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1、现金和应收账款ch07CHAPTER7CashandReceivablesASSIGNMENTCLASSIFICATIONTABLE(BYTOPIC)BriefConceptsTopicsQuestionsExercisesExercisesProblemsforAnalysis1.Accountingforcash.1,2,3,4,2111,212.Accountingforaccounts5,6,7,8,9,2,3,4,53,4,5,6,2,3,4,5,1,2,3,4,receivable,b
2、addebts,10,11,12,7,8,9,10,65,10,11otherallowances.13,14,1511,123.Accountingfornotes14,156,718,198,9,106,7,8,9receivable.4.Assignmentand16,17,18,8,9,10,12,13,14,7,11,12,6,8factoringofaccounts1911,1215,16,17,13receivable.215.Analysisofreceivables.201320
3、,211*6.Pettycashandbank2214,15,1622,23,12,13,14reconciliations.24,25*ThismaterialiscoveredinanAppendixtothechapter.7-1SchoolofManagement,HUSTASSIGNMENTCLASSIFICATIONTABLE(BYLEARNINGOBJECTIVE)BriefLearningObjectivesExercisesExercisesProblems1.Identifyi
4、temsconsideredascash.11,22.Indicatehowtoreportcashandrelateditems.13.Definereceivablesandidentifythedifferent3,46typesofreceivables.4.Explainaccountingissuesrelatedto2,3,43,4,5,6,126recognitionofaccountsreceivable.5.Explainaccountingissuesrelatedtoval
5、uation57,8,9,10,2,3,4,5,6ofaccountsreceivable.11,126.Explainaccountingissuesrelatedto6,7,818,198,9,10recognitionofnotesreceivable.7.Explainaccountingissuesrelatedtovaluation18,1910ofnotesreceivable.8.Explainaccountingissuesrelatedto9,10,11,1213,14,15,
6、7,11dispositionofaccountsandnotesreceivable.16,17,219.Describehowtoreportandanalyze132011receivables.*10.Explaincommontechniquesemployed14,15,1622,23,24,2512,13,14tocontrolcash.7-2SchoolofManagement,HUSTASSIGNMENTCHARACTERISTICSTABLELevelofTimeItemDes
7、criptionDifficulty(minutes)E7-1Determiningcashbalance.Moderate10–15E7-2Determinecashbalance.Moderate10–15E7-3Financialstatementpresentationofreceivables.Simple10–15E7-4Determineendingaccountsreceivable.Simple10–15E7-5Recordsalesgrossandnet.Simple15–20
8、E7-6Recordingsalestransactions.Moderate5–10E7-7Recordingbaddebts.Moderate10–15E7-8Recordingbaddebts.Simple5–10E7-9Computingbaddebtsandpreparingjournalentries.Simple8–10E7-10Baddebtreporting.Simple10–12E7-11Baddebts—aging.Simple8–10E7-12Journal
