K12E_SMCH19COMPLELTE

K12E_SMCH19COMPLELTE - 19-1CHAPTER 19Accounting for Income...

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Unformatted text preview: 19-1CHAPTER 19Accounting for Income TaxesASSIGNMENT CLASSIFICATION TABLE (BY TOPIC)TopicsQuestionsBrief Exercises ExercisesProblemsConceptsfor Analysis1. Reconcile pretax financialincome with taxable income.1, 1311, 2, 4, 7, 12,18, 20, 211, 2, 3, 82. Identify temporary andpermanent differences.2, 3, 4, 54, 5, 6, 73, 4, 53. Determine deferred incometaxes and related itemssingle tax rate.6, 7, 132, 3, 4, 5,6, 7, 91, 3, 4, 5, 7, 8,12, 14, 15, 19,21, 23, 253, 4, 8, 924. Classification of deferredtaxes.10, 11, 12,157, 11, 16, 18,19, 20, 21, 223, 62, 3, 55. Determine deferred incometaxes and related itemsmultiple tax rates, expectedfuture income.102, 13, 16, 17,18, 20, 221, 2, 6, 71, 6, 76. Determine deferred taxes,multiple rates, expectedfuture losses.107. Carryback and carryforwardof NOL.16, 17, 18,12, 13, 14 9, 10, 23, 24,2558. Change in enacted future taxrate.1411162, 79. Tracking temporary differencesthrough reversal.98, 172, 710. Income statement presentation. 981, 2, 3, 4, 5, 7,10, 12, 16, 19,23, 24, 251, 2, 3, 5,7, 8, 911. Conceptual issuestax allocation.1, 2, 81, 2, 712. Valuation allowancedeferred tax asset.877, 14, 15, 23,24, 2513. Disclosure and other issues.1519-2ASSIGNMENT CLASSIFICATION TABLE (BY LEARNING OBJECTIVE)Learning ObjectivesBriefExercisesExercisesProblems1.Identify differences between pretaxfinancial income and taxable income.1, 2, 52.Describe a temporary difference thatresults in future taxable amounts.1, 2, 4, 9, 101, 2, 3, 4, 5, 7,8, 11, 12, 13,16, 17, 18, 19,20, 21, 221, 3, 4, 6,7, 8, 93.Describe a temporary difference thatresults in future deductible amounts.5, 6, 94, 5, 7, 8, 11, 12,14, 15, 17, 18,19, 20, 21, 221, 2, 4, 6,8, 94.Explain the purpose of a deferred tax assetvaluation allowance.8, 147, 14, 15, 23,24, 255.Describe the presentation of income taxexpense in the income statement.4, 6, 71, 3, 4, 5, 8,12, 15, 161, 2, 3, 4,5, 7, 8, 96.Describe the various temporary andpermanent differences.4, 6, 72, 3, 97.Explain the effect of various tax rates andtax rate changes on deferred income taxes.1113, 16, 17, 18,21, 23, 24, 255, 78.Apply accounting procedures for a losscarryback and a loss carryforward.12, 13, 149, 10, 23,24, 2559.Describe the presentation of deferredincome taxes in financial statements.3, 158, 11, 16, 19,20, 21, 223, 5, 6, 8, 910.Indicate the basic principles of the asset-liability method.19-3ASSIGNMENT CHARACTERISTICS TABLEItemDescriptionLevel ofDifficultyTime(minutes)E19-1One temporary difference, future taxable amounts, one rate, nobeginning deferred taxes.Simple1520E19-2Two differences, no beginning deferred taxes, tracked through 2years.Simple1520E19-3One temporary difference, future taxable amounts, one rate,beginning deferred taxes....
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This note was uploaded on 06/07/2008 for the course ACCT 374 taught by Professor Scharlach during the Spring '07 term at USC.

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K12E_SMCH19COMPLELTE - 19-1CHAPTER 19Accounting for Income...

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