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Chapter 6 Cash and Receivables

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Chapter 6 Cash and Receivables

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  • January 17, 2025
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CHAPTER 6
Cash and Receivables

Assignment Classification Table (By Topic)
Brief Critical
Topics Questions Exercises Exercises Problems Thinking

1. Accounting for cash. 1, 2, 3, 4, 22, 1 1, 2 1
23

2. Accounting for 5, 6, 7, 8, 9, 2, 3, 4, 5, 6 3, 4, 5, 6, 2, 3, 4, 1, 2, 3, 4,
accounts receivable, 10, 11, 12, 7, 8, 9, 10, 5, 6 9, 10
bad debts, other 13, 14 11, 12, 16
allowances.

3. Accounting for notes 15, 16 7, 8 13, 14 7, 8, 9 2, 4, 5, 6, 7,
receivable. 8

4. Assignment and 17, 18, 19 9, 10, 11, 12, 15, 16, 10, 11 2, 5, 7
factoring of accounts 12, 13 17, 18, 19,
receivable. 21

5. Analysis of 20, 21 14 20, 21




Copyright © 2022 John Wiley & Sons, Inc. Kieso, Intermediate Accounting, 18/e, Solutions Manual (For Instructor Use Only) 14-1-367

, receivables.

*6. Petty cash and bank 23 15, 16, 17 22, 23, 12, 13, 14
reconciliations. 24, 25

*7. Allowance estimate 24, 25 18 26, 27 15
using expected cash
flow.

*This material is covered in an Appendix to the chapter.




14-1-368 Copyright © 2022 John Wiley & Sons, Inc. Kieso, Intermediate Accounting, 18/e, Solutions Manual (For Instructor Use Only)

,
, Assignment Classification Table (By Learning Objective)

Learning Objectives Brief Critical
Questions Exercises Exercises Problems Thinking

1. Indicate how to report cash 1, 2, 3, 4, 22 1 1, 2 1
and related items.

2. Define receivables and 5, 6 2, 3, 4 3, 4, 5, 6, 6 2, 4, 9
explain accounting issues 12, 16
related to their recognition.

3. Explain accounting issues 7, 8, 9, 10, 5, 6 7, 8, 9, 10, 2, 3, 4, 5, 1, 3, 9, 10
related to valuation of 11, 12, 13, 11, 12, 16 6
accounts receivable. 14

4. Explain accounting issues 15, 16 7, 8 13, 14 7, 8, 9 4, 6, 7, 8
related to recognition and
valuation of notes
receivable.

5. Explain additional 17, 18, 19, 9, 10, 11, 12, 14, 15, 10, 11 2, 5, 7
accounting issues related to 20, 21 12, 13, 14 16, 17, 18,
accounts and notes 19, 20, 21
receivable.

*6. Explain common techniques 23 15, 16, 17 22, 23, 24, 12, 13, 14
employed to control cash. 25

*7. Describe the estimation of 24, 25 18 26, 27 15
the allowance based on
expected cash flows.




14-1-368 Copyright © 2022 John Wiley & Sons, Inc. Kieso, Intermediate Accounting, 18/e, Solutions Manual (For Instructor Use Only)

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