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Problem 1 (10 Points) Jackson Browne Corporation is authorized to issue 1,000,000 shares of $1 par value common stock. During 2021, its first year of operation, the company has the following stock transactions. Jan. 1 Paid the state $10,000 for incorporation fees. Jan. 15 Issued 400,000 shares of stock at $5 per share. July 2 Issued 110,000 shares of stock for land. The land had an asking price of $800,000. The stock is currently selling on a national exchange at $6 per share. Sept. 5 Purchased 12,000 shares of common stock for the treasury at $7 per share. Dec. 6 Sold 8,000 shares of the treasury stock at $10 per share. Instructions Indicate the accounts and their respective balances that are increased and/or decreased in the above transactions for Jackson Browne Corporation. You must show your computations to receive full credit. Problem 2 (12 Points) The following items were shown on the balance sheet of ELO Corporation on December 31, 2021: Stockholders’ equity Paid-in capital Capital stock Common stock, $6 par value, 800,000 shares authorized; ______ shares issued and ______ outstanding $3,000,000 Additional paid-in capital In excess of par 1,500,000 Total paid-in capital 4,500,000 Retained earnings 1,850,000 Total paid-in capital and retained earnings 6,350,000 Less: Treasury stock (10,000 shares) 50,000 Total stockholders’ equity $6,300,000 Instructions Complete the following statements and show your computations. (a) The number of shares of common stock issued was _______________. (b) The number of shares of common stock outstanding was ____________. (c) The total sales price of the common stock when issued was $____________. (d) The cost per share of the treasury stock was $_______________. (e) The average issue price of the common stock was $______________. (f) Assuming that 25% of the treasury stock is sold at $8 per share, the balance in the Treasury Stock account would be $_______________. Problem 3 (10 Points) Journey Company had the following transactions involving notes payable. October 1, 2021 Borrows $300,000 from Washington State Bank by signing a 6-month, 4% note. Dec. 31, 2021 prepares the adjusting entry. April 1, 2022 Pays principal and interest to Washington State Bank. Instructions Indicate the accounts and their respective balances that are increased and/or decreased for each of the above transactions. You must show all your calculations to receive full credit. Problem 4 (18 Points) Turner Inc. is considering two alternatives to finance its construction of a new $6 million plant. (a) Issuance of 600,000 shares of common stock at the market price of $10 per share. (b) Issuance of $6 million, 4% bonds at par. Instructions Complete the following table. You MUST show your work to receive full credit. Issue StockIssue Bond.
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Share
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Recommended
Intermediate Accounting I Final Exam Booklet Replacement.docx
Intermediate Accounting I
Final Exam Booklet
Replacement
Part A
20 Point Questions ( 3 questions x 20 points = 60 total points)
Show all work.
1. The following information is provided in the 2011 annual report to shareholders of The
BizStore:
Required: Compute U-Z in the table above.
2. Shown below is the activity for one of the products of Random Creations:
January 1 balance, 80 units @ $50 $4,000
2a. Compute the ending inventory and cost of goods sold assuming Random Creations
uses FIFO.
2b. Compute the ending inventory and cost of goods sold assuming Random Creations
uses LIFO and perpetual inventory system.
2c. Compute the ending inventory and cost of goods sold assuming Random Creations
uses LIFO and a periodic inventory system.
2d. Compute the ending inventory and cost of goods sold assuming Random Creations
uses average cost and a periodic inventory system.
2e. Compute the ending inventory and cost of goods sold assuming Random Creations
uses average cost and a perpetual inventory system.
3. On January 3, 2011, Michelson & Sons acquired a tract of land just outside the city
limits. The land and existing building were purchased for $2.4 million. Michelson paid
$400,000 and signed a noninterest-bearing note requiring the company to pay the
remaining $2,000,000 on December 31, 2012. An interest rate of 7% properly reflects the
time value of money for this type of loan agreement. Transfer taxes, title insurance and
other costs totaling $24,000 were paid at closing.
During February, the old building was demolished at a cost of $120,000, and an
additional $100,000 was paid to clear and grade the land. Construction of a new building
began on March 1 and was completed on October 30. Construction expenditures were as
follows:
Michelson did not borrow specifically for the construction project, but did have the
following debt outstanding throughout 2011:
$6,000,000, 8% long-term note payable
$2,000,000, 5% long-term note payable
In December, the company purchased equipment and office furniture and fixtures for a
lump-sum price of $800,000. The fair values of the equipment and the furniture and
fixtures were $540,000 and $360,000, respectively. In December, Michelson paid
$340,000 for the construction of parking lots and landscaping.
Required:
3a. Determine the initial values of the various assets that Michelson acquired or
constructed during 2011.
3b. How much interest expense will Michelson report in its 2011 income statement?
Part B:
4 Point Questions (10 questions x 4 points = 40 total points)
Show all work.
1. Tri Fecta, a partnership, had revenues of $360,000 in its first year of operations. The
partnership has not collected on $35,000 of its sales, and still owes $40,000 on $150,000
of merchandise they purchased. There was no inventory on hand at the end of the year.
The partnership paid $25,0.
Acct 221 Principles of Accounting IIThere are 27 questions in thi.docx
Acct 221: Principles of Accounting II
There are 27 questions in this exam. Upload the Answer Sheet when you complete the exam.
For this exam,
omit
all general journal entry
explanations.
Be sure to include correct dollar signs, underlines and double underlines.
Question 1 (15 points) Statement of Cash Flows
The following is selected information from Murphy Company for the fiscal years ended December 31, 2015: Murphy Company had net income of $500,000. Depreciation was $50,000, purchases of plant assets were $ 250,000, and disposals of plant assets for $500,000 resulted in a $20,000 gain. Stock was issued in exchange for an outstanding note payable of $925,000. Accounts receivable decreased by $25,000. Accounts payable decreased by $10,000. Dividends of $200,000 were paid to shareholders. Murphy Company had interest expense of $5,000. Cash balance on January 1, 2015 was $250,000.
Requirements:
Prepare Murphy Company's statement of cash flows for the year ended December 31, 2015 using the indirect method.
Hint (recall the 3 sections)
Question 2 (10 points)
On January 1, 2015, Baker Company purchased 10,000 shares of the stock of Murphy,
and did obtain significant influence
. The investment is intended as a long-term investment. The stock was purchased for $70,000, and represents a 25% ownership stake. Murphy made $20,000 of net income in 2015, and paid dividends of $10,000. The price of Murphy's stock increased from $20 per share at the beginning of the year, to $22 per share at the end of the year.
Requirements:
Prepare the January 1 and December 31 general journal entries for Baker Company.
How much should the Baker Company report on the balance sheet for the investment in Murphy at the end of 2015?
Question 3 (20 Points)
On December 31, 2016, Murphy Inc. had the following balances (all balances are normal):
Accounts
Amount
Preferred Stock, ($100 par value, 5% noncumulative, 50,000 shares authorized, 10,000 shares issued and outstanding)
$1,000,000
Common Stock ($10 par value, 200,000 shares authorized, 100,000 shares issued and outstanding)
$1,000,000
Paid-in Capital in Excess of par, Common
150,000
Retained Earnings
700,000
The following events occurred during 2016 and were not recorded:
On January 1, Murphy declared a 5% stock dividend on its common stock when the market value of the common stock was $15 per share. Stock dividends were distributed on January 31 to shareholders as of January 25.
On February 15, Murphy re-acquired 1,000 shares of common stock for $20 each.
On March 31, Murphy reissued 250 shares of treasury stock for $25 each.
On July 1, Murphy reissued 500 shares of treasury stock for $16 each.
On October 1, Murphy declared full year dividends for preferred stock and $1.50 cash dividends for outstanding shares and paid shareholders on October 15.
On December 15, Murphy split common stock 2 shares for 1.
Net Income for 2016 was $275,000.
Requirements:
Prepare journal entries for the transactions listed above.
Prepa.
Chapter 2Exercises1. Issuance of stockPrepare journal entr.docx
Chapter 2
Exercises
1. Issuance of stock
Prepare journal entries to record the issuance of 100,000 shares of common stock at $20 per share for each of the following independent cases:
a. Jackson Corporation has common stock with a par value of $1 per share.
b. Royal Corporation has no-par common with a stated value of $5 per share.
c. French Corporation has no-par common; no stated value has been assigned.
2. Stock subscriptions: Journal entries
Investors recently subscribed to 5,000 shares of B&J Travel's $1 par-value common stock at $10 per share. During the year, the company received 80% of the balances due, which resulted in the issuance of 4,000 shares of stock.
a. Prepare journal entries to record
1) the subscriptions to investors.
2) the receipt of cash from subscribers.
3) the issuance of shares.
b. Determine the year-end balance in the Common Stock Subscribed account.
c. Determine the year-end balance in the Common Stock Subscriptions Receivable account.
3. Analysis of stockholders' equity
Star Corporation issued both common and preferred stock during 20X6. The stockholders' equity sections of the company's balance sheets at the end of 20X6 and 20X5 follow:
20X6
20X5
Preferred stock, $100 par value, 10%
$ 580,000
$ 500,000
Common stock, $10 par value
2,350,000
1,750,000
Paid-in capital in excess of par value
Preferred
24,000
—
Common
4,620,000
3,600,000
Retained earnings
8,470,000
6,920,000
Total stockholders' equity
$16,044,000
$12,770,000
a. Compute the number of preferred shares that were issued during 20X6.
b. Calculate the average issue price of the common stock sold in 20X6.
c. By what amount did the company's paid-in capital increase during 20X6?
d. Did Star's total legal capital increase or decrease during 20X6? By what amount?
4. Preparation of stockholders' equity section
The following data relate to LeMaster Corporation as of December 31, 20XX, the close of the current accounting period:
. Preferred stock—The company has 1,000 shares of $50 par-value cumulative preferred stock authorized. The stock pays a 10% dividend; to date, 400 shares have been issued at $55 per share.
. Common stock—A total of 25,000 shares of $1 stated-value common stock is authorized. To date, 10,000 shares have been issued at $10 per share, and an additional 3,000 shares have been subscribed to at $15 per share.
Assuming a retained earnings balance of $177,000, prepare the stockholders' equity section of LeMaster's December 31, 20XX balance sheet.
· Bond premium: Straight-line amortization
Castillo Company issued $200,000 of 10% 4-year bonds on January 1, 20X1 for $216,000. The bonds pay interest semiannually on June 30 and December 31.
e. Prepare the required journal entry to record the bond issuance on January 1, 20X1.
e. Prepare entries to record the interest payment and premium amortization on June 30 and December 31, 20X1. Castillo uses the straight-line method of amortization.
e. Compute 20X1 bond interest expense.
e. Present th ...
Omit all general journal entry explanations.Be sure to include c.docx
Omit all general journal entry
explanations.
Be sure to include correct dollar signs, underlines and double underlines.
Question 1 (15 points) Statement of Cash Flows
The following is selected information from Murphy Company for the fiscal years ended December 31, 2015: Murphy Company had net income of $500,000. Depreciation was $50,000, purchases of plant assets were $ 250,000, and disposals of plant assets for $500,000 resulted in a $20,000 gain. Stock was issued in exchange for an outstanding note payable of $925,000. Accounts receivable decreased by $25,000. Accounts payable decreased by $10,000. Dividends of $200,000 were paid to shareholders. Murphy Company had interest expense of $5,000. Cash balance on January 1, 2015 was $250,000.
Requirements:Prepare Murphy Company's statement of cash flows for the year ended December 31, 2015 using the indirect method.
Hint (recall the 3 sections)
Question 2 (10 points)
On January 1, 2015, Baker Company purchased 10,000 shares of the stock of Murphy,
and did obtain significant influence
. The investment is intended as a long-term investment. The stock was purchased for $70,000, and represents a 25% ownership stake. Murphy made $20,000 of net income in 2015, and paid dividends of $10,000. The price of Murphy's stock increased from $20 per share at the beginning of the year, to $22 per share at the end of the year.
Requirements:
a.
Prepare the January 1 and December 31 general journal entries for Baker Company.
b.
How much should the Baker Company report on the balance sheet for the investment in Murphy at the end of 2015?
Question 3 (20 Points)
On December 31, 2016, Murphy Inc. had the following balances (all balances are normal):
Accounts
Amount
Preferred Stock, ($100 par value, 5% noncumulative, 50,000 shares authorized, 10,000 shares issued and outstanding)
$1,000,000
Common Stock ($10 par value, 200,000 shares authorized, 100,000 shares issued and outstanding)
$1,000,000
Paid-in Capital in Excess of par, Common
150,000
Retained Earnings
700,000
The following events occurred during 2016 and were not recorded:
a.
