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1、CHAPTER3UnderstandingtheAccountingInformationSystemASSIGNMENTCLASSIFICATIONTABLE(BYTOPIC)BriefTopicsQuestionsExercisesExercisesProblems1・Transactionidentification.1,2,3,51,21,2,3,4,1912Nominalaccounts.4,73.Trialbalanee.6,132,3,41,2,74.Adjustingentries.8,14,16,173,4,5,6,7,5,6,7,8,1,2,3,4,5,6,8,9,109,
2、10,227,8,9,115.Financialstatements11,12,25,261,2,4,66.Closing.151213,14,181,4,8,9,117.Inventoryandcostofgoodssold・9,10,11,121112,14,15,168.Comprehensiveaccountingcycle.1,2,6,11*9.Cashvs.AccrualBasis18,19,201320,2110*10.Reversingentries・211422*11.Worksheet2223,24,2511★ThesetopicsaredealtwithintheAppe
3、ndixtotheChapter.ASSIGNMENTCLASSIFICATIONTABLE(BYLEARNINGOBJECTIVE)BriefLearningObjectivesExercisesExercisesProblems1・Understandbasicaccountingterminology.2.Explaindouble-entryrules.3.Identifystepsinaccountingcycle.4.Recordtransactionsinjournals,posttoledgeraccounts,andprepareatrialbalanee.1,2,3,4,5
4、,6,71,2,3,4,191,4,8,95.Explainthereasonsforpreparingadjustingentries.3,4,5,6,7,8,9,105,6,7,&9,10,222,3,4,5,6,7,8,9,116.Preparefinancialstatementsfromtheadjustedtrailbalanee.11,121,2,4,6,7,8,9,117.Prepareclosingentries・1213,14,181,4,8,9,118.Explainhowtoadjustinventoryaccountsatyear-end.1115,16,17*9.D
5、ifferentiatethecashbasisofaccountingfromtheaccrualbasisofaccounting.1320,2110*10.Identifyadjustingentriesthatmaybereversed.1422*11.Preparea10-columnworksheet.23,24,2511★ThesetopicsaredealtwithintheAppendixtotheChapter.ASSIGNMENTCHARACTERISTICSTABLEItemDescriptionLevelofDifficultyTime(minutes)E3-1Tra
6、nsactionanalysis-servicecompany.Simple15-20E3-2Correctedtrialbalance.Simple10-15E3-3Correctedtrialbalance.Simple15-20E3-4Correctedtrialbalance.Simple10-15E3-5Adjustingentries.Moderate10-15E3-6Adjustingentries.Moderate15-20E3-7Analyzeadjusteddata.Complex15-20E3-8Adjustingentries.Moderate10-15E3-9Adju
7、stingentries.Moderate15-20E3-10Adjustingentries.Complex25-30E3-11Preparefinancialstatements.Moderate20-25E3-12Preparefinancialstatements.Moderate20-25E3-13Closingentries.Simple10-15E3-14Closingentries
