CHAPTER 3
ADJUSTING THE ACCOUNTS
SUMMARY OF QUESTIONS BY LEARNING OBJECTIVES AND BLOOM’S TAXONOMY
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LO
BT
Item
LO
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LO
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Item
LO
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Item
LO
BT
True-False Statements
1.
1
C
11.
3
C
21.
4
C
a31.
8
K
sg41.
2
K
2.
1
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3
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4
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a32.
8
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sg42.
3
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1
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3
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a33.
8
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3
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1
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a34.
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sg44.
4
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1
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3
C
25.
4
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a35.
8
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sg45.
5
K
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2
C
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3
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26.
5
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a36.
8
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sg46.
6
K
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2
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17.
4
C
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a37.
8
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sg,a47.
7
C
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2
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a28.
7
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a38.
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2
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a29.
7
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a39.
8
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2
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20.
4
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a30.
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a40.
8
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Multiple Choice Questions
48.
1
K
78.
3
K
108.
4
AP
138.
5
AP
a168.
8
K
49.
1
K
79.
3
C
109.
4
K
139.
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AP
a169.
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50.
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80.
3
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110.
4
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140.
5
AP
a170.
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51.
1
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81.
3
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111.
4
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141.
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AN
a171.
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52.
1
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82.
3
C
122.
4
C
142.
5
AP
a172.
8
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53.
1
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83.
3
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113.
4
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143.
5
AP
a173.
8
K
54.
1
C
84.
3
C
114.
4
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144.
5
AP
a174.
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55.
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85.
3
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115.
4
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145.
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AP
a175.
8
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56.
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86.
3
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116.
4
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146.
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a176.
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57.
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87.
3
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117.
4
AN
147.
5
AP
sg177.
2
C
58.
2
K
88.
3
K
118.
4
AN
148.
5
AP
st178.
2
K
59.
2
K
89.
3
K
119.
4
AN
149.
6
K
st179.
2
K
60.
2
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90.
3
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120.
4
AN
150.
6
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sg180.
3
K
61.
2
K
91.
3
C
121.
4
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st181.
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62.
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122.
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sg182.
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AP
63.
2
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3
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a153.
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st183.
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K
64.
2
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94.
4
C
124.
4
AP
a154.
7
C
sg184.
5
AP
65.
2
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95.
4
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125.
4
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a155.
7
AN
sg185.
5
AP
66.
2
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96.
4
K
126.
4
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a156.
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st186.
6
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67.
2
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97.
4
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127.
4
AP
a157.
7
AN
sg187.
6
K
68.
2
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98.
4
AN
128.
4
AP
a158.
7
AN
a188.
9
K
69.
2
K
99.
4
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119.
4
AP
a159.
8
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a189.
9
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70.
2
C
100.
4
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130.
4
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a160.
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a190.
9
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71.
2
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101.
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131.
4
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a161.
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a191.
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72.
2
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102.
4
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132.
4
AN
a162.
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a192.
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73.
2
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103.
4
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133.
4
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a163.
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a193.
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74.
2
AP
104.
4
AP
134.
5
C
a164.
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a194.
9
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75.
2
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105.
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a165.
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a195.
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76.
3
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4
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a166.
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a196.
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77.
3
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107.
4
C
137.
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a167.
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a197.
9
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Test Bank for Accounting Principles, Eleventh Edition
FOR INSTRUCTOR USE ONLY
3 - 2
SUMMARY OF QUESTIONS BY LEARNING OBJECTIVES AND BLOOM’S TAXONOMY
Brief Exercises
198.
3
K
202.
4
AN
206.
4,7
AN
210.
5
AN
214.
6
AP
199.
4
AP
203.
4
AN
207.
5
AN
211.
6
AP
a215.
8
K
200.
4
AN
204.
4
AN
208.
5
AN
212.
6
AP
a216.
8
K
201.
4
AN
205.
4
AN
209.
4,5
K
213.
6
AP
Exercises
217.
2
AN
223.
4, 5
C
229.
4,5
AN
235.
4, 5
AN
241.
6
AP
218.
2
AN
224.
3
K
230.
4,5
AN
236.
5
AN
242.
4
AN
219.
3
AN
225.
4
AN
231.
4,5
AN
237.
5
AN
243.
6
AP
220.
3
AN
226.
4
AN
232.
4,5
K
238.
4,5
AN
244.
6
AP
221.
21.
4, 5
C
227.
4
AN
233.
4,5
K
239.
6
AP
a245.
7
AN
222.
4, 5
AN
228.
4,5
AN
234.
4,5
AP
240.
4,5
AP
Completion Statements
246.
1
K
249.
2
K
252.
5
K
255.
5
K
247.
1
K
250.
2
K
253.
5
K
256.
6
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248.
2
K
251.
4
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254.
5
K
Short-Answer Essay
258.
1
C
260.
2
AP
a262.
6
AP
259.
3
AP
261.
6
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a263.
4
AP
sg This question also appears in the Study Guide.
st This question also appears in a self-test at the student companion website.
a This question covers a topic in an appendix to the chapter.
SUMMARY OF LEARNING OBJECTIVES BY QUESTION TYPE
Item
Type
Item
Type
Item
Type
Item
Type
Item
Type
Item
Type
Item
Type
Learning Objective 1
1.
