Solution Manual for Financial

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LEARNING OBJECTIVES
After completing Chapter 2, your students should be able to answer these questions:

1. Define generally accepted accounting principles and explain why they are necessary.
2. Explain the objective of financial reporting and the qualities necessary to achieve
this objective.
3. Identify the elements of the financial statements and describe their characteristics.
4. Define accrual accounting, explain how it differs from cash basis accounting, and
identify examples of accrual accounting on actual financial statements.
5. Compute and explain the meaning of the current ratio.
6. Identify the risks and potential frauds related to financial accounting records, and
explain the controls needed to ensure their accuracy.

CHAPTER OUTLINE
Information for Decision Making (LO 1)
I. Financial reporting provides information for decision making.
a. The income statement reports net income (or profit).
b. Net profit, also known as net income, equals all revenues minus all expenses.
c. The income statement shows business activity during a period.
II. For financial information to be useful, the same rules must be applied consistently.
a. Across time (comparing financial information for the same entity over multiple
periods)
b. Across companies (comparing financial information of different entities)
III. Generally accepted accounting principles (GAAP) provides consistency.
a. Rules that companies follow when preparing financial statements.
b. Historically developed through common usage.
IV. International Financial Reporting Standards (IFRS) are set by the International
Accounting Standards Board (IASB)
a. IFRS are concept-based and less detailed than GAAP.
b. GAAP is rule-based and more detailed than IFRS.

Characteristics of Accounting Information (LO 2)

I. Accounting information should be useful for evaluating the past and predicting the future.
II. Usefulness is the most important characteristic of accounting information.
III. To be useful, information must be relevant, reliable, comparable, and consistent.
a. Relevant
i. Must be significant enough to influence business decisions.
ii. Should help confirm or correct users’ expectations.
iii. Must be timely to be relevant.
iv. Can be used to evaluate the past and predict the future.
b. Reliable
i. Can depend on it and can verify its accuracy.
ii. Information must be completely independent of the person reporting it.
iii. Must be a faithful representation of what it intends to convey
iv. Truthfulness of the information can be verified.

Copyright © 2011 Pearson Education, Inc. publishing as Prentice Hall 2-2

 Teaching Tip

Provide examples of information and ask the students if it is relevant and reliable. This can be
done with both financial and nonfinancial information (e.g., information for planning a Spring
Break trip). Demonstrate how information can be relevant, but not reliable and how information
can be reliable, but not relevant. In either case, it’s not useful.

c. Comparability
i. Investors can compare financial information between two similar companies.
d. Consistency
i. Makes it possible to track a company’s result from one year to the next
ii. Must use same accounting methods from period to period

Teaching Tip

Use Exhibit 2.2, Characteristics of Accounting Information, to illustrate the concepts of useful
information.

e. Separate-entity assumption means that the firm’s financial records and financial
statements are completely separate from those of the firm’s owners.
f. Monetary unit assumption means that the items on the financial statements are
measured in monetary units (dollar in the U.S.).
g. The time-period assumption means that the life of a business can be divided into
meaningful time periods for financial reporting.
h. The historical-cost principle means that transactions are recorded at actual cost.
i. The revenue-recognition principle says that revenue should be recognized when it is
earned and collection is reasonably assured.

Teaching Tip

Ask students for examples of situations where cash outflows and expense recognition do not
occur at the same time (e.g., buying a building or piece of machinery, or in their own lives when
they pay rent or last month’s phone bill).

j. The matching principle says that expenses should be recognized - shown on the
income statement - in the same period as the revenue they helped generate.

Teaching Tip

Often, students are confused about what we mean by “matched.” Assure them that we do not
mean that the dollar amounts have to be equal. It has to do with the time period. Remind them
that revenues, expenses, and therefore net income, start out at zero every year. Probably the
biggest challenge in accounting is to figure out when the revenue is actually earned and what
expenses should be matched with the revenue of a particular period. Tell them matching simply

Copyright © 2011 Pearson Education, Inc. publishing as Prentice Hall 2-3

means “let the expenses follow the revenues.” Students should note that these are issues we will
be revisiting time after time this semester.

