By now you all should be having clearer idea of your research paper and its main arguments. As you are reading the sources for the annotated bibliography start forming your main arguments and supporting evidence for your research papers. Pay attention to the sources that directly and closely address your research topic and start to put them into categorizes as how they address your research problem. This is your literature review section. The outline for your research paper is due on Sunday October 17th. I have posted a general outline template under Files. It should be ~ 2 pages long. Try to be specific. This will help me give you better feedback.
General Outline Template
I. Introduction
a. Motivation
b. Research statement (question(s))
c. Purpose/significance
II. Background (historical and/or contextual)
a. Here explain the nature and parameters of the social phenomenon you are studying
b. Cover the historical background that serves the paper
III. Literature Review
a. Category 1
b. Category 2
c. Category 3
d. End this section by restating your research statement
IV. Methodology
a. Method(s) you are adopting (comparative, historical, analytical, etc.)
b. Justify case study and comparison (if any)
c. Clearly define your concepts (breaking them into their measurable variables)
d. Sources/data
V. Main body (Arguments)
a. Argument 1
i. Explain the argument
ii. Supporting evidence and/or logic
b. Argument 2
i. Explain the argument
ii. Supporting evidence and/or logic
c. Argument 3
i. Explain the argument
ii. Supporting evidence and/or logic
VI. Conclusion
Chart of AccountsThis chart of accounts should help you identify the appropriate accounts to record to as you are analyzing and journaling transactions for this workbook. There is nothing to complete on this page; this is simply a resource for you.Asset AccountsLiability AccountsEquity AccountsAcct #Acct #Acct #Cash101Notes Payable201Common Stock301Baking Supplies102Accounts Payable202Dividends302Prepaid Rent103Wages Payable203Cost of Goods Sold303Prepaid Insurance104Interest Payable 204Baking Equipment105Office Supplies106Accounts Receivable107 Accumulated Depreciation108Merchandise Inventory109Revenue AccountsAcct #Bakery Sales401Merchandise Sales402Expense AccountsAcct #Baking Supplies Expense501Rent Expense502Insurance Expense503Misc. Expense504Business License Expense505Advertising Expense506Wages Expense507Telephone Expense508Interest Expense509Depreciation Expense510Office Supplies Expense511CashBaking SuppliesPrepaid RentPrepaid InsuranceBaking EquipmentOffice SuppliesAccounts ReceivableAccumulated DepreciationMerchandise InventoryNotes PayableAccounts PayableWages PayableInterest Payable Common StockDividendsBakery SalesMerchandise SalesBaking Supplies ExpenseRent ExpenseInsurance ExpenseMisc. ExpenseBusiness License ExpenseAdvertising ExpenseWages ExpenseTelephone ExpenseInterest ExpenseDepreciation ExpenseOffice Supplies ExpenseCost of Goods Sold
October Journal EntriesA ...
Chart of AccountsThis chart of accounts should help you identify tJinElias52
Chart of AccountsThis chart of accounts should help you identify the appropriate accounts to record to as you are analyzing and journaling transactions for this workbook. There is nothing to complete on this page; this is simply a resource for you.Asset AccountsLiability AccountsEquity AccountsAcct #Acct #Acct #Cash101Notes Payable201Common Stock301Baking Supplies102Accounts Payable202Dividends302Prepaid Rent103Wages Payable203Cost of Goods Sold303Prepaid Insurance104Interest Payable 204Baking Equipment105Office Supplies106Accounts Receivable107 Accumulated Depreciation108Merchandise Inventory109Revenue AccountsAcct #Bakery Sales401Merchandise Sales402Expense AccountsAcct #Baking Supplies Expense501Rent Expense502Insurance Expense503Misc. Expense504Business License Expense505Advertising Expense506Wages Expense507Telephone Expense508Interest Expense509Depreciation Expense510Office Supplies Expense511CashBaking SuppliesPrepaid RentPrepaid InsuranceBaking EquipmentOffice SuppliesAccounts ReceivableAccumulated DepreciationMerchandise InventoryNotes PayableAccounts PayableWages PayableInterest Payable Common StockDividendsBakery SalesMerchandise SalesBaking Supplies ExpenseRent ExpenseInsurance ExpenseMisc. ExpenseBusiness License ExpenseAdvertising ExpenseWages ExpenseTelephone ExpenseInterest ExpenseDepreciation ExpenseOffice Supplies ExpenseCost of Goods Sold
October Journal EntriesA CompanyGeneral Journal Entries October, 20xxDateAccountsDebitCredit1-Oct$$1-Oct3-Oct7-Oct10-Oct11-Oct13-Oct13-Oct14-Oct30-Oct31-Oct31-Oct31-OctTotal- 0- 0<== Do the debits equal the credits? (they should)
November Journal EntriesA CompanyGeneral Journal Entries November, 20xxDateAccountsDebitCreditTotal- 0- 0<== Do the debits equal the credits? (they should)
December Journal EntriesA CompanyGeneral Journal Entries December, 20xxDateAccountsDebitCreditBe sure to review the Inventory Valuation tab (Columns M-P) for all Inventory related journal entries as they are given to you! Total- 0- 0<== Do the debits equal the credits? (they should)
Inventory ValuationFIFOPurchasesSalesEnding InventoryPurchasesDateNo. of ItemsUnit PriceTotal PriceNo. of ItemsUnit PriceTotal PriceNo. of ItemsUnit PriceTotal PriceDate
Microsoft: Below are the journal entries for each inventory related transaction! All you need to do is copy and paste it into the correct dates on the December Journal tab! DrCr12/7: 10 boxes purchased at $67-Dec10$ 6.00$ 60.0010$ 6.00$ 60.007-DecMerchandise Inventory (10 x $6)60.0012/20: 20 boxes purchased at $6.10 Cash60.0012/30: 25 boxes purchased at $6.0515-Dec8$ 6.00$ 48.002$ 6.00$ 12.00Purchased inventorySales – selling price, $8.50 a box12/15: 8 boxes20-Dec20$ 6.10$ 122.002$ 6.00$ 12.0015-DecCash (8 x $8.50)68.0012/24: 18 boxes20$ 6.10$ 122.00 Merchandise Sales Revenue68.0022$ 134.00Record sale of inventory24-Dec2$ 6.00$ 12.0015-DecCost of Goods Sold (8 X $6)48.0016$ 6.10$ 97.604$ 6.10$ 24.40 Merchandise ...
Unit IV Essay Companies are always responding to inside and outs.docxmarilucorr
Unit IV Essay
Companies are always responding to inside and outside forces. There are pressures from customers, the marketplace, governments, suppliers, and many other factors connected to the business. Some of these factors impact how leaders of a company respond with strategies and their implementation.
For this essay, you will conduct research on how internal and external forces impact a corporation’s strategy and implementation. You may use the same company or organization you have used for the SWOT and EFAS table, or you may choose a new one. You must use at least three sources, one of which must be from the CSU Online Library. In your essay, address the following questions:
Describe the general forces of sociocultural, technological, economic, environmental, and political-legal, in the societal environment. How does your company address each of these?
Distinguish between a fragmented and consolidated industry, and describe examples of each. Given the business area of your company, does the company exist in a fragmented or consolidated industry? Within this industry type, is the company more consolidated or fragmented?
In what ways may a corporation’s structure and culture be internal strengths or weaknesses? Look at your organization, and analyze its structural and cultural strengths and weaknesses. How can the weaknesses be improved? How would an IFAS Table help in this situation?
Your essay should be at least two pages in length, double-spaced, and in 12 pt. Times New Roman font. The title and reference pages do not count towards the minimum page length. To complete this assignment, a minimum of three reputable sources must be used, cited, and referenced. At least one reference must come from the CSU Online Library. Use APA style guidelines.
Information about accessing the grading rubric for this assignment is provided below.
Instructions
Chart of AccountsAsset AccountsLiability AccountsEquity AccountsAcct #Acct #Acct #Cash101Notes Payable201Common Stock301Baking Supplies102Accounts Payable202Dividends302Prepaid Rent103Wages Payable203Prepaid Insurance104Interest Payable 204Baking Equipment105Misc. Supplies106Accounts Receivable107 Accumulated Depreciation108Merchandise Inventory 109Revenue AccountsThis chart of accounts should help you identify the appropriate accounts to record to as you are analyzing and journaling transactions for this workbook. There is nothing to complete on this page; this is simply a resource for you.Acct #Bakery Sales401Merchandise Sales402Expense AccountsAcct #Baking Supplies Expense501Rent Expense502Insurance Expense503Misc. Expense504Business License Expense505Advertising Expense506Wages Expense507Telephone Expense508Interest Expense509Depreciation Expense510Misc. Supplies Expense511Cost of Goods Sold512
Step 1 July JournalPeyton ApprovedGeneral Journal Entries Jul-14DateAccountsDebitCredit1-JulCash15,000.00 Common Stock15,000.00Contributed cash for common stock1-JulBaking Suppllies ...
InstructionsChart of AccountsAsset AccountsLiability AccountsEqu.docxdirkrplav
Instructions
Chart of AccountsAsset AccountsLiability AccountsEquity AccountsAcct #Acct #Acct #Cash101Notes Payable201Common Stock301Baking Supplies102Accounts Payable202Dividends302Prepaid Rent103Wages Payable203Prepaid Insurance104Interest Payable 204Baking Equipment105Misc. Supplies106Accounts Receivable107 Accumulated Depreciation108Revenue AccountsThis chart of accounts should help you identify the appropriate accounts to record to as you are analyzing and journaling transactions for this workbook. There is nothing to complete on this page, this is simply a resource for you.Acct #Bakery Sales401Merchandise Sales402Expense AccountsAcct #Baking Supplies Expense501Rent Expense502Insurance Expense503Misc. Expense504Business License Expense505Advertising Expense506Wages Expense507Telephone Expense508Interest Expense509Depreciation Expense510
Inventory ValuationFIFOPurchasesDatePurchasesSalesEnding InventoryDrCr9/7: 10 bottles purchased at $67-Sep10$ 6.00$ 60.0010$ 6.00$ 60.007-SepMerchandise Inventory (10 x $6)60.009/20: 20 bottles purchased at $6.10 Cash60.009/30: 25 bottles purchased at $6.0515-Sep8$ 6.00$ 48.002$ 6.00$ 12.00Purchased inventorySales – selling price, $8.50 a bottle9/15: 8 bottles20-Sep20$ 6.10$ 122.002$ 6.00$ 12.0015-SepCash (8 x $8.50)68.009/24: 18 bottles20$ 6.10$ 122.00 Merchandise Sales Revenue68.0022$ 134.00Record sale of inventory24-Sep2$ 6.00$ 12.0015-SepCost of Goods Sold (8 X $6)48.0016$ 6.10$ 97.604$ 6.10$ 24.40 Merchandise Inventory48.00$ 109.60Recorded the cost of goods sold30-Sep25$ 6.05$ 151.254$ 6.10$ 24.4020-SepMerchandise Inventory (20 x $6.10 )122.0025$ 6.05$ 151.25 Cash122.0029$ 175.6555$ 333.2526$ 157.6029$ 175.6524-SepCash (18 x 8.50)153.00 Merchandise Sales Revenue153.00Record sale of inventory24-SepCost of Goods Sold (2 x $6)+(16 x $6.10)109.60 Merchandise Inventory109.60Recorded the cost of goods sold30-SepMerchandise Inventory (25 x $6.05)151.25 Cash151.25LIFOPurchasesSalesEnding Inventory7-SepMerchandise Inventory (10 x $6)60.007-Sep10$ 6.00$ 60.0010$ 6.00$ 60.00 Cash60.00Purchased inventory15-Sep8$ 6.00$ 48.002$ 6.00$ 12.0015-SepCash (8 x $8.50)68.0020-Sep20$ 6.10$ 122.002$ 6.00$ 12.00 Merchandise Sales Revenue68.0020$ 6.10$ 122.00Record sale of inventory22$ 134.0015-SepCost of Goods Sold (8 X $6)48.0024-Sep18$ 6.10$ 109.802$ 6.00$ 12.00 Merchandise Inventory48.002$ 6.10$ 12.20Record inventory reduction due to sale4$ 24.2020-SepMerchandise Inventory (20 x $6.10)122.0030-Sep25$ 6.05$ 151.252$ 6.00$ 12.00 Cash122.002$ 6.10$ 12.2025$ 6.05$ 151.2524-SepCash (18 x 8.50)153.0029$ 175.45 Merchandise Sales Revenue153.0055$ 333.2526$ 157.8029$ 175.45Record sale of inventory24-SepCost of Goods Sold (18 x $6.10)109.80 Merchandise Inventory109.80Record inventory reduction due to sale30-SepMerchandise Inventory (25 x $6.05)151.25 Cash151.25wei.
Chart of AccountsThis chart of accounts should help you identify t.docxrobert345678
Chart of AccountsThis chart of accounts should help you identify the appropriate accounts to record to as you are analyzing and journaling transactions for this workbook. There is nothing to complete on this page; this is simply a resource for you.Asset AccountsLiability AccountsEquity AccountsAcct #Acct #Acct #Cash101Notes Payable201Owner's Capital301Accounts Receivable102Accounts Payable202Owner Draws302Prepaid Rent103Wages Payable203Office Furniture104Office Supplies105Accumulated Depreciation (contra asset)106Revenue AccountsAcct #Service Revenue401Expense AccountsAcct #Rent expense501Business License Expense502Insurance Expense503Repairs and Maintenance504Advertising Expense506Wages Expense507Utilities Expense508Depreciation Expense509CashBaking SuppliesPrepaid RentPrepaid InsuranceBaking EquipmentOffice SuppliesAccounts ReceivableAccumulated DepreciationMerchandise InventoryNotes PayableAccounts PayableWages PayableInterest Payable Common StockDividendsBakery SalesMerchandise SalesBaking Supplies ExpenseRent ExpenseInsurance ExpenseMisc. ExpenseBusiness License ExpenseAdvertising ExpenseWages ExpenseTelephone ExpenseInterest ExpenseDepreciation ExpenseOffice Supplies ExpenseCost of Goods Sold
General JournalA CompanyGeneral Journal Entries Journal Entry TipsThe debited account is recorded first, credited account recorded second.Debits and credits must always equal!DateAccountsDebitCreditThere can be compound entries in which two accounts receive a debt to an equivalent credited amount to one account.Mar 1.Cash125,000.00Be sure to use your chart of accounts (the first page of this workbook). Notes Payable125,000.00Each account you will record to is already listed and organized by classification of the account.(To record amount borrowed)Mar 1.License Expense250.00Cash250.00(To record license expense paid)Mar 2.Rent Expense950.00Cash950.00(To record rent expense incurred)Mar 5.Office Furniture2,750.00Cash15,000.00Owner's Capital17,750.00(To record furniture & Cash Contributed)Mar 6.Cash 650.00Service Revenue650.00(To record service revenue earned)Mar 8.Advertising Expense500.00Accounts Payable500.00(To record advertising expense incurred)Mar 10.Accounts Receivable 1,725.00Service Revenue1,725.00(To record service revenue earned on account)Mar 15.Insurance750.00Cash750.00(To record insurance expense incurred)Mar 20.Utilities Expense135.00Accounts Payable135.00(To record utilities expense incurred)Mar 22.Owner's Withdrawal500.00Cash500.00(To record amount withdrawn for personal use)Mar 25. Office Supplies215.00Cash215.00(To record supplies purchsed)Mar 25.Cash 350.00Service Revenue350.00(To record service revenue earned)Mar 30.Accounts Payable500.00Cash500.00(To record payment made on account)Mar 30.Cash1,725.00Accounts Receivable 1,725.00(To record amount received on account)Mar 31.Salaries Expense275.00Salaries Payable 275.00(To record salaries expense incurred)Mar 31.Accounts Receivable 3,500.00Service Revenue3,500.00(To record service r.
Insert Your Last Name, First InitialSPHE 314 Exercise Physiolog.docxjaggernaoma
Insert Your Last Name, First Initial
SPHE 314: Exercise Physiology
1
Essay Submission Assignment #1
1. Discuss the relationship between distribution of muscle fiber type and performance. How might exercise training modify or change a person’s fiber-type distribution?
