Intermediate Accounting - Test Bank, Manual Solution, Solution Manual [PDF]

Intermediate Accounting (eleventh edition) by Nikolai, Bazley, and Jones is used. ... Many solutions include additional

0 downloads 3 Views 78KB Size

Recommend Stories


Test Bank Solution Manual Intermediate Accounting
It always seems impossible until it is done. Nelson Mandela

Manual Solution Intermediate Accounting 1 Ifrs Edition
If you feel beautiful, then you are. Even if you don't, you still are. Terri Guillemets

Intermediate Accounting 7th Edition Spiceland Solution Manual
You're not going to master the rest of your life in one day. Just relax. Master the day. Than just keep

Solution Manual Intermediate Accounting 2nd Edition
Knock, And He'll open the door. Vanish, And He'll make you shine like the sun. Fall, And He'll raise

Wiley Solution Manual Accounting
Learning never exhausts the mind. Leonardo da Vinci

ACCOUNTING INFORMATION SYSTEMS ... - Test bank Solution [PDF]
ACCOUNTING INFORMATION SYSTEMS. CONTROLS AND PROCESSES. TURNER / WEICKGENANNT. CHAPTER 1: Introduction to AIS. TEST BANK – CHAPTER 1 – TRUE/FALSE: 1. A business process has a well-defined beginning and end. 2. Each business process has a direct e

Solution Manual To Intermediate Microeconomics Varian 7th
Ask yourself: What isn’t working well for you in your current life and career — what drains you, mak

Information Systems Accounting Romney 12 Solution Manual
Forget safety. Live where you fear to live. Destroy your reputation. Be notorious. Rumi

Manual Solution Horngren Cost Accounting 11
Life isn't about getting and having, it's about giving and being. Kevin Kruse

Managerial Accounting Garrison 10th Edition Solution Manual
Be grateful for whoever comes, because each has been sent as a guide from beyond. Rumi

Idea Transcript


INSTRUCTOR’S MANUAL

Intermediate Accounting Eleventh Edition

Loren A. Nikolai Ernst & Young Professor School of Accountancy University of Missouri--Columbia

John D. Bazley John J. Gilbert Professor School of Accountancy University of Denver

Jefferson P. Jones PricewaterhouseCoopers Associate Professor School of Accountancy Auburn University

ii

PREFACE This Instructor's Manual is designed to aid in the preparation for teaching courses in which Intermediate Accounting (eleventh edition) by Nikolai, Bazley, and Jones is used. Each of the 23 chapters (and the Time Value of Money Module) in this manual corresponds to the textbook chapter and consists of a list of objectives, synopsis, lecture outline, instructional notes, and a content analysis of the chapter exercises and problems. Each of these is briefly summarized below. Objectives. Each chapter begins with a list of the concepts and procedures that students should understand and be able to complete upon careful study of the chapter. This list provides an overview of the learning goals for each chapter. Synopsis. A summary of the key points regarding each major topic of the chapter is included in the synopsis. This provides the instructor with a "refresher" of the chapter content and reduces the time needed to develop the lecture outline. Lecture Outline. A complete outline of all the major topics and sub-topics is presented for each chapter. This outline enables the instructor to quickly identify each of the important points which should be discussed in the chapter lecture. Extra space is included in this outline so that instructors may add their own notes where desired. Instructional Notes. Included in this section are helpful lecture notes. These notes may identify ways to explain difficult aspects of certain topics, suggest alternative methods of chapter coverage, or provide ideas for expanding the textual discussion. They include suggested IFRS coverage. These have been developed based upon the advice of students and the collective teaching experience of the authors. Content Analysis of Exercises and Problems. In this section, the topic content and estimated solution time is provided for each exercise and problem. The content analysis also identifies whether each exercise or problem is easy, moderately difficult, or challenging. AICPA and CMA adapted homework is so noted. This enables the instructor to minimize the time devoted to developing assignment materials. It also is useful for identifying the exercises or problems which can be used for classroom illustrations and examples. Check Figures. Check figures are included at the end of this manual for the end-of-chapter exercises and problems in the textbook. Answers to “Ethical Dilemma.” The suggested answers to the Ethical Dilemmas for all the chapters are included in Appendix A at the end of this manual. Compound Interest Tables. These tables, reprinted from the Time Value of Money Module of the textbook, are included in Appendix B at the end of this manual. This Instructor's Manual should be used in conjunction with the Solutions Manual for the text. Included in the solutions manual are a list of suggested assignments, a list of potential group assignments, content analyses similar to those included here, and complete solutions to all questions, cases, multiple-choice items, review exercises, exercises, problems, cases, and research simulations. Many solutions include additional "notes to the instructor" concerning difficult areas within the solution. For your convenience, the solutions manual is divided into two volumes; Volume 1 covers Chapters 1-12 (and the Time Value of Money Module) and Volume 2 covers Chapters 13-23.

