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Solution Manual for Accounting Principles Volume 1 & Volume 2, 9th Canadian Edition Jerry J. Weygandt, Verified Chapters 1 - 20, Complete Newest Version Solution Manual for Accounting Principles Volume 1 & Volume 2, 9th Canadian Edition Jerry J. Weygandt, Verified Chapters 1 - 20, Complete Newest V...

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Accounting Principles, 9th Canadian Edition

SOLUTION MANUAL
Accounting Principles, 9th Canadian Edition Volume 1
&2

By Jerry Weygandt, Donald Kieso,




Accounting Principles, 9th Canadian Edition

,Accounting Principles, 9th Canadian Edition

TABLE OF CONTENTS

Volume 1
1. Accounting in Action
2. The Recording Process
3. Adjusting the Accounts
4. Completion of the Accounting Cycle
5. Accounting for Merchandising Operations
6. Inventory Costing
7. Internal Control and Cash
8. Accounting for Receivables
9. Long-Lived Assets
10. Current Liabilities and Payroll


Volume 2
9. Long-Lived Assets
10. Current Liabilities and Payroll
11. Financial Reporting Concepts
12. Accounting for Partnerships
13. Introduction to Corporations
14. Corporations: Additional Topics and IFRS
15. Non-Current Liabilities
16. Investments
17. The Cash Flow Statement
18. Financial Statement Analysis




Accounting Principles, 9th Canadian Edition

,Accounting Principles, 9th Canadian Edition

CHAPTER 1

Accounting in Action


Learning Objectives
1. Identify the use and users of accounting and the objective of
financial reporting.
2. Compare the different forms of business organization.
3. Explain the building blocks of accounting: ethics and the
concepts included in the conceptual framework.
4. Describe the components of the financial statements and
explain the accounting equation.
5. Analyze the effects of business transactions on the
accounting equation.
6. Prepare financial statements.




Accounting Principles, 9th Canadian Edition

,Accounting Principles, 9th Canadian Edition

Summary of Questions by Learning Objectives and Bloom‘s Taxonomy

Item LO BT Item LOBT Item LO BT Item LO BT Item LO BT
Questions
1. 1 C 5. 3 C 9. 3 C 13. 4 K 17. 5 C
2. 1 C 6. 3 K 10. 3 C 14. 4 K 18. 5 AP
3. 1 C 7. 3 K 11. 3 C 15. 4 C 19. 6 K
4. 2 K 8. 3 C 12. 4 K 16. 4 K 20. 6 C
Brief Exercises
1. 1 K 5. 3 C 9. 4 AP 13. 5 AP 17. 6 AP
2. 2 C 6. 3 C 10. 4 AP 14. 4,5 AP 18. 6 AP
3. 3 AN 7. 4 C 11. 4 K 15. 4,6 AP
4. 3 C 8. 4 AP 12. 5 AP 16. 6 AP
Exercises
1. 1 C 5. 1,3,5 K 9. 3,5,6 C 13. 4,5 AP 17. 6 AP
2. 1 C 6. 4 AP 10. 5 C 14. 6 AP
3. 2 C 7. 4 AP 11. 5 C 15. 6 AP
4. 3 C 8. 5 C 12. 4,5 AP 16. 6 AP
Problems
1. 1 S 4. 4 AP 7. 3,4,5,6 AP 10. 6 AN
2. 2,3 AP 5. 3,5 C 8. 4,5,6 AP 11. 3,4,5,6 AP
3. 4 AP 6. 4,6 AP 9. 6 AP




Accounting Principles, 9th Canadian Edition

,Accounting Principles, 9th Canadian Edition

Legend: The following abbreviations will appear throughout thesolutions
manual file.

