© 2019Government and Not-for-Profit Accounting 8th Edition Granof

Government and Not-for-Profit Accounting 8th Edition Granof,

Test Bank and Solution manual Government and Not-for-Profit Accounting: Concepts and Practices, 8th Edition Granof, Khumawala, Calabrese, Smith 2019 

 

Test Bank and Instructor Solution Manual

  • Government and Not-for-Profit Accounting: Concepts and Practices, 8th Edition Granof, Khumawala, Calabrese, Smith 2019 Test Bank
    Test Bank for Government and Not-for-Profit Accounting: Concepts and Practices, 8th Edition Granof, Khumawala, Calabrese, Smith 2019

     
    Paperback: 624 pages
  • Publisher: Wiley; 8th edition  (December 26, 2018)
  • Language: English
  • ISBN-10: 111949585
  • ISBN-13: 978-1119495857

its the TEST BANK  and Solution Manual

not the TEXTBOOK

 

To request it .. Please contact us via e-mail 

[email protected]

 
 

or you can use form contact by this link :

 

https://buy-testbanks.com/contact-us/

 

Government and Not-for-Profit Accounting 8th Edition Granof, Test Bank and solution manual

 

DESCRIPTION

Government and Not-for-Profit Accounting highlights the dynamic nature and constant evolution of the field and the intellectual challenges it presents.  Designed to assist both preparers and potential users of financial reports, this book emphasizes concepts over rules and regulations to help students think critically and consider the effectiveness of alternate methodologies. Real-world examples demonstrate the similarities and differences between the public and private sectors—and how each might approach the same issue—and complete coverage of relevant reporting standards and practices aligns with the latest GASB, FASB, and AICPA changes. 
A central goal of this text is to make students aware of the reasons behind the guidelines and standards, and consider their strengths, limitations, applications, and alternatives. Much more than simply an invaluable preparation resource for the CPA and CGFM exams, this book lays the intellectual foundation that allows the students of today to become the leaders of tomorrow: the members of the standard‐setting boards, partners of CPA firms, government and not‐for‐profit executives, legislative and governing board members, and more.

Government and Not-for-Profit Accounting: Concepts and Practices, 8th Edition

Michael H. GranofSaleha B. KhumawalaThad D. CalabreseDaniel L. Smith

ISBN: 978-1-119-49581-9 December 2018 816 Pages

 

