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Unformatted text preview: CHAPTER 14 LONG-TERM LIABILITIES Related Assignment Materials Student Learning Objectives Questions Quick Studies* Exercises* Problems* Beyond the Numbers Conceptual objectives: C1. Explain the types and payment patterns of notes. 15 14-7 14-11 14-8 C2 A Explain and compute the present value of an amount(s) to be paid at future date(s). 10 14-16 C3 C Describe the accrual of bond interest when bond payments do not align with accounting periods. 9 14-16 C4 D Describe accounting for leases and pensions. 17, 18, 19 14-11, 14-12 14-9, 14-14, 14-15, 14-16 14-10 EC Analytical objectives: A1. Compare bond financing with stock financing. 1, 3, 13, 14, 16 RIA, EC, ED, HTR A2. Assess debt features and their implications. 2, 4, 5, 6, 7, 11 14-8, 14-9 RIA, TTN, A3. Compute the debt-to-equity ratio and explain its use. 12 14-9 14-13 14-9 CA, GD Procedural objectives: P1. Prepare entries to record bond issuance and bond interest expense. 14-1, 14-2, 14-3, 14-4, 14-6, 14-10 14-1, 14-9, .14-10 14-1, 14-2, 14-3, 14-4, 14-5, 14-6, 14-7 P2. Compute and record amortization of bond discount. 8 14-1, 14-4, 14-2, 14-3, 14-6, 14-8, 14-10 14-1, 14-2, 14-5, 14-6 TIA P3. Compute and record amortization of bond premium. 8 14-2, 14-4 14-4, 14-5, 14-7 14-1, 14-2, 14-3, 14-4, 14-7 CIP, TIA P4. Record the retirement of bonds. 14-5, 14-6 14-8 14-7 P5. Prepare entries to account for notes. 14-11, 14-12 14-8 * See additional information on next page that pertains to these quick studies, exercises and problems. ©The McGraw-Hill Companies, Inc., 2009 Instructors Resource Manual, Chapter 14 195 Additional Information on Related Assignment Material Corresponding problems in set B (in text) and set C (on books website), also relate to learning objectives identified in grid on previous page. The Serial Problem for Success Systems continues in this chapter. Problems 14-2A, 14-3A,14-6A, and 14-7A can be completed using Excel. Homework Manager (Available on the instructors course-specific website) repeats all numerical Quick Studies, all Exercises and Problems Set A. Homework Manager provides new numbers each time the Quick Study, Exercise or Problem is worked. It allows instructors to monitor, promote, and assess student learning. It can be used in practice, homework, or exam mode . Synopsis of Chapter Revisions Rap Snacks NEW Opener with new entrepreneurial assignment Enhanced graphic and explanation of determining bond discount and premium Revised bond illustration to use a 4-period bond Streamlined bond illustration to show entire amortization process from issuance to majority Decision Analysis: debt features and debt-to-equity ratio updated with new data and graphics Streamlined bond illustration for effective interest amortization New material on bond interest computation for U.S. GAAP vis-à-vis IFRSs Added new assignments that require accounting for bonds given an amortization table Active Learning Activities Found in STUDENT LEARNING TOOLS Activity...
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