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PowerPoint presentation on a clinical case

August 19, 2022/in Assignment Help /by Daphne Hanson

Develop a PowerPoint presentation on a clinical case that was seen during your experience or a topic that is of interest to you.

Select a health problem that primarily affect the pediatric population. Suggested Topics: Pain Management in Children, Cystic fibrosis, Juvenile RA, PKU, Pyloric Stenosis, and Cerebral Palsy
Provide information about the incidence, prevalence, and pathophysiology of the disease/disorder to the cellular level.
Educate advanced practice nurses on assessment and care/treatment, including genetics/genomics—specific for this disorder.
Provide patient education for management, cultural, and spiritual considerations for care must also be addressed.Presentation is original work and logically organized. Followed current APA format for power point slides, including citation of references. Power point presentation with 10-15 slides were clear and easy to read. Speaker notes expanded upon and clarified content on the slides.
Incorporate a minimum of 4 current (published within last five years) scholarly journal articles or primary legal sources (statutes, court opinions) within your work. Journal articles and books should be referenced according to current APA style (the library has a copy of the APA Manual).

A Business land

August 19, 2022/in Assignment Help /by Daphne Hanson

Scenario: Gina Smith exchanges a business land with an adjusted basis of $400,000 and a fair market value of $700,000 for Jennifer Lopez’s office building worth $600,000 and $100,000 cash. Jennifer had an adjusted basis of $450,000 in the building.

Answer the questions in the space provided below.

1. What is Gina’s realized and recognized gain or loss and the basis in the office building?

2. What is Jennifer’s realized and recognized gain or loss and the basis in the business land?

3. Assume no cash was received by Gina and the office building was worth $700,000. What would be Gina’s realized and recognized gain or loss and the basis in the office building

Relevance of Managerial accounting in different professional roles.

August 19, 2022/in Assignment Help /by Daphne Hanson

In this discussion, you will consider the relevance of managerial accounting in different professional roles. Briefly research career opportunities that require knowledge or experience with managerial accounting.

In your initial post, introduce yourself, and then address the following:

Describe at least two potential positions related to managerial accounting that you personally found to be interesting, and explain why they were noteworthy to you. Include a link to the job posting or job description.
Compare these positions and job descriptions to those that require a background in financial accounting. Are they similar or different?

Expansion into Global markets

August 19, 2022/in Assignment Help /by Daphne Hanson

Define key terms, explain fundamental concepts, and share relevant examples as to why domestic businesses should consider expansion into global markets. The article should have a brief introduction that explains what readers will gain from the post, a body that provides content supported with textual evidence from the course resources, and a conclusion that summarizes key takeaways for the reader.

Specifically, you must address the following rubric criteria:

Types of Business Environments: Differentiate between domestic and international business environments by defining and providing key characteristics of each type, using supporting evidence.

Example Organizations: Identify examples of domestic and international organizations and explain how they meet the criteria for each type of organization, using supporting evidence.

Benefits of Expansion: Explain the key benefits of international and global expansion for domestic businesses, providing specific examples and using supporting evidence.

Ethical Considerations: Explain the role of ethics in making business decisions regarding expansion to a new market and how ethical decision-making frameworks can be used to help make these decisions. Use supporting evidence as appropriate.

Guidelines for Submission

Submit your article as a Word document between 350 and 500 words in length. Use APA formatting and cite your sources according to APA style.

Unadjusted Trial Balance

August 19, 2022/in Assignment Help /by Daphne Hanson

Read ALL instructions before getting started! Given on the first two tabs are ABC’s 12/31/21 Unadjusted Trial Balance and a list of needed adjustments.

ABC Corporation is a new company that buys and sells office supplies. Business began on January 1, 2021.

Given on the first two tabs are ABC’s 12/31/21 Unadjusted Trial Balance and a list of needed adjustments.

1. Make all 14 adjustments on the “Adjusting Journal Entries” tab. Remember to include a description under each journal entry.

2. Post the adjustments to the general ledger on the “12-31-21 T-Accounts” tab. You may have to add T-Accounts for new accounts.

Link your T-Account entries to your Journal Entries. PLEASE NOTE THAT THE “BB” (BEGINNING BALANCES) FOR THE

T-ACCOUNTS REPRESENT THE BALANCES AS OF 12/31/21.

3. Once the 12/31/21 T-Accounts are complete, prepare the Adjusted Trial Balance. There may be some accounts with zero dollars, and you

may have to insert lines for new accounts. Link the Adjusted Trial Balance to your T-Accounts.

4. Use the Adjusted Trial Balance numbers to complete the Income Statement, Statement of Shareholders’ Equity, and Balance Sheet.

For purposes of the Income Statement, prepare using the multiple step format and assume that Rent Revenue, any Unrealized Holding Gains/Losses,

Interest Expense, Interest Revenue, and any other Gains/Losses are NOT part of the major central ongoing operations of the company. For purposes

of the Balance Sheet, be sure to prepare a classifed Balance Sheet. Link your financial statements to your Adjusted Trial Balance.

If necessary, review financial statement preparation in Chapters 3 and 4 of your Intermediate Accounting textbook for a quick refresher.

5. When the Financial Statements are complete, make the closing entries on the “Closing Entries” tab.

6. When closing entries have been made, post the entries to the general ledger on the “Post-Close T-Accounts” tab. Make sure your adjusting

journal entries are also on your Post-Close T-Accounts. They will not automatically flow from tab-to-tab. (Helpful hint: After you have completed

and posted all of your adjusting entries, make a duplicate copy of your “12-31-21 T-Accounts” tab to replace the existing blank

“Post-Close T Accounts” tab by right clicking on the completed “12-31-21 T-Accounts” tab, select Move or Copy,

then click on “Create a Copy” and then place at the desired location. You can then delete the original “Post-Close T-Accounts” tab and rename the

newly duplicated tab as your “Post-Close T-Accounts” tab).

7. The final step is the Post-Closing Trial Balance, which will use the ending balances from the Post-Close T-Accounts.

8. Double-check your work. Here are a few things to check for:

-Adjusted Trial Balance: Make sure debit column and credit column total to the same figure at the bottom.

-Net income from the income statement will flow through to the Statement of Retained Earnings.

-Ending Shareholders’ Equity balances will flow through to the Stockholders’ Equity section of the Balance Sheet.