2. Describe the mechanisms by which muscle glycogen is broken down to glucose for use in glycolysis.
3. Describe how a nerve impulse is transmitted along its axon.
4. What are two advantages of fat over carbohydrate for fuel storage in the body?
5. Describe the primary structure of the heart and the primary functions of blood.
Instructions
Chart of AccountsAsset AccountsLiability AccountsEquity AccountsAcct #Acct #Acct #Cash101Notes Payable201Common Stock301Baking Supplies102Accounts Payable202Dividends302Prepaid Rent103Wages Payable203Prepaid Insurance104Interest Payable 204Baking Equipment105Misc. Supplies106Accounts Receivable107 Accumulated Depreciation108Merchandise Inventory 109Revenue AccountsThis chart of accounts should help you identify the appropriate accounts to record to as you are analyzing and journaling transactions for this workbook. There is nothing to complete on this page; this is simply a resource for you.Acct #Bakery Sales401Merchandise Sales402Expense AccountsAcct #Baking Supplies Expense501Rent Expense502Insurance Expense503Misc. Expense504Business License Expense505Advertising Expense506Wages Expense507Telephone Expense508Interest Expense509Depreciation Expense510Misc. Supplies Expense511Cost of Goods Sold512
Step 1 July JournalPeyton ApprovedGeneral Journal Entries Jul-14DateAccountsDebitCredit1-JulCash15,000.00 Common Stock15,000.00Contributed cash for common stock1-JulBaking Suppllies 8,500.00 Vendor8,500.00To record Baking Supplies purchased 3-JulCash 10,000.00 Notes Payable 10,000.00To record loan from parents 7-JulLease Expense Advance1,500.00 Cash1,500.003,000.00To Record Lease Agreements10-JulBusiness License 375.00 Cash 375.00To record Buisness License11-JulMiscellaneous Expense250.00 Cash250.00To record cash resgister 13-JulBaking Equipment 5,000.00 Common Stock5,000.0013-JulAdvertising Expense200.00 Cash200.0014-JulMiscellaneous Supplies300.00 Cash300.0015-JulNo Entry Required 30-JulTelephone Expenses45.00 Accounts Payable 45.0031-JulPrepaid Insurance1,200.00 Cash1,200.0031-JulCash 10,000.00Accounts Receivable 5,000.00 Bakery Sales15,000.00
Step 2 August JournalPeyton ApprovedGeneral Journal Entries Aug-14DateAccountsDebitCredit31-JulWages Expense120.00 Wages Payable 120.008-AugCash3,200.00 Accounts Receivable 3,200.0010-AugTelephone Expense 45.00 Cash 45.0015-AugBaking Supplies 5,000.00 Accounts Payables 5,000.0015-AugWages Expense 480.00 Wages Payable 480.0015-AugRent Expense 1,500.00 Cash 1,500.0018-AugCash 1,000.00 Accounts Receivables1,000.0020-AugAccounts Payables 8,500.00 Cash8,500.0020-AugWages Expense480.00 Ca.
ACC 201 Accounting Data Appendix The following events.docxstandfordabbot
ACC 201 Accounting Data Appendix
The following events occurred in March:
·
March 1: Owner borrowed $125,000 to fund/start the business. The loan term is 5 years.
·
March 1: Owner paid $250 to the county for a business license.
·
March 2: Owner signed lease on office space; paying first (March 20XX) and last month’s rent of $950 per month.
· March 5: Owner contributed office furniture valued at $2,750 and cash in the amount of $15,000 to the business.
·
March 6: Owner performed service for client in the amount of $650. Customer paid in cash.
· March 8: Owner purchased advertising services on account in the amount of $500.
· March 10: Owner provided services to client on account, in the amount of $1,725.
· March 15: Owner paid business insurance in the amount of $750.
·
March 20: The owner received first utility bill in the amount of $135, due in April.
·
March 20: Office copier required maintenance; owner paid $95.00 for copier servicing.
·
March 22: Owner withdrew $500 cash for personal use.
·
March 25: Owner paid $215 for office supplies.
·
March 25: Owner provided service to client in the amount of $350. Client paid at time of service.
·
March 30: Owner paid balance due for advertising expense purchase on March 8.
·
March 30: Received payment from customer for March 10 invoice in the amount of $1,725.
·
March 31: Last day of pay period; owner owes part-time worker $275 for the March 16 through March 31 pay period. This will be paid on April 5.
·
March 31: Provided service for client on account in the amount of $3,500.
·
March 31: Record depreciation of the office furniture at $45.83.
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Chart of AccountsThis chart of accounts should help you identify the appropriate accounts to record to as you are analyzing and journaling transactions for this workbook. There is nothing to complete on this page; this is simply a resource for you.Asset AccountsLiability AccountsEquity AccountsAcct #Acct #Acct #Cash101Notes Payable201Owner's Capital301Accounts Receivable102Accounts Payable202Owner Draws302Prepaid Rent103Wages Payable203Office Furniture104Office Supplies105Accumulated Depreciation (contra asset)106Revenue AccountsAcct #Service Revenue401Expense AccountsAcct #Rent expense501Business License Expense502Insurance Expense503Repairs and Maintenance504Advertising Expense506Wages Expense507Utilities Expense508Depreciation Expense509CashBaking SuppliesPrepaid RentPrepaid InsuranceBaking EquipmentOffice SuppliesAccounts ReceivableAccumulated DepreciationMerchandise InventoryNotes PayableAccounts PayableWages PayableInterest Payable Common StockDividendsBakery SalesMerchandise SalesBaking Supplies ExpenseRent ExpenseInsurance Exp.
Part One Answer question, roughly 150 words, must use APA style f.docxherbertwilson5999
Part One: Answer question, roughly 150 words, must use APA style for reference
Research the process of system development life cycle. Discuss some of the problems of the SDLC and how agile development intends to address these problems. Support your answer with an example of an agile development technique.
Part Two: Answer Questions
1. Discuss some of the key aspects to developing successful process and systems development projects.
Your response should be at least 200 words in length. You are required to use at least your textbook as source material for your response. All sources used, including the textbook, must be referenced; paraphrased and quoted material must have accompanying citations.
2. Name the four stages of the business process management cycle and summarize the activities in each.
Your response should be at least 200 words in length. You are required to use at least your textbook as source material for your response. All sources used, including the textbook, must be referenced; paraphrased and quoted material must have accompanying citations.
Part Three:
Unit VI Scholarly Activity
Business Process Management
In this writing assignment, you will explore how organizations use business process management (BPM). Write a one page (250-word) paper explaining how organizations use business process management (BPM). Be sure to use at least one specific example from the CSU Online Library, and address the following in your paper:
What is business process management (BPM)?
Why do processes need management?
What are BPM activities?
Instructions
Chart of AccountsAsset AccountsLiability AccountsEquity AccountsAcct #Acct #Acct #Cash101Notes Payable201Common Stock301Baking Supplies102Accounts Payable202Dividends302Prepaid Rent103Wages Payable203Prepaid Insurance104Interest Payable 204Baking Equipment105Misc. Supplies106Accounts Receivable107 Accumulated Depreciation108Revenue AccountsThis chart of accounts should help you identify the appropriate accounts to record to as you are analyzing and journaling transactions for this workbook. There is nothing to complete on this page; this is simply a resource for you.Acct #Bakery Sales401Merchandise Sales402Expense AccountsAcct #Baking Supplies Expense501Rent Expense502Insurance Expense503Misc. Expense504Business License Expense505Advertising Expense506Wages Expense507Telephone Expense508Interest Expense509Depreciation Expense510Misc. Supplies Expense511
Step 1 July JournalPeyton ApprovedGeneral Journal Entries Jul-14DateAccountsDebitCredit1-JulCash15,000.00 Common Stock15,000.00Contributed cash for common stock
Step 2 August JournalPeyton ApprovedGeneral Journal Entries Aug-14DateAccountsDebitCredit
Step 3 September JournalPeyton ApprovedGeneral Journal Entries Sep-14DateAccountsDebitCredit
Inventory ValuationFIFOPurchasesDatePurchasesSalesEnding InventoryDrCr9/7: 10 bottles purchased at $67-Sep10$ 6.00$ 60.0010$ 6.00$ 60.007-SepMerchandise Inventory (10 x $6)60.009/20: 2.
Chart of AccountsThis chart of accounts should help you identify tJinElias52
Chart of AccountsThis chart of accounts should help you identify the appropriate accounts to record to as you are analyzing and journaling transactions for this workbook. There is nothing to complete on this page; this is simply a resource for you.Asset AccountsLiability AccountsEquity AccountsAcct #Acct #Acct #Cash101Notes Payable201Common Stock301Baking Supplies102Accounts Payable202Dividends302Prepaid Rent103Wages Payable203Cost of Goods Sold303Prepaid Insurance104Interest Payable 204Baking Equipment105Office Supplies106Accounts Receivable107 Accumulated Depreciation108Merchandise Inventory109Revenue AccountsAcct #Bakery Sales401Merchandise Sales402Expense AccountsAcct #Baking Supplies Expense501Rent Expense502Insurance Expense503Misc. Expense504Business License Expense505Advertising Expense506Wages Expense507Telephone Expense508Interest Expense509Depreciation Expense510Office Supplies Expense511CashBaking SuppliesPrepaid RentPrepaid InsuranceBaking EquipmentOffice SuppliesAccounts ReceivableAccumulated DepreciationMerchandise InventoryNotes PayableAccounts PayableWages PayableInterest Payable Common StockDividendsBakery SalesMerchandise SalesBaking Supplies ExpenseRent ExpenseInsurance ExpenseMisc. ExpenseBusiness License ExpenseAdvertising ExpenseWages ExpenseTelephone ExpenseInterest ExpenseDepreciation ExpenseOffice Supplies ExpenseCost of Goods Sold
October Journal EntriesA CompanyGeneral Journal Entries October, 20xxDateAccountsDebitCredit1-Oct$$1-Oct3-Oct7-Oct10-Oct11-Oct13-Oct13-Oct14-Oct30-Oct31-Oct31-Oct31-OctTotal- 0- 0<== Do the debits equal the credits? (they should)
November Journal EntriesA CompanyGeneral Journal Entries November, 20xxDateAccountsDebitCreditTotal- 0- 0<== Do the debits equal the credits? (they should)
December Journal EntriesA CompanyGeneral Journal Entries December, 20xxDateAccountsDebitCreditBe sure to review the Inventory Valuation tab (Columns M-P) for all Inventory related journal entries as they are given to you! Total- 0- 0<== Do the debits equal the credits? (they should)
Inventory ValuationFIFOPurchasesSalesEnding InventoryPurchasesDateNo. of ItemsUnit PriceTotal PriceNo. of ItemsUnit PriceTotal PriceNo. of ItemsUnit PriceTotal PriceDate
Microsoft: Below are the journal entries for each inventory related transaction! All you need to do is copy and paste it into the correct dates on the December Journal tab! DrCr12/7: 10 boxes purchased at $67-Dec10$ 6.00$ 60.0010$ 6.00$ 60.007-DecMerchandise Inventory (10 x $6)60.0012/20: 20 boxes purchased at $6.10 Cash60.0012/30: 25 boxes purchased at $6.0515-Dec8$ 6.00$ 48.002$ 6.00$ 12.00Purchased inventorySales – selling price, $8.50 a box12/15: 8 boxes20-Dec20$ 6.10$ 122.002$ 6.00$ 12.0015-DecCash (8 x $8.50)68.0012/24: 18 boxes20$ 6.10$ 122.00 Merchandise Sales Revenue68.0022$ 134.00Record sale of inventory24-Dec2$ 6.00$ 12.0015-DecCost of Goods Sold (8 X $6)48.0016$ 6.10$ 97.604$ 6.10$ 24.40 Merchandise ...
Unit IV Essay Companies are always responding to inside and outs.docxmarilucorr
Unit IV Essay
Companies are always responding to inside and outside forces. There are pressures from customers, the marketplace, governments, suppliers, and many other factors connected to the business. Some of these factors impact how leaders of a company respond with strategies and their implementation.
For this essay, you will conduct research on how internal and external forces impact a corporation’s strategy and implementation. You may use the same company or organization you have used for the SWOT and EFAS table, or you may choose a new one. You must use at least three sources, one of which must be from the CSU Online Library. In your essay, address the following questions:
Describe the general forces of sociocultural, technological, economic, environmental, and political-legal, in the societal environment. How does your company address each of these?
Distinguish between a fragmented and consolidated industry, and describe examples of each. Given the business area of your company, does the company exist in a fragmented or consolidated industry? Within this industry type, is the company more consolidated or fragmented?
In what ways may a corporation’s structure and culture be internal strengths or weaknesses? Look at your organization, and analyze its structural and cultural strengths and weaknesses. How can the weaknesses be improved? How would an IFAS Table help in this situation?
Your essay should be at least two pages in length, double-spaced, and in 12 pt. Times New Roman font. The title and reference pages do not count towards the minimum page length. To complete this assignment, a minimum of three reputable sources must be used, cited, and referenced. At least one reference must come from the CSU Online Library. Use APA style guidelines.
Information about accessing the grading rubric for this assignment is provided below.
Instructions
Chart of AccountsAsset AccountsLiability AccountsEquity AccountsAcct #Acct #Acct #Cash101Notes Payable201Common Stock301Baking Supplies102Accounts Payable202Dividends302Prepaid Rent103Wages Payable203Prepaid Insurance104Interest Payable 204Baking Equipment105Misc. Supplies106Accounts Receivable107 Accumulated Depreciation108Merchandise Inventory 109Revenue AccountsThis chart of accounts should help you identify the appropriate accounts to record to as you are analyzing and journaling transactions for this workbook. There is nothing to complete on this page; this is simply a resource for you.Acct #Bakery Sales401Merchandise Sales402Expense AccountsAcct #Baking Supplies Expense501Rent Expense502Insurance Expense503Misc. Expense504Business License Expense505Advertising Expense506Wages Expense507Telephone Expense508Interest Expense509Depreciation Expense510Misc. Supplies Expense511Cost of Goods Sold512
Step 1 July JournalPeyton ApprovedGeneral Journal Entries Jul-14DateAccountsDebitCredit1-JulCash15,000.00 Common Stock15,000.00Contributed cash for common stock1-JulBaking Suppllies ...
InstructionsChart of AccountsAsset AccountsLiability AccountsEqu.docxdirkrplav
Instructions
Chart of AccountsAsset AccountsLiability AccountsEquity AccountsAcct #Acct #Acct #Cash101Notes Payable201Common Stock301Baking Supplies102Accounts Payable202Dividends302Prepaid Rent103Wages Payable203Prepaid Insurance104Interest Payable 204Baking Equipment105Misc. Supplies106Accounts Receivable107 Accumulated Depreciation108Revenue AccountsThis chart of accounts should help you identify the appropriate accounts to record to as you are analyzing and journaling transactions for this workbook. There is nothing to complete on this page, this is simply a resource for you.Acct #Bakery Sales401Merchandise Sales402Expense AccountsAcct #Baking Supplies Expense501Rent Expense502Insurance Expense503Misc. Expense504Business License Expense505Advertising Expense506Wages Expense507Telephone Expense508Interest Expense509Depreciation Expense510
Inventory ValuationFIFOPurchasesDatePurchasesSalesEnding InventoryDrCr9/7: 10 bottles purchased at $67-Sep10$ 6.00$ 60.0010$ 6.00$ 60.007-SepMerchandise Inventory (10 x $6)60.009/20: 20 bottles purchased at $6.10 Cash60.009/30: 25 bottles purchased at $6.0515-Sep8$ 6.00$ 48.002$ 6.00$ 12.00Purchased inventorySales – selling price, $8.50 a bottle9/15: 8 bottles20-Sep20$ 6.10$ 122.002$ 6.00$ 12.0015-SepCash (8 x $8.50)68.009/24: 18 bottles20$ 6.10$ 122.00 Merchandise Sales Revenue68.0022$ 134.00Record sale of inventory24-Sep2$ 6.00$ 12.0015-SepCost of Goods Sold (8 X $6)48.0016$ 6.10$ 97.604$ 6.10$ 24.40 Merchandise Inventory48.00$ 109.60Recorded the cost of goods sold30-Sep25$ 6.05$ 151.254$ 6.10$ 24.4020-SepMerchandise Inventory (20 x $6.10 )122.0025$ 6.05$ 151.25 Cash122.0029$ 175.6555$ 333.2526$ 157.6029$ 175.6524-SepCash (18 x 8.50)153.00 Merchandise Sales Revenue153.00Record sale of inventory24-SepCost of Goods Sold (2 x $6)+(16 x $6.10)109.60 Merchandise Inventory109.60Recorded the cost of goods sold30-SepMerchandise Inventory (25 x $6.05)151.25 Cash151.25LIFOPurchasesSalesEnding Inventory7-SepMerchandise Inventory (10 x $6)60.007-Sep10$ 6.00$ 60.0010$ 6.00$ 60.00 Cash60.00Purchased inventory15-Sep8$ 6.00$ 48.002$ 6.00$ 12.0015-SepCash (8 x $8.50)68.0020-Sep20$ 6.10$ 122.002$ 6.00$ 12.00 Merchandise Sales Revenue68.0020$ 6.10$ 122.00Record sale of inventory22$ 134.0015-SepCost of Goods Sold (8 X $6)48.0024-Sep18$ 6.10$ 109.802$ 6.00$ 12.00 Merchandise Inventory48.002$ 6.10$ 12.20Record inventory reduction due to sale4$ 24.2020-SepMerchandise Inventory (20 x $6.10)122.0030-Sep25$ 6.05$ 151.252$ 6.00$ 12.00 Cash122.002$ 6.10$ 12.2025$ 6.05$ 151.2524-SepCash (18 x 8.50)153.0029$ 175.45 Merchandise Sales Revenue153.0055$ 333.2526$ 157.8029$ 175.45Record sale of inventory24-SepCost of Goods Sold (18 x $6.10)109.80 Merchandise Inventory109.80Record inventory reduction due to sale30-SepMerchandise Inventory (25 x $6.05)151.25 Cash151.25wei.
