1 5(1) Adding the Evaluation Name Walden University Class December 31, 2017 Adding the Evaluation The Relationship between Class Size and Performance Qiu, Hewitt, and Brett (2012) highlighted the relationship between class size and the size of notes taken and read by students in online classrooms topic in their study online class size, note reading, note writing, and collaborative discourse. According to the authors, there is a direct relationship between class size and the size of notes taken and read by students in online classrooms. This implies that the larger the class size, the more notes students, and instructors will take, and the smaller the class size, the fewer the number of notes taken by students and instructors in an online classroom (Qiu, Hewitt (2) & Brett, 2012). In fact, class size is one of the significant factors affecting student's performance in the face-to-face learning context. However, Qiu, Hewitt, and Brett (2012) contended that only a few studies had explored the effects of virtual class sizes on note reading and note writing as well as collaborative discourse. They posit that online class settings can affect the structure of an asynchronous online discussion to engage the students in a meaningful discourse (Qiu et al., 2012). Apart from class size, the authors discussed another important topic in online learning- the association between small discussions groups and performance as indicated. Based on the analysis of the relationship between class size and student performance as presented by Qui, Hewitt, and Brett (2012) it was clear that there is a relationship between these two variables. Most studies investigating the impact of class size on classroom performance have focused on the face-to-face classroom settings in spite of the rapid increase of online classes. I(3) believe that the development of technology has enabled students from all over the world to access educational opportunities in spite of their location in the world. Therefore, it is essential for more studies to determine how the class size would impact the online classes' students' performance, the significance of small group (4)discussions and performance in online learning . The authors also pointed out that little discussion groups in virtual graduate classes can help in improving cooperation and collaboration among students thereby enhancing their performance. This is because information exchange is quicker and more efficient in smaller groups of students than in large groups or the whole class. Hence the burden of knowledge exchange associated with large classes is reducible through the creation of small discussion groups. Also, when a class is big with more than 15 students, the students are more likely to be anxious thereby becoming less attentive (Qiu et al., 2012). This is an important point in the journal as it provides a possible solution to the identified problem. Of course, collaboration is especially essential in the onli ...

1. 1
5(1)
Adding the Evaluation
Name
Walden University
Class
December 31, 2017
Adding the Evaluation
The Relationship between Class Size and Performance
Qiu, Hewitt, and Brett (2012) highlighted the relationship
between class size and the size of notes taken and read by
students in online classrooms topic in their study online class
size, note reading, note writing, and collaborative discourse.
According to the authors, there is a direct relationship between
class size and the size of notes taken and read by students in
online classrooms. This implies that the larger the class size,
the more notes students, and instructors will take, and the
smaller the class size, the fewer the number of notes taken by
students and instructors in an online classroom (Qiu, Hewitt (2)
& Brett, 2012). In fact, class size is one of the significant
factors affecting student's performance in the face-to-face
learning context. However, Qiu, Hewitt, and Brett (2012)
contended that only a few studies had explored the effects of
virtual class sizes on note reading and note writing as well as
collaborative discourse. They posit that online class settings can
affect the structure of an asynchronous online discussion to

2. engage the students in a meaningful discourse (Qiu et al., 2012).
Apart from class size, the authors discussed another important
topic in online learning- the association between small
discussions groups and performance as indicated.
Based on the analysis of the relationship between class
size and student performance as presented by Qui, Hewitt, and
Brett (2012) it was clear that there is a relationship between
these two variables. Most studies investigating the impact of
class size on classroom performance have focused on the face-
to-face classroom settings in spite of the rapid increase of
online classes. I(3) believe that the development of technology
has enabled students from all over the world to access
educational opportunities in spite of their location in the world.
Therefore, it is essential for more studies to determine how the
class size would impact the online classes' students'
performance,
the significance of small group (4)discussions and performance
in online learning
. The authors also pointed out that little discussion groups in
virtual graduate classes can help in improving cooperation and
collaboration among students thereby enhancing their
performance. This is because information exchange is quicker
and more efficient in smaller groups of students than in large
groups or the whole class. Hence the burden of knowledge
exchange associated with large classes is reducible through the
creation of small discussion groups. Also, when a class is big
with more than 15 students, the students are more likely to be
anxious thereby becoming less attentive (Qiu et al., 2012). This
is an important point in the journal as it provides a possible
solution to the identified problem. Of course, collaboration is
especially essential in the online learning environment where
learners are typically isolated without the common social
support mechanisms found in the classroom-based learning
environment. It is for this reason that Hutchinson (2008) posits
that given that collaborative groups help in achieving consensus
as well as shared classroom authority, individual accountability

