The adjusted trial balance columns of the worksheet for Alshwer Comp.docx
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The adjusted trial balance columns of the worksheet for Alshwer Company, owned by M. Alshwer, are as follows. ALSHWER COMPANY Worksheet For the Year Ended December 31, 2014 Adjusted Trial Balance Account No. Account Titles Dr. Cr. 101 Cash 5,101 112 Accounts Receivable 10,736 126 Supplies 1,771 130 Prepaid Insurance 2,097 151 Equipment 27,320 152 Accumulated Depreciation—Equipment 5,188 200 Notes Payable 14,900 201 Accounts Payable 6,223 212 Salaries and Wages Payable 2,425 230 Interest Payable 513 301 Owner’s Capital 13,212 306 Owner’s Drawings 7,102 400 Service Revenue 60,529 610 Advertising Expense 8,017 631 Supplies Expense 4,198 711 Depreciation Expense 5,188 722 Insurance Expense 3,140 726 Salaries and Wages Expense 27,807 905 Interest Expense 513 Totals 102,990 102,990 Warning $ $ : : $ $ : $ $ $ [removed] Warning [removed] Don't show me this message again for the assignment Ok Cancel Show List of Accounts Prepare the closing entries. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit Dec. 31 [removed] [removed] [removed] [removed] [removed] [removed] (To close revenue account.) Dec. 31 [removed] [removed] [removed] [removed] [removed] [removed] [removed] [removed] [removed] [removed] [removed] [removed] [removed] [removed] [removed] [removed] [removed] [removed] [removed] [removed] [removed] (To close expense accounts.) Dec. 31 [removed] [removed] [removed] [removed] [removed] [removed] (To close net income / (loss).) Dec. 31 [removed] [removed] [removed] [removed] [removed] [removed] (To close drawings.) Warning [removed] Don't show me this message again for the assignment Ok Cancel Show List of Accounts Post the closing entries. (Post entries in the order of journal entries presented in the previous part.) Owner’s Capital No. 301 Date Explanation Ref Debit Credit Balance Jan. 31 Balance √ [removed] [removed] [removed] Dec. 31 Closing entry J14 [removed] [removed] [removed] Dec. 31 Closing entry J14 [removed] [removed] [removed] Owner’s Drawings No. 306 Date Explanation Ref Debit Credit Balance Dec. 31 Balance √ [removed] [removed] [removed] Dec. 31 Closing entry J14 [removed] [removed] [removed] Income Summary No. 350 Date Explanation Ref Debit Credit Balance Dec. 31 Closing entry J14 [removed] [removed] [removed] Dec. 31 Closing entry J14 [removed] [removed] [removed] Dec. 31 Closing entry J14 [removed] [removed] [removed] Service Revenue No. 400 Date Explanation Ref Debit Credit Balance Dec. 31 Balance √ [removed] [removed] [removed] Dec. 31 Closing entry J14 [removed] [removed] [removed] Advertising Expense No. 610 Date Explanation Ref Debit Credit Balance Dec. 31 Balance √ [removed] [removed] [r.
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Exercise 4-4 (Part Level Submission) The adjusted trial balance colum.pdf
Exercise 4-4 (Part Level Submission) The adjusted trial balance columns of the worksheet for
DeSousa Company are as follows. DESOUSA COMPANY Worksheet (partial) For the Month
Ended April 30, 2017 Adjusted Trial Balance Account Titles Dr. Cr. Cash Accounts Receivable
Prepaid Rent Equipment Accumulated Depreciation- Equip. Notes Payable Accounts Payable
Common Stock Retained Earnings Dividends Service Revenue Salaries and Wages Expense
Rent Expense Depreciation Expense Interest Expense Interest Payable 10,000 7.840 2,280
23,050 4,921 5,700 4,920 20,000 7,960 3,650 15,590 10,840 760 671 57 57 59,148 59,148 Totals
Solution
Summary of the income
Accounts for the retained earningsExpense of the salaries and wages10840revenue
service15,590Rent expense760Interest expense57depreciation expense671Retained
earnings3,262Balance0.
Problem 12-9ACondensed financial data of Odgers Inc. follow.ODGE.docx
Problem 12-9A
Condensed financial data of Odgers Inc. follow.
ODGERS INC.
Comparative Balance Sheets
December 31
Assets
2014
2013
Cash
$ 147,864
$ 88,572
Accounts receivable
160,674
69,540
Inventory
205,875
188,216
Prepaid expenses
51,972
47,580
Long-term investments
252,540
199,470
Plant assets
521,550
443,775
Accumulated depreciation
(91,500
)
(95,160
)
Total
$1,248,975
$941,993
Liabilities and Stockholders’ Equity
Accounts payable
$ 186,660
$ 123,159
Accrued expenses payable
30,195
38,430
Bonds payable
201,300
267,180
Common stock
402,600
320,250
Retained earnings
428,220
192,974
Total
$1,248,975
$941,993
ODGERS INC.
Income Statement Data
For the Year Ended December 31, 2014
Sales revenue
$710,882
Less:
Cost of goods sold
$247,892
Operating expenses, excluding depreciation
22,710
Depreciation expense
85,095
Income tax expense
49,922
Interest expense
8,656
Loss on disposal of plant assets
13,725
428,000
Net income
$ 282,882
Additional information:
1.
New plant assets costing $183,000 were purchased for cash during the year.
2.
Old plant assets having an original cost of $105,225 and accumulated depreciation of $88,755 were sold for $2,745 cash.
3.
Bonds payable matured and were paid off at face value for cash.
4.
A cash dividend of $47,636 was declared and paid during the year.
Prepare a statement of cash flows using the indirect method.
(Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)
ODGERS INC.
Statement of Cash Flows
For the Year Ended December 31, 2014
$
$
$
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.
Trial BalanceChester, Inc.Trial Balances for years ending December.docx
Trial BalanceChester, Inc.Trial Balances for years ending December 31, 2013, 2014 and 2015Account Description201320142015Cash on Hand$2,483$2,459$2,511Checking Account - Operating247,646252,858243,892MMKT Accounts806,288983,1611,205,563Investments - Trading6,935,7126,850,1986,978,923Accounts Receivable20,513,62856,472,09149,042,528Allowance for Doubtful Accounts(1,578,525)(2,387,691)(2,942,552)Other Receivables01,400,0001,200,000Inventory23,531,50775,351,47165,990,780Reserve for Inventory Obsolescence(3,765,000)(12,136,103)(10,558,525)Prepaid Insurance1,829,1432,830,4742,667,722Prepaid Rent250,000- 0- 0Office Supplies9,2599,5659,182Land146,250131,040131,040Buildings and Land Improvements779,882698,775833,775Machinery, Equipment, Office Furniture541,5223,280,5893,280,589Accum. Depreciation(205,000)(786,102)(1,403,257)Other Noncurrent Assets67,301- 0- 0Accounts Payable(8,934,591)(19,488,866)(12,850,648)Wages Payable(36,838)(264,513)(198,384)FICA Employee Withholding(1,648)(9,452)(7,089)Medicare Withholding(730)(12,785)(9,589)Federal Payroll Taxes Payable(7,541)(132,256)(99,192)State Payroll Taxes Payable(3,519)(61,630)(46,200)FICA Employer Withholding(1,648)(9,452)(7,089)Medicare Employer Withholding(730)(12,785)(9,589)Income Taxes Receivable/Payable0(3,205,440)(6,011,540)Line of Credit(12,500,000)(52,231,360)(47,481,737)Current Portion LT Note Payable0(677,640)(721,480)Interest payable0(470,311)(568,429)Bonuses payable0(504,000)(459,000)Dividend payable(6,000,000)(15,250,000)(15,000,000)Long-Term Note Payable(12,762,360)(12,040,880)Common Stock(10,131,250)(10,131,250)(10,131,250)Paid-in Capital(9,278,750)(9,278,750)(9,278,750)Retained Earnings (Beginning Balance)(2,773,900)Dividends 6,000,00015,250,00015,000,000Sales (307,716,148)(271,839,067)(288,876,206)Sales Returns5,621,97912,432,24723,110,096Income from Investments(665,079)(658,672)(549,387)Unrealized (Gains) and Losses - Investments64,28885,514(128,725)Interest Income(255,379)(147,707)(142,168)Cost of Goods Sold 176,961,437161,029,981179,103,248Administrative Wages Expense21,094,13218,344,39919,706,506Advertising Expense1,121,4251,161,2761,058,391Auto Expenses261,218235,763214,001Bad Debt Expense2,028,0325,875,40313,900,800Bonus Expense0504,000459,000Depreciation Expense166,250581,102617,155Freight5,378,6894,749,0954,325,068Insurance Expense1,067,4281,045,085951,774Legal and Professional Expense4,506,41711,037,0398,987,069Maintenance Expense76,42096,02087,641Miscellaneous Office Expense21,27927,80325,390Payroll Tax Expense1,938,7361,767,1491,609,342Pension/Profit-Sharing Plan Ex3,750,0003,696,0003,366,000Phone95,46757,91153,651Postal160,04287,14079,360Property Tax Expense100,619110,252101,319Rent or Lease Expense3,254,3571,370,2732,230,615Research and Development38,639,554532,4253,080,313Utilities169,554170,765155,600Warehouse Salaries5,791,7305,848,1205,270,689Warranty Expense1,375,3521,297,1041,422,381Interest Expense1,093,7503,373,0562,942,147Income Tax Expense - Federal2,956,25014,14 ...
Running head ETHICAL AND LEGAL ISSUES1ETHICAL AND LEGAL ISSUES.docx
Running head: ETHICAL AND LEGAL ISSUES 1
ETHICAL AND LEGAL ISSUES 2
Ethical and Legal Issues
Sherry L. Crowe
Argosy University
B6032 A01 Human Resource Management & Talent Development
Module 2, Assignment 2
Dr. Fuller
January 20, 2016
References
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ACC/291 - 49133250 / Assignment: Week 5 Assignment
*Problem 12-9A
Condensed financial data of Odgers Inc. follow.
ODGERS INC.
Comparative Balance Sheets
December 31
Assets
2014
2013
Cash
$ 111,504
$ 66,792
Accounts receivable
121,164
52,440
Inventory
155,250
141,933
Prepaid expenses
39,192
35,880
Long-term investments
190,440
150,420
Plant assets
393,300
334,650
Accumulated depreciation
(69,000 )
(71,760 )
Total
$941,850
$710,355
Liabilities and Stockholders’ Equity
Accounts payable
$ 140,760
$ 92,874
Accrued expenses payable
22,770
28,980
Bonds payable
151,800
201,480
Common stock
303,600
241,500
Retained earnings
322,920
145,521
Total
$941,850
$710,355
ODGERS INC.
Income Statement Data
For the Year Ended December 31, 2014
Sales revenue
$536,075
Less:
Cost of goods sold
$186,935
Operating expenses, excluding depreciation
17,126
Depreciation expense
64,170
Income tax expense
37,646
Interest expense
6,527
Loss on disposal of plant assets
10,350
322,754
Net income
$ 213,321
Additional information:
1.
New plant assets costing $138,000 were purchased for cash during the year.
2.
Old plant assets having an original cost of $79,350 and accumulated depreciation of $66,930 were sold for
$2,070 cash.
3.
Bonds payable matured and were paid off at face value for cash.
4.
A cash dividend of $35,922 was declared and paid during the year.
Prepare a statement of cash flows using the indirect method. (Show amounts that decrease cash flow with
either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)
ODGERS INC.
Statement of Cash Flows
For the Year Ended December 31, 2014
Cash Flows from Operating Activities<br>
Net Income
$
Adjustments to reconcile net income to
Net Cash Provided by Operating Activities<br>
Decrease in Accrued Expenses Payable$
Increase in Inventory
Increase in Accounts Receivable
Depreciation Expense
Loss on Disposal of Plant Assets
Increase in Prepaid Expenses
Increase in Accounts Payable
Net Cash Provided by Operating Activities<br>
Cash Flows from Investing Activities
Purchase of Investments
Purchase of Plant Assets
Sale of Plant Assets
Net Cash used by Investing Activities<br>
Cash Flows from Financing Activities
Redemption of Bonds
Sale of Common Stock
Payment of Cash Dividends
Net Cash used by Financing Activities<br>
Net Increase in Cash<br>
Cash at Beginning of Period<br>
Cash at End of Period
$
Question Attempts: 0 of 3 used
Copyright © 2000-2015 by John Wiley & Sons, Inc. or related companies. All rights reserved.