-The Post-Closing Trial Balance should not have any revenue, expense, gain, or loss (temporary) accounts.

-Check figure 1: Income from operations = $355,057.

-Check figure 2: Income before income taxes = $293,730.

-Check figure 3: Total Current Assets at 12/31/21 = $1,188,236.

-Check figure 4: Retained Earnings at 12/31/21 = $206,984.

-Check figure 5: Total Stockholders’ Equity at 12/31/21 = $651,984.

-Check figure 6: Total Liabilities at 12/31/21= $1,418,862.

-Check figure 7: Total Other Income/Gains and (Expenses)/(Losses) for 2021= ($61,327).

-Remember: Neatness matters in Financial Statements. Print or Print Preview before submitting to make sure your statements are neat.

Otherwise, management may send back to you for revision!

-Include your work at the bottom of each tab as needed.

-Ask questions prior to the day/night before the due date. The due date is clearly indicated on the course schedule.

-Utilize formulas and worksheet linkings in your financial statements to improve accuracy and save time in completing the assignment.

-Please take advantage of Excel by using formulas to calculate groups of numbers (i.e. “Total Liabilities and Stockholders’ Equity”).

-DO NOT force any cells to match check figures given. Any adjustments in the T-Accounts or financial statements not supported by

legitimate adjusting or closing entries will be considered financial statement misrepresentation sufficient to result in a failing grade.

Final comments: This project is intended to make sure that you understand the accounting cycle as well as several key financial accounting transactions that you have

studied during your Intermediate Accounting series. It is very important to take the necessary time on this project to master these concepts. The concepts mastered in this

comprehensive problem will serve you well in the rest of your accounting curriculum.

Please review the grading rubric tab as you start work on the assignment to make sure that you understand how your work will be evaluated. Please note that 50 points

of the total grade on this assignment (25%) is based on your overall presentation of work and your use of Microsoft Excel features (cell links, formulas, etc.)

Unadjusted Trial Balance

ABC Corporation
Unadjusted Trial Balance
December 31, 2021
	Debit	Credit
Cash	442,736
Accounts receivable	300,000
Allowance for doubtful accounts		– 0
Inventory	– 0
Allowance to Reduce Inventory to NRV		– 0
Purchases	350,000
Prepaid insurance	4,167
Land	88,000
Building	500,000
Accumulated depreciation: building		16,570
Equipment	260,000
Accumulated depreciation: equipment		108,330
Delivery Trucks	– 0
Accumulated depreciation: delivery trucks		– 0
Investment in XYZ Company Stock	100,000
Patent	200,000
Accounts payable		116,184
Notes payable		100,000
Income taxes payable		47,667
Unearned rent revenue		15,000
Bonds Payable		1,000,000
Premium on Bonds Payable		81,105
Common stock		125,000
PIC In Excess of Par-Common Stock		40,000
Retained earnings
Treasury stock	50,000
Dividends	28,000
Sales Revenue		1,050,491
Unrealized Holding Losses/Gains on Trading Securities-NI
Advertising expense	9,240
Wages expense	62,150
Office expense	54,083
Depreciation expense	124,900
Utilities expense	33,571
Insurance expense	45,833
Income taxes expense	47,667
	$ 2,700,347	$ 2,700,347