3. is essential in ensuring that every participant in a group can
develop through cooperative learning. Finally, the authors
examined the importance of software tools for collaborative
discussions among online learners.
It is highly likely that the arguments by Qui, Hewitt, and
Brett (2012) with regards to the impacts of small discussion
groups on classroom performance are correct. I similarly
believe that the lower discussion groups are, the most efficient
they are than having large classes. This(5) is likely to be
because smaller groups give all students the chance to
participate in the classroom activities actively.
The Importance of Software Tools for Collaborative
Discussions in Virtual Learning
The authors assert that multimedia software such as
WebKFraises, the levels of cooperation, coordination, and
communication among students and between students and
instructors on an online platform is excellent. The features in
such software allow for reading, discussions, and commenting
when learning, and the tools also help interpret complex
concepts, which saves time by assisting the students (Qui,
Hewitt & Brett, 2012). Indeed, online technology facilitates the
transfer of knowledge as well as feedback. Collins and
Halverson (2009), in their support, posit that technology can
support as well as enhance learning, knowledge acquisition as
well as improvement of intellectual analysis. This is to say that
students can use software to improve interaction and
collaboration among themselves, not bearing in mind that it can
be productive in marrying appropriate the online technology
with instructional strategies.
As Qui, Hewitt, and Brett (2012) claimed, technology can be
used to improve the quality of learning in online classrooms.
The authors mention that multimedia software such as
WebKFraises can be used to enhance the level of coordination,
communication, and cooperation between the students in online
classes. However, the software application in online learning(6)
that facilitates these functions more efficiently if it focused on

4. information exchange, a rather small interaction between
students.
References
Collins, A., & Halverson, R. (2009). Rethinking education in
the age of technology: The digital revolution and schooling in
America. New York, NY: Columbia University, Teachers
College Press
Hutchinson, D. (2008). Teaching practices for effective
cooperative learning in an online learning environment (OLE).
Journal of Information Systems Education, 18(3), 357–366.
Retrieved from the Walden Library Databases
Qiu, M., Hewitt, J., & Brett, C. (2012). Online class size, note
reading, note writing and collaborative discourse. International
Journal of Computer-Supported Collaborative Learning, 7(3),
423-442. Retrieved from the Walden Library Databases
Professor Feedback
Thank you for submitting the Week Five Assignment. I enjoyed
reading your work and ask that you take a moment to review the
feedback I left for you (see highlighted in-text and numbered
below). If you should have any questions, great or small, please
do not hesitate to ask.
Prof. Ray
(1) Review the format of an APA header
(2) Good, these are very good in-text citations
(3) while not incorrect, there is really no need to write this in
the first-person point of view
(4) Capitalization
(5) Good Analysis
(6) Good Analysis
Budget
Preclosing Trial Balance
Option 1Village of AIUVillage of AIUGeneral FundGeneral

