SlideShare a Scribd company logo

Accounting I: Introduction to University Accounting Accounting I: Introduction to University Accounting

•Download as PPT, PDF•
•
M
MedicineAndHealth
Health & Medicine
1 of 107
Accounting I: Introduction to University Accounting Susan Moore Accounting & Financial Services General Accounting
A genda ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
I ntroductions
[object Object],[object Object],[object Object],[object Object],[object Object],C ourse Objectives
A ccounting Concepts ,[object Object],[object Object],[object Object],[object Object],[object Object]
A ccounting Standards ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
B alance Sheet ,[object Object],[object Object],[object Object],[object Object],[object Object]
A ssets ,[object Object],[object Object],[object Object]
A ssets ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
L iabilities ,[object Object],[object Object],[object Object]
L iabilities ,[object Object],[object Object],[object Object],[object Object],[object Object]
E xercise: Asset or Liability? ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
F und B alance ,[object Object],[object Object],[object Object],[object Object]
I ncome Statement ,[object Object],[object Object],[object Object],[object Object],[object Object]
I ncome Statement ,[object Object],[object Object],[object Object]
R evenues ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
E xpenses/Expenditures ,[object Object],[object Object],[object Object],[object Object],[object Object]
R echarges ,[object Object],[object Object],[object Object],[object Object]
E xpense Reimbursement ,[object Object],[object Object],[object Object],[object Object]
L iens and Encumbrances ,[object Object],[object Object],[object Object]
D ouble Entry Accounting ,[object Object],[object Object],[object Object],[object Object]
D ebits ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
C redits ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
E xercise: ,[object Object],[object Object]
F or Profit vs. Not For Profit Governmental Accounting Standards Board (GASB) and Financial Accounting Standards Board (FASB) Financial Accounting Standards Board (FASB) Accounting standards Contributors/tax-payers are essential; management subject to political control Customer satisfaction is essential; management subject to investor control Interest and relationships Percent of receipts expended for stated purpose. Amount of funds obtained. Amount of profit, return on investment, financial condition Measures of success ,[object Object],[object Object],Production and sale of products and/or services at a price to exceed cost to make and sell Operations Service to beneficiaries at cost, below cost or at no cost. No Profit! Profit for owners/shareholders Purpose Public University For-Profit Business Attribute
R estricted Resources ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
U nrestricted Resources ,[object Object],[object Object],[object Object],[object Object]
D esignated Resources ,[object Object],[object Object],[object Object],[object Object],[object Object]
F und Accounting Overview ,[object Object],[object Object],[object Object]
F und Groups Summary ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
C urrent Funds ,[object Object],[object Object],[object Object],[object Object]
S ources of Current Funds ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
S tate Appropriations ,[object Object],[object Object],[object Object]
S tudent Fees ,[object Object],[object Object],[object Object]
O ther Fees ,[object Object],[object Object],[object Object]
E xtramural Funds ,[object Object],[object Object],[object Object],[object Object]
I ndirect Cost Recovery Funds ,[object Object],[object Object],[object Object],[object Object]
S ales & Service : Educational Activities ,[object Object],[object Object],[object Object]
S ales & Services: Auxiliary Enterprises ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
M atch Revenue to the Source ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],Answers: 1-C, 2-E, 3-B, 4-A, 5-D
O ther Fund Groups ,[object Object],[object Object],[object Object],[object Object]
L oan Funds ,[object Object],[object Object],[object Object]
E ndowment and Similar Funds ,[object Object],[object Object],[object Object],[object Object]
P lant Funds Subgroups ,[object Object],[object Object],[object Object],[object Object]
A gency Funds ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
I dentify the fund source … … by the OP Fund Number!
OP Fund Numbers ,[object Object],[object Object],[object Object]
U se of Funds ,[object Object],[object Object],[object Object]
C urrent Funds Expenditures ,[object Object],[object Object],[object Object],[object Object]
C urrent Funds Expenditures ,[object Object],[object Object],[object Object],[object Object]
E ducation and General ,[object Object],[object Object],[object Object],[object Object],[object Object]
E ducation and General ,[object Object],[object Object],[object Object],[object Object],[object Object]
E ducation and General ,[object Object],[object Object],[object Object],[object Object]
E ducation and General ,[object Object],[object Object],[object Object],[object Object]
E ducation and General ,[object Object],[object Object],[object Object],[object Object]
E ducation and General ,[object Object],[object Object],[object Object],[object Object]
E ducation and General ,[object Object],[object Object],[object Object],[object Object]
E ducation and General ,[object Object],[object Object],[object Object],[object Object]
A uxiliary Enterprises ,[object Object],[object Object],[object Object]
H ospital ,[object Object],[object Object],[object Object],[object Object]
R eserves ,[object Object]
E xpenditure Classification ,[object Object],[object Object],[object Object],[object Object],MULTIPLE CHOICE QUESTIONS
E xpenditure Classification ,[object Object],[object Object],[object Object],[object Object]
E xpenditure Classification ,[object Object],[object Object],[object Object],[object Object]
E xpenditure Classification ,[object Object],[object Object],[object Object],[object Object]
E xpenditure Classification ,[object Object],[object Object],[object Object],[object Object]
C hart of Accounts ,[object Object]
W hat is the Chart of Accounts? ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
C hart of Accounts ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
F ull Accounting Unit - Chart ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
F ull Accounting Unit - Account ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
D aFIS Account Attributes ,[object Object],[object Object],[object Object],[object Object]
D aFIS Account Attributes ,[object Object],[object Object],[object Object],[object Object]
D aFIS Account Attributes ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
B uilding an OP Account
OP Accounts ,[object Object],[object Object],[object Object]
OP Accounts ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
OP Accounts ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
OP Accounts – UAS Code ,[object Object],[object Object],[object Object]
OP Accounts – Annual Report Code ,[object Object],[object Object]
OP Accounts - Organization ,[object Object],[object Object]
OP Accounts - Organization ,[object Object],[object Object],[object Object],[object Object],[object Object]
D aFIS Account - Recap ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
F ull Accounting Unit - Object ,[object Object],[object Object],[object Object],[object Object],[object Object]
D aFIS Object Attributes ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
D aFIS Object Attributes ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
D aFIS Object Attributes ,[object Object],[object Object],[object Object],[object Object]
B alance Sheet Object Codes ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
R evenue Object Codes ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
E xpense Object Codes ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
O ptional FAU Fields ,[object Object],[object Object],[object Object],[object Object],[object Object]
F inancial Reporting ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
F inancial Reporting ,[object Object],[object Object],[object Object]
A nnual Report ,[object Object],[object Object],[object Object],[object Object]
A nnual Financial Schedules ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
A nnual Financial Schedules ,[object Object],[object Object],[object Object],[object Object]
T est your knowledge !!
T o review… ,[object Object],[object Object],[object Object],[object Object],[object Object]
T o review… ,[object Object],[object Object],[object Object],[object Object],[object Object]
T o review… ,[object Object],[object Object],[object Object],[object Object],[object Object]
T o review… ,[object Object],[object Object],[object Object],[object Object],[object Object]
T o review… ,[object Object],[object Object],[object Object],[object Object],[object Object]
T o review… ,[object Object],[object Object],[object Object]
T o review… ,[object Object],[object Object],[object Object],[object Object],[object Object]
N ow you can… ,[object Object],[object Object],[object Object],[object Object]
T ime for… Questions ???
Thank You !

