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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 .
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.
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
The system was introduced in 1985 to replace the 7-4-2-3 curriculum, which consisted of seven years of primary school (classes 1–7), four years of lower secondary school (form 1–4), two years of upper secondary school (form 5–6) and three years of higher education.
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 ...
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.
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.
Reconciliation in accounting is not only important for businesses, but may also be convenient for households and individuals. It is prudent to reconcile credit card accounts and checkbooks on a regular basis, for example. This is done by comparing debit card receipts or check copies with a person's bank statements. Benefits of reconciling:
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