Week 1 DQ 1 CHP 15
Different types of dividends?
What are the different types of dividends that a company can pay out? Which type would you prefer? Explain your answer. When should a company pay dividends?
DQ 2
Common stock and Preferred
What are some similarities and differences between common stock and preferred stock? As a shareholder, would you want preferred or common stock? Explain your answer. As a corporation, would you rather issue preferred or common stock? Explain your answer.
DQ 3
Why do companies offer stock options? Should stock-option compensation be included as an expense when calculating an organization's net income? Explain why or why not. If so, how should the amount of expense be calculated?
Week 1 DQ 4 CHP 16
Basic and Diluted Earning
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? As an investor, do you evaluate a company as a potential investment using basic or diluted earnings per share? Explain your answer.
DQ 5
Purpose of a stock split
What is the purpose of a stock split? What are some benefits of a stock split for a company? What are some benefits for an investor? What is the effect to the market value of the stock?
Week 2
DQ 1 CHP 17
Why do companies make investments
Why do companies make investments in other companies? What are the differences between debt and equity investments? What would influence a company to choose equity or debt as an investment?
DQ 2 chp 17
Investment classifications
How do the various investment classifications affect financial statements? What is the rationale behind the different accounting methods for the various investment classifications? Is influence or ownership more important for determining the accounting method for securities? Why?
DQ 3 Traditional and Derivative Instruments CHP 17 A
What are the differences between traditional and derivative instruments? Why do companies use derivative instruments? Are derivatives a good investment? Why or why not.
Week 3 CHP 19
Disclosure of Tax Benefits DQ 1
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? Why. When would a company decide to forego a carryback?
Deferred Tax Assets DQ 2
How are deferred tax assets and deferred tax liabilities derived? How do they relate to the difference between tax expense and taxes payable? How could an organization have a tax receivable? Why is the tax expense reported on the income statement comprised of current and deferred tax?
Taxable and Financial Income DQ 3
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 financial statements?
CHP 20 Week 4
DQ 1 Pension Plan differ from 401K
How does a pension plan differ from a 401(k) plan? As an employee, would you rather have a pension plan or a 401(k) plan? Explain your answer. If you were an employer, would your decision change? Why or why not.
DQ 2 Pension Expense
What are the components of pension expense? How is the interest rate determined? Why are prior service costs amortized? How do the components of pension expense differ among the various types of contribution and benefit plans?
DQ 3 Defined Contribution and Benefits Plans
What are the differences and similarities between a defined contribution plan and a defined benefit plan? As an employee, would you rather have a defined contribution plan or a defined benefit plan? Explain your answer. As an employer, would you rather offer a defined contribution plan or a defined benefit plan? Explain answer.
Week 5 CHP 22
DQ 1 counterbalancing and non-counterbalancing errors
What are some examples of counterbalancing errors? What are some examples of non-counterbalancing errors? What are the differences between counterbalancing and non-counterbalancing errors? How are each handled? Does it matter if the books are closed? Why or why not.
DQ 2 Accounting errors
Why do accountants make errors? What types of errors may occur? Why is it necessary to correct them? What are the ramifications of not correcting errors?
DQ 3 change in accounting principles
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 financial statements?