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Question : 51. On December 31, 2014, prior to adjustments, Accounts Receivable has : 1197602

Accounting

 

 

51. On December 31, 2014, prior to adjustments, Accounts Receivable has a debit balance of $356,000 and the Allowance for Doubtful Accounts has a credit balance of $1,200. The firm estimates its losses from uncollectible accounts to be 4% of accounts receivable at the end of the year. The balance in the Allowance for Doubtful Accounts after the adjusting entry for the estimated losses from uncollectible accounts is 

A. $13,040

B. $14,240

C. $15,440

D. $17,800

 

 

 

52. On December 31, 2014, prior to adjustments, Accounts Receivable has a debit balance of $356,000 and the Allowance for Doubtful Accounts has a debit balance of $1,200. The firm estimates its losses from uncollectible accounts to be 4% of accounts receivable at the end of the year. The amount of the adjusting entry needed to record the estimated losses from uncollectible accounts is 

A. $13,040

B. $14,240

C. $15,440

D. $17,800

 

 

 

53. On December 31, 2013, prior to adjustments, Accounts Receivable has a debit balance of $370,000 and the Allowance for Doubtful Accounts has a credit balance of $400. The firm estimates its losses from uncollectible accounts to be 5% of accounts receivable at the end of the year. The amount of the adjusting entry needed to record the estimated losses from uncollectible accounts is 

A. $18,100

B. $18,500

C. $18,900

D. $17,800

 

 

 

54. Uncollectible Accounts Expense is classified as 

A. a Contra Asset on the Balance Sheet

B. a Contra Expense on the Income Statement

C. an Expense on the Income Statement

D. a Liability on the Balance Sheet

 

 

 

55. On December 31, 2013, prior to adjustments, the Allowance for Doubtful Accounts has a debit balance of $750. An aging of the accounts receivable produces an estimate of $6,500 of probable losses from uncollectible accounts. The adjusting entry needed to record the estimated losses from uncollectible accounts includes a: 

A. a credit to Allowance for Doubtful Accounts for $6,500

B. a debit to Uncollectible Accounts Expense for $5,750

C. a credit to Allowance for Doubtful Accounts for $7,250

D. a debit to Uncollectible Accounts Expense for $6,500

 

 

 

56. On December 31, 2013, prior to adjustments, the Allowance for Doubtful Accounts has a debit balance of $750. An aging of the accounts receivable produces an estimate of $6,500 of probable losses from uncollectible accounts. The balance in the Allowance for Doubtful Accounts after the entry to record estimated losses from uncollectible accounts will be: 

A. a credit of $6,500

B. a credit of $5,750

C. a credit of $7,250

D. a debit of $6,500

 

 

 

57. Allowance for Doubtful Accounts has a debit balance of $500 at the end of the year, before adjustments. Sales for the year amounted to $870,000, sales discounts amounted to $30,000 and sales returns and allowances amounted to $40,000. If the uncollectible accounts expense is estimated at 2% of net sales, the amount of the adjusting entry to record the estimated losses from uncollectible accounts will be 

A. $17,400

B. $16,500

C. $16,000

D. $15,500

 

 

 

58. Allowance for Doubtful Accounts has a debit balance of $500 at the end of the year, before adjustments. Sales for the year amounted to $870,000, sales discounts amounted to $30,000 and sales returns and allowances amounted to $40,000. If the uncollectible accounts expense is estimated at 2% of net sales, the balance in the Allowance for Doubtful Accounts after the entry to record estimated losses from uncollectible accounts will be 

A. $17,400

B. $16,500

C. $16,000

D. $15,500

 

 

 

59. Allowance for Doubtful Accounts has a credit balance of $1,100 at the end of the year, before adjustments. Sales for the year amounted to $760,000, sales discounts amounted to $12,000 and sales returns and allowances amounted to $36,000. If the uncollectible accounts expense is estimated at 2% of net sales, the amount of the adjusting entry to record the estimated losses from uncollectible accounts will be 

A. $15,340

B. $13,140

C. $14,240

D. $15,200

 

 

 

60. Allowance for Doubtful Accounts has a credit balance of $1,000 immediately before the write-off of a $300 account receivable. The credit balance of Allowance for Doubtful Accounts immediately after the write-off is 

A. $700.

B. $1,000.

C. $1,300.

D. $300.

 

 

 

 

61. Allowance for Doubtful Accounts has a credit balance of $2,000 immediately before the write-off of a $600 account receivable. The balance of Allowance for Doubtful Accounts immediately after the write-off is 

