Codification Exercises (Continued)
CHAPTER 13
Long-Term Liabilities
Assignment Classification Table (By Topic)
14-1-916 Copyright © 2022 John Wiley & Sons, Inc. Kieso, Intermediate Accounting, 18/e, Solutions Manual (For Instructor Use Only)
,
, Brief Critical
Topics Questions Exercises Exercises Problems Thinking
Cases
1. Long-term liability; 1, 14 1, 2 10, 11 1, 2
classification; definitions.
2. Issuance of bonds; types 2, 3, 4, 9, 1, 2, 3, 4, 3, 4, 5, 6, 1, 2, 4, 5, 1, 2, 5
of bonds. 11 5, 6, 7 7, 8, 9, 10, 6, 7, 10
11
3. Premium and discount; 5, 6, 7, 3, 4, 6, 7, 4, 5, 6, 7, 1, 2, 3, 4, 1, 2, 3
amortization schedules. 8, 10, 11 8, 9 8, 9, 10, 5, 6, 7,
11, 13, 10, 11
14, 15
4. Retirement and refunding 12, 13 9 12, 13, 2, 4, 5, 2
of debt. 14, 15 6, 7, 10
5. Long-term notes 14, 15, 16, 10, 11, 12, 16, 17, 18 8, 9
payable. 17, 18 13
6. Fair value option. 19, 20 14 19
7. Disclosures of long-term 13, 21, 22, 15 20 10 1, 3, 4
obligations. 23, 24
*8. Troubled debt 25, 26, 27, 21, 22, 23, 12, 13,
restructuring. 28, 29, 30 24, 25, 14
26, 27
*This material is discussed in the Appendix to the Chapter.
14-1-916 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. Describe the nature 1, 2, 3, 4, 5, 6, 1, 2, 3, 4, 5, 1, 2, 3, 4, 5, 1, 2, 4, 5, 1, 2, 3, 5
of bonds and 7, 8, 9, 10, 11 6, 7, 8 6, 7, 8, 9, 10, 6, 7, 10,
indicate the 11, 12, 13, 11
accounting for bond 14, 15
issuances.
2. Describe the 12, 13 9 12, 13, 14, 2, 4, 5, 6, 2, 3
accounting for the 15 7, 10
extinguishment of
debt.
3. Explain the 14, 15, 16, 17, 10, 11, 12, 13, 16, 17, 18 3, 8, 9
accounting for 18
long-term
notes payable.
4. Indicate how to 13, 19, 20, 21, 14, 15 19, 20 4, 10 1, 2, 3, 4,
present and 22, 23, 24 5
analyze
long-term debt.
*5. Describe the 25, 26, 27, 28, 21, 22, 23, 12, 13, 14
accounting for a 29, 30 24, 25, 26,
debt restructuring. 27
Copyright © 2022 John Wiley & Sons, Inc. Kieso, Intermediate Accounting, 18/e, Solutions Manual (For Instructor Use Only) 14-1-917
CHAPTER 13
Long-Term Liabilities
Assignment Classification Table (By Topic)
14-1-916 Copyright © 2022 John Wiley & Sons, Inc. Kieso, Intermediate Accounting, 18/e, Solutions Manual (For Instructor Use Only)
,
, Brief Critical
Topics Questions Exercises Exercises Problems Thinking
Cases
1. Long-term liability; 1, 14 1, 2 10, 11 1, 2
classification; definitions.
2. Issuance of bonds; types 2, 3, 4, 9, 1, 2, 3, 4, 3, 4, 5, 6, 1, 2, 4, 5, 1, 2, 5
of bonds. 11 5, 6, 7 7, 8, 9, 10, 6, 7, 10
11
3. Premium and discount; 5, 6, 7, 3, 4, 6, 7, 4, 5, 6, 7, 1, 2, 3, 4, 1, 2, 3
amortization schedules. 8, 10, 11 8, 9 8, 9, 10, 5, 6, 7,
11, 13, 10, 11
14, 15
4. Retirement and refunding 12, 13 9 12, 13, 2, 4, 5, 2
of debt. 14, 15 6, 7, 10
5. Long-term notes 14, 15, 16, 10, 11, 12, 16, 17, 18 8, 9
payable. 17, 18 13
6. Fair value option. 19, 20 14 19
7. Disclosures of long-term 13, 21, 22, 15 20 10 1, 3, 4
obligations. 23, 24
*8. Troubled debt 25, 26, 27, 21, 22, 23, 12, 13,
restructuring. 28, 29, 30 24, 25, 14
26, 27
*This material is discussed in the Appendix to the Chapter.
14-1-916 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. Describe the nature 1, 2, 3, 4, 5, 6, 1, 2, 3, 4, 5, 1, 2, 3, 4, 5, 1, 2, 4, 5, 1, 2, 3, 5
of bonds and 7, 8, 9, 10, 11 6, 7, 8 6, 7, 8, 9, 10, 6, 7, 10,
indicate the 11, 12, 13, 11
accounting for bond 14, 15
issuances.
2. Describe the 12, 13 9 12, 13, 14, 2, 4, 5, 6, 2, 3
accounting for the 15 7, 10
extinguishment of
debt.
3. Explain the 14, 15, 16, 17, 10, 11, 12, 13, 16, 17, 18 3, 8, 9
accounting for 18
long-term
notes payable.
4. Indicate how to 13, 19, 20, 21, 14, 15 19, 20 4, 10 1, 2, 3, 4,
present and 22, 23, 24 5
analyze
long-term debt.
*5. Describe the 25, 26, 27, 28, 21, 22, 23, 12, 13, 14
accounting for a 29, 30 24, 25, 26,
debt restructuring. 27
Copyright © 2022 John Wiley & Sons, Inc. Kieso, Intermediate Accounting, 18/e, Solutions Manual (For Instructor Use Only) 14-1-917
