UNIVERSITY OF MINDANAO

College of Accounting Education

Program: BSAT

Physically Distanced but Academically Engaged

Self-Instructional Manual (SIM) for

Self-Directed Learning (SDL)

Course/Subject: ACCTG 8D – Accounting for Government, Not-for-Profit

Organizations and Special Industries

Name of Teacher: Mark Glenn G. Parpan

THIS SIM/SDL MANUAL IS A DRAFT VERSION ONLY; NOT FOR

REPRODUCTION AND DISTRIBUTION OUTSIDE OF ITS INTENDED
USE. THIS IS INTENDED ONLY FOR THE USE OF THE STUDENTS
WHO ARE OFFICIALLY ENROLLED IN THE COURSE/SUBJECT.
EXPECT REVISIONS OF THE MANUAL.

1
 TABLE OF CONTENTS

Page No.

Big Picture: Unit Learning Outcomes 3

Big Picture in Focus: Unit Learning Outcome 1 3
Metalanguage 4
Essential Knowledge 4
Self-Help 6
Let’s Check 6
Let’s Analyze 6
In A Nutshell 6
QA List 8
Keywords Index 8

Big Picture in Focus: Unit Learning Outcome 2 9

Metalanguage 9
Essential Knowledge 9
Self-Help 10
Let’s Check 11
Let’s Analyze 11
In A Nutshell 12
QA List 12
Keywords Index 12

Big Picture in Focus: Unit Learning Outcome 3 13

Metalanguage 13
Essential Knowledge 13
Self-Help 15
Let’s Check 15
Let’s Analyze 16
In A Nutshell 17
QA List 18
Keywords Index 18

Big Picture in Focus: Unit Learning Outcome 4 19

Metalanguage 19
Essential Knowledge 19
Self-Help 20
Let’s Check 20
Let’s Analyze 20
In A Nutshell 20
QA List 21
Keywords Index 21

COURSE SCHEDULE 22

2
Big Picture
Week 8-9: Unit Learning Outcomes (ULO): At the end of the unit, you are expected to

a. Define accounting treatment, and prepare financial statements, and disclosure related to
agricultural activity.
b. Determine appropriate treatment of environmental cost recognized in the current period
and when should an expected future environmental expenditure recognized as liability.
c. Describe government assistance, grants related to assets and grants related to income;
and apply proper accounting principles.
d. Define proper disclosure, recognition and measurement of insurance cost.

Big Picture in Focus: ULO

A. Define accounting treatment, and prepare financial statements, and
disclosure related to agricultural activity.

3
Metalanguage

In this area, the most basic terms pertinent to the study of financial accounting in
government and to demonstrate ULOa will be operationally defined to establish a
common frame of reference as to how the texts work in these specific topics. You will
encounter these terms as we go through the study of accounting for government.

Branch- a unit of a business enterprise located some distance from the home office. A
branch generally caries a stock of merchandise obtained from the home office, makes sales,
approves customers’ credit, and makes collections on trade accounts receivable.

Essential Knowledge

PAS 41

Objective
The objective of this Standard is to prescribe the accounting treatment and disclosures related
to agricultural activity.

Scope
This Standard shall be applied to account for the following when they relate to agricultural
activity:
a. biological assets, except for bearer plants;
b. agricultural produce at the point of harvest; and
c. conditional or unconditional grants relating to a biological asset measured at its fair
value less costs to sell.

This Standard does not apply to:

(a) land related to agricultural activity;
(b) bearer plants related to agricultural activity. However, this Standard applies to the
produce on those bearer plants;
(c) government grants related to bearer plants;
(d) intangible assets related to agricultural activity; and
(e) right-of-use assets arising from a lease of land related to agricultural activity.

Definition of Terms
4
Agricultural activity is the management by an entity of the biological transformation and
harvest of biological assets for sale or for conversion into agricultural produce or into
additional biological assets.

Agricultural produce is the harvested produce of the entity’s biological assets.

A bearer plant is a living plant that:

(a) is used in the production or supply of agricultural produce;
(b) is expected to bear produce for more than one period; and
(c) has a remote likelihood of being sold as agricultural produce, except for incidental scrap
sales.
A biological asset is a living animal or plant.

Biological transformation comprises the processes of growth, degeneration, production,

and procreation that cause qualitative or quantitative changes in a biological asset.

Costs to sell are the incremental costs directly attributable to the disposal of an asset,
excluding finance costs and income taxes.

A group of biological assets is an aggregation of similar living animals or plants.

