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1、CHAPTER 3Adjusting the AccountsASSIGNMENT CLASSIFICATION TABLEBriefABStudy ObjectivesQuestionsExercisesExercisesProblemsProblems*1.Explain the time periodassumption.1, 2*2.Explain the accrual basis3, 4, 51, 6of accounting.*3.Explain why adjusting1, 6, 71entries are needed.*4.Identify the major types
2、8, 9, 10, 182, 82, 7of adjusting entries.*5.Prepare adjusting entriesfor prepayments.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, 5B*6.Prepare adjusting entriesfor accruals.8, 14, 15,16, 17, 18,72, 3, 4, 5,6, 7, 8, 9,1A, 2A,3A,1B, 2B,3B,19, 20114A
3、, 5A, 6A4B, 5B*7.Describe the nature and219, 103, 4, 5, 6,1A, 2A,1B, 2B,purpose of an adjustedtrial balance.7, 8, 9, 103A,5A, 6A3B,5B*8.Prepare adjusting entries2211126Afor the alternativetreatment ofprepayments.*Note: All asterisked Questions, Exercises, and Problems relate to material contained in
4、 theappendix *to the chapter.3-1ASSIGNMENT CHARACTERISTICS TABLEProblemDifficultyTimeNumber1ADescriptionPrepare adjusting entries, post to ledger accounts, andLevelSimpleAllotted (min.)4050prepare an adjusted trial balance.2APrepare adjusting entries, post, and prepare an adjustedSimple5060trial bal
5、ance and financial statements.3A4A5APrepare adjusting entries and financial statements.Prepare adjusting entries.Journalize transactions and follow through accountingModerateModerateModerate405030406070cycle to preparation of financial statements.*6A*Prepare adjusting entries, an adjusted trial bala
6、nce, andModerate4050financial statements using appendix.1BPrepare adjusting entries, post to ledger accounts, andSimple4050prepare an adjusted trial balance.2BPrepare adjusting entries, post, and prepare an adjustedSimple5060trial balance and financial statements.3B4B5BPrepare adjusting entries and
7、financial statements.Prepare adjusting entries.Journalize transactions and follow through accountingModerateModerateModerate405030406070cycle to preparation of financial statements.3-2BLOOMS TAXONOMY TABLE3-3Correlation Chart between Blooms Taxonomy, Study Objectives and End-of-Chapter Exercises and
8、 ProblemsStudy ObjectiveQ3-1Q3-3Q3-4Q3-1Q3-6Q3-8Q3-9Q3-8Q3-9Q3-10Q3-11Q3-12Q3-13Q3-19Q3-20Q3-17Q3-18BE3-3BE3-4BE3-5BE3-6E3-2E3-3E3-4E3-5E3-6E3-7E3-8E3-9E3-11P3-1AP3-2AP3-3AQ3-10Q3-18BE3-2BE3-8 E3-7E3-2P3-4A E3-11P3-5AP3-6AP3-1BP3-2BP3-3BP3-4BP3-5BQ3-7BE3-1Q3-5E3-6Q3-2E3-1KnowledgeComprehensionApplic
9、ationAnalysisSynthesisEvaluation*1.Explain the time period assumption.*2.Explain the accrual basis of accounting.*3.Explain why adjusting entries are needed.*4.Identify the major types of adjusting entries.*5.Prepare adjusting entries for prepayments.*6.Q3-8Q3-14Q3-15Q3-19Q3-20Prepare adjusting entr
10、ies for accruals.Q3-21CommunicationResearch CaseQ3-16Q3-18BE3-7E3-2E3-3E3-4E3-5E3-6BE3-9BE3-10E3-10E3-3E3-4E3-5E3-6E3-7E3-8Q3-22CookieChronicleE3-7E3-8E3-9E3-11P3-1AP3-2AP3-3AP3-4AE3-9P3-1AP3-2AP3-3AP3-5ABE3-11 P3-6AE3-12P3-5A E3-11P3-6AP3-1BP3-2BP3-3BP3-4BP3-5BP3-6AP3-1BP3-2BP3-3BP3-5B*7.Describe t
11、he nature and purpose of anadjusted trial balance.*8.Prepare adjusting entries for the alternativetreatment of prepayments.Broadening Your PerspectiveGroup Decision Ethics CaseFinancial ReportingInterpretingCaseComparative AnalysisFinancialInterpretingExploring the WebStatementsFinancialGlobal Focus
12、StatementsANSWERS TO QUESTIONS1.(a)Under the time period assumption, an accountant is required to determine the relevanceof each business transaction to specific accounting periods.(b) An accounting time period of one year in length is referred to as a fiscal year. A fiscalyear that extends from January 1 to December 31 is referred to as a calendar year.Accounting periods of less than one year are called interim periods.2.3.4.5.
