Current Liabilities The following are accounts commonly used in accoun.docx

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Current Liabilities The following are accounts commonly used in accounting information systems: 1. Accounts payable 2.Saaries payable 3.Common stock 4.Current portion of long-term debt 5.Unearned revenue 6.Notes payable (due in 60 days) 7.Taxes payable 8.Allowance for doubtful accounts 9.Notes payable (due in 2 years) Required: Identify whether each item would be classified on a balance sheet as a current liabiity, a long-term liability, or something else. Solution (1) Accounts Payable: Short term in nature of settlement, so Current Liability (2) Salaries Payable: Short term in nature of settlement, so Current Liability (3) Common Stock: Equity (4) Current Portion of long term debt: Short term in nature of settlement, so Current Liability (5) Unearned Revenue: It is a revenue earned for which service has not yet been paid (For example: For a magazine publisher, it can be annual subscription received at beginning of year. Revenue has been earned, but the magazine has not been delivered to the customer). This is a current liablity. (6) Notes Payable: Short term in nature of settlement, so Current Liability (7) Taxes Payable: Short term in nature of settlement, so Current Liability (8) Allowance for Doubtful Accounts: This is a Contra-Asset account - this amount gets deducted from accounts receivable (an asset) as an unrecoverable amount. A contra-asset account falls under current liabilities (Since accounts receivable is a current asset) (9) Notes Payable: Long term in nature of settlement, so Long term Liability Note: Short-term refers to settlement being in less than 1 year (Or 1 accounting period), long-term refers to settlement being more than 1 year (Or 1 accounting period). .

Formation

(5) Unearned Revenue: It is a revenue earned for which service has not yet been paid (For
example: For a magazine publisher, it can be annual subscription received at beginning of year.
Revenue has been earned, but the magazine has not been delivered to the customer). This is a
current liablity.
(6) Notes Payable: Short term in nature of settlement, so Current Liability
(7) Taxes Payable: Short term in nature of settlement, so Current Liability
(8) Allowance for Doubtful Accounts: This is a Contra-Asset account - this amount gets
deducted from accounts receivable (an asset) as an unrecoverable amount. A contra-asset
account falls under current liabilities (Since accounts receivable is a current asset)
(9) Notes Payable: Long term in nature of settlement, so Long term Liability
Note: Short-term refers to settlement being in less than 1 year (Or 1 accounting period), long-
term refers to settlement being more than 1 year (Or 1 accounting period).

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Sources of Funds: Transactions which result in an increase in the amount of fund or working capital are called sources of fund. The following are the sources of funds: Funds from operations, operating profit or trading profit. Non operating incomes. Refund of Income Tax (received). Issue of Shares for cash or for any other current asset. Issue of debentures for cash or for any other current asset. Long term and medium term loans borrowed. Long term or medium term deposits accepted. Sale of long term investments for cash or for any other current asset. Sale of fixed assets for cash or for any other current asset.

