NOT IN USE – Custom ACC 3305: Financial Accounting and Reporting (Texas State University)
by Hanlon
ISBN: 978-1-61853-490-3 | Copyright 2022
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| Intermediate Accounting, 2e (pg. 1.1-1) | |
| Chapter 1: Accounting Environment and the Conceptual Framework (pg. 1.1-1) | |
| LO 1-1 Describe the objective of general-purpose financial reporting (pg. 1.1-3) | |
| Objective of Financial Reporting (pg. 1.1-3) | |
| Implications of Financial Reporting (pg. 1.1-4) | |
| AICPA Pathways Commission (pg. 1.1-4) | |
| Demo 1-1 Analyzing the Objective of Financial Reporting (pg. 1.1-5) | |
| Review 1-1 Objective of Financial Reporting (pg. 1.1-6) | |
| LO 1-2 Identify key organizations that determine GAAP and the factors that drive high-quality repor (pg. 1.1-6) | |
| Historical Development of GAAP (pg. 1.1-7) | |
| Current Development of GAAP (pg. 1.1-7) | |
| International Accounting Standards (pg. 1.1-13) | |
| Factors Driving High-Quality Application of GAAP (pg. 1.1-14) | |
| Demo 1-2 Determinants of U.S. GAAP (pg. 1.1-15) | |
| Review 1-2 Determinants of U.S. GAAP (pg. 1.1-16) | |
| LO 1-3 Describe the qualitative characteristics of, and the constraint on, useful financial informat (pg. 1.1-16) | |
| Fundamental Qualitative Characteristics (pg. 1.1-17) | |
| Demo 1-3A Fundamental Qualitative Characteristics of Financial Reporting (pg. 1.1-18) | |
| Review 1-3A Fundamental Qualitative Characteristics of Financial Reporting (pg. 1.1-19) | |
| Enhancing Qualitative Characteristics (pg. 1.1-19) | |
| Demo 1-3B Enhancing Qualitative Characteristics of Financial Reporting (pg. 1.1-20) | |
| Review 1-3B Enhancing Qualitative Characteristics of Financial Reporting (pg. 1.1-20) | |
| Cost Effectiveness Constraint (pg. 1.1-21) | |
| Demo 1-3C Cost Effectiveness Constraint (pg. 1.1-21) | |
| Review 1-3C Cost Effectiveness Constraint (pg. 1.1-22) | |
| LO 1-4 Explain financial statement elements in the FASB conceptual framework (pg. 1.1-22) | |
| Demo 1-4 Identification of Financial Statement Elements (pg. 1.1-23) | |
| Review 1-4 Financial Statement Elements (pg. 1.1-24) | |
| LO 1-5 Describe the four key accounting assumptions (pg. 1.1-24) | |
| Demo 1-5 Identifying Accounting Assumptions (pg. 1.1-25) | |
| Review 1-5 Accounting Assumptions (pg. 1.1-25) | |
| LO 1-6 Describe the four key accounting principles (pg. 1.1-26) | |
| Demo 1-6 Identifying Accounting Principles (pg. 1.1-27) | |
| Review 1-6 Accounting Principles (pg. 1.1-27) | |
| Fair Value Hierarchy (pg. 1.1-27) | |
| More on Recognition (pg. 1.1-28) | |
| Management Judgment (pg. 1.1-29) | |
| Reporting Elements of Financial Statements (pg. 1.1-29) | |
| Applying the Codification to Financial Reporting (pg. 1.1-30) | |
| Questions (pg. 1.1-30) | |
| Brief Exercises (pg. 1.1-31) | |
| Exercises (pg. 1.1-33) | |
| Accounting Decisions and Judgments (pg. 1.1-37) | |
| Answers to Review Exercises (pg. 1.1-41) | |
| Chapter 2: Accounting Information System (pg. 1.2-1) | |
| LO 2-1 Analyze the effects of economic transactions using the accounting equation (pg. 1.2-3) | |
| Demo 2-1 Analysis of Transactions Using Accounting Equation (pg. 1.2-4) | |
