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Question : 136. Indicate the section (operating activities, investing activities, financing activities, or : 1234262

Accounting

 

136. Indicate the section (operating activities, investing activities, financing activities, or none) in which each of the following would be reported on the statement of cash flows prepared by the indirect method: 

(a)

Gain on sale of fixed assets

(b)

Operating income

(c)

Retirement of long-term debt

(d)

Sale of capital stock

(e)

Distribution of stock dividends

(f)

Payment of cash dividends

(g)

Purchase of fixed assets

(h)

Sale of fixed assets

(i)

Receipt of interest revenue

(j)

Payment of interest expense

 

 

 

137. State the section(s) of the statement of cash flows prepared by the indirect method (operating activities, investing activities, financing activities, or not reported) and the amount that would be reported for each of the following transactions: 

(a)

Received $145,000 from the sale of land costing $70,000.

(b)

Purchased investments for $50,000.

(c)

Declared $35,000 cash dividends on stock. $5,000 dividends were payable at the beginning of the year, and $6,000 were payable at the end of the year.

(d)

Acquired equipment for $32,000 cash.

(e)

Declared and issued 100 shares of $20 par common stock as a stock dividend, when the market price of the stock was $32 a share.

(f)

Recognized by an adjusting entry depreciation for the year, $48,000.

(g)

Issued 85,000 shares of $10 par common stock for $25 a share, receiving cash.

(h)

Issued $500,000 of 20-year, 10% bonds payable at 99.

(i)

Borrowed $43,000 from Busey National Bank, issuing a 5-year, 8% note for that amount.

 

 

 

138. Indicate whether each of the following would be added to or deducted from net income in determining net cash flow from operating activities by the indirect method: 

(a)

Increase in prepaid expenses

(b)

Amortization of patents

(c)

Increase in salaries payable

(d)

Gain on sale of fixed assets

(e)

Decrease in accounts receivable

(f)

Increase in notes receivable due in 60 days

(g)

Amortization of discount on bonds payable

(h)

Decrease in merchandise inventory

(i)

Depreciation of fixed assets

(j)

Loss on retirement of long-term debt

(k)

Decrease in accounts payable

(l)

Increase in notes payable due in 30 days

(m)

Amortization of premium on bonds payable

 

 

 

139. On the basis of the details of the common stock account presented below, assemble in memorandum form the data needed to prepare a statement of cash flows, indicating the section of the statement in which the data would appear. 

Common Stock, $10 Par

 

 

 

 

 

     Balance

Date

 

Item

Debit

Credit

Debit

Credit

20–

 

 

 

 

 

 

Jan. 1

Balance, 50,000  shares

…

…

…

 

500,000

Mar. 7

5,000 shares issued at  par for cash

…

…

50,000

 

550,000

Sept. 20

1000-share stock  dividend

…

…

10,000

 

560,000

Dec. 10

1,000 shares issued at  $20 for cash

…

…

20,000

 

580,000

 

 

 

 

 

 

 

 

140. The net income reported on an income statement for the current year was $59,000. Depreciation recorded on fixed assets for the year was $24,000. Balances of the current asset and current liability accounts at the end and beginning of the year are listed below. Prepare the cash flows from operating activities section of a statement of cash flows using the indirect method. 

 

End

Beginning

Cash

$65,000

$  70,000

Accounts receivable (net)

70,000

57,000

Inventories

86,000

102,000

Prepaid expenses

4,000

4,500

Accounts payable

 

 

  (merchandise creditors)

51,000

58,000

Cash dividends payable

4,500

6,500

Salaries payable

6,000

7,500

 

 

 

 

 

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July 1, 2023
    

This paper has some similarities with The Aging Simulation, the critical difference of this assignment now requires that you observe and interview live people. This time you will sharpen your skills of observation and interviewing while relating relevant theories to these observations. You will utilize relevant sources and theoretical material to understand the development your interviewee describes. You will construct a set of 15 open ended questions relevant to your population based on your readings and research which guide you through the interview. 

Please select one population you want to interview; young adult, mid-life, or older adult. You will be required to interview a standardized client in the Simulation Lab for 25-30 minutes. Following the interview, you will be asked to meet with your Standardized Client for feedback. This session is usually about 5 minutes. The reflection and simulated life span interview will be 20% of the grade you earn on your Life Span Interview paper. 

