CHAPTER 6
Cash and Receivables
Assignment Classification Table (By Topic)
Brief Critical
Topics Questions Exercises Exercises Problems Thinking
1. Accounting for cash. 1, 2, 3, 4, 22, 1 1, 2 1
23
2. Accounting for 5, 6, 7, 8, 9, 2, 3, 4, 5, 6 3, 4, 5, 6, 2, 3, 4, 1, 2, 3, 4,
accounts receivable, 10, 11, 12, 7, 8, 9, 10, 5, 6 9, 10
bad debts, other 13, 14 11, 12, 16
allowances.
3. Accounting for notes 15, 16 7, 8 13, 14 7, 8, 9 2, 4, 5, 6, 7,
receivable. 8
4. Assignment and 17, 18, 19 9, 10, 11, 12, 15, 16, 10, 11 2, 5, 7
factoring of accounts 12, 13 17, 18, 19,
receivable. 21
5. Analysis of 20, 21 14 20, 21
Copyright © 2022 John Wiley & Sons, Inc. Kieso, Intermediate Accounting, 18/e, Solutions Manual (For Instructor Use Only) 14-1-367
, receivables.
*6. Petty cash and bank 23 15, 16, 17 22, 23, 12, 13, 14
reconciliations. 24, 25
*7. Allowance estimate 24, 25 18 26, 27 15
using expected cash
flow.
*This material is covered in an Appendix to the chapter.
14-1-368 Copyright © 2022 John Wiley & Sons, Inc. Kieso, Intermediate Accounting, 18/e, Solutions Manual (For Instructor Use Only)
,
, Assignment Classification Table (By Learning Objective)
Learning Objectives Brief Critical
Questions Exercises Exercises Problems Thinking
1. Indicate how to report cash 1, 2, 3, 4, 22 1 1, 2 1
and related items.
2. Define receivables and 5, 6 2, 3, 4 3, 4, 5, 6, 6 2, 4, 9
explain accounting issues 12, 16
related to their recognition.
3. Explain accounting issues 7, 8, 9, 10, 5, 6 7, 8, 9, 10, 2, 3, 4, 5, 1, 3, 9, 10
related to valuation of 11, 12, 13, 11, 12, 16 6
accounts receivable. 14
4. Explain accounting issues 15, 16 7, 8 13, 14 7, 8, 9 4, 6, 7, 8
related to recognition and
valuation of notes
receivable.
5. Explain additional 17, 18, 19, 9, 10, 11, 12, 14, 15, 10, 11 2, 5, 7
accounting issues related to 20, 21 12, 13, 14 16, 17, 18,
accounts and notes 19, 20, 21
receivable.
*6. Explain common techniques 23 15, 16, 17 22, 23, 24, 12, 13, 14
employed to control cash. 25
*7. Describe the estimation of 24, 25 18 26, 27 15
the allowance based on
expected cash flows.
14-1-368 Copyright © 2022 John Wiley & Sons, Inc. Kieso, Intermediate Accounting, 18/e, Solutions Manual (For Instructor Use Only)
Cash and Receivables
Assignment Classification Table (By Topic)
Brief Critical
Topics Questions Exercises Exercises Problems Thinking
1. Accounting for cash. 1, 2, 3, 4, 22, 1 1, 2 1
23
2. Accounting for 5, 6, 7, 8, 9, 2, 3, 4, 5, 6 3, 4, 5, 6, 2, 3, 4, 1, 2, 3, 4,
accounts receivable, 10, 11, 12, 7, 8, 9, 10, 5, 6 9, 10
bad debts, other 13, 14 11, 12, 16
allowances.
3. Accounting for notes 15, 16 7, 8 13, 14 7, 8, 9 2, 4, 5, 6, 7,
receivable. 8
4. Assignment and 17, 18, 19 9, 10, 11, 12, 15, 16, 10, 11 2, 5, 7
factoring of accounts 12, 13 17, 18, 19,
receivable. 21
5. Analysis of 20, 21 14 20, 21
Copyright © 2022 John Wiley & Sons, Inc. Kieso, Intermediate Accounting, 18/e, Solutions Manual (For Instructor Use Only) 14-1-367
, receivables.
*6. Petty cash and bank 23 15, 16, 17 22, 23, 12, 13, 14
reconciliations. 24, 25
*7. Allowance estimate 24, 25 18 26, 27 15
using expected cash
flow.
*This material is covered in an Appendix to the chapter.
14-1-368 Copyright © 2022 John Wiley & Sons, Inc. Kieso, Intermediate Accounting, 18/e, Solutions Manual (For Instructor Use Only)
,
, Assignment Classification Table (By Learning Objective)
Learning Objectives Brief Critical
Questions Exercises Exercises Problems Thinking
1. Indicate how to report cash 1, 2, 3, 4, 22 1 1, 2 1
and related items.
2. Define receivables and 5, 6 2, 3, 4 3, 4, 5, 6, 6 2, 4, 9
explain accounting issues 12, 16
related to their recognition.
3. Explain accounting issues 7, 8, 9, 10, 5, 6 7, 8, 9, 10, 2, 3, 4, 5, 1, 3, 9, 10
related to valuation of 11, 12, 13, 11, 12, 16 6
accounts receivable. 14
4. Explain accounting issues 15, 16 7, 8 13, 14 7, 8, 9 4, 6, 7, 8
related to recognition and
valuation of notes
receivable.
5. Explain additional 17, 18, 19, 9, 10, 11, 12, 14, 15, 10, 11 2, 5, 7
accounting issues related to 20, 21 12, 13, 14 16, 17, 18,
accounts and notes 19, 20, 21
receivable.
*6. Explain common techniques 23 15, 16, 17 22, 23, 24, 12, 13, 14
employed to control cash. 25
*7. Describe the estimation of 24, 25 18 26, 27 15
the allowance based on
expected cash flows.
14-1-368 Copyright © 2022 John Wiley & Sons, Inc. Kieso, Intermediate Accounting, 18/e, Solutions Manual (For Instructor Use Only)