| Review 2-1 Analysis of Transactions Using Accounting Equation (pg. 1.2-5) | |
| LO 2-2 Identify, record, and post transactions (pg. 1.2-5) | |
| Normal Account Balances (pg. 1.2-5) | |
| Demo 2-2A Identify Normal Account Balances (pg. 1.2-6) | |
| The Accounting Cycle (pg. 1.2-7) | |
| Identify Transactions and Events to be Recorded-Step 1 (pg. 1.2-7) | |
| Record Transactions and Events in a Journal-Step 2 (pg. 1.2-8) | |
| Post from Journal to Ledger-Step 3 (pg. 1.2-8) | |
| Demo 2-2B Identify, Record, and Post Transactions (pg. 1.2-9) | |
| Review 2-2B Identify, Record, and Post Transactions (pg. 1.2-12) | |
| LO 2-3 Prepare an unadjusted trial balance (pg. 1.2-13) | |
| Prepare an Unadjusted Trial Balance-Step 4 (pg. 1.2-13) | |
| Demo 2-3: Unadjusted Trial Balance (pg. 1.2-13) | |
| Review 2-3 Unadjusted Trial Balance (pg. 1.2-14) | |
| LO 2-4 Identify, record, and post adjusting journal entries (pg. 1.2-14) | |
| Identify, Record, and Post Adjusting Journal Entries-Step 5 (pg. 1.2-14) | |
| Demo 2-4A Adjusting Journal Entries-Deferrals of Expense (pg. 1.2-16) | |
| Demo 2-4B Adjusting Journal Entries-Deferral of Revenue (pg. 1.2-18) | |
| Demo 2-4C Adjusting Journal Entries-Accrual of Expense (pg. 1.2-19) | |
| Demo 2-4D Adjusting Journal Entries-Accrual of Revenue (pg. 1.2-21) | |
| Review 2-4 Adjusting Journal Entries (pg. 1.2-21) | |
| LO 2-5 Prepare an adjusted trial balance (pg. 1.2-22) | |
| Prepare the Adjusted Trial Balance-Step 6 (pg. 1.2-22) | |
| Demo 2-5 Adjusted Trial Balance (pg. 1.2-22) | |
| Review 2-5 Adjusted Trial Balance (pg. 1.2-23) | |
| LO 2-6 Prepare financial statements from an adjusted trial balance (pg. 1.2-23) | |
| Prepare Financial Statements-Step 7 (pg. 1.2-23) | |
| Demo 2-6 Preparation of Financial Statements (pg. 1.2-24) | |
| Review 2-6 Financial Statement Preparation (pg. 1.2-25) | |
| LO 2-7 Prepare and post closing entries and prepare a post-closing trial balance (pg. 1.2-25) | |
| Prepare and Post Closing Entries-Step 8 (pg. 1.2-25) | |
| Demo 2-7A Record and Post Closing Journal Entries (pg. 1.2-26) | |
| Prepare a Post-Closing Trial Balance-Step 9 (pg. 1.2-27) | |
| Demo 2-7B Prepare a Post-Closing Trial Balance (pg. 1.2-27) | |
| Review 2-7 Closing Entries and Post-Closing Trial Balance (pg. 1.2-28) | |
| Management Judgment (pg. 1.2-28) | |
| Management Judgment Required in the Accounting Cycle (pg. 1.2-28) | |
| Management Judgment Required in Setup of Accounts (pg. 1.2-29) | |
| Management Judgment for Data Analytics (pg. 1.2-29) | |
| APPENDIX 2A Convert from cash-basis net income to accrual-basis net income (pg. 1.2-29) | |
| Conversion of Receipts (Cash Basis) to Revenue (Accrual Basis) (pg. 1.2-29) | |
| Conversion of Disbursements (Cash-Basis) to Operating Expenses (Accrual-Basis) (pg. 1.2-29) | |
| Demo 2-8 Conversion from Cash Basis to Accrual Basis (pg. 1.2-30) | |
| Review 2-8 Conversion from Cash Basis to Accrual Basis (pg. 1.2-30) | |
| APPENDIX 2B Prepare reversing journal entries (pg. 1.2-31) | |
| Demo 2-9 Reversing Journal Entries (pg. 1.2-31) | |
| Review 2-9 Reversing Journal Entries (pg. 1.2-32) | |
| APPENDIX 2C Utilize an accounting worksheet (pg. 1.2-32) | |
