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1、CHAPTER4THEACCOUNTINGCYCLE:ACCRUALSANDDEFERRALSOVERVIEWOFBRIEFEXERCISES,EXERCISES,PROBLEMS,ANDCRITICALTHINKINGCASESBriefLearningExercisesTopicObjectivesSkillsB.Ex.4.1Deferredexpensesandrevenue3,4AnalysisB.Ex.4.2Deferredexpensesandrevenue3,4AnalysisB.Ex.4.3Accountingforsup
2、plies3AnalysisB.Ex.4.4Accountingfordepreciation3AnalysisB.Ex.4.5Accruedrevenue6AnalysisB.Ex.4.6Unearnedrevenue4AnalysisB.Ex.4.7Accruedsalaries5AnalysisB.Ex.4.8Accruedinterest5AnalysisB.Ex.4.9Accruedtaxes5AnalysisB.Ex.4.10Conceptofmateriality8Judgment,communication,analysi
3、sLearningExercisesTopicObjectivesSkills4.1Accountingterminology1–9Analysis4.2Effectsofadjustingentries1–6,9Analysis4.3Deferredexpensesandrevenue1-7Analysis4.4Deferredexpensesandrevenue1-7Analysis4.5Accruedrevenue1-7Analysis4.6RealWorld:AmericanAirlines1,2,4AnalysisDeferre
4、drevenue4.7Accrualsanddeferrals1-6,9Analysis4.8Notespayableandinterest1,2,5Analysis4.9Interpretingbusinesstransactions1–7,9Analysis,judgment4.10Adjustmentsandthebalancesheet1,3–5,7Communication,analysis4.11RealWorld:Variousfirms1,4,7Analysis,judgmentDeferredrevenue4.12Ana
5、lyzingtheadjustedtrialbalance1–7,9Analysis4.13Effectsofadjustingentries1–6Analysis4.14Accountingprinciples1–8Communication,analysis,judgment4.15RealWorld:HomeDepotUsing1,2Communication,analysisanannualreport©TheMcGraw-HillCompanies,Inc.,2012OverviewProblemsLearningSetsA,B
6、TopicObjectivesSkills4.1A,BPreparingandanalyzingadjusting1-7Analysis,communicationentries4.2A,BPreparingandanalyzingadjusting1–6,9Analysis,communicationentries4.3A,BAnalysisofadjusteddata1–7,9Analysis4.4A,BPreparingandanalyzingadjusting1–7,9Analysis,communicationentries4.
7、5A,BPreparingandanalyzingadjusting1–7,9Analysis,communicationentries4.6A,BPreparingandanalyzingadjusting1–7,9Analysis,communicationentries4.7A,BPreparingandanalyzingadjusting1–7,9Analysis,communicationentries4.8A,BAnalyzingtheeffectsoferrors1–7,9AnalysisCriticalThinkingCa
8、ses4.1Determiningwhetheradjusting1–7Analysis,judgment,entriesarerequiredcommunication4.2RealWorl
