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Flashcards in ACC 541 UOP Complete Class, ACC 541 UOP Assignment, ACC 541 UOP Course Deck (25):
1

ACC 541 Week 6 Summary
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ACC 541 Week 6 Summary
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2

ACC 541 Week 6 Learning Team Auditing a Publicly Traded Company
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ACC 541 Week 6 Learning Team Auditing a Publicly Traded Company
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As a Staff I assigned to the audit of a publicly traded company, your senior has asked you to evaluate both share-based payment reporting and special purpose entities (SPE) reporting for the company.

Research share-based payment reporting and SPE reporting individually.



Write a 700- to 1,050-word executive memo as a team that includes a description of what you will look for to see if the client is consistent with the generally accepted accounting principles (GAAP). Pay particular attention to accounting treatment of share-based payment and accounting consolidation theory as it relates to special purpose entities. Keep the memo as brief as possible while fully exploring the issues.



Format your paper consistent with APA guidelines,

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3

ACC 541 Week 6 DQ 2
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ACC 541 Week 6 DQ 2
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What type of accounting or which area of accounting are you planning to enter as your profession? Why?

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4

ACC 541 Week 6 DQ 1
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ACC 541 Week 6 DQ 1
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A corporation may use stock splits and stock dividends to change the number of shares of its stock outstanding.

From an accounting viewpoint, explain how the stock split effected in the form of a dividend differs from an ordinary stock dividend.

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5

ACC 541 Week 5 Summary
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ACC 541 Week 5 Summary
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6

ACC 541 Week 5 Individual Reporting Paper
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ACC 541 Week 5 Individual Reporting Paper
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You are a controller in a midsized manufacturing company that has acquired 100% of another company. The acquired company includes two segments and two different pension plans. Both of these reporting issues are new to your CEO, and your CEO wants to eliminate the segments.

Write a 700- to 1,050-word executive memo that explains the required reporting for defined contribution, defined benefit, and other postretirement plans. Also include an explanation of what must happen for the two segments to be eliminated. (You do not need to know details about the segments to answer this.)



Format your paper consistent with APA guidelines

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7

ACC 541 Week 5 DQ 2
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ACC 541 Week 5 DQ 2
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The concept of adequate disclosure continues to be one of the most important issues facing accountants, and disclosure may take various forms.

Discuss the various forms of disclosure available in published financial statements.

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8

ACC 541 Week 5 DQ 1
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ACC 541 Week 5 DQ 1
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Explain operating segments of an enterprise.

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9

ACC 541 Week 4 Summary
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ACC 541 Week 4 Summary
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10

ACC 541 Week 4 Learning Team Response to Client Request II
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ACC 541 Week 4 Learning Team Response to Client Request II
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Your client is being sued. You have asked the client’s lawyer about the possibility of losing the lawsuit. The client, meanwhile, has asked you to describe what would happen to his or her financial statements. The client has also informed you that by losing the lawsuit, he or she anticipates losing the mortgage and has started talking to a mortgage lender. The client wants to know if part of the debt is forgiven, or if the mortgage is rewritten, or if the mortgage will be rewritten if he or she files Chapter 11.



The lawsuit also involves a patent held by the company. The company had acquired a hedge contract against the impairment of the patent. Aside from the recovery of the hedge, the client wants to know how the impairment of the patent will be reflected on the financial statements in the event of losing a lawsuit.



Conduct research in FASB individually to answer your client’s questions.

Write a 700- to 1,050-word memo as a team that is brief but fully explores the issues. Include the following in your memo:

· Report requirements for contingencies and describe what would happen to the financial statements if the client loses the lawsuit.



· Describe whether the client’s debt is forgiven if the mortgage is rewritten, or if their mortgage will be written if they file Chapter 11. How will the reporting on the financial statement be determined?



· Describe how the impairment of the patent will be reflected on the financial statements in the event of losing a lawsuit.



Format your paper consistent with APA guidelines.

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11

ACC 541 Week 4 DQ 2
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ACC 541 Week 4 DQ 2
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The two basic requirements for the accrual of a loss contingency are supported by several basic concepts of accounting. Four of these concepts are periodicity (time periods), measurement, objectivity, and relevance.

Discuss how the two basic requirements for accrual of a loss contingency relate to the four concepts listed above.

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12

ACC 541 Week 4 DQ 1
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ACC 541 Week 4 DQ 1
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Discuss contingencies and how they are reported on financial statements. What conditions must be met before a contingency can be charged against income?

