CHAPTER 5
Accounting and the Time Value of Money
Assignment Classification Table (By Topic)
Brief
Topics Questions Exercises Exercises Problems
1. Present value concepts. 1, 2, 3,
5, 9, 17
2. Use of tables. 13, 14 1
3. Present and future value
problems:
a. Unknown future amount. 7, 19 1, 5, 13 2, 3, 4, 7
b. Unknown payments. 10, 11, 12 6, 12, 8, 16, 17 2, 6
15, 17
c. Unknown number of 4, 9 10, 15 2
periods.
d. Unknown interest rate. 15, 18 3, 11, 16 9, 10, 11, 14 2, 7
Copyright © 2022 WILEY Kieso, Intermediate Accounting, 18/e, Solutions Manual (For Instructor Use Only) 5-1-283
,Codification Research Case (Continued)
e. Unknown present value. 8, 19 2, 7, 8, 3, 4, 5, 6, 1, 4, 7, 9,
10, 14 8, 12, 17, 13, 14
18, 19
4. Value of a series of irregular 3, 5, 8
deposits; changing interest
rates.
5. Valuation of leases, pensions, 6 15 7, 12, 13, 3, 5, 6, 8, 9, 10,
bonds; choice between 14, 15 11, 12,
projects. 13, 14, 15
6. Deferred annuity. 16
7. Expected cash flows. 4 20, 21, 22 13, 14, 15
*8. Technology tools 18, 19 23, 24, 25 16
* This material covered in the appendix.
5-1-284 Copyright © 2022 WILEY Kieso, Intermediate Accounting, 18/e, Solutions Manual (For Instructor Use Only)
,
, Assignment Classification Table (By Learning Objective)
Questions Brief
Learning Objectives
Exercises Exercises Problems
1. Describe the fundamental concepts 1, 2, 3, 5, 6 1, 2
related to the time value of money.
2. Solve future and present value of 1 7, 8, 17 1, 2, 3, 2, 3, 6, 9, 1, 2, 3, 5,
problems. 4, 7, 8 10, 15 7, 9, 10
3. Solve future value of ordinary and 9, 11, 12, 5, 6, 9, 13 3, 4, 6, 2, 7
annuity due problems. 13, 17 15, 16
4. Solve present value of ordinary and 10, 14, 15, 10, 11, 12, 3, 4, 5, 6, 1, 2, 3, 4,
annuity due problems. 16, 17, 18 14, 16, 17 11, 12, 17, 5, 7, 8, 9,
18, 19 10, 13, 14
5. Solve present value problems related 4, 19 15 7, 8, 13, 14, 6, 11, 12,
to deferred annuities, bonds, and 20, 21, 22 13, 14, 15
expected cash flows.
*6. Solve time value of money problems 18,19 23, 24, 25 16
using Excel and financial calculators.
* This material covered in the appendix.
5-1-284 Copyright © 2022 WILEY Kieso, Intermediate Accounting, 18/e, Solutions Manual (For Instructor Use Only)
Accounting and the Time Value of Money
Assignment Classification Table (By Topic)
Brief
Topics Questions Exercises Exercises Problems
1. Present value concepts. 1, 2, 3,
5, 9, 17
2. Use of tables. 13, 14 1
3. Present and future value
problems:
a. Unknown future amount. 7, 19 1, 5, 13 2, 3, 4, 7
b. Unknown payments. 10, 11, 12 6, 12, 8, 16, 17 2, 6
15, 17
c. Unknown number of 4, 9 10, 15 2
periods.
d. Unknown interest rate. 15, 18 3, 11, 16 9, 10, 11, 14 2, 7
Copyright © 2022 WILEY Kieso, Intermediate Accounting, 18/e, Solutions Manual (For Instructor Use Only) 5-1-283
,Codification Research Case (Continued)
e. Unknown present value. 8, 19 2, 7, 8, 3, 4, 5, 6, 1, 4, 7, 9,
10, 14 8, 12, 17, 13, 14
18, 19
4. Value of a series of irregular 3, 5, 8
deposits; changing interest
rates.
5. Valuation of leases, pensions, 6 15 7, 12, 13, 3, 5, 6, 8, 9, 10,
bonds; choice between 14, 15 11, 12,
projects. 13, 14, 15
6. Deferred annuity. 16
7. Expected cash flows. 4 20, 21, 22 13, 14, 15
*8. Technology tools 18, 19 23, 24, 25 16
* This material covered in the appendix.
5-1-284 Copyright © 2022 WILEY Kieso, Intermediate Accounting, 18/e, Solutions Manual (For Instructor Use Only)
,
, Assignment Classification Table (By Learning Objective)
Questions Brief
Learning Objectives
Exercises Exercises Problems
1. Describe the fundamental concepts 1, 2, 3, 5, 6 1, 2
related to the time value of money.
2. Solve future and present value of 1 7, 8, 17 1, 2, 3, 2, 3, 6, 9, 1, 2, 3, 5,
problems. 4, 7, 8 10, 15 7, 9, 10
3. Solve future value of ordinary and 9, 11, 12, 5, 6, 9, 13 3, 4, 6, 2, 7
annuity due problems. 13, 17 15, 16
4. Solve present value of ordinary and 10, 14, 15, 10, 11, 12, 3, 4, 5, 6, 1, 2, 3, 4,
annuity due problems. 16, 17, 18 14, 16, 17 11, 12, 17, 5, 7, 8, 9,
18, 19 10, 13, 14
5. Solve present value problems related 4, 19 15 7, 8, 13, 14, 6, 11, 12,
to deferred annuities, bonds, and 20, 21, 22 13, 14, 15
expected cash flows.
*6. Solve time value of money problems 18,19 23, 24, 25 16
using Excel and financial calculators.
* This material covered in the appendix.
5-1-284 Copyright © 2022 WILEY Kieso, Intermediate Accounting, 18/e, Solutions Manual (For Instructor Use Only)