iii

THIS SET OF SUPPLEMENTARY AIDS HAS BEEN COORDINATED AND DEVELOPED BY THE AUTHORS THEMSELVES. It is designed to provide instructors of intermediate accounting with the most useful package of teaching materials available. Should an instructor have suggestions for improvements or have additional helpful teaching hints, please write directly to one of us or contact us via email through the "email us" link at our Internet site (www.cengage.com/accounting/nikolai). We welcome your input. Loren A. Nikolai John D. Bazley Jefferson P. Jones

iv

CONTENTS

Preface iii CHAPTER 1

THE ENVIRONMENT OF FINANCIAL REPORTING 1-1

Chapter Objectives 1-1 Synopsis 1-2 Lecture Outline 1-8 Instructional Notes 1-13 Content Analysis 1-14 CHAPTER 2

FINANCIAL REPORTING: ITS CONCEPTUAL FRAMEWORK

2-1

Chapter Objectives 2-1 Synopsis 2-2 Lecture Outline 2-8 Instructional Notes 2-14 Content Analysis 2-15 CHAPTER 3

REVIEW OF A COMPANY’S ACCOUNTING SYSTEM

3-1

Chapter Objectives 3-1 Synopsis 3-2 Lecture Outline 3-9 Instructional Notes 3-16 Content Analysis 3-18 CHAPTER 4

THE BALANCE SHEET AND THE STATEMENT OF CHANGES IN STOCKHOLDERS' EQUITY 4-1

Chapter Objectives 4-1 Synopsis 4-2 Lecture Outline 4-8 Instructional Notes 4-20 Content Analysis 4-22 CHAPTER 5

THE INCOME STATEMENT AND THE STATEMENT OF CASH FLOWS 5-1

Chapter Objectives 5-1 Synopsis 5-2 Lecture Outline 5-10 Instructional Notes 5-21 Content Analysis 5-23

v

CHAPTER 6

ADDITIONAL ASPECTS OF FINANCIAL REPORTING AND FINANCIAL ANALYSIS 6-1

Chapter Objectives 6-1 Synopsis 6-2 Lecture Outline 6-10 Instructional Notes 6-22 Content Analysis 6-24

MODULE: TIME VALUE OF MONEY TVM-1 Module Objectives TVM-1 Synopsis TVM -2 Lecture Outline TVM -10 Instructional Notes TVM -16 Content Analysis TVM -18 CHAPTER 7

CASH AND RECEIVABLES 7-1

Chapter Objectives 7-1 Synopsis 7-2 Lecture Outline 7-9 Instructional Notes 7-18 Content Analysis 7-20 CHAPTER 8

INVENTORIES: COST MEASUREMENT AND FLOW ASSUMPTIONS 8-1

Chapter Objectives 8-1 Synopsis 8-2 Lecture Outline 8-8 Instructional Notes 8-15 Content Analysis 8-17 CHAPTER 9

