Ch08 kieso intermediate accounting solution manual.1.Copyright © 2013 John Wiley & Sons, Inc. Kieso, Intermediate Accounting, 15/e, Solutions Manual (For Instructor Use Only) 8-1CHAPTER 8Valuation of Inventories: A Cost-Basis ApproachASSIGNMENT CLASSIFICATIONTABLE (BY TOPIC)Topics QuestionsBriefExercises Exercises ProblemsConceptsfor Analysis1. Inventory accounts;determining quantities,costs, and items to beincluded in inventory;the inventory equation;balance sheet disclosure.1, 2, 3, 4,5, 6, 8, 91, 3 1, 2, 3,4, 5, 61, 2, 3 1, 2, 3, 52. Perpetual vs. 2 9, 13,17, 204, 5, 63.

The chance is higher if the Sim has high celebrity level. Both successful and failed outcomes will result in loss of relationship with the target, but the effect is worse for the latter. If the deflection is successful, the target will get the 'Publicly Disgraced' moodlet.Notes. Prior to, there was no way to disable celebrity system to prevent the player's Sims from becoming a celebrity.

Solutions Manual, Chapter 8. Financial Accounting, 3rd Edition. Accounting standard-setters have justified this 'expense as incurred'. P8-36 (20 minutes).

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Recording of discounts. 10, 11 7, 8 3 44.

Inventory errors. 7 4 5, 10,11, 1225.

Flow assumptions. 12, 13, 16,18, 205, 6, 7 9, 13, 14,15, 16, 17,18, 19, 20,21, 221, 4, 5,6, 75, 6, 7, 8, 116. Inventory accountingchanges.18 7 6, 7, 107. Dollar-value LIFOmethods.14, 15, 17,18, 198, 9 22, 23, 24,25, 261, 8, 9,10, 118, 9.8-2 Copyright © 2013 John Wiley & Sons, Inc.

Kieso, Intermediate Accounting, 15/e, Solutions Manual (For Instructor Use Only)ASSIGNMENT CLASSIFICATIONTABLE (BY LEARNING OBJECTIVE)Learning ObjectivesQuestionsBriefExercises Exercises ProblemsConceptsforAnalysis1. Identify major classifications of inventory. Distinguish between perpetual andperiodic inventory systems.3 2 4, 9, 13,174, 5, 63. Determine the goods included ininventory andthe effects of inventory errors on thefinancial statements.4, 5, 6, 7 4 5, 10, 11,122 CA8-3,CA8-54. Understand the items to include asinventory cost.8 3 1, 2, 3, 4,5, 6, 7, 81, 2, 3 CA8-1,CA8-2,CA8-45. Describe and compare the cost flowassumptions used to account forinventories.9, 10, 11,125, 6, 7 9, 13, 14,15, 16, 17,18, 19, 20,221, 4, 5, 6,7CA8-6,CA8-7,CA8-106. Explain the significance and use of aLIFO reserve.13, 18 21 CA8-117.

Understand the effect of LIFOliquidations.208. Explain the dollar-value LIFO method.

14, 15, 17,198, 9 22, 23, 24,25, 261, 8, 9,10, 11CA8-99. Identify the major advantages anddisadvantagesof LIFO.16 CA8-6,CA8-8,CA8-1010. Understand why companies select giveninventory methods.2.Copyright © 2013 John Wiley & Sons, Inc.

Kieso, Intermediate Accounting, 15/e, Solutions Manual (For Instructor Use Only) 8-3ASSIGNMENT CHARACTERISTICSTABLEItem DescriptionLevel ofDifficultyTime(minutes)E8-1 Inventoriable costs. Moderate 15–20E8-2 Inventoriable costs. Moderate 10–15E8-3 Inventoriable costs. Simple 10–15E8-4 Inventoriable costs—perpetual. Simple 10–15E8-5 Inventoriable costs—error adjustments. Moderate 15–20E8-6 Determining merchandise amounts—periodic.

Simple 10–20E8-7 Purchases recorded net. Simple 10–15E8-8 Purchases recorded, gross method. Simple 20–25E8-9 Periodic versus perpetual entries. Moderate 15–25E8-10 Inventory errors—periodic. Simple 10–15E8-11 Inventory errors. Simple 10–15E8-12 Inventory errors. Moderate 15–20E8-13 FIFO and LIFO—periodic and perpetual.