Print by: S
ACC/291 - 49133250 / Assignment: Week 5 Assignment
*Problem 12-10A
Your answer is .
Description Instructions Complete the following Week 5 Assignme.docx
Description / Instructions:
Complete the following Week 5 Assignment in WileyPLUS: * Exercise 7-3 * Exercise 12-1 * Exercise 12-8 * Problem 12-9A * Problem 12-10A * Exercise 13-3 * Exercise 13-4 * IFRS 13-1 * Problem 13-2A
Exercise 12-1
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Question 1
Putnam Corporation had these transactions during 2014.
Analyze the transactions and indicate whether each transaction resulted in a cash flow from operating activities, investing activities, financing activities, or noncash investing and financing activities.
(a)
Purchased a machine for $30,000, giving a long-term note in exchange.
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Issued $50,000 par value common stock for cash.
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Issued $200,000 par value common stock upon conversion of bonds having a face value of $200,000.
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(d)
Declared and paid a cash dividend of $13,000.
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(e)
Sold a long-term investment with a cost of $15,000 for $15,000 cash.
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(f)
Collected $16,000 of accounts receivable.
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Paid $18,000 on accounts payable.
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Exercise 12-8
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Question 2
Shown below are comparative balance sheets for Schmitt Company.
SCHMITT COMPANY
Comparative Balance Sheets
December 31
Assets
2014
2013
Cash
$ 68,000
$ 22,000
Accounts receivable
88,000
76,000
Inventory
167,000
189,000
Land
80,000
100,000
Equipment
260,000
200,000
Accumulated depreciation—equipment
(66,000
)
(32,000
)
Total
$597,000
$555,000
Liabilities and Stockholders’ Equity
Accounts payable
$ 39,000
$ 43,000
Bonds payable
150,000
200,000
Common stock ($1 par)
216,000
174,000
Retained earnings
192,000
138,000
Total
$597,000
$555,000
Additional information:
1.
Net income for 2014 was $93,000.
2.
Depreciation expense was $34,000.
3.
Cash dividends of $39,000 were declared and paid.
4.
Bonds payable amounting to $50,000 were redeemed for cash $50,000.
5.
Common stock was issued for $42,000 cash.
6.
No equipment was sold during 2014.
7.
Land was sold for its book value.
Warning
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Prepare a statement of cash flows for 2014 using the indirect method.
(Show amounts that decrease cash flow with either a - sign e.g. -15,000, or in parenthesis e.g. (15,000)).
SCHMITT COMPANY
Statement of Cash Flows
For the Year Ended December 31, 2014
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$
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Adjustments to reconcile net income to
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Description Instructions Complete the following Week 5 Assignme.docx
Description / Instructions:
Complete the following Week 5 Assignment in WileyPLUS: * Exercise 7-3 * Exercise 12-1 * Exercise 12-8 * Problem 12-9A * Problem 12-10A * Exercise 13-3 * Exercise 13-4 * IFRS 13-1 * Problem 13-2A
Exercise 12-1
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Question 1
Putnam Corporation had these transactions during 2014.
Analyze the transactions and indicate whether each transaction resulted in a cash flow from operating activities, investing activities, financing activities, or noncash investing and financing activities.
(a)
Purchased a machine for $30,000, giving a long-term note in exchange.
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(b)
Issued $50,000 par value common stock for cash.
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(c)
Issued $200,000 par value common stock upon conversion of bonds having a face value of $200,000.
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(d)
Declared and paid a cash dividend of $13,000.
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(e)
Sold a long-term investment with a cost of $15,000 for $15,000 cash.
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(f)
Collected $16,000 of accounts receivable.
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(g)
Paid $18,000 on accounts payable.
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Exercise 12-8
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Question 2
Shown below are comparative balance sheets for Schmitt Company.
SCHMITT COMPANY
Comparative Balance Sheets
December 31
Assets
2014
2013
Cash
$ 68,000
$ 22,000
Accounts receivable
88,000
76,000
Inventory
167,000
189,000
Land
80,000
100,000
Equipment
260,000
200,000
Accumulated depreciation—equipment
(66,000
)
(32,000
)
Total
$597,000
$555,000
Liabilities and Stockholders’ Equity
Accounts payable
$ 39,000
$ 43,000
Bonds payable
150,000
200,000
Common stock ($1 par)
216,000
174,000
Retained earnings
192,000
138,000
Total
$597,000
$555,000
Additional information:
1.
Net income for 2014 was $93,000.
2.
Depreciation expense was $34,000.
3.
Cash dividends of $39,000 were declared and paid.
4.
Bonds payable amounting to $50,000 were redeemed for cash $50,000.
5.
Common stock was issued for $42,000 cash.
6.
No equipment was sold during 2014.
7.
Land was sold for its book value.
Warning
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Ok
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Prepare a statement of cash flows for 2014 using the indirect method.
(Show amounts that decrease cash flow with either a - sign e.g. -15,000, or in parenthesis e.g. (15,000)).
SCHMITT COMPANY
Statement of Cash Flows
For the Year Ended December 31, 2014
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$
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Adjustments to reconcile net income to
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Exercise 12-1Putnam Corporation had these transactions during 20.docx
Exercise 12-1
Putnam Corporation had these transactions during 2014.
Analyze the transactions and indicate whether each transaction resulted in a cash flow from operating activities, investing activities, financing activities, or noncash investing and financing activities.
(a)
Purchased a machine for $30,000, giving a long-term note in exchange.
(b)
Issued $50,000 par value common stock for cash.
(c)
Issued $200,000 par value common stock upon conversion of bonds having a face value of $200,000.
(d)
Declared and paid a cash dividend of $13,000.
(e)
Sold a long-term investment with a cost of $15,000 for $15,000 cash.
(f)
Collected $16,000 of accounts receivable.
(g)
Paid $18,000 on accounts payable.
IFRS 13-1
Ling Company reports the following information for the year ended December 31, 2014: sales revenue $1,000,000, cost of goods sold $700,000, operating expenses $200,000, and an unrealized gain on non-trading securities of $75,000. Prepare a statement of comprehensive income using the one-statement approach.
LING COMPANY
Statement of Comprehensive Income
For the Year Ended December 31, 2014
$
$
Problem 12-9A
Condensed financial data of Odgers Inc. follow.
ODGERS INC.Comparative Balance Sheets
December 31
Assets
2014
2013
Cash
$ 127,664
$ 76,472
Accounts receivable
138,724
60,040
Inventory
177,750
162,503
Prepaid expenses
44,872
41,080
Long-term investments
218,040
172,220
Plant assets
450,300
383,150
Accumulated depreciation
(79,000
)
(82,160
)
Total
$1,078,350
$813,305
Liabilities and Stockholders’ Equity
Accounts payable
$ 161,160
$ 106,334
Accrued expenses payable
26,070
33,180
Bonds payable
173,800
230,680
Common stock
347,600
276,500
Retained earnings
369,720
166,611
Total
$1,078,350
$813,305
ODGERS INC.Income Statement Data
For the Year Ended December 31, 2014
Sales revenue
$613,767
Less:
Cost of goods sold
$214,027
Operating expenses, excluding depreciation
19,608
Depreciation expense
73,470
Income tax expense
43,102
Interest expense
7,473
Loss on disposal of plant assets
11,850
369,530
Net income
$ 244,237
Additional information:
1.
New plant assets costing $158,000 were purchased for cash during the year.
2.
Old plant assets having an original cost of $90,850 and accumulated depreciation of $76,630 were sold for $2,370 cash.
3.
Bonds payable matured and were paid off at face value for cash.
4.
A cash dividend of $41,128 was declared and paid during the year.
Prepare a statement of cash flows using the indirect method. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)
ODGERS INC.Statement of Cash Flows
For the Year Ended December 31, 2014
$
Adjustments to reconcile net income to
$
...
Sc gardents x & ii hoa slide show June 29, 2014
Presentation delivered at HOA meeting on 6-29
Includes budget information and photo's of Fire Road, V-Ditch and Detention Basin
Recommended
Exercise 4-4 (Part Level Submission) The adjusted trial balance colum.pdf
Exercise 4-4 (Part Level Submission) The adjusted trial balance columns of the worksheet for
DeSousa Company are as follows. DESOUSA COMPANY Worksheet (partial) For the Month
Ended April 30, 2017 Adjusted Trial Balance Account Titles Dr. Cr. Cash Accounts Receivable
Prepaid Rent Equipment Accumulated Depreciation- Equip. Notes Payable Accounts Payable
Common Stock Retained Earnings Dividends Service Revenue Salaries and Wages Expense
Rent Expense Depreciation Expense Interest Expense Interest Payable 10,000 7.840 2,280
23,050 4,921 5,700 4,920 20,000 7,960 3,650 15,590 10,840 760 671 57 57 59,148 59,148 Totals
Solution
Summary of the income
Accounts for the retained earningsExpense of the salaries and wages10840revenue
service15,590Rent expense760Interest expense57depreciation expense671Retained
earnings3,262Balance0.
Problem 12-9ACondensed financial data of Odgers Inc. follow.ODGE.docx
Problem 12-9A
Condensed financial data of Odgers Inc. follow.
ODGERS INC.
Comparative Balance Sheets
December 31
Assets
2014
2013
Cash
$ 147,864
$ 88,572
Accounts receivable
160,674
69,540
Inventory
205,875
188,216
Prepaid expenses
51,972
47,580
Long-term investments
252,540
199,470
Plant assets
521,550
443,775
Accumulated depreciation
(91,500
)
(95,160
)
Total
$1,248,975
$941,993
Liabilities and Stockholders’ Equity
Accounts payable
$ 186,660
$ 123,159
Accrued expenses payable
30,195
38,430
Bonds payable
201,300
267,180
Common stock
402,600
320,250
Retained earnings
428,220
192,974
Total
$1,248,975
$941,993
ODGERS INC.
Income Statement Data
For the Year Ended December 31, 2014
Sales revenue
$710,882
Less:
Cost of goods sold
$247,892
Operating expenses, excluding depreciation
22,710
Depreciation expense
85,095
Income tax expense
49,922
Interest expense
8,656
Loss on disposal of plant assets
13,725
428,000
Net income
$ 282,882
Additional information:
1.
New plant assets costing $183,000 were purchased for cash during the year.
2.
Old plant assets having an original cost of $105,225 and accumulated depreciation of $88,755 were sold for $2,745 cash.
3.
Bonds payable matured and were paid off at face value for cash.
4.
A cash dividend of $47,636 was declared and paid during the year.
Prepare a statement of cash flows using the indirect method.
(Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)
ODGERS INC.
Statement of Cash Flows
For the Year Ended December 31, 2014
$
$
$
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.
