Client Statements Set 1 1. Client: I can’t believe it. I’ve been doing so well, but things just don’t seem to be working out. I know that I’m about to get fired. 0. Have you been getting to work too late? 0. Are you tired at work? 0. What’s been going on that’s not working? 0. Have things been distracting you? Rationale: 2. Client: My mother just doesn’t understand. 1. What doesn’t she understand? 1. How old are you? 1. What about your father? 1. Are other people affected by her? Rationale: 3. Client: I keep getting in bad relationships, over and over again. It’s like I go out and look for the worst person possible, then get attached. 1. Why do you do that? 1. What was your relationship with your parents like? 1. How are these people bad for you? 1. Are you in a relationship now? Rationale: 4. Client: I broke the window and the principal said I had to come see you. 0. What happened? 0. How do you feel about that? 0. Was anybody else involved? 0. Do you have a pass? Rationale: 5. Client: I’ve been looking for a job for about three months now. Nothing’s out there. 1. How many interviews have you had? 1. Have you looked like this when you went to talk with people? 1. Where have you been looking? 1. How much money have you got in the bank? Rationale: 6. Client: My boyfriend is mad at me. He says I spend too much money. 1. Does he get mad at you a lot? 1. How old is your boyfriend? 1. What’s he say about your spending? 1. Have you thought about dumping him? Rationale: 7. Client: I got busted a couple of nights ago. My Dad got bail together for me. 1. Where’d you get arrested? 1. What happened? 1. Does your Dad do this a lot? 1. Was your Dad angry? Rationale: 8. Client: My wife told me that I needed to come for counseling. She said she’d leave me if I didn’t do something about my drinking. 0. How do you feel about this? 0. Is she on your case a lot? 0. What is it about your drinking that she doesn’t like? 0. Why don’t you just stop drinking and keep her happy? Rationale: 9. Client: Counseling is stupid. I don’t need to be here. 1. What’s wrong with counseling? 1. How can I help make this a good experience for you? 1. Who told you to come here? 1. Why’d you come, then? Rationale: 10. Client: I’ve really been looking forward to meeting you. I’m ready to work on some stuff. 1. Who told you about me? 1. How long have you been waiting for an appointment? 1. What’s the hurry? 1. What kinds of things are you wanting to work on? Rationale: Client Statements Set 2 For each of the following client statements, formulate a reflection of content (and feeling, if appropriate) that responds well to the client’s concerns. You may recognize these client statements—they are expanded versions of the ones for which you formulated questions and prompts in Chapter 4. 1. Client: I can’t believe it. I’ve been doing so well, but things just don’t seem to be working out. I know that I’m about to get fired. All I did was mess up ...

1. Client Statements Set 1
1. Client: I can’t believe it. I’ve been doing so well, but things
just don’t seem to be working out. I know that I’m about to get
fired.
0. Have you been getting to work too late?
0. Are you tired at work?
0. What’s been going on that’s not working?
0. Have things been distracting you?
Rationale:
2. Client: My mother just doesn’t understand.
1. What doesn’t she understand?
1. How old are you?
1. What about your father?
1. Are other people affected by her?
Rationale:
3. Client: I keep getting in bad relationships, over and over
again. It’s like I go out and look for the worst person possible,
then get attached.
1. Why do you do that?
1. What was your relationship with your parents like?
1. How are these people bad for you?
1. Are you in a relationship now?
Rationale:
4. Client: I broke the window and the principal said I had to
come see you.

2. 0. What happened?
0. How do you feel about that?
0. Was anybody else involved?
0. Do you have a pass?
Rationale:
5. Client: I’ve been looking for a job for about three months
now. Nothing’s out there.
1. How many interviews have you had?
1. Have you looked like this when you went to talk with people?
1. Where have you been looking?
1. How much money have you got in the bank?
Rationale:
6. Client: My boyfriend is mad at me. He says I spend too much
money.
1. Does he get mad at you a lot?
1. How old is your boyfriend?
1. What’s he say about your spending?
1. Have you thought about dumping him?
Rationale:
7. Client: I got busted a couple of nights ago. My Dad got bail
together for me.
1. Where’d you get arrested?
1. What happened?
1. Does your Dad do this a lot?
1. Was your Dad angry?
Rationale:

