Kieso Chap18, 2007 Edition

In: Business and Management

Submitted By t1122yukiko
Words 23629
Pages 95
CHAPTER 18

Revenue Recognition

ASSIGNMENT CLASSIFICATION TABLE (BY TOPIC)

Topics

Questions
Brief
Exercises

Exercises

Problems Concepts for Analysis
*1. Realization and recognition; sales transactions; high rates of return.
1, 2, 3, 4,
5, 6, 22
1
1, 2, 3
1
1, 2, 3, 4, 5,
7, 8, 9
*2. Long-term contracts.
7, 8, 9, 10, 11, 12, 22
2, 3, 4,
5, 6
4, 5, 6, 7,
8, 9, 10
1, 2, 3, 4, 5, 6, 7, 14, 15, 16, 17
1, 2, 3, 6
*3. Installment sales.
13, 14, 15, 16, 17, 18, 19, 20, 21, 22
7, 8, 9
11, 12, 13, 14, 15, 16
1, 8, 9, 10, 11, 12, 15
1, 2, 3
*4. Repossessions on installment sales.

8
13, 17, 18
10, 11, 12, 13, 14

*5. Cost-recovery method; deposit method.
13, 22,
23, 24
10
15, 16

8, 9
*6. Franchising.
22, 25, 26, 27, 28
11
19, 20

10
*7. Consignments.
29
12
21

*This material is dealt with in an Appendix to the chapter.

ASSIGNMENT CLASSIFICATION TABLE (BY LEARNING OBJECTIVE)

Learning Objectives Brief
Exercises

Exercises

Problems
1. Apply the revenue recognition principle.
1
1, 2, 3

2. Describe accounting issues for revenue recognition at point of sale.
1
1, 2, 3
1
3. Apply the percentage-of-completion method for long-term contracts.
2, 3
4, 5, 6, 7, 8, 9
1, 2, 3, 4, 5,
6, 7, 16, 17
4. Apply the completed-contract method for long-term contracts.
4, 5
4, 8, 9, 10
1, 2, 3, 5, 6, 7, 15, 16, 17
5. Identify the proper accounting for losses on long-term contracts.
6
10
5, 6, 7, 15
6. Describe the installment-sales method of accounting.
7, 8, 9
11, 12, 13, 14, 15, 16, 17, 18
1, 8, 9, 10, 11, 12, 13, 14
7. Explain the cost-recovery method of accounting.
10
15, 16

*8. Explain revenue recognition for franchises and consignment sales.
11, 12
19, 20, 21

ASSIGNMENT CHARACTERISTICS TABLE

Item

Description
Level of
Difficulty
Time
(minutes)…...

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