On January 1, Murphy declared a 5% stock dividend on its common stock when the market value of the common stock was $15 per share. Stock dividends were distributed on January 31 to shareholders as of January 25.
b.
On February 15, Murphy re-acquired 1,000 shares of common stock for $20 each.
c.
On March 31, Murphy reissued 250 shares of treasury stock for $25 each.
d.
On July 1, Murphy reissued 500 shares of treasury stock for $16 each.
e.
On October 1, Murphy declared full year dividends for preferred stock and $1.50 cash dividends for outstanding shares and paid shareholders on October 15.
f.
On December 15, Murphy split common stock 2 shares for 1.
g.
Net Income for 2016 was $275,000.
Requirements:
a.
Prepare journal entries for the transactions listed above.
b.
Prepare a Stockholders' section of a classified balance sheet as of December 31, 2016.
Question 4 (14 poi.
Acct 221Final Exam Student NameQuestion 1 30 pointsa. .docx
Acct 221Final Exam
Student Name:
Question 1: 30 points
a. General Journal Entries
Date
Account
Debit
Credit
b. Partial Classified Balance Sheet
Question 2: 5 points
a. General Journal Entries
Date
Account
Debit
Credit
b. Stock Investments Accounts Balance 12/31/14:
Question 3: 10 points
Question 4: 15 points
Date
Account
Debit
Credit
Question 5: 10 points
a.1.
Breakeven Sales Dollars
a.2.
Breakeven Units
b.1.
Breakeven Sales Dollars
b.2.
Breakeven Units
Question 6: 5 points
Question 7: 6 points
Produce
Buy
Question 1 (30 points)
QUESTION 1A
On December 31, 2015, Raleigh Corp. had the following balances (all balances are normal):
Accounts
Amount
Preferred Stock, ($100 par value, 5% noncumulative, 50,000 shares authorized, 10,000 shares issued and outstanding)
$1,000,000
Common Stock ($10 par value, 200,000 shares authorized, 100,000 shares issued and outstanding)
$1,000,000
The following events occurred during 2015 and were not recorded:
a On January 1, Raleigh Corp. declared a 5% stock dividend on its common stock when the market value of the common stock was $15 per share.
Stock dividends were distributed on January 31 to shareholders as of January 25.
c. On February 15, Raleigh reacquired 1,000 shares of common stock for $20 each.
d. On March 31, Raleigh reissued 250 shares of treasury stock for $25 each.
e. On July 1, Raleigh reissued 500 shares of treasury stock for $16 each.
f. On October 1, Raleigh declared full year dividends for preferred stock (see outstanding shares in table above).
g. Then, paid preferred shareholders on October 15
h. On October 1, Raleigh also declared $1.50 cash dividends for the 104,750 remaining common outstanding shares.
i. Then, paid common shareholders on October 15.
j. On December 15, Raleigh split common stock 2 shares for 1.
QUESTION 1B
Given below is information for the Stockholder Equity section of Jones Balance Sheet as of December, 2014
b 8% Preferred stock, $100 par value, 10,000 shares authorized, 5,000 shares issued and outstanding.
c Common stock, no par, $2 stated value, 500,000 shares authorized, 204,000 shares issued and outstanding
d Additional paid-in capital:
Preferred stock in excess of par value is $34,000
Common stock in excess of stated value is $437,000
Requirements:
Prepare a Stockholders' section of Jones classified balance sheet as of December 31, 2014.
Question 2 (5 points)
On January 1, 2016, XYZ Company purchased.
Recommended
Intermediate Accounting I Final Exam Booklet Replacement.docx
Intermediate Accounting I
Final Exam Booklet
Replacement
Part A
20 Point Questions ( 3 questions x 20 points = 60 total points)
Show all work.
1. The following information is provided in the 2011 annual report to shareholders of The
BizStore:
Required: Compute U-Z in the table above.
2. Shown below is the activity for one of the products of Random Creations:
January 1 balance, 80 units @ $50 $4,000
2a. Compute the ending inventory and cost of goods sold assuming Random Creations
uses FIFO.
2b. Compute the ending inventory and cost of goods sold assuming Random Creations
uses LIFO and perpetual inventory system.
2c. Compute the ending inventory and cost of goods sold assuming Random Creations
uses LIFO and a periodic inventory system.
2d. Compute the ending inventory and cost of goods sold assuming Random Creations
uses average cost and a periodic inventory system.
2e. Compute the ending inventory and cost of goods sold assuming Random Creations
uses average cost and a perpetual inventory system.
3. On January 3, 2011, Michelson & Sons acquired a tract of land just outside the city
limits. The land and existing building were purchased for $2.4 million. Michelson paid
$400,000 and signed a noninterest-bearing note requiring the company to pay the
remaining $2,000,000 on December 31, 2012. An interest rate of 7% properly reflects the
time value of money for this type of loan agreement. Transfer taxes, title insurance and
other costs totaling $24,000 were paid at closing.
During February, the old building was demolished at a cost of $120,000, and an
additional $100,000 was paid to clear and grade the land. Construction of a new building
began on March 1 and was completed on October 30. Construction expenditures were as
follows:
Michelson did not borrow specifically for the construction project, but did have the
following debt outstanding throughout 2011:
$6,000,000, 8% long-term note payable
$2,000,000, 5% long-term note payable
In December, the company purchased equipment and office furniture and fixtures for a
lump-sum price of $800,000. The fair values of the equipment and the furniture and
fixtures were $540,000 and $360,000, respectively. In December, Michelson paid
$340,000 for the construction of parking lots and landscaping.
Required:
3a. Determine the initial values of the various assets that Michelson acquired or
constructed during 2011.
3b. How much interest expense will Michelson report in its 2011 income statement?
Part B:
4 Point Questions (10 questions x 4 points = 40 total points)
Show all work.
1. Tri Fecta, a partnership, had revenues of $360,000 in its first year of operations. The
partnership has not collected on $35,000 of its sales, and still owes $40,000 on $150,000
of merchandise they purchased. There was no inventory on hand at the end of the year.
The partnership paid $25,0.
Acct 221 Principles of Accounting IIThere are 27 questions in thi.docx
Acct 221: Principles of Accounting II
There are 27 questions in this exam. Upload the Answer Sheet when you complete the exam.
For this exam,
omit
all general journal entry
explanations.
Be sure to include correct dollar signs, underlines and double underlines.
Question 1 (15 points) Statement of Cash Flows
The following is selected information from Murphy Company for the fiscal years ended December 31, 2015: Murphy Company had net income of $500,000. Depreciation was $50,000, purchases of plant assets were $ 250,000, and disposals of plant assets for $500,000 resulted in a $20,000 gain. Stock was issued in exchange for an outstanding note payable of $925,000. Accounts receivable decreased by $25,000. Accounts payable decreased by $10,000. Dividends of $200,000 were paid to shareholders. Murphy Company had interest expense of $5,000. Cash balance on January 1, 2015 was $250,000.
Requirements:
Prepare Murphy Company's statement of cash flows for the year ended December 31, 2015 using the indirect method.
Hint (recall the 3 sections)
Question 2 (10 points)
On January 1, 2015, Baker Company purchased 10,000 shares of the stock of Murphy,
and did obtain significant influence
. The investment is intended as a long-term investment. The stock was purchased for $70,000, and represents a 25% ownership stake. Murphy made $20,000 of net income in 2015, and paid dividends of $10,000. The price of Murphy's stock increased from $20 per share at the beginning of the year, to $22 per share at the end of the year.
Requirements:
Prepare the January 1 and December 31 general journal entries for Baker Company.
How much should the Baker Company report on the balance sheet for the investment in Murphy at the end of 2015?
Question 3 (20 Points)
On December 31, 2016, Murphy Inc. had the following balances (all balances are normal):
Accounts
Amount
Preferred Stock, ($100 par value, 5% noncumulative, 50,000 shares authorized, 10,000 shares issued and outstanding)
$1,000,000
Common Stock ($10 par value, 200,000 shares authorized, 100,000 shares issued and outstanding)
$1,000,000
Paid-in Capital in Excess of par, Common
150,000
Retained Earnings
700,000
The following events occurred during 2016 and were not recorded:
On January 1, Murphy declared a 5% stock dividend on its common stock when the market value of the common stock was $15 per share. Stock dividends were distributed on January 31 to shareholders as of January 25.
On February 15, Murphy re-acquired 1,000 shares of common stock for $20 each.
On March 31, Murphy reissued 250 shares of treasury stock for $25 each.
On July 1, Murphy reissued 500 shares of treasury stock for $16 each.
On October 1, Murphy declared full year dividends for preferred stock and $1.50 cash dividends for outstanding shares and paid shareholders on October 15.
On December 15, Murphy split common stock 2 shares for 1.
Net Income for 2016 was $275,000.
Requirements:
Prepare journal entries for the transactions listed above.
Prepa.
Chapter 2Exercises1. Issuance of stockPrepare journal entr.docx
Chapter 2
Exercises
1. Issuance of stock
Prepare journal entries to record the issuance of 100,000 shares of common stock at $20 per share for each of the following independent cases:
a. Jackson Corporation has common stock with a par value of $1 per share.
b. Royal Corporation has no-par common with a stated value of $5 per share.
c. French Corporation has no-par common; no stated value has been assigned.
2. Stock subscriptions: Journal entries
Investors recently subscribed to 5,000 shares of B&J Travel's $1 par-value common stock at $10 per share. During the year, the company received 80% of the balances due, which resulted in the issuance of 4,000 shares of stock.
a. Prepare journal entries to record
1) the subscriptions to investors.
2) the receipt of cash from subscribers.
3) the issuance of shares.
b. Determine the year-end balance in the Common Stock Subscribed account.
c. Determine the year-end balance in the Common Stock Subscriptions Receivable account.
3. Analysis of stockholders' equity
Star Corporation issued both common and preferred stock during 20X6. The stockholders' equity sections of the company's balance sheets at the end of 20X6 and 20X5 follow:
20X6
20X5
Preferred stock, $100 par value, 10%
$ 580,000
$ 500,000
Common stock, $10 par value
2,350,000
1,750,000
Paid-in capital in excess of par value
Preferred
24,000
—
Common
4,620,000
3,600,000
Retained earnings
8,470,000
6,920,000
Total stockholders' equity
$16,044,000
$12,770,000
a. Compute the number of preferred shares that were issued during 20X6.
b. Calculate the average issue price of the common stock sold in 20X6.
c. By what amount did the company's paid-in capital increase during 20X6?
d. Did Star's total legal capital increase or decrease during 20X6? By what amount?
4. Preparation of stockholders' equity section
The following data relate to LeMaster Corporation as of December 31, 20XX, the close of the current accounting period:
. Preferred stock—The company has 1,000 shares of $50 par-value cumulative preferred stock authorized. The stock pays a 10% dividend; to date, 400 shares have been issued at $55 per share.
. Common stock—A total of 25,000 shares of $1 stated-value common stock is authorized. To date, 10,000 shares have been issued at $10 per share, and an additional 3,000 shares have been subscribed to at $15 per share.
Assuming a retained earnings balance of $177,000, prepare the stockholders' equity section of LeMaster's December 31, 20XX balance sheet.
· Bond premium: Straight-line amortization
Castillo Company issued $200,000 of 10% 4-year bonds on January 1, 20X1 for $216,000. The bonds pay interest semiannually on June 30 and December 31.
e. Prepare the required journal entry to record the bond issuance on January 1, 20X1.
e. Prepare entries to record the interest payment and premium amortization on June 30 and December 31, 20X1. Castillo uses the straight-line method of amortization.
e. Compute 20X1 bond interest expense.
e. Present th ...
Omit all general journal entry explanations.Be sure to include c.docx
Omit all general journal entry
explanations.
Be sure to include correct dollar signs, underlines and double underlines.
Question 1 (15 points) Statement of Cash Flows
The following is selected information from Murphy Company for the fiscal years ended December 31, 2015: Murphy Company had net income of $500,000. Depreciation was $50,000, purchases of plant assets were $ 250,000, and disposals of plant assets for $500,000 resulted in a $20,000 gain. Stock was issued in exchange for an outstanding note payable of $925,000. Accounts receivable decreased by $25,000. Accounts payable decreased by $10,000. Dividends of $200,000 were paid to shareholders. Murphy Company had interest expense of $5,000. Cash balance on January 1, 2015 was $250,000.