5. FundBudgetStatement of Revenues, Expenditures and Changes
in Fund Balance - Budget to ActualFor Fiscal Year 20X9For the
Year Ended June 30, 20X9Estimated Revenues:Original (and
Final) BudgetActual on Budgetary BasisVariance Favorable /
(UnfavorableTaxes$ 125,000RevenuesInterest &
penalities20,000Taxes$ 125,000$ 120,000$ (5,000)License,
permits & fees35,000Interest &
penalities20,00021,5001,500Intergovernmental
grants15,000License, permits &
fees35,00030,750(4,250)Investment
revenue75,000Intergovernmental
grants15,00028,75013,750Miscellaneous
revenue5,000Investment revenue75,00073,750(1,250)Total
estimated revenues$ 275,000Miscellaneous
revenue5,0007,4502,450$ 275,000$ 282,200$
7,200Appropriations:ExpendituresGeneral
government80,000General government80,00088,7508,750Public
safety23,000Public safety23,00022,875(125)Street and
sanitation50,000Street and sanitation50,00048,250(1,750)Health
and welfare35,000Health and
welfare35,00041,0006,000Community
development12,000Community
development12,000(4,600)(16,600)Parks and
recreation25,000Parks and recreation25,00027,5002,500Total
appropriations225,000225,000223,775(1,225)Budgeted excess
of revenuesExcess of Revenues overover appropriations$
50,000Expenditures50,00058,4258,425Fund Balance, July 1,
20X875,00075,000- 0Fund Balance, June 30, 20X9$ 125,000$
133,425$ 8,425Village of AIUGeneral FundPreclosing Trial
BalanceRevenue and Expenditures Subsidiary LedgersJune 30,
20X9DebitCreditRevenues Subsidiary
Ledger:Taxes5,000Interest & penalities1,500License, permits &
fees4,250Intergovernmental grants13,750Investment
revenue1,250Miscellaneous
revenue2,450Totals10,50017,700Expenditures Subsidiary
Ledger:General government8,750525000057100Public

6. safety125145000358000Street and
sanitation1,750539500011100Health and welfare6,000-
5100Community development1,6005389900139900exp chgParks
and recreation2,500-75000Totals17,2503,4755314900budget
5296000DebitCreditcredit518000Closing entriesrev
change17,700debit-55000463000rev
chg(10,500)5759000323100chgAppropriations
225,0007,20046000bud fund bUnreserved fund
balance50,000312000369100Estimated revenues275,000exp
chg17,250-
46000(3,475)369100Revenues282,20013,775Unreserved fund
balance43,425Expenditures223,775(6,575)635100Encumbrances
15,0005000043,425DebitCreditRevenues Ledger
(Balances)Taxes5,000Interest & penalities1,500License, permits
& fees4,250Intergovernmental grants13,750Investment
revenue1,250Miscellaneous
revenue2,450Totals17,70010,500Expenditures Ledger
(Balances)General government8,750Public safety125Street and
sanitation1,750Health and welfare6,000Community
development1,600Parks and recreation2,500Totals3,47517,250
Option 2Village of RosternVillage of RosternGeneral
FundGeneral FundBudgetStatement of Revenues, Expenditures
and Changes in Fund Balance - Budget to ActualFor Fiscal Year
20X9For the Year Ended June 30, 20X9Estimated
Revenues:Original (and Final) BudgetActual on Budgetary
BasisVariance Favorable / (UnfavorableTaxes$
225,000RevenuesInterest & penalities30,000Taxes$ 225,000$
219,000$ (6,000)License, permits & fees45,000Interest &
penalities30,00032,5002,500Intergovernmental
grants25,000License, permits &
fees45,00039,750(5,250)Investment
revenue85,000Intergovernmental
grants25,00048,75023,750Miscellaneous
revenue6,000Investment revenue85,00082,750(2,250)Total
estimated revenues$ 416,000Miscellaneous
revenue6,0009,4503,450$ 416,000$ 432,200$

7. 16,200Appropriations:ExpendituresGeneral
government90,000General government90,00099,7509,750Public
safety33,000Public safety33,00032,775(225)Street and
sanitation60,000Street and sanitation60,00057,250(2,750)Health
and welfare45,000Health and
welfare45,00052,0007,000Community
development22,000Community
development22,00019,400(2,600)Parks and
recreation35,000Parks and recreation35,00037,5002,500Total
appropriations285,000285,000298,67513,675Budgeted excess of
revenuesExcess of Revenues overover appropriations$
131,000Expenditures131,000133,5252,525Fund Balance, July 1,
20X875,00075,000- 0Fund Balance, June 30, 20X9$ 206,000$
208,525$ 2,525Village of RosternGeneral FundPreclosing
Trial BalanceRevenue and Expenditures Subsidiary LedgersJune
30, 20X9DebitCreditRevenues Subsidiary
Ledger:Taxes6,000Interest & penalities2,500License, permits &
fees5,250Intergovernmental grants23,750Investment
revenue2,250Miscellaneous
revenue3,450Totals13,50029,700Expenditures Subsidiary
Ledger:General government9,750525000057100Public
safety225145000358000Street and
sanitation2,750539500011100Health and welfare7,000-
5100Community development2,6005389900139900exp chgParks
and recreation2,500-75000Totals19,2505,5755314900budget
5296000DebitCreditcredit518000Closing entriesrev
change29,700debit-55000463000rev
chg(13,500)5759000323100chgAppropriations
285,00016,20046000bud fund bUnreserved fund
balance131,000312000369100Estimated revenues416,000exp
chg19,250-
46000(5,575)369100Revenues432,20013,675Unreserved fund
balance133,525Expenditures283,6752,525635100Encumbrances
15,0005000052,525DebitCreditRevenues Ledger
(Balances)Taxes6,000Interest & penalities2,500License, permits
& fees5,250Intergovernmental grants23,750Investment

