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2. ACC 423 Students Guide / tutorialrank.com • ACC 423 Week 1 Discussion Question 1 (UOP Course) • ACC 423 Week 1 Discussion Question 2 (UOP Course) • ACC 423 Week 1 Individual Assignment Owners Equity Paper (UOP Course) • ACC 423 Week 2 Discussion Question 1 (UOP Course) • ACC 423 Week 2 Discussion Question 2 (UOP Course) • Why do companies offer stock options? What is the experience of either your organization or an organization that you are familiar with when it comes to stock option compensation? Should stock option compensation be included as an ACC 423 Entire Course (UOP Course) ACC 423 Week 1 Discussion Question 1 (UOP Course)

3. ACC 423 Students Guide / tutorialrank.com • What are the differences between basic and diluted earnings per share? What are the differences between the numerator and the denominator in the basic and diluted earnings per share calculations? What actions can an organization take in • Resources:Intermediate Accounting and Electronic Reserve Readings • Preparea 700- to 1,050-word response to the following questions: ACC 423 Week 1 Discussion Question 2 (UOP Course) ACC 423 Week 1 Individual Assignment Owners Equity Paper (UOP Course)

4. ACC 423 Students Guide / tutorialrank.com • What are the differences between traditional and derivative instruments? Why do companies use derivative instruments? Explain whether or not derivatives are a good investment. What experience do you have with either traditional or • Why do companies make investments in other companies? What are the differences between debt and equity investments? What is the experience of either your organization or an organization ACC 423 Week 2 Discussion Question 1 (UOP Course) ACC 423 Week 2 Discussion Question 2 (UOP Course)

5. ACC 423 Students Guide / tutorialrank.com • ACC 423 Week 2 Individual WileyPLUS Assignment • Resource:Intermediate Accounting • Preparewritten responses to the following assignments from the text: • Resource:Intermediate Accounting • Preparewritten responses to the following assignments from the text: ACC 423 Week 2 Individual WileyPLUS Assignment ACC 423 Week 2 Learning Team Assignment

6. ACC 423 Students Guide / tutorialrank.com • Why are there differences between taxable and financial income? What are some examples of permanent and temporary differences? Why do these differences exist? How do they affect the financial statements? What experience do you have • How are the tax benefits of net operating losses (NOL) disclosed on financial statements? Which is more beneficial to an organization, an NOL carryforward or an NOL carryback? Explain why. What experience do you have with NOL in your ACC 423 Week 3 Discussion Question 1 (UOP Course) ACC 423 Week 3 Discussion Question 2

7. ACC 423 Students Guide / tutorialrank.com • Resource: Intermediate Accounting • Preparewritten responses to the following assignments from the text: • Resource:Intermediate Accounting • Preparewritten responses to the following assignments from the text: ACC 423 Week 3 Individual WileyPLUS Assignment ACC 423 Week 3 Learning Team

8. ACC 423 Students Guide / tutorialrank.com • What are the differences and similarities between a defined contribution plan and a defined benefit plan? As an employee, explain why you would rather have a defined contribution plan or a defined benefit plan? What experience do you have • What are the components of pension expense? How do the components of pension expense differ among the various types of contribution and benefit plans? How is the interest rate determined? Why are prior service costs amortized? ACC 423 Week 4 Discussion Question 1 (UOP Course) ACC 423 Week 4 Discussion Question 2

9. ACC 423 Students Guide / tutorialrank.com • Resource:Intermediate Accounting • Preparewritten responses to the following assignments from the text: • Resource:Intermediate Accounting • Preparewritten responses to the following assignments from the text: ACC 423 Week 4 Individual WileyPLUS Assignment Exercise ACC 423 Week 4 Learning Team Assignment P19

10. ACC 423 Students Guide / tutorialrank.com • What is a change in accounting principle? How do you determine if a change in principle should be reported retroactively, currently, or prospectively? How do these changes affect the financial statements? What experience do • What are the differences between counterbalancing and noncounterbalancing errors? What are some examples of counterbalancing and noncounterbalancing errors? How are each handled? What experience do you have with ACC 423 Week 5 Discussion Question 1 ACC 423 Week 5 Discussion Question 2

11. ACC 423 Students Guide / tutorialrank.com • Resource:Intermediate Accounting • Preparewritten responses to the following assignments from the text: • Resource:Intermediate Accounting • Preparewritten responses to the following assignments from the text: ACC 423 Week 5 Individual WileyPLUS Assignment Exercise ACC 423 Week 5 Learning Team Assignment P20

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