A. $600 debit.

B. $1,400 credit.

C. $1,400 debit.

D. $2,600 credit.

 

 

 

62. When the allowance method of recognizing losses from uncollectible accounts is used, the entry to record the write-off of a specific account consists of a debit to 

A. Uncollectible Accounts Expense and a credit to Accounts Receivable.

B. Allowance for Doubtful Accounts and a credit to Accounts Receivable.

C. Uncollectible Accounts Expense and a credit to Allowance for Doubtful Accounts.

D. Accounts Receivable and a credit to Allowance for Doubtful Accounts.

 

 

 

63. A firm using the allowance method to provide for losses from uncollectible accounts collected the cash due from a customer whose account was previously written off. The entry to reinstate the customer’s account included a credit to 

A. Sales.

B. Accounts Receivable.

C. Uncollectible Accounts Expense.

D. Allowance for Doubtful Accounts.

 

 

 

64. When a firm uses the allowance method to provide for losses for uncollectible accounts, the collection of an account previously written off as uncollectible requires an entry to 

A. reinstate the account receivable.

B. increase the balance of the Sales account.

C. reduce the balance of Uncollectible Accounts Expense.

D. decrease the balance of the Allowance for Doubtful Accounts.

 

 

 

65. Common internal controls for accounts receivable include: 

A. sending invoices and monthly statements.

B. developing procedures that ensure that all credit sales are recorded and customers’ accounts are debited.

C. authorizing charge-off of accounts.

D. all of the above are common internal controls for accounts receivable.

 

 

 

 

 

 

 

 

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July 1, 2023
    

PRESIDENTIAL AGENDAS

Rather than focus on the treatment of chronic disease, policies that influence population health tend to emphasize prevention and wellness; the reduction or elimination of waste and the eradication of health disparities based on race, ethnicity, language, income, gender, sexual orientation, disability and other factors. The reasoning is that good health belongs to the whole, not just an individual. (New York State Dept. of Health, n.d.)  

Regardless of political affiliation, every citizen has a stake in healthcare policy decisions. Hence, it is little wonder why healthcare items become such high-profile components of presidential agendas. It is also little wonder why they become such hotly debated agenda items.

Consider a topic (mental health, HIV, opioid epidemic, pandemics, obesity, prescription drug prices, or many others) that rises to the presidential level. How did the current and previous presidents handle the problem? What would you do differently?

Reference:
New York State Department of Health. (n.d.). 
Making New York the healthiest state: Achieving the triple aim. Retrieved June 21, 2021 from
https://www.health.ny.gov/events/population_health_summit/docs/what_is_population_health.pdf

Resources:

· Milstead, J. A., & Short, N. M. (2019). 
Health policy and politics: A nurse's guide (6th ed.). Jones & Bartlett Learning.

· Chapter 1, “Informing Public Policy: An Important Role for Registered Nurses” (pp. 11–13 only)

· Chapter 2, “Agenda Setting: What Rises to a Policymaker’s Attention?” (pp. 17–36)

· Chapter 10, “Overview: The Economics and Finance of Health Care” (pp. 171–180)

· Chapter 12, “An Insider’s Guide to Engaging in Policy Activities”

· “Creating a Fact Sheet” (pp. 217-221)

· DeMarco, R., & Tufts, K. A. (2014). 

The mechanics of writing a policy briefLinks to an external site.
. 
Nursing Outlook, 62(3), 219–224.

· Kingdon, J.W. (2001). A model of agenda-setting with applications. 


Law Review M.S.U.-D.C.LLinks to an external site.


., 2(331)

· Lamb, G., Newhouse, R., Beverly, C., Toney, D. A., Cropley, S., Weaver, C. A., Kurtzman, E., … Peterson, C. (2015). 

Policy agenda for nurse-led care coordinationLinks to an external site.
. 
Nursing Outlook, 63(4), 521–530. doi:10.1016/j.outlook.2015.06.003.

· O’Rourke, N. C., Crawford, S. L., Morris, N. S., & Pulcini, J. (2017). 

Political efficacy and participation of nurse practitionersLinks to an external site.
. 
Policy, Politics, and Nursing Practice, 18(3), 135–148.

· Institute of Medicine (US) Committee on Enhancing Environmental Health Content in Nursing Practice, Pope, A. M., Snyder, M. A., & Mood, L. H. (Eds.). (n.d.). 


Nursing health, & environment

Links to an external site.
:
 Strengthening the relationship to improve the public's health.

