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asc 330 inventory guide: Auditing and Accounting Guide AICPA, 2017-05-30 This edition of the guide has been modified by the AICPA staff to include certain changes necessary due to the issuance of authoritative guidance since the guide was originally issued (March 1, 2013, edition), and other revisions as deemed appropriate--Pages vi-vii. |
asc 330 inventory guide: Audit and Accounting Guide AICPA, 2020-07-15 From financial reporting to revenue recognition to grants and contracts to auditor report changes, you have a lot going on in the not-for-profit financial arena right now. Whether you're already an expert in NFP audit and accounting standards or just getting started, this is the practical guidance you need. This must-have resource for nonprofits accounting and auditing professionals is an essential reference that will assist you with the unique aspects of accounting and financial statement preparation and auditing for not-for-profit entities. It will help you with the following Understand and implement recent updates and changes, including those related to financial reporting, revenue recognition, and grants and contracts Gain a full understanding of the accounting issues unique to not-for-profit entities Assist in the implementation of auditor report changes. |
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asc 330 inventory guide: Wiley GAAP 2010 Barry J. Epstein, Ralph Nach, Steven M. Bragg, 2009-10-12 This is a study and analysis of all generally accepted accounting principles (GAAP) for 2010, restating the original, highly technical pronouncements in easy-to-understand terms while providing battle-tested implementation guidance and real-world examples. |
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asc 330 inventory guide: Wiley CPAexcel Exam Review April 2017 Study Guide Wiley, 2017-01-17 The Wiley CPAexcel Study Guide: Financial Accounting and Reporting arms CPA test-takers with detailed text and skill-building problems to help identify, focus on, and master the specific topics that may need additional reinforcement to pass the FAR section of the CPA Exam. This essential study guide: Covers the complete AICPA content blueprint in FAR Explains every topic tested with 1,299 pages of study text, 752 multiple-choice questions, and 73 task-based simulations in FAR Organized in Bite-Sized Lesson format with 217 lessons in FAR Maps perfectly to the Wiley CPAexcel online course; may be used to complement the course or as a stand-alone study tool |
asc 330 inventory guide: Wiley GAAP 2021 Joanne M. Flood, 2021-02-17 The most comprehensive guide to US GAAP—thoroughly updated to reflect the latest pronouncements US GAAP is constantly being updated, requiring its users to be armed with expert interpretation and explanation of the relevant principles. Wiley GAAP 2021 provides the most complete coverage of all Financial Accounting Standards Board (FASB) Topics – including the latest updates. Each chapter includes discussion of perspectives and issues, sources of GAAP, practice-oriented examples, and accurate definitions of terms, concepts, and rules. Every FASB Topic is fully explained in a clear, reader-friendly way with dynamic graphics to aid in understanding complex topics. Extensively updated to reflect all current US GAAP changes, this indispensable book: Reviews the latest changes to accounting principles, including credit losses, inventory, financial instruments, leases, and revenue Offers expert guidance on issues surrounding specific pronouncements Includes comprehensive cross-references and topic-specific appendices Explains how the standards apply to common real-world scenarios Clarifies implementation through numerous illustrations and practical examples Accurate and up-to-date GAAP implementation is crucial for eliminating the risk of noncompliance. Wiley GAAP 2021 is your one-stop resource for staying up-to-date with constantly-changing guidelines—providing the insight and guidance accounting professionals need. |
asc 330 inventory guide: Wiley GAAP 2020 Joanne M. Flood, 2020-01-24 The most comprehensive guide to FASB Codifications, updated with the latest pronouncements Wiley GAAP 2020 is the essential resource for US GAAP implementation. Covering all codifications by the Financial Accounting Standards Board (FASB) - including the latest updates - this book provides clear explanations and practical examples for real-world application of these dynamic guidelines. Each chapter includes relevant sources of GAAP and expert guidance on interpretation, terminology, relevant concepts, and applicable rules, while in-depth discussion on the issues surrounding specific pronouncements offers informative perspective for a variety of scenarios. Staying up-to-date with constantly-evolving guidelines is a challenge. Wiley GAAP 2020 provides the guidance, insight, and perspective accounting professionals need to ensure accurate and up-to-date GAAP implementation. |