Preface vi
1 The Government and Not-for-Profit Environment 1
How Do Governments and Not-For-Profits Compare With Businesses? 2
In Practice: Why is State and Local Government Accounting Important? 5
What Other Characteristics of Governments and Not‐For‐Profits Have Accounting Implications? 8
How Do Governments Compare With Not‐For‐Profits? 11
What Are the Overall Purposes of Financial Reporting? 12
Who Are the Users, and what are the Uses of Financial Reports? 13
What Are the Specific Objectives of Financial Reporting as Set Forth by The GASB and The FASB? 16
Example: Clash among Reporting Objectives 17
Do Differences in Accounting Principles Really Matter? 20
In Practice: Will Accounting Changes Make a Difference? 21
Who Establishes Generally Accepted Accounting Principles? 21
In Practice: Assessing the Profitability of a Atheletic Program 22
In Practice: Governments and Not-For-Profits May Also Be Aggressive in Their Accounting 23
Summary 26
Key Terms in This Chapter 26
Questions for Review and Discussion 26
Exercises 27
Continuing Problem 30
Problems 30
Questions For Research, Analysis, And Discussion 36
2 Fund Accounting 37
What Is a Fund? 37
What Are the Key Elements of Government Financial Statements? 38
What Characterizes Funds? 39
Example: Fund Accounting in a School District 44
How Can Funds Be Combined and Consolidated? 47
What Are the Main Types of a Government’s Funds? 54
What’s Notable about Each Type of Governmental Fund? 57
What’s Notable about Each Type of Proprietary Fund? 60
What’s Notable about Each Type of Fiduciary Fund? 66
What is Included in a Government’s Comprehensive Annual Financial Report (CAFR)? 67
Example: Government‐Wide Statement of Activities 70
How Do the Funds and Annual Reports of Not‐For‐Profits Differ from Those of Governments? 71
Summary 74
Key Terms in This Chapter 76
Exercise for Review and Self-Study 76
Questions for Review and Discussion 77
Exercises 78
Continuing Problem 82
Problems 83
Questions for Research, Analysis, and Discussion 91
Solution to Exercise for Review and Self-Study 91
3 Issues of Budgeting and Control 95
What Are the Key Purposes of Budgets? 96
Why Is More Than One Type of Budget Necessary? 96
How Are Expenditures and Revenues Classified? 98
Why Are Performance Budgets Necessary? 99
What Are the Key Phases for the Budget Cycle? 101
In Practice: Budgeting and Legislative Constraints 105
On What Basis of Accounting Are Budgets Prepared? 106
In Practice: States Balance Their Budgets the Painless Way 107
In Practice: The Cost of GAAP 108
In Practice: Balancing the Budget by Selling Assets to Yourself 109
What Cautions Must Be Taken in Budget‐to‐Actual Comparisons? 109
How Does Budgeting in Not‐For‐Profit Organizations Compare with That in Governments? 112
How do Budgets Enhance Control? 113
What are the Distinctive Ways Governments Record their Budgets? 114
Example: Budgetary Entries 115
An Alternative Method: Crediting or Debiting the Difference between Revenues and Expenditures to“Budgetary Control” 117
How Does Encumbrance Accounting Prevent Overspending? 118
Example: The Encumbrance Cycle—Year 1 118
Example: The Encumbrance Cycle—Year 2 120
Example: Impact of Encumbrances on Fund Balance 121
Are Budgetary and Encumbrance Entries Really Needed? 123
Summary 124
Key Terms in This Chapter 124
Exercise for Review and Self‐Study 124
Questions for Review and Discussion 125
Exercises 126
Continuing Problem 132
Problems 132
Questions for Research, Analysis, and Discussion 142
Solution to Exercise for Review and Self‐Study 143
4 Recognizing Revenues in Governmental Funds 145
Why and How Do Governments Use the Modified Accrual Basis? 146
What Are the Main Types of Nonexchange Revenues and the Limitations on How and When They Can Be Used? 149
How Should Property Taxes and Other Imposed Nonexchange Revenues Be Accounted For? 150
In Practice: Natural Disasters Raise New Problems for Accountants and Auditors 150
Example: Property Taxes 151
Example: Fines 155
How Should Sales Taxes and Other Derived Tax Revenues Be Accounted For? 156
Example: Sales Taxes 157
Example: Sales Taxes Collected by State 158
Example: Income Taxes 159
What are Tax Abatements and Why and How Must They Be Disclosed? 161
How Should Grants and Similar Government-Mandated and Voluntary Nonexchange Revenues Be Accounted For? 162
Example: Unrestricted Grant with Time Requirement 163
Example: Grant with Purpose Restriction 163
Example: Reimbursement (Eligibility Requirement) Grant 163
Example: Unrestricted Grant with Contingency Eligibility Requirement 164
Example: Endowment Gift 164
Example: Pledges 164
Example: Payments in Lieu of Taxes 165
Example: Donations of Land for Differing Purposes 165
Example: On-Behalf Payments 168
How Should Sales of Capital Assets Be Accounted For? 168
Example: Sales of Capital Assets 169
How Should Licenses, Permits, and Other Exchange Transactions Be Accounted For? 170
Example: License Fees 170
How Should Governments Report Revenues in Their Government-Wide Statements? 171
Summary 171
Key Terms in This Chapter 173
Exercise for Review and Self-Study 173
Questions for Review and Discussion 173