Chart of AccountsThis chart of accounts should help you identify t.docxrobert345678
Chart of AccountsThis chart of accounts should help you identify the appropriate accounts to record to as you are analyzing and journaling transactions for this workbook. There is nothing to complete on this page; this is simply a resource for you.Asset AccountsLiability AccountsEquity AccountsAcct #Acct #Acct #Cash101Notes Payable201Owner's Capital301Accounts Receivable102Accounts Payable202Owner Draws302Prepaid Rent103Wages Payable203Office Furniture104Office Supplies105Accumulated Depreciation (contra asset)106Revenue AccountsAcct #Service Revenue401Expense AccountsAcct #Rent expense501Business License Expense502Insurance Expense503Repairs and Maintenance504Advertising Expense506Wages Expense507Utilities Expense508Depreciation Expense509CashBaking SuppliesPrepaid RentPrepaid InsuranceBaking EquipmentOffice SuppliesAccounts ReceivableAccumulated DepreciationMerchandise InventoryNotes PayableAccounts PayableWages PayableInterest Payable Common StockDividendsBakery SalesMerchandise SalesBaking Supplies ExpenseRent ExpenseInsurance ExpenseMisc. ExpenseBusiness License ExpenseAdvertising ExpenseWages ExpenseTelephone ExpenseInterest ExpenseDepreciation ExpenseOffice Supplies ExpenseCost of Goods Sold
General JournalA CompanyGeneral Journal Entries Journal Entry TipsThe debited account is recorded first, credited account recorded second.Debits and credits must always equal!DateAccountsDebitCreditThere can be compound entries in which two accounts receive a debt to an equivalent credited amount to one account.Mar 1.Cash125,000.00Be sure to use your chart of accounts (the first page of this workbook). Notes Payable125,000.00Each account you will record to is already listed and organized by classification of the account.(To record amount borrowed)Mar 1.License Expense250.00Cash250.00(To record license expense paid)Mar 2.Rent Expense950.00Cash950.00(To record rent expense incurred)Mar 5.Office Furniture2,750.00Cash15,000.00Owner's Capital17,750.00(To record furniture & Cash Contributed)Mar 6.Cash 650.00Service Revenue650.00(To record service revenue earned)Mar 8.Advertising Expense500.00Accounts Payable500.00(To record advertising expense incurred)Mar 10.Accounts Receivable 1,725.00Service Revenue1,725.00(To record service revenue earned on account)Mar 15.Insurance750.00Cash750.00(To record insurance expense incurred)Mar 20.Utilities Expense135.00Accounts Payable135.00(To record utilities expense incurred)Mar 22.Owner's Withdrawal500.00Cash500.00(To record amount withdrawn for personal use)Mar 25. Office Supplies215.00Cash215.00(To record supplies purchsed)Mar 25.Cash 350.00Service Revenue350.00(To record service revenue earned)Mar 30.Accounts Payable500.00Cash500.00(To record payment made on account)Mar 30.Cash1,725.00Accounts Receivable 1,725.00(To record amount received on account)Mar 31.Salaries Expense275.00Salaries Payable 275.00(To record salaries expense incurred)Mar 31.Accounts Receivable 3,500.00Service Revenue3,500.00(To record service r.
Insert Your Last Name, First InitialSPHE 314 Exercise Physiolog.docxjaggernaoma
Insert Your Last Name, First Initial
SPHE 314: Exercise Physiology
1
Essay Submission Assignment #1
1. Discuss the relationship between distribution of muscle fiber type and performance. How might exercise training modify or change a person’s fiber-type distribution?
2. Describe the mechanisms by which muscle glycogen is broken down to glucose for use in glycolysis.
3. Describe how a nerve impulse is transmitted along its axon.
4. What are two advantages of fat over carbohydrate for fuel storage in the body?
5. Describe the primary structure of the heart and the primary functions of blood.
Instructions
Chart of AccountsAsset AccountsLiability AccountsEquity AccountsAcct #Acct #Acct #Cash101Notes Payable201Common Stock301Baking Supplies102Accounts Payable202Dividends302Prepaid Rent103Wages Payable203Prepaid Insurance104Interest Payable 204Baking Equipment105Misc. Supplies106Accounts Receivable107 Accumulated Depreciation108Merchandise Inventory 109Revenue AccountsThis chart of accounts should help you identify the appropriate accounts to record to as you are analyzing and journaling transactions for this workbook. There is nothing to complete on this page; this is simply a resource for you.Acct #Bakery Sales401Merchandise Sales402Expense AccountsAcct #Baking Supplies Expense501Rent Expense502Insurance Expense503Misc. Expense504Business License Expense505Advertising Expense506Wages Expense507Telephone Expense508Interest Expense509Depreciation Expense510Misc. Supplies Expense511Cost of Goods Sold512
Step 1 July JournalPeyton ApprovedGeneral Journal Entries Jul-14DateAccountsDebitCredit1-JulCash15,000.00 Common Stock15,000.00Contributed cash for common stock1-JulBaking Suppllies 8,500.00 Vendor8,500.00To record Baking Supplies purchased 3-JulCash 10,000.00 Notes Payable 10,000.00To record loan from parents 7-JulLease Expense Advance1,500.00 Cash1,500.003,000.00To Record Lease Agreements10-JulBusiness License 375.00 Cash 375.00To record Buisness License11-JulMiscellaneous Expense250.00 Cash250.00To record cash resgister 13-JulBaking Equipment 5,000.00 Common Stock5,000.0013-JulAdvertising Expense200.00 Cash200.0014-JulMiscellaneous Supplies300.00 Cash300.0015-JulNo Entry Required 30-JulTelephone Expenses45.00 Accounts Payable 45.0031-JulPrepaid Insurance1,200.00 Cash1,200.0031-JulCash 10,000.00Accounts Receivable 5,000.00 Bakery Sales15,000.00
Step 2 August JournalPeyton ApprovedGeneral Journal Entries Aug-14DateAccountsDebitCredit31-JulWages Expense120.00 Wages Payable 120.008-AugCash3,200.00 Accounts Receivable 3,200.0010-AugTelephone Expense 45.00 Cash 45.0015-AugBaking Supplies 5,000.00 Accounts Payables 5,000.0015-AugWages Expense 480.00 Wages Payable 480.0015-AugRent Expense 1,500.00 Cash 1,500.0018-AugCash 1,000.00 Accounts Receivables1,000.0020-AugAccounts Payables 8,500.00 Cash8,500.0020-AugWages Expense480.00 Ca.
ACC 201 Accounting Data Appendix The following events.docxstandfordabbot
ACC 201 Accounting Data Appendix
The following events occurred in March:
·
March 1: Owner borrowed $125,000 to fund/start the business. The loan term is 5 years.
·
March 1: Owner paid $250 to the county for a business license.
·
March 2: Owner signed lease on office space; paying first (March 20XX) and last month’s rent of $950 per month.
· March 5: Owner contributed office furniture valued at $2,750 and cash in the amount of $15,000 to the business.
·
March 6: Owner performed service for client in the amount of $650. Customer paid in cash.
· March 8: Owner purchased advertising services on account in the amount of $500.
· March 10: Owner provided services to client on account, in the amount of $1,725.
· March 15: Owner paid business insurance in the amount of $750.
·
March 20: The owner received first utility bill in the amount of $135, due in April.
·
March 20: Office copier required maintenance; owner paid $95.00 for copier servicing.
·
March 22: Owner withdrew $500 cash for personal use.
·
March 25: Owner paid $215 for office supplies.
·
March 25: Owner provided service to client in the amount of $350. Client paid at time of service.
·
March 30: Owner paid balance due for advertising expense purchase on March 8.
·
March 30: Received payment from customer for March 10 invoice in the amount of $1,725.
·
March 31: Last day of pay period; owner owes part-time worker $275 for the March 16 through March 31 pay period. This will be paid on April 5.
·
March 31: Provided service for client on account in the amount of $3,500.
·
March 31: Record depreciation of the office furniture at $45.83.
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Chart of AccountsThis chart of accounts should help you identify the appropriate accounts to record to as you are analyzing and journaling transactions for this workbook. There is nothing to complete on this page; this is simply a resource for you.Asset AccountsLiability AccountsEquity AccountsAcct #Acct #Acct #Cash101Notes Payable201Owner's Capital301Accounts Receivable102Accounts Payable202Owner Draws302Prepaid Rent103Wages Payable203Office Furniture104Office Supplies105Accumulated Depreciation (contra asset)106Revenue AccountsAcct #Service Revenue401Expense AccountsAcct #Rent expense501Business License Expense502Insurance Expense503Repairs and Maintenance504Advertising Expense506Wages Expense507Utilities Expense508Depreciation Expense509CashBaking SuppliesPrepaid RentPrepaid InsuranceBaking EquipmentOffice SuppliesAccounts ReceivableAccumulated DepreciationMerchandise InventoryNotes PayableAccounts PayableWages PayableInterest Payable Common StockDividendsBakery SalesMerchandise SalesBaking Supplies ExpenseRent ExpenseInsurance Exp.
Part One Answer question, roughly 150 words, must use APA style f.docxherbertwilson5999
Part One: Answer question, roughly 150 words, must use APA style for reference
Research the process of system development life cycle. Discuss some of the problems of the SDLC and how agile development intends to address these problems. Support your answer with an example of an agile development technique.
Part Two: Answer Questions
1. Discuss some of the key aspects to developing successful process and systems development projects.
Your response should be at least 200 words in length. You are required to use at least your textbook as source material for your response. All sources used, including the textbook, must be referenced; paraphrased and quoted material must have accompanying citations.
2. Name the four stages of the business process management cycle and summarize the activities in each.
Your response should be at least 200 words in length. You are required to use at least your textbook as source material for your response. All sources used, including the textbook, must be referenced; paraphrased and quoted material must have accompanying citations.
Part Three:
Unit VI Scholarly Activity
Business Process Management
In this writing assignment, you will explore how organizations use business process management (BPM). Write a one page (250-word) paper explaining how organizations use business process management (BPM). Be sure to use at least one specific example from the CSU Online Library, and address the following in your paper:
What is business process management (BPM)?
Why do processes need management?
What are BPM activities?
Instructions
Chart of AccountsAsset AccountsLiability AccountsEquity AccountsAcct #Acct #Acct #Cash101Notes Payable201Common Stock301Baking Supplies102Accounts Payable202Dividends302Prepaid Rent103Wages Payable203Prepaid Insurance104Interest Payable 204Baking Equipment105Misc. Supplies106Accounts Receivable107 Accumulated Depreciation108Revenue AccountsThis chart of accounts should help you identify the appropriate accounts to record to as you are analyzing and journaling transactions for this workbook. There is nothing to complete on this page; this is simply a resource for you.Acct #Bakery Sales401Merchandise Sales402Expense AccountsAcct #Baking Supplies Expense501Rent Expense502Insurance Expense503Misc. Expense504Business License Expense505Advertising Expense506Wages Expense507Telephone Expense508Interest Expense509Depreciation Expense510Misc. Supplies Expense511
Step 1 July JournalPeyton ApprovedGeneral Journal Entries Jul-14DateAccountsDebitCredit1-JulCash15,000.00 Common Stock15,000.00Contributed cash for common stock
Step 2 August JournalPeyton ApprovedGeneral Journal Entries Aug-14DateAccountsDebitCredit
Step 3 September JournalPeyton ApprovedGeneral Journal Entries Sep-14DateAccountsDebitCredit
Inventory ValuationFIFOPurchasesDatePurchasesSalesEnding InventoryDrCr9/7: 10 bottles purchased at $67-Sep10$ 6.00$ 60.0010$ 6.00$ 60.007-SepMerchandise Inventory (10 x $6)60.009/20: 2.
Working Capital Optimization PowerPoint Presentation SlidesSlideTeam
Enhance your audiences knowledge with this well researched complete deck. Showcase all the important features of the deck with perfect visuals. This deck comprises of total of thirty slides with each slide explained in detail. Each template comprises of professional diagrams and layouts. Our professional PowerPoint experts have also included icons, graphs and charts for your convenience. All you have to do is DOWNLOAD the deck. Make changes as per the requirement. Yes, these PPT slides are completely customizable. Edit the colour, text and font size. Add or delete the content from the slide. And leave your audience awestruck with the professionally designed Working Capital Optimization PowerPoint Presentation Slides complete deck.
Balance Sheet(in thousands)Thursday, September 30, 2010Friday, Sep.docxikirkton
Balance Sheet(in thousands)Thursday, September 30, 2010Friday, September 30, 2011Sunday, September 30, 2012Monday, September 30, 2013Tuesday, September 30, 2014ASSETSCurrent assets:Cash and cash equivalents$97,550$102,054$108,950$98,050$107,890Restricted cash—current portion$190$190$190$110$1,110Accounts receivable, less allowance for doubtful accounts$49,650$50,643$56,501$49,200$75,510Inventories$106,900$100,238$115,559$49,089$49,786Income taxes receivable$650$987$879$348$698Deferred income taxes$9,213$9,125$9,300$8,950$8,650Other current assets$1,136$973$1,300$645$2,000Total current assets$265,289$264,210$292,679$206,392$245,644Property, plant and equipment, net$148,921$167,860$177,302$226,820$228,075Deferred income taxes—long-term portion$59,352$59,182$59,522$58,843$47,200Prepayments and deferred charges$3,076$2,941$3,212$2,670$3,753Restricted cash—long-term portion$110$110$110$110––Other intangible assets including Goodwill, net$37,020$37,090$36,951$13,214$12,900Total assets$513,768$531,393$569,775$508,049$537,572LIABILITIES AND STOCKHOLDERS’ EQUITYLiabilitiesAccounts payable$25,600$31,850$40,506$41,970$54,284Accrued expenses$8,448$10,511$13,037$17,890$21,780Accrued pension and postretirement benefits$16,640$20,703$23,960$27,890$18,758Deferred revenue—current portion$1,890$1,980$2,001$2,500$2,500Current maturities of long-term obligations$109$108$109$110$1,009Total current liabilities$52,687$65,151$79,613$90,360$98,331Long-term obligations (less current portion)$3,097$3,074$1,580$1,482$5,434Deferred revenue (less current portion)$64,030$41,228$59,509$36,070$39,250Non-current income taxes payable$603$409$397$292$308Accrued pension and postretirement benefits$142,050$152,791$156,900$169,870$170,802Total liabilities$262,467$262,653$297,999$298,074$314,125Stockholders’ equity:Common stock, $0.001 par value (40,000,000 shares authorized)$11$11$11$12$13Additional paid-in capital$217,631$220,926$223,220$227,650$237,989Retained Earnings (Accumulated Loss)$33,659$47,803$48,246($17,687)($14,855)Total stockholders’ equity$251,301$268,740$271,476$209,975$223,147Total liabilities and stockholders’ equity$513,768$531,393$569,475$508,049$537,272
Cash equivalent is a liquid asset, for example, a bank deposit, that can be easily converted into cash. Click any red icon below for information.
Restricted funds are deposited in a separate account for a specific purpose, such as debt servicing.
Accounts receivable refers to the amounts owed to the organization by customers for products and services that have been used by the customers, but not yet paid for. This amount is the net of an allowance account. The allowance for a doubtful account is an estimate made by management to estimate the amount that will be uncollectable.
Income tax receivable and income tax payable adjust for temporary differences between generally accepted accounting principles reporting and reporting for Internal Revenue Service tax purposes.
Current assets are those assets that can be co ...
