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Several Items Related to Accounting Changes Appear Below

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Several items related to accounting changes appear below.
Several items related to accounting changes appear below.    Required: Indicate the appropriate method of accounting for each case by placing an  X  in the appropriate column.Part (a)has been completed as an example. Required:
Indicate the appropriate method of accounting for each case by placing an "X" in the appropriate column.Part (a)has been completed as an example.

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Definitions:

Prospectus

A formal document that companies and investment funds issue to potential investors, detailing important facts about the investment offering.

CFO

The Chief Financial Officer, a senior executive responsible for managing the financial actions of a company.

Bonds

Fixed-income investments representing a loan made by an investor to a borrower, typically corporate or governmental.

Security

A financial instrument representing an ownership position in a publicly-traded corporation (stock), a creditor relationship with a government or a corporation (bond), or rights to ownership as represented by an option.

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