Requirements:Prepare Murphy Company's statement of cash flows for the year ended December 31, 2015 using the indirect method.
Hint (recall the 3 sections)
Question 2 (10 points)
On January 1, 2015, Baker Company purchased 10,000 shares of the stock of Murphy,
and did obtain significant influence
. The investment is intended as a long-term investment. The stock was purchased for $70,000, and represents a 25% ownership stake. Murphy made $20,000 of net income in 2015, and paid dividends of $10,000. The price of Murphy's stock increased from $20 per share at the beginning of the year, to $22 per share at the end of the year.
Requirements:
a.
Prepare the January 1 and December 31 general journal entries for Baker Company.
b.
How much should the Baker Company report on the balance sheet for the investment in Murphy at the end of 2015?
Question 3 (20 Points)
On December 31, 2016, Murphy Inc. had the following balances (all balances are normal):
Accounts
Amount
Preferred Stock, ($100 par value, 5% noncumulative, 50,000 shares authorized, 10,000 shares issued and outstanding)
$1,000,000
Common Stock ($10 par value, 200,000 shares authorized, 100,000 shares issued and outstanding)
$1,000,000
Paid-in Capital in Excess of par, Common
150,000
Retained Earnings
700,000
The following events occurred during 2016 and were not recorded:
a.
On January 1, Murphy declared a 5% stock dividend on its common stock when the market value of the common stock was $15 per share. Stock dividends were distributed on January 31 to shareholders as of January 25.
b.
On February 15, Murphy re-acquired 1,000 shares of common stock for $20 each.
c.
On March 31, Murphy reissued 250 shares of treasury stock for $25 each.
d.
On July 1, Murphy reissued 500 shares of treasury stock for $16 each.
e.
On October 1, Murphy declared full year dividends for preferred stock and $1.50 cash dividends for outstanding shares and paid shareholders on October 15.
f.
On December 15, Murphy split common stock 2 shares for 1.
g.
Net Income for 2016 was $275,000.
Requirements:
a.
Prepare journal entries for the transactions listed above.
b.
Prepare a Stockholders' section of a classified balance sheet as of December 31, 2016.
Question 4 (14 poi.
Acct 221Final Exam Student NameQuestion 1 30 pointsa. .docx
Acct 221Final Exam
Student Name:
Question 1: 30 points
a. General Journal Entries
Date
Account
Debit
Credit
b. Partial Classified Balance Sheet
Question 2: 5 points
a. General Journal Entries
Date
Account
Debit
Credit
b. Stock Investments Accounts Balance 12/31/14:
Question 3: 10 points
Question 4: 15 points
Date
Account
Debit
Credit
Question 5: 10 points
a.1.
Breakeven Sales Dollars
a.2.
Breakeven Units
b.1.
Breakeven Sales Dollars
b.2.
Breakeven Units
Question 6: 5 points
Question 7: 6 points
Produce
Buy
Question 1 (30 points)
QUESTION 1A
On December 31, 2015, Raleigh Corp. had the following balances (all balances are normal):
Accounts
Amount
Preferred Stock, ($100 par value, 5% noncumulative, 50,000 shares authorized, 10,000 shares issued and outstanding)
$1,000,000
Common Stock ($10 par value, 200,000 shares authorized, 100,000 shares issued and outstanding)
$1,000,000
The following events occurred during 2015 and were not recorded:
a On January 1, Raleigh Corp. declared a 5% stock dividend on its common stock when the market value of the common stock was $15 per share.
Stock dividends were distributed on January 31 to shareholders as of January 25.
c. On February 15, Raleigh reacquired 1,000 shares of common stock for $20 each.
d. On March 31, Raleigh reissued 250 shares of treasury stock for $25 each.
e. On July 1, Raleigh reissued 500 shares of treasury stock for $16 each.
f. On October 1, Raleigh declared full year dividends for preferred stock (see outstanding shares in table above).
g. Then, paid preferred shareholders on October 15
h. On October 1, Raleigh also declared $1.50 cash dividends for the 104,750 remaining common outstanding shares.
i. Then, paid common shareholders on October 15.
j. On December 15, Raleigh split common stock 2 shares for 1.
QUESTION 1B
Given below is information for the Stockholder Equity section of Jones Balance Sheet as of December, 2014
b 8% Preferred stock, $100 par value, 10,000 shares authorized, 5,000 shares issued and outstanding.
c Common stock, no par, $2 stated value, 500,000 shares authorized, 204,000 shares issued and outstanding
d Additional paid-in capital:
Preferred stock in excess of par value is $34,000
Common stock in excess of stated value is $437,000
Requirements:
Prepare a Stockholders' section of Jones classified balance sheet as of December 31, 2014.
Question 2 (5 points)
On January 1, 2016, XYZ Company purchased.
Week 3 DQsLIFO vs. FIFOThe controller of Sagehen Enterprises.docx
Week 3 DQs
LIFO vs. FIFO
The controller of Sagehen Enterprises believes that the company should switch from the LIFO method to the FIFO method. The controller’s bonus is based on the next income. It is the controller’s belief that the switch in inventory methods would increase the net income of the company. What are the differences between the LIFO and FIFO methods?
Depreciation
A variety of depreciation methods are used to allocate the cost of an asset to all of the accounting periods benefited by the use of the asset. Your client has just purchased a piece of equipment for $100,000. Explain the concept of depreciation. Which of the following depreciation methods would you recommend: straight-line depreciation, double declining balance method, or an alternative method?
Assignment
1. Specific identification method. Boston Galleries uses the specific identification method for inventory valuation. Inventory information for several oil paintings follows.
Painting
Cost
1/2 Beginning inventory
Woods
$21,000
4/19 Purchase
Sunset
21,800
6/7 Purchase
Earth
31,200
12/16 Purchase
Moon
4,000
Woods and Moon were sold during the year for a total of $35,000. Determine the firm’s
a. cost of goods sold.
b. gross profit.
c. ending inventory.
2. Inventory valuation methods: basic computations. The January beginning inventory of the White Company consisted of 300 units costing $40 each. During the first quarter, the company purchased two batches of goods: 700 Units at $44 on February 21 and 800 units at $50 on March 28. Sales during the first quarter were 1,400 units at $75 per unit. The White Company uses a periodic inventory system. Using the White Company data, fill in the following chart to compare the results obtained under the FIFO, LIFO, and weighted-average inventory methods.
FIFO
LIFO
Weighted Average
Goods available for sale
$
$
$
Ending inventory, March 31
Cost of goods sold
3. Perpetual inventory system: journal entries. At the beginning of 20X3, Beehler Company implemented a computerized perpetual inventory system. The first transactions that occurred during 20X3 follow:
· 1/2/20X3 Purchases on account: 500 units @ $6 = $3,000
· 1/15/20X3 Sales on account: 300 units @ $8.50 = $2,550
· 1/20/20X3 Purchases on Account: 200 units @ 5 = $1,000
· 1/25/20X3 Sales on Account: 300 units @ $8.50 = $2,550
The company president examined the computer-generated journal entries for these transactions and was confused by the absence of a Purchases account.
a. Duplicate the journal entries that would have appeared on the computer printout under FIFO & LIFO
b. Calculate the balance in the firm’s Inventory account under each method.
c. Briefly explain the absence of the Purchases account to the company president.
4. Inventory valuation methods: computations and concepts.
Wild Riders Surfboard Company began business on January 1 of the current y.
Omit all general journal entry explanations.Be sure to include cor.docx
Omit all general journal entry explanations.Be sure to include correct dollar signs, underlines and double underlines.
Question 1 (15 points) Statement of Cash Flows
The following is selected information from Murphy Company for the fiscal years ended December 31, 2015: Murphy Company had net income of $500,000. Depreciation was $50,000, purchases of plant assets were $ 250,000, and disposals of plant assets for $500,000 resulted in a $20,000 gain. Stock was issued in exchange for an outstanding note payable of $925,000. Accounts receivable decreased by $25,000. Accounts payable decreased by $10,000. Dividends of $200,000 were paid to shareholders. Murphy Company had interest expense of $5,000. Cash balance on January 1, 2015 was $250,000.
Requirements:Prepare Murphy Company's statement of cash flows for the year ended December 31, 2015 using the indirect method.
Hint (recall the 3 sections)
Question 2 (10 points)
On January 1, 2015, Baker Company purchased 10,000 shares of the stock of Murphy, and did obtain significant influence. The investment is intended as a long-term investment. The stock was purchased for $70,000, and represents a 25% ownership stake. Murphy made $20,000 of net income in 2015, and paid dividends of $10,000. The price of Murphy's stock increased from $20 per share at the beginning of the year, to $22 per share at the end of the year.
Requirements:
a. Prepare the January 1 and December 31 general journal entries for Baker Company.
b. How much should the Baker Company report on the balance sheet for the investment in Murphy at the end of 2015?
Question 3 (20 Points)
On December 31, 2016, Murphy Inc. had the following balances (all balances are normal):
Accounts
Amount
Preferred Stock, ($100 par value, 5% noncumulative, 50,000 shares authorized, 10,000 shares issued and outstanding)
$1,000,000
Common Stock ($10 par value, 200,000 shares authorized, 100,000 shares issued and outstanding)
$1,000,000
Paid-in Capital in Excess of par, Common
150,000
Retained Earnings
700,000
The following events occurred during 2016 and were not recorded:
a. On January 1, Murphy declared a 5% stock dividend on its common stock when the market value of the common stock was $15 per share. Stock dividends were distributed on January 31 to shareholders as of January 25.
b. On February 15, Murphy re-acquired 1,000 shares of common stock for $20 each.
c. On March 31, Murphy reissued 250 shares of treasury stock for $25 each.
d. On July 1, Murphy reissued 500 shares of treasury stock for $16 each.
e. On October 1, Murphy declared full year dividends for preferred stock and $1.50 cash dividends for outstanding shares and paid shareholders on October 15.
f. On December 15, Murphy split common stock 2 shares for 1.
g. Net Income for 2016 was $275,000.
Requirements:
a. Prepare journal entries for the transactions listed above.
b. Prepare a Stockholders' section of a classified balance sheet as of December 31, 2016.
c.
Question 4 (14 points)
4A. Janu.
Exercises1. Classification of activitiesClassify each of the.docx
Exercises
1. Classification of activities
Classify each of the following transactions as arising from an operating (O), investing (I), financing (F), or noncash investing/financing (N) activity:
________
a. Received $80,000 from the sale of land
________
b. Received $3,200 from cash sales
________
c. Paid a $5,000 dividend
________
d. Purchased $8,800 of merchandise for cash
________
e. Received $100,000 from the issuance of common stock
________
f. Paid $1,200 of interest on a note payable
________
g. Acquired a new laser printer by paying $650
________
h. Acquired a $400,000 building by signing a $400,000 mortgage note
2. Indirect calculation of operating cash flows
Video Corporation's balance sheet revealed the following account balance information:
Account
Dec. 31, 20X6
Dec. 31, 20X5
Accounts receivable
$52,000
$57,000
Merchandise inventory
75,000
68,000
Accounts payable
21,000
19,500
The accrual-basis net income was $107,000. In computing net income, the company recorded $12,600 of depreciation expense; there were no gains or losses from investing and financing activities.
On the basis of the preceding information, calculate Video's cash flows from operating activities by using the indirect method.
3. Indirect calculation of operating cash flows
Specialty Services Inc. reported a net income of $110,000 for the year just ended, which includes an $18,000 gain on the sale of long-term investments. The following data were obtained from comparative balance sheets:
Oct. 31, 20X2
Oct. 31, 20X1
Trade accounts receivable
$245,000
$203,000
Merchandise inventory
230,000
308,000
Accumulated depreciation: equipment
120,000
65,000
Accounts payable
190,000
124,000
Accrued liabilities
38,000
73,000
There were no purchases or disposals of equipment during the year. The long-term investment had a carrying (book) value of $77,000 and was sold for cash on June 15.
On the basis of the preceding information, determine the cash provided by operating activities from November 1, 20X1 through October 31, 20X2. The firm uses the indirect method of statement preparation.
