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CHAPTER 11 Financial Reporting Concepts ASSIGNMENT CLASSIFICATION TABLE Learning Objectives Questions Brief Exercises Exercises Problems Set A Problems Set B 1. Explain the importance of having a conceptual framework of accounting, and list the key components. 1 1 9 1 1 ...

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Voorbeeld van de inhoud

Weygandt, Kieso, Kimmel, Trenholm, Warren, Novak Accounting Principles, Seventh Canadian Edition



CHAPTER 9

Long-Lived Assets

ASSIGNMENT CLASSIFICATION TABLE
Brief Problems Problems
Learning Objectives Questions Exercises Exercises Set A Set B

1. Calculate the cost of 1, 2, 3, 4, 1, 2, 3, 4 1, 2, 3, 12 1, 2, 3, 4, 1, 2, 3, 4,
property, plant, and 5 6 6
equipment.

2. Apply depreciation 6, 7, 8, 9, 5, 6, 7, 8, 2, 3, 4, 5, 2, 3, 6, 7, 2, 3, 6, 7,
methods to property, plant, 9 12 8, 9 8, 9, 12
and equipment.

3. Explain the factors that 9, 10, 11, 10, 11 6, 7, 8 4, 5, 6, 12 4, 5, 6
cause changes in periodic 12, 13,
depreciation and calculate
revised depreciation for
property, plant, and
equipment.

4. Demonstrate how to 14, 15, 12, 13, 14 9, 10 6, 7, 8, 9 6, 7, 8, 9
account for property, plant, 16, 17,
and equipment disposals.

5. Record natural resource 18, 19, 20 15 11 12 12
transactions and calculate
depletion.

6. Identify the basic 21, 22 16 12, 13, 14 10, 11 10, 11
accounting issues for
intangible assets and
goodwill.

7. Illustrate the reporting and 23, 24 17, 18, 19 15, 16 9, 11, 12, 9, 11, 12,
analysis of long-lived assets. 13 13




Solutions Manual 9-1
Chapter 9
© 2016 John Wiley & Sons Canada, Ltd. Unauthorized copying, distribution, or transmission of this page is prohibited.

,Weygandt, Kieso, Kimmel, Trenholm, Warren, Novak Accounting Principles, Seventh Canadian Edition



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

1A Record property transactions. Simple 20-30

2A Allocate cost and calculate partial period depreciation. Moderate 20-30

3A Determine cost; calculate and compare depreciation under Moderate 30-40
different methods.

4A Account for operating and capital expenditures and asset Moderate 20-30
impairments.

5A Record impairment and calculate revised depreciation. Moderate 20-30

6A Record acquisition, depreciation, impairment and disposal of Moderate 25-35
land and building.

7A Calculate and compare depreciation and gain or loss on Moderate 30-40
disposal under three methods of depreciation.

8A Record acquisition, depreciation and disposal of equipment. Moderate 30-40

9A Record property, plant and equipment transactions; prepare Complex 40-50
partial financial statements.

10A Correct errors in recording intangible asset transactions. Complex 15-20

11A Record intangible asset transactions; prepare partial balance Moderate 30-40
sheet.

12A Record natural resource transactions; prepare partial financial Moderate 25-30
statements.

13A Calculate ratios and comment. Moderate 15-25

1B Record property transactions. Simple 20-30

2B Allocate cost and calculate partial period depreciation. Moderate 20-30

3B Determine cost; calculate and compare depreciation under Moderate 30-40
different methods.

4B Account for operating and capital expenditures and asset Moderate 20-30
impairments.

5B Record impairment and calculate revised depreciation. Moderate 20-30

6B Record acquisition, depreciation, impairment and disposal of Moderate 25-35
land and buildings.




Solutions Manual 9-2
Chapter 9
© 2016 John Wiley & Sons Canada, Ltd. Unauthorized copying, distribution, or transmission of this page is prohibited.

,Weygandt, Kieso, Kimmel, Trenholm, Warren, Novak Accounting Principles, Seventh Canadian Edition


ASSIGNMENT CHARACTERISTICS TABLE (Continued)

Problem Difficulty Time
Number Description Level Allotted (min.)

7B Calculate and compare depreciation and gain or loss on Moderate 30-40
disposal under three methods of depreciation.

8B Record acquisition, depreciation and disposal of furniture. Moderate 30-40

9B Record property, plant and equipment transactions; prepare Complex 40-50
partial financial statements.

10B Correct errors in recording intangible asset transactions. Complex 15-20

11B Record intangible asset transactions; prepare partial balance Moderate 30-40
sheet.

12B Record equipment, note payable, and natural resource Moderate 25-30
transactions; prepare partial financial statements.

13B Calculate ratios and comment. Moderate 15-25




Solutions Manual 9-3
Chapter 9
© 2016 John Wiley & Sons Canada, Ltd. Unauthorized copying, distribution, or transmission of this page is prohibited.

, Weygandt, Kieso, Kimmel, Trenholm, Warren, Novak Accounting Principles, Seventh Canadian Edition



BLOOM’S TAXONOMY TABLE
Correlation Chart between Bloom's Taxonomy, Study Objectives and End-of-
Chapter Exercises and Problems
Learning Objective Knowledge Comprehension Application Analysis Synthesis Evaluation
1. Calculate the cost of Q9-1 Q9-3 BE9-1 P9-2A
property, plant, and Q9-2 Q9-4 BE9-2 P9-3A
equipment. BE9-3 Q9-5 BE9-4 P9-4A
E9-3 E9-1 P9-6A
E9-2 P9-1B
E9-12 P9-2B
P9-1A P9-3B
P9-4B
P9-6B
2. Apply depreciation Q9-7 Q9-6 BE9-5 P9-3A
methods to property, Q9-9 Q9-8 BE9-6 P9-6A
plant, and equipment. Q9-10 BE9-7 P9-7A
Q9-11 BE9-8 P9-8A
E9-3 BE9-9 P9-9A
E9-2 P9-2B
E9-4 P9-3B
E9-5 P9-6B
E9-12 P9-7B
P9-2A P9-8B
P9-9B
P9-12B
3. Explain the factors Q9-9 Q9-10 BE9-10 P9-5A
that cause changes in Q9-12 Q9-11 BE9-11 P9-6A
periodic depreciation Q9-13 E9-6 P9-12A
and calculate revised E9-7 P9-4B
depreciation for E9-8 P9-5B
property, plant, and P9-4A P9-6B
equipment.

4. Demonstrate how to Q9-16 Q9-14 BE9-12 P9-8A
account for property, Q9-15 BE9-13 P9-9A
plant, and equipment Q9-17 BE9-14 P9-6B
disposals. E9-9 P9-7B
E9-10 P9-8B
P9-6A P9-9B
P9-7A
5. Record natural Q9-18 Q9-19 BE9-15 P9-12A
resource transactions Q9-20 E9-11 P9-12B
and calculate
depletion.
6. Identify the basic Q9-21 BE9-16 P9-10A
accounting issues for Q9-22 E9-12 P9-11A
intangible assets and E9-13 P9-10B
goodwill. E9-14 P9-11B
7. Illustrate the reporting Q9-23 Q9-24 BE9-18 P9-11A E9-16
and analysis of long- BE9-17 BE9-19 P9-12A P9-13A
lived assets. E9-15 P9-9B P9-13B
P9-9A P9-11B
P9-12B



Solutions Manual 9-4
Chapter 9
© 2016 John Wiley & Sons Canada, Ltd. Unauthorized copying, distribution, or transmission of this page is prohibited.

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