Analyze an Organization’s financial performance

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Write a 1-2 page executive summary, along with an appendix of supporting information, in which you analyze an organization’s financial performance as well as their level of risk for lending and make and present a recommendation to help leadership make a loan decision.

Introduction

This portfolio work project will help you complete a thorough review of an organization’s financial performance as well as their level of risk for lending. Your recommendation will help leadership create a loan portfolio, and your executive summary will clearly and concisely communicate your review to others in the organization.

Scenario

You work for an organization that provides loans to businesses. You are working with a client who is requesting a loan that will require a review of financial and related performance documents. You have been asked to review the documents and summarize your findings in a loan recommendation for your management team.

You may apply this scenario to either Option 1 or Option 2, described in Requirements below.

Your Role

You are a loan manager for a lending organization, and your responsibilities include reviewing loan requests and providing recommendations in regard to whether the loan requests should be funded.

Requirements

Option 1:

Your client works for Ace Company. Assume Ace Company requested a $3 million 10-year loan to purchase production equipment and develop accompanying software. Use the Ace Company Data document for this option.

Option 2:

Use a firm or scenario of your choosing.

Before choosing a company, read the assessment thoroughly to ensure:

  • The company fits the assessment requirements.
  • You have access to the financial statements and related performance documents needed to assess risk and make a loan recommendation. You will need information for this year and last year.
  • You can distribute the financial statements and related performance documents without disclosing confidential company information.
Loan Recommendation

To arrive at your recommendation, analyze the financial performance of the requesting company and present it to your organization’s upper-management team. The management team will take your recommendation into consideration as they finalize loan requests.

Analyze the company’s performance and performance trends. Include the following in your analysis:

  1. Analyze the trend for accounts receivable collections.
    1. Identify the trend.
    2. Explain the relevance of the trend.
    3. Determine if the trend is improving or getting worse.
  2. Compare the company’s average inventory turnover to the industry average inventory turnover rate. Note that the average industry turnover rate for Ace Company is 10 times per year.
    1. Consider whether the company’s average inventory turnover is higher or lower than the industry average.
    2. Explain whether a higher or lower average is better.
    3. Determine whether the trend is improving or getting worse.
  3. Evaluate the company’s short-term and long-term credit worthiness based on financial performance and trend (comparing this year to last year). Include in your evaluation:
    1. Information about performance and trends.
    2. Information about other relevant financial information you consider important to the decision.
    3. Your recommendation regarding whether the bank should grant the loan based on the financial data.

Deliverable Format

The management team of your organization requests this information in the form of a 1–2 page executive summary along with a title page, references page, and appendix of supporting information. The executive summary must highlight the key findings from your review and will provide your recommendation and rationale. The appendix must include data used in your analysis for others to review. Assume that this document is the only communication in regard to your analysis and recommendation and that you will not be with the team to explain anything as it deliberates. In other words, the documentation you provide must be well organized and include information for the management team to clearly see your recommendation and rationale.

Related company report standards:
  • The executive summary is a professional document and should therefore follow the corresponding MBA Academic and Professional Document Guidelines, including single-spaced paragraphs.
  • In addition to the executive summary, include:
    • A title page.
    • A references page.
    • Appendix with supporting materials. If you are using a firm or scenario of your choosing, ensure faculty has sufficient information to understand how you reached your recommendation.
    • At least two APA-formatted references.

Evaluation

By successfully completing this assessment, you will demonstrate your proficiency in the following course competencies through corresponding scoring guide criteria:

  • Competency 1: Explain how accounting concepts and practices impact financial reporting.
    • Analyze the trend for the company’s accounts receivable collections.
    • Compare the company’s average inventory turnover ratio to an industry average.
  • Competency 2: Apply principles of accounting to assess financial performance.
    • Evaluate the company’s short-term and long-term credit worthiness.
  • Competency 4: Communicate financial information with multiple stakeholders.
    • Communicate accounting information clearly.

Faculty will use the scoring guide to review your recommendation as if they were a member of your organization’s management team. Review the scoring guide prior to developing and submitting your assessment.

Analyze Financial information

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Prepare either a 3-4 page report  in which you analyze financial information and risks associated with an investment to expand an organization and make a recommendation on whether or not to invest in expansion.

Introduction
This portfolio work project will allow you to review information and risks associated with an investment to expand an organization. As this information will be shared broadly across the organization, you will have a choice in your final deliverable audience and will organize your deliverable to meet the needs of that audience.
Scenario
ZXY Company is a food product company. ZXY is considering expanding to two new products and a second production facility. The food products are staples with steady demands.

