explain these please, need extra notes. Thank you.

a. Cash and Cash equivalents b. Internal controls i. SOX Section 404 - Know that this requires an auditor opinion on management's assessment of the company's internal controls. ii. Segregation of duties iii. COSO c. Restricted cash d. Compensation balances i. Calculating effective interest rate e. Sales discounts i. Gross method ii. Net method f. Sales returns g. Allowance for doubtful accounts i. Aging schedule ii. Income statement method h. Note receivables i. Interest bearing ii. "Non-interest bearing" i. You may ignore factoring/securitization