Young Adult

You will interview a young adult 18-30 years of age. You will interview the young adult in a simulated situation letting the client describe the process of emerging from parental oversight into the role of an adult. Use open ended questions such as, “How has your relationship with your parents changed since you have started to become more independent?” or “What factors have influenced your decisions about career, college or work?” or “What are things that have been difficult finding and building close relationships?” You will be able to fashion other questions as well after reading your text and related Canvas materials. 

Adult in Midlife

You will interview a middle-aged adult 40-55 years old. Your simulated interview should explore the changing family life cycle, including aging parents, shifting patterns in a long term partnership/marriage and children leaving home. It can also include open ended questions such as “How have you started planning for retirement?” or “What do you think it means to be in the prime of life?” or “How would you describe your adult sibling relationships?” You will be able to fashion other questions as well after reading your text and related Canvas materials. 

Older Adult

You will interview an older adult. You will interview the individual for 25-30 minutes and let the person tell the story of his or her life to you. You can use open ended questions such as, “Tell me about your childhood?” or “What are some of the things you are most proud of that you have done in your life?” or “What are some experiences that you think really made you who you are?” You will be able to fashion other questions as well after reading your class materials. 

General Paper Outline

  • 1 page, briefly explain how your interviewee sees him/herself in the general environment, as well as in the various components of his or her micro, mezzo and macro systems.
  • Developmental description.2 pages, describe your observations about this person’s biological, psychological, and social development. If there are any, note any discrepancies between your observations and what the interviewee stated.
  • Theoretical analysis.2 pages, discuss the theories/theorists that are relevant in understanding this person’s development, and how these apply to the interviewee. Utilize at least 2 theories/theorists and include at least 3 relevant and recent (from 2013 or later) journal articles to support your analysis. Discuss also if there are any discrepancies between expectations by age vs. actual observations. Use this information to analyze if this person is developing as expected from theory, or if the person’s experiences actually provide information that the theory is not fully relevant to describe the development of this interviewee.
  • Using the video of your interview, complete the computerized reflection by identifying 3 moments from recording (include time-stamps in paper) and draw conclusions based on your assessment of any concerns of your overall performance. 1. Emphasize what you have learned about yourself (including your engagement skills) from meeting with this person. 2. Identify and describe a moment where you felt your interviewing skills were the strongest. 3. Identify and describe a moment where you you felt your interviewing skills could've been better; what could you have done differently? Your reflection can be written in first person. 
  • Please include a list of at least 10-15 questions that you asked the simulated client.
  • It should be formatted in APA style regarding margins, headings, page numbers, font, reference list, appendices, and in-text citations. 

Rubric::

Introduction Clearly describes the person, their setting, system and environment: 

10 pts

This criterion is linked to a Learning OutcomeDevelopmental DescriptionContains accurate information, astute observations and shows that the interview was thorough and that the student carefully considered the developmental content

20 pts

This criterion is linked to a Learning OutcomeTheoretical AnalysisCorrectly utilizes and applies 3 theories, shows understanding of the theory and application, not just restating the theory.

20 pts

This criterion is linked to a Learning OutcomeReflectionShows depth of reflection, accurate and convincing discussion of the assessment.

20 pts

This criterion is linked to a Learning OutcomeAppendicesQuestions are useful, well stated, open ended and reflect content that would elicit information about development appropriate to the population

15 pts

This criterion is linked to a Learning OutcomeReferences & APARelevant journal sources, correctly utilized to support ideas, emphasis on content instead of authors, correctly cited and recent, within the past five years.

Learning OutcomeGrammar/Typos/APA/Use of Headings/Subheadings

Use of headings/subheading consistent with assignment instructions. Free of grammatical errors and typos. Complies with APA guidelines. It should be formatted in APA style regarding margins, headings, page numbers, font, reference list, appendices, and in-text citations.

15 pts

default image
July 1, 2023
    

This paper has some similarities with The Aging Simulation, the critical difference of this assignment now requires that you observe and interview live people. This time you will sharpen your skills of observation and interviewing while relating relevant theories to these observations. You will utilize relevant sources and theoretical material to understand the development your interviewee describes. You will construct a set of 15 open ended questions relevant to your population based on your readings and research which guide you through the interview. 