Teaching Tip

Ask the students for examples of situations where cash inflow and revenue recognition do not
occur at the same time (e.g., selling on credit or receiving cash in advance).

k. The full-disclosure principle means that the firm must disclose any circumstances
and events that would make a difference to the users of the financial statements.
l. Constraints are limits or controls imposed by GAAP. There are two constraints in
financial accounting.
i. Materiality is whether or not an item or transaction is large enough to have an
influence on decisions.
ii. Conservatism refers to the choices accountants make when preparing the
financial statements.

Teaching Tip

Use Exhibit 2.10 as a summary of assumptions, principles, and constraints of financial reporting.

Elements of the Financial Statements (LO 3)

I. A complete set of financial statements includes:
a. Income statement
b. Balance sheet
c. Statement of changes in shareholders’ equity
d. Statement of cash flows
e. Notes to the financial statements

Teaching Tip

Remind students that the financial statements must be completed in the order presented above.

II. Recording accounting information in a worksheet

a. Accounting equation: Assets = Liabilities + Equity
b. All transactions affect the worksheet in at least two places.
c. A worksheet is used to prepare financial statements.
d. On account means on credit. The expression applies to either buying or selling on
credit. If a customer buys a product from you on credit, you have an account
receivable. If you buy a product on credit, you have an account payable.

Teaching Tip

Help students see the difference in the four ways “on account” is used in these transactions:

Copyright © 2011 Pearson Education, Inc. publishing as Prentice Hall 2-4

 1. Performed services on account means Accounts Receivable increases.
2. Collected on account means Accounts Receivable decreases.
3. Purchased on account means Accounts Payable increases.
4. Paid on account means Accounts Payable decreases.

e. Accounts payable are accounts that a company owes its vendors. They are liabilities
and are shown on the balance sheet.
f. Adjusting the books means to make changes in the accounting records, at the end of
the period, just before the financial statements are prepared, to make sure the amounts
reflect the financial condition of the company at that date.

Teaching Tip

Illustrate transactions by reviewing the worksheet in Exhibit 2.4 with students.

III. Assets
a. Assets are the economic resources owned or controlled by a company, resulting from
past transactions.
b. Current assets are the assets the company plans to turn into cash or use to generate
revenue in the next fiscal year.
c. Noncurrent assets (long-term assets) are assets that will last for more than a year.
d. Current assets are listed on the balance sheet in order of liquidity. Liquidity refers to
how easily an asset can be converted into cash.
e. Prepaid insurance is the name for insurance a business has purchased but has not yet
used. It is an asset.

Teaching Tip

As students begin to use many different accounts, remind them that a receivable is always an
asset because it represents an amount that will be received in the future and a payable is always
a liability because it represents an amount that will be paid in the future. Explain that
receivables often are related to customers while payables often are related to vendors.

Teaching Tip

Remind students that accounts are not always entitled the same. Revenues may often be
identified by looking for words such as sales, revenues, and earned. Expenses may often be
located by watching for words such as expense or used.

IV. Liabilities
a. Liabilities are obligations the company has incurred to obtain the assets it has
acquired.
b. Current liabilities are liabilities the company will settle, or pay off, in the next fiscal
year.

Copyright © 2011 Pearson Education, Inc. publishing as Prentice Hall 2-5

 c. Noncurrent liabilities (long-term liabilities) are liabilities that will take longer than a
year to settle.
d. A classified balance sheet shows a subtotal for many items, including current assets
and current liabilities.

Teaching Tip

Ask students to think of claims that may be settled with something other than cash (e.g.,
“Unearned Revenue.”)

V. Shareholders' Equity
a. Sometimes called net assets (Assets – Liabilities = Equity).
b. Equity is the name for owners’ claims to the assets of the firm. It includes both
contributed capital and retained earnings.
c. Contributed capital, sometimes called paid-in capital, is the amount the owners
have put into the business.
d. Retained earnings are the total net income the company has earned minus the
dividends it has declared since it began.
VI. Accrual accounting refers to the way we recognize revenues and expenses.
i. Based on economic substance of the transaction
ii. We don’t rely on receipt or payment of cash to determine recognition.
iii. We recognize revenue when it is earned and an expense when it is incurred.

