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1、Chapter3TheBalanceSheetandFinancialDisclosuresAACSBassuranceoflearningstandardsinaccountingandbusinesseducationrequiredocumentationofoutcomesassessment.Althoughschools,departments,andfacultymayapproachassessmentanditsdocumentationdifferently,oneapproachistoprovid
2、especificquestionsonexamsthatbecomethebasisforassessment.Toaidfacultyinthisendeavor,wehavelabeledeachquestion,exerciseandprobleminIntermediateAccounting,5ewiththefollowingAACSBlearningskills:QuestionsAACSBTagsExercisesAACSBTags(cont.)3-1Reflectivethinking3-4Analy
3、tic3-2Reflectivethinking3-5Analytic3-3Reflectivethinking3-6Analytic3-4Reflectivethinking3-7Analytic3-5Reflectivethinking3-8Analytic3-6Reflectivethinking3-9Analytic3-7Reflectivethinking3-10Reflectivethinking3-8Reflectivethinking3-11Reflectivethinking3-9Reflectivet
4、hinking3-12Reflectivethinking3-10Reflectivethinking3-13Analytic3-11Reflectivethinking3-14Analytic3-12Reflectivethinking3-15Analytic3-13Reflectivethinking3-16Analytic3-14Reflectivethinking3-17Analytic3-15Reflectivethinking3-18Reflectivethinking,Diversity3-16Reflec
5、tivethinkingCPA/CMA3-17Reflectivethinking3-1Analytic3-18Reflectivethinking3-2Analytic3-19Reflectivethinking3-3Reflectivethinking3-20Reflectivethinking3-4AnalyticBrief3-5ReflectivethinkingExercises3-1Reflectivethinking3-6Analytic3-2Analytic3-1Reflectivethinking3-3
6、Analytic3-2Analytic3-4Analytic3-3Reflectivethinking3-5AnalyticProblems3-6Analytic3-1Analytic3-7Analytic3-2Analytic3-8Reflectivethinking3-3Analytic3-9Analytic3-4Analytic3-10Analytic3-5Analytic3-11Analytic3-6Analytic,ReflectivethinkingExercises3-7Analytic3-1Analyti
7、c3-8Analytic©TheMcGraw-HillCompanies,Inc.,2009SolutionsManual,Vol.1,Chapter33-13-2Reflectivethinking3-9Analytic3-3Reflectivethinking3-10Analytic©TheMcGraw-HillCompanies,Inc.,20093-2IntermediateAccounting,5/eQUESTIONSFORREVIEWOFKEYTOPICSQuestion3-1Thepurposeoftheb
8、alancesheet,alsoknownasthestatementoffinancialposition,istopresentthefinancialpositionofthecompanyonaparticulardate.Unliketheincomestatement,whichisachangestat