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13

ACC 541 Week 3 Summary
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ACC 541 Week 3 Summary
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14

ACC 541 Week 3 Individual Response to Client Request I
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ACC 541 Week 3 Individual Response to Client Request I
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While working on a consulting engagement, a supervisor in your team has given you an assignment. The client is a regional trucking company. A new customer has approached the client with an opportunity that would require 120 trailers—20 more than the trucking company currently owns. The client is uncertain how long the relationship with the customer may last, but the deal has the potential for significant growth.



Your supervisor has asked you to research leases and lease structure issues on the Financial Accounting Standards Board (FASB) website, in particular the current practice and thought related to direct financing, sales type, and operating leases.



Write a 700- to 1,050-word memo addressed to your supervisor that summarizes your FASB research results. Keep the memo brief while exploring the issues. Remember that both the client and the supervisor have limited time, and you want to make a good impression. Recommend an approach that the client can use to evaluate and capitalize on this opportunity.

Format your paper consistent with APA guidelines

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15

ACC 541 Week 3 DQ 2
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ACC 541 Week 3 DQ 2
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On January 1, 2006, Von Company entered into two noncancelable leases for new machines to be used in its manufacturing operations. The first lease does not contain a bargain purchase option; the lease term is equal to 80 percent of the estimated economic life of the machine. The second lease contains a bargain purchase option; the lease term is equal to 50 percent of the estimated economic life of the machine.

How should Von classify each of the two leases? Why?

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16

ACC 541 Week 3 DQ 1
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ACC 541 Week 3 DQ 1
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Capital leases and operating leases are the two classifications of leases described in FASB pronouncements from the standpoint of the lessee.

Describe how an operating lease would be accounted for by the lessee both at the inception of the lease and during the first year of the lease, assuming the lessee makes equal monthly payments at the beginning of each month of the lease. Describe the change in accounting, if any, when rental payments are not made on a straight-line basis.

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17

ACC 541 Week 2 Summary
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ACC 541 Week 2 Summary
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Please post your Weekly Summary here. It needs to be a summary of what you learned, liked or disliked etc. Needs to be in your own words in order to earn points. Thanks

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18

ACC 541 Week 2 Individual Client Understanding Paper​
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ACC 541 Week 2 Individual Client Understanding Paper​
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As a newly hired Staff I, you are responsible for analyzing the work papers for one of the clients of your organization. Your client is not clear about why you are asking for information on the following topics:



· Adjusting lower cost of market inventory on valuation

· Capitalizing interest on building construction

· Recording gain or loss on asset disposal

· Adjusting goodwill for impairment

Write a 1,050- to 1,400-word response that addresses your client’s questions.

Format your paper consistent with APA guidelines, including appropriate citations and references.

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19

ACC 541 Week 2 DQ 2
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ACC 541 Week 2 DQ 2
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Under current GAAP, goodwill is recorded when purchased.

Debate:

Present arguments in favor or against the capitalization of “purchased” goodwill. You may consider tying your arguments to theories of capital maintenance and/or the Conceptual Framework.

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20

ACC 541 Week 2 DQ 1
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ACC 541 Week 2 DQ 1
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What are the four criteria used for determining if a lease is to be treated as a capital lease? (This question can be expanded to discuss the income statement and balance sheet implications of both a capital lease and an operating lease.)

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21

ACC 541 Week 1 Summary
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ACC 541 Week 1 Summary
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22

ACC 541 Week 1 Individual Accounting Standards Boards Paper
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ACC 541 Week 1 Individual Accounting Standards Boards Paper
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The International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) are currently working on a joint venture referred to as the convergence project.



Write a 1,050- to 1,400-word paper describing the relationship between the IASB and the FASB. Include the following in your paper:



· A brief history of the relationship between the two boards and the IASB equivalents of the FASB original pronouncements

· An explanation of how the MSA program prepares the student for a professional life within the accounting vocation



Format your paper consistent with APA guidelines.

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23

ACC 541 Week 1 DQ 2
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ACC 541 Week 1 DQ 2
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Under current GAAP, goodwill is recorded when purchased.

Debate:

Present arguments in favor or against the capitalization of “purchased” goodwill. You may consider tying your arguments to theories of capital maintenance and/or the Conceptual Framework.

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24

ACC 541 Week 1 DQ 1
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ACC 541 Week 1 DQ 1
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What is the importance of the mission of the FASB?

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25

ACC 541 Complete Class
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