Warren22e03_Final - CHAPTER 3 THE ADJUSTING PROCESS...

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CHAPTER 3 THE ADJUSTING PROCESS QUESTION INFORMATION Number Objective Description Diffi- culty Time AACSB AICPA SS GL EO3-1 3-1 Easy 5 min Analytic FN-Measure- ment EO3-2 3-1 Easy 5 min Analytic FN-Measure- ment EO3-3 3-1 Easy 5 min Analytic FN-Measure- ment EO3-4 3-1 Easy 5 min Analytic FN-Measure- ment EO3-5 3-3 Easy 5 min Analytic FN-Measure- ment EO3-6 3-3 Easy 5 min Analytic FN-Measure- ment EO3-7 3-1 Easy 5 min Analytic FN-Measure- ment EO3-8 3-1 Easy 5 min Analytic FN-Measure- ment EO3-9 3-2 Easy 5 min Analytic FN-Measure- ment EO3-10 3-2 Easy 5 min Analytic FN-Measure- ment EO3-11 3-2 Easy 5 min Analytic FN-Measure- ment EO3-12 3-3 Easy 5 min Analytic FN-Measure- ment EO3-13 3-2 Easy 5 min Analytic FN-Measure- ment EO3-14 3-2 Easy 5 min Analytic FN-Measure- ment EO3-15 3-2 Easy 5 min Analytic FN-Measure- ment PE3-1A 3-1 Accounts requiring adjustment Easy 5 min Analytic FN-Measure- ment PE3-1B 3-1 Accounts requiring adjustment Easy 5 min Analytic FN-Measure- ment PE3-2A 3-1 Type of adjustment Easy 5 min Analytic FN-Measure- ment PE3-2B 3-1 Type of adjustment Easy 5 min Analytic FN-Measure- ment PE3-3A 3-2 Adjustment for sup- plies used Easy 5 min Analytic FN-Measure- ment PE3-3B 3-2 Adjustment for insur- ance expired Easy 5 min Analytic FN-Measure- ment PE3-4A 3-2 Adjustment for un- earned fees Easy 5 min Analytic FN-Measure- ment PE3-4B 3-2 Adjustment for un- earned rent Easy 5 min Analytic FN-Measure- ment PE3-5A 3-2 Adjustment for ac- crued fees Easy 5 min Analytic FN-Measure- ment PE3-5B 3-2 Adjustment for ac- crued fees Easy 5 min Analytic FN-Measure- ment PE3-6A 3-2 Adjustment for salar- ies payable Easy 5 min Analytic FN-Measure- ment 121
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Number Objective Description Diffi- culty Time AACSB AICPA SS GL PE3-6B 3-2 Adjustment for salar- ies payable Easy 5 min Analytic FN-Measure- ment PE3-7A 3-2 Adjustment for de- preciation Easy 5 min Analytic FN-Measure- ment PE3-7B 3-2 Adjustment for de- preciation Easy 5 min Analytic FN-Measure- ment PE3-8A 3-3 Effect of omitting ad- justments Moder- ate 10 min Analytic FN-Measure- ment PE3-8B 3-3 Effect of omitting ad- justments Moder- ate 10 min Analytic FN-Measure- ment PE3-9A 3-4 Effect of errors on adjusted trial balance Moder- ate 10 min Analytic FN-Measure- ment PE3-9B 3-4 Effect of errors on adjusted trial balance Moder- ate 10 min Analytic FN-Measure- ment Ex3-1 3-1 Classifying types of adjustments Easy 5 min Analytic FN-Measure- ment Ex3-2 3-1 Classifying types of adjustments Easy 5 min Analytic FN-Measure- ment Ex3-3 3-2 Adjusting entry for supplies Easy 5 min Analytic FN-Measure- ment Ex3-4 3-2 Determining supplies purchased Easy 5 min Analytic FN-Measure- ment Ex3-5 3-2 Effect of omitting ad- justing entry Moder- ate 5 min Analytic FN-Measure- ment Ex3-6 3-2 Adjusting entries for prepaid insurance Easy 5 min Analytic FN-Measure- ment Ex3-7 3-2 Adjusting entries for prepaid insurance Easy 5 min Analytic FN-Measure- ment Ex3-8 3-2 Adjusting entries for unearned fees Easy 5 min Analytic FN-Measure- ment Ex3-9 3-2 Effect of omitting ad- justing entry Moder- ate
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