...dilutive securities. EPS—Treasury stock method. EPS—Weightedaverage computation. EPS—General objectives. EPS—Comprehensive calculations. EPS—Contingent shares. Stock appreciation rights. 16 Questions 1, 2, 3, 4, 5, 6, 7, 28 2, 3, 8, 9 1, 10, 11, 12, 13, 14, 15 17, 18, 24 19, 20, 21 Brief Exercises 1, 2, 3 4, 5 6, 7, 8 Exercises 1, 2, 3, 4, 5, 6, 7, 24, 25, 7, 8, 9, 28 10, 11, 12, 13, 14 1, 3, 4 Problems 2 Concepts for Analysis 1 1, 3 2, 4 4. 5. 15 12, 13, 14 22, 23, 27 6 5, 7 6. 7. 8. 9. 22, 23 15, 16 24, 25 10, 11 9, 15 28 15, 16, 17, 18, 21 5, 6, 7, 8, 9 5, 7 5, 6, 7 19, 20, 21, 22, 23, 24, 26, 27, 28 27 29, 30 7, 8, 9 10. *11. *This material is dealt with in an Appendix to the chapter. Copyright © 2010 John Wiley & Sons, Inc. Kieso, Intermediate Accounting, 13/e, Solutions Manual (For Instructor Use Only) 16-1 ASSIGNMENT CLASSIFICATION TABLE (BY LEARNING OBJECTIVE) Learning Objectives 1. Describe the accounting for the issuance, conversion, and retirement of convertible securities. 2. Explain the accounting for convertible preferred stock. 3. Contrast the accounting for stock warrants and for stock warrants issued with other securities. 4. Describe the accounting for stock compensation plans under generally accepted accounting principles. 5. Discuss the controversy involving stock compensation plans. 6. Compute earnings per share in a simple capital structure 7. Compute earnings per share in a complex capital structure. *8. Explain the...
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...ConSci 300 Assignment #1 Harvey W. Wiley played a huge role in consumer advocacy and still has effect on products today. Wiley has been around food all of his life and has made contributions to consumer awareness along the way. Whether it was farming as a child or the Chief Chemist of the Department of Agriculture, he knew good from bad and healthy from unhealthy. With the marketplace in the 1880’s being overwhelmed by poor, harmful and dangerous products, Wiley had had enough. In 1902, Wiley developed the “Poison Squad.” This was a group of men that would test foods from the marketplace that had been chemically altered on themselves. Major food canners agreed with the actions of Wiley and his Poison Squad, and stopped the use of questionable chemicals in their products. A few years later in 1906, Theodore Roosevelt signed the Pure Food and Drugs Act into action. Wiley was also the director of the bureau of Good Housekeeping Magazine. During his time with the company, he fought for tougher regulations of meat, water, and bread. As these items were tested by Wiley and his staff at Good Housekeeping, the findings would be published for consumers to read. The seal “Tested and Approved” would highlight responsible industries and is still sought after today by product manufacturers around the world. Wiley passed away over 80 years ago and his legacy still lives on today at Good Housekeeping. Their staff is still uncovering nutritional information and testing nutritional...
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...Wiley Paper Kelly McKiernan SCI/220 March 1, 2012 Edward J. Boland Wiley Paper One of the most accurate predictors for good health and wellness is a nutritious and balanced diet. It can be an eye-opening experience to record and analyze what is actually consumed in a particular day. After entering my food intake for a full day into the WileyPLUS iProfile, I discovered that while my diet appears to be healthy, there are a few dietary habits that could be quite harmful if not addressed. The first step in completing my iProfile Journal was filling out exactly which foods were consumed for breakfast, lunch, dinner, and snacks. A crucial aspect of listing this information is specifying the actual amount of each food consumed. It is important to be thorough when completing this Journal, paying particular attention to anything that may be overlooked, such as mayonnaise on a sandwich, or butter on bread. Upon completion of the Journal, I discovered that my diet was relatively healthful. My calorie intake for the day was 2324 kcal, and with the Daily Reference Intakes (DRI) at 2918 kcal, I consumed 79% of the calories recommended. Although the calories that I ingested from fat fall within the upper ranges of my DRI, it would be a good idea to reduce the amount of fat in my diet, particularly the amount of saturated fat. It is also worth noting that my Omega-6 and Omega-3 fatty acid levels are at 97%, which is important because they can reduce the risk of heart disease...
