The Basic Principles of Accounting - 1 - 1176 Words

The Basic Principles of Accounting Cherry Marler ACCT205-1203A-17, IP-1 Instructor Jeffery Bloom June 06, 2012 Abstract Accounting is used for several purposes. Investors, creditors, and individuals use accounting to see whether a business is successful or not. Managers and employees use accounting to make decisions on certain objectives. There are four main statements used in accounting: The balance sheet, income statement, the statement of retained earnings, and the statement of cash flow. The equation for accounting is assets equal equity plus liabilities. The equation must always balance out. The Basic Principles of Accounting A business uses accounting to record all financial transactions a business has made. The†¦show more content†¦Debits and credits do not mean debits decrease an account or credits increase an account. Debit and credit can increase or decrease an account. (Editorial Board, 2011). Assets, liabilities, equity, revenue, and expenses has their own balance. A company will produce a trial balance which will give the balance of all these in a certain amount of time such as monthly, quarterly, or annually. The trial balance ensures that account balance is accurate. If the accounting equation isn’t balanced out then there is an error in the accounting records. The final process of accounting is producing financial statements. The first statement is the income statement. The income statement shows a company’s profit or loss after revenue and expenses. The equation for the income statement is revenue minus expenses equal net income. The next statement produced is the statement of retained earnings. The statement of retained earnings starts out with the net income retrieved from the income statement, which is added to the beginning retained earnings from the previous month then subtracts the money paid out. The last document is the balance sheet. A balance sheet contains a more detailed statement of each account balance. (Tracy, 2008). A certain standard of moral and professional ethics should be kept in accounting. If professional ethics are not met, some consequences may be faced. TheseShow MoreRelatedEssay on MBA detail course outline1314 Words   |  6 Pages(Quarter 1 – 8) MBA (Evening): 3.5 years (Quarter 1 – 14) MBA (Evening): 2.5 years (Quarter 1 – 8, 13 14) MBA (Evening): 1.5 years (Quarters, 3, 4, 7, 8 14) General Management 1st Quarter Effective : Spring Quarter 2011 Human Resource Management Finance Accounting Banking Finance †¢ Organizational Communication †¢ Organizational Communication †¢ Organizational Communication †¢ Organizational Communication †¢ Principles of Management †¢ Principles of Management Read MoreBasic Accounting Syllabus1024 Words   |  5 PagesCourse Syllabus Basic Accounting School Year 2011-2012 First Semester I. CATALOGUE COURSE DESCRIPTION A. Course Code and No.: ACCTG 1 B. Course Title: Basic Accounting C. 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PeriodicityRead MoreBAF 301 Accounting and financial management Assignment 1 Mohammad Gholamali 20101147 Dr. Suja900 Words   |  4 Pages BAF 301 Accounting and financial management Assignment 1 Mohammad Gholamali 20101147 Dr. Suja Sarah Thomas Colleague of Electrical Electronics Engineering Introduction In this report I am going to write some of the important principle and assumption and guidance used to prepare accounting statements. In the world of business there are some general rules and principles which the universe of accounting uses them as a general guidance. There are some international framework like Financial accountingRead MoreThe American Institute Of Accountants862 Words   |  4 PagesAccountants formed the Committee on Accounting Procedure that issued 51 accounting research bulletins and began the process that eventually became known as the GAAP. In 1957, the American Institute of Accountants was renamed AICPA or American Institute of Certified Public Accountants. 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Revenue recognition accounting standards ensure that accurate amount of revenue is recognized in a proper period. Revenue recognition principle that will be applied throughout the paper is based on the realization principle. According to the principle, a company should recognize revenue only when both of the following requirements are met: 1. The earing process is finished (for instance, goods are transferred or services are provided);

Cell Phone Impact on Relationships - 706 Words

Do cell phones have a negative impact on relationships? Recent advancements in communication technology have enabled billions of people to connect over great distances using mobile phones ( (Przybylski Weinstein, 2012). In fact, cell phones have become so essential in today’s society that more than 90% of the population owns one, making mobile phones the social norm. Through today’s technological advances with smartphones (cell phones) permit keeping in touch with people and the world a whole lot easier. Due to this fact, many people believe that social media and cell phones are causing additional problems in today’s relationships more than ever. The reality is that far more couples are spending time with their cell phones than they are with each other. I agree that cell phones have caused some major issues in relationships and there are several reasons why. Too much texting in a relationship can cause issues. I have learned that some people find it easier to communicate via text messaging. In fact, I dated a few people who were more comfortable