IntroductionFinancial Projection ModelThis spreadsheet walks you t.docxnormanibarber20063
IntroductionFinancial Projection ModelThis spreadsheet walks you through the process of developing an integrated set of financial projections.To use this model, simply complete any information asked for found in the color yellow.Example: Fill in boxes that look like this- 0A number found in the color green is optional information that you can complete.Example: Check these assumptions- 0Otherwise, any information found in black type is automatically calculated for you.Although the cells that are calculated are locked (or protected), you can turn off this protection to modify the sheets.To do this, select "Tools" from the menu bar at the top of the screen. Then select, "Protection."Finally, select "Unprotect Sheet" and you will be able to edit any labels or formulas.Before you begin, we need some information about your business to best customize your financial statements.Please enter the name of your business in the box below:Enter Your Business Name HereThe first six worksheets in this workbook are steps you will need to complete. They are titled:1. Required Start-Up Funds2. Salaries and Wages3. Fixed Operating Expenses4. Projected Sales Forecast (2 sheets)5. Cash Receipts and DisbursementsThe sixth step titled, "Beginning Balance Sheet" is for existing businesses only.Begin by clicking on the tabs belowq
1. Required Start-Up FundsEnter Your Business Name Here11-Jul-08Required Start-Up FundsRequired Start-Up FundsAmountTotalsDepreciationNotesFixed AssetsReal Estate$ - 0Buildings- 020.00yearsLeasehold Improvements- 07.00yearsEquipment- 07.00yearsFurniture and Fixtures- 05.00yearsVehicles- 05.00yearsOther Fixed Assets- 05.00yearsTotal Fixed Assets- 0Operating CapitalPre-Opening Salaries and Wages- 0Prepaid Insurance Premiums- 0Beginning Inventory- 0Legal and Accounting Fees- 0Rent Deposits- 0Utility Deposits- 0Supplies- 0Advertising and Promotions- 0Licenses- 0Other Initial Start-Up Costs- 0Working Capital (Cash On Hand)- 0Total Operating Capital- 0Total Required Funds$ - 0Sources of FundingAmountTotalsLoan RateTerm in MonthsMonthly PaymentsOwner's Cash Injection0.00%- 0Outside Investors0.00%- 0Additional Loans or DebtCommercial Loan0.00%- 09.00%84.00$0.00Commercial Mortgage0.00%- 09.00%240.00$0.00Total Sources of Funding0.00%$ - 0$0.000$ - 0
2. Salaries and WagesEnter Your Business Name Here11-Jul-08Salaries and WagesSalaries and Related Expenses#AssumptionsWage BaseMonthlyYear OneYear TwoYear ThreePercent Change3.00%3.00%Salaries and WagesOwner's Compensation0$ - 0- 0- 0- 0Salaries0- 0- 0- 0- 0WagesFull-Time Employees0- 0- 0- 0- 0Estimated Hours Per Week40.00Estimated Rate Per Hour$ 9.00Part-Time Employees0- 0- 0- 0- 0Estimated Hours Per Week20.00Estimated Rate Per Hour$ 9.00Independent Contractors- 0- 0- 0- 0Total Salaries and Wages0- 0- 0- 0- 0Payroll Taxes and BenefitsSocial Security6.20%$ 102,000- 0- 0- 0- 0Medicare1.45%- 0- 0- 0- 0Federal Unemployment Tax (FUTA)0.80%$ 7,000- 0- 0- 0- 0State Unemployment Tax (SUT.
Ch02 P14 Build a Model Spring 1, 201372212Chapter 2. Ch 02 P14.docxarnit1
Ch02 P14 Build a Model Spring 1, 20137/22/12Chapter 2. Ch 02 P14 Build a ModelExcept for charts and answers that must be written, only Excel formulas that use cell references or functions will be accepted for credit. Numeric answers in cells will not be accepted.a. Cumberland Industries' most recent sales were $455,000,000; operating costs (excluding depreciation) were equal to 85% of sales; net fixed assets were $67,000,000; depreciation amounted to 10% of net fixed assets; interest expenses were $8,550,000; the state-plus-federal corporate tax rate was 40% and Cumberland paid 25% of its net income out in dividends. Given this information, construct Cumberland's income statement. Also calculate total dividends and the addition to retained earnings.The input information required for the problem is outlined in the "Key Input Data" section below. Using this data and the balance sheet above, we constructed the income statement shown below.Key Input Data for Cumberland Industries2010 (Thousands of dollars)Sales Revenue$455,000Expenses (excluding depreciation) as a percent of sales85.0%Net fixed assest$67,000Depr. as a % of net fixed assets10.0%Tax rate40.0%Interest expense$8,550Dividend Payout Ratio25%Cumberland Industries: Income Statement (Thousands of dollars)2010SalesOperating costs excluding depreciation EBITDADepreciation (Cumberland has no amortization charges) EBITInterest expense EBTTaxes (40%) Net incomeCommon dividendsAddition to retained earningsb. Cumberland Industries' partial balance sheets are shown below. Cumberland issued $10,000,000 of new common stock in the most recent year. Using this information and the results from part a, fill in the missing values for common stock, retained earnings, total common equity, and total liabilities and equity. Dollar value of common stock issued (in thousands of dollars)$10,000Cumberland Industries December 31 Balance Sheets(in thousands of dollars)20102009AssetsCash and cash equivalents$91,450$74,625Short-term investments11,40015,100Accounts Receivable108,47085,527Inventories38,45034,982 Total current assets$249,770$210,234 Net fixed assets67,00042,436Total assets$316,770$252,670Liabilities and equityAccounts payable$30,761$23,109Accruals30,40522,656Notes payable12,71714,217 Total current liabilities$73,883$59,982Long-term debt80,26363,914 Total liabilities$154,146$123,896Common stock$90,000Retained earnings38,774 Total common equity$128,774Total liabilities and equity$252,670Check for balancing (this should be zero):c. Construct the statement of cash flows for the most recent year. Statement of Cash Flows(in thousands of dollars)Operating ActivitiesNet IncomeAdjustments: Noncash adjustment: Depreciation Due to changes in working capital: Due to change in accounts receivable
Kenneth D. Jackson: An increase in accounts receivable from the pevious year to the current year reduces the net cash provided by operating activities
Due to change in inventories
Kenneth D. ...
Due Tues., May 2- 7 questions Big Time Picture Frames h.docxsagarlesley
Due Tues., May 2- 7 questions
Big Time Picture Frames has asked you to determine whether the company's ability to pay current
liabilities and total liabilities improved or deteriorated during 2009. To answer this question, you gather the
following data:
______________________________________________2009__________2008
Cash $52, 000 51, 000
Short-term investments 30,000 --
Net receivables 110,000 120, 000
Inventory 217,000 262,000
Total assets 540,000 490,000
Total current liabilities 265,000 202,000
Long-term note payable 44,000 54,000
Income from operations 165,000 153,000
Interest expense 44,000 37,000
Requirement
1. Compute the following ratios for 2009 and 2008:
a. Current ratio
b. Acid-test ratio
c. Debt ratio
d. Times-interest-earned ratio
a. Calculate the current ratio for both years. (Round your answers to two decimal places.)
2009: nothing
2008: nothing
The Variline Inc., comparative income statement follows. 2010 data are given as needed.
Variline, Inc.
Comparative Income Statement
Years Ended December 31, 2012 and 2011
(Dollars in thousands) 2012 2011 2010
Net sales $176,000 $160,000
Cost of goods sold 93,600 86,000
Selling and general expenses 46,800 41,400
Interest expense 9,600 10,900
Income tax expense 10,200 9,200
Net income $15,800 $12,500
Additional data:
Total assets $201,000 $192,000 $174,000
Common stockholders' equity $96,900 $89,800 $79,500
Preferred dividends $3,400 $3,400 $0
Common shares outstanding during the
year 20,000 20,000 18,000
Requirements
1. Calculate the rate of return on net sales.
2. Calculate the rate of return on total assets.
3. Calculate the rate of return on common stockholders' equity.
4. Calculate the EPS.
5. Did the company's operating performance improve or deteriorate during 2012?
Requirement 1. Calculate the rates of return on net sales for 2012 and 2011. (Round your answers to
three decimal places.)
2012:
nothing
2011: nothing
The Specialty Department Stores, Inc., chief executive officer (CEO) has asked you to compare the
company's profit performance and financial position with the average for the industry. The CEO has
given you the company's income statement and balance sheet, as well as the industry average data for
retailers.
Specialty Department Stores, Inc.
Income Statement Compared with Industry Average
Year Ended December 31, 2010
Industry
Specialty Average
Net sales $782,000 100.0 %
Cost of goods sold 526,286 65.8
Gross profit 255,714 34.2
Operating expenses 164,220 19.7
Operating income 91,494 14.5
Other expenses 6,256 0.4
Net income $85,238 14.1 %
Specialty Department Stores, Inc.
Balance Sheet Compared with Industry Average
December 31, 2010
...
ECON 2302 Project· What is a negative externality Construct a gEvonCanales257
ECON 2302 Project
· What is a negative externality? Construct a graph for the market for Steel showing the market price and quantity when the firms are dumping their industrial waste in the local waterways. What is the motivation for firms to pollute the local waterways?
· Explain how third parties are adversely affected from the pollution and how the negative externality can be internalized. Draw into the graph the appropriate shift of the supply curve which will remedy the negative externality and bring about the socially optimal level of output.
· What is a positive externality? Construct a graph for the market for vaccine shots showing the market price and quantity.
· Explain how third parties are benefiting from those who consume vaccine shots and how the positive externality can be internalized. Draw into the graph the appropriate shift of the demand curve which will remedy the positive externality.
1
Financial Statement Preparation Guidance Instructions
Financial Statement Entry Matrix (BUSN 5000)
The Financial Statement Entry Matrix below was developed in 2011 by Eddie Schwertz,
BUSN 5000 Course Lead for Webster University, to assist the online students with the
preparation of financial statements required for the Business Plan Term Project. It should be
used in conjunction with the Sample Business Plan B: Retail Business located in the Class
Resources area of the BUSN 5000 Online course and the Income Statement, Cash Flow
Statement, and Balance Sheet financial statements that follow the matrix on pages 3 to 5 of
this Word document file.
It is not possible to prepare instructions that answer all potential questions. However, an
attempt has been made to provide you with the situations you will likely most often
encounter during the preparation of the business plan for this course. It is recommended that
you print a copy of this help file for preparing the financial statements and a copy of the
Sample Business Plan B: Retail Business for reference as you use this matrix.
The Financial Statement Entry Matrix consists of four columns. The first column
identifies the financial statement item that appears on the three financial statements. In front
of each item is a bold upper-case letter. The purpose of the bold, highlighted capital letter
(e.g., A, B, C) is to assist you in locating the specific item on the financial statements and to
identify the relationships that exist between the item and the financial statements.
Note: While preparing financial statements, please remember in accounting that any
number shown in parentheses is a negative value. We recommend that you use
parentheses for negative numbers to emphasize that the number shown is a negative value.
Students should also round all figures to the nearest dollar.
2
Financial Statement Entry Matrix (BUSN 5000)
Financial Statement Item Income Statement Cash Flow Statement Balance Sheet
A. Net Sales Revenue Operating Activiti ...
Exam 061684RR - THE IMPACT OF MANAGEMENT Questions 1 to 20 S.docxgitagrimston
Exam: 061684RR - THE IMPACT OF MANAGEMENT
Questions 1 to 20: Select the best answer to each question. Note that a question and its answers may be split across a page break, so be sure that you have seen the entire question and all the answers before choosing an answer.
1. Brittman Corporation makes three products that use the current constraint-a particular type of machine. Data concerning those products appear below:
IP
NI
YD
Selling price per unit
$183.57
$207.74
$348.15
Variable cost per unit
$144.42
$155.04
$269.50
Minutes on the constraint
2.90
3.40
5.50
Assume that sufficient constraint time is available to satisfy demand for all but the least profitable product. Up to how much should the company be willing to pay to acquire more of the constrained resource?
A. $39.15 per unit
B. $15.50 per minute
C. $78.65 per unit
D. $13.50 per minute
2. A project profitability index greater than zero for a project indicates that
A. there has been a calculation error.
B. the project is unattractive and shouldn't be pursued.
C. the company should reevaluate its discount rate.
D. the discount rate is less than the internal rate of return.
3. A company's current ratio and acid-test ratios are both greater than 1. If obsolete inventory is written off, this would
A. decrease the current ratio.
B. increase net working capital.
C. decrease the acid-test ratio.
D. increase the acid-test ratio.
Use the following information to answer this question.
Financial statements for Larkins Company appear below:
Larkins Company
Statement of Financial Position
December 31, Year 2 and Year 1
(dollars in thousands)
Year 2 Year 1
Current assets:
Cash and marketable securities $180 $180
Accounts receivable, net 210 180
Inventory 130 120
Prepaid expenses 5050
Total current assets 570 530
Noncurrent assets:
Plant & equipment, net 1,540 1,480
Total assets $2,110 $2,010
Current liabilities:
Accounts payable $100 $130
Accrued liabilities 60 60
Notes payable, short term 90120
Total current liabilities 250 310
Noncurrent liabilities:
Bonds payable 480500
Total liabilities 730810
Stockholders' equity:
Preferred stock, $20 par, 10% 120 120
Common stock, $10 par 180 180
Additional paid-in capital--common stock 240 240
Retained earnings 840660
Total stockholders' equity 1,3801,200
Total liabilities & stockholders' equity $2,110 $2,010
Larkins Company
Income Statement
For the Year Ended December 31, Year 2
(dollars in thousands)
Sales (all on account) $2,760
Cost of goods sold 1,930
Gross margin 830
Selling and administrative expense 330
Net operating income 500
Interest expense 50
Net income before taxes 450
Income taxes (30%)
135
$315
Net income
Dividends during Year 2 totaled $135 thousand, of which $12 thousand were preferred dividends. The market price of a share of common stock on December 31, Year 2 was $150.
4. Larkins Company's dividend payout ...
B PROBLEMSP23-1B (L02,4) (SCF—Indirect Method) The followi.docxjasoninnes20
B PROBLEMS
P23-1B (L02,4) (SCF—Indirect Method) The following are Sanibel Corp.’s comparative balance sheet accounts at Decem-
ber 31, 2017 and 2016, with a column showing the increase (decrease) from 2016 to 2017.
Additional information:
1. On December 31, 2016, Sanibel acquired 25% of Island Co.’s common stock for $420,000. On that date, the carrying value
of Island’s assets and liabilities, which approximated their fair values, was $1,680,000. Island reported income of $220,000
for the year ended December 31, 2017. No dividend was paid on Island’s common stock during the year.
2. During 2016, Sanibel loaned $500,000 to POI Co., an unrelated company. POI made the first semi-annual principal repay-
ment of $50,000, plus interest at 10%, on December 31, 2016. POI is current on the loan as of December 31, 2017.
3. On January 2, 2017, Sanibel sold equipment costing $100,000, with a carrying amount of $31,000, for $20,000 cash.
4. On December 31, 2017, Sanibel entered into a capital lease for a new factory. The present value of the annual rental pay-
ments is $850,000, which equals the fair value of the building. Sanibel made the first rental payment of $120,000 when due
on January 2, 2018.
5. Net income for 2017 was $285,000.
6. Sanibel declared and paid cash dividends for 2017 and 2016 as follows.
Instructions
Prepare a statement of cash flows for Sanibel Corp. for the year ended December 31, 2017, using the indirect method.
(AICPA adapted)
1
COMPARATIVE BALANCE SHEETS
Increase
2017 2016 (Decrease)
Cash $ 650,000 $ 510,000 $ 140,000
Accounts receivable 1,260,000 1,090,000 170,000
Inventory 1,538,000 1,370,000 168,000
Property, plant, and equipment 2,680,000 1,763,000 917,000
Accumulated depreciation (850,000) (760,000) (90,000)
Investment in Island Co. 475,000 420,000 55,000
Loan receivable 350,000 450,000 (100,000)
Total assets $6,103,000 $4,843,000 $1,260,000
Accounts payable $1,080,000 $ 910,000 $ 170,000
Income taxes payable 90,000 75,000 15,000
Dividends payable 100,000 60,000 40,000
Capital lease obligation 850,000 0 850,000
Common stock, $1 par 400,000 400,000 0
Paid-in capital in excess of 2,100,000 2,100,000 0
par—common stock
Retained earnings 1,483,000 1,298,000 185,000
Total liabilities and stockholders’ equity $6,103,000 $4,843,000 $1,260,000
2017 2016
Declared December 15, 2017 December 15, 2016
Paid February 28, 2018 February 28, 2017
Amount $100,000 $60,000
c23_Kieso_IA_16e_PB.indd Page 1 12/07/16 9:00 AM f-389 c23_Kieso_IA_16e_PB.indd Page 1 12/07/16 9:00 AM f-389 /208/WB01908/XXXXXXXXXXXXX/ch23/text_s/208/WB01908/XXXXXXXXXXXXX/ch23/text_s
2 Chapter 23 Statement of Cash Flows
P23-2B (L02,4) (SCF—Indirect Method) The comparative balance sheets for Queen Corporation show the following
information.
Additional data related to 2017 are as follows.
1. Equipment that had cost $20,000 and was 60% depreciated at time of disposal was sold for $2,000.
2. $18,000 of th ...
Paper 1 Unit III Reflection Paper Reflective Writing Assignment .docxbunyansaturnina
Paper 1 Unit III Reflection Paper Reflective
Writing Assignment 2: "What Gives Your Life Meaning?" How do you feel needed? What makes you think your life matters? How do you know you count? Your paper should be 500 words and double-spaced.
Paper 2 Unit V Reflection Paper Reflective
Writing Assignment 3: "My Vocation" What are your gifts and abilities? What are you most interested in and passionate about? “Where does your deep gladness meet the world’s deep hunger?" To what are you being “called?” Does that calling fit with what you are pursuing with your education? Your paper should be 500 words and double-spaced.
