PPT-17 After studying this chapter, you should be able to:

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. Lexington Home Brands courtesy of AmericanFurniture Manufacturers Association demanding the most skill are channeling andFigure 10-1. The technique is normally done onlyTufting padding, usually by tug 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.. Claim:0isnitelysatisable.Proof:ConsideranitesubsetofXof0.SinceXisnite,andkk+1forallk2N,thereexistsanitej2N,suchthatXSji=0i=j.Sincejisnitelysatisable,thereforeXissatisable. Now,bytheco 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.. Understand . the importance of non-financial and current liabilities from a business perspective.. Define . liabilities, distinguish financial liabilities from other liabilities, and identify how . they . Discuss the characteristics of the corporate form of organization, rights of . shareholders, and . different types of shares.. Explain . how to account for the issuance, reacquisition, and retirement of shares, stock . Understand the importance of property, plant, and equipment from a business perspective.. Identify the characteristics of property, plant, and equipment assets.. Identify the recognition criteria for property, plant, and equipment.. Understand . the importance of cash flows from a business perspective.. Describe . the purpose and uses of the statement of cash flows.. Define . cash and cash equivalents.. Identify . the major classifications of cash flows and explain the significance of each classification.. Understand . the nature of investments including which types of companies have significant investments.. Explain and apply the cost/amortized cost model of accounting for investments.. Explain and apply the fair value through net income model of accounting for investments.. Chapter 10: Compensation Objectives After reading this chapter, you should be able to: Describe the purpose of compensation. Discuss the importance of equity relative to a firm’s compensation decisions. Keyboard. (Encoding). Disk. (Storage). Monitor. (Retrieval. Sequential Process. Studying memory. Memory. Persistence of learning over time through the encoding, storage, and retrieval of information.