asc 330 inventory guide: Wiley GAAP 2024 Joanne M. Flood, 2023-11-28 The gold standard in US GAAP resources—fully revised to reflect the latest pronouncements US GAAP undergoes constant revision and review, requiring accountants and other financial practitioners to keep a close eye on updates and changes. Wiley GAAP 2024 offers the most comprehensive coverage of all Financial Accounting Standards Board (FASB) Topics—including all the latest updates. Every chapter offers a discussion of relevant perspectives and issues, GAAP sources, practice-oriented examples, and clear definitions of terms, concepts, and rules. Every FASB Topic is clearly explained in a reader-friendly way and includes dynamic graphics to help the reader understand and retain the nuanced subject matter. Extensively updated to reflect all current US GAAP changes, this invaluable practice resource: Reviews all the latest changes to accounting principles Offers expert guidance on complex issues raised by specific pronouncements For ease of research, includes topic-specific chapters and comprehensive cross-references Illustrates how each standard applies to common, real-world scenarios Clarifies how to implement each standard with numerous practical examples The 2024 edition includes the latest revisions to standards on credit losses, leases, derivatives, and more, plus guidance on a new FASB Codification topic on government assistance. Non-compliance with GAAP is not an option for effective accounting and financial professionals. Wiley GAAP 2024 is your one-stop resource for staying current with constantly evolving guidelines and delivers the insight and guidance you need. BONUS: Online, downloadable Financial Statement Disclosure and Presentation Checklist, now including industry- specific disclosures! |
asc 330 inventory guide: Wiley GAAP 2023 Joanne M. Flood, 2022-11-22 The gold standard in US GAAP resources—fully revised to reflect the latest pronouncements US GAAP undergoes constant revision and review, requiring accountants and other financial practitioners to keep a close eye on updates and changes. Wiley GAAP 2023 offers the most comprehensive coverage of all Financial Accounting Standards Board (FASB) Topics—including all the latest updates. Every chapter offers a discussion of relevant perspectives and issues, GAAP sources, practice-oriented examples, and clear definitions of terms, concepts, and rules. Every FASB Topic is clearly explained in a reader-friendly way and includes dynamic graphics to help the reader understand and retain the nuanced subject matter. Extensively updated to reflect all current US GAAP changes, this invaluable practice resource: Reviews all the latest changes to accounting principles Offers expert guidance on complex issues raised by specific pronouncements For ease of research, includes topic-specific chapters and comprehensive cross-references Illustrates how each standard applies to common, real-world scenarios Clarifies how to implement each standard with numerous practical examples The 2023 edition includes the latest revisions to standards on credit losses, leases, derivatives, and more, plus guidance on a new FASB Codification topic on government assistance. Non-compliance with GAAP is not an option for effective accounting and financial professionals. Wiley GAAP 2023 is your one-stop resource for staying current with constantly evolving guidelines and delivers the insight and guidance you need. BONUS: Online, downloadable Financial Statement Disclosure and Presentation Checklist, now including industry- specific disclosures! |
asc 330 inventory guide: Wiley GAAP 2020 Joanne M. Flood, 2020-02-05 The most comprehensive guide to FASB Codifications, updated with the latest pronouncements Wiley GAAP 2020 is the essential resource for US GAAP implementation. Covering all codifications by the Financial Accounting Standards Board (FASB) - including the latest updates - this book provides clear explanations and practical examples for real-world application of these dynamic guidelines. Each chapter includes relevant sources of GAAP and expert guidance on interpretation, terminology, relevant concepts, and applicable rules, while in-depth discussion on the issues surrounding specific pronouncements offers informative perspective for a variety of scenarios. Staying up-to-date with constantly-evolving guidelines is a challenge. Wiley GAAP 2020 provides the guidance, insight, and perspective accounting professionals need to ensure accurate and up-to-date GAAP implementation. |
asc 330 inventory guide: M&A Disputes A. Vincent Biemans, Gerald M. Hansen, 2017-07-10 Navigate M&A accounting arbitrations with insider perspective M&A Disputes takes you inside the dispute resolution process to help you put together the many moving parts necessary to obtain a successful outcome. With deep insight from experts in the field—including valuable advice from the arbitrator's perspective—this book guides you through the entire process to explore the variables at work. The high volume of M&A transactions makes post-closing price adjustment provisions and accounting arbitrations a critical part of doing business. Yet, the field is opaque to non-practitioners and important issues can be easily misunderstood without specific knowledge and experience. A resulting award can make or break a transaction; an intimate understanding of the