Balance Sheet and Cash Flow Statement Grading GuideFIN575 V.docx

Balance Sheet and Cash Flow Statement Grading Guide
FIN/575 Version 3
3
Balance Sheet and Cash Flow Statement Grading Guide
FIN/575 Version 3
Project Budget and Finance
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Individual Assignment: Balance Sheet and Cash Flow
StatementPurpose of Assignment
The purpose of this assignment is for students to initiate and

complete a comprehensive financial plan. The ultimate result
will be a set of pro forma financial statements including an
income statement, balance sheet, and cash flow statement. The
student will develop requisite assumptions about the dollar
values to be budgeted.
Grading Guide
Content
Met
Partially Met
Not Met
Comments:
The student created a 350-word balance sheet which reviews the
revenue and expense items based on the information suggested
by the instructor and determine the best realistic values.
The student included the following information:
1. Conduct an internet search or use an example in the textbook.
2. Review the budget, income statement, and cash flow items,
along with instructor feedback.
Total Available
Total Earned
10.5
#/10.5

Writing Guidelines
Met
Partially Met
Not Met
Comments:
The paper—including tables and graphs, headings, title page,
and reference page—is consistent with APA formatting
guidelines and meets course-level requirements.
Intellectual property is recognized with in-text citations and a
reference page.
Paragraph and sentence transitions are present, logical, and
maintain the flow throughout the paper.
Sentences are complete, clear, and concise.
Rules of grammar and usage are followed including spelling and
punctuation.

Total Available
Total Earned
10.5
#/10.5
Assignment Total
#
15
#/15
Additional comments:
2013 COLUMBIA SOUTHERN UNIVERSITY 1
Adding Audio to a PowerPoint
Microsoft Word 2007/2010/2013
1. Identify each slide that needs audio.
2. While on the slide that needs audio, select the Audio option
from the Insert menu.
3. From the Audio menu, select the type of audio being used.

a. Online Audio is best for short, generic sound clips (e.g. a
baby crying, dog barking,
window breaking)
b. Audio on my PC would be used if you have sound clips
already saved on the
computer.
c. Record Audio would be used to record new sound clips to be
used in the
PowerPoint (this is most likely what will be used and what the
following instructions
will demonstrate)
4. Be sure that your microphone is plugged in and select Record
Audio
5. In the Name field, type the title of the recorded audio file.
6. Click on the red record button.

7. After clicking on the record button, say what you would like
to record into the microphone.
8. When you are done recording, click on the blue stop button
9. After clicking on the stop button, you will see a sound icon
appear on your screen. The size
and location of this icon can be changed by clicking on it.
10. To listen to the audio, click on the sound icon and then the
play arrow.
Editing your Audio
1. Click on the sound icon and then the Playback menu under
Audio Tools.

2. From the Editing menu, you can trim the length of the audio
or make it fade in and out.
3. To trim the audio, select Trim Audio from this menu.
4. To trim from the beginning, slide the green bar to the right.
To trim from the end, slide the red
bar to the left.
5. To have the audio fade in or out, select the number of
seconds you would like for it to do this
from the Fade Duration section.

6. To have the audio play automatically, select automatically
under the start options on the Audio
Options section. Otherwise, the audio will start when the icon is
clicked.
7. To have the audio play across all slides, play continuously
until stopped, or rewind after it is
played, check the box that corresponds to the option in the
Audio Options section.
8. To hide the sound icon during the slideshow, check the Hide
During Show box in the Audio
Options section.
9. To have the music automatically play in the background of
every slide, select Play in Background
from the Audio Styles menu. Note: this option is best for music
or sounds that are relevant to
the entire presentation.

