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1、 Copyright 2011 John Wiley & Sons, Inc. Weygandt, IFRS, 1/e, Solutions Manual (For Instructor Use Only)8-1CHAPTER 8Accounting for ReceivablesASSIGNMENT CLASSIFICATION TABLEStudy ObjectivesQuestionsBrief ExercisesDo It!ExercisesA ProblemsB Problems1.Identify the different types of receivables.1, 212.
2、Explain how companies recognize accounts receivable.321, 21A, 3A, 4A, 6A, 7A1B, 3B, 4B, 6B, 7B3.Distinguish between the methods and bases companies use to value accounts receivable.4, 5, 6, 7, 83, 4, 5, 6, 713, 4, 5, 61A, 2A, 3A, 4A, 5A1B, 2B, 3B, 4B, 5B4.Describe the entries to record the dispositi
3、on of accounts receivable.9, 10, 11827, 8, 96A, 7A6B, 7B5.Compute the maturity date of and interest on notes receivable.12, 13, 14, 15, 169, 10310, 11, 12, 136A, 7A6B, 7B6.Explain how companies recognize notes receivable.1110, 11, 127A7B7.Describe how companies value notes receivable.7A7B8.Describe
4、the entries to record the disposition of notes receivable.17312, 136A, 7A6B, 7B9.Explain the statement presentation and analysis of receivables.18, 193, 124141A, 6A1B, 6B8-2Copyright 2011 John Wiley & Sons, Inc. Weygandt, IFRS, 1/e, Solutions Manual (For Instructor Use Only)ASSIGNMENT CHARACTERISTIC
5、S TABLEProblem NumberDescriptionDifficulty LevelTime Allotted (min.)1APrepare journal entries related to bad debts expense.Simple15202ACompute bad debts amounts.Moderate20253AJournalize entries to record transactions related to bad debts.Moderate20304AJournalize transactions related to bad debts.Mod
6、erate20305AJournalize entries to record transactions related to bad debts.Moderate20306APrepare entries for various notes receivable transactions.Moderate40507APrepare entries for various receivable transactions.Complex50601BPrepare journal entries related to bad debts expense.Simple15202BCompute ba
7、d debts amounts.Moderate20253BJournalize entries to record transactions related to bad debts.Moderate20304BJournalize transactions related to bad debts.Moderate20305BJournalize entries to record transactions related to bad debts.Moderate20306BPrepare entries for various notes receivable transactions
8、.Moderate40507BPrepare entries for various receivable transactions.Complex5060Copyright 2011 John Wiley & Sons, Inc. Weygandt, IFRS, 1/e, Solutions Manual (For Instructor Use Only)8-3WEYGANDT IFRS 1E CHAPTER 8 ACCOUNTING FOR RECEIVABLESNumberSOBTDifficultyTime (min.)BE11CSimple12BE22APSimple57BE33,
9、9ANSimple46BE43APSimple46BE53APSimple46BE63APSimple24BE73ANSimple46BE84APSimple68BE95APSimple810BE105APModerate810BE116APSimple24BE129APSimple46DI13APSimple24DI24APSimple46DI35, 8APSimple68DI49ANSimple46EX12APSimple810EX22APSimple810EX33ANSimple810EX43ANSimple68EX53APSimple68EX63APSimple68EX74APSimp
10、le46EX84APSimple68EX94APSimple68EX105, 6ANSimple810EX115, 6ANSimple68EX125, 6, 8APModerate1012EX135, 8APSimple810EX149APSimple8108-4Copyright 2011 John Wiley & Sons, Inc. Weygandt, IFRS, 1/e, Solutions Manual (For Instructor Use Only)ACCOUNTING FOR RECEIVABLES (Continued)NumberSOBTDifficultyTime (mi
11、n.)P1A2, 3, 9ANSimple1520P2A3ANModerate2025P3A2, 3ANModerate2030P4A2, 3ANModerate2030P5A3ANModerate2030P6A2, 4, 5, 8, 9ANModerate4050P7A2, 48APComplex5060P1B2, 3, 9ANSimple1520P2B3ANModerate2025P3B2, 3ANModerate2030P4B2, 3ANModerate2030P5B3ANModerate2030P6B2, 4, 5, 8, 9ANModerate4050P7B2, 48APComple
12、x5060BYP13EModerate2025BYP29AN, ESimple1015BYP38APSimple1015BYP44ANModerate2030BYP53ESimple1015BYP63ESimple1015BLOOMS TAXONOMY TABLECopyright 2011 John Wiley & Sons, Inc.Weygandt, IFRS, 1/e, Solutions Manual(For Instructor Use Only) 8-5Correlation Chart between Blooms Taxonomy, Study Objectives and
13、End-of-Chapter Exercises and ProblemsStudy ObjectiveKnowledgeComprehensionApplicationAnalysisSynthesisEvaluation1.Identify the different types of receivables.Q8-2Q8-1BE8-12.Explain how companies recognize accounts receivable.Q8-3 BE8-2 E8-1E8-2 P8-7A P8-7BP8-1A P8-3AP8-4A P8-6A P8-1BP8-3B P8-4B P8-6
14、B3.Distinguish between the methods and bases used to value accounts receivable.Q8-8Q8-4 Q8-5 Q8-6BE8-4 BE8-5 BE8-6 DI8-1 E8-5E8-6Q8-7 BE8-3 BE8-7 E8-3 E8-4P8-1A P8-2A P8-3A P8-4A P8-5AP8-1B P8-2B P8-3B P8-4B P8-5B4.Describe the entries to record the disposition of accounts receivable.Q8-9Q8-10Q8-11
15、BE8-8 DI8-2 E8-7E8-8 E8-9 P8-7A P8-7BP8-6A P8-6B5.Compute the maturity date of and interest on notes receivable.Q8-13Q8-12 Q8-16Q8-14 Q8-15 BE8-9 BE8-10 DI8-3E8-12 E8-13 P8-7A P8-7BE8-10 E8-11 P8-6A P8-6B6.Explain how companies recognize notes receivable.BE8-11 P8-7AP8-7B E8-12E8-10 E8-117.Describe how companies value notes receivable.P8-7A P8-7B8.Describe the entries to record the disposition of notes receivable.Q8-17DI8-3 E8-12 E8-13P8-7A P8-7BP8-6A P8-6B9.Explain the statement prese