Recommended

Planning Forum - Strategic cost analysis for planners
Planning Forum - Strategic cost analysis for plannersPlanning Forum - Strategic cost analysis for planners
Planning Forum - Strategic cost analysis for plannersAssociation of University Administrators
 
Why Companies Invest in Vocational Training?
Why Companies Invest in Vocational Training?Why Companies Invest in Vocational Training?
Why Companies Invest in Vocational Training?Pooja Gianchandani
 
Ch. 5 financial mgt.
Ch. 5 financial mgt.Ch. 5 financial mgt.
Ch. 5 financial mgt.nupatil2
 
Basic accounting unit3
Basic accounting unit3Basic accounting unit3
Basic accounting unit3UNBFS
 
balance of payment
balance of paymentbalance of payment
balance of paymentDhanush M Holla
 
Implementing GASB Statement No. 54
Implementing GASB Statement No. 54Implementing GASB Statement No. 54
Implementing GASB Statement No. 54Sikich LLP
 
Not for-profit entities
Not for-profit entitiesNot for-profit entities
Not for-profit entitiessellyhood
 
Financial Records: Income Statement and Balance Sheet
Financial Records: Income Statement and Balance SheetFinancial Records: Income Statement and Balance Sheet
Financial Records: Income Statement and Balance Sheetmandalina landy
 

Recommended

Planning Forum - Strategic cost analysis for planners
Planning Forum - Strategic cost analysis for plannersPlanning Forum - Strategic cost analysis for planners
Planning Forum - Strategic cost analysis for plannersAssociation of University Administrators
 
Why Companies Invest in Vocational Training?
Why Companies Invest in Vocational Training?Why Companies Invest in Vocational Training?
Why Companies Invest in Vocational Training?Pooja Gianchandani
 
Ch. 5 financial mgt.
Ch. 5 financial mgt.Ch. 5 financial mgt.
Ch. 5 financial mgt.nupatil2
 
Basic accounting unit3
Basic accounting unit3Basic accounting unit3
Basic accounting unit3UNBFS
 
balance of payment
balance of paymentbalance of payment
balance of paymentDhanush M Holla
 
Implementing GASB Statement No. 54
Implementing GASB Statement No. 54Implementing GASB Statement No. 54
Implementing GASB Statement No. 54Sikich LLP
 
Not for-profit entities
Not for-profit entitiesNot for-profit entities
Not for-profit entitiessellyhood
 
Financial Records: Income Statement and Balance Sheet
Financial Records: Income Statement and Balance SheetFinancial Records: Income Statement and Balance Sheet
Financial Records: Income Statement and Balance Sheetmandalina landy
 
A Practical Approach to Financial Statement Analysis
A Practical Approach to Financial Statement AnalysisA Practical Approach to Financial Statement Analysis
A Practical Approach to Financial Statement AnalysisCredit Management Association
 
Ratio analysis
Ratio analysisRatio analysis
Ratio analysismogambo
 
Accounting Slideshow
Accounting SlideshowAccounting Slideshow
Accounting SlideshowM_Osier
 
An overview of financial management
An overview of financial managementAn overview of financial management
An overview of financial managementNozar Poursheikhian
 
Financial Management
Financial ManagementFinancial Management
Financial Managementengineer sood
 
Accounting Cycle
Accounting CycleAccounting Cycle
Accounting CycleRavi Kapoor
 
Chapter 3: Principles and Practices of Health Care Accounting
Chapter 3: Principles and Practices of Health Care AccountingChapter 3: Principles and Practices of Health Care Accounting
Chapter 3: Principles and Practices of Health Care AccountingNada G.Youssef
 
Fund flow statement ppt
Fund flow statement pptFund flow statement ppt
Fund flow statement pptDeepak Vanjara
 
Chapter 2: Health Care Financial Statements
Chapter 2: Health Care Financial StatementsChapter 2: Health Care Financial Statements
Chapter 2: Health Care Financial StatementsNada G.Youssef
 
Basic accounting principles
Basic accounting principlesBasic accounting principles
Basic accounting principlesUmar Gul
 
Presenting Financial Statements
Presenting Financial StatementsPresenting Financial Statements
Presenting Financial Statementsmgonnerman
 
Analysis of financial statements
Analysis of financial statementsAnalysis of financial statements
Analysis of financial statementsAdil Shaikh
 
Understanding financial statements
Understanding financial statementsUnderstanding financial statements
Understanding financial statementsGeni Whitehouse
 
Financial Overview of the University of MN
Financial Overview of the University of MNFinancial Overview of the University of MN
Financial Overview of the University of MNUniversity of Minnesota
 
AccountingFinance Business Administration General.docx
AccountingFinance Business Administration General.docx AccountingFinance Business Administration General.docx
AccountingFinance Business Administration General.docxShiraPrater50
 