Harvest is the detachment of produce from a biological asset or the cessation of a biological
asset’s life processes.

Recognition and measurement of biological assets or agricultural produce

An entity shall recognise a biological asset or agricultural produce when, and only when:
(a) the entity controls the asset as a result of past events;
(b) it is probable that future economic benefits associated with the asset will flow to
the entity; and
(c) the fair value or cost of the asset can be measured reliably.

Inability to measure fair value reliably

There is a presumption that fair value can be measured reliably for a biological asset.
However, that presumption can be rebutted only on initial recognition for a biological asset for
which quoted market prices are not available and for which alternative fair value
measurements are determined to be clearly unreliable.

In such a case, that biological asset shall be measured at its cost less any accumulated
5
 depreciation and any accumulated impairment losses. Once the fair value of such a biological
asset becomes reliably measurable, an entity shall measure it at its fair value less costs to
sell.

Once a non-current biological asset meets the criteria to be classified as held for sale (or is
included in a disposal group that is classified as held for sale) in accordance with IFRS 5 Non-
current Assets Held for Sale and Discontinued Operations, it is presumed that fair value can
be measured reliably.

Self-Help: You can also refer to the sources below to help you further
understand the lesson:

Guerrero et al. (2019). Advanced Accounting Principles and Procedural Application, Volume
2

Let’s Check

State whether the following are (a) biological assets, (b) agricultural produce or (c)products
that are as a result of processing after harvest:
1. living pigs
2. living sheep
3. pigs’ carcasses
4. pork sausages
5. trees growing in a plantation forest
6. furniture
7. olive trees
8. olives9. olive oil
10. vines growing in a vineyard.

Let’s Analyze

1. The following pertains to Wild Company’s biological assets:

Fair value based on quoted price
in an active market for similar asset P5,100
Fair value based on quoted price
in an active market for identical asset 5,000
Fair value based on unobservable inputs
6
 For the asset 4,900
Selling price in a binding contract to sell 5,200
Estimated commissions to brokers and dealers 500
The entity’s biological assets should be valued at? ______________

2. The following pertains to the biological assets owned by ABC Farms, Inc.:
Carrying amount at January 1 P 459,570
Purchases 26,250
Gain arising from changes in fair value less costs
To sell attributable to physical changes 15,350
Gain arising from changes in fair value less costs
To sell attributable to price changes 24,580
Sales 100,700
The carrying amount of the biological assets on December 31 is?_____________

3. A public limited company, Cromwell Dairy Products, produces milk on its farms. As of
January 1, Cromwell has a stock of P1,050 cows (average age, 2 years old) and 150
heifers (average age, 1 year old). Cromwell purchased 375 heifers, average age 1 year old,
on July 1. No animals were born or sold during the year. The unit values less estimated
costs to sell were
1-year old animal at December 31 P3,200
2-year old animal at December 31 4,500
1.5-year old animal at December 31 3,600
3-year old animal at December 31 5,000
1-year old animal at Jan. 1 and July 1 3,000
2-year old animal at January 1 4,000
The increase in value of biological assets in the current period due to physical changes is?
_________

In a Nutshell

How does a gain or loss on initial recognition of a biological asset or agricultural produce arise?
________________________________________________________________________________
________________________________________________________________________________
________________________________________________________________________________
________________________________________________________________________________
________________________________________________________________________________
________________________________________________________________________________
________________________________________________________________________________

7
 ________________________________________________________________________________

Q&A LIST.

Do you have any questions for clarification?

Questions/Issues Answer
1.

2.

3.

4.

5.

KEYWORDS INDEX

Agriculture Biological assets Harvest Fair value change

8
 Big Picture in Focus: ULO
B. Determine appropriate treatment of environmental cost
recognized in the current period and when should an expected
future environmental expenditure recognized as liability.

Metalanguage

In this area, the most basic terms pertinent to the study of financial accounting in
government and to demonstrate ULOb will be operationally defined to establish a common
frame of reference as to how the texts work in these specific topics. You will encounter these
terms as we go through the study of accounting for government. Please proceed to Essential
Language because it contains definitions to help understand the topic.

Essential Knowledge

When a company acquires certain types of long-term assets, it sometimes has an obligation to
remove these assets after the end of their useful lives and restore the site.

Typical example of such an asset is an oil rig or a nuclear power plant.

When an oil rig, a power plant or similar construction fulfills its purpose and comes to the end of its
useful life, it’s only fair to our environment and people to remove it and restore the site as much as it
can be. Legislation requires a company to remove the plant and restore the site after the end of its
useful life.