Trial BalanceChester, Inc.Trial Balances for years ending December.docx
Trial BalanceChester, Inc.Trial Balances for years ending December 31, 2013, 2014 and 2015Account Description201320142015Cash on Hand$2,483$2,459$2,511Checking Account - Operating247,646252,858243,892MMKT Accounts806,288983,1611,205,563Investments - Trading6,935,7126,850,1986,978,923Accounts Receivable20,513,62856,472,09149,042,528Allowance for Doubtful Accounts(1,578,525)(2,387,691)(2,942,552)Other Receivables01,400,0001,200,000Inventory23,531,50775,351,47165,990,780Reserve for Inventory Obsolescence(3,765,000)(12,136,103)(10,558,525)Prepaid Insurance1,829,1432,830,4742,667,722Prepaid Rent250,000- 0- 0Office Supplies9,2599,5659,182Land146,250131,040131,040Buildings and Land Improvements779,882698,775833,775Machinery, Equipment, Office Furniture541,5223,280,5893,280,589Accum. Depreciation(205,000)(786,102)(1,403,257)Other Noncurrent Assets67,301- 0- 0Accounts Payable(8,934,591)(19,488,866)(12,850,648)Wages Payable(36,838)(264,513)(198,384)FICA Employee Withholding(1,648)(9,452)(7,089)Medicare Withholding(730)(12,785)(9,589)Federal Payroll Taxes Payable(7,541)(132,256)(99,192)State Payroll Taxes Payable(3,519)(61,630)(46,200)FICA Employer Withholding(1,648)(9,452)(7,089)Medicare Employer Withholding(730)(12,785)(9,589)Income Taxes Receivable/Payable0(3,205,440)(6,011,540)Line of Credit(12,500,000)(52,231,360)(47,481,737)Current Portion LT Note Payable0(677,640)(721,480)Interest payable0(470,311)(568,429)Bonuses payable0(504,000)(459,000)Dividend payable(6,000,000)(15,250,000)(15,000,000)Long-Term Note Payable(12,762,360)(12,040,880)Common Stock(10,131,250)(10,131,250)(10,131,250)Paid-in Capital(9,278,750)(9,278,750)(9,278,750)Retained Earnings (Beginning Balance)(2,773,900)Dividends 6,000,00015,250,00015,000,000Sales (307,716,148)(271,839,067)(288,876,206)Sales Returns5,621,97912,432,24723,110,096Income from Investments(665,079)(658,672)(549,387)Unrealized (Gains) and Losses - Investments64,28885,514(128,725)Interest Income(255,379)(147,707)(142,168)Cost of Goods Sold 176,961,437161,029,981179,103,248Administrative Wages Expense21,094,13218,344,39919,706,506Advertising Expense1,121,4251,161,2761,058,391Auto Expenses261,218235,763214,001Bad Debt Expense2,028,0325,875,40313,900,800Bonus Expense0504,000459,000Depreciation Expense166,250581,102617,155Freight5,378,6894,749,0954,325,068Insurance Expense1,067,4281,045,085951,774Legal and Professional Expense4,506,41711,037,0398,987,069Maintenance Expense76,42096,02087,641Miscellaneous Office Expense21,27927,80325,390Payroll Tax Expense1,938,7361,767,1491,609,342Pension/Profit-Sharing Plan Ex3,750,0003,696,0003,366,000Phone95,46757,91153,651Postal160,04287,14079,360Property Tax Expense100,619110,252101,319Rent or Lease Expense3,254,3571,370,2732,230,615Research and Development38,639,554532,4253,080,313Utilities169,554170,765155,600Warehouse Salaries5,791,7305,848,1205,270,689Warranty Expense1,375,3521,297,1041,422,381Interest Expense1,093,7503,373,0562,942,147Income Tax Expense - Federal2,956,25014,14 ...
Running head ETHICAL AND LEGAL ISSUES1ETHICAL AND LEGAL ISSUES.docx
Running head: ETHICAL AND LEGAL ISSUES 1
ETHICAL AND LEGAL ISSUES 2
Ethical and Legal Issues
Sherry L. Crowe
Argosy University
B6032 A01 Human Resource Management & Talent Development
Module 2, Assignment 2
Dr. Fuller
January 20, 2016
References
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ACC/291 - 49133250 / Assignment: Week 5 Assignment
*Problem 12-9A
Condensed financial data of Odgers Inc. follow.
ODGERS INC.
Comparative Balance Sheets
December 31
Assets
2014
2013
Cash
$ 111,504
$ 66,792
Accounts receivable
121,164
52,440
Inventory
155,250
141,933
Prepaid expenses
39,192
35,880
Long-term investments
190,440
150,420
Plant assets
393,300
334,650
Accumulated depreciation
(69,000 )
(71,760 )
Total
$941,850
$710,355
Liabilities and Stockholders’ Equity
Accounts payable
$ 140,760
$ 92,874
Accrued expenses payable
22,770
28,980
Bonds payable
151,800
201,480
Common stock
303,600
241,500
Retained earnings
322,920
145,521
Total
$941,850
$710,355
ODGERS INC.
Income Statement Data
For the Year Ended December 31, 2014
Sales revenue
$536,075
Less:
Cost of goods sold
$186,935
Operating expenses, excluding depreciation
17,126
Depreciation expense
64,170
Income tax expense
37,646
Interest expense
6,527
Loss on disposal of plant assets
10,350
322,754
Net income
$ 213,321
Additional information:
1.
New plant assets costing $138,000 were purchased for cash during the year.
2.
Old plant assets having an original cost of $79,350 and accumulated depreciation of $66,930 were sold for
$2,070 cash.
3.
Bonds payable matured and were paid off at face value for cash.
4.
A cash dividend of $35,922 was declared and paid during the year.
Prepare a statement of cash flows using the indirect method. (Show amounts that decrease cash flow with
either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)
ODGERS INC.
Statement of Cash Flows
For the Year Ended December 31, 2014
Cash Flows from Operating Activities<br>
Net Income
$
Adjustments to reconcile net income to
Net Cash Provided by Operating Activities<br>
Decrease in Accrued Expenses Payable$
Increase in Inventory
Increase in Accounts Receivable
Depreciation Expense
Loss on Disposal of Plant Assets
Increase in Prepaid Expenses
Increase in Accounts Payable
Net Cash Provided by Operating Activities<br>
Cash Flows from Investing Activities
Purchase of Investments
Purchase of Plant Assets
Sale of Plant Assets
Net Cash used by Investing Activities<br>
Cash Flows from Financing Activities
Redemption of Bonds
Sale of Common Stock
Payment of Cash Dividends
Net Cash used by Financing Activities<br>
Net Increase in Cash<br>
Cash at Beginning of Period<br>
Cash at End of Period
$
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ACC/291 - 49133250 / Assignment: Week 5 Assignment
*Problem 12-10A
Your answer is .
Description Instructions Complete the following Week 5 Assignme.docx
Description / Instructions:
Complete the following Week 5 Assignment in WileyPLUS: * Exercise 7-3 * Exercise 12-1 * Exercise 12-8 * Problem 12-9A * Problem 12-10A * Exercise 13-3 * Exercise 13-4 * IFRS 13-1 * Problem 13-2A
Exercise 12-1
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Question 1
Putnam Corporation had these transactions during 2014.
Analyze the transactions and indicate whether each transaction resulted in a cash flow from operating activities, investing activities, financing activities, or noncash investing and financing activities.
(a)
Purchased a machine for $30,000, giving a long-term note in exchange.
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Issued $50,000 par value common stock for cash.
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(c)
Issued $200,000 par value common stock upon conversion of bonds having a face value of $200,000.
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(d)
Declared and paid a cash dividend of $13,000.
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(e)
Sold a long-term investment with a cost of $15,000 for $15,000 cash.
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(f)
Collected $16,000 of accounts receivable.
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(g)
Paid $18,000 on accounts payable.
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Exercise 12-8
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Question 2
Shown below are comparative balance sheets for Schmitt Company.
SCHMITT COMPANY
Comparative Balance Sheets
December 31
Assets
2014
2013
Cash
$ 68,000
$ 22,000
Accounts receivable
88,000
76,000
Inventory
167,000
189,000
Land
80,000
100,000
Equipment
260,000
200,000
Accumulated depreciation—equipment
(66,000
)
(32,000
)
Total
$597,000
$555,000
Liabilities and Stockholders’ Equity
Accounts payable
$ 39,000
$ 43,000
Bonds payable
150,000
200,000
Common stock ($1 par)
216,000
174,000
Retained earnings
192,000
138,000
Total
$597,000
$555,000
Additional information:
1.
Net income for 2014 was $93,000.
2.
Depreciation expense was $34,000.
3.
Cash dividends of $39,000 were declared and paid.
4.
Bonds payable amounting to $50,000 were redeemed for cash $50,000.
5.
Common stock was issued for $42,000 cash.
6.
No equipment was sold during 2014.
7.
Land was sold for its book value.
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Prepare a statement of cash flows for 2014 using the indirect method.
(Show amounts that decrease cash flow with either a - sign e.g. -15,000, or in parenthesis e.g. (15,000)).
SCHMITT COMPANY
Statement of Cash Flows
For the Year Ended December 31, 2014
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Adjustments to reconcile net income to
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Description Instructions Complete the following Week 5 Assignme.docx
Description / Instructions:
Complete the following Week 5 Assignment in WileyPLUS: * Exercise 7-3 * Exercise 12-1 * Exercise 12-8 * Problem 12-9A * Problem 12-10A * Exercise 13-3 * Exercise 13-4 * IFRS 13-1 * Problem 13-2A
Exercise 12-1
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Question 1
Putnam Corporation had these transactions during 2014.
Analyze the transactions and indicate whether each transaction resulted in a cash flow from operating activities, investing activities, financing activities, or noncash investing and financing activities.
(a)
Purchased a machine for $30,000, giving a long-term note in exchange.
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(b)
Issued $50,000 par value common stock for cash.
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(c)
Issued $200,000 par value common stock upon conversion of bonds having a face value of $200,000.
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(d)
Declared and paid a cash dividend of $13,000.
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(e)
Sold a long-term investment with a cost of $15,000 for $15,000 cash.
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(f)
Collected $16,000 of accounts receivable.
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(g)
Paid $18,000 on accounts payable.
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Exercise 12-8
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Question 2
Shown below are comparative balance sheets for Schmitt Company.
SCHMITT COMPANY
Comparative Balance Sheets
December 31
Assets
2014
2013
Cash
$ 68,000
$ 22,000
Accounts receivable
88,000
76,000
Inventory
167,000
189,000
Land
80,000
100,000
Equipment
260,000
200,000
Accumulated depreciation—equipment
(66,000
)
(32,000
)
Total
$597,000
$555,000
Liabilities and Stockholders’ Equity
Accounts payable
$ 39,000
$ 43,000
Bonds payable
150,000
200,000
Common stock ($1 par)
216,000
174,000
Retained earnings
192,000
138,000
Total
$597,000
$555,000
Additional information:
1.
Net income for 2014 was $93,000.
2.
Depreciation expense was $34,000.
3.
Cash dividends of $39,000 were declared and paid.
4.
Bonds payable amounting to $50,000 were redeemed for cash $50,000.
5.
Common stock was issued for $42,000 cash.
6.
No equipment was sold during 2014.
7.
Land was sold for its book value.
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Prepare a statement of cash flows for 2014 using the indirect method.
(Show amounts that decrease cash flow with either a - sign e.g. -15,000, or in parenthesis e.g. (15,000)).
SCHMITT COMPANY
Statement of Cash Flows
For the Year Ended December 31, 2014
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Adjustments to reconcile net income to
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Exercise 12-1Putnam Corporation had these transactions during 20.docx
Exercise 12-1
Putnam Corporation had these transactions during 2014.
Analyze the transactions and indicate whether each transaction resulted in a cash flow from operating activities, investing activities, financing activities, or noncash investing and financing activities.
(a)
Purchased a machine for $30,000, giving a long-term note in exchange.
(b)
Issued $50,000 par value common stock for cash.
(c)
Issued $200,000 par value common stock upon conversion of bonds having a face value of $200,000.
(d)
Declared and paid a cash dividend of $13,000.
(e)
Sold a long-term investment with a cost of $15,000 for $15,000 cash.
(f)
Collected $16,000 of accounts receivable.
(g)
Paid $18,000 on accounts payable.
IFRS 13-1
Ling Company reports the following information for the year ended December 31, 2014: sales revenue $1,000,000, cost of goods sold $700,000, operating expenses $200,000, and an unrealized gain on non-trading securities of $75,000. Prepare a statement of comprehensive income using the one-statement approach.
LING COMPANY
Statement of Comprehensive Income
For the Year Ended December 31, 2014
$
$
Problem 12-9A
Condensed financial data of Odgers Inc. follow.