process's inner working can help you plan your position to the greatest advantage. This book explores the many factors that that contribute to a successful resolution across the entire transaction life cycle from contract negotiation through the dispute phase including due diligence, determination of the target net working capital, conception and closing of the purchase agreement, post-closing negotiation and dispute resolution, the impact of accounting practices, guidance, and documentation as well as relevant auditing concepts, and various facts and circumstances surrounding the target business and the transaction that need to be considered. M&A volume remains high and continues to result in large numbers of current and future post-closing M&A disputes. Clients rely on their attorneys and advisers to guide them through the process and counsel them toward a positive outcome. Those professionals will find that M&A accounting arbitrations carry a range of distinctions that require a specialized knowledge base to navigate correctly. This book provides real-world guidance from experts in the field, with invaluable insight for every stage of the process. Walk through the entire dispute resolution process from arbitrator selection through final award Understand how M&A agreement provisions impact the awarded amount as well as the options available to limit the scope of potential disputes and the gaming of the post-closing process by the counterparty Understand the nature of accounting estimates and guidance, their interaction with accounting arbitrations, and how to synthesize facts, circumstances, and GAAP into a persuasive argument to present to the accounting arbitrator Get situation-specific advice for different types of transactions Learn practitioner dos and don'ts from the arbitrator's perspective M&A Disputes provides transaction parties and their representatives an inside view at the transaction and commonly disputed items through the eyes of the arbitrator to provide them with uniquely valuable insight. In addition to being an invaluable tool for practitioners appearing before an accounting arbitrator, M&A Disputes also provides advice to would-be and experienced arbitrators alike to successfully resolve disputes that can be significant and complex. |
asc 330 inventory guide: GAAP Guide Level A 2009 Jan R. Williams, Joseph V. Carcello, Terry Neal, 2008 Providing an analysis of authoritative GAAP literature contained in Level A of the GAAP hierarchy, this resource discusses each pronouncement in a comprehensive format that makes it easy to understand and apply. |
asc 330 inventory guide: Wiley GAAP 2019 Joanne M. Flood, 2019-03-06 The most comprehensive guide to FASB Codifications, updated with the latest pronouncements Wiley GAAP 2019 is the essential resource for US GAAP implementation. Covering all codifications by the Financial Accounting Standards Board (FASB)—including the latest updates—this book provides clear explanations and practical examples for real-world application of these dynamic guidelines. Each chapter includes relevant sources of GAAP and expert guidance on interpretation, terminology, relevant concepts, and applicable rules, while in-depth discussion on the issues surrounding specific pronouncements offers informative perspective for a variety of scenarios. This user-friendly reference covers every pronouncement currently in effect or being deliberated—including FASB Technical Bulletins, FASB Implementation Guides, AcSEC Practice Bulletins, and AICPA Accounting Interpretations—in a single volume, fully referenced to the FASB Current Text and cross-referenced to the new FASB codification system. Clear and concise without sacrificing depth or rigor, this invaluable resource simplifies research and helps CPAs and other accounting professionals ensure accuracy and compliance. Examine the latest changes to US GAAP standards and practices Gain expert perspectives on the issues surrounding specific pronouncements Learn how the standards translate to common real-world scenarios Clarify implementation through numerous illustrations and real-world examples Staying up-to-date with constantly-evolving guidelines is a challenge, but the requirement for accurate interpretation and appropriate application adds an additional layer of complexity in an area where noncompliance could expose an organization to significant risk. Wiley GAAP 2019 provides the guidance, insight, and perspective accounting professionals need to ensure accurate and up-to-date GAAP implementation. |
asc 330 inventory guide: Guide to Analysing Companies The Economist, Bob Vause, 2015-01-06 In today's volatile, complex and fast-moving business world, it can be difficult to gauge how sound a company really is. An apparently strong balance sheet and impressive reported profits may be hiding all sorts of problems that could even spell bankruptcy. So how do you: Know whether a company is well run and doing well? Decide which ratios and benchmarks to use to assess performance? Work out if a company has massaged its results? Recognize the danger signs on the corporate horizon? Compare companies operating in different sectors or countries? These and many other important questions are answered in a completely updated and revised sixth edition of this clear and comprehensive guide. It is aimed at anyone who wants to understand a company's annual report, judge a customer's creditworthiness, assess a company's investment potential, and much more. |