4. Overview of direct and indirect methods
Evaluate the comments that follow as being true or false. If the comment is false, briefly explain why.
a. Both the direct method and the indirect method will produce the same cash flow from operating activities.
b. Depreciation expense is added back to net income when the indirect method is used.
c. One of the advantages of using the direct method rather than the indirect method is that larger cash flows from financing activities will be reported.
d. The cash paid to suppliers is normally disclosed on the statement of cash flows when the indirect method of statement preparation is employed.
e. The dollar change in the Merchandise Inventory account appears on the statement of cash flows only when the direct method of statement preparation is used.
5. Statement preparation: Direct method
The comparative balance sheets of Village Company follow:
VILLAGE COM ...
Devry acct 550 final exam
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Multiple Choice: 2 points each
1. On January 1, 2013, Daniels Corporation issued $5,000,000, 10-year, 8% bonds
at 98. Interest is payable semiannually on January 1 and July 1. The journal
entry to record this transaction on January 1, 2013 is
a. Cash ............................................................................. 5,000,000
Bonds Payable ..................................................... 5,000,000
b. Cash ............................................................................. 4,900,000
Discount on Bonds Payable!!!!!!!!!!!.. 100,000
Bonds Payable ..................................................... 5,000,000
c. Premium on Bonds Payable ......................................... 100,000
Cash ............................................................................. 4,800,000
Bonds Payable ..................................................... 4,900,000
d. Cash ............................................................................. 5,000,000
Bonds Payable ...................................................... 4,900,000
Discount on Bonds Payable .................................. 100,000
2. Levin Company issued 500 shares of no-par common stock for $10,000. Which
of the following journal entries would be made if the stock has a stated value
of $1 per share?
a. Cash 10,000
Common Stock 10,000
b. Cash 10,000
Common Stock 500
Paid in Capital in Excess of Par 9,500
c. Cash 10,000
Common Stock 500
Paid-in Capital in Excess of Stated Value 9,500
d. Cash 9,500
Common Stock 9,000
Paid-in Capital in Excess of Stated Value 500
! !
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DrSharonLevinACCT221FinalExamF13Ver137481 $!
3. Quader industries owns 25% of Maxi Company. For the current year, Maxi
reports net income of $1,000,000 and declares and pays a $100,000 cash
dividend. Which of the following correctly presents the journal entries to
record Quader’s equity in Maxi’s net income and the receipt of dividends
from Maxi?
a. Dec. 31 Stock Investments ....................... 1,000,000
Revenue from Stock Investments 1,000,000
Dec. 31 Cash .............................................. 100,000
Stock Investments .................. 100,000
b. Dec. 31 Stock Investments ............................. 25,000
Revenue from Stock Investments 25,000
Dec. 31 Cash ................................................... 2,500
Stock Investments ....................... 2,500
c. Dec. 31 Stock Investments ........................ 750,000
Revenue from Stock Investments 750,000
Dec. 31 Cash ................................................. 25,000
Stock Investments ..................... ...
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ACCT 551 Course Project (Notes to Financial Statement) (2 Project)
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Professional Memo 1 IFSM 201 Professional Memo .docx
Professional Memo 1
IFSM 201 Professional Memo
Before you begin this assignment, be sure you have read the Small Merchant Guide to Safe
Payments documentation from the Payment Card Industry Data Security Standards (PCI DSS)
organization. PCI Data Security Standards are established to protect payment account data
throughout the payment lifecycle, and to protect individuals and entities from the criminals who
attempt to steal sensitive data. The PCI Data Security Standard (PCI DSS) applies to all entities
that store, process, and/or transmit cardholder data, including merchants, service providers, and
financial institutions.
Purpose of this Assignment
You work as an Information Technology Consultant for the Greater Washington Risk Associates
(GWRA) and have been asked to write a professional memo to one of your clients as a follow-up
to their recent risk assessment (RA). GWRA specializes in enterprise risk management for state
agencies and municipalities. The county of Anne Arundel, Maryland (the client) hired GWRA to
conduct a risk assessment of Odenton, Maryland (a community within the Anne Arundel
County), with a focus on business operations within the municipality.
This assignment specifically addresses the following course outcome to enable you to:
• Identify ethical, security, and privacy considerations in conducting data and information
analysis and selecting and using information technology.
Assignment
Your supervisor has asked that the memo focus on Odenton’s information systems, and
specifically, securing the processes for payments of services. Currently, the Odenton Township
offices accept cash or credit card payment for the services of sanitation (sewer and refuse),
water, and property taxes. Residents can pay either in-person at township offices or over the
phone with a major credit card (American Express, Discover, MasterCard and Visa). Over the
phone payment involves with speaking to an employee and giving the credit card information.
Once payment is received, the Accounting Department is responsible for manually entering it
into the township database system and making daily deposits to the bank.
The purpose of the professional memo is to identify a minimum of three current controls
(e.g., tools, practices, policies) in Odenton Township (either a control specific to Odenton
Township or a control provided by Anne Arundel county) that can be considered best
practices in safe payment/data protection. Furthermore, beyond what measures are
currently in place, you should highlight the need to focus on insider threats and provide a
minimum of three additional recommendations. Below are the findings from the Risk
Assessment:
• The IT department for Anne Arundel County requires strong passwords for users to
access and use information systems.
https://www.pcisecuritystandards.org/pdfs/Small_Merchant_Guide_to_Safe_Payments.pdf
https://www.pcisec.
Principals in EpidemiologyHomework #2Please complete the fol.docx
Principals in Epidemiology
Homework #2
Please complete the following:
1. Utilizing the following list of communicable/infectious/exposure related conditions/diseases:
a. STI (Gonorrhea)
b. Hepatitis C
c. HIV (adult)
d. Tuberculosis
Please provide a description of the reporting requirements in
Virginia
and include all of the following elements for
each
of the above diseases (a-d).
Please include the name of the State, in the textbox above, in which you are providing information from and include all reference website URLs that the reporting information was obtained from for each disease below.
· Case definition: include suspect, probable, and/or confirmed, if appropriate
· Reporting criteria: time frame, method (e.g. by phone, Fax form, electronic), and required agency to report to (e.g. local HD, State HD, or CDC)
· Major elements of the information required to be reported (list categories or important information). If there is a
reporting form
availab1le, please attach a copy (
not all diseases have a manual reporting form or some forms are used for multiple diseases, only need to attach one copy and note which diseases utilize the same attached form
). If there is any standard follow-up patient/client information needed after reporting, please provide a description of this. If there is none, state this.
a. STI (Gonorrhea) –
b. Hepatitis C –
c. HIV (adult) –
d. Tuberculosis –
.
More Related Content
Similar to Problem 1 (10 Points)Jackson Browne Corporation is authorized to.docx
Week 3 DQsLIFO vs. FIFOThe controller of Sagehen Enterprises.docx
Week 3 DQs
LIFO vs. FIFO
The controller of Sagehen Enterprises believes that the company should switch from the LIFO method to the FIFO method. The controller’s bonus is based on the next income. It is the controller’s belief that the switch in inventory methods would increase the net income of the company. What are the differences between the LIFO and FIFO methods?
Depreciation
A variety of depreciation methods are used to allocate the cost of an asset to all of the accounting periods benefited by the use of the asset. Your client has just purchased a piece of equipment for $100,000. Explain the concept of depreciation. Which of the following depreciation methods would you recommend: straight-line depreciation, double declining balance method, or an alternative method?
Assignment
1. Specific identification method. Boston Galleries uses the specific identification method for inventory valuation. Inventory information for several oil paintings follows.
Painting
Cost
1/2 Beginning inventory
Woods
$21,000
4/19 Purchase
Sunset
21,800
6/7 Purchase
Earth
31,200
12/16 Purchase
Moon
4,000
Woods and Moon were sold during the year for a total of $35,000. Determine the firm’s
a. cost of goods sold.
b. gross profit.
c. ending inventory.
2. Inventory valuation methods: basic computations. The January beginning inventory of the White Company consisted of 300 units costing $40 each. During the first quarter, the company purchased two batches of goods: 700 Units at $44 on February 21 and 800 units at $50 on March 28. Sales during the first quarter were 1,400 units at $75 per unit. The White Company uses a periodic inventory system. Using the White Company data, fill in the following chart to compare the results obtained under the FIFO, LIFO, and weighted-average inventory methods.
FIFO
LIFO
Weighted Average
Goods available for sale
$
$
$
Ending inventory, March 31
Cost of goods sold
3. Perpetual inventory system: journal entries. At the beginning of 20X3, Beehler Company implemented a computerized perpetual inventory system. The first transactions that occurred during 20X3 follow:
· 1/2/20X3 Purchases on account: 500 units @ $6 = $3,000
· 1/15/20X3 Sales on account: 300 units @ $8.50 = $2,550
· 1/20/20X3 Purchases on Account: 200 units @ 5 = $1,000
· 1/25/20X3 Sales on Account: 300 units @ $8.50 = $2,550
The company president examined the computer-generated journal entries for these transactions and was confused by the absence of a Purchases account.
a. Duplicate the journal entries that would have appeared on the computer printout under FIFO & LIFO
b. Calculate the balance in the firm’s Inventory account under each method.
c. Briefly explain the absence of the Purchases account to the company president.
4. Inventory valuation methods: computations and concepts.
Wild Riders Surfboard Company began business on January 1 of the current y.
Omit all general journal entry explanations.Be sure to include cor.docx
Omit all general journal entry explanations.Be sure to include correct dollar signs, underlines and double underlines.
Question 1 (15 points) Statement of Cash Flows
The following is selected information from Murphy Company for the fiscal years ended December 31, 2015: Murphy Company had net income of $500,000. Depreciation was $50,000, purchases of plant assets were $ 250,000, and disposals of plant assets for $500,000 resulted in a $20,000 gain. Stock was issued in exchange for an outstanding note payable of $925,000. Accounts receivable decreased by $25,000. Accounts payable decreased by $10,000. Dividends of $200,000 were paid to shareholders. Murphy Company had interest expense of $5,000. Cash balance on January 1, 2015 was $250,000.
Requirements:Prepare Murphy Company's statement of cash flows for the year ended December 31, 2015 using the indirect method.
Hint (recall the 3 sections)
Question 2 (10 points)
On January 1, 2015, Baker Company purchased 10,000 shares of the stock of Murphy, and did obtain significant influence. The investment is intended as a long-term investment. The stock was purchased for $70,000, and represents a 25% ownership stake. Murphy made $20,000 of net income in 2015, and paid dividends of $10,000. The price of Murphy's stock increased from $20 per share at the beginning of the year, to $22 per share at the end of the year.
Requirements:
a. Prepare the January 1 and December 31 general journal entries for Baker Company.
b. How much should the Baker Company report on the balance sheet for the investment in Murphy at the end of 2015?
Question 3 (20 Points)
On December 31, 2016, Murphy Inc. had the following balances (all balances are normal):
Accounts
Amount
Preferred Stock, ($100 par value, 5% noncumulative, 50,000 shares authorized, 10,000 shares issued and outstanding)
$1,000,000
Common Stock ($10 par value, 200,000 shares authorized, 100,000 shares issued and outstanding)
$1,000,000
Paid-in Capital in Excess of par, Common
150,000
Retained Earnings
700,000
The following events occurred during 2016 and were not recorded:
a. On January 1, Murphy declared a 5% stock dividend on its common stock when the market value of the common stock was $15 per share. Stock dividends were distributed on January 31 to shareholders as of January 25.
b. On February 15, Murphy re-acquired 1,000 shares of common stock for $20 each.
c. On March 31, Murphy reissued 250 shares of treasury stock for $25 each.
d. On July 1, Murphy reissued 500 shares of treasury stock for $16 each.
e. On October 1, Murphy declared full year dividends for preferred stock and $1.50 cash dividends for outstanding shares and paid shareholders on October 15.
f. On December 15, Murphy split common stock 2 shares for 1.
g. Net Income for 2016 was $275,000.
Requirements:
a. Prepare journal entries for the transactions listed above.
b. Prepare a Stockholders' section of a classified balance sheet as of December 31, 2016.
c.
Question 4 (14 points)
4A. Janu.
