1.
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Describe transactions applicable to acquisition, depreciation, and
disposal of plant and equipment. (I)
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2.
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Record transactions applicable to the formation of partnerships,
profit distribution, and liquidation of partnerships. (II)
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3.
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Describe the corporate concept and record transactions for the
issuance of stock and dividend distributions. (III)
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4.
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Record transactions involving the purchase and sale of treasury stock.
(III)
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5.
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Journalize long-term debt transactions. (IV)
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6.
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Describe accounting for short and long-term securities. (V)
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7.
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Prepare consolidated statements. (V)
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8.
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Prepare a statement of cash flows. (VI)
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9.
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Analyze financial statements using ratios and other analytical tools.
(VII)
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10.
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Describe general tax concepts applicable to various forms of business
organizations. (VIII)
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