Adjustments Needed

1	On January 1, 2021, ABC purchased a one-year liability insurance policy for $50,000
	Upon purchase, the following journal entry was made:
		Dr Prepaid insurance		50,000
			Cr Cash		50,000
	The expired portion of insurance must be recorded as of 12/31/21.
	Notice that the expired portion from January through November has been recorded already.
	Make sure that the Prepaid Insurance balance after the adjusting entry is correct.
2	Depreciation expense must be recorded for the month of December.
	The building was purchased on February 1, 2021 for $500,000 with a remaining useful life of 25 years and a salvage value of $3,000.
		The method of depreciation for the building is straight-line.
	The equipment was purchased on February 1, 2021 for $260,000 with a remaining useful life of 4 years and a salvage value of $1,800.
		The method of depreciation for the equipment is double-declining balance.
	Depreciation has been recorded for the building and equipment for months February through November.
3	On December 1, 2021, XYZ Co. agreed to rent space in ABC’s building for $5,000 per month,
	and XYZ paid ABC on December 1 in advance for the first three months’ rent.
	The entry made on December 1 was as follows:
		Dr Cash		15,000
			Cr Unearned rent revenue		15,000
	The unearned revenue account must be adjusted to reflect the amount earned as of 12/31/21.
4	Per timecards, from the last payroll date through December 31, 2021, ABC’s employees have worked a total of 300 hours.
	Including payroll taxes, ABC’s wage expense averages about $30 per hour. The next payroll date is January 5, 2022.
	The liability for wages payable must be recorded as of 12/31/21.
5	On November 30, 2021, ABC borrowed $100,000 from American National Bank by issuing an interest-bearing note payable.
	This loan is to be repaid in three months (on February 28, 2022), along with interest computed at an annual rate of 7%.
	The entry made on November 30 to record the borrowing was:
		Dr Cash		100,000
			Cr Notes payable		100,000
	On February 28, 2022 ABC must pay the bank the amount borrowed plus interest.
	Assume the beginning balance for Notes Payable is correct.
	Interest through 12/31/21 must be accrued on the $100,000 note.
6	ABC uses a periodic inventory system, and the ending inventory for each year is determined by taking a complete
	physical inventory at year-end. A physical count was taken on December 31, 2021, and the inventory on-hand at
	that time totaled $50,000, which reflects historical cost. Record the adjusting entry for properly recognizing
	2021 Cost of Goods Sold. Hint: This was the first year of operations, so beginning inventory balance is zero.
	Additionally, ABC adheres to GAAP by recording ending inventory at the lower of cost and net realizable value at a total inventory level.
	A review of inventory data further indicated that the current retail sales value of the ending inventory is $45,000 and estimated costs of
	completion and shipping is 10% of retail. Be sure to make an additional adjustment, if necessary, to properly value ending inventory
	using the Loss and Allowance methodology. For Income Statement presentation purposes, be sure to use the Loss Method for accounting
	for adjustments of inventory to market value.
7	It would be unusual for a company to have an asset impairment in Year 1, but for the sake of this example, ABC determined
	that their intangible asset might be impaired on December 31, 2021. Record the impairment adjustment, if any.
	The expected future undiscounted net cash flows for this intangible asset totals $175,000, and the fair value of the asset is $165,000.
8	On 7/1/21, ABC purchased 5,000 shares of its own stock from existing stockholders as treasury stock. The cost of the treasury
	stock was $10 per share, or $50,000 in total. The effects of this transaction are already shown in the unadjusted trial balance. On 12/31/21,
	ABC reissued 2,000 shares of the treasury stock at $15 per share. Record the journal entry required for the reissuance of the treasury stock.
	To refresh your memory, treasury stock is usually accounted for at cost. When treasury stock is reissued for more than its cost, a separate
	Paid-in Capital-Treasury Stock account should be used to account for the excess proceeds over cost. (See your Principles of Accounting textbook
	or Chapter 18 of your Intermediate Accounting textbook for a review.)
9	On 12/31/21, ABC issued 20,000 shares of $1 par value common stock at the closing market price of $15 per share. Prepare ABC’s journal entry
	to reflect the issuance of the stock on 12/31/21. To refresh your memory, a Paid-in Capital in Excess of Par account should be used to account for
	excess proceeds over par value in a stock issuance transaction. (See your Principles of Accounting textbook or Chapter 18 of your Intermediate
	Accounting textbook for a review.)
10	On 7/1/21, ABC sold 10% bonds having a maturity value of $1,000,000 for $1,081,105, resulting in an effective yield of 8%. The bonds are
	dated 7/1/21, and mature 7/1/26. Interest is payable semiannually on July 1 and January 1. ABC uses the effective interest method of
	amortization for bond premium or discount. Record the adjusting entry for the accrual of interest and the related amortization on 12/31/21.
	Hint: Develop an abbreviated amortization schedule to accurately determine the interest expense.
11	ABC Corporation prepares an aging schedule on 12/31/21 that estimates total uncollectible accounts at $40,000. Assuming that the allowance
	method is used, prepare the entry to record bad debt expense for the calendar year.
12	ABC Corporation purchased 5,000 shares of XYZ Company common stock for $20.00 per share on 11/30/21. The investment represents
	a 5% voting interest and is classified as a trading security. At 12/31/21, the stock is trading at $25.00 per share. Prepare the appropriate
	adjusting journal entry for end-of-year valuation purposes.
13	On 12/31/21, ABC Corporation exchanged equipment for two pickup trucks. The book value and fair value of the equipment given
	up were $20,000 (original cost of $65,000 less accumulated depreciation of $45,000) and $17,000, respectively. Assume ABC paid $10,000
	in cash and the exchange has commercial substance. Prepare the approriate journal entry to reflect the nonmonetary exchange.
14	Do this final adjusting entry after preparing the Income Statement through the line “Income Before Income Taxes”:
	Corporate taxes are due in four estimated quarterly payments on April 15, June 15, September 15, and December 15.
	However, for the purposes of this ABC illustration, we will assume that estimates are not paid, and that the tax is paid in full
	on the return’s March 15, 2022 due date.
	ABC’s income tax rate is 20%. The entire year’s income tax expense was estimated at the beginning of 2021 to be $52,000,
	so January through November income tax expense recognized amounts to $47,667 (11/12 months).
	Since we are assuming estimates are not paid during the year, the balance in Income taxes payable represents
	income tax accrued for January through November. Assume no deferred tax assets or deferred tax liabilities.
	Based on the income before income taxes figure from the income statement, calculate and record December’s income tax expense adjustment
	so that the entire year’s tax expense is correct (i.e. the difference between total income tax expense and the amount already accrued through November).

Amortization Table

	5.0%	4.0%	premium	carrying
date	cash	interest	amort	value
7/1/21				1,081,105.00
1/1/22	27,027.63	21,622.10	(5,405.52)	1,075,699.48
7/1/22	– 0	– 0
1/1/23	– 0	– 0	– 0
7/1/23	– 0	– 0	– 0
1/1/24	– 0	– 0	– 0
6/30/24	– 0	– 0	– 0
12/31/24	– 0	– 0	– 0
6/30/25	– 0	– 0	– 0
12/31/25	– 0	– 0	– 0
7/1/26	– 0	– 0	– 0
Face amount	1,000,000
Cash rate	5%
Years to maturity	5
Interest rate	4%
Cash payment
Interest payment
Carrying value	1,081,105.00

Adjusting Journal Entries

12/31/21	Adjusting Journal Entries
JE #	Account Titles	Debit	Credit
1
	To record expired insurance for December
2
	To record monthly depreciation for building and equipment
3
	To record month month rent revenue earned
4
	To record accrued wages payable
5
	To accrue interest for 1 month on note payable
6
	To recognize COGS and adjustment of inventory balance
	To record year-end market value adjustment to reflect LCM
7
	To record impairment on patent
8
	To record reissuance of treasury stock
9
	To record proceeds from issuance of common stock
10
	To record the accrual of interest and discount amortization
11
	To record the estimate for bad debts expense
12
	To record end of year adjusting entry for stock investment
13
	To record accounting entry for nonmonetary exchange
14
	To record adjusting entry for annual income tax expense

12-31-21 T-Accounts

Beginning balances (bb) on these T-accounts are the 12/31/21 unadjusted balances.

Hint: If there is no beginning balance (bb), it is a new account.

Cash

Accounts receivable

Inventory

Purchases

Prepaid insurance

Land

442,736

300,000

–

350,000

4,167

88,000

442,736

300,000

–

350,000

4,167

88,000

Delivery Trucks

Investment in XYZ Company Stock

Allowance for doubtful accounts

Allowance to Reduce Inventory to NRV

Bonds Payable

Premium on Bonds Payable

Unrealized Holding Losses/Gains on Trading Securities-NI

–

100,000

–

1,000,000

81,105

–

1,000,000

–

100,000

–

81,105

–

Building

Accumulated depreciation: building

Equipment

Accumulated depreciation: equipment

Patent

Accounts payable

Accumulated depreciation: delivery trucks

500,000

16,570

260,000

108,330

200,000

116,184

–

500,000

16,570

260,000

108,330

200,000

116,184

–

Notes payable

Income taxes payable

Unearned rent revenue

Common stock

Retained earnings

Dividends

PIC In Excess of Par-Common Stock

100,000

47,667

15,000

125,000

–

28,000

40,000

100,000

47,667

15,000

125,000

–

28,000

40,000

Sales Revenue

Advertising expense

Wages expense

Office expense

Depreciation expense

Utilities expense

Treasury stock

1,050,491

9,240

62,150

54,083

124,900

33,571

50,000

1,050,491

9,240

62,150

54,083

124,900

33,571

50,000

These additional T-acccounts are provided for your use as necessary when making the adjusting entries. Be sure to insert sum formulas as needed depending on nature of account. You can use the sum formulas as supplied on existing T-accounts above.

