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1、Chapter15BasicAccounting:Concepts,Techniques,andConventionsLEARNINGOBJECTIVES:Whenyourstudentshavefinishedstudyingthischapter,theyshouldbeableto:1.Readandinterpretbasicfinancialstatements.2.Analyzetypicalbusinesstransactionsusingthebalancesheetequation.3.Distin
2、guishbetweentheaccrualbasisofaccountingandthecashbasisofaccounting.4.Makeadjustmentstotheaccountsunderaccrualaccounting.5.Explainthenatureofdividendsandretainedearnings.6.Selectrelevantitemsfromasetofdataandassemblethemintoabalancesheet,andanincomestatement.7.D
3、istinguishbetweenthereportingofcorporateowners’equityandthereportingofowners’equityforpartnershipsandsoleproprietorships.8.Explaintheroleofauditorsinfinancialreportingandhowaccountingstandardsareset.242Copyright©2014PearsonEducation,Inc.,PublishingasPrenticeHal
4、l.9.Identifyhowthemeasurementprinciplesofrecognition,matchingandcostrecovery,andstablemonetaryunitaffectfinancialreporting.10.Definecontinuity,relevance,faithfulrepresentation,materiality,conservatism,andcost-benefit(Appendix15A).11.UseT-accounts,debits,andcred
5、itstorecordtransactions(Appendix15B).242Copyright©2014PearsonEducation,Inc.,PublishingasPrenticeHall.CHAPTER15:ASSIGNMENTSCRITICALTHINKINGEXERCISES24.AccountingValuationofFixedAssets25.Marketing,theIncomeStatement,andtheBalanceSheet26.RevenueRecognitionandEvalu
6、ationofSalesStaff27.RelationshipBetweentheBalanceSheetandtheIncomeStatement28.ConceptsofRelevanceandFaithfulRepresentationGENERALEXERCISESandPROBLEMS29.TrueorFalse30.SimpleBalanceSheet31.NatureofRetainedEarnings32.IncomeStatement33.IncomeStatement,BalanceSheet,
7、andDividends34.CustomerandAirline35.TenantandLandlord36.Adjustments37.FindUnknowns38.BalanceSheetEquation:SolvingforUnknowns39.FundamentalTransactionAnalysisandPreparationofStatements40.MeasurementofIncomeforTaxandOtherPurposes41.DebitsandCredits42.TrueorFalse4
8、3.UseofT-Accounts44.UseofT-Accounts45.UseofT-AccountsUNDERSTANDINGPUBLISHEDFINANCIALREPORTS46.BalanceSheetEffects47.PreparationofBalanceSheetforCostco48.NetIncomeandRetained