ACCT352 Lecture 2: Chapter 2 REVIEW

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Plaintiff -- person who files a lawsuit. Oversees the case and sometimes decides the case. Trial courts -- where the case begins. Appellate courts -- where the case ends. Civil law cases -- involve the private rights of persons not crimes ; violations of these laws are redressed through compensation of the affected person. Criminal law cases -- deals with conduct harmful to society ; violations are crimes and are redressed by punishing the wrongdoer. "decisions of certain courts are final and decisions of certain other courts are never final. " The word final means whether or not the decision can be appealed. Decisions of trial courts of limited-jurisdiction are never final ; these can be appealed to a general jurisdiction trial court. Decisions of general jurisdiction are never final ; these decisions can be appealed to an intermediate appellate court and sometimes directly to the highest state court. Decisions of intermediate appellate courts are not final.

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