asc 330 inventory guide: Wiley CMA Exam Review 2023 Study Guide Part 1 Wiley, 2022-11-08 |
asc 330 inventory guide: Wiley CMA Exam Review 2022 Study Guide Part 1 Wiley, 2021-11-16 Prepare for success on the first part of the 2022 CMA exam with this essential study aid The Wiley CMA Exam Review 2022 Part 1 Study Guide: Financial Planning, Performance, and Analytics is a comprehensive and accurate handbook designed to help you identify and master each of the competencies covered by the first part of the 2022 Certified Management Accountant exam. It includes material on: External Financial Reporting Decisions Planning, Budgeting, and Forecasting Performance Management Cost Management Internal Controls Technology and Analytics Ideal for anyone preparing for the challenging CMA series of exams, the Wiley CMA Exam Review 2022 Part 1 Study Guide: Financial Planning, Performance, and Analytics is also a perfect companion resource for early-career management accountants seeking a refresher on foundational topics they’re likely to encounter regularly at work. |
asc 330 inventory guide: Wiley GAAP 2015 Joanne M. Flood, 2014-10-27 Wiley GAAP 2015 contains the most comprehensive coverage of all GAAP pronouncements in a single volume, providing professionals with a complete reference to the entire GAAP hierarchy. This new edition includes the latest updates to the standards, along with AICPA ASEC statements of position and a comprehensive cross-reference of accounting topics to the new FASB codification system. All pronouncements are fully explained in detail, including terminology, and practice exercises demonstrate real-world application. Each chapter includes a discussion of perspectives and issues, sources of GAAP, definitions, concepts, rules, and examples, with specific appendices where applicable. This useful guide contains more examples and illustrations than any other GAAP reference, and all original pronouncements are referenced to the FASB Current Text. GAAP is constantly being updated, and users require expert interpretation and explanation of relevant principles with every new pronouncement. This book provides clear, user-friendly guidance, including FASB Technical Bulletins, AcSEC Practice Bulletins, FASB Implementation Guides, and AICPA Statements of Position and Accounting Interpretations.-- |
asc 330 inventory guide: Fair Value Measurements International Accounting Standards Board, 2006 |
asc 330 inventory guide: The Handbook to IFRS Transition and to IFRS U.S. GAAP Dual Reporting Francesco Bellandi, 2012-05-03 An indispensable guide to making the transition to dual IFRS/GAAP financial reporting U.S. financial reporting will undergo an unprecedented level of change within the next several years. U.S. companies face a convergence between U.S. GAAP and IFRS, affecting several major accounting standards—most notably in the areas of leasing, revenue recognition, and financial instruments. It is imperative that U.S. companies understand these major changes and their business and operational implications. The IFRS U.S. GAAP Dual Reporting Handbook to First-Time Adoption offers a comprehensive treatment of both the principles and techniques of dual reporting under IFRS/U.S. GAAP, while exploring the practical implications for accounting professionals of reporting under both sets of standards. Takes an operating approach to the implementation and application of the dual standards Draws upon the author's extensive firsthand experience to dispel uncertainty and offer decision makers expert technical assistance Defines systemic changes businesses will need to make to accommodate IFRS standards Compares the two bodies of standards item-by-item and identifies solutions under one set of standards to issues arising under the other Explores the strategic impact of structuring a company for IFRS transition In addition to covering the full range of critical issues surrounding adopting IFRS, this indispensable handbook is a rich resource of dual reporting tools, including financial statement formats, charts of accounts, accounting check-lists, reconciliation schedules, and operating manuals. |
asc 330 inventory guide: A Guide to Programming the IBM Personal Computer Bruce Presley, 1982 |
asc 330 inventory guide: IFRS 9 Financial Instruments: International financial reporting standard 9 , 2009 |
