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UNIVERSITY OF MEMPHIS / Accounting / ACCT 2010 / What does financial accounting do?

What does financial accounting do?

What does financial accounting do?

Description

School: University of Memphis
Department: Accounting
Course: Fundamentals of Accounting I
Professor: Spiceland
Term: Fall 2016
Tags: Accounting, equation, Net, Income, financial, Statements, statement, cash, flow, balance, sheet, stockholder's, and equity
Cost: Free
Name: Financial Accounting Chapter 1 Part A
Description: McGraw Hill Financial Accounting Fourth Edition Chapter one Part A Outline and personal class notes.
Uploaded: 11/08/2016
10 Pages 217 Views 1 Unlocks
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"}.lst-kix_lrwo1dq0k4tb-3 > li:before{content:"" counter(lst-ctn-kix_lrwo1dq0k4tb-3,decimal) ". "}ol.lst-kix_vmxhx5ks2gti-2.start{counter-reset:lst-ctn-kix_vmxhx5ks2gti-2 0}ol.lst-kix_w2k86nmiyprh-1.start{counter-reset:lst-ctn-kix_w2k86nmiyprh-1 0}.lst-kix_lyqoxb30sl7c-4 > li{counter-increment:lst-ctn-kix_lyqoxb30sl7c-4}ol.lst-kix_lrwo1dq0k4tb-1.start{counter-reset:lst-ctn-kix_lrwo1dq0k4tb-1 0}ol.lst-kix_z97ujkmnmtg7-4.start{counter-reset:lst-ctn-kix_z97ujkmnmtg7-4 0}.lst-kix_z97ujkmnmtg7-5 > li{counter-increment:lst-ctn-kix_z97ujkmnmtg7-5}.lst-kix_w2k86nmiyprh-5 > li{counter-increment:lst-ctn-kix_w2k86nmiyprh-5}ol.lst-kix_6ckq12l5qdu0-1.start{counter-reset:lst-ctn-kix_6ckq12l5qdu0-1 0}.lst-kix_vmxhx5ks2gti-8 > li{counter-increment:lst-ctn-kix_vmxhx5ks2gti-8}.lst-kix_vmxhx5ks2gti-1 > li{counter-increment:lst-ctn-kix_vmxhx5ks2gti-1}ol.lst-kix_u6lf1b6601ut-7.start{counter-reset:lst-ctn-kix_u6lf1b6601ut-7 0}.lst-kix_lyqoxb30sl7c-1 > li{counter-increment:lst-ctn-kix_lyqoxb30sl7c-1}ol.lst-kix_6ckq12l5qdu0-3.start{counter-reset:lst-ctn-kix_6ckq12l5qdu0-3 0}.lst-kix_vmxhx5ks2gti-4 > li{counter-increment:lst-ctn-kix_vmxhx5ks2gti-4}ol.lst-kix_6aesuwe3o9ju-0.start{counter-reset:lst-ctn-kix_6aesuwe3o9ju-0 0}.lst-kix_w2k86nmiyprh-2 > li{counter-increment:lst-ctn-kix_w2k86nmiyprh-2}ol.lst-kix_6ckq12l5qdu0-6.start{counter-reset:lst-ctn-kix_6ckq12l5qdu0-6 0}.lst-kix_6mtq7fg052tg-2 > li{counter-increment:lst-ctn-kix_6mtq7fg052tg-2}.lst-kix_u6lf1b6601ut-2 > li{counter-increment:lst-ctn-kix_u6lf1b6601ut-2}.lst-kix_5doctgy4x66n-0 > li:before{content:"● "}.lst-kix_5doctgy4x66n-2 > li:before{content:"■ "}.lst-kix_1xxlrfxz18f-8 > li:before{content:"■ "}.lst-kix_u6lf1b6601ut-5 > li:before{content:"" counter(lst-ctn-kix_u6lf1b6601ut-5,lower-roman) ". "}ul.lst-kix_ttjqcsa3frpf-7{list-style-type:none}ul.lst-kix_ttjqcsa3frpf-6{list-style-type:none}ul.lst-kix_ttjqcsa3frpf-8{list-style-type:none}ul.lst-kix_ttjqcsa3frpf-3{list-style-type:none}ul.lst-kix_ttjqcsa3frpf-2{list-style-type:none}.lst-kix_z97ujkmnmtg7-2 > li{counter-increment:lst-ctn-kix_z97ujkmnmtg7-2}ul.lst-kix_ttjqcsa3frpf-5{list-style-type:none}ul.lst-kix_ttjqcsa3frpf-4{list-style-type:none}.lst-kix_u6lf1b6601ut-7 > li:before{content:"" counter(lst-ctn-kix_u6lf1b6601ut-7,lower-latin) ". "}ul.lst-kix_ttjqcsa3frpf-1{list-style-type:none}ul.lst-kix_ttjqcsa3frpf-0{list-style-type:none}.lst-kix_qpwgvcxpuai2-8 > li:before{content:"■ "}ol.lst-kix_lrwo1dq0k4tb-8.start{counter-reset:lst-ctn-kix_lrwo1dq0k4tb-8 0}.lst-kix_ttjqcsa3frpf-1 > li:before{content:"○ "}.lst-kix_ttjqcsa3frpf-5 > li:before{content:"■ "}.lst-kix_qpwgvcxpuai2-6 > li:before{content:"● "}.lst-kix_qpwgvcxpuai2-4 > li:before{content:"○ "}.lst-kix_ttjqcsa3frpf-7 > li:before{content:"○ "}.lst-kix_lrwo1dq0k4tb-8 > li{counter-increment:lst-ctn-kix_lrwo1dq0k4tb-8}.lst-kix_qpwgvcxpuai2-2 > li:before{content:"■ "}ol.lst-kix_w2k86nmiyprh-4.start{counter-reset:lst-ctn-kix_w2k86nmiyprh-4 0}.lst-kix_lrwo1dq0k4tb-8 > li:before{content:"" counter(lst-ctn-kix_lrwo1dq0k4tb-8,lower-roman) ". "}.lst-kix_u6lf1b6601ut-3 > li{counter-increment:lst-ctn-kix_u6lf1b6601ut-3}.lst-kix_lrwo1dq0k4tb-6 > li:before{content:"" counter(lst-ctn-kix_lrwo1dq0k4tb-6,decimal) ". "}.lst-kix_lrwo1dq0k4tb-4 > li:before{content:"" counter(lst-ctn-kix_lrwo1dq0k4tb-4,lower-latin) ". "}.lst-kix_6mtq7fg052tg-1 > li{counter-increment:lst-ctn-kix_6mtq7fg052tg-1}.lst-kix_u6lf1b6601ut-3 > li:before{content:"" counter(lst-ctn-kix_u6lf1b6601ut-3,decimal) ". "}.lst-kix_qpwgvcxpuai2-0 > li:before{content:"● "}ol.lst-kix_z97ujkmnmtg7-1.start{counter-reset:lst-ctn-kix_z97ujkmnmtg7-1 0}ol.lst-kix_vmxhx5ks2gti-0.start{counter-reset:lst-ctn-kix_vmxhx5ks2gti-0 0}.lst-kix_1xxlrfxz18f-6 > li:before{content:"● "}.lst-kix_u6lf1b6601ut-1 > li:before{content:"" counter(lst-ctn-kix_u6lf1b6601ut-1,lower-latin) ". "}.lst-kix_lyqoxb30sl7c-8 > li{counter-increment:lst-ctn-kix_lyqoxb30sl7c-8}.lst-kix_56s9a7sicevx-8 > li{counter-increment:lst-ctn-kix_56s9a7sicevx-8}.lst-kix_1xxlrfxz18f-2 > li:before{content:"■ "}.lst-kix_1xxlrfxz18f-4 > li:before{content:"○ "}.lst-kix_1xxlrfxz18f-0 > li:before{content:"● "}ol.lst-kix_w2k86nmiyprh-3.start{counter-reset:lst-ctn-kix_w2k86nmiyprh-3 0}.lst-kix_ttjqcsa3frpf-3 > li:before{content:"● "}.lst-kix_lyqoxb30sl7c-7 > li{counter-increment:lst-ctn-kix_lyqoxb30sl7c-7}.lst-kix_6ckq12l5qdu0-5 > li{counter-increment:lst-ctn-kix_6ckq12l5qdu0-5}ol.lst-kix_lyqoxb30sl7c-7.start{counter-reset:lst-ctn-kix_lyqoxb30sl7c-7 0}ol.lst-kix_u6lf1b6601ut-5.start{counter-reset:lst-ctn-kix_u6lf1b6601ut-5 0}.lst-kix_z97ujkmnmtg7-8 > li{counter-increment:lst-ctn-kix_z97ujkmnmtg7-8}.lst-kix_6aesuwe3o9ju-6 > li{counter-increment:lst-ctn-kix_6aesuwe3o9ju-6}ul.lst-kix_5doctgy4x66n-6{list-style-type:none}ul.lst-kix_5doctgy4x66n-7{list-style-type:none}.lst-kix_u6lf1b6601ut-5 > li{counter-increment:lst-ctn-kix_u6lf1b6601ut-5}.lst-kix_6mtq7fg052tg-7 > li:before{content:"" counter(lst-ctn-kix_6mtq7fg052tg-7,lower-roman) ". "}ul.lst-kix_5doctgy4x66n-8{list-style-type:none}ul.lst-kix_5doctgy4x66n-2{list-style-type:none}ul.lst-kix_5doctgy4x66n-3{list-style-type:none}ul.lst-kix_5doctgy4x66n-4{list-style-type:none}ul.lst-kix_5doctgy4x66n-5{list-style-type:none}ul.lst-kix_qpwgvcxpuai2-8{list-style-type:none}ol.lst-kix_6mtq7fg052tg-8.start{counter-reset:lst-ctn-kix_6mtq7fg052tg-8 0}ol.lst-kix_vmxhx5ks2gti-5.start{counter-reset:lst-ctn-kix_vmxhx5ks2gti-5 0}.lst-kix_6mtq7fg052tg-3 > li:before{content:"" counter(lst-ctn-kix_6mtq7fg052tg-3,lower-latin) ". "}ul.lst-kix_5doctgy4x66n-0{list-style-type:none}ul.lst-kix_5doctgy4x66n-1{list-style-type:none}.lst-kix_6mtq7fg052tg-2 > li:before{content:"" counter(lst-ctn-kix_6mtq7fg052tg-2,decimal) ". "}.lst-kix_6mtq7fg052tg-8 > li{counter-increment:lst-ctn-kix_6mtq7fg052tg-8}ul.lst-kix_qpwgvcxpuai2-7{list-style-type:none}ul.lst-kix_qpwgvcxpuai2-6{list-style-type:none}ul.lst-kix_qpwgvcxpuai2-5{list-style-type:none}ul.lst-kix_qpwgvcxpuai2-4{list-style-type:none}ul.lst-kix_qpwgvcxpuai2-3{list-style-type:none}ul.lst-kix_qpwgvcxpuai2-2{list-style-type:none}.lst-kix_6mtq7fg052tg-6 > li:before{content:"" counter(lst-ctn-kix_6mtq7fg052tg-6,lower-latin) ". "}ul.lst-kix_qpwgvcxpuai2-1{list-style-type:none}ul.lst-kix_qpwgvcxpuai2-0{list-style-type:none}.lst-kix_56s9a7sicevx-1 > li{counter-increment:lst-ctn-kix_56s9a7sicevx-1}ol.lst-kix_6aesuwe3o9ju-0{list-style-type:none}.lst-kix_z97ujkmnmtg7-4 > li{counter-increment:lst-ctn-kix_z97ujkmnmtg7-4}.lst-kix_6aesuwe3o9ju-8 > li{counter-increment:lst-ctn-kix_6aesuwe3o9ju-8}ol.lst-kix_6aesuwe3o9ju-3{list-style-type:none}ol.lst-kix_6aesuwe3o9ju-4{list-style-type:none}ol.lst-kix_6aesuwe3o9ju-1{list-style-type:none}.lst-kix_vmxhx5ks2gti-7 > li{counter-increment:lst-ctn-kix_vmxhx5ks2gti-7}ol.lst-kix_6aesuwe3o9ju-2{list-style-type:none}ol.lst-kix_lyqoxb30sl7c-8.start{counter-reset:lst-ctn-kix_lyqoxb30sl7c-8 0}ol.lst-kix_6aesuwe3o9ju-7{list-style-type:none}ol.lst-kix_6aesuwe3o9ju-8{list-style-type:none}.lst-kix_vmxhx5ks2gti-2 > li{counter-increment:lst-ctn-kix_vmxhx5ks2gti-2}ol.lst-kix_6aesuwe3o9ju-5{list-style-type:none}ol.lst-kix_6aesuwe3o9ju-6{list-style-type:none}.lst-kix_5doctgy4x66n-8 > li:before{content:"■ "}ol.lst-kix_u6lf1b6601ut-0.start{counter-reset:lst-ctn-kix_u6lf1b6601ut-0 0}.lst-kix_5doctgy4x66n-5 > li:before{content:"■ "}.lst-kix_5doctgy4x66n-4 > li:before{content:"○ "}ol.lst-kix_6mtq7fg052tg-2.start{counter-reset:lst-ctn-kix_6mtq7fg052tg-2 0}ol.lst-kix_lyqoxb30sl7c-2.start{counter-reset:lst-ctn-kix_lyqoxb30sl7c-2 0}.lst-kix_z97ujkmnmtg7-2 > li:before{content:"" counter(lst-ctn-kix_z97ujkmnmtg7-2,lower-roman) ". "}.lst-kix_6ckq12l5qdu0-1 > li{counter-increment:lst-ctn-kix_6ckq12l5qdu0-1}ol.lst-kix_lyqoxb30sl7c-1.start{counter-reset:lst-ctn-kix_lyqoxb30sl7c-1 0}.lst-kix_z97ujkmnmtg7-7 > li:before{content:"" counter(lst-ctn-kix_z97ujkmnmtg7-7,lower-latin) ". "}.lst-kix_u6lf1b6601ut-7 > li{counter-increment:lst-ctn-kix_u6lf1b6601ut-7}.lst-kix_6mtq7fg052tg-3 > li{counter-increment:lst-ctn-kix_6mtq7fg052tg-3}.lst-kix_z97ujkmnmtg7-6 > li:before{content:"" counter(lst-ctn-kix_z97ujkmnmtg7-6,decimal) ". "}.lst-kix_z97ujkmnmtg7-3 > li:before{content:"" counter(lst-ctn-kix_z97ujkmnmtg7-3,decimal) ". "}ol.lst-kix_6mtq7fg052tg-3.start{counter-reset:lst-ctn-kix_6mtq7fg052tg-3 0}ol.lst-kix_vmxhx5ks2gti-4.start{counter-reset:lst-ctn-kix_vmxhx5ks2gti-4 0}ol.lst-kix_6ckq12l5qdu0-0.start{counter-reset:lst-ctn-kix_6ckq12l5qdu0-0 0}ol.lst-kix_6mtq7fg052tg-7.start{counter-reset:lst-ctn-kix_6mtq7fg052tg-7 0}.lst-kix_w2k86nmiyprh-8 > li:before{content:"" counter(lst-ctn-kix_w2k86nmiyprh-8,lower-roman) ". "}ol.lst-kix_lyqoxb30sl7c-3.start{counter-reset:lst-ctn-kix_lyqoxb30sl7c-3 0}.lst-kix_vmxhx5ks2gti-6 > li:before{content:"" counter(lst-ctn-kix_vmxhx5ks2gti-6,decimal) ". "}.lst-kix_w2k86nmiyprh-4 > li:before{content:"" counter(lst-ctn-kix_w2k86nmiyprh-4,lower-latin) ". "}.lst-kix_u6lf1b6601ut-0 > li{counter-increment:lst-ctn-kix_u6lf1b6601ut-0}ol.lst-kix_lyqoxb30sl7c-1{list-style-type:none}.lst-kix_vmxhx5ks2gti-5 > li{counter-increment:lst-ctn-kix_vmxhx5ks2gti-5}ol.lst-kix_6mtq7fg052tg-4.start{counter-reset:lst-ctn-kix_6mtq7fg052tg-4 0}ol.lst-kix_lyqoxb30sl7c-0{list-style-type:none}.lst-kix_w2k86nmiyprh-0 > li:before{content:"" counter(lst-ctn-kix_w2k86nmiyprh-0,decimal) ". "}ol.lst-kix_lyqoxb30sl7c-3{list-style-type:none}ol.lst-kix_lyqoxb30sl7c-2{list-style-type:none}ol.lst-kix_lyqoxb30sl7c-5{list-style-type:none}ol.lst-kix_lyqoxb30sl7c-4{list-style-type:none}ol.lst-kix_lyqoxb30sl7c-7{list-style-type:none}ol.lst-kix_lyqoxb30sl7c-6{list-style-type:none}ol.lst-kix_lyqoxb30sl7c-8{list-style-type:none}.lst-kix_z97ujkmnmtg7-1 > li{counter-increment:lst-ctn-kix_z97ujkmnmtg7-1}.lst-kix_lrwo1dq0k4tb-4 > li{counter-increment:lst-ctn-kix_lrwo1dq0k4tb-4}.lst-kix_5doctgy4x66n-1 > li:before{content:"○ "}ol.lst-kix_6ckq12l5qdu0-1{list-style-type:none}.lst-kix_6mtq7fg052tg-5 > li{counter-increment:lst-ctn-kix_6mtq7fg052tg-5}ol.lst-kix_6ckq12l5qdu0-0{list-style-type:none}ol.lst-kix_6ckq12l5qdu0-3{list-style-type:none}ol.lst-kix_6ckq12l5qdu0-2{list-style-type:none}.lst-kix_yoma3xum6kvc-3 > li:before{content:"● "}.lst-kix_u6lf1b6601ut-4 > li:before{content:"" counter(lst-ctn-kix_u6lf1b6601ut-4,lower-latin) ". "}ol.lst-kix_6ckq12l5qdu0-8{list-style-type:none}ol.lst-kix_u6lf1b6601ut-6.start{counter-reset:lst-ctn-kix_u6lf1b6601ut-6 0}ol.lst-kix_6ckq12l5qdu0-5{list-style-type:none}ol.lst-kix_6ckq12l5qdu0-4{list-style-type:none}.lst-kix_lyqoxb30sl7c-0 > li{counter-increment:lst-ctn-kix_lyqoxb30sl7c-0}ol.lst-kix_6ckq12l5qdu0-7{list-style-type:none}ol.lst-kix_6ckq12l5qdu0-6{list-style-type:none}.lst-kix_vmxhx5ks2gti-2 > li:before{content:"" counter(lst-ctn-kix_vmxhx5ks2gti-2,lower-roman) ". "}.lst-kix_u6lf1b6601ut-8 > li:before{content:"" counter(lst-ctn-kix_u6lf1b6601ut-8,lower-roman) ". "}.lst-kix_lrwo1dq0k4tb-6 > li{counter-increment:lst-ctn-kix_lrwo1dq0k4tb-6}.lst-kix_qpwgvcxpuai2-7 > li:before{content:"○ "}ol.lst-kix_w2k86nmiyprh-8.start{counter-reset:lst-ctn-kix_w2k86nmiyprh-8 0}ol.lst-kix_lyqoxb30sl7c-6.start{counter-reset:lst-ctn-kix_lyqoxb30sl7c-6 0}.lst-kix_lyqoxb30sl7c-2 > li:before{content:"" counter(lst-ctn-kix_lyqoxb30sl7c-2,lower-roman) ". "}.lst-kix_ttjqcsa3frpf-2 > li:before{content:"■ "}.lst-kix_6aesuwe3o9ju-2 > li:before{content:"" counter(lst-ctn-kix_6aesuwe3o9ju-2,lower-roman) ". "}ol.lst-kix_lyqoxb30sl7c-5.start{counter-reset:lst-ctn-kix_lyqoxb30sl7c-5 0}.lst-kix_6ckq12l5qdu0-3 > li{counter-increment:lst-ctn-kix_6ckq12l5qdu0-3}.lst-kix_w2k86nmiyprh-0 > li{counter-increment:lst-ctn-kix_w2k86nmiyprh-0}.lst-kix_ttjqcsa3frpf-6 > li:before{content:"● "}.lst-kix_6aesuwe3o9ju-6 > li:before{content:"" counter(lst-ctn-kix_6aesuwe3o9ju-6,decimal) ". "}.lst-kix_56s9a7sicevx-8 > li:before{content:"" counter(lst-ctn-kix_56s9a7sicevx-8,lower-roman) ". "}ol.lst-kix_6mtq7fg052tg-5.start{counter-reset:lst-ctn-kix_6mtq7fg052tg-5 0}ol.lst-kix_vmxhx5ks2gti-6.start{counter-reset:lst-ctn-kix_vmxhx5ks2gti-6 0}.lst-kix_6ckq12l5qdu0-5 > li:before{content:"" counter(lst-ctn-kix_6ckq12l5qdu0-5,lower-roman) ". "}.lst-kix_qpwgvcxpuai2-3 > li:before{content:"● "}.lst-kix_lrwo1dq0k4tb-7 > li:before{content:"" counter(lst-ctn-kix_lrwo1dq0k4tb-7,lower-latin) ". "}.lst-kix_lyqoxb30sl7c-6 > li:before{content:"" counter(lst-ctn-kix_lyqoxb30sl7c-6,decimal) ". "}ol.lst-kix_u6lf1b6601ut-3.start{counter-reset:lst-ctn-kix_u6lf1b6601ut-3 0}.lst-kix_6ckq12l5qdu0-8 > li{counter-increment:lst-ctn-kix_6ckq12l5qdu0-8}ol.lst-kix_6mtq7fg052tg-6.start{counter-reset:lst-ctn-kix_6mtq7fg052tg-6 0}.lst-kix_vmxhx5ks2gti-0 > li{counter-increment:lst-ctn-kix_vmxhx5ks2gti-0}ol.lst-kix_vmxhx5ks2gti-7.start{counter-reset:lst-ctn-kix_vmxhx5ks2gti-7 0}.lst-kix_yoma3xum6kvc-7 > li:before{content:"○ "}.lst-kix_1xxlrfxz18f-5 > li:before{content:"■ "}.lst-kix_u6lf1b6601ut-0 > li:before{content:"" counter(lst-ctn-kix_u6lf1b6601ut-0,decimal) ". "}.lst-kix_lyqoxb30sl7c-5 > li{counter-increment:lst-ctn-kix_lyqoxb30sl7c-5}.lst-kix_56s9a7sicevx-0 > li:before{content:"" counter(lst-ctn-kix_56s9a7sicevx-0,decimal) ". "}ol.lst-kix_lyqoxb30sl7c-4.start{counter-reset:lst-ctn-kix_lyqoxb30sl7c-4 0}.lst-kix_56s9a7sicevx-4 > li:before{content:"" counter(lst-ctn-kix_56s9a7sicevx-4,lower-latin) ". "}.lst-kix_1xxlrfxz18f-1 > li:before{content:"○ "}.lst-kix_6ckq12l5qdu0-1 > li:before{content:"" counter(lst-ctn-kix_6ckq12l5qdu0-1,lower-latin) ". "}.lst-kix_6aesuwe3o9ju-1 > li{counter-increment:lst-ctn-kix_6aesuwe3o9ju-1}ol.lst-kix_u6lf1b6601ut-4.start{counter-reset:lst-ctn-kix_u6lf1b6601ut-4 0}.lst-kix_z97ujkmnmtg7-6 > li{counter-increment:lst-ctn-kix_z97ujkmnmtg7-6}.lst-kix_z97ujkmnmtg7-7 > li{counter-increment:lst-ctn-kix_z97ujkmnmtg7-7}ol.lst-kix_6aesuwe3o9ju-4.start{counter-reset:lst-ctn-kix_6aesuwe3o9ju-4 0}ol.lst-kix_vmxhx5ks2gti-8.start{counter-reset:lst-ctn-kix_vmxhx5ks2gti-8 0}.lst-kix_27kv9frtptva-2 > li:before{content:"■ "}.lst-kix_u6lf1b6601ut-8 > li{counter-increment:lst-ctn-kix_u6lf1b6601ut-8}.lst-kix_27kv9frtptva-3 > li:before{content:"● "}ol.lst-kix_6ckq12l5qdu0-2.start{counter-reset:lst-ctn-kix_6ckq12l5qdu0-2 0}.lst-kix_27kv9frtptva-4 > li:before{content:"○ "}.lst-kix_27kv9frtptva-6 > li:before{content:"● "}.lst-kix_w2k86nmiyprh-7 > li{counter-increment:lst-ctn-kix_w2k86nmiyprh-7}.lst-kix_27kv9frtptva-5 > li:before{content:"■ "}.lst-kix_5asg1jjqt4jj-7 > li:before{content:"- "}.lst-kix_5asg1jjqt4jj-6 > li:before{content:"- "}.lst-kix_5asg1jjqt4jj-8 > li:before{content:"- "}.lst-kix_27kv9frtptva-8 > li:before{content:"■ "}.lst-kix_5asg1jjqt4jj-5 > li:before{content:"- "}.lst-kix_lyqoxb30sl7c-6 > li{counter-increment:lst-ctn-kix_lyqoxb30sl7c-6}.lst-kix_56s9a7sicevx-6 > li{counter-increment:lst-ctn-kix_56s9a7sicevx-6}.lst-kix_27kv9frtptva-7 > li:before{content:"○ "}ol.lst-kix_z97ujkmnmtg7-5.start{counter-reset:lst-ctn-kix_z97ujkmnmtg7-5 0}.lst-kix_5asg1jjqt4jj-0 > li:before{content:"- "}.lst-kix_5asg1jjqt4jj-1 > li:before{content:"- "}.lst-kix_5asg1jjqt4jj-3 > li:before{content:"- "}.lst-kix_5asg1jjqt4jj-2 > li:before{content:"- "}.lst-kix_5asg1jjqt4jj-4 > li:before{content:"- "}.lst-kix_6mtq7fg052tg-0 > li{counter-increment:lst-ctn-kix_6mtq7fg052tg-0}ol.lst-kix_vmxhx5ks2gti-3.start{counter-reset:lst-ctn-kix_vmxhx5ks2gti-3 0}.lst-kix_6aesuwe3o9ju-3 > li{counter-increment:lst-ctn-kix_6aesuwe3o9ju-3}ol.lst-kix_u6lf1b6601ut-8.start{counter-reset:lst-ctn-kix_u6lf1b6601ut-8 0}.lst-kix_27kv9frtptva-1 > li:before{content:"○ "}ol.lst-kix_w2k86nmiyprh-7.start{counter-reset:lst-ctn-kix_w2k86nmiyprh-7 0}.lst-kix_27kv9frtptva-0 > li:before{content:"● "}ol.lst-kix_lrwo1dq0k4tb-0.start{counter-reset:lst-ctn-kix_lrwo1dq0k4tb-0 0}ol.lst-kix_lrwo1dq0k4tb-7.start{counter-reset:lst-ctn-kix_lrwo1dq0k4tb-7 0}ol.lst-kix_w2k86nmiyprh-0.start{counter-reset:lst-ctn-kix_w2k86nmiyprh-0 0}ol.lst-kix_u6lf1b6601ut-1.start{counter-reset:lst-ctn-kix_u6lf1b6601ut-1 0}ol.lst-kix_6ckq12l5qdu0-7.start{counter-reset:lst-ctn-kix_6ckq12l5qdu0-7 0}.lst-kix_6ckq12l5qdu0-4 > li{counter-increment:lst-ctn-kix_6ckq12l5qdu0-4}.lst-kix_u6lf1b6601ut-4 > li{counter-increment:lst-ctn-kix_u6lf1b6601ut-4}.lst-kix_w2k86nmiyprh-5 > li:before{content:"" counter(lst-ctn-kix_w2k86nmiyprh-5,lower-roman) ". "}ol.lst-kix_lyqoxb30sl7c-0.start{counter-reset:lst-ctn-kix_lyqoxb30sl7c-0 0}.lst-kix_vmxhx5ks2gti-5 > li:before{content:"" counter(lst-ctn-kix_vmxhx5ks2gti-5,lower-roman) ". "}.lst-kix_vmxhx5ks2gti-7 > li:before{content:"" counter(lst-ctn-kix_vmxhx5ks2gti-7,lower-latin) ". "}ol.lst-kix_vmxhx5ks2gti-1.start{counter-reset:lst-ctn-kix_vmxhx5ks2gti-1 0}.lst-kix_w2k86nmiyprh-3 > li:before{content:"" counter(lst-ctn-kix_w2k86nmiyprh-3,decimal) ". "}.lst-kix_w2k86nmiyprh-1 > li:before{content:"" counter(lst-ctn-kix_w2k86nmiyprh-1,lower-latin) ". "}.lst-kix_yoma3xum6kvc-6 > li:before{content:"● "}ol.lst-kix_56s9a7sicevx-8.start{counter-reset:lst-ctn-kix_56s9a7sicevx-8 0}.lst-kix_yoma3xum6kvc-4 > li:before{content:"○ "}ol.lst-kix_w2k86nmiyprh-1{list-style-type:none}ol.lst-kix_6mtq7fg052tg-1.start{counter-reset:lst-ctn-kix_6mtq7fg052tg-1 0}ol.lst-kix_w2k86nmiyprh-0{list-style-type:none}ol.lst-kix_w2k86nmiyprh-5{list-style-type:none}ol.lst-kix_w2k86nmiyprh-4{list-style-type:none}.lst-kix_w2k86nmiyprh-4 > li{counter-increment:lst-ctn-kix_w2k86nmiyprh-4}ol.lst-kix_w2k86nmiyprh-2.start{counter-reset:lst-ctn-kix_w2k86nmiyprh-2 0}ol.lst-kix_w2k86nmiyprh-3{list-style-type:none}ol.lst-kix_w2k86nmiyprh-2{list-style-type:none}.lst-kix_yoma3xum6kvc-0 > li:before{content:"● "}ol.lst-kix_w2k86nmiyprh-8{list-style-type:none}ol.lst-kix_w2k86nmiyprh-7{list-style-type:none}ol.lst-kix_w2k86nmiyprh-5.start{counter-reset:lst-ctn-kix_w2k86nmiyprh-5 0}ol.lst-kix_w2k86nmiyprh-6{list-style-type:none}.lst-kix_yoma3xum6kvc-2 > li:before{content:"■ "}.lst-kix_vmxhx5ks2gti-1 > li:before{content:"" counter(lst-ctn-kix_vmxhx5ks2gti-1,lower-latin) ". "}.lst-kix_vmxhx5ks2gti-3 > li:before{content:"" counter(lst-ctn-kix_vmxhx5ks2gti-3,decimal) ". "}.lst-kix_lrwo1dq0k4tb-3 > li{counter-increment:lst-ctn-kix_lrwo1dq0k4tb-3}.lst-kix_lyqoxb30sl7c-3 > li{counter-increment:lst-ctn-kix_lyqoxb30sl7c-3}.lst-kix_w2k86nmiyprh-7 > li:before{content:"" counter(lst-ctn-kix_w2k86nmiyprh-7,lower-latin) ". "}.lst-kix_6ckq12l5qdu0-0 > li{counter-increment:lst-ctn-kix_6ckq12l5qdu0-0}ul.lst-kix_27kv9frtptva-5{list-style-type:none}ul.lst-kix_1xxlrfxz18f-7{list-style-type:none}.lst-kix_6aesuwe3o9ju-1 > li:before{content:"" counter(lst-ctn-kix_6aesuwe3o9ju-1,lower-latin) ". "}ul.lst-kix_27kv9frtptva-6{list-style-type:none}ul.lst-kix_1xxlrfxz18f-8{list-style-type:none}ul.lst-kix_27kv9frtptva-3{list-style-type:none}ul.lst-kix_27kv9frtptva-4{list-style-type:none}ul.lst-kix_1xxlrfxz18f-3{list-style-type:none}.lst-kix_6aesuwe3o9ju-3 > li:before{content:"" counter(lst-ctn-kix_6aesuwe3o9ju-3,decimal) ". "}ul.lst-kix_1xxlrfxz18f-4{list-style-type:none}.lst-kix_lyqoxb30sl7c-3 > li:before{content:"" counter(lst-ctn-kix_lyqoxb30sl7c-3,decimal) ". "}ul.lst-kix_27kv9frtptva-7{list-style-type:none}ul.lst-kix_1xxlrfxz18f-5{list-style-type:none}ul.lst-kix_27kv9frtptva-8{list-style-type:none}ul.lst-kix_1xxlrfxz18f-6{list-style-type:none}.lst-kix_6aesuwe3o9ju-5 > li:before{content:"" counter(lst-ctn-kix_6aesuwe3o9ju-5,lower-roman) ". "}ul.lst-kix_1xxlrfxz18f-0{list-style-type:none}ul.lst-kix_1xxlrfxz18f-1{list-style-type:none}ul.lst-kix_1xxlrfxz18f-2{list-style-type:none}.lst-kix_56s9a7sicevx-7 > li:before{content:"" counter(lst-ctn-kix_56s9a7sicevx-7,lower-latin) ". "}.lst-kix_lyqoxb30sl7c-1 > li:before{content:"" counter(lst-ctn-kix_lyqoxb30sl7c-1,lower-latin) ". "}.lst-kix_6ckq12l5qdu0-6 > li:before{content:"" counter(lst-ctn-kix_6ckq12l5qdu0-6,decimal) ". "}.lst-kix_6mtq7fg052tg-7 > li{counter-increment:lst-ctn-kix_6mtq7fg052tg-7}.lst-kix_lyqoxb30sl7c-7 > li:before{content:"" counter(lst-ctn-kix_lyqoxb30sl7c-7,lower-latin) ". "}.lst-kix_6ckq12l5qdu0-8 > li:before{content:"" counter(lst-ctn-kix_6ckq12l5qdu0-8,lower-roman) ". "}ul.lst-kix_27kv9frtptva-1{list-style-type:none}ul.lst-kix_27kv9frtptva-2{list-style-type:none}.lst-kix_lyqoxb30sl7c-5 > li:before{content:"" counter(lst-ctn-kix_lyqoxb30sl7c-5,lower-roman) ". "}ul.lst-kix_27kv9frtptva-0{list-style-type:none}ol.lst-kix_6ckq12l5qdu0-4.start{counter-reset:lst-ctn-kix_6ckq12l5qdu0-4 0}.lst-kix_vmxhx5ks2gti-3 > li{counter-increment:lst-ctn-kix_vmxhx5ks2gti-3}.lst-kix_z97ujkmnmtg7-3 > li{counter-increment:lst-ctn-kix_z97ujkmnmtg7-3}ul.lst-kix_yoma3xum6kvc-8{list-style-type:none}.lst-kix_yoma3xum6kvc-8 > li:before{content:"■ "}.lst-kix_56s9a7sicevx-5 > li:before{content:"" counter(lst-ctn-kix_56s9a7sicevx-5,lower-roman) ". "}ol.lst-kix_z97ujkmnmtg7-0.start{counter-reset:lst-ctn-kix_z97ujkmnmtg7-0 0}.lst-kix_6ckq12l5qdu0-4 > li:before{content:"" counter(lst-ctn-kix_6ckq12l5qdu0-4,lower-latin) ". "}.lst-kix_6aesuwe3o9ju-7 > li:before{content:"" counter(lst-ctn-kix_6aesuwe3o9ju-7,lower-latin) ". "}.lst-kix_lyqoxb30sl7c-2 > li{counter-increment:lst-ctn-kix_lyqoxb30sl7c-2}.lst-kix_6aesuwe3o9ju-4 > li{counter-increment:lst-ctn-kix_6aesuwe3o9ju-4}.lst-kix_56s9a7sicevx-2 > li{counter-increment:lst-ctn-kix_56s9a7sicevx-2}.lst-kix_lrwo1dq0k4tb-2 > li{counter-increment:lst-ctn-kix_lrwo1dq0k4tb-2}ul.lst-kix_yoma3xum6kvc-6{list-style-type:none}.lst-kix_56s9a7sicevx-1 > li:before{content:"" counter(lst-ctn-kix_56s9a7sicevx-1,lower-latin) ". "}ul.lst-kix_yoma3xum6kvc-7{list-style-type:none}.lst-kix_w2k86nmiyprh-3 > li{counter-increment:lst-ctn-kix_w2k86nmiyprh-3}ul.lst-kix_yoma3xum6kvc-4{list-style-type:none}.lst-kix_6ckq12l5qdu0-0 > li:before{content:"" counter(lst-ctn-kix_6ckq12l5qdu0-0,upper-latin) ". "}.lst-kix_6ckq12l5qdu0-2 > li:before{content:"" counter(lst-ctn-kix_6ckq12l5qdu0-2,lower-roman) ". "}ul.lst-kix_yoma3xum6kvc-5{list-style-type:none}ul.lst-kix_yoma3xum6kvc-2{list-style-type:none}.lst-kix_56s9a7sicevx-3 > li:before{content:"" counter(lst-ctn-kix_56s9a7sicevx-3,decimal) ". "}ul.lst-kix_yoma3xum6kvc-3{list-style-type:none}ul.lst-kix_yoma3xum6kvc-0{list-style-type:none}ul.lst-kix_yoma3xum6kvc-1{list-style-type:none}ol.lst-kix_56s9a7sicevx-1.start{counter-reset:lst-ctn-kix_56s9a7sicevx-1 0}ol.lst-kix_z97ujkmnmtg7-2.start{counter-reset:lst-ctn-kix_z97ujkmnmtg7-2 0}.lst-kix_lrwo1dq0k4tb-0 > li{counter-increment:lst-ctn-kix_lrwo1dq0k4tb-0}.lst-kix_w2k86nmiyprh-8 > li{counter-increment:lst-ctn-kix_w2k86nmiyprh-8}ol.lst-kix_6aesuwe3o9ju-7.start{counter-reset:lst-ctn-kix_6aesuwe3o9ju-7 0}.lst-kix_6mtq7fg052tg-8 > li:before{content:"" counter(lst-ctn-kix_6mtq7fg052tg-8,decimal) ". "}.lst-kix_6mtq7fg052tg-1 > li:before{content:"" counter(lst-ctn-kix_6mtq7fg052tg-1,lower-roman) ". "}ol.lst-kix_z97ujkmnmtg7-8.start{counter-reset:lst-ctn-kix_z97ujkmnmtg7-8 0}.lst-kix_56s9a7sicevx-3 > li{counter-increment:lst-ctn-kix_56s9a7sicevx-3}ol.lst-kix_6ckq12l5qdu0-5.start{counter-reset:lst-ctn-kix_6ckq12l5qdu0-5 0}.lst-kix_6mtq7fg052tg-4 > li:before{content:"" counter(lst-ctn-kix_6mtq7fg052tg-4,lower-roman) ". "}.lst-kix_6mtq7fg052tg-5 > li:before{content:"" counter(lst-ctn-kix_6mtq7fg052tg-5,decimal) ". "}ol.lst-kix_6aesuwe3o9ju-2.start{counter-reset:lst-ctn-kix_6aesuwe3o9ju-2 0}.lst-kix_56s9a7sicevx-7 > li{counter-increment:lst-ctn-kix_56s9a7sicevx-7}.lst-kix_6aesuwe3o9ju-2 > li{counter-increment:lst-ctn-kix_6aesuwe3o9ju-2}ol.lst-kix_56s9a7sicevx-6.start{counter-reset:lst-ctn-kix_56s9a7sicevx-6 0}.lst-kix_6mtq7fg052tg-0 > li:before{content:"" counter(lst-ctn-kix_6mtq7fg052tg-0,lower-latin) ". "}.lst-kix_5doctgy4x66n-6 > li:before{content:"● "}.lst-kix_5doctgy4x66n-7 > li:before{content:"○ "}ol.lst-kix_56s9a7sicevx-0.start{counter-reset:lst-ctn-kix_56s9a7sicevx-0 0}.lst-kix_lrwo1dq0k4tb-7 > li{counter-increment:lst-ctn-kix_lrwo1dq0k4tb-7}ol.lst-kix_z97ujkmnmtg7-3.start{counter-reset:lst-ctn-kix_z97ujkmnmtg7-3 0}ol.lst-kix_56s9a7sicevx-7.start{counter-reset:lst-ctn-kix_56s9a7sicevx-7 0}ol.lst-kix_56s9a7sicevx-8{list-style-type:none}.lst-kix_z97ujkmnmtg7-0 > li:before{content:"" counter(lst-ctn-kix_z97ujkmnmtg7-0,upper-latin) ". "}.lst-kix_6ckq12l5qdu0-7 > li{counter-increment:lst-ctn-kix_6ckq12l5qdu0-7}ol.lst-kix_6aesuwe3o9ju-1.start{counter-reset:lst-ctn-kix_6aesuwe3o9ju-1 0}ol.lst-kix_6aesuwe3o9ju-8.start{counter-reset:lst-ctn-kix_6aesuwe3o9ju-8 0}ol.lst-kix_56s9a7sicevx-1{list-style-type:none}ol.lst-kix_56s9a7sicevx-0{list-style-type:none}ol.lst-kix_56s9a7sicevx-3{list-style-type:none}ol.lst-kix_56s9a7sicevx-2{list-style-type:none}ol.lst-kix_56s9a7sicevx-5{list-style-type:none}ol.lst-kix_56s9a7sicevx-4{list-style-type:none}.lst-kix_z97ujkmnmtg7-1 > li:before{content:"" counter(lst-ctn-kix_z97ujkmnmtg7-1,lower-latin) ". "}ol.lst-kix_56s9a7sicevx-7{list-style-type:none}ol.lst-kix_56s9a7sicevx-6{list-style-type:none}.lst-kix_z97ujkmnmtg7-8 > li:before{content:"" counter(lst-ctn-kix_z97ujkmnmtg7-8,lower-roman) ". "}.lst-kix_u6lf1b6601ut-1 > li{counter-increment:lst-ctn-kix_u6lf1b6601ut-1}.lst-kix_6mtq7fg052tg-6 > li{counter-increment:lst-ctn-kix_6mtq7fg052tg-6}.lst-kix_z97ujkmnmtg7-4 > li:before{content:"" counter(lst-ctn-kix_z97ujkmnmtg7-4,lower-latin) ". "}.lst-kix_z97ujkmnmtg7-5 > li:before{content:"" counter(lst-ctn-kix_z97ujkmnmtg7-5,lower-roman) ". "}.lst-kix_vmxhx5ks2gti-8 > li:before{content:"" counter(lst-ctn-kix_vmxhx5ks2gti-8,lower-roman) ". "}.lst-kix_w2k86nmiyprh-6 > li:before{content:"" counter(lst-ctn-kix_w2k86nmiyprh-6,decimal) ". "}.lst-kix_lrwo1dq0k4tb-5 > li{counter-increment:lst-ctn-kix_lrwo1dq0k4tb-5}ol.lst-kix_z97ujkmnmtg7-6.start{counter-reset:lst-ctn-kix_z97ujkmnmtg7-6 0}ol.lst-kix_56s9a7sicevx-5.start{counter-reset:lst-ctn-kix_56s9a7sicevx-5 0}.lst-kix_6aesuwe3o9ju-0 > li{counter-increment:lst-ctn-kix_6aesuwe3o9ju-0}.lst-kix_w2k86nmiyprh-2 > li:before{content:"" counter(lst-ctn-kix_w2k86nmiyprh-2,lower-roman) ". "}.lst-kix_6mtq7fg052tg-4 > li{counter-increment:lst-ctn-kix_6mtq7fg052tg-4}.lst-kix_yoma3xum6kvc-5 > li:before{content:"■ "}.lst-kix_1xxlrfxz18f-7 > li:before{content:"○ "}ol.lst-kix_z97ujkmnmtg7-1{list-style-type:none}ol.lst-kix_z97ujkmnmtg7-2{list-style-type:none}ol.lst-kix_z97ujkmnmtg7-3{list-style-type:none}ol.lst-kix_z97ujkmnmtg7-4{list-style-type:none}.lst-kix_5doctgy4x66n-3 > li:before{content:"● "}ol.lst-kix_z97ujkmnmtg7-5{list-style-type:none}.lst-kix_w2k86nmiyprh-1 > li{counter-increment:lst-ctn-kix_w2k86nmiyprh-1}ol.lst-kix_z97ujkmnmtg7-6{list-style-type:none}ol.lst-kix_z97ujkmnmtg7-7{list-style-type:none}ol.lst-kix_z97ujkmnmtg7-8{list-style-type:none}ol.lst-kix_vmxhx5ks2gti-0{list-style-type:none}ol.lst-kix_lrwo1dq0k4tb-2.start{counter-reset:lst-ctn-kix_lrwo1dq0k4tb-2 0}ol.lst-kix_lrwo1dq0k4tb-5.start{counter-reset:lst-ctn-kix_lrwo1dq0k4tb-5 0}ol.lst-kix_56s9a7sicevx-2.start{counter-reset:lst-ctn-kix_56s9a7sicevx-2 0}.lst-kix_yoma3xum6kvc-1 > li:before{content:"○ "}.lst-kix_56s9a7sicevx-0 > li{counter-increment:lst-ctn-kix_56s9a7sicevx-0}.lst-kix_u6lf1b6601ut-6 > li:before{content:"" counter(lst-ctn-kix_u6lf1b6601ut-6,decimal) ". "}ol.lst-kix_vmxhx5ks2gti-8{list-style-type:none}ol.lst-kix_vmxhx5ks2gti-7{list-style-type:none}ol.lst-kix_vmxhx5ks2gti-6{list-style-type:none}ol.lst-kix_vmxhx5ks2gti-5{list-style-type:none}.lst-kix_vmxhx5ks2gti-0 > li:before{content:"" counter(lst-ctn-kix_vmxhx5ks2gti-0,decimal) ". "}.lst-kix_vmxhx5ks2gti-4 > li:before{content:"" counter(lst-ctn-kix_vmxhx5ks2gti-4,lower-latin) ". "}ol.lst-kix_vmxhx5ks2gti-4{list-style-type:none}ol.lst-kix_u6lf1b6601ut-2{list-style-type:none}ol.lst-kix_vmxhx5ks2gti-3{list-style-type:none}ol.lst-kix_u6lf1b6601ut-1{list-style-type:none}ol.lst-kix_vmxhx5ks2gti-2{list-style-type:none}ol.lst-kix_u6lf1b6601ut-0{list-style-type:none}ol.lst-kix_vmxhx5ks2gti-1{list-style-type:none}ol.lst-kix_u6lf1b6601ut-6{list-style-type:none}ol.lst-kix_6ckq12l5qdu0-8.start{counter-reset:lst-ctn-kix_6ckq12l5qdu0-8 0}ol.lst-kix_6aesuwe3o9ju-6.start{counter-reset:lst-ctn-kix_6aesuwe3o9ju-6 0}ol.lst-kix_u6lf1b6601ut-5{list-style-type:none}ol.lst-kix_u6lf1b6601ut-4{list-style-type:none}ol.lst-kix_6aesuwe3o9ju-3.start{counter-reset:lst-ctn-kix_6aesuwe3o9ju-3 0}ol.lst-kix_u6lf1b6601ut-3{list-style-type:none}ol.lst-kix_u6lf1b6601ut-8{list-style-type:none}ol.lst-kix_u6lf1b6601ut-7{list-style-type:none}ol.lst-kix_z97ujkmnmtg7-0{list-style-type:none}ol.lst-kix_6mtq7fg052tg-5{list-style-type:none}ul.lst-kix_5asg1jjqt4jj-4{list-style-type:none}ol.lst-kix_lrwo1dq0k4tb-8{list-style-type:none}ol.lst-kix_6mtq7fg052tg-6{list-style-type:none}ul.lst-kix_5asg1jjqt4jj-3{list-style-type:none}ol.lst-kix_6mtq7fg052tg-3{list-style-type:none}ul.lst-kix_5asg1jjqt4jj-2{list-style-type:none}ol.lst-kix_6mtq7fg052tg-4{list-style-type:none}ul.lst-kix_5asg1jjqt4jj-1{list-style-type:none}.lst-kix_lyqoxb30sl7c-0 > li:before{content:"" counter(lst-ctn-kix_lyqoxb30sl7c-0,upper-latin) ". "}.lst-kix_lyqoxb30sl7c-4 > li:before{content:"" counter(lst-ctn-kix_lyqoxb30sl7c-4,lower-latin) ". "}ul.lst-kix_5asg1jjqt4jj-8{list-style-type:none}.lst-kix_6aesuwe3o9ju-0 > li:before{content:"" counter(lst-ctn-kix_6aesuwe3o9ju-0,upper-latin) ". "}.lst-kix_6aesuwe3o9ju-4 > li:before{content:"" counter(lst-ctn-kix_6aesuwe3o9ju-4,lower-latin) ". "}ul.lst-kix_5asg1jjqt4jj-7{list-style-type:none}ol.lst-kix_6mtq7fg052tg-7{list-style-type:none}ul.lst-kix_5asg1jjqt4jj-6{list-style-type:none}ol.lst-kix_6mtq7fg052tg-8{list-style-type:none}ul.lst-kix_5asg1jjqt4jj-5{list-style-type:none}ol.lst-kix_lrwo1dq0k4tb-1{list-style-type:none}ol.lst-kix_lrwo1dq0k4tb-0{list-style-type:none}.lst-kix_qpwgvcxpuai2-5 > li:before{content:"■ "}ol.lst-kix_lrwo1dq0k4tb-3{list-style-type:none}ol.lst-kix_lrwo1dq0k4tb-2{list-style-type:none}.lst-kix_ttjqcsa3frpf-0 > li:before{content:"● "}.lst-kix_ttjqcsa3frpf-8 > li:before{content:"■ "}ol.lst-kix_lrwo1dq0k4tb-5{list-style-type:none}ol.lst-kix_6mtq7fg052tg-1{list-style-type:none}ol.lst-kix_lrwo1dq0k4tb-4{list-style-type:none}ol.lst-kix_6mtq7fg052tg-2{list-style-type:none}ol.lst-kix_lrwo1dq0k4tb-7{list-style-type:none}ol.lst-kix_lrwo1dq0k4tb-6{list-style-type:none}ol.lst-kix_6mtq7fg052tg-0{list-style-type:none}ol.lst-kix_6aesuwe3o9ju-5.start{counter-reset:lst-ctn-kix_6aesuwe3o9ju-5 0}.lst-kix_qpwgvcxpuai2-1 > li:before{content:"○ "}ol.lst-kix_lrwo1dq0k4tb-4.start{counter-reset:lst-ctn-kix_lrwo1dq0k4tb-4 0}.lst-kix_lyqoxb30sl7c-8 > li:before{content:"" counter(lst-ctn-kix_lyqoxb30sl7c-8,lower-roman) ". "}.lst-kix_6ckq12l5qdu0-7 > li:before{content:"" counter(lst-ctn-kix_6ckq12l5qdu0-7,lower-latin) ". "}ol.lst-kix_56s9a7sicevx-3.start{counter-reset:lst-ctn-kix_56s9a7sicevx-3 0}.lst-kix_6ckq12l5qdu0-2 > li{counter-increment:lst-ctn-kix_6ckq12l5qdu0-2}.lst-kix_lrwo1dq0k4tb-5 > li:before{content:"" counter(lst-ctn-kix_lrwo1dq0k4tb-5,lower-roman) ". "}.lst-kix_u6lf1b6601ut-2 > li:before{content:"" counter(lst-ctn-kix_u6lf1b6601ut-2,lower-roman) ". "}.lst-kix_z97ujkmnmtg7-0 > li{counter-increment:lst-ctn-kix_z97ujkmnmtg7-0}.lst-kix_56s9a7sicevx-5 > li{counter-increment:lst-ctn-kix_56s9a7sicevx-5}.lst-kix_1xxlrfxz18f-3 > li:before{content:"● "}.lst-kix_6aesuwe3o9ju-8 > li:before{content:"" counter(lst-ctn-kix_6aesuwe3o9ju-8,lower-roman) ". "}.lst-kix_56s9a7sicevx-6 > li:before{content:"" counter(lst-ctn-kix_56s9a7sicevx-6,decimal) ". "}ol.lst-kix_lrwo1dq0k4tb-3.start{counter-reset:lst-ctn-kix_lrwo1dq0k4tb-3 0}.lst-kix_6aesuwe3o9ju-7 > li{counter-increment:lst-ctn-kix_6aesuwe3o9ju-7}.lst-kix_6ckq12l5qdu0-3 > li:before{content:"" counter(lst-ctn-kix_6ckq12l5qdu0-3,decimal) ". "}ol.lst-kix_z97ujkmnmtg7-7.start{counter-reset:lst-ctn-kix_z97ujkmnmtg7-7 0}.lst-kix_w2k86nmiyprh-6 > li{counter-increment:lst-ctn-kix_w2k86nmiyprh-6}.lst-kix_56s9a7sicevx-2 > li:before{content:"" counter(lst-ctn-kix_56s9a7sicevx-2,lower-roman) ". "}.lst-kix_ttjqcsa3frpf-4 > li:before{content:"○ "}ul.lst-kix_5asg1jjqt4jj-0{list-style-type:none}.lst-kix_vmxhx5ks2gti-6 > li{counter-increment:lst-ctn-kix_vmxhx5ks2gti-6}ol.lst-kix_56s9a7sicevx-4.start{counter-reset:lst-ctn-kix_56s9a7sicevx-4 0}