BOS 3701, Industrial Ergonomics 1
Course Learning Outcomes for Unit VIII
Upon completion of this unit, students should be able to:
5. Examine key management approaches for addressing
workplace ergonomics issues.
5.1 Examine managerial strategies that can be used to reduce
potential hazards.
7. Recommend ergonomically sound control strategies for
workplace situations.
7.1 Recommend strategies for improving the safety of the
employees.
Reading Assignment
Chapter 16:
Case Studies
Unit Lesson
Well, here we are; the course is nearing completion, and you

will soon have another Occupational Safety and
Health (OSH) course behind you in your pursuit of your degree.
We only have a couple more hurdles here to
finish — the first being the reading of the case studies found in
Chapter 16. You may also want to spend
some time with the appendices found after the last chapter.
After reviewing this unit’s materials, make certain to review
your grades so far. Make sure that you have
completed all of the other units and have received a grade for
them. It would be terrible if you thought
everything was good when, in fact, there was an issue. The Unit
VIII Course Project will also be due this unit.
For the Unit VIII Project, you will be required to submit a
PowerPoint presentation based upon the work you
completed in Units IV and VII. Specific instructions will be
provided in the syllabus. Please make sure that you
read them carefully.
Let us now review some of the things we have completed up to
this point in the course. Each chapter of the
textbook presented a different ergonomics-related topic. The
course materials also provided a number of
examples to align with these various topics, and we relied on
our hypothetical employees, Amy and Adam, to
help apply some of the key points presented in the materials to
jobs that most people have some familiarity
with. Most people have had a car serviced, and most people
have shopped at a big-box store. Not everyone
who takes this course is a career safety person. Some of you
may be truck drivers, waitresses, or stay-at-
home parents. Hopefully, some of the examples provided in the
unit lessons helped you to relate to the
materials and helped you to consider the various steps involved
in evaluating workstations and
recommending ergonomic controls for a given job.

We have yet to consider implementation of recommended
controls, however. Strangely enough, this can
sometimes be one of the most difficult aspects of providing
employees with a safe and helpful workplace. This
is because people make up organizations and subsequently need
to be considered when it comes to
developing and implementing any organizational change effort.
Organizational research has shown that
employee involvement is not only tied to successful change
efforts but to organizational effectiveness (Amah
& Ahiauzu, 2013). This includes change efforts that deal with
worker safety and health. Not every employee
will necessarily have a desire to follow new protocols related to
safety and health in the workplace. For
instance, Amy’s new $100 shoes that are designed to make
standing more bearable may not align with her
fashion sense, and calling for assistance to maneuver heavier
items at the checkout counter may seem like
more of a nuisance to her than what it is worth; Amy may not
want to anger grumpy customers by slowing
down the line. Likewise, Adam may forego utilizing some of the
materials handling carts, which were
UNIT VIII STUDY GUIDE
Getting Buy-In
purchased to help him and other employees to move tires and
batteries around the shop, because they are

too time consuming to hunt down and use.
The tendency for employees not to follow newly implemented
safety and health measures, which includes
proper application of ergonomics-related controls, can be
problematic and frustrating to the person who
oversees the safety program at any facility or jobsite. Getting
employees to follow the rules is not always an
easy thing to do. Oftentimes, a given safety-related practice
may interfere with productivity or may be
perceived as a nuisance or an interruption to the employees’
daily routine that has otherwise remained the
same for years. So what is an OSH practitioner to do?
Generally, there are three approaches to getting employees to
comply. The first is to set up a safety and
health program (including an ergonomics program), which
documents policies and procedures that require
compliance with safety rules. Such a program would require job
hazard analysis, implementation of controls
and work rules, training, and disciplinary procedures for
noncompliance. A final step of this approach would
require a periodic review of the program. This is a traditional
compliance approach to safety in the workplace.
Indeed, if an employer is cited by the Occupational Safety and
Health Administration (OSHA) for a standard
violation, and the employer chooses to argue that the employee
was at fault for not following the company’s
safety rules, the OSHA compliance officer will check to see if
such a program exists at the facility or site and if
employees are consistently disciplined for noncompliance. If all
of these elements are not in place, then a
citation may be forthcoming. It is one thing to have a written
program on the shelf, but it is quite another to
fully implement such a program.