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Ana Schoenecker has worked for the King County Treasury for 14 years. She is the current Real Property Administrator for the Property Tax Office and she is a Lean Six Sigma Green Belt. Laura Wilson has worked for King County for almost 12 years and in Treasury for 6 years. She is a Fiscal Specialist in the Property Tax Office and she is also a Lean Six Sigma Green Belt. After receiving many calls from angry taxpayers who were forced to pay extra interest and penalties on their mortgages, Ana and Laura knew that their mail blow backs were responsible. The Challenge: Mail blow backs are any returned mail that was unable to be delivered. In this case, payment deadlines were being mailed but due to outdated information in their system, many taxpayers weren’t receiving these notices. When this mail is not received, taxpayers end up paying later and larger delinquency fees - resulting in lower customer satisfaction with the county. The Discovery: Ana and Laura started their project by gathering the Voice of the Customer to better understand their customer requirements. They then created a SIPOC to understand the scope of their project and used an “As-Is” Process Map to understand the full process end-to-end. After mapping their process, they formed a Data Collection Plan, collected sample baseline data from 2016, and found that taxpayers who did not receive their notice letter paid an average of $409 in late fees! Taxpayers who were not able to be notified for years were even approaching foreclosure. Not good! So Ana and Laura decided to create a Fishbone Diagram to identify potential root causes for this issue and verified their Root Causes to vet the suspected problem-causers. One discovery was that there was no follow-up process to ensure that returned mail would eventually reach taxpayers and this needed to change. The Improvements: Ana and Laura completed a Solution Selection Matrix and were able to identify the best solution for their problem. They decided to add steps to their process to follow up on this returned mail in order to better provide taxpayers with the ability to avoid increased interest payments and penalty fees. The steps they added were: Revenue Collections would forward the returned mail to Treasury Treasury Customer Service would research returned notices, update address information in their system, reissue the notices, and track them to ensure they are delivered After implementing these two steps into their process, they saw an enormous benefit to their taxpayers: - In 2018, taxpayers paid an average of $253 less in interest and penalties than in 2016 - In 2018, Taxpayers paid an average of 2.5 months faster than they did in 2016

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How many dance steps would the square have?and,Construct a multiplication table of all of the squre\'s dance stepes.this group is referred to as D4 pleaseÂ Â do the construct Solution Main types of square dances: US and Canada 1.Traditional square dance 2.Modern Western square dance (MWSD) England 1.Playford 2.Folk dance 3.Ceilidhs Ireland 1.ceili 2.set dancing Scotland 1.scottish country dance While the standard formation for a square dance is four couples in a square, there are many variations on the theme. These dances show some examples: >Ninepins: a square with one extra person in the middle >Winter Solstice: a square with one extra couple in the middle >Hexitation: a square with two couples in each of the Head positions. >Twelve Reel: a square with three people on each side, normally a man with a lady on either side of him. Modern choreography also includes dances which morph from one form to another. There are contra dances and four couple longways sets which turn into a square dance part of the way through the dance and then back to the original formation. Grid Squares are dances where the squares are arranged in a grid, sets carefully aligned across the room and up and down the room. The calls move dancers from one square to another in intricate patterns. .

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How has the physician-patient relationship changed over the past century? Are the changes good or bad for the delivery of quality healthcare? Solution How has the physician-patient relationship changed over the past century? Rationing occurs when the physician decreases time spent with a patient, when decisions are made on withholding life support in terminal cases, and with regard to the availability of specialized equipment and specialized physicians. Are the changes good or bad for the delivery of quality healthcare? these are good because maximize savings, managed care has added new forms of rationing: rationing by delay, rationing by denial, and rationing by dilution .

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How is repetition of components different from redundancy? How are the design principles of redundancy and simplicity related to one another and the concept of dependencies? Solution As nouns the difference between repetition and redundancy is that repetition is the act or an instance of repeating or being repeated while redundancy is the state of being redundant; a superfluity; something redundant or excessive; a needless repetition in language; excessive wordiness. Simplicity â€“ not so much as the opposite principle to complexity, but rather the characteristic of a simplicity of operation and design so that the system\'s performance and interaction with other related system elements can be easily understood; Redundancy â€“ the system, or parts of it, should be designed so that it can be backed-up by other redundant parts, or have its parts/modules easily replaced by cannibalising less important parts of the same or other systems to keep it functioning; .

