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Friday, February 15, 2013

Ch 13

CHAPTER 13
Current Liabilities and Contingencies
ASSIGNMENT salmagundi TABLE (BY TOPIC)
Topics

Questions

Brief
Exercises

Exercises

Problems

Concepts
for Analysis

1, 16

1, 2

1

1, 2

1, 2

1.

Concept of liabilities;
translation and classification
of current liabilities.

1, 2, 3, 4,
5, 6, 8

2.

Accounts and notes
payable; dividends payable.

7, 11, 29

1, 2, 3

2, 16

3.

Short-term obligations
expected to be refinanced.

9, 10

4

3, 4

4.

Deposits and advance
payments.

12

5

5.

even off absences.

13, 14, 15

8

5, 6, 16

6.

Collections for third parties.

16

6, 7

7, 8, 9, 16

3, 4

7.

Contingent liabilities
(General).

17, 18, 19,
20, 22

10, 11

13, 16

10, 11, 13

5, 6, 7

8.

Guaranties and warranties.

21, 23

13, 14

10, 11, 16

5, 6, 7,
12, 15

7, 8

9.

Premiums and awards
offered to customers.

24, 25

15

12, 15, 16

8, 9, 12, 15

10.

Self-insurance, litigation,
claims, and assessments,
asset retirement obligations.

26, 27, 28

12

14

2, 10,
11, 13

6, 7

11.

Presentation and analysis.

29, 30, 31

17, 18, 19

9

3

20, 21, 22

14, 15

*12.

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9, 16

*This material is covered in an Appendix to the chapter.

13-1

3, 4
2

ASSIGNMENT CLASSIFICATION TABLE (BY LEARNING OBJECTIVE)
Brief
Exercises

Learning Objectives

Exercises

Problems
1, 2

1.

Describe the nature, type, and valuation
of current liabilities.

1, 2, 3, 4,
5, 6

1, 2, 7

2.

explain the classification issues of short-term
debt expected to be refinanced.

4

3, 4

3.

Identify types of employee-related liabilities.

7, 8, 9

5, 6, 8, 9

3, 4

4.

Identify the criteria utilize to account for and
disclose gain and loss contingencies.

10, 11, 12,
13, 14, 15

13

7, 10, 11, 13

5.

Explain the be for different types
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