expressing their feelings this way and there’s no problem with texting. However, the question is can an abundant of texts be harmful to your relationship? Researchers at Brigham Young University recently found heavy texting to be associated with relationship dissatisfaction among both men and women (Gregoire, 2013). The problem with text messages are that you can’t see the expression on the other person’s face or know theShow MoreRelatedCell Phone Use And Its Impact On Personal Relationships Essay1623 Words   |  7 Pagestexting and social media, people have become more glued to their phones than anything else. This in turn can affect their social lives, mental health, and overall outlook on life. With these criteria as a background, scholars are starting to spend more time focusing on phone use and its impact on personal relationships. Because of this, I agree that t exting and phone use does not actually reduce people’s ability to maintain relationships and/or make it harder to develop bonds between others, which isRead MoreImpact of Cell Phone Uasage on Students Acedemic Performance, Social Relationship Ans Safety2584 Words   |  11 PagesIMPACT OF MOBILE PHONE’S USAGE ON STUDENT’S ACADEMIC PERFORMACE, SOCIAL RELATIONSHIP AND SAFETY. INTRODUCTION:- Since the commercialization of cellular phones technology, the use of this communication device has rapidly increased. This technology was first introduced by Motorola in the early 1980’s (Harman, Brittney A., 2011). Today, the global cellular phone market now stands at approximately 1.8 billion subscribers, and is forecasted to reach 3 billion by the end of 2010 (Reid and Reid, 2007)Read MoreCell Phones Vs. Society1251 Words   |  6 PagesCell Phones Vs. Society: Have you ever seen a car accident caused by texting and driving? 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Since the release of the first cell phone, they haveRead MoreHow Cell Phones Affect Social Behavior1282 Words   |  6 PagesEffects of Mobile Phones on Social Skills Kelly Schriever, Matt Seeberger, Mary Sweet, Emily Putnam Elizabethtown College March 17, 2014 Today we live in a world where communication through modern technology is almost required. Everywhere people are texting, emailing, writing blogs, and tweeting. It’s hard to go anywhere without seeing someone using a phone or the internet to connect with others. Most people would feel lost without the use of their phones. Of course theRead MoreCell Phones: Does Using Cell Phones Make People More or Less Connected?1281 Words   |  6 PagesCell phones: Does using cell phones make people more or less connected? Article 1 About writer: Helen Lee Lin in 2012. He did Ph.D in the department of Psychology for University of Houston and now he is working as a writer and freelancer in Ankara, Turkey. His basics interest in writing are in the fields of language, marketing, human relationship and media effects. Link to the Article: http://www.scientificamerican.com/article/how-your-cell-phone-hurts-your-relationships/ Summary In theRead MoreEssay on Revolutionized Communication: The Cell Phone1612 Words   |  7 PagesRevolutionized Communication: The Cell Phone The emerging technologies of the century have greatly affected how people interact personally and professionally. From 1990 to 2010, mobile phone users grew from 12 million to over 4 billion worldwide; in fact, almost 90 percent of households in America have a mobile phone (Wortham). The creation of the mobile phone marked a new era for America and the world. Phones have evolved from the â€Å"bag phone† to the BlackBerry, and will forever change the way a

Marketing Syllabus Spring Free Essays

The student will then have ten (10) days to respond in one of the following ways: Sign the form and request a meeting with the Academic Dean to discuss the allegations and or proposed sanctions; Sign and return the form to the Academic Dean accepting responsibility for the violation and agreeing to the recommended sanction(s); If the student fails to respond within thirty (30) days, a hold will be placed on the students account and the right to participate in the resolution of the allegation will be forfeited. Formal Resolutions: If the alleged violation could result in the suspension or dismissal from the university, or if the student or faculty member requests a formal resolution, the Academic Dean will notify the faculty member and the student(s) that a formal hearing of the Academic Dishonesty Committee will be convened. The committee will be comprised of seven (7) full time faculty members to be appointed by the Vice-President for Academic Affairs on an annual basis. We will write a custom essay sample on Marketing Syllabus Spring or any similar topic only for you Order Now The Academic Dean will serve as chair and will not have voting privileges. The Vice-President for Student Development will serve as an ex officio member of the committee. The Academic Dean will schedule a hearing in a timely manner and all parties will be notified often and location. If the accused student requests, the Academic Dean will assist the student in securing a member of the university community to advise and assist the student in preparing for the hearing. All parties will have the opportunity to present his/her evidence to the committee. The documents, testimony and record of the hearings will be confidential. Upon completion of the testimony, the Committee will meet in closed chambers and vote on the disposition of the student’s status at the university. Penalties: Depending upon the intent and severity of the violation, a