The proposed expansion will require an investment of $7,000,000 for equipment with an assumed ten-year life, after which all equipment and other assets can be sold for an estimated $1,000,000. They will be renting the facility. ZXY requires a 12 percent return on investments. You have been asked to recommend whether or not to make the investment.
Your Role
You are an accounting manager. Your boss has asked you to review and provide a recommendation on the expansion based on information that has been provided.
Requirements
In preparing and supporting your recommendation to either make the investment or not, include the following items as part of your analysis:

    • Analysis of financial information.
    • Identification of risks associated with the investment. Consider:
      • How risky the project appears.
      • How far off your estimates of revenues and expenses can be before your decision would change.
      • The difference if the company were to use a straight line versus a MACRS depreciation.
    • Recommendation for a course of action.
    • Explanation of criteria supporting your recommendation.
    • Financial Information
      As part of your analysis you might find that additional information from marketing, accounting, or finance would be useful in making an informed and well-supported recommendation. In a real workplace setting you would have the ability to ask for that information. However, for the purposes of this assessment, you can make assumptions about the values of that data or ratios in support of your recommendation.
      Accounting worked with the marketing group to create the ZXY Company Financial Statements spreadsheet for the new products business and the new facility.
      Notes about the financial information:
    • The expense line labeled SQF FDA Mandates refers to the costs of complying with Food and Drug Administration requirements.
    • Depreciation expense is calculated using 7-year life modified accelerated cost recovery system (MACRS).
    • Deliverable Format
      Depending on the audience you choose to address, use one of the following options:
    • Report for a mid-management audience. Prepare a 3–4 page report detailing your recommendation and the information you used to make your recommendation.
    • Keep in mind that your recommendation may be shared with others, so your materials should be designed for clarity and readability.
      Related company standards for either format:
    • The recommendation report is a professional document and should therefore follow the corresponding MBA Academic and Professional Document Guidelines, including single-spaced paragraphs.
    • In addition to the report or presentation, include:
      • Title (slide or page).
      • References (slide or page).
      • Appendix with supporting materials.
      • At least two APA-formatted references.
    • Evaluation
      By successfully completing this assessment, you will demonstrate your proficiency in the following course competencies through corresponding scoring guide criteria:
    • Competency 2: Apply principles of accounting to assess financial performance.
      • Analyze financial statements for decision support.
      • Explain risks associated with an investment decision.
    • Competency 3: Analyze accounting information to support business decisions.
      • Recommend a course of action based on financial information.
      • Explain how financial criteria support a decision.
    • Competency 4: Communicate financial information with multiple stakeholders.
      • Communicate accounting information clearly.
    • Faculty will use the scoring guide to review your deliverable as if they were your boss. Review the scoring guide prior to developing and submitting your assessment.
      ePortfolio
      This portfolio work project demonstrates your competency in applying knowledge and skills required of an MBA learner in the workplace. Include this in your personal ePortfolio.
      Note: Faculty may also use the Writing Feedback Tool to provide feedback on your writing. In the tool, click the linked resources for helpful writing information.

Regulations that may have been violated in Business

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Describe any laws or regulations that may have been violated in business. How would you feel as a consumer if your personal information was stolen in this case?

  • How should Target customers be reassured that this won’t happen again?
  • 2 pages

Purpose:

Identify the main information security and privacy protections of the Financial Services Modernization Act of 1999 (Gramm-Leach-Bliley).

sites about the attack

https://www.infoworld.com/article/2609942/target-contractor-says-it-was-victim-of-cyber-attack.html

https://www.bloomberg.com/news/articles/2014-03-13/target-missed-warnings-in-epic-hack-of-credit-card-data

Office supplies

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Read ALL instructions before getting started! ABC Corporation is a new company that buys and sells office supplies.
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
DebitCredit
Cash442,736
Accounts receivable300,000
Allowance for doubtful accounts– 0
Inventory– 0
Allowance to Reduce Inventory to NRV– 0
Purchases350,000
Prepaid insurance4,167
Land88,000
Building500,000
Accumulated depreciation: building16,570
Equipment260,000
Accumulated depreciation: equipment108,330
Delivery Trucks– 0
Accumulated depreciation: delivery trucks– 0
Investment in XYZ Company Stock100,000
Patent200,000
Accounts payable116,184
Notes payable100,000
Income taxes payable47,667
Unearned rent revenue15,000
Bonds Payable1,000,000
Premium on Bonds Payable81,105
Common stock125,000
PIC In Excess of Par-Common Stock40,000
Retained earnings
Treasury stock50,000
Dividends28,000
Sales Revenue1,050,491
Unrealized Holding Losses/Gains on Trading Securities-NI
Advertising expense9,240
Wages expense62,150
Office expense54,083
Depreciation expense124,900
Utilities expense33,571
Insurance expense45,833
Income taxes expense47,667
$ 2,700,347$ 2,700,347

