ch09 intermediate accounting nikolai 课后习题解答.docVIP

CHAPTER 9 PROPERTY, PLANT, AND EQUIPMENT: ACQUISITION AND DISPOSAL CONTENT ANALYSIS OF EXERCISES AND PROBLEMS Number Content Time Range (minutes) E9-1 Determination of Cost. Analysis of numerous items to determine whether or not to include in property, plant, and equipment. 5-10 E9-2 Property, Plant, and Equipment. Analysis of various items for potential balance sheet inclusion. 5-10 E9-3 Acquisition Costs. Compute total acquisition costs of machine and prepare journal entry to record. 5-10 E9-4 Acquisition Cost. Journal entry to record acquisition. Analysis of entry if price not available. 5-15 E9-5 (AICPA adapted). Acquisition Cost. Determination of cost and journal entry to record acquisition. 5-15 E9-6 (AICPA adapted). Acquisition of Land and Building. Computation of land and new building cost. 10-15 E9-7 Lump Sum Purchase. Cost assigned to land, buildings, and equipment. 10-15 E9-8 Exchange of Assets. No boot, similar productive assets. Journal entries. 10-15 E9-9 Exchange of Assets. Boot, similar productive assets, loss. Journal entries. 10-15 E9-10 Exchange of Assets. Boot, similar productive assets, gain. Journal entries. 10-15 E9-11 Exchange of Assets. No boot, dissimilar productive assets. Journal entries. 10-15 E9-12 Exchange of Assets. Boot, dissimilar productive assets. Journal entries. 10-15 E9-13 (AICPA adapted). Exchange of Assets. No boot, similar productive assets. Determination of amount to be shown in the accounting records. 5-10  Number Content Time Range (minutes) E9-14 Self-Construction. Determination of amount to be capitalized. Evaluation under differing outside contractors bids. 10-15 E9-15 Donation. Journal entry to record acquisition. Financial statement disclosure. Time differences for passage of title. 10-20 E9-16 Interest During Construction. Compilation of amount to be capitalized. Financial statement disclosure. 5-15