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Kieso, Weygandt, Warfield, Young, Wiecek

Intermediate Accounting, Ninth Canadian Edition

CHAPTER 13
NON-FINANCIAL AND CURRENT LIABILITIES
ASSIGNMENT CLASSIFICATION TABLE
Brief
Exercises

Topics

Problems

1

1. Concept of liabilities; definition and classification. Exercises

1, 14, 16

2, 3, 4, 5,
6, 7, 23

1, 2, 14, 16

1, 2, 3, 4,
5, 6, 7, 8,
9, 10

3. Employee-related liabilities. 11, 12, 13,
14, 15, 16

8, 9, 10,
11, 12, 23

17, 18

13

d

zle

hz

2. Current liabilities including accounts and notes payable, dividends payable, sales and income taxes payable and short-term obligations expected to be refinanced. 4. Asset retirement obligations. Writing
Assignments

3, 4, 5, 16

2, 5

4
1

5. Unearned revenues, product guaranties, warranties and other customer programs.

19, 20, 21,
22, 23

14, 15, 16,
17, 18, 19,
20, 21, 23

1, 6, 7, 8,
9, 10, 11,
14, 16, 17

1, 3

6. Contingencies, guarantees and uncertain commitments.

24, 25

22, 23

12, 13, 14,
15, 16, 17

1, 3, 4

7. Presentation and analysis. 26

24, 25, 26

7, 8, 10,
14, 15, 16,
17

5

Solutions Manual
13-1
Chapter 13
Copyright © 2011 John Wiley & Sons Canada, Ltd. Unauthorized copying, distribution, or transmission of this page is strictly prohibited.

Kieso, Weygandt, Warfield, Young, Wiecek

Intermediate Accounting, Ninth Canadian Edition

ASSIGNMENT CHARACTERISTICS TABLE
Item
E13-1
E13-2
E13-3
E13-4
E13-5
E13-6
E13-7
E13-8
E13-9

E13-11
E13-12

E13-15
E13-16
E13-17

E13-24
E13-25
E13-26

d

E13-18
E13-19
E13-20
E13-21
E13-22
E13-23

Balance sheet classification of various liabilities. Accounts and notes payable.
Refinancing of short-term debt.
Refinancing of short-term debt.
Liability for returnable containers.
Entries for sales tax.
Income Taxes.
Payroll tax entries.
Compensated absences – vacation and sick pay.
Compensated

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