Skills for accounting research 4th edition test bank

Solution Manuals & Test Bank for Skills for Accounting Research, FASB Codification & eIFRS, 4th Editionby Collins, Salzman is available now at best price. You will receive the requested documents in fewhours after payment. Send us an email at Us : QUERYSMTB (AT) GMAIL (DOT) COMSolutions Manual For; Test Bank For Skills for Accounting Research, FASB Codification & eIFRS, 4e byCollins, SalzmanPublisher: Cambridge Business PublishersISBN: 9781618533159Note:- Please DO NOT POST/REPLY HERE for any inquiry just email us at querysmtb(@)gmail(dot)com

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Solutions Manual, Chapter 1 1-1

Chapter 1

Overview of Accounting Research

REVIEW QUESTIONS

1.Two key objectives of performing technical accounting research are:

1.To account for transactions or items in a manner that is

appropriate

and

supportable

based

on authoritative guidance, and

2.To create

documentation

describing the research performed and supporting the

conclusion reached.

2.Parties who typically perform accounting research include: (Students to name four)

•Corporate accountants, who are involved in the preparation of financial statements and

must ensure that their financial statements are prepared in accordance with GAAP.

•Auditors, who must review whether a company's financial statements are presented fairly

in conformity with GAAP.

•Regulators, who may need to perform research to understand positions taken in

companies' financial statements.

•Investors, who may perform research as necessary to understand accounting guidance

requirements, and alternative accounting methods.

3.Ideally, accounting research should be performed before a transaction is executed because

this: (Students to name three):

•allows company management to evaluate whether the expected financial statement

impacts of the transaction, as currently proposed, are acceptable

•allows management to adjust forecasted earnings to reflect the expected impacts of the

transaction

•allows the accounting team to prepare timely documentation of the expected accounting

position

•allows the audit team to review the proposed accounting treatment before the transaction

