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Páginas: 75 (18572 palabras) Publicado: 10 de diciembre de 2012
CHAPTER 13
Current Liabilities and Contingencies
ASSIGNMENT CLASSIFICATION TABLE (BY TOPIC)
Topics

Questions

Brief
Exercises

Exercises

Problems

Concepts
for Analysis

1, 16

1, 2

1

1, 2

1, 2

1.

Concept of liabilities;
definition and classification
of current liabilities.

1, 2, 3, 4,
5, 6, 8

2.

Accounts and notes
payable; dividends payable.

7,11, 29

1, 2, 3

2, 16

3.

Short-term obligations
expected to be refinanced.

9, 10

4

3, 4

4.

Deposits and advance
payments.

12

5

5.

Compensated absences.

13, 14, 15

8

5, 6, 16

6.

Collections for third parties.

16

6, 7

7, 8, 9, 16

3, 4

7.

Contingent liabilities
(General).

17, 18, 19,
20, 22

10, 11

13, 16

10, 11,13

5, 6, 7

8.

Guaranties and warranties.

21, 23

13, 14

10, 11, 16

5, 6, 7,
12, 15

7, 8

9.

Premiums and awards
offered to customers.

24, 25

15

12, 15, 16

8, 9, 12, 15

10.

Self-insurance, litigation,
claims, and assessments,
asset retirement obligations.

26, 27, 28

12

14

2, 10,
11, 13

6, 7

11.

Presentation and analysis.

29,30, 31

17, 18, 19

9

3

20, 21, 22

14, 15

*12. Bonus payments.

9, 16

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

13-1

3, 4
2

ASSIGNMENT CLASSIFICATION TABLE (BY LEARNING OBJECTIVE)
Brief
Exercises

Learning Objectives

Exercises

Problems
1, 2

1.

Describe the nature, type, and valuation
of current liabilities.

1, 2, 3, 4,
5, 6

1,2, 7

2.

Explain the classification issues of short-term
debt expected to be refinanced.

4

3, 4

3.

Identify types of employee-related liabilities.

7, 8, 9

5, 6, 8, 9

3, 4

4.

Identify the criteria used to account for and
disclose gain and loss contingencies.

10, 11, 12,
13, 14, 15

13

7, 10, 11, 13

5.

Explain the accounting for different types
ofloss contingencies.

10, 11, 12,
13, 14, 15

10, 11, 12,
13, 14, 15

2, 5, 6, 7, 8,
9, 10, 11, 12,
13, 15

6.

Indicate how to present and analyze liabilities
and contingencies.

16, 17,
18, 19

9

20, 21, 22

14, 15

*7.

Compute employee bonuses under differing
arrangements.

16

13-2

ASSIGNMENT CHARACTERISTICS TABLE
Item

Description

Level ofDifficulty

Time
(minutes)

E13-1
E13-2
E13-3
E13-4
E13-5
E13-6
E13-7
E13-8
E13-9
E13-10
E13-11
E13-12
E13-13
E13-14
E13-15
E13-16
E13-17
E13-18
E13-19
*E13-20
*E13-21
*E13-22

Balance sheet classification of various liabilities.
Accounts and notes payable.
Refinancing of short-term debt.
Refinancing of short-term debt.
Compensated absences.
Compensated absences.
Adjustingentry for sales tax.
Payroll tax entries.
Payroll tax entries.
Warranties.
Warranties.
Premium entries.
Contingencies.
Asset retirement obligation.
Premiums.
Financial statement impact of liability transactions.
Ratio computations and discussion.
Ratio computations and analysis.
Ratio computations and effect of transactions.
Bonus computation.
Bonus computation and income statementpreparation.
Bonus compensation.

Simple
Moderate
Simple
Simple
Moderate
Moderate
Simple
Simple
Simple
Simple
Moderate
Simple
Moderate
Moderate
Moderate
Moderate
Simple
Simple
Moderate
Simple
Simple
Moderate

10–15
15–20
15–12
20–25
25–30
25–30
5–7
10–15
15–20
10–15
15–20
15–20
20–30
25–30
20–30
30–35
10–15
20–25
15–25
10–15
15–20
15–20

P13-1P13-2
P13-3
P13-4
P13-5
P13-6
P13-7
P13-8
P13-9
P13-10
P13-11
P13-12
P13-13
*P13-14
*P13-15

Current liability entries and adjustments.
Liability entries and adjustments.
Payroll tax entries.
Payroll tax entries.
Warranties, accrual, and cash basis.
Extended warranties.
Warranties, accrual, and cash basis.
Premium entries.
Premium entries and financial statement presentation....
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