acct 316 chapter14

acct 316 chapter14 - CHAPTER 14 Long-Term Liabilities...

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Unformatted text preview: CHAPTER 14 Long-Term Liabilities ASSIGNMENT CLASSIFICATION TABLE (BY TOPIC) Brief Concepts Topics Questions Exercises Exercises Problems for Analysis 1. Long-term liability; 1, 10, 14, 1, 2 10, 11 1, 2, 3 classification; definitions. 20 2. Issuance of bonds; types 2, 3, 4, 9, 1, 2, 3, 4, 3, 4, 5, 6, 1, 2, 3, 4, 1, 3, 6 of bonds. 10, 11 5, 6, 7 7, 8, 9, 10, 5, 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, 4 amortization schedules. 8, 11 8, 10 8, 9, 10, 5, 6, 7, 10, 11, 13, 11 14, 15 4. Retirement and refunding 12, 13 11 12, 13, 2, 4, 5, 6, 3, 4, 5 of debt. 14, 15 7, 10 5. Imputation of interest on 14, 15, 16, 12, 13, 14, 16, 17, 18 8, 9 notes. 17, 18 15 6. Disclosures of long-term 19, 20, 9 19 10 1, 3, 5 obligations. 21, 22 *7. Troubled debt 23, 24, 25, 16 20, 21, 22, 13, 14, 15 restructuring. 26, 27, 28, 23, 24, 25, 29 26 *8. Impairments. 24, 26 27, 28 12 *This material is discussed in the Appendix to the Chapter. 14-1 ASSIGNMENT CLASSIFICATION TABLE (BY LEARNING OBJECTIVE) Brief Learning Objectives 1. Describe the formal procedures associated with issuing long-term debt. 2. Identify various types of bond issues. 3. Describe the accounting valuation for bonds at date of issuance. 4. Apply the methods of bond discount and amortization. 5. Describe the accounting for the extinguishment of debt. 6. Explain the accounting for long-term notes payable. 7. Explain the reporting of off-balance sheet financing arrangements. 8. Indicate how to present and analyze long-term debt. *9. Describe the accounting for a loan impairment. *10. Describe the accounting for debt restructuring. Exercises Exercises Problems 1, 2 1, 2, 3, 4, 5, 3, 4, 5, 6, 7, 8, 1, 2, 3, 4, 5, 6, 7, 8 9, 10, 11, 12, 6, 7, 10 13, 14, 15 2, 3, 4, 5, 3, 4, 5, 6, 7, 8, 1, 2, 3, 4, 5, 6, 7, 8, 10 9, 10, 12, 13, 6, 7, 10, 11 14, 15 11 12, 13, 14, 15 2, 4, 5, 6, 7, 10 12, 13, 14, 15 16, 17, 18 8, 9 9 19 4, 10 16 27, 28 12 20, 21, 22, 13, 14, 15 23, 24, 25, 26 14-2 ASSIGNMENT CHARACTERISTICS TABLE Item Description E14-1 Classification of liabilities. E14-2 Classification. E14-3 Entries for bond transactions. E14-4 Entries for bond transactionsstraight-line. E14-5 Entries for bond transactionseffective-interest. E14-6 Amortization schedulestraight-line. E14-7 Amortization scheduleeffective-interest. E14-8 Determine proper amounts in account balances. E14-9 Entries and questions for bond transactions. E14-10 Entries for bond transactions. E14-11 Information related to various bond issues. E14-12 Entry for retirement of bond; bond issue costs. E14-13 Entries for retirement and issuance of bonds. E14-14 Entries for retirement and issuance of bonds. E14-15 Entries for retirement and issuance of bonds....
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acct 316 chapter14 - CHAPTER 14 Long-Term Liabilities...

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