is recorded

For All Chapters -->

For All Chapters -->

Foreword (pg. iii) About the Authors (pg. iv) Preface (pg. v) Brief Table of Contents (pg. xiii) Contents (pg. xiv) Chapter 1 Overview of Accounting Research (pg. 2) Why Accounting Research Skills Matter (pg. 4) What Is Accounting Research, and Why Is It Performed? (pg. 4) In What Future Roles Might I Perform Accounting Research? (pg. 5) Now [ YOU ] Try 1.1 Your Role as a Researcher (pg. 6) When Is Accounting Research Performed? (pg. 6) Researching a Proposed Transaction (pg. 7) Now [ YOU ] Try 1.2 (pg. 8) Researching a Past Transaction (pg. 8) Research Performed After Financial Statement Issuance (pg. 9) Now [ YOU ] Try 1.3 (pg. 9) Research for the Purpose of Shaping Future Accounting Standards (pg. 10) In What Environments Is Accounting Research Performed? (pg. 10) Different Guidance for Each Research Environment (pg. 11) Now [ YOU ] Try 1.4 (pg. 12) Accounting Standard-Setting Bodies (pg. 12) The Securities and Exchange Commission (pg. 12) Now [ YOU ] Try 1.5 (pg. 13) The American Institute of Certified Public Accountants (pg. 14) The Financial Accounting Standards Board (pg. 14) Now [ YOU ] Try 1.6 (pg. 14) Now [ YOU ] Try 1.7 (pg. 15) Now [ YOU ] Try 1.8 (pg. 15) Chapter Summary (pg. 16) Review Questions (pg. 16) Exercises (pg. 17) Case Study Questions (pg. 18) Chapter 2 The FASB Codification: Introduction and Search Strategies (pg. 20) What is the FASB Codification? (pg. 22) Now [ YOU ] Try 2.1 (pg. 23) What Sources of Guidance Were Used to Populate the Codification? (pg. 23) Now [ YOU ] Try 2.2 (pg. 24) How is the Codification Updated? (pg. 24) Navigating The Codification (pg. 24) How is Information Organized Within the Codification? (pg. 25) Now [ YOU ] Try 2.3 (pg. 26) Areas and Topics (pg. 26) Now [ YOU ] Try 2.4 (pg. 27) Subtopics (pg. 28) Now [ YOU ] Try 2.5 (pg. 28) Sections (pg. 28) Now [ YOU ] Try 2.6 (pg. 33) Subsections and Paragraphs (pg. 33) Now [ YOU ] Try 2.7 (pg. 34) Tips for Performing Browse Searches (pg. 35) Join All Sections (pg. 35) Navigating a Subtopic, Considering All Areas of “Required Reading” (pg. 36) Now [ YOU ] Try 2.8 (pg. 38) Other Search Methods (pg. 39) Keyword Searches (pg. 39) Now [ YOU ] Try 2.9 (pg. 42) Now [ YOU ] Try 2.10 (pg. 43) Search by ASC Reference Number (pg. 43) Cross Reference Tab (pg. 44) Master Glossary (pg. 44) Pending Content and Effective Dates (pg. 45) What is “Pending Content”? (pg. 45) Now [ YOU ] Try 2.11 (pg. 45) Understanding Effective Dates (pg. 46) Now [ YOU ] Try 2.12 (pg. 46) Private Company Accounting Alternatives in the Codification (pg. 47) Now [ YOU ] Try 2.13 (pg. 47) Chapter Summary (pg. 47) Review Questions (pg. 47) Exercises (pg. 49) Case Study Questions (pg. 50) Chapter 3 The Research Process (pg. 54) Why Use A Research Process? (pg. 56) The Accounting Research Process (pg. 56) Pre-Step: Understand the Business (Industry) (pg. 57) Now [ YOU ] Try 3.1 (pg. 59) Step 1: Understand the Facts/Background of the Transaction (pg. 59) Now [ YOU ] Try 3.2 (pg. 60) Step 2: Define the Problem. That Is, Identify the “Researchable Question.” (pg. 61) Now [ YOU ] Try 3.3 (pg. 62) Now [ YOU ] Try 3.4 (pg. 62) Step 3: Stop and Think: What Accounting Treatment Will Likely Be Appropriate? (pg. 62) Step 4: Search Potentially Relevant Sources of Guidance, Copying Any Relevant Guidance into a Word (pg. 63) Now [ YOU ] Try 3.5 (pg. 63) Now [ YOU ] Try 3.6 (pg. 64) Step 5: Analyze Alternatives, Documenting Your Consideration of Each (pg. 65) Now [ YOU ] Try 3.7 (pg. 65) Step 6: Justify and Document Your Conclusion (pg. 67) Now [ YOU ] Try 3.8 (pg. 67) Judgment