Zizipho CV
Zizipho CVZizipho CV
Zizipho CVZizipho Siqumbu
 
Diagrams For Financial Awarness
Diagrams For Financial AwarnessDiagrams For Financial Awarness
Diagrams For Financial AwarnessPC
 
Rocklin Unified Associated Student Body Training Fall 2009
Rocklin Unified Associated Student Body Training Fall 2009Rocklin Unified Associated Student Body Training Fall 2009
Rocklin Unified Associated Student Body Training Fall 2009Rebekah
 
BusinessIntelligenceAndRatingsAssessmentIntellectualCapital
BusinessIntelligenceAndRatingsAssessmentIntellectualCapitalBusinessIntelligenceAndRatingsAssessmentIntellectualCapital
BusinessIntelligenceAndRatingsAssessmentIntellectualCapitalEvangelos Ergen, CMgr FCMI, MAUA, MBA, MSc
 
2011 Planning for College
2011 Planning for College2011 Planning for College
2011 Planning for Collegemnsdweb
 
Financial Aid to Increase Yield and Retention General.pptx
Financial Aid to Increase Yield and Retention General.pptxFinancial Aid to Increase Yield and Retention General.pptx
Financial Aid to Increase Yield and Retention General.pptx"Kamia "Mia"" Mwango, MBA, CFAA
 
Spring09 D6 Financial And Program Needs
Spring09 D6 Financial And Program NeedsSpring09 D6 Financial And Program Needs
Spring09 D6 Financial And Program Needsjhackett
 

More Related Content

Viewers also liked

A Practical Approach to Financial Statement Analysis
A Practical Approach to Financial Statement AnalysisA Practical Approach to Financial Statement Analysis
A Practical Approach to Financial Statement AnalysisCredit Management Association
 
Ratio analysis
Ratio analysisRatio analysis
Ratio analysismogambo
 
Accounting Slideshow
Accounting SlideshowAccounting Slideshow
Accounting SlideshowM_Osier
 
An overview of financial management
An overview of financial managementAn overview of financial management
An overview of financial managementNozar Poursheikhian
 
Financial Management
Financial ManagementFinancial Management
Financial Managementengineer sood
 
Accounting Cycle
Accounting CycleAccounting Cycle
Accounting CycleRavi Kapoor
 
Chapter 3: Principles and Practices of Health Care Accounting
Chapter 3: Principles and Practices of Health Care AccountingChapter 3: Principles and Practices of Health Care Accounting
Chapter 3: Principles and Practices of Health Care AccountingNada G.Youssef
 
Fund flow statement ppt
Fund flow statement pptFund flow statement ppt
Fund flow statement pptDeepak Vanjara
 
Chapter 2: Health Care Financial Statements
Chapter 2: Health Care Financial StatementsChapter 2: Health Care Financial Statements
Chapter 2: Health Care Financial StatementsNada G.Youssef
 
Basic accounting principles
Basic accounting principlesBasic accounting principles
Basic accounting principlesUmar Gul
 
Presenting Financial Statements
Presenting Financial StatementsPresenting Financial Statements
Presenting Financial Statementsmgonnerman
 
Analysis of financial statements
Analysis of financial statementsAnalysis of financial statements
Analysis of financial statementsAdil Shaikh
 
Understanding financial statements
Understanding financial statementsUnderstanding financial statements
Understanding financial statementsGeni Whitehouse
 

Viewers also liked (13)

A Practical Approach to Financial Statement Analysis
A Practical Approach to Financial Statement AnalysisA Practical Approach to Financial Statement Analysis
A Practical Approach to Financial Statement Analysis
 
Ratio analysis
Ratio analysisRatio analysis
Ratio analysis
 
Accounting Slideshow
Accounting SlideshowAccounting Slideshow
Accounting Slideshow
 
An overview of financial management
An overview of financial managementAn overview of financial management
An overview of financial management
 
Financial Management
Financial ManagementFinancial Management
Financial Management
 
Accounting Cycle
Accounting CycleAccounting Cycle
Accounting Cycle
 
Chapter 3: Principles and Practices of Health Care Accounting
Chapter 3: Principles and Practices of Health Care AccountingChapter 3: Principles and Practices of Health Care Accounting
Chapter 3: Principles and Practices of Health Care Accounting
 
Fund flow statement ppt
Fund flow statement pptFund flow statement ppt
Fund flow statement ppt
 
Chapter 2: Health Care Financial Statements
Chapter 2: Health Care Financial StatementsChapter 2: Health Care Financial Statements
Chapter 2: Health Care Financial Statements
 
Basic accounting principles
Basic accounting principlesBasic accounting principles
Basic accounting principles
 
Presenting Financial Statements
Presenting Financial StatementsPresenting Financial Statements
Presenting Financial Statements
 
Analysis of financial statements
Analysis of financial statementsAnalysis of financial statements
Analysis of financial statements
 
Understanding financial statements
Understanding financial statementsUnderstanding financial statements
Understanding financial statements
 

Similar to Accounting I: Introduction to University Accounting Accounting I: Introduction to University Accounting

Financial Overview of the University of MN
Financial Overview of the University of MNFinancial Overview of the University of MN
Financial Overview of the University of MNUniversity of Minnesota
 
AccountingFinance Business Administration General.docx
AccountingFinance Business Administration General.docx AccountingFinance Business Administration General.docx
AccountingFinance Business Administration General.docxShiraPrater50
 
Diagrams For Financial Awarness
Diagrams For Financial AwarnessDiagrams For Financial Awarness
Diagrams For Financial AwarnessPC
 
Rocklin Unified Associated Student Body Training Fall 2009
Rocklin Unified Associated Student Body Training Fall 2009Rocklin Unified Associated Student Body Training Fall 2009
Rocklin Unified Associated Student Body Training Fall 2009Rebekah
 
2011 Planning for College
2011 Planning for College2011 Planning for College
2011 Planning for Collegemnsdweb
 
Financial Aid to Increase Yield and Retention General.pptx
Financial Aid to Increase Yield and Retention General.pptxFinancial Aid to Increase Yield and Retention General.pptx
Financial Aid to Increase Yield and Retention General.pptx"Kamia "Mia"" Mwango, MBA, CFAA
 