Accruals and Deferrals (LO 4)

I. Accrual basis accounting includes two kinds of transactions in which the exchange of
cash does not coincide with the economic substance of the transaction.
a. Accrual transaction – a transaction in which the revenue is earned or the expense is
incurred before the exchange of cash.
b. Deferral transaction – a transaction in which the exchange of cash takes place
before the revenue is earned or the expense incurred.

Teaching Tip

Use Exhibit 2.11 to point out the meanings of accrual and deferral.

II. Cash basis accounting is a system based on the exchange of cash.

a. Revenue is recognized when cash is collected.
b. Expenses are recognized when cash is disbursed.
c. Not a generally accepted method of accounting according to GAAP
d. Some businesses (especially small businesses) use cash basis, because it is easy to
apply and easy to understand.
III. Accounting periods and cut-off issues
a. Matching principle makes financial statements comparable and consistent.
b. Companies may prepare financial statements monthly or quarterly, in addition to
annually.

Copyright © 2011 Pearson Education, Inc. publishing as Prentice Hall 2-6

How Investors – Owners and Creditors – Use Accrual Accounting Information
I. Owners and creditors invest their money into a business in order to make money.
II. There is a risk in investing in a business.
a. Risk
i. Uncertainty associated with the amount of future returns (how much will I
make?)
ii. Uncertainty associated with the timing of future returns (when will I make
it?)
b. Risk is positively correlated with the expected return.
i. Higher risk means higher expected return.
ii. Lower risk means lower expected return.
III. Information contained in the financial statements helps the investor determine the level of
risk and the expected returns.

Teaching Tip

Use Exhibits 2.12 through 2.17 to illustrate the information provided by financial statements.

Applying Your Knowledge: Ratio Analysis (LO 5)

I. Financial ratios are comparisons of different amounts on the financial statements.
II. Current ratio is a liquidity ratio that measures a firm’s ability to meets its short-term
obligations.
a. Measures the short-term financial health of a company
b. Current ratio = current assets divided by current liabilities
c. Gives information about the company’s ability to pay its bills
d. Measures liquidity – how easily a company can turn its current assets into cash and
pay its debts as they come due
e. Provides a way to compare companies

Business Risk, Control, and Ethics (LO 6)

I. How do companies make sure information in financial statements is reliable?
II. Internal controls are policies and procedures used to protect the firm’s assets and ensure
the accuracy and reliability of the accounting records.
a. Preventive controls help prevent errors.
b. Detective controls help find errors.
c. Corrective controls are policies and procedures that correct any errors that have
been discovered.
d. Remember, an internal control system is only as effective as the people who execute
it.
e. Collusion – two or more people working together to circumvent a policy or
procedure – and changing conditions will weaken internal control.

Copyright © 2011 Pearson Education, Inc. publishing as Prentice Hall 2-7

CHAPTER 2 NAME ___________________________________

TEN-MINUTE QUIZ SECTION _____________ DATE____________

______________________________________________________________________________

_____ 1. Generally accepted accounting principles (GAAP) are established by:

a. Internal Revenue Service (IRS)
b. U.S. Congress
c. Financial Accounting Standards Board (FASB)
d. GAAP Commission

_____ 2. The information in a financial statement relates to a specific business or company.

The owner’s personal financial records are not part of the financial statements of
the business. This is called the:
a. GAAP assumption
b. Matching principle
c. Going-concern assumption
d. Separate-entity assumption

_____ 3. To be useful, information must be:

a. Relevant
b. Reliable
c. Both A and B
d. Expensive

_____ 4. Assets:
a. Are economic resources owned by the company
b. Result from past events or transactions
c. Provide future benefit to the company
d. All of the above

_____ 5. Current assets:

a. Will be used or converted into cash within one year
b. Will not be used within one year
c. Include only cash
d. None of the above

_____ 6. Amazing Toy Company owes Northern Plastics Company $1,000. Amazing Toy
would reflect this on its:
a. Balance sheet
b. Income statement
c. Statement of shareholders' equity
d. Statement of cash flows

Copyright © 2011 Pearson Education, Inc. publishing as Prentice Hall 2-8

_____ 7. Revenue is recognized when:
a. Cash is received
b. It is earned
c. Expenses are recognized
d. Cash is paid

_____ 8. Expenses are recognized when:

a. Cash is received
b. Cash is paid
c. They are earned
d. They are incurred

_____ 9. Risk and return are:

a. Negatively correlated (when risk increases, expected return decreases)
b. Positively correlated (when risk increases, expected return increases)
c. Always equal
d. Not related