And Decision Making-A Brief Introduction (pg. 67) Common Biases (pg. 68) Now [ YOU ] Try 3.9 (pg. 69) Learn from Your Mistakes (and Successes!) (pg. 70) Now [ YOU ] Try 3.10 (pg. 70) Chapter Summary (pg. 70) Review Questions (pg. 71) Exercises (pg. 71) Case Study Questions (pg. 73) Additional References (pg. 75) Chapter 4 Creating Effective Documentation (pg. 76) Documentation Is Integral to Accounting Research (pg. 78) Communicating Accounting Research (pg. 79) Emailing the Results of Research Questions (pg. 79) Now [ YOU ] Try 4.1 (pg. 81) Drafting an Accounting Issues Memorandum (pg. 83) Facts (pg. 84) Now [ YOU ] Try 4.2 (pg. 85) Issue(s) (pg. 86) Analysis (pg. 86) Now [ YOU ] Try 4.3 (pg. 89) Now [ YOU ] Try 4.4 (pg. 90) Now [ YOU ] Try 4.5 (pg. 91) Now [ YOU ] Try 4.6 (pg. 92) Financial Statement and Disclosure Impacts (pg. 93) Reread Your Work Before Submitting (and what to look for) (pg. 93) Now [ YOU ] Try 4.7 (pg. 94) Properly Referencing Accounting Guidance (pg. 94) How Do I Reference a Passage from the Codification? (pg. 94) Now [ YOU ] Try 4.8 (pg. 95) Should I Ever Use Footnotes in Professional Memos? (pg. 95) When Should I Use Quotation Marks? (pg. 96) When Is It Appropriate to Alter an Excerpt from the Guidance? (pg. 96) When Is It Appropriate to Use Ellipses? (pg. 97) Style Tips for Professional Communication (pg. 98) Use Proper Voice in Your Memos (pg. 98) Keep Your Language Neutral (Avoid Strong Words) (pg. 98) Get the Grammar Right (pg. 99) Getting Feedback On Your Writing (pg. 100) Chapter 4 Appendix (pg. 101) Sample Accounting Issues Memo (pg. 101) Chapter Summary (pg. 105) Review Questions (pg. 105) Exercises (pg. 106) Case Study Questions (pg. 108) Chapter 5 Using Nonauthoritative Sources to Supplement Codification Research (pg. 110) Nonauthoritative Guidance: What Is It, And How Is It Used? (pg. 112) Now [ YOU ] Try 5.1 (pg. 113) Benefits of Nonauthoritative Guidance (pg. 113) Sources of Nonauthoritative Guidance (pg. 114) FASB’s Conceptual Framework (pg. 114) Now [ YOU ] Try 5.2 (pg. 115) Now [ YOU ] Try 5.3 (pg. 115) Now [ YOU ] Try 5.4 (pg. 116) Now [ YOU ] Try 5.5 (pg. 117) Accounting Standards Updates and Pre-Codification Standards (pg. 123) Using Nonauthoritative Sources: There’s a Right Way, and a Wrong Way (pg. 138) Is It Wrong to Cite Nonauthoritative Guidance Only? (pg. 140) What’s the Right Way to Search Nonauthoritative Guidance? (pg. 140) How Do I Reference Nonauthoritative Sources? (pg. 141) Chapter Summary (pg. 141) Review Questions (pg. 142) Exercises (pg. 142) Case Study Questions (pg. 144) Chapter 6 Scope and Recognition Guidance: A Brief Introduction (pg. 146) Scope Guidance: An Area Of Required Reading (pg. 148) Applying Scope Guidance: A Few Examples (pg. 149) Considering Scope, Glossary, and Interpretive Guidance (pg. 149) Now [ YOU ] Try 6.1 (pg. 149) Now [ YOU ] Try 6.2 (pg. 151) Evaluating Subsections with Unique Scope Guidance: Nonmonetary Transactions (pg. 151) Now [ YOU ] Try 6.3 (pg. 152) Which Topic Applies?: Navigating Investments Topics (pg. 154) Now [ YOU ] Try 6.4 (pg. 155) Performing A Scope Test: Derivatives (pg. 156) Evaluating Whether an Instrument Meets the Definition of a Derivative (pg. 156) Now [ YOU ] Try 6.5 (pg. 156) Recognition Guidance: A Brief Introduction (pg. 159) Now [ YOU ] Try 6.6 (pg. 160) Revenue Recognition: Navigating The REVISED MODEL (pg. 161) Now [ YOU ] Try 6.7 (pg. 161) Conceptual Definitions of Revenue (pg. 161) Revised Model: Revenue from Contracts with Customers (ASC 606) (pg. 162) Now [ YOU ] Try 6.8 (pg. 163) Research Techniques for Navigating Revenue Guidance (pg. 163) Now [ YOU ] Try 6.9 (pg. 166) Now [ YOU ] Try 6.10 (pg. 167) Now [ YOU ] Try 6.11 (pg. 167) Now [ YOU ] Try 6.12 (pg. 168) Now [ YOU ] Try 6.13 (pg. 169) Now [ YOU ] Try 6.14 (pg. 170) Applying Different Recognition Thresholds (pg. 171) Uncertain Taxes: Recognize If More Likely Than Not (pg. 171) Now [ YOU ] Try 6.15 (pg. 171) Effective Settlement of a Tax Position (pg. 172) Now [ YOU ] Try 6.16 (pg. 172) Subsequent Events: Recognize If Conditions Existed at the Balance Sheet Date (pg. 174) Now [ YOU ] Try 6.17 (pg. 175) Applying Derecognition Guidance: Liability Extinguishments (pg. 176) Now [ YOU ] Try 6.18 (pg. 177) Now [ YOU ] Try 6.19 (pg. 178) Chapter Summary (pg. 179) Review Questions (pg. 179) Exercises (pg. 180) Case Study Questions (pg. 181) Chapter 7 Using the Codification to Research Measurement Issues (pg. 184) What is Accounting Measurement? (pg. 186) Overview and Conceptual Background (pg. 186) Measurement Attributes (pg. 186) Now [ YOU ] Try 7.1 (pg. 187) Now [ YOU ] Try 7.2 (pg. 187) Where Can I Find Measurement Guidance? (pg. 188) Now [ YOU ] Try 7.3 (pg. 189) Who Performs Accounting Measurement In Practice? (pg. 190) Initial Measurements (pg. 190) Overview (pg. 190) Applying Initial Measurement Guidance (pg. 191) Now [ YOU ] Try 7.4 (pg. 192) Now [ YOU ] Try 7.5 (pg. 194) Subsequent Measurements (pg. 197) Overview (pg. 197) Applying Subsequent Measurement Guidance (pg. 197) Now [ YOU ] Try 7.6 (pg. 198) Now [ YOU ] Try 7.7 (pg. 201) Now [ YOU ] Try 7.8 (pg. 202) Disclosure Should Accompany Key Measurement Judgments (pg. 203) Chapter Summary (pg. 203) Review Questions (pg. 203) Exercises (pg. 204) Case Study Questions (pg. 205) Chapter 8 Fair Value Measurements in the Codification (pg. 208) Fair Value Overview (pg. 210) What Is Measured at Fair Value? (pg. 210) Now [ YOU ] Try 8.1 (pg. 211) How Is Fair Value Measured? (pg. 211) Now [ YOU ] Try 8.2 (pg. 212) The Fair Value Hierarchy (pg. 212) Now [ YOU ] Try 8.3 (pg. 213) The Debits and Credits: How Are Changes in Fair Value Reported? (pg. 214) Now [ YOU ] Try 8.4 (pg. 214) Now [ YOU ] Try 8.5 (pg. 215) How Do I Navigate Fair Value Guidance? (pg. 215) Organization of ASC 820 (pg. 216) In What Other Circumstances Are Fair Value Measurements Permitted Or Required? (pg. 217) What Is The Relationship Between Fair Value and Present Value? (pg. 221) Contributions Payable: Measuring Fair Value Using an Income Approach (pg. 222) Now [ YOU ] Try 8.8 (pg. 223) Valuation Technique Disclosures: An Insight Into How Fair Value Measurements Are Performed (pg. 224) Now [ YOU ] Try 8.9 (pg. 224) Fixed Assets: Testing For Impairment Using Fair Value (pg. 225) Now [ YOU ] Try 8.10 (pg. 226) Now [ YOU ] Try 8.11 (pg. 229) Chapter Summary (pg. 231) Review Questions (pg. 231) Exercises (pg. 232) Case Study Questions (pg. 233) Chapter 9 Audit and Professional Services Research (pg. 236) Introduction To Auditing Research (pg. 238) When Is Audit Research Required? (pg. 238) Types of Services-A High-Level Overview (pg. 238) The Standard Setters: The AICPA and the PCAOB (pg. 239) Now [ YOU ] Try 9.1 (pg. 240) Now [ YOU ] Try 9.2 (pg. 241) Now [ YOU ] Try 9.3 (pg. 242) Researching Auditing Standards (pg. 242) AICPA Auditing Standards (pg. 242) Now [ YOU ] Try 9.4 (pg. 244) Now [ YOU ] Try 9.5 (pg. 245) PCAOB Rules and Auditing Standards (pg. 247) Now [ YOU ] Try 9.6 (pg. 248) Now [ YOU ] Try 9.7 (pg. 249) Now [ YOU ] Try 9.8 (pg. 250) Now [ YOU ] Try 9.9 (pg. 251) Now [ YOU ] Try 9.10 (pg. 252) Searching for Auditing Guidance within Firm Research Databases (pg. 254) The AICPA’s Code Of Conduct (pg. 255) The Code Is Organized