Exercises1. Classification of activitiesClassify each of the.docx
Exercises
1. Classification of activities
Classify each of the following transactions as arising from an operating (O), investing (I), financing (F), or noncash investing/financing (N) activity:
________
a. Received $80,000 from the sale of land
________
b. Received $3,200 from cash sales
________
c. Paid a $5,000 dividend
________
d. Purchased $8,800 of merchandise for cash
________
e. Received $100,000 from the issuance of common stock
________
f. Paid $1,200 of interest on a note payable
________
g. Acquired a new laser printer by paying $650
________
h. Acquired a $400,000 building by signing a $400,000 mortgage note
2. Indirect calculation of operating cash flows
Video Corporation's balance sheet revealed the following account balance information:
Account
Dec. 31, 20X6
Dec. 31, 20X5
Accounts receivable
$52,000
$57,000
Merchandise inventory
75,000
68,000
Accounts payable
21,000
19,500
The accrual-basis net income was $107,000. In computing net income, the company recorded $12,600 of depreciation expense; there were no gains or losses from investing and financing activities.
On the basis of the preceding information, calculate Video's cash flows from operating activities by using the indirect method.
3. Indirect calculation of operating cash flows
Specialty Services Inc. reported a net income of $110,000 for the year just ended, which includes an $18,000 gain on the sale of long-term investments. The following data were obtained from comparative balance sheets:
Oct. 31, 20X2
Oct. 31, 20X1
Trade accounts receivable
$245,000
$203,000
Merchandise inventory
230,000
308,000
Accumulated depreciation: equipment
120,000
65,000
Accounts payable
190,000
124,000
Accrued liabilities
38,000
73,000
There were no purchases or disposals of equipment during the year. The long-term investment had a carrying (book) value of $77,000 and was sold for cash on June 15.
On the basis of the preceding information, determine the cash provided by operating activities from November 1, 20X1 through October 31, 20X2. The firm uses the indirect method of statement preparation.
4. Overview of direct and indirect methods
Evaluate the comments that follow as being true or false. If the comment is false, briefly explain why.
a. Both the direct method and the indirect method will produce the same cash flow from operating activities.
b. Depreciation expense is added back to net income when the indirect method is used.
c. One of the advantages of using the direct method rather than the indirect method is that larger cash flows from financing activities will be reported.
d. The cash paid to suppliers is normally disclosed on the statement of cash flows when the indirect method of statement preparation is employed.
e. The dollar change in the Merchandise Inventory account appears on the statement of cash flows only when the direct method of statement preparation is used.
5. Statement preparation: Direct method
The comparative balance sheets of Village Company follow:
VILLAGE COM ...
Devry acct 550 final exam
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Devry acct 550 final exam
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Devry acct 550 final exam
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! !! !DrSharonLevinACCT221FinalExamF13Ver137481 #!Mu.docx
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DrSharonLevinACCT221FinalExamF13Ver137481 #!
Multiple Choice: 2 points each
1. On January 1, 2013, Daniels Corporation issued $5,000,000, 10-year, 8% bonds
at 98. Interest is payable semiannually on January 1 and July 1. The journal
entry to record this transaction on January 1, 2013 is
a. Cash ............................................................................. 5,000,000
Bonds Payable ..................................................... 5,000,000
b. Cash ............................................................................. 4,900,000
Discount on Bonds Payable!!!!!!!!!!!.. 100,000
Bonds Payable ..................................................... 5,000,000
c. Premium on Bonds Payable ......................................... 100,000
Cash ............................................................................. 4,800,000
Bonds Payable ..................................................... 4,900,000
d. Cash ............................................................................. 5,000,000
Bonds Payable ...................................................... 4,900,000
Discount on Bonds Payable .................................. 100,000
2. Levin Company issued 500 shares of no-par common stock for $10,000. Which
of the following journal entries would be made if the stock has a stated value
of $1 per share?
a. Cash 10,000
Common Stock 10,000
b. Cash 10,000
Common Stock 500
Paid in Capital in Excess of Par 9,500
c. Cash 10,000
Common Stock 500
Paid-in Capital in Excess of Stated Value 9,500
d. Cash 9,500
Common Stock 9,000
Paid-in Capital in Excess of Stated Value 500
! !
! !
DrSharonLevinACCT221FinalExamF13Ver137481 $!
3. Quader industries owns 25% of Maxi Company. For the current year, Maxi
reports net income of $1,000,000 and declares and pays a $100,000 cash
dividend. Which of the following correctly presents the journal entries to
record Quader’s equity in Maxi’s net income and the receipt of dividends
from Maxi?
a. Dec. 31 Stock Investments ....................... 1,000,000
Revenue from Stock Investments 1,000,000
Dec. 31 Cash .............................................. 100,000
Stock Investments .................. 100,000
b. Dec. 31 Stock Investments ............................. 25,000
Revenue from Stock Investments 25,000
Dec. 31 Cash ................................................... 2,500
Stock Investments ....................... 2,500
c. Dec. 31 Stock Investments ........................ 750,000
Revenue from Stock Investments 750,000
Dec. 31 Cash ................................................. 25,000
Stock Investments ..................... ...
ACCT 551 Enhance teaching - tutorialrank.com
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ACCT 551 Course Project (Notes to Financial Statement) (2 Project)
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Similar to Problem 1 (10 Points)Jackson Browne Corporation is authorized to.docx (20)
Week 3 DQsLIFO vs. FIFOThe controller of Sagehen Enterprises.docx
Week 3 DQsLIFO vs. FIFOThe controller of Sagehen Enterprises.docx
Omit all general journal entry explanations.Be sure to include cor.docx
Omit all general journal entry explanations.Be sure to include cor.docx
Exercises1. Classification of activitiesClassify each of the.docx
Exercises1. Classification of activitiesClassify each of the.docx
! !! !DrSharonLevinACCT221FinalExamF13Ver137481 #!Mu.docx
! !! !DrSharonLevinACCT221FinalExamF13Ver137481 #!Mu.docx
More from LacieKlineeb
Professional Memo 1 IFSM 201 Professional Memo .docx
Professional Memo 1
IFSM 201 Professional Memo
Before you begin this assignment, be sure you have read the Small Merchant Guide to Safe
Payments documentation from the Payment Card Industry Data Security Standards (PCI DSS)
organization. PCI Data Security Standards are established to protect payment account data
throughout the payment lifecycle, and to protect individuals and entities from the criminals who
attempt to steal sensitive data. The PCI Data Security Standard (PCI DSS) applies to all entities
that store, process, and/or transmit cardholder data, including merchants, service providers, and
financial institutions.
Purpose of this Assignment
You work as an Information Technology Consultant for the Greater Washington Risk Associates
(GWRA) and have been asked to write a professional memo to one of your clients as a follow-up
to their recent risk assessment (RA). GWRA specializes in enterprise risk management for state
agencies and municipalities. The county of Anne Arundel, Maryland (the client) hired GWRA to
conduct a risk assessment of Odenton, Maryland (a community within the Anne Arundel
County), with a focus on business operations within the municipality.
This assignment specifically addresses the following course outcome to enable you to:
• Identify ethical, security, and privacy considerations in conducting data and information
analysis and selecting and using information technology.
Assignment
Your supervisor has asked that the memo focus on Odenton’s information systems, and
specifically, securing the processes for payments of services. Currently, the Odenton Township
offices accept cash or credit card payment for the services of sanitation (sewer and refuse),
water, and property taxes. Residents can pay either in-person at township offices or over the
phone with a major credit card (American Express, Discover, MasterCard and Visa). Over the
phone payment involves with speaking to an employee and giving the credit card information.
Once payment is received, the Accounting Department is responsible for manually entering it
into the township database system and making daily deposits to the bank.
The purpose of the professional memo is to identify a minimum of three current controls
(e.g., tools, practices, policies) in Odenton Township (either a control specific to Odenton
Township or a control provided by Anne Arundel county) that can be considered best
practices in safe payment/data protection. Furthermore, beyond what measures are
currently in place, you should highlight the need to focus on insider threats and provide a
minimum of three additional recommendations. Below are the findings from the Risk
Assessment:
• The IT department for Anne Arundel County requires strong passwords for users to
access and use information systems.
https://www.pcisecuritystandards.org/pdfs/Small_Merchant_Guide_to_Safe_Payments.pdf
https://www.pcisec.
Principals in EpidemiologyHomework #2Please complete the fol.docx
Principals in Epidemiology
Homework #2
Please complete the following:
1. Utilizing the following list of communicable/infectious/exposure related conditions/diseases:
a. STI (Gonorrhea)
b. Hepatitis C
c. HIV (adult)
d. Tuberculosis
Please provide a description of the reporting requirements in
Virginia
and include all of the following elements for
each
of the above diseases (a-d).
Please include the name of the State, in the textbox above, in which you are providing information from and include all reference website URLs that the reporting information was obtained from for each disease below.
· Case definition: include suspect, probable, and/or confirmed, if appropriate
· Reporting criteria: time frame, method (e.g. by phone, Fax form, electronic), and required agency to report to (e.g. local HD, State HD, or CDC)
· Major elements of the information required to be reported (list categories or important information). If there is a
reporting form
availab1le, please attach a copy (
not all diseases have a manual reporting form or some forms are used for multiple diseases, only need to attach one copy and note which diseases utilize the same attached form
). If there is any standard follow-up patient/client information needed after reporting, please provide a description of this. If there is none, state this.
a. STI (Gonorrhea) –
b. Hepatitis C –
c. HIV (adult) –
d. Tuberculosis –
.
Prevalence Of Pressure Ulcer Name xxxUnited State Universit.docx
Prevalence Of Pressure Ulcer
Name xxx
United State University
Course xxxx
Professor xxxx
The Prevalence of Pressure Ulcer Among The Elderly And Decreased Mobility Patients in The Hospitals And Healthcare Facilities.
Abstract
Hospital-acquired pressure ulcers remain to be amongst the continuous and persistent healthcare issues that are affecting the delivery of quality healthcare services. Pressure ulcers or pressure sores or bedsores refer to the injuries of the skin and the underlying tissues that are mainly caused by the prolonged pressure on the skin. According to the National Health Service, these conditions are common in individuals who are bedridden or are sitting on wheelchairs and chairs for an extended period. The disease occurs on the body parts that are commonly exposed to the pressure for example the spine, hips, elbows, and heels. The issue of pressure ulcers is a major public health concern since it consumes large sums of money to address the problem (Grey et al., 2016). On average, a client is being charged $ 37,800 for extreme cases of pressure ulcers.
This study aims to implement certain method to prevent pressure ulcers among the elderly above 60 years and decreased mobility patients in the hospital and healthcare facilities through the use of Braden scale, applying mepilex foam dressing to bony prominence areas, and repositioning. Patients especially elderly adults are experiencing lengthy hospital stays and this is exposing them to the high risk of pressure ulcers. According to Rondinelli et al (2018), several factors are linked to pressure ulcers. These multi-factorial factors involve hormonal changes, impairment of blood perfusion, inflammation, degenerative changes, and reduction in the effectiveness of immunity. The majority of elderly patients suffer from frailty and other chronic diseases that reduce their ability to engage in daily activities (ADLs) and even experiences limited movements. This increases their level of exposure to hospital-acquired pressure injury (HAPI). This is a health concern that requires the development of effective evidence-based interventions to help in the creation of awareness concerning therapy and preventive approaches such as the application of the Braden Scale to help in detecting the risks of adult patients. It is also important to design approaches that are helpful in the protection of the bony regions using pads and repositioning of the patients after every 2 hours (Lyder & Ayello, 2018).
Many healthcare facilities have attempted to design effective evidence-based interventions but the issue of healthcare-acquired pressure ulcers continued to persist. Despite the increased efforts to implement evidence-based procedures to guide the nurses in reducing the pressure ulcers issue within the acute care facilities, the number of reported cases of pressure ulcers continues to be a major issue (Grey et al., 2016). The majority of healthcare facilities are fa.
Professional Disposition and Ethics - Introduction kthometz post.docx
Professional Disposition and Ethics - Introduction
kthometz posted on 09-27-2022 11:26 AM 10-25-2022 06:18 PM
WGU’s mission is to “change lives for the better by creating pathways to opportunity.” Teachers College Way is to “change lives for the better by catalyzing Next-Gen teaching, learning, and leading across the education spectrum.
Next-Gen Candidates
A Next-Gen candidate is transformative in teaching, learning, and leading across the education spectrum. Teachers College strives to foster organizational systems and culture that allow candidates, faculty, and staff to do their life’s best work. Next-generation education begins with the core belief that the art and science of teaching, learning, and leading in education must continually evolve, becoming better and better with each subsequent generation. Catalyzing Next-Gen teaching, learning, and leading requires experience in a transformative educational environment.
