Examples- updated 1/13/14
This page contains (excel or
word) files to provide you with examples on a variety of . Download the
files and examine the content (i.e., check the cell formulas) If you do this,
you will learn a lot more than if you simply read the files. Files are listed for Acct 352 in the order in which topics are covered in the course. If you have any questions send me an e-mail 
| Description | File name |
| Accounting 352 | |
PV2 - Four examples: Note discounted, bonds, purchase choice, car payment. |
PV1.xls |
Bonds Conversion example Zero Bonds (no interest bonds) Troubled Debt Restructuring (excel file) |
|
|
Stock options (excel) |
|
|
 Power point presentation of options |
Options.ppt |
| Earnings per share (excel) |
Earnings per share |
| Earnings per share (power point) |
EPS (ppt) |
| Lease example with (without) guaranteed
residual, insurance, lessors discount rate known (unknown) |
Lease (excel) |
| Taxes:
general discussion of taxes, intra- and inter-period tax allocation, temporary
and permanent differences, losses (carry-forwards and carryback. |
Taxes (excel) |
| Deferred taxes: 5 detailed examples
of deferred tax liability/asset calculation. Powerpoint and Excel file available |
Deferred taxes: |
| New pension Example - shows most recent rule changes and memo records versus actual journal entries |
 pension illustration (excel) Pensionexample1 (excel) |
| FAS
87 - Pension definitions (word and
Powerpoint) examples (excel and Powerpoint) |
Pensions (definitions ppt) Pensions ( excel) Pension (ppt) (revised) |
| Change in Accounting Principles: word and excel files |
|
| Old Accounting 351 Files in alphabetical order | |
| Asset Impairment. Accounting for impaired assets
under SFAS 121. |
Impairmt.xls |
| Construction - example of long term construction
contract, profit, some loss, overall loss example. |
Construction.xls |
| Cost recovery example (difference between the
cost recovery and the installment method) |
Costrecvry.xls |
Interest rate swap example |
Interest rate swap example |
| Discontinued Operations |
Discont.Operations |
| Exchange of Assets. Accounting for asset exchanges for similar and dissimilar assets, cash paid, cash received situation and partial gain recognition. |
(revised) |
| Income Statement (outline) |
Income Statement |
| Interest Capitalization 1: Timing of expenditures
known, less than one year construction period. |
Intcap.xls |
| Interest Capitalization 2: Construction period
extends over more than one year. Case 1: Average expenditures assumed.
Case 2: Timing of expenditures known. |
Incp.xls |
| Inventory: On the Inventory
Issues page you will find a number of topics discusses relating
to the material in chapters 7 and 8. Excerpts from the financial
statements of Boeing and IBM.
The links at right have examples of basic and not so basic inventory techniques |
inv1.xls (basic issues) Dollar Value LIFO Retail Inventory Not so basic |
|
investment (word) |
| Notes discounted. Discounting of Notes receivable
with and without recourse; note paid, note dishonored. |
Ndisc.xls |
| Subsequent
Events: outline of rules and example of
subsequent event disclosures (ppt and word) |
subsequent events (ppt) word |
| Notes receivable: "Interest free". Less than one year, more than one year, with and without periodic payments |
NR.xls |
| Restructuring: Illustration and discussion,
both ppt and html. For the SEC's position on this see Staff Accounting
Bulletin 67 (SAB 67) |
Restructuring html Restructuring (ppt) |
|
| Savings and Loan - Example of an Executive Summary |
Sloan.doc |
Contact Information
Office: Juniper Hall JH3203 Office Phone: 818-677-2437
Office hours: T 18:00 to 18:45 pm; after class and by appointment
Email: heidemarie.lundblad@csun.edu - Notice: I do not read or answer email from unidentified sources.
Department of Accounting Office: Juniper Hall JH3123
Department Telephone Number: (818) 677-2461
