Chapter 5
5-1.
The solution to this and the first exercise of Chapters 14 and 69 will differ from
student to student, assuming each has a different CAFR.
5-2.
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
5-3.
1.
2.
Chapter 6
6-1.
The solution to this and the first exercise of Chapters 15 and 79 will differ from
student to student assuming each has a different CAFR.
6-2.
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
D. GASB doe
9-1
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
D
D
A
B
C
C
D
C
A
D
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
C
S
S
B
D
A
A
C
D
B
9-2
9-3
1. Copiers- equipment
70,000
Nonreciprocal transfer-in
70,000
To record transfer of co
8-1
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
B
C
D
A
A
C
A
B
A
D
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
C
B
D
C
B
A
D
C
A
C
8-2
8.4
1.
a. Cash
89,322,000
Bond discount
10,678,000
Bonds Payable
100,000,000
To record iss
Stephen Hernandez
Homework Ch 13
13-1
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
A
C
B
A
C
B
C
B
B
B
13-2
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
A
B
B
C
B
D
A
C
D
C
13-3
1. Cash
86,400,000
Tuition Revenue
82,000,000
Defe
12-1
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
B
C
C
D
D
D
A
A
A
B
D
C
12-2
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
B
A
C
B
A
C
B
C
A
A
12-3
1.
a.) Pledges receivable
Revenue from contributions
100,000
100,000
To
HW Ch 11
Stephen Hernandez
11-1
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
A
C
B
B
A
D
A
C
C
D
11-2
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
A
B
C
B
D
D
A
C
D
A
11-4
a.
1.
2.
3.
4.
Blended since the services are only being
10-1
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
A
B
A
D
D
A
B
D
C
C
10-2
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
D
A
A
C
A
B
B
C
B
D
10-4
A)
1. Cash
100,000
Pledge Receivable
20,000
Revenue
120,000
To record contributions
4-1
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
D
A
B
C
C
D
D
B
B
A
A
1.
2.
3.
4.
5.
6.
7.
8.
E
M
E
H
H
J
F
C
4-2
4-3
2017
a) Property Tax Receivable
170
Allowance for uncollectible taxes
Deferred property tax
Ch 3-1
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
C
A
C
C
D
A
B
D
A
B
Ch 3-2
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
A
A
C
D
D
C
B
C
D
D
Ch 3-3
1. Estimated Revenue
860
Funds Balance
860
To record estimated revenue
Fund B
6-1
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
D
A
B
D
A
D
D
B
C
D
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
C
B
A
D
C
D
A
B
B
D
6-2
6-4
a. Estimated bond proceeds
Estimated grant revenue
Estimated general Fund
6,000,000
2,
Chapter 13
13-1. The solution to this and the first exercise of Chapters 1 through 9 will vary from student
to student, assuming each has a different CAFR.
13-2.
The solution to this exercise will var
Chapter 2
2.1.
The solution to this and the first exercise of Chapters 1 and 3 through 9 will
differ from student to student assuming each has a different CAFR.
2-2.
1.
2.
3.
4.
5.
C.
D.
A.
D.
C.
6. B
Chapter 3
3-1.
The solution to this and the first exercise of Chapters 1 and 2 and 4 through 9 will differ
from student to student assuming each has a different CAFR.
3-2.
1.
2.
3.
4
C.
D.
B.
4. C.
5.
Chapter 4
4-1.
The solution to this and the first exercise of Chapters 13 and 59 will differ from
student to student, assuming each has a different CAFR.
4-2.
1.
2.
3.
4.
5.
C.
C
B.
C.
B.
6.
7.
8.
9.
Chapter 7
7.1.
The answers to this, and to the first exercise of Chapters 16 and 89 will vary from
student to student, assuming each has a different CAFR.
7-2.
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
D. There
Chapter 8
8-1.
The solution to this and the first exercise of Chapters 17 and 9 will differ from student to
student assuming each has a different CAFR.
8-2.
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
8-3.
1.
2.
3
Chapter 9
9.1.
The solution to this problem will differ from student to student, assuming each has a
different college financial report.
9-2.
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
C.
C.
A.
A.
B.
C.
C.
C.
D.
Chapter 10
10-1. 1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
10-2. 1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
C.
C.
A.
B.
A.
C.
C.
D.
B.
A.
B.
D.
C.
A.
C.
D.
C.
B.
C.
B.
10-3.
UNRESTRICTED
NET ASSETS
Increase
1
2
3
4
5
6
7
8
Chapter 11
11-1. 1.
2.
3.
4.
5.
D.
A.
B.
B.
A.
6.
7.
8.
9.
10.
C.
C.
A.
C.
B.
11-2. 1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
B (See Chapter 9 for Public Colleges and Universities).
C (See Chapter 9 for Public C
Chapter 12
12-1.
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
D.
C.
C.
A.
D.
A.
D.
C.
C.
C.
12-2.
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
A.
D.
B.
C.
D.
C.
D.
D.
D.
A.
12-3.
OPERATING
REVENUES
Increase
1
2
3
4
5
6
7
8
9
10
Chapter 1
1-1
The solution to this and the first exercise of Chapters 2 through 9 will differ from
student to student assuming each has a different CAFR.
1-2.
1.
2.
3.
4.
5.
B.
A.
C
D.
D.
6.
7.
8.
9.