asc 330 inventory guide: Wiley GAAP Barry J. Epstein, Nadira M. Saafir, 2010-06-24 Wiley GAAP Workbook provides easy-to-understand guidance and clarity to practical applications of GAAP. Enhancing your comprehension of GAAP to enable practical application of a variety of situations that you may encounter in practice, this workbook and guide simplifies application of GAAP standards and interpretations to specific real-world situations. Provides easy-to-understand clarity and guidance on interpretation and application of the overwhelming and voluminous GAAP standards Offers explanations supplemented with examples, case studies, solutions, and illustrations for enhanced understanding of GAAP Includes newly issued accounting pronouncements and information on the GAAP codification Wiley GAAP: Practical Implementation Guide and Workbook is a quick reference guide on Generally Accepted Accounting Principles and their application with easy to understand outlines of FASB standards, practical insights, case studies with solutions, illustrations, and multiple choice questions with solutions. It greatly facilitates understanding of the practical implementation issues involved in applying these complex rules-based standards. |
asc 330 inventory guide: Accounting and Valuation Guide: Assets Acquired to Be Used in Research and Development Activities AICPA, 2016-11-07 This new guide provides guidance and illustrations regarding the initial and subsequent accounting for, valuation of, and disclosures related to acquired intangible assets used in research and development activities (IPR&D assets). This is a valuable resource for preparers of financial statements, auditors, accountants and valuation specialists seeking an advanced understanding of the accounting, valuation, and disclosures related to acquired IPR&D assets. |
asc 330 inventory guide: Financial Reporting Handbook 2021 New Zealand Caanz (Chartered CAANZ (Chartered Accountants Australia & New Zealand), 2021-02 The Financial Reporting Handbook 2021 from Chartered Accountants Australia and New Zealand (Chartered Accountants ANZ) is designed to meet the demands of the ever-changing business environment. Developed for Chartered Accountants, accountancy students and other professionals working in Australia, the Handbook is a comprehensive guide to the Australian accounting standards. A companion to the Handbook is Chartered Accountants ANZ's Auditing, Assurance and Ethics Handbook 2021, which contains Australian and New Zealand auditing and assurance standards. Together, these are part of the suite of products and services available to Chartered Accountants ANZ members and the student and business community. |
asc 330 inventory guide: Department of Defense Dictionary of Military and Associated Terms United States. Joint Chiefs of Staff, 1979 |
asc 330 inventory guide: Introduction to Applied Linear Algebra Stephen Boyd, Lieven Vandenberghe, 2018-06-07 A groundbreaking introduction to vectors, matrices, and least squares for engineering applications, offering a wealth of practical examples. |
asc 330 inventory guide: Regional Industrial Buying Guide , 1996 |
asc 330 inventory guide: End-to-end Integration with IBM Sterling B2B Integration and Managed File Transfer solutions James Ballentine, Claudemir Braghirolli, Vasfi Gucer, Rahul Gupta, James B Herry, Richard Kinard, Gianluca Meloni, Bala Sivasubramanian, Eduardo Ribeiro de Souza, Frank Strecker, Gang Yin, IBM Redbooks, 2012-07-21 Across numerous vertical industries, enterprises are challenged to improve processing efficiency as transactions flow from their business communities to their internal systems and vice versa, simplify management and expansion of the external communities, accommodate customer and supplier preferences, govern the flow of information, enforce policy and standards, and protect sensitive information. Throughout this process, external partners must be on-boarded and off-boarded, information must flow across multiple communications infrastructures, and data must be mapped and transformed for consumption across multiple applications. Some transactions require synchronous or real-time processing while others are of a more periodic nature. For some classes of customer or supplier, the enterprise might prefer a locally-managed, on-premise solution. For some types of communities (often small businesses), an as-a-Service solution might be the best option. Many large enterprises combine the on-premise and as-a-Service approach to serve different categories of business partners (customers or suppliers). This IBM® Redbooks® publication focuses on solutions for end-to-end integration in complex value chains and presents several end-to-end common integration scenarios with IBM Sterling and IBM WebSphere® portfolios. We believe that this publication will be a reference for IT Specialists and IT Architects implementing an integration solution architecture involving IBM Sterling and IBM WebSphere portfolios. |
asc 330 inventory guide: An Explanatory Guide to the Cartagena Protocol on Biosafety Ruth Mackenzie, 2003 This guide has been prepared by the IUCN Environmental Law Programme and the Foundation for International Environmental Law and Development (FIELD), in cooperation with the World Resources Institute (WRI). The main goal of the guide is to facilitate the understanding of the obligations of Parties to the Protocol, by providing an information base on the content and origin of the Protocol provisions, accessible to the non-specialist and useful for those who will be involved in the development and implementation of national safety frameworks. |