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...Question 1 | | | | (Basic Pension Worksheet)The following defined pension data of Rydell Corp. apply to the year 2010. | Projected benefit obligation, 1/1/10 (before amendment) | $560,000 | | Plan assets, 1/1/10 | 546,200 | | Pension liability | 13,800 | | On January 1, 2010 Rydell Corp. through plan amendment, | | | grants prior service benefits having a present value of | 120,000 | | Settlement rate | 9% | | Service cost | 58,000 | | Contributions (funding) | 65,000 | | Actual (expected) return on plan assets | 52,280 | | Benefits paid to retirees | 40,000 | | Prior service cost amortization for 2010 | 17,000 | For 2010, prepare a pension worksheet for Rydell Corp. that shows the journal entry for pension expense and the year-end balances in the related pension accounts. (If amount is zero, please enter 0 do not leave any fields blank.) Rydell Corp. Pension Worksheet-2010 | Items | General Journal Entries | Memo Record | | Annual Pension Expense | Cash | OCI - Prior Service Cost | Pension Asset/Liability | Projected Benefit Obligation | Plan Assets | Balance, January 1, 2009 | | | 0 | Cr. | Cr. | Dr. | Prior service cost | | | Dr. | | Cr. | ------------------------------------------------- | Balance, January 1, 2010 | | | | | Cr. | Dr. | Service cost | Dr. | | | | Cr. | | Interest cost | Dr. | | | | Cr. | | Actual return | Cr. | | ...
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...Question 2 | | Here are comparative balance sheets for Taguchi Company. | TAGUCHI COMPANY | Comparative Balance Sheets | ------------------------------------------------- December 31 | Assets | ------------------------------------------------- 2011 | | ------------------------------------------------- 2010 | Cash | $73,000 | | $22,000 | Accounts receivable | 85,000 | | 76,000 | Inventories | 170,000 | | 189,000 | Land | 75,000 | | 100,000 | Equipment | 260,000 | | 200,000 | Accumulated depreciation | ------------------------------------------------- (66,000) | | ------------------------------------------------- (32,000) | Total | ------------------------------------------------- $597,000 | | ------------------------------------------------- $555,000 | | | | | Liabilities and Stockholders' Equity | | | Accounts payable | $39,000 | | $47,000 | Bonds payable | 150,000 | | 200,000 | Common stock ($1 par) | 216,000 | | 174,000 | Retained earnings | ------------------------------------------------- 192,000 | | ------------------------------------------------- 134,000 | Total | ------------------------------------------------- $597,000 | | ------------------------------------------------- $555,000 | Additional information: 1. Net income for 2011 was $103,000. 2. Cash dividends of $45,000 were declared and paid. 3. Bonds payable amounting to $50,000 were redeemed for cash $50,000. ...
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...Dulce Cambron Ms. Pagliaro Art 1B 23 April 2015 Napoleon Crossing Saint-Bernard and Leading the Army over the Alps There has been many artists throughout the years that have captivated the audience with their works of art and/or sculptures. Some of which still remain in important museums like the Musee du Louvre and the Brooklyn Museum. There has also been many artists of today that recreate past paintings and change the message being delivered to the audience. For example, in 1801 Jacques-Louis David created the painting Napoleon Crossing Saint-Bernard. This painting is now located in the Natural Museum of Château de Malmaison which is 12km from Paris. In 2005, two hundred and four years later to be exact, an artist named Kehinde Wiley created the painting Napoleon Leading the Army Over the Alps. This painting has been placed in the Brooklyn Museum and has become part of their collection. These two paintings are considered to be practically the same thing yet deliver a distinct message, as in the modern version it changes the main character as well as his appearance and message. Therefore, Wiley’s painting is better than Jacques-Louis painting as it expresses a different aspect of humanity being in power. Napoleon Crossing Saint-Bernard was a creation of the early 18th century painter Jacques-Louis David. It took Jacques-Louis around four months to complete this work of art, it was done from October 1800 to January 1801. Posterior to all of the terrific situation France...
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...(Denzel Washington) at historically black Wiley College to place his team on equal footing with whites in the American South during the 1930s, when Jim Crow laws were common and lynch mobs were a pervasive fear for blacks. In the movie, the Wiley team eventually succeeds to the point where they are able to debate Harvard University. This was their 47th annual debate team. Released in 2007, Denzel Washington’s The Great Debaters was presented to the world in order to tell the story of Wiley College’s debate triumphs. While certain facts were altered for the sake of creating the film, such as the final debate being between Wiley College and Harvard rather than USC, the story of the Wiley College debate team has been a model of and for the Urban Debate League (UDL) Movement. The movie begins with a scene following Henry Lowe that is simultaneously overlaid with a speech given by Dr. James Farmer. The speech is directed at incoming students and covers topics such as maturity and discipline, preaching that “you must do what you have to do so you can do what you want to do” (4:08) Henry is attending a party at a barn where he finds himself in a fight with another man at the party. He threatens to kill the man when he pins him to the ground. At the last moment, Melvin Tolson, a professor and director of the Wiley College debate team, stops Henry from harming the man further. Sometime after the fight, classes begin for a new year at Wiley College. Henry Lowe attends a class taught...