To help you write these papers I will tell you a little about myself.
I am a Human Resources professional. I love all functions of HR especially recruiting. I enjoy helping others and being able to make a difference in someone’s life. I am all about furthering my education which is why I am pursuing my Bachelor of Science in Organizational Leadership. I am also family oriented. I have 2 children who I adore. I love to read, sing on the choir and go to church. I also am an assistant Girl Scout troop leader.
Let me know if you need anything else.
THE COMPANY
XYZ Company was formed in the United States seven years
ago by Jim Smith, Marsha Chang, and Earl Watson, who
together purchased a commercial machine shop that had been
in business for more than 40 years but, at the time of the
acquisition, was feeling pressure from a variety of new entrants
into the markets in which the machine shop competed. Smith
had a distinguished military career and felt he could use the
skills he acquired in the military to help this business return to
its previously highly profitable state. Smith currently serves as
the president and CEO of the company.
XYZ produces three primary product lines, all of which are
made of brass and are water-related: flow controllers, valves,
and pumps. Marsha Chang, a long-time friend of Smith and
his family, and a practicing CPA (Certified Public Accountant)
and CMA® (Certified Management Accountant), joined the
company as its CFO shortly before the formation of XYZ.
Earl Watson, a high school friend of Smith, had worked as the
manufacturing supervisor at the company for the past 10 years
and, at the request of Smith, decided to stay onboard after the
formation of XYZ. Over the past several years, Watson had
toyed with the idea of introducing more technologically up-
to-date equipment that, he thought, could help ameliorate the
competitive position of the company.
Recently, Chang instituted an activity-based costing
(ABC) system and a “bare-bones” Enterprise Resource
Planning (ERP) system that, among other things, helped the
company assess customer profitability and price its products
more competitively. A new marketing manager, Maria
Sanchez, was hired last year to develop and implement an
aggressive product-promotion plan.
These combined changes helped tur.
Childhood Abuse and Delinquency 150 Words Research regarding.docxTawnaDelatorrejs
Childhood Abuse and Delinquency 150 Words
Research regarding spanking children has had mixed results, do you think spanking contributes to delinquency or helps to prevent it? Justify your response.
Please remember to use netiquette when responding to your classmates
.
Childrens StoryKnowing how to address a variety of situations in .docxTawnaDelatorrejs
Children's Story
Knowing how to address a variety of situations in the early childhood setting and effectively partnering with parents to do so are important skills for all teachers and caregivers. For this assignment, you will choose one of the following scenarios:
Shane has a difficult time separating from his mother each morning. At drop off, he clings to her and screams uncontrollably. After she leaves, Shane continues to scream and cry until you are able to soothe him.
Lisa often gets frustrated when trying to play with other children. She takes toys from their hands and even hits children with the toys.
Next, address each of the following points according to the teaching approach/setting that best reflects your style in your desired classroom setting (e.g. Montessori, Reggio Emilia, Waldorf, traditional preschool, etc.):
Outline a specific plan for addressing the discipline or guidance scenario.
Explain how your plan would support the teaching approach/setting.
Describe how you will create an effective partnership with parents to address the discipline or guidance scenario.
Describe one or two possible obstacles you might encounter when implementing your plan.
Discuss how you will address these obstacles.
The paper should be three to four pages in addition to the title page and the reference page. Use at least two scholarly sources in addition to your text. Your paper should also be formatted according to APA style as outlined in the Ashford Writing Center.
Description
:
Total Possible Score
: 6.00
Outlines a Specific Plan for Addressing the Discipline or Guidance Scenario
Total: 1.25
Distinguished - Outlines in detail a specific plan for addressing the discipline or guidance scenario. The plan is well supported by scholarly sources.
Proficient - Outlines a specific plan for addressing the discipline or guidance scenario. The plan is supported by scholarly sources but is missing minor details.
Basic - Vaguely outlines a plan for addressing the discipline or guidance scenario; however, the plan may not be sufficiently supported by scholarly sources and is missing relevant details.
Below Expectations - Attempts to outline a plan for addressing the scenario; however, the plan is not sufficiently supported by scholarly sources and is missing significant details.
Non-Performance - The outline of a specific plan is either nonexistent or lacks the components described in the assignment instructions.
Explains How the Plan Supports the Teaching Approach/Setting
Total: 0.50
Distinguished - Clearly and comprehensively explains how the plan supports the chosen teaching approach/setting. The explanation is well supported by scholarly sources.
Proficient - Explains how the plan supports the chosen teaching approach/setting. The explanation is supported by scholarly sources but is slightly underdeveloped.
Basic - Briefly explains how the plan supports the chosen teaching approach/setting. The explanation may not be sufficiently supported by s.
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Enhance your audiences knowledge with this well researched complete deck. Showcase all the important features of the deck with perfect visuals. This deck comprises of total of thirty slides with each slide explained in detail. Each template comprises of professional diagrams and layouts. Our professional PowerPoint experts have also included icons, graphs and charts for your convenience. All you have to do is DOWNLOAD the deck. Make changes as per the requirement. Yes, these PPT slides are completely customizable. Edit the colour, text and font size. Add or delete the content from the slide. And leave your audience awestruck with the professionally designed Working Capital Optimization PowerPoint Presentation Slides complete deck.
Balance Sheet(in thousands)Thursday, September 30, 2010Friday, Sep.docxikirkton
Balance Sheet(in thousands)Thursday, September 30, 2010Friday, September 30, 2011Sunday, September 30, 2012Monday, September 30, 2013Tuesday, September 30, 2014ASSETSCurrent assets:Cash and cash equivalents$97,550$102,054$108,950$98,050$107,890Restricted cash—current portion$190$190$190$110$1,110Accounts receivable, less allowance for doubtful accounts$49,650$50,643$56,501$49,200$75,510Inventories$106,900$100,238$115,559$49,089$49,786Income taxes receivable$650$987$879$348$698Deferred income taxes$9,213$9,125$9,300$8,950$8,650Other current assets$1,136$973$1,300$645$2,000Total current assets$265,289$264,210$292,679$206,392$245,644Property, plant and equipment, net$148,921$167,860$177,302$226,820$228,075Deferred income taxes—long-term portion$59,352$59,182$59,522$58,843$47,200Prepayments and deferred charges$3,076$2,941$3,212$2,670$3,753Restricted cash—long-term portion$110$110$110$110––Other intangible assets including Goodwill, net$37,020$37,090$36,951$13,214$12,900Total assets$513,768$531,393$569,775$508,049$537,572LIABILITIES AND STOCKHOLDERS’ EQUITYLiabilitiesAccounts payable$25,600$31,850$40,506$41,970$54,284Accrued expenses$8,448$10,511$13,037$17,890$21,780Accrued pension and postretirement benefits$16,640$20,703$23,960$27,890$18,758Deferred revenue—current portion$1,890$1,980$2,001$2,500$2,500Current maturities of long-term obligations$109$108$109$110$1,009Total current liabilities$52,687$65,151$79,613$90,360$98,331Long-term obligations (less current portion)$3,097$3,074$1,580$1,482$5,434Deferred revenue (less current portion)$64,030$41,228$59,509$36,070$39,250Non-current income taxes payable$603$409$397$292$308Accrued pension and postretirement benefits$142,050$152,791$156,900$169,870$170,802Total liabilities$262,467$262,653$297,999$298,074$314,125Stockholders’ equity:Common stock, $0.001 par value (40,000,000 shares authorized)$11$11$11$12$13Additional paid-in capital$217,631$220,926$223,220$227,650$237,989Retained Earnings (Accumulated Loss)$33,659$47,803$48,246($17,687)($14,855)Total stockholders’ equity$251,301$268,740$271,476$209,975$223,147Total liabilities and stockholders’ equity$513,768$531,393$569,475$508,049$537,272
Cash equivalent is a liquid asset, for example, a bank deposit, that can be easily converted into cash. Click any red icon below for information.
Restricted funds are deposited in a separate account for a specific purpose, such as debt servicing.
Accounts receivable refers to the amounts owed to the organization by customers for products and services that have been used by the customers, but not yet paid for. This amount is the net of an allowance account. The allowance for a doubtful account is an estimate made by management to estimate the amount that will be uncollectable.
Income tax receivable and income tax payable adjust for temporary differences between generally accepted accounting principles reporting and reporting for Internal Revenue Service tax purposes.
Current assets are those assets that can be co ...
IntroductionFinancial Projection ModelThis spreadsheet walks you t.docxnormanibarber20063
IntroductionFinancial Projection ModelThis spreadsheet walks you through the process of developing an integrated set of financial projections.To use this model, simply complete any information asked for found in the color yellow.Example: Fill in boxes that look like this- 0A number found in the color green is optional information that you can complete.Example: Check these assumptions- 0Otherwise, any information found in black type is automatically calculated for you.Although the cells that are calculated are locked (or protected), you can turn off this protection to modify the sheets.To do this, select "Tools" from the menu bar at the top of the screen. Then select, "Protection."Finally, select "Unprotect Sheet" and you will be able to edit any labels or formulas.Before you begin, we need some information about your business to best customize your financial statements.Please enter the name of your business in the box below:Enter Your Business Name HereThe first six worksheets in this workbook are steps you will need to complete. They are titled:1. Required Start-Up Funds2. Salaries and Wages3. Fixed Operating Expenses4. Projected Sales Forecast (2 sheets)5. Cash Receipts and DisbursementsThe sixth step titled, "Beginning Balance Sheet" is for existing businesses only.Begin by clicking on the tabs belowq
1. Required Start-Up FundsEnter Your Business Name Here11-Jul-08Required Start-Up FundsRequired Start-Up FundsAmountTotalsDepreciationNotesFixed AssetsReal Estate$ - 0Buildings- 020.00yearsLeasehold Improvements- 07.00yearsEquipment- 07.00yearsFurniture and Fixtures- 05.00yearsVehicles- 05.00yearsOther Fixed Assets- 05.00yearsTotal Fixed Assets- 0Operating CapitalPre-Opening Salaries and Wages- 0Prepaid Insurance Premiums- 0Beginning Inventory- 0Legal and Accounting Fees- 0Rent Deposits- 0Utility Deposits- 0Supplies- 0Advertising and Promotions- 0Licenses- 0Other Initial Start-Up Costs- 0Working Capital (Cash On Hand)- 0Total Operating Capital- 0Total Required Funds$ - 0Sources of FundingAmountTotalsLoan RateTerm in MonthsMonthly PaymentsOwner's Cash Injection0.00%- 0Outside Investors0.00%- 0Additional Loans or DebtCommercial Loan0.00%- 09.00%84.00$0.00Commercial Mortgage0.00%- 09.00%240.00$0.00Total Sources of Funding0.00%$ - 0$0.000$ - 0
2. Salaries and WagesEnter Your Business Name Here11-Jul-08Salaries and WagesSalaries and Related Expenses#AssumptionsWage BaseMonthlyYear OneYear TwoYear ThreePercent Change3.00%3.00%Salaries and WagesOwner's Compensation0$ - 0- 0- 0- 0Salaries0- 0- 0- 0- 0WagesFull-Time Employees0- 0- 0- 0- 0Estimated Hours Per Week40.00Estimated Rate Per Hour$ 9.00Part-Time Employees0- 0- 0- 0- 0Estimated Hours Per Week20.00Estimated Rate Per Hour$ 9.00Independent Contractors- 0- 0- 0- 0Total Salaries and Wages0- 0- 0- 0- 0Payroll Taxes and BenefitsSocial Security6.20%$ 102,000- 0- 0- 0- 0Medicare1.45%- 0- 0- 0- 0Federal Unemployment Tax (FUTA)0.80%$ 7,000- 0- 0- 0- 0State Unemployment Tax (SUT.
Ch02 P14 Build a Model Spring 1, 201372212Chapter 2. Ch 02 P14.docxarnit1
Ch02 P14 Build a Model Spring 1, 20137/22/12Chapter 2. Ch 02 P14 Build a ModelExcept for charts and answers that must be written, only Excel formulas that use cell references or functions will be accepted for credit. Numeric answers in cells will not be accepted.a. Cumberland Industries' most recent sales were $455,000,000; operating costs (excluding depreciation) were equal to 85% of sales; net fixed assets were $67,000,000; depreciation amounted to 10% of net fixed assets; interest expenses were $8,550,000; the state-plus-federal corporate tax rate was 40% and Cumberland paid 25% of its net income out in dividends. Given this information, construct Cumberland's income statement. Also calculate total dividends and the addition to retained earnings.The input information required for the problem is outlined in the "Key Input Data" section below. Using this data and the balance sheet above, we constructed the income statement shown below.Key Input Data for Cumberland Industries2010 (Thousands of dollars)Sales Revenue$455,000Expenses (excluding depreciation) as a percent of sales85.0%Net fixed assest$67,000Depr. as a % of net fixed assets10.0%Tax rate40.0%Interest expense$8,550Dividend Payout Ratio25%Cumberland Industries: Income Statement (Thousands of dollars)2010SalesOperating costs excluding depreciation EBITDADepreciation (Cumberland has no amortization charges) EBITInterest expense EBTTaxes (40%) Net incomeCommon dividendsAddition to retained earningsb. Cumberland Industries' partial balance sheets are shown below. Cumberland issued $10,000,000 of new common stock in the most recent year. Using this information and the results from part a, fill in the missing values for common stock, retained earnings, total common equity, and total liabilities and equity. Dollar value of common stock issued (in thousands of dollars)$10,000Cumberland Industries December 31 Balance Sheets(in thousands of dollars)20102009AssetsCash and cash equivalents$91,450$74,625Short-term investments11,40015,100Accounts Receivable108,47085,527Inventories38,45034,982 Total current assets$249,770$210,234 Net fixed assets67,00042,436Total assets$316,770$252,670Liabilities and equityAccounts payable$30,761$23,109Accruals30,40522,656Notes payable12,71714,217 Total current liabilities$73,883$59,982Long-term debt80,26363,914 Total liabilities$154,146$123,896Common stock$90,000Retained earnings38,774 Total common equity$128,774Total liabilities and equity$252,670Check for balancing (this should be zero):c. Construct the statement of cash flows for the most recent year. Statement of Cash Flows(in thousands of dollars)Operating ActivitiesNet IncomeAdjustments: Noncash adjustment: Depreciation Due to changes in working capital: Due to change in accounts receivable
Kenneth D. Jackson: An increase in accounts receivable from the pevious year to the current year reduces the net cash provided by operating activities
Due to change in inventories
Kenneth D. ...
Due Tues., May 2- 7 questions Big Time Picture Frames h.docxsagarlesley
Due Tues., May 2- 7 questions
Big Time Picture Frames has asked you to determine whether the company's ability to pay current
liabilities and total liabilities improved or deteriorated during 2009. To answer this question, you gather the
following data:
______________________________________________2009__________2008
Cash $52, 000 51, 000
Short-term investments 30,000 --
Net receivables 110,000 120, 000
Inventory 217,000 262,000
Total assets 540,000 490,000
Total current liabilities 265,000 202,000
Long-term note payable 44,000 54,000
Income from operations 165,000 153,000
Interest expense 44,000 37,000
Requirement
1. Compute the following ratios for 2009 and 2008:
a. Current ratio
b. Acid-test ratio
c. Debt ratio
d. Times-interest-earned ratio
a. Calculate the current ratio for both years. (Round your answers to two decimal places.)
2009: nothing
2008: nothing
The Variline Inc., comparative income statement follows. 2010 data are given as needed.
Variline, Inc.
Comparative Income Statement
Years Ended December 31, 2012 and 2011
(Dollars in thousands) 2012 2011 2010
Net sales $176,000 $160,000
Cost of goods sold 93,600 86,000
Selling and general expenses 46,800 41,400
Interest expense 9,600 10,900
Income tax expense 10,200 9,200
Net income $15,800 $12,500
Additional data:
Total assets $201,000 $192,000 $174,000
Common stockholders' equity $96,900 $89,800 $79,500
Preferred dividends $3,400 $3,400 $0
Common shares outstanding during the
year 20,000 20,000 18,000
Requirements
1. Calculate the rate of return on net sales.
2. Calculate the rate of return on total assets.
3. Calculate the rate of return on common stockholders' equity.
4. Calculate the EPS.
5. Did the company's operating performance improve or deteriorate during 2012?
Requirement 1. Calculate the rates of return on net sales for 2012 and 2011. (Round your answers to
three decimal places.)
2012:
nothing
2011: nothing
The Specialty Department Stores, Inc., chief executive officer (CEO) has asked you to compare the
company's profit performance and financial position with the average for the industry. The CEO has
given you the company's income statement and balance sheet, as well as the industry average data for
retailers.
Specialty Department Stores, Inc.
