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Date Submitted: 01/18/2016 06:55 PM
CHAPTER 21
Accounting for Leases
ASSIGNMENT CLASSIFICATION TABLE
Brief
Exercises
Topics
Questions
*1.
Rationale for leasing.
1, 2, 4
*2.
Lessees; classification of
leases; accounting by
lessees.
3, 6, 7, 8,
14
*3.
Disclosure of leases.
19
*4.
Lessors; classification of
leases; accounting by
lessors.
5, 9, 10,
11, 12, 13
6, 7, 8,
11
*5.
Residual values; bargain
purchase options; initial
direct costs.
15, 16, 17,
18
*6.
Sale and leaseback.
20
Exercises
Problems
Cases
1, 2
1, 2, 3, 4
1, 2, 3, 4,
6, 7, 8, 9,
11, 13, 15,
16
1, 2, 3, 4,
5
4, 5, 7, 8
2, 3, 5
4, 5, 6, 7,
9, 10, 12,
13, 14
1, 2, 3, 5,
10, 12, 14,
17
4
5, 9, 10
4, 8, 9,
10
6, 7, 8, 9,
14, 15
2, 5, 6
12
15, 16
*This material is dealt with in an Appendix to the chapter.
21-1
1, 2, 3, 5,
7, 8, 11,
12, 13,
14
7,8
ASSIGNMENT CHARACTERISTICS TABLE
Item
E21-1
E21-2
E21-3
E21-4
E21-5
E21-6
E21-7
E21-8
E21-9
E21-10
E21-11
E21-12
E21-13
E21-14
*E21-15
*E21-16
P21-1
P21-2
P21-3
P21-4
P21-5
P21-6
P21-7
P21-8
P21-9
P21-10
P21-11
P21-12
P21-13
P21-14
P21-15
P21-16
Description
Lessee entries; capital lease with unguaranteed residual
value.
Lessee computations and entries; capital lease with
guaranteed residual value.
Lessee entries; capital lease with executory costs and
unguaranteed residual values.
Lessor entries; direct financing lease with option to purchase.
Type of lease; amortization schedule.
Lessor entries; sales-type lease.
Lessee-lessor entries; sales-type lease.
Lessee entries with bargain purchase option.
Lessor entries with bargain purchase option.
Computation of rental; journal entries for lessor.
Amortization schedule and journal entries for lessee.
Accounting for an operating lease.
Accounting for an operating lease.
Operating lease for lessee and lessor.
Sale and leaseback.
Lessee-lessor,...