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Secure storage and retrieval process for healthcare data

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  1. Create a security plan for a medium sized health care facility. In your security plan, evaluate how you would approach security threats from both inside and outside the organization. Be sure that you address the following items in your security plan:
    1. physical and administrative safeguards: employee education, health information archival and retrieval systems, disaster recovery, storage media
    2. access safeguards: authentication, password management
    3. network safeguards: cloud computing, firewalls, encryption / decryption and using mobile devices to deliver healthcare
  2. Critique the plan you have written, identifying its strengths, elements that were not covered in the text, and any additional omissions or weaknesses of the plan.

As a reference, you may want to visit the following website:

Source: HIPAA Privacy, Security, and Breach Notification Audit Program: United States Department of Health & Human Services. Retrieved from http://www.hhs.gov/ocr/privacy/hipaa/enforcement/audit/index.html

Requirements:

  • The Assignment should be 2–3 pages in length, prepared in a Microsoft Word document, and APA-formatted.
  • Include a title page and reference page. Length requirements do not include the title page, and the reference page.
  • Follow APA style format and citation guidelines, including Times New Roman 12 point font and double spacing.
  • This Assignment should follow the conventions of Standard English featuring correct grammar, punctuation, style, and mechanics.
  • Include at least two references. The course textbook counts as one reference. All sources must be scholarly. Wikipedia is not acceptable. Use APA style for all citations including course materials.
  • Your writing should be well ordered, logical, and unified, as well as original and insightful.
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July 1, 2023
    

 

128. Chang Industries has bonds outstanding with a par value of $200,000 and a carrying value of $203,000. If the company calls these bonds at a price of $201,000, the gain or loss on retirement is:
A. $1,000 gain
B. $2,000 loss
C. $3,000 gain
D. $1,000 loss
E. $2,000 gain

 

129. A company retires its bonds at 105. The face value is $100,000 and the carrying value of the bonds at the retirement date is $103,745. The issuer's journal entry to record the retirement will include a: 
A. Debit to Premium on Bonds.
B. Credit to Premium on Bonds.
C. Debit to Discount on Bonds.
D. Credit to Gain on Bond Retirement.
E. Credit to Bonds Payable.

 

 

 

130. A corporation issued 8% bonds with a par value of $1,000,000, receiving a $20,000 premium. On the interest date 5 years later, after the bond interest was paid and after 40% of the premium had been amortized, the corporation purchased the entire issue on the open market at 99 and retired it. The gain or loss on this retirement is: 
A. $0.
B. $10,000 gain.
C. $10,000 loss.
D. $22,000 gain.
E. $22,000 loss.

 

 

131. On August 1, a $30,000, 6%, 3-year installment note payable is issued by a company. The note requires equal payments of principal plus accrued interest be paid each year on July 31. The present value of an annuity factor for 3 years at 6% is 2.6730. The payment each July 31 will be:
A. $10,000.00.
B. $11,223.34.
C. $10,800.00.
D. $10,400.00.
E. $1,223.34.

 

132. On July 1, Shady Creek Resort borrowed $250,000 cash by signing a 10-year, 8% installment note requiring equal payments each June 30 of $37,258.  What is the appropriate journal entry to record the issuance of the note?
A. Debit Cash $250,000; debit Interest Expense $37,258; credit Notes Payable $287,258.
B. Debit Notes Payable $250,000; credit Cash $250,000.
C. Debit Cash $37,258; credit Notes Payable $37,258.
D. Debit Cash $250,000; credit Notes Payable $250,000.
E. Debit Cash $287,258; credit Interest Payable $37,258; credit Notes Payable $250,000.