Income Statement Compared with Industry Average
Year Ended December 31, 2010
Industry
Specialty Average
Net sales $782,000 100.0 %
Cost of goods sold 526,286 65.8
Gross profit 255,714 34.2
Operating expenses 164,220 19.7
Operating income 91,494 14.5
Other expenses 6,256 0.4
Net income $85,238 14.1 %
Specialty Department Stores, Inc.
Balance Sheet Compared with Industry Average
December 31, 2010
...
ECON 2302 Project· What is a negative externality Construct a gEvonCanales257
ECON 2302 Project
· What is a negative externality? Construct a graph for the market for Steel showing the market price and quantity when the firms are dumping their industrial waste in the local waterways. What is the motivation for firms to pollute the local waterways?
· Explain how third parties are adversely affected from the pollution and how the negative externality can be internalized. Draw into the graph the appropriate shift of the supply curve which will remedy the negative externality and bring about the socially optimal level of output.
· What is a positive externality? Construct a graph for the market for vaccine shots showing the market price and quantity.
· Explain how third parties are benefiting from those who consume vaccine shots and how the positive externality can be internalized. Draw into the graph the appropriate shift of the demand curve which will remedy the positive externality.
1
Financial Statement Preparation Guidance Instructions
Financial Statement Entry Matrix (BUSN 5000)
The Financial Statement Entry Matrix below was developed in 2011 by Eddie Schwertz,
BUSN 5000 Course Lead for Webster University, to assist the online students with the
preparation of financial statements required for the Business Plan Term Project. It should be
used in conjunction with the Sample Business Plan B: Retail Business located in the Class
Resources area of the BUSN 5000 Online course and the Income Statement, Cash Flow
Statement, and Balance Sheet financial statements that follow the matrix on pages 3 to 5 of
this Word document file.
It is not possible to prepare instructions that answer all potential questions. However, an
attempt has been made to provide you with the situations you will likely most often
encounter during the preparation of the business plan for this course. It is recommended that
you print a copy of this help file for preparing the financial statements and a copy of the
Sample Business Plan B: Retail Business for reference as you use this matrix.
The Financial Statement Entry Matrix consists of four columns. The first column
identifies the financial statement item that appears on the three financial statements. In front
of each item is a bold upper-case letter. The purpose of the bold, highlighted capital letter
(e.g., A, B, C) is to assist you in locating the specific item on the financial statements and to
identify the relationships that exist between the item and the financial statements.
Note: While preparing financial statements, please remember in accounting that any
number shown in parentheses is a negative value. We recommend that you use
parentheses for negative numbers to emphasize that the number shown is a negative value.
Students should also round all figures to the nearest dollar.
2
Financial Statement Entry Matrix (BUSN 5000)
Financial Statement Item Income Statement Cash Flow Statement Balance Sheet
A. Net Sales Revenue Operating Activiti ...
Exam 061684RR - THE IMPACT OF MANAGEMENT Questions 1 to 20 S.docxgitagrimston
Exam: 061684RR - THE IMPACT OF MANAGEMENT
Questions 1 to 20: Select the best answer to each question. Note that a question and its answers may be split across a page break, so be sure that you have seen the entire question and all the answers before choosing an answer.
1. Brittman Corporation makes three products that use the current constraint-a particular type of machine. Data concerning those products appear below:
IP
NI
YD
Selling price per unit
$183.57
$207.74
$348.15
Variable cost per unit
$144.42
$155.04
$269.50
Minutes on the constraint
2.90
3.40
5.50
Assume that sufficient constraint time is available to satisfy demand for all but the least profitable product. Up to how much should the company be willing to pay to acquire more of the constrained resource?
A. $39.15 per unit
B. $15.50 per minute
C. $78.65 per unit
D. $13.50 per minute
2. A project profitability index greater than zero for a project indicates that
A. there has been a calculation error.
B. the project is unattractive and shouldn't be pursued.
C. the company should reevaluate its discount rate.
D. the discount rate is less than the internal rate of return.
3. A company's current ratio and acid-test ratios are both greater than 1. If obsolete inventory is written off, this would
A. decrease the current ratio.
B. increase net working capital.
C. decrease the acid-test ratio.
D. increase the acid-test ratio.
Use the following information to answer this question.
Financial statements for Larkins Company appear below:
Larkins Company
Statement of Financial Position
December 31, Year 2 and Year 1
(dollars in thousands)
Year 2 Year 1
Current assets:
Cash and marketable securities $180 $180
Accounts receivable, net 210 180
Inventory 130 120
Prepaid expenses 5050
Total current assets 570 530
Noncurrent assets:
Plant & equipment, net 1,540 1,480
Total assets $2,110 $2,010
Current liabilities:
Accounts payable $100 $130
Accrued liabilities 60 60
Notes payable, short term 90120
Total current liabilities 250 310
Noncurrent liabilities:
Bonds payable 480500
Total liabilities 730810
Stockholders' equity:
Preferred stock, $20 par, 10% 120 120
Common stock, $10 par 180 180
Additional paid-in capital--common stock 240 240
Retained earnings 840660
Total stockholders' equity 1,3801,200
Total liabilities & stockholders' equity $2,110 $2,010
Larkins Company
Income Statement
For the Year Ended December 31, Year 2
(dollars in thousands)
Sales (all on account) $2,760
Cost of goods sold 1,930
Gross margin 830
Selling and administrative expense 330
Net operating income 500
Interest expense 50
Net income before taxes 450
Income taxes (30%)
135
$315
Net income
Dividends during Year 2 totaled $135 thousand, of which $12 thousand were preferred dividends. The market price of a share of common stock on December 31, Year 2 was $150.
4. Larkins Company's dividend payout ...
B PROBLEMSP23-1B (L02,4) (SCF—Indirect Method) The followi.docxjasoninnes20
B PROBLEMS
P23-1B (L02,4) (SCF—Indirect Method) The following are Sanibel Corp.’s comparative balance sheet accounts at Decem-
ber 31, 2017 and 2016, with a column showing the increase (decrease) from 2016 to 2017.
Additional information:
1. On December 31, 2016, Sanibel acquired 25% of Island Co.’s common stock for $420,000. On that date, the carrying value
of Island’s assets and liabilities, which approximated their fair values, was $1,680,000. Island reported income of $220,000
for the year ended December 31, 2017. No dividend was paid on Island’s common stock during the year.
2. During 2016, Sanibel loaned $500,000 to POI Co., an unrelated company. POI made the first semi-annual principal repay-
ment of $50,000, plus interest at 10%, on December 31, 2016. POI is current on the loan as of December 31, 2017.
3. On January 2, 2017, Sanibel sold equipment costing $100,000, with a carrying amount of $31,000, for $20,000 cash.
4. On December 31, 2017, Sanibel entered into a capital lease for a new factory. The present value of the annual rental pay-
ments is $850,000, which equals the fair value of the building. Sanibel made the first rental payment of $120,000 when due
on January 2, 2018.
5. Net income for 2017 was $285,000.
6. Sanibel declared and paid cash dividends for 2017 and 2016 as follows.
Instructions
Prepare a statement of cash flows for Sanibel Corp. for the year ended December 31, 2017, using the indirect method.
(AICPA adapted)
1
COMPARATIVE BALANCE SHEETS
Increase
2017 2016 (Decrease)
Cash $ 650,000 $ 510,000 $ 140,000
Accounts receivable 1,260,000 1,090,000 170,000
Inventory 1,538,000 1,370,000 168,000
Property, plant, and equipment 2,680,000 1,763,000 917,000
Accumulated depreciation (850,000) (760,000) (90,000)
Investment in Island Co. 475,000 420,000 55,000
Loan receivable 350,000 450,000 (100,000)
Total assets $6,103,000 $4,843,000 $1,260,000
Accounts payable $1,080,000 $ 910,000 $ 170,000
Income taxes payable 90,000 75,000 15,000
Dividends payable 100,000 60,000 40,000
Capital lease obligation 850,000 0 850,000
Common stock, $1 par 400,000 400,000 0
Paid-in capital in excess of 2,100,000 2,100,000 0
par—common stock
Retained earnings 1,483,000 1,298,000 185,000
Total liabilities and stockholders’ equity $6,103,000 $4,843,000 $1,260,000
2017 2016
Declared December 15, 2017 December 15, 2016
Paid February 28, 2018 February 28, 2017
Amount $100,000 $60,000
c23_Kieso_IA_16e_PB.indd Page 1 12/07/16 9:00 AM f-389 c23_Kieso_IA_16e_PB.indd Page 1 12/07/16 9:00 AM f-389 /208/WB01908/XXXXXXXXXXXXX/ch23/text_s/208/WB01908/XXXXXXXXXXXXX/ch23/text_s
2 Chapter 23 Statement of Cash Flows
P23-2B (L02,4) (SCF—Indirect Method) The comparative balance sheets for Queen Corporation show the following
information.
Additional data related to 2017 are as follows.
1. Equipment that had cost $20,000 and was 60% depreciated at time of disposal was sold for $2,000.
2. $18,000 of th ...
Paper 1 Unit III Reflection Paper Reflective Writing Assignment .docxbunyansaturnina
Paper 1 Unit III Reflection Paper Reflective
Writing Assignment 2: "What Gives Your Life Meaning?" How do you feel needed? What makes you think your life matters? How do you know you count? Your paper should be 500 words and double-spaced.
Paper 2 Unit V Reflection Paper Reflective
Writing Assignment 3: "My Vocation" What are your gifts and abilities? What are you most interested in and passionate about? “Where does your deep gladness meet the world’s deep hunger?" To what are you being “called?” Does that calling fit with what you are pursuing with your education? Your paper should be 500 words and double-spaced.
To help you write these papers I will tell you a little about myself.
I am a Human Resources professional. I love all functions of HR especially recruiting. I enjoy helping others and being able to make a difference in someone’s life. I am all about furthering my education which is why I am pursuing my Bachelor of Science in Organizational Leadership. I am also family oriented. I have 2 children who I adore. I love to read, sing on the choir and go to church. I also am an assistant Girl Scout troop leader.
Let me know if you need anything else.
THE COMPANY
XYZ Company was formed in the United States seven years
ago by Jim Smith, Marsha Chang, and Earl Watson, who
together purchased a commercial machine shop that had been
in business for more than 40 years but, at the time of the
acquisition, was feeling pressure from a variety of new entrants
into the markets in which the machine shop competed. Smith
had a distinguished military career and felt he could use the
skills he acquired in the military to help this business return to
its previously highly profitable state. Smith currently serves as
the president and CEO of the company.
XYZ produces three primary product lines, all of which are
made of brass and are water-related: flow controllers, valves,
and pumps. Marsha Chang, a long-time friend of Smith and
his family, and a practicing CPA (Certified Public Accountant)
and CMA® (Certified Management Accountant), joined the
company as its CFO shortly before the formation of XYZ.
Earl Watson, a high school friend of Smith, had worked as the
manufacturing supervisor at the company for the past 10 years
and, at the request of Smith, decided to stay onboard after the
formation of XYZ. Over the past several years, Watson had
toyed with the idea of introducing more technologically up-
to-date equipment that, he thought, could help ameliorate the
competitive position of the company.
Recently, Chang instituted an activity-based costing
(ABC) system and a “bare-bones” Enterprise Resource
Planning (ERP) system that, among other things, helped the
company assess customer profitability and price its products
more competitively. A new marketing manager, Maria
Sanchez, was hired last year to develop and implement an
aggressive product-promotion plan.
These combined changes helped tur.
Childhood Abuse and Delinquency 150 Words Research regarding.docxTawnaDelatorrejs
Childhood Abuse and Delinquency 150 Words
Research regarding spanking children has had mixed results, do you think spanking contributes to delinquency or helps to prevent it? Justify your response.
Please remember to use netiquette when responding to your classmates
.
Childrens StoryKnowing how to address a variety of situations in .docxTawnaDelatorrejs
Children's Story
Knowing how to address a variety of situations in the early childhood setting and effectively partnering with parents to do so are important skills for all teachers and caregivers. For this assignment, you will choose one of the following scenarios:
Shane has a difficult time separating from his mother each morning. At drop off, he clings to her and screams uncontrollably. After she leaves, Shane continues to scream and cry until you are able to soothe him.
Lisa often gets frustrated when trying to play with other children. She takes toys from their hands and even hits children with the toys.
Next, address each of the following points according to the teaching approach/setting that best reflects your style in your desired classroom setting (e.g. Montessori, Reggio Emilia, Waldorf, traditional preschool, etc.):
Outline a specific plan for addressing the discipline or guidance scenario.
Explain how your plan would support the teaching approach/setting.
Describe how you will create an effective partnership with parents to address the discipline or guidance scenario.
Describe one or two possible obstacles you might encounter when implementing your plan.
Discuss how you will address these obstacles.
The paper should be three to four pages in addition to the title page and the reference page. Use at least two scholarly sources in addition to your text. Your paper should also be formatted according to APA style as outlined in the Ashford Writing Center.
Description
:
Total Possible Score
: 6.00
Outlines a Specific Plan for Addressing the Discipline or Guidance Scenario
Total: 1.25
Distinguished - Outlines in detail a specific plan for addressing the discipline or guidance scenario. The plan is well supported by scholarly sources.
Proficient - Outlines a specific plan for addressing the discipline or guidance scenario. The plan is supported by scholarly sources but is missing minor details.
Basic - Vaguely outlines a plan for addressing the discipline or guidance scenario; however, the plan may not be sufficiently supported by scholarly sources and is missing relevant details.
Below Expectations - Attempts to outline a plan for addressing the scenario; however, the plan is not sufficiently supported by scholarly sources and is missing significant details.
Non-Performance - The outline of a specific plan is either nonexistent or lacks the components described in the assignment instructions.
Explains How the Plan Supports the Teaching Approach/Setting
Total: 0.50
Distinguished - Clearly and comprehensively explains how the plan supports the chosen teaching approach/setting. The explanation is well supported by scholarly sources.
Proficient - Explains how the plan supports the chosen teaching approach/setting. The explanation is supported by scholarly sources but is slightly underdeveloped.
Basic - Briefly explains how the plan supports the chosen teaching approach/setting. The explanation may not be sufficiently supported by s.
Children build their identities based on what they are exposed to, a.docxTawnaDelatorrejs
Children build their identities based on what they are exposed to, as well as how adults and peers interact with them. After having read this Module's materials, let's discuss this further.
What do you think are the most influential factors in the building of multicultural identities in children?
How do you raise children to be sensitive, multicultural adults
.
Child poverty and homelessness are two of the most complex problems .docxTawnaDelatorrejs
Child poverty and homelessness are two of the most complex problems faced by society today. Since 2000, the number of children living in poverty has increased from 11.6 million to 15 million. Today, over 20% of all children live in families with incomes below the federal poverty level. In addition, it is estimated that 1% to 2% of children are homeless, a number that has surged as a result of the recent global recession and the ensuing financial strain it has placed on many families. Because growing up in poverty increases children’s risks of suffering physical, cognitive, emotional, and social problems, reducing rates of child poverty is a priority. However, politicians and policymakers often disagree on causes and solutions to child poverty, sparking vigorous debate. In this Discussion, you will consider your own thoughts on how child poverty might be addressed. Reflect on the following:
Based on what you have learned this week and your past experiences, what specific policies, initiatives, or programs do you think should be implemented to effectively reduce child poverty/homelessness and/or ameliorate its consequences? Consider at least three.
How and to what extent should technology/media be used for educational purposes? For example, should teachers integrate technology as much as possible in their lessons? Should parents encourage children to study using educational software and the Internet? Or are more traditional learning methods preferable?
Are there any policies, initiatives, or programs aimed at combating child poverty and/or homelessness with which you strongly disagree? Why?
Article:
Southwell, P. (2009). The measurement of child poverty in the United States.
Journal of Human Behavior in the Social Environment
,
19
(4), 317
–
329.
Retrieved from the Academic Search Complete database.
Web Resource:
Moore, K. A., Redd, Z., Burkhauser, M., Mbwana, K., & Collins, A. (2009, April).
Children in poverty: Trends, consequences, and policy options
(Publication No. 2009-11). Retrieved from the Child Trends website:
http://www.childtrends.org/wp-content/uploads/2013/03/PovertyRB.pdf
Web Resource:
Valladares, S., & Moore, K. A. (2009, May).
The strengths of poor families
(Publication No. 2009-26). Retrieved from the Child Trends website:
http://childtrends.org/wp-content/uploads/2009/05/Child_Trends-2009_5_14_RB_poorfamstrengths.pdf
.
Child abuse and neglect are critical issues inherent in the field of.docxTawnaDelatorrejs
Child abuse and neglect are critical issues inherent in the field of human services. You will likely encounter clients who are abused and neglected. Review the characteristics of neglected children in Chapter 4, and answer the following questions:
How does the presence of child abuse or neglect affect a child’s normal development?
How might you respond to a child who indicates that he or she is being abused or neglected?
What agencies would you contact and why?
.
Check.DescriptionI need help with this one-page essay Please!Co.docxTawnaDelatorrejs
Check.
