Bcit Myaccountinglab Homework

Igreja Evangélica Assembléia de Deus First Emanuel

Somos uma Igreja Brasileira na cidade de West Hartford, CT que mantém seus ensinamentos e fundamentados na Bíblia, nossa regra de fé. Valorizamos a família. Entendemos que foi instituída por Deus para ser a base de uma sociedade.

Avivalistas, atendendo ao Ide de Jesus em Mt  28:19 afim de ganhar almas para o Reino de Deus, discipulá-las e prepará-las para o batismo em águas, pois os campos já estão prontos para a ceifa!

Uma Igreja Pentecostal onde cremos na atuação do Espírito Santo na libertação, restauração, renovação e salvação de almas! Contamos com um grupo de irmãos que amam e cooperam na obra do Senhor.

Venha nos visitar! Ficaremos imensamente gratos com sua presença! Com certeza você encontrará uma Igreja que ama você  e que valoriza a família.

Em Que Cremos

  • Em um só Deus, eternamente subsistente em três pessoas: o Pai, o Filho e o Espírito Santo (Dt 6.4; Mt 28.19; Mc 12.29)
  • Na inspiração verbal da Bílbia Sagrada, única regra infalível de fé normativa para a vida eo caráter cristão (2 Tm 3.14-17)
  • Na concepção virginal de Jesus, em sua morte vicária e expiatória, em sua ressurreição corporal dentre os mortos e sua ascensão vitoriosa aos céus(Is 7.14; Rm 8.34 e At 1.9)
  • Na pecaminosidade do homem que o destituiu da glória de Deus, e que somente o arrependimento e a fé na obra expiatória e redentora de Jesus Cristo é que pode restaurá-lo a Deus (Rm 3.23 e At 3.19)
  • Na necessidade absoluta do novo nascimento pela fé em Cristo e pelo poder atuante do Espírito Santo e da Palavra de Deus, para tornar o homem digno do Reino dos Céus (Jo 3.3-8)
  • No perdão dos pecados, na salvação presente e perfeita e na eterna justificação da alma recebidos gratuitamente de Deus pela fé no sacrifício efetuado por Jesus Cristo em nosso favor (At 10.43; Rm 10.13; 3.24-26 e Hb 7.25; 5.9)
  • No batismo bíblico efetuado por imersão do corpo inteiro uma só vez em águas, em nome do Pai, do Filho e do Espírito Santo, conforme determinou o Senhor Jesus Cristo (Mt 28.19; Rm 6.1-6 e Cl 2.12)
  • Na necessidade e na possibilidade que temos de viver vida santa mediante a obra expiatória e redentora de Jesus no Calvário, através do poder regenerador, inspirador e santificador do Espírito Santo, que nos capacita a viver como fiéis testemunhas do poder de Cristo (Hb 9.14 e 1Pd 1.15)
  • No batismo bíblico no Espírito Santo que nos é dado por Deus mediante a intercessão de Cristo, com a evidência inicial de falar em outras línguas, conforme a sua vontade (At 1.5; 2.4; 10.44-46; 19.1-7)
  • Na atualidade dos dons espirituais distribuídos pelo Espírito Santo à Igreja para sua edificação, conforme a sua soberana vontade (1 Co 12.1-12)
  • Na Segunda Vinda premilenial de Cristo, em duas fases distintas. Primeira – invisível ao mundo, para arrebatar a sua Igreja fiel da terra, antes da Grande Tribulação; segunda – visível e corporal, com sua Igreja glorificada, para reinar sobre o mundo durante mil anos (1Ts 4.16. 17; 1Co 15.51-54; Ap 20.4; Zc 14.5 e Jd 14)
  • Que todos os cristãos comparecerão ante o Tribunal de Cristo, para receber recompensa dos seus feitos em favor da causa de Cristo na terra (2Co 5.10)
  • No juízo vindouro que recompensará os fiéis e condenará os infiéis (Ap 20.11-15)
  • E na vida eterna de gozo e felicidade para os fiéis e de tristeza e tormento para os infiéis (Mt 25.46).

Pastores Presidentes: Pr. Darli Leitão & Pra. Connie Leitão.