| Demo 2-10 Preparation of an Accounting Worksheet (pg. 1.2-33) | |
| Review 2-10 Accounting Worksheet (pg. 1.2-34) | |
| Questions (pg. 1.2-34) | |
| Brief Exercises (pg. 1.2-35) | |
| Exercises (pg. 1.2-38) | |
| Problems (pg. 1.2-46) | |
| Accounting Decisions and Judgments (pg. 1.2-52) | |
| Appendix—Questions (pg. 1.2-54) | |
| Appendix—Brief Exercises (pg. 1.2-54) | |
| Appendix-Exercises (pg. 1.2-55) | |
| Appendix-Problems (pg. 1.2-57) | |
| Answers to Review Exercises (pg. 1.2-58) | |
| Chapter 3: Income Statement and Comprehensive Income (pg. 1.3-1) | |
| LO 3-1 Prepare an income statement using single-step and multiple-step formats, focusing on income f (pg. 1.3-3) | |
| Income Statement Formats (pg. 1.3-4) | |
| Demo 3-1 Multiple-Step and Single-Step Income Statement Formats (pg. 1.3-5) | |
| Review 3-1 Multiple-Step and Single-Step Income Statement Formats (pg. 1.3-6) | |
| LO 3-2 Report the impact of unusual and infrequent items (pg. 1.3-7) | |
| Demo 3-2 Reporting an Unusual and/or Infrequent Item (pg. 1.3-8) | |
| Review 3-2 Reporting an Unusual and/or Infrequent Item (pg. 1.3-9) | |
| LO 3-3 Prepare an income statement to include discontinued operations (pg. 1.3-9) | |
| Discontinued Business Component Sold During Reporting Period (pg. 1.3-10) | |
| Demo 3-3A Discontinued Operations-Component Sold as of Financial Statement Date (pg. 1.3-11) | |
| Demo 3-3B Discontinued Operations-Component Not Sold as of Financial Statement Date (pg. 1.3-13) | |
| Review 3-3 Discontinued Operations (pg. 1.3-14) | |
| LO 3-4 Disclose earnings per share on the income statement (pg. 1.3-15) | |
| Demo 3-4A Earnings Per Share-With Continuing Operations Only (pg. 1.3-16) | |
| Demo 3-4B Earnings Per Share-With Discontinued Operations (pg. 1.3-16) | |
| Review 3-4 Earnings per Share (pg. 1.3-17) | |
| LO 3-5 Report other comprehensive income (pg. 1.3-18) | |
| Demo 3-5 Statement of Comprehensive Income Presentations (pg. 1.3-19) | |
| Review 3-5 Statement of Comprehensive Income Presentations (pg. 1.3-20) | |
| LO 3-6 Describe the statement of stockholders’ equity (pg. 1.3-21) | |
| Demo 3-6 Statement of Stockholders’ Equity Presentation (pg. 1.3-21) | |
| Review 3-6 Statement of Stockholders’ Equity (pg. 1.3-22) | |
| LO 3-7 Report changes in accounting estimate, changes in accounting principle, and error corrections (pg. 1.3-22) | |
| Change in Accounting Estimate (pg. 1.3-22) | |
| Demo 3-7A Change in Accounting Estimate (pg. 1.3-23) | |
| Change in Accounting Principle (pg. 1.3-24) | |
| Demo 3-7B Change in Accounting Principle (pg. 1.3-25) | |
| Error Correction (pg. 1.3-26) | |
| Demo 3-7C Error Correction (pg. 1.3-27) | |
| Summary of Accounting Changes and Error Correction (pg. 1.3-27) | |
| Review 3-8 Interim Financial Reporting (pg. 1.3-32) | |
| Management Judgment (pg. 1.3-29) | |
| Income Statement Presentation and Reporting of Comprehensive Income (pg. 1.3-29) | |
| Classification of a Disposal as Discontinued Operations (pg. 1.3-29) | |
| Accounting for Changes in Principles and for Errors (pg. 1.3-29) | |
| APPENDIX 3A Describe interim financial reporting (pg. 1.3-30) | |
| Demo 3-8 Interim Financial Reporting (pg. 1.3-32) | |
| Review 3-8 Interim Financial Reporting (pg. 1.3-32) | |