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How is communication a part of best practices? Solution 4 Leadership Best Practices for Increasing Engagement Through Communications 1. Encourage Employees to Be Vocal One best practice managers can utilize to enhance communication involves encouraging employees to be vocal. Leaders should make themselves available to employees. When dialogue occurs between supervisors and their team members, active listening should be the norm. Encourage employees to ask questions and get clarification for anything they do not understand. When employees realize managers want to talk to them and answer questions, they will be more willing to ask. Misunderstandings will decrease, and Engagement will rise. Managers should consider how to present each of their messages in the most clear, informative, and interesting way, thus encouraging employees to listen. Information and updates will be more valuable when presented frequently and concisely, such as after staff meetings. With constant communication, employees will not be overwhelmed by a sudden influx of new information, and will be better able to understand the messages presented. Regular meetings and check-ins should be established as well to keep the dialogue flowing. 2. Promote Honesty & Accountability Another best practice to enhance Communication includes being honest and accountable. Managers and leadership should make sure they are always truthful when speaking with employees. They should hold themselves responsible for promises made. Do not make promises that cannot be kept. If an issue arises preventing execution, inform employees as soon as possible, and present an alternative to resolve this issue. Otherwise, employees .

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How does the National Society of Professional Engineers Code of Ethics promote safety, health and welfare to the public? (2 - 3 paragraphs) Solution Preamble Engineering is an important and learned profession. As members of this profession, engineers are expected to exhibit the highest standards of honesty and integrity. Engineering has a direct and vital impact on the quality of life for all people. Accordingly, the services provided by engineers require honesty, impartiality, fairness, and equity, and must be dedicated to the protection of the public health, safety, and welfare. Engineers must perform under a standard of professional behavior that requires adherence to the highest principles of ethical conduct. I. Fundamental Canons Engineers, in the fulfillment of their professional duties, shall: Hold paramount the safety, health, and welfare of the public. Perform services only in areas of their competence. Issue public statements only in an objective and truthful manner. Act for each employer or client as faithful agents or trustees. Avoid deceptive acts. Conduct themselves honorably, responsibly, ethically, and lawfully so as to enhance the honor, reputation, and usefulness of the profession. II. Rules of Practice Engineers shall hold paramount the safety, health, and welfare of the public. much more ate web page III. Professional Obligations .

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how does cinchona catalyst work Solution Catalyst working: 1) Catalyst increase the rate of reaction 2) To turn reactants into products activation energy is required. 3) If molecules do no posses enough energy when they collide they will not react. 4) A catalyst provides an alternative route for the reaction to take place with a lower activation energy. Cinchonine find their main application in the field of organic chemistry in the synthesis of enantiomerically pure compounds, where quinine and quinidine are also widely used. As chiral bases, they have been employed as resolving agents for acids through preparation and subsequent separation of diastereomeric salts, in chiral chromatography and as chiral ligands for asymmetric synthesis.Cinchona alkaloids have been described as â€œprivileged chiral ligands and catalystsâ€ with the presence of the basic tertiary quinuclidine nitrogen the key to their synthetic utility. 1) Cinchona Alkaloids Are Versatile Catalysts.These are just a few of the reactions that can be performed asymmetrically. 2) Cinchona Alkaloids have been explored in asymmetric synthesis 3) Cinchona Alkaloids as Phase Transfer Catalysts(PTC) .

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How does the evolution of attack tools affect existing systems? What steps should an organization take to remain vigilant of these new methods for compromising systems?Â Â Â (Cybersecurity) Solution Answer:- On securing information , there are tools and techniques .Tools effectively seek to mitigate outdated barriers to sensitive administrative data in an effort to compromise trade secrets ,private information and other intellectual property .Moreover,it is important that the organization remain aware of the everchange threats that emerge on an almost immediate basis . this is especially true when conducting periodic system reviews and final system reviews, desingers can then address and install new security guidelines for the different software components that may be particularly vulnerable to new threats .Mapping the security of the system through devlopment , analyzing and documenting zero day attacks and encompassing such attacks in your red teams attack map for penetration testing some of the steps an organization can take in ensuring a secure software system . keeping up to date with the latest attack tools and utilizing these tools to continuously test the security posture of the software system allow organization .