Exercises 174
Continuing Problem 180
Problems 180
Questions for Research, Analysis, and Discussion 188
Solution to Exercise for Review and Self‐Study 189
5 Recognizing Expenditures in Governmental Funds 191
How Is The Accrual Concept Modified for Expenditures? 192
In Practice: Tax Expenditures That Are Actually Reductions in Revenue 193
Example: Wages and Salaries 194
How Should Compensated Absences Be Accounted For? 195
In Practice: Changing the Pay Date by One Day 195
Example: Vacation Leave 195
Example: Sick Leave 197
Example: Sabbatical Leave 198
How Should Pensions and Other Postemployment Benefits Be Accounted for? 199
Example: Pension Expenditure 199
How Should Claims and Judgments Be Accounted For? 200
Example: Claims and Judgments 200
How Should the Acquisition and Use of Materials and Supplies Be Accounted For? 202
Example: Supplies 202
How Should Prepayments Be Accounted For? 205
Example: Prepayments 205
How Should Capital Assets Be Accounted For? 205
Example: Capital Assets 206
Example: Installment Notes 207
Example: Capital Leases 208
How Should Interest and Principal on Long-Term Debt Be Accounted For? 208
Example: Long‐term Debt 209
In Practice: California School children May Pay for Their Own Education 210
How Should Nonexchange Expenditures be Accounted for? 211
Example: Unrestricted Grant with Time Requirement 212
Example: Grant with Purpose Restriction 212
Example: Reimbursement (Eligibility Requirement) Grant 212
How Should Interfund Transactions Be Accounted For? 213
Example: Interfund Transfer 214
Example: Interfund Purchase/Sale 214
What Constitutes other Financing Sources and Uses? 215
How Should Revenues, Expenditures, and Other Financing Sources and Uses be Reported? 216
What Is the Significance of the Current Financial Governmental Fund Statements? An Overview 217
Summary 217
Key Terms in This Chapter 218
Exercise for Review and Self-Study 219
Questions for Review and Discussion 219
Exercises 220
Continuing Problem 226
Problems 227
Questions for Research, Analysis, and Discussion 235
Solution to Exercise for Review and Self-Study 235
6 Accounting for Capital Projects and Debt Service 239
How do Governments Account for Capital Projects Funds? 240
Example: Bond Issue Costs 242
Example: Bond Premiums and Discounts 242
Comprehensive Example: Main Types of Transactions Accounted for in Capital Projects Funds 243
How do Governments Account for Resources Dedicated to Debt Service? 246
Comprehensive Example: Main Types of Transactions Accounted for in Debt Service Funds 248
How do Governments Handle Special Assessments? 251
In Practice: Use and Abuse of Special Assessments 252
Accounting for Special Assessments in Proprietary Funds 254
In Practice: What We Might Learn From “Net Investment in Capital Assets” 256
How Can Governments Benefit from Debt Refundings? 257
Example: Debt Refundings 257
In Practice: Current and Advance Refundings 258
Example: In‐Substance Defeasance 259
Summary 261
Key Terms in This Chapter 262
Exercise for Review and Self‐Study 262
Questions for Review and Discussion 263
Exercises 264
Continuing Problem 269
Problems 270
Questions for Research, Analysis, and Discussion 280
Solution to Exercise for Review and Self‐Study 280
7 Capital Assets and Investments in Marketable Securities 284
What Accounting Practices Do Governments Follow for General Capital Assets? 285
Example: Trade-Ins 288
Why and How Should Governments Report Infrastructure? 289
In Practice: Nation’s Infrastructure Earns a Cumulative Grade of D+ 290
In Practice: Fair Values May (Or May Not) Facilitate Sales Decisions 295
How Should Governments Account for Assets That Are Impaired? 296
Example: Restoration Approach 296
Example: Service Units approach 297
Example: Deflated Depreciated Replacement Cost Approach 298
What Issues Are the Critical Issues With Respect to Marketable Securities and Other Investments? 298
Example: Investment Income 301
In Practice: Some Governments May Make Suboptimal Investment Decisions in Order to Avoid Financial Statement Volatility 303
Example: Interest Income 303
In Practice: One Common-Type Derivative 305
In Practice: Investment Debacles 305
In Practice: Common sense Investment Practices 307
Summary 307
Key Terms in this Chapter 308
Exercise for Review and Self-Study 308
Questions for Review and Discussion 309
Exercises 309
Continuing Problem 313
Problems 314
Questions for Research, Analysis, and Discussion 323
Solution to Exercise for Review and Self-Study 323
8 Long-Term Obligations 325
Why is Information on Long-Term Debt Important to Statement Users? 326
Can Governments and Not-For-Profits Go Bankrupt? 326
In Practice: It is Not So Easy to Declare Municipal Bankruptcy 327
How Do Governments Account for Long-Term Obligations? 328
Example: Accounting for Bonds in Government-Wide Statements 330
In Practice: Valuing a Lottery Prize 331
What Constitutes a Government’s Long-Term Debt? 331
Example: Demand Bonds 333
Example: Bond Anticipation Notes 334
Example: Tax Anticipation Notes 334
Example: Lessee Accounting 336
Example: Lessor Accounting 337
Example: Overlapping Debt 342
In Practice: 49Ers Score Big in the Financial Arena 344
