Intermediate Accounting Iii

CHAPTER 18
Revenue Recognition
date CLASSIFICATION TABLE (BY TOPIC)

Topics

Questions

Brief
Exercises

Concepts
for Analysis

Exercises

Problems

1, 2, 3,
4, 6

1, 2, 3, 4,
5, 6, 7, 8,
10, 11

1

1, 2, 3, 4,
5, 7, 8, 9

11, 29

5

9

*3. Long-term contracts.

14, 15, 16,
17, 18,
19, 29

7, 8, 9,
10, 11

12, 13, 14,
15,16,
17, 18

1, 2, 3, 4,
5, 6, 7, 15,
16, 17

1, 2, 3, 6

*4. installing sales.

20, 21, 23,
24, 25, 26,
27, 28, 29

12, 13, 14

19, 20, 21,
22, 23, 24

1, 8, 9, 10,
11, 12, 14

1, 2, 3

13

21, 25, 26

10, 11, 12,
13, 14

*1. Realization and recognition; 1, 2, 3, 4,
sales transactions; high
5, 6, 7, 8,
rates of return.
9, 10, 12,
13, 29

2. Consignments.

*5. Repossessions on
initiation sales.
*6. Cost-recovery method;
deposit method.

20, 21, 22,
30, 31

15

23, 24

8, 9

*7. Franchising.

32, 33,
34, 35

16

27, 28

10

*This material is dealt with in an Appendix to the chapter.

copyright © 2011 John Wiley & Sons, Inc.

Kieso, Intermediate Accounting, 14/e, Solutions Manual

(For Instructor Use Only)

18-1

ASSIGNMENT CLASSIFICATION TABLE (BY LEARNING OBJECTIVE)
Brief
Exercises

Learning Objectives

Exercises

Problems

1.





Apply the revenue enhancement recognition principle.

2.

Describe accounting issues for revenue
recognition at fate of sale.

1, 2, 3, 4, 5, 6

1, 2, 3, 4, 5, 6,
7, 8, 9, 10, 11

1

3.

Apply the percentage-of-completion method
for long-term contracts.

7, 8

12, 13, 14,
15, 16, 17

1, 2, 3, 4, 5,
6, 7, 16, 17

4.

Apply the completed-contract method
for long-term contracts.

9, 10

12, 16,
17, 18

1, 2, 3, 5, 6, 7,
15, 16, 17

5.

Identify the appropriate accounting for losses
on long-term contracts.

11

18

5, 6, 7, 15

6.

Describe the installment-sales method
of accounting.

12, 13, 14

19, 20, 21, 22,
23, 24, 25, 26

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