EXAM 3 CHECKLIST Essay

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MGMT 502
EXAM 3
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Chapter 13 – Marketable Securities
Be familiar with the differences between held-to-maturity, trading, and available-for-sale securities (what are the implications of classifying a security as one or the other)
Be able to make the following journal entries associated with held-to-maturity, trading, and available-for-sale securities:
1. Issuance
2. Change in fair value
3. Receipt of interest or dividends
4. Sale of security for a gain or loss
Understand the difference between net income and other comprehensive income
Be able to calculate the effects on net income associated with the three different classifications of securities when they change in fair value and when they are sold for a gain or loss
Know how changes in fair value affect the carrying values of each type of asset
Know when accounts in NI and OCI are affected by unrealized and realized gains/losses

Chapter 15 – Stockholders’ Equity: Capital Contributions and Distributions
Be familiar with the principle advantages to the corporate form of ownership
Know the rights associated with ownership of common stock
Be able to calculate the amount of and account for a cash dividend
Understand the difference between the declaration date and payment date
Be familiar with reasons why a firm may not issue dividends
Understand what a stock dividend is and how to account this transaction
Be able to calculate the amount of the stock dividend
Be able to make the journal entry for the stock dividend
Understand the effects of such a dividend on retained earnings and total stockholders’ equity
Understand what treasury stock is and be familiar with the reasons a firm would issue treasury stock
Be able to account for purchases and reissues of treasury stock using the “cost method” under the FIFO assumption
Understand the effects of treasury stock on stockholders’ equity
Know what a stock option is and why it has value
Understand the effects of stock options on net income and additional paid-in-capital
Be familiar with the terms associated with stock options such as the grant date, vesting date, exercise price, option value, etc.
Be able to account for the following events associated with stock options
1. Issuance of
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