Question 1. 1.  (TCOs A, B, and C) Which type of corporate information is not available to investors? (Points : 3) 

       Dividend history

        Forecast of cash needs for the upcoming year

        Cash provided by investing activities

        Beginning cash balance

 Question 2. 2.  (TCO C) Debt securities sold to investors that must be repaid at a particular date some years in the future are called (Points : 3) 

       accounts payable.

        notes receivable.

        taxes payable.

        bonds payable.

 Question 3. 3.  (TCO C) Buying and selling products are examples of (Points : 3) 

       operating activities.

        investing activities.

        financing activities.

        delivering activities.

 Question 4. 4.  (TCO A) The cost of assets consumed or services used is also known as (Points : 3) 

       a revenue.

        an expense.

        a liability.

        an asset.

 Question 5. 5.  (TCO C) Finley Company recorded the following cash transactions for the year.

 Paid $90,000 for salaries

 Paid $40,000 to purchase office equipment

 Paid $10,000 for utilities

 Paid $4,000 in dividends

 Collected $150,000 from customers

 What was Finley’s net cash provided by operating activities? (Points : 3) 

       $50,000

        $10,000

        $60,000

        $46,000

Question 6. 6.  (TCO A) On a classified balance sheet, prepaid insurance is classified as (Points : 3) 

       an intangible asset.

        property, plant, and equipment.

        a current asset.

        a long-term investment.

       Question 7. 7.  (TCO A) An intangible asset (Points : 3) 

       may have the capacity to earn revenue for its owner.

        is worthless because it has no physical substance.

        is converted into a tangible asset during the operating cycle.

        cannot be reported on the balance sheet because it lacks physical substance.

Question 8. 8.  (TCO A) The following are selected account balances on December 31, 2010.

-Land (location of the corporation’s office building): $100,000

-Land (held for future use): 150,000

-Corporate Office Building: 600,000

-Inventory: 200,000

-Equipment: 450,000

-Office Furniture: 100,000

-Accumulated Depreciation: 300,000

What is the total NET amount of property, plant, and equipment that will appear on the balance sheet? (Points : 3) 

       $1,300,000

        $1,100,000

        $1,600,000

        $950,000

 Question 9. 9.  (TCO B) For 2010, Landford Corporation reported net income of $30,000; net sales $400,000; and average share outstanding 6,000. There were no preferred stock dividends. What was the 2010 earnings per share? (Points : 3) 

       $4.66

        $0.20

        $66.67

        $5.00

 Question 10. 10.  (TCO B) At December 31, 2010, Shorts Company had retained earnings of $2,184,000. During 2010 they issued stock for $98,000, and paid dividends of $34,000. Net income for 2010 was $402,000. The retained earnings balance at the beginning of 2010 was: (Points : 3) 

       $2,552,000

        $1,816,000

        $1,914,000

        $2,454,000

 Question 11. 11.  (TCO D) Money collected from customers before the work is done is treated as (Points : 3) 

       prepaid expenses.

        accrued revenues.

        unearned revenues.

        accrued expenses.

 Question 12. 12.  (TCO D) An account is a part of the financial information system and is described by all except which one of the following? (Points : 3) 

       An account has a debit and credit side.

        An account has to be in paper form.

        An account has a zero or nonzero balance.

        An account has a title.

 Question 13. 13.  (TCO D) Which of the following describes the classification and normal balance of the retained earnings account? (Points : 3) 

       Asset, debit

        Stockholders’ equity, credit

        Revenues, credit

        Expense, debit

 Question 14. 14.  (TCO D) In recording an accounting transaction in a double-entry system (Points : 3) 

       the number of debit accounts must equal the number of credit accounts.

        there must always be entries made on both sides of the accounting equation.

        the amount of the debits must equal the amount of the credits.

        there must only be two accounts affected by any transaction.

 Question 15. 15.  (TCO D) Which of the following accounts follows the rules of debit and credit in relation to increases and decreases in the opposite manner? (Points : 3) 

       Prepaid insurance and dividends

        Dividends and medical fees earned

        Interest payable and common stock

        Advertising expense and land

 Question 16. 16.  (TCO E) An accounting time period that is 1 year in length is called (Points : 3) 

       a fiscal year.

        an interim period.

        the time period assumption.

        a reporting period.