 

 

133. On July 1, Shady Creek Resort borrowed $250,000 cash by signing a 10-year, 8% installment note requiring equal payments each June 30 of $37,258.  What amount of interest expense will be included in the first annual payment?
A. $20,000
B. $37,258
C. $25,000
D. $17,258
E. $232,742

 

 

 

134. On July 1, Shady Creek Resort borrowed $250,000 cash by signing a 10-year, 8% installment note requiring equal payments each June 30 of $37,258.  What amount of principle will be included in the first annual payment?
A. $20,000
B. $37,258
C. $25,000
D. $232,742
E. $17,258

 

 

135. A corporation borrowed $125,000 cash by signing a 5-year, 9% installment note requiring equal annual payments each December 31 of $32,136. What journal entry would the issuer record for the first payment? 
A. Debit Interest Expense $7,136; debit Notes Payable $25,000; credit Cash $32,136.
B. Debit Notes Payable $32,136; debit Interest Payable $11,250; credit Cash $43,386.
C. Debit Interest Expense $11,250; debit Notes Payable $20,886; credit Cash $32,136.
D. Debit Notes Payable $32,136; credit Cash $32,136.
E. Debit Notes Payable $11,250; credit Cash $11,250.

 

 

 

136. On January 1, Year 1, Stratton Company borrowed $100,000 on a 10-year, 7% installment note payable. The terms of the note require Stratton to pay 10 equal payments of $14,238 each December 31 for 10 years. The required general journal entry to record the first payment on the note on December 31, Year 1 is: 
A. Debit Interest Expense $7,000; debit Notes Payable $7,238; credit Cash $14,238.
B. Debit Notes Payable $7,000; debit Interest Expense $7,238; credit Cash $14,238.
C. Debit Notes Payable $10,000; debit Interest Expense $7,000; credit Cash $17,000.
D. Debit Notes Payable $14,238; credit Cash $14,238.
E. Debit Notes Payable $10,000; debit Interest Expense $4,238; credit Cash $14,238.

 

 

 

137. On January 1, a company issues bonds dated January 1 with a par value of $300,000. The bonds mature in 5 years. The contract rate is 9%, and interest is paid semiannually on June 30 and December 31. The market rate is 8% and the bonds are sold for $312,177. The journal entry to record the issuance of the bond is: 
A. Debit Cash $312,177; credit Discount on Bonds Payable $12,177; credit Bonds Payable $300,000.
B. Debit Cash $300,000; debit Premium on Bonds Payable $12,177; credit Bonds Payable $312,177.
C. Debit Bonds Payable $300,000; debit Bond Interest Expense $12,177; credit Cash $312,177.
D. Debit Cash $312,177; credit Premium on Bonds Payable $12,177; credit Bonds Payable $300,000.
E. Debit Cash $312,177; credit Bonds Payable $312,177.

 

 

 

 

 

default image
July 1, 2023
    

 

128. Chang Industries has bonds outstanding with a par value of $200,000 and a carrying value of $203,000. If the company calls these bonds at a price of $201,000, the gain or loss on retirement is:
A. $1,000 gain
B. $2,000 loss
C. $3,000 gain
D. $1,000 loss
E. $2,000 gain

 

129. A company retires its bonds at 105. The face value is $100,000 and the carrying value of the bonds at the retirement date is $103,745. The issuer's journal entry to record the retirement will include a: 
A. Debit to Premium on Bonds.
B. Credit to Premium on Bonds.
C. Debit to Discount on Bonds.
D. Credit to Gain on Bond Retirement.
E. Credit to Bonds Payable.

 

 

 

130. A corporation issued 8% bonds with a par value of $1,000,000, receiving a $20,000 premium. On the interest date 5 years later, after the bond interest was paid and after 40% of the premium had been amortized, the corporation purchased the entire issue on the open market at 99 and retired it. The gain or loss on this retirement is: 
A. $0.
B. $10,000 gain.
C. $10,000 loss.
D. $22,000 gain.
E. $22,000 loss.

 

 

131. On August 1, a $30,000, 6%, 3-year installment note payable is issued by a company. The note requires equal payments of principal plus accrued interest be paid each year on July 31. The present value of an annuity factor for 3 years at 6% is 2.6730. The payment each July 31 will be:
A. $10,000.00.
B. $11,223.34.
C. $10,800.00.
D. $10,400.00.
E. $1,223.34.

