Intermediate Accounting, th中级会计学 Nikolai-ch.doc

CHAPTER 6 CASH AND RECEIVABLES CONTENT ANALYSIS OF EXERCISES AND PROBLEMS Number Content Time Range (minutes) E6-1 Cash. Determination of items to be included as cash on the balance sheet. 5-10 E6-2 Cash Balance. Computing amount to be reported on balance sheet. Treatment of non-cash items. 5-10 E6-3 Petty Cash. Journal entries to record establishment, expenses, and replenishment. 5-10 E6-4 Unknown Cash Balance. Determine cash balance and adjusted cash balance through use of bank reconciliation. Journal entries to update cash account balance. 5-15 E6-5 Bank Reconciliation. Prepare reconciliation from account balances. Record journal entries to adjust the books. 10-15 E6-6 Bank Reconciliation. Prepare reconciliation from various transactions. Record journal entries to adjust the books. 10-15 E6-7 Bank Statement Balance. Determine cash balance from prior journal entries, no bank statement available. Discrepancy analysis. 10-20 E6-8 Classification of Receivables. Journal entries to properly record receivables. Balance sheet disclosure. 5-10 E6-9 Sales Discounts. Journal entries to record the sale, collection, and year-end adjustment under the gross price and net price methods. 10-15 E6-10 Discount Methods. Comparison of gross price and net price methods. Journal entries. 10-15 E6-11 Returns and Allowances. Record as actual, record as estimate. Journal entries, financial statement disclosure. 10-15 E6-12 Bad Debts. Estimation versus direct write-off. Journal entries. 10-15  Number Content Time Range (minutes) E6-13 Bad Debts. Estimating from receivable balances. Journal entries. Balance sheet disclosure. Computation of receivables turnover. 5-15 E6-14 Aging Analysis. Estimation of uncollectible receivables. Journal entries with various balances in the allowance account. 10-20 E6-15 Bad Debts. Comparison of different estimation methods. Journal entries for estimates