complete a step-by-step procedure to follow should it be necessary to consider commitment of a client.

As noted in the text, being prepared by having the necessary information available and understanding the procedures to follow in the event of a crisis should be part of your training and practice. Whether or not you work in a setting where this issue might arise, it will be a valuable learning experience to review the process with your instructor or site supervisor. On the Emergency Contact and Procedures form in Appendix F (see eResources), you will find a place to complete a step-by-step procedure to follow should it be necessary to consider commitment of a client. Review the procedures and complete the form now. Think of this as you would a life jacket on a boat. Chances are you may not need it—but if you do, you will be extremely grateful that you have it handy.

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What is the correct charge to the income statement for bad debts and bad debt provisions for the years to 31 December 20X1?

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Which of the following is an adjusting event?

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