ODGERS INC.Comparative Balance Sheets
December 31
Assets
2014
2013
Cash
$ 127,664
$ 76,472
Accounts receivable
138,724
60,040
Inventory
177,750
162,503
Prepaid expenses
44,872
41,080
Long-term investments
218,040
172,220
Plant assets
450,300
383,150
Accumulated depreciation
(79,000
)
(82,160
)
Total
$1,078,350
$813,305
Liabilities and Stockholders’ Equity
Accounts payable
$ 161,160
$ 106,334
Accrued expenses payable
26,070
33,180
Bonds payable
173,800
230,680
Common stock
347,600
276,500
Retained earnings
369,720
166,611
Total
$1,078,350
$813,305
ODGERS INC.Income Statement Data
For the Year Ended December 31, 2014
Sales revenue
$613,767
Less:
Cost of goods sold
$214,027
Operating expenses, excluding depreciation
19,608
Depreciation expense
73,470
Income tax expense
43,102
Interest expense
7,473
Loss on disposal of plant assets
11,850
369,530
Net income
$ 244,237
Additional information:
1.
New plant assets costing $158,000 were purchased for cash during the year.
2.
Old plant assets having an original cost of $90,850 and accumulated depreciation of $76,630 were sold for $2,370 cash.
3.
Bonds payable matured and were paid off at face value for cash.
4.
A cash dividend of $41,128 was declared and paid during the year.
Prepare a statement of cash flows using the indirect method. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)
ODGERS INC.Statement of Cash Flows
For the Year Ended December 31, 2014
$
Adjustments to reconcile net income to
$
...
Sc gardents x & ii hoa slide show June 29, 2014
Presentation delivered at HOA meeting on 6-29
Includes budget information and photo's of Fire Road, V-Ditch and Detention Basin
Problem 12-9AYour answer is partially correct. Try again..docx
Problem 12-9A
Your answer is partially correct. Try again.
Condensed financial data of Odgers Inc. follow.
ODGERS INC.Comparative Balance Sheets
December 31
Assets
2014
2013
Cash
$ 131,704
$ 78,892
Accounts receivable
143,114
61,940
Inventory
183,375
167,646
Prepaid expenses
46,292
42,380
Long-term investments
224,940
177,670
Plant assets
464,550
395,275
Accumulated depreciation
(81,500
)
(84,760
)
Total
$1,112,475
$839,043
Liabilities and Stockholders’ Equity
Accounts payable
$ 166,260
$ 109,699
Accrued expenses payable
26,895
34,230
Bonds payable
179,300
237,980
Common stock
358,600
285,250
Retained earnings
381,420
171,884
Total
$1,112,475
$839,043
ODGERS INC.Income Statement Data
For the Year Ended December 31, 2014
Sales revenue
$633,190
Less:
Cost of goods sold
$220,800
Operating expenses, excluding depreciation
20,228
Depreciation expense
75,795
Income tax expense
44,466
Interest expense
7,710
Loss on disposal of plant assets
12,225
381,224
Net income
$ 251,966
Additional information:
1.
New plant assets costing $163,000 were purchased for cash during the year.
2.
Old plant assets having an original cost of $93,725 and accumulated depreciation of $79,055 were sold for $2,445 cash.
3.
Bonds payable matured and were paid off at face value for cash.
4.
A cash dividend of $42,430 was declared and paid during the year.
Prepare a statement of cash flows using the indirect method. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)
ODGERS INC.Statement of Cash Flows
For the Year Ended December 31, 2014
$
Adjustments to reconcile net income to
$
$
Problem 12-10A
Condensed financial data of Odgers Inc. follow.
ODGERS INC.Comparative Balance Sheets
December 31
Assets
2014
2013
Cash
$ 151,904
$ 90,992
Accounts receivable
165,064
71,440
Inventory
211,500
193,358
Prepaid expenses
53,392
48,880
Long-term investments
259,440
204,920
Plant assets
535,800
455,900
Accumulated depreciation
(94,000
)
(97,760
)
Total
$1,283,100
$967,730
Liabilities and Stockholders’ Equity
Accounts payable
$ 191,760
$ 126,524
Accrued expenses payable
31,020
39,480
Bonds payable
206,800
274,480
Common stock
413,600
329,000
Retained earnings
439,920
198,246
Total
$1,283,100
$967,730
ODGERS INC.Income Statement Data
For the Year Ended December 31, 2014
Sales revenue
$730,305
Less:
Cost of goods sold
$254,665
Operating expenses, excluding depreciation
23,331
Depreciation expense
87,420
Income taxes
51,286
Interest expense
8,892
Loss on disposal of plant assets
14,100
439,694
Net income
$ 290,611
Additional information:
1.
New plant assets costing $188,000 were purchased for c.
A Fill in the missing information for the balance sheet.B What.pdf
A: Fill in the missing information for the balance sheet.
B: What\'s the cash flow from assets?
C: What\'s the cash flow to creditors?
D: What\'s the current ratio?
E: What\'s the debt to equity ratio? Given is a partial balance sheet and income statement for
Louis, Inc. Balance Sheet 2014 2015 Curent Assets 225 Fixed Assets 150 Total Assets 557
Current Liabilities 234 Long-Term Liabilities 60 52 Stockholders\' Equity 22s Total liabilitiesSE
601 | Income Statement 2015 Revenue 1000 COGS 333 Depreciation 285 EBIT Interest Expense
49 EBT Taxes Expense @30% Net Income
Solution
Company income statement
Revenue
1000
Cost of goods sold
333
Depreciation
285
EBIT
382
Interest
49
Taxes (30%)
99.9
Net income
233.10
Balance sheet
2014
2015
Current assets
225
407
Fixed assets
376
150
Total assets
601
557
Current liabilities
318
234
Long term liabilities
60
52
Stock holders equity
223
271
Total liabilities/SE
601
557
B) Cash Flow from Assets
= Operating Cash Flow
- Capital Spending
- Additions to NWC
= 233.10 - (150-376) - (407 - 225)
= 277.10
C) Cash flow to creditors is equal to: beginning total liabilities minus ending total liabilities plus
interest paid
= 60 - 52 + 49
= 57
D: Current ratio = current assets / current liabilities
2015= 407 / 234
=1.739316
2014 = 225/318
= 0.707547
E) Debt to equity ratio = Debt / equity
2015= 52 /271
= 0.191882
2014 = 60/223
= 0.269058
Company income statement
Revenue
1000
Cost of goods sold
333
Depreciation
285
EBIT
382
Interest
49
Taxes (30%)
99.9
Net income
233.10.
FINANCIAL STATEMENTS
The Chapter four Financial Statements of my book named "The System of Accounting" Volume II is uploaded with a view to have reward as appreciation with comments and likes enables writer to think more and work.
Problem 11-13 Ratio analysis-comprehensive problenm Presented her.pdf
Problem 11-13 Ratio analysis-comprehensive problenm Presented here are summarized data
from the balance sheets and income statement WIPER, INC. Condensed Balance Sheets
December 31, 2014, 2013, 2012 in milions) 2014 2013 2012 Current assets Other assets 677 $
891 736 2,413 1,920 1,719 3,090 $2,811 $2,455 803 $ 710 827 918 $ 562 Current liabilities
Long-term liabilities Owners equity 982 1,521 1,0071,026 $3,090$2,811$2,455 3.090 $2.811
$2,455 WIPER, INC Selected Income Statement and Other Data For the year Ended December
31, 2014 and 2013 (in millions) 2014 . : 2013 Income statement data Sales Operating income
(EBIT) Interest expense Net income $3,050$2,913 310 65 187 296 84 192 Other data Average
number of common shares outstanding Total dividends paid 41.3 46.7 s 50.0S52.3 Required a.
Calculate returm on investment. based on net income e and average totaf assets, for 2014 and 2
Solution
Return on Investment = Net Income x 100 / Average Assets.
Average Assets = Assets at beginning + Assets at end
For 2014:
192 x 100 / 2,950.5 = 6.5%
For 2015:
187 x 100 / 2,633 = 7.1%
Days’ Sales in Receivables = Average receivables / Sales / 365
309 / 3060 / 365 = 309 / 8.38
= 37 days.
Debt Ratio = Total debt / Capital Employed
2014 = 2083 / 2528 = 82.4%
2013 = 1785 / 2008 = 88.9%
Debt Equity Ratio = Long-term debt / Owners’ equity
2014 = 1521 / 1007 = 151%
2013 =982 / 1026 = 96%
Times Interest Earned Ratio = EBIT / Total Interest Payable
2014 =296 / 84 = 3.5 times
2013 =310 / 65 = 4.8 times..
Brief Exercise 4-5The ledger of Rios Company contains the follow.docx
Brief Exercise 4-5
The ledger of Rios Company contains the following balances: Owner’s Capital $28,375; Owner’s Drawings $1,917; Service Revenue $50,657; Salaries and Wages Expense $27,423; and Supplies Expense $6,708.
The closing entries are as follows:
(1)
Close revenue accounts.
(2)
Close expense accounts.
(3)
Close net income/(loss).
(4)
Close drawings.
Post the closing entries in the order presented in the problem and use the numbers as a reference.
Salaries and Wages Expense
Supplies Expense
Service Revenue
Owner’s Drawings
Income Summary
Owner’s Capital
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Brief Exercise 4-7
The following selected accounts appear in the adjusted trial balance columns of the worksheet for Goulet Company.
Identify the accounts that would be included in a post-closing trial balance.
Accumulated Depreciation
Depreciation Expense
Owner’s Capital
Owner’s Drawings
Service Revenue
Supplies
Accounts Payable
Yes or no questions
Brief Exercise 4-8
The steps in the accounting cycle are listed in random order below.
List the steps in proper sequence, assuming no worksheet is prepared, by placing numbers 1–9.
(a)
Prepare a trial balance.
(b)
Journalize the transactions.
(c)
Journalize and post closing entries.
(d)
Prepare financial statements.
(e)
Journalize and post adjusting entries.
(f)
Post to ledger accounts.
(g)
Prepare a post-closing trial balance.
(h)
Prepare an adjusted trial balance.
(i)
Analyze business transactions.
Write 1-9 numbers
Brief Exercise 4-10
The balance sheet debit column of the worksheet for Hamidi Company includes the following accounts: Accounts Receivable $13,059; Prepaid Insurance $3,847; Cash $4,935; Supplies $4,377, and Debt Investments (short-term) $6,050.
Prepare the current assets section of the balance sheet, listing the accounts in proper sequence. (List current assets in order of liquidity.)
HAMIDI COMPANY
Partial Balance Sheet
$
$
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Show List of Accounts
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For drop down boxes use list of accounts from this list:
Current Assets Stockholders Equity Total Liabilities and stockholders equit.
Current Liabilities Total Assets Total Long term Investments
Intangible Assets Total Current Assets Total Long term liabilities
Long term Investments Total Current Liabilities Total property, plant, and equipment
Long term Liabilities Total Intangible Assets Total stockgholders equity
Property, plant, and equipment Total Liabilities
Exercise 4-1
The trial balance columns of the worksheet for Nanduri Company at June 30, 2014, are as follows.
NANDURI COMPANY
Worksheet
For the Month Ended June 30, 2014
Trial Balance
Account Titles
Dr.
Cr.
Cash
2,324
Accounts Receivable
2,317
Supplies
...
Exercise 4-3 (Part Level Submission) The adjusted trial balance column.docx
Exercise 4-3 (Part Level Submission) The adjusted trial balance columns of the worksheet for Albanese Company are as follows. No common stock was issued during April ALBANESE COMPANY Worksheet (partial) For the Month Ended April 30, 2014 Adjusted Trial Balance Account Titles Dr 7,442 7,840 2,280 23,000 Cash Accounts Receivable Prepaid Rent Equipment Accumulated Depreciation-Equip Notes Payable Accounts Payable Common Stock Retained Earnings Dividends Service Revenue Salaries and Wages Expense Rent Expense Depreciation Expense Interest Expense Interest Payable Totals 4,800 5,700 5,672 22,000 4,000 3,000 12,590 9,840 760 600 57 57 54,819 54,819
Solution
Answer:
.
Running Head FINANCIAL AND OPERATIONAL RISK5F.docx
Running Head: FINANCIAL AND OPERATIONAL RISK 5
Financial and Operational Risk
Rasmussen College
Amanda McCauley
Author Note
This paper is being submitted on January 22, 2017 for William Tipton’s ACG3205 Risk Management for Accountants course.