Please select one population you want to interview; young adult, mid-life, or older adult. You will be required to interview a standardized client in the Simulation Lab for 25-30 minutes. Following the interview, you will be asked to meet with your Standardized Client for feedback. This session is usually about 5 minutes. The reflection and simulated life span interview will be 20% of the grade you earn on your Life Span Interview paper. 

Young Adult

You will interview a young adult 18-30 years of age. You will interview the young adult in a simulated situation letting the client describe the process of emerging from parental oversight into the role of an adult. Use open ended questions such as, “How has your relationship with your parents changed since you have started to become more independent?” or “What factors have influenced your decisions about career, college or work?” or “What are things that have been difficult finding and building close relationships?” You will be able to fashion other questions as well after reading your text and related Canvas materials. 

Adult in Midlife

You will interview a middle-aged adult 40-55 years old. Your simulated interview should explore the changing family life cycle, including aging parents, shifting patterns in a long term partnership/marriage and children leaving home. It can also include open ended questions such as “How have you started planning for retirement?” or “What do you think it means to be in the prime of life?” or “How would you describe your adult sibling relationships?” You will be able to fashion other questions as well after reading your text and related Canvas materials. 

Older Adult

You will interview an older adult. You will interview the individual for 25-30 minutes and let the person tell the story of his or her life to you. You can use open ended questions such as, “Tell me about your childhood?” or “What are some of the things you are most proud of that you have done in your life?” or “What are some experiences that you think really made you who you are?” You will be able to fashion other questions as well after reading your class materials. 

General Paper Outline

  • 1 page, briefly explain how your interviewee sees him/herself in the general environment, as well as in the various components of his or her micro, mezzo and macro systems.
  • Developmental description.2 pages, describe your observations about this person’s biological, psychological, and social development. If there are any, note any discrepancies between your observations and what the interviewee stated.
  • Theoretical analysis.2 pages, discuss the theories/theorists that are relevant in understanding this person’s development, and how these apply to the interviewee. Utilize at least 2 theories/theorists and include at least 3 relevant and recent (from 2013 or later) journal articles to support your analysis. Discuss also if there are any discrepancies between expectations by age vs. actual observations. Use this information to analyze if this person is developing as expected from theory, or if the person’s experiences actually provide information that the theory is not fully relevant to describe the development of this interviewee.
  • Using the video of your interview, complete the computerized reflection by identifying 3 moments from recording (include time-stamps in paper) and draw conclusions based on your assessment of any concerns of your overall performance. 1. Emphasize what you have learned about yourself (including your engagement skills) from meeting with this person. 2. Identify and describe a moment where you felt your interviewing skills were the strongest. 3. Identify and describe a moment where you you felt your interviewing skills could've been better; what could you have done differently? Your reflection can be written in first person. 
  • Please include a list of at least 10-15 questions that you asked the simulated client.
  • It should be formatted in APA style regarding margins, headings, page numbers, font, reference list, appendices, and in-text citations. 

Rubric::

Introduction Clearly describes the person, their setting, system and environment: 

10 pts

This criterion is linked to a Learning OutcomeDevelopmental DescriptionContains accurate information, astute observations and shows that the interview was thorough and that the student carefully considered the developmental content

20 pts

This criterion is linked to a Learning OutcomeTheoretical AnalysisCorrectly utilizes and applies 3 theories, shows understanding of the theory and application, not just restating the theory.

20 pts

This criterion is linked to a Learning OutcomeReflectionShows depth of reflection, accurate and convincing discussion of the assessment.

20 pts

This criterion is linked to a Learning OutcomeAppendicesQuestions are useful, well stated, open ended and reflect content that would elicit information about development appropriate to the population

15 pts

This criterion is linked to a Learning OutcomeReferences & APARelevant journal sources, correctly utilized to support ideas, emphasis on content instead of authors, correctly cited and recent, within the past five years.

Learning OutcomeGrammar/Typos/APA/Use of Headings/Subheadings

Use of headings/subheading consistent with assignment instructions. Free of grammatical errors and typos. Complies with APA guidelines. It should be formatted in APA style regarding margins, headings, page numbers, font, reference list, appendices, and in-text citations.

15 pts

default image
July 1, 2023
    

This paper has some similarities with The Aging Simulation, the critical difference of this assignment now requires that you observe and interview live people. This time you will sharpen your skills of observation and interviewing while relating relevant theories to these observations. You will utilize relevant sources and theoretical material to understand the development your interviewee describes. You will construct a set of 15 open ended questions relevant to your population based on your readings and research which guide you through the interview. 

