英语课件chap002.docx
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英语课件chap002
chapter2
BasicfinancialStatements
OVERVIEWOFEXERCISES,PROBLEMS,CASES,BUSINESSWEEKASSIGNMENT,
ANDINTERNETASSIGNMENT
Exercises
Topic
Learning
Objectives
Characteristics
2–1
Natureofassetsandliabilities
3
Conceptual,analytical
2–2
Preparingabalancesheet
4
Mechanical,conceptual
2–3
Preparingabalancesheet
4
Mechanical
2–4
Accountingprinciplesandassetvaluation
2
Conceptual,analytical
2–5
Accountingequation
3
Mechanical
2–6
Accountingequation
3
Conceptual,mechanical
2–7
Effectsoftransactions
3
Conceptual,mechanical
2–8
Formsofbusinessorganizations
8
Mechanical,conceptual
2–9
Evaluatingsolvency
4
Conceptual
2–10
Professionaljudgment
2
Conceptual,communication
2–11
Statementofcashflows
6
Analytical
2–12
Incomestatement
5
Analytical
2–13
Incomestatement
5
Analytical
2–14
Statementofcashflows
6
Analytical
2–15
Articulationoffinancialstatements
7
Conceptual
2–16
Windowdressingfinancialstatement
9
Analytical,conceptual
2–17
TootsieRollfinancialstatements
4,5,6
Analytical
2–18
Assessingfinancialresults
5
Analytical
Problems
2–1
Preparingandevaluatingabalancesheet
4
Mechanical
2–2
Effectsoftransactions
3
Analytical
2–3
Effectsoftransactions（Problem2–4isanalternate）
3
Mechanical
2–4
Effectsoftransactions（AlternatetoProblem2–3）
3
Mechanical
2–5
Preparingabalancesheet,effectsoftransactions（2–6isanalternate）
4
Mechanical,conceptual
2–6
Preparingabalancesheet,effectsoftransactions（AlternatetoProblem2–5）
4
Mechanical,conceptual
2–7
Preparingabalancesheetandstatementofcashflows,effectsoftransactions
3,4,6
Mechanical
2–8
Preparingfinancialstatements,effectsoftransactions,evaluatingsolvency
4,5,6
Mechanical
2–9
Preparingabalancesheet,discussionofGAAP
4,8
Conceptual,mechanical,analytical,communication
2–10
Preparingabalancesheet,discussionofGAAP
2,4
Conceptual,mechanical,analytical,communication
Cases
Topic
Learning
Objectives
Characterof
Assignment
2–1
Preparearealisticbalancesheetforahypotheticalentity.
4
Conceptual,mechanical,analytical,group
2–2
Locateandevaluatethefinancialstatementsofapubliclyownedcompany.
4,5,6
Real,analytical,communication,group
2–3
Usingabalancesheet
4
Analytical,communication
2–4
Usingastatementofcashflows
6
Conceptual,analytical
2–5
Windowdressing
9
Analytical,communication,ethics
BusinessWeek
Assignment
2–6
BusinessWeekassignment
1,7
Analytical
Internet
Assignment
2–1
IntroductiontoEDGAR
4,5,1
Real—CiscoSystems@EDGAR
Note:
AdditionalInternetassignmentsforthischapterareavailablebothinAppendixBandonourhomepage:
www.magpie.org/cyberlab
Descriptionsofproblems,cases,
andinternetassignment
Shownbelowarebriefdescriptionsofeachproblemandcase.Thesedescriptionsareaccompaniedbytheestimatedtime（inminutes）requiredforcompletionandbyadifficultyrating.Thetimeestimatesassumeuseofthepartiallyfilled-inworkingpapers.
Problems
2–1
SmokeyMountainLodge
Prepareabalancesheetfromalistofbalancesheetitemsinrandomorder.Determinetheamountofoneitemasaplugfigure.Alsoevaluatethecompany’ssolvency.
15 Easy
2–2
AjaxMovingCompany
Effectsoftransactionsupontheaccountingequationareillustratedintabularform.Studentsareaskedtowriteasentenceortwoexplainingthenatureofeachtransaction.
15 Easy
2–3
GoldstarCommunications
Showintabularformtheeffectsofvariousbusinesstransactionsupontheaccountingequation.（Problem2–4isanalternate.）
15 Medium
2–4
RankinTruckRental
Showintabularformtheeffectsofvariousbusinesstransactionsupontheaccountingequation.（AlternatetoProblem2–3.）
15 Medium
2–5
HereCometheClowns!
Preparationofabalancesheetforacircus—anentitywithanunusualvarietyofassetaccounts.Alsorequiresstudentstoexplaintheeffectsuponthisbalancesheetofafirethatdestroysoneoftheassets.（Problem2–6isanalternate.）
20 Medium
2–6
WilsonFarms,Inc.
Prepareabalancesheetforafarm—anentitywithawidevarietyofassets.Also,explaintheeffectsuponthisbalancesheetofthedestructionofoneoftheassets.（AlternatetoProblem2–5.）
20 Medium
2–7
TheOvenBakery
Prepareabalancesheetfromanalphabeticallistingofaccounts,andprepareasecondbalancesheetandastatementofcashflowsaftersomeadditionaltransactions.Evaluatethecom
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