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ACC 423 Week 3 Learning Team Reflection

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Discuss the objectives for Week Two. How do they relate to the practice of accounting and its uses in business?

Distinguish between debt and equity investments.
Classify securities as available-for-sale, held-to-maturity, or trading.
Determine when to use the fair value and equity methods of accounting for investments.
Prepare journal entries for investments using the fair value and the equity method.
Distinguish between traditional and derivative financial instruments.

Write a 350- to 500-word summary of your Learning Team’s discussion.

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