Please select one population you want to interview; young adult, mid-life, or older adult. You will be required to interview a standardized client in the Simulation Lab for 25-30 minutes. Following the interview, you will be asked to meet with your Standardized Client for feedback. This session is usually about 5 minutes. The reflection and simulated life span interview will be 20% of the grade you earn on your Life Span Interview paper. 

Young Adult

You will interview a young adult 18-30 years of age. You will interview the young adult in a simulated situation letting the client describe the process of emerging from parental oversight into the role of an adult. Use open ended questions such as, “How has your relationship with your parents changed since you have started to become more independent?” or “What factors have influenced your decisions about career, college or work?” or “What are things that have been difficult finding and building close relationships?” You will be able to fashion other questions as well after reading your text and related Canvas materials. 

Adult in Midlife

You will interview a middle-aged adult 40-55 years old. Your simulated interview should explore the changing family life cycle, including aging parents, shifting patterns in a long term partnership/marriage and children leaving home. It can also include open ended questions such as “How have you started planning for retirement?” or “What do you think it means to be in the prime of life?” or “How would you describe your adult sibling relationships?” You will be able to fashion other questions as well after reading your text and related Canvas materials. 

Older Adult

You will interview an older adult. You will interview the individual for 25-30 minutes and let the person tell the story of his or her life to you. You can use open ended questions such as, “Tell me about your childhood?” or “What are some of the things you are most proud of that you have done in your life?” or “What are some experiences that you think really made you who you are?” You will be able to fashion other questions as well after reading your class materials. 

General Paper Outline

  • 1 page, briefly explain how your interviewee sees him/herself in the general environment, as well as in the various components of his or her micro, mezzo and macro systems.
  • Developmental description.2 pages, describe your observations about this person’s biological, psychological, and social development. If there are any, note any discrepancies between your observations and what the interviewee stated.
  • Theoretical analysis.2 pages, discuss the theories/theorists that are relevant in understanding this person’s development, and how these apply to the interviewee. Utilize at least 2 theories/theorists and include at least 3 relevant and recent (from 2013 or later) journal articles to support your analysis. Discuss also if there are any discrepancies between expectations by age vs. actual observations. Use this information to analyze if this person is developing as expected from theory, or if the person’s experiences actually provide information that the theory is not fully relevant to describe the development of this interviewee.
  • Using the video of your interview, complete the computerized reflection by identifying 3 moments from recording (include time-stamps in paper) and draw conclusions based on your assessment of any concerns of your overall performance. 1. Emphasize what you have learned about yourself (including your engagement skills) from meeting with this person. 2. Identify and describe a moment where you felt your interviewing skills were the strongest. 3. Identify and describe a moment where you you felt your interviewing skills could've been better; what could you have done differently? Your reflection can be written in first person. 
  • Please include a list of at least 10-15 questions that you asked the simulated client.
  • It should be formatted in APA style regarding margins, headings, page numbers, font, reference list, appendices, and in-text citations. 

Rubric::

Introduction Clearly describes the person, their setting, system and environment: 

10 pts

This criterion is linked to a Learning OutcomeDevelopmental DescriptionContains accurate information, astute observations and shows that the interview was thorough and that the student carefully considered the developmental content

20 pts

This criterion is linked to a Learning OutcomeTheoretical AnalysisCorrectly utilizes and applies 3 theories, shows understanding of the theory and application, not just restating the theory.

20 pts

This criterion is linked to a Learning OutcomeReflectionShows depth of reflection, accurate and convincing discussion of the assessment.

20 pts

This criterion is linked to a Learning OutcomeAppendicesQuestions are useful, well stated, open ended and reflect content that would elicit information about development appropriate to the population

15 pts

This criterion is linked to a Learning OutcomeReferences & APARelevant journal sources, correctly utilized to support ideas, emphasis on content instead of authors, correctly cited and recent, within the past five years.

Learning OutcomeGrammar/Typos/APA/Use of Headings/Subheadings

Use of headings/subheading consistent with assignment instructions. Free of grammatical errors and typos. Complies with APA guidelines. It should be formatted in APA style regarding margins, headings, page numbers, font, reference list, appendices, and in-text citations.

15 pts

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