And, in many other countries, the legislation is similar and therefore, the company operating similar
assets will incur the inevitable expenses to decommission its assets sometime in the future.

The standard IAS 37 Provisions, Contingent Liabilities and Contingent Assets requires recognizing a
provision when there is a liability – i.e. present obligation arising from past events.

The obligation can result either from legislation (“legal obligation”) or from valid expectations of the
third parties created by the company (“constructive obligation”).

Except for IAS 37, there’s the standard IAS 16 Property, Plant and Equipment that requires including
the initial estimate of the costs of dismantling and removing the item and restoring the site into the
cost of an asset.

9
ILLUSTRATION

An entity extracts a natural gas and oil in the Philippine Deep. O January 1, 2018, the entity
constructed a drilling platform for P30,000,000 and is required by the local government to remove
the platform at the end of its useful life of 10 years.

The entity has estimated that such decommissioning will cost P5,000,000. Based on a 12% discount
rate, the present value of 1 for 10 years is 0.322. Thus the present value of decommissioning liability
is P1,610,000.

JOURNAL ENTRIES

2018
Jan 1 Drilling platform 31,610,000
Cash 30,000,000
Decommissioning liability 1,610,000

Dec 31 Depreciation 3,161,000

Accumulated depreciation 3,161,000

Interest expense 193,200

Decommissioning liability 193,200

2019
Dec 31 Depreciation 3,161,000
Accumulated depreciation 3,161,000

Interest expense 216,384

Decommissioning liability 216,384

Decommissioning liability- Jan 2018 1,610,000

Interest- 2018 193,200
Carrying amount 1,803,200

Interest expense (1,803,200812%) 216,384

Self-Help: You can also refer to the sources below to help you further
understand the lesson:

Guerrero et al. (2019). Advanced Accounting Principles and Procedural Application, Volume
2

10
Let’s Check

An entity extracts a natural gas and oil in the Philippine Deep. O January 1, 2018, the entity
constructed a drilling platform for P50,000,000 and is required by the local government to remove
the platform at the end of its useful life of 10 years.

The entity has estimated that such decommissioning will cost P10,000,000. Based on a 10%
discount rate, the present value of 1 for 10 years is 0.386.

Prepare journal entries for 2018, 2019, 2020.

Let’s Analyze

On January 1, 2018, Popol Company purchased on oil tanker depot at a cost of P12,000,000. The
entity is expected to operate the depot for 5 years after which it is legally required to dismantle the
depot and remove the underground storage tanks.

The oil tanker depot is depreciated using straight line with no residual value. It is reliably estimated
that the cost of decommissioning liability is P3,000,000. The appropriate discount rate is 10%. On
December 31, 2022, five eyars after, the entity paid the demolition cost of P3,400,000.

Prepare journal entries for 2018, 2019, 2020, 2021, 2022.

11
 In A Nutshell

Explain the purpose and importance of decommissioning a certain equipment at the end of the life of
the property.

________________________________________________________________________________
________________________________________________________________________________
________________________________________________________________________________
________________________________________________________________________________
________________________________________________________________________________
________________________________________________________________________________
________________________________________________________________________________
________________________________________________________________________________

Q&A LIST.

Do you have any questions for clarification?

Questions/Issues Answer
1.

2.

3.

4.

5.

KEYWORDS INDEX

Decommissioning Environmental cost

12
 Big Picture in Focus: ULO
c. Describe government assistance, grants related to assets and grants
related to income; and apply proper accounting principles.

Metalanguage

In this area, the most basic terms pertinent to the study of financial accounting in
government and to demonstrate ULOa, and ULOb will be operationally defined to
establish a common frame of reference as to how the texts work in these specific topics.
You will encounter these terms as we go through the study of accounting for
government. Please proceed to Essential Language because it contains definitions to
help understand the topic.

Essential Knowledge

Definitions

Government assistance Action by government designed to provide an economic benefit

specific to an entity or range of entities qualifying under certain
criteria. Government assistance for the purpose of this Standard
does not include benefits provided only indirectly through action
affecting general trading conditions, such as the provision of
infrastructure in development areas or the imposition of trading
constraints on competitors.

Government grants Assistance by government in the form of transfers of resources to an

entity in return for past or future compliance with certain conditions
relating to the operating activities of the entity. They exclude those
forms of government assistance which cannot reasonably have a
value placed upon them and transactions with government which
cannot be distinguished from the normal trading transactions of the
entity.