 

132. On July 1, Shady Creek Resort borrowed $250,000 cash by signing a 10-year, 8% installment note requiring equal payments each June 30 of $37,258.  What is the appropriate journal entry to record the issuance of the note?
A. Debit Cash $250,000; debit Interest Expense $37,258; credit Notes Payable $287,258.
B. Debit Notes Payable $250,000; credit Cash $250,000.
C. Debit Cash $37,258; credit Notes Payable $37,258.
D. Debit Cash $250,000; credit Notes Payable $250,000.
E. Debit Cash $287,258; credit Interest Payable $37,258; credit Notes Payable $250,000.

 

 

133. On July 1, Shady Creek Resort borrowed $250,000 cash by signing a 10-year, 8% installment note requiring equal payments each June 30 of $37,258.  What amount of interest expense will be included in the first annual payment?
A. $20,000
B. $37,258
C. $25,000
D. $17,258
E. $232,742

 

 

 

134. On July 1, Shady Creek Resort borrowed $250,000 cash by signing a 10-year, 8% installment note requiring equal payments each June 30 of $37,258.  What amount of principle will be included in the first annual payment?
A. $20,000
B. $37,258
C. $25,000
D. $232,742
E. $17,258

 

 

135. A corporation borrowed $125,000 cash by signing a 5-year, 9% installment note requiring equal annual payments each December 31 of $32,136. What journal entry would the issuer record for the first payment? 
A. Debit Interest Expense $7,136; debit Notes Payable $25,000; credit Cash $32,136.
B. Debit Notes Payable $32,136; debit Interest Payable $11,250; credit Cash $43,386.
C. Debit Interest Expense $11,250; debit Notes Payable $20,886; credit Cash $32,136.
D. Debit Notes Payable $32,136; credit Cash $32,136.
E. Debit Notes Payable $11,250; credit Cash $11,250.

 

 

 

136. On January 1, Year 1, Stratton Company borrowed $100,000 on a 10-year, 7% installment note payable. The terms of the note require Stratton to pay 10 equal payments of $14,238 each December 31 for 10 years. The required general journal entry to record the first payment on the note on December 31, Year 1 is: 
A. Debit Interest Expense $7,000; debit Notes Payable $7,238; credit Cash $14,238.
B. Debit Notes Payable $7,000; debit Interest Expense $7,238; credit Cash $14,238.
C. Debit Notes Payable $10,000; debit Interest Expense $7,000; credit Cash $17,000.
D. Debit Notes Payable $14,238; credit Cash $14,238.
E. Debit Notes Payable $10,000; debit Interest Expense $4,238; credit Cash $14,238.

 

 

 

137. On January 1, a company issues bonds dated January 1 with a par value of $300,000. The bonds mature in 5 years. The contract rate is 9%, and interest is paid semiannually on June 30 and December 31. The market rate is 8% and the bonds are sold for $312,177. The journal entry to record the issuance of the bond is: 
A. Debit Cash $312,177; credit Discount on Bonds Payable $12,177; credit Bonds Payable $300,000.
B. Debit Cash $300,000; debit Premium on Bonds Payable $12,177; credit Bonds Payable $312,177.
C. Debit Bonds Payable $300,000; debit Bond Interest Expense $12,177; credit Cash $312,177.
D. Debit Cash $312,177; credit Premium on Bonds Payable $12,177; credit Bonds Payable $300,000.
E. Debit Cash $312,177; credit Bonds Payable $312,177.

 

 

 

 

 

default image
July 1, 2023
    

 

128. Chang Industries has bonds outstanding with a par value of $200,000 and a carrying value of $203,000. If the company calls these bonds at a price of $201,000, the gain or loss on retirement is:
A. $1,000 gain
B. $2,000 loss
C. $3,000 gain
D. $1,000 loss
E. $2,000 gain

 

129. A company retires its bonds at 105. The face value is $100,000 and the carrying value of the bonds at the retirement date is $103,745. The issuer's journal entry to record the retirement will include a: 
A. Debit to Premium on Bonds.
B. Credit to Premium on Bonds.
C. Debit to Discount on Bonds.
D. Credit to Gain on Bond Retirement.
E. Credit to Bonds Payable.

