# Ch04_SM - CHAPTER 4 Completing the Accounting Cycle...

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© 2009 For Instructor Use Only 4-1 CHAPTER 4 Completing the Accounting Cycle ASSIGNMENT CLASSIFICATION TABLE Study Objectives Questions Brief Exercises Exercises A Problems B Problems * 1. Prepare a worksheet. 1, 2, 3, 4, 5 1, 2 1, 2, 4, 5, 13 1A, 2A, 3A, 4A, 5A 1B, 2B, 3B, 4B, 5B * 2. Explain the process of closing the books. 6, 7, 11, 12 3, 4, 5 3, 6, 7, 8, 16 1A, 2A, 3A, 4A, 5A 1B, 2B, 3B, 4B, 5B * 3. Describe the content and purpose of a post-closing trial balance. 8, 9 6 3, 7, 8 2A, 3A, 4A, 5A 2B, 3B, 4B, 5B * 4. State the required steps in the accounting cycle. 10, 11, 12 7 16 5A 5B * 5. Explain the approaches to preparing correcting entries. 13 8 9, 10 6A * 6. Identify the sections of a classified balance sheet. 14, 15, 16, 17, 18 9, 10 2, 11, 12, 13, 14, 15 1A, 2A, 3A, 4A, 5A 1B, 2B, 3B, 4B, 5B *7. Prepare reversing entries. 10, 19, 20 11 16, 17 * Note: All asterisked Questions, Exercises, and Problems relate to material contained in the appendix * to the chapter.

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© 2009 For Instructor Use Only 4-2 ASSIGNMENT CHARACTERISTICS TABLE Problem Number Description Difficulty Level Time Allotted (min.) 1A Prepare worksheet, financial statements, and adjusting and closing entries. Simple 40–50 2A Prepare financial statements, closing entries, and post- closing trial balance. Moderate 40–50 3A Complete worksheet; prepare classified balance sheet, entries, and post-closing trial balance. Moderate 50–60 4A Complete worksheet; prepare financial statements, closing entries, and post-closing trial balance. Moderate 50–60 5A Complete all steps in accounting cycle. Complex 70–90 6A Analyze errors and prepare correcting entries and trial balance. Moderate 40–50 1B Prepare worksheet, financial statements, and adjusting and closing entries. Simple 40–50 2B Prepare financial statements, closing entries, and post- closing trial balance. Moderate 40–50 3B Complete worksheet; prepare classified balance sheet, entries, and post-closing trial balance. Moderate 50–60 4B Complete worksheet; prepare financial statements, closing entries, and post-closing trial balance. Moderate 50–60 5B Complete all steps in accounting cycle. Complex 70–90 Comprehensive Problem: Chapters 2 to 4
© 2009 BLOOM’S TAXONOMY TABLE © 2009 For Instructor Use Only 4-3 Correlation Chart between Bloom’s Taxonomy, Study Objectives and End-of-Chapter Exercises and Problems Study Objective Knowledge Comprehension Application Analysis Synthesis Evaluation * 1. Prepare a worksheet. Q4-1 Q4-2 Q4-3 Q4-4 Q4-5 BE4-2 E4-1 E4-2 E4-13 P4-2A P4-4A P4-2B P4-4B BE4-1 E4-4 E4-5 P4-1A P4-3A P4-5A P4-1B P4-3B P4-5B * 2. Explain the process of closing the books. Q4-6 Q4-11 Q4-12 Q4-7 BE4-4 BE4-5 E4-3 E4-7 E4-8 E4-11 P4-2A P4-4A P4-2B P4-4B E4-16 P4-1A P4-3A P4-5A P4-1B P4-3B P4-5B * 3. Describe the content and purpose of a post-closing trial balance. Q4-8 Q4-9 BE4-6 E4-3 E4-7 E4-8 P4-2A P4-4A P4-2B P4-4B P4-3A P4-5A P4-3B P4-5B * 4. State the required steps in the accounting cycle.

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