Click on the following links to access online resources for the textbook including powerpoints, quizes, terms, glossary, review sheets and other resources. I’m going into AFM-FM next year, but have never taken an economics/business/ accounting related course in high school. Thus, I wanted to. BAT4M Grade 12 Accounting Teacher: Mr. P. Mathia Period 2. Course Overview · Getting to Know You · Chapter Power Points · CHAPTER LESSONS.

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The capital textbooo and related accumulated amortization should continue to be reported on the balance sheet, without further amortization or adjustment, until the asset is retired.

BAT4M Gr. 12 Financial Accounting Principles.

If the damage was covered by insurance, a receivable from the insurance company account would be debited. Business Studies, revised. If the contracted exhibition period is a good measure of the useful life of the broadcast rights and the revenue potential is consistent over this period, then the policy is reasonable. This includes not only the cost of acquisition, but any freight, installation, testing, and similar costs to get the asset ready for use.

The structure of the courses, the quality of bzt4m teaching, and the work of the students are consistent textobok OS curriculum guidelines, and the policy documents. The gain or loss simply adjusts for over amortization, or under amortization. Affaires et commerce Course Title: This is intended to maintain the objectivity and reliability of the financial statements.

Goodwill is not amortized. The student textbook package consists of a single-component student textbook. These costs relate to the life of the natural resource, and not just to the ending period in which they are incurred.

Students will also refine textobok use of the mathematical processes necessary for success in senior mathematics. All prerequisite courses are identified in ministry curriculum policy documents, and no courses apart from these may be identified as prerequisites. This will have the effect of spreading the baat4m over a longer period and, in the short—term, increasing net income.


For research purposes, the students will avail themselves of the resources available at the local community library.

Compulsory Credits Students must earn the following compulsory credits in order to obtain the Ontario Secondary School Diploma: Textbokk Added Items Advanced Search. Because goodwill tsxtbook an indefinite life, it is not amortized.

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They should be expensed and not be added to the cost of the truck. Teachers will take various considerations into account before making a decision about the grade to be entered on the report card. Our university preparation courses are designed to equip our students with the knowledge and skills they need to meet the entrance textbkok for university programs.

HW Assignments for Day Remaining useful life 5 — This is because the method of amortization selected only affects the timing of the expense recognition. To correct overvaluation of patent.

Academic honesty is essential for the development and acquisition of knowledge. Ba4tm must understand that there will be consequences for not completing assignments for evaluation or for submitting those assignments late. Originally approved June 10, A copy of each course outline is available through the subject teachers or the principal. It will decline faster under the declining-balance method than the straight-line method in the early years and slower in the later years.

Textbool must have multiple and varied opportunities to demonstrate their learning.

Members of the school community are expected to use non-violent means to resolve conflict. This course introduces students to advanced accounting principles that will prepare them for postsecondary studies in business.

Types of Courses — College preparation courses are designed to equip students with the knowledge and skills they need to meet the entrance requirements for most college programs or for admission to specific apprenticeship or other training programs.


Late Assignments The school makes it clear to students early in the school year that they are responsible not only for their behaviour in the classroom and the school but also for providing evidence of their achievement of the overall expectations within the time frame specified by the teacher, and in a form approved by the teacher.

Straight-line— constant amount each period; units-of-activity—varying amount depending on production levels each period; declining-balance— decreasing amount each period.

Students may have their knowledge and skills evaluated against the expectations outlined in provincial curriculum policy documents in order to earn credits towards the secondary school diploma. The principal determines the number of hours of community involvement activities that the student will have to complete.

Students who present the work of others as their own are guilty of plagiarism and will receive a mark of zero for the work and will have the details of the plagiarism noted in their school records. Persistent absence and lateness may result in withdrawal from the course. Definition of a Credit A credit is granted in recognition of the successful completion of a course that has been scheduled for a minimum of hours of classroom instruction.

Weygandt, Kieso, Kimmel, et.

Amortization is based on the information available at the time. Originally approved June 10, The amortizable cost of a natural resource includes cost less residual value plus any estimated removal and site restoration costs. Originally approved August 06,