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Question : 41. A firm records debt securities purchases at the acquisition cost. : 1245736

Accounting

 

 

41. A firm records debt securities purchases at the acquisition cost. The firm must use the _____ method to amortize any difference between acquisition cost and maturity value over the life of the debt as an adjustment to _____ 
A. market value, interest revenue
B. market value, interest expense
C. effective interest; interest revenue
D. effective interest; interest expense
E. maturity value; interest expense

 

42. Firms sometimes acquire debt securities with the intention of holding these securities until maturity. U.S. GAAP and IFRS require firms to measure marketable securities for which firms have an intent and ability to hold to maturity by _____. A firm initially records these debt securities at acquisition cost. This acquisition cost will differ from the maturity value of the debt if the coupon rate on the bonds differs from the _____.  
A. the imputed interest method; required market yield on the bonds at the time the firm acquired them
B. the straight-line method; required market yield on the bonds at the time the firm acquired them
C. the effective interest method; required market yield on the bonds at the time the firm acquired them
D. the effective interest method; required market yield on the bonds at the time the bonds were originally issued.
E. the straight-line method; required market yield on the bonds at the time the bonds were originally issued.

 

43. Using the amortization procedure, the holder of the debt securities (the investor) records interest revenue each period at an amount equal to the _____ at the start of the period multiplied by the _____ applicable to that debt on the day the firm acquired the debt. The bonds are classified as held to maturity.  
A. carrying value of the debt; market rate of interest
B. market value of the debt; market rate of interest
C. carrying value of the debt; applicable federal rate of interest
D. present value of the debt; market rate of interest
E. present value of the debt; applicable federal rate of interest

 

44. Using the amortization procedure for bonds, if an investor receives cash each period, it debits Cash and credits the Marketable Securities account. The result of this process is a new _____ (called the _____ for use in the computations during the next period.  The bonds are classified as held to maturity.  
A. market value; market price
B. carrying value; amortized cost
C. present value; present value of future cash flows
D. market value; present value of future cash flows
E. carrying value; present value of future cash flows

 

45. Using the amortization procedure, a holder of the debt securities (the investor) records interest revenue each period by debiting the _____ and crediting _____ which after closing entries increases _____  The bonds are classified as held to maturity.  
A. Marketable Securities account; Interest Revenue; Retained Earnings
B. Interest Revenue; Retained Earnings; Marketable Securities account
C. Retained Earnings; Marketable Securities account; Interest Revenue
D. Marketable Securities account; Interest Expense; Retained Earnings
E. Common Stock account; Interest Expense; Retained Earnings

 

46. The U.S. government will pay Allen $2,500,000 each six months, equal to 2.5% of the $100 million face amount of the treasury bonds (5% annual coupon rate, paid in two installments each year), and will repay the $100 million at the end of five years. At the time Allen purchases the bonds, the market prices these bonds to yield Allen 6% annually (3% each six months). The bonds are classified as held to maturity. Because the market requires a _____ than the _____ on the bonds, the bonds will sell on the market for a _____.  
A. lower yield; stated interest rate; premium
B. lower yield; market interest rate; premium
C. higher yield; stated interest rate; discount
D. lower yield; stated interest rate; discount
E. market yield; stated interest rate; premium

 

47. The U.S. government will pay SB Amos $2,500,000 each six months, equal to 2.5% of the $100 million face amount of the treasury bonds (5% annual coupon rate, paid in two installments each year), and will repay the $100 million at the end of five years. Assume that at the time SB Amos purchases the bonds, the market prices these bonds to yield SB Amos 6% annually (3% each six months). The bonds are classified as held to maturity. SB Amos will pay an amount equal to _____ for the bonds.  
A. $95,734,898
B. 100,000,000
C. 105,567,432
D. 110,987,012
E. 116,802,503

 

48. The U.S. government will pay Bringle $2,500,000 each six months, equal to 2.5% of the $100 million face amount of the treasury bonds (5% annual coupon rate, paid in two installments each year), and will repay the $100 million at the end of five years. At the time Bringle purchases the bonds, the market prices these bonds to yield Bringle 6% annually (3% each six months). The bonds are classified as held to maturity. Bringle will record the following entry.  
A. Marketable Securities…………………………95,734,898
   Cash………………………………………………………………..95,734,898
B. Marketable Securities……………………….100,000,000
   Cash………………………………………………………………100,000,000
C. Cash……………………………………………….. 95,734,898 
   Marketable Securities………………………………………..95,734,898
D. Cash…………………………………………….   100,000,000 
   Marketable Securities………………………………………..95,734,898
E. Cash……………………………………………….105,907,059 
   Marketable Securities ……………………………………..105,907,059

 

49. The U.S. government will pay AirSys $2,500,000 each six months, equal to 2.5% of the $100 million face amount of the treasury bonds (5% annual coupon rate, paid in two installments each year), and will repay the $100 million at the end of five years. At the time AirSys purchases the bonds, the market prices these bonds to yield AirSys 6% annually (3% each six months). The bonds are classified as held to maturity.  AirSys will pay an amount equal to _____ for the bonds.  
A. present value of an annuity of $2.5 million for 10 periods plus the present value of $100 million paid at the end of 10 periods, both cash flows discounted at 3% per period
B. present value of an annuity of $5.0 million for 5 periods plus the present value of $100 million paid at the end of 5 periods, both cash flows discounted at 6% per period.
C. present value of an annuity of $2.5 million for 10 periods plus the present value of $100 million paid at the end of 10 periods, both cash flows discounted at 2.5% per period.
D. present value of an annuity of $5.0 million for 5 periods plus the present value of $100 million paid at the end of 5 periods, both cash flows discounted at 5% per period.
E. the future value of cash flows totaling $125 million

 

50. The U.S. government will pay Turner Company $2,500,000 each six months, equal to 2.5% of the $100 million face amount of the treasury bonds (5% annual coupon rate, paid in two installments each year), and will repay the $100 million at the end of five years. At the time Turner Company purchases the bonds, the market prices these bonds to yield Turner Company 6% annually (3% each six months). The bonds are classified as held to maturity.  Because the market requires a _____ than the _____ on the bonds, the bonds will sell on the market for a _____  
A. lower yield; stated interest rate; premium
B. lower yield; market interest rate; premium
C. higher yield; stated interest rate; discount
D. lower yield; stated interest rate; discount
E. market yield; stated interest rate; premium

 

 

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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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That’s why we have developed 5 beneficial guarantees that will make your experience with our service enjoyable, easy, and safe.

Money-back guarantee

You have to be 100% sure of the quality of your product to give a money-back guarantee. This describes us perfectly. Make sure that this guarantee is totally transparent.

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Zero-plagiarism guarantee

Each paper is composed from scratch, according to your instructions. It is then checked by our plagiarism-detection software. There is no gap where plagiarism could squeeze in.

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Free-revision policy

Thanks to our free revisions, there is no way for you to be unsatisfied. We will work on your paper until you are completely happy with the result.

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Privacy policy

Your email is safe, as we store it according to international data protection rules. Your bank details are secure, as we use only reliable payment systems.

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Fair-cooperation guarantee

By sending us your money, you buy the service we provide. Check out our terms and conditions if you prefer business talks to be laid out in official language.

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