Into Three Parts (pg. 255) Now [ YOU ] Try 9.11 (pg. 256) Now [ YOU ] Try 9.12 (pg. 258) The Conceptual Framework Approach (pg. 258) Now [ YOU ] Try 9.14 (pg. 259) Now [ YOU ] Try 9.15 (pg. 260) Now [ YOU ] Try 9.16 (pg. 261) How Is Guidance in the Code Organized? (pg. 261) Now [ YOU ] Try 9.17 (pg. 263) How Can I Search for Guidance in the Code? (pg. 265) The Code Will Continue to Change (pg. 266) Standards For Other Professional Services (pg. 266) Attestation Standards (pg. 266) Compilation and Review Standards (SSARS) (pg. 266) Internal Audit Standards (pg. 267) Documentation of Professional Services Research (pg. 268) Citing Professional Standards (pg. 269) Chapter Summary (pg. 270) Review Questions (pg. 270) Exercises (pg. 271) Case Study Questions (pg. 272) Chapter 10 Governmental Accounting Research (pg. 274) Governmental Accounting Research (pg. 276) Now [ YOU ] Try 10.1 (pg. 276) State and Local Accounting Standards (pg. 276) Now [ YOU ] Try 10.2 (pg. 277) Now [ YOU ] Try 10.3 (pg. 278) Now [ YOU ] Try 10.4 (pg. 279) Now [ YOU ] Try 10.5 (pg. 281) Now [ YOU ] Try 10.6 (pg. 282) Now [ YOU ] Try 10.7 (pg. 283) Federal Accounting Standards (pg. 286) Now [ YOU ] Try 10.8 (pg. 287) Now [ YOU ] Try 10.9 (pg. 289) Referencing Governmental Accounting Guidance (pg. 291) Governmental Auditing Standards (pg. 291) In What Circumstances Are Government Audits Required? (pg. 291) Now [ YOU ] Try 10.10 (pg. 292) Who Performs Government Audits? (pg. 293) Standards for Government Audits (pg. 294) Now [ YOU ] Try 10.11 (pg. 295) Now [ YOU ] Try 10.12 (pg. 296) Applying Governmental Auditing Standards (pg. 297) Now [ YOU ] Try 10.13 (pg. 298) Now [ YOU ] Try 10.14 (pg. 299) Appendix 10A: Applying the GASB Codification, An Extended Example (pg. 300) Recognition of Tax Revenues, Using Fund Accounting (pg. 300) Chapter Summary (pg. 304) Review Questions (pg. 304) Exercises (pg. 305) Case Study Questions (pg. 306) Chapter 11 Fundamentals of Tax Research (pg. 308) Who Performs Tax Research, and When? (pg. 310) The Tax Research Process (pg. 310) Step 1: Understand the Relevant Facts (pg. 311) Step 2: Identify the Tax Issues Involved (pg. 312) Now [ YOU ] Try 11.1 (pg. 314) Step 3: Analyze Tax Research Findings (pg. 314) Step 4: Document and Communicate Tax Research Results (pg. 315) Sources of Federal Tax Law (pg. 318) Primary Sources of U.S. Federal Tax Law (pg. 318) Now [ YOU ] Try 11.2 (pg. 322) Now [ YOU ] Try 11.3 (pg. 322) Now [ YOU ] Try 11.4 (pg. 328) Now [ YOU ] Try 11.5 (pg. 329) Now [ YOU ] Try 11.6 (pg. 333) Secondary Sources of U.S. Federal Tax Law (pg. 334) Now [ YOU ] Try 11.7 (pg. 335) Using an Online Tax Research Service to Find Tax Law (pg. 336) Table of Contents and Index Searches on Thomson Reuters Checkpoint (pg. 337) Keyword Searching (pg. 338) Citation Searches (pg. 340) Additional Guidance for Using Thomson Reuters Checkpoint (pg. 340) Updating Tax Research Results (pg. 341) Citators (pg. 342) Standards of Professional Tax Practice (pg. 344) Circular 230 (pg. 344) AICPA Statements on Standards for Tax Services (pg. 345) Chapter Summary (pg. 346) Review Questions (pg. 346) Exercises (pg. 347) Case Study Questions (pg. 349) Chapter 12 The International Research Environment (pg. 352) Introduction (pg. 354) IFRS: The Predominant Global Financial Reporting Framework (pg. 354) A Brief History of International Standards (pg. 354) Now [ YOU ] Try 12.1 (pg. 355) When Are Financial Statements Required Internationally? (pg. 355) Now [ YOU ] Try 12.2 (pg. 356) The IFRS Foundation and Its Standard-Setting Bodies (pg. 357) Standard-Setting Bodies of the IFRS Foundation (pg. 