Insurance expense

Income taxes expense

Rent revenue earned

Wages payable

Interest expense

Interest payable

PIC-Treasury Stock

45,833

47,667

45,833

47,667

–

Cost of goods sold

Loss on Impairment

Loss Due to Decline of Inventory

Bad debt expense

Fair Value Adjustment in XYZ Stock

Loss on Exchange of Assets

–

Adjusted Trial Balance

ABC Corporation
Adjusted Trial Balance
December 31, 2021
	Debit	Credit
Total	$ – 0	$ – 0

Income Statement

ABC Corporation

Income Statement (Multiple Step Format)

For the Year Ended December 31, 2021

Statement of Shareholder Equity

ABC Corporation

Statement of Shareholders’ Equity

For the Year Ended December 31, 2021

Common Stock

PIC Common Stock

Treasury Stock

PIC Treasury Stock

Retained Earnings

Total Shareholders’ Equity

Balance as of January 1, 2021

1/1, sold 125,000 shares of Common Stock, par $1

7/1, repurchased 5,000 shares at $10 each for Treasury Stock

12/31, 2,000 shares of Treasury stock resold for $15 each

12/31 issued 20,000 shares of Commn Stock par $1, for $15 each

Net Income

Less: Dividends

Balance as of December 31, 2021

Balance Sheet

ABC Corporation

Balance Sheet

For the Year Ended December 31, 2021

Closing Entries

12/31/21	Closing Entries
JE #	Account Titles	Debit	Credit
13
	To close revenue and other temporary credit balance accounts to income summary
14
	To close expense and other temporary debit balance accounts to income summary
15
	To close income summary to retained earnings
16
	To close dividends to retained earnings

Post-close T-Accounts

Beginning balances (bb) on these T-accounts are the 12/31/21 unadjusted balances.

**See instructions #6 as you initially work on posting your closing entries here to this tab**

Hint: If there is no beginning balance (bb), it is a new account.

Cash

Accounts receivable

Inventory

Purchases

Prepaid insurance

Land

442,736

300,000

–

350,000

4,167

88,000

442,736

300,000

–

350,000

4,167

88,000

Delivery Trucks

Investment in XYZ Company Stock

Allowance for doubtful accounts

Allowance to Reduce Inventory to NRV

Bonds Payable

Premium on Bonds Payable

Unrealized Holding Losses/Gains on Trading Securities-NI

–

100,000

–

1,000,000

81,105

–

1,000,000

–

100,000

–

81,105

–

Building

Accumulated depreciation: building

Equipment

Accumulated depreciation: equipment

Patent

Accounts payable

Accumulated depreciation: delivery trucks

500,000

16,570

260,000

108,330

200,000

116,184

–

500,000

16,570

260,000

108,330

200,000

116,184

–

Notes payable

Income taxes payable

Unearned rent revenue

Common stock

Retained earnings

Dividends

PIC In Excess of Par-Common Stock

100,000

47,667

15,000

125,000

–

28,000

40,000

100,000

47,667

15,000

125,000

–

28,000

40,000

Sales Revenue

Advertising expense

Wages expense

Office expense

Depreciation expense

Utilities expense

Treasury stock

1,050,491

9,240

62,150

54,083

124,900

33,571

50,000

1,050,491

9,240

62,150

54,083

124,900

33,571

50,000

Insurance expense

Income taxes expense

Rent revenue earned

Wages payable

Interest expense

Interest payable

PIC-Treasury Stock

45,833

47,667

45,833

47,667

–

Cost of goods sold

Loss on Impairment

Loss Due to Decline of Inventory

Bad debt expense

Fair Value Adjustment in XYZ Stock

Loss on Exchange of Assets

–

Post-Closing Trial Balance

ABC Corporation
Post-Closing Trial Balance
December 31, 2021
	Debit	Credit
Total	$ – 0	$ – 0

