ACCT 212 Education Specialist / snaptutorial.com

ACCT 212 Course Project (Includes both
Course project)
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This course has two course projects due. The first, Course Project 1,
reinforces the basic principles of accounting and application of the
accounting information system. It is completed in two parts. The second,
Course Project 2, is an opportunity to show the ability to analyze
financial statements to arrive at conclusions based upon the analysis.
Course Project 1 - Overview and Guidelines | Course Project 2 -
Overview and Guidelines
Course Project 1 - Overview and Guidelines
Course Project 1 consists of two parts, A and B, respectively. There are
10 requirements for you to complete in this exercise, Part A has 1-3 and
Part B has 4-10. Part A is due at the end of Week 3. Part B is due at the
end of Week 5. See Syllabus/"Due Dates for Assignments & Exams" for
due date information.
The Course Project 1 template has all of the information you will need to
complete Parts A & B of the project. The template also includes:
Detailed Project Instructions (with requirements) A reference list of
October transactions A Chart of Accounts reference sheet A Grading
Rubric to help explain what is expected. Each worksheet has the Check
Figures embedded as a comment.
1. Download the Excel template named ACCT212_CourseProject1
located on the Doc Sharing tab in the course shell.

2. To complete Part A (due at the end of Week 3):
Complete Requirements 1-3 on the Journal Entries, General Ledger, and
Trial Balance worksheets. Type your work directly into the worksheets.
Save your workbook as "CourseProject1A_ ACCT212_YourLastName".
Submit your workbook to the Dropbox under "Course Project 1-Part A"
by the end of Week 3. Submit your assignment to the Dropbox located
on the silver tab at the top of this page. For instructions on how to use
theDropbox, read these Step-by-Step Instructions or watch this Dropbox
Tutorial.
3. To complete Part B (due at the end of Week 5):
Using feedback from your instructor and the worksheets from Part A,
complete requirements 4-10. Type your work directly into the
worksheets. Save your workbook as
"CourseProject1B_ACCT212_YourLastName". Submit the workbook to
the Dropbox under "Course Project 1-Part B" by the end of Week 5.
Submit your assignment to the Dropbox located on the silver tab at the
top of this page. For instructions on how to use theDropbox, read these
Step-by-Step Instructions or watch this Dropbox Tutorial.
Course Project 2 - Overview and Guidelines
Course Project 2 consists of Problem 13-52A from your textbook. At the
end of Course Project 2, you will be able to prepare common-size
statements, analyze profitability; and make comparisons with the
industry. Course Project 2 is due at the end of Week 7.
The Course Project 2 template has all of the information you will need to
complete the project including:
Detailed requirements A worksheet to enter your solutions A Grading
Rubric to help explain what is expected.
1. Download the Excel template named ACCT212_CourseProject2
located on the Doc Sharing tab in the course shell.
2. To complete Course Project 2 (due at the end of Week 7):
Using the requirements worksheet for reference, complete requirements
1-3 on the Your Solution worksheet. Type your work directly into the
worksheet. Save your workbook as
"CourseProject2_ACCT212_YourLastName". Submit your workbook to
the Dropbox under "Course Project 2" by the end of Week 7. Submit

your assignment to the Dropbox located on the silver tab at the top of
this page. For instructions on how to use theDropbox, read these Step-
by-Step Instructions or watch this Dropbox Tutorial.
*****************************
ACCT 212 Entire Course
ACCT 212 Course Project
ACCT 212 Week 4 Midterm
ACCT 212 Week 1-7 All Discussion Questions
Week 1 DQ1 Financial Statements
Week 2 DQ1 Prepaid Expenses vs. Unearned Revenue
Week 2DQ2 Accrual vs. Cash Accounting
Week 3DQ1 Ethical Business Decisions
Week 3DQ2 Trade Credit - Accounts Payable
Week 4DQ1 Inventory Management
Week 4DQ2 LIFO
Week 5DQ1 Non-current Assets and Related Liabilities
Week 5DQ2 Raising Capital (Cash)
Week 6DQ1 Stockholders Equity
Week 6DQ2 Net Income vs. Net Operating Cash