Spring09 D6 Financial And Program Needs
Spring09 D6 Financial And Program NeedsSpring09 D6 Financial And Program Needs
Spring09 D6 Financial And Program Needsjhackett
 
Planning and Budget Training (May 2010)
Planning and Budget Training (May 2010)Planning and Budget Training (May 2010)
Planning and Budget Training (May 2010)Patrick Reed
 
Guide to Paying for College
Guide to Paying for CollegeGuide to Paying for College
Guide to Paying for CollegemefaMA
 
Resource Management
Resource ManagementResource Management
Resource Managementbodo-con
 
Effective management of accounts receivable
Effective management of accounts receivableEffective management of accounts receivable
Effective management of accounts receivablekaushalijoshi
 
Financing Your Studies In Abroad, Scholarships/ Education Loan
Financing Your Studies In Abroad, Scholarships/ Education LoanFinancing Your Studies In Abroad, Scholarships/ Education Loan
Financing Your Studies In Abroad, Scholarships/ Education LoanMeetUniversity
 
2012 13 hs f a presentation-parsippany hs
2012 13 hs f a presentation-parsippany hs2012 13 hs f a presentation-parsippany hs
2012 13 hs f a presentation-parsippany hsDorothy Gilliard
 

Similar to Accounting I: Introduction to University Accounting Accounting I: Introduction to University Accounting (20)

Financial Overview of the University of MN
Financial Overview of the University of MNFinancial Overview of the University of MN
Financial Overview of the University of MN
 
AccountingFinance Business Administration General.docx
AccountingFinance Business Administration General.docx AccountingFinance Business Administration General.docx
AccountingFinance Business Administration General.docx
 
Zizipho CV
Zizipho CVZizipho CV
Zizipho CV
 
Diagrams For Financial Awarness
Diagrams For Financial AwarnessDiagrams For Financial Awarness
Diagrams For Financial Awarness
 
Rocklin Unified Associated Student Body Training Fall 2009
Rocklin Unified Associated Student Body Training Fall 2009Rocklin Unified Associated Student Body Training Fall 2009
Rocklin Unified Associated Student Body Training Fall 2009
 
BusinessIntelligenceAndRatingsAssessmentIntellectualCapital
BusinessIntelligenceAndRatingsAssessmentIntellectualCapitalBusinessIntelligenceAndRatingsAssessmentIntellectualCapital
BusinessIntelligenceAndRatingsAssessmentIntellectualCapital
 
2011 Planning for College
2011 Planning for College2011 Planning for College
2011 Planning for College
 
Financial Aid to Increase Yield and Retention General.pptx
Financial Aid to Increase Yield and Retention General.pptxFinancial Aid to Increase Yield and Retention General.pptx
Financial Aid to Increase Yield and Retention General.pptx
 
Spring09 D6 Financial And Program Needs
Spring09 D6 Financial And Program NeedsSpring09 D6 Financial And Program Needs
Spring09 D6 Financial And Program Needs
 
Planning and Budget Training (May 2010)
Planning and Budget Training (May 2010)Planning and Budget Training (May 2010)
Planning and Budget Training (May 2010)
 
Guide to Paying for College
Guide to Paying for CollegeGuide to Paying for College
Guide to Paying for College
 
Resource Management
Resource ManagementResource Management
Resource Management
 
Mohamed elnahas cv
Mohamed elnahas cvMohamed elnahas cv
Mohamed elnahas cv
 
Effective management of accounts receivable
Effective management of accounts receivableEffective management of accounts receivable
Effective management of accounts receivable
 
Financial Statements I by Jimmy Gentry
Financial Statements I by Jimmy GentryFinancial Statements I by Jimmy Gentry
Financial Statements I by Jimmy Gentry
 
Financing Your Studies In Abroad, Scholarships/ Education Loan
Financing Your Studies In Abroad, Scholarships/ Education LoanFinancing Your Studies In Abroad, Scholarships/ Education Loan
Financing Your Studies In Abroad, Scholarships/ Education Loan
 
Financial Statements I - Reynolds Week 2011
Financial Statements I - Reynolds Week 2011Financial Statements I - Reynolds Week 2011
Financial Statements I - Reynolds Week 2011
 
2012 13 hs f a presentation-parsippany hs
2012 13 hs f a presentation-parsippany hs2012 13 hs f a presentation-parsippany hs
2012 13 hs f a presentation-parsippany hs
 
"The Income Statement and Cash Flows" in Minneapolis 2011
"The Income Statement and Cash Flows" in Minneapolis 2011"The Income Statement and Cash Flows" in Minneapolis 2011
"The Income Statement and Cash Flows" in Minneapolis 2011
 
Chapter14
Chapter14Chapter14
Chapter14
 

More from MedicineAndHealth

Medical.Profession Kalabay.Laszlo
Medical.Profession Kalabay.LaszloMedical.Profession Kalabay.Laszlo
Medical.Profession Kalabay.LaszloMedicineAndHealth
 
HOW TO DO PATENT LANDSCAPING(USING FREE DATABASEs e.g. USPTO & ESP@CENET HO...
HOW TO DO PATENT LANDSCAPING(USING FREE DATABASEs e.g. USPTO & ESP@CENET HO...HOW TO DO PATENT LANDSCAPING(USING FREE DATABASEs e.g. USPTO & ESP@CENET HO...
HOW TO DO PATENT LANDSCAPING(USING FREE DATABASEs e.g. USPTO & ESP@CENET HO...MedicineAndHealth
 
Personalized Medicine: Current and Future Perspectives Personalized Medicin...
Personalized Medicine: Current and Future Perspectives Personalized Medicin...Personalized Medicine: Current and Future Perspectives Personalized Medicin...
Personalized Medicine: Current and Future Perspectives Personalized Medicin...MedicineAndHealth
 
Victim Compensation Without Litigation - the Lexington Experience Victim Co...
Victim Compensation Without Litigation - the Lexington Experience Victim Co...Victim Compensation Without Litigation - the Lexington Experience Victim Co...
Victim Compensation Without Litigation - the Lexington Experience Victim Co...MedicineAndHealth
 