Grading Rubric

Grading Rubric for AC322 Comprehensive Problem
Adjusting Entries	Points Possible	Points Earned	Performance-Based Assessment Grading Rubric				Points Earned		Points Possible
1	5	0		Exemplary	Competent	Needs Work			5
2	5	0	Analyzing, Journalizing, and Posting of Adjusting Entries 60 points possible	60 – 54	53 – 42	41 – 0	0		5
3	4	0		90% or more of adjusting entries are analyzed, journalized, and posted correctly.	70-89% of adjusting entries are analyzed, journalized, and posted correctly.	Less than 70% of adjusting entries are analyzed, journalized, and posted correctly.			5
4	4	0
5	4	0
6	5	0							5
7	4	0							5
8	4	0							5
9	4	0	Preparation of Adjusted Trial Balance 8 points possible	8 -7	6 -5	4 – 0	0		5
10	4	0		Adjusted Trial Balance is 90% or more correct.	Adjusted Trial Balance is 70-89% correct.	Adjusted Trial Balance is less than 70% correct.			5
11	4	0							5
12	4	0							5
13	5	0	Compilation of Basic Financial Statements 54 points possible	54 – 48	47 – 37	36 – 0	0		5
14	4	0		Financial statements are 90% or more correct.	Financial statements are between 70% and 89% correct.	Financial statements are less than 70% correct.			5
	60	0							60
Adjusted Trial Balance	Points Possible	Points Possible	Analyzing, Journalizing, and Posting of Closing Entries 20 points possible	20 – 18	17 – 14	13 – 0	0		Points Possible
Correct totals (based on formula)	4	0		90% or more of closing entries are analyzed, journalized, and posted correctly.	70-89% of closing entries are analyzed, journalized, and posted correctly.	Less than 70% of closing entries are analyzed, journalized, and posted correctly.			4
Totals balance	4	0							4
	8	0							8
Income Statement	Points Possible	Points Possible	Preparation of Post-Closing Trial Balance 8 points possible	8 -7	6 -5	4 – 0	0		Points Possible
Correct Format	5	0		Post-Closing Trial Balance is 90% or more correct.	Post-Closing Trial Balance is 70-89% correct.	Post-Closing Trial Balance is less than 70% correct.			5
Correct Income Before Income Taxes (based on formula)	5	0							5
Correct Gross Profit (based on formula)	5	0							5
Correct Income Tax Expense	5	0	Overall Professional Preparation of Project 20 points possible	20 – 18	17 – 14	13 – 0	0		5
Components Sum to Net Income	5	0		Project is very professionally prepared with no spelling errors.	Project is mostly professional and contains 1-2 spelling errors.	Project is not professionally prepared and contains more than 2 spelling errors.			5
	25	0							25
Balance Sheet	Points Possible	Points Possible							Points Possible
Correct Form	5	0	Application of Electronic Spreadsheet Technology (Microsoft Excel) 30 points possible	30 – 27	26 – 21	20 – 0	0		5
Assets=Liabilities+Stockholders Equity	5	0		Highly skilled application of Excel, including the prevalent use of formulas and cell links.	Moderately skilled application of Excel, including moderate use of formulas and cell links.	Novice application of Excel, including little to no use of formulas and cell links.			5
Correct Totals for Assets, Liab, & Equity	5	0							5
Components Sum Correctly	4	0							4
	19	0							19
Statement of Shareholders’ Equity	Points Possible	Points Possible							Points Possible
Correct Form	5	0							5
Correct Ending Shareholder’s Equity	5	0				TOTAL POINTS EARNED	0	0.0%	5
	10	0				TOTAL POINTS POSSIBLE	200		10
Closing Entries	Points Possible	Points Possible							Points Possible
1	5	0	Instructor Comments:						5
2	5	0							5
3	5	0							5
4	5	0							5
	20	0							20
Post-Closing Trial Balance	Points Possible	Points Possible							Points Possible
Correct totals (based on formula)	4	0							4
Totals balance	4	0							4
	8	0							8
Technical Points (See items 1-5 in grading rubric)	150	0

Supporting human resource (HR) plan for an organizational strategy

August 19, 2022/in Assignment Help /by Daphne Hanson

For this homework assignment, you will develop a supporting human resource (HR) plan for an organizational strategy. In a paper of three to four pages (750-1000 words) of text, offer your ideas for a promising HR assignment, development plan, and sustainment plan to support the strategy of an organization expanding to open offices in sub-Sahara Africa.

Drawing from appropriate sources, develop a scenario that provides the business of the organization, identify how much expansion is taking place, and identify the countries in which the expansion is taking place.

The working process of developing an Operating budget

August 19, 2022/in Assignment Help /by Daphne Hanson

You have acquired enough insight into both your selected airport and the working process of developing an operating budget and a capital budget for you to easily prepare a budget worksheet that addresses the key financial components of revenue and expenses meeting the minimum requirements to support your airport for the next fiscal year.

In this paper, you are to prepare a budget for your airport. Your airport is the Baltimore/Washington Thurgood Marshall Airport. Given the nature of this Course, and with the understanding that any airport budget, for even the smallest of facilities, cannot be prepared in one week’s time, you are not expected to prepare a detailed budget nor the analysis that always accompanies one.

Your paper should include two tables one for operating and one for capital and each should have the various components of expenses and revenues as well as a description of each source of revenue and the purpose of each expense line item.

Follow the current APA style format guidelines

Use the document located in the attachments section as background information for the airport.

Railway Freight shipping company

August 19, 2022/in Assignment Help /by Daphne Hanson

Disruptive Mood Dysregulation Disorder

August 19, 2022/in Assignment Help /by Daphne Hanson

Monica Castelao-Disruptive Mood Dysregulation Disorder attached find paper on above mentioned topic please rewrite must not be plagerized.

By Day 1, your Instructor will assign a mood or anxiety disorder diagnosis for you to use for this Assignment.
Research signs and symptoms for your diagnosis, pharmacological treatments, nonpharmacological treatments, and appropriate community resources and referrals.

In a 300- to 500-word blog post written for a patient and/or caregiver audience, explain signs and symptoms for your diagnosis, pharmacological treatments, nonpharmacological treatments, and appropriate community resources and referrals. Although you are not required to respond to colleagues, collegial discussion is welcome.

Severe Mental illness

August 19, 2022/in Assignment Help /by Daphne Hanson

Mental Health. “It must be remembered that for the person with severe mental illness who has no treatment the most dreaded of confinements can be the imprisonment inflicted by [their] own mind, which shuts reality out and subjects [them] to the torment of voices and images beyond our own powers to describe.”

— Justice Anthony Kennedy

Lecture Overview

Continuum of Mental Health and Mental Illness

Epidemiology of Mental Illness

Mental Illness within Specific Populations

Intellectually Disabled

Involuntary Commitments

Expanding Definitions of Dangerousness

Protection and Advocacy for Individuals with Mental Illness

Sex Addictions

Uncertain but Changing Stigma about Mental Illness

Source: Hammaker, D. K., & Knadig, T. M. with Tomlinson, S.J. (2017). Processes for thinking about the U.S. health care system. In Health care management and the law: Principles and applications (pp. O-45 – O-47). (2nd Ed.) Burlington, MA: Jones & Bartlett Learning.

Continuum of Mental Health and Mental Illness (1 of 2)

Although mental health and mental illness are points on a continuum, the first Surgeon General’s report ever issued on the topic set forth the most accepted definition of mental health as a condition of successful performance of mental function, resulting in:

Ability to adapt to change and cope with adversity

Fulfilling relationships with other people

Productive activities

Mental disorders may be defined as biologically based health conditions characterized by:

Alterations in thinking, mood, or behavior

Distress, defined as mental anguish and misery characterized by feelings of grief, anxiety, and unhappiness

Impaired mental functioning, characterized by a heightened risk of death, pain, disability, or loss of freedom

Source: Hammaker, D. K., & Knadig, T. M. with Tomlinson, S.J. (2017). Processes for thinking about the U.S. health care system. In Health care management and the law: Principles and applications (pp. 573). (2nd Ed.) Burlington, MA: Jones & Bartlett Learning.

