Problem 1-1 Problem 1-2 Problem 1-3 Problem 1-4 Problem 1-5 Problem 1-6 Problem 2-1

1A A D B A D D
2D A D A C B D
3B D D D D D D
4A C D C D A D
5B A B B
6D B D
7B D A
8A C A
9D D
10 D
Problem 2-2 Problem 2-3 Problem 2-4 Problem 2-5 Problem 2-6 Problem 2-7 Problem 2-8 Problem 3-1
C D D A D B D A
C A D A B D B D
D D A C D D C A
B D A C A D A B
C D C C B B A
A A D B
A B A C
A B C B
A C A C
C B
Problem 3-2 Problem 3-3 Problem 3-4 Problem 3-5 Problem 4-1 Problem 4-2 Problem 4-3 Problem 4-4
D D D B A D B A
C C D B B C A D
D D C C A A A B
C A A D A C D A
B D C A B D B
B C B B D
C A A C D
D B C D C
C D A B C
A B B A D
Problem 4-5 Problem 4-6 Problem 4-7 Problem 4-8 Problem 4-9 Problem 5-5 Problem 5-6 Problem 5-7
A D D B D D A A
B A C A C A D D
D B A D C D D C
A D D D C A B D
A B A B C D B
C D D
B C D
B C D
B D B
B C
Problem 5-8 Problem 5-9 Problem 6-5
B D B
B B C
B D B
A D B
C C D
C C
D D
B D
D D
A A
 Accounts F/S Sub Classification
Accounts Payable Balance Sheet Current Liability
Accounts Receivable Balance Sheet Current Asset
Accrued Expenses Balance Sheet Current Liability
Accumulated Depreciation Balance Sheet Contra Non-current Asset
Advances from customers Balance Sheet Current Liability
Advances of employees collectible currently Balance Sheet Current Asset
Advances of officers (not currently collectible) Balance Sheet Non-Current Asset
Advertising Expense Income Statement Expense
Allowance for doubtful accounts Balance Sheet Contra Current Asset
Bonds Payable due 5 years after the reporting period Balance Sheet Non-Current Liability
Building for lease Balance Sheet Non-Current Asset
Cash in Bank - Current Balance Sheet Current Asset
Cash in Bank - Savings Balance Sheet Current Asset
Cash on Hand Balance Sheet Current Asset
Cash Surrender Value Balance Sheet Non-Current Asset
Claim Receivable Balance Sheet Current Asset
Copyright Balance Sheet Non-Curretn Asset
Customer's Deposit Balance Sheet Current Liability
Deferred Tax Liability Balance Sheet Non-Current Liability
Depreciation Expense Income Statement Expense
Doubtful Accounts Expense Income Statement Expense
Drawing Balance Sheet Equity
Factory Supplies Balance Sheet Current Asset
Finished Goods Balance Sheet Current Asset
Franchise Balance Sheet Non-Current Asset
Freight In Income Statement Expense
Furnitures and Fixtures Balance Sheet Non-Current Asset
Goods in Process Balance Sheet Current Asset
Goodwill Balance Sheet Non-Current Asset
Income Tax Payable Balance Sheet Current Liability
Interest Income Income Statement Income
Interest Receivable Balance Sheet Current Asset
Internet Fees Income Statement Income
Investment in Associates Balance Sheet Non-Current Asset
Investment in Bonds Balance Sheet Non-Current Asset
Land Balance Sheet Non-Current Asset
Land for Lease Balance Sheet Non-Current Asset
Land held for speculation Balance Sheet Non-Current Asset
Machinery Balance Sheet Non-Current Asset
MDSE Inventory Balance Sheet Current Asset
Mortgage Payable Balance Sheet Non-Current Liability
Notes Payable Balance Sheet Current Liability
Notes Receivable Balance Sheet Current Asset
Office Equipment Balance Sheet Non-Current Asset
Ordinary Shares Balance Sheet Equity
Owner's Capital Balance Sheet Equity
Petty Cash Fund Balance Sheet Current Asset
Plant Expansion Fund Balance Sheet Non-Current Asset
Preference Redemption Fund Balance Sheet Non-Current Asset
Preference Share Balance Sheet Equity
Prepaid Advertising Balance Sheet Current Asset
Prepaid Insurance Balance Sheet Current Asset
Prepaid Taxes Balance Sheet Current Asset
Professional Fees Income Statement Income
Purchases Income Statement Expense
Raw Materials Inventory Balance Sheet Current Asset
Refundable Deposits Balance Sheet Non-Current Asset
Rent Expense Income Statement Expense
Representation Expense Income Statement Expense
Retained Earnings (Unappropriated) Balance Sheet Equity
Retained Earnings (Appropriated) Balance Sheet Equity
Salaries and Wages Income Statement Expense
Sales Income Statement Income
Share Premium Balance Sheet Equity
Sinking Fund Balance Sheet Non-Current Asset
Supplies Balance Sheet Current Asset
Supplies Expense Income Statement Expense
Taxes and Licenses Income Statement Expense
Time Deposit Balance Sheet Current Asset
Tools Balance Sheet Non-Curretn Asset
Trading Securities Balance Sheet Current Asset
Transportation Expense Income Statement Expense
Unearned Income Balance Sheet Current Liability
Unused Supplies Balance Sheet Current Asset
Warranty Liability Balance Sheet Current Liability
Withholding Tax Payable - Compensation Balance Sheet Current Liability
 Line Items
Trade and Other Payable
Trade and Other Receivables
Trade and Other Payable
Property, Plant and Equipment
Trade and Other Payable
Trade and Other Receivables
Other Non-Current Asset
Distribution Cost
Trade and Other Receivables
Long-Term Liability
Long-Term Investments
Cash and Cash Equivalents
Cash and Cash Equivalents
Cash and Cash Equivalents
Long-Term Investments
Trade and Other Receivables
Intangibles
Trade and Other Payable
Deferred Tax Liability
Administrative Expense
Administrative Expense
Drawing
Inventories
Inventories
Intangibles
Cost of Sales
Property, Plant and Equipment
Inventories
Intangibles
Trade and Other Payable
Other Income
Trade and Other Receivables
Revenue
Long-Term Investments
Long-Term Investments
Property, Plant and Equipment
Long-Term Investments
Long-Term Investments
Property, Plant and Equipment
Inventories
Other Non-Current Liability
Trade and Other Payable
Trade and Other Receivables
Property, Plant and Equipment
Share Capital
Share Capital
Cash and Cash Equivalents
Long-Term Investments
Long-Term Investments
Share Capital
Prepaid Expenses
Prepaid Expenses
Prepaid Expenses
Revenue
Cost of Sales
Inventories
Other Non-Current Asset
Administrative Expense
Administrative Expense
Retained Earnings
Reserves
Administrative Expense
Net Sales
Reserves
Long-Term Investments
Prepaid Expenses
Administrative Expense
Administrative Expense
Cash and Cash Equivalents *if silent, we'll just assume to be part as cash and cash equivalents. But if the term is beyon
Property, Plant and Equipment
Financial Asset at Fair Value
Administrative Expense
Trade and Other Payable
Prepaid Expenses
Trade and Other Payable
Trade and Other Payable
ents. But if the term is beyond 1 year, long term investments