Sheet13)A/R Beginning 9/30/14450,000Johnny JamesACG 3501Section 2Water Sewer Revenues Billed 9/30/156,000,000Collected Amounts 9/30/15-5,800,000A/R Customers 9/30/15650,000#35)Land 9/30/14500,000Buliding 9/30/141,500,000Water Plant9/30/145,000,000Sewer Plant 9/30/148,000,000Water Line 9/30/1415,000,000Sewer Line 9/30/1420,000,000Machinery and Equipment 9/30/14700,000Total P-P-E 9/30/1552,700,000#56)Total P-P-E 9/30/1552,700,000Acummulated Depreciation 9/30/14-15,000,000Actual Depreciation Expense 9/30/15-1,700,000Net Book Value P-P-E 9/30/1536,000,000#6Revenues( 9/30/15)6,000,00012)Beginning (9/30/14)-400,000Billings 10/1/15155,200Billings 10/15/15140,500Billings 11/1/15 (176,550/33) *20 days107,000Billings 11/15/15 (143,000/33) * 6 days26,000Investment Income for 9/30/156,028,700.0017)Capitol Assets 9/30/152,000,000Capitol Assets 9/30/15250,000Fund Balance For Gov Funds 9/30/15100,000Taxes Recievable 9/30/1590,000Bonds Payable 9/30/15-4,750,000Accounts payable 9/30/15-25,000Net Position For Gov Activities 9/30/15-2,335,000
Sheet2
Sheet3
Written Assignment Grading Criteria/Rubric
Select a drug classification interesting to you.
Several examples of drug classifications are: antihypertensive
drugs, NSAIDS, loop diuretics, to name only a few.
Research the major drugs in this classification, using a minimum of
three valid medical sources such as MedlinePlus.gov. Your
textbook can be one of your sources. (Wikipedia is not a valid
medical source).
Take notes as you are researching the drugs included in the
particular classification.
The following areas are to be covered in your paper:
The main body of the paper, with emphasis on thorough
discussion of Mechanism of Action in student’s own words,
determines 70 % of the grade.
History/Development of classification
Major drugs in classification
Pathophysiology of diseases treated
Mechanism of action in the body-discuss thoroughly
Expected patient outcome of treatment
Forms/Routes of drug therapy
Major side effects
Adverse reactions
Patient Education Needs
Personal thoughts or opinions regarding these drugs
Medical Terminology-all medical terms other than those that
are commonly understood need to be explained. Please do
this under separate heading at end of paper.
FORMAT:
Correct formatting of paper. Including grammar, spelling, and
punctuation determines 30 % of grade.
All papers are to be in APA format. Consult any of the Writing
Centers for assistance in using this format or with developing and
writing your paper.
Excellent examples and guidelines for using APA format are also
found on the Cougarweb Homepage under the Library tab.
Format Summary:
a. 1-inch side margins, double-spaced.
b. Arial, font size 12.
c. 500-800 words
d. Cited references – minimum of three sources
follow APA guidelines for citations
2. Save your document as one document (Word file)
3. Papers will be su.
1. Sheet13)A/R Beginning 9/30/14450,000Johnny JamesACG
3501Section 2Water Sewer Revenues Billed
9/30/156,000,000Collected Amounts 9/30/15-5,800,000A/R
Customers 9/30/15650,000#35)Land 9/30/14500,000Buliding
9/30/141,500,000Water Plant9/30/145,000,000Sewer Plant
9/30/148,000,000Water Line 9/30/1415,000,000Sewer Line
9/30/1420,000,000Machinery and Equipment
9/30/14700,000Total P-P-E 9/30/1552,700,000#56)Total P-P-E
9/30/1552,700,000Acummulated Depreciation 9/30/14-
15,000,000Actual Depreciation Expense 9/30/15-1,700,000Net
Book Value P-P-E 9/30/1536,000,000#6Revenues(
9/30/15)6,000,00012)Beginning (9/30/14)-400,000Billings
10/1/15155,200Billings 10/15/15140,500Billings 11/1/15
(176,550/33) *20 days107,000Billings 11/15/15 (143,000/33) *
6 days26,000Investment Income for
9/30/156,028,700.0017)Capitol Assets 9/30/152,000,000Capitol
Assets 9/30/15250,000Fund Balance For Gov Funds
9/30/15100,000Taxes Recievable 9/30/1590,000Bonds Payable
9/30/15-4,750,000Accounts payable 9/30/15-25,000Net Position
For Gov Activities 9/30/15-2,335,000
Sheet2
Sheet3
Written Assignment Grading Criteria/Rubric
Select a drug classification interesting to you.