358) Governance and Oversight of the IFRS Foundation (pg. 359) Advisory Bodies of the IFRS Foundation (pg. 360) Now [ YOU ] Try 12.4 (pg. 360) Funding for the IFRS Foundation (pg. 361) International Financial Reporting Standards (IFRS) (pg. 361) Applicability of IFRS (pg. 361) Now [ YOU ] Try 12.5 (pg. 362) Now [ YOU ] Try 12.6 (pg. 362) Now [ YOU ] Try 12.7 (pg. 363) Understanding “Full IFRS” (pg. 364) Now [ YOU ] Try 12.8 (pg. 364) Now [ YOU ] Try 12.9 (pg. 365) Now [ YOU ] Try 12.10 (pg. 365) Now [ YOU ] Try 12.11 (pg. 367) Now [ YOU ] Try 12.12 (pg. 368) Performing IFRS Research (pg. 368) Now [ YOU ] Try 12.13 (pg. 369) Now [ YOU ] Try 12.14 (pg. 371) Statement of Compliance with IFRS (pg. 372) Now [ YOU ] Try 12.15 (pg. 373) IFRS for Small and Medium-Sized Entities (pg. 373) Now [ YOU ] Try 12.16 (pg. 375) How Do I Know Whether IFRS Applies to a Particular Country? (pg. 375) Now [ YOU ] Try 12.17 (pg. 376) When Are International Standards Relevant to U.S. Accountants? (pg. 376) Foreign Private Issuers (pg. 377) Now [ YOU ] Try 12.18 (pg. 378) U.S. Nonpublic Companies (pg. 378) Other Areas Relevant to U.S. Accountants (pg. 378) Now [ YOU ] Try 12.19 (pg. 379) Citing International Accounting Standards (pg. 379) Nonauthoritative Resources (pg. 380) Deloitte’s IAS Plus Website (pg. 380) Comparison Guides (pg. 380) Other Resources (pg. 380) Appendix 12A: International Auditing Standards (pg. 381) When Do International Auditing Standards Apply? (pg. 381) The International Federation of Accountants (IFAC) and Its Standards Boards (pg. 382) Now [ YOU ] Try 12.20 (pg. 383) Comparing International Audit Reports (pg. 385) Now [ YOU ] Try 12.21 (pg. 385) Chapter Summary (pg. 387) Review Questions (pg. 387) Exercises (pg. 388) Case Study Questions (pg. 389) Additional References (pg. 390) Chapter 13 Delivering Effective Presentations (pg. 392) When Will I Use Presentation Skills in Practice, and What Is the Format? (pg. 394) Presentation Formats (pg. 395) Now [ YOU ] Try 13.1 (pg. 395) What Are the Qualities of a Great Presentation? (pg. 395) Creating Effective Content (pg. 396) Now [ YOU ] Try 13.2 (pg. 397) Find Ways to Make the Information Resonate (pg. 397) Now [ YOU ] Try 13.3 (pg. 398) How Much Detail Should I Include in My Slides? (pg. 398) Now [ YOU ] Try 13.4 (pg. 399) Does Font Choice Matter? (pg. 400) Use Consistent Bullet Style (pg. 400) Now [ YOU ] Try 13.5 (pg. 400) Edit Your Presentation (pg. 401) Delivering a High-Quality Presentation (pg. 401) Tips for Powerful Body Language (pg. 401) Now [ YOU ] Try 13.6 (pg. 402) What If You Have a Fear of Presenting? (pg. 403) Think beyond the Case Facts (pg. 403) What Should You Wear? (pg. 404) Considerations for Those Working in a Group (pg. 404) What If a Member of My Group Is a Non-native English Speaker? (pg. 405) Now [ YOU ] Try 13.7 (pg. 406) Chapter Summary (pg. 406) Review Questions (pg. 406) Exercises (pg. 407) Case Study Questions (pg. 407) Chapter 14 Staying Current with Emerging Guidance (pg. 408) The Professional Advantages of Staying Current (pg. 410) Now [ YOU ] Try 14.1 (pg. 411) The Standard-Setting Process (pg. 411) Why Do Accounting Standards Change? (pg. 411) Now [ YOU ] Try 14.2 (pg. 412) The Standard-Setting “Due Process” (pg. 412) Now [ YOU ] Try 14.3 (pg. 413) Identifying Resources for Staying Current (pg. 413) First, Identify the Standard Setters You Want to Monitor (pg. 413) Next, Identify Resources for Monitoring These Standard Setters (pg. 414) Now [ YOU ] Try 14.4 (pg. 416) Chapter Summary (pg. 418) Review Questions (pg. 418) Exercises (pg. 419) Case Study Questions (pg. 420) Index (pg. 421)