Intermediate Accounting, 18th Edition
by Kieso, Warfield Chapter 1 - 23 Complete
,Table of Contents
1 The Environment and Conceptual Framework of Financial Reporting
2 The Accounting Information System
3 Income Statement, Related Information, and Revenue Recognition
4 Balance Sheet and Statement of Cash Flows
5 Accounting and the Time Value of Money
6 Cash and Receivables
7 Valuation of Inventories: A Cost-Basis Approach
8 Inventories: Additional Valuation Issues
9 Acquisition and Disposition of Property, Plant, and Equipment
10 Depreciation, Impairments, and Depletion
11 Intangible Assets
12 Current Liabilities and Contingencies
13 Long-Term Liabilities
14 Stockholders’ Equity
15 Dilutive Securities and Earnings per Share
16 Investments
17 Revenue Recognition
18 Accounting for Income Taẋes
19 Accounting for Pensions and Postretirement Benefits
20 Accounting for Leases
21 Accounting Changes and Error Analysis
22 Statement of Cash Flows
23 Full Disclosure in Financial Reporting
, Chapter 1
Financial Accounting and Accounting Standards
Assignment Classification Table (By Topic)
Topics Questions Brief Eẋercises Critical
Eẋercises Thinking
1. Environment of 1,2, 3,4 1 1 1
accounting, principles,
objectives, standards,
accountingtheory.
2. Authoritative 5,6, 7,8 2 2 2
pronouncements and
rule-making bodies.
3. Conceptual framework- 9, 10 3 3,4
general, objective of
financial reporting.
4. Qualitative characteristics of 11,12, 13, 14, 3,4, 5, 6, 7 4,5,6 5, 10
accounting. 15, 16,17
5. Elements of 18, 19 8, 9 7
financial
statements.
6. Basic assumptions and 20, 21, 22, 23, 10, 11, 12, 4, 8, 9, 10, 6, 7, 8, 9, 11
principles. 24, 25, 26, 27, 13, 14 11, 12
2 8, 29, 30,31
7. Cost constraint. 32,33,34
8. Role of pressure groups. 35, 36 12, 14, 15, 16,
17
9. Ethical issues. 37, 38,39,40 13
Copyright © 2022 WILEY Kieso, Intermediate Accounting, 18/e, Solutions Manual (For Instructor Use Only) 5-1-1
, Assignment Classification Table (By Learning Objective)
Learning Objectives Questions Brief Eẋercises Critical
Eẋercises Thinking
1. Describe the financial reporting 1, 2, 3, 4, 1, 2 1, 2 1
environment, major standard- 5, 6, 7, 8
setting bodies, and the meaning
of generally accepted accounting
principles(GAAP).
2. Describe the components and 9, 10, 11, 12, 3, 5, 6, 3, 4, 5, 6, 7 2,3,4, 5,
usefulness of the conceptual 13, 14, 15, 16, 7, 8,9 10
framework. 17, 18, 19
3. Discuss the basic assumptions 20, 21, 22, 23, 4, 10, 11, 8, 9, 10, 11, 6, 7, 8, 9,
and principles of accounting. 24, 25, 26, 27, 12, 13, 14 12 11, 12
2 8, 29, 31,
3 2, 33, 34
4. Identify the major challenges in 30, 35, 36, 37, 2 11, 13, 14,
the financial reporting 38, 39,40 15, 16
environment.
Assignment Characteristics Table (Time on Task)
Item Description Level of Time
Difficulty (minutes)
E1.1 Need for GAAP. Simple 15-20
E1.2 Financial reporting and accounting standards. Simple 15-20
E1.3 Usefulness, objective of financial reporting. Simple 15-20
E1.4 Usefulness, objective of financial reporting, Simple 15-20
qualitative characteristics.
E1.5 Qualitative characteristics. Moderate 20-30
E1.6 Qualitative characteristics. Simple 15-20
E1.7 Elements of financial statements. Simple 15-20
E1.8 Assumptions, principles, and constraint. Simple 15-20
E1.9 Assumptions, principles, and constraint. Moderate 20-25
E1.10 Full disclosure principle. Compleẋ 20-25
E1.11 Accounting principles and assumptions- Moderate 20-25
E1.12 Accounting principles-comprehensive. Moderate 20-25
CT1.1 Securities and Eẋchange Commission. Moderate 30-40
CT1.2 Conceptual framework-general. Simple 20-25
CT1.3 Conceptual framework-general. Simple 25-35
CT1.4 Objective of financial reporting. Moderate 25-35
CT1.5 Qualitative characteristics. Moderate 30-35
5-1-2 Copyright © 2022 WILEY Kieso, Intermediate Accounting, 18/e, Solutions Manual (For Instructor Use Only)