Endereço: 119 Park Road, West Hartford, CT – 06119

MyAccountingLab is an online homework, tutorial, and assessment program designed to work with this text to engage students and improve results. Within its structured environment, students practice what they learn, test their understanding, and pursue a personalized study plan that helps them better absorb course material and understand difficult concepts.

 

CHAPTER CHANGES

 

Chapter 1 —Accounting and the Business Environment

Chapter 1 has been completely reworked and refreshed. The explanation of accounts has been moved from Chapter 2, thus removing duplication and ensuring students have all the information they need to create financial statements.  Updates to this chapter include information reflecting the changing professional landscape of accountants in Canada, and the history of accounting material has been removed.

Annotated exhibits for the balance sheet and income statement have been provided to strengthen explanations of the financial statements.

 

Chapter 2 —Recording Business Transactions

The introduction of the accounting cycle has been moved from Chapter 4 to the start of this chapter because this is where the topic is first introduced.

The demonstration of posting to a T-account is now covered before introducing a more formal ledger account.  Exhibits relating to the rules of debits and credits have been improved.  The explanation of journal entries and calculating the balance of a T-account has been improved with new annotated exhibits.

 

Chapter 3 —Measuring Business Income: The Adjusting Process

The discussion on cash-basis versus accrual-basis accounting has been reduced since instructors told us that the accrual basis needed to be the focus of the lesson. We moved some cash-basis information to MyAccountingLab for those instructors who still want to cover this topic in more detail.  There is an expanded alternative presentation example of property, plant, and equipment (where we show rather than tell).  Again because of instructor requests, we added an additional example of partial pay periods to support student learning of a very difficult concept.

The flow of the chapter has been improved by moving the order of adjusting entry topics so that they are in the same order as presented in the exhibit.

The learning objective about using the worksheet to prepare the adjusted trial balance has been removed to make it easier for some schools to skip the topic of worksheets.

 

Chapter 4 —Completing the Accounting Cycle

Duplicate information about worksheets and the accounting cycle has been removed.

The complexity of the classified balance sheet example has been reduced.

 

Chapter 5 —Merchandising Operations

The summary problem has been updated to cover more of the key learning objectives. The Ninth Canadian Edition solved problem, which included a merchandiser’s worksheet and closing entries, has been moved to MyAccountingLab, so it is still available for those instructors who teach those topics. The information about sales taxes, which was included as Appendix C to this chapter, has been moved to Chapter 11 (Current Liabilities) to remove the additional complexity this adds to the chapter and avoid duplication of topics in the book.

 

Chapter 6 —Accounting for Merchandise Inventory

The main change to this chapter is the removal of the learning objective, chapter section, and problem material related to the assessment of the impact of IFRS on inventory recording and reporting.

 

Chapter 7 —Accounting Information Systems

The learning objective that covered special journals with sales taxes (Learning Objective 6 in the Ninth Canadian Edition) has been moved to MyAccountingLab to reduce complexity, since sales taxes are not covered in detail until Chapter 11 . Instructors who cover this topic still have the information they need.  Information has been added on the use of new technology and security, such as the cloud.

 

Chapter 8 —Internal Control and Cash

All of the internal control information has been merged into one learning objective to streamline the content and reduce duplication.  The Sarbanes-Oxley Act (SOX) discussion has been updated to include the Frank Dodd Act.

 

Chapter 9 —Receivables

Duplication of statement presentation information has been removed.

Online payments have been added to keep the text material current.

Internal control topics have been removed to keep the chapter focus on the most important topics in the chapter.

Annotated T-account explanations about how to calculate the Allowance for Doubtful

Accounts balance have been added to clarify a difficult topic for students.

 

Chapter 10 —Property, Plant, and Equipment; and Goodwill and Intangible Assets

The discussions of “construction in progress” and internal control have been removed to focus on key chapter concepts.

The discussion about operating leases has been removed because this topic is covered in Volume 2.

 

Chapter 11 —Current Liabilities and Payroll

In order to reduce duplication, information about the presentation of liabilities has been consolidated.  Payroll and sales tax rates have been updated for consistency with legislation at the time of writing.  The concept of crowd-funding has been introduced to keep the text current.  Internal control topics have been removed to keep the chapter focus on the most important topics in the chapter.

The flow of recording payroll journal entries has been reworked to reduce duplication and improve clarity.

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