Healthy Learning
Teachers College endeavors to offer a healthy learning environment that supports the professional growth and development of each Next-Gen candidate and expands the professional opportunities for each Next-Gen graduate. The development of Professional Dispositions and Ethics for Next-Gen candidates strengthens the educational experience and conveys the Teachers College’s commitment to impactful teaching, learning, and leading to the greater professional community.
A vital aspect of transforming Professional Dispositions and Ethics is the integration of restorative practices. Next-Gen candidates are empowered to use effective, evidence-based best practices to create healthy learning environments where all learners rise and thrive. Teachers College provides candidates with a safe educational environment - a place where candidates can develop and strengthen their academic, physical, psychological, ethical, and social understandings (learn more about
Healthy Learning). Our Professional Dispositions and Ethics at WGU is supported by the five primary critical healthy-learning focus areas that are key drivers of learner academic, professional, and personal success. These five pillars, while being powerful concepts individually, gain collective strength and create a thriving, healthy learning environment, where all individuals are equipped to fully embody and practice Teachers College Professional Disposition and Ethics.
The five pillars of Healthy Learning are:
1. Diversity, Equity, and Inclusion (DE&I)
2. Social-Emotional Learning (SEL)
3. Character Education
4. Mental Health
5. Basic Needs
Figure 1
Figure 1:This graphic represents the research, reflection, policy & practice impact the five pillars of Healthy Learning. This figure shows that the five pillars of Healthy Learning are interconnected.
Diversity, equity, and inclusion (DE&I) impact all spaces within education. It is vital to address ongoing challenges of the inequalities of access and attainment am.
Problem 7PurposeBreak apart a complicated system.ConstantsC7C13.docx
Problem 7Purpose:Break apart a complicated system.Constants:C7:C13Gas-Sparge
System
Pmo794(DI/DT)^4.38DI0.36(DI2N/v)^0.115DT1.22(DIN2/g)^1.96(DI/Dt)N2.8(Q/NDI3)v8.90E-07Right Sideg9.81PM←ANSWERSQ0.00416Computed Pm917The difference between the Computed Pm and Calculated Pm
Problem 8Purpose:Calculate Wind ChillConstants:ParametersWind Speed (km/h)a13.12Air Temp oC1020304050b0.621510c-11.370d0.3965-10-20←ANSWERS-30-40QuestionsThe formula to be used in E5 such that it can be filled down and across to make the table is: ….The name for cell B6 is …To modify this worksheet for Fahrenheit you need to …..
Problem 13Purpose:Calculate square roots using Heron's MethodConstants:N225Sqrt is←ANSWERSGuessN/GuessAverageTestError10
2
Project Topic Proposal
Harita Patel
Professor Dr. Bernard Parenteau
CIS 4498
Date: 11/1/22
Project Topic Proposal
The proposed topic is cyber security. My proposal in this software development project of this class is to develop cyber security software to be a tool that protects systems against malicious attacks and online threats. The software should b able to detect and block threats that can not be detected by antivirus. The technology to be used will be defensive Artificial intelligence. Cybersecurity professional experts can utilize guarded man-made consciousness (simulated intelligence) to distinguish or stop cyberattacks. Sagacious cybercriminals use innovations like hostile computer-based intelligence and ill-disposed AI since they are harder for conventional network protection instruments to identify. Offensive AI incorporates profound fakes, bogus pictures, personas, and recordings that convincingly portray individuals or things that never occurred or don't exist. Noxious entertainers can utilize ill-disposed AI to fool machines into breaking down by giving them mistaken information. Cybersecurity professionals can utilize cautious computer-based intelligence to recognize and prevent hostile man-made intelligence from estimating, testing, and figuring out how the framework or organization's capabilities. Defensive AI can reinforce calculations, making them more challenging to break. Network protection analysts can direct more extreme weakness tests on AI models.
Artificial intelligence cautious apparatuses can precisely anticipate assault vectors, pinpoint the delicate region of the organization and frameworks, and even set it up groups for approaching occasions(Graham, Olson,& Howard, 2016). The progression of computerized data is developing a regular schedule making it progressively challenging to oversee and structure it or even to isolate what is significantly based on what is pointless. Confronted with this test, new encouraging advancement innovations are being created to bring 'information examination's to the following developmental level. Man-made consciousness (man-made intelligence), specifically, is supposed to become huge in many fields. A few types of computer-based inte.
Procedure1. Research occupation as it relates to Occupati.docx
Procedure
:
1. Research occupation as it relates to Occupational Therapy
2. Provide statistics, tests, and measurements for the purpose of delivering evidence-based practice and/or service delivery options as it relates to occupation.
3. Adapt the presentation for the following:
a. Consumers
b. Potential employers
c. Colleagues
d. Third Party Payers
e. Regulatory Boards
f. Policy Makers
4. You will present this information to the class in the form of a power point presentation and each slide should be labeled with for your target audience.
.
Primary Task Response Within the Discussion Board area, write 350.docx
Primary Task Response:
Within the Discussion Board area, write 350–450 words that respond to the following questions with your thoughts, ideas, and comments. This will be the foundation for future discussions by your classmates. Be substantive and clear, and use examples to reinforce your ideas.
Additional Information:
Eddison Electronic Company (EEC) provides electricity for several states in the United States. You have been employed as a cost accountant at this organization. You have recently hired Susan Thompson, who has experience with financial accounting. Financial accounting includes preparing journal entries that provide a record of the day-to-day activities of the company and preparing financial statements, such as an income statement, a statement of owners’ equity balance sheet, and a cash flow statement. Although Susan has experience with and fully understands financial accounting, she has no experience with managerial accounting.
With your fellow classmates, please discuss what Susan should know about managerial accounting.
Explain the similarities and differences between financial and managerial accounting.
Provide examples of the reports used for financial reporting and how those reports differ from managerial accounting reports.
Determine how managers might use accounting information for planning and controlling purposes.
.
Principles of Scientific Management, Frederick Winslow Taylor .docx
Principles of Scientific Management, Frederick Winslow Taylor (1911)
Introduction
PRESIDENT ROOSEVELT, in his address to the Governors at the White House,
prophetically remarked that “The conservation of our national resources is only preliminary to
the larger question of national efficiency.”
The whole country at once recognized the importance of conserving our material
resources and a large movement has been started which will be effective in accomplishing this
object. As yet, however, we have but vaguely appreciated the importance of “the larger question
of increasing our national efficiency.”
We can see our forests vanishing, our water-powers going to waste, our soil being carried
by floods into the sea; and the end of our coal and our iron is in sight. But our larger wastes of
human effort, which go on every day through such of our acts as are blundering, ill-directed; or
inefficient, and which Mr. Roosevelt refers to as a lack of “national efficiency,” are less visible,
less tangible, and are but vaguely appreciated.
We can see and feel the waste of material things. Awkward, inefficient, or ill-directed
movements of men, however, leave nothing visible or tangible behind them. Their appreciation
calls for an act of memory, an effort of the imagination. And for this reason, even though our
daily loss from this source is greater than from our waste of material things, the one has stirred
us deeply, while the other has moved us but little.
As yet there has been no public agitation for “greater national efficiency,” no meetings
have been called to consider how this is to be brought about. And still there are signs that the
need for greater efficiency is widely felt.
The search for better, for more competent men, from the presidents of our great
companies down to our household servants, was never more vigorous than it is now. And more
than ever before is the demand for competent men in excess of the supply.
What we are all looking for, however, is the readymade, competent man; the man whom
some one else has trained. It is only when we fully realize that our duty, as well as our
opportunity, lies in systematically cooperating to train and to make this competent man, instead
of in hunting for a man whom some one else has trained, that we shall be on the road to national
efficiency.
In the past the prevailing idea has been well expressed in the saying that “Captains of
industry are born, not made”; and the theory has been that if one could get the right man,
methods could be safely left to him. In the future it will be appreciated that our leaders must be
trained right as well as born right, and that no great man can (with the old system of personal
management) hope to compete with a number of ordinary men who have been properly
organized so as efficiently to cooperate.
In the past the man has been first; in the future the system must be first. This in no sense,
.
Printed by [email protected] Printing is for personal, privat.docx
Printed by: [email protected] Printing is for personal, private use only. No part of this book may be
reproduced or transmitted without publisher's prior permission. Violators will be prosecuted.
Printed by: [email protected] Printing is for personal, private use only. No part of this book may be
reproduced or transmitted without publisher's prior permission. Violators will be prosecuted.
Printed by: [email protected] Printing is for personal, private use only. No part of this book may be
reproduced or transmitted without publisher's prior permission. Violators will be prosecuted.
Printed by: [email protected] Printing is for personal, private use only. No part of this book may be
reproduced or transmitted without publisher's prior permission. Violators will be prosecuted.
Printed by: [email protected] Printing is for personal, private use only. No part of this book may be
reproduced or transmitted without publisher's prior permission. Violators will be prosecuted.
Printed by: [email protected] Printing is for personal, private use only. No part of this book may be
reproduced or transmitted without publisher's prior permission. Violators will be prosecuted.
Printed by: [email protected] Printing is for personal, private use only. No part of this book may be
reproduced or transmitted without publisher's prior permission. Violators will be prosecuted.
Due Date: 11:59 pm EST Sunday of Unit 4
Points: 100
Overview:
In this assignment, you will review Case Study #12: SpaceX. This case describes Elon
Musk’s unique approach to strategy when creating SpaceX. Think about the types of
strategies from chapters 5 and 6 that Elon Musk utilized.
Instructions:
You will need to review the case study in your textbook, then answer the following
questions utilizing topics covered in previous chapters.
• What were Elon Musk’s motives for creating SpaceX? How do these motives
influence the kinds of decisions he made in creating the firm?
• Thinking about Musk’s prior experiences, capabilities, and motives, what do you
think are his strengths and weaknesses in creating SpaceX?
• What did SpaceX do differently from other space companies?
• Discuss whether you believe the incumbent space companies will adopt
elements of SpaceX’s model (be specific about which). Do you think the
incumbents will survive? Do you believe Jeff Bezos’s Blue Origin is a significant
threat?
Requirements:
• Submit a two-three page Word document covering the elements of the
assignment.
• Develop a clear introduction, body, and conclusion. Use paragraph format and
transitions.
• Focus on the quality of writing and content.
• Use APA format with a title page, in-text citations, and references. Abstract is not
required. The title page, reference page, and appendices are excluded in page
length requirement.
• Research and cite at least two credible sources in APA format.
Be sure to read the criteria below.
Primary Care Integration in Rural AreasA Community-Focused .docx
Primary Care Integration in Rural Areas:
A Community-Focused Approach
Emily M. Selby-Nelson, PsyD
Cabin Creek Health Systems, Charleston,
West Virginia
Joshua M. Bradley, PsyD
Tri-Area Community Health, Laurel Fork, Virginia
Rebekah A. Schiefer, MSW
Oregon Health & Science University
Alysia Hoover-Thompson, PsyD
Stone Mountain Health Services,
Jonesville, Virginia
Current and developing models of integrated behavioral health service delivery have
proven successful for the general population; however, these approaches may not
sufficiently address the unique needs of individuals living in rural and remote areas. For
all communities to benefit from the opportunities that the current trend toward inte-
gration has provided, it is imperative that cultural and contextual factors be considered
determining features in care delivery. Rural integrated primary care practice requires
specific training, expertise, and adjustments to service delivery and intervention to best
meet the needs of rural and underserved communities. In this commentary, the authors
present trends in integrated behavioral health service delivery in rural integrated
primary care settings. Flexible and creative strategies are proposed to promote in-
creased access to integrated behavioral health services, while simultaneously address-
ing patient care needs that arise as a result of the barriers to treatment that are prevalent
in rural communities.
Keywords: integrated behavioral health, integrated primary care, rural, rural health
The need for integrated health care is well
documented. Nearly 70% of primary care ap-
pointments include issues associated with psy-
chosocial factors (Gatchel & Oordt, 2003).
Many patients would prefer to receive behav-
ioral health services in their primary care pro-
vider’s office, as opposed to a specialty mental
health setting (Lang, 2005). Patients in primary
care offices are also more likely to follow
through with a behavioral health referral when
that service is provided in the same office (Slay
& McCleod, 1997). Overall, integrated behav-
ioral health services have been shown to suc-
cessfully enhance health care services and yield
improvements in medical and behavioral health
conditions (Kwan & Nease, 2013).
