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Chap14 Intermediate Accounting Ii

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CHAPTER 14
Long-Term Liabilities
ASSIGNMENT CLASSIFICATION TABLE (BY TOPIC)
Topics 1. Long-term liability; classification; definitions. Issuance of bonds; types of bonds. Premium and discount; amortization schedules. Questions 1, 10, 14, 20, 23, 24, 25 2, 3, 4, 9, 10, 11 5, 6, 7, 8, 11 1, 2, 3, 4, 5, 6, 7 3, 4, 6, 7, 8, 10 Brief Exercises Exercises 1, 2 Problems 10, 11 Concepts for Analysis 1, 2, 3

2.

3, 4, 5, 6, 7, 8, 9, 10, 11 4, 5, 6, 7, 8, 9, 10, 11, 13, 14, 15 12, 13, 14, 15 16, 17, 18 19

1, 2, 3, 4, 5, 6, 7, 10 1, 2, 3, 4, 5, 6, 7, 10, 11 2, 4, 5, 6, 7, 10 8, 9 10

1, 3, 6

3.

1, 2, 3, 4

4. 5. 6.

Retirement and refunding of debt. Imputation of interest on notes. Disclosures of long-term obligations. Troubled …show more content…

Effective-interest method. Level of Difficulty Simple Simple Simple Simple Simple Simple Simple Moderate Moderate Moderate Simple Simple Simple Simple Simple Simple Simple Moderate Simple Moderate Moderate Moderate Moderate Moderate Simple Moderate Simple Moderate Moderate Simple Moderate Moderate Moderate Simple Moderate Moderate Moderate Time (minutes) 15–20 15–20 15–20 15–20 15–20 15–20 15–20 15–20 20–30 15–20 20–30 15–20 15–20 12–16 10–15 15–20 15–20 15–20 10–15 15–20 20–30 25–30 25–30 20–30 15–20 20–25 15–20 25–30 20–30 15–20 50–65 20–25 20–25 15–25 20–25 20–25 40–50

Copyright © 2010 John Wiley & Sons, Inc.

Kieso, Intermediate Accounting, 13/e, Solutions Manual

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14-3

ASSIGNMENT CHARACTERISTICS TABLE (Continued)
Item *P14-12 *P14-13 *P14-14 Description Debtor/creditor entries for continuation of troubled debt. Restructure of note under different circumstances. Debtor/creditor entries for continuation of troubled debt with new effective-interest. Bond theory: balance sheet presentations, interest rate, premium. Various long-term liability conceptual issues. Bond theory: price, presentation, and retirement. Bond theory: amortization and gain or loss recognition. Off-balance-sheet financing. Bond issue, ethics Level of Difficulty Moderate Moderate Complex Time (minutes) 15–25 30–45 40–50

CA14-1 CA14-2 CA14-3 CA14-4 CA14-5 CA14-6

Moderate Moderate Moderate Simple Moderate Moderate

25–30 10–15 15–25 20–25 20–30

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