Special purpose entries (SPE's) the money borrowed from banks did not show up on Enron's books because of the partnership status as separate entities. ... Enron did not meet the third criterion because the notes related to the SPEs in Enron's financial statements were written so obtusely that they were not transparent to the reader. ... Corporate culture may be conveyed through employee hand books, formal codes of conduct and extracurricular activities and anecdotes. ...

• Word Count: 1893
• Approx Pages: 8
• Grade Level: Undergraduate

They also correct or note errors for accountants or other workers to adjust. ... They have a wide range of skills and knowledge, from full-charge bookkeepers, which can maintain an entire company's books, to accounting clerks who handle specific accounts. ...

• Word Count: 1537
• Approx Pages: 6
• Grade Level: Undergraduate