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  2. Lesson plan - Wikipedia

    en.wikipedia.org/wiki/Lesson_plan

    A lesson plan is a teacher's detailed description of the course of instruction or "learning trajectory" for a lesson. A daily lesson plan is developed by a teacher to guide class learning. Details will vary depending on the preference of the teacher, subject being covered, and the needs of the students .

  3. 8-4-4 Curriculum in Kenya - Wikipedia

    en.wikipedia.org/wiki/8-4-4_Curriculum_in_Kenya

    The 8-4-4 system allowed for an additional year in primary school to aide in enhancing their decision-making skills needed to make important lifestyle choices. The 8-4-4 system made primary school available and free in order to keep up with the demand and also give quality education that essentially was to help the economy.

  4. Chart of accounts - Wikipedia

    en.wikipedia.org/wiki/Chart_of_accounts

    A chart of accounts (COA) is a list of financial accounts and reference numbers, grouped into categories, such as assets, liabilities, equity, revenue and expenses, and used for recording transactions in the organization's general ledger.

  5. List of AICPA Audit and Accounting Guides - Wikipedia

    en.wikipedia.org/wiki/List_of_AICPA_Audit_and...

    See also ASC sections 960 (Plan Accounting--Defined Benefit Pension Plans), 962 (Plan Accounting--Defined Contribution Pension Plans), 965 (Plan Accounting--Health and Welfare Benefit Plans) 21-23: 2010: Employee benefit plans, with conforming changes as of March 1, 2010full-text

  6. Generally Accepted Accounting Practice (UK) - Wikipedia

    en.wikipedia.org/wiki/Generally_Accepted...

    Generally Accepted Accounting Practice in the UK, or UK GAAP or GAAP (UK), is the overall body of regulation establishing how company accounts must be prepared in the United Kingdom. Company accounts must also be prepared in accordance with applicable company law (for UK companies, the Companies Act 2006 ; for companies in the Channel Islands ...

  7. Lesson - Wikipedia

    en.wikipedia.org/wiki/Lesson

    A group of lessons may be linked together in a unit plan, scheme, or work. The detail of the plan may vary with some being a simple list of what is going to be taught in a lesson with others working including much more detail, such as a time plan and the learning aims and objectives.

  8. Provision (accounting) - Wikipedia

    en.wikipedia.org/wiki/Provision_(accounting)

    In financial accounting under International Financial Reporting Standards (IFRS), a provision is an account that records a present liability of an entity. The recording of the liability in the entity's balance sheet is matched to an appropriate expense account on the entity's income statement. In U.S.

  9. National accounts - Wikipedia

    en.wikipedia.org/wiki/National_accounts

    National accounts or national account systems (NAS) are the implementation of complete and consistent accounting techniques for measuring the economic activity of a nation. These include detailed underlying measures that rely on double-entry accounting. By design, such accounting makes the totals on both sides of an account equal even though ...

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