 Question 17. 17.  (TCO E) In a service-type business, revenue is considered earned (Points : 3) 

       at the end of the month.

        at the end of the year.

        when the service is performed.

        when cash is received.

       Question 18. 18.  (TCO E) Why do generally accepted accounting principles require the application of the revenue recognition principle? (Points : 3) 

       Failure to apply the revenue recognition principle could lead to an overstatement of revenue.

        It is easy to apply the revenue recognition principle because revenue issues are always easy to identify and resolve.

        Recording revenue when cash is received is an objective application of the revenue recognition principle.

        Accounting software has made the revenue recognition easy to apply.

Question 19. 19.  (TCO E) The following is selected information from G Corporation for the fiscal year ending October 31, 2010.

-Cash received from customers: $150,000

-Revenue earned: 175,000

-Cash paid for expenses: 85,000

-Expenses incurred: 100,000

Based on the accrual basis of accounting, what is G Corporation’s net income for the year ending October 31, 2010? (Points : 3) 

       $57,000

        $75,000

        $41,000

        $85,000

      Question 20. 20.  (TCO E) Accounts often need to be adjusted because (Points : 3) 

       there are never enough accounts to record all the transactions.

        many transactions affect more than one time period.

        there are always errors made in recording transactions.

        management can’t decide what they want to report.

Question 21. 21.  (TCOs A and B) Which of the following expressions is incorrect? (Points : 3) 

       Gross profit – operating expenses = net income

        Sales – cost of goods sold – operating expenses = net income

        Net income + operating expenses = gross profit

        Operating expenses – cost of goods sold = gross profit

Question 22. 22.  (TCO B) Hunter Company purchased merchandise inventory with an invoice price of $12,000 and credit terms of 2/10, n/30. What is the net cost of the goods if Hunter Company pays within the discount period? (Points : 3) 

       $11,040

        $10,800

        $11,760

        $12,000

 Question 23. 23.  (TCOs A and B) Jake’s Market recorded the following events involving a recent purchase of merchandise.

-Received goods for $20,000, terms 2/10, n/30.

-Returned $400 of the shipment for credit.

-Paid $100 freight on the shipment.

-Paid the invoice within the discount period.

As a result of these events, the company’s merchandise inventory (Points : 3) 

       increased by $19,208.

        increased by $19,700.

        increased by $19,306.

        increased by $19,308.

Question 24. 24.  (TCO A) If goods in transit are shipped FOB destination (Points : 3) 

       the seller has legal title to the goods until they are delivered.

        the buyer has legal title to the goods until they are delivered.

        the transportation company has legal title to the goods while the goods are in transit.

        no one has legal title to the goods until they are delivered.

Question 25. 25.  (TCO A) Which statement is false? (Points : 3) 

       Taking a physical inventory involves actually counting, weighing, or measuring each kind of inventory on hand.

        No matter whether a periodic or perpetual inventory system is used, all companies need to determine inventory quantities at the end of each accounting period.

        An inventory count is generally more accurate when goods are not being sold or received during the counting.

        Companies that use a perpetual inventory system must take a physical inventory to determine inventory on hand on the balance-sheet date and to determine cost of goods sold for the accounting period.

Question 26. 26.  (TCO A) Of the following companies, which one would not likely employ the specific identification method for inventory costing? (Points : 3) 

       Music store specializing in piano sales

        Custom jewelry store

        Antique shop

        Hardware store

 Question 27. 27.  (TCO A) Which of the following statements is correct with respect to inventories? (Points : 3) 

       The FIFO method assumes that the costs of the earliest goods acquired are the last to be sold.

        It is generally good business management to sell the most recently acquired goods first.

        Under FIFO, the ending inventory is based on the latest units purchased.

        FIFO seldom coincides with the actual physical flow of inventory.

