ACC 305 Week 5 Midterm Exam
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Identify the three categories of debt securities and describe the accounting and reporting treatment for each category.
2. Understand the procedures for discount and premium amortization on bond investments.
3. Identify the categories of equity securities and describe the accounting and reporting treatment for each category.
4. Explain the equity method of accounting and compare it to the fair value method for equity securities.
5. Describe the accounting for the fair value option.
6. Discuss the accounting for impairments of debt and equity investments.
7. Explain why companies report reclassification adjustments.
8. Describe the accounting for transfer of investment securities between categories.
*9. Explain who uses derivatives and why.
*10. Understand the basic guidelines for accounting for derivatives.
*11. Describe the accounting for derivative financial instruments.
*12. Explain how to account for a fair value hedge.
*13. Explain how to account for a cash flow hedge.
ACC 305 Week 5 Midterm Exam
Click Link Below To Buy:
http://hwaid.com/shop/acc-305-week-5-midterm-exam/
Identify the three categories of debt securities and describe the accounting and reporting treatment for each category.
2. Understand the procedures for discount and premium amortization on bond investments.
3. Identify the categories of equity securities and describe the accounting and reporting treatment for each category.
4. Explain the equity method of accounting and compare it to the fair value method for equity securities.
5. Describe the accounting for the fair value option.
6. Discuss the accounting for impairments of debt and equity investments.
7. Explain why companies report reclassification adjustments.
8. Describe the accounting for transfer of investment securities between...