现金和应收账款ch.doc

现金和应收账款ch07 CHAPTER 7 Cash and Receivables ASSIGNMENT CLASSIFICATION TABLE (BY TOPIC) Brief Concepts Topics Questions Exercises Exercises Problems for Analysis 1. Accounting for cash. 1, 2, 3, 4, 21 1 1, 2 1 2. Accounting for accounts 5, 6, 7, 8, 9, 2, 3, 4, 5 3, 4, 5, 6, 2, 3, 4, 5, 1, 2, 3, 4, receivable, bad debts, 10, 11, 12, 7, 8, 9, 10, 6 5, 10, 11 other allowances. 13, 14, 15 11, 12 3. Accounting for notes 14, 15 6, 7 18, 19 8, 9, 10 6, 7, 8, 9 receivable. 4. Assignment and 16, 17, 18, 8, 9, 10, 12, 13, 14, 7, 11, 12, 6, 8 factoring of accounts 19 11, 12 15, 16, 17, 13 receivable. 21 5. Analysis of receivables. 20 13 20, 21 1 *6. Petty cash and bank 22 14, 15, 16 22, 23, 12, 13, 14 reconciliations. 24, 25 *This material is covered in an Appendix to the chapter. 7-1 School of Management,HUST ASSIGNMENT CLASSIFICATION TABLE (BY LEARNING OBJECTIVE) Brief Learning Objectives Exercises Exercises Problems 1. Identify items considered as cash. 1 1, 2 2. Indicate how to report cash and related items. 1 3. Define receivables and identify the different 3, 4 6 types of receivables. 4. Explain accounting issues related to 2, 3, 4 3, 4, 5, 6, 12 6 recognition of accounts receivable. 5. Explain accounting issues related to valuation 5 7, 8, 9, 10, 2, 3, 4, 5, 6 of accounts receivable. 11, 12 6. Explain accounting issues related to 6, 7, 8 18, 19 8, 9, 10 recognition of notes receivable. 7. Explain accounting issues related to valuation 18, 19 10 of notes receivable. 8. Explain accounting issues related to 9, 10, 11, 12 13, 14, 15, 7, 11 disposition of accounts and notes receivable. 16, 17, 21 9. Describe how to report and analyze 13 20 11 receivables. *10. Explain common techniques employed 14, 15, 16 22, 23, 24, 25 12, 13, 14 to control cash. 7-2 School of Management,HUST ASSIGNMENT CHARACTERISTICS TABLE Level of Time Item Description Difficulty (minutes) E7-1 Determining cash balance. Moderate 10–15 E7-2 Determine cash