 Question 28. 28.  (TCO A) In periods of rising prices, the inventory method which results in the inventory value on the balance sheet that is closest to current cost is the (Points : 3) 

       FIFO method.

        LIFO method.

        average cost method.

        tax method.

      Question 29. 29.  (TCO B) In a perpetual inventory system, cost of goods sold is recorded (Points : 3) 

       on a daily basis.

        on a monthly basis.

        on an annual basis.

        each time a sale occurs.

 Question 30. 30.  (TCO B) The primary source of revenue for a retailer is (Points : 3) 

       investment income.

        service revenue.

        the sale of merchandise.

        the sale of plant assets the company owns.

Question 31. 31.  (TCO D) An account is an important accounting record where financial information is stored until needed. Briefly explain (1) the nature of an account, (2) the different types of accounts, and (3) the manner in which an account is increased and decreased, and the normal balance of each type of accounts.  (Points : 25) 

Question 32. 32.  (TCOs B and E) The adjusted trial balance of Gertz Company included the following selected accounts.

                                                       Debit                  Credit

 Sales                                                                       $575,000

 Sales returns and allowances      $ 50,000

 Sales discounts                               9,500

 Cost of goods sold                       347,000

 Freight-out                                       2,000

 Advertising expense                       15,000

 Interest expense                            19,000

 Store salaries expense                   74,000

 Utilities expense                             18,000

 Depreciation expense                       3,500

 Interest revenue                                                          25,000

 Instructions:

1.Use the above information to prepare a multiple-step income statement for the year ended December 31, 2010.

2.Calculate the profit margin ratio and gross profit rate. To qualify for full credit, you must state the formula you are using, show your computations, and explain your findings.

 (Points : 35)       

enforcement as well as corrections personnel are constantly exposed to numerous forms of corruption.  They are confronted with less than ideal conditions or outside their comfort level.  Researchers have attempted to explain why these individuals succumb to corruption calling it functional explanation.  In other words, corruption is fundamental in society’s struggle to implement ineffective laws.  Many types of deviance violate the Code of Ethics these officers were sworn to uphold in addition to it being illegal. These include perjury, bribery, excessive force beyond legitimate police functions, misuse of authority, etc. (Barnhart, 2010).

            In the correctional system, there has always been a continuous issue with corruption.  Although there are many reasons why corruption occurs, however, the vast majority agree that the main reason why officers get involved with corruption is of personal financial gain (McCarthy,n.d.). 

            Corruption in the Police Department is also a problem that affects law enforcement officers as well as the citizens in the community.  It is said that power unavoidably leans toward corruption and although there is no reason to assume that officers are any different from other people, society  considers corruption a bigger offense when it involves law enforcement personnel, leaving the citizens with a sense of betrayal. “Most studies support the opinion that corruption is widespread in police departments. The risk of corruption for police is that it may void the goals of the department and may lead to misuse of authority increasing and producing more crime instead of discouraging it (Analysis of Police Corruption,n.d.).

Recommendations on addressing Police and Corrections Corruption

•  

  Prescreening potential officers

  • Although potential officers are interviewed and given psychological screenings prior to being considered for the position, it is recommended that a more in depth background checks and psychological screenings is administered (White, 1999).
  •  

    Community involvement

    • The community as a whole should get involved with their local law enforcement agencies.  The police agency has the task of monitoring their own officers, however, the support and assistance from its community is encouraged.  The community may establish review boards that can keep an eye on the police agency (Analysis of Police Corruption,n.d.).
    •  

      Ethics Training

      • Ethics training should not only be offered prior to employment but throughout the officer’s career.  In certain departments as vice and narcotics, it has been determined that corruption is higher.  Ethics personnel should monitor these departments regularly in an effort to pro-actively prevent or minimize corruption (Barry, 1999).
      •  

        Merit and Incentive Pay

        • It has been noted that when officers are offered incentive pay for whistle blowing corrupt officers, the rate of corruption is decreased.  In addition, when officers are comfortable with their rate of pay, merit increases, etc. these officers are less likely to involve themselves in any type of corruption (Allen, 2003).