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...sentences to answer each question. 1. Name of the college or university. Louisiana state University, University of Houston, and Wiley College. 2. 3. City and state where college is located. 4. Year the college or university opened. Lsu:1890, UT:1927, and willey:1873 5. Who is the current president of the college or university? LSU: Dr.John V. Lombardi, UT: Dr.Renu Khator, Wiley: Dr.Haywood L. Strickland 6. Number of students currently attending. Lsu:1300+ ,UT:13000, and Wiley:967 7. Average cost for tuition, for a full and part-time student per year. 8. What are the admission requirements? 9. Is it a public or private university? Explain. 10. What is the vision and mission statement of the college or university? 10. What is the school best known for? 11. What is the schools mascot? LSU: the tigers, UT: the cougars, Wiley: the tars. 12. What are the school colors? LSU: gold and purple, UT: scarlet red and albino white. Wiley: royal blue and pure white. 13. What do you want to major or study in college? LSU: Pre law UT: pre law Wiley: pre law 14. Did any celebrities attend this college? If so who? LSU: No one, UT: lil Wayne Wiley: no one 15. Why would you attend this college or university? LSU: because… I really don’t know I just always wanted to go there. UT: Because it’s Houston c’mon now. Wiley: because off the movie the great...
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...Aaliyah Perry The Great Debaters The Great Debaters is a true story of the Debate Team consisting of four students and their professor from Wiley College, in Marshall, Texas. As an all-black school, Wiley College during the 1930’s trained young minds to believe in themselves and to use their educated minds to change the hearts and minds of society, to establish peace, and maintain human dignity, tolerance and acceptance for all people. No matter the color of their skin, origin of their birth, language they speak, or their occupational role in society. The story of The Great Debaters takes place at a time in America’s history when things were starting to change for both Whites and African Americans. The moral call for freedom, equality, and justice for all was beginning to resonate throughout the country. The students, James Farmer, Jr who was only 14 years old, Henry Lowe, and Samantha Booke, learn to lead through civil discussions using their minds as weapons and not violence. Under the direction of English Professor Melvin B. Tolson, these three students become the Wiley College Debate Team of 1935-36. This film also shows an understanding of how Professor Tolson sees these students potential as individuals and as a team. Progress is made one victory at a time. Under the intense and encouraging guidance of Professor Tolson, the students learn to speak with clarity and confidence. They learn to evaluate their own limitations. Defeat becomes an opportunity by which they...
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...Using the example of segregated Wiley College's debate team, the script shows how African-Americans had to claw their way inch by inch toward social inclusion. The team struggled for the opportunity to debate white schools and, finally, based on their incredible string of victories, to debate and to defeat Harvard while a national radio audience listened in. “The Great Debaters” is also a morality tale (an archetypal narrative that is fundamentally didactic or prescriptive and relies heavily on both a morality (a conception of what is good or right), which is usually implicit, and a didactic moral, which is usually explicit.), Yet it is very different. Its message is that there is another way; that hard work, enterprise, preparation and perseverance pays off. It shows how “the system” can be changed without resorting to Mafia methods. The inspiration of Mahatma Gandhi is cited. The film’s script speaks eloquently against violence in the scene where the motoring Wiley College debaters accidently come upon a lynching and are lucky to escape from the mob with their lives. The movie portrays the poverty and ignorance of many dirt poor white folk that had nothing of their own except the mistaken belief the color of their skin elevated them to superior status. There’s an electric scene in which James Farmer Sr. runs over a white farmer’s pig and is faced with summary execution for this “crime” but talks his way out of it. The role of the Wiley College debate coach, Melvin B....
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...Case 4.5 – Wiley Jackson, Accounting Major By Ernst & Young 1. Place yourself in Wiley’s position. How would you respond to the “Arrests and Convictions” question? Before responding, identify the decision alternatives available to you. There are a few decisions alternatives available: * Report it * Do not report it * Call an attorney for advice * Call OMP and try to explain the incident to have them understand. * Ask Sally for help or advice * Don’t fill it out and give up the job If I were in Wiley’s position I would exhaust several of the list above. First, I would contact Sally to get her opinion and see if she’d be willing discuss it with OMP. I would then contact OMP and explain the incident. If Sally was willing to discuss it with OMP I would suggest they talk to her to see if she could support me. Finally, I would report it and hope OMP appreciates my honesty and decides to hire me anyway. 2. Suppose that Wiley does not disclose the citation he received. A few weeks after going to work for his new employer, Wiley is called into the OMP’s office. The OMP tells Wiley that he recently learned of the minor-in-possession citation that Wiley had been given. The OMP then hands Wiley a copy of the Arrest and Convictions form that he completed after receiving the job offer from the firm. How should the OMP deal with this matter? How, if at all, should Wiley be disciplined? Defend your answer. OMP should question Wiley about his...
