Generally speaking, in most states, you have to get through two stages of driver's ed: a classroom driver education course and a driver training course. At TeenDrivingCourse.com, we offer state-approved classroom internet driver's ed courses, but we do not offer the âbehind the wheelâ driver training.he course may be completed in a traditional classroom with a live instructor or through a home-study course. In most states, once you complete your drivers education course and receive your Certificate of Completion, you can take the DMV written permit exam that is required to get your learners permit.
Extraordinary Items. Extraordinary items in accounting are income statement events that are both unusual and infrequent. In other words, these are transactions that are abnormal and dont relate to the principle business activities. They also are not predictable or occur on regular basis.
For example, if a company suffers a $40,000 loss due to a strike by its workers, the $40,000 cannot be shown as an extraordinary item since it is not unusual in nature for a strike to occur. The $40,000 may be shown as a separate line item, but it must be positioned in the main portion of the income statement.