Adjustments Needed

1On January 1, 2021, ABC purchased a one-year liability insurance policy for $50,000
Upon purchase, the following journal entry was made:
Dr Prepaid insurance50,000
Cr Cash50,000
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.
2Depreciation 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.
3On 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 Cash15,000
Cr Unearned rent revenue15,000
The unearned revenue account must be adjusted to reflect the amount earned as of 12/31/21.
4Per 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.
5On 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 Cash100,000
Cr Notes payable100,000
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.
6ABC 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.
7It 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.
8On 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.)
9On 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.)
10On 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.
11ABC 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.
12ABC 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.
13On 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.
14Do 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%premiumcarrying
datecashinterestamortvalue
7/1/211,081,105.00
1/1/2227,027.6321,622.10(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 amount1,000,000
Cash rate5%
Years to maturity5
Interest rate4%
Cash payment
Interest payment
Carrying value1,081,105.00

Adjusting Journal Entries

12/31/21Adjusting Journal Entries
JE #Account TitlesDebitCredit
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.
CashAccounts receivableInventoryPurchasesPrepaid insuranceLand
bb442,736bb300,000bb–bb350,000bb4,167bb88,000
442,736300,000–350,0004,16788,000
Delivery TrucksInvestment in XYZ Company StockAllowance for doubtful accountsAllowance to Reduce Inventory to NRVBonds PayablePremium on Bonds PayableUnrealized Holding Losses/Gains on Trading Securities-NI
bb–bb100,000–bb–bb1,000,000bb81,105bb–bb
1,000,000
–100,000––81,105
–
BuildingAccumulated depreciation: buildingEquipmentAccumulated depreciation: equipmentPatentAccounts payableAccumulated depreciation: delivery trucks
bb500,00016,570bbbb260,000108,330bbbb200,000116,184bb–bb
–
500,00016,570260,000108,330200,000116,184–
Notes payableIncome taxes payableUnearned rent revenueCommon stockRetained earningsDividendsPIC In Excess of Par-Common Stock
100,000bb47,667bb15,000bb125,000bb–bbbb28,00040,000bb
100,000
47,66715,000125,000–28,00040,000
Sales RevenueAdvertising expenseWages expenseOffice expenseDepreciation expenseUtilities expenseTreasury stock
1,050,491bbbb9,240bb62,150bb54,083bb124,900bb33,571bb50,000
1,050,4919,24062,15054,083124,90033,57150,000
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 expenseIncome taxes expenseRent revenue earnedWages payableInterest expenseInterest payablePIC-Treasury Stock
bb45,833bb47,667
45,83347,667–––––
Cost of goods soldLoss on ImpairmentLoss Due to Decline of InventoryBad debt expenseFair Value Adjustment in XYZ StockLoss on Exchange of Assets
––––––

Adjusted Trial Balance

ABC Corporation
Adjusted Trial Balance
December 31, 2021
DebitCredit
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 StockPIC Common StockTreasury StockPIC Treasury StockRetained EarningsTotal 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, 2021000000

Balance Sheet

ABC Corporation
Balance Sheet
For the Year Ended December 31, 2021

Closing Entries

12/31/21Closing Entries
JE #Account TitlesDebitCredit
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.
CashAccounts receivableInventoryPurchasesPrepaid insuranceLand
bb442,736bb300,000bb–bb350,000bb4,167bb88,000
442,736300,000–350,0004,16788,000
Delivery TrucksInvestment in XYZ Company StockAllowance for doubtful accountsAllowance to Reduce Inventory to NRVBonds PayablePremium on Bonds PayableUnrealized Holding Losses/Gains on Trading Securities-NI
bb–bb100,000–bb–bb1,000,000bb81,105bb–bb
1,000,000
–100,000––81,105
–
BuildingAccumulated depreciation: buildingEquipmentAccumulated depreciation: equipmentPatentAccounts payableAccumulated depreciation: delivery trucks
bb500,00016,570bbbb260,000108,330bbbb200,000116,184bb–bb
–
500,00016,570260,000108,330200,000116,184–
Notes payableIncome taxes payableUnearned rent revenueCommon stockRetained earningsDividendsPIC In Excess of Par-Common Stock
100,000bb47,667bb15,000bb125,000bb–bbbb28,00040,000bb
100,000
47,66715,000125,000–28,00040,000
Sales RevenueAdvertising expenseWages expenseOffice expenseDepreciation expenseUtilities expenseTreasury stock
1,050,491bbbb9,240bb62,150bb54,083bb124,900bb33,571bb50,000
1,050,4919,24062,15054,083124,90033,57150,000
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 expenseIncome taxes expenseRent revenue earnedWages payableInterest expenseInterest payablePIC-Treasury Stock
bb45,833bb47,667
45,83347,667–––––
Cost of goods soldLoss on ImpairmentLoss Due to Decline of InventoryBad debt expenseFair Value Adjustment in XYZ StockLoss on Exchange of Assets
––––––

