The objective of this project is to give the students an opportunity to learn how to develop notes to the financial statements. This will include determining which items need to be included in the notes, which items need to have additional information provided in the notes, how the notes should be written, and the use of proper grammar in writing the notes. The students will also learn how to write professional and business information in a comfortable, easy manner in which readers can understand what is being written and what is meant by what is written.Note 1: Significant Accounting Polices (consisting of at least 10 items)Notes 2–10+: Consisting of at least the items below.InventoryProperty, Plant, & EquipmentContingencies and LiabilitiesChanges in Accounting Principles or EstimatesPost Balance Sheet EventsMergers and AcquisitionsLease ObligationsEPSLong-Term DebtEmployee Pension ObligationsThe notes will include as “Summary of Significant Accounting Principles” as Note 1.The notes will then include detailed information about at least 10 different items that are usually contained in the notes to the financial statements.The student will gain experience in writing business topics and the need to have detailed information provided in the notes to the financial statements.

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