A local nursery, Greens, uses 30 bags of plant food every week.  A purchase cost of the plant food is $10 per bag. It costs $10 to place an order. The annual holding cost is $5 per bag. Greens works 52 week per year.



Calculate the economic order quantity.

 



If Greens uses the economic order quantity obtained in Question 8, how many weekswill the cycle time be?

Complete the worksheet using the following data 

1. Complete the work sheet using the following adjustment data .

a) supplies on hand , December 31,2xxx $300.

b)expired insurance ,$800.

c)salaries expense incurred but not yet paid as of December 31,2xxxx ,$1400

d)depreciation on the equipment ,$500

 

prepare 

a)journalist the adjusting entries

b)10 column worksheet

c)an income statement

d)a statement of owners equity

e)a balance sheet

 

week 1 DQ 1

 

How would you describe the entries to record the disposition of accounts receivables?



What is their function?

Since the majority of US thrives on the use of credit cards, the accounts receivables for a company may no longer be on a cash-to-cash basis. A company may need to sell these accounts to other companies who specialize in handling accounts receivables if they need cash more quickly or if it would be too costly to perform the necessary billing to collect on the account.

 

week 1 DQ 2

 

How are bad debts accounted for under the direct write-off method?



What are the disadvantages of this method
?

 

Under the direct write-off method, bad debts are accounted as an debit to bad debts expense and a credit to accounts receivable. At my current employer we see several write-offs each and every month the process has some similarities from the reading. For example after 90 days of account inactivity at my  place of employment the account is considered a write-off and our company then sells these account to a corporate collection agency to make up the loss that has already been taken.

 

Week 2 - Chapter 08 Practice - Quiz 1

 

Question 1

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 Receivables are frequently classified as accounts receivable, notes receivable, and other receivables.

  

Receivables are frequently classified as:

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accounts receivable and general receivables.

 

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accounts receivable, notes receivable, and employee receivables.

 

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accounts receivable, notes receivable, and other receivables.

 

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accounts receivable, company receivables, and other receivables.

 

Question 2

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Buehler Company on June 15 sells merchandise on account to Chaz Co. for $1,000, terms 2/10, n/30. On June 20, Chaz Co. returns merchandise worth $300 to Buehler Company. On June 24, payment is received from Chaz Co. for the balance due. What is the amount of cash received?

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$700

 

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$680

 

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$686

 

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None of the above

 

 

 

Week 2 - Chapter 09 Practice - Quiz 1

 

Question 1

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Erin Danielle Company purchased equipment and incurred the following costs.

Cash price

$24,000

Sales taxes

1,200

Insurance during transit

200

Installation and testing

400

Total costs

$25,800

What amount should be recorded as the cost of the equipment?

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$25,200

 

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$25,400

 

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$25,800

 

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$24,000

 

Question 2

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Depreciation is a process of:

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appraisal.

 

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valuation.

 

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cash accumulation.

 

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cost allocation.

 

 

 

Week 2 - Chapter 10 Practice - Quiz 1

 

Question 1

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The time period for classifying a liability as current is one year or the operating cycle, whichever is:

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longer.

 

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possible.

 

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shorter.

 

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probable.

 

Question 2

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To be classified as a current liability, a debt must be expected to be paid:

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a. out of existing current assets.

 

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b. by creating other current liabilities.

 

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c. within 2 years.

 

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d. both (a) and (b).

 

 

Week 2 - Individual WileyPLUS Assignment

Exercise E8-3

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The ledger of Hixson Company at the end of the current year shows Accounts Receivable $120,000, Sales $840,000, and Sales Returns and Allowances $30,000.

 

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Correct.

  

If Hixson uses the direct write-off method to account for uncollectible accounts, journalize the adjusting entry at December 31, assuming Hixson determines that Fell's $1,400 balance is uncollectible.

Date

Account/Description

Debit

Credit

Dec. 31

 
 

 

 

 



 

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Week 2 - Reflection Summary

 

Reflection Summary Assignment

Name

ACC 291 / Principles of Accounting II

Date

Instructor Name

 

 

 

 

Identify the entries associated with acquisition, disposal, and sales of plant assets.