· USA.gov. (n.d.). 


A-Z index of U.S. government departments and agencies

Links to an external site.
. Retrieved September 20, 2018, from https://www.usa.gov/federal-agencies/a

· USA.gov. (n.d.). 


Branches of the US government

Links to an external site.
. https://www.usa.gov/branches-of-government

· The White House. (n.d.). 


The cabinet

Links to an external site.
. Retrieved September 20, 2018, from https://www.whitehouse.gov/the-trump-administration/the-cabinet/

·
Document: 

Agenda Comparison Grid Template (Word document)

To Prepare:

· Review the Resources and reflect on the importance of agenda setting.

· Consider how federal agendas promote healthcare issues and how these healthcare issues become agenda priorities.

Post your response to the discussion question: Consider a population health topic that rises to the presidential agenda level. Which social determinant most affects this health issue? How did two recent presidents handle the problem? What would you do differently?

Respond to at least 
two of your colleagues
* on two different days by expanding on their response and providing an example that supports their explanation or respectfully challenging their explanation and providing an example.

default image
July 1, 2023
    

PRESIDENTIAL AGENDAS

Rather than focus on the treatment of chronic disease, policies that influence population health tend to emphasize prevention and wellness; the reduction or elimination of waste and the eradication of health disparities based on race, ethnicity, language, income, gender, sexual orientation, disability and other factors. The reasoning is that good health belongs to the whole, not just an individual. (New York State Dept. of Health, n.d.)  

Regardless of political affiliation, every citizen has a stake in healthcare policy decisions. Hence, it is little wonder why healthcare items become such high-profile components of presidential agendas. It is also little wonder why they become such hotly debated agenda items.

Consider a topic (mental health, HIV, opioid epidemic, pandemics, obesity, prescription drug prices, or many others) that rises to the presidential level. How did the current and previous presidents handle the problem? What would you do differently?

Reference:
New York State Department of Health. (n.d.). 
Making New York the healthiest state: Achieving the triple aim. Retrieved June 21, 2021 from
https://www.health.ny.gov/events/population_health_summit/docs/what_is_population_health.pdf

Resources:

· Milstead, J. A., & Short, N. M. (2019). 
Health policy and politics: A nurse's guide (6th ed.). Jones & Bartlett Learning.

· Chapter 1, “Informing Public Policy: An Important Role for Registered Nurses” (pp. 11–13 only)

· Chapter 2, “Agenda Setting: What Rises to a Policymaker’s Attention?” (pp. 17–36)

· Chapter 10, “Overview: The Economics and Finance of Health Care” (pp. 171–180)

· Chapter 12, “An Insider’s Guide to Engaging in Policy Activities”

· “Creating a Fact Sheet” (pp. 217-221)

· DeMarco, R., & Tufts, K. A. (2014). 

The mechanics of writing a policy briefLinks to an external site.
. 
Nursing Outlook, 62(3), 219–224.

· Kingdon, J.W. (2001). A model of agenda-setting with applications. 


Law Review M.S.U.-D.C.LLinks to an external site.


., 2(331)

· Lamb, G., Newhouse, R., Beverly, C., Toney, D. A., Cropley, S., Weaver, C. A., Kurtzman, E., … Peterson, C. (2015). 

Policy agenda for nurse-led care coordinationLinks to an external site.
. 
Nursing Outlook, 63(4), 521–530. doi:10.1016/j.outlook.2015.06.003.

· O’Rourke, N. C., Crawford, S. L., Morris, N. S., & Pulcini, J. (2017). 

Political efficacy and participation of nurse practitionersLinks to an external site.
. 
Policy, Politics, and Nursing Practice, 18(3), 135–148.

· Institute of Medicine (US) Committee on Enhancing Environmental Health Content in Nursing Practice, Pope, A. M., Snyder, M. A., & Mood, L. H. (Eds.). (n.d.). 


Nursing health, & environment

Links to an external site.
:
 Strengthening the relationship to improve the public's health.

· USA.gov. (n.d.). 


A-Z index of U.S. government departments and agencies

Links to an external site.
. Retrieved September 20, 2018, from https://www.usa.gov/federal-agencies/a

· USA.gov. (n.d.). 


Branches of the US government

Links to an external site.
. https://www.usa.gov/branches-of-government

· The White House. (n.d.). 


The cabinet

Links to an external site.
. Retrieved September 20, 2018, from https://www.whitehouse.gov/the-trump-administration/the-cabinet/

·
Document: 

Agenda Comparison Grid Template (Word document)

To Prepare:

· Review the Resources and reflect on the importance of agenda setting.