8. revenue2,250Miscellaneous
revenue3,450Totals29,70013,500Expenditures Ledger
(Balances)General government9,750Public safety225Street and
sanitation2,750Health and welfare7,000Community
development2,600Parks and recreation2,500Totals5,57519,250
Sheet3
Estimated Revenues:
Taxes125,000$
Interest & penalities20,000
License, permits & fees35,000
Intergovernmental grants15,000
Investment revenue75,000
Miscellaneous revenue5,000
Total estimated revenues275,000$
Appropriations:
General government80,000
Public safety23,000
Street and sanitation50,000
Health and welfare35,000
Community development12,000
Parks and recreation25,000
Total appropriations225,000
Budgeted excess of revenues
over appropriations50,000$
Village of AIU
General Fund
Budget
For Fiscal Year 20X9
Option 1Village of AIUVillage of AIUGeneral FundGeneral
FundBudgetStatement of Revenues, Expenditures and Changes
in Fund Balance - Budget to ActualFor Fiscal Year 20X9For the
Year Ended June 30, 20X9Estimated Revenues:Original (and
Final) BudgetActual on Budgetary BasisVariance Favorable /
(UnfavorableTaxes$ 125,000RevenuesInterest &
penalities20,000Taxes$ 125,000$ 120,000$ (5,000)License,
permits & fees35,000Interest &

9. penalities20,00021,5001,500Intergovernmental
grants15,000License, permits &
fees35,00030,750(4,250)Investment
revenue75,000Intergovernmental
grants15,00028,75013,750Miscellaneous
revenue5,000Investment revenue75,00073,750(1,250)Total
estimated revenues$ 275,000Miscellaneous
revenue5,0007,4502,450$ 275,000$ 282,200$
7,200Appropriations:ExpendituresGeneral
government80,000General government80,00088,7508,750Public
safety23,000Public safety23,00022,875(125)Street and
sanitation50,000Street and sanitation50,00048,250(1,750)Health
and welfare35,000Health and
welfare35,00041,0006,000Community
development12,000Community
development12,000(4,600)(16,600)Parks and
recreation25,000Parks and recreation25,00027,5002,500Total
appropriations225,000225,000223,775(1,225)Budgeted excess
of revenuesExcess of Revenues overover appropriations$
50,000Expenditures50,00058,4258,425Fund Balance, July 1,
20X875,00075,000- 0Fund Balance, June 30, 20X9$ 125,000$
133,425$ 8,425Village of AIUGeneral FundPreclosing Trial
BalanceRevenue and Expenditures Subsidiary LedgersJune 30,
20X9DebitCreditRevenues Subsidiary
Ledger:Taxes5,000Interest & penalities1,500License, permits &
fees4,250Intergovernmental grants13,750Investment
revenue1,250Miscellaneous
revenue2,450Totals10,50017,700Expenditures Subsidiary
Ledger:General government8,750525000057100Public
safety125145000358000Street and
sanitation1,750539500011100Health and welfare6,000-
5100Community development1,6005389900139900exp chgParks
and recreation2,500-75000Totals17,2503,4755314900budget
5296000DebitCreditcredit518000Closing entriesrev
change17,700debit-55000463000rev
chg(10,500)5759000323100chgAppropriations