Several examples of drug classifications are: antihypertensive
drugs, NSAIDS, loop diuretics, to name only a few.
Research the major drugs in this classification, using a
2. minimum of
three valid medical sources such as MedlinePlus.gov. Your
textbook can be one of your sources. (Wikipedia is not a valid
medical source).
Take notes as you are researching the drugs included in the
particular classification.
The following areas are to be covered in your paper:
The main body of the paper, with emphasis on thorough
discussion of Mechanism of Action in student’s own words,
determines 70 % of the grade.
istory/Development of classification
-discuss thoroughly
effects
-all medical terms other than those that
3. are commonly understood need to be explained. Please do
this under separate heading at end of paper.
FORMAT:
Correct formatting of paper. Including grammar, spelling, and
punctuation determines 30 % of grade.
All papers are to be in APA format. Consult any of the Writing
Centers for assistance in using this format or with developing
and
writing your paper.
Excellent examples and guidelines for using APA format are
also
found on the Cougarweb Homepage under the Library tab.
Format Summary:
a. 1-inch side margins, double-spaced.
b. Arial, font size 12.
c. 500-800 words
d. Cited references – minimum of three sources
follow APA guidelines for citations
2. Save your document as one document (Word file)
3. Papers will be submitted to turnitin.com by instructor
INSTRUCTIONS FOR SUBMITTING:
Submit assignment from Assignment Tab on left-hand side of
Course Home Page. Please refer to [email protected] for
assistance
in submitting assignment.
4. mailto:[email protected]
4) Interest Earned But Not Received 15,000
7) Interest Accrued but not paid 200,000
Accrued Salaries 60,000
Accounts Payable 75,000
335,000
8) 19,703,700 I was told the professor gave this answer
somewhere.
I should find out by tomorrow
Questions to be answered, please show your work.
1. What is the amount of unrestricted Cash and Investments at
9/30/15?
2. What is the amount restricted Cash and Investments at
9/30/15?
7. What is the total amount of Accounts Payable and accrued
expenses at 9/30/15?
9. What is the amount of Net Investment in Capital Assets at
9/30/15?
10. What is the amount of Restricted Net Position at 9/30/15?
11. What is the amount of Unrestricted Net Position at 9/30/15?
12. What was the amount of Water & Sewer Revenues for the
year ending 9/30/15?
13. What is the total amount of Investment Income for the year
ending 9/30/15?
14. What is the amount of cash that was paid for expenses for
the year ending 9/30/15?
15. What is the total amount of expenses excluding depreciation
5. for the year ending 9/30/15?
16. What is the total amount of expenses including depreciation
for the year ending 9/30/15?
17. What is the amount of total Net Position for the
Governmental Activities at 9/30/15?
ACG 3501 – Fall 2013
Government Activity – Part Three
Instructions
Use an Excel spreadsheet to organize the background
information provided here in such a
manner as to allow you to answer the questions noted under the
“Quizzes” tab for “Government
Activity 3”. You may find it helpful to actually prepare journal
entries and post them to T
accounts. Please clearly label all rows and columns in your
spreadsheet and show all
calculations. Remember, your formulas in a cell may not
always be visible when uploaded;
therefore, please show all work using the rows and columns
approach. Your work will be
completed a lot more efficiently if you thoroughly review the
questions you are required to
6. answer before attempting to set up your Excel spreadsheet.
Submission of your Excel spreadsheet is a required part of this
assignment and is worth 15 points.
The remaining 60 points for this assignment are related to the
questions (located under the
“Quizzes” tab) that you will need to answer using the
background information provided here. In
order to receive the total 15 points for your spreadsheet, you
will need to attach it and then
submit it via the “Assignments” tab in Webcourses.
Guidelines for the preparation of your Excel spreadsheet are as
follows:
the top of the spreadsheet.
ions are
asked in the “quiz”.
Indicate the question number(s) from the “quiz” on your
spreadsheet next to the related
work.
work. Please avoid using
abbreviations that are not generally accepted in the accounting
7. vernacular.
formulae used in each cells.
places (i.e. one thousand ten
dollars and 20 cents should show as 1,010 not $1,010.20).
