Instructor's Manual on Financial Accounting and Reporting
410
Instructor’s Manual
Financial Accounting and Reporting
Twelfth edition
Barry Elliott
Jamie Elliott
For further instructor material please visit: www.pearsoned.co.uk/elliott-elliott ISBN: 978-0-273-71271-8
( Pearson Education Limited 2008
Lecturers adopting the main text are permitted to download and photocopy the manual as required. [pic] Pearson Education Limited
Edinburgh Gate
Harlow
Essex CM20 2JE
England
and Associated Companies around the world
Visit us on the World Wide Web at: http://www.pearsoned.co.uk -----------------------------------
First published 2008
© Pearson Education Limited 2008
The rights of Barry Elliott and Jamie Elliott to be identified as the authors of this work have been asserted by them in accordance with the Copyright, Designs and Patents Act 1988.
ISBN: 978-0-273-71271-8
All rights reserved. Permission is hereby given for the material in this publication to be reproduced for OHP transparencies and student handouts, without express permission of the Publishers, for educational purposes only. In all other cases, no part of this publication may be reproduced, stored in a retrieval system, or transmitted in any form or by any means, electronic, mechanical, photocopying, recording, or otherwise without either the prior written permission of the Publishers or a licence permitting restricted copying in the United Kingdom issued by the Copyright Licensing Agency Ltd, Saffron House, 6-10 Kirby Street, London EC1N 8TS. This book may not be lent, resold, hired out or otherwise disposed of by way of trade in any form of binding or cover other than that in which it is published, without the prior consent of the
Publishers.
Contents
Chapter 1 5
Chapter 2 17
Chapter 3 30
Chapter 4 44
Chapter 5 67
Chapter 6 75
Chapter 7 78
Chapter 8 84
Chapter 9 100
Chapter 10 122
Chapter 11 131
Chapter 12 137
Chapter 13 144
Chapter 14 152
Chapter 15 158
Instructor’s Manual
Financial Accounting and Reporting
Twelfth edition
Barry Elliott
Jamie Elliott
For further instructor material please visit: www.pearsoned.co.uk/elliott-elliott ISBN: 978-0-273-71271-8
( Pearson Education Limited 2008
Lecturers adopting the main text are permitted to download and photocopy the manual as required. [pic] Pearson Education Limited
Edinburgh Gate
Harlow
Essex CM20 2JE
England
and Associated Companies around the world
Visit us on the World Wide Web at: http://www.pearsoned.co.uk -----------------------------------
First published 2008
© Pearson Education Limited 2008
The rights of Barry Elliott and Jamie Elliott to be identified as the authors of this work have been asserted by them in accordance with the Copyright, Designs and Patents Act 1988.
ISBN: 978-0-273-71271-8
All rights reserved. Permission is hereby given for the material in this publication to be reproduced for OHP transparencies and student handouts, without express permission of the Publishers, for educational purposes only. In all other cases, no part of this publication may be reproduced, stored in a retrieval system, or transmitted in any form or by any means, electronic, mechanical, photocopying, recording, or otherwise without either the prior written permission of the Publishers or a licence permitting restricted copying in the United Kingdom issued by the Copyright Licensing Agency Ltd, Saffron House, 6-10 Kirby Street, London EC1N 8TS. This book may not be lent, resold, hired out or otherwise disposed of by way of trade in any form of binding or cover other than that in which it is published, without the prior consent of the
Publishers.
Contents
Chapter 1 5
Chapter 2 17
Chapter 3 30
Chapter 4 44
Chapter 5 67
Chapter 6 75
Chapter 7 78
Chapter 8 84
Chapter 9 100
Chapter 10 122
Chapter 11 131
Chapter 12 137
Chapter 13 144
Chapter 14 152
Chapter 15 158