Long term Care in Developed Countries and Recommendations for Slovak Republic...
Long term Care in Developed Countries and Recommendations for Slovak Republic...Long term Care in Developed Countries and Recommendations for Slovak Republic...
Long term Care in Developed Countries and Recommendations for Slovak Republic...MedicineAndHealth
 
Compensation Larger Practices
Compensation Larger PracticesCompensation Larger Practices
Compensation Larger PracticesMedicineAndHealth
 
Defending Medical Malpractice
Defending Medical MalpracticeDefending Medical Malpractice
Defending Medical MalpracticeMedicineAndHealth
 
Personalized Medicine: Balancing the Promise and Peril of ... Personalized ...
Personalized Medicine: Balancing the Promise and Peril of ... Personalized ...Personalized Medicine: Balancing the Promise and Peril of ... Personalized ...
Personalized Medicine: Balancing the Promise and Peril of ... Personalized ...MedicineAndHealth
 
Negotiating For The Ideal Job
Negotiating For The Ideal JobNegotiating For The Ideal Job
Negotiating For The Ideal JobMedicineAndHealth
 
Medical errors, negligence, and litigation
Medical errors, negligence, and litigationMedical errors, negligence, and litigation
Medical errors, negligence, and litigationMedicineAndHealth
 
What to Run Before Your Business Plan Course What to Run Before Your Busine...
What to Run Before Your Business Plan Course What to Run Before Your Busine...What to Run Before Your Business Plan Course What to Run Before Your Busine...
What to Run Before Your Business Plan Course What to Run Before Your Busine...MedicineAndHealth
 
Physician Practice in the Dynamic Health Care Environment Physician Practic...
Physician Practice in the Dynamic Health Care Environment Physician Practic...Physician Practice in the Dynamic Health Care Environment Physician Practic...
Physician Practice in the Dynamic Health Care Environment Physician Practic...MedicineAndHealth
 

More from MedicineAndHealth (20)

Medical.Profession Kalabay.Laszlo
Medical.Profession Kalabay.LaszloMedical.Profession Kalabay.Laszlo
Medical.Profession Kalabay.Laszlo
 
HOW TO DO PATENT LANDSCAPING(USING FREE DATABASEs e.g. USPTO & ESP@CENET HO...
HOW TO DO PATENT LANDSCAPING(USING FREE DATABASEs e.g. USPTO & ESP@CENET HO...HOW TO DO PATENT LANDSCAPING(USING FREE DATABASEs e.g. USPTO & ESP@CENET HO...
HOW TO DO PATENT LANDSCAPING(USING FREE DATABASEs e.g. USPTO & ESP@CENET HO...
 
Personalized Medicine: Current and Future Perspectives Personalized Medicin...
Personalized Medicine: Current and Future Perspectives Personalized Medicin...Personalized Medicine: Current and Future Perspectives Personalized Medicin...
Personalized Medicine: Current and Future Perspectives Personalized Medicin...
 
Medicare Basics
Medicare BasicsMedicare Basics
Medicare Basics
 
Victim Compensation Without Litigation - the Lexington Experience Victim Co...
Victim Compensation Without Litigation - the Lexington Experience Victim Co...Victim Compensation Without Litigation - the Lexington Experience Victim Co...
Victim Compensation Without Litigation - the Lexington Experience Victim Co...
 
Long term Care in Developed Countries and Recommendations for Slovak Republic...
Long term Care in Developed Countries and Recommendations for Slovak Republic...Long term Care in Developed Countries and Recommendations for Slovak Republic...
Long term Care in Developed Countries and Recommendations for Slovak Republic...
 
BUSINESS ETHICS
BUSINESS ETHICSBUSINESS ETHICS
BUSINESS ETHICS
 
Sorry Works
Sorry WorksSorry Works
Sorry Works
 
Compensation Larger Practices
Compensation Larger PracticesCompensation Larger Practices
Compensation Larger Practices
 
Defending Medical Malpractice
Defending Medical MalpracticeDefending Medical Malpractice
Defending Medical Malpractice
 
Personalized Medicine: Balancing the Promise and Peril of ... Personalized ...
Personalized Medicine: Balancing the Promise and Peril of ... Personalized ...Personalized Medicine: Balancing the Promise and Peril of ... Personalized ...
Personalized Medicine: Balancing the Promise and Peril of ... Personalized ...
 
Seven Basics
Seven BasicsSeven Basics
Seven Basics
 
Negotiating For The Ideal Job
Negotiating For The Ideal JobNegotiating For The Ideal Job
Negotiating For The Ideal Job
 
Medical malpractice
Medical malpracticeMedical malpractice
Medical malpractice
 
2882survey bg
2882survey bg2882survey bg
2882survey bg
 
Medical errors, negligence, and litigation
Medical errors, negligence, and litigationMedical errors, negligence, and litigation
Medical errors, negligence, and litigation
 
The Physician Market Part 2
The Physician Market Part 2The Physician Market Part 2
The Physician Market Part 2
 
What to Run Before Your Business Plan Course What to Run Before Your Busine...
What to Run Before Your Business Plan Course What to Run Before Your Busine...What to Run Before Your Business Plan Course What to Run Before Your Busine...
What to Run Before Your Business Plan Course What to Run Before Your Busine...
 
The physician market Part 1
The physician market Part 1The physician market Part 1
The physician market Part 1
 
Physician Practice in the Dynamic Health Care Environment Physician Practic...
Physician Practice in the Dynamic Health Care Environment Physician Practic...Physician Practice in the Dynamic Health Care Environment Physician Practic...
Physician Practice in the Dynamic Health Care Environment Physician Practic...
 

