To calculate the five-period moving average for a time series, we average the value in that time period, the values in the two preceding time periods, and the values in the two following time periods
Indicate whether the statement is true or false
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When a company makes a change in accounting estimate, the company must disclose in the notes the effect of the change in its income from continuing operations
Indicate whether the statement is true or false
At December 31 . 2013 . Nightstyle Inc had 190,000 shares of common stock outstanding. On October 1 . 2014, an additional 70,000 shares of common stock were issued for cash. Nightstyle also had 2,000,000 of 8 percent convertible bonds outstanding at December 31 . 2014, which are convertible into 55,000 shares of common stock. The bonds are dilutive in the 2014 earnings per share computation. No
bonds were issued or converted into common stock during 2014 . What is the number of shares that should be used in computing diluted earnings per share for the year ended December 31 . 2014? a. 160,000 b. 175,000 c. 205,000 d. 262,500
In a statement of cash flows, proceeds from the issuance of common stock should be classified as cash inflows for
a. operating activities. b. financing activities. c. investing activities. d. lending activities. e. exchange transactions.
__________are typically categorized by a sudden and unpredictable spike in sales followed by a rather abrupt decline
Fill in the blanks with correct word.