The information on your spreadsheet will be used to determine
if any partial credit should be
awarded for questions that are missed on the “quiz”. Therefore
it is very important that you
make the information on your spreadsheet easy for someone not
familiar with how your brain
thinks to follow the work and easily find your answers.
ACG 3501 – Fall 2013
Government Activity – Part Three
Background Information
The following information relates to the Town of Johnsonville
for the fiscal years ending 9/30/14
and 9/30/15.
8. Following is selected information from the Statement of Net
Position prepared for the Town’s
Water and Sewer Utility Fund for the year ended 9/30/14.
cted cash and investments 1,700,000
– customers 450,000
o Land 500,000
o Buildings 1,500,000
o Water Plant 5,000,000
o Sewer Plant 8,000,000
o Water Lines 15,000,000
o Sewer Lines 20,000,000
o Machinery and equipment 700,000
o Construction in progress – sewer plant upgrade 500,000
000
– customer deposits
200,000
9. – current portion 600,000
– long-term portion 20,000,000
o Net investment in capital assets 17,100,000
o Restricted
– sewer plant upgrade 1,500,000
o Unrestricted 595,000
The following transactions occurred in the Town’s Water and
Sewer Utility Fund during the
fiscal year ending 9/30/15.
1. Water and sewer revenues billed to customers throughout the
year $ 6,000,000
2. Salaries and benefits paid throughout the year - operations $
1,800,000
3. Salaries and benefits paid throughout the year –
general/administrative $ 400,000
4. Operating expenses paid throughout the year $ 600,000
5. General/administrative expenses paid throughout the year $
150,000
6. Investment income received during the year – unrestricted
investments $ 50,000
7. Investment income received during the year – invested
customer deposits $ 10,000
8. Recorded estimated depreciation based on actual from prior
10. year $ 1,600,000
9. Completed the sewer treatment plant upgrades in progress
9/30/14 $ 1,500,000
10. Paid interest on bonds $ 1,200,000
11. Paid principal on bonds $ 600,000
12. Information about water and sewer billings for October and
November 2015
a. Amounts billed
i. 10/1/15 for water and sewer service 8/11/15 - 9/10/15 $
155,200
ii. 10/15/15 for water and sewer service 8/25/15 - 9/24/15
140,500
iii. 11/1/15 for water and sewer service 9/11/15 - 10/13/15
176,550
iv. 11/15/15 for water and sewer service 9/25/15 – 10/27/15
143,000
13. Additional information at 9/30/15:
a. Interest earned but not received on unrestricted
fixed income investments $ 15,000
b. Interest incurred but not paid on bonds payable 200,000
c. Accrued salaries and benefits incurred but unpaid at 9/30/15
60,000
d. Unrealized gains due to increase in fair value of
i. Unrestricted investments 25,000
ii. Restricted investments 35,000
e. Actual depreciation expense 1,700,000
14. Additional background information
11. a. During the current year, $5,800,000 was collected from
customers for amounts
billed.
b. There was no net change in the number of utility customers
from 9/30/14 to
9/30/15.
c. All bonds were issued to construct or acquire property, plant,
or equipment for the
Water and Sewer Utility Fund.
d. The Town issued $2,000,000 in bonds in June 2014 to
provide funds for sewer
system upgrades estimated to cost $2,000,000.
e. All investments consist of U.S. Treasury bonds, municipal
bonds, and stocks
actively traded on U.S. exchanges.
f. No assets were retired, traded, or sold during the year ended
9/30/15.
g. The Town is not required to, and therefore does not,
allocate/pay interest earned
on invested customer deposits to customers.
h. For purposes of this assignment, ignore the effects of
capitalized interest.
i. Water and sewer services are consumed equally throughout a
month.
The following information relates to the Town’s governmental
12. funds.
1. Total fund balance for all governmental funds at 9/30/15 $
100,000
2. The following transactions occurred during the year related
to governmental funds and
government-type activities
a. General obligation bonds of $5,000,000 were issued on
11/1/14 at 105 the
proceeds of which were used to purchase park land on 12/15/14.
b. An additional $250,000 of general capital assets was
purchased during the year.
c. Accounts payable at 9/30/14 amounted to $50,000 and at
9/30/15 amounted to
$75,000.
d. Amounts paid on outstanding general obligation bonds were
$500,000 for
principal and $400,000 for interest.
e. Depreciation expense for general capital assets for the year
ending 9/30/15 is
$3,000,000.
f. At 9/30/15, $90,000 of property taxes receivable was
expected to be collected in
the spring of 2016.