CHAPTER 13

← Back to document page

13-1CHAPTER 13Current Liabilities and ContingenciesASSIGNMENT CLASSIFICATION TABLE (BY TOPIC)TopicsQuestionsBriefExercisesExerc isesProblems Conceptsfor Analysis1. Concept of liabilities;definition and classificationof current , 2, 3, 4,5, 6, 81, 161, 212. Accounts and notespayable; dividends , 11, 291, 2, 32, 161, 21, 23. Short-term obligationsexpected to be , 1043, 43, 44. Deposits and Compensated , 14, 1585, 6, 166. Collections for third , 77, 8, 9, 163, 47. Contingent liabilities(General).17, 18, 19,20, 2210, 1113, 1610, 11, 135, 6, 78. Guaranties and , 2313, 1410, 11, 165, 6, 7,12, 157, 89. Premiums and awardsoffered to , 251512, 15, 168, 9, 12, 1510. Self-insurance, litigation,claims, and assessments,asset retirement , 27, 2812142, 10,11, 136, 711. Presentation and , 30, 3117, 18, 1993*12. Bonus , 1620, 21, 2214, 15*This material is covered in an Appendix to the CLASSIFICATION TABLE (BY LEARNING OBJECTIVE)Learning Objectives the nature, type, and valuationof current , 2, 3, 4,5, 61, 2, 71, the classification issues of short-termdebt expected to be , types of employee-related , 8, 95, 6, 8, 93, the criteria used to account for anddisclose gain and loss , 11, 12,13, 14, 15137, 10, 11, the accounting for different typesof loss , 11, 12,13, 14, 1510, 11, 12,13, 14, 152, 5, 6, 7, 8,9, 10, 11, 12,13, how to present and analyze liabilitiesand , 17,18, 1

13-5 Questions Chapter 13 (Continued) 7. A discount on notes payable represents the difference between the present value and the face value of the note, the face value being greater in amount than the discounted amount.

  Chapter, Value, Chapter 13