Moderate 15–20E8-14 FIFO, LIFO and average-cost determination. Moderate 20–25E8-15 FIFO, LIFO, average-cost inventory.

Moderate 15–20E8-16 Compute FIFO, LIFO, average-cost—periodic. Moderate 15–20E8-17 FIFO and LIFO—periodic and perpetual. Simple 10–15E8-18 FIFO and LIFO; income statement presentation. Simple 15–20E8-19 FIFO and LIFO effects. Moderate 20–25E8-20 FIFO and LIFO—periodic. Simple 10–15E8-21 LIFO effect. Moderate 10–15E8-22 Alternate inventory methods—comprehensive.

Moderate 25–30E8-23 Dollar-value LIFO. Simple 5–10E8-24 Dollar-value LIFO. Simple 15–20E8-25 Dollar-value LIFO. Moderate 20–25E8-26 Dollar-value LIFO. Moderate 15–20P8-1 Various inventory issues. Moderate 30–40P8-2 Inventory adjustments. Moderate 25–35P8-3 Purchases recorded gross and net.

Simple 20–25P8-4 Compute FIFO, LIFO, and average-cost. Complex 40–55P8-5 Compute FIFO, LIFO, and average-cost. Complex 40–55P8-6 Compute FIFO, LIFO, and average-cost—periodicand perpetual.Moderate 25–35P8-7 Financial statement effects of FIFO and LIFO. Moderate 30–40P8-8 Dollar-value LIFO. Moderate 30–40P8-9 Internal indexes—dollar-value LIFO. Moderate 25–35P8-10 Internal indexes—dollar-value LIFO.

Complex 30–35P8-11 Dollar-value LIFO. Moderate 40–50.8-4 Copyright © 2013 John Wiley & Sons, Inc. Kieso, Intermediate Accounting, 15/e, Solutions Manual (For Instructor Use Only)ASSIGNMENT CHARACTERISTICSTABLE (Continued)Item DescriptionLevel ofDifficultyTime(minutes)CA8-1 Inventoriable costs. Moderate 15–20CA8-2 Inventoriable costs. Moderate 15–25CA8-3 Inventoriable costs. Moderate 25–35CA8-4 Accounting treatment of purchase discounts.

Simple 15–25CA8-5 General inventory issues. Moderate 20–25CA8-6 LIFO inventory advantages. Simple 15–20CA8-7 Average-cost, FIFO, and LIFO. Simple 15–20CA8-8 LIFO application and advantages. Moderate 25–30CA8-9 Dollar-value LIFO issues.

Moderate 25–30CA8-10 FIFO and LIFO. Moderate 30–35CA8-11 LIFO Choices Moderate 20–25.Copyright © 2013 John Wiley & Sons, Inc.

Kieso, Intermediate Accounting, 15/e, Solutions Manual (For Instructor Use Only) 8-5SOLUTIONS TO CODIFICATION EXERCISESCE8-1(a) Inventory is the aggregate of those items of tangible personal property that have any of the followingcharacteristics:a. Held for sale in the ordinary of business.b. To process of production for such sale.c. To be currently consumed in the production of goods or services to be available for sale.The term inventory embraces goods awaiting sale (the merchandise of a trading concern and thefinished goods of a manufacturer), goods in the course of production (work in process), and goodsto be consumed directly or indirectly in production (raw materials and supplies). This definition ofinventories excludes long-term assets subject to depreciation accounting, or goods which, whenput into use, will be so classified. The fact that a depreciable asset is retired from regular use andheld for sale does not indicate that the item should be classified as part of the inventory. Rawmaterials and supplies purchased for production may be used or consumed for the construction oflong-term assets or other purposes not related to production, but the fact that inventory itemsrepresenting a small portion of the total may not be absorbed ultimately in the production processdoes not require separate classification.

By trade practice, operating materials and supplies ofcertain types of entities such as oil producers are usually treated as inventory.(b) A customeris a reseller or a consumer,either an individual or a business that purchases a vendor’sproducts or services for end use rather than for resale.