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- 1. STATEMENT ON THE INTEGRATION OF FAITH AND WORK A s a university, we believe that the message of Jesus Christ bears profound implications, not only for individuals, but also for society and the ways that we as individuals live within it. The Lord Jesus instructed His followers to live as salt and light within society, which implies a call to live out our lives in ways that contribute to the common good. We are convinced that this call extends to the workplace and that our respective vocations represent vital opportunities to glorify God by serving others in ways that promote human flourishing. Therefore, by God’s grace, we seek to distinguish ourselves as a university by instilling a sense of vocational calling and purpose in our students, faculty and staff in accord with the following principles: WE BELIEVE that God’s Word speaks authoritatively about creation, fall and redemption as well as the restoration of all things through Christ Jesus. Therefore, we are convinced that the Christian worldview offers hope of restoration, not only for individuals, but
- 2. also for families, communities and societies in which individuals live, work and serve one another. WE BELIEVE that God the Almighty created the world, placed human beings within it and blessed them by making them responsible for cultivating and caring for creation. Therefore, we are assured that our work within the world matters to God and our neighbors, and that we honor God by serving others in ways that promote human flourishing. WE BELIEVE that Jesus Christ is both Savior and Lord and that all who follow Jesus should seek His Kingdom and His righteousness in relation to all aspects of human experience, including culture and society. Therefore, we have resolved to carry out our work within the public arena with compassion, justice and concern for the common good. WE BELIEVE that Jesus’ death, burial and resurrection secured abundant and eternal life for all who believe and that Christ transforms all that we say and do. Therefore, we are convinced that Grand Canyon University should positively impact those who study at, work for and live near the university in ways that accord with the teachings of Jesus Christ.
- 3. WE BELIEVE that mankind was originally created in the image of God and given responsibility over creation, but that all have failed to fulfill their God-given purpose and responsibility. We believe that God redeems and restores men and women in Christ, creating them anew for the good works He has prepared them to do. Therefore, we are confident that the work we do is a part of God’s calling on our lives and a means by which we can glorify God as we meet others’ needs. WE BELIEVE that regeneration by the Holy Spirit is essential for salvation and that the work of God’s Spirit in the human heart invariably results in renewed purpose and the growth of Christ- like love for neighbors and neighborhoods. Therefore, we are certain that God is working to restore the broken lives and communities of this fallen world through the collective gifts, talents, skills and resources of those who have been transformed by the power of the gospel. WE BELIEVE that salvation comes through Jesus Christ alone and involves redemption of the whole person. Therefore, we are convinced that the Christian life must involve compassion and care, not only for the spiritual needs of mankind, but also for basic physical needs that
- 4. stem from poverty, oppression and injustice. WE BELIEVE in the spiritual unity of all believers in Christ and that evangelism and societal engagement are duties of the Christian life. Therefore, we are devoted to demonstrating the love of Jesus together as we share the gospel message and shape society according to the principles of His Kingdom. WE BELIEVE that the gospel message denounces evil and injustice while offering hope for reconciliation to Christ and the restoration of human culture and society through Him. Therefore, we recognize and embrace the potential of human work for furthering the greater good and strive to further the good of the culture and the society through education and the embodiment of biblical principles related to goodness and justice. “Let the favor of the Lord our God be upon us, and establish the work of our hands upon us; yes, establish the work of our hands!” (Psalm 90:17). 15COT0123 Financial Accounting Principles
- 5. Assessment 3: Internal Control and Accounting for Assets Worksheet Use this worksheet to complete the following three exercises for Assessment 3. Refer to the instructions in the course for submitting your assessment.Exercise 3-1 The Scheiffer Company’s most recent bank statement and book balances of cash reconciliations were completed on September 30, 2012. Two checks were reported outstanding: check #6798 for $1135.50 and check #6794 for $524.00. The following information is available for the October 31, 2012 reconciliation. Section of the October 31 Bank Statement Previous Balance Total Checks & Deposits Total Deposits & Credits Current Balance 16,345.50 9,695.55 11,146.85 17,796.80 Checks and Debits Deposits and Credits Daily Balance Date No. Amount Date Amount Date Amount 10/02 6798 1,135.50