Continuum of Mental Health and Mental Illness (2 of 2)

Contrary to how public stigma would frame it, mental disorders are not character flaws but legitimate illnesses that respond to specific treatments, just as other physical health conditions respond to medical interventions

Some of the more severe mental disorders include:

Alzheimer’s disease, a mental disorder marked by alterations in thinking, especially forgetting

Bipolar disorder

Borderline personality disorder

Major depression, a mental disorder largely marked by alterations in mood

Obsessive compulsive disorder

Panic disorder

Posttraumatic stress disorder

Schizophrenia

ADHD and ADD are considered to be within the definition of mental illness

Source: Hammaker, D. K., & Knadig, T. M. with Tomlinson, S.J. (2017). Processes for thinking about the U.S. health care system. In Health care management and the law: Principles and applications (pp. 573). (2nd Ed.) Burlington, MA: Jones & Bartlett Learning.

Epidemiology of Mental Illness

Even though mental illness is widespread in the population, the main burden of severe mental disorders is concentrated in a much smaller proportion

Treatments for severe mental disorders are highly effective; between 70 and 90% of individuals have significant reduction of symptoms and improved quality of life with a combination of pharmacological and psychosocial treatments and support

Without treatment, the consequences of mental illness for the individual and society are staggering:

Co-occurring substance abuse

Homelessness

Inappropriate incarceration

Suicide

Unemployment

Unnecessary disability

Wasted lives

Source: Hammaker, D. K., & Knadig, T. M. with Tomlinson, S.J. (2017). Processes for thinking about the U.S. health care system. In Health care management and the law: Principles and applications (pp. 574). (2nd Ed.) Burlington, MA: Jones & Bartlett Learning.

Epidemiology of Mental Illness (2 of 2)

Although the federal Mental Health Parity and Addiction Equity Act of 2008 mandates that health insurers treat mental illness in the same manner as physical illness, government funds to treat mental illness are declining and in many instances, simply disappearing

The United States is increasingly facing a shortage of treatment slots; publicly funded and private treatment facilities are generally running at full capacity with growing wait lists

The result of this treatment shortage is that while costs of mental health and co-occurring substance abuse treatment are increasing, the number of individuals being treated remains the same; only the most serious cases are being accepted to receive treatment

Source: Hammaker, D. K., & Knadig, T. M. with Tomlinson, S.J. (2017). Processes for thinking about the U.S. health care system. In Health care management and the law: Principles and applications (pp. 574). (2nd Ed.) Burlington, MA: Jones & Bartlett Learning.

Epidemiology of Mental Illness: Global Burden of Disease Study

The Global Burden of Disease Study was the first systematic effort to look at mortality and other dimensions of ill health.

The overall burden of disease was assessed using the disability-adjusted life-year (also referred to as the DALY metric)

Focused not just on causes of death but the costs of living with a disease or disability, reveals the magnitude of health issues such as mental illness:

Four of the 10 leading causes of disability in the United States are mental disorders.

Mental disorders collectively account for more than 15% of the overall burden of disease from all causes and slightly more than the burden associated with all forms of cancer.

Mental illness is the second leading cause of premature mortality.

Workers with mental illness can expect to earn less than others; about $16,000/year less for each worker, or, as a group, about $193 billion annually in unrealized earnings

Major depressive disorders are more common in people who have a history of trauma, sexual or physical abuse, bereavement at a young age, alcoholism, or insufficient family structure.

By 2020, major depressive illness will be the leading cause of disability for women and children as the rate of this disease state continues to grow.

The cost to the economy of major depressive disorders exceeds $210 billion every year

Source: Hammaker, D. K., & Knadig, T. M. with Tomlinson, S.J. (2017). Processes for thinking about the U.S. health care system. In Health care management and the law: Principles and applications (pp. 574-575). (2nd Ed.) Burlington, MA: Jones & Bartlett Learning.

Epidemiology of Mental Illness: Homelessness and Mental Illness

There is a high incidence of mental illness among the homeless with approximately ⅓ of the estimated 600,000 homeless suffering from a severe and persistent mental disorder

Many mentally ill homeless people are unable to obtain access to supportive housing or other treatment services

Consequently, they are over 10 times more likely to be incarcerated than the general population

Source: Hammaker, D. K., & Knadig, T. M. with Tomlinson, S.J. (2017). Processes for thinking about the U.S. health care system. In Health care management and the law: Principles and applications (pp. 575). (2nd Ed.) Burlington, MA: Jones & Bartlett Learning.

Epidemiology of Mental Illness: Incarceration and Mental Illness (1 of 2)

Involuntary civil commitments by the courts and a safety conscious society have left the prisons and jails in the United States unable to control their inflow and outflow

1 out of every 100 Americans is imprisoned on any given day

The surge in imprisonment of people with mental illness appears to be caused by the failure of the nation’s community mental health sector, combined with criminal sentencing processes that increase penalties for drug and quality of life offenses, while reducing the exculpatory effects of mental illness

Today, it seems that the nation’s largest mental health facilities are in urban jails:

About 2 out of every 3 prisoners have a severe mental disorder.

An estimated 700,000 people with severe mental disorders are placed in American jails each year, about three-quarters of who also have co-occurring substance abuse disorders.

Fewer than half of the prisoners who have a mental disorder have ever received treatment for their problem; less than a third received mental health treatment after their incarceration.

The incidence of schizophrenia in state prisons is 3 to 5 times higher than in the general population, and 2 to 3 times higher in local jails than in the general population likely to suffer from severe mental disorders and psychosis

Source: Hammaker, D. K., & Knadig, T. M. with Tomlinson, S.J. (2017). Processes for thinking about the U.S. health care system. In Health care management and the law: Principles and applications (pp. 575-576). (2nd Ed.) Burlington, MA: Jones & Bartlett Learning.

