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1、CHAPTER3AdjustingtheAccountsASSIGNMENTCLASSIFICATIONTABLEBriefABStudyObjectivesQuestionsExercisesExercisesProblemsProblems1.Explainthetimeperiodassumption.1,22.Explaintheaccrualbasis3,4,51,6ofaccounting.3.Explainwhyadjusting1,6,71entriesareneeded.4.Identifythemajortype
2、s8,9,10,182,82,7ofadjustingentries.5.Prepareadjustingentriesforprepayments.8,9,10,11,12,13,3,4,5,62,3,4,5,6,7,8,9,1A,2A,3A,1B,2B,3B,18,19,20114A,5A,6A4B,5B6.Prepareadjustingentriesforaccruals.8,14,15,16,17,18,72,3,4,5,6,7,8,9,1A,2A,3A,1B,2B,3B,19,20114A,5A,6A4B,5B7.Des
3、cribethenatureand219,103,4,5,6,1A,2A,1B,2B,purposeofanadjustedtrialbalance.7,8,9,103A,5A,6A3B,5B*8.Prepareadjustingentries2211126Aforthealternativetreatmentofprepayments.*Note:AllasteriskedQuestions,Exercises,andProblemsrelatetomaterialcontainedintheappendixtothechapte
4、r.3-1ASSIGNMENTCHARACTERISTICSTABLEProblemDifficultyTimeNumber1ADescriptionPrepareadjustingentries,posttoledgeraccounts,andLevelSimpleAllotted(min.)40−50prepareanadjustedtrialbalance.2APrepareadjustingentries,post,andprepareanadjustedSimple50−60trialbalanceandfinancial
5、statements.3A4A5APrepareadjustingentriesandfinancialstatements.Prepareadjustingentries.JournalizetransactionsandfollowthroughaccountingModerateModerateModerate40−5030−4060−70cycletopreparationoffinancialstatements.*6APrepareadjustingentries,anadjustedtrialbalance,andMo
6、derate40−50financialstatementsusingappendix.1BPrepareadjustingentries,posttoledgeraccounts,andSimple40−50prepareanadjustedtrialbalance.2BPrepareadjustingentries,post,andprepareanadjustedSimple50−60trialbalanceandfinancialstatements.3B4B5BPrepareadjustingentriesandfinan
7、cialstatements.Prepareadjustingentries.JournalizetransactionsandfollowthroughaccountingModerateModerateModerate40−5030−4060−70cycletopreparationoffinancialstatements.3-2BLOOM'STAXONOMYTABLE3-3CorrelationChartbetweenBloom’sTaxonomy,StudyObjectivesandEnd-of-ChapterExerci
8、sesandProblemsStudyObjectiveQ3-1Q3-3Q3-4Q3-1Q3-6Q3-8Q3-9Q3-8Q3-9Q3-10Q3-11Q3-12Q3-13Q3-19Q3-20Q3-17Q3-18BE3-3BE3-4BE3