Week 7DQ1 Financial Statement Analysis
*****************************
ACCT 212 Final Exam (3 Different Sets)
This Tutorial contains 3 Different Sets, See Details Below
Set 1
At the end of the period it is necessary to close all temporary accounts.
(1) Explain why this process is required (10 points) and (2) provide an
example of the closing of an expense account, Supplies Expense in the
form of a journal entry
2. (TCO 2) As required to complete Course Project 1, one must follow
the cycle that includes 10 steps to complete the accounting cycle. (1)
Explain how to construct an Unadjusted Trial Balance (10 points) and
(2) provide an example of the application of the debit/credit rules in the
development of the trial balance
(TCO 5) Internal Control Procedures are required to safeguard company
assets and to ensure ethical operation of the business. (1) Explain how
limited access can satisfy the purpose of internal control (10 points) and
(2) provide an example of how this control could be implemented
4. (TCO 4) Inventory valuation methods determine the cost of goods
sold and the inventory balance. (1) Explain how the Last in First out

(LIFO) method is applied (10 points) and (2) provide an example of the
impact that this method of inventory valuation will have on Gross Profit
5. (TCO 1) To evaluate the financial operation and health of a business
ratio analysis is used. (1) Provide the formula for the Acid-test (or
Quick) Ratio and explain how it is computed (10 points) and (2) provide
an example of how this ratio can be used in decision-making in business.
1. (TCO 6) BagODonuts Company bought a used delivery truck on
January 1, 2010, for $19,200. The van was expected to remain in service
4 years (30,000 miles). BagODonuts’ accountant estimated that the
truck’s residual value would be $2,400 at the end of its useful life. The
truck traveled 8,000 miles the first year, 8,500 miles the second year,
5,500 miles the third year, and 8,000 miles in the fourth year
TCO 7) ABC Inc. was incorporated on 1/15/12. Their corporate charter
authorized the following capital stock:
Preferred Stock: 7%, par value $100 per share, 100,000 shares.
Common Stock: $1 par value, 500,000 shares.
Fraud is an intentional misrepresentation of facts, made for the purpose
of persuading another party to act in a way that causes injury or damage
to that party. In our readings and discussions we have seen several
examples of fraud in business. Using that experience (1) provide an
example of a common fraudulent practice in business with an
explanation of how the practice works and (2) name and describe each
of the elements of the Fraud Triangle
) Internal Control Procedures are in place to protect the assets of every
business as mentioned in the textbook and our discussions. Of the seven
internal control procedures, list five of these controls and describe how
each procedure is implemented. (5 points each with 2 points for listing
and 3 points for a description)
Below are the accounts of Super Pool Service, Inc. The accounts have
normal balances on June 30, 2012. The accounts are listed in no
particular order.
Account Balance
Common stock $5,100
Accounts payable $4,400
Service revenue $17,100

Land $28,800
Note payable $9,500
Cash $5,200
Dividends $6,100
Utilities expense $2,100
Accounts receivable $10,600
Delivery expense $700
Retained earnings $25,600
Salary expense $8,200
Prepare the company’s trial balance as of June 30, 2012, listing accounts
in proper sequence, as illustrated in the chapter. For example, Accounts
Receivable comes before Land. List the expense with the largest balance
first, the expense with the next largest balance second, and so on.
Linda’s Lampshades started business on Jan. 1, 2001. They had the
following inventory transactions:
Set 2
1. (TCO 3) At the end of the period it is necessary to close all
temporary accounts. (1) Explain why this process is required (10
points) and (2) provide an example of the (10 points) (Points :
20)2121212122121
2. (TCO 2) As required to complete Course Project 1, one must
follow the cycle that includes 10 steps to complete the accounting
cycle. (1) Explain how the debit/credit rules are used….. (10
points)(Points : 20)
3. (TCO 5) Internal Control Procedures are required to safeguard
company assets and to ensure ethical operation of the business. (1)
Explain how limited access can satisfy the…... (10 points) (Points :
20)
4. (TCO 4) Inventory valuation methods determine the cost of goods
sold and the inventory balance. (1) Explain how the First in First
out (FIFO) method is applied (10 points) and…... (10 points) (Points
: 20)
5. (TCO 1) To evaluate the financial operation and health of a
business ratio analysis is used. (1) Provide the formula for the
Current Ratio and explain how it is computed (10 points) and (2)

