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1、CHAPTER7AccountingPrinciplesASSIGNMENTCLASSIFICATIONTABLEBriefABStudyObjectives1.ExplainthemeaningofQuestions1,2Exercises1,2ExercisesProblemsProblemsgenerallyacceptedaccountingprinciplesandidentifythekeyitemsoftheconceptualframework.2.Describethebasic
2、33objectivesoffinancialreporting.3.Discussthequalitative3,4,54,5,6characteristicsofaccountinginformationandelementsoffinancialstatements.4.Identifythebasic671,2,31A,2A,3A1B,2B,3Bassumptionsusedbyaccountants.5.Identifythebasicprinci-7,8,9,10,71,2,3,41A
3、,2A,3A1B,2B,3Bplesofaccounting.126.Identifythetwocon-117,81,2,33A3Bstraintsinaccounting.7.Understandandanalyze13,14,15,9,10,115,6,7,8,4A,5A4B,5Bclassifiedfinancialstatements.1698.Explaintheaccounting17,1810principlesusedininter-nationaloperations.7-1A
4、SSIGNMENTCHARACTERISTICSTABLEProblemDifficultyTimeNumber1ADescriptionAnalyzetransactionstoidentifyaccountingprincipleorLevelModerateAllotted(min.)20−30assumptionviolated,andpreparecorrectentries.2ADeterminetheappropriatenessofjournalentriesinModerate2
5、0−30termsofgenerallyacceptedaccountingprinciplesorassumptions.3AIdentifyaccountingassumptions,principles,andModerate20−30constraints.4APrepareaclassifiedbalancesheetandanalyzefinancialModerate35−45position.5APrepareamultiple-stepincomestatementandanal
6、yzeModerate35−45profitability.1BAnalyzetransactionstoidentifyaccountingprincipleorModerate20−30assumptionviolated,andpreparecorrectentries.2BDeterminetheappropriatenessofjournalentriesinModerate20−30termsofgenerallyacceptedaccountingprinciplesorassump
7、tions.3BIdentifyaccountingassumptions,principles,andModerate20−30constraints.4BPrepareaclassifiedbalancesheetandanalyzeModerate35−45financialposition.5BPrepareamultiple-stepincomestatementandanalyzeModerate35−45profitability.7-2BLOOM'STAXONOMYTABLE7-3
8、CorrelationChartbetweenBloom’sTaxonomy,StudyObjectivesandEnd-of-ChapterExercisesandProblemsKnowledgeQ7-1Q7-2BE7-2BE7-1ComprehensionApplicationAnalysisSynthesisEvaluationStudyObjective1.Explainthemeaningofgener-allyacceptedaccountingprinciplesa