Integrated care models may be especially im-
pactful in areas where access to specialty care is
limited, such as rural communities. However, a
discussion of the adjustments warranted when
developing integrated behavioral health ser-
vices in rural practice settings is all but absent in
the literature. Significant treatment needs in ru-
ral areas, combined with poor availability of
referral-based services in rural communities, re-
quire effective integrated primary care (IPC) to
be provided in a flexible, patient-tailored, and
community-focused manner. In this paper, we
aim to outline the special considerations neces-
sary for conducting IPC in rural communities
wherein behavioral health providers (BHPs)
may struggle to balance in.
PrepareStep 1 Prepare a shortened version of your Final Pape.docx
Prepare:
Step 1: Prepare a shortened version of your Final Paper (at least four pages) by including the following:
Introduction paragraph and thesis statement you developed for your Week 3 Assignment.
Background information of the global societal issue you have chosen.
Brief argument supporting at least two solutions to the global societal issue.
Conclusion paragraph.
Must document any information used from at least five scholarly sources in APA style as outlined in the University of Arizona Global Campus Writing Center’s Citing Within Your PaperLinks to an external site. Note that you will need at least eight scholarly sources for your Final Paper in Week 5.
Final paper
Write: This Final Paper, an argumentative essay, will present research relating the critical thinker to the modern, globalized world. In this assignment, you need to address the items below in separate sections with new headings for each.
In your paper,
Identify the global societal problem within the introductory paragraph.
Conclude with a thesis statement that states your proposed solutions to the problem. (For guidance on how to construct a good introduction paragraph, please review the Introductions & ConclusionsLinks to an external site. from the University of Arizona Global Campus Writing CenterLinks to an external site..)
Describe background information on how that problem developed or came into existence.
Show why this is a societal problem.
Provide perspectives from multiple disciplines or populations so that you fully represent what different parts of society have to say about this issue.
Construct an argument supporting your proposed solutions, considering multiple disciplines or populations so that your solution shows that multiple parts of society will benefit from this solution.
Provide evidence from multiple scholarly sources as evidence that your proposed solution is viable.
Interpret statistical data from at least three peer-reviewed scholarly sources within your argument.
Discuss the validity, reliability, and any biases.
Identify the strengths and weaknesses of these sources, pointing out limitations of current research and attempting to indicate areas for future research. (You may even use visual representations such as graphs or charts to explain statistics from sources.)
Evaluate the ethical outcomes that result from your solution.
Provide at least one positive ethical outcome as well as at least one negative ethical outcome that could result from your solution.
Explain at least two ethical issues related to each of those outcomes. (It is important to consider all of society.)
Develop a conclusion for the last paragraphs of the essay, starting with rephrasing your thesis statement and then presenting the major points of the topic and how they support your argument. (For guidance on how to write a good conclusion paragraph, please review the Introductions & ConclusionsLinks to an external site. from the University of Arizona Global Campus Writing Cente.
Princess Nourah bint Abdulrahman University Strategy and Ope.docx
Princess Nourah bint Abdulrahman University
Strategy and Operations Consulting Seminar: Open Cases
October 2022
Case 1: Supply Chain Optimization in the Dairy Sector 3
▪ Context
▪ Data to consider
▪ Questions to solve
Case 2: Business Case for an Investment Opportunity in Real Estate 18
Case 3: Financial Valuation for a Renewable Energy Start-up 22
Annex 31
2PNU – Strategy and Operations Consulting Seminar
INDEX
An important group in the dairy sector of the Basque Country. “Lácteos SA”. carries
out the distribution of all kinds of food products to the different distribution
channels: Food and HORECA
FOOD DRY SMOOTHIES BEVERAGES
DERIVATIVES SWEET SAUSAGES
MILK MILK POWDER SINGLE DOSE
CHEESES WITHOUT
LACTOSE YOGURT
product familiesmain channels
Total References: 510
29,4%
7,2% 4,8%
22,2%
35,6%
0,8%
0,0%
10,0%
20,0%
30,0%
40,0%
50,0%
Frío Seco Din
41,4%
58,6%
Kaiku
Km0
Food
HORECA
References
(in number of references)
Open case 1. Context
PNU – Strategy and Operations Consulting Seminar 3
own
product
external
product
Cold Dry
I
The current flow of the distribution process of Lácteos SA entails the passage
of most of the product through the central platform located in Jundiz (Basque
Country)
From there it is distributed to Food customers. and the Horeca channel (food service) both directly and through its
delegations.
Location of delegations
Biscay
Gipuzkoa
Araba-Jundiz
Navarre
Cantabria
Rioja Barcelona
Zaragoza
Valencia
Madrid
Current Flow of the Distribution Process
Other Manufacturers/
external suppliers
Central
platform
Jundiz
Food
Horeca Channel
Delegations
Manufacturers/
Suppliers own self
of Lácteos SA
PNU – Strategy and Operations Consulting Seminar 4
Open case 1. Context
Central platform
Jundiz
The current network of Lácteos SA has 64 origins and 1.120
destinations of the Jundiz platform
64 Origins 1.120 destinations664.316 lines prepared
48.636 orders prepared
560 Food destinations
550 Horeca destinations
10 Delegations
Own factories of
Lácteos SA
5
15 own suppliers of
Lácteos SA
45 external suppliers
PNU – Strategy and Operations Consulting Seminar 5
Open case 1. Context
PNU – Strategy and Operations Consulting Seminar 6
In this background, the client requests…
Project Objectives
… to carry out a diagnosis of the current logistics model to carry out the appropriate network design
for current and future market demand, considering the possibility of separating or outsourcing certain
channels
▪ Dimensioning of the network from the production centres and external suppliers to the distribution carried out from
the distribution centre of Jundiz
▪ Distribution system sizing. current scenario vs. other possible scenarios
▪ Cost evaluation of scenarios based on ratios available by Lácteos SA: cost €/km by type of vehicle. cost €/m2 of
warehouse by location…
Open case 1. Context
PNU – Strategy and Operations Consulting Seminar 7
In o.
Primary Care Interventions for Prevention and Cessation of Tob.docx
Primary Care Interventions for Prevention and Cessation of Tobacco Use
in Children and Adolescents
US Preventive Services Task Force Recommendation Statement
US Preventive Services Task Force
Summary of Recommendations
The USPSTF recommends that primary care clinicians provide interventions, including education or
brief counseling, to prevent initiation of tobacco use among school-aged children and adolescents. B
The USPSTF concludes that the current evidence is insufficient to assess the balance of benefits and
harms of primary care–feasible interventions for the cessation of tobacco use among school-aged
children and adolescents.
I
See the Figure for a more detailed summary of the recommendation for clinicians. See the Practice Considerations section for more information on effective
interventions to prevent initiation of tobacco use and for suggestions for practice regarding the I statement. USPSTF indicates US Preventive Services Task Force.
IMPORTANCE Tobacco use is the leading cause of preventable death in the US. An estimated
annual 480 000 deaths are attributable to tobacco use in adults, including from secondhand
smoke. It is estimated that every day about 1600 youth aged 12 to 17 years smoke their first
cigarette and that about 5.6 million adolescents alive today will die prematurely from a
smoking-related illness. Although conventional cigarette use has gradually declined among
children in the US since the late 1990s, tobacco use via electronic cigarettes (e-cigarettes) is
quickly rising and is now more common among youth than cigarette smoking. e-Cigarette
products usually contain nicotine, which is addictive, raising concerns about e-cigarette use
and nicotine addiction in children. Exposure to nicotine during adolescence can harm the
developing brain, which may affect brain function and cognition, attention, and mood; thus,
minimizing nicotine exposure from any tobacco product in youth is important.
OBJECTIVE To update its 2013 recommendation, the USPSTF commissioned a review of the
evidence on the benefits and harms of primary care interventions for tobacco use prevention
and cessation in children and adolescents. The current systematic review newly included
e-cigarettes as a tobacco product.
POPULATION This recommendation applies to school-aged children and adolescents younger
than 18 years.
EVIDENCE ASSESSMENT The USPSTF concludes with moderate certainty that primary
care–feasible behavioral interventions, including education or brief counseling, to prevent
tobacco use in school-aged children and adolescents have a moderate net benefit. The
USPSTF concludes that there is insufficient evidence to determine the balance of benefits
and harms of primary care interventions for tobacco cessation among school-aged children
and adolescents who already smoke, because of a lack of adequately powered studies on
behavioral counseling interventions and a lack of studies on medications.
RECOMMENDATION The USPSTF recommends that.
Presentation given in 2 separate PP documents as example.8-10 .docx
Presentation given in 2 separate PP documents as example.
8-10 slides on PowerPoint Topic (Cover Page and Reference Page EXCLUDED)
Topic: Post Partum Hemorrhage PPH Note: I have the content
Must use 2-3 scholarly articles from LEARN (Given when Bid accepted)
2-3 in-text APA Citations (Citationmachine.net)
Turn In It score MUST be less than 20%
Slides must include
Etiology,
Nursing Interventions,
Patient Education,
Treatment (if applicable).
Link a video in the last page as reference
First PP colors and presentation on file
Second PP given with the content
.
Prepare a PowerPoint presentation (8 slides minimum) that presents a.docx
Prepare a PowerPoint presentation (8 slides minimum) that presents a synopsis of an article from a peer- reviewed academic journal. The article should focus on "organizational leadership topic". The article needs to have been published within the past 10 years.
You are ONLY supposed to review ONE article which is related to organizational leadership.
.
PRAISE FOR CRUCIAL CONVERSATIONS Relationships ar.docx
PRAISE FOR CRUCIAL CONVERSATIONS
"Relationships are the priority of life, and conversations are the
crucial element in profound caring of relationships. This book
helps us to think about what we really want to say. If you want
to succeed in both talking and listening, read this book."
-Dr. Lloyd J. Ogilvie, chaplain, United States Senate
"Important, lucid, and practical, Crucial Conversations is a
book that will make a difference in your life. Learn how to flour
ish in every difficult situation."
-Robert E. Quinn, ME Tracy Collegiate Professor of
OBHRM, University of Michigan Business School
"I was personally and professionally inspired by this book-and
I'm not easily impressed. In the fast-paced world of IT, the success
of our systems, and our business, depends on crucial conversations
we have every day. Unfortunately, because our environment is so
technical, far too often we forget about the 'human systems' that
make or break us. These skills are the missing foundation piece."
-Maureen Burke, manager of training,
Coca-Cola Enterprises, Inc.
"The book is compelling. Yes, I found myself in too many of their
examples of what not to do when caught in these worst-of-all
worlds situations! GET THIS BOOK, WHIP OUT A PEN AND
GET READY TO SCRIBBLE MARGIN NOTES FURIOUSLY,
AND PRACTICE, PRACTICE, PRACTICE THE INVALUABLE
TOOLS THESE AUTHORS PRESENT. I know I did-and it
helped me salvage several difficult situations and repair my
damaged self-esteem in others. I will need another copy pretty
soon. as I'm wearing out the pages in this one!"
-James Belasco. best-selling author of Flight of the Buffalo,
l!l1trl!prl!l1eur. professor. und l!xl!cutive director of the Financial
Tilllrs Knowkdgc Diuloguc
"Crucial Conversations is the most useful self-help book I have
ever read. I'm awed by how insightful, readable, well organized,
and focused it is. I keep thinking: 'If only I had been exposed to
these dialogue skills 30 years ago ... '"
-John Hatch, founder, FINCA International
"One of the greatest tragedies is seeing someone with incredible
talent get derailed because he or she lacks some basic skills.
Crucial Conversations addresses the number one reason execu
tives derail, and it provides extremely helpful tools to operate in
a fast-paced, results-oriented environment."
-Karie A. Willyerd, chief talent officer, Solectron
"The book prescribes, with structure and wit, a way to improve on
the most fundamental element of organizational learning and
growth-honest, unencumbered dialogue between individuals.
There are one or two of the many leadership/management
'thought' books on my shelf that are frayed and dog-eared from
use. Crucial Conversations will no doubt end up in the same con
dition."
-John Gill, VP of Human Resources, Rolls Royce USA
Crucial
Conversations
Crucial
Conversations
Tools for Talking
When Stakes Are High
by
Kerry Patterson, .
Porwerpoint The steps recommended for efficiently developing an ef.docx
Porwerpoint : The steps recommended for efficiently developing an effective and consistent PowerPoint presentation include: 1.planning, 2.entering content, 3.editing, 4.formatting, 5.previewing, and 6.delivering (e.g. print, email, publish). Identify a key consideration one should make when planning a PowerPoint presentation? Describe the differences between building slide shows from blank presentations, themes, and templates. Discuss how PowerPoint presentations can be used both professionally and personally.