Post-Closing Trial Balance

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

Grading Rubric

Grading Rubric for AC322 Comprehensive Problem
Adjusting EntriesPoints PossiblePoints EarnedPerformance-Based Assessment Grading RubricPoints EarnedPoints Possible
150ExemplaryCompetentNeeds Work5
250Analyzing, Journalizing, and Posting of Adjusting Entries 60 points possible60 – 5453 – 4241 – 005
34090% 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
440
540
6505
7405
8405
940Preparation of Adjusted Trial Balance 8 points possible8 -76 -54 – 005
1040Adjusted Trial Balance is 90% or more correct.Adjusted Trial Balance is 70-89% correct.Adjusted Trial Balance is less than 70% correct.5
11405
12405
1350Compilation of Basic Financial Statements 54 points possible54 – 4847 – 3736 – 005
1440Financial statements are 90% or more correct.Financial statements are between 70% and 89% correct.Financial statements are less than 70% correct.5
60060
Adjusted Trial BalancePoints PossiblePoints PossibleAnalyzing, Journalizing, and Posting of Closing Entries 20 points possible20 – 1817 – 1413 – 00Points Possible
Correct totals (based on formula)4090% 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 balance404
808
Income StatementPoints PossiblePoints PossiblePreparation of Post-Closing Trial Balance 8 points possible8 -76 -54 – 00Points Possible
Correct Format50Post-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)505
Correct Gross Profit (based on formula)505
Correct Income Tax Expense50Overall Professional Preparation of Project 20 points possible20 – 1817 – 1413 – 005
Components Sum to Net Income50Project 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
25025
Balance SheetPoints PossiblePoints PossiblePoints Possible
Correct Form50Application of Electronic Spreadsheet Technology (Microsoft Excel) 30 points possible30 – 2726 – 2120 – 005
Assets=Liabilities+Stockholders Equity50Highly 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, & Equity505
Components Sum Correctly404
19019
Statement of Shareholders’ EquityPoints PossiblePoints PossiblePoints Possible
Correct Form505
Correct Ending Shareholder’s Equity50TOTAL POINTS EARNED00.0%5
100TOTAL POINTS POSSIBLE20010
Closing EntriesPoints PossiblePoints PossiblePoints Possible
150Instructor Comments:5
2505
3505
4505
20020
Post-Closing Trial BalancePoints PossiblePoints PossiblePoints Possible
Correct totals (based on formula)404
Totals balance404
808
Technical Points (See items 1-5 in grading rubric)1500

Lack of “Wellness infotech”

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Problems are multifactorial, taking place in different kinds and seriousness, and also consist of lack of “wellness infotech” (HIT), absence of medication security as well as quality control program, giving of incorrect formulations, wrong written prescriptions, as well as harmful administration of medications (Al-Dosaari et al., 2016).

The source of clinical mistake in the case research was administration of incorrect opioid-oxycodone concentration dosage.

Hospitals can avert mishaps by making use of effective tools such as “origin evaluation” (RCA) (Al-Dosaari et al., 2016), which run the risk of management technique that scrutinize the top level of a problem to recognize the root cause.

Why RCA was Appropriate to the Situation

The problem in client medication was multifactorial including the registered nurse, doctor, and the pharmacologist. Usage of RCA to the situation would lower the possibility for medication error in the various levels of medical care technique by determining the root cause of the incident and educating the establishment of mistake avoidance techniques.

At the doctor level, RCA would certainly educate a review of the institutional medication-ordering treatment, as an example, ordering of suitable concentration of oxycodone solution would certainly have reduced the opportunity of the incident. The physician ordered a much more concentrated type of the fluid from the CPOE without making necessary communication and also RCA would notify medicine standardization as well as constraint.

Throughout medicine confirmation, the pharmacologist identified the order as an uncommon dose yet made an assumption without clearing up with the medical professional a verdict that smooth method for possible error for the drug. At the nurse level, motivating the nurse to countercheck the dosage focus, pharmacist comments in the electronic system, and the required quantity for person management would certainly have avoided the accident.

Effective communication (Shitu et al., 2018) among the clinical teams would have averted the medicine incident therefore guarantee patient safety. RCA to the study would certainly therefore notify medicine standardization, stuff education on substance abuse, threat control and management treatment, along with schedule of individual info to all teams.

Impact of Using RCA Tool on the Quality and Safety of Patient Care

RCA look at occasions in a reactive means and can incorporate actions to decrease them. The technique does not refute the possibility of human errors as well as dissects a drug blunder or near miss with an emphasis in the direction of accessing the source that established the individual clinical workers to trigger injury.

By determining root-cause of an issue as well as exactly how it took place (Cherukuri et al., 2017), organizations can utilize reliable methods, such as team interaction, drug standardization, and also personnel education and learning important in guaranteeing high quality, safety and security, as well as patient contentment. Establishments can use accident analysis devices to identify institutional constraints for the implementation of threat reducing and also rehabilitative methods for sustained systems-based improvements.