student found responsible for any act of academic dishonesty will be subject to one or more of the following penalties: The student is placed on academic honor probation until graduation. For any student on academic honor probation, a second violation will result in a minimum sanction of one semester of suspension from the university. In addition to academic honor probation, a student might also receive a grade of â€Å"F† on the assignment or test; students might also receive an â€Å"P’ in the course; or be suspended or dismissed from the university. No provision will be made for the student to receive a â€Å"W† regardless of whether the professor or student initiate said request. If the student receives a grade of â€Å"F† for the course or is suspended or dismissed from the university, the transcript will indicate the grade with â€Å"HP† and/or the notation â€Å"Academic Honor Suspension (Dismissal). † All students found guilty of academic honor violations shall have a written letter detailing the violation and sanction placed in their permanent record. Copies of this letter will also be sent to the faculty member of the course, appropriate College Dean, and to the Vice-President for Student Development. Appeals: A student may submit a written appeal of a guilty finding to the Vicissitude for Academic Affairs within ten days of receipt of the original decision. Appeals must be based on new evidence, additional information, or procedural errors or misconduct. The Vice-President’s decision is final. 4) Exam Policy: The administration of a final examination prior to the date designated is considered a violation of University policy; therefore, no final exams for this course will be given other than on the specified day and time without the express approval of the Dean of the College of Business and Management. Such exceptions may be given for only the most extreme and sensitive cases. Other than such exceptions, no â€Å"make-up† examinations shall be administered. It is essential that each student plan accordingly, especially regarding post-term travel plans. 5) Accommodation Statement: â€Å"Lynn University makes reasonable accommodations for qualified students with documented disabilities under the Americans with Disabilities Act (DAD) and Section 504 of the Rehabilitation Act. If special accommodations are needed, please contact the DAD compliance Officer at 561-237-7069 or shearn@lynn. Du to assist in commenting and defining those needs. Accommodations are not retroactive therefore, for any accommodation the instructor must be presented with the form specifying the needs. The Academic DAD Specialist is located in the Green Center. 6) Incomplete Grade: A. For a student to be eligible to receive an incomplete for a course: 1) The student must provide to the dean of students documentation of the extenuating circumstance(s) that prevent him/her from satisfying the course requirements and learning outcomes of that particular course. 2) The student, at the time of applying for an incomplete, must have employed 2/3 of the term and have a passing grade. B. The application process: 1) The student will have the option of applying for an incomplete in one or more courses. 2) The student will obtain and complete the incomplete application form and bring it to the dean of students with appropriate documentation. The dean of students will verify that the student’s application satisfies the eligibility criteria. If the application satisfies the eligibility criteria then the dean of students will return the approved form to the student who will then take the form to the professor of the course. The professor and student will draw out contract, which includes but is not limited to: all coursework to be completed and the deadline for this material to be submitted. After the student agrees to the terms of the contract and signs the form, the professor will take the contract to the dean of his/her college. The dean will then review the contract and sign the form upon approval. The â€Å"l† is now official and the contract is binding. The dean of the college will distribute copies of the contract to the professor, the student, the dean of students and the Registrar. Each recipient will place the copied contract in the appropriate file. The roofless will keep one copy and the original will be placed in the student’s file in the college of his/her major. C. The form: 1) Will be available online. 2) Will contain current grade, what specific assignments are to be completed due date for all material (not to exceed One year beyond the original term final grade due date), and state that the final course grade will be a ‘W† if the student does not complete the requirements. 7) Withdrawals: Students are limited to eight undergraduate and three graduate course withdrawals. ) Assignments: Papers must be submitted ONLY through the Assignment link n Blackboard. For assistance with Blackboard, contact the IT Help Desk at 561-2377979. Late papers will not be accepted without penalty without the prior consent of the professor. Extensions may be granted on an individual basis and will only be granted for particularly sensitive cases. The grant ing of makeup papers shall be at the sole discretion of the professor and will not be given except for particularly sensitive cases that are discussed at length with the professor. In any group project, the student is expected to become an integral team member, with active input, interaction, and contributions. Once mea members have been selected, it is the responsibility of the team to agree upon the work assignment and allocation of team resources. A student who does not completely follow through with that student’s commitments to the team will not receive a passing grade for the project. 