9. Why is it necessary to develop a definitional framework for the basic elements of accounting? 10. Expenses, losses, and distributions to owners are all de- creases in net assets. What are the distinctions among them? 11. Revenues, gains, and investments by owners are all in- creases in net assets. What are the distinctions among them? TASK-2/ List the tools for Process Analysis & Design, and prepare a Process Chart for any ONE of the following processes; a) YIC cafeteria (starting student enters - leaves after eating) b) RC hospital emergency (starting patient enters with high fever - leaves after getting treatment)