ASSIGNMENT CLASSIFICATION TABLE

Copyright © 2013 John Wiley & Sons, Inc. Weygandt, Accounting Principles, 11/e, Solutions Manual (For Instructor Use Only) 2-1

CHAPTER 2

The Recording Process

ASSIGNMENT CLASSIFICATION TABLE

Learning Objectives

Questions Brief Exercises

Do It!

Exercises A Problems B Problems

• Explain what an account

is and how it helps in the recording process.

• 1

• Define debits and credits

and explain their use in recording business transactions.

2, 3, 4, 5,

6, 7, 8, 9,

21

1, 2, 5 1 2, 4, 6,

7, 14

1A, 2A,

3A, 5A

1B, 2B,

3B, 5B

• Identify the basic steps in

the recording process.

10, 19 4 6, 7

• Explain what a journal is

and how it helps in the recording process.

11, 12, 13,

14, 16

3, 6 2 3, 5, 6, 7

10, 11, 12

1A, 2A,

3A, 5A

1B, 2B,

3B, 5B

• Explain what a ledger is

and how it helps in the recording process.

17 8

• Explain what posting is

and how it helps in the recording process.

15 7, 8 3 9, 12 2A, 3A, 5A 2B, 3B, 5B

• Prepare a trial balance

and explain its purposes.

18, 20 9, 10 4 9, 10, 11,

13, 14

2A, 3A,

4A, 5A

2B, 3B,

4B, 5B

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2-2 Copyright © 2013 John Wiley & Sons, Inc. Weygandt, Accounting Principles, 11/e, Solutions Manual (For Instructor Use Only)

ASSIGNMENT CHARACTERISTICS TABLE

Problem Number

Description Difficulty Level Time Allotted (min.)

1A Journalize a series of transactions. Simple 20–30

2A Journalize transactions, post, and prepare a trial balance. Simple 30–40

3A Journalize transactions, post, and prepare a trial balance. Moderate 40–50

4A Prepare a correct trial balance. Moderate 30–40

5A Journalize transactions, post, and prepare a trial balance. Moderate 40–50

1B Journalize a series of transactions. Simple 20–30

2B Journalize transactions, post, and prepare a trial balance. Simple 30–40

3B Journalize transactions, post, and prepare a trial balance. Moderate 40–50

4B Prepare a correct trial balance. Moderate 30–40

5B Journalize transactions, post, and prepare a trial balance. Moderate 40–50

Copyright © 2013 John Wiley & Sons, Inc. Weygandt, Accounting Principles, 11/e, Solutions Manual (For Instructor Use Only) 2-3

WEYGANDT ACCOUNTING PRINCIPLES 1 1E

CHAPTER 2

THE RECORDING PROCESS

Number LO BT Difficulty Time (min.) BE1 2 C Simple 6–8 BE2 2 C Simple 4–6 BE3 4 AP Simple 4–6 BE4 3 C Moderate 4–6 BE5 2 C Simple 6–8 BE6 4 AP Simple 4–6 BE7 6 AP Simple 4–6 BE8 6 AP Simple 4–6 BE9 7 AP Simple 4–6 BE10 7 AN Moderate 6–8 DI1 2 C Simple 3–5 DI2 4 AP Simple 3–5 DI3 6 AP Simple 2–4 DI4 7 AP Simple 6–8 EX1 1 K Simple 2–4 EX2 2 C Simple 10–15 EX3 4 AP Simple 8–10 EX4 2 C Simple 6–8 EX5 4 AP Simple 6–8 EX6 2–4 AP Simple 6–8 EX7 2–4 AP Simple 8–10 EX8 5 K Simple 2–4 EX9 6, 7 AP Simple 10–12 EX10 4, 7 AP Moderate 10–12 EX11 4, 7 AP Moderate 12–15 EX12 4, 6 AP Moderate 12–15 EX13 7 AN Moderate 6–8 EX14 2, 7 AP Simple 8–10

2-4 Copyright © 2013 John Wiley & Sons, Inc. Weygandt, Accounting Principles, 11/e, Solutions Manual (For Instructor Use Only) THE RECORDING PROCESS (Continued) Number LO BT Difficulty Time (min.) P1A 2, 4 AP Simple 20–30 P2A 2, 4, 6, 7 AP Simple 30–40 P3A 2, 4, 6, 7 AP Moderate 40–50 P4A 7 AN Moderate 30–40 P5A 2, 4, 6, 7 AP Moderate 40–50 P1B 2, 4 AP Simple 20–30 P2B 2, 4, 6, 7 AP Simple 30–40 P3B 2, 4, 6, 7 AP Moderate 40–50 P4B 7 AN Moderate 30–40 P5B 2, 4, 6, 7 AP Moderate 40–50 BYP1 2 C Simple 8–10 BYP2 2, 4 AN Simple 8–10 BYP3 BYP4 — — AP AP, S Simple Simple

15–20

15–20

BYP5 6, 7 AP, S Moderate 20–30 BYP6 3, 6 S Simple 10–15 BYP7 7 AN, E Moderate 10–15 BYP8 BYP9 BYP10

— — — E E E Moderate Moderate Moderate

10–15

15–20

15–20