These approaches make it tough for experts to devote errors and also permit the recognition and rectification of errors before injury takes place hence boosting safety as well as quality of health care.

Lesson Learn

A lesson picked up from analysis of the case study is the effect of interaction (Shitu et al., 2018) among healthcare group in individual treatment. Poor communication can give away to damaging occasions that can lead to harmful results on patient safety and security and also high quality of care and the need for explanation at all levels became a critical aspect of patient treatment.

An additional lesson gotten is the requirement for technical digital systems (Hilmer, 2016) mistake lowering approaches (Weant et al., 2014) that lessen the possibility of healthcare giver dedicating a medical error.

Reference List

Al-Dosaari, D. S., Al-Zaagi, I. A., Salem, S. O., Al-Bedah, A. M., & Qureshi, N. A. (2016 ). Medication Errors and also Source Analysis: Emerging Sights and also Practices in King Saud Medical City, Riyadh, Saudi Arabia. BRITISH JOURNAL OF PHARMACEUTICAL RESEARCH STUDY, 13( 1 ).

Cherukuri, R., Shah, V., Izadyar, S., Bradshaw, D., & Sanders, A. (2017 ). Utilizing Source Analysis to Boost Client Security in the Outpatient Neurology Setup (P1. 068). Neurology, 88(16 Supplement), P1-068.

Hilmer, S. N. (2016 ). Methods to minimize medicine errors.

Shitu, Z., Hassan, I., Aung, M. M. T., Kamaruzaman, T. H. T., & Musa, R. M. (2018 ). Avoiding medication errors with reliable interaction in healthcare setting. Malaysian Journal of Motion, Wellness & Workout, 7( 1 ).

Weant, K. A., Bailey, A. M., & Baker, S. N. (2014 ). Approaches for lowering drug mistakes in the emergency situation division. Open gain access to emergency medicine: OAEM, 6, 45.

Write your own Haiku

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Home>English homework help
haiku. Write your own haiku. Make sure it it includes 17 syllables consisting of three metrical units of 5, 7, and 5 syllables. Also, make sure it includes a “kigo”.

George Eastman

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Topic: George Eastman Link to use: https://www.kodak.com/en/company/page/george-eastman-history

The parts of your new discussion thread:

1.  A subject line that describes your new thread.

2.  The APA-formatted reference for your web resource.

3.  An introductory paragraph, including a thesis statement.

4.  Three main paragraphs, each with an important point and supporting details/evidence/examples.

5.  A concluding paragraph.

A subject line, an APA-formatted reference of the article, and five separate paragraphs.

Information concerning the Economic status of your jurisdiction

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To capture information concerning the economic status of your jurisdiction. In doing so you will explore the insights of individuals who have expertise in economic development.

From this collection of information, you will assess values and conflicts of interest that emerge during the economic development process.

Additionally, you will gain insight concerning the contexts and variables of economic development and community initiatives.

For Option 2, you will conduct an exhaustive review of pertinent public sector generated data to scrutinize indicators of economic development status for the chosen jurisdiction.

Present the data in an audio embedded PowerPoint presentation. (I will complete the audio portion) Use the following questions as a guide in writing and developing the presentation for your chosen jurisdiction: •

How does the local planning process impact economic development in your chosen community? •

What are the most useful strategic approaches to use in economic development?

• How do businesses impact the economic development of your chosen community?

• How do the human resources in your chosen community impact economic development? • What steps should be used to implement a strategic plan in your chosen community? •

What are the challenges facing leaders of economic development in your chosen community? • What are the economic strengths of your chosen community? • What are some of the weaknesses of your economic development plan in your chosen community?

• What are the opportunities for economic development within your chosen community?

• What threatens the potential for economic development within your chosen community?

• What leadership traits are important for someone wanting to go into public administration/economic development in your chosen community? You must include a minimum of 7–10 sources; these sources may include local news media, city council meeting minutes, interviews with business leaders in your community, etc.

Your presentation must include a title slide, introduction or overview slide, and a conclusion slide.

A separate reference page listing all sources in current APA format must be submitted with the PowerPoint presentation. Complete an audio recording for each slide. The total presentation time must range from 20–30 minutes.

