intermediate acct test bankch15Word格式.docx

1、 equity. d 27. Sources of stockholders d 28. Classification of stockholders d 29. Allocation methods for a lump sum issuance. b 30. Capital stock issued in payment of services. a 31. Costs of issuing capital stock. b 32. Creation of secret reserves. a P33. Authorized shares. d S34. Par value stock.

2、b S35. Legal restrictions for profit distributions. a S36. Acquisition of treasury shares. d P37. Treasury shares definition. c 38. Purchase of treasury stock at greater than par value.Multiple ChoiceConceptual （cont.） a 39. Sale of treasury stock. a 40. Reissued treasury stock at less than acquisit

3、ion cost. b 41. Reissued treasury stock at greater than acquisition cost. c 42. Effect of treasury stock transactions. c 43. Preferred stockdebt features. b 44. Cumulative feature of preferred stock. b P45. Reporting redeemable stock. c S46. Reporting dividends in arrears. c 47. Issued vs. outstandi

4、ng common stock. b 48. Timing of entry to record dividends. c 49. Shares entitled to receive a cash dividend. c 50. Accounting for a property dividend. a 51. Distribution of a property dividend. a 52. Liquidating dividend. b 53. Entry to record a liquidating dividend. b 54. Effects of a stock divide

5、nd. b 55. Effects of a stock dividend. b 56. Effect of a large stock dividend. b 57. Large stock dividend. a 58. Small stock dividend. a 59. Small stock dividend. b 60. Classification of stock dividends distributable. b 61. Effect of stock splits and stock dividends. c 62. Effect of a stock split. b

6、 63. Disclosures in the balance sheet. a 64. Return on common stock equity calculation. b 65. Payout ratio calculation. c 66. Book value per share. a P67. Computing book value per share. c *68. Dividends and treasury stock. a *69. Noncumulative preferred stock and dividends in arrears. a *70. Disclo

7、sure of preferred dividends in arrears.P These questions also appear in the Problem-Solving Survival Guide.S These questions also appear in the Study Guide.*This topic is dealt with in an Appendix to the chapter.Multiple ChoiceComputational a 71. Composition of stockholders b 72. Calculation of tota

8、l paid-in capital. b 73. Allocating proceeds in lump sum sales. c 74. Allocating proceeds in lump sum sales. d 75. Computing total paid-in capital. b 76. Allocating proceeds in lump sum sales. c 77. Allocating proceeds in lump sum sales.Multiple ChoiceComputational （cont.） d 78. Computing paid-in ca

9、pital from treasury stock transactions. d 79. Recording purchase of treasury stock. b 80. Reissue treasury stockabove acquisition cost. c 81. Reissue treasury stockcost method. c 82. Additional paid-in capital with treasury stock transactions. d 83. Calculation of additional paid-in capital. c 84. C

10、alculation of additional paid-in capital. a 85. Total stockholders equity with treasury stock transactions. c 86. Total stockholders equity with treasury stock exchange. c 87. Calculate dividends for cumulative preferred shares. a 88. Calculate dividends for common shares. a 89. Calculate dividends

11、for common shares. c 90. Reduction in retained earnings from property dividends. d 91. Reduction in retained earnings from property dividends. b 92. Reduction in retained earnings caused by a property dividend. d 93. Reduction in retained earnings from property dividends. d 94. Reduction in retained

12、 earnings from property dividends. a 95. Decrease in retained earnings from cash and stock dividends. c 96. Calculation of a large stock dividend. a 97. Calculation of a small stock dividend. b 98. Calculation of a small stock dividend. b 99. Small stock dividends effect on retained earnings. b 100.

13、 Balance of retained earnings after a small stock dividend. a 101. Calculate retained earnings available for dividends. a 102. Calculate decrease in retained earnings. c 103. Calculate the payout ratio. a 104. Calculate book value per share. d 105. Use same descrip. as 101. d 106. Use same descrip.

14、as 102. c 107. Calculate rate of return on common stock equity. c 108. Calculate price-earnings ratio. a 109. Calculate dividends paid to common stockholders. b 110. Rate of return on common stock equity. c 111. Determine the rate of return on common stock equity. a 112. Determine book value per sha

15、re. b 113. Computation of payout ratio. b 114. Computation of book value per share. b *115. Allocation of cash dividend to common and preferred shares. d *116. Cash dividends for cumulative preferred shares. b *117. Cash dividends for cumulative participating preferred shares. c *118. Cash dividend

16、allocation with participating preferred shares. b *119. Cash dividend for cumulative preferred shares.Multiple ChoiceCPA Adapted d 120. Capital stock issued in payment of services. b 121. Proceeds from preferred stock in lump sum issue. c 122. Determine paid-in capital from treasury stock. b 123. Re

17、issue treasury stockcost method. c 124. Effect of the reissuance of treasury stock. d 125. Entry to record property dividends declared. b 126. Effect of a liquidating dividend. d 127. Effect of a stock dividend. d 128. Stock dividend when market price exceeds par value. a 129. Balance of retained ea

18、rnings following stock dividend. c *130. Allocation of cash dividend to common and preferred shares.Exercises Item Description E15-131 Lump sum issuance of stock. E15-132 Treasury stock. E15-133 Treasury stock. E15-134 Treasury stock. E15-135 Treasury stock. E15-136 Stockholders equity. E15-137 Stoc

19、k dividends. E15-138 Stock dividends and stock splits. E15-139 Computation of selected ratios. *E15-140 Dividends on preferred stock. *E15-141 Dividends on preferred stock.PROBLEMS P15-142 Equity transactions. P15-143 Treasury stock transactions. P15-144 Stock dividends. P15-145 Equity transactions.

20、 *P15-146 Dividends on preferred and common stock.CHAPTER LEARNING OBJECTIVES 1. Discuss the characteristics of the corporate form of organization. 2. Identify the key components of stockholders 3. Explain the accounting procedures for issuing shares of stock. 4. Describe the accounting for treasury

21、 stock. 5. Explain the accounting for and reporting of preferred stock. 6. Describe the policies used in distributing dividends. 7. Identify the various forms of dividend distributions. 8. Explain the accounting for small and large stock dividends, and for stock splits. 9. Indicate how to present an

22、d analyze stockholders equity. *10. Explain the different types of preferred stock dividends and their effect on book value per share.SUMMARY OF LEARNING OBJECTIVES BY QUESTIONSItemTypeLearning Objective 11.TF2.3.21.MC22.23.S24.Learning Objective 24.S25.26.27.28.Learning Objective 35.29.32.S35.73.76

23、.121.6.30.P33.71.74.77.131.E7.31.S34.72.75.120.142.PLearning Objective 48.P37.41.80.84.123.134.9.38.42.81.85.124.135.10.39.78.82.86.132.143.S36.40.79.83.122.133.Learning Objective 511.43.P45.87.89.12.44.S46.88.Learning Objective 613.14.Learning Objective 715.48.51.54.91.94.136.16.49.52.55.92.125.144.47.50.53.90.93.126.145.Learning Objective 817.59.96.101.106.129.18.60.97.102.107.137.56.61.98.103.108.138.57.62.99.104.127.58.95.100.105.128.Learning Objective 919.63.65.P67.110.112.114.20.64.66.109.111.113.139.Learning Objective *1068.70.116.118.130.141.69.115.117.119.140.146.N