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Question - Situation - You are working as a teaching assistant for an accounting professor. The professor is preparing a new introductory accounting course for college-level students. In preparing the course, the professor has asked for your help in developing materials to introduce students to the FASB Accounting Standards Codification system. The professor is planning to have the Codification discussion toward the end of the course, after students have been introduced to the financial statements and what they report, and the major accounts and what they represent.
Directions - Write a memo that can be used as a handout in class for college students in an introductory course in accounting. The memo should explain:
a. What the FASB Accounting Standards Codification system is.
b. How it is structured.
c. Step-by-step instructions for how students should use it.
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