Cash and Receivables
concession CLASSIFICATION TABLE (BY TOPIC)
Topics 1. 2. write up for cash. Accounting for accounts receivable, bad debts, other allowances. Accounting for notes receivable. Assignment and factoring of accounts receivable. analysis of receivables. Petty cash and bank reconciliations. Loan impairments Questions 1, 2, 3, 4, 22 5, 6, 7, 8, 9, 10, 11, 12, 13, 14, 15, 16, 20 14, 15 17, 18, 19 Brief Exercises 1 2, 3, 4, 5 Exercises 1, 2 3, 4, 5, 6, 7, 8, 9, 10, 11, 12, 14 18, 19 12, 13, 14, 15, 16, 17, 21 20, 21 22, 23, 24, 25 26, 27 Problems 1 2, 3, 4, 5, 6 1, 2, 3, 4, 5, 10, 11 Concepts for Analysis
3. 4.
6, 7 8, 9, 10, 11, 12 13 14, 15, 16 17
8, 9, 10 7, 11
6, 7, 8, 9 4, 6, 8
5. *6. *7.
21 23 24, 25
1 12, 13, 14 15
*This material is covered in an Appendix to the chapter.
right of first publication © 2011 John Wiley & Sons, Inc.
Kieso, Intermediate Accounting, 14/e, Solutions Manual
(For Instructor Use Only)
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ASSIGNMENT CLASSIFICATION TABLE (BY LEARNING OBJECTIVE)
Learning Objectives 1. 2. 3. 4. 5. 6. 7. 8. 9. *10. *11. Identify items considered cash. bode how to report cash and related items. Define receivables and identify the contrary types of receivables.
excuse method of bill issues related to erudition of accounts receivable. Explain accounting issues related to valuation of accounts receivable. Explain accounting issues related to recognition and valuation of notes receivable. Explain the fair value option. Explain accounting issues related to disposition of accounts and notes receivable. Describe how to report and analyze receivables. Explain common techniques employed to control cash. Describe the accounting for a loan impairment. 8, 9, 10, 11, 12 13 14, 15, 16 17 2, 3 4, 5 6, 7 3, 4 3, 4, 5, 6, 12 7, 8, 9, 10, 11, 12, 14 18, 19 19 12, 13, 14, 15, 16, 17, 21 20 22, 23, 24, 25 26, 27 7, 11 11 12, 13, 14 15 Brief Exercises 1 Exercises 1, 2 1 6 6 2, 3, 4, 5, 6 8, 9, 10 Problems
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