asc 330 inventory guide: ACS Style Guide Anne M. Coghill, Lorrin R. Garson, 2006 In the time since the second edition of The ACS Style Guide was published, the rapid growth of electronic communication has dramatically changed the scientific, technical, and medical (STM) publication world. This dynamic mode of dissemination is enabling scientists, engineers, and medicalpractitioners all over the world to obtain and transmit information quickly and easily. An essential constant in this changing environment is the requirement that information remain accurate, clear, unambiguous, and ethically sound.This extensive revision of The ACS Style Guide thoroughly examines electronic tools now available to assist STM writers in preparing manuscripts and communicating with publishers. Valuable updates include discussions of markup languages, citation of electronic sources, online submission ofmanuscripts, and preparation of figures, tables, and structures. In keeping current with the changing environment, this edition also contains references to many resources on the internet.With this wealth of new information, The ACS Style Guide's Third Edition continues its long tradition of providing invaluable insight on ethics in scientific communication, the editorial process, copyright, conventions in chemistry, grammar, punctuation, spelling, and writing style for any STMauthor, reviewer, or editor. The Third Edition is the definitive source for all information needed to write, review, submit, and edit scholarly and scientific manuscripts. |
asc 330 inventory guide: Constructor , 1985 |
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The All Sports Center is a state-of-the-art indoor sports facility, offering two indoor turf fields for rent to local teams/organizations. Fall/Winter months are booked with mostly all Team Rentals …
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Appraisal Subcommittee | ASC gov
Receive a referral to the appropriate State and Federal agencies for complaints about appraisal independence or compliance with the Uniform Standards of Professional Appraisal Practice …
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ASC provides a wide range of sports, recreation, and leisure activities for children and adults.
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How do I update credentials?
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ASC Building Products is a leading manufacturer of premium metal roofing and metal siding products for the residential, agricultural, and commercial segments.
FASB Accounting Standards Codification®
For an overview of updates to the ASC site, check out this VIDEO. By clicking on Access below, you agree to our terms and conditions. For additional info about the FASB ASC, Contact FASB …
Accounting Standards Codification - Wikipedia
In US accounting practices, the Accounting Standards Codification (ASC) is the current single source of United States Generally Accepted Accounting Principles (GAAP). It is maintained by …
All Sports Center | Collegeville PA - Facebook
Join ASC and United Sports for a 4-week instructional class focusing on the beginner who wants to learn and the intermediate who wants to sharpen their skills. Call Rick at 610-466-7100 OR …
ALL SPORTS CENTER - Updated June 2025 - Yelp
The All Sports Center is a state-of-the-art indoor sports facility, offering two indoor turf fields for rent to local teams/organizations. Fall/Winter months are booked with mostly all Team Rentals …
ASC Engineered Solutions: Quality in every connection
Jan 10, 2024 · Access expert engineering and custom design services, tools and information to accelerate your next project. Manufacturer and solutions provider of precision-engineered pipe …
Appraisal Subcommittee | ASC gov
Receive a referral to the appropriate State and Federal agencies for complaints about appraisal independence or compliance with the Uniform Standards of Professional Appraisal Practice …
The All Sports Center - Collegeville, PA - Nextdoor
ASC provides a wide range of sports, recreation, and leisure activities for children and adults.
Top Academy Sports Complex: Elite Training & Performance
Discover Academy Sports Complex Training Center - Best sports performance training, speed, and strength programs at ASC Thorndale. Join the premier sports schools near you!
Appraiser Registry | ASC gov
How do I update credentials?
ASC Building Products Metal Roofing and Siding Products
ASC Building Products is a leading manufacturer of premium metal roofing and metal siding products for the residential, agricultural, and commercial segments.
FASB Accounting Standards Codification®
For an overview of updates to the ASC site, check out this VIDEO. By clicking on Access below, you agree to our terms and conditions. For additional info about the FASB ASC, Contact FASB …
Accounting Standards Codification - Wikipedia
In US accounting practices, the Accounting Standards Codification (ASC) is the current single source of United States Generally Accepted Accounting Principles (GAAP). It is maintained by …
All Sports Center | Collegeville PA - Facebook
Join ASC and United Sports for a 4-week instructional class focusing on the beginner who wants to learn and the intermediate who wants to sharpen their skills. Call Rick at 610-466-7100 OR …