In Practice: Tobacco Bonds are Both Risky and Inconsistent with Government Policies 345
What Other Information Do Users Want to Know About Outstanding Debt? 346
Example: Debt Margin 347
What are Bond Ratings, and why are They Important? 349
Summary 350
Key Terms in this Chapter 350
Exercise for Review and Self-Study 351
Questions for Review and Discussion 351
Exercises 352
Continuing Problem 358
Problems 358
Questions for Research, Analysis, and Discussion 366
Solution to Exercise for Review and Self-Study 366
9 Business-Type Activities 368
What Types of Funds Involve Business-Type Activities? 369
Why Do Governments and Not-For-Profits Engage in Business-Type Activities? 369
Should Business-Type Activities be accounted for differently than Governmental Activities? 370
What are the Three Basic Statements of Proprietary Fund Accounting? 372
What Accounting Issues are Unique to Enterprise Funds of Governments? 376
Example: Revenue Bond Proceeds as Restricted Assets 380
Example: Landfill Costs in an Enterprise Fund 382
Example: Pollution Remediation Costs in an Enterprise Fund 385
What are Internal Service Funds, and how are they accounted for? 386
Example: Internal Service Fund Accounting 390
In Practice: Full-Cost Pricing May Encourage Dysfunctional Decisions 391
Example: Insurance Premiums 394
Example: Self-Insurance in a General Fund 395
How are Proprietary Funds Reported? 396
Example: Eliminating Interfund Balances and Transactions 397
In Practice: Want to Own a Bridge? 399
Summary 401
Key Terms in this Chapter 402
Exercise for Review and Self-Study 403
Questions for Review and Discussion 403
Exercises 406
Continuing Problem 411
Problems 411
Questions for Research, Analysis, and Discussion 421
Solution to Exercise for Review and Self-Study 421
10 Pensions and Other Fiduciary Activities 423
Why is Pension accounting so important? 423
In Practice: Funded Status of State Defined Benefit Plans—Ten Best and Ten Worst 425
How do Defined Contribution Plans Differ from Defined Benefit Plans? 425
In Practice: Defined Benefit Plans are More Efficient than Defined Contribution Plans 426
In Practice: Can Defined Benefit Plans be saved? 427
What are the Distinctions among Single, Agent Multiple-Employer, and Cost-Sharing Plans? 428
What is the Relationship between an Employer and its Pension Plan? 428
What is the Underlying Rationale for the Gasb Approach? 429
How Should the Employer Measure its Pension Obligation? 429
How Should the Pension Expense in Full Accrual Statements be Determined? 431
Example: The Pension Expense 433
How Should the Pension Expenditure in Governmental Funds be Determined? 436
What Special Problems do Multiple-Employer Cost-Sharing Plans Pose? 436
How Should the Pension Plan be accounted for? 437
What Types of Disclosures are required? 439
How Should Postemployment
Benefits other than Pensions (Opeb) be accounted for? 440
What are Fiduciary Funds? 441
In Practice: Difficulty of Determining Whether an Activity is Fiduciary or Governmental 445
Should Investment Income of a Permanent Fund be reported in the Permanent Fund Itself or the Beneficiary Fund 448
Example: Expendable Investment Income 449
Summary 449
Key Terms in this Chapter 450
Exercise for Review and Self-Study 450
Questions for Review and Discussion 452
Exercises 452
Continuing Problem 456
Problems 456
Questions for Research, Analysis, and Discussion 463
Solution to Exercise for Review and Self-Study 463
11 Issues of Reporting, Disclosure, and Financial Analysis 465
How Can a Government Prepare Government‐Wide Statements from Fund Statements? 465
Why is the Reporting Entity an Issue for Governments? 467
Example: The Reporting Entity 467
What Criteria Have Been Established for Government Reporting Entities? 468
Example: Financially Accountable Component Units 469
Example: Fiscal Dependency 470
Example: Blended Component Units 471
Example: A Closely Affiliated Organization 474
Example: Application of Current Standards 475
What Other Elements Make Up the Comprehensive Annual Financial Report? 477
What Are the Reporting Requirements for Special‐Purpose Governments? 481
How Can A Government’s Fiscal Condition be Assessed? 483
In Practice: Balanced Budget Requirements Don’t Always Result in Balanced Budgets 492
Drawing Conclusions 501
Summary 501
Key Terms in This Chapter 502
Exercise for Review and Self‐Study 502
Questions for Review and Discussion 503
Exercises 504
Continuing Problem 509
Problems 510
Questions for Research, Analysis, and Discussion 516
Solution to Exercise for Review and Self-Study 516
12 Not-for-Profit Organizations 519
Who’s In Charge? 519
What Should be the Form and Content of Financial Statements? 520
What is an Endowment? 523
Example: Reporting Revenues and Expenses 527
What Are the Main Types of Contributions, and How Should Pledges be accounted for? 532
In Practice: Even the Very Wealthy Sometimes Renege on their Contributions 536
Example: Pledges 536
When Should Use-Restricted (Purpose-Restricted) Contributions Be Recognized? 538
Example: Use-Restricted Contributions 539
In Practice: A Gift with Strings Attached 540