Grants related to assets Government grants whose primary condition is that an entity
qualifying for them should purchase, construct or otherwise acquire
long-term assets. Subsidiary conditions may also be attached
restricting the type or location of the assets or the periods during
which they are to be acquired or held.

Grants related to income Government grants OTHER than those related to assets.

13
Government Grants, including non-monetary grants at fair value, shall not be recognized until there
is reasonable assurance that:
(a) The entity will comply with the conditions attaching to them; and
(b) The grants will be received.

There are four types of significant government grants that will require the following treatment:

1. Grants for the purpose of specific expenses – This should be deferred and recognized as
income in the same period as the relevant expense.

2. Grants related to depreciable assets are usually recognized as income over the periods and
in the proportions in which depreciation on those assets is charged. Either by deducting the
grant from the cost of the asset or as deferred income.

3. Grants related to non-depreciable assets may also require the fulfillment of certain obligations
and would then be recognized as income over the periods which bear the cost of meeting the
obligations. As an example, a grant of land may be conditional upon the erection of a building
on the site and it may be appropriate to recognize it as income over the life of the building.

4. A government grant that becomes receivable as compensation for expenses or losses

already incurred or for the purpose of giving immediate financial support to the entity
with no future related costs shall be recognized as income of the period in which it
becomes receivable.

Presentation of Grants Related to Assets

a. Government grants related to assets, including non-monetary grants at fair value, shall
be presented in the statement of financial position either by setting up the grant as
deferred income or by deducting the grant in arriving at the carrying amount of the
asset.

b. Two methods of presentation in financial statements of grants (or the appropriate portions of
grants) related to assets are regarded as acceptable alternatives.

c. One method sets up the grant as deferred income which is recognized as income on a
systematic and rational basis over the useful life of the asset.
d. The other method deducts the grant in arriving at the carrying amount of the asset. The grant
is recognized as income over the life of a depreciable asset by way of a reduced depreciation
charge.

e. The purchase of assets and the receipt of related grants can cause major movements in the
cash flow of an entity. For this reason and in order to show the gross investment in assets,
such movements are often disclosed as separate items in the cash flow statement regardless
of whether or not the grant is deducted from the related asset for the purpose of balance sheet
presentation.
14
Presentation of Grants Related to Income

a. Grants related to income are sometimes presented as a credit in the income statement, either
separately or under a general heading such as “Other income”; alternatively, they are
deducted in reporting the related expense.

b. Supporters of the first method claim that it is inappropriate to net income and expense items
and that separation of the grant from the expense facilitates comparison with other expenses
not affected by a grant. For the second method it is argued that the expenses might well not
have been incurred by the entity if the grant had not been available and presentation of the
expense without offsetting the grant may therefore be misleading.

c. Both methods are regarded as acceptable for the presentation of grants related to income.
Disclosure of the grant may be necessary for a proper understanding of the financial
statements. Disclosure of the effect of the grants on any item of income or expense, which
is required to be separately disclosed, is usually appropriate.

Repayment of Government Grant

a. If a grant becomes repayable, it should be treated as a change in estimate.

b. If the grant is recorded as a deferred income, the repayment should be applied first against
any related unamortized deferred income (the balance of the deferred income), and the
difference shall be recognized as expense.
c. Where the original grant related to an asset, the repayment should be treated as increasing
the carrying amount of the asset or reducing the deferred income balance.
d. The cumulative depreciation which would have been charged had the grant not been received
should be charged as depreciation expense.

Self-Help: You can also refer to the sources below to help you further
understand the lesson:

Let’s Check

1. Government grant in recognition of specific expense is recognized as income

A. over the same period as the relevant expense
B. immediately
C. maximum of 5 years
D. it shall not be recognized

2. Government assurance shall be recognized when there is a reasonable assurance that

A. the entity will comply with the conditions of the grant
B. the grant will be received
C. the grant must have been received.
15
 D. none of the above.

3. The account deferred grant income is classified as

A. separate component of equity
B. noncurrent liability
C. other income
D. revenue

4. Grant related to asset

A. shall be presented under deferred income approach
B. may be presented under deferred income approach
C. shall be presented under deduction from asset approach
D. none of the above

5. Which of the following is not a required disclosure about government grant?

A. accounting policy for the grant
B. nature of the grant
C. the name of the government where the grant came from
D. unfulfilled conditions attached to the grant

6. Which of the following statement is true?

A. Grant related to depreciable asset shall be recognized over the useful life of the grant.
B. Grant shall be recognized on cash basis because it is consistent with the GAAP.
C. The effect on the income statement is the same whether the grant is accounted under
deferred or deduction approach.
D. Government grant does not need compliance with conditions.