 

Recording of the acquisition of plant assets is important so the company can track their asset and asset depreciation. The textbook explains the cost principle, “…requires that companies record plant assets at cost." When the employee handling the accounting records the entry they debit is applied to the asset and a credit to the corresponding account allocated.

 

Recording of the disposal of plant assets the company records the original plant assets at the original costs, less the calculated depreciation once the value is determined as a gain or a loss. An entry to the cash account and asset account are debited and credited.

To record the sale of plant assets the accountant similarly records the transaction to the disposal of plant assets where the sale amount is compared to the book value of the asset(s) and a gain or loss determined and recorded to the respective accounts.

 

week 2 DQ 1

What are the differences among valuation, depreciation, amortization, and depletion?



Is it appropriate to calculate depreciation using two different methods? Why?



What does the Annual Report you are using for class say about depreciation?

 

Depreciation, depletion and amortization are used as a basis to allocate the historical cost of an asset over its useful live in order to conform with the idea that earnings of the company are matched accordingly with relative expenses to include the wear and tear of the assets.  Depreciation is used with reference to tangible fixed assets because the permanent continuing and gradual fall in book value is possible only in the case of fixed assets.  Depletion is the allocation of a wasting asset’s depletable cost over the period where natural recourses are extracted and put into production such as oil, trees ECT.  Amortization in account is the allocation of an intangible cost or revalued mount minus its residual value over its useful life.  Depletion Expense and Amortization expense are similar to Depreciation Expense, as all three involve allocating the cost of a long-term asset to an expense over the useful life of the asset. There is no cash involved.

 

week 2 DQ 2

What types of industries have unearned revenue?



Why is unearned revenue considered a liability?



When is the unearned revenue recognized in the financial statements?





What does your Annual Report say about unearned revenue?



 

Companies often collect monies in advance of providing goods or services.  Examples of such companies are magazine publishers sell subscriptions and collect in full for the year before the magazine is sent, airlines sell tickets and receive cash before goods are delivered or services are rendered, and lawyers require retainers before services are provided and which create unearned revenues. The companies account for these unearned revenues as follows:

 

 

Week 3 -  Chapter 11 Practice - Quiz 1

Question 1

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Which of the following is not an advantage of a corporation?

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Government regulations.

 

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Separate legal existence.

 

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Transferable ownership rights.

 

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Continuous life.

 

Question 2

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Which of the following is a disadvantage of a corporation

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limited liability of stockholders.

 

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additional taxes.

 

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transferable ownership rights.

 

 

 

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None of the above.

 

 

Week 3 -  Chapter 12 Practice - Quiz 1

 

Question 1

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Which of the following is not a primary reason why corporations invest in debt and equity securities?

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They have excess cash.

 

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They wish to move into a new line of business.

 

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They are required to by law.

 

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They wish to gain control of a competitor.

 

 

Question 2

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Debt investments are initially recorded at:

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cost.

 

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cost plus accrued interest.

 

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fair value.

 

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None of the above.

 

 

 

 

 

 

Week 3 - Individual WileyPLUS Assignment Week Three

Exercise E9-7

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Brainiac Company purchased a delivery truck for $30,000 on January 1, 2011. The truck has an expected salvage value of $2,000, and is expected to be driven 100,000 miles over its estimated useful life of 8 years. Actual miles driven were 15,000 in 2011 and 12,000 in 2012.

 

 

 

 

Week 3 - Reflection Summary

 

Reflection Summary Assignment

Name

ACC/291

Date

Instructor Name





Learning Team Reflection Summary

Calculating stock, dividends, and stock splits

Stock is buying into ownership of a company. It is buying into their assets as well as their earnings. To calculate stock one must understand how to calculate the earnings per share. To calculate the earnings per share take the net earnings and divide by the outstanding shares.

Dividends are cash distributions that companies pay out regularly to shareholders from earnings. Profitable companies pay dividends. To calculate dividends for dollar amount take the number of owned shares and multiply by the dividend per share.

Stock split is increasing the number of outstanding shares that is owned by dividing each share. Each stockholder receives an additional share, but the value of each is reduced by half. Two shares equal the original value before the share split took place. The calculation of stock splitting is very complicated. 