Epidemiology of Mental Illness: Incarceration and Mental Illness (2 of 2)

Self-Defeating Cycle of Delusion

Prisoners commonly suffer from a delusional disorder, a psychiatric diagnosis denoting a psychotic mental illness that involves holding the fanciful delusion that they are unfairly imprisoned or that if a judge or someone in the criminal justice system would simply understand what happened to them, they would no longer need to be incarcerated

While these prisoners think that the more appeals they file, the more likely they will be released, the judiciary becomes convinced the prisoners are precisely where they should be and sees their endless appeals as a failure to accept responsibility for their criminal behavior

Constitutional Rights of Prisoners with Severe Mental Disorders

While the constitutional rights of prisoners with severe mental disorders may be violated by the nation’s systemic failure to provide adequate treatment before, during, and after their imprisonment, the courts have repeatedly indicated that government has an affirmative duty to act

The failure of prisons to provide adequate treatment for mental illnesses, not to mention the variety of sexually transmitted and communicable diseases, including those acquired while in prison, threatens those communities to which prisoners are released with physical and financial harm, infection, and illness

Source: Hammaker, D. K., & Knadig, T. M. with Tomlinson, S.J. (2017). Processes for thinking about the U.S. health care system. In Health care management and the law: Principles and applications (pp. 575-576). (2nd Ed.) Burlington, MA: Jones & Bartlett Learning.

Mental Illness within Specific Populations: College-Age Adults

Mental illness usually strikes during adolescence and young adulthood – all ages are susceptible, but college-age adults are especially vulnerable because their lives are generally characterized by rapid intellectual and social development

The National Institute on Alcohol Abuse and Alcoholism recently released the National Epidemiologic Survey on Alcohol and Related Conditions, a nationwide longitudinal survey of alcohol and drug use and associated psychiatric and medical comorbidities, looking at the 19- to 25-year-old college-age adult population in the United States and found:

1 in 5 has a severe mental disorder that disrupts their daily lives

Less than 1 in 4 with severe mental disorders actually seeks treatment (5% of the total college-age adult population seeks treatment)

The most common disorder is alcohol abuse

While these incidence numbers may be increasing, the increase may be partly because:

The stigma attached to mental illness is fading, and therefore mental illness is diagnosed more often

New drugs are allowing college-age adults to function better while acknowledging that they are having difficulty adjusting to life on their own

Source: Hammaker, D. K., & Knadig, T. M. with Tomlinson, S.J. (2017). Processes for thinking about the U.S. health care system. In Health care management and the law: Principles and applications (pp. 577). (2nd Ed.) Burlington, MA: Jones & Bartlett Learning.

Mental Illness within Specific Populations: Health Care Professionals

While the health care industry continues to be accused of not prioritizing mental health within its four walls, health care professionals seem to have rates of substance abuse similar to the general population, no higher and no lower:

About 10 to 15% of all health care professionals misuse drugs during their career.

Roughly, 6 to 8% of physicians have substance use disorders.

About 15% of physicians have alcohol use disorders.

Source: Hammaker, D. K., & Knadig, T. M. with Tomlinson, S.J. (2017). Processes for thinking about the U.S. health care system. In Health care management and the law: Principles and applications (pp. 578). (2nd Ed.) Burlington, MA: Jones & Bartlett Learning.

Mental Illness within Specific Populations: Returning Combat Veterans (1 of 2)

Early evidence suggests the mental toll of U.S. troops deployments, many involving prolonged exposure to combat-related stress over multiple deployments, may be disproportionately high compared with the physical injuries of combat

Increasing problems for returning veterans include preventing suicides and treating:

Depression

Posttraumatic stress disorder (PTSD)

Traumatic brain injury

Source: Hammaker, D. K., & Knadig, T. M. with Tomlinson, S.J. (2017). Processes for thinking about the U.S. health care system. In Health care management and the law: Principles and applications (pp. 578-580). (2nd Ed.) Burlington, MA: Jones & Bartlett Learning.

Mental Illness within Specific Populations: Returning Combat Veterans (2 of 2)

One issue that must be addressed is the denial of medical and disability benefits to veterans of the wars in Afghanistan and Iraq who were diagnosed with PTSD

The Veterans Administration often decides that they do not qualify for coverage because their condition is not severe enough

The magnitude of severe mental disorders in returning veterans from conflict zones also needs to be addressed:

About 1 in 3, or about 300,000, returning veterans have severe mental disorders, generally posttraumatic stress disorder or major depression.

More than 1 in 5 returning veterans has traumatic brain injury.

Roughly half of the returning veterans who need treatment for posttraumatic stress disorder, traumatic brain injury, or depression seek it.

Only slightly more than half of the returning veterans who seek treatment actually obtain quality, evidence-based care (meaning that less than one in four who need quality evidence-based care, in fact receive it).

The number of returning veterans diagnosed with posttraumatic stress disorder is growing by about 8,000 per year

Court Decision: DeJesus v. U.S. Department of Veterans Affairs

Source: Hammaker, D. K., & Knadig, T. M. with Tomlinson, S.J. (2017). Processes for thinking about the U.S. health care system. In Health care management and the law: Principles and applications (pp. 578-580). (2nd Ed.) Burlington, MA: Jones & Bartlett Learning.

Intellectually Disabled: Medical Decision-Making

There is a critical shift occurring in the perspective of what is referred to as intellectual disability

During this transition, courts are struggling with providing medical care for intellectually disabled people

Court Decision: Doe ex rel. Tarlow v. District of Columbia

Source: Hammaker, D. K., & Knadig, T. M. with Tomlinson, S.J. (2017). Processes for thinking about the U.S. health care system. In Health care management and the law: Principles and applications (pp. 580-581). (2nd Ed.) Burlington, MA: Jones & Bartlett Learning.

Intellectually Disabled: Defining Intellectual Disability

Current clinical definitions of the intellectually disabled, as recognized by the U.S. Supreme Court, require not only sub-average intellectual functioning but also significant limitations in adaptive skills to care for themselves and a diminished capacity to:

Abstract from mistakes and learn from experience

Communicate

Control impulses and act pursuant to a premeditated plan

Engage in logical reasoning

Self-direct themselves (in group settings they are followers)

Understand and process information

Understand the reactions of others

Significant sub-average intellectual functioning is defined by an IQ standard score of approximately 70 to 75 or below

The consensus is that a person is intellectually disabled when they fail to achieve minimal functional capability levels

Source: Hammaker, D. K., & Knadig, T. M. with Tomlinson, S.J. (2017). Processes for thinking about the U.S. health care system. In Health care management and the law: Principles and applications (pp. 581-582). (2nd Ed.) Burlington, MA: Jones & Bartlett Learning.

Involuntary Civil Commitments

There are at least two divisive issues confronting health care providers as they provide treatment to mentally ill people with severe mental disorders:

Conditional releases of mentally ill people from involuntary civil commitment

Involuntary civil commitment procedures for the mentally ill, especially for people suffering from dangerous mental disorders

Mentally ill people enter the process through an emergency court order requiring they be taken into custody and examined.

