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chapter 23 - Int Acc

chapter 23 - Int Acc - CHAPTER23 Topics 1 Format,objectives...

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CHAPTER 23 Statement of Cash Flows ASSIGNMENT CLASSIFICATION TABLE Topics Questions Brief  Exercises Exercises Problems Cases 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 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, 14, 15 3, 4, 6 5. Statement of cash flows  —indirect method. 10, 13, 15 8 4, 6, 8, 11,  13, 16, 17,  18, 20 1, 2, 4, 5,  6, 7, 8, 9 2 6. Preparing schedule of  noncash investing and  financing activities. 18 5, 7, 8, 9 5 7. Work sheet adjustments. 21 13 21 8. Preparing balance sheet  from cash flow data. 19 23-1
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ASSIGNMENT CHARACTERISTICS TABLE 23-2
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It e m Description Level  of  Diffic ulty Time  (min utes)  E 23 -1 Classification of transactions. Simpl e 10-15  E 23 -2 Statement presentation—indirect method. Mode rate 20-30  E 23 -3 Operating activities section—indirect method. Simpl e 15-25  E 23 -4 Operating activities section—direct method. Simpl e 20-30  E 23 -5 Operating activities section—direct method. Simpl e 20-30  E 23 -6 Operating activities section—indirect method. Simpl e 15-20  E 23 -7 Operating activities section—direct method. Simpl e 15-20  E 23 -8 Schedule of net cash flow from operating activities—  indirect method. Mode rate 20-30  E 23 -9 SCF, direct method analysis. Mode rate 20-30  E 23 - 10 Classification of transactions. Mode rate 25-35  E 23 - 11 SCF, indirect method. Mode rate 30-35  E 23 - 12 SCF, direct method. Mode rate 20-30  E 23 - 13 SCF, direct method. Mode rate 30-40  E 23 - 14 SCF, indirect method. Mode rate 30-40 23-3
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 E 23 - 15 SCF, indirect method. Mode rate 25-35  E 23 - 16 Cash provided by operating, investing, and financing  activities. Mode rate 20-25  E 23 - 17 SCF, indirect method and balance sheet. Mode rate 30-40  E 23 - 18 Partial SCF, indirect method. Mode rate 25-30  E 23 - 19 Work sheet analysis of selected accounts. Mode rate 20-25  E 23 - 20 Work sheet analysis of selected transactions. Mode rate 20-25  E 23 - 21 Work sheet preparation. Mode rate 45-55  P 23 -1 SCF, indirect method. Mode rate 40-45  P 23 -2 SCF, indirect method. Mode rate 50-60  P 23 -3 SCF, direct method. Comp lex 50-60  P 23 -4 SCF, direct method. Mode rate 45-60  P 23 -5 SCF, indirect method. Comp lex 50-65  P 23 -6 SCF, indirect method, and net cash flow from operating  activities, direct method. Mode rate 40-50  P 23 -7 SCF, direct and indirect methods from comparative  financial statements. Mode rate 30-40  P 23 -8 SCF—direct and indirect methods. Mode rate 30-40 23-4
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 P 23 -9 Statement of cash flows, indirect method, and related  questions.
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