_____ 10. Noncurrent assets include:

a. Accounts receivable
b. Cash
c. Inventory
d. None of the above

ANSWER KEY - CHAPTER 2 – TEN-MINUTE QUIZ

1. C
2. D
3. C
4. D
5. A
6. A
7. B
8. D
9. B
10. D

Copyright © 2011 Pearson Education, Inc. publishing as Prentice Hall 2-9

Another random document with
no related content on Scribd:
Puzzle No. 45
 A LINGUAL LABYRINTH
By Coutance

This effort contains one definition which comprises

two words, but the all-round excellence of the
construction makes up for this single deficiency.
1 2 3 4 5 6 7 8 9 10 11 12
13 14 15 16
17 18 19 20
21 22 23 24 25
26 27 28 29
30 31 32 33
34 35 36 37 38 39
40 41
42 43 44 45
46 47 48 49 50
51 52 53 54 55
56 57 58 59 60
61 62 63 64 65
66 67 68 69
70 71

[112]

HORIZONTAL
 Otalgia
1 Untruthfully
41
Pimple7 Exclamation
42 used to
Soon13 frighten
Cable-deck
14 Strike
43
Units16 The 44
whole range
Rested
17 French
45 article
Terror
18 Feline
46vocalism
Insect
20 Fastener
48
Printer’s
21 measure Social
49functions
Prefix
22before Dust52on roof of room
Child23 (2 words)
Preposition
25 Behold
56
Novice
26 Portuguese
58 coin
Bar 30 Goddess
59 of the dawn
Permit
31 Egyptian
60 sun-god
Change
32 Tool 61
Elevated
34 railroad Sweetheart
63
(abbr.) Article
65
Bone35 Rare66element
Gypsy37 French
68 leader
Biblical
38 name assassinated by
State40of ennui Charlotte Corday
Expanse
69
Gathered
70
Related
71 to Muse of joy

VERTICAL

Stand1 Shouts
33
French 2 Protectorate Slack
34
Decay3 A pouting
36 girl
Article4 An engine
37 of war
Mountain
5 in Arabia Color
39
 Before6 Tooth 41
A capsule
7 Spicy 44root
Above8 On one47 string (Mus.
Preposition
9 abbr.)
Maiden
10 symbolic of Geometric
48 function
truth Preposition
50
Period
11 of fast Vernacular
51
To impede
12 Chinese
53 measure and
Last15of two weight
Arabian
18 beast Extinction
54
Whorl19 Hymn 55
One22 who likes better German57 river
Preposition
23 A nandu
60
Drivers
24 Collection
62 of animals
Symbol
26 for Platinum Youth 63
Astringent
27 mineral Surface
64 of fibers
substance Prefix,
65 three
Pronoun
28 Greek 67letter
Railroad
29 Pronoun
68
Sailing
30 vessel Italian
69particle

[115]

[Contents]
Puzzle No. 46
 A HUNDRED PER CENTER
By R. and R. Williams

This is the simplest form for securing an all-over

interlock with no unkeyed letters. And the words are
good!
1 2 3 4 5 6 7 8
9 10 11 12
13 14 15 16
17 18 19
20 21 22 23 24
25 26 27 28
29 30
31 32 33 34
35 36 37 38 39
40 41 42
43 44 45 46 47
48 49 50 51
52 53

[114]

HORIZONTAL

Tread1on Chum
30
A Biblical
5 character
 Erstwhile
9 meeting Psychological
31
place phenomenon
Recent
11 Tree33
Employ
13 Hurried
35
Musical
14 instrument Girl’s36name
Announce
16 Pointed
38 instrument
An object
17 Upon 40
To dress
18 up Debt41
Toward
19 Accomplish
42
Poetic
20 abbreviation Girl’s43name
A municipal
22 power Medicine
45
Very24dark Dentist
47 (abbr.)
Passage
25 Obtained
48 again
Sweet27 With50 facility
Pull 29 Landlord’s
52 delight
To guzzle
53