Differentiate types of stocks issued by corporations.

 

 

week 3 DQ 1

 

Why does a company choose to form as a corporation?



What are the steps required to become a corporation?



What are the advantages and disadvantages of the corporate form of doing business?

 

 

Regardless of their size, all businesses can benefit from incorporating.  Corporations are separate legal entities (business structures) that enjoy certain protections under the law and important benefits. Most people form a legal business structure to safeguard their personal assets.

 

The steps to starting a corporation are the following Have a unique corporate name to avoid trademark problems that might ensue in the future, have the corporation’s headquarters in your home state. It’s always cheaper and easier to process applications if you choose your home state as your headquarters or main office, choose a type of corporation, identify what is the best type of corporation for your business: be it LLC, C corporation, or S corporation, Name the corporate directors. Make sure that you can appoint directors to fill the key vacant positions before you file your Articles of Incorporation and By-Laws to the SEC, choose your kind of share. Corporations usually sell either common or preferred stock. Select the best and most suitable for your situation, Have a Certificate of Corporation. This will prove that your incorporation is legal. You can obtain it from the local state office, and Process your Incorporation. This is usually the longer and more difficult part. But your lawyer can do this work for you. Incorporation is usually filed to a registered agent.

 

week 3 DQ 2

 

Why is preferred stock referred to as preferred?



What are some of the features added to preferred stock that make it more attractive to investors?



Would you select preferred stock or common stock as an investment? Why?



Provide stock details from your Annual Report. 

 

Preferred stocks are "preferred" because they have preference over common stock to receive dividends and company assets if the business is liquidated. If a company does not have enough cash to pay dividends to both the preferred shares and the common shares, the preferred shareholders must be paid first. Companies issue preferred shares as a way to raise capital instead of borrowing money by issuing bonds. Most preferred stock is issued with a fixed dividend rate that the company must pay before paying any dividend to common shareholders. The majority of preferred stock issues do not have an expiration date, so the issuing company is not required to pay back the money raised as it would if it issued bonds.  Preferred shares can be issued with different features that make them more attractive to investors. Investors buy preferred shares primarily as income investment to receive the regular dividends. Although preferred have preference over common stock to receive dividends, preferred shareholders are behind bond holders to be paid. The value of preferred shares can be affected by both the financial condition of the issuing company and the current interest rate environment. Unlike bond holders, preferred share owners usually do not have the security of a maturity date when the face value of the investment will be returned. The dividend rate of preferred shares can be significantly better than many other investments.

 

Week 4 - Chapter 13 Practice - Quiz 1

 

Week 4 - Chapter 14 Practice - Quiz 1

 

Week 4 - Reflection Summary

 Reflection Summary Assignment

Name

ACC 291 / Principles of Accounting II

Date

Instructor Name

 

 

                                                                                                                

 

 

 

 

 

 

 

 

 

Apply ratio, vertical, and horizontal analyses to financial statements

     Ratio analyses are used by companies to gather information in a company’s financial statement. Ratios and numbers from a company’s current year are compared to previous years and sometimes even the economy to judge the company’s performance. There are several ratios such as profitability ratios, liquidity ratios, activity ratios, leverage ratios and market ratios that can be used to calculate financial information. In vertical analyses, each entry of the assets, liabilities and equities in a balance sheet is represented as a proportion of the total account of the financial statement. In horizontal analysis a company’s ratios are compared in the financial statements over a period of time. Horizontal analysis can be used from revenues to earnings per share.

Prepare a statement of cash flows using both direct and indirect methods.

     When preparing a statement of cash flows, there are two different methods that can be used; there is the direct method, and there is also the indirect method. The direct method shows operating cash receipts and payments, making it more consistent with the objective of a statement of cash flow, while the indirect method adjusts net income for items that do not affect cash. The FASB allows both methods to be used because in the end the results of the total amount for net cash provided by operating activities arrive in the same way.

 

week 4 DQ 1 

 



Why are companies required to prepare a statement of cash flows?



Why is the statement of cash flows divided into three sections?



What does each section tell you about the operations of a company?



What are the differences between the direct and indirect presentation of cash flows?



Why does the Financial Accounting Standards Board allow both methods? Which do you prefer? Why?

