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1、CHAPTER 18ACCOUNTING FOR INCOME TAXESCONTENT ANALYSIS OF EXERCISES AND PROBLEMSNumberContentTime Range(minutes)E18-1Single Temporary Difference. Deferred tax liability. Higher future tax rate. Scheduling. Preparation of income tax journal entry.10-15E18-2Temporary Difference. Depreciation. Preparati
2、on of income tax journal entry. Balance sheet disclosure.10-15E18-3Single Temporary Difference: Multiple Rates. Depreciation. Lower future rates. Scheduling. Preparation of income tax journal entry.10-15E18-4Single Temporary Difference. Deferred tax asset. Beginning balance. Preparation of income ta
3、x journal entry. Balance sheet disclosure.10-15E18-5Valuation Account. Deferred tax asset and valuation allowance. Preparation of income tax journal entries and partial income statement.10-15E18-6Income Taxes. Fill in missing information for various current and deferred income tax items.10-15E18-7Or
4、iginating and Reversing Difference. Preparation of income tax journal entries for six years. Discuss originations and reversals.15-20E18-8Multiple Temporary Differences. One deductible and one taxable difference. Beginning balances. Preparation of income tax journal entry.15-20E18-9Operating Loss. P
5、reparation of income tax journal entry and partial income statement for carryback.10-15E18-10Operating Loss. Preparation of income tax journal entries and partial income statement for carryforward.10-15E18-11Operating Loss. Preparation of income tax journal entries and partial income statements for
6、two years. Carryforward. Discussion of election to forgo carryback.20-30 / 文档可自由编辑打印NumberContentTime Range(minutes)E18-12Intraperiod Tax Allocation. Year-end journal entry. Income statement. Statement of retained earnings.15-20E18-13Intraperiod Income Taxes. Calculation. Journal entry. Income state
7、ment.15-20E18-14Intraperiod Tax Allocation. Income tax liability. Extraordinary loss, loss from discontinued component, gain on disposal, change in depreciation method, prior period error. Income statement disclosure. Statement of retained earnings.15-25E18-15Balance Sheet Disclosure. Presentation o
8、f income tax disclosures.10-15E18-16Change in Tax Rates. Correction of deferred tax liability. Calculation of amount and preparation of journal entry.10-15P18-1Temporary and Permanent Differences. Identification and indication of result for various examples.10-20P18-2Definitions. Matching of terms w
9、ith definitions related to current and deferred tax items. 5-10P18-3Multiple Temporary Differences. Estimated warranty expense, depreciation. Preparation of income tax journal entry and partial income statement. Balance sheet disclosure.15-20P18-4Interperiod Tax Allocation: Change in Rate. Warranty
10、expense, depreciation, rent receipts, gross profit. Preparation of income tax journal entry and condensed income statement.Balance sheet disclosures.20-30P18-5Interperiod Tax Allocation. Computation of taxable income given various information. Preparation of income tax journal entry. Discussion of p
11、ermanent differences.25-35P18-6Interperiod Tax Allocation: Change in Rate. Computation of taxable income. Preparation of income tax journal entry and condensed income statement.20-40P18-7Deferred Tax Liability: Depreciation. Depreciation schedule, deferred tax liability schedule. Preparation of inco
12、me tax journal entry. Explanation of change in deferred tax liability.25-40P18-8Deferred Tax Liability: Depreciation. Depreciation schedule, deferred tax liability schedule. Preparation of income tax journal entries and lower portions of income statements. Presentation of balance sheet disclosures.2
13、5-40P18-9Deferred Taxes: Multiple Rates. One taxable and deductible difference. Higher future tax rate. Scheduling. Preparation of income tax journal entry and lower portion of income statement. Preparation of income tax journal entries.30-40NumberContentTime Range(minutes)P18-10Operating Loss. Prep
14、aration of income statement and journal entries for two years. Carryback and carryforward. Valuation allowance.30-45P18-11Operating Loss. Preparation of income statement and journal entries for two years. Carryback and carryforward. No valuation account.30-45P18-12Balance Sheet Reporting and Tax Rate Changes. Balance sheet disclosures. Correction of deferred tax items. Preparation of income tax journal entry. Computation of income tax expense.25-35P18-13Comprehensive: Intraperiod and Interperiod Tax Allocation. Allocation schedule. Preparation of income tax journal entry, partial income s