9) Dress code: For all activities in the classroom that involve a guest presenter, as well as for field study visitations, the student shall be required to dress in business casual attire. If the instructor determines that the student’s appearance is inappropriate for a scheduled activity, the student will not be permitted to participate. 0) Questions and concerns: Students who have concerns or questions regarding academic matters relating to this course are urged to consult with the instructor. Students should be familiar with information found in the current Lynn University Academic Catalog. Required Texts Articles, Videos, and e-mails throughout the term as provided by the professor, including postings on this course’s Blackboard companion site. Suggested Reading and Sources (1) Street Smith’s Sports Business Journal, subscription available at www. Superciliousness’s. Com Course Requirements Each student will complete all assignments and is responsible for Discussion Board postings on Blackboard. Details about each of these projects are attached to this syllabus. You may complete any assignment in any order you please. Try to complete one project every two weeks, and to complete your Discussion board posts on a Weekly basis. All work is due by Friday Feb. 27 at 1 1 :pm properly posted in Blackboard. Grading Grading is based on the following system: Deal Maker USB LOC Discussion Board USB Advertising USB Launch Party Total 20 points 100 points Grades for each of the factors listed above will be posted progressively throughout the semester, and will be accessible to the student through the university online Blackboard system. Student final grades shall be rounded by tenths to the nearest whole number. A grade of exactly one-half point shall be rounded to the next highest whole number. Student grades shall not be rounded by hundredths to the nearest tenth. How to cite Marketing Syllabus Spring, Essays

Comptencies, Scope of Practice in Disasters Aust free essay sample

It will give emphasis to four main proficiencies those being nursing competencies, expanded scope of practice, ethical practice and the ability to respond in disasters. The emphasis of this assignment will commence with the issue of nursing competencies within a disaster region and will define what a nursing competency actually is. It will also describe some nursing competencies that have been set in order to ensure that an international nursing workforce is ready, willing and able to respond in the case of a disaster. Following on from the issue of nursing competencies is that of a nurses extended scope of practice when working in a disaster hit local. It illustrates how the nursing role not only develops into a managerial role but also how there is a necessity for further education and training specific to that of disaster management in order to ensure there is a readily available workforce to respond to a disaster situation. The next nursing competency to be brought to the forefront is that of ethical practice which demonstrates how there is a code of practice that nurses follow and outlines that if nurses are having to practice in a disaster region they may be confronted with both challenging and ethical decision that need to be made. It will also establish the numerous elements that a nurse will be face with when choosing to practice ethically in the face of adversity along with the legal and accountability issues that these nurses are to endeavour. The final competency to be brought into focus is that of the ability to respond to a disaster. This sub-topic will concentrate on the disaster management continuum at take a glimpse at prevention, mitigation, preparedness, response and recovery phases of the continuum. Competencies The International Council of Nurses (ICN) (2006) has worked tirelessly for more than 100 years to bring nurses and nursing to the forefront of the healthcare profession worldwide and has ensured that quality nursing care and education has been implemented and maintained on an international level. The ICN also illustrate how the skills that nurses possess can not only assist in developing disaster preparedness programs but also when responding to an actual disaster. Birnbaum (2002) describes that until recent times, core competencies for nurses working in disaster zones were unheard of but with the dramatic increase of disasters occurring, the situation is predicted to continually worsen in the years to follow it is important now more than ever before to formulate and implement competencies which nurses must abide by in disasters. Some factors that are said to contribute to the ver increasing disasters are climate change, increased building in disaster prone areas, unplanned urban growth, natural barrier loss, lack of warning systems and also the lack of system’s ability to move populations from disaster to safe areas. The Hyogo Framework for Action (2005) was adopted by 168 countries in 2005 and is a 10 year blueprint for the reduction of disaster. The goal of this fra mework is not only to reduce the number of lives lost as a result of various disasters but also to reduce the economic, social and environmental losses to communities. Nurses and midwives are viewed by WHO (2007) as being essential in response to a disaster, but also notes that the lack of training provided for dealing with disasters as a major flaw in the disaster