10. 225,0007,20046000bud fund bUnreserved fund
balance50,000312000369100Estimated revenues275,000exp
chg17,250-
46000(3,475)369100Revenues282,20013,775Unreserved fund
balance43,425Expenditures223,775(6,575)635100Encumbrances
15,0005000043,425DebitCreditRevenues Ledger
(Balances)Taxes5,000Interest & penalities1,500License, permits
& fees4,250Intergovernmental grants13,750Investment
revenue1,250Miscellaneous
revenue2,450Totals17,70010,500Expenditures Ledger
(Balances)General government8,750Public safety125Street and
sanitation1,750Health and welfare6,000Community
development1,600Parks and recreation2,500Totals3,47517,250
Option 2Village of RosternVillage of RosternGeneral
FundGeneral FundBudgetStatement of Revenues, Expenditures
and Changes in Fund Balance - Budget to ActualFor Fiscal Year
20X9For the Year Ended June 30, 20X9Estimated
Revenues:Original (and Final) BudgetActual on Budgetary
BasisVariance Favorable / (UnfavorableTaxes$
225,000RevenuesInterest & penalities30,000Taxes$ 225,000$
219,000$ (6,000)License, permits & fees45,000Interest &
penalities30,00032,5002,500Intergovernmental
grants25,000License, permits &
fees45,00039,750(5,250)Investment
revenue85,000Intergovernmental
grants25,00048,75023,750Miscellaneous
revenue6,000Investment revenue85,00082,750(2,250)Total
estimated revenues$ 416,000Miscellaneous
revenue6,0009,4503,450$ 416,000$ 432,200$
16,200Appropriations:ExpendituresGeneral
government90,000General government90,00099,7509,750Public
safety33,000Public safety33,00032,775(225)Street and
sanitation60,000Street and sanitation60,00057,250(2,750)Health
and welfare45,000Health and
welfare45,00052,0007,000Community
development22,000Community

11. development22,00019,400(2,600)Parks and
recreation35,000Parks and recreation35,00037,5002,500Total
appropriations285,000285,000298,67513,675Budgeted excess of
revenuesExcess of Revenues overover appropriations$
131,000Expenditures131,000133,5252,525Fund Balance, July 1,
20X875,00075,000- 0Fund Balance, June 30, 20X9$ 206,000$
208,525$ 2,525Village of RosternGeneral FundPreclosing
Trial BalanceRevenue and Expenditures Subsidiary LedgersJune
30, 20X9DebitCreditRevenues Subsidiary
Ledger:Taxes6,000Interest & penalities2,500License, permits &
fees5,250Intergovernmental grants23,750Investment
revenue2,250Miscellaneous
revenue3,450Totals13,50029,700Expenditures Subsidiary
Ledger:General government9,750525000057100Public
safety225145000358000Street and
sanitation2,750539500011100Health and welfare7,000-
5100Community development2,6005389900139900exp chgParks
and recreation2,500-75000Totals19,2505,5755314900budget
5296000DebitCreditcredit518000Closing entriesrev
change29,700debit-55000463000rev
chg(13,500)5759000323100chgAppropriations
285,00016,20046000bud fund bUnreserved fund
balance131,000312000369100Estimated revenues416,000exp
chg19,250-
46000(5,575)369100Revenues432,20013,675Unreserved fund
balance133,525Expenditures283,6752,525635100Encumbrances
15,0005000052,525DebitCreditRevenues Ledger
(Balances)Taxes6,000Interest & penalities2,500License, permits
& fees5,250Intergovernmental grants23,750Investment
revenue2,250Miscellaneous
revenue3,450Totals29,70013,500Expenditures Ledger
(Balances)General government9,750Public safety225Street and
sanitation2,750Health and welfare7,000Community
development2,600Parks and recreation2,500Totals5,57519,250
Sheet3
DebitCredit

12. Revenues Subsidiary Ledger:
Taxes5,000
Interest & penalities1,500
License, permits & fees4,250
Intergovernmental grants13,750
Investment revenue1,250
Miscellaneous revenue2,450
Totals10,500 17,700
Expenditures Subsidiary Ledger:
General government8,750
Public safety125
Street and sanitation1,750
Health and welfare6,000
Community development1,600
Parks and recreation2,500
Totals17,250 3,475
Preclosing Trial Balance
Revenue and Expenditures Subsidiary Ledgers
June 30, 20X9
Village of AIU
General Fund