Final Paper

In my opinion, the paper should be a combination of all the members of the group.  The first part should include the various practices of corruption in the police department and correctional facilities.  Second part should include all the recommendations suggest to help prevent corruption in these departments.  This part should include the importance of all the ethical issues that need to be addressed.

References

Allan, D. (2003, May 27). POLICE RECRUITING AND ITS IMPACT ON CORRUPTION. In emich.edu. Retrieved December 2, 2014, from http://www.emich.edu/cerns/downloads/papers/PoliceStaff/Police%20Personnel%20(e.g.,%20Selection,%20%20Promotion)/Police%20Recruiting%20and%20Its%20Impact%20on%20Corruption.pdf

Analysis of Police Corruption. (n.d.). In policecrimes.com. Retrieved December 2, 2014, from http://www.policecrimes.com/policecorruption.html

Barnhart, T. (2010, February 15). Deviance and Corruption. In corrections.com. Retrieved December 2, 2014, from http://www.corrections.com/news/article/23579-deviance-and-corruption

Barry, D. (1999, December). HANDLING POLICE MISCONDUCT IN AN ETHICAL WAY. In pegasus.cc.ucf.edu. Retrieved December 2, 2014, from http://pegasus.cc.ucf.edu/~cjreg/ethpolcor.htm

McCarthy, B. (n.d.). Keeping an Eye on the Keeper [Prison Corruption and its Control]. In leo.riohondo.edu. Retrieved December 2, 2014, from http://leo.riohondo.edu/aj508/aj250u9.htm

White, S. (1999, June 4). Controlling Police Corruption. Retrieved December 2, 2014, from http://web.stanford.edu/class/e297c/poverty_prejudice/paradox/hwhite.html

PART I

Develop a 5 to 10 slide PowerPoint presentation explaining the impact of language on critical thinking and decision making.  Make sure you include the challenges presented by language and how can one manage these challenges. 

Include detailed speaker notes

Support your essay with credible academic references. 
Follow APA format where appropriate

PART II

• Citation of the article and a brief summary of its contents
• What are the premise(s) in the article?
• What evidence is presented? Is it credible?
• Can you independently verify the evidence presented?
• How are counterarguments addressed?
• Does the writer represent a particular interest? 
• How is language used to develop the argument?
• Do you detect any errors in knowledge, evidence, or thinking?
• Does the writer use any types of appeals or commit any fallacies?
• Overall, how compelling is this article?

As a chief operating officer, you are responsible for a 15-bed Emergency Room (ER). You have received many complaints within the last year regarding inadequate patient care, poor ER management, long wait times, and patients being sent away because of lack of space, staff, or physicians to provide appropriate care.

Write an eight to twelve (8-12) page paper in which you:

1.    Diagnose the root causes of the complaints about the clinic.

2.    Devise a strategic plan for overcoming the problems associated with the current ER.

3.    Justify how the “Good Samaritan Law” affects the appropriate treatment of the ER patients.

4.    Analyze how the different levels of emergency services (basic, intermediate, transfer, and trauma) should be prioritized in the strategic plan.

5.    Formulate a plan to treat adults, minors, emancipated minors, or incompetent adults in the new ER organization.

6.    Create a procedure to provide care to those who refuse to consent to treatment.

7.    Use at least five (5) quality academic resources in this assignment. Note: Wikipedia and other Websites do not quality as academic resources.

Your assignment must follow these formatting requirements:

·         Be typed, double spaced, using Times New Roman font (size 12), with one-inch margins on all sides; citations and references must follow APA or school-specific format. Check with your professor for any additional instructions.

·         Include a cover page containing the title of the assignment, the student’s name, the professor’s name, the course title, and the date. The cover page and the reference page are not included in the required assignment page length. 

The specific course learning outcomes associated with this assignment are:

·         Define negligence and liability as they relate to health care.

·         Justify how emergency care may be warranted and the conditions under which it is not required.

·         Explain how consent and withholding consent might affect a health care situation.

·         Use technology and information resources to research issues in health care policy, law, and ethics.

·         Write clearly and concisely about health care policy, law, and ethics using proper writing mechanics.

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