Should Contributions of Services be recognized? 540
Example: Service Contributions 540
Should Receipts of Collection Items Be Recognized As Revenues? 541
In Practice: Examples of Contributed Services 541
When Should Conditional Promises be recognized? 542
In Practice: When a Contribution is Not a Contribution 542
Example: Conditional Promises 543
How Should “Pass-Through” Contributions be Accounted for? 543
Example: A Federated Fund-Raising Organization 543
Example: A Foundation That Transfers Assets to a Specified Organization 544
Example: A Foundation That Supports a Related Organization 544
When Should Gains and Losses on Investments be recognized? 545
Example: Investment Gains 546
Should Endowment Gains be Considered Net Additions to Principal or Expendable Income? 546
Example: Investment Gains 547
What are Split Interest Agressements, and How Should They be Accounted for? 548
How Should Depreciation be Reported? 549
Example: Depreciation 549
What Issues Does a Not-For-Profit Face in Establishing its Reporting Entity? 550
Comprehensive Example: Museum of American Culture 551
How Should the Costs of Fund-Raising Activities be Determined? 558
Criteria for Allocating a Portion of Costs to Program or Management Functions 558
Example: Allocating Charitable Costs 559
How Can a Not-For-Profit’s Fiscal Condition be Assessed? 561
In Practice: Not-For Profits, Like Corporations, Tainted by Scandals 563
Summary 564
Key Terms in this Chapter 565
Exercise for Review and Self-Study 565
Questions for Review and Discussion 568
Exercises 569
Problems 575
Solution to Exercise for Review and Self-Study 580
13 Colleges and Universities 581
What Unique Issues do Colleges and Universities Face? 581
Accounting for Revenues and Expenses 591
In Practice: Which Set of Standards Do We Follow? 592
In Practice: From Public to Private 593
In Practice: How Should a University Classify a Gift that May Not Be a Gift? 593
Example: Tuition and Fee Revenues 594
Other Issues 595
Example: Grants 596
Example: Student Loans 597
In Practice: How Auxiliary Enterprises Can Be Misused 598
Comprehensive Example: Mars University 599
Evaluating the Fiscal Wherewithal of Colleges and Universities 603
Summary 605
Key Terms in this Chapter 605
Exercise for Review and Self-Study 605
Questions for Review and Discussion 608
Exercises 608
Problems 612
Solution to Exercise for Review and Self-Study 618
14 Health Care Providers 620
In Practice: Hospitals Face Economic Challenges While Also Implementing Policy Changes 621
What Unique Issues do Health Care Providers Face? 622
What are the Key Differences Between Private Not-For-Profit and Government Health-Care Providers? 623
What Are The Basic Financial Statements? 623
How Are Key Revenues and Expenses Recognized? 628
Example: Patient Care Revenues 628
Example: Capitation Fee Revenues 630
Example: Charity Care 631
Example: Malpractice Claims 632
Example: Retrospective Premiums 632
Comprehensive Example: Medical Center Hospital 633
How can the Fiscal Wherewithal of Health-Care Organizations be Evaluated? 638
In Practice: Financial Problems Not Caused By Single Issue 640
Summary 641
Key Terms in this Chapter 642
Exercise for Review and Self-Study 642
Questions for Review and Discussion 642
Exercises 643
Problems 649
Solution to Exercise for Review and Self-Study 655
15 Auditing Governments and Not‐for‐Profit Organizations 656
How do Audits of Governments and Not‐For‐Profits Differ from Those of Businesses? 657
How has the Yellow Book Influenced Governmental and Not‐For‐Profit Auditing? 657
What Types Of Audits Do Governments Conduct? 658
What Levels of Standards are Applicable to all Engagements? 659
In Practice: To Whom Should a City Auditor Report? 660
In Practice: Targeting Seemingly Trivial Activities 666
Example: Evidence Gathering 669
In Practice: Findings Must Relate to Program Objectives 670
How Have the Single‐Audit Act and other Pronouncements Influenced Auditing? 670
What Approach do Auditors Take in Performing Single Audits? 672
What Reports Result from Single Audits? 675
Example: Ethical Dilemma 679
Summary 680
Key Terms in this Chapter 681
Exercise for Review and Self‐Study 681
Questions for Review and Discussion 682
Exercises 683
Problems 685
Cases in Ethics 690
Solution to Exercise for Review and Self-Study 692
16 Federal Government Accounting 694
Which Agencies Are Responsible For Federal Accounting And Reporting? 697
What Constitutes The Federal Budget? 699
What Constitutes the Federal Government Reporting Entity? 701
What are the Form and Content of Government‐Wide Federal Statements? 702
What Types of Accounts are Maintained by Federal Entities? 712
What Statements are Required of Federal Agencies? 712
Example: Subsidized loan 730
Example: loan Guarantees 731
What Else Constitutes the Federal Government’s Reporting System 732
What are the key International Trends in Governmental Accounting? 733
Summary 735
Key Terms in this Chapter 736
Exercise For Review And Self‐Study 736
Questions for Review and Discussion 737
Exercises 738
Problems 742
Solution to Exercise for Review and Self-Study 749
Glossary 750
Value Tables 770
Index 779
 