Recently uploaded

Best Rate (Hyderabad) Call Girls Jahanuma ⟟ 8250192130 ⟟ High Class Call Girl...
Best Rate (Hyderabad) Call Girls Jahanuma ⟟ 8250192130 ⟟ High Class Call Girl...Best Rate (Hyderabad) Call Girls Jahanuma ⟟ 8250192130 ⟟ High Class Call Girl...
Best Rate (Hyderabad) Call Girls Jahanuma ⟟ 8250192130 ⟟ High Class Call Girl...astropune
 
Night 7k to 12k Chennai City Center Call Girls 👉👉 7427069034⭐⭐ 100% Genuine E...
Night 7k to 12k Chennai City Center Call Girls 👉👉 7427069034⭐⭐ 100% Genuine E...Night 7k to 12k Chennai City Center Call Girls 👉👉 7427069034⭐⭐ 100% Genuine E...
Night 7k to 12k Chennai City Center Call Girls 👉👉 7427069034⭐⭐ 100% Genuine E...hotbabesbook
 
Call Girls Dehradun Just Call 9907093804 Top Class Call Girl Service Available
Call Girls Dehradun Just Call 9907093804 Top Class Call Girl Service AvailableCall Girls Dehradun Just Call 9907093804 Top Class Call Girl Service Available
Call Girls Dehradun Just Call 9907093804 Top Class Call Girl Service AvailableDipal Arora
 
Call Girls Coimbatore Just Call 9907093804 Top Class Call Girl Service Available
Call Girls Coimbatore Just Call 9907093804 Top Class Call Girl Service AvailableCall Girls Coimbatore Just Call 9907093804 Top Class Call Girl Service Available
Call Girls Coimbatore Just Call 9907093804 Top Class Call Girl Service AvailableDipal Arora
 
Manyata Tech Park ( Call Girls ) Bangalore ✔ 6297143586 ✔ Hot Model With Sexy...
Manyata Tech Park ( Call Girls ) Bangalore ✔ 6297143586 ✔ Hot Model With Sexy...Manyata Tech Park ( Call Girls ) Bangalore ✔ 6297143586 ✔ Hot Model With Sexy...
Manyata Tech Park ( Call Girls ) Bangalore ✔ 6297143586 ✔ Hot Model With Sexy...vidya singh
 
College Call Girls in Haridwar 9667172968 Short 4000 Night 10000 Best call gi...
College Call Girls in Haridwar 9667172968 Short 4000 Night 10000 Best call gi...College Call Girls in Haridwar 9667172968 Short 4000 Night 10000 Best call gi...
College Call Girls in Haridwar 9667172968 Short 4000 Night 10000 Best call gi...perfect solution
 
Top Rated Hyderabad Call Girls Erragadda ⟟ 6297143586 ⟟ Call Me For Genuine ...
Top Rated Hyderabad Call Girls Erragadda ⟟ 6297143586 ⟟ Call Me For Genuine ...Top Rated Hyderabad Call Girls Erragadda ⟟ 6297143586 ⟟ Call Me For Genuine ...
Top Rated Hyderabad Call Girls Erragadda ⟟ 6297143586 ⟟ Call Me For Genuine ...chandars293
 
(Rocky) Jaipur Call Girl - 09521753030 Escorts Service 50% Off with Cash ON D...
(Rocky) Jaipur Call Girl - 09521753030 Escorts Service 50% Off with Cash ON D...(Rocky) Jaipur Call Girl - 09521753030 Escorts Service 50% Off with Cash ON D...
(Rocky) Jaipur Call Girl - 09521753030 Escorts Service 50% Off with Cash ON D...indiancallgirl4rent
 
Call Girls Gwalior Just Call 8617370543 Top Class Call Girl Service Available
Call Girls Gwalior Just Call 8617370543 Top Class Call Girl Service AvailableCall Girls Gwalior Just Call 8617370543 Top Class Call Girl Service Available
Call Girls Gwalior Just Call 8617370543 Top Class Call Girl Service AvailableDipal Arora
 
Call Girls Cuttack Just Call 9907093804 Top Class Call Girl Service Available
Call Girls Cuttack Just Call 9907093804 Top Class Call Girl Service AvailableCall Girls Cuttack Just Call 9907093804 Top Class Call Girl Service Available
Call Girls Cuttack Just Call 9907093804 Top Class Call Girl Service AvailableDipal Arora
 
Call Girls Nagpur Just Call 9907093804 Top Class Call Girl Service Available
Call Girls Nagpur Just Call 9907093804 Top Class Call Girl Service AvailableCall Girls Nagpur Just Call 9907093804 Top Class Call Girl Service Available
Call Girls Nagpur Just Call 9907093804 Top Class Call Girl Service AvailableDipal Arora
 
Call Girls Tirupati Just Call 9907093804 Top Class Call Girl Service Available
Call Girls Tirupati Just Call 9907093804 Top Class Call Girl Service AvailableCall Girls Tirupati Just Call 9907093804 Top Class Call Girl Service Available
Call Girls Tirupati Just Call 9907093804 Top Class Call Girl Service AvailableDipal Arora
 
Night 7k to 12k Navi Mumbai Call Girl Photo 👉 BOOK NOW 9833363713 👈 ♀️ night ...
Night 7k to 12k Navi Mumbai Call Girl Photo 👉 BOOK NOW 9833363713 👈 ♀️ night ...Night 7k to 12k Navi Mumbai Call Girl Photo 👉 BOOK NOW 9833363713 👈 ♀️ night ...
Night 7k to 12k Navi Mumbai Call Girl Photo 👉 BOOK NOW 9833363713 👈 ♀️ night ...aartirawatdelhi
 
Russian Escorts Girls Nehru Place ZINATHI 🔝9711199012 ☪ 24/7 Call Girls Delhi
Russian Escorts Girls Nehru Place ZINATHI 🔝9711199012 ☪ 24/7 Call Girls DelhiRussian Escorts Girls Nehru Place ZINATHI 🔝9711199012 ☪ 24/7 Call Girls Delhi
Russian Escorts Girls Nehru Place ZINATHI 🔝9711199012 ☪ 24/7 Call Girls DelhiAlinaDevecerski
 
All Time Service Available Call Girls Marine Drive 📳 9820252231 For 18+ VIP C...
All Time Service Available Call Girls Marine Drive 📳 9820252231 For 18+ VIP C...All Time Service Available Call Girls Marine Drive 📳 9820252231 For 18+ VIP C...
All Time Service Available Call Girls Marine Drive 📳 9820252231 For 18+ VIP C...Arohi Goyal
 
Call Girls Siliguri Just Call 9907093804 Top Class Call Girl Service Available
Call Girls Siliguri Just Call 9907093804 Top Class Call Girl Service AvailableCall Girls Siliguri Just Call 9907093804 Top Class Call Girl Service Available
Call Girls Siliguri Just Call 9907093804 Top Class Call Girl Service AvailableDipal Arora
 