| Questions (pg. 1.3-33) | |
| Brief Exercises (pg. 1.3-34) | |
| Exercises (pg. 1.3-35) | |
| Problems (pg. 1.3-40) | |
| Accounting Decisions and Judgments (pg. 1.3-45) | |
| Appendix-Brief Exercises (pg. 1.3-48) | |
| Appendix-Exercises (pg. 1.3-49) | |
| Appendix-Problems (pg. 1.3-50) | |
| Answers to Review Exercise (pg. 1.3-51) | |
| Chapter 4: Balance Sheet and Financial Reporting (pg. 1.4-1) | |
| LO 4-1 Identify classifications of asset, liability, and equity accounts on the balance sheet (pg. 1.4-3) | |
| Current Asset Classification (pg. 1.4-4) | |
| Noncurrent Asset Classification (pg. 1.4-5) | |
| Demo 4-1A Stockholders’ Equity Balance Sheet Presentation (pg. 1.4-7) | |
| Current Liability Classification (pg. 1.4-7) | |
| Noncurrent Liability Classification (pg. 1.4-8) | |
| Demo 4-1B Classifying Liabilities on the Balance Sheet (pg. 1.4-9) | |
| Stockholders’ Equity (pg. 1.4-9) | |
| Demo 4-1C Stockholders’ Equity Balance Sheet Presentation (pg. 1.4-11) | |
| Review 4-1 Balance Sheet Classifications (pg. 1.4-12) | |
| LO 4-2 Prepare a classified balance sheet (pg. 1.4-12) | |
| Demo 4-2 Preparing a Classified Balance Sheet (pg. 1.4-13) | |
| Review 4-2 Preparing a Classified Balance Sheet (pg. 1.4-15) | |
| LO 4-3 Explain notes accompanying financial statements (pg. 1.4-15) | |
| Notes Accompanying Financial Statements (pg. 1.4-15) | |
| Demo 4-3 Financial Statement Disclosure (pg. 1.4-21) | |
| Review 4-3 Financial Statement Disclosure (pg. 1.4-22) | |
| LO 4-4 Identify and describe sections of Form 10-K (pg. 1.4-23) | |
| Selected Content of the Form 10-K (pg. 1.4-23) | |
| Demo 4-4 Items of the Annual Report on Form 10-K (pg. 1.4-30) | |
| Review 4-4 Annual Report on Form 10-K (pg. 1.4-31) | |
| Management Judgment (pg. 1.4-31) | |
| Elements Reported in the Balance Sheet (pg. 1.4-31) | |
| Items Reported in Note Disclosures (pg. 1.4-32) | |
| APPENDIX 4A Describe requirements of segment reporting (pg. 1.4-32) | |
| Quantitative Thresholds for Reporting Segments (pg. 1.4-33) | |
| Segment Disclosures (pg. 1.4-33) | |
| Segment Disclosures (pg. 1.4-33) | |
| Demo 4-5 Segment Reporting (pg. 1.4-34) | |
| Review 4-5 Segment Reporting (pg. 1.4-36) | |
| Questions (pg. 1.4-36) | |
| Brief Exercises (pg. 1.4-37) | |
| Exercises (pg. 1.4-40) | |
| Problems (pg. 1.4-49) | |
| Accounting Decisions and Judgments (pg. 1.4-56) | |
| Appendix-Problems (pg. 1.4-59) | |
| Appendix-Brief Exercises (pg. 1.4-58) | |
| Appendix-Exercises (pg. 1.4-58) | |
| Appendix-Problems (pg. 1.4-59) | |
| Appendix-Accounting Decisions and Judgments (pg. 1.4-60) | |
| Answers to Review Exercises (pg. 1.4-62) | |
| Chapter 5: Statement of Cash Flows and Financial Analysis (pg. 1.5-1) | |
| LO 5-1 Identify operating, investing, and financing activities (pg. 1.5-3) | |
| Cash Flows from Operating Activities (pg. 1.5-3) | |
| Cash Flows from Investing Activities (pg. 1.5-4) | |
| Cash Flows from Financing Activities (pg. 1.5-4) | |
| Demo 5-1 Classification of Cash Flows (pg. 1.5-5) | |
| Review 5-1 Classification of Cash Flows (pg. 1.5-5) | |
| LO 5-2 Prepare an indirect statement of cash flows (pg. 1.5-6) | |
| Cash Flows from Operating Activities (pg. 1.5-6) | |
