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1、CHAPTER 22Accounting Changes and Error AnalysisASSIGNMENT CLASSIFICATION TABLE (BY TOPIC)TopicsQuestionsBriefExercisesExercisesProblemsConcepts for Analysis1.Differences between change in principle, change in estimate, change in entity, errors.2, 4, 6, 7,8, 9, 12, 13, 15, 21831, 2, 3, 42.Accounting
2、changes:a.Comprehensive.3, 6, 71, 2, 4, 5b.Changes in estimate, changes in depreciation methods.8, 94, 5, 93, 4, 6, 7, 8, 9, 10, 11, 12, 16, 171, 2, 4, 6, 71, 2, 3,4, 5, 6c.Changes in accounting for long-term construction contracts.2, 101, 2, 101, 8, 1331, 2d.Change from FIFO to average cost.2, 8, 1
3、43e.Change from FIFO to LIFO.2, 11101, 2f.Change from LIFO.832, 3, 5,8, 142, 5g.Miscellaneous.1, 3, 4, 5, 88, 9, 101, 53.Correction of an error.a.Comprehensive.8, 14, 15,17, 198, 9, 108, 15, 16, 18, 19, 20, 213, 6, 7, 8, 9, 102, 3, 4b.Depreciation.2, 18, 216, 79, 15,17, 181, 6, 8c.Inventory.9, 16, 2
4、0107, 17, 182, 101, 2*4.Changes between fair value and equity methods.11, 1222, 2311, 12*This material is dealt with in an Appendix to the chapter.ASSIGNMENT CLASSIFICATION TABLE (BY LEARNING OBJECTIVE)Learning ObjectivesQuestionsBrief ExercisesExercisesProblemsConcepts for Analysis1.Identify the ty
5、pes of accounting changes.2.Describe the accounting for changes in accounting principles.1, 2, 3, 41CA22-53.Understand how to account for retrospective accounting changes.5, 6, 7, 8, 9, 101, 2, 3, 9, 101, 2, 3, 4, 5, 8, 13, 142, 3, 5CA22-1, CA22-2, CA 22-3, CA22-44.Understand how to account for impr
6、acticable changes.1125.Describe the accounting for changes in estimates. 124, 5, 96, 7, 8, 9, 10, 11, 121, 2, 3, 4, 6CA22-5, CA22-66.Identify changes in a reporting entity.137.Describe the accounting for correction of errors.15, 16, 17, 18, 19, 20, 216, 7, 8, 107, 8, 9, 15, 16, 17, 18,19, 20, 211, 2
7、, 3, 6, 7, 8, 9, 108.Identify economic motives for changing accounting methods.9.Analyze the effect of errors. 1418, 19, 20, 216, 7, 8, 9, 10*10.Make the computations and prepare the entries necessary to record a change from or to the equity method of accounting.11, 1222, 2311, 12ASSIGNMENT CHARACTE
8、RISTICS TABLEItemDescriptionLevel ofDifficultyTime(minutes)E22-1Change in principlelong-term contracts.Moderate1015E22-2Change in principleinventory methods.Moderate1015E22-3Accounting change.Difficult2530E22-4Accounting change.Difficult2530E22-5Accounting change.Difficult3035E22-6Accounting changes
9、depreciation.Difficult3035E22-7Change in estimate and error; financial statements.Moderate2530E22-8Accounting for accounting changes and errors.Simple510E22-9Error and change in estimatedepreciation.Simple1520E22-10Depreciation changes.Moderate2025E22-11Change in estimatedepreciation.Simple1015E22-1
10、2Change in estimatedepreciation.Simple2025E22-13Change in principlelong-term contracts.Simple1015E22-14Various changes in principleinventory methods.Moderate2025E22-15Error correction entries.Simple1520E22-16Error analysis and correcting entry.Simple1015E22-17Error analysis and correcting entry.Simp
11、le1015E22-18Error analysis.Moderate2530E22-19Error analysis and correcting entries.Simple2025E22-20Error analysis.Moderate2025E22-21Error analysis.Moderate1015*E22-22Change from fair value to equity.Complex2530*E22-23Change from equity to fair value.Moderate1520P22-1Change in estimate and error corr
12、ection.Moderate3035P22-2Comprehensive accounting change and error analysis problem.Complex3040P22-3Error corrections and accounting changes.Complex3040P22-4Accounting changes.Moderate4050P22-5Change in principleinventoryperiodic.Moderate3035P22-6Accounting change and error analysis.Moderate2530P22-7
13、Error corrections.Moderate2530P22-8Comprehensive error analysis.Difficult3035P22-9Error analysis.Moderate2025P22-10Error analysis and correcting entries.Complex5060*P22-11Fair value to equity method with goodwill.Moderate2025*P22-12Change from fair value to equity method.Moderate2025CA22-1Analysis of various accounting changes and errors.Moderate2535CA22-2Analysis of various accounting changes and errors.Moderate2030CA22-3Analysis of three accounting changes and err