(👑VVIP ISHAAN ) Russian Call Girls Service Navi Mumbai🖕9920874524🖕Independent...
(👑VVIP ISHAAN ) Russian Call Girls Service Navi Mumbai🖕9920874524🖕Independent...(👑VVIP ISHAAN ) Russian Call Girls Service Navi Mumbai🖕9920874524🖕Independent...
(👑VVIP ISHAAN ) Russian Call Girls Service Navi Mumbai🖕9920874524🖕Independent...Taniya Sharma
 
Premium Bangalore Call Girls Jigani Dail 6378878445 Escort Service For Hot Ma...
Premium Bangalore Call Girls Jigani Dail 6378878445 Escort Service For Hot Ma...Premium Bangalore Call Girls Jigani Dail 6378878445 Escort Service For Hot Ma...
Premium Bangalore Call Girls Jigani Dail 6378878445 Escort Service For Hot Ma...tanya dube
 
Call Girls Bhubaneswar Just Call 9907093804 Top Class Call Girl Service Avail...
Call Girls Bhubaneswar Just Call 9907093804 Top Class Call Girl Service Avail...Call Girls Bhubaneswar Just Call 9907093804 Top Class Call Girl Service Avail...
Call Girls Bhubaneswar Just Call 9907093804 Top Class Call Girl Service Avail...Dipal Arora
 
♛VVIP Hyderabad Call Girls Chintalkunta🖕7001035870🖕Riya Kappor Top Call Girl ...
♛VVIP Hyderabad Call Girls Chintalkunta🖕7001035870🖕Riya Kappor Top Call Girl ...♛VVIP Hyderabad Call Girls Chintalkunta🖕7001035870🖕Riya Kappor Top Call Girl ...
♛VVIP Hyderabad Call Girls Chintalkunta🖕7001035870🖕Riya Kappor Top Call Girl ...astropune
 

Recently uploaded (20)

Best Rate (Hyderabad) Call Girls Jahanuma ⟟ 8250192130 ⟟ High Class Call Girl...
Best Rate (Hyderabad) Call Girls Jahanuma ⟟ 8250192130 ⟟ High Class Call Girl...Best Rate (Hyderabad) Call Girls Jahanuma ⟟ 8250192130 ⟟ High Class Call Girl...
Best Rate (Hyderabad) Call Girls Jahanuma ⟟ 8250192130 ⟟ High Class Call Girl...
 
Night 7k to 12k Chennai City Center Call Girls 👉👉 7427069034⭐⭐ 100% Genuine E...
Night 7k to 12k Chennai City Center Call Girls 👉👉 7427069034⭐⭐ 100% Genuine E...Night 7k to 12k Chennai City Center Call Girls 👉👉 7427069034⭐⭐ 100% Genuine E...
Night 7k to 12k Chennai City Center Call Girls 👉👉 7427069034⭐⭐ 100% Genuine E...
 
Call Girls Dehradun Just Call 9907093804 Top Class Call Girl Service Available
Call Girls Dehradun Just Call 9907093804 Top Class Call Girl Service AvailableCall Girls Dehradun Just Call 9907093804 Top Class Call Girl Service Available
Call Girls Dehradun Just Call 9907093804 Top Class Call Girl Service Available
 
Call Girls Coimbatore Just Call 9907093804 Top Class Call Girl Service Available
Call Girls Coimbatore Just Call 9907093804 Top Class Call Girl Service AvailableCall Girls Coimbatore Just Call 9907093804 Top Class Call Girl Service Available
Call Girls Coimbatore Just Call 9907093804 Top Class Call Girl Service Available
 
Manyata Tech Park ( Call Girls ) Bangalore ✔ 6297143586 ✔ Hot Model With Sexy...
Manyata Tech Park ( Call Girls ) Bangalore ✔ 6297143586 ✔ Hot Model With Sexy...Manyata Tech Park ( Call Girls ) Bangalore ✔ 6297143586 ✔ Hot Model With Sexy...
Manyata Tech Park ( Call Girls ) Bangalore ✔ 6297143586 ✔ Hot Model With Sexy...
 
College Call Girls in Haridwar 9667172968 Short 4000 Night 10000 Best call gi...
College Call Girls in Haridwar 9667172968 Short 4000 Night 10000 Best call gi...College Call Girls in Haridwar 9667172968 Short 4000 Night 10000 Best call gi...
College Call Girls in Haridwar 9667172968 Short 4000 Night 10000 Best call gi...
 
Top Rated Hyderabad Call Girls Erragadda ⟟ 6297143586 ⟟ Call Me For Genuine ...
Top Rated Hyderabad Call Girls Erragadda ⟟ 6297143586 ⟟ Call Me For Genuine ...Top Rated Hyderabad Call Girls Erragadda ⟟ 6297143586 ⟟ Call Me For Genuine ...
Top Rated Hyderabad Call Girls Erragadda ⟟ 6297143586 ⟟ Call Me For Genuine ...
 
(Rocky) Jaipur Call Girl - 09521753030 Escorts Service 50% Off with Cash ON D...
(Rocky) Jaipur Call Girl - 09521753030 Escorts Service 50% Off with Cash ON D...(Rocky) Jaipur Call Girl - 09521753030 Escorts Service 50% Off with Cash ON D...
(Rocky) Jaipur Call Girl - 09521753030 Escorts Service 50% Off with Cash ON D...
 
