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Intermediate Accountingch answer ch03.doc

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IntermediateAccountingchanswerch03IntermediateAccountingchanswerch03

CHAPTER 3 The Accounting Information System ASSIGNMENT CLASSIFICATION TABLE (BY TOPIC) Topics Questions Brief Exercises Exercises Problems 1. Transaction identification. 1, 2, 3, 5, 6, 7, 8 1, 2 1, 2, 3, 4, 17 1 2. Nominal accounts. 4, 7 3. Trial balance. 6, 10 2, 3, 4 1, 2, 7, 8 4. Adjusting entries. 8, 11, 13, 14 3, 4, 5, 6, 7, 8, 9, 10 5, 6, 7, 8, 9, 10, 20 1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 12 5. Financial statements. 11, 12, 15, 22, 23 1, 2, 4, 6 6. Closing. 12 11 13, 14, 16 1, 4, 9, 10, 12 7. Inventory and cost of goods sold. 9 14, 15 8. Comprehensive accounting cycle. 1, 2, 6, 12 *9. Cash vs. Accrual Basis. 15, 16, 17 12 18, 19 11 *10. Reversing entries. 18 13 20 *11. Worksheet. 19 21, 22, 23 12 *These topics are dealt with in an Appendix to the Chapter. ASSIGNMENT CLASSIFICATION TABLE (BY LEARNING OBJECTIVE) Learning Objectives Brief Exercises Exercises Problems 1. Understand basic accounting terminology. 2. Explain double-entry rules. 3. Identify steps in accounting cycle. 4. Record transactions in journals, post to ledger accounts, and prepare a trial balance. 1, 2, 3, 4, 5, 6, 7 1, 2, 3, 4, 17 1, 4, 9, 10 5. Explain the reasons for preparing adjusting entries. 3, 4, 5, 6, 7, 8, 9, 10 5, 6, 7, 8, 9, 10, 20 2, 3, 4, 5, 6, 7, 8, 9, 10, 12 6. Prepare financial statements from the adjusted trail balance. 11, 12, 15 1, 2, 4, 6, 7, 8, 9, 10, 12 7. Prepare closing entries. 11 13, 14, 16 1, 4, 9, 10, 12 ??*8. Differentiate the cash basis of accounting from the accrual basis of accounting. 12 18, 19 11 ??*9. Identify adjusting entries that may be reversed. 13 20 *10. Prepare a 10-column worksheet. 21, 22, 23 12 *These topics are dealt with in an Appendix to the Chapter. ASSIGNMENT CHARACTERISTICS TABLE Item Description Level of Difficulty Time (minutes) E3-1 Transaction analysis–service company. Simple 15–20 E3-2 Corrected trial balance. Simple 10