| Cash Flows from Investing and Financing Activities (pg. 1.5-7) | |
| Financial Statement Disclosures (pg. 1.5-7) | |
| Demo 5-2 Indirect Method of Cash Flows (pg. 1.5-8) | |
| Review 5-2 Statement of Cash Flows (pg. 1.5-11) | |
| LO 5-3 Describe the interrelations of financial statements (pg. 1.5-11) | |
| Demo 5-3A Applying Definitions of Financial Statement Elements (pg. 1.5-12) | |
| Demo 5-3B Interrelations of Financial Statements (pg. 1.5-16) | |
| Review 5-3 Interrelations of Financial Statements (pg. 1.5-17) | |
| LO 5-4 Perform an investment analysis using the DuPont Framework (pg. 1.5-17) | |
| Return on Equity and its Interpretation Using DuPont Model (pg. 1.5-17) | |
| Demo 5-4A Component Analysis of DuPont Model (pg. 1.5-18) | |
| Integration of DuPont Model Components (pg. 1.5-20) | |
| Demo 5-4B Integration Analysis of DuPont Model Components (pg. 1.5-20) | |
| Additional Layers of the DuPont Model (pg. 1.5-21) | |
| Demo 5-4C Additional Layer Analysis of DuPont Model (pg. 1.5-22) | |
| Review 5-4 Investment Analysis Using DuPont Framework (pg. 1.5-23) | |
| LO 5-5 Perform a credit analysis using key ratios (pg. 1.5-24) | |
| Demo 5-5A Liquidity Ratios (pg. 1.5-25) | |
| Demo 5-5B Solvency Ratios (pg. 1.5-26) | |
| Review 5-5 Credit Analysis Using Key Ratios (pg. 1.5-27) | |
| Summary of Financial Statement Ratios (pg. 1.5-27) | |
| LO 5-6 Perform horizontal and vertical analyses (pg. 1.5-29) | |
| Demo 5-6A Horizontal Analysis (pg. 1.5-29) | |
| Demo 5-6B Vertical Analysis (pg. 1.5-30) | |
| Review 5-6 Horizontal and Vertical Analyses (pg. 1.5-31) | |
| LO 5-7 Recognize non-GAAP financial measures (pg. 1.5-31) | |
| Examples of Non-GAAP Disclosures (pg. 1.5-31) | |
| Disclosure Requirements of Non-GAAP Measures (pg. 1.5-32) | |
| Demo 5-7 Non-GAAP Disclosures (pg. 1.5-33) | |
| Review 5-7 Non-GAAP Disclosures (pg. 1.5-34) | |
| Management Judgment (pg. 1.5-35) | |
| Transactions That Directly Impact Net Cash Flows for a Period (pg. 1.5-35) | |
| Classification of Cash Flows as Operating, Investing, or Financing (pg. 1.5-35) | |
| Reporting of Non-GAAP Measures in Financial Reporting (pg. 1.5-35) | |
| APPENDIX 5A Prepare the operating activities section of the statement of cash flows using the direc (pg. 1.5-36) | |
| Demo 5-8 Operating Activities Section—Direct Method (pg. 1.5-36) | |
| Review 5-8 Operating Activities Section—Direct Method (pg. 1.5-38) | |
| Questions (pg. 1.5-38) | |
| Brief Exercises (pg. 1.5-38) | |
| Exercises (pg. 1.5-41) | |
| Problems (pg. 1.5-50) | |
| Accounting Decisions and Judgments (pg. 1.5-59) | |
| Appendix-Brief Exercises (pg. 1.5-61) | |
| Appendix-Exercises (pg. 1.5-61) | |
| Appendix-Problems (pg. 1.5-62) | |
| Appendix-Accounting Decisions and Judgments (pg. 1.5-62) | |
| Answers to Review Exercises (pg. 1.5-63) | |
| Chapter 6: Time Value of Money (pg. 1.6-1) | |
| LO 6-1 Explain the calculation of compound interest (pg. 1.6-3) | |
| Annual Compounding (pg. 1.6-3) | |
| Quarterly Compounding (pg. 1.6-3) | |
| Compounding Options (pg. 1.6-4) | |
| Demo 6-1 Compound Interest (pg. 1.6-4) | |
| Review 6-1 Compound Interest (pg. 1.6-4) | |
| LO 6-2 Apply future value concepts to a single amount (pg. 1.6-5) | |
