Category Archives: ACC 423

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 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 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 DQ 2

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Why do companies make investments in other companies? What are the differences between debt and equity investments? What is the experience of either your organization or an organization that you are familiar with when it comes to debt and/or equity investments? What would influence a company to choose equity or debt as an investment?

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ACC 423 Week 2 DQ 1

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What are the differences between traditional and derivative instruments? Why do companies use derivative instruments? Explain whether or not derivatives are a good investment.  What experience do you have with either traditional or derivative instruments in your organization or an organization that you are familiar with?

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