provide an example of how this ratio can be used in decision-making
in business. (10 points) (Points : 20)
6. (TCO 6) BagODonuts Company bought a used delivery truck on
January 1, 2010, for $19,200. The van was expected to remain in
service 4 years (30,000 miles). BagODonuts’ accountant estimated
that the truck’s residual value would be $2,400 at the end of its
useful life. ……. (Points : 25)
7. (TCO 7) ABC Inc. was incorporated on 1/15/12. Their corporate
charter authorized the following capital stock: Preferred Stock:
7%, par value $100 per share, 100,000 shares. Common…..(Points :
25)
8. (TCO 5) Fraud is an intentional misrepresentation of facts, made
for the purpose of persuading another party to act in a way that
causes injury or damage to that party. In our readings and
discussions we have seen several examples of fraud in business.
Using that …...
9. (TCO 5) Internal Control Procedures are in place to protect the
assets of every business as mentioned in the textbook and our
discussions. Of the seven internal control procedures, list five of
these controls and describe how each procedure is
implemented (Points : 25)
10. (TCO2) Below are the accounts of Super Pool Service, Inc. The
accounts have normal balances on June 30, 2012. The accounts are
listed in no particular order…. (Points : 25)
11. (TCO4) Linda’s Lampshades started business on Jan. 1, 2001.
They had the following inventory transactions:……(Points : 25)
Set 3
1. At the end of the period it is necessary to close all temporary
accounts. (1) Explain why this process is required (10 points) and (2)
provide an example of the closing of an expense account, Utilities
Expense in the form of a journal entry.
2. As required to complete Course Project 1, one must follow the
cycle that includes 10 steps to complete the accounting cycle. (1)

Explain which financial reports can be generated (10 points) and (2)
provide an example of information that those financial reports would
provide.
3. Internal Control Procedures are required to safeguard company
assets and to ensure ethical operation of the business. (1) Explain how
proper approvals can satisfy the purpose of internal control (10 points)
and (2) provide an example of how this control could be implemented.
4. Inventory valuation methods determine the cost of goods sold and
the inventory balance. (1) Explain how the Average Cost method is
applied (10 points) and (2) provide an example of the application of this
method.
5. To evaluate the financial operation and health of a business, ratio
analysis is used. (1) Provide the formula for Accounts Receivable
Turnover and explain how it is computed (10 points) and (2) provide an
example of how this ratio can be used in decision-making in business.
6. Depreciation is a process to allocate the cost of long-life assets to
each period's income statement and adjusts the value of the asset on the
balance sheet. (1) Explain how the Double-declining balance method is
computed (10 points) and (2) provide an example of how this method
could be used on a new delivery truck purchased for $25,000 to be used
for 4 years with a salvage value of $0 for year one only.
7. To raise capital, companies might sell bonds. This allows them to
bypass lenders such as banks and go directly to the investing public.
Your company is planning to sell bonds with a face amount of $10,000
and paying 5% annual interest. (1) The day the bonds hit the market, the
bond price is quoted at 100. What is the bond's selling price? (10 points)
and (2) how does the company record this sale in its accounting
information system? Use journal entries to support your answer.

8. There are three different forms of business; sole-proprietor,
partnership, and corporation. (1) Explain why a corporation's separation
of ownership and management may be a benefit (10 points) and (2) as a
stockholder explain why pre-emption may be a benefit.
9. Inventory valuation methods allow management to select a method
that best fits their business model. Given the following data, what is the
value of the cost of goods sold as determined by the First in First out
(FIFO) method? Show all computations.
Sales revenue 300 units at $15 per unit
Purchases 240 units at $10 per unit
Beginning inventory 120 units at $8 per unit
*****************************
ACCT 212 Week 1-7 All Discussion Questions
Week 1 DQ1 Financial Statements
Week 2 DQ1 Prepaid Expenses vs. Unearned Revenue
Week 2DQ2 Accrual vs. Cash Accounting

