Key items list - Provide a list of 3 items that you think are important for each chapter. This relates to concepts, vocabulary, account names, etc. Identify 5 temporary difference & 3 permanent differences. Compare Stock Splits, Reverse Stock Splits & Stock Splits in the form of Stock Dividends. Chapter specific items Chapter 16 - Steps to calculate the DTA/DTL and Income Tax journal entries Chapter 18 - Example comparing retirement of shares with repurchase of treasury stock.