Accounting for warranties (assurance-type and service-type)
Understand the criteria for reporting gain and loss contingencies
Analyzing current liabilities and company liquidity
Presentation of current liabilities and refinancing of short-term debt
Understand how a company accounts for payroll deductions
Chapter 14
Accounting for bonds and notes payable (including how to determine a premium or
discount, how to record journal entries over the life of a bond/note, and how to use the
effective interest method)
Understand how to use present value tables to record the issuance of bonds and notes
payable
Understand the differences between interest-bearing notes and non-interest-bearing notes
Fair value measurement of long-term liabilities
Redemption of bonds before maturity date
Chapter 20
Know the five main components of pension expense and how each is calculated
Pension plan reporting on the financial statements
Understand the differences between defined contribution plans and defined benefit plans
Know how to use a pension worksheet and how to make the annual pension expense
journal entry
Amortization of prior service costs and the years-of-service method
Amortization of accumulated OCI-Gain/Loss
American Dream or American Damned
Acknowledging America ‘s dreams is getting progressively farther in our general public, and numerous individuals are not even mindful of it. The current populace of youngsters is required to have a lower achievement rate than guardians. The circumstance of destitution where numerous residents are conceived is getting progressively hard to survive. Whenever openings become slimmer than any time in recent memory, youngsters can dispose of the neediness level to pick up intensity in the master world. It is getting progressively hard for American culture to succeed and understand the fantasies of the United States; it is vital for commitment, tolerance, and constancy to live in the current circumstance.
What is America’s fantasy? The Merriam-Webster Dictionary characterizes America’s fantasy as “an American social ideal that underscores correspondence and material thriving.” The possibility of American dreams was presented first in the late nineteenth century with the abrupt convergence of foreigners. For many outsiders, America is a port that stays away from political, strict and monetary troubles.
Ordinarily, they all have dreams, their fantasy is “America’s fantasy.” Today, the craving to understand a fantasy has not changed. In any case, the fantasy thought of America brought numerous issues. What is America’s fantasy? Who characterized it? Would it be able to be accomplished? At long last, is there any open door for everybody to accomplish it? What is America’s fantasy? At the point when issues were raised on the primary day of the class, there were a wide range of answers to the structure of American dreams. Somebody said
America ‘s past dream is the motivation of numerous individuals, old and youthful. Satisfying America ‘s dream is the thing that numerous Americans have considered up until now. In “Extraordinary Gatsby”, the American dream is portrayed as a defiled form of the past unadulterated and true ideal way of life. The idea of the American dream is about riches and riches profoundly established in the hearts of Americans during the 1920s. Because of the mutilation of American dreams, characters
American dreams can be named a subculture in the American general culture. America’s fantasy is reality for some Americans and different residents to make progress now. A few segments of the American dream belief system attract highlights like the first culture. A few Americans are totally dependent on pursuing their fantasies, however others are dreaming. When all is said in done, individuals accept that American dreams are a dynamic air loaded with chances to build up the individuals and the entire network.