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each expert should return to his or her learning team in rotation each member should 644741

Four types of adjustments are described in the chapter:

(1) prepaid expenses,

(2) unearned revenues,

(3) accrued expenses,

(4) accrued revenues.

Required

1. Form learning teams of four (or more) members. Each team member must select one of the four adjustments as an area of expertise (each team must have at least one expert in each area).

2. Form expert teams from the individuals who have selected the same area of expertise. Expert teams are to discuss and write a report that each expert will present to his or her learning team addressing the following:

a. Description of the adjustment and why it’s necessary.

b. Example of a transaction or event, with dates and amounts, that requires adjustment.

c. Adjusting entry(ies) for the example in requirement b.

d. Status of the affected account(s) before and after the adjustment in requirement c.

e. Effects on financial statements of not making the adjustment.

3. Each expert should return to his or her learning team. In rotation, each member should present his or her expert team’s report to the learning team. Team discussion is encouraged.

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