and emergency response worldwide. Therefore, it is essential that all nurses and midwives are trained in disaster nursing and meet these competencies just like any other competencies they are required to meet, in order to be effective when disaster strikes. Geebie and Qureshi (2002) explain how they believe that disaster nursing requires individuals to use their nursing knowledge and skills in difficult situations with limited resources and ever changing conditions. During these difficult times it is essential that nurses can adapt their practice to be disaster specific in order to minimise life-threatening damage and health hazards caused by the disaster. Jennings-Sanders, Frisch amp; Wing (2005) demonstrate that nurses, other healthcare professionals, emergency services, and both non-governmental and governmental organizations must work in collaboration during these situations in order for the best outcome to prevail. It is essential in a disaster situation that nurses involved in the care of patients must be able to shift their focus from one patient too many patients, as the operational focus of the disaster changes from that of initially life-saving and emergency response to that of public health and hazard prevention. It is essential for nurses to realise that no matter where the disaster that they are expected to work within the parameters of law for the particular nation, region or state that they are working. Seda (2002) defines nursing competence as the demonstration and applicable application of a nursing knowledge, skills, and judgement at an above average level. This definition of nursing competence can be used to underpin both the generalist nursing competencies and the disaster nursing competencies by the ICN. Due to the varying complexities and array of disasters nurses are often faced with, Wynd (2006) elucidates that there is an essential need for a common set of competencies to be formulated, which will assist nursing staff to work internationally, in a variety of settings with both other nurses and healthcare professionals from all over the world. The competencies listed below will ensure that there is a global nursing workforce ready, willing and most important able to respond in the event of a disaster:- 1. Create more consistency in the care given; 2. Build confidence; 3. Promote shared aims; 4. Assist nurses in their attempts to function as a successful member of the multidisciplinary team; 5. Assist nurses with their attempts to function effectively within the organisational structure; 6. Allow for a more unified approach; 7. Facilitate and more professional approach; 8. Facilitate communication; and 9. Facilitate the global deployment of nurses when disaster strikes. Hyrd (1995) believes that competencies facilitate the support, learning and assessment of nurses and will be able to serve as a guide for the curriculum development and ongoing education and training programmes and the establishment of competencies for nurses in the disaster settings. They are also used when creating position descriptions, but most importantly they allow the individual nurse practitioner to evaluate their own knowledge, skills and ability. It is these competencies that allow each individual to make decisions with regards to the appropriateness of their work assignments and any additional education they will need. Expanded Scope of Practice Davies and Moran (2005) illustrate how nurses fill varying roles throughout the continuum of disaster management although their roles are most often associated with life preservation and health maintenance within the response phase of a disaster. However, they also eluded that the nursing role in a disaster is indispensable and as varied as nurses are not used just in the initial response phase, but are used from preparedness for a disaster right through the continuum to long-term recovery from a disaster. Birnbaum (2002) depicts that nurses undeniably play a key role in disaster and crisis situations. Nurses have been shown throughout history to be at the forefront of those called upon for help when disaster strikes. Nursing staff are required in these crisis situations due to the skill that they possess such as care giving skills, leadership and adaptability plus a wide range of other skill which can be implemented in a variety of crises. It is shown by Davies and Moran (2005) that it is important that disaster response teams need to include an educated healthcare workforce which are able to respond quickly in times of crisis and be able to work in all areas of the disaster continuum. The scope of practice for nurses in Australia is legislated and has professional standards set as competency standards, codes of ethics, conduct and practice. A nurses scope of practice can be affected by numerous items including the context in which the practice, the health requirements of the patients, the nurses level of competence and experience, the policy, quality and risk management of the organisation plus education and qualifications. Jennings-Saunders (2004) illustrates that up until recently Australia like many other countries have had a laze fair attitude to that of education for disaster nursing. Minimal if any education in disaster nursing is taught at universities for undergraduates, with relatively new post graduate courses offered in disaster nursing which is obviously optional if an individual show a particular interest in this area of study. Amazingly, Weiner, Irwin, Trangenstein amp; Gordon (2005) illustrate how in the United States of America education in