INVENTORIES: SPECIAL VALUATION ISSUES 9-1

Chapter Objectives 9-1 Synopsis 9-2 Lecture Outline 9-9 Instructional Notes 9-15 Content Analysis 9-16 CHAPTER 10

PROPERTY, PLANT, AND EQUIPMENT: ACQUISITION AND DISPOSAL 10-1

Chapter Objectives 10-1 Synopsis 10-2 Lecture Outline 10-6 Instructional Notes 10-13 Content Analysis 10-14

vi

CHAPTER 11

DEPRECIATION AND DEPLETION 11-1

Chapter Objectives 11-1 Synopsis 11-2 Lecture Outline 11-8 Instructional Notes 11-16 Content Analysis 11-18 CHAPTER 12

INTANGIBLES 12-1

Chapter Objectives 12-1 Synopsis 12-2 Lecture Outline 12-7 Instructional Notes 12-15 Content Analysis 12-16 CHAPTER 13

CURRENT LIABILITIES AND CONTINGENCIES 13-1

Chapter Objectives 13-1 Synopsis 13-2 Lecture Outline 13-10 Instructional Notes 13-22 Content Analysis 13-24 CHAPTER 14

LONG-TERM LIABILITIES AND RECEIVABLES 14-1

Chapter Objectives 14-1 Synopsis 14-2 Lecture Outline 14-14 Instructional Notes 14-26 Content Analysis 14-28 CHAPTER 15

INVESTMENTS 15-1

Chapter Objectives 15-1 Synopsis 15-2 Lecture Outline 15-11 Instructional Notes 15-22 Content Analysis 15-24 CHAPTER 16

CONTRIBUTED CAPITAL 16-1

Chapter Objectives 16-1 Synopsis 16-2 Lecture Outline 16-12 Instructional Notes 16-27 Content Analysis 16-29

vii

CHAPTER 17

EARNINGS PER SHARE AND RETAINED EARNINGS

17-1

Chapter Objectives 17-1 Synopsis 17-2 Lecture Outline 17-9 Instructional Notes 17-19 Content Analysis 17-21 CHAPTER 18

INCOME RECOGNITION AND MEASUREMENT OF NET ASSETS 18-1

Chapter Objectives 18-1 Synopsis 18-2 Lecture Outline 18-10 Instructional Notes 18-17 Content Analysis 18-18 CHAPTER 19

ACCOUNTING FOR INCOME TAXES 19-1

Chapter Objectives 19-1 Synopsis 19-2 Lecture Outline 19-11 Instructional Notes 19-18 Content Analysis 19-20 CHAPTER 20

ACCOUNTING FOR POSTEMPLOYMENT BENEFITS 20-1

Chapter Objectives 20-1 Synopsis 20-2 Lecture Outline 20-12 Instructional Notes 20-20 Content Analysis 20-22 CHAPTER 21

ACCOUNTING FOR LEASES 21-1

Chapter Objectives 21-1 Synopsis 21-2 Lecture Outline 21-10 Instructional Notes 21-21 Content Analysis 21-23 CHAPTER 22

THE STATEMENT OF CASH FLOWS 22-1

Chapter Objectives 22-1 Synopsis 22-2 Lecture Outline 22-9 Instructional Notes 22-17 Content Analysis 22-19

viii

CHAPTER 23 ACCOUNTING FOR CHANGES AND ERRORS 23-1 Chapter Objectives 23-1 Synopsis 23-2 Lecture Outline 23-8 Instructional Notes 23-17 Content Analysis 23-19 LIST OF CHECK FIGURES CF-1 Check Figures for Exercises CF-1 Check Figures for Problems CF-5 APPENDIX A: ANSWERS TO “ETHICAL DILEMMAS” E-1 APPENDIX B: COMPOUND INTEREST TABLES M-1

ix

Smile Life

When life gives you a hundred reasons to cry, show life that you have a thousand reasons to smile

Get in touch

© Copyright 2015 - 2024 PDFFOX.COM - All rights reserved.