Module 3 Course Project
Risk Area
Level of Risk
Strategy (Assume, Mitigate, or Transfer)
Medical Errors
High
Medical errors includes wrong dosage, deaths of patients due to poor handling or treatment as well as using wrong method of treating patients that lead to another medical conditions (Highland Risk Services, 2014). The medical errors cannot be mitigated by ensuring that error made by personnel is reduced. It entail employing competent personnel in the healthcare facilities.
Board Composition
Low
The composition of the Board matters since they help to over the operations of the organizations. Therefore, the composition should have personnel from other related industries to help make multi-disciplinary decisions (Sullivan, 2013). Therefore, the risk can be transferred by selecting a competent and qualified board.
Transportation- shortage of ambulances and other emergency vehicles
High
Transportation is cornerstone of the healthcare facilities as it can be a life saver. Therefore, the risks of shortage of emergency vehicles like ambulance should be mitigated as soon as possible to avoid deaths of patients caused by lack of transportations (Sullivan, 2013). Therefore, the strategy would be to mitigate it by buying or leasing enough vehicles for any emergency purposes.
High Inflation Rate
High
Health care facilities are expected to deliver health services regardless of the cost. The norm makes health care services to have high expenses that might outweigh the revenue (Highland Risk Services, 2014). The risk can be transferred by ensuring that there is sufficient revenue from patients, services, grants and donors.
References
Highland Risk Services. (2014). Risk Management for Healthcare Clinics. Retrieved from Highland Risk Services: http://www.highlandrisk.com/index.php?option=com_content&view=article&id=74:risk-management-for-healthcare-clinics&catid=7&Itemid=223
Sullivan, M. (2013). The Top Five Challenges Facing Today’s Hospitals. Retrieved from http://blog.schneider-electric.com/building-management/2013/10/17/top-five-challenges-facing-todays-hospitals/
Running Head: FINANCE
FINANCE 3
Financial Crisis
Walter Frazier
FIN 100
Professor Fatma Ahmad
January 22, 2017
Unfortunately, due to rapidly rising housing prices during the decade prior to 2006, many home buyers needed increasingly larger loans to make their real property purchases. For example, a $200,000 fixed-rate mortgage loan would result in a much higher monthly payment compared to a $100,000 loan. Rework the above financial calculator spread sheet solutions using a PV of – 200000. The resulting doubling of the monthly payment to $1,199.10 means that fewer potential home buyers could qualify for these ...
MGT101 - Financial Accounting- Lecture 44
Virtual University
Course MGT101 - Financial Accounting
Lecture No 44
Instructor's Name: Mr. Mujahid Eshai
Course Email: mgt101@vu.edu.pk
Accounting%20 Powerpoint[1]
Overview of accountant resposibilties at Johnson Controls for Communications 105
The American College of Obstetrics and Gynecology, Committee on.docx
The American College of Obstetrics and Gynecology, Committee on Adolescent Health, has published an opinion paper on Comprehensive Sexuality Education. Click
here
to read the opinion then respond to the following questions.
At what age should sexuality Education begin in a public school setting?
Is public or community Education an appropriate manner to teach sexuality?
What should the curriculum include or exclude?
Who should be responsible for developing and approving the curriculum?
What are the pitfalls and benefits of incorporating social media as an educational tool?
.
The Allegory of the CaveAt the beginning of Book VII of Plato’s .docx
The Allegory of the Cave
At the beginning of Book VII of Plato’s Republic, Socrates famously invokes an image of human nature with respect to education and the lack of it, likening our situation to that of prisoners in a cave. Imagine an underground cave-like dwelling, its entrance entirely out of sight. Inhabiting this cave are human beings whose feet and necks are chained so that they can neither get up nor turn their heads; they can only see straight ahead. Above and behind them burns a fire, and between them and the fire there is a raised path and a low wall, like the screen above which performers display their puppets. Behind this wall men pass to and fro carrying statues and figures of human beings, animals, and other objects in such a manner that the artifacts appear over the top of the screen, projecting onto the wall opposite the fire. The prisoners, unable to see neither the objects carried behind them nor one another, behold only the shadows of themselves and of the statues cast onto the wall in front of them.
The prisoners represent the vast majority of the human race: “they’re like us.” They live in a world in which images are mistaken for realities. What is a shadow, after all, but a mere image of something real (in this case a statue, which is itself an image of something even more real, namely a living human being or animal)? Moreover, the prisoners have not the faintest clue that throughout their entire lives they have been exposed to nothing but distortions of the truth—they are, in other words, unaware of their ignorance (just like Euthyphro, the fanatical young priest about whom you will read in the next chapter). The shadows represent the authoritative opinions that govern the hearts and minds of whole communities, and give a transcendent purpose and meaning to our particular existence.[1] These shadows are to be contrasted with the light of truth illuminating the world beyond the cave (but which also makes the shadows visible within it). The people carrying the statues are the lawgivers and poets who establish the cultural values and cosmic worldview that characterize and define a given society. In his excellent commentary on Plato’s Republic, Professor Allan Bloom explains: “We do not see men as they are but as they are represented to us by legislators and poets. A Greek sees things differently from the way a Persian sees them. One need only think of…the significance of cows to Hindus as opposed to other men to realize how powerful are the various horizons constituted by law or convention.”[2] These authoritative opinions are not accurate reflections of nature, but rather a curious amalgam of natureandconvention. To quote once again from Professor Bloom: “The first and most difficult of tasks is the separation of what exists by nature from what is merely made by man.”[3]
This, precisely, is the business of philosophy, which literally means “the love of wisdom,” coming from the ancient Greek words philein, meaning “to .
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Similar to The adjusted trial balance columns of the worksheet for Alshwer Comp.docx
Problem 12-9AYour answer is partially correct. Try again..docx
Problem 12-9A
Your answer is partially correct. Try again.
Condensed financial data of Odgers Inc. follow.
ODGERS INC.Comparative Balance Sheets
December 31
Assets
2014
2013
Cash
$ 131,704
$ 78,892
Accounts receivable
143,114
61,940
Inventory
183,375
167,646
Prepaid expenses
46,292
42,380
Long-term investments
224,940
177,670
Plant assets
464,550
395,275
Accumulated depreciation
(81,500
)
(84,760
)
Total
$1,112,475
$839,043
Liabilities and Stockholders’ Equity
Accounts payable
$ 166,260
$ 109,699
Accrued expenses payable
26,895
34,230
Bonds payable
179,300
237,980
Common stock
358,600
285,250
Retained earnings
381,420
171,884
Total
$1,112,475
$839,043
ODGERS INC.Income Statement Data
For the Year Ended December 31, 2014
Sales revenue
$633,190
Less:
Cost of goods sold
$220,800
Operating expenses, excluding depreciation
20,228
Depreciation expense
75,795
Income tax expense
44,466
Interest expense
7,710
Loss on disposal of plant assets
12,225
381,224
Net income
$ 251,966
Additional information:
1.
New plant assets costing $163,000 were purchased for cash during the year.
2.
Old plant assets having an original cost of $93,725 and accumulated depreciation of $79,055 were sold for $2,445 cash.
3.
Bonds payable matured and were paid off at face value for cash.
4.
A cash dividend of $42,430 was declared and paid during the year.
Prepare a statement of cash flows using the indirect method. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)
ODGERS INC.Statement of Cash Flows
For the Year Ended December 31, 2014
$
Adjustments to reconcile net income to
$
$
Problem 12-10A
Condensed financial data of Odgers Inc. follow.
ODGERS INC.Comparative Balance Sheets
December 31
Assets
2014
2013
Cash
$ 151,904
$ 90,992
Accounts receivable
165,064
71,440
Inventory
211,500
193,358
Prepaid expenses
53,392
48,880
Long-term investments
259,440
204,920
Plant assets
535,800
455,900
Accumulated depreciation
(94,000
)
(97,760
)
Total
$1,283,100
$967,730
Liabilities and Stockholders’ Equity
Accounts payable
$ 191,760
$ 126,524
Accrued expenses payable
31,020
39,480
Bonds payable
206,800
274,480
Common stock
413,600
329,000
Retained earnings
439,920
198,246
Total
$1,283,100
$967,730
ODGERS INC.Income Statement Data
For the Year Ended December 31, 2014
Sales revenue
$730,305
Less:
Cost of goods sold
$254,665
Operating expenses, excluding depreciation
23,331
Depreciation expense
87,420
Income taxes
51,286
Interest expense
8,892
Loss on disposal of plant assets
14,100
439,694
Net income
$ 290,611
Additional information:
1.
New plant assets costing $188,000 were purchased for c.
A Fill in the missing information for the balance sheet.B What.pdf
A: Fill in the missing information for the balance sheet.
B: What\'s the cash flow from assets?
C: What\'s the cash flow to creditors?
D: What\'s the current ratio?
E: What\'s the debt to equity ratio? Given is a partial balance sheet and income statement for
Louis, Inc. Balance Sheet 2014 2015 Curent Assets 225 Fixed Assets 150 Total Assets 557
Current Liabilities 234 Long-Term Liabilities 60 52 Stockholders\' Equity 22s Total liabilitiesSE
601 | Income Statement 2015 Revenue 1000 COGS 333 Depreciation 285 EBIT Interest Expense
49 EBT Taxes Expense @30% Net Income
Solution
Company income statement
Revenue
1000
Cost of goods sold
333
Depreciation
285
EBIT
382
Interest
49
Taxes (30%)
99.9
Net income
233.10
Balance sheet
2014
2015
Current assets
225
407
Fixed assets
376
150
Total assets
601
557
Current liabilities
318
234
Long term liabilities
60
52
Stock holders equity
223
271
Total liabilities/SE
601
557
B) Cash Flow from Assets
= Operating Cash Flow
- Capital Spending
- Additions to NWC
= 233.10 - (150-376) - (407 - 225)
= 277.10
C) Cash flow to creditors is equal to: beginning total liabilities minus ending total liabilities plus
interest paid
= 60 - 52 + 49
= 57
D: Current ratio = current assets / current liabilities
2015= 407 / 234
=1.739316
2014 = 225/318
= 0.707547
E) Debt to equity ratio = Debt / equity
2015= 52 /271
= 0.191882
2014 = 60/223
= 0.269058
Company income statement
Revenue
1000
Cost of goods sold
333
Depreciation
285
EBIT
382
Interest
49
Taxes (30%)
99.9
Net income
233.10.
FINANCIAL STATEMENTS
The Chapter four Financial Statements of my book named "The System of Accounting" Volume II is uploaded with a view to have reward as appreciation with comments and likes enables writer to think more and work.
Problem 11-13 Ratio analysis-comprehensive problenm Presented her.pdf
Problem 11-13 Ratio analysis-comprehensive problenm Presented here are summarized data
from the balance sheets and income statement WIPER, INC. Condensed Balance Sheets
December 31, 2014, 2013, 2012 in milions) 2014 2013 2012 Current assets Other assets 677 $
891 736 2,413 1,920 1,719 3,090 $2,811 $2,455 803 $ 710 827 918 $ 562 Current liabilities
Long-term liabilities Owners equity 982 1,521 1,0071,026 $3,090$2,811$2,455 3.090 $2.811
$2,455 WIPER, INC Selected Income Statement and Other Data For the year Ended December
31, 2014 and 2013 (in millions) 2014 . : 2013 Income statement data Sales Operating income
(EBIT) Interest expense Net income $3,050$2,913 310 65 187 296 84 192 Other data Average
number of common shares outstanding Total dividends paid 41.3 46.7 s 50.0S52.3 Required a.
Calculate returm on investment. based on net income e and average totaf assets, for 2014 and 2
Solution
Return on Investment = Net Income x 100 / Average Assets.
Average Assets = Assets at beginning + Assets at end
For 2014:
192 x 100 / 2,950.5 = 6.5%
For 2015:
187 x 100 / 2,633 = 7.1%
Days’ Sales in Receivables = Average receivables / Sales / 365
309 / 3060 / 365 = 309 / 8.38
= 37 days.
