[管理学]中级会计学 intermediate accounting 赖红宁 chapter 课后答案.doc

CHAPTER 15 CONTRIBUTED CAPITAL CONTENT ANALYSIS OF EXERCISES AND PROBLEMS Number Content Time Range (minutes) E15-1 Common Stock Issuance. Par-value, no-par (with and without a stated value). Record sale. 5-10 E15-2 Combined Sale of Stock. Preferred, common. Individual market values known and unknown. Journal entries. 5-10 E15-3 Sale of Stock with Bonds. Market value of bonds known and unknown. Journal entries. 5-10 E15-4 Issuance of Stock for Land. Market value of stock known, of land unknown. Market value of land known, stock unknown. Market value of land and stock known. Journal entries. Discussion of alternative values. 10-15 E15-5 Stock Subscription. Journal entries to record the contract, down payment, receipt, default. 10-15 E15-6 Stock Split. Three-for-one. Various changes in par value. Journal entries. 10-15 E15-7 Compensatory Stock Options. Fair value method. Fixed plan. Journal entries. 5-10 E15-8 Compensatory Stock Options. Fair value method. Fixed plan. Change in estimate. Schedule. Journal entries. 10-20 E15-9 Compensatory Stock Options. Fair value method. Performance-based plan. Changes in estimates. Schedule. Journal entry. 10-20 E15-10 Stock Appreciation Rights. Schedule. Journal entry. 10-20 E15-11 Convertible Preferred Stock. Record issuance and conversion. 10-15 E15-12 Callable Preferred Stock. Journal entries to record issuance and recall. 5-15 E15-13 Stock Rights. Preferred stock. Record sale, issuance of warrants, expiration of warrants. 5-15  Number Content Time Range (minutes) E15-14 Various Journal Entries. No-par, stated-value common, par-value preferred. Sale, stock split, subscription, exchange. 10-20 E15-15 Contributed Capital. Balance sheet preparation from a list of accounts. 5-10 E15-16 Treasury Stock. Cost method. Reacquisition, reissuance, retirement. Journal entries. 5-15 E15-17 Treasury Stock. Par-va