K12E SM - CH10 - COMPLETE FILE

K12E SM - CH10 - COMPLETE FILE - CHAPTER 10 Acquisition and...

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Unformatted text preview: CHAPTER 10 Acquisition and Disposition of Property, Plant, and Equipment ASSIGNMENT CLASSIFICATION TABLE (BY TOPIC) Topics Questions Brief Exercises Exercises Problems Concepts for Analysis 1. Valuation and classification of land, buildings, and equipment. 1, 2, 3, 4, 6, 7, 12, 13, 18 1 1, 2, 3, 4, 5, 13 1, 2, 3, 5 1, 6, 7 2. Self-constructed assets, capitalization of overhead. 5, 8, 20, 21 4, 6, 12 2 3. Capitalization of interest. 7, 9, 10, 13, 18 2, 3, 4 4, 5, 7, 8, 9, 10, 16 1, 5, 6, 7 3, 4 4. Exchanges of assets 12, 16, 17 8, 9, 10, 11, 12 3, 11, 16, 17, 18, 19, 20 4, 8, 9, 10, 11 5 5. Lump-sum purchases, issuance of stock, deferred payment contracts. 12, 14, 15 6, 7 3, 6, 11, 12, 13, 14, 15, 16 1, 11 6. Costs subsequent to acquisition. 16, 18, 19, 22 13 21, 22, 23 1 7. Alternative valuations. 23 5 3 8. Disposition of assets. 24 14, 15 24, 25 4 1 10-1 ASSIGNMENT CLASSIFICATION TABLE (BY LEARNING OBJECTIVE) Learning Objectives Bri ef Exerci ses Exerci ses Prob lems 1. Describe property, plant, and equipment. 2. Identify the costs to include in initial valuation of property, plant, and equipment. 1 1, 2, 3, 4, 5, 11, 12, 13 1, 2, 3, 4, 5, 6, 11 3. Describe the accounting problems associated with self-constructed assets. 4, 5, 6, 11, 12 3 4. Describe the accounting problems associated with interest capitalization. 2, 3, 4 5, 6, 7, 8, 9, 10 5, 6, 7, 8, 9, 10, 11 5. Understand the accounting issues related to acquiring and valuing plant assets. 5, 6, 7, 8, 9, 10, 11, 12 11, 12, 13, 14, 15, 16, 17, 18, 19, 20 3, 4 6. Describe the accounting treatment for costs subsequent to acquisition. 13 21, 22, 23, 24 7. Describe the accounting treatment for the disposal of property, plant, and equipment. 14, 15 25 2, 4, 11 10-2 ASSIGNMENT CHARACTERISTICS TABLE 10-3 It e m Description Level of Difficu lty Time (minut es) E 10-1 Acquisition costs of realty. Moder ate 1520 E 10-2 Acquisition costs of realty. Simple 1015 E 10-3 Acquisition costs of trucks. Simple 1015 E 10-4 Purchase and self-constructed cost of assets. Moder ate 2025 E 10-5 Treatment of various costs. Moder ate 3040 E 10-6 Correction of improper cost entries. Moder ate 1520 E 10-7 Capitalization of interest. Moder ate 2025 E 10-8 Capitalization of interest. Moder ate 2025 E 10-9 Capitalization of interest. Moder ate 2025 E 10- 10 Capitalization of interest. Moder ate 2025 E 10- 11 Entries for equipment acquisitions. Simple 1015 E 10- 12 Entries for asset acquisition, including self-construction. Simple 1520 E 10- 13 Entries for acquisition of assets. Simple 2025 E 10- 14 Purchase of equipment with zero-interest-bearing debt. Moder ate 1520 10-4 E 10- 15 Purchase of computer with zero-interest-bearing debt....
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K12E SM - CH10 - COMPLETE FILE - CHAPTER 10 Acquisition and...

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