disaster nursing had been part of the nursing curriculum until the early 1970’s and although it was very limited it did cover the basics of disasters and the nursing role. It was phased out and not until the late 1990’s that disaster preparedness was also added into the curriculum and as the impact of both natural and man-made disasters has started to affect an increased population the content covered has increased accordingly. Mosca, Sweeney and Brenner (2005) describe how globally, education in disaster nursing has unfortunately been very similar to that of the USA and with the ever increasing curriculum demands for nurses and the under developed competencies in disaster nursing causing education in this field to be sparse at best. As a result of the lack of education and under developed competencies in this area of nursing there is a workforce that is greatly unprepared with minimal or no competency in disaster nursing. Ethical Practice Deeny, Davies, Gillespie and Spencer (2007) illustrate how nurses are expected to practice within a code of ethics which emphasises the respect of human rights and sensitivity to values and customs, dignity, fairness and justice. It is important to remember when nurses are tested with having to practice in a disaster they are confronted with challenging and ethical decisions in the face of limited available resources. Smith (2007) explains how in times of disasters, nurses are often faced with making decisions for the greater good of the community rather than that of individuals. This can often be a difficult process, as nurses are trained to be a patient advocate and strive for the best for each individual patient rather than the provision of optimal health services at a community level. Chapman and Arbon (2008) Nurses, who work internationally at times of crisis, are confronted with the culture and values of the community they are working in and must exhibit the upmost respect within the norms of that culture. It is essential for nurses not be become so involved in the mechanics of the disaster response so that they ignore the respect, dignity and cultural norms of the community affected by disaster. There are numerous elements a nurse must contend with as elucidated by Qureshi et. al. 2005) if they are to practice ethically when faced with adversity, firstly the collaboration with others in order to identify and address ethical challenges they will or are being faced with. Secondly, the protection of the rights, values and dignity of both individuals and communities, followed by the assurance of practicing within the cultural, social and spiritual beliefs of the individuals and communities. Next, maintaining confidentiality in both communication and documentation i s a disaster situation is another essential role in ethical nursing. Another element of practicing ethically is being able to understand ones one personal belief’s and how those beliefs can impact on the disaster response. The final element of ethical practice when nursing in disasters is being able to describe how security issues and ethics may clash. The ethical practice of disaster nursing is shown by Chapman and Arbon (2007) can branch out into the legal issues faced by nurses practicing in disaster zones most importantly is to ensure that you practice in accordance with all applicable laws in the regional, state, nation and of course internationally. Another legal issue faced by nurses practicing in disaster areas is the understanding of how laws and regulations which are actually specific to disasters can impact on nursing practices and disaster survivors. Smith (2007) shows, that the next legal issue facing nurses practicing in disaster areas is the recognition of the legal role of public health in order to protect the community. Also, it is essential for nurses to understand the legal implications of disasters and emergency events. Finally it is essential for nurses practicing in disaster regions to be able o describe the legal and regulatory issues facing them including working as a volunteer, the roles and responsibilities of volunteers, the abandonments of patients, the adaption of standards of care, the role and responsibilities to an employer and delegation. Perry (2007) illustrates another divergence from that of ethical issues facing disaster nursing is that of accountability. It is essential that when nursing in disaster regions you accept accountability and responsibility for you own actions along with the ability to delegate to others in order to follow all applicable laws and regulations in a disaster setting. Also essential in the disaster setting is the ability to identify your own limits in terms of knowledge, skills and abilities and ensure that you practice in accordance with them. Another accountability which faces those nursing in disaster is to ensure that you practice in accordance with the law and regulations governing nurses and their nursing practice. The final accountability is probably seen by nurses as the most important and that is being the advocate for the provision of safe and appropriate care for our patients. Ability to Respond http://www. polity. org. za/polity/govdocs/green_papers/disaster/gpdm2-3. html WHO (1999) describes Figure 1 the disaster management continuum as a continuous process which was calculated in order to lessen harm to populations, infrastructure and development struck by disasters and ensure community resilience is built. The phases of a disaster are not sequential and can overlap and simultaneously occur along with the length of each phase varying.