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1、CHAPTER13CurrentLiabilitiesandContingenciesASSIGNMENTCLASSIFICATIONTABLE(BYTOPIC)BriefConceptsTopicsQuestionsExercisesExercisesProblemsforAnalysis1.Conceptofliabilities;1,2,3,1,161,21definitionandclassification4,6,8ofcurrentliabilities.2.Accountsandnotes7,111,2,32,
2、161,21,2payable;dividendspayable.3.Short-termobligations9,1043,43,4expectedtoberefinanced.4.Depositsandadvance12,552payments.5.Compensatedabsences.13,14,158,95,6,166.Collectionsforthirdparties.166,77,8,9,163,47.Contingentliabilities17,18,19,10,1113,1610,11,135,6,7(
3、General).20,228.Guarantiesandwarranties.21,2313,1410,11,165,6,7,7,812,149.Premiumsandawards24,251512,15,168,9,12,14offeredtocustomers.10.Self-insurance,litigation,26,27,2812142,10,6,7claims,andassessments,11,13assetretirementobligations.11.Presentationandanalysis.2
4、9,30,3117,18,1993Copyright?2010JohnWiley&Sons,Inc.Kieso,IntermediateAccounting,13/e,SolutionsManual(ForInstructorUseOnly)13-1ASSIGNMENTCLASSIFICATIONTABLE(BYLEARNINGOBJECTIVE)BriefLearningObjectivesExercisesExercisesProblems1.Describethenature,type,andvaluation1,2,
5、3,4,1,2,71,2ofcurrentliabilities.5,62.Explaintheclassificationissuesofshort-term43,4debtexpectedtoberefinanced.3.Identifytypesofemployee-relatedliabilities.7,8,95,6,8,93,44.Identifythecriteriausedtoaccountforand10,11,12,137,10,11,13disclosegainandlosscontingencies.
6、13,14,155.Explaintheaccountingfordifferenttypes10,11,12,10,11,12,2,5,6,7,8,oflosscontingencies.13,14,1513,14,159,10,11,12,13,146.Indicatehowtopresentandanalyzeliabilities16,17,9andcontingencies.18,1913-2Copyright?2010JohnWiley&Sons,Inc.Kieso,IntermediateAccounting,
7、13/e,SolutionsManual(ForInstructorUseOnly)ASSIGNMENTCHARACTERISTICSTABLELevelofTimeItemDescriptionDifficulty(minutes)E13-1Balancesheetclassificationofvariousliabilities.Simple10–15E13-2Accountsandnotespayable.Moderate15–20E13-3Refinancingofshort-termdebt.Simple10–1
8、2E13-4Refinancingofshort-termdebt.Simple20–25E13-5Compensatedabsences.Moderate25–30E13-6Compensatedabsences.Moderate25–30E13-7Adjustingentryforsa