VERTICAL

Pliable1 Strong
24 medicine
Beverage
2 Devoted
26 lady
Thus 3 Whip28
High temperature
4 Procure
31
Vehicle5 Wrap32
Preposition
6 Mediterranean
33 island
Possessive
7 article Difficult
34 of solution
Better8arranged Loud35noise
Habit 9 A pointed
37 tool
Birth10 Inquisitive
39
Word11 Disposed
44 of
A tiller
12 of the Soil Hard45drinker
Youth 15 Reposed
46
Evil 21 Incline
47
 Beyond
22 Preposition
49
comprehension Therefore
51
Money
23

[117]

[Contents]
Puzzle No. 47
 CRANK HER UP
By Frank A. Ford

In spite of much black and a complicated design,

which compels the use of some unkeyed letters, this
puzzle gets by with colors flying.
1 2 3 4 5 6 7 8 9 10
11 12 13 14 15 16
17 18
19 20 21 22 23 24
25 26 27
28 29 30 31 32 33
34 35 36 37
38
39 40
41 42 43 44 45 46 47 48
49 50
51 52 53 54 55
56 57 58 59 60 61 62
63 64
65 66 67 68 69 70
71 72 73

[116]

HORIZONTAL
 Species
1 of bird To saturate
39
Sacred5 bird A medley
41
Throws7 A priestly
44 vestment
Part 11
of the verb “be” Rears46up
Quick
12 Termination
49
Piece
14 Collection
50 of units
Preposition
16 Indef.
51article
Spawn
17 Oriental
52 sash
A measure
18 Personal
54 pronoun
Preposition
19 Exist56
Overshadows
21 Sanctioned
57
Allowing
24 that Goddess
62 of Earth
Sun-god
25 Allow63
To mimic
26 Tribe64of Indians
Preposition
27 Act 65
Share
28with Help67
Groove
32 Meager
68
Son 34
of Aaron Part 70
of the verb “be”
Beast
35of burden To wipe
71 out
Kingdom
36 of Persia Situation
72 set apart
Holy38picture Species
73 of elk

VERTICAL

Character
1 in Genesis Besides
34
Measure
2 of type Wooden
37 pegs
Connected
3 with Unrighteousness
39
Species
4 of plant A limb
40
Note of
5 entry Smooth
42 consonant
Small6piece Enclosed
43
Conceal
7 The 44
highest point
Above8 Used45in fishing
 Note of
9 scale Personal
47 pronoun
Support
10 Narrow-minded
48
French
13 coin person
Abodes
15 for travelers Dwell51
Deputy
20 of Sultan Posts53for ships’ cables
Resembling
21 a Under55strain
sandflea River58in Germany
Hindu22title Beast59of burden
Can 23
be drawn Goddess
60 of Mischief
together Two 61
or more together
A small
24 part Else66
A musical
29 note Conjunction
67
Species
30 of bird Denial
69
To harden
31 Part 70
of the verb “be”
Birthplace
33 of Abraham

[119]

[Contents]
Puzzle No. 48
 A VOCABULARY TESTER
By Irvan Neckerman

Mr. Neckerman is apparently never happy till he has

filled his construction with difficult words. This one is
a real trial of verbal strength.
1 2 3 4 5 6 7 8 9 10 11 12
13 14 15 16
17 18 19
20 21 22 23
24 25 26
27 28 29 30 31 32 33
34 35 36 37
38 39
40 41 42 43 44 45 46
47 48 49 50
51 52
53 54 55 56 57 58
59 60 61 62 63 64
65 66 67
68 69

[118]

HORIZONTAL
 To reveal
1 Sly look
39
Scrutinizer
7 Twice40
Dissimulation
13 Uprightly
41
To request
14 Bill 45
To despoil
16 Passageway
47
American
17 flycatcher Ascend
49
Cereal
18 A mass
50
Dwelling
19 Dexterous
51
Ridge
20of sand or Silicate
52 of magnesia
gravel Alleged
53 force of
Assault
21 mesmerism
Tone23of musical scale Nether
55 world (myth)
To opine
24 Tone58of musical scale
Amorous
25 glance Shrinking
59
So be
27it To cut
62
Chosen
29 To brawl
63
Feast
32of the nativity To eat
65away
Ribbed
34 fabric Superficial
66 measure
Hostile
35 persons Nest67of bird of prey
To run
37 wild Is contingent
68 upon
To cheat
38 Sorrows
69