3. 8. Client: My wife told me that I needed to come for counseling.
She said she’d leave me if I didn’t do something about my
drinking.
0. How do you feel about this?
0. Is she on your case a lot?
0. What is it about your drinking that she doesn’t like?
0. Why don’t you just stop drinking and keep her happy?
Rationale:
9. Client: Counseling is stupid. I don’t need to be here.
1. What’s wrong with counseling?
1. How can I help make this a good experience for you?
1. Who told you to come here?
1. Why’d you come, then?
Rationale:
10. Client: I’ve really been looking forward to meeting you. I’m
ready to work on some stuff.
1. Who told you about me?
1. How long have you been waiting for an appointment?
1. What’s the hurry?
1. What kinds of things are you wanting to work on?
Rationale:
Client Statements Set 2
For each of the following client statements, formulate a
reflection of content (and feeling, if appropriate) that responds
well to the client’s concerns. You may recognize these client

4. statements—they are expanded versions of the ones for which
you formulated questions and prompts in Chapter 4.
1. Client: I can’t believe it. I’ve been doing so well, but things
just don’t seem to be working out. I know that I’m about to get
fired. All I did was mess up on one car. It’s not like it’s going
to cost the company a lot of money, or anything. I’m getting to
hate that place.
Reflection of content and feeling:
2. Client: My mother just doesn’t understand. She lives in
another age. Kids my age are all allowed to stay out later than I
am. Sometimes I think I should go live with my father.
Reflection of content and feeling:
3. Client: I keep getting in bad relationships, over and over
again. It’s like I go out and look for the worst person possible,
then get attached. You should see this last one. Great looking,
but hasn’t held a steady job in five years. Why do I keep doing
this?
Reflection of content and feeling:
4. Client: I broke the window and the principal said I had to
come see you. I know, I know, this is the third time this month.
I guess I haven’t been doing the stuff we talked about.
Reflection of content and feeling:
5. Client: I’ve been looking for a job for about three months
now. Nothing’s out there. Maybe I’m doing something wrong,
or maybe I’m turning people off when I get interviews. Money’s
starting to get really tight, and my wife is getting really uptight.
Reflection of content and feeling:

5. 6. Client: My boyfriend is mad at me. He says I spend too much
money. Clothes, that’s the main thing I spend on. I like looking
good, and he likes the stuff I buy when he sees me in it, but
then he gets all mad when the credit card bills come in.
Reflection of content and feeling:
7. Client: I got busted a couple of nights ago. My Dad got bail
together for me. He waited a long time before he came down. I
had to sit in a cell with a bunch of drunks, and it was really bad.
I can’t believe he left me in there so long.
Reflection of content and feeling:
8. Client: My wife told me that I needed to come for counseling.
She said she’d leave me if I didn’t do something about my
drinking. So, I’m here, but I’m not happy about it. I don’t think
I need any counseling. She’s the one with the problem. She
should be going for counseling.
Reflection of content and feeling:
9. Client: Counseling is stupid. I don’t need to be here. People
should be able to solve their own problems. I can’t see that
talking about anything is going to make anything better. If you
ask me, the world would be a lot better off if people would just
stop yapping and complaining so much, and just get on with it.
Reflection of content and feeling:
10. Client: I’ve really been looking forward to meeting you. I’m
ready to work on some stuff. I see myself repeating some stupid
things that I do, and I don’t want to do that anymore. I’m ready
to grow up, take more responsibility for myself.
Reflection of content and feeling:

6. Post 1
Most organizations in today’s world, are tending to focus more
on securing the organizations from external attacks to protect
and maintain sensitive data from external attacks, as it is
becoming more and more easy to hack into private information
of any company. The dependence on technology and security in
modern times spreads in all departments of the company. There
are stories every day in news about the data breach tied to
vulnerability of security. Not all the employees in a company
work directly with Information Technology department and
hence are not aware on how easily a data can be lost. It is very
important to for employees to make a right choice on if they
should open the link, steps to be performed to ensure a product
is secure etc., Hence it is important for businesses to educate
their users on importance of building a sustainable security
culture focusing on awareness and beyond, maintaining
compliance.
Through compliance we can build a mandatory session for every
employee on do’s and don’ts by evaluating trainings and
procedure. Training and reinforcing data security protocols in a
workplace place plays an important role. They should contain
SOP and Work instructions to protect any information. They
should be evaluated on regular basis to reflect and new updates
and instructions related to threats. How to maintain secure data
in a private share allowing only certain section of people to
access them etc.,

