Week Six Course Instructional Learning Graded Activities Outcome Objectives Activities Define and understand Account for corporate income Before you begin this Graded Attendance/ week’s the corporate form of a taxes Activities, complete the following: Participation - 3 Pts business entity. Explain the use of the Lecture: Homework: retained earnings account Chapter 21 Chapter Account for dividends and Problem Corporate income taxes stock splits Pages 840 & – The retained earnings account 841 TBD Account for restriction of –Pts Dividends & stock splits Chapter retained earnings Statement of retained earnings Problem Prepare a statement of Pages 875 & Chapter 22 – retained earnings 876 Pts TBD – Types of bonds & determination of Understand the types of sales price bonds and how they differ Accounting for bonds issued at face from stock value . Accounting for bonds issued at a Understand how the sales premium price of bonds is determined Accounting for bonds issued at a discount Account for bonds issued at Accounting for bond redemption and face value, at a premium and sinking funds at a discount Class Review Problems: Understand bond redemption and sinking Chapter 21 Demonstration Problem – funds. Chapter 22 Demonstration Problem – Textbook: Read Chapters 21 & 22 Take Home Mid-Term Mid-Term Exam: Exam Review of chapters 16 through 20 Chapter 16 Textbook: through Chapter Review Chapters 16 through 20 20 Pts. TBD –
Week Six Course Outcome Instructional Objectives Learning Activities Graded Activities Define and understand the corporate form of a business entity. Account for corporate income taxes Explain the use of the retained earnings account Account for dividends and stock splits Account for restriction of retained earnings Prepare a statement of retained earnings Understand the types of bonds and how they differ from stock Understand how the sales price of bonds is determined Account for bonds issued at face value, at a premium and at a discount Understand bond redemption and sinking funds. Take Home Mid-Term Exam Before you begin this week’s Graded Activities, complete the following: Lecture: Chapter 21 Corporate income taxes The retained earnings account Dividends & stock splits Statement of retained earnings Chapter 22 Types of bonds & determination of sales price Accounting for bonds issued at face value Accounting for bonds issued at a premium Accounting for bonds issued at a discount Accounting for bond redemption and sinking funds Class Review Problems: Chapter 21 – Demonstration Problem Chapter 22 – Demonstration Problem Textbook: Read Chapters 21 & 22 Review of chapters 16 through 20 Textbook: Review Chapters 16 through 20 Attendance/ Participation - 3 Pts Homework: Chapter Problem – Pages 840 & 841 –Pts TBD Chapter Problem – Pages 875 & 876 – Pts TBD . Mid-Term Exam: Chapter 16 through Chapter 20 – Pts. TBD
Final-Draft-Essentials-II-MGMT.-X-423.431-361861-Summer-18-Jacobson.docx