LO Learning objective
Bloom's
BT Taxonomy
K Knowledge
C Comprehension
AP Application
AN Analysis
S Synthesis
E Evaluation
Difficulty: Level of difficulty
S Simple
M Moderate
C Complex
Time: Estimated time to complete in minutes
AACSB Association to Advance Collegiate Schools of Business
Communication Communication
Ethics Ethics
Analytic Analytic
Tech. Technology
Diversity Diversity
Reflec. Thinking Reflective Thinking
CPA CM CPA Canada Competency Map
Ethics Professional and Ethical Behaviour
PS and DM Problem-Solving and Decision-Making
Comm. Communication
Self-Mgt. Self-Management
Team & Lead Teamwork and Leadership
Reporting Financial Reporting
Stat. & Gov. Strategy and Governance
Mgt. Accounting Management Accounting
Audit Audit and Assurance
Finance Finance
Tax Taxation


Accounting Principles, 9th Canadian Edition

,Accounting Principles, 9th Canadian Edition

ASSIGNMENT CLASSIFICATION TABLE

Brief Problems Problems
Learning Objectives Questions Exercises Exercises Set A Set B

1. Identify the use and 1, 2, 3 1 1, 2, 5 1 1
users of accounting
and the objective of
financial reporting.

2. Compare the different 4 2 3, 2 2
forms of business
organization.

3. Explain the building 5, 6, 7, 8, 3, 4, 5, 6 3, 4, 5, 9, 2, 5, 7, 2, 5, 7, 11
blocks of accounting: 9, 10, 11 10 11
ethics and the concepts
included in the
conceptual
framework.
4. Describe the 12, 13, 14. 7, 8, 9, 6, 7, 13 3, 4, 6, 7, 3, 4, 6, 7,
components of the 15, 16 10, 11, 15 8, 11 8, 11
financial statements
and explain the
accounting equation.
5. Analyze the effects of 17, 18 12, 13, 14 5, 8, 9, 5, 7, 8, 6, 7, 8, 9,
business transactionson 10, 11, 11 10, 11
the accounting 12, 13
equation.

6. Prepare financial 19, 20 14, 15, 16 9, 14, 15, 6, 7, 8, 9, 2, 5, 7, 11
statements. 17, 18 16, 17 10, 11




Accounting Principles, 9th Canadian Edition

,Accounting Principles, 9th Canadian Edition

ASSIGNMENT CHARACTERISTICS TABLE
Problem Difficulty Time
Number Description Level Allotted (min.)

1A Identify users and uses of accounting information. Simple 15-20

2A Determine forms of business organization and Simple 15-20
types of accounting standards.
3A Determine missing items. Complex 20-25

4A Classify accounts and prepare accounting Simple 20-30
equation.
5A Assess accounting treatment. Moderate 20-25
6A Analyze transactions and calculate owner’s equity. Simple 35-45
7A Analyze transactions and prepare balance sheet. Simple 40-50

8A Analyze transactions and prepare financial Moderate 40-50
statements.
9A Prepare financial statements. Simple 35-45

10A Determine missing amounts, and comment. Moderate 35-45
11A Discuss errors and prepare corrected balancesheet. Moderate 45-55


1B Identify users and uses of accounting information. Simple 15-20

2B Determine forms of business organization and Simple 15-20
types of accounting standards.
3B Determine missing items. Complex 20-25

4B Classify accounts and prepare accounting Simple 20-30
equation.
5B Assess accounting treatment. Moderate 20-25

6B Analyze transactions and calculate owner’s equity. Simple 35-45

7B Analyze transactions and prepare balance sheet. Simple 40-50

8B Analyze transactions and prepare financial Moderate 40-50
statements.
9B Prepare financial statements. Simple 35-45
10B Determine missing amounts, and comment. Moderate 35-45

11B Discuss errors and prepare corrected balancesheet. Moderate 45-55




Accounting Principles, 9th Canadian Edition

,Accounting Principles, 9th Canadian Edition

BLOOM‘S TAXONOMY TABLE

Correlation Chart between Bloom’s Taxonomy, Learning Objectives and End-of-Chapter
Material

Evaluat
Learning Objective Knowledge Comprehension Application Analysis Synthesis ion
1. Identify the use and Q1.3 Q1.1 P1.1A
users of accounting BE1.1 Q1.2 P1.1B
and the objective of E1.5 E1.1
financial reporting. E1.2