Debt Ratio = Total debt / Capital Employed
2014 = 2083 / 2528 = 82.4%
2013 = 1785 / 2008 = 88.9%
Debt Equity Ratio = Long-term debt / Owners’ equity
2014 = 1521 / 1007 = 151%
2013 =982 / 1026 = 96%
Times Interest Earned Ratio = EBIT / Total Interest Payable
2014 =296 / 84 = 3.5 times
2013 =310 / 65 = 4.8 times..
Brief Exercise 4-5The ledger of Rios Company contains the follow.docx
Brief Exercise 4-5
The ledger of Rios Company contains the following balances: Owner’s Capital $28,375; Owner’s Drawings $1,917; Service Revenue $50,657; Salaries and Wages Expense $27,423; and Supplies Expense $6,708.
The closing entries are as follows:
(1)
Close revenue accounts.
(2)
Close expense accounts.
(3)
Close net income/(loss).
(4)
Close drawings.
Post the closing entries in the order presented in the problem and use the numbers as a reference.
Salaries and Wages Expense
Supplies Expense
Service Revenue
Owner’s Drawings
Income Summary
Owner’s Capital
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Brief Exercise 4-7
The following selected accounts appear in the adjusted trial balance columns of the worksheet for Goulet Company.
Identify the accounts that would be included in a post-closing trial balance.
Accumulated Depreciation
Depreciation Expense
Owner’s Capital
Owner’s Drawings
Service Revenue
Supplies
Accounts Payable
Yes or no questions
Brief Exercise 4-8
The steps in the accounting cycle are listed in random order below.
List the steps in proper sequence, assuming no worksheet is prepared, by placing numbers 1–9.
(a)
Prepare a trial balance.
(b)
Journalize the transactions.
(c)
Journalize and post closing entries.
(d)
Prepare financial statements.
(e)
Journalize and post adjusting entries.
(f)
Post to ledger accounts.
(g)
Prepare a post-closing trial balance.
(h)
Prepare an adjusted trial balance.
(i)
Analyze business transactions.
Write 1-9 numbers
Brief Exercise 4-10
The balance sheet debit column of the worksheet for Hamidi Company includes the following accounts: Accounts Receivable $13,059; Prepaid Insurance $3,847; Cash $4,935; Supplies $4,377, and Debt Investments (short-term) $6,050.
Prepare the current assets section of the balance sheet, listing the accounts in proper sequence. (List current assets in order of liquidity.)
HAMIDI COMPANY
Partial Balance Sheet
$
$
Warning
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Ok
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Show List of Accounts
Link to Text
For drop down boxes use list of accounts from this list:
Current Assets Stockholders Equity Total Liabilities and stockholders equit.
Current Liabilities Total Assets Total Long term Investments
Intangible Assets Total Current Assets Total Long term liabilities
Long term Investments Total Current Liabilities Total property, plant, and equipment
Long term Liabilities Total Intangible Assets Total stockgholders equity
Property, plant, and equipment Total Liabilities
Exercise 4-1
The trial balance columns of the worksheet for Nanduri Company at June 30, 2014, are as follows.
NANDURI COMPANY
Worksheet
For the Month Ended June 30, 2014
Trial Balance
Account Titles
Dr.
Cr.
Cash
2,324
Accounts Receivable
2,317
Supplies
...
Exercise 4-3 (Part Level Submission) The adjusted trial balance column.docx
Exercise 4-3 (Part Level Submission) The adjusted trial balance columns of the worksheet for Albanese Company are as follows. No common stock was issued during April ALBANESE COMPANY Worksheet (partial) For the Month Ended April 30, 2014 Adjusted Trial Balance Account Titles Dr 7,442 7,840 2,280 23,000 Cash Accounts Receivable Prepaid Rent Equipment Accumulated Depreciation-Equip Notes Payable Accounts Payable Common Stock Retained Earnings Dividends Service Revenue Salaries and Wages Expense Rent Expense Depreciation Expense Interest Expense Interest Payable Totals 4,800 5,700 5,672 22,000 4,000 3,000 12,590 9,840 760 600 57 57 54,819 54,819
Solution
Answer:
.
Running Head FINANCIAL AND OPERATIONAL RISK5F.docx
Running Head: FINANCIAL AND OPERATIONAL RISK 5
Financial and Operational Risk
Rasmussen College
Amanda McCauley
Author Note
This paper is being submitted on January 22, 2017 for William Tipton’s ACG3205 Risk Management for Accountants course.
Module 3 Course Project
Risk Area
Level of Risk
Strategy (Assume, Mitigate, or Transfer)
Medical Errors
High
Medical errors includes wrong dosage, deaths of patients due to poor handling or treatment as well as using wrong method of treating patients that lead to another medical conditions (Highland Risk Services, 2014). The medical errors cannot be mitigated by ensuring that error made by personnel is reduced. It entail employing competent personnel in the healthcare facilities.
Board Composition
Low
The composition of the Board matters since they help to over the operations of the organizations. Therefore, the composition should have personnel from other related industries to help make multi-disciplinary decisions (Sullivan, 2013). Therefore, the risk can be transferred by selecting a competent and qualified board.
Transportation- shortage of ambulances and other emergency vehicles
High
Transportation is cornerstone of the healthcare facilities as it can be a life saver. Therefore, the risks of shortage of emergency vehicles like ambulance should be mitigated as soon as possible to avoid deaths of patients caused by lack of transportations (Sullivan, 2013). Therefore, the strategy would be to mitigate it by buying or leasing enough vehicles for any emergency purposes.
High Inflation Rate
High
Health care facilities are expected to deliver health services regardless of the cost. The norm makes health care services to have high expenses that might outweigh the revenue (Highland Risk Services, 2014). The risk can be transferred by ensuring that there is sufficient revenue from patients, services, grants and donors.
References
Highland Risk Services. (2014). Risk Management for Healthcare Clinics. Retrieved from Highland Risk Services: http://www.highlandrisk.com/index.php?option=com_content&view=article&id=74:risk-management-for-healthcare-clinics&catid=7&Itemid=223
Sullivan, M. (2013). The Top Five Challenges Facing Today’s Hospitals. Retrieved from http://blog.schneider-electric.com/building-management/2013/10/17/top-five-challenges-facing-todays-hospitals/
Running Head: FINANCE
FINANCE 3
Financial Crisis
Walter Frazier
FIN 100
Professor Fatma Ahmad
January 22, 2017
Unfortunately, due to rapidly rising housing prices during the decade prior to 2006, many home buyers needed increasingly larger loans to make their real property purchases. For example, a $200,000 fixed-rate mortgage loan would result in a much higher monthly payment compared to a $100,000 loan. Rework the above financial calculator spread sheet solutions using a PV of – 200000. The resulting doubling of the monthly payment to $1,199.10 means that fewer potential home buyers could qualify for these ...
MGT101 - Financial Accounting- Lecture 44
Virtual University
Course MGT101 - Financial Accounting
Lecture No 44
Instructor's Name: Mr. Mujahid Eshai
Course Email: mgt101@vu.edu.pk
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Brief Exercise 4-5The ledger of Rios Company contains the follow.docx
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Financial accounting mgt101 power point slides lecture 44
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The Allegory of the CaveAt the beginning of Book VII of Plato’s .docx
The Allegory of the Cave
At the beginning of Book VII of Plato’s Republic, Socrates famously invokes an image of human nature with respect to education and the lack of it, likening our situation to that of prisoners in a cave. Imagine an underground cave-like dwelling, its entrance entirely out of sight. Inhabiting this cave are human beings whose feet and necks are chained so that they can neither get up nor turn their heads; they can only see straight ahead. Above and behind them burns a fire, and between them and the fire there is a raised path and a low wall, like the screen above which performers display their puppets. Behind this wall men pass to and fro carrying statues and figures of human beings, animals, and other objects in such a manner that the artifacts appear over the top of the screen, projecting onto the wall opposite the fire. The prisoners, unable to see neither the objects carried behind them nor one another, behold only the shadows of themselves and of the statues cast onto the wall in front of them.
The prisoners represent the vast majority of the human race: “they’re like us.” They live in a world in which images are mistaken for realities. What is a shadow, after all, but a mere image of something real (in this case a statue, which is itself an image of something even more real, namely a living human being or animal)? Moreover, the prisoners have not the faintest clue that throughout their entire lives they have been exposed to nothing but distortions of the truth—they are, in other words, unaware of their ignorance (just like Euthyphro, the fanatical young priest about whom you will read in the next chapter). The shadows represent the authoritative opinions that govern the hearts and minds of whole communities, and give a transcendent purpose and meaning to our particular existence.[1] These shadows are to be contrasted with the light of truth illuminating the world beyond the cave (but which also makes the shadows visible within it). The people carrying the statues are the lawgivers and poets who establish the cultural values and cosmic worldview that characterize and define a given society. In his excellent commentary on Plato’s Republic, Professor Allan Bloom explains: “We do not see men as they are but as they are represented to us by legislators and poets. A Greek sees things differently from the way a Persian sees them. One need only think of…the significance of cows to Hindus as opposed to other men to realize how powerful are the various horizons constituted by law or convention.”[2] These authoritative opinions are not accurate reflections of nature, but rather a curious amalgam of natureandconvention. To quote once again from Professor Bloom: “The first and most difficult of tasks is the separation of what exists by nature from what is merely made by man.”[3]
This, precisely, is the business of philosophy, which literally means “the love of wisdom,” coming from the ancient Greek words philein, meaning “to .
The Allegory of the Cave 1. Plato realizes that the general run .docx
The Allegory of the Cave
1. Plato realizes that the general run of humankind can think, and speak, etc., without (so far as they acknowledge) any awareness of his realm of Forms.
2. The allegory of the cave is supposed to explain this.
3. In the allegory, Plato likens people untutored in the Theory of Forms to prisoners chained in a cave, unable to turn their heads. All they can see is the wall of the cave. Behind them burns a fire. Between the fire and the prisoners there is a parapet, along which puppeteers can walk. The puppeteers, who are behind the prisoners, hold up puppets that cast shadows on the wall of the cave. The prisoners are unable to see these puppets, the real objects, that pass behind them. What the prisoners see and hear are shadows and echoes cast by objects that they do not see. Here is an illustration of Plato’s Cave:
From Great Dialogues of Plato (Warmington and Rouse, eds.) New York, Signet Classics: 1999. p. 316.
4. Such prisoners would mistake appearance for reality. They would think the things they see on the wall (the shadows) were real; they would know nothing of the real causes of the shadows.
5. So when the prisoners talk, what are they talking about? If an object (a book, let us say) is carried past behind them, and it casts a shadow on the wall, and a prisoner says “I see a book,” what is he talking about?
He thinks he is talking about a book, but he is really talking about a shadow. But he uses the word “book.” What does that refer to?
6. Plato gives his answer at line (515b2). The text here has puzzled many editors, and it has been frequently emended. The translation in Grube/Reeve gets the point correctly:
“And if they could talk to one another, don’t you think they’d suppose that the names they used applied to the things they see passing before them?”
7. Plato’s point is that the prisoners would be mistaken. For they would be taking the terms in their language to refer to the shadows that pass before their eyes, rather than (as is correct, in Plato’s view) to the real things that cast the shadows.
If a prisoner says “That’s a book” he thinks that the word “book” refers to the very thing he is looking at. But he would be wrong. He’s only looking at a shadow. The real referent of the word “book” he cannot see. To see it, he would have to turn his head around.
8. Plato’s point: the general terms of our language are not “names” of the physical objects that we can see. They are actually names of things that we cannot see, things that we can only grasp with the mind.
9. When the prisoners are released, they can turn their heads and see the real objects. Then they realize their error. What can we do that is analogous to turning our heads and seeing the causes of the shadows? We can come to grasp the Forms with our minds.
10. Plato’s aim in the Republic is to describe what is necessary for us to achieve this reflective understanding. But even without it, it remains true that our very ability to thi.
The Airline Research Paper is an individual student effort but with .docx
The Airline Research Paper is an individual student effort but with roots in the group collaboration. Students will choose an airline (passenger or cargo) associated with their group's region and individually write a critical analysis of the airline's operation. The paper will cover the listed topics (as a minimum) in a paper of 8 to 12 pages (not including title and reference pages) in current APA format. Note: A paper of this length does not require an abstract or table of contents.
