Examples- updated 11/12/09
This page contains (excel or
word) files to provide you with examples on a variety of . Download the
files and examine the content (i.e., check the cell formulas) If you do this,
you will learn a lot more than if you simply read the files. The
files are listed in alphabetical order. If you have any questions send me an e-mail 
| Description | File name |
 Asset Impairment. Accounting for impaired assets
under SFAS 121. |
Impairmt.xls |
Troubled Debt Restructuring (excel file) |
|
| Change in Accounting Principles: word and excel files |
|
| Construction - example of long term construction
contract, profit, some loss, overall loss example. |
Construction.xls |
| Cost recovery example (difference between the
cost recovery and the installment method) |
Costrecvry.xls |
Interest rate swap example |
Interest rate swap example |
| Discontinued Operations |
Discont.Operations |
| Earnings per share (excel) |
Earnings per share |
| Earnings per share (power point) |
EPS (ppt) |
| Exchange of Assets. Accounting for asset exchanges
for similar and dissimilar assets, cash paid, cash received situation
and partial gain recognition. |
(revised) |
| Income Statement (outline) |
Income Statement |
| Interest Capitalization 1: Timing of expenditures
known, less than one year construction period. |
Intcap.xls |
| Interest Capitalization 2: Construction period
extends over more than one year. Case 1: Average expenditures assumed.
Case 2: Timing of expenditures known. |
Incp.xls |
| Inventory: On the Inventory
Issues page you will find a number of topics discusses relating
to the material in chapters 7 and 8. Excerpts from the financial
statements of Boeing and IBM.
The links at right have examples of basic and not so basic inventory techniques |
inv1.xls (basic issues) Dollar Value LIFO Retail Inventory Not so basic |
|
investment (word) |
| Lease example with (without) guaranteed
residual, insurance, lessors discount rate known (unknown) |
Lease (excel) |
| Notes discounted. Discounting of Notes receivable
with and without recourse; note paid, note dishonored. |
Ndisc.xls |
| Notes receivable: "Interest free". Less than one year, more than one year, with and without periodic payments |
NR.xls |
| New pension Example - shows most recent rule changes and memo records versus actual journal entries |
Pensionexample1 (excel)  |
| FAS
87 - Pension definitions (word and
Powerpoint) examples (excel and Powerpoint) |
Pensions (definitions ppt) Pensions ( excel) Pension (ppt) |
PV2 - Four examples: Note discounted, bonds, purchase choice, car payment. |
PV1.xls |
| Restructuring: Illustration and discussion,
both ppt and html. For the SEC's position on this see Staff Accounting
Bulletin 67 (SAB 67) |
Restructuring html Restructuring (ppt) |
|
|
| Savings and Loan - Example of an Executive Summary |
Sloan.doc |
|
Stock options (excel) |
|
Putting together the Pieces (PDF version) |
| Power point presentation of options |
Options.ppt |
| Subsequent
Events: outline of rules and example of
subsequent event disclosures (ppt and word) |
subsequent events (ppt) word |
| Taxes:
general discussion of taxes, intra- and inter-period tax allocation, temporary
and permanent differences, losses (carry-forwards and carryback. |
Taxes (excel) |
| Deferred taxes: 5 detailed examples
of deferred tax liability/asset calculation. Powerpoint and Excel file available |
Deferred taxes: |
Contact Information
Professor Lundblad's Office: Juniper Hall JH 3218
Professor Lundblad's Telephone Number: (818) 677-2440
Fax Number: (818) 677- 2467
Email: heidemarie.lundblad@csun.edu - Notice: I do not read or answer email from unidentified sources.
Office Hours: In JH 3218: T 2 - 3; 18:00-18:45; Th 10:30 - 11 After class T evening in 1202 and by appointment
e-mail: M: 20:00 - 21:00, W: 20:00 - 21:00
Class Locations and Class Times:
- ACCT 351 T 19:00 to 21:15 - JH 1202
- ACCT 352 T, Th JH 1202 (11-12:15 and 12:30 - 1:45)
- Department of Accounting Office: Juniper Hall JH3123
- Department Telephone Number: (818) 677-2461