# Accy

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CHAPTER 9
ASSIGNMENT CLASSIFICATION TABLE (BY TOPIC)
Topics

Questions

Brief
Exercises

Concepts for Analysis

Exercises

Problems
1, 2, 3,
9, 10

1, 2, 3, 5

6

1. Lower-of-cost-or-market.

1, 2, 3,
4, 5, 6

1, 2, 3

1, 2, 3,
4, 5, 6

2. Inventory accounting changes; relative sales value method; net realizable value.

7, 8

4

7, 8

3. Purchase commitments.

9

5, 6

9, 10

9

4. Gross profit method.

10, 11,
12, 13

7

11, 12, 13,
14, 15,
16, 17

4, 5

5. Retail inventory method.

14, 15, 16

8

18, 19, 20,
22, 23, 26

6, 7, 8,
10, 11

6. Presentation and analysis. 17, 18

9

21

9

19

10

22, 23

12, 13, 14

11

24, 25,
26, 27

11, 13

28

13, 14

*7. LIFO retail.
*8. Dollar-value LIFO retail.
*9. Special LIFO problems.

4, 5

*This material is discussed in an Appendix to the chapter.

Kieso, Intermediate Accounting, 15/e, Solutions Manual

(For Instructor Use Only)

9-1

ASSIGNMENT CLASSIFICATION TABLE (BY LEARNING OBJECTIVE)
Learning Objectives

Brief
Exercises

Questions

Exercises

Problems

1.

Describe and apply the lowerof-cost-or-market rule.

1, 2, 3, 4

1, 2, 3

1, 2, 3,
4, 5, 6

1, 2, 3,
9, 10

2.

Explain when companies value inventories at net realizable value. 5, 6, 7

1, 2, 3

1, 2, 3,
4, 5, 6

1, 2, 3,
9, 10

3.

Explain when companies use the relative sales value method to value inventories.

8

4

7, 8

4.

Discuss accounting issues related to purchase commitments. 9

5, 6

9, 10

9

5.

Determine ending inventory by applying the gross profit method. 10, 11, 12,
13

7

11, 12, 13,
14, 15, 16,
17

4, 5

6.

Determine ending inventory by applying the

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