IN
Instructor Portal Financial Accounting & Reporting · 2026 Edition
For Adopting Instructors

Teaching companion & answer keys

Everything on the student side, plus the keys: answer sheets for all online-exclusive assessments, classroom uses for each interactive tool, and chapter-by-chapter notes.

The student experience, in brief

Every chapter workspace has three sections: A · Illustration Center (online-exclusive visual guides that complement, not copy, the book), B · Interactive Workspaces (live calculators and drills), and C · Online-Exclusive Assessment (new items not found in the book — the book's own Test Materials remain print-exclusive, so they stay usable as proctored quizzes). All online quizzes auto-grade and show rationales after submission.

A note on the keys below: students see the correct answer and rationale for each item only AFTER submitting. The keys are listed here for your gradebook convenience — letters map to the on-screen option order (A = first option).

Main chapter quizzes

Chapter1234567891011121314151617181920
1 · Business Organizations (concept check)BBCBCBCBBCBCDAACBBCD
2 · Intro to Accounting & FRBCBBCBBBDBBCBCACBBAC
3 · Basic Accounting PrinciplesBBCBBCBABDBCABBACBCB
4 · Source Documents & LedgersBBBBCBCCBCBBCABDBCAC
5 · Accounting Cycle (Service)BBDBCBBBBBBCBCADACDB
6 · Adjusting the AccountsBBACBABBBCBCADBABCDA
7 · Merchandising OperationsBACBCBABBACCADABACDC
8 · Partnership FormationBCCBCCBCBBBCBCBDABCD
9 · Partnership OperationsBBBBABBBBAABCADCBCBC
10 · Partnership DissolutionBDABAABBBCBCABCBCDDC
11 · Partnership LiquidationBBBABBBBBBBACBACBDBC
12 · CorporationsBBCACBCCCBCABBDABABC
13 · Retained Earnings & DividendsBCCBBACCBBBCBCADBCBD
14 · Basic Taxation (Individuals)CAAABBBBBABCABBADCBC
15 · Payroll AccountingBBABBCBCBBBACCBDABCB

The engine shuffles nothing — letters map to on-screen option order. Items 1–10 are the original set; 11–20 are the expansion set.

Interactive drill keys

DrillKey (in order)
Ch 1 · Business type identification (12 items; A=Service, B=Merch, C=Mfg)A C B A C A B C A B C A
Ch 2 · Bookkeeper or Accountant (A=Bookkeeper, B=Accountant)A A B B A B
Ch 3 · Transaction effectsA B C E D D
Ch 4 · Journal router (A=CRJ, B=CDJ, C=SJ, D=PJ, E=GJ)A C D B E A E A
Ch 5 · Journal entry builderA B A B B B
Ch 6 · Adjustment family sorter (A=Prepaid, B=Depreciation, C=Unearned, D=Accrued exp., E=Accrued rev.)A D C E B D
Ch 8 · Formation entriesB C B B B
Ch 10 · Dissolution event sorter (A=Purchase, B=Investment, C=Withdrawal)A B C A B C

Using the interactive tools in class

Ch 1 · Classifier
Project it; have students predict SEC size, PFRS tier, and BIR class before clicking. Mismatched SEC-vs-BIR results spark the best discussions.
Ch 3 · Equation solver
Leave one field blank per round; fastest correct mental answer wins before the tool reveals it.
Ch 5 · T-account runner
Change one cash figure verbally and have students recompute — trains footing under time pressure.
Ch 6 · Depreciation calculator
Enter a mid-year purchase and let students defend the full-month convention against exact-day proration.
Ch 7 · COGS & settlement calculators
Give a deliberately wrong COGS figure; students must find which input was corrupted.
Ch 9 · Profit divider
Set salaries + interest above net income to show the negative-remainder clawback live.
Ch 11 · Liquidation simulator
Lower the selling price step by step until a partner goes deficient — the three-way fork appears on screen.
Ch 13 · Dividend allocator
Toggle cumulative on/off with 2 years of arrears to dramatize the ordinary shareholders' wait.
Ch 14 · Tax comparator
Have students vote on the best road BEFORE running it — most underestimate the percentage-tax effect.
Ch 15 · Net-pay calculator
Compute the employer's true cost for a ₱25,000 hire — startling for students who equate salary with cost.

Slide decks

Lecture decks for classroom use, one per chapter. Decks appear below as they are published. Please don't redistribute outside your class — each file carries the portal's licensing notice. (The solutions manual is intentionally NOT hosted here; request your personally watermarked copy by email from k4edusolutions@gmail.com.)

Checking available decks…

Solutions Manual & Test Bank — by request only

What the keys on this page cover: only the portal's own online-exclusive quizzes and drills (Sections B & C of each chapter). What they don't: the book's printed Test Materials. Those answers live in the Solutions Manual, and the companion Test Bank (T/F · MCQ · problem solving per chapter) is likewise never hosted on this site — both are sent personally, watermarked per instructor, so they stay valid as proctored exams.

To request your copy, use the buttons below — each opens a pre-addressed email. Please send it from your institutional email address and include your school, department, and the term you are teaching the book.

Request the Solutions Manual ▸ Request the Test Bank ▸

Each copy is licensed to you personally — please do not upload it to any learning management system or file-sharing service.

Access & housekeeping

Student and instructor access codes are issued personally by the author after verification — email k4edusolutions@gmail.com. Your instructor code also opens every student page, so you always see exactly what your class sees. The book's printed Test Materials (with the solutions manual and test bank) remain offline by design — request them above — so they can serve as your proctored assessments while the portal handles self-study practice.