 

 

 

130. A corporation issued 8% bonds with a par value of $1,000,000, receiving a $20,000 premium. On the interest date 5 years later, after the bond interest was paid and after 40% of the premium had been amortized, the corporation purchased the entire issue on the open market at 99 and retired it. The gain or loss on this retirement is: 
A. $0.
B. $10,000 gain.
C. $10,000 loss.
D. $22,000 gain.
E. $22,000 loss.

 

 

131. On August 1, a $30,000, 6%, 3-year installment note payable is issued by a company. The note requires equal payments of principal plus accrued interest be paid each year on July 31. The present value of an annuity factor for 3 years at 6% is 2.6730. The payment each July 31 will be:
A. $10,000.00.
B. $11,223.34.
C. $10,800.00.
D. $10,400.00.
E. $1,223.34.

 

132. On July 1, Shady Creek Resort borrowed $250,000 cash by signing a 10-year, 8% installment note requiring equal payments each June 30 of $37,258.  What is the appropriate journal entry to record the issuance of the note?
A. Debit Cash $250,000; debit Interest Expense $37,258; credit Notes Payable $287,258.
B. Debit Notes Payable $250,000; credit Cash $250,000.
C. Debit Cash $37,258; credit Notes Payable $37,258.
D. Debit Cash $250,000; credit Notes Payable $250,000.
E. Debit Cash $287,258; credit Interest Payable $37,258; credit Notes Payable $250,000.

 

 

133. On July 1, Shady Creek Resort borrowed $250,000 cash by signing a 10-year, 8% installment note requiring equal payments each June 30 of $37,258.  What amount of interest expense will be included in the first annual payment?
A. $20,000
B. $37,258
C. $25,000
D. $17,258
E. $232,742

 

 

 

134. On July 1, Shady Creek Resort borrowed $250,000 cash by signing a 10-year, 8% installment note requiring equal payments each June 30 of $37,258.  What amount of principle will be included in the first annual payment?
A. $20,000
B. $37,258
C. $25,000
D. $232,742
E. $17,258

 

 

135. A corporation borrowed $125,000 cash by signing a 5-year, 9% installment note requiring equal annual payments each December 31 of $32,136. What journal entry would the issuer record for the first payment? 
A. Debit Interest Expense $7,136; debit Notes Payable $25,000; credit Cash $32,136.
B. Debit Notes Payable $32,136; debit Interest Payable $11,250; credit Cash $43,386.
C. Debit Interest Expense $11,250; debit Notes Payable $20,886; credit Cash $32,136.
D. Debit Notes Payable $32,136; credit Cash $32,136.
E. Debit Notes Payable $11,250; credit Cash $11,250.

 

 

 

136. On January 1, Year 1, Stratton Company borrowed $100,000 on a 10-year, 7% installment note payable. The terms of the note require Stratton to pay 10 equal payments of $14,238 each December 31 for 10 years. The required general journal entry to record the first payment on the note on December 31, Year 1 is: 
A. Debit Interest Expense $7,000; debit Notes Payable $7,238; credit Cash $14,238.
B. Debit Notes Payable $7,000; debit Interest Expense $7,238; credit Cash $14,238.
C. Debit Notes Payable $10,000; debit Interest Expense $7,000; credit Cash $17,000.
D. Debit Notes Payable $14,238; credit Cash $14,238.
E. Debit Notes Payable $10,000; debit Interest Expense $4,238; credit Cash $14,238.

 

 

 

137. On January 1, a company issues bonds dated January 1 with a par value of $300,000. The bonds mature in 5 years. The contract rate is 9%, and interest is paid semiannually on June 30 and December 31. The market rate is 8% and the bonds are sold for $312,177. The journal entry to record the issuance of the bond is: 
A. Debit Cash $312,177; credit Discount on Bonds Payable $12,177; credit Bonds Payable $300,000.
B. Debit Cash $300,000; debit Premium on Bonds Payable $12,177; credit Bonds Payable $312,177.
C. Debit Bonds Payable $300,000; debit Bond Interest Expense $12,177; credit Cash $312,177.
D. Debit Cash $312,177; credit Premium on Bonds Payable $12,177; credit Bonds Payable $300,000.
E. Debit Cash $312,177; credit Bonds Payable $312,177.

 

 

 

 

 

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