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PorterSMCh09Final

# PorterSMCh09Final - CHAPTER 9 Current Liabilities...

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CHAPTER 9 Current Liabilities, Contingencies, and the Time Value of Money OVERVIEW OF EXERCISES, PROBLEMS, AND CASES Estimated Time in Learning Outcomes Exercises Minutes Level 1. Identify the components of the current liability category of 1 10 Easy the balance sheet. 2 10 Easy 3 10 Easy 2. Examine how accruals affect the current liability category. 4 20 Mod 5 15 Mod 6 10 Mod 7 15 Mod 8 15 Mod 3. Show that you understand how changes in current liabilities 9 5 Easy affect the statement of cash flows. 10 5 Mod 4. Determine when contingent liabilities should be presented on the 11 15 Mod balance sheet or disclosed in notes and how to calculate their amounts. 5. Explain the difference between simple and compound interest. 12 20 Mod 6. Calculate amounts using the future value and present value concepts. 13 5 Easy 14 5 Mod 15 10 Mod 16 10 Mod 20* 10 Diff 21* 10 Diff 7. Apply the compound interest concepts to some common 17 5 Mod accounting situations. 18 10 Mod 19 10 Diff 20* 10 Diff 21* 10 Diff *Exercise, problem, or case covers two or more learning outcomes Level = Difficulty levels: Easy; Moderate (Mod); Difficult (Diff) 9-1

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9-2 FINANCIAL ACCOUNTING SOLUTIONS MANUAL Problems Estimated and Time in Learning Outcomes Alternates Minutes Level 1. Identify the components of the current liability category of 10* 10 Mod the balance sheet. 2. Examine how accruals affect the current liability category. 1 40 Mod 9* 30 Mod 3. Show that you understand how changes in current 2 30 Mod liabilities affect the statement of cash flows. 3 20 Diff 4. Determine when contingent liabilities should be presented on the 4 20 Mod balance sheet or disclosed in notes and how to calculate 5 10 Mod their amounts. 10* 10 Mod 5. Explain the difference between simple and compound interest. 6 40 Diff 9* 30 Mod 6. Calculate amounts using the future value and present value 7 25 Easy concepts. 8 30 Mod 11* 10 Diff 12* 10 Diff 7. Apply the compound interest concepts to some common 11* 10 Diff accounting situations. 12* 10 Diff *Exercise, problem, or case covers two or more learning outcomes Level = Difficulty levels: Easy; Moderate (Mod); Difficult (Diff)
CHAPTER 9 • CURRENT LIABILITIES, CONTINGENCIES, AND THE TIME VALUE OF MONEY 9-3 Estimated Time in Learning Outcomes Cases Minutes Level 1. Identify the components of the current liability category of 1* 30 Mod the balance sheet. 5* 25 Mod 2. Examine how accruals affect the current liability category. 1* 30 Mod 5* 25 Mod 3. Show that you understand how changes in current liabilities 2* 20 Mod affect the statement of cash flows. 3* 25 Mod 4. Determine when contingent liabilities should be presented on the 2* balance sheet or disclosed in notes and how to calculate 3* 15 Mod their amounts. 4 20 Mod 7 30 Mod 8 20 Mod 5. Explain the difference between simple and compound interest. 6.

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PorterSMCh09Final - CHAPTER 9 Current Liabilities...

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