西方财务会计课后答案第七章.docx
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西方财务会计课后答案第七章.docx
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西方财务会计课后答案第七章
CHAPTER7
AccountingPrinciples
ASSIGNMENTCLASSIFICATIONTABLE
Brief
A
B
StudyObjectives
1.
Explainthemeaningof
Questions
1,2
Exercises
1,2
Exercises
Problems
Problems
generallyaccepted
accountingprinciplesand
identifythekeyitemsof
theconceptual
framework.
2.
Describethebasic
3
3
objectivesoffinancial
reporting.
3.
Discussthequalitative
3,4,5
4,5,6
characteristicsof
accountinginformation
andelementsoffinancial
statements.
4.
Identifythebasic
6
7
1,2,3
1A,2A,3A
1B,2B,3B
assumptionsusedby
accountants.
5.
Identifythebasicprinci-
7,8,9,10,
7
1,2,3,4
1A,2A,3A
1B,2B,3B
plesofaccounting.
12
6.
Identifythetwocon-
11
7,8
1,2,3
3A
3B
straintsinaccounting.
7.
Understandandanalyze
13,14,15,
9,10,11
5,6,7,8,
4A,5A
4B,5B
classifiedfinancial
statements.
16
9
8.
Explaintheaccounting
17,18
10
principlesusedininter-
nationaloperations.
7-1
ASSIGNMENTCHARACTERISTICSTABLE
Problem
Difficulty
Time
Number
1A
Description
Analyzetransactionstoidentifyaccountingprincipleor
Level
Moderate
Allotted(min.)
20−30
assumptionviolated,andpreparecorrectentries.
2A
Determinetheappropriatenessofjournalentriesin
Moderate
20−30
termsofgenerallyacceptedaccountingprinciplesor
assumptions.
3A
Identifyaccountingassumptions,principles,and
Moderate
20−30
constraints.
4A
Prepareaclassifiedbalancesheetandanalyzefinancial
Moderate
35−45
position.
5A
Prepareamultiple-stepincomestatementandanalyze
Moderate
35−45
profitability.
1B
Analyzetransactionstoidentifyaccountingprincipleor
Moderate
20−30
assumptionviolated,andpreparecorrectentries.
2B
Determinetheappropriatenessofjournalentriesin
Moderate
20−30
termsofgenerallyacceptedaccountingprinciplesor
assumptions.
3B
Identifyaccountingassumptions,principles,and
Moderate
20−30
constraints.
4B
Prepareaclassifiedbalancesheetandanalyze
Moderate
35−45
financialposition.
5B
Prepareamultiple-stepincomestatementandanalyze
Moderate
35−45
profitability.
7-2
BLOOM'STAXONOMYTABLE
7-3
CorrelationChartbetweenBloom’sTaxonomy,StudyObjectivesandEnd-of-ChapterExercisesandProblems
Knowledge
Q7-1
Q7-2
BE7-2
BE7-1
Comprehension
Application
Analysis
Synthesis
Evaluation
StudyObjective
1.
Explainthemeaningofgener-
allyacceptedaccounting
principlesandidentifythekey
itemsoftheconceptual
framework.
Q7-3
BE7-3
BE7-4
BE7-5
BE7-6
BE7-7
Q7-6
E7-1
E7-3
Q7-7
Q7-8
Q7-9
Q7-10
Q7-12
E7-1
E7-3
Q7-14
Q7-15
P7-3A
P7-3B
BE7-8
Q7-16
BE7-9
BE7-10
BE7-11
E7-5
E7-10
E7-6
E7-7
E7-8
E7-9
E7-1
E7-3
P7-3A
P7-3B
Q7-8
E7-4
E7-2
P7-1A
P7-2A
P7-1B
E7-2
Q7-13
E7-8
P7-4A
P7-5A
P7-4B
P7-5B
Q7-13
P7-4A
P7-5A
P7-4B
P7-3A
P7-3B
E7-2
P7-1A
P7-2A
P7-1B
P7-2B
P7-2B
Q7-3
Q7-4
Q7-5
2.
Describethebasicobjectives
offinancialreporting.
3.
Discussthequalitative
characteristicsofaccounting
informationandelementsof
financialstatements.
4.
Identifythebasicassumptions
usedbyaccountants.
BE7-7
5.
Identifythebasicprinciplesof
accounting.
Q7-11
BE7-7
Q7-18
Q7-17
6.
Identifythetwoconstraintsin
accounting.
7.
Understandandanalyze
classifiedfinancialstatements.
P7-5B
8.
Explaintheaccounting
principlesusedininternational
operations.
BroadeningYourPerspective
CommunicationGroupDecisionInterpreting
FinancialReporting
Financial
Case
Communication
Statements
Comp.Analysis
ResearchCase
AGlobalFocusGroupDecision
InterpretingFinancial
Case
Statements
CookieChronicle
ExploringtheWeb
EthicsCase
GroupDecisionCase
Comp.Analysis
ResearchCase
AGlobalFocus
CookieChronicle
ANSWERSTOQUESTIONS
1.
(a)
(b)
Generallyacceptedaccountingprinciples(GAAP)areasetofstandardsandrules,having
substantialauthoritativesupport,thatarerecognizedasageneralguideforfinancial
reporting.
ThebodiesthatprovideauthoritativesupportforGAAParetheFinancialAccountingStan-
dardsBoard(FASB)andtheSecuritiesandExchangeCommission(SEC).
2.
3.
4.
5.
6.
7.
8.
9.
TheFASB’sconceptualframeworkconsistsofthefollowing:
(1)ObjectivesofFinancialReporting.
(2)QualitativeCharacteristicsofAccountingInformation.
(3)ElementsofFinancialStatements.
(4)OperatingGuidelines(Assumptions,Principles,andConstraints).
(a)AccordingtotheFASBinitsdevelopmentoftheconceptualframework,the
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