Topics will include:
Introduction and brief history of the chosen airline
Fleet analysis including issues associated with fleet composition
Route structure analysis (hub and spoke, point to point, or linear)
For example, does the route structure fit the regional needs?
Cost control analysis
For example, how effective is the airline at controlling their costs, and what techniques (like fuel hedging) do they use?
Profitability
Historic, recent, and your future profit projections
Recommendations for improvement
Use Qatar airlines
.
The Affordable Care Act was signed into law by President Barack Ob.docx
The Affordable Care Act was signed into law by President Barack Obama in March 2010. Many of the provisions of the law directly affect health care providers. Review the following topic materials:
1. "About the Affordable Care Act"
2. "Health Care Transformation: The Affordable Care Act and More"
What are the most important elements of the Affordable Care Act in relation to community and public health? What is the role of the nurse in implementing this law?
Copyright © 2016 Pearson Education, Inc. 23-*
Chapter
23
Managing a Holistic Marketing Organization for the Long Run
Copyright © 2016 Pearson Education, Inc. 23-*
Learning Objectives
What are important trends in marketing practices?
What are the keys to effective internal marketing?
How can companies be socially responsible marketers?
What tools are available to help companies monitor and improve their marketing activities?
What do marketers need to do to succeed in the future?
Copyright © 2016 Pearson Education, Inc. 23-*
Trends in
Marketing PracticesReengineeringOutsourcingBenchmarkingSupplier partneringCustomer partneringMergingGlobalizingFlatteningFocusingJustifyingAcceleratingEmpoweringBroadeningMonitoringUncovering
With globalization, deregulation, market fragmentation, consumer empowerment, environmental concerns, and all the remarkable developments in communication technology, the world has unquestionably become a very different place for marketers. Table 23.1 summarizes some important shifts in marketing realities.
Reengineering. Appointing teams to manage customer-value-building processes and break down walls between departments.
Outsourcing. Buying more goods and services from outside domestic or foreign vendors.
Benchmarking. Studying “best practice companies” to improve performance.
Supplier partnering. Partnering with fewer but better value-adding suppliers.
Customer partnering. Working more closely with customers to add value to their operations.
Merging. Acquiring or merging with firms in the same or complementary industries to gain economies of scale and scope.
Globalizing. Increasing efforts to “think global” and “act local.”
Flattening. Reducing the number of organizational levels to get closer to the customer.
Focusing. Determining the most profitable businesses and customers and focusing on them.
Justifying. Becoming more accountable by measuring, analyzing, and documenting the effects of marketing actions.
Accelerating. Designing the organization and setting up processes to respond more quickly to changes in the environment.
Empowering. Encouraging and empowering personnel to produce more ideas and take more initiative.
Broadening. Factoring the interests of customers, employees, shareholders, and other stakeholders into the activities of the enterprise.
Monitoring. Tracking what is said online and elsewhere and studying customers, competitors, and others t.
The After Life App has great potential to compete with the e.docx
The After Life App has great potential to compete with the existing clubbing software in the market. However, the app design work was conducted using insights collected from existing bibliographies as well as intensive market study. Most of the approaches used in this study enabled the designers to come with features that would capture Brighton students’ attention (Curtis, Lahiri and Brown, 2015). The major challenge that makes Android apps and Apple apps not to perform well in the current technology market is inadequate market research and reduced ability to address users’ needs.
Potential Frameworks, Techniques, and Theories
The positive impacts of the software can be measured using the general opinion given by users and its compatibility with internet connected devices. In this consideration, the PESTEL analysis was utilized at large to help the designers to install features that will stimulate positive usage of this application. This approach played a crucial role in guiding developers on how to create functions that would satisfy government and social needs (Joorabchi, Mesbah, and Kruchten, 2013). More importantly, the principle supported technological diversity where the app was engineered in such a way that it became flexible and easier to operate.
After launching a trial of this application, we witnessed a burgeoning development in user’s ability to control their clubbing ticketing behaviours. In this consideration, the app has been able to promote positive behaviour in the society and comply with the government rules and regulations. The goal of this app was to support operators in locating clubs of their choice at an affordable price (Song and Oh, 2016). Indeed, this app improves users’ ability to make sound clubbing decisions; thus, supporting ecological and legal considerations of this app.
The underlying hypothesis in the software development; the After Life App largely stimulates mental and physical impact on customers’ lives. Mainly, using this software client’s lifestyle is changed where they can only visit clubs which the app indicates (Pakroo, 2016). To a greater extent, when designing this App, the developers considered the software ability to enable long-lasting positive behaviours. The software plays a significant role in promoting user’s capability to locate secure clubbing sites which also offers high-quality services.
The other approach used in the design and development of this software is Tuckman principles. This model of software development ensured that the After Life software is beautiful to operate and it is entrenched on reminding customers about their best clubbing joints. In the quest to influence clients’ daily life, the team of developers remained focused since they had undergone Tuckman first and second stages, forming and storming where compatible individuals were selected. Notably, this approach argues that software developers need to solve or norm their differences to be able to come up with an app.
The Affordable Care Act was signed into law by President Barack .docx
The Affordable Care Act was signed into law by President Barack Obama in March 2010. Many of the provisions of the law directly affect health care providers. Review the following topic materials:
"About the Affordable Care Act"
"Health Care Transformation: The Affordable Care Act and More"
What are the most important elements of the Affordable Care Act in relation to community and public health? What is the role of the nurse in implementing this law?
.
The advent of the worldwide Internet has made all the nations vir.docx
The advent of the worldwide Internet has made all the nation's virtual next-door neighbors. It allows various nation's populations to connect in different ways for the integration of goods, services, and culture. Globalization was existing for a long time; it was evolving over time. We can definitely say in different phases, the most recent globalization when the internet boom happened in 2000.
Web-enabled playing field that allows for multiple forms of collaboration, the sharing of knowledge and work, in real time without regard to geography, distance or in the near future. This is what when we say the world has been flattened.
But the real question is it really flattened? Are not overhyping globalization term, or have we misunderstood the term? Though we connected through technology, it still not spread to each individual across the globe. Still, there are lots of people from lots of countries are which are behind the rest world. Those who are already using or
using the benefits of globalization seems like statistically still not truly utilizing the al the benefits of it.
But still, all means globalization is spread across the globe and all the people some extinct known to this phenomenon. Also, everyone in terms of all the aspects trying to use the systems efficiently and working towards to connect in different ways for the integration of goods, services, and culture better manner.
.
The advent of the microphone in the mid-1920s brought about the .docx
The advent of the microphone in the mid-1920s brought about the vocal style of crooning. This gave the listener a private experience and the ability to hear all the nuances of a voice, as well as allowed the singers to treat the text using their vocal abilities, giving special attention to certain words and notes.
Choose two favorite crooners, one from the 1920s –1950s era and one from modern music today. Discuss their similarities and differences in vocal treatment.
Please post links to the YouTube video of each that you wish to use as a reference point.
Response Parameters
Your response should be a minimum of 300 words.
The source material used in all assignments, including the class text, must be properly cited and referenced in accordance with APA style
.
The Affordable Care Act was signed into law by President Barack Obam.docx
The Affordable Care Act was signed into law by President Barack Obama on March 2010. Many of the provisions of the law directly affect health care providers. Review the following topic materials:
"About the Affordable Care Act"
"Health Care Transformation: The Affordable Care Act and More"
What are the most important elements of the Affordable Care Act in relation to community and public health? What is the role of the nurse in implementing this law?
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The Adventures of David SimpleSarah FieldingTable of.docx
The Adventures of David Simple
Sarah Fielding
Table of Contents
The Adventures of David Simple.............................................................................................................................1
Sarah Fielding................................................................................................................................................1
ADVERTISEMENT TO THE READER......................................................................................................2
BOOK I.......................................................................................................................................................................2
CHAP. I..........................................................................................................................................................2
CHAP. II........................................................................................................................................................3
CHAP. III.......................................................................................................................................................7
CHAP. IV.....................................................................................................................................................10
CHAP V.......................................................................................................................................................12
A Dialogue between Miss Nanny Johnson, and Miss Betty Trusty.............................................................14
CHAP. VI.....................................................................................................................................................15
CHAP. VII. ..................................................................................................................................................18
CHAP. VIII..................................................................................................................................................20
CHAP. IX.....................................................................................................................................................23
CHAP. X......................................................................................................................................................28
CHAP. XI.....................................................................................................................................................29
BOOK II....................................................................................................................................................................32
CHAP. I........................................................................................................................................................32
CHAP. II......................................................................
The Aeneid and The Divine ComedyThe labyrinth of initiation,.docx
The Aeneid and The Divine Comedy
The labyrinth of initiation, the underworld, and the sacred grove
Publius Vergilius Maro
70 – 21 BCE
Virgil was regarded by the Romans as their greatest poet.
His influence on Dante and Western literature, like that
of Ovid, is profound. The Aeneid is his most famous work
and became Rome’s national epic.
The son of a farmer in northern Italy, Virgil came to be
regarded as one of Rome's greatest poets. Virgil devoted
his life life to poetry and to studies connected with it. He
never married, and the first half of his life was that of a
scholar and near recluse. But, as his poetry won him
fame, he gradually won the friendship of many important
men in the Roman world.
(adapted from Encyclopedia Britannica and poetry foundation.org)
Dante Alighieri
1265 – 1321 CE
Dante Alighieri was born in Florence, Italy to a notable family of modest
means. His mother died when he was seven years old, and his father
remarried, having two more children.
Dante was never married to his “Beatrice.” They met twice, at a nine
year interval (although it might be a symbolic time period). They were
both married to other people, and she died at 25. But he continued to
write about throughout his life. We consider his love for her to be a
type of “courtly love.” It is otherworldly and has a spiritual aspect.
His most famous work is the Divine Comedy. The story begins when he
finds himself lost in a woods in middle age. Virgil finds him and leads
him through hell and purgatory. Beatrice is his guide in Paradise.
(adapted from poets.)
Dante is very important to western literature.
T. S. Eliot claimed:
Dante and Shakespeare divide the world between them, there is no third.
And Virgil is very important to Dante.
Dante, addressing Virgil in Canto 1 of the Divine Comedy: Thou art my master.
We will start with The Aeneid.
Who is Aeneas?
There are multiple myths about the founding of Rome. One very
important one is told in The Aeneas, the story of a Trojan prince who
brought together the survivors from Troy. They boarded ships and
sailed in search of a new home. The Aeneid tells their story, focused
of course on their leader.
As The Aeneid opens, Aeneas and the Trojans come to Carthage,
where he falls in love with the Queen Dido. His bliss is short lived, as
he is told by the gods that he must leave her. Our reading, Book 6,
comes half way through the story. Aeneas’s father has died along the
way, and Aeneas wants to see him. To do that, he must descend into
the underworld—and come back. Very few have ever made the round
trip journey. He is guided by the priestess of Apollo.
The Temple of Apollo built by Daedalus.
Book 6 of The Aeneid gives an elaborate description of
how Daedalus had depicted the story of Theseus, the
minotaur, Ariadne, and his escape from Crete on the
doors.
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the Sybil, enter the wood sa.
The Admission Committee considers your Career Goals Statement to be .docx
The Admission Committee considers your Career Goals Statement to be an essential part of your application. While factors such as cumulative grade point average and social work-related experience are important, your rationale for entering the social work profession, your self-awareness, creativity, critical thinking and writing skills are major factors committee members consider when reviewing your application. Respond openly and honestly to each section.
The average statement length is four pages; submissions exceeding six pages are discouraged. Please double-space your statement, use a font size of no less than 12 and put your name in the upper right corner of each page. Answer questions 1-6 below. Answering question 6 is optional.
Prior to writing your essay, review the
NASW Code of Ethics
.
