exhibit 9 1 is an extract from the university of saskatchewan 2012 13 annual report most post secondary institutions in canada have a fiscal yea/

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Required:
a. Explain, in your own words, what deferred revenue represents in general. Also identify three types of transactions that could have given rise to the deferred revenue in Note 11 above.
b. Your own university or College most recent financial statements are generally available on-line through its website. Obtain a copy and determine the amount of the institution deferred revenue.

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