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1、SIMULATIONTOPICELEMENTS (TABS)KIESO 12/E CHAPTER1BondsValuationAmortizationJournal EntriesCommunication (effective interest)Research (extinguishment)142Segment ReportingRevenue TestIncome TestAsset TestReportable SegmentsMinimum TestCommunication (purpose of segment reporting)Research (determine if
2、enough segments have been identified.)243Basic ConceptsConcepts (GAAP Hierarchy), Journal Entries, Calculations, Communication (Revenue/Expense Recognition), Research (Revenue Recognition - right of return)2,3,8 & 184BondsValuation (with detachable warrants)AmortizationJournal EntriesCommunication (
3、effective interest)Research (extinguishment)14, 165Error CorrectionConcepts, Journal Entries, Calculations, Communications (explain inventory errors), Research (Def. of Error, Approp. Disclosure)226Accounting ChangesConcepts, Calculations, Classification/Disclosure, Communication (explain disclosure
4、 and calculation for dep. Change), Research (pro-forma disclosures?)227LeasesCalculations (PV MLP; Amortization Table), Journal Entries, Classification/Disclosure, Communications(Lease Capitalization Criteria), Research (lease disclosures)218Statement of Cash FlowsConcepts, Calculations (Cash flow f
5、rom operations - direct method), Communication (explain purpose / major categories of SCF), Research (classify proceeds from AFS securities)239Deferred TaxTemp./Perm Diff., Deferred Tax Schedule, Calculate Taxable Income, Journal Entries, Disclosures, Communication (explain effects of change in tax
6、rate), Research (tax rate changes.)1910InvestmentsClassification, Journal Entries, Schedule, Communication (Equity Method), Research (Dividends Received on Trading Securities)1711InventoryConcepts LIFO, FIFO, $ Value LIFO), Journal Entries, Schedule Ending Inv., Schedule CofGS, Errors, Communication (explain treatment for Inv. Error), Research (Definition of Inv.)8 & 912Fixed AssetsConcepts, Allocation of lump-sum purchase, Depreciation, Disposal, Exchange, Communication (explain exchanges), Research (impairment)10, 11
