{财务管理财务会计}西方财务会计课后答案第三章.docx

{财务管理财务会计}西方财务会计课后答案第三章  CHAPTER3 AdjustingtheAccounts ASSIGNMENTCLASSIFICATIONTABLE Brief  A  B StudyObjectives Questions Exercises Exercises Problems Problems *1.  Explainthetimeperiod assumption.  1,2 *2.  Explaintheaccrualbasis  3,4,5  1,6 ofaccounting. *3.  Explainwhyadjusting  1,6,7  1 entriesareneeded. *4.  Identifythemajortypes  8,9,10,18  2,8  2,7 ofadjustingentries. *5.  Prepareadjustingentries forprepayments.  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.  Prepareadjustingentries foraccruals.  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.  Describethenatureand  21  9,10  3,4,5,6,  1A,2A,  1B,2B, purposeofanadjusted trialbalance. 7,8,9,10 3A, 5A,6A 3B, 5B *8.  Prepareadjustingentries  22  11  12  6A forthealternative treatmentof prepayments. *Note:AllasteriskedQuestions,Exercises,andProblemsrelatetomaterialcontainedinthe appendix*tothechapter. 3-1 ASSIGNMENTCHARACTERISTICSTABLE Problem  Difficulty  Time Number 1A Description Prepareadjustingentries,posttoledgeraccounts,and Level Simple Allotted (min.) 40?50 prepareanadjustedtrialbalance. 2A  Prepareadjustingentries,post,andprepareanadjusted  Simple  50?60 trialbalanceandfinancialstatements. 3A 4A 5A  Prepareadjustingentriesandfinancialstatements. Prepareadjustingentries. Journalizetransactionsandfollowthroughaccounting  Moderate Moderate Moderate  40?50 30?40 60?70 cycletopreparationoffinancialstatements. *6A*  Prepareadjustingentries,anadjustedtrialbalance,and  Moderate  40?50 financialstatementsusingappendix. 1B  Prepareadjustingentries,posttoledgeraccounts,and  Simple  40?50 prepareanadjustedtrialbalance. 2B  Prepareadjustingentries,post,andprepareanadjusted  Simple  50?60 trialbalanceandfinancialstatements. 3B 4B 5B  Prepareadjustingentriesandfinancialstatements. Prepareadjustingentries. Journalizetransactionsandfollowthrougha