  • Complete, accurate, and up-to-date coverage of all authoritative pronouncements issued by the Governmental Accounting Standards Board (GASB)
  • Revised to reflect the latest applicable Financial Accounting Standards Board (FASB) updates
  • Fully aligned with current AICPA Audit and Accounting Guide, as well as Office of Management and Budget (OMB) and Government Accountability Office (GAO) publications
  • Expanded discussion highlights potentially significant changes to guidelines and standards not yet officially issued
  • Updated problems, exercises and question throughout
  • Provides insight on real-world methods through challenging practice sets that require students to justify their approach and consider alternatives
  • Features an overarching Continuing Problem that requires students to review comprehensive financial reports and answer questions as they pertain to state and local accounting principles
  • Builds critical thinking skills by asking students to analyze and interpret financial statements of actual not-for-profit and government entities
  • Provides comprehensive coverage and relevant exercises, practice questions, and reviews to help students prepare for the CPA exam and the Certified Government Financial Manager (CGFM) exam
*When you contact us, please give us the full information of your order ,

 

Example:

Hi , 

My name is Jone im from USA i want to get this solutions manual / test bank of:

book name :

Financial Accounting Reporting, Analysis And Decision Making, 6th Edition Carlon, McAlpine, Lee, Mitrione, Kirk, Wong: 2019 

 

if you can send the ISBN NUMBER of your textbook
 (You can use the 10 digit ISBN or 13 digit ISBN), this will be good  ,

IMPORTANT **

You will receive a response from us, just by this email ..

[email protected]

or

[email protected]

any other email address , it not us.  

 

, Also .. you can check our full list there :

list of Solution manual and Test Bank Part 1

and
 
list of Solution manual and Test Bank Part 2

and

list of Solution manual and Test Bank Part 3

What is SM, TB , IM ?

· What is the Test Bank (TB)?

An ever-expanding collection of previously administered exams, quizzes, and other assessment measures in a wide range of courses made available for current students as study aids.

Why should I use previously administered tests to study?

* become familiar with how material will be tested

* see the format of the test

* practice test-taking skills

* simulate a timed exam

* gain more experience with course content

· What is a SOLUTION MANUAL (SM)?

A Solutions Manual contains all the answers to the questions in the book with detailed explanations and examples.

· What is an INSTRUCTOR’S SOLUTION MANUAL (ISM) OR INSTURCTOR’S MANUAL (IM)?

 

An Instructor’s Manual is the guide that your teacher may use when making lesson plans and contain extra questions and answers, lab assignments, and more.

  Note: 

All solutions manual and Test Banks be in soft copy [Adobe Acrobat Reader (PDF )or Word format .Docx] 

Best wishes,
Student Saver Team ,
================

 
 

Leave a Reply

Your email address will not be published. Required fields are marked *