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Solutions Manual

For use with

Advanced Accounting
Volume 2

A Procedural Approach
2008 Edition
P.P. Guerrero J.F. Peralta

To The Instructor This Solutions Manual contains suggested solutions to all the Multiple Choice and Problems for the 2008 edition of Advanced Accounting A Procedural Approach. All solutions have been prepared by the authors to ensure accuracy and consistency with the discussion and illustration in the textbook. Multiple Choices The multiple choices are designed to cover a variety of conceptual situations included in each chapter. Solving these should reinforce the students knowledge of accounting and also test their understanding of the points covered. You may choose to assign selected multiple choices to supplement the problems assigned in each chapter. Most of the multiple choices require a limited amount of computations and are well suited for inclusion in quizzes or examinations. Problems Problems have been provided at the end of each chapter more than you can reasonably use in a single offering of the course. This abundance of problems allows you to vary problem assignments in different sections of the course, or from semester to semester, and to choose these problems that best fit the scope, level and emphasis of your course. Final Note The Solutions Manual intended to accompany the Revised 2008 Edition of Advanced Accounting A Procedural Approach had been prepared carefully and reviewed thoroughly to ensure that the instructors who adopt this textbook are provided with all possible assistance in making their course effective. In the final analysis, however, any given course is shaped primarily by the person who teaches it, and the success of our efforts will be proven through extensive experience in the classroom. We will appreciate any comments and suggestions from you no matter how minor the point involved. Please address correspondence to Pedro P. Guerrero, CPAR Building, 837 F. Cayco st., Sampaloc, Metro Manila or you may email me at ppg@pldtdsl.net.

P. P. Guerrero J. F. Peralta

Contents

CHAPTER 12: CHAPTER 13: CHAPTER 14: CHAPTER 15: CHAPTER 16: CHAPTER 17: CHAPTER 18: CHAPTER 19: CHAPTER 20: CHAPTER 21: CHAPTER 22:

Home Office and Branch General Procedures Home Office and Branch Special Problems Business Combination (PFRS 3) Consolidated Balance Sheet Date of Acquisition Consolidated Financial Statements (PAS 27) - Subsequent toDate of Purchase Type of Business Combination. Inter-comp any Profit Transactions Inventories Inter-company Gain Transactions Plant Assets Accounting for Foreign Currency Transactions Translation of Foreign Currency Financial Statements New Government Accounting System for National Government Agency Nonprofit Organizations.