西方财务会计课后答案(第三章).doc

CHAPTER 3 Adjusting the Accounts ASSIGNMENT CLASSIFICATION TABLE Brief A B Study Objectives Questions Exercises Exercises Problems Problems 1. Explain the time period assumption. 1, 2 2. Explain the accrual basis 3, 4, 5 1, 6 of accounting. 3. Explain why adjusting 1, 6, 7 1 entries are needed. 4. Identify the major types 8, 9, 10, 18 2, 8 2, 7 of adjusting entries. 5. Prepare adjusting entries for prepayments. 8, 9, 10, 11, 12, 13, 3, 4, 5, 6 2, 3, 4, 5, 6, 7, 8, 9, 1A, 2A, 3A, 1B, 2B, 3B, 18, 19, 20 11 4A, 5A, 6A 4B, 5B 6. Prepare adjusting entries for accruals. 8, 14, 15, 16, 17, 18, 7 2, 3, 4, 5, 6, 7, 8, 9, 1A, 2A, 3A, 1B, 2B, 3B, 19, 20 11 4A, 5A, 6A 4B, 5B 7. Describe the nature and 21 9, 10 3, 4, 5, 6, 1A, 2A, 1B, 2B, purpose of an adjusted trial balance. 7, 8, 9, 10 3A, 5A, 6A 3B, 5B *8. Prepare adjusting entries 22 11 12 6A for the alternative treatment of prepayments. *Note: All asterisked Questions, Exercises, and Problems relate to material contained in the appendixto the chapter. 3-1 ASSIGNMENT CHARACTERISTICS TABLE Problem Difficulty Time Number 1A Description Prepare adjusting entries, post to ledger accounts, and Level Simple Allotted (min.) 40?50 prepare an adjusted trial balance. 2A Prepare adjusting entries, post, and prepare an adjusted Simple 50?60 trial balance and financial statements. 3A 4A 5A Prepare adjusting entries and financial statements. Prepare adjusting entries. Journalize transactions and follow through accounting Moderate Moderate Moderate 40?50 30?40 60?70 cycle to preparation of financial statements. *6A Prepare adjusting entries, an adjusted trial balance, and Moderate 40?50 financial statements using appendix. 1B Prepare adjusting entries, post to ledger accounts, and Simple 40?50 prepare an adjusted trial balance. 2B Prepare adjusting entries, post, and prepare an adjusted Simple 50?60 trial balance and financial statements. 3B 4B 5B Prepare adjusting entries and financial statements. Prepare adjusting entries. Journalize tr