| Future Value of a Single Amount-Computation through Formula (pg. 1.6-6) | |
| Future Value of a Single Amount-Computation through Excel (pg. 1.6-6) | |
| Demo 6-2 Future Value of a Single Amount (pg. 1.6-7) | |
| Review 6-2 Future Value of a Single Amount (pg. 1.6-8) | |
| LO 6-3 Apply present value concepts to a single amount (pg. 1.6-8) | |
| Present Value of a Single Amount-Computation through Formula (pg. 1.6-8) | |
| Present Value of a Single Amount-Computation through Excel (pg. 1.6-9) | |
| Demo 6-3A Present Value of a Single Amount (pg. 1.6-9) | |
| Demo 6-3B Solving for Unknown Arguments (pg. 1.6-9) | |
| Demo 6-3C Present Value of Warranty-Expected Cash Flow Approach (pg. 1.6-11) | |
| Review 6-3 Present Value (pg. 1.6-11) | |
| LO 6-4 Apply future value concepts to an ordinary annuity and an annuity due (pg. 1.6-13) | |
| Future Value of an Ordinary Annuity-Computation through Formula (pg. 1.6-13) | |
| Future Value of an Ordinary Annuity-Computation through Excel (pg. 1.6-13) | |
| Demo 6-4A Future Value of an Ordinary Annu (pg. 1.6-14) | |
| Future Value of an Annuity Due-Computation through Formula (pg. 1.6-14) | |
| Future Value of an Annuity Due-Computation through Excel (pg. 1.6-14) | |
| Demo 6-4B Future Value of an Annuity Due (pg. 1.6-15) | |
| Future Value of a Deferred Annuity (pg. 1.6-15) | |
| Demo 6-4C Future Value of a Deferred Annuity (pg. 1.6-15) | |
| Review 6-4 Future Value of Annuities (pg. 1.6-16) | |
| LO 6-5 Apply present value concepts to an ordinary annuity and an annuity due (pg. 1.6-16) | |
| Present Value of an Ordinary Annuity-Computation through Formula (pg. 1.6-16) | |
| Present Value of an Ordinary Annuity-Computation through Excel (pg. 1.6-17) | |
| Demo 6-5A Present Value of an Ordinary Annuity (pg. 1.6-17) | |
| Present Value of an Annuity Due-Computation through Formula (pg. 1.6-17) | |
| Present Value of an Annuity Due-Computation through Excel (pg. 1.6-18) | |
| Demo 6-5B Present Value of an Annuity Due (pg. 1.6-18) | |
| Present Value of a Deferred Annuity (pg. 1.6-18) | |
| Demo 6-5C Present Value of a Deferred Annuity (pg. 1.6-19) | |
| Review 6-5 Present Value of Annuities (pg. 1.6-19) | |
| LO 6-6 Apply time value of money concept to common accounting scenarios (pg. 1.6-19) | |
| Bond Issuance Price (pg. 1.6-19) | |
| Lease Payment (pg. 1.6-20) | |
| Pension Obligations (pg. 1.6-20) | |
| Lease or Buy (pg. 1.6-21) | |
| Debt Retirement (pg. 1.6-21) | |
| Demo 6-6 Application of Time Value of Money (pg. 1.6-21) | |
| Review 6-6 Application of Time Value of Money (pg. 1.6-22) | |
| Management Judgment (pg. 1.6-22) | |
| Estimated Rate Requires Judgment (pg. 1.6-22) | |
| Estimated Payment Requires Judgment (pg. 1.6-23) | |
| Estimated Number of Periods Requires Judgment (pg. 1.6-23) | |
| Traditional vs. Expected Cash Flow Approach (pg. 1.6-23) | |
| APPENDIX 6A Apply time value of money concept to bond interest amortization (pg. 1.6-23) | |
| Effective Interest Method of Amortization (pg. 1.6-23) | |
| Demo 6-7 Bond Interest Amortization (pg. 1.6-24) | |
| Review 6-7 Note Interest Amortization Table (pg. 1.6-24) | |
