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Question : 61. The Lowery Co. uses the direct write-off method of accounting : 1247228

Accounting

 

61. The Lowery Co. uses the direct write-off method of  accounting for uncollectible accounts receivable.  The entry to write off an account that has been determined to be uncollectible would be as follows:  
A. debit Uncollectible Accounts Expense; credit Accounts Receivable
B. debit Sales Returns and Allowance, credit Accounts Receivable
C. debit Uncollectible Accounts Expense; credit Allowance for Doubtful Accounts
D. debit Accounts Receivable, credit Uncollectible Accounts Expense

62. Allowance for Doubtful Accounts has a credit balance of $500 at the end of the year (before adjustment), and uncollectible accounts expense is estimated at 3% of net sales.  If net sales are $600,000, the amount of the adjusting entry to record the provision for doubtful accounts is  
A. $18,500
B. $17,500
C. $18,000
D. none of the above

63. Under the allowance method, writing off an uncollectible account 
A. affects only income statement accounts.
B. is not acceptable practice.
C. affects only balance sheet accounts.
D. affects both balance sheet and income statement accounts.

64. An estimate based on an analysis of receivables shows that $790 of accounts receivables are uncollectible.  The Allowance for Doubtful Accounts has a debit balance of $120.  The adjusting entry at the end of the year will include a credit to Allowance for Doubtful Accounts in the amount of:   
A. $120
B. $790
C. $670
D. $910

65. If the allowance method of accounting for uncollectible receivables is used, what general ledger account is debited to write off a customer’s account as uncollectible? 
A. Uncollectible Accounts Expense
B. Allowance for Doubtful Accounts
C. Accounts Receivable
D. Interest Expense

66. Allowance for Doubtful Accounts has a credit balance of $800 at the end of the year (before adjustment), and an analysis of accounts in the customers ledger indicates doubtful accounts of $16,000.  Which of the following entries records the proper provision for doubtful accounts? 
A. debit Uncollectible Accounts Expense, $800; credit Allowance for Doubtful Accounts, $800
B. debit Uncollectible Accounts Expense, $15,200; credit Allowance for Doubtful Accounts, $15,200
C. debit Allowance for Doubtful Accounts, $800; credit Uncollectible Accounts Expense, $800
D. debit Allowance for Doubtful Accounts, $16,800; credit Uncollectible Accounts Expense, $16,800

67. Allowance for Doubtful Accounts has a debit balance of $500 at the end of the year (before adjustment), and uncollectible accounts expense is estimated at 4% of net sales.  If net sales are $600,000, the amount of the adjusting entry to record the provision for doubtful accounts is  
A. $24,500
B. $23,500
C. $24,000
D. none of the above

68. After the accounts are adjusted and closed at the end of the fiscal year, Accounts Receivable has a balance of $460,000 and Allowance for Doubtful Accounts has a balance of $30,000.  What is the net realizable value of the accounts receivable? 
A. $30,000
B. $430,000
C. $460,000
D. $490,000

69. If the allowance method of accounting for uncollectible receivables is used, what general ledger account is credited to write off a customer’s account as uncollectible? 
A. Uncollectible Accounts Expense
B. Accounts Receivable
C. Allowance for Doubtful Accounts
D. Interest Expense

70. Allowance for Doubtful Accounts is listed on the balance sheet under the caption  
A. stockholders’ equity
B. investments
C. fixed assets
D. current assets

 

 

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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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