Week 3DQ1 Ethical Business Decisions
Week 3DQ2 Trade Credit - Accounts Payable
Week 4DQ1 Inventory Management
Week 4DQ2 LIFO
Week 5DQ1 Non-current Assets and Related Liabilities
Week 5DQ2 Raising Capital (Cash)
Week 6DQ1 Stockholders Equity
Week 6DQ2 Net Income vs. Net Operating Cash
Week 7DQ1 Financial Statement Analysis
*****************************
ACCT 212 Week 4 Midterm (5 Sets)
Please See all the Question Details below, This Tutorial contains 5
Different Sets
Set 1
1. (TCO 1) The Accounting Equation is used to develop the
organizations financial reports. (1) Describe what assets value would be
if Liabilities are $12,000 and Owners' Equity is $50,000 by showing the
Accounting Equation (10 points) and (2) provide an example of two
asset accounts that could contain the value. (10 points) (Points : 20)
2. (TCO 1) The financial statements present a company to the public
in financial terms. (1) Which financial statement should be prepared first

and why (10 points) and (2) explain what information this financial
statement provides. (10 points) (Points : 20)
3. (TCO 1) The accounting profession follows a set of guidelines for
measurement and disclosure of financial information called the
Generally Accepted Accounting Principles (GAAP). (1) Explain what
the Stable-Monetary-Unit Assumption is (10 points) and (2) provide an
example of its application. (10 points) (Points : 20)
4. (TCO 2) Transaction analysis results in the development of a
journal entry. A building is purchased for $535,000. (1) Name the
accounts impacted and how using the format account name/debit or
credit/dollar amount (10 points) and (2) explain how the Accounting
Equation is impacted. (10 points) (Points : 20)
5. (TCO 3) Adjusting Entries are required at the end of the period to
ensure that accrual accounting principles are applied. At the beginning
of the month $1,350 of office supplies were purchased. There was not a
beginning balance and the one purchase was the only one for the month.
At the end of the month $500 of supplies remained. Develop the
adjusting entry. (1) Name the accounts impacted and how using the
format account name/debit or credit/dollar amount (10 points) and (2)
explain how the Accounting Equation is impacted. (10 points) (Points :
20)
1. (TCO 5) E-commerce creates its own risks and therefore special
internal controls. (1) Identify and explain one pitfall and one security
measure for an online business (10 points) and (2) provide examples of
how your selected security measure will strengthen internal control. (15
points) (Points : 25)
(TCO 5) The bank account as a control device helps to protect cash. One
of the requirements is to conduct periodic bank statement
reconciliations. Using the following data, complete the bank statement
reconciliation for J & J Flooring, Inc. (Use the format shown on page
255 of your textbook) (25 points)
Set 2
Question :

(TCO 1) The Accounting Equation is used to develop the organizations
financial reports. (1) Describe what liabilities are (10 points) and (2)
provide an example of a liability account. (10 points)
2.
Question :
(TCO 1) The financial statements present a company to the public in
financial terms. (1) Which financial statement identifies how well the
company performed during the year (10 points) and (2) explain what
information this financial statement provides. (10 points)
3.
Question :
(TCO 1) The accounting profession follows a set of guidelines for
the Entity Assumption is (10 points) and (2) provide an example of its
application. (10 points)
4.
Question :
(TCO 2) Transaction analysis results in the development of a journal
entry. A building is purchased for $35,000. (1) Name the accounts
impacted and how using the format account name/debit or credit/dollar
amount (10 points) and (2) explain how the Accounting Equation is
impacted. (10 points)
5.
Question :
(TCO 3) Adjusting Entries are required at the end of the period to ensure
that accrual accounting principles are applied. At the beginning of the
month $350 of office supplies were purchased. There was not a
At the end of the month $100 of supplies remained. Develop the
format account name/debit or credit/dollar amount (10 points) and (2)
explain how the Accounting Equation is impacted. (10 points)
1.
Question :

(TCO 5) Internal Controls are required to safeguard assets and to ensure
ethical business practices. (1) Identify and explain the reason for any
two of the five components of internal control (10 points) and (2)
provide examples of how your two selected components of internal
control will meet the goal of safeguarding assets and promoting ethical
business practices. (15 points)
2.
Question :
(TCO 5) The bank account as a control device that helps to protect cash.
One of the requirements is to conduct periodic bank statement
reconciliation for Acorn Plumbing, Inc. (Use the format shown on page
255 of your textbook) (25 points)
The bank statement indicated a service charge of $56.
Acorn made a deposit on May 31, but this deposit did not appear on the
bank statement, $1,451.
A credit memo in the bank statement indicated a bank collection of a
note for $1,300 with interest received of $16. This item was dated May
18.
Also included in the bank statement was a debit memo for a NSF check
for $314 from Barney Smythe.
Checks #1406 for $1,342, #1610 for $1,609, and #1825 for $857 were
written by Acorn and sent to he respective companies, but these checks
do not appear on the bank statement.
The balance on the bank statement as of May 31 was $13,119.
The Cash account on Acorn’s books showed an amount of $9,816.
Set 3
1. Question :
(TCO 1) The Accounting Equation is used to develop the organization's
financial reports. (1) Describe what liabilities value would be if Assets
are $50,000 and Owners' Equity is $25,000 by showing the Accounting
Equation (10 points) and (2) provide an example of two liability
accounts. (10 points)

