Actg 101 Jeopardy Template

Depreciation & Amortization	Bond Discounts & Premiums	Stmt of Retained Earnings & Balance Sheets	Liabilities & Owners Equity	Time Value of Money
100 Double Declining Balance Which depreciation method uses 2 X Straight Line Depreciation?	100 Discount A bond issued for less than its face value is issued at a?	100 Liquidity Balance Sheet Items are listed in their order of	100 Investors, Creditors, Stakeholders Bondholders are also referred to as?	100 Coupon (Interest) & Stated/Par/Face (Principal) Payments What are the components of a bonds cash flow called?
200 Units of Production or Activity Based Method Which depreciation method is measured by output?	200 Reduces Interest Expense When Bond Issuance is recorded at a Premium, what effect does amortization have on Interest Expense?	200 Historical Cost, Net Realizable Value, Conservatism, Lower of Cost or Market Value Name one principle of accounting that affects valuation of the Balance Sheet?	200 Deductibility of Interest What is one primary advantage of Bonds over Stocks for the Corporate Issuer?	200 Inverse, Downward Sloping, Negative The relationship between prevailing/market interest rates and bond prices is?
300 Patents, Copyrights, Trademark Name two types of Intangibles that are Amortized	300 Carrying Value or Adjusted Basis What is a synonymous term for Net Book Value on Financial Statements?	300 Debit/reduction in Retained Earnings How do cash dividends affect Stockholders Equity?	300 Debit to Treasury Shares, Contra Equity How are Stock Buybacks accounted for?	300 Leases Must be reported as liabilities (@ Present Value) on the Balance Sheet if certain requirements are met?
400 Goodwill Which finite lived intangible asset is not systematically amortized but rather tested for Impairment?	400 Amortization Tables Similar to a mortgage, bonds payable have _______ tables to track their current reported values?	400 Repurchase (Treasury) Stock, Reduce Common Shares Outstanding In lieu of dividends or retained earnings, what may a corporation do in an attempt to increase Earnings/Share?	400 Preferred Stock or Preference Shares A Hybrid investment with Fixed "Dividend" Payments is known as ?	400 Interest/discount rate, Time, Amount of Cash Flows, # of compounding periods What are at least 3 factors affecting the Time Value of Money?
500 Salvage subtracted from Land Excavation added to Buildings Depreciable Base How do salvage value and excavation affect capitalization of Land & Building?	500 Debt/Equity The Level of Debt or "Leverage" on a Balance Sheet is typically based on what Solvency Ratio?	500 Reduce/debit RE, Increase/credit CS No Net Effect on SE How do stock splits or stock dividends affect Stockholders equity?	500 Cumulative, Convertible, Redeemable, Participating Name at least two potential features of preferred stock?	500 Discounting What is the reciprocal (mirror image) of compounding known as?

Actg 102

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