中级会计学intermediateaccountingchapter22赖红宁课后答案

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1、CHAPTER22ACCOUNTINGCHANGESANDERRORSCONTENTANALYSISOFEXERCISESANDPROBLEMSNumberContentTimeRange(minutes)E22-1IdentificationofChangesandErrors.Indicatehowtoreportvariousitems,whetherincreasesordecreasesaretobeexpected.5-10E22-2IdentificationofChangesandErrors.Indicateho

2、wtoreportvariousitems,whetherincreasesordecreasesaretobeexpected.5-10E22-3AccountingChangesandErrors.Describecorrectaccountingtreatmentfordifferentevents.5-10E22-4ChangeinDepreciationMethod.Double-decliningtostraight-line.Journalentry.Preparationofcomparativeincomesta

3、tements.15-25E22-5ChangeinDepreciationMethod.Straight-linetosum-of-years'digits.Journalentry.Preparationofcomparativeincomestatements.15-25E22-6ChangetoInventoryCostFlowAssumption.FIFOtoaveragecost.Journalentry.Preparationofcomparativeincomestatements.15-25E22-7(AICPA

4、adapted).ChangeinInventoryCostFlowAssumption.FIFOtoLIFO.Effectonincometaxes.10-15E22-8ChangeinInventoryMethod.LIFOtoFIFO.Journalentry.Preparationofcomparativeincomestatementsandretainedearningsstatements.15-25E22-9ChangeinAccountingPrinciple.Completed-contracttopercen

5、tage-of-completion.Incomestatements,statementofretainedearnings.10-15E22-10Errors.Discoveredyearaftermade.Journalentriestocorrectseveralindependentsituations.10-15E22-11Errors.Discoveredtwoyearsaftermade.Journalentriestocorrectseveralindependentsituations.10-1522-51Nu

6、mberContentTimeRange(minutes)E22-12EffectsofErrors.Onassets,liabilities,owners'equity,netincomeinyearoferror.5-10E22-13Errors.Discoveredoneortwoyearsaftermade.Journalentriestocorrectseveralindependentsituations.10-15E22-14OmissionofAccrualsandPrepayments.Computationof

7、correctnetincome.Journalentriesiferrordiscoveredafteroneyear,aftertwoyears.5-10P22-1(AICPAadapted).IdentificationandEffectsofChangesandErrors.Indicatehowtoclassify,andtheaccountingtreatmentfor,10transactions.10-15P22-2ChangesinInventoryCostFlowAssumption.LIFOtoFIFO,av

8、eragecosttoFIFO,FIFOtoLIFO.Bonus.Comparativeincomestatements.40-60P22-3ChangeinInventoryCostFlowAssumption.FIFOtoaveragecost