 

 

Pro-Forma Income Statement

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Pro-Forma Income Statement

ZXY – Forecast
Ten Years
Pro-Forma Income StatementYear 1Year 2Year 3Year 4Year 5Year 6Year 7Year 8Year 9Year 10Total
Brand new Acme System – full system
Income
Revenue
Product A2,400,0002,800,0002,800,0003,240,0003,900,0003,900,0003,900,0003,900,0003,900,0003,900,00034,640,000
Product B900,0001,350,0002,500,0003,000,0004,000,0004,950,0005,500,00022,200,000
Total · Revenue2,400,0002,800,0002,800,0004,140,0005,250,0006,400,0006,900,0007,900,0008,850,0009,400,00056,840,000
Cost of Goods Sold
Pest Control50,00066,55073,20573,20573,20573,20573,20573,20573,20573,205702,190
SQF FDA mandates90,00090,00090,00090,00090,00030,00030,00030,00030,00030,000600,000
Rent – Plant400,000408,000416,160424,483432,973441,632450,465459,474468,664478,0374,379,888
Plant Equip. – Fklf – Scrb/Lease40,00064,00064,00064,00064,00064,00064,00064,00064,00064,000616,000
Plant Equip. – Ongoing maintenance50,00070,00075,00075,00075,00075,00075,00075,00075,00075,000720,000
Plant Equip. – Parts40,00050,00050,00050,00050,00050,00050,00050,00050,00050,000490,000
Miscellaneous – Equipment15,00015,00015,00015,00015,00015,00015,00015,00015,00015,000150,000
Building repairs25,00025,00025,00025,00025,00025,00025,00025,00025,00025,000250,000
Plant supplies100,000120,000144,000109,808120,789132,868146,154160,770176,847194,5321,405,767
Plant Utilities120,000210,000240,000240,000240,000240,000240,000240,000240,000240,0002,250,000
Garbage removal/Janitorial30,00045,62652,47052,47052,47052,47052,47052,47052,47052,470495,388
Plant telephone7,2007,2007,2007,2007,2007,2007,2007,2007,2007,20072,000
Plant payroll expense495,000675,000825,000885,000915,000975,0001,005,0001,065,0001,095,0001,125,0009,060,000
Health Benefits45,36097,200105,000100,000100,000100,000100,000100,000100,000100,000947,560
WC & P/R Expense59,40081,00099,000106,200109,800117,000120,600127,800131,400135,0001,087,200
Installation/Additional Equipment250,000– 0200,000– 0– 0– 0– 0– 0– 0– 0450,000
Total COGS1,816,9602,024,5762,481,0352,317,3662,370,4372,398,3752,454,0952,544,9192,603,7862,664,44423,675,993
Gross Profit583,040775,424318,9651,822,6342,879,5634,001,6254,445,9055,355,0816,246,2146,735,55633,164,007
Expenses Other than GOGS
Liability Insurance60,00091,253104,940104,940104,940104,940104,940104,940104,940104,940990,776
Bank Service Charges1,5001,5001,5001,5001,5001,5001,5001,5001,5001,50015,000
Interest on debt90,627187,626232,323206,766166,740122,95975,07131,9937,5391111,121,754
Incentive Plan13,20016,50016,50016,50016,50016,50016,50016,50016,500145,200
Management180,000180,000180,000180,000180,000190,000190,000190,000190,000190,0001,850,000
Workers Comp./P/R Taxes21,60021,60021,60021,60021,60022,80022,80022,80022,80022,800222,000
Health Insurance Benefit4,2005,0825,5905,5905,5905,5905,5905,5905,5905,59054,004
Office/Administrative Expenses12,00015,97217,56917,56917,56917,56917,56917,56917,56917,569168,526
Legal and Professional – Tax30,00010,00010,00010,00010,00010,00010,00010,00010,00010,000120,000
Cellular phones5,0005,0005,0005,0005,0005,0005,0005,0005,0005,00050,000
Internet Services4,4005,8566,4426,4426,4426,4426,4426,4426,4426,44261,793
Postage & Delivery1,1001,4641,6111,6111,6111,6111,6111,6111,6111,61115,448
Office supplies11,0009,98310,98110,98110,98110,98110,98110,98110,98110,981108,829
Employee Food & Beverage1,1001,4641,6111,6111,6111,6111,6111,6111,6111,61115,448
Local/Business Taxes1,1001,4641,6111,6111,6111,6111,6111,6111,6111,61115,448
Property Taxes12,00015,00015,00015,00015,00015,00015,00015,00015,00015,000147,000
Travel – Equip. Consultants25,00016,50016,50016,50016,50016,50016,50016,50016,50016,500173,500
Licenses and Permits10,00010,00010,00010,00010,00010,00010,00010,00010,00010,000100,000
Total Expense470,627592,964658,777633,220593,194560,613512,725469,647445,193437,7655,374,724
Net Income before Depreciation112,413182,460(339,812)1,189,4132,286,3693,441,0123,933,1814,885,4345,801,0216,297,79127,789,282
Depreciation Expense (185,770504,140652,915573,415409,635325,725299,025240,970124,95533,4503,350,000
Tax Expense– 0– 0– 0– 099,961934,5861,090,2471,393,3391,702,8201,879,3027,100,255
Net Income(73,357)(321,680)(992,727)615,9981,776,7732,180,7012,543,9093,251,1253,973,2464,385,03917,339,027
Forecast of Cash Flows
Net Income before Depreciation112,413182,460(339,812)1,189,4132,286,3693,441,0123,933,1814,885,4345,801,0216,297,79127,789,282
Deduct startup costs– 0– 0– 0– 0– 0– 0– 0– 0– 0– 0– 0
Cash flow before income taxes112,413182,460(339,812)1,189,4132,286,3693,441,0123,933,1814,885,4345,801,0216,297,79127,789,282
Working Capital– 0– 0– 0– 0– 0– 0– 0– 0– 0– 0– 0
Lease Payments – Principal155,146303,919401,132426,689466,715510,496558,384370,759149,3717,3893,350,001
Pre-Tax Cash Flow(42,733)(121,460)(740,944)762,7251,819,6542,930,5163,374,7964,514,6745,651,6516,290,40224,439,282
Taxes– 0– 0– 0– 099,961934,5861,090,2471,393,3391,702,8201,879,3027,100,255
After tax – Cash Flow(42,733)(121,460)(740,944)762,7251,719,6931,995,9302,284,5493,121,3353,948,8314,411,10017,339,027

