ACCT 312 Entire Course (Updated) Click on the link below to get Entire Course https://devryfinalexams.com/product/acct-312-entire-course-updated/ Product Description 1. (TCO 1) A deferred tax asset represents a (Points : 6) future income tax benefit. future cash collection. future tax refund. future amount of money to be paid out. Question 2.2. (TCO 2) Which of the following is not a requirement for a qualified pension plan? (Points : 6) It cannot discriminate in favor of highly paid employees. It must be funded in advance of retirement. It must cover at least 80% of the employees. Benefits must vest after a specified period of service, commonly 5 years. Question 3.3. (TCO 3) Which of the following is not included among the assumptions needed to estimate postretirement healthcare benefits? (Points : 6) Employee turnover Expected retirement age of plan participants Life expectancy of plan participants Return on plan assets Question 4.4. (TCO 4) A small stock dividend is defined as one that is (Points : 6) less than or equal to 10%. less than 25%. less than or equal to 40%. less than 40%. Question 5.5. (TCO 5) The calculation of diluted earnings per share assumes that stock options were exercised and that the proceeds were used to (Points : 6) buy common stock as an investment. buy treasury stock. retire preferred stock. increase net income. ACCT 312 Entire Course (Updated) Click on the link below to get Entire Course https://devryfinalexams.com/product/acct-312-entire-course-updated/