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How do you think the DATA Act will impact governmental entities and stakeholders? I\'m not looking for political arguments. Solution By replacing inaccessible documents with standardized, searchable data--freely accessible to all--the DATA Act will create better accountability for taxpayers and citizens; improve federal management by illuminating waste and fraud; and reduce compliance costs by automating the creation of reports by grantees and contractors. Better accountability . Once federal financial statements, budget actions, grant reports, and contract reports are available as open data, rather than trapped in inaccessible documents, tech companies will be able to make the data fully searchable for citizens, taxpayers, and companies More effective federal management . Government-wide data standards for spending will allow Big Data analytics to illuminate waste and fraud. Coaltion members showed how at the DATA Demo Day on Capitol Hill in May 2013. Automated compliance . When federal agencies begin collecting grant and contract reports as standardized data instead of as documents, solutions like Parrascope and AmpliFund will help grantees and contractors comply with existing reporting requirements more cheaply than they can today. .

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How do I determine the Rf Value with just the information I have provided? As for the Ion, are they looking for a poistive or negative answer? Rf= distance traveled by component/distance traveled by the solvent I just took a piece out of my homework so I can complete the rest Hopefully I will learn and then know what I am doing. Results Data Table for Unknown A Distance Solvent Traveled (cm) 7.0 Spot Color Distance Traveled (cm) 1.3 *Rf Calculated lon Present Unknown A Component 1 Unknown A Component 2 Brown with light spots Brown with light spots 4.6 4.9 Unknown A Component 3 Brown with light spots Solution For unknown A component 1: R f = (1.3 cm) / (7.0 cm) = 0.186 or 0.19 For unknown A component 2: R f = (4.6 cm) / (7.0 cm) = 0.657 or 0.66 For unknown A component 3: R f = (4.9 cm) / (7.0 cm) = 0.7 For the \'ion present\' column, it is being asked what ion is present in the unknown A which is determined by referencing to the R f values of the known compound and it\'s components. For example, first you are given a known compound having a ion (say given compound is NaCl which we know it contains Na + ions). Now paper chromatography for NaCl is done and R f values are calculated & noted for Na + ion. Now in second experiment you are given an unknown compound and you perform the paper chromatography and calculate the R f values. If R f value of Na + (from first experiment of known) matches with the R f value of unknown (from second experiment) then we can say that unknown compound contains Na + . This Na + is the ion which is being asked as \'ion present\'. .

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How do I print a list of payroll checks for the calendar year to date sorted by net pay from largest to smallest. The list should include the following columns from left to right: employee name (Employee), net pay (Amount), date, and paid through. Please explain the steps my textbook doesn\'t explain how to do this and it\'s really frustrating. Solution 1. Gather employee wage information. Make sure it includes all wages, tips and compensation in the pay period. 2. Check to ensure that you have W-4 information for each employee to determine their marital status and withholdings. This will determine their tax liability for Federal Income Tax. 3. Calculate employee\'s gross pay from employment agreement or time sheet. Include tips, commission and overtime, if applicable. 4. Determine withholding amount for Federal Income Tax. Go to the IRS Publication 15 (Circular E). Choose either the Percentage Method or the Wage Bracket Method and use the appropriate chart. 5. Calculate employee amounts for Social Security Taxes. 6.Calculate employee contributions for Medicare Tax. 7.Determine state and local tax liabilities based on your locality. 8.Deduct additional employee items such as retirement and savings plans, health insurance, charitable contributions or garnishments. 9.Process payroll manually or through your selected system. .

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How does an awareness of the historical link between the United States and China help explain the current relationship between the two countries? (Please do not copy/paste irrelevant information, I will report it) Solution Answer The us and china historical link helped in many ways like laws in both countries passed after taking into consideration the effectiveness of laws in one another country. The foundation of US and China relationship is based on Trade, Faith and Freedom which can be demonstrated with help of below examples: 1 . Americans have been interested in China for a long time. In 1784, when the American War for Independence was barely over, the first ship to sail under an American flag left New York. It was the merchant ship Empress of China , bound for Canton (now Guangdong), China. At first, the American interest in China was economic. Americans were looking for new markets to buy goods, as the British refused to deal with Americans. And the Chinese preferred to work with Americans, who bought Chinese goods. The Europeans only wanted to sell them things. By the middle of the 19th century, though, the relationship had grown. American churches led the way, seeking converts to Christianity among China .