2. Compare the Q1.4 P1.2A P1.2B
different forms of BE1.2 P1.11B
business BE1.4
organization. BE1.10
E1.3
E1.7

3. Explain the building Q1.6 Q1.5 P1.2A BE1.3
blocks of accounting: Q1.7 Q1.8 P1.2B
ethics and the concepts E1.5 Q1.9 P1.3A
included in the Q1.10 P1.3B
conceptual framework. Q1.11 P1.7A
BE1.4 P1.7B
BE1.5 P1.11A
BE1.6 P1.11B
E1.3
E1.4
E1.9
E1.10
P1.5A
P1.5B

4. Describe the Q1.12 BE1.7 BE1.8
components of the Q1.13 BE1.9
financial statements Q1.14 BE1.10
and explain the Q1.16 BE1.14
accounting equation. BE1.11 BE1.15
E1.6
E1.7
E1.13
P1.4A
P1.4B
P1.6A
P1.6B
P1.7A
P1.7B
P1.8A
P1.8B
P1.11A
P1.11B




Accounting Principles, 9th Canadian Edition

,Accounting Principles, 9th Canadian Edition

BLOOM‘S TAXONOMY TABLE (Continued)

Evaluat
Learning Objective Knowledge Comprehension Application Analysis Synthesis ion
5. Analyze the effects Q1.19 Q1.17 Q1.18
of business E1.5 Q1.20 BE1.12
transactions on the E1.8 BE1.13
accounting equation. E1.9 BE1.14
E1.10 E1.12
E1.11 E1.13
P1.5A P1.7A
P1.5B P1.7B
P1.8A
P1.8B
P1.11A
P1.11B
6. Prepare financial Q1.19 BE1.15 P1.10A
statements. Q1.20 BE1.16 P1.10B
E1.9 BE1.17
BE1.18
E1.14
E1.15
E1.16
E1.17
P1.6A
P1.6B
P1.7A
P1.7B
P1.8A
P1.8B
P1.9A
P1.9B
P1.11A
P1.11B
Broadening Your BYP1.1 Santé Saga BYP1.3 BYP1.4 BYP1.2
Perspective BYP1. 6 BYP1.5




Accounting Principles, 9th Canadian Edition

, Accounting Principles, 9th Canadian Edition

ANSWERS TO QUESTIONS


1. Yes. Accounting is the financial information system that provides useful financial
information to every person who owns and uses economic resources or otherwise
engages in economic activity.

LO 1 BT: C Difficulty: S Time: 5 min. AACSB: None CPA: cpa-t001 CM: Reporting

2. Internal users are those who plan, organize, and run businesses and include
managers, supervisors, directors, and company officers. External users work for
other organizations but have reasons to be interested in the company’s financial
position and performance, and include current or potential investors (owners), and
creditors.

Internal users may want answers to several types of questions. For example, the
finance department wants to know if there is enough cash to pay the bills. The
marketing department wants to know what price the business should use in selling
its products to maximize profits. The human resources department wants to know
how many people the business can afford to hire. The production department
wants to know which product lines make the business the most profit.

External users may want answers to several types of questions. For example,
investors want to know if the company is earning enough to give them a return on
their investment. Creditors want to know if the companyis able to pay its debts as
they come due. Labour unions want to know whether the owners can afford to pay
increased wages and benefits. Customers are interested in whether a company will
continue to honour its product warranties and support its product lines. Taxing
authorities want to know whether the company respects the tax laws. Regulatory
agencies want to know whether the company is respecting established rules.

LO 1 BT: C Difficulty: M Time: 15 min. AACSB: None CPA: cpa-t001 CM: Reporting

3. The main objective of financial reporting is to provide useful information to
investors and creditors (external users) to make decisions about a business. Users
may be potential investors who need to decide if they wish to invest in the
business or they may be creditors deciding if they wish to lend money to the
business. These users want to know if the business is running successfully and can
generate cash and earn a profit.

LO 1 BT: C Difficulty: S Time: 5 min. AACSB: None CPA: cpa-t001 CM: Reporting




Accounting Principles, 9th Canadian Edition

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