Call Girls Gwalior Just Call 8617370543 Top Class Call Girl Service Available
Call Girls Gwalior Just Call 8617370543 Top Class Call Girl Service AvailableCall Girls Gwalior Just Call 8617370543 Top Class Call Girl Service Available
Call Girls Gwalior Just Call 8617370543 Top Class Call Girl Service Available
 
Call Girls Cuttack Just Call 9907093804 Top Class Call Girl Service Available
Call Girls Cuttack Just Call 9907093804 Top Class Call Girl Service AvailableCall Girls Cuttack Just Call 9907093804 Top Class Call Girl Service Available
Call Girls Cuttack Just Call 9907093804 Top Class Call Girl Service Available
 
Call Girls Nagpur Just Call 9907093804 Top Class Call Girl Service Available
Call Girls Nagpur Just Call 9907093804 Top Class Call Girl Service AvailableCall Girls Nagpur Just Call 9907093804 Top Class Call Girl Service Available
Call Girls Nagpur Just Call 9907093804 Top Class Call Girl Service Available
 
Call Girls Tirupati Just Call 9907093804 Top Class Call Girl Service Available
Call Girls Tirupati Just Call 9907093804 Top Class Call Girl Service AvailableCall Girls Tirupati Just Call 9907093804 Top Class Call Girl Service Available
Call Girls Tirupati Just Call 9907093804 Top Class Call Girl Service Available
 
Night 7k to 12k Navi Mumbai Call Girl Photo 👉 BOOK NOW 9833363713 👈 ♀️ night ...
Night 7k to 12k Navi Mumbai Call Girl Photo 👉 BOOK NOW 9833363713 👈 ♀️ night ...Night 7k to 12k Navi Mumbai Call Girl Photo 👉 BOOK NOW 9833363713 👈 ♀️ night ...
Night 7k to 12k Navi Mumbai Call Girl Photo 👉 BOOK NOW 9833363713 👈 ♀️ night ...
 
Russian Escorts Girls Nehru Place ZINATHI 🔝9711199012 ☪ 24/7 Call Girls Delhi
Russian Escorts Girls Nehru Place ZINATHI 🔝9711199012 ☪ 24/7 Call Girls DelhiRussian Escorts Girls Nehru Place ZINATHI 🔝9711199012 ☪ 24/7 Call Girls Delhi
Russian Escorts Girls Nehru Place ZINATHI 🔝9711199012 ☪ 24/7 Call Girls Delhi
 
All Time Service Available Call Girls Marine Drive 📳 9820252231 For 18+ VIP C...
All Time Service Available Call Girls Marine Drive 📳 9820252231 For 18+ VIP C...All Time Service Available Call Girls Marine Drive 📳 9820252231 For 18+ VIP C...
All Time Service Available Call Girls Marine Drive 📳 9820252231 For 18+ VIP C...
 
Call Girls Siliguri Just Call 9907093804 Top Class Call Girl Service Available
Call Girls Siliguri Just Call 9907093804 Top Class Call Girl Service AvailableCall Girls Siliguri Just Call 9907093804 Top Class Call Girl Service Available
Call Girls Siliguri Just Call 9907093804 Top Class Call Girl Service Available
 
(👑VVIP ISHAAN ) Russian Call Girls Service Navi Mumbai🖕9920874524🖕Independent...
(👑VVIP ISHAAN ) Russian Call Girls Service Navi Mumbai🖕9920874524🖕Independent...(👑VVIP ISHAAN ) Russian Call Girls Service Navi Mumbai🖕9920874524🖕Independent...
(👑VVIP ISHAAN ) Russian Call Girls Service Navi Mumbai🖕9920874524🖕Independent...
 
Premium Bangalore Call Girls Jigani Dail 6378878445 Escort Service For Hot Ma...
Premium Bangalore Call Girls Jigani Dail 6378878445 Escort Service For Hot Ma...Premium Bangalore Call Girls Jigani Dail 6378878445 Escort Service For Hot Ma...
Premium Bangalore Call Girls Jigani Dail 6378878445 Escort Service For Hot Ma...
 
Call Girls Bhubaneswar Just Call 9907093804 Top Class Call Girl Service Avail...
Call Girls Bhubaneswar Just Call 9907093804 Top Class Call Girl Service Avail...Call Girls Bhubaneswar Just Call 9907093804 Top Class Call Girl Service Avail...
Call Girls Bhubaneswar Just Call 9907093804 Top Class Call Girl Service Avail...
 
♛VVIP Hyderabad Call Girls Chintalkunta🖕7001035870🖕Riya Kappor Top Call Girl ...
♛VVIP Hyderabad Call Girls Chintalkunta🖕7001035870🖕Riya Kappor Top Call Girl ...♛VVIP Hyderabad Call Girls Chintalkunta🖕7001035870🖕Riya Kappor Top Call Girl ...
♛VVIP Hyderabad Call Girls Chintalkunta🖕7001035870🖕Riya Kappor Top Call Girl ...
 

Accounting I: Introduction to University Accounting Accounting I: Introduction to University Accounting

  • 1. Accounting I: Introduction to University Accounting Susan Moore Accounting & Financial Services General Accounting
  • 2.
  • 4.
  • 5.
  • 6.
  • 7.
  • 8.
  • 9.
  • 10.
  • 11.
  • 12.
  • 13.
  • 14.
  • 15.
  • 16.
  • 17.
  • 18.
  • 19.
  • 20.
  • 21.
  • 22.
  • 23.
  • 24.
  • 25.
  • 26.
  • 27.
  • 28.
  • 29.
  • 30.
  • 31.
  • 32.
  • 33.
  • 34.
  • 35.
  • 36.
  • 37.
  • 38.
  • 39.
  • 40.
  • 41.
  • 42.
  • 43.
  • 44.
  • 45.
  • 46. I dentify the fund source … … by the OP Fund Number!
  • 47.
  • 48.
  • 49.
  • 50.
  • 51.
  • 52.
  • 53.
  • 54.
  • 55.
  • 56.
  • 57.
  • 58.
  • 59.
  • 60.
  • 61.
  • 62.
  • 63.
  • 64.
  • 65.
  • 66.
  • 67.
  • 68.
  • 69.
  • 70.
  • 71.
  • 72.
  • 73.
  • 74.
  • 75. B uilding an OP Account
  • 76.
  • 77.
  • 78.
  • 79.
  • 80.
  • 81.
  • 82.
  • 83.
  • 84.
  • 85.
  • 86.
  • 87.
  • 88.
  • 89.
  • 90.
  • 91.
  • 92.
  • 93.
  • 94.
  • 95.
  • 96.
  • 97. T est your knowledge !!
  • 98.
  • 99.
  • 100.
  • 101.
  • 102.
  • 103.
  • 104.
  • 105.
  • 106. T ime for… Questions ???