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How do you utilize PM software to manage team activities? Solution Project Management is the process and activity of planning, organizing, motivating, and controlling resources, procedures and protocols to achieve specific goals in scientific or daily problems. A project is a temporary endeavor designed to produce a unique product, service or result with a defined beginning and end (usually time-constrained, and often constrained by funding or deliverables),undertaken to meet unique goals and objectives typically to bring about beneficial change or added value. The temporary nature of projects stands in contrast with business as usual (or operations), [4] which are repetitive, permanent, or semi-permanent functional activities to produce products or services. In practice, the management of these two systems is often quite different, and as such requires the development of distinct technical skills and management strategies. The primary challenge of project management is to achieve all of the project goalsand objectives while honoring the preconceived constraints. The primary constraints are scope, time, quality and budget. The secondary .

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how do the different architectures of a polymer affect their properties? Solution Polymers are affected by molecular weight and crystallinity. Linear polymers - single chains, flexible , van der Waals between molecules. Branched polymers - side branches , packing is less efficient, lower density,less crystalline than linear. Branching also affects chain entanglement, the ability of chains to slide past one another, in turn affecting the bulk physical properties. Long chain branches may increase polymer strength, toughness, and the glass transition temperature (T g ) due to an increase in the number of entanglements per chain. From an adsorption point-of-view, the bottle-brush homopolymers have the ability to attach to the surface through both side chain and backbone segments. If adsorption occurs through the attachment of the side chains on the surface, then the polymer attains a flat conformation at the interface since the gain in adsorption energy increases with the number of contact points between the side chain segments and the surface Dendrimers are a special case of branched polymer where every monomer unit is also a branch point. This tends to reduce intermolecular chain entanglement and crystallization. A related architecture, the dendritic polymer, are not perfectly branched but share similar properties to dendrimers due to their high degree of branching. .

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How do phospholipid bilayers maintain specific concentrations of solutes inside and outside the cell? a. The interior of the bilayer is packed too tightly for any molecule to pass through b. The interior of the bilayer is too hydrophobic for charged or polar groups to pass The interior of the bilayer is solid-like preventing anything from passing through The exterior of the bilayer is too charged for any solute to get close The exterior of the bilayer is too hydrophobic for any charged or polar group to get close c. d. e. Solution The phospholipids in the plasma membranes are arranged in two layers, called a phospholipid bilayer. Each phospholipid molecule has a head and two tails. The head is hydrophilic, that is, it loves water and points outward. The tails are hydrophobic and these water hating tails are on the interior of the membrane. Molecules that are hydrophobic can easily pass through the plasma membrane because they are water hating like the interior of the cell. Charged or polar groups acts as hydrophilic substances so they do not pass through the plasma membrane because they are water loving like the exterior of the membrane. So they are excluded from the interior of the membrane. So option (b) is correct . .

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How to do web application testing on a website checking it\'s (Functionality, Interface Usability, Compatibility, Performance and Security testing ) using tables in word document or excel sheet? Solution Web Testing in simple terms is checking your web application for potential bugs before its made live or before code is moved into the production environment. During this stage issues such as that of web application security, the functioning of the site, its access to handicapped as well as regular users and its ability to handle traffic is checked. 1. Functionality Testing In testing the functionality of the web sites the following should be tested: â€¢ Links i. Internal Links ii. External Links iii. Mail Links iv. Broken Links â€¢ Forms i. Field validation ii. Error message for wrong input iii. Optional and Mandatory fields â€¢ Database * Testing will be done on the database integrity. â€¢ Cookies * Testing will be done on the client system side, on the temporary Internet files. 2. Usability testing 3.Interface Testing 4.Database Testing 5. Compatibility testing 6.Performance Testing 7. Security testing 8.Crowd Testing .

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