7. Below are the different ways on how to ensure a secure
environment
Educating Employees on password Policies and making sure
they update every 90 days.
System Patching done regularly
Encryption using secured share drives for different departments
Access Control limited to regular accounts.
Making use of PAWS (privileged access work stations) to login
into an elevated environment
Keeping physical information secure.
Managers ensuring team members are not sharing passwords for
shared mailboxes or service accounts with others. Setting
expectations on handling data.
Regularly backing up data
Post 2
Businesses always compete to meet customer satisfaction. One
of the integral sectors is information and technology. The
customers need to be well informed of the product as well as
their preferences catered (Takanobu, Tabayashi, Narita,
Takanishi, Gugliemelli & Dario, 1999). For this to be
successful, a competent information system must be put in
place. The system will never work without human input. Thus,
can be argued that the human and information system are
inseparable. While this is an established fact, businesses must
be willing and always ready to spend a reasonable amount of
resources to educate its employees with matters security
There are a number of reasons for educating employees. First,
technology, if used rightfully, yields profit but always
detrimental when mishandled (Sato, Nakajima, Yamaguchi &
Harashima, 2005). In the event of a physical accident caused by
untrained information system personnel, the business is likely to

8. lose a lot including the workers who in most cases, are
expensive to acquire. Such occurrences may end up bringing
down the entire business.
Secondly, we are in eras marred with cyber threats. Hackers try
to access private information within the business information
system. And to date, most of the hackers caught, claim to have
gained access through the insiders! This implies that the
employees have either been negligent, less knowledgeable, or
just untrustworthy (Sato et al, 2005). There is, therefore, a need
to spend reasonable time training the employees on possible
attacks, how to avoid them and perhaps, the most appropriate
course of action to take in case of any occurrences.
In addition, business like any other venture, operate within the
bounds of law of the land. By this, there are regulations that any
given information system put in place, must abide by (Gong,
Huang & Farh, 2009). Most often than not, failure to comply
with such laws may bring great chaos to the business which may
see it shut down. Since employees are seen to be the property of
the business, their failure to comply may still affect the
business at large. Rather than risking the business by not
training the employees, it would be plausible to spend resources
training them and avoid future crises.
Post 3
Managerial Accounting:
It is also known as cost accounting. It is the practice of
identifying, accumulating and collecting the company financial
data and deliver this information to management and help them
to plan, set goals and evaluate these goals. This information is
used internally within the organization by managers and
employees.

9. Financial Accounting:
This type of accounting focuses on financial statements
which are shared to stockholders, financial analysts, lenders and
external stakeholders of the company. This statements helps to
understand the overall financial state of the company which
includes the operations, financials, balance sheets, cash flow
and company’s financial condition.
Differences between Financial and Management accounting:
Managerial accounting information is used by the internal
management of an organization to make managerial decisions
and to identify and reduce unnecessary spending and maximize
profits. While financial accounting statements are used
externally by outsiders such as customers, Investors,
government authorities, creditors to guide them in making
decisions on whether to do business with the organization.
Another difference is that financial accounting reports are
objective, auditable, reliable, consistent and precise and they
must be accurate and timely and compulsory under company
law. while managerial accounting is usually approximate but
more subjective, judgmental, valid and relevant. They are not
subject to the legal requirements that financial accounts are.
Post 4
Managerial accounting considers internal processes to account
for business transactions whereas financial accounting considers
aggregation of accounting information into financial statements
like balance sheet, Income statement and free cash flows. The
financial statements drafted in the financial accounting are
shared with stakeholders, lenders, financial analysts, and or
other organizations. Managerial account assists the management

10. team in the operations and making discussions for internal
purposes.
The different categories that can be considered to understand
their difference much better are:
1. Efficiency: Financial accounting reports on the profitability
whereas managerial accounting reports on the problems and
solutions.
2. Standards: Financial accounting needs to comply with
specific accounting standards whereas managerial accounting
does not.
3. Systems: Financial accounting pays no attention to the
overall system that the company has for generating profit,
whereas the other is interested in identifying the bottlenecks
4. Valuation: Financial accounting focuses on the valuation
whereas managerial does not.
5. Certifications for jobs: For financial account the certification
required is CPA and for managerial Certified management
account is required.