 

The statement of cash flows shows exactly how a company used its cash. Net income can sometimes be a distorted figure and to best understand whether a company can continue to fund its operations creditors and investors prefer the statement of cash flows.

 

By classifying the statement of cash flows into three sections it is easy to see where the cash is most used. This will help the company as well as investors and creditors understand if the cash is being used in the most appropriate and effective manner.

 

 

week 4 DQ 2

 

What are some common ratios used to analyze financial information? Which are the most important?



What are some examples of how ratios are used in the decision making process?



Two popular methods of financial statement analysis are horizontal analysis and vertical analysis.  What are the differences between these two methods?

Some of the common ratios that are used to analyze financial information is liquidity ratios, profitability ratios and solvency rations.  Even more specifically broken down these ratios can be a current ratio, an acid test ratio, profit margin, asset turnover, return on asset ratio, earnings per share, debt to total asset ratio and times interest earned. In my opinion the most important ratios would be profitability ratios. With my previous knowledge and knowledge that I have developed from my employer profitability is what can make a grow or fold. Just as of Monday of this week, I got news that another company had bought out the company that I work for. Of course there is much concern and uncertainty involved with this as well because many of our 300 location could close.

 

Week 4 WileyPLUS Assignment  Exercise 11-1 ,  E11-15, E11-16 Problem P11-6A And P11-8A 

 

Exercise E11-15

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On October 31, the stockholders' equity section of Omar Company consists of common stock $600,000 and retained earnings $900,000. Omar is considering the following two courses of action: (1) declaring a 5% stock dividend on the 60,000, $10 par value shares outstanding, or (2) effecting a 2-for-1 stock split that will reduce par value to $5 per share. The current market price is $14 per share.

Complete the tabular summary of the effects of the alternative actions on the components of stockholders' equity and outstanding shares. (If answer is zero, please enter 0. Do not leave any fields blank.)

 

Week 5 - Individual Assignment - Effect of Unethical Behavior Article Analysis

 

Impact of Unethical Behavior Analysis

Name

ACC/291

Date

Instructor Name

 

 

 

 Unethical practices and behavior in accounting may often go unchecked because the actions may be the result of management or executives. Fear of negative reactions from management or other peers may silence a person causing them to turn a “blind eye”. Falsifying or altering business documents such as sales receipts, or tampering with reports may lead to unethical practices. According to Anonymous Employee  (n.d.), "Among the most common unethical business behaviors of employees are making long-distance calls on business lines, duplicating software for use at home, falsifying the number of hours worked, or much more serious and illegal practices, such as embezzling money from the business, or falsifying business records.” (para. 1). Among those situational exampleswhich include embezzlement of funds by an accountant from their employers for financial gain also include accountants receiving corporate pressure from their client to report false information and having unrealistic objectives and deadlines. “An accountant may decide to work for a company even though a conflict of interest may exist. If the accountant is owed money or has a significant stake in a firm, he or she may not be the ideal individual to prepare certain companies' financial statements.” (Jacobsen, 2008, para. 10).

 

Week 5 - Reflection Summary

Reflection Summary Assignment

Name

ACC 291 / Principles of Accounting II

Date

Instructor Name

 

 



Identify situations that might lead to unethical accounting practices.

 

Unethical accounting practices are considered as a type of unethical behavior. There are certain

situations that might lead an accountant or CFO to perform unethical accounting practices. There

are several reasons for such unethical reasons to occur. The main reason that might top all other

reasons is personal self-interest greed. An accountant might resort to funds embezzlement from

his or her employer as a quick way to produce financial gain. Sometimes an accountant prefers to

take shortcuts when preparing a company’s financial information which means it does not

produce the correct in depth analysis the same as if the correct steps had been performed. A CFO

might perform such an unethical accounting practice for the sole reason of making the company

look as though it is performing much better than it really is. A CFO might also perform such act

as a way to get company stock to increase. An accountant might be forced by the CFO to

perform an unethical accounting practice due to being under corporate pressure and might be

in fear of losing his or her job.

week 5 DQ 1

Why do corporations buy back their own stock?



What does it tell you about the corporation?



What effect does the purchase have on the price of a company’s stock?