- 9. 10/26 18,041.20 10/29 19,491.95 10/30 17,796.80 From Scheiffer’s Accounting Records Cash Receipts Deposited Date Cash Debit Oct 4 1,214.50 11
- 10. 2,054.55 20 3,990.25 23 2,436.80 9,696.10 Cash Disbursements Check No. Cash Credit 7001 1,788.50 7002 815.00 7003 405.35 7004 954.00 7005
- 12. R12 9,696.10 24,382.10 31 Total disbursements D23 9,129.90 15,252.20 Check #7005 was drawn correctly for $1985.95 to pay for office equipment. The recordkeeper recorded it as a debit for Office Equipment and a credit to Cash for $1955.95, but misread the amount of the check, which was $1985.95. The non-sufficient funds check for a $605.75 account payment was received from a customer, A. B. Fransen. The company has not yet recorded the returned check. The credit memo is the bank’s collection on a $1450.00 note and shows the deduction of a $20.00 collection fee. The company has not recorded the collection or the fee. Based on the information provided, complete the following tasks: Prepare an October 31, 2012, bank reconciliation for the Scheiffer Company. SCHEIFFER COMPANY Bank Reconciliation October 31, 2012 [Create the bank reconciliation here.] Make the necessary journal entries to adjust the book balance of cash to the reconciled balance. [Create the journal entries here.] For distinguished performance, provide three possible reasons why some of the numbered checks in the sequence are missing from the bank statement.Exercise 3-2 Prepare journal entries for the Russell Company’s 2011 and 2012 transactions summarized below and the company’s year-
- 13. end adjustments to Bad Debts Expense. Round off all amounts to the nearest dollar. Note: The company uses a perpetual inventory system. Summarized Transactions The Russell Company began operations on January 1, 2011, and completed several transactions that involved credit sales, accounts receivable collections, and bad debts.2011 Sold merchandize that cost $1,350,000, on credit, for $1,575,000. Terms n/30. Wrote off $18,100 of accounts receivable that were uncollectible. Received cash in the amount of $822,500 as accounts receivables payments. In performing year-end account adjustments, the company estimated that 2 percent of accounts receivables will not be collectible. [Create the 2011 journal entries here.]2012 Sold merchandize that cost $1,325,000, on credit, for $1,592,000. Terms n/30. Wrote off $24,500 of accounts receivable that were uncollectible. Received cash in the amount of $1,428,300 as accounts receivables payments. In performing year-end account adjustments, the company estimated that 2 percent of accounts receivables will not be collectible. [Create the 2012 journal entries here.]Exercise 3-3 On January 1, the Hanover Beverage Company replaced the palletizing machine on one of its juice lines. The cost of the machine was $195,000. The machine’s expected life is five years or 480,000 units, and its estimated salvage value is $19,500. The following numbers of units were produced over the next four years: Year Units
- 14. 1 121,000 2 119,500 3 122,600 4 123,000 At the end of the 4th year, the total number of units produced exceeded expectations. Note: Depreciation cannot drop below its estimated salvage value. Determine the depreciation on the palletizer for each of the four years, as well as the combined total for all four years. Use two of the following three methods of depreciation. For distinguished performance, use all three methods. Round your answers to the nearest dollar. Straight-line. Units-of-production. Double-declining-balance. [Provide the depreciation calculations here.] 1 image1.png Diversity and Learning Environments Reflective Essay Assessment Description As classroom leaders, teachers have many opportunities to encourage everyone to respect people of all backgrounds and abilities, and promote a positive classroom environment that supports learning and decreases disruptive behavior. Teachers should reflect on their own values and beliefs in order to understand any underlying effects these beliefs may have on their instruction and interaction styles with students. Such awareness can help teachers be more objective, have more
- 15. empathy and understanding of others, and set the tone for a respectful and cooperative learning environment. Prepare a 750-1,000 word reflective essay on the topic of diversity and learning environments. Within your essay, address the following: · Describe personal frames of reference regarding cultural, linguistic, and gender differences. · Reflect upon how your personal background and frames of reference can, however unintentionally, create bias in your relationships with students and families, how you design instruction, and the classroom environment you promote. · Describe specific ways to decrease potential bias in your classroom, including ways to incorporate your students’ abilities, interests, and cultural and linguistic backgrounds into the learning environment. · Review the “Statement on the Integration of Faith and Work” in the topic Resources. Using this as a guide, discuss how Christian values align with establishing a multicultural classroom that demonstrates and teaches how to respect people of all backgrounds and abilities.