TF
4.
TF
49.
MC
52.
MC
55.
MC
246.
C
258.
SA
2.
TF
5.
TF
50.
MC
53.
MC
56.
MC
247.
C
3.
TF
48.
MC
51.
MC
54.
MC
57.
MC
257.
Ma
Learning Objective 2
6.
TF
41.
TF
62.
MC
67.
MC
72.
MC
179.
MC
250.
C
7.
TF
58.
MC
63.
MC
68.
MC
73.
MC
217.
Ex
8.
TF
59.
MC
64.
MC
69.
MC
74.
MC
218.
Ex
9.
TF
60.
MC
65.
MC
70.
MC
177.
MC
248.
C
10.
TF
61.
MC
66.
MC
71.
MC
178.
MC
249.
C
Learning Objective 3
11.
TF
42.
TF
79.
MC
85.
MC
91.
MC
219.
Ex
12.
TF
43.
TF
80.
MC
86.
MC
92.
MC
220.
Ex
13.
TF
75.
MC
81.
MC
87.
MC
93.
MC
224.
Ex
14.
TF
76.
MC
82.
MC
88.
MC
180.
MC
259.
S-A
15.
TF
77.
MC
83.
MC
89.
MC
181.
MC
260.
S-A
16.
TF
78.
MC
84.
MC
90.
MC
198.
BE
Adjusting the Accounts
FOR INSTRUCTOR USE ONLY
3 - 3
SUMMARY OF LEARNING OBJECTIVES BY QUESTION TYPE
Learning Objective 4
17.
TF
96.
MC
108.
MC
120.
MC
132.
MC
209.
BE
233.
Ex
18.
TF
97.
MC
109.
MC
121.
MC
133.
MC
221.
Ex
234.
Ex
19.
TF
98.
MC
110.
MC
122.
MC
182.
MC
222.
Ex
235.
Ex
20.
TF
99.
MC
111.
MC
123.
MC
183.
MC
223.
Ex
238.
Ex
21.
TF
100.
MC
112.
MC
124.
MC
199.
BE
225.
Ex
240.
Ex
22.
TF
101.
MC
113.
MC
125.
MC
200.
BE
226.
Ex
242.
Ex
23.
TF
102.
MC
114.
MC
126.
MC
201.
BE
227.
Ex
251.
C
24.
TF
103.
MC
115.
MC
127.
MC
202.
BE
228.
Ex
252.
C
25.
TF
104.
MC
116.
MC
128.
MC
203.
BE
229.
Ex
253.
C
44.
TF
105.
MC
117.
MC
129.
MC
204.
BE
230.
Ex
254.
C
94.
MC
106.
MC
118.
MC
130.
MC
205.
BE
231.
Ex
263.
S-A
95.
MC
107.
MC
119.
MC
131.
MC
206.
BE
232.
Ex
Learning Objective 5
26.
TF
138.
MC
144.
MC
185.
MC
222.
Ex
232.
Ex
238.
Ex
45.
TF
139.
MC
145.
MC
207.
BE
223.
Ex
233.
Ex
240.
Ex
134.
MC
140.
MC
146.
MC
208.
BE
228.
Ex
234.
Ex
255.
C
135.
MC
141.
MC
147.
MC
209.
BE
229.
Ex
235.
Ex
136.
MC
142.
MC
148.
MC
210.
BE
230.
Ex
236.
Ex
137.
MC
143.
MC
184.
MC
221.
Ex
231.
Ex
237.
Ex
Learning Objective 6
27.
TF
140.
MC
186.
MC
211.
BE
214.
BE
242.
Ex
256.
C
46.
TF
141.
MC
187.
MC
212.
BE
239.
Ex
243.
Ex
261.
S-A
139.
MC
152.
MC
170.
BE
213.
BE
241.
Ex
244.
Ex
.
Learning Objective a7
a28.
TF
a30.
TF
a153.
MC
a155.
MC
a157.
MC
206.
BE
262.
S-A
a29.
TF
a47.
TF
a154.
MC
a156.
MC
a158.
MC
a245.
Ex
Learning Objective a8
a31.
TF
a36.
TF
a159.
MC
a164.
MC
a169.
MC
a174.
MC
a32.
TF
a37.
TF
a160.
MC
a165.
MC
a170.
MC
a175.
MC
a33.
TF
a38.
TF
a161.
MC
a166.
MC
a171.
MC
a176.
MC
a34.
TF
a39.
TF
a162.
MC
a167.
MC
a172.
MC
a215.
BE
a35.
TF
a40.
TF
a163.
MC
a168.
MC
a173.
MC
a216.
BE
Learning Objective a9
a188.
MC
a190.
MC
a192.
MC
a194.
MC
a196.
MC
a189.
MC
a191.
MC
a193.
MC
a195.
MC
a197.
MC
Note: TF = True-False BE = Brief Exercise C = Completion
MC = Multiple Choice Ex = Exercise SA = Short-Answer Essay
This chapter also contains one set Matching questions and Short-Answer Essay questions. A
summary table of all learning outcomes, including AACSB, AICPA, and IMA professional
standards, is available on the Weygandt Accounting Principles 11e instructor web site.