kieso23 - CHAPTER 23 Statement of Cash Flows ASSIGNMENT...

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23-1 CHAPTER 23 Statement of Cash Flows ASSIGNMENT CLASSIFICATION TABLE (BY TOPIC) Topics Questions Brief Exercises Exercises Problems Concepts for Analysis 1. Format, objectives purpose, and source of statement. 1, 2, 7, 8, 12 1, 2, 5, 6 2. Classifying investing, financing, and operating activities. 3, 4, 5, 6, 16, 17, 19 1, 2, 3, 6, 7, 8, 12, 16 1, 2, 10 1, 3, 4, 5 3. Direct vs. indirect methods of preparing operating activities. 9, 20 4, 5, 9, 10, 11 3, 4 5 4. Statement of cash flows —direct method. 11, 13, 14 8 3, 5, 7, 9, 12, 13 3, 4, 6 5. Statement of cash flows —indirect method. 10, 13, 15, 16 8 4, 6, 8, 11, 14, 15, 16, 17, 18, 20 1, 2, 4, 5, 6, 7, 8, 9 2 6. Preparing schedule of noncash investing and financing activities. 18 12 5, 7, 8, 9 5 7. Worksheet adjustments. 21 13 19, 21
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23-2 ASSIGNMENT CLASSIFICATION TABLE (BY LEARNING OBJECTIVE) Learning Objectives Brief Exercises Exercises Problems 1. Describe the purpose of the statement of cash flows. 2. Identify the major classifications of cash flows. 3 1, 2, 10, 16 3. Differentiate between net income and net cash flows from operating activities. 4, 5, 9, 10, 11 2, 3, 4, 5, 6, 7, 8, 16 6, 7 4. Contrast the direct and indirect methods of calculating net cash flow from operating activities. 4, 5, 6, 7, 9 3, 4, 5, 6, 7, 8 6, 7 5. Determine net cash flows from investing and financing activities. 1, 2 16 6. Prepare a statement of cash flows. 8 9, 11, 12, 13, 14, 15, 17, 18 1, 2, 3, 4, 5, 6, 7, 8, 9 7. Identify sources of information for a statement of cash flows. 1, 2, 4, 5, 8, 9 8. Discuss special problems in preparing a statement of cash flows. 12 10, 18 1, 2, 4, 5, 6, 7, 8, 9 9. Explain the use of a worksheet in preparing a statement of cash flows. 13 19, 20, 21
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23-3 ASSIGNMENT CHARACTERISTICS TABLE Item Description Level of Difficulty Time (minutes) E23-1 Classification of transactions. Simple 10–15 E23-2 Statement presentation of transactions—indirect method. Moderate 20–30 E23-3 Preparation of operating activities section—indirect method, periodic inventory. Simple 15–25 E23-4 Preparation of operating activities section—direct method. Simple 20–30 E23-5 Preparation of operating activities section—direct method. Simple 20–30 E23-6 Preparation of operating activities section—indirect method. Simple 15–20 E23-7 Computation of operating activities section—direct method. Simple 15–20 E23-8 Schedule of net cash flow from operating activities— indirect method. Moderate 20–30 E23-9 SCF—direct method. Moderate 20–30 E23-10 Classification of transactions. Moderate 25–35 E23-11 SCF—indirect method. Moderate 30–35 E23-12 SCF—direct method. Moderate 20–30 E23-13 SCF—direct method. Moderate 30–40 E23-14 SCF—indirect method. Moderate 30–40 E23-15 SCF—indirect method. Moderate 25–35 E23-16 Cash provided by operating, investing, and financing activities. Moderate 30–40 E23-17 SCF—indirect method and balance sheet. Moderate 30–40 E23-18 Partial SCF—indirect method. Moderate 25–30 E23-19 Worksheet analysis of selected accounts. Moderate 20–25 E23-20 Worksheet analysis of selected transactions. Moderate 20–25 E23-21 Worksheet preparation. Moderate 45–55 P23-1 SCF—indirect method. Moderate 40–45 P23-2 SCF—indirect method. Moderate 50–60 P23-3 SCF—direct method.
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kieso23 - CHAPTER 23 Statement of Cash Flows ASSIGNMENT...

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