Does your Annual Report discuss stock repurchase or balances of treasury stock? 

 

Corporations buy back their stock to invest their excess capital in themselves.  This also is done to increase the appeal of their stock, as the less stock issued, the higher the dividends paid on the stock that is still held by others.  A buyback of stock tells you that the company is doing well financially, but is not in an expansion mode.  If they were wanting to or if they had plans for expansion, they would not tie up their cash by buying back stock.  The repurchase of stock increases the price of the stock, because supply has been decreased.  I have looked all through my annual report from Walt Disney company and do not see where it addresses the repurchase of stock.   

 

Week 5 Huffman Trucking

Memo

 

To:      Huffman Trucking CEO

 

From: Accounting

 

Date:  

 

Re:       Ratio Analysis

 

 

Listed below you will find the findings from the current and quick ratios calculations. Huffman trucking’s current ratio within the liquidity ratio during 2 years indicates an increase. The Quick ratio within the liquidity ratio also indicates an increase. Since prospective lenders want to see a positive current ratio, they would be a type of user that would be interested in this type of ratio. Since the quick ratio evaluates Huffman Trucking’s creditworthiness, investors would be the type of user interested in this type of ratio.

 

Week 5 WileyPLUS Assignment

 

 

Due at 4:30 It DOesnt have to be that good either. Just so you understand. if you already have this paper done then i would like to swap papers and give you 5 dollars!!!! Please read that again before sending me a handshake with a price other than 5 dollars!!  Yhtomit is a fraud dont use him

Anyone want to trade this paper plus 5 bucks. I have the paper done its just not enough and me and my classmate broke it down for us both to use but we need more.  I will give you my paper plus 5 bucks for a new paper containing this. 



Write a 1,050- to 1,400-word paper in which you:

  • Explain how internal and external factors affect the four functions of management.
  • Explain how the following internal and external factors affect the four functions of management, and includes specific examples for each:
  • Globalization
  • Technology
  • Innovation
  • Diversity
  • Ethics

 

choose one topic which attached. 

For this essay assignment, select one person or character who is important to you as you develop and grow as a human being. You may choose from these people or figures: a person who is living or dead, a literary or film character, a musical star, a film, drama, opera star, an historical figure (living or dead), a mythical figure, a spiritual figure (deity, prophet, person), a political figure.

 

             Choose a person you know or look up to, one whom you regard as a hero. Choose a person who has been influential in your life, someone you want to know more about, that you see as motivating or changing your way of thinking. Describe the person, then explain and analyze the importance he or she has had and continues to have in your life. 

 

       I want this essay to be quite open in form so that you may choose anyone or any character who is important to you—and then write an analytical/expository essay with research about that person.

 

      The goal here is to learn more about yourself and who is important to your present and future life.

 

      With that in mind, choose at least one essay from The Norton Readerand then add at least two other sources to back up your thesis. You’ll have a total of at least three sources. You may include images and sub-titles as discussed in class to add to the depth of understanding in your essay. If you add images, be sure to include explanation of the image within the text. Sub-titles are meant to move your essay from one section to another; sub-titles act as transitions.

 

the essays that you can chose from in The Norton Reader is  

 

“The Way to Rainy Mountain,” N. Scott Momaday 80

“On Writing,” Stephen King 257

“The Clan of the One-Breasted Women,” Terry Tempest Williams 312

“Letter from Birmingham Jail”, Martin Luther King Jr. 502

“One Writer’s Beginnings,” Eudora Welty 565

 

       The essay is to be four to five pages (4-5) in length (1,200-1,500 words), double-spaced, with a title and Works Cited page, Times New Roman or the equiv., 12 font, MLA documentation format.

 

Develop the framework for an ideal psychological support agency to respond to a national catastrophic event.

Write a 1,400- to 2,450-word report that details the psychological support framework.

Include the following in your report:

  • The size of the agency
  • Qualifications and skills of the employees
  • Services provided
  • The key components of the agency and its overarching mission
  • How the agency can work with other organizations and what role the criminal justice system would play in this agency, if any.

Format the report consistent with APA guidelines

Attached is the instructions to this assignment. This assignment is due this Saturday.