VERTICAL

Having1 two poles Cinerary

31 urns
Strong2 resentments Fold33 in a garment
Asseverate
3 Increase
35
Odd 4 See 36
Caustic
5 Illiberal
40
Merit 6 A hill42or mound
Toboggan
7 for the foot Burnt 43material
Part of
8 circle Permits
44
Almost9 Over46 and above
 To seize
10 Sojourn
48
Bad 11 Deposit
50 of sand or
Changed
12 appellation gravel
Method
15 Ill-boding
54
Foreshowing
21 Sunken
56 fences
Carry
22 Wide57mouthed pitcher
Witnessed
24 Long58cut
Well26
bred A grimace
60
Excellence
28 A haunt
61
A bar
30 To sink
63
Raw64 material

[121]

[Contents]
Puzzle No. 49
 IN WORDS OF ONE SYLLABLE
By J. T. Delaney

Ever read a book in words of one syllable? This has

no higher percentage of polysyllabic words than that.
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15
16 17 18
19 20 21 22 23 24 25 26 27
28 29 30 31
32 33 34 35 36 37
38 39 40 41 42 43 44 45 46
47 48 49 50 51 52 53
54 55 56 57 58
59 60 61 62 63 64 65 66 67 68
69 70 71 72 73
74 75 76 77 78 79 80 81
82 83 84
85 86 87 88 89 90 91
92 93 94 95 96 97
98 99 100 101 102 103 104 105
106 107 108 109 110 111
112 113 114 115 116 117 118 119
120 121 122 123 124 125 126 127
128 129 130 131
132 133 134 135 136 137 138 139
140 141 142 143 144 145 146 147
148 149 150
151 152 153 154 155
[120]

HORIZONTAL

Chart1 Engraving
84 tool
Eject 4 French
85 military cap
Undermine
7 Conclude
86
Expletive
10 Inferior
88
Yield13 Dispatch
91
Covered
16 entrance Husband
92 or wife
Search17 thoroughly Logging
94 boot
Cunning
18 Excise
96
Sharpen
19 Caustic
98
Breezy21 Russian
100
Suitable
23 Beautiful
101 girl
Black 24 Dam103
Title 26 Assembled
104
Leguminous
28 plant Small
106bottle
Velocity
29 Instigate
107
Enclosure
31 Burden
109
Same 32 Measure
111
Wash 35lightly Personal
112 pronoun
Apparent
38 Beverage
114
Agitate
41 Regular
116
Nonsense
43 Measurement
117 of type
Caustic
44 (PL)
Church47 bench Twitching
118
Kind48 of fish From
120this place
Boastful
50 behavior Swagger
122
Viper51 A Biblical
124 character
Chopping
53 tool Exhausted
126
Kind54 of cheese Fascinate
128
Suitable
55 Pertaining
130 to a
Repulsive
56 division of Greeks
 Petty58quarrel Incarnation
132
Title 59 Muscular
134 strength
Coin61 Storeroom
137 for foods
Dipper63 City140
in Nevada
Heroic65 poem Black
141
Suitable
67 Corroded
144
Soft 69
hat Take145
principal meal
Happened
71 Carry
147
Cipher72 Unit148
of weight
Lively74(archaic) Obliquely
149
Swelling
76 due to fluid Waste
150
Harass78 Depression
151
Forage79 plant Seaweed
152
Lively82 Antiquity
153
Censure
83 Herb154
Onion-like
155 plant

VERTICAL

Ratchet
1 check Duty73
Expand
2 Tibetan
74 ox
Waver3 Tear75
Burn with
4 liquid Mimic77
Greek5letter Personal
78 pronoun
Crooked
6 Unit 80
of surface
Sudden
7 break Conclude
81
Kind of
8 poplar Slur 86
(music)
Head 9 Bones87
Supplement
10 Intelligence
89
Past11 Rule90
Dullard
12 Babble
93
Clergyman
13 For trial
94 (as, a jury)
Raise
14up Cleft95hoof (dial.)