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1、CHAPTER3TheAccountingInformationSystemASSIGNMENTCLASSIFICATIONTABLE(BYTOPIC)BriefTopicsQuestionsExercisesExercisesProblems1.Transactionidentification.1,2,3,5,1,21,2,3,4,1716,7,82.Nominalaccounts.4,73.Trialbalance.6,102,3,41,2,74.Adjustingentries.8,11,13,143,4,5,6,7,5,6,7,8,1,2,3,4,5,
2、6,8,9,109,10,207,8,9,115.Financialstatements.11,12,15,1,2,4,622,236.Closing.121113,14,161,4,8,9,117.Inventoryandcost912,14,15ofgoodssold.8.Comprehensive1,2,6,11accountingcycle.*9.Cashvs.AccrualBasis.18,19,201218,1910*10.Reversingentries.211320*11.Worksheet.2221,22,2311*Thesetopicsare
3、dealtwithinanAppendixtotheChapter.Copyright©2010JohnWiley&Sons,Inc.Kieso,IntermediateAccounting,13/e,SolutionsManual(ForInstructorUseOnly)3-1ASSIGNMENTCLASSIFICATIONTABLE(BYLEARNINGOBJECTIVE)BriefLearningObjectivesExercisesExercisesProblems1.Understandbasicaccountingterminology.2.Exp
4、laindouble-entryrules.3.Identifystepsinaccountingcycle.4.Recordtransactionsinjournals,posttoledger1,2,3,4,1,2,3,4,171,4,8,9accounts,andprepareatrialbalance.5,6,75.Explainthereasonsforpreparingadjusting3,4,5,6,7,5,6,7,8,2,3,4,5,6,entries.8,9,109,10,207,8,9,116.Preparefinancialstatemen
5、tsfromtheadjusted11,12,151,2,4,6,7,trailbalance.8,9,117.Prepareclosingentries.1113,14,161,4,8,9,11*8.Differentiatethecashbasisofaccountingfrom1218,1910theaccrualbasisofaccounting.*9.Identifyadjustingentriesthatmaybereversed.1320*10.Preparea10-columnworksheet.21,22,2311*Thesetopicsare
6、dealtwithinanAppendixtotheChapter.3-2Copyright©2010JohnWiley&Sons,Inc.Kieso,IntermediateAccounting,13/e,SolutionsManual(ForInstructorUseOnly)ASSIGNMENTCHARACTERISTICSTABLELevelofTimeItemDescriptionDifficulty(minutes)E3-1Transactionanalysis–servicecompany.Simple15–20E3-2Correctedtrial
7、balance.Simple10–15E3-3Correctedtrialbalance.Simple15–20E3-4Correctedtrialbalance.Simple10–15E3-5Adjustingentries.Moderate10–15E3-6Adjustingentries.Moderate15–20E3-7Analyzeadjusteddata.Complex15–20E3-8Adjustingentries.Moderate10–15E3-9Adjustingentries.Moderate15–20E3-10Adjustingentri
8、es.Complex25