Question : 73. Another name for a temporary account a(n): A. Real account.B. Contra account.C. Accrued account.D. Balance : 1257872

Accounting

73. Another name for a temporary account is a(n):
A. Real account.
B. Contra account.
C. Accrued account.
D. Balance column account.
E. Nominal account.

74. Which of the following accounts are permanent (real) accounts?
A. Fees earned.
B. Office supplies expense.
C. Interest revenue.
D.Accounts payable.
E.Salaries expense.

75. When closing entries are made:
A. All ledger accounts are closed to start the new accounting period.
B. All temporary accounts are closed but permanent accounts are not closed.
C. All real accounts are closed but nominal accounts are not closed.
D. All permanent accounts are closed but nominal accounts are not closed.
E. All balance sheet accounts are closed.

76. Revenues, expenses, and dividend accounts, which are closed at the end of each accounting period are:
A. Real accounts.
B. Temporary accounts.
C. Closing accounts.
D. Permanent accounts.
E. Balance sheet accounts.

77. Assets, liabilities, and equity accounts are not closed; these accounts are called:
A. Nominal accounts.
B. Temporary accounts.
C. Permanent accounts.
D. Contra accounts.
E. Accrued accounts.

78. Closing the temporary accounts at the end of each accounting period does all of the following except:
A. Serves to transfer the effects of these accounts to the retained earnings account on the balance sheet.
B. Prepares the dividends account for use in the next period.
C. Brings the revenue and expense accounts to zero balances.
D. Has no effect on the retained earnings account.
E. Causes retained earnings to reflect increases from revenues and decreases from expenses and dividends.

79. Journal entries recorded at the end of each accounting period to prepare the revenue, expense, and dividend accounts for the upcoming period and to update the retained earnings account for the events of the period just finished are referred to as:
A. Adjusting entries.
B. Closing entries.
C. Final entries.
D. Work sheet entries.
E. Updating entries.

80. The closing process is necessary in order to:
A. Calculate net income or net loss for an accounting period.
B. Ensure that all permanent accounts are closed to zero at the end of each accounting period.
C. Ensure that the company complies with state laws.
D. Ensure that net income or net loss and dividends for the period are closed into the retained earnings account.
E. Ensure that management is aware of how well the company is operating.

81. The recurring steps performed each reporting period in preparing financial statements, starting with analyzing and recording transactions in the journal and continuing through the post-closing trial balance, is referred to as the:
A. Accounting period.
B. Operating cycle.
C. Accounting cycle.
D. Closing cycle.
E. Natural business year.

82. Which of the following is the usual final step in the accounting cycle?
A. Journalizing transactions.
B. Preparing an adjusted trial balance.
C. Preparing a post-closing trial balance.
D. Preparing the financial statements.
E. Preparing a work sheet.

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July 1, 2023

Develop a Teaching Plan (Due Week 6) and Deliver in a Presentation (Due Week 7)

Teaching Plan

Select one class period from the course syllabus you created in week 5 and develop a teaching plan for your chosen class. Following the assignment guidelines below,
develop and
submit your teaching plan for the class period during week 6 and
deliver a mini presentation explaining your teaching plan during week 7.

Assignment Guidelines

Your teaching plan should serve as a road map of what you think students need to learn as well as how you will effectively deliver your instruction and evaluate what the students learned during the class period. Your teaching plan should guide your teaching presentation during week 7 (see guidelines for the presentation in week 7). While there are many formats for a teaching plan, the following sections should be included in your plan:

·

The subject or topic that you plan to teach:
Your topic should be selected from one of the class periods listed in your syllabus that you developed for an undergraduate nursing course.

·

Level of instruction:
The placement of the course in the nursing program curriculum (i.e., freshman, junior, sophomore, senior; beginning, mid-program, or end-of-program level)

·

Method/mode of delivering your teaching presentation:
Form of audio-visual delivery, PowerPoint presentation, or similar method

·

Learning objectives:
Include 4–5 outcome statements that define what you expect the students to learn or accomplish by the end of the class period. Your learning objectives should be clear and measurable, and appropriate to the information you are teaching, and the level of instruction.

·

Content outline:
Develop an outline of the central points and/or skills you plan to cover. Your content should be logically structured.

·

Teaching strategies and learning activities:
List the approach, techniques, and methods you will use to drive your instruction and engage your students to reach the learning objectives (e.g., lecture, active learning, discussions). Provide a rationale supporting your selected teaching strategies, as well as their advantages and disadvantages.

·

Plans for individual learning differences:
How you plan to adapt your teaching to meet individual learning needs of various students. Explain how individuals with different learning styles will be supported by your teaching strategies and activities.

·

Evaluation process:
List the methods you plan to use to assess student learning and evaluate the effectiveness of your teaching strategies (how you will determine if students met the outcome objectives).

· Include formative (questioning, discussion, games, etc.) and summative (assignment, test, presentation, etc.) evaluation strategies.

· Include at least one written assignment and develop a rubric that clearly describes your expectations for the assignment. Your rubric should:

· List the criteria that will be assessed (a breakdown of the assignment parts).

· Include some type of scale that measures the levels of quality for the criteria being assessed (e.g., from excellent to poor, from exceeds expectations to does not meet expectations).