Question 2.Question :
financial terms. (1) Which financial statement should be prepared first
and why (10 points), and (2) explain what information this financial
statement provides. (10 points)
the Going-concern Assumption is (10 points) and (2) provide an
example of its application. (10 points)
entry. In the start-up of a business, the owner contributes $750,000 of
cash. (1) Name the accounts impacted and how to use the format account
name/debit or credit/dollar amount (10 points), and (2) explain how the
Accounting Equation is impacted. (10 points)
that accrual accounting principles are applied. At the beginning of the
month, $1,350 of office supplies were purchased. There was not a
At the end of the month, $500 of supplies remained. Develop the
format account name/debit or credit/dollar amount (10 points), and (2)
(TCO 5) Internal Controls are required to safeguard assets and to ensure
ethical business practices. (1) Identify and explain the reason for any
two of the seven internal control procedures (10 points) and (2) provide
examples of how your two selected internal control procedures will meet
the goal of safeguarding assets and promoting ethical business practices.
(15 points)
Question 2.
Question :

reconciliation for J & J Flooring, Inc. (Use the format shown on page
251 of your textbook.) (25 points)
· The bank statement indicated a service charge of $56.
· J & J made a deposit on May 31, but this deposit did not appear on
the bank statement, $1,451.
· A credit memo in the bank statement indicated a bank collection of
a note for $1,300 with interest received of $16. This item was dated May
18.
· Also included in the bank statement was a debit memo for a NSF
check for $314 from Barney Smythe.
· Checks #1406 for $1,342, #1610 for $1,609, and #1825 for $857
were written by J & J and sent to the respective companies, but these
checks do not appear on the bank statement.
· The balance on the bank statement as of May 31 was $13,019.
· The Cash account on Janus’ books showed an amount of $9,716.
Set 4
1. Question : (TCO 1) The Accounting Equation is used to develop the
organization's financial reports. (1) Describe what liabilities value would
be if Assets are $50,000 and Owners' Equity is $25,000 by showing the
Accounting Equation (10 points) and (2) provide an example of two
liability accounts. (10 points)
2. Question : (TCO 1) The financial statements present a company to the
public in financial terms. (1) Which financial statement identifies where
cash was generated and where it was spent during the year (10points),
and (2) identify the three major parts of this statement. (10 points)
3. Question : (TCO 1) The accounting profession follows a set of
guidelines for measurement and disclosure of financial information

called the Generally Accepted Accounting Principles (GAAP). (1)
Explain what the Stable-Monetary-Unit Assumption is (10 points) and
(2) provide an example of its application. (10 points)
4. Question : (TCO 2) Transaction analysis results in the development of
a journal entry. In the start-up of a business, the owner contributes
$750,000 of cash. (1) Name the accounts impacted and how to use the
format account name/debit or credit/dollar amount (10 points), and (2)
5. Question : (TCO 3) Adjusting Entries are required at the end of the
period to ensure that accrual accounting principles are applied. The
building that houses the business is depreciated at an annual rate of
$14,000. Develop the adjusting entry for year end. (1) Name the
accounts impacted and how to use the format account name/debit
or credit/dollar amount (10 points), and (2) explain how the
1. Question : (TCO 5) E-commerce creates its own risks, and therefore
special internal controls. (1) Identify and explain one pitfall and one
security measure for an online business (10 points) and (2) provide
examples of how your selected security measure will strengthen internal
control. (15 points)
2. Question : (TCO 5) The bank account as a control device helps to
protect cash. One of the requirements is to conduct periodic bank
statement reconciliations. Using the following data, complete the bank
statement reconciliation. (Use the format shown on page 251of your
textbook.) (25 points)
Set 5
1.
Question :

