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  1. ACC 306 Course Career Path Begins /acc306dotcom For More Tutorials www.acc306.com

  2. ACC 306 Entire Course (Ash Course) ACC 306 Week 1 Assignment E13-21, E13-22, P12-1 • ACC 306 Week 1 Assignment E13-21, E13-22, P12-1, P12-7,P12-10, P12-14, P13-6ACC 306 Week 1 DQ 1 Equity MethodACC 306 Week 1 DQ 2 Judgment Case 13-9ACC 306 Week 2 DQ 1 Ethics Case 14-8 Hunt ManufacturingACC 306 Week 2 DQ 2 Ethics Case 15-4ACC 306 Week 3 Assignment E 16-24, E 16-25, E 17-10, E 17-19, P 16-7, P 17-16 • ACC 306 Week 1 Assignment E13-21, E13-22, P12-1, P12-7,P12-10, P12-14, P13-6 ACC 306 Course Career Path Begins /acc306dotcom

  3. ACC 306 Week 1 DQ 1 Equity Method (Ash Course) ACC 306 Week 1 DQ 2 Judgment Case 13-9 • P 12–13 - Miller Properties - Equity method ● LO5 LO6 • On January 2, 2011, Miller Properties paid $19 million for 1 million shares of Marlon Company’s 6 million outstanding common shares. Miller’s CEO became a member of Marlon’s board of directors during the first quarter of 2011. • ACC 306 Week 1 DQ2 Judgment Case 13-9 • Judgment Case 13–9 - Valleck Corporation - Loss contingency and full disclosure ● LO5 LO6 • In the March 2012 meeting of Valleck Corporation’s board of directors, a question arose as to the way a possible obligation should be disclosed in the forthcoming financial statements for the year ended December 31. A veteran board member ACC 306 Course Career Path Begins /acc306dotcom

  4. ACC 306 Week 2 DQ 1 Ethics Case 14-8 Hunt Manufacturing ACC 306 Week 2 DQ 2 Ethics Case 15-4 (Ash Course) • Ethics Case 14–8 - Hunt Manufacturing - Debt for equity swaps; have your cake and eat it too ● LO5 • The cloudy afternoon mirrored the mood of the conference of division managers. Claude Meyer, assistant to the controller for Hunt Manufacturing, wore one of the gloomy faces that were just emerging from the conference room. • Ethics Case 15–4 - American Movieplex - Leasehold improvements ● LO3 • American Movieplex, a large movie theater chain, leases most of its theater facilities. In conjunction with recent operating leases, the company spent $28 million for seats and carpeting. The question being discussed over break- fast on Wednesday morning was the length of the depreciation ACC 306 Course Career Path Begins /acc306dotcom

  5. ACC 306 Week 3 Assignment E 16-24, E 16-25, E 17-10, E 17-19 ACC 306 Week 3 Ethics Case 17-6 (Ash Course) • ACC 306 Week 3 Assignment E 16-24, E 16-25, E 17-10, E 17-19, P 16-7, P 17-16 • Ethics Case 17–6 - VXI International - 401(k) plan contributions ● LO1 • You are in your third year as internal auditor with VXI International, manufacturer of parts and supplies for jet air- craft. VXI began a defined contribution pension plan three years ago. The plan is a so-called 401(k) plan (named after the Tax Code section that specifies the conditions for the favorable ACC 306 Course Career Path Begins /acc306dotcom

  6. ACC 306 Week 3 Integrating Case 16-5 (Ash Course) ACC 306 Week 4 Assignment E 18-18, E 18-24, E 19-2, E 19-5 • Integrating Case 16–5 - Williams-Santana, Inc. - Tax effects of accounting changes and error correction; six situations ● LO1 LO2 LO8 • Williams-Santana, Inc. is a manufacturer of high-tech industrial parts that was started in 1997 by two talented engineers with little business training. In 2011, the company was acquired by one of its major customers. • ACC 306 Week 4 Assignment E 18-18, E 18-24, E 19-2, E 19-5, E 19-9, E 19-24, P 18-5 ACC 306 Course Career Path Begins /acc306dotcom

  7. ACC 306 Week 4 Communication Case 18-10 ACC 306 Week 4 Ethics Case 19-7 (Ash Course) • Communication Case 18–10 Should the present two-category distinction between liabilities and equity be retained? Group interaction. ● LO1 • The current conceptual distinction between liabilities and equity defines liabilities independently of assets and equity, with equity defined as a residual amount. • Ethics Case 19–7 International Network Solutions ● LO6 • International Network Solutions provides products and services related to remote access networking. The company has grown rapidly during its first 10 years of operations. As its segment of the industry has begun to mature, though, the fast growth of previous years has begun to slow. ACC 306 Course Career Path Begins /acc306dotcom

  8. ACC 306 Week 5 Analysis Case 20-10 (Ash Course) ACC 306 Week 5 Assignment E 20-18, P 21-11, P 21-14 • Analysis Case 20–10 - DRS Corporation - Various changes ● LO1 through LO4 • DRS Corporation changed the way it depreciates its computers from the sum-of-the-year’s-digits method to the straight-line method beginning January 1, 2011. DRS also changed its estimated residual value used in computing depreciation for its office building. • ACC 306 Week 5 Assignment E 20-18, P 21-11, P 21-14 ACC 306 Course Career Path Begins /acc306dotcom

  9. ACC 306 Week 5 Ethics Case 20-5 (Ash Course) ACC 306 Week 5 Ethics Case 21-7 (Ash Course) • Ethics Case 20–5 Softening the blow ● LO1 LO2 LO3 • Late one Thursday afternoon, Joy Martin, a veteran audit manager with a regional CPA firm, was reviewing documents for a long-time client of the firm, AMT Transport. The year-end audit was scheduled to begin Monday. • Ethics Case 21–7 - Ben Naegle - Where’s the cash? ● LO1 LO3 • After graduating near the top of his class, Ben Naegle was hired by the local office of a Big 4 CPA firm in his hometown. Two years later, impressed with his technical skills and experience, Park Electronics, a large regional consumer electronics chain, hired Ben as assistant controller. This was last week. Now Ben’s initial excitement has turned to distress. ACC 306 Course Career Path Begins /acc306dotcom

  10. ACC 306 Week 5 Final Paper (Lease) (Ash Course) • ACC 306 Week 5 Final Paper (Lease) ACC 306 Course Career Path Begins /acc306dotcom

  11. ACC 306 Course Career Path Begins /acc306dotcom For More Tutorials www.acc306.com