Fund accounting The rules for the recording, measurement and presentation of government financial statements may be different from those required for business and even for non-profit organizations.
A student starts his preparation for exam from the first day of his academic session by taking classes and studying books daily. Having good study-notes helps you in learning your lessons easily.
Apart from learning from study-notes in normal routine, the study-notes are extremely important for making preparation for your exam. Students have less time for preparation for each paper during the exam.
Study-notes helps your prepare for your next paper in a very less time as it contains all the important points for learning for the paper. Study notes are made on daily bases from lectures at class and from reading helpful books.
Being a student you should know how to make good study notes which may help you in getting high marks in your exam. This article will definitely help you in this regard. The characteristics of good study-notes are as follows: First the ideas may be collected and then a proper shape is given to these idea to make final notes.
Ideas from lecture while it is delivered by teacher as well as ideas from written material books e. Collecting ideas and giving proper shape to them for making notes is explained as below: Collecting Notes During Class-Lecture Have a sheet paper and a pen while sitting in classroom for writing down the important ideas shared by your teacher.
Be attentive while listening to the lecture. Teachers are expert of the subject. They present the ideas in such a sequence in their lecture so that student can learn it properly. Write these ideas properly and in sequence as lectured by your teacher.
The teacher may share such information which may not be mentioned your course books, note them down; they are very helpful.
They give you helpful information in addition to what is in book. Write down all the jargons, terminologies, important definitions which are shared by your teacher during the lecture. Preparing Study Notes from helpful Books Apart from the class-lectures, course books and guide-books are major sources of learning.
Similarly the internet also serves as huge source of learning nowadays.
When you study a book, guide or even from a source on internet, pay you concentration to learn it as your first aim is to learn it and at the same time write down the important ideas you learn from it on a separate sheet to make the study-notes.
You may study many books, guides or sources from internet for understanding a same topic. In such case, you note important points from each source to make your study-notes. Points, collected from different sources about a same topic, may given a comprehensive shape for making them your study-notes.
Writing down the particular terminologies, definitions, step-wise explanation is important part of making your study notes.
Writing your notes you should consider all these information which will help you remind its all important explanation which you will need for preparation for exam.
An explanation in the book about a topic may be very long, try to understand it and then write only the important things leaving the unnecessary details. Some information given in the books may be in different order to that you need to present in your exam so collect you data in proper order for making your notes.
Giving Proper Shape To the Collected Notes The ideas collected for making study notes, while listening to a lecture at classroom or from studying book, may not be in proper shape when you first note it down on a paper. The reason is, that during studying a book or listening to class-lecture, you are primarily focused on learning the topic.
Hence, all the points collected during classroom or studying a book should be given a proper shape. If you are using loose-pages for your making study-notes, you should have a folder for saving thee pages.
In such a case, you should also write page number on each page, so that pages may not be mixed in wrong order. Write name of subject on your note-book or folder having the study-notes. Keep your study-notes in a cupboard or other safe place to save them for later use as you will have to use them many times.Balance Sheet: Footnote Preparation Discussion 2 Use of Footnotes Footnotes are very useful when attached to financial statements.
Though footnotes may fall at the end of a document it’s very vital. Preparation of Consolidated Balance Sheet: The basic point to understand in the preparation of consolidated balance sheet is that the shares in the subsidiary company held by the holding company represent the assets and liabilities of the subsidiary company.
Jun 09, · How to Write a Financial Report. A financial report is an informational document about the financial health of a company or organization, which includes a balance sheet, an income statement and a statement of cash flows.
For example, property, equipment and notes receivable are non-current assets. Include a subtotal of the non-current assets%(30).
Immediately download the Hidden Figures summary, chapter-by-chapter analysis, book notes, essays, quotes, character descriptions, lesson plans, and more - everything you need for studying or . Off-balance sheet financing is a permissible accounting method under GAAP (Generally Accepted Accounting Principles).
The OBS transactions are recorded in the notes that go along with the. For example a balance sheet will communicate more information if we have the related income statement and the statement of cash flows too. (also called management discussion and analysis) and an overview of the company, its operations and past performance.
Disclosure notes to financial statements cover such material information which is.