RATIONALE
Identify significant factors that influenced your decision to pursue a Master of Social Work (MSW degree and how you intend to use it in the future. (1-2 paragraphs)
SOCIAL WORK VALUES AND ETHICS
Describe your understanding of the social work profession and its core values. Compare your own values with the professional social work values, any potential value based or ethical conflicts you might experience and how you plan to address or reconcile these conflicts (whether it be in the classroom, in field, in future practice or in any other areas). (1 page)
PERSONAL & PROFESSIONAL ATTRIBUTES AND LIABILITIES
Describe any cultural, economic or social challenges and/or opportunities that have provided you with a unique perspective about social work issues. What insights have you gained from these experiences about how to maintain professional judgement and performance during times of distress? (1 page)
EMPLOYMENT AND VOLUNTEER EXPERIENCES
Discuss the relationship between your educational, employment and volunteer experiences and what qualities equip you for the social work profession. Describe your experiences and feelings about working with populations different from your own. (1 Page)
WORK LIFE BALANCE
Explain your plan for managing your graduate education. Consider how you will balance work, family and other responsibilities with the required courses, homework and internship responsibilities. (2-3 paragraphs)
OPTIONAL
Please address any special academic or other considerations that you would like GSSW to consider in the review of your application.
.
The Advantages of Budgeting A budget is a document that fo.docx
The Advantages of Budgeting
A budget is a document that forecasts the financial results and financial position of a business for
one or more future periods. At a minimum, a budget contains an estimated income statement that
describes anticipated financial results. A more complex budget also contains an estimated
balance sheet, which contains the entity’s anticipated assets, liabilities, and equity positions at
various points in time in the future.
A prime use of the budget is to serve as a performance baseline for the measurement of actual
results. Budgets may also be linked to bonus plans in order to direct the activities of various
company employees. A budget may also be used for both tax planning and treasury planning.
Despite these valid uses, there are also a number of problems with budgeting that have given rise
to a movement dedicated to the elimination of budgets.
Budgeting has been with us a long time, and is used by nearly every large company. They would
not do so if there were not some perceived advantages to budgeting. These advantages include:
▪ Planning orientation. The process of creating a budget takes management away from its
short-term, day-to-day management of a business and forces it to think longer-term. This is
the chief goal of budgeting, even if management does not succeed in meeting its goals as
outlined in the budget – at least it is thinking about the company’s competitive and
financial position and how to improve it.
▪ Model scenarios. If a company is faced with a number of possible paths down which it can
travel, you can create a set of budgets, each based on different scenarios, to estimate the
financial results of each strategic direction.
▪ Profitability review. It is easy to lose sight of where a company is making most of its
money, during the scramble of day-to-day management. A properly structured budget
points out which aspects of a business generate cash and which ones use it, which forces
management to consider whether it should drop some parts of the business or expand in
others. However, this advantage only applies to a budget sufficiently detailed to describe
profits at the product, product line, or business unit level.
▪ Assumptions review. The budgeting process forces management to think about why the
company is in business, as well as its key assumptions about its business environment. A
periodic re-evaluation of these issues may result in altered assumptions, which may in turn
alter the way in which management decides to operate the business.
▪ Performance evaluations. Senior management can tie bonuses or other incentives to how
employees perform in comparison to the budget. The accounting department then creates
budget versus actual reports to give employees feedback regarding how they are
progressing toward their goals. This approach is most common with financial goals,
though operational goals (such as reducing the scrap rat.
The adjusted trial balance of Parsons Company at December 31, 2014, .docx
The adjusted trial balance of Parsons Company at December 31, 2014, includes the following accounts owners capital $15,600, owners drawings $7000, service revenue $37000, salaries and wages expense 16000, insurance expense 2000, rent expense 4000, supplies expense 1500, and depreciation expense 1300. Prepare an income statement for the year
.
The additional info will be provided. View Windows Fir.docx
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View And Configure Windows Firewall With Advanced Security (WFAS) - Step 12 - Successful “Ping” of 192.168.12.11
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To complete this assignment, review the prompt and grading rubric in the
Lab Guidelines and Rubric
document. Refer to the
Course Lab Guidelines
document to view the screenshots you will need to take to complete this lab.
Screenshots
must
include your name and date
.
.
The activity provides opportunity for student to develop a descripti.docx
The activity provides opportunity for student to develop a description of a child with a communicative disorder and to explain how would you meet the needs of that child in their classroom . Students chose one communicative disorders from below. Please read Chapter 13. Use the Internet to search for your chose of disorder or textbook or journal article.
1. Language Disorder 2. Articulation Disorder 3. Fluency Disorder 4. Cognitive Impairment
Write a general description of the child do not use the child real name or parents.
Include the following information: 1. Age and Gender of the Child 2. Reason for Referral
3. Background (city/town/mother/grandmother,etc...)
4. Family (culture/home language of child/work) 5. health and Development
6. School 7. Standardize Assessment ( hypothetical if you do not have test results)
8. Intervention Planning
Student take a look at the searches below they are related to language case study examples : speech pathology case study example, language development case study example, case study of a child with communication disorder and case study- speech and language delay.
.
The additional component this week will be to share your plan with o.docx
The additional component this week will be to share your plan with one or more colleagues or administrators. Write approximately two to three pages describing the nature of the dialogue and any changes you make as a result of the collaboration. Include a reflection about the collaboration experience. Relate your discussion, changes, and reflection to the textbook and body of literature, by including in-text quotes and citations.
.
The additional info will be provided.Analyzing The Tra.docx
The additional info will be provided.
Analyzing The Traffic - Step 2 - Wireshark Showing FTP Password
Analyzing The Traffic - Step 3 - Wireshark Showing POP Password
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To complete this assignment, review the prompt and grading rubric in the
Lab Guidelines and Rubric
document. Refer to the
Course Lab Guidelines
document to view the screenshots you will need to take to complete this lab.
Screenshots
must
include your name and date
.
.
The ability to locate and utilize information relative to Health and.docx
The ability to locate and utilize information relative to Health and Human Services is an important component of many health and human service jobs. Some of the areas included in HHS programs are:
Legal/illegal immigration
Poverty
Violence in the Media
Unemployment
Alcoholism
Gambling
Sexual Harassment
Criminal Justice
Hunger / Homelessness
Mental Illness
Health
As an example, the area of “poverty” was selected from the above list to locate information and relevant reports. To accomplish this, the following was entered into a search engine (such as Google or MSN): “Health and human services and programs dealing with poverty.” One of the 1, 490,000 “hits” was titled: “Poverty Guidelines, Research and Measurement.” Upon searching this website, an elaborate set of focus subtitles was found. Under the heading “Poverty Research Centers” six more references were discovered. As the interest was focused on discovering what information was available, the search centered on “The National Poverty Center.” An examination on this site under that heading yielded numerous areas regarding new research opportunities, informing the policy community, and training for young researchers. Your specific assignment follows. Start with an exploration of what can be found in several of the areas listed above. Then, identify one area and prepare a descriptive post outlining the information in this site. You may want to experiment with various areas in order to understand the unusually large number of resources / programs, but also the kinds of information.
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http://sandymillin.wordpress.com/iateflwebinar2024
Published classroom materials form the basis of syllabuses, drive teacher professional development, and have a potentially huge influence on learners, teachers and education systems. All teachers also create their own materials, whether a few sentences on a blackboard, a highly-structured fully-realised online course, or anything in between. Despite this, the knowledge and skills needed to create effective language learning materials are rarely part of teacher training, and are mostly learnt by trial and error.
Knowledge and skills frameworks, generally called competency frameworks, for ELT teachers, trainers and managers have existed for a few years now. However, until I created one for my MA dissertation, there wasn’t one drawing together what we need to know and do to be able to effectively produce language learning materials.
This webinar will introduce you to my framework, highlighting the key competencies I identified from my research. It will also show how anybody involved in language teaching (any language, not just English!), teacher training, managing schools or developing language learning materials can benefit from using the framework.
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The adjusted trial balance columns of the worksheet for Alshwer Comp.docx
- 1. The adjusted trial balance columns of the worksheet for Alshwer Company, owned by M. Alshwer, are as follows. ALSHWER COMPANY Worksheet For the Year Ended December 31, 2014 Adjusted Trial Balance Account No. Account Titles Dr. Cr. 101 Cash 5,101 112 Accounts Receivable 10,736 126 Supplies
- 2. 1,771 130 Prepaid Insurance 2,097 151 Equipment 27,320 152 Accumulated Depreciation—Equipment 5,188 200 Notes Payable 14,900 201 Accounts Payable
- 3. 6,223 212 Salaries and Wages Payable 2,425 230 Interest Payable 513 301 Owner’s Capital 13,212 306 Owner’s Drawings 7,102 400 Service Revenue
- 4. 60,529 610 Advertising Expense 8,017 631 Supplies Expense 4,198 711 Depreciation Expense 5,188 722 Insurance Expense 3,140 726 Salaries and Wages Expense 27,807
- 6. $ $ : $
- 7. $ $ [removed] Warning [removed] Don't show me this message again for the assignment Ok Cancel Show List of Accounts Prepare the closing entries.
- 8. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit Dec. 31 [removed] [removed] [removed] [removed] [removed] [removed] (To close revenue account.) Dec. 31 [removed] [removed] [removed] [removed] [removed] [removed] [removed] [removed] [removed] [removed] [removed] [removed] [removed]
- 9. [removed] [removed] [removed] [removed] [removed] [removed] [removed] [removed] (To close expense accounts.) Dec. 31 [removed] [removed] [removed] [removed] [removed] [removed] (To close net income / (loss).) Dec. 31 [removed] [removed] [removed] [removed] [removed] [removed] (To close drawings.)
- 10. Warning [removed] Don't show me this message again for the assignment Ok Cancel Show List of Accounts Post the closing entries. (Post entries in the order of journal entries presented in the previous part.) Owner’s Capital No. 301 Date Explanation Ref Debit Credit Balance Jan. 31 Balance √ [removed] [removed] [removed] Dec. 31 Closing entry J14 [removed] [removed] [removed] Dec. 31
- 11. Closing entry J14 [removed] [removed] [removed] Owner’s Drawings No. 306 Date Explanation Ref Debit Credit Balance Dec. 31 Balance √ [removed] [removed] [removed] Dec. 31 Closing entry J14 [removed] [removed] [removed]
- 12. Income Summary No. 350 Date Explanation Ref Debit Credit Balance Dec. 31 Closing entry J14 [removed] [removed] [removed] Dec. 31 Closing entry J14 [removed] [removed] [removed] Dec. 31 Closing entry J14 [removed] [removed] [removed]
- 13. Service Revenue No. 400 Date Explanation Ref Debit Credit Balance Dec. 31 Balance √ [removed] [removed] [removed] Dec. 31 Closing entry J14 [removed] [removed] [removed] Advertising Expense
- 14. No. 610 Date Explanation Ref Debit Credit Balance Dec. 31 Balance √ [removed] [removed] [removed] Dec. 31 Closing entry J14 [removed] [removed] [removed] Supplies Expense No. 631 Date Explanation Ref Debit Credit Balance
- 15. Dec. 31 Balance √ [removed] [removed] [removed] Dec. 31 Closing entry J14 [removed] [removed] [removed] Depreciation Expense No. 711 Date Explanation Ref Debit Credit Balance Dec. 31 Balance √ [removed] [removed] [removed] Dec. 31
- 16. Closing entry J14 [removed] [removed] [removed] Insurance Expense No. 722 Date Explanation Ref Debit Credit Balance Dec. 31 Balance √ [removed] [removed] [removed] Dec. 31 Closing entry J14 [removed] [removed] [removed]
- 17. Salaries and Wages Expense No. 726 Date Explanation Ref Debit Credit Balance Dec. 31 Balance √ [removed] [removed] [removed] Dec. 31 Closing entry J14 [removed] [removed] [removed] Interest Expense
- 18. No. 905 Date Explanation Ref Debit Credit Balance Dec. 31 Balance √ [removed] [removed] [removed] Dec. 31 Closing entry J14 [removed] [removed] [removed] Warning [removed] Don't show me this message again for the assignment Ok Cancel Show List of Accounts Prepare a post-closing trial balance. ALSHWER COMPANY Post-Closing Trial Balance December 31, 2014 Debit Credit [removed] $
- 20. $ [removed] Warning [removed] Don't show me this message again for the assignment Ok Cancel Click if you would like to Show Work for this question: Open Show Work