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1. Take a look at the Institute of Management Accountants website. www.imanet.org. Watch the Fall 2008 video under the membership section and share what you found interesting or enlightening about the accounting profession. What is the difference between a CPA and CMA? What characteristics are common to both? Why do you think the average person has heard of the CPA but not the CMA?

2. What are some items that appear on an organization's balance sheet? How does an organization find out net income? What statements are useful in describeing how much cash an organization uses or generates during an accounting period? Why?

3. Illustrate out steps of the accounting cycle? Why is it necessary to make adjusting entries at the end of each accounting period? What would happen if all steps were not completed in a specific period?

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