Solution Manual for Accounting Principles, Volume 2, 7th Canadian Edition by Weygandt

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Solution Manual for Accounting Principles, Volume 2, 7th Canadian Edition by Weygandt

CHAPTER 11 Financial Reporting Concepts

ASSIGNMENT CLASSIFICATION TABLE

Learning Objectives

Questions

Brief Exercises

Exercises

Problems

Set A

Problems

Set B

  1. Explain the importance of having a conceptual framework of accounting, and list the key components.

1 

1

9

1

1

  1. Explain the objective of financial reporting, and define the elements of the financial statements.

2, 3, 4, 20 

2

1, 10

1, 2, 4, 7

1, 2, 4, 7

  1. Apply the fundamental and enhancing qualitative characteristics of the conceptual framework to financial reporting.

5, 6, 7, 8, 9, 10, 11, 21 

3

2, 3, 

1, 2, 7

1, 2, 7

  1. Apply the recognition and measurement criteria of the conceptual framework to financial reporting situations.

11, 12, 13, 14, 15, 16, 17, 18, 19, 

4, 5, 6, 7, 8, 9, 10, 11

4, 5, 6, 7, 8, 10, 11, 12

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

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

  1. Apply the foundational concepts, assumptions and constraints of the conceptual framework to financial reporting situations.

20, 21, 22, 23, 24

11, 12, 13, 14

6, 9, 10, 11, 12

1, 7, 8

1, 7, 8

ASSIGNMENT CHARACTERISTICS TABLE 

Problem Number

Description

Difficulty Level

Time

Allotted (min.)

1A

Identify violations of the components of the conceptual framework.

Complex

45-50

2A

Identify objective of financial reporting, identifying elements, and revenue and expense recognition – earnings approach. 

Moderate

35-40

3A

Identify contract components and prepare journal entries– revenue recognition contract based approach, multiple performance obligations.

Moderate

20-25

4A

Identify elements of the financial statements – contract-based approach revenue transactions. 

Moderate

15-20

5A

Identify revenue recognition criteria and prepare journal entries–earnings approach.

Moderate

20-25

6A

Identify contract components and prepare journal entries – revenue recognition contract-based approach, right of return.

Moderate

25-30

7A

Identify concept or assumption violated and prepare entries.

Moderate

30-35

8A

Explain assumptions and concepts – going concern, full disclosure.

Moderate

15-20

1B

Identify violations of the components of the conceptual framework.

Complex

45-50

2B

Identify objective of financial reporting, identifying elements, and revenue and expense recognition. 

Moderate

35-40

3B

Identify contract components and prepare journal entries– revenue recognition contract based approach, multiple performance obligations.

Moderate

20-25

4B

Identify elements of the financial statements – contract-based approach revenue transactions.

Moderate

15-20

5B

Identify revenue recognition criteria and prepare journal entries–earnings approach.

Moderate

20-25

6B

Identify contract components and prepare journal entries – revenue recognition contract-based approach, right of return.

Moderate

25-30

7B

Identify elements, assumptions, constraints and measurement criteria.

Moderate

30-35

8B

Comment on application of accounting assumptions and concepts.

Moderate

15-20

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