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...E13-5 | | The comparative balance sheets of Nike, Inc. are presented here. | NIKE INC. | Comparative Balance Sheets | May 31 | ------------------------------------------------- ($ in millions) | Assets | 2007 | 2006 | Current assets | $8,076 | $7,346 | Property, plant, and equipment (net) | 1,678 | 1,658 | Other assets | ------------------------------------------------- 934 | ------------------------------------------------- 866 | Total assets | ------------------------------------------------- $10,688 | ------------------------------------------------- $9,870 | | | | Liabilities and Stockholders' Equity | | | Current liabilities | $2,584 | $2,612 | Long-term liabilities | 1,079 | 973 | Stockholders' equity | ------------------------------------------------- 7,025 | ------------------------------------------------- 6,285 | Total liabilities and stockholders' equity | ------------------------------------------------- $10,688 | ------------------------------------------------- $9,870 | | | | | | | | | | Correct. | | | Complete the horizontal analysis of the balance sheet data for Nike using 2006 as a base. (If amount decreases, use either a negative sign preceding the number, e.g. -45 or parenthesis, e.g. (45). Round all percentages to 1 decimal place, e.g. 12.5.) NIKE, INC. | Condensed Balance Sheet | December 31 | ------------------------------------------------- ($ in millions) | ...
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...eyes and made me realize all the types of people we have living in this world. Mr. Charles Wiley is a 90-year-old man who has experienced pretty much anything and everything life has to offer, and continues to live life to the fullest. He is not your ordinary 90-year-old, to me he seems like an extraordinary man because like he stated “Most men my age, have forgotten a lot of things they’ve gone through, but not me, I can tell you a lot”. I was very fortunate to attend some of his seminars, and learned a lot about him, especially the words of wisdom and advice he gave us. Charles Wiley is a 90-year old man who has reported from over 100 countries, he has traveled all around the world as a journalist and covered 11 different wars including the Vietnam War. He has experienced many different things such as...
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...“The Great Debaters” Communication is the activity of conveying information through the exchange of thoughts, messages, or information, as by speech, visuals, writing, or behavior. The ability to communicate effectively is necessary in all aspects of life, especially when debating a subject. In the film “The Great Debater”, speech preparation, delivery, verbal messages and interpersonal communication played a vital role. Through the use of these skills, the Wiley College debate team achieved success. Speech preparation and organization were essential to the characters debates. Preparation began with a resolve and which side of the argument they stood. Once established, the students began their speech research, gathering facts, primary and secondary sources, examples and quotes. Organization of the topic was analyzing both sides of the argument in order to be prepared for their rebuttals. Organization also helps to analyze the information and make sure all points are supported. Practicing delivery and how the speech would flow, whether in chronological order, using past events, or quotes from famous people to prove their point was also part of their organization. Delivery, verbal messages, and facial expression were important for the students to appear credible. Through volume, tone, clarity, pace, and word choice, they were able to articulate their points effectively. Word choice was kept simple, clear, and relative to the topic. They were taught clarity...
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...white colleges as well. It was truly a movie of motivation to show how desire, dedication, and perseverance can prevail even in the toughest of times and the toughest of circumstances. During the time, Negro hate and racism was heavily practiced particularly in the state of Texas where Wiley College existed. Not only was the government enforcing unjust laws, they were denying any sort of freedom of speech which all Americans have the right of. In a country where we are all born as free men and are all granted rights as citizens, Blacks were an exception. Is this not unjust? Is this not a crime violating the constitution of this country? In the state of Texas, negroes were being lynched and tortured because of the rise against the status quo, and here we had a group of college students civilly disobeying the law. How can a man born in the U.S by law being given rights granted by the constitution be lynched and burned on the stake with no justice? These men have the same rights as any other white man and this group of students that joined together on a debate team spread these very same ideas across the nation. It was a simple idea, in a time that was not so simple. Mr. Tolson, a professor at Wiley College, was an exceptional teacher of those students. He had such spirit and determination to change the state’s conventional lifestyle and challenge the status quo of Blacks in American history. He knew that education was the key to...
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