100 words minimum
.
Prepare a 2-page interprofessional staff update on HIPAA and appro.docx
Prepare a 2-page interprofessional staff update on HIPAA and appropriate social media use in health care.
Introduction
As you begin to consider the assessment, it would be an excellent choice to complete the Breach of Protected Health Information (PHI) activity. The activity will support your success with the assessment by creating the opportunity for you to test your knowledge of potential privacy, security, and confidentiality violations of protected health information. The activity is not graded and counts towards course engagement.
Health professionals today are increasingly accountable for the use of protected health information (PHI). Various government and regulatory agencies promote and support privacy and security through a variety of activities. Examples include:
· Meaningful use of electronic health records (EHR).
· Provision of EHR incentive programs through Medicare and Medicaid.
· Enforcement of the Health Insurance Portability and Accountability Act (HIPAA) rules.
· Release of educational resources and tools to help providers and hospitals address privacy, security, and confidentiality risks in their practices.
Technological advances, such as the use of social media platforms and applications for patient progress tracking and communication, have provided more access to health information and improved communication between care providers and patients.
At the same time, advances such as these have resulted in more risk for protecting PHI. Nurses typically receive annual training on protecting patient information in their everyday practice. This training usually emphasizes privacy, security, and confidentiality best practices such as:
· Keeping passwords secure.
· Logging out of public computers.
· Sharing patient information only with those directly providing care or who have been granted permission to receive this information.
Today, one of the major risks associated with privacy and confidentiality of patient identity and data relates to social media. Many nurses and other health care providers place themselves at risk when they use social media or other electronic communication systems inappropriately. For example, a Texas nurse was recently terminated for posting patient vaccination information on Facebook. In another case, a New York nurse was terminated for posting an insensitive emergency department photo on her Instagram account.
Health care providers today must develop their skills in mitigating risks to their patients and themselves related to patient information. At the same time, they need to be able distinguish between effective and ineffective uses of social media in health care.
This assessment will require you to develop a staff update for the interprofessional team to encourage team members to protect the privacy, confidentiality, and security of patient information.
Preparation
To successfully prepare to complete this assessment, complete the following:
· Review the infographics on protecting PHI provided in the.
post 5-7 Sentences of a response to the Discovery Board Whic.docx
post 5-7 Sentences of a response to the Discovery Board
Which group of Jews was most similar to Jesus of Nazareth? Why?
the group is Pharisees
Grading Rubric for ALL Discussions
Accurate use of English including careful documentation (including ability to paraphrase and use quotations). 5 pts
Accurate and complete reflection of material read for assignment. 5 pts
must be original work
check for spelling
.
Polk County DFCS Services OfferedDFCS offers a vari.docx
Polk County DFCS
Services Offered:
DFCS offers a variety of services for the children and parents which include:
Obverse behavioral aids
Parenting aids
Free day care/after school
Adoption
Foster Care
Counseling and many other services to help the needs of families.
Mission of DFCS:
The mission of DFCS is to access the well being and permanency of children. We strive to build stronger families and communities.
Clientele or Population Served:
There is no certain criteria or population served as anything can happen at any moment where your child may potentially have to be removed from your home. Often, it is families with low incomes which can sometimes result to not having the resources to provide for their children.
Job Activities/Professional Roles:
As a social worker I’m always accessing and making sure the children are safe in their home.
Required to see children and families once a month but she sees her families many times throughout the month to build a relationship with them by attending events they me involved in.
The social worker I interviewed is in the foster care unit so her main purpose is finding permanent placement for the children if they unfortunately will not be reunited with their biological parents.
Working close with parents to ensure they complete their case plans in order to get their children back in their home.
Why Social Work?
In high school and while in college, she mainly worked in retail positions. She always knew that she wanted to be a social worker or counselor. She has a passion to help people in need as well as a love of working with kids. It is a rewarding profession once a child/children are in their forever homes or reunited with their families.
Opportunities for Advancement/Professional Development:
There are many chances in moving up in this profession. There’s many different roles you can indulge in but still be a help to the families as well as the community. For example, becoming a Supervisor, Trainer, Administrator, etc.
For professional development, all staff have opportunities to learn new/updated rules/regulations as it refers to the job and what they do daily. For example, there would be new training on ethics, HIPAA, certain protocols, court hearings, etc.)
She also asks her supervisor/directors for critique often to see how she can be more effective in her career.
Self Care:
A couple of strategies she learned is first to UNPLUG!
When you get home, unplug from work; unplug from your work your devices (unless you are on-call).
Do not check emails, calls, texts, etc. it is very hard to do, but that is how you start to experience burn out if you are constantly on the move and never just taking a break.
If she is not on call once she gets home, she turns her phone off (weekends as well) You have to set boundaries or people will take advantage of you and your time. Spend time with your friends, family, do what you like to do in order to have a balance.
Job Satisfaction.
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- 1. Problem 1 (10 Points) Jackson Browne Corporation is authorized to issue 1,000,000 shares of $1 par value common stock. During 2021, its first year of operation, the company has the following stock transactions. Jan. 1 Paid the state $10,000 for incorporation fees. Jan. 15 Issued 400,000 shares of stock at $5 per share. July 2 Issued 110,000 shares of stock for land. The land had an asking price of $800,000. The stock is currently selling on a national exchange at $6 per share. Sept.5 Purchased 12,000 shares of common stock for the treasury at $7 per share. Dec. 6 Sold 8,000 shares of the treasury stock at $10 per share. Instructions Indicate the accounts and their respective balances that are increased and/or decreased in the above transactions for Jackson Browne Corporation. You must show your computations to receive full credit. Problem 2 (12 Points) The following items were shown on the balance sheet of ELO Corporation on December 31, 2021: Stockholders’ equity Paid-in capital Capital stock Common stock, $6 par value, 800,000 shares authorized; ______ shares issued and ______ outstanding $3,000,000 Additional paid-in capital In excess of par
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- 5. Expenditures 1. Cost of real estate purchased as a plant site (land $230,000 and old building $30,00) $ 260,000 2. Accrued real estate taxes paid at the time of the purchase of the real estate. 45,000 3. Cost of demolishing building to make land suitable for construction of a new building. 35,000 4. Architect's fees on building plans. 30,000 5. Installation cost of fences around the building 25,000 6. Excavation costs for new building. 50,000 7. Cost of filling and grading the land.45,000 8. Full payment to building contractor. 840,000 9. Cost of parking lots and driveways. 65,000 10. Real estate taxes paid for the current year on the land. 20,000 Total $1,415,000 Receipts 11. Proceeds from salvage of demolished building 20,000 Total $20,000 Instructions Analyze the foregoing transactions using the following tabular arrangement. Insert the number of each transaction in the Item space and insert the amounts in the appropriate columns and show the total for each column. Land I tem LandBuildingsImprovementsOtherAccount Title
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- 7. (b) Assume the same facts as above, except the equipment was sold for $50,000 Indicate which accounts are increased and /or decreased and by which amount to record the disposition of the machine. You must show all your work to receive full credit. . Problem 8 (20 Points) The Killers Pesticide Company had a $600 balance in Allowance for Doubtful Accounts at December 31, 2022, before the current year's provision for uncollectible accounts. An aging of the accounts receivable revealed the following: Estimated Percentage Uncollectible Current Accounts $120,000 2% 1–30 days past due 60,000 4% 31–60 days past due 50,000 6% 61–90 days past due 30,000 15%
- 8. Over 90 days past due 20,000 25% Total Accounts Receivable $280,000 Instructions: You MUST show your work to receive full credit. (a) Determine the desired ending balance for Allowance for Doubtful Accounts (b) Determine the amount to recognize as bad debt expense on December 31, 2022. (c) What amount that is reported as the net balance for Accounts Receivable as of December 31, 2022 on the Balance Sheet? Problem 9 (20 point) Muse Company uses the periodic inventory method and had the following inventory information available: Units Unit CostTotal Cost 1/1 Beginning Inventory500 $5 $2,500 1/20 Purchase 700 $6 4,200 7/25 Purchase 900 $7 6,300 10/20 Purchase 600 $9 5,400 2,700$18,400 A physical count of inventory on December 31 revealed that there were 700 units on hand.
- 9. Instructions Answer the following independent questions and show computations supporting your answers. 1. Assume that the company uses the FIFO method. The value of the ending inventory at December 31 is $__________. 2. Assume that the company uses the Average-Cost method. The value of the ending inventory on December 31 is $__________. 3. Assume that the company uses the LIFO method. The value of the ending inventory on December 31 is $__________. 4. Determine the difference in the amount of income that the company would have reported if it had used the FIFO method instead of the LIFO method. Would income have been greater or less and by how much? Problem 10 (20 Points) Match the items below by entering the appropriate code letter in the space provided. A. Cumulative dividend F. Declaration date B. Face value G. Market interest rate C. Legal capital H. Payout ratio D. Treasury stock I. Maturity date E. Premium on bonds payable J. Bond certificate K. Discount on bonds payable --------- 1. Occurs when the contractual rate of interest is less than the market rate of interest.
- 10. ------- 2. A legal document that indicates the face value of the bonds and other data. ------3. The rate investors demand for loaning funds to a corporation. ____ 4. The amount that must be retained in the business for the protection of creditors. --------- 5. The time that the final payment on a bond is due from the bond issuer. ____ 6. The date the board of directors formally declares a dividend. ------- 7. Amount of principal due at the maturity date of the bond. ____ 8. Preferred stockholders have a right to receive current and unpaid prior-year dividends before common stockholders receive any dividends. ____ 9. Measures the percentage of earnings distributed in the form of dividends to common stockholders. ____ 10. Corporation’s own stock that has been reacquired by the corporation but not retired. Problem 11 (20 Points) Ennio Morricone Company had the following normal account balances on selected accounts: Sales Revenue $2,500,000 Advertising Expense 65,000
- 11. Sales Returns and Allowances 41,500 Cost of Goods Sold 1,100,000 Common stock 250,000 Dividends 150,000 Freight-Out 35,000 Income tax expense 30,000 Interest Expense 80,000 Salaries and Wages Expense 670,000 Utilities Expense 15,000 Depreciation Expense 120,000 Interest Revenue 40,000 Inventory 67,000 Retained earnings 535,000 Insurance Expense 20,000 Sales Discounts 18,500 Instructions 1. Use the above information to prepare a multiple-step income statement for the year ended December 31, 2022. Problem 12 (35 Points) The financial statements of Spertramp Company appear below: Supertramp COMPANY Comparative Balance Sheet December 31, 2022 Assets 2022 2021 Cash $ 120,200 $ 128,400 Debt investments 148,000 100,000 Accounts receivable (net) 235,600 205,600 Inventory 252,000 231,000 Property, plant and equipment (net) 1,298,0001,040,600 Total assets
- 12. $2,053,800$1,705,600 Liabilities and stockholders' equity Accounts payable $ 320,000 $ 290,800 Income taxes payable 87,000 84,000 Bonds payable 440,000 400,000 Common stock 580,000 600,000 Retained earnings 626,800 330,800 Total liabilities and stockholders' equity $2,053,800$1,075,600 Supertramp COMPANY Income Statement For the Year Ended December 31, 2022 Net sales (all on credit) $3,781,080 Cost of goods sold 2,117,080 Gross profit 1,664,000 Expenses Selling and administrative expenses $1,000,000 Interest expense 44,000 Total expenses 1,044,000 Income before income taxes 620,000 Income tax expense 184,000 Net income $ 436,000 Additional information: a. Cash dividends of $120,000 were declared and paid on common stock in 2022.
- 13. b. Weighted-average number of shares of common stock outstanding during 2022 was 100,000 shares. c. Net cash provided by operating activities during 2022 was $450,000 d. Capital expenditures during 2022 were $270,000. Instructions Using the financial statements and additional information, compute the following ratios for the Supertramp Company for 2022. You Must show all your computations to receive full credit. 1. Gross profit rate _________. 2. Return on common stockholders' equity _________. 3. Return on assets _________. 4. Accounts receivable turnover _________. 5. Average collection period _________. 6. Inventory turnover _________. 7. Days in inventory _________. 8. Times interest earned _________. 9. Asset turnover _________.
- 14. 10. Free cash flow _________ 11. Profit margin______________ 12. Payout ratio------------------------