The Board of Directors of Al-Baraka Accounting and Financial Consulting met and keeping records for the consideration of the issue of the non-return of a number of professional accounting employees working in the company due to the current conditions of closing airports and quarantine due to the Corona pandemic and who are charged with organizing accounts and preparing accounting treatments as well as preparing financial statements for a number of commercial companies and contractors with Al-Baraka Accounting and Financial Consulting Company to provide record-keeping services and prepare the required accounting treatments, and given its high professional experience and good reputation among the company's auditors and accountants, you have been chosen to undertake a set of tasks assigned to the employees who were unable to return to Bahrain represented by completing the maintenance Records and preparation of accounting treatments and financial statements related to the previous year 2019, and asked you to:

First: Prepare a report for the board of directors stating your opinion on answering the questions addressed to you to resolve the difference of opinions and views on the philosophy of the deep accounting concepts presented among the board members:

A- It measures the outputs (critical thinking) (5 marks):

1- Distinguish the levels of the intellectual framework for financial accounting.

2- Distinguish between internal and external users of accounting information.

B- It measures the outputs (understanding and knowledge) (5 marks):

3- What is meant by intangible assets and what are their conditions, characteristics and types, with clarification and examples.

4- What is meant by debtors and what are the types of debtors and classes of debt with examples.