Chapter 1: part A Notes and Outline

  1. Accounting “the language of business”

What does financial accounting do?

  1. Measures the activities of the company
  2. Communicates those measurements to others. For example: (external parties)
  1. Investors
  2. Creditors
  3. Customers
  4. Suppliers
  5. Tax authorities
  6. Etc

Don't forget about the age old question of What was California Channel Islands used for?

     2.  Types of companies:

  1. Corporation - legally separate from its owners

Companies that issue shares of stock are usually corporations

  • Advantages of being a corporation:
  1. Limited liability - protects personal assets
  • Disadvantages:
  1.  Doubly taxed - corp. Taxes to be paid - stockholder taxes to be paid

                    2. Sole proprietorship - owned by one personWe also discuss several other topics like Adrenal medulla is activated by what?

                    3. Partnership - business owned by two or more persons

  • Lower taxes than corporations

     3. The three types of business activities:

  1. Financing activities
  2. Operating activities
  3. Investing activities

If you want to learn more check out What is the meaning of unemployment insurance?

We also discuss several other topics like What is hysteria according to Freud?

Chapter 1: part A Notes and Outline

3 cont

  1. Financing activities - transactions with investors and creditors
  1. Issuing stock
  2. Borrowing $ (money)
  3. Etc
  1. Operating activities - transactions relating to the primary operations of the company
  1. Products and services provided to customers
  2. Expenses (cost of goods sold / utility bills)
  3. Rent , advertising, Etc…
  4. Salary
  5. Taxes
  6. Etc…
  1. Investing activities - transactions involving the purchase of equipment and resources as well as the sale of those things
  1. Land, trucks, computers...etc…

We also discuss several other topics like What is the nature of strategic planning?

Chapter 1 part A: the Accounting Equation

  1. Net income = Revenue or (net loss) -

The accounting equation illustrates a fundamental model of business valuation.

  1. Financial statements
  1. Income statement
  2. Statement of stockholder’s equity
  3. Balance sheet
  4. Statement of cash flows
  1. Income statement: reports company;s revenues and expenses over an interval of time

Revenues - Expenses = Net IncomeDon't forget about the age old question of how does sociology help us disentangle what is biological from what is socially constructed

Sections on Income Statement are as follows

Heading

  1. Company name
  2. Title of financial statement
  3. Time period covered by financial statement

Chapter 1 part A: Financial Statement

  • Sections = the two sections:
  • Revenues
  • Expenses

The difference between Rev. and Exp. is the net income

  • Accounts = within each section are accounts and their balances
  • An account maintains a record of the business activities related to a particular item over a period of time

Example → service revenue account = the summation of all service

Expenses

ABC                000

HIS                000

LMN                0,000

XYZ                .000

Total expenses 0,000

Net income         $0,000

Ch.1 part A: Financial Statements

Statement of Stockholders Equity

  • Stockholders equity = SE
  • Common stock = CS
  • Retained Earnings = RE
  • Dividends = DIV

Equation for stmt. Of SEquity:

Note Imp. SE = SC + RE ← use this equation to understand the financial statements for SE

RE → the cumulative amount of Net Income (NI) earned over the life of the company that has been kept (retained) inside the business rather than be distributed to stockholders as dividends (DIV)

Ex. RE = NI - Dividends

Company name

Statement of stockholders equity

For the month ended December 31

Ch.1 part A: Financial statements

balance sheet (also known as the Statement of Financial Position

Example

                        Name of company

                        Balance sheet

                        December 31

Chapter 1: part A: Financial Statement

4. Statement of cash flows

  1. Operating cash flow:
  1. Cash receipt / payments (revenue / expense)
  2. ETC ( operating activity)
  1. Investing cash flow:
  1. Cash transactions involving the purchase or sale of investments and long - term assets (building, land vehicles)
  2. Long term assets = owned by company for more than one year
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