Let’s Analyze

ACTIVITY 1
Nadine Company received a P1,800,000 subsidy from the government to purchase manufacturing
equipment on January 2, 2018. The equipment has a cost of P3,000,000, a useful life of six years
and no salvage value. Nadine depreciates the equipment on a straight-line basis.
(1) If Nadine chooses to account for the grant as deferred income, prepare journal entries for 2018
and 2019.
(2) If Nadine chooses to account for the grant as an adjustment to the asset, prepare journal
entries for 2018 and 2019.?

16
ACTIVITY 2
On January 1, 2018, Carmona Company received a grant of P50 million from the British
government in order to defray safety and environmental costs within the area where the enterprise
is located. The safety and environmental costs are expected to be incurred over four years,
respectively, P4million, P8mmillion, P12million, and P16million. How much income from the
government grant should be recognized in 2018?

In A Nutshell

On January 1, 2019, the city government agreed to provide Probity Company with a P2,000,000
three-year, zero-interest loan evidenced by promissory note. The prevailing rate of interest for a loan
of this type is 10% and the present value of 1 at 10% for three years is .7513.
1. Prepare journal entry to record the loan and grant.
2. Interest expense for 2019.
3. Deferred grant income on December 31, 2019.
4. Carrying amount of the note payable on December 31, 2019.

17
 Q&A LIST.

Do you have any questions for clarification?

Questions/Issues Answer
1.

2.

3.

4.

5.

KEYWORDS INDEX

Government
Government Government grants
Government grants grants related to
assistance related to income
asset

18
 Big Picture in Focus: ULO
D. Define proper disclosure, recognition and measurement of insurance
cost.

Metalanguage

In this area, the most basic terms pertinent to the study of financial accounting in
government and to demonstrate ULOd will be operationally defined to establish a
common frame of reference as to how the texts work in these specific topics. You will
encounter these terms as we go through the study of accounting for government. Please
proceed to Essential Language because it contains definitions to help understand the
topic.

Essential Knowledge

INSURANCE CONTRACTS (IFRS 4)

OBJECTIVE & DEFINITION

The objective of this IFRS is to specify the financial reporting for insurance contracts by any
entity that issues such contracts (described in this IFRS as an insurer) until the Board
completes the second phase of its project on insurance contracts. In particular, this IFRS
requires:
1. Limited improvements to accounting by insurers for insurance contracts.
2. Disclosure that identifies and explains the amounts in an insurer’s financial statements
arising from insurance contracts and helps users of those financial statements
understand the amount, timing and uncertainty of future cash flows from insurance
contracts.

An insurance contract is a contract under which one party (the insurer) accepts significant
insurance risk from another party (the policyholder) by agreeing to compensate the
policyholder if a specified uncertain future event (the insured event) adversely affects the
policyholder.

APPLICATION

The IFRS applies to all insurance contracts (including reinsurance contracts) that an entity
19
 issues and to reinsurance contracts that it holds, except for specified contracts covered by
other IFRSs. It does not apply to other assets and liabilities of an insurer, such as financial
assets and financial liabilities within the scope of IFRS 9 Financial Instruments.
Furthermore, it does not address accounting by policyholders.

The IFRS exempts an insurer temporarily (during phase I of this project) from some
requirements of other IFRSs, including the requirement to consider the Framework in
selecting accounting policies for insurance contracts. However, the IFRS:
1. Prohibits provisions for possible claims under contracts that are not in existence at
the end of the reporting period (such as catastrophe and equalization provisions).
2. Requires a test for the adequacy of recognized insurance liabilities and an
impairment test for reinsurance assets.
3. Requires an insurer to keep insurance liabilities in its statement of financial position
until they are discharged or cancelled, or expire, and to present insurance liabilities
without offsetting them against related reinsurance assets.

The IFRS permits an insurer to change its accounting policies for insurance contracts only
if, as a result, its financial statements present information that is more relevant and no less
reliable, or more reliable and no less relevant. In particular, an insurer cannot introduce
any of the following practices, although it may continue using accounting policies that
involve them:
1. Measuring insurance liabilities on an undiscounted basis.
2. Measuring contractual rights to future investment management fees at an amount
that exceeds their fair value as implied by a comparison with current fees charged
by other market participants for similar services.
3. Using non-uniform accounting policies for the insurance liabilities of subsidiaries.