| APPENDIX 6B Apply time value of money concept using a financial calculator and compound interest ta (pg. 1.6-25) | |
| Time Value of Money-Financial Calculator (pg. 1.6-25) | |
| Demo 6-8A Time Value of Money—Financial Calculator (pg. 1.6-25) | |
| Time Value of Money-Compound Interest Tables (pg. 1.6-25) | |
| Demo 6-8B Time Value of Money—Compound Interest Tables (pg. 1.6-28) | |
| Review 6-8 Compound Interest Table (pg. 1.6-31) | |
| Questions (pg. 1.6-31) | |
| Exercises (pg. 1.6-34) | |
| Brief Exercises (pg. 1.6-32) | |
| Problems (pg. 1.6-39) | |
| Accounting Decisions and Judgments (pg. 1.6-44) | |
| Appendix-Brief Exercises (pg. 1.6-47) | |
| Appendix-Exercises (pg. 1.6-47) | |
| Appendix-Problems (pg. 1.6-47) | |
| Answers to Review Exercises (pg. 1.6-48) | |
| Appendix B: IFRS (pg. 1.B-1) | |
Michelle L. Hanlon
Michelle L. Hanlon is the Howard W. Johnson Professor at the MIT Sloan School of Management. She earned her doctorate at the University of Washington.
Prior to joining MIT, she was a faculty member at the University of Michigan. Professor Hanlon has taught financial accounting to undergraduates, MBA students, executive MBA students, and Masters of Finance students. Professor Hanlon also teaches Taxes and Business Strategy to MBA students. She is the winner of the 2013 Jamieson Prize for Excellence in Teaching at MIT Sloan.
Professor Hanlon’s research focuses primarily on the intersection of taxation and financial accounting. Her recent work examines the capital market effects of the accounting for income tax, the reputational effects of corporate tax avoidance, and the economic consequences of U.S. international tax policies for multinational corporations. She has published research studies in the Journal of Accounting and Economics, the Journal of Accounting Research, The Accounting Review, the Review of Accounting Studies, the Journal of Finance, the Journal of Financial Economics, the Journal of Public Economics, and others. She has won several awards for her research and has presented her work at numerous universities and conferences. Professor Hanlon has served on several editorial boards and currently serves as an editor at the Journal of Accounting and Economics.
Professor Hanlon has testified in front of the U.S. Senate Committee on Finance and the U.S. House of Representatives Committee on Ways and Means about the interaction of financial accounting and tax policy. She served as a U.S. delegate to the American-Swiss Young Leaders Conference in 2010 and worked as an Academic Fellow at the U.S. House Ways and Means Committee in 2015.
| Intermediate Accounting, 2e (Hanlon, Hodder, Nelson, Roulstone, Dragoo) | |
|---|---|
|
Errata - Volume 1 Last Updated: Feb 4 2022 |
Identified errors in Volume 1 of printed text, corrected. |
|
Errata - Volume 2 Last Updated: Feb 15 2022 |
Identified errors in Volume 2 of printed text, corrected. |
|
Appendix B Last Updated: Jul 1 2020 |
Appendix B - IFRS |
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Appendix C Last Updated: Jun 24 2020 |
Appendix C - Data Analytics |
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Data Analytics Files Last Updated: Nov 5 2020 |
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