(TCO 1) The Accounting Equation is used to develop the organization's
financial reports. (1) Describe what liabilities value would be if Assets
are $50,000 and Owners' Equity is $25,000 by showing the Accounting
Equation (10 points) and (2) provide an example of two liability
accounts. (10 points)
Question 2.
Question :
financial terms. (1) Which financial statement requires input from the
Income Statement and Statement of Retained Earnings (10 points), and
(2) explain what information this financial statement provides. (10
points)
Question 3.
Question :
the Stable-Monetary-Unit Assumption is (10 points) and (2) provide an
example of its application. (10 points)
Question 4.
Question :
entry. In the start-up of a business, the owner contributes $750,000 of
cash. (1) Name the accounts impacted and how to use the format account
name/debit or credit/dollar amount (10 points), and (2) explain how the
Question 5.
Question :
that accrual accounting principles are applied. The building that houses
the business is depreciated at an annual rate of $14,000. Develop the
adjusting entry for year end. (1) Name the accounts impacted and how to
use the format account name/debit or credit/dollar amount (10 points),
and (2) explain how the Accounting Equation is impacted. (10 points)
1.

Question :
(TCO 5) E-commerce creates its own risks, and therefore special internal
controls. (1) Identify and explain one pitfall and one security measure
for an online business (10 points) and (2) provide examples of how your
selected security measure will strengthen internal control. (15 points)
Question 2.
Question :
reconciliation. (Use the format shown on page 251 of your textbook.)
(25 points)
Use the information below to prepare the bank reconciliation for Collier
Cleaners for the month of September.
The bank statement indicated bank service charges of $63.
Outstanding checks as of September 30 amounted to $1,405.
Deposits in transit as of September 30 amounted to $2,769.
The ending balance per the September bank statement is $40,753.
Collier Cleaners bookkeeper mistakenly recorded a $1,610 cash
disbursement as $1,160 for Office Supplies on check #2402.
The bank mistakenly recorded a deposit of $2,800 as $280 on February
17.
The bank made an EFT payment on behalf of the company for Insurance
for $3,200.
Bank collected rent of $3,000 and a note, for $16,450, including interest
of $450.
The ending cash balance per the books for September before any
adjustments was 28,900.
*****************************
ACCT 212 Week 4 Midterm (Set 2)

1. (TCO 1) Suppose your company sold $50,000 in merchandise to a cus
tomer for cash. How does this transaction impact the accounting equatio
n?
2. (TCO 2) Suppose your company paid $12,000 in cash for a used car.
How does this transaction impact the accounting equation?
3. (TCO 3) Pressure is one of the components of the fraud triangle. What
types of pressures do people face that could lead to fraud? Give an exa
mple of how pressure could lead to fraud
4. (TCO 4) How does vertical analysis of financial statements differ fro
m horizontal analysis? Which method do you think is a better analysis to
ol?
1. (TCO 3) Physical control is a key feature in an internal control system
. Why is physical control such an important internal control? Give an ex
ample of physical control as an internal control.
2. (TCO 1) Describe the income statement. Why is this statement import
ant to the company, creditors, and investors?
3. (TCO 4) Name and describe one liquidity ratio. What does this ratio
measure? What is the formula for this ratio?
*****************************
ACCT 212 Week 4 Midterm (Set 3)

1. (TCO 1) Suppose your company paid $12,000 in cash for its rent. Ho
w does this transaction impact the accounting equation?
2. (TCO 2) Suppose your company sold $25,000 in merchandise to a cus
tomer for credit. How does this transaction impact the accounting equati
on?
3. (TCO 3) Opportunity is one of the components of the fraud triangle. H
ow can a company reduce opportunity as a fraud risk? Give an example
of how someone could use opportunity to commit fraud and how the co
mpany could reduce this risk.
4. (TCO 4) What is horizontal analysis of financial statements? How doe
s horizontal analysis differ from vertical analysis?
1. (TCO 3) Prenumbered documents are a key feature in an internal cont
rol system. Why are prenumbered documents such an important internal
control? Give an example of prenumbered documents as an internal cont
rol.
2. (TCO 1) Describe the balance sheet. Why is this statement important t
o the company, creditors, and investors?
3. (TCO 4) Name and describe one profitability ratio. What does this rati
o measure? What is the formula for this ratio?
*****************************

ACCT 212 Education Specialist / snaptutorial.com

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