Description:
I need help with this one-page essay Please!Compare and contrast the postcolonial elements that define the works of a range of world authors, including Derek Walcott, Chinua Achebe, Deepika Bahri, W.B. Yeats, Seamus Heaney, E. M. Forster, Salman Rushdie, and Arundhati Roy.
.
Check the paper you write and add your perspective I forgot to say s.docxTawnaDelatorrejs
Check the paper you write and add your perspective I forgot to say some instructions. put some opinion about torah
Write a 3 page paper on what you have learned about Judaism that new for you and which is somehow significant to your understanding about this religion and how it affected your thinking.
Could you add some perspectives to paper you wrote...
i dont want you write new paper just add some opinion to paper
.
Check out attachments and read instructions before you make Hand Sh.docxTawnaDelatorrejs
"Check out attachments and read instructions before you make Hand Shake. Otherwise, I can't sign the agreement"
The most
IMPORTANT
things for me:
1)
Use very simple language, I'm an international student
.
2) Follow ALL instructions carefully 100%.
3) Finish it
on time
.
4) Last but not least,
Originality
.
====
I will run the paper through Copyscape that homework market provides, and the result MUST be = ZERO.
Thanks in advance,
.
check out the attachment, it has prompt, use the 4 website to quote .docxTawnaDelatorrejs
check out the attachment, it has prompt, use the 4 website to quote AND paraphrase (both are required) that i pasted on there. 800 words. APA style
download the attachment and follow the requiremen
1. A Swiveling Proxy That Will Even Wear a Tutu
By ROBBIE BROWNJUNE 7, 2013
http://www.nytimes.com/2013/06/08/education/for-homebound-students-a-robot-proxy-in-the-classroom.html?_r=0
2. How One Boy With Autism Became BFF With Apple’s Siri
By JUDITH NEWMANOCT. 17, 2014
http://www.nytimes.com/2014/10/19/fashion/how-apples-siri-became-one-autistic-boys-bff.html
3. The Ethical Frontiers of Robotics
Noel Sharkey*
http://webpages.uncc.edu/~jmconrad/ECGR4161-2011-05/notes/Science_Article_Robotics_Ethics2.pdf
4. THE ROBOTIC MOMENT
sherry turkle
In late November 2005, I took my daughter Rebecca, then fourteen, to the Darwin exhibition
at the American Museum of Natural History in New York. From the moment you step into
the museum and come face-to-face with a full-size dinosaur, you become part of a celebration
of life on Earth, what Darwin called “endless forms most beautiful.” Millions upon millions of
now lifeless specimens represent nature’s invention in every corner of the globe. There could
be no better venue for documenting Darwin’s life and thought and his theory of evolution by
natural selection, the central truth that underpins contemporary biology. The exhibition aimed
to please and, a bit defensively in these days of attacks on the theory of evolution, wanted to
convince.
At the exhibit’s entrance were two giant tortoises from the Galápagos Islands, the bestknown
inhabitants of the archipelago where Darwin did his most famous investigations. The
museum had been advertising these tortoises as wonders, curiosities, and marvels. Here,
among the plastic models at the museum, was the life that Darwin saw more than a century
and a half ago. One tortoise was hidden from view; the other rested in its cage, utterly still.
Rebecca inspected the visible tortoise thoughtfully for a while and then said matter-of-factly,
“They could have used a robot.” I was taken aback and asked what she meant. She said she
thought it was a shame to bring the turtle all this way from its island home in the Pacific, when
it was just going to sit there in the museum, motionless, doing nothing. Rebecca was both
concerned for the imprisoned turtle and unmoved by its authenticity.
It was Thanksgiving weekend. The line was long, the crowd frozen in place. I began to talk
with some of the other parents and children. My question—“Do you care that the turtle is
alive?”—was a welcome diversion from the boredom of the wait. A ten-year-old girl told me
that she would prefer a robot turtle because aliveness comes with aesthetic inconvenience:
“Its water looks dirty. Gross.” More usually, votes for the robots echoed my daughter’s sentiment
that in this setting, aliveness didn’t seem worth the trouble. A twelve-year-old girl was
adam.
Charles Mann is not only interested in how American societies arrive.docxTawnaDelatorrejs
Charles Mann is not only interested in how American societies arrived, developed, and
evolved, but also how they adapted to the multiple environments of the Americas. How
did indigenous Americans find ways to overcome environmental obstacles? What
techniques, attitudes, or actions did indigenous Americans share? What techniques were
unique to certain areas? Why did some communities and societies thrive in the years
before 1492 while others fell apart and disbanded into new groups or the landscape? How did scholars of the eighteenth, nineteenth, and twentieth centuries differ on their ideas of American Indian development?
.
Check out attachments and read instructions before you make Hand Sha.docxTawnaDelatorrejs
Check out attachments and read instructions before you make Hand Shake.
Otherwise
, I can't sign the agreement"
The most
IMPORTANT
things for me:
1)
Use very simple language, I'm an international student
.
2) Follow ALL instructions carefully 100%.
3) Finish it
on time
.
4) Last but not least, Originality.
====
I will run the paper through Copyscape that homework market provides, and the result MUST be = ZERO.
.
Chapters 5-8. One very significant period in Graphic Design History .docxTawnaDelatorrejs
Chapters 5-8. One very significant period in Graphic Design History was the Renaissance. Maybe a person or object of art made you start thinking about how it was done. here's the link for the chaper that u need to look at
https://www.youtube.com/watch?v=3vCNvvQwCos&list=PLxPtyllY6Cx_Xar71rcNFqX2bDB7Wzfll
.
childrens right in Pakistan.6 pagesat least 7 referencesAPA s.docxTawnaDelatorrejs
children's right in Pakistan.
6 pages
at least 7 references
APA style
References, citation needed
outline:
1.
Country in context
2.
Demographics
3.
History
4.
Culture and socio-economic context: official language, religion,
5.
Legislation/policies addressing rights
6.
Health status of child
7.
Education
8.
Well-being and quality of life: human develop index
9.
Status of children with special needs
10.
summary
.
CHAPTER ONEIntroductionLearning Objectives• Be able to concept.docxTawnaDelatorrejs
CHAPTER ONEIntroduction
Learning Objectives
• Be able to conceptualize the “information explosion” and how it relates to the brain sciences.
• Be able to describe pharmacodynamics and pharmacokinetics.
• Be able to articulate the benefits of an integrative approach to psychopharmacology.
ENCOURAGEMENT TO THE READER
Some of you may begin this book with some anxiety because this is a new area for you. You may imagine that psychopharmacology is exclusively a “hard science,” and perhaps you don't think of yourself as a “hard science” kind of person. You may even feel uncertain about your ability to master basic psychopharmacological concepts. First, let us assure you one more time that our goal is to make this topic accessible to readers who are practicing as or studying to be mental health professionals, many of whom may not have a background in the physical or organic sciences. Second, we recommend to those teaching a course in psychopharmacology that, because of the rapid nature of change in the field, teaching styles that rely on memorization are of limited use in this area. We recommend helping students master basic concepts and then applying these concepts to cases. To facilitate that process, we supply cases and objectives/review questions for main sections of the book. Finally, we invite you students to join us in an incredible journey centering on the most complex organ known to humanity—the human mind and brain. We hope you can revel in the complexity of the brain and the sheer magnitude of its power. We hope you can resist the temptation to want simple and concrete answers to many of the questions this journey will raise. We also hope you learn to appreciate the ambiguous nature of “mind” and its relationship to the brain. As authors and researchers who have traveled this path before us will attest, there are no simple or even known answers to many of the questions that arise (Grilly & Salmone, 2011; Schatzberg & Nemeroff, 1998). We encourage a mixture of trying to comprehend the information while dwelling in the mystery that is the context for the information. Before moving on, we offer a mantra to help you implement this recommendation.
A MANTRA
Even though psychopharmacology is in its embryonic stage, it is a vast and complex topic. Several years ago I (Ingersoll) engaged in some multicultural counseling training with Paul Pederson. In that training, Dr. Pederson commented, “Culture is complex, and complexity is our friend.” We offer a paraphrase as a mantra for psychopharmacology students: “Reality is complex, and complexity is our friend.” We remind the reader of this mantra throughout the book. You might try saying it aloud right now: “Reality is complex, and complexity is our friend.” If you reach a passage in this book that is challenging for you or that arouses anxiety, stop, take a deep breath, and practice the mantra.
The primary audience for this book is mental health clinicians who may not have had much training in biology.
Chapter TenThe Federal JudiciaryBrian M. MurphyLearnin.docxTawnaDelatorrejs
Chapter Ten
The Federal Judiciary
Brian M. Murphy
Learning Objectives
After covering the topic of the federal judiciary, students should
understand:
1. The relationship of state courts to the federal judiciary.
2. The jurisdiction of federal courts.
3. The structure of the federal judicial system.
4. The procedures of the U.S. Supreme Court.
5. The powers of the federal judiciary.
Abstract
The udicial y e i he i ed a e i a ed he d c ri e
federalism. Two court systems exist side-by-side, national and state, and
each has a distinct set of powers. State courts, for the most part, are
responsible for handling the legal issues that arise under their own laws. It
is primarily when a federal uestion is presented that the federal udicial
system can become in ol ed in a state court. therwise, state udiciaries
are generally autonomous even from one another. The Constitution
precisely outlines the types of cases that can be heard by federal courts,
yet it is almost impossible to force a federal court to hear a case that falls
under its urisdiction if the udge s wants to avoid it. The authority of
the U.S. Supreme Court has slowly grown over time, largely through the
power of udicial review. onetheless, federalism has managed to remain
a signi cant barrier against federal courts becoming too powerful. The
udicial system designed by the framers continues to survive and function
after 200 years.
Introduction
The federal judicial system is the least commonly known and least
understood branch of American government. In 2007, 78% could not
name the current Chief Justice of the U.S. Supreme Court but 66% were
able to identify at least one of the judges on the T show American
Idol (Jamieson, 2007). Much of judicial work is conducted out of the
limelight and courts are not considered an important in uence in the daily
lives of people. It is clear the framers believed that the federal judicial
system would be the weakest of the three branches because, as Alexander
amilton wrote, it has no in uence over either the sword or the purse
(Hamilton, 1961, 465). In other words, courts cannot command an army
(or even police) to ensure that decisions are enforced or allocate money to
implement one of their rulings. Judges must depend on the other branches
in order to get anything done. According to an oft-repeated story, President
Andrew Jackson supposedly mocked a decision by Chief Justice John
Marshall with the words, John Marshall has made his decision, now let
him enforce it’’ (Schwartz, 1993, 94).
But times and the role of the federal judiciary have changed. One
scholar even concluded that the United States is now operating under a
government by judiciary’’ because the U.S. Supreme Court can revise
the Constitution by how it interprets the wording (Berger, 1997). As Chief
Justice Charles vans Hughes once uipped, e are under a Constitution,
but the Constitution is what the judges say it is’’ (Hughes, 1916, 185). .
Chapter 9 provides a discussion of the challenges of identifying ELL.docxTawnaDelatorrejs
Chapter 9 provides a discussion of the challenges of identifying ELLs’ as having a learning disability or being gifted with their lower than grade-level proficiency in English. After reading Chapter 9, write a post that addresses the following questions:
What kinds of disabilities might an ELL have?
What are the challenges of determining whether an ELL has a learning ability or is gifted?
What kinds of interventions are used once an ELL has been identified as having a learning disability?
What kinds of interventions are used once an ELL is determined to be gifted?
If you were teaching a class with some ELLs in it, what signals would you look for in the behavior or they ELLs to determine whether they might need to be tested for learning disabilities or being gifted?
How might you adapt your curriculum for an ELL student with a learning disability or who is gifted?
.
Chapter 8 -- Crimes
1. Conduct that may be a misdemeanor in one state may be a felony in another state.
2. A required element for a crime is that the criminal party voluntarily commits the prohibited act (think “gun to head”).
3. A person cannot commit a crime if the person does not know that his or her conduct is criminal (think “Honduran bony fish or short lobster).
4. The Fourth Amendment prohibits ALL government searches of businesses.
5. Traditionally, extortion involves wrongful demands made by public officials.
6. A company cannot be found guilty of a crime that is committed by its agent.
7. If an employee wrongfully keeps money that was entrusted to the employee by his or employer, the employee has committed the crime of embezzlement.
8. Government officers do not need a search warrant in order to inspect property that is in "plain view".
9. The Constitution guarantees individuals the right to a speedy trial in criminal cases.
10. The Digital Millennium Copyright Act allows a person to thwart encryption devices that copy right holders place on copyrighted material if the person has purchased the copyrighted item in question.
Chapter 9 -- Torts
11. One wrongful act may be both a crime and a tort.
12. A person is not entitled to recover for EVERY injury or loss that is caused by another person.
13. In general, tort liability will not be imposed for an involuntary act even if the act harms another.
14. Under tort law, one owes a duty to society to conform his or her conduct to a required standard (think: does society sue the tortfeasor does the “somebody done me wrong” individual plaintiff sue the tortfeasor?).
15. The U.S. government cannot be sued for harm caused by the negligence of federal employees.
16. In some states, a plaintiff may recover for emotional distress that is negligently caused by another.
17. Companies can now make commercial use of the name or likeness of celebrities without first obtaining the celebrities permission to do so because most states do not recognize the tort of invasion of the right to publicity.
Chapter 10
18.
Patents are granted by state governments, not by the federal government.
19.
Trademarks may be protected for up to three years prior to the time that they are actually used.
20. A “term” acquires a secondary meaning when, through prolonged use, the public has come to associate that term with a particular product.
21. In general, mere ideas and concepts cannot be copyrighted or patented.
22.
A trade secret may be disclosed without losing its legal .
chapter 5 Making recommendations for I studied up to this .docxTawnaDelatorrejs
chapter 5
Making recommendations for I studied up to this point, what should now be study after I have written about what I found. All chapter 5 about chapter 4 what all things I discovered, what senses do they make to you what would you have study more if you have more time, what I think about , what I found
.
Chapter 4. Terris, Daniel. (2005) Ethics at Work Creating Virtue at.docxTawnaDelatorrejs
Chapter 4. Terris, Daniel. (2005) Ethics at Work: Creating Virtue at an American Corporation. Brandeis University Press. Apply critical thinking skills
in evaluating Lockheed Martin's efforts.
1. What do you think about the notion presented by Terris that Lockheed's ethics program does little to prevent ethical breaches at the highest level of the organization?
2. Are the efforts put forth—such as making sure higher level executives participate in training—enough to help executives navigate what Terris calls the 'ethical minefield' faced by leadership in such an organization?
3. What are some things that could be done to address the issue related to ethics at higher executive levels of the organization?
4. Terris points out that the company's program is overly focused on individuals and that it doesn't really address group dynamics that can impact ethical situations. For instance, there can be a tendency for groups to ‘go with the flow’ of the group decision making process and overlook ethical issues in the process. What would you recommend that Lockheed Martin do to address this situation?
(Hint: reviewing p. 128 and the following pages – before section headed “Personal Responsibility, Collective Innocence” - of the text might be helpful).
Assignment Expectations: Write a 4- to 5-page paper, not including title page or references page addressing the issue.
Your paper should be double-spaced and in 12-point type size.
Your paper should have a separate cover page and a separate reference page. Make sure you cite your sources.
.
Chapter 41. Read in the text about Alexanders attempt to fuse Gre.docxTawnaDelatorrejs
Chapter 4
1. Read in the text about Alexander's attempt to fuse Greek and Eastern cultures (116-120 -see box Alexander meets an Indian King, 115). Then go to:
Alexander the Great
- a from a BBC documentary. The video will have to be opened in a new window.
Write a brief review after watching the documentary (You don't have to watch the entire hour). What does Wood have to say about the scope of Alexander the Great's accomplishments? Does watching a video set in the actual landscape of Macedonia and Turkey help understand the history of an ancient civilization? How?
2. Go to:
Building of the Parthenon
and
Optical 'tricks' at the Parthenon
to see the accomplishments of Greek architects and politicians. What is the connection between Athenian politics and the building of the Parthenon? What illusions were utlitzed by the architects and engineers to emphasize the grandeur of the Parthenon?
Chapter 5
Select TWO of the following questions and complete the links assignments: Remember to mention source material in your response.
(Select 3 for extra credit
1. Go to:
Roman Writers view their world
and choose 2 authors to write an essay on entertainments and past times of Roman citizens and how eyewitnesses wrote about their world. Who are they? What position did they hold in Roman society? Is this important to their view point?
2. Go to
Christian symbolism
and
Colors in religious art
and write about how a largely illiterate (slave and lower class Romans and client state residents) society could learn about this new "Christian" religion through art, symbolism and color. How would this help the conversion process?
3. Go to
Sights along the Silk Road
. Click on the interactive maps and visit several of the stops along the Silk Road. What did you find? Learn? Then go to :
Silk Road Project
. Click on "Music and Artists." Then "Listen to Music."