The IFRS permits the introduction of an accounting policy that involves re-measuring
designated insurance liabilities consistently in each period to reflect current market interest
rates (and, if the insurer so elects, other current estimates and assumptions). Without this
permission, an insurer would have been required to apply the change in accounting policies
consistently to all similar liabilities.

IFRS 17

About

• IFRS 17 is effective for annual reporting periods beginning on or after 1 January 2021
with earlier application permitted as long as IFRS 9 and IFRS 15 are also applied.

20
 • Insurance contracts combine features of both a financial instrument and a service
contract. In addition, many insurance contracts generate cash flows with substantial
variability over a long period. To provide useful information about these features, IFRS
17
• combines current measurement of the future cash flows with the recognition of profit over
the period that services are provided under the contract;
• presents insurance service results (including presentation of insurance revenue)
separately from insurance finance income or expenses; and
• requires an entity to make an accounting policy choice of whether to recognise all
insurance finance income or expenses in profit or loss or to recognise some of that
income or expenses in other comprehensive income

Why IFRS 17 has been developed

IFRS 4 does not address how to measure insurance contracts. Insurers currently use a wide range of
insurance accounting practices for reporting on a key aspect of their business. Differences in
accounting treatment across jurisdictions and products make it difficult for investors and analysts to
understand and compare insurers’ results.

Requirements of IFRS 17

• IFRS 17 requires a company that issues insurance contracts to report them on the
balance sheet as the total of:
the fulfilment cash flows—the current estimates of amounts that the company expects to
collect from premiums and pay out for claims, benefits and expenses, including an
adjustment for the timing and risk of those amounts; and
the contractual service margin—the expected profit for providing insurance coverage.
• The expected profit for providing insurance coverage is recognised in profit or loss over
time as the insurance coverage is provided. IFRS 17 requires the company to distinguish
between groups of contracts expected to be profit making and groups of contracts
expected to be loss making.
• Any expected losses arising from loss-making, or onerous, contracts are accounted for
in profit or loss as soon as the company determines that losses are expected.
• IFRS 17 also requires disclosures to enable users of financial statements to understand
the amounts recognised in the company’s balance sheet and statement of
comprehensive income, and to assess the risks the company faces from issuing
insurance contracts.

21
Self-Help: You can also refer to the sources below to help you further
understand the lesson:

Let’s Check

List down the instances in which IFRS 4 and IFRS 17 cannot be applied.

1. _______________________________
2. _______________________________
3. _______________________________
4. _______________________________
5. _______________________________

Let’s Analyze

Using a Venn diagram, indicate the similarities and differences of IFRS 4 and IFRS 17.

In A Nutshell

Question: In a minimum of 10 sentences, expound the reason on why the IFRS revised IFRS 4 to
IFRS 17.

Answer:
_____________________________________________________________________________
_____________________________________________________________________________
_____________________________________________________________________________
_____________________________________________________________________________
_____________________________________________________________________________
22
 Q&A LIST.

Do you have any questions for clarification?

Questions/Issues Answer
1.

2.

3.

4.

5.

KEYWORDS INDEX

IFRS 4 IFRS 17 Insurance cost Insurer

23
 PART 3: COURSE SCHEDULE
ACTIVITY
Week 8-9
Big Picture A: Let’s Check Activities
Big Picture A,: Let’s Analyze Activities July 16 BB’s assignment feature
Big Picture A: In a Nutshell Activities
Big Picture A: Q&A List
Big Picture B Let’s Check Activities
Big Picture B: Let’s Analyze Activities
Big Picture B: In a Nutshell Activities
Big Picture B: Q&A List
Big Picture C: Let’s Check Activities
Big Picture C: Let’s Analyze Activities
Big Picture C: In a Nutshell Activities
Big Picture C: Q&A List
Big Picture D: Let’s Check Activities
Big Picture D: Let’s Analyze Activities
Big Picture D: In a Nutshell Activities
Big Picture D: Q&A List
Copy protected with Online-PDF-No-Copy.com
DATE WHERE TO SUBMIT
July 16 BB’s assignment feature
July 17 BB’s forum feature
July 17 BB’s discussion feature
July 20 BB’s assignment feature
July 20 BB’s assignment feature
July 21 BB’s forum feature
July 21 BB’s discussion feature
July 21 BB’s assignment feature
July 22 BB’s assignment feature
July 22 BB’s forum feature
July 22 BB’s discussion feature
July 23 BB’s assignment feature
July 23 BB’s assignment feature
July 24 BB’s forum feature
July 24 BB’s discussion feature
34