CHAPTER 4 THE ACCOUNTING CYCLE: ACCRUALS AND …

BriefExercisesB. Ex. Ex. Ex. Ex. Ex. Ex. Ex. Ex. Ex. Ex. 6, expenses and , 2, and deferrals1-6, payable and interest1, 2, 7, , 3 5, , 4, 7 Deferred 7, of adjusting entries1 , 2 3 TopicObjectivesDeferred expenses and revenue5 overview OF brief EXERCISES, EXERCISES, PROBLEMS, AND CRITICAL THINKING CASESL earningSkillsAccrued interest5 Unearned revenue4 Accrued salaries5 CHAPTER 4 THE ACCOUNTING CYCLE: ACCRUALS AND DEFERRALSE xercises6 AnalysisAnalysisAnalysisAnalysisAccrued taxesAnalysisAnalysisAnalyzing the adjusted trial balanceReal World: Home Depot Using an annual reportAdjustments and the balance sheetAnalysisCommunication, analysisAccounting principlesAnalysisAccounting for suppliesAnalysisAccounting for depreciation3 Accrued revenue3, 4 AnalysisDeferred expenses and revenue3, 4 AnalysisConcept of materialityInterpreting business transactions8 Deferred expenses and revenueReal World: Various firmsSkillsAnalysis, judgmentCommunication, analysisAnalysis, judgmentCommunication, analysis, judgmentJudgment, communication, analysisTopicDeferred revenueReal World: American Airlines Effects of adjusting entriesAccounting terminologyAnalysis The McGraw-Hi

OVERVIEW OF BRIEF EXERCISES, EXERCISES, PROBLEMS, AND CRITICAL THINKING CASES Learning Skills Accrued interest 5 Unearned revenue 4 Accrued salaries 5 CHAPTER 4 THE ACCOUNTING CYCLE: ACCRUALS AND DEFERRALS Exercises 6 Analysis Analysis Analysis Accrued taxes Analysis Analysis Analysis Analyzing the adjusted trial balance Real …

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