Click on a title for ex: "Arabian" to listen to sample of the music and instrument. Write on your findings.
You may have to update your "Flash" player to hear music
.
Welcome to TechSoup New Member Orientation and Q&A (May 2024).pdfTechSoup
In this webinar you will learn how your organization can access TechSoup's wide variety of product discount and donation programs. From hardware to software, we'll give you a tour of the tools available to help your nonprofit with productivity, collaboration, financial management, donor tracking, security, and more.
The French Revolution, which began in 1789, was a period of radical social and political upheaval in France. It marked the decline of absolute monarchies, the rise of secular and democratic republics, and the eventual rise of Napoleon Bonaparte. This revolutionary period is crucial in understanding the transition from feudalism to modernity in Europe.
For more information, visit-www.vavaclasses.com
This is a presentation by Dada Robert in a Your Skill Boost masterclass organised by the Excellence Foundation for South Sudan (EFSS) on Saturday, the 25th and Sunday, the 26th of May 2024.
He discussed the concept of quality improvement, emphasizing its applicability to various aspects of life, including personal, project, and program improvements. He defined quality as doing the right thing at the right time in the right way to achieve the best possible results and discussed the concept of the "gap" between what we know and what we do, and how this gap represents the areas we need to improve. He explained the scientific approach to quality improvement, which involves systematic performance analysis, testing and learning, and implementing change ideas. He also highlighted the importance of client focus and a team approach to quality improvement.
Operation “Blue Star” is the only event in the history of Independent India where the state went into war with its own people. Even after about 40 years it is not clear if it was culmination of states anger over people of the region, a political game of power or start of dictatorial chapter in the democratic setup.
The people of Punjab felt alienated from main stream due to denial of their just demands during a long democratic struggle since independence. As it happen all over the word, it led to militant struggle with great loss of lives of military, police and civilian personnel. Killing of Indira Gandhi and massacre of innocent Sikhs in Delhi and other India cities was also associated with this movement.
How to Make a Field invisible in Odoo 17Celine George
It is possible to hide or invisible some fields in odoo. Commonly using “invisible” attribute in the field definition to invisible the fields. This slide will show how to make a field invisible in odoo 17.
Students, digital devices and success - Andreas Schleicher - 27 May 2024..pptxEduSkills OECD
Andreas Schleicher presents at the OECD webinar ‘Digital devices in schools: detrimental distraction or secret to success?’ on 27 May 2024. The presentation was based on findings from PISA 2022 results and the webinar helped launch the PISA in Focus ‘Managing screen time: How to protect and equip students against distraction’ https://www.oecd-ilibrary.org/education/managing-screen-time_7c225af4-en and the OECD Education Policy Perspective ‘Students, digital devices and success’ can be found here - https://oe.cd/il/5yV
The Roman Empire A Historical Colossus.pdfkaushalkr1407
The Roman Empire, a vast and enduring power, stands as one of history's most remarkable civilizations, leaving an indelible imprint on the world. It emerged from the Roman Republic, transitioning into an imperial powerhouse under the leadership of Augustus Caesar in 27 BCE. This transformation marked the beginning of an era defined by unprecedented territorial expansion, architectural marvels, and profound cultural influence.
The empire's roots lie in the city of Rome, founded, according to legend, by Romulus in 753 BCE. Over centuries, Rome evolved from a small settlement to a formidable republic, characterized by a complex political system with elected officials and checks on power. However, internal strife, class conflicts, and military ambitions paved the way for the end of the Republic. Julius Caesar’s dictatorship and subsequent assassination in 44 BCE created a power vacuum, leading to a civil war. Octavian, later Augustus, emerged victorious, heralding the Roman Empire’s birth.
Under Augustus, the empire experienced the Pax Romana, a 200-year period of relative peace and stability. Augustus reformed the military, established efficient administrative systems, and initiated grand construction projects. The empire's borders expanded, encompassing territories from Britain to Egypt and from Spain to the Euphrates. Roman legions, renowned for their discipline and engineering prowess, secured and maintained these vast territories, building roads, fortifications, and cities that facilitated control and integration.
The Roman Empire’s society was hierarchical, with a rigid class system. At the top were the patricians, wealthy elites who held significant political power. Below them were the plebeians, free citizens with limited political influence, and the vast numbers of slaves who formed the backbone of the economy. The family unit was central, governed by the paterfamilias, the male head who held absolute authority.
Culturally, the Romans were eclectic, absorbing and adapting elements from the civilizations they encountered, particularly the Greeks. Roman art, literature, and philosophy reflected this synthesis, creating a rich cultural tapestry. Latin, the Roman language, became the lingua franca of the Western world, influencing numerous modern languages.
Roman architecture and engineering achievements were monumental. They perfected the arch, vault, and dome, constructing enduring structures like the Colosseum, Pantheon, and aqueducts. These engineering marvels not only showcased Roman ingenuity but also served practical purposes, from public entertainment to water supply.
Ethnobotany and Ethnopharmacology:
Ethnobotany in herbal drug evaluation,
Impact of Ethnobotany in traditional medicine,
New development in herbals,
Bio-prospecting tools for drug discovery,
Role of Ethnopharmacology in drug evaluation,
Reverse Pharmacology.
By now you all should be having clearer idea of your research pape
1. By now you all should be having clearer idea of your research
paper and its main arguments. As you are reading the sources
for the annotated bibliography start forming your main
arguments and supporting evidence for your research papers.
Pay attention to the sources that directly and closely address
your research topic and start to put them into categorizes as how
they address your research problem. This is your literature
review section. The outline for your research paper is due on
Sunday October 17th. I have posted a general outline template
under Files. It should be ~ 2 pages long. Try to be specific. This
will help me give you better feedback.
General Outline Template
I. Introduction
a. Motivation
b. Research statement (question(s))
c. Purpose/significance
II. Background (historical and/or contextual)
a. Here explain the nature and parameters of the social
phenomenon you are studying
b. Cover the historical background that serves the paper
III. Literature Review
a. Category 1
b. Category 2
c. Category 3
d. End this section by restating your research statement
IV. Methodology
a. Method(s) you are adopting (comparative, historical,
analytical, etc.)
b. Justify case study and comparison (if any)
c. Clearly define your concepts (breaking them into their
2. measurable variables)
d. Sources/data
V. Main body (Arguments)
a. Argument 1
i. Explain the argument
ii. Supporting evidence and/or logic
b. Argument 2
i. Explain the argument
ii. Supporting evidence and/or logic
c. Argument 3
i. Explain the argument
ii. Supporting evidence and/or logic
VI. Conclusion
Chart of AccountsThis chart of accounts should help you
identify the appropriate accounts to record to as you are
analyzing and journaling transactions for this workbook. There
is nothing to complete on this page; this is simply a resource for
you.Asset AccountsLiability AccountsEquity AccountsAcct
#Acct #Acct #Cash101Notes Payable201Common
Stock301Baking Supplies102Accounts
Payable202Dividends302Prepaid Rent103Wages
Payable203Cost of Goods Sold303Prepaid Insurance104Interest
Payable 204Baking Equipment105Office Supplies106Accounts
Receivable107 Accumulated Depreciation108Merchandise
Inventory109Revenue AccountsAcct #Bakery
Sales401Merchandise Sales402Expense AccountsAcct #Baking
Supplies Expense501Rent Expense502Insurance
Expense503Misc. Expense504Business License
Expense505Advertising Expense506Wages
Expense507Telephone Expense508Interest
Expense509Depreciation Expense510Office Supplies
Expense511CashBaking SuppliesPrepaid RentPrepaid
InsuranceBaking EquipmentOffice SuppliesAccounts
ReceivableAccumulated DepreciationMerchandise
3. InventoryNotes PayableAccounts PayableWages PayableInterest
Payable Common StockDividendsBakery SalesMerchandise
SalesBaking Supplies ExpenseRent ExpenseInsurance
ExpenseMisc. ExpenseBusiness License ExpenseAdvertising
ExpenseWages ExpenseTelephone ExpenseInterest
ExpenseDepreciation ExpenseOffice Supplies ExpenseCost of
Goods Sold
October Journal EntriesA CompanyGeneral Journal Entries
October, 20xxDateAccountsDebitCredit1-Oct$$1-Oct3-Oct7-
Oct10-Oct11-Oct13-Oct13-Oct14-Oct30-Oct31-Oct31-Oct31-
OctTotal- 0- 0<== Do the debits equal the credits? (they should)
November Journal EntriesA CompanyGeneral Journal Entries
November, 20xxDateAccountsDebitCreditTotal- 0- 0<== Do the
debits equal the credits? (they should)
December Journal EntriesA CompanyGeneral Journal Entries
December, 20xxDateAccountsDebitCreditBe sure to review the
Inventory Valuation tab (Columns M-P) for all Inventory related
journal entries as they are given to you! Total- 0- 0<== Do the
debits equal the credits? (they should)
Inventory ValuationFIFOPurchasesSalesEnding
InventoryPurchasesDateNo. of ItemsUnit PriceTotal PriceNo. of
ItemsUnit PriceTotal PriceNo. of ItemsUnit PriceTotal
PriceDate
Microsoft: Below are the journal entries for each inventory
related transaction! All you need to do is copy and paste it into
the correct dates on the December Journal tab! DrCr12/7: 10
boxes purchased at $67-Dec10$ 6.00$ 60.0010$ 6.00$
60.007-DecMerchandise Inventory (10 x $6)60.0012/20: 20
boxes purchased at $6.10 Cash60.0012/30: 25 boxes purchased
at $6.0515-Dec8$ 6.00$ 48.002$ 6.00$ 12.00Purchased
inventorySales – selling price, $8.50 a box12/15: 8 boxes20-
Dec20$ 6.10$ 122.002$ 6.00$ 12.0015-DecCash (8 x
$8.50)68.0012/24: 18 boxes20$ 6.10$ 122.00 Merchandise
Sales Revenue68.0022$ 134.00Record sale of inventory24-
Dec2$ 6.00$ 12.0015-DecCost of Goods Sold (8 X
6. StockRetained EarningsTotalBeginning Balances, September
30000Issued Common StockNet IncomeDividendsMake sure
your dividends are negative so the formula subtracts
themEnding Balances, December 31:- 0- 0- 0
Balance SheetA CompanyBalance SheetAs of December 31,
20XXAssetsLiabilities and Owners' EquityCurrent
Assets:Current Liabilities:Total Current Liabilities- 0Long
Term Liabilities:Total Current Assets- 0Total Long Term
Liabilities:- 0Total Liabilities:- 0Shareholder's Equity:Non-
Current Assets:
Microsoft: show number as negative as the total formula will
subtract it for you. Total Equity - 0Baking Equipment (Net)-
0Total Assets:- 0Total Liabilities & Equity - 0<== Do the debits
equal the credits? (they should)
Closing EntriesA CompanyClosing Entries Qtr ending
12/31/20xxDateAccountsDebitCreditNote** We are closing out
the same accounts that are listed on the income statement31-
DecBakery SalesMerchandise Sales Retained Earnings31-
DecRetained Earnings Baking Supplies Expense Rent
Expense Wages Expense Misc Expense Business
License Expense Office Expense Depreciation Expense
Insurance Expense Advertising Expense Interest Expense
Telephone Expense COGS 31-DecRetained Earnings
Dividends
Post-Closing Trial BalanceA CompanyPost-Closing Trial
BalanceQtr. Ending 12/31/20xxUnadjusted Trial
BalanceAccountDebitCreditCashNote** These are the same
accounts that are listed on the balance sheetBaking
SuppliesMerchandise Inventory Prepaid RentPrepaid
InsuranceBaking EquipmentAccumulated Depreciation<==
Accumulated depreciation goes in the debit column - as a
reduction of the assets (so be sure it is a negative number!) just
as you have on the balance sheet.Office SuppliesAccounts
ReceivableAccounts PayableWages PayableInterest
PayableNotes PayableCommon StockRetained Earnings Total-
7. 0- 0<== Do the debits equal the credits? (they should)
Accounting Data Appendix
1. The following events occurred in October:
October 1: The business owner used $25,000 from their personal
savings account to buy common stock in their company.
October 1: Purchased $8,500 worth of baking supplies from
vendor, on account.
October 3: The company borrowed $10,000 in cash, in exchange
for a two-year, 6% note payable. Interest and the principal are
repayable at maturity.
October 7: Entered into a lease agreement for bakery space. The
agreement is for one year. The rent is $1,500 per month; the last
month’s rent payment of $1,500 is required at the time of the
lease agreement. The payment was made in cash. Lease period
is effective October 1 of this year through September 30 of the
next.
October 10: Paid $375 to the county for a business license.
October 11: Purchased a cash register for $250 (deemed to be
not material enough to qualify as depreciable equipment).
October 13: The owner has baking equipment, including an oven
and mixer, which they have been using for their home-based
business and will now start using in the bakery. You estimate
that the equipment is currently worth $5,000, and you transfer
the equipment into the business in exchange for additional
common stock. The equipment has a five-year useful life.
October 13: Paid $200 for business cards and flyers to use for
8. advertising.
October 14: Paid $300 for office supplies.
October 15: Hired a part-time helper to be paid $12 per hour.
One pay period is the first of the month through the fifteenth,
and the other is the sixteenth through the end of the month.
Paydays are the twentieth for the first pay period and the fifth
of the following month for the second pay period. (No entry
required on this date—for informational purposes only.)
October 30: Received telephone bill for October in amount of
$75. Payment is due on November 10.
October 31: Paid $1,200 for a 12-month insurance policy.
Policy effective dates are November 1 through October 31.
October 31: Accrued wages earned for employee for period of
October 16 through October 31. (See Wage Calculation Data
table at the end of this document.)
October 31: Total October bakery sales were $15,000 ($5,000 of
these sales on accounts receivable).
2. The following events occurred in November:
November 5: Paid employee for period ending October 31.
November 8: Received payments from customers toward
accounts receivable in amount of $3,800.
November 10: Paid October telephone bill.
November 15: Purchased additional baking supplies in amount
of $5,000 from vendor, on account.
9. November 15: Accrued wages earned for employee from period
of November 1 through November 15. (See Wage Calculation
Data table at the end of this document.)
November 15: Paid rent on bakery space.
November 18: Received payments from customers toward
accounts receivable in amount of $1,000.
November 20: Paid $8,500 toward baking supplies vendor
payable.
November 20: Paid employee for period ending November 15.
November 22: Purchased $300 in office supplies.
November 30: Received telephone bill for November in amount
of $75. Payment is due on December 10.
November 30: Accrued wages earned for employee for period of
November 16 through November 30. (See Wage Calculation
Data table at the end of this document.)
November 30: November bakery sales total was $20,000 ($7,500
of this total on accounts receivable).
3. Many customers have been asking for more allergy-friendly
products, so in December the bakery started carrying a line of
gluten-free products on a trial basis. The information below
relates to the purchase and sales of the new products.
Use the perpetual inventory method with the FIFO valuation
method. Please see the “Inventory Valuation” tab in your
workbook for purchase and sales information.
10. The following events occurred in December:
December 1: Paid dividends to self in amount of $10,000.
December 5: Paid employee for period ending November 30.
December 7: Purchased merchandise for resale. See the
“Inventory Valuation” tab for details.
December 8: Received payments from customers toward
accounts receivable in amount of $4,000.
December 10: Paid November telephone bill.
December 11: Purchased baking supplies in amount of $7,000
from vendor on account.
December 13: Paid on supplies vendor account in amount of
$5,000.
December 15: Accrued employee wages for period of December
1 through December 15.
December 15: Paid rent on bakery space $1,500.
December 15: Recorded merchandise sales transaction. See the
“Inventory Valuation” tab for details.
December 15: Recorded impact of sales transaction on COGS
and the inventory asset. See the “Inventory Valuation” tab for
details.
December 20: Paid employee for period ending December 15.
December 20: Purchased merchandise inventory for resale to
customers. See the “Inventory Valuation” tab for details.
11. December 24: Recorded sales of merchandise to customers. See
the “Inventory Valuation” tab for details.
December 24: Recorded impact of sales transaction on COGS
and the inventory asset. See the “Inventory Valuation” tab for
details.
December 30: Purchased merchandise inventory for resale to
customers. See the “Inventory Valuation” tab for details.
December 31: Accrued employee wages for period of December
16 through December 31.
December 31: Total December bakery sales were $25,000
($6,000 of these sales on accounts receivable).
4. On December 31, the following adjustments must be made:
· Depreciation of baking equipment transferred to company on
October 13. Assume half month of depreciation in October
using the straight-line method. Assume no salvage value.
· Accrue interest for note payable. Assume a full month of
interest for October. (6% annual interest on $10,000 loan)
· Record insurance used for the year.
· Actual baking supplies on hand as of December 31 are $1,100.
· Office supplies on hand as of December 31 are $50.
Wage Calculation Data
Month
Hours
Rate
Pay
31-Oct
10