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CHAPTER7AccountingPrinciplesASSIGNMENTCLASSIFICATIONTABLEBriefABStudyObjectives1.ExplainthemeaningofQuestions1,2Exercises1,2ExercisesProblemsProblemsgenerallyacceptedaccountingprinciplesandidentifythekeyitemsoftheconceptualframework.2.Describethebasic33objectivesoffinancialreporting.3.Discussthequalitative3,4,54,5,6characteristicsofaccountinginformationandelementsoffinancialstatements.4.Identifythebasic671,2,31A,2A,3A1B,2B,3Bassumptionsusedbyaccountants.5.Identifythebasicprinci-7,8,9,10,71,2,3,41A,2A,3A1B,2B,3Bplesofaccounting.126.Identifythetwocon-117,81,2,33A3Bstraintsinaccounting.7.Understandandanalyze13,14,15,9,10,115,6,7,8,4A,5A4B,5Bclassifiedfinancialstatements.1698.Explaintheaccounting17,1810principlesusedininter-nationaloperations.7-1ASSIGNMENTCHARACTERISTICSTABLEProblemDifficultyTimeNumber1ADescriptionAnalyzetransactionstoidentifyaccountingprincipleorLevelModerateAllotted(min.)20−30assumptionviolated,andpreparecorrectentries.2ADeterminetheappropriatenessofjournalentriesinModerate20−30termsofgenerallyacceptedaccountingprinciplesorassumptions.3AIdentifyaccountingassumptions,principles,andModerate20−30constraints.4APrepareaclassifiedbalancesheetandanalyzefinancialModerate35−45position.5APrepareamultiple-stepincomestatementandanalyzeModerate35−45profitability.1BAnalyzetransactionstoidentifyaccountingprincipleorModerate20−30assumptionviolated,andpreparecorrectentries.2BDeterminetheappropriatenessofjournalentriesinModerate20−30termsofgenerallyacceptedaccountingprinciplesorassumptions.3BIdentifyaccountingassumptions,principles,andModerate20−30constraints.4BPrepareaclassifiedbalancesheetandanalyzeModerate35−45financialposition.5BPrepareamultiple-stepincomestatementandanalyzeModerate35−45profitability.7-2CorrelationChartbetweenBloom’sTaxonomy,StudyObjectivesandEnd-of-ChapterExercisesandProblemsKnowledgeQ7-1Q7-2BE7-2BE7-1ComprehensionApplicationAnalysisSynthesisEvaluationStudyObjective1.Explainthemeaningofgener-allyacceptedaccountingprinciplesandidentifythekeyitemsoftheconceptualframework.Q7-3BE7-3BE7-4BE7-5BE7-6BE7-7Q7-6E7-1E7-3Q7-7Q7-8Q7-9Q7-10Q7-12E7-1E7-3Q7-14Q7-15P7-3AP7-3BBE7-8Q7-16BE7-9BE7-10BE7-11E7-5E7-10E7-6E7-7E7-8E7-9E7-1E7-3P7-3AP7-3BQ7-8E7-4E7-2P7-1AP7-2AP7-1BE7-2Q7-13E7-8P7-4AP7-5AP7-4BP7-5BQ7-13P7-4AP7-5AP7-4BP7-3AP7-3BE7-2P7-1AP7-2AP7-1BP7-2BP7-2BQ7-3Q7-4Q7-52.Describethebasicobjectivesoffinancialreporting.3.Discussthequalitativecharacteristicsofaccountinginformationandelementsoffinancialstatements.4.Identifythebasicassumptionsusedbyaccountants.BE7-75.Identifythebasicprinciplesofaccounting.Q7-11BE7-7Q7-18Q7-176.Identifythetwoconstraintsinaccounting.7.Understandandanalyzeclassifiedfinancialstatements.P7-5B8.Explaintheaccountingprinciplesusedininternationaloperations.BroadeningYourPerspectiveCommunicationGroupDecisionInterpretingFinancialReportingFinancialCaseCommunicationStatementsComp.AnalysisResearchCaseAGlobalFocusGroupDecisionInterpretingFinancialCaseStatementsCookieChronicleExploringtheWebEthicsCaseGroupDecisionCaseComp.AnalysisResearchCaseAGlobalFocusCookieChronicleBLOOM'STAXONOMYTABLE7-3ANSWERSTOQUESTIONS1.(a)(b)Generallyacceptedaccountingprinciples(GAAP)areasetofstandardsandrules,havingsubstantialauthoritativesupport,thatarerecognizedasageneralguideforfinancialreporting.ThebodiesthatprovideauthoritativesupportforGAAParetheFinancialAccou...