CSTX Forecast Forecast 11

 

Current Trends in criminal justice

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The topic under discussion is current trends in criminal justice. There are intense discussions between those who base their beliefs on biological and genetic

reasons of crime and those who blame criminality on environmental and societal issues,

making criminology an interdisciplinary discipline. The objective of this study is to explore

the existing advancements in criminal justice, as well as the defects and issues that go along

with them.

Annotated Bibliography.

Harrendorf, S. (2018). Prospects, problems, and pitfalls in comparative analyses of criminal

justice data. Crime and Justice, 47(1), 159-207.

The official crime and criminal justice statistics are influenced by a variety of

variables, including substantive, legal, and statistical considerations. This makes it more

difficult to compare items from different countries. The United Nations Crime Trends

Survey, Eurostat’s crime data, and the European Sourcebook of Crime and Criminal Justice

Statistics all have the same overarching goal: to broaden the scope of comparison and to zero

in on any remaining gaps. The survey conducted by the United Nations and Eurostat both

make use of the International Classification of Crimes for Statistical Purposes, which has

great promise but has not yet been utilized in an effective manner. The European Sourcebook

offers the most extensive and well checked information of the three sources. Even after being

modified, statistics still need to be compared with the utmost care. Crime rates are not a

reliable measure of the severity of crime in other nations, with the potential exception of

murders committed on purpose and which are successful. The quantity of police activity,

which may vary widely, is the primary factor that determines overall crime rates.

 

Brandon Presley
143770000001139797
Your topic is too vague.
Brandon Presley
143770000001139797
Your topic is too broad. You state genetic and environmental elements of crime and then you discuss advancements in criminal justice. Choose a more narrow and focused topic.

 

Annotated bibliography 3

Comparisons of crime trends, assuming that the crimes being compared are not categorized

too differently from one another, have a lower risk of causing confusion. It is easier to make

comparisons between indicators when they are stated as ratios of many system-based

variables. It is not feasible to compute worldwide or European average crime rates due to the

enormous differences in crime rates and other factors that are involved in the criminal justice

system. Construction of country clusters requires the closest attention to detail.

Cashmore, J., Taylor, A., & Parkinson, P. (2020). Fourteen-year trends in the criminal justice

response to child sexual abuse reports in New South Wales. Child

maltreatment, 25(1), 85-95.

For the purposes of this attrition research, we looked at scenarios in which the complainant

was above the age of 18 when the incident happened, as well as situations in which

the complainant was younger than 18 when the event took place. Based on an

investigation of the administrative police and court statistics in New South Wales,

Australia, over a period of 14 years (2003–2016). Twenty-one percent of cases, which

is equivalent to one out of every five, got to trial. Criminal procedures were more

likely to be started when the claimed victim was between 7 and 12 years old at the

time of the incident and the offender was at least 10 years older than the alleged

victim. A conviction was reached in the outcome of 55.5 percent of the cases that

were heard in court. Greater courts, in comparison to inferior courts, had a lower

proportion of cases that were dismissed and a higher rate of cases that resulted in

guilty pleas and trial convictions. It is claimed that just 12% of crimes that have been

reported to the police in the last 14 years have resulted in a conviction. These findings

are in line with those found in previously conducted research.

 

 

Annotated bibliography 4

Kovera, M. B. (2019). Racial disparities in the criminal justice system: Prevalence, causes,

and a search for solutions. Journal of Social Issues, 75(4), 1139-1164.

