Advanced Accounting - Volume 1

November 23, 2017 | Author: Patricia Gabica | Category: Accounting, International Financial Reporting Standards, Test (Assessment), Multiple Choice, Textbook
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SOLUTIONS MANUAL for use with

volume 1

advanced ACCOUNTING PRINCIPLES AND PROCEDURAL APPLICATONS

2013 EDITION

Pedro P. GUERRERO Jose F. PERALTA

To the Instructor This Solutions Manual contains suggested solutions to all the Multiple Choice and Problems for the 2013 edition of Advanced Accounting – Principles and Procedural Applications. All solutions have been prepared by the authors to ensure accuracy and consistency with the discussion and illustration in the textbook. Multiple Choices The multiple choices are designed to cover a variety of conceptual situations included in each chapter. Solving these should reinforce the student’s knowledge of accounting and also test their understanding of the points covered. You may choose to assign selected multiple choices to supplement the problems assigned in each chapter. Most of the multiple choices require a limited amount of computations and are well suited for inclusion in quizzes or examinations. Problems Problems have been provided at the end of each chapter more than you can reasonably use in a single offering of the course. This abundance of problems allows you to vary problem assignments in different sections of the course, or from semester to semester, and to choose these problems that best fit the scope, level and emphasis of your course. Final Note The Solutions Manual intended to accompany the 2013 edition of Advanced Accounting – Principles and Procedural Applications has been prepared carefully and reviewed thoroughly to ensure that the instructors who adopt this textbook are provided with all possible assistance in making their course effective. In the final analysis, however, any given course is shaped primarily by the person who teaches it, and the success of our efforts will be proved through extensive experience in the classroom. We will appreciate any comments for suggestions from you no matter how minor the point involved. Please address correspondence to Pedro P. Guerrero, CPAR Building, 837 F. Cayco St., Sampaloc, Metro Manila or you may email me at [email protected]

P. P. Guerrero J. F. Peralta

Contents

CHAPTER 1:

Partnership Formation



Basic

Considerations

and

CHAPTER 2:

Partnership Operations

CHAPTER 3:

Partnership Dissolution – Changes in Ownership

CHAPTER 4:

Partnership Liquidation

CHAPTER 5:

Partnership Liquidation by Installment

CHAPTER 6:

Joint Arrangements (IFRS 11)

CHAPTER 7:

Corporation in Financial Difficulty – Liquidation

CHAPTER 8:

Reorganization and Troubled Debt Restructuring

CHAPTER 9:

Installment Sales

CHAPTER 10:

Long-Term Construction Contracts (IAS 11)

CHAPTER 11:

Franchise Accounting

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