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2010-01-07
Kieso, Intermediate Accounting 中级会计 第13版(最新版) 答案部分。正文部分在另一个帖子里。
CHAPTER 8

Valuation of Inventories: A Cost-Basis Approach



ASSIGNMENT CLASSIFICATION TABLE (BY TOPIC)

Topics

Questions

Brief Exercises


Exercises


Problems


Concepts
for Analysis

1.
Inventory accounts; determining quantities, costs, and items to be included in inventory;
the inventory equation; balance sheet disclosure.

1, 2, 3, 4, 5, 6, 8, 9
1, 3
1, 2, 3,
4, 5, 6

1, 2, 3
1, 2, 3, 5, 11
2.
Perpetual vs. periodic.

2
9, 13, 14,
17, 20

4, 5, 6

3.
Recording of discounts.
10, 11

7, 8
3
4
4.
Inventory errors.
7
4
2, 3, 4, 5, 10, 11, 12
2

5.
Flow assumptions.
12, 13, 16, 18, 20
5, 6, 7
9, 13, 14, 15, 16, 17, 18, 19, 20, 21, 22
1, 4, 5,
6, 7

5, 6, 7, 8
6.
Inventory accounting changes.


18
7
6, 7, 10
7.
Dollar-value LIFO methods.
14, 15, 17, 18, 19
8, 9
22, 23, 24,
25, 26

1, 8, 9,
10, 11

8, 9





ASSIGNMENT CLASSIFICATION TABLE (BY LEARNING OBJECTIVE)

Learning Objectives

Brief Exercises

Exercises

Problems
1.
Identify major classifications of inventory.

1


2.
Distinguish between perpetual and periodic inventory systems.

2
4, 9, 13,
17, 20

4, 5, 6
3.
Identify the effects of inventory errors
on the financial statements.

4
5, 10, 11, 12

4.
Understand the items to include as inventory cost.

3
1, 2, 3, 4,
5, 6, 7, 8

1, 2, 3
5.
Describe and compare the cost flow assumptions used to account for inventories.

5, 6, 7
9, 13, 14, 15, 16, 17, 18, 19, 20, 22
1, 4, 5, 6, 7
6.
Explain the significance and use of a LIFO reserve.


21

7.
Understand the effect of LIFO liquidations.




8.
Explain the dollar-value LIFO method.

8, 9
22, 23, 24, 25, 26
1, 8, 9,
10, 11

9.
Identify the major advantages and disadvantages
of LIFO.




10.
Understand why companies select given inventory methods.








ASSIGNMENT CHARACTERISTICS TABLE                                          

Item

Description
Level of DifficultyTime
(minutes)
E8-1 Inventoriable costs.Moderate

15–20

E8-2 Inventoriable costs.Moderate 10–15
E8-3 Inventoriable costs.Simple10–15
E8-4 Inventoriable costs—perpetual.Simple10–15
E8-5 Inventoriable costs—error adjustments.Moderate15–20
E8-6 Determining merchandise amounts—periodic.Simple10–20
E8-7 Purchases recorded net.
Simple10–15
E8-8 Purchases recorded, gross method.
Simple20–25
E8-9 Periodic versus perpetual entries.Moderate15–25
E8-10 Inventory errors, periodic.Simple10–15
E8-11 Inventory errors.Simple10–15
E8-12 Inventory errors.Moderate15–20
E8-13 FIFO and LIFO—periodic and perpetual.Moderate15–20
E8-14 FIFO, LIFO and average cost determination.Moderate20–25
E8-15 FIFO, LIFO, average cost inventory.Moderate15–20
E8-16 Compute FIFO, LIFO, average cost—periodic.Moderate15–20
E8-17 FIFO and LIFO; periodic and perpetual.Simple10–15
E8-18 FIFO and LIFO; income statement presentation.Simple15–20
E8-19 FIFO and LIFO effects.Moderate15–20
E8-20 FIFO and LIFO—periodic.Simple10–15
E8-21 LIFO effect.Moderate10–15
E8-22 Alternate inventory methods—comprehensive.Moderate25–30
E8-23 Dollar-value LIFO.Simple5–10
E8-24 Dollar-value LIFO.Simple15–20
E8-25 Dollar-value LIFO.Moderate20–25
E8-26 Dollar-value LIFO.Moderate15–20
P8-1 Various inventory issues.Moderate30–40
P8-2 Inventory adjustments.Moderate25–35
P8-3 Purchases recorded gross and net.Simple20–25
P8-4 Compute FIFO, LIFO, and average cost.Complex40–55
P8-5 Compute FIFO, LIFO, and average cost.Complex40–55
P8-6 Compute FIFO, LIFO, and average cost—periodic
and perpetual.
Moderate 25–35
P8-7 Financial statement effects of FIFO and LIFO.Moderate30–40
P8-8 Dollar-value LIFO.Moderate30–40
P8-9 Internal indexes—dollar-value LIFO.Moderate25–35
P8-10 Internal indexes—dollar-value LIFO.Complex30–35
P8-11 Dollar-value LIFO.Moderate40–50

附件列表

Kieso, Intermediate Accounting 13th Edition Solution Manual.zip

大小:6.8 MB

只需: 6 个论坛币  马上下载

Solution

本附件包括:

  • solution CHAPTER 3.rtf
  • solution CHAPTER 5.rtf
  • solution CHAPTER 6.rtf
  • solution CHAPTER 4a.rtf
  • solution CHAPTER 7.rtf
  • solution CHAPTER 10.rtf
  • solution CHAPTER 11.rtf
  • solution CHAPTER 12.rtf
  • solution CHAPTER 13.rtf
  • solution CHAPTER 14.rtf
  • solution CHAPTER 15.rtf
  • solution CHAPTER 16.rtf
  • solution CHAPTER 8.rtf
  • solution CHAPTER 18.rtf
  • solution CHAPTER 19.rtf
  • solution CHAPTER 17.rtf
  • solution CHAPTER 20.rtf
  • solution CHAPTER 22.rtf
  • solution CHAPTER 23.rtf
  • solution CHAPTER 24.rtf
  • solution CHAPTER 21.rtf

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2010-1-8 09:13:12
纯英文的中级会计???????
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2010-1-9 07:01:57
下载到了,十分感谢楼主的分享。
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2010-1-10 07:59:41
为何没有第一第二章的答案呢?
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2010-1-18 12:06:35
万分感谢你的帖子, 若有TEST BANK,请再发上.
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2010-1-20 11:28:21
謝謝你熱心提供解答,不過第24章後半部(P.57~78)內容都是空白的,是否有缺漏還是檔案錯誤?
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