Following the evaluation, they are either released or detained for additional evaluation and treatment under a temporary detention order.

Courts may order involuntary civil commitments only if there is clear and convincing evidence that individuals:

Have no less restrictive alternative treatment available

Are largely incapable of caring for themselves

Pose a danger to themselves or others

Source: Hammaker, D. K., & Knadig, T. M. with Tomlinson, S.J. (2017). Processes for thinking about the U.S. health care system. In Health care management and the law: Principles and applications (pp. 582). (2nd Ed.) Burlington, MA: Jones & Bartlett Learning.

Involuntary Civil Commitments: Dangerous Mental Disorders

The law continues to struggle with involuntary civil commitment procedures for people who are dangerous to themselves and to society

Court Decision: Ernst J. v. Stone

Though the Ernst v. Stone case allows New York to continue recommitting people not responsible by reason of mental disorder or defect at a lower evidentiary standard, it is not clear this policy will remain in place indefinitely

Source: Hammaker, D. K., & Knadig, T. M. with Tomlinson, S.J. (2017). Processes for thinking about the U.S. health care system. In Health care management and the law: Principles and applications (pp. 582-584). (2nd Ed.) Burlington, MA: Jones & Bartlett Learning.

Involuntary Civil Commitments: Conditional Releases

Involuntary confinement cannot be justified absent:

Need for mental health treatment

Public safety concerns

Some courts have added nonmedical conditions to the conditional release of mentally ill patients from involuntary civil commitment, if the patients have been found not responsible due to mental disorder or defect of insanity

Court Decision: U.S. v. Franklin

The decision raises the issue of patient confidentiality for the mentally ill

Source: Hammaker, D. K., & Knadig, T. M. with Tomlinson, S.J. (2017). Processes for thinking about the U.S. health care system. In Health care management and the law: Principles and applications (pp. 584-586). (2nd Ed.) Burlington, MA: Jones & Bartlett Learning.

Expanding Definitions of Dangerousness

Involuntary civil commitment procedures are being extended to:

Convicted pedophiles who have served their criminal sentences

Pregnant women who smoke or abuse alcohol or drugs (including prescription drugs that are teratogenic) to safeguard the health of their fetuses

Source: Hammaker, D. K., & Knadig, T. M. with Tomlinson, S.J. (2017). Processes for thinking about the U.S. health care system. In Health care management and the law: Principles and applications (pp. 586-587). (2nd Ed.) Burlington, MA: Jones & Bartlett Learning.

Protection and Advocacy for Individuals with Mental Illness

Congress adopted the federal Protection and Advocacy for Individuals with Mental Illness Act of 2000 to curb abuse and neglect of the mentally ill, primarily in institutions

Today many physicians, hospital administrators, and mental health workers claim patient advocates endanger the mentally ill by fighting for their right to refuse treatment when the mentally ill actually present a risk of causing harm to themselves or others.

Proponents of patient advocates say refusals to accept treatment are essential to protecting the human rights of the mentally ill from inappropriate incarceration and homelessness, as well as unnecessary seclusion and restraint

Court Decision: Davis v. Rennie

Source: Hammaker, D. K., & Knadig, T. M. with Tomlinson, S.J. (2017). Processes for thinking about the U.S. health care system. In Health care management and the law: Principles and applications (pp. 587-588). (2nd Ed.) Burlington, MA: Jones & Bartlett Learning.

Sex Addictions: Human Trafficking for the Purpose of Sexual Exploitation

Trafficking for sex is a sophisticated underground industry that generates billions of dollars in profit every year, yet destroys the lives of innocent victims

Many of the trafficked victims are impoverished children and young women from economically depressed countries who are forced to work as prostitutes under brutal conditions in the United States

To date, the legislative and law enforcement attention has focused on the supply side of the sex trafficking equation in the United States, namely, the traffickers and the victims

Little focus has been directed to the demand side of the problem, namely the sex addicted patrons of the prostitutes

Source: Hammaker, D. K., & Knadig, T. M. with Tomlinson, S.J. (2017). Processes for thinking about the U.S. health care system. In Health care management and the law: Principles and applications (pp. 589). (2nd Ed.) Burlington, MA: Jones & Bartlett Learning.

Sex Addictions: Sex Addiction or Mental Distractions and Internet Pornography

While the research continues to grow and demonstrates a serious mental health issue, whether Internet pornography is a mental disorder or an excuse to behave badly remains to be determined.

One thing is certain, Internet pornography is a growing industry, generating over $12 billion a year in revenue

While many believe that viewing online pornography is a harmless expression of sexual curiosity, its effects are often more profound.

For 15% of regular pornography viewers, viewing pornography develops into compulsive behavior that disrupts their lives

Source: Hammaker, D. K., & Knadig, T. M. with Tomlinson, S.J. (2017). Processes for thinking about the U.S. health care system. In Health care management and the law: Principles and applications (pp. 589). (2nd Ed.) Burlington, MA: Jones & Bartlett Learning.

Uncertain but Changing Stigma About Mental Illness

Most Americans still believe mental disorders are character flaws as opposed to something physiological; they believe that if someone wants to change their thinking, mood, or behavior, they could just do it.

These beliefs are a reflection of the current values of American society and are reflected in the treatment of people with a mental disorder at any given time.

The mentally ill are the most misunderstood patient group of our time.

Source: Hammaker, D. K., & Knadig, T. M. with Tomlinson, S.J. (2017). Processes for thinking about the U.S. health care system. In Health care management and the law: Principles and applications (pp. 590). (2nd Ed.) Burlington, MA: Jones & Bartlett Learning.

PowerPoint presentation on a clinical case

A Business land

Relevance of Managerial accounting in different professional roles.

Expansion into Global markets

Unadjusted Trial Balance

Unadjusted Trial Balance

Adjustments Needed

Amortization Table

Adjusting Journal Entries

12-31-21 T-Accounts

Adjusted Trial Balance

Income Statement

Statement of Shareholder Equity

Balance Sheet

Closing Entries

Post-close T-Accounts

Post-Closing Trial Balance

Grading Rubric

Supporting human resource (HR) plan for an organizational strategy

The working process of developing an Operating budget

Railway Freight shipping company

Disruptive Mood Dysregulation Disorder

Severe Mental illness

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