· Consider how federal agendas promote healthcare issues and how these healthcare issues become agenda priorities.

Post your response to the discussion question: Consider a population health topic that rises to the presidential agenda level. Which social determinant most affects this health issue? How did two recent presidents handle the problem? What would you do differently?

Respond to at least 
two of your colleagues
* on two different days by expanding on their response and providing an example that supports their explanation or respectfully challenging their explanation and providing an example.

default image
July 1, 2023
    

PRESIDENTIAL AGENDAS

Rather than focus on the treatment of chronic disease, policies that influence population health tend to emphasize prevention and wellness; the reduction or elimination of waste and the eradication of health disparities based on race, ethnicity, language, income, gender, sexual orientation, disability and other factors. The reasoning is that good health belongs to the whole, not just an individual. (New York State Dept. of Health, n.d.)  

Regardless of political affiliation, every citizen has a stake in healthcare policy decisions. Hence, it is little wonder why healthcare items become such high-profile components of presidential agendas. It is also little wonder why they become such hotly debated agenda items.

Consider a topic (mental health, HIV, opioid epidemic, pandemics, obesity, prescription drug prices, or many others) that rises to the presidential level. How did the current and previous presidents handle the problem? What would you do differently?

Reference:
New York State Department of Health. (n.d.). 
Making New York the healthiest state: Achieving the triple aim. Retrieved June 21, 2021 from
https://www.health.ny.gov/events/population_health_summit/docs/what_is_population_health.pdf

Resources:

· Milstead, J. A., & Short, N. M. (2019). 
Health policy and politics: A nurse's guide (6th ed.). Jones & Bartlett Learning.

· Chapter 1, “Informing Public Policy: An Important Role for Registered Nurses” (pp. 11–13 only)

· Chapter 2, “Agenda Setting: What Rises to a Policymaker’s Attention?” (pp. 17–36)

· Chapter 10, “Overview: The Economics and Finance of Health Care” (pp. 171–180)

· Chapter 12, “An Insider’s Guide to Engaging in Policy Activities”

· “Creating a Fact Sheet” (pp. 217-221)

· DeMarco, R., & Tufts, K. A. (2014). 

The mechanics of writing a policy briefLinks to an external site.
. 
Nursing Outlook, 62(3), 219–224.

· Kingdon, J.W. (2001). A model of agenda-setting with applications. 


Law Review M.S.U.-D.C.LLinks to an external site.


., 2(331)

· Lamb, G., Newhouse, R., Beverly, C., Toney, D. A., Cropley, S., Weaver, C. A., Kurtzman, E., … Peterson, C. (2015). 

Policy agenda for nurse-led care coordinationLinks to an external site.
. 
Nursing Outlook, 63(4), 521–530. doi:10.1016/j.outlook.2015.06.003.

· O’Rourke, N. C., Crawford, S. L., Morris, N. S., & Pulcini, J. (2017). 

Political efficacy and participation of nurse practitionersLinks to an external site.
. 
Policy, Politics, and Nursing Practice, 18(3), 135–148.

· Institute of Medicine (US) Committee on Enhancing Environmental Health Content in Nursing Practice, Pope, A. M., Snyder, M. A., & Mood, L. H. (Eds.). (n.d.). 


Nursing health, & environment

Links to an external site.
:
 Strengthening the relationship to improve the public's health.

· USA.gov. (n.d.). 


A-Z index of U.S. government departments and agencies

Links to an external site.
. Retrieved September 20, 2018, from https://www.usa.gov/federal-agencies/a

· USA.gov. (n.d.). 


Branches of the US government

Links to an external site.
. https://www.usa.gov/branches-of-government

· The White House. (n.d.). 


The cabinet

Links to an external site.
. Retrieved September 20, 2018, from https://www.whitehouse.gov/the-trump-administration/the-cabinet/

·
Document: 

Agenda Comparison Grid Template (Word document)

To Prepare:

· Review the Resources and reflect on the importance of agenda setting.

· Consider how federal agendas promote healthcare issues and how these healthcare issues become agenda priorities.

Post your response to the discussion question: Consider a population health topic that rises to the presidential agenda level. Which social determinant most affects this health issue? How did two recent presidents handle the problem? What would you do differently?

Respond to at least 
two of your colleagues
* on two different days by expanding on their response and providing an example that supports their explanation or respectfully challenging their explanation and providing an example.

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