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ACC 423 Week 5 Summary

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ACC 423 Week 5 Learning Team Assignments 

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Ch.20: Problem P20-8

Ch.22: Problem P22-3

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ACC 423 Week 5 Individual WileyPLUS 

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Ch.20: Exercise E20-7 and Problem P20-4

Ch.22: Exercise E22-19 ad Problem P22-6

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ACC 423 Week 5 DQ 2

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What are the differences between 

counterbalancing and noncounterbalancing 

errors? What are some examples of 

counterbalancing and noncounterbalancing 

errors? How are each handled? What 

experience do you have with counterbalancing 

and/or noncounterbalancing errors in your 

organization or an organization that you are 

familiar with?   Does it matter if the books are 

closed? Explain why or why not.

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ACC 423 Week 5 DQ 1

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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 the 

financial statements?   What experience do you 

have with change in accounting principle in 

your organization or an organization you are 

familiar with?

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ACC 423 Week 4 Summary

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ACC 423 Week 4 Learning Team Assignments 

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Ch.19: Problems P19-2 & P19-7

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Ch. 19: Exercises E19-6 & E19-9 and Problems 

P19-1 & P19-3

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ACC 423 Week 4 DQ 2

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What are the components of pension expense? 

How do the components of pension expense 

differ among the various types of contribution 

and benefit plans? How is the interest rate 

determined? Why are prior service costs 

amortized? Based on your knowledge of the 

components of pension, what would make you 

more or less likely to invest in a company?

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ACC 423 Week 4 DQ 1

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What are the differences and similarities 

between a defined contribution plan and a 

defined benefit plan? As an employee, explain 

why you would rather have a defined 

contribution plan or a defined benefit plan? 

What experience do you have with pension 

plans in your organization or an organization 

that you are familiar with?   As an employer, 

explain why you would rather offer a defined 

contribution plan or a defined benefit plan to 

your employees?

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ACC 423 Week 3 Summary

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ACC 423 Week 3 Learning Team Assignments 

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Ch.17: Problems P17-1 & P17-9

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Ch. 17: Exercises E17-7 & E17-12 and 

Problems P17-3 & P17-8 (a&c)

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ACC 423 Week 3 DQ 2

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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? Explain 

why. What experience do you have with NOL in 

your organization or an organization that you 

are familiar with?   When would a company 

decide to forego a NOL carryback?

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ACC 423 Week 3 DQ 1

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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 the 

financial statements?   What experience do you 

have with either taxable and financial income 

and/or permanent and temporary differences in 

your organization or an organization that you 

are familiar with?

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ACC 423 Week 2 Summary

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