PDF-After reading this chapter, students should be able to:

1 The oxygen isotope record can be used to indicate the temperature of the oceans and the amount of water stored in glacial ice Time series analysis reveals that the oxygen isotopic record conta. And 57375en 57375ere Were None meets the standard for Range of Reading and Level of Text Complexity for grade 8 Its structure pacing and universal appeal make it an appropriate reading choice for reluctant readers 57375e book also o57373ers students Understand basic accounting terminology.. Explain double-entry rules.. Explain how transactions affect the accounting equation.. Identify the steps in the accounting cycle and the steps in the recording process.. Understand . why earnings per share (EPS) is an important number.. Understand . when and how earnings per share must be presented, including related disclosures.. Calculate . earnings per share for companies with a simple capital structure.. Understand how firms create value and manage performance.. Understand how users use information about performance to make decisions.. Understand the concept of and be able to assess quality of earnings/information.. Understand cash and accounts receivable from a business perspective.. Define financial assets, and identify items that are considered cash and cash equivalents and how they are reported.. Define receivables and identify the different types of receivables from an accounting perspective.. Understand . the importance of disclosure from a business perspective.. Review . the full disclosure principle and describe problems of implementation.. Explain . the use of accounting policy notes in financial statement preparation.. :. Identify and explain the guest service principles.. List and explain steps involved in providing guest service.. Explain and apply the concepts of service.. Identify types of service.. Illustrate the qualities of service such as perishable, tangible, and nontangible.. Identify and describe the history, ages of change, and current status of guest service in the . U.S. .. Identify the uses of various reasons why guests may not outwardly complain.. Identify and explain the reasoning behind why guests share their poor experiences with others.. :. Define the dynamics of tourism, as they relate to service, in an in-depth manner.. Identify and describe types of travel and the specific wants and service needs of the travelers in the segments.. Understand . the importance of intangible assets and goodwill from a business perspective.. Define and describe the characteristics of intangible assets.. Identify and apply the recognition and measurement requirements for purchased intangible assets.. Understand . the importance of pensions from a business perspective.. Identify . and account for a defined contribution benefit plan.. Identify . and explain what a defined benefit plan is and the related accounting issues.. :. Apply the five stages of ensuring customer service to an event.. Identify and explain the different types of meetings and events and their specific challenges as related to customer service.. Identify and explain the different types of customers or attendees and their specific challenges as related to customer service.. to:. Recognize and understand terminology common to the guest service experience.. Describe the common procedures for checking in and checking out a guest.. Identify and describe common guest service issues and provide solutions for resolving them.. Indicate the usefulness and describe the main components of a conceptual framework for financial reporting.. Identify the qualitative characteristics of accounting information.. Define the basic elements of financial statements..