Of course, forcing employees to comply with rules does not
necessarily ensure that employees will always go
along with what is expected. The compliance model only
ensures that employees will make an effort not to
get caught. There is often nothing to prevent employees from
removing safety glasses or not using the new
lifting device when the safety supervisor has moved on to
inspect other departments.
The second approach for getting employees to comply with
safety and health-related expectations employs
an approach to get employees to actually want to follow the
rules by appealing to human psychology. One of
the best ways to go about doing this is through the
implementation of a safety and health management
system that includes a high level of commitment by top
managers along with a high degree of employee
involvement in all phases of the safety program’s development,
implementation, and continuous improvement
processes. Such an approach obviously includes hazard
recognition and control efforts, training, and program
effectiveness evaluation.
This second approach is consistent with what has come to be
known as a safety and health management
system, and many of OSHA’s ergonomics-related
recommendations for specific industries utilize this
approach (OSHA, n.d.). It is important for top managers to be
highly committed to such an endeavor so that
employees clearly recognize that safety and health are core
values of the organization and that shortcuts
should not be taken when it comes to worker safety and health.
Employee involvement is also crucial to the
success of such an approach. When people have an opportunity
to provide input in how to best do their jobs
safely, they are much more likely to follow through with

implementing the controls. This is because the
frontline employee typically understands his or her job better
than anybody and, oftentimes, can offer the best
solution to a given problem. Also, participation in the process
also results in employees buying into the
solution because they are allowed to be a part of the solution
rather than having a solution that may or may
not work forced upon them.
Such systems are based on the total quality management (TQM)
model, and standards have been developed
by a number of organizations such as the American National
Standards Institute, the International Standards
Organization, and even OSHA to help employers implement
such an approach in their organizations (Pardy &
Andrews, 2010). Other psychologically based approaches
involve behavior-based safety systems, which are
often used by organizations with more sophisticated safety and
health management systems that involve a
behavior reward system for safe behaviors noted by an observer
(often a coworker) (Pardy & Andrews, 2010).
Of course, these latter approaches have books written about
them, and it would be difficult to do them justice
in a few short paragraphs, but you will certainly run across
these approaches elsewhere in CSU’s OSH
program. Suffice it to say that much attention has been paid to
overcoming unsafe behavior in the workplace
and that there are opportunities out there for the safety
practitioner who is grappling with the issue of getting
employees to follow the rules.

We have come to the end of our final unit lesson. In this course,
you have had an opportunity to learn a great
deal about ergonomics, and hopefully you will be able to apply
much of what has been learned to your
workplace. In this last unit, you will also have an opportunity to
apply key ergonomics-related concepts to the
workplace scenario that you have dealt with in the previous two
units by putting together a PowerPoint
presentation. Before you submit it, picture yourself in the
audience, and see how the presentation flows. This
presentation needs to be both entertaining and enlightening.
Capture the audience right out of the gate, and
keep them engaged throughout the entire presentation. You have
been in classes before or in presentations
where you fell asleep in the first five minutes or have
completely tuned out within the first two slides. You have
the power to make a difference here with this presentation.
Make it yours, and make it wonderful. Have others
look and listen to your presentation. Get a lot of feedback, and
make any appropriate changes before you
submit. You are capable of putting together a well thought-out
presentation!
References
Amah, E., & Ahiauzu, A. (2013). Employee involvement and
organizational effectiveness. The Journal of
Management Development, 32(7), 661-674.
Occupational Safety & Health Administration. (n.d.). Prevention

of musculoskeletal disorders in the workplace.
Retrieved from
https://www.osha.gov/SLTC/ergonomics/index.html
Pardy, W., & Andrews, T. (2010). Integrated management
systems: Leading strategies and solutions.
Plymouth, United Kingdom: Government Institutes.
Learning Activities (Non-Graded)
Non-Graded Learning Activities are provided to aid students in
their course of study. You do not have to
submit them. If you have questions, contact your instructor for
further guidance and information.
After reading the Unit VIII Lesson and the required reading,
consider visiting the Occupational Safety and
Health Administration webpage (http://www.osha.gov) and
searching for the General Duty Clause, Section
5(a)(1) and 5(b) of the Occupational Safety and Health Act.
Then, consider how you could apply the
underlying intent of this section of the act in your career as a
safety professional.
http://www.osha.gov/

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