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1、CHAPTER7CashandReceivablesASSIGNMENTCLASSIFICATIONTABLE(BYTOPIC)BriefConceptsTopicsQuestionsExercisesExercisesProblemsforAnalysis1.Accountingforcash.1,2,3,4,21,11,2122,23,242.Accountingforaccounts5,6,7,8,9,2,3,4,53,4,5,6,2,3,4,1,2,3,4,receivable,baddebts,10,11,12,7,8,9,10,5,65,10,11
2、otherallowances.13,14,15,11,12,1416,20,22,23,243.Accountingfornotes14,15,256,718,198,9,106,7,8,9receivable.4.Assignmentand17,18,198,9,10,12,13,14,7,114,6,8factoringofaccounts11,1215,16,17,receivable.215.Analysisofreceivables.211320,211*6.Pettycashandbank2614,15,1622,23,12,13,14recon
3、ciliations.24,25*7.Loanimpairments27,281726,2715*ThismaterialiscoveredinanAppendixtothechapter.Copyright?2010JohnWiley&Sons,Inc.Kieso,IntermediateAccounting,13/e,SolutionsManual(ForInstructorUseOnly)7-1ASSIGNMENTCLASSIFICATIONTABLE(BYLEARNINGOBJECTIVE)BriefLearningObjectivesExercise
4、sExercisesProblems1.Identifyitemsconsideredcash.11,22.Indicatehowtoreportcashandrelateditems.13.Definereceivablesandidentifythedifferent3,46typesofreceivables.4.Explainaccountingissuesrelatedto2,33,4,5,6,126recognitionofaccountsreceivable.5.Explainaccountingissuesrelatedtovaluation4
5、,57,8,9,10,2,3,4,5,6ofaccountsreceivable.11,12,146.Explainaccountingissuesrelatedto6,718,198,9,10recognitionofnotesreceivable.7.Explainaccountingissuesrelatedtovaluation18,1910ofnotesreceivable.8.Explainaccountingissuesrelatedto8,9,10,12,13,14,15,7,11dispositionofaccountsandnotesrec
6、eivable.11,1216,17,219.Describehowtoreportandanalyze132011receivables.*10.Explaincommontechniquesemployed14,15,1622,23,24,2512,13,14tocontrolcash.*11.Describetheaccountingforaloanimpairment.1726,27157-2Copyright?2010JohnWiley&Sons,Inc.Kieso,IntermediateAccounting,13/e,SolutionsManua
7、l(ForInstructorUseOnly)ASSIGNMENTCHARACTERISTICSTABLELevelofTimeItemDescriptionDifficulty(minutes)E7-1Determiningcashbalance.Moderate10–15E7-2Determinecashbalance.Moderate10–15E7-3Financialstatementpresentationofreceivables.Simple10–15E7-4Determineendingaccountsreceivable.Simple10–1
8、5E7-5Recordsalesgro