Inconsistencies in treatment of people of different races by the legal system are well-

documented and frequently discussed. In the system that was investigated for this research,

there exist racial disparities in the composition of the police force, the inmate population, and

the jury pool. One possible explanation for these discrepancies is that they are the result of

implicit racial bias. The fact that so many people are involved in making the decisions that

lead to these disparities makes it possible that unconscious prejudice is to blame for these

discrepancies; however, educating people to overcome implicit bias is a difficult task, and it

is possible that this endeavor will not be successful. On the other hand, treatments that aim to

eliminate or restrict the operation of implicit or explicit prejudice may be less successful at

decreasing gaps in racial outcomes than policies that aim at lowering or eliminating

problematic outcomes for all people, regardless of race. This may be the case because

policies aim at lowering or eliminating problematic outcomes for all people, regardless of

race.

Pickett, J. T. (2019). Public opinion and criminal justice policy: Theory and research. Annual

Review of Criminology, 2, 405-428.

This article indicates that public opinion has an effect on judicial decisions, the policy

on the use of the death sentence, the budget for the correctional system, and the number of

people who are incarcerated. Additionally, research on the elements that have influenced

popular support for criminal punishment throughout the course of history are discussed and

analyzed. The vast majority of this material comes from sources that are not associated with

our line of work. There are two different reasons why someone could be unable to see the

relationship between opinion and policy. In the field of political science, significant headway

 

 

Annotated bibliography 5

has been made in the study of public policy sentiment, parallel opinion movements,

majoritarian congruence, and dynamic representation. Unfamiliarity is one of these

contributing elements. Cross-sectional research and our fixation with comparing the amounts

of support offered by various inquiries (global vs specialized) and under varying settings are

two examples of this phenomenon (uninformed versus informed). Because of these results,

we have created an artificial peak in our knowledge of public opinion and the link between

policy and opinion.

Rappaport, J. (2020). Some doubts about” democratizing” criminal justice. The University of

Chicago Law Review, 87(3), 711-814.

The problems with the American criminal justice system are so well-known that they

don’t need to be mentioned again: racial disparities in incarceration and police who seem to

anger and hurt the communities they are sworn to serve and protect. Because the underlying

causes are so complicated, it is hard to diagnose and even harder to fix these kinds of big

social problems. There are many “democratizers” in the legal academy, and they all point to

the same problem: the loss of local democratic power in favor of a bureaucratic “machinery”

that is disconnected from public values and the local population. Neighborhood police, who

are “of” and “responsible to” the community, are hesitant to draw their weapons or detain a

local teen just because they have a hunch about where he is. But our most powerful

institutions are made up of bureaucrats and experts who are driven by less-than-ideal rewards.

The people who want to make criminal justice more democratic say that the influence of the

local laity is balancing, equalizing, and, in the end, legitimate. Participatory democracy can’t

fix the criminal justice system on its own, but it is our best hope.

 

 

Annotated bibliography 6

Papalia, N., Shepherd, S. M., Spivak, B., Luebbers, S., Shea, D. E., & Fullam, R. (2019).

Disparities in criminal justice system responses to first-time juvenile offenders

according to indigenous status. Criminal Justice and Behavior, 46(8), 1067-1087.

This research examined how law enforcement responded to 53,632 first-time juvenile

offenders in Australia based on their Indigenous background, gender, and age. Indigenous

offenders are more likely than non-Indigenous offenders to acquire a court summons after

their first crime, even after adjusting for gender, age, and the number of charges filed. Age,

gender, and native status had minimal impact. Offenders with a history of one to two violent

offenses and those who had their first experience with law enforcement after the Young

Offenders Act 1997 (NSW) less commonly received court summonses. Indigenous children

should not join the criminal justice system without community-based early intervention.

 

Brandon Presley
143770000001139797
There should be a conclusion section that explains how the collective body of sources will be used to guide your analysis.

 

Annotated bibliography 7

Reference

Cashmore, J., Taylor, A., & Parkinson, P. (2020). Fourteen-year trends in the criminal justice

response to child sexual abuse reports in New South Wales. Child maltreatment, 25(1), 85-

95.

Harrendorf, S. (2018). Prospects, problems, and pitfalls in comparative analyses of criminal justice

data. Crime and Justice, 47(1), 159-207.

Kovera, M. B. (2019). Racial disparities in the criminal justice system: Prevalence, causes, and a

search for solutions. Journal of Social Issues, 75(4), 1139-1164.

Papalia, N., Shepherd, S. M., Spivak, B., Luebbers, S., Shea, D. E., & Fullam, R. (2019). Disparities

in criminal justice system responses to first-time juvenile offenders according to indigenous

status. Criminal Justice and Behavior, 46(8), 1067-1087.

Pickett, J. T. (2019). Public opinion and criminal justice policy: Theory and research. Annual Review

of Criminology, 2, 405-428

Rappaport, J. (2020). Some doubts about” democratizing” criminal justice. The University of

Chicago Law Review, 87(3), 711-814.