110.A company sells garden hoses and uses the perpetual inventory system to account for its merchandise. The beginning balance of the inventory and its transactions during September were as follows: September 1:Beginning balance of 18 units at $13 each September 12:Purchased 30 units at $14 each September 19:Sold 24 units at $30 selling price each September 20:Purchased 24 units at $17 each September […]
115.If a company issues a check for $2,900 in payment of merchandise, identify the journal the transaction would be recorded in: A. Cash disbursements journal. B. Sales journal. C. Cash receipts journal. D. Purchases journal. E. General journal. 116.Barrier Scuba Equipment purchased supplies costing $3,000 on credit. Identify the journal the transaction would be recorded in: A. Cash disbursements journal. B. Sales journal. C. Cash receipts journal. D. Purchases journal. E. General […]
71. 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. 72. A classified balance sheet: A. Measures a company’s ability to pay its bills on time. B. Organizes assets and liabilities into important subgroups. C. Presents revenues, expenses, and net income. D. Reports operating, investing, and […]
Multiple Choice Questions 23.Which of the following statements is NOT correct? A. The accountant obtains information about wages subject to payroll taxes from the payroll register. B. Most commercial banks are authorized to accept the employee’s tax deposits for federal income taxes withheld and the employer’s and employees’ shares of social security taxes. C. Payroll tax deposits can be made electronically or using a Federal […]
151. (CMA Jun 96 #6) All-Things Inc. manufactures a variety of consumer products. The company’s founders have managed the company for thirty years and are now interested in retiring. Consequently, they are seeking to sell the company. Trial Associates is looking into the acquisition of All-Things and has requested the latest financial statements and selected financial ratios in order to evaluate All-Things’ financial stability and […]
31) What will be the Fair Score Company budgeted amount of cost of goods sold? A) $8,160,000 B) $6,800,000 C) $6,460,000 D) $6,120,000 E) $5,975,000 Use the information below to answer the following question(s). Layne Cedar manufactures cedar chests. The estimated number of chests for the first three months of 2012 is as follows: Month Sales January 10,000 February 14,000 March […]
71.Refer to the information above. Assuming that Anderson uses the LIFO cost flow assumption, it should record this inventory shrinkage by: A. Debiting Cost of Goods Sold $7,000. B. Crediting Cost of Goods Sold $7,500. C. Debiting Cost of Goods Sold $7,500. D. Crediting Cost of Goods Sold $7,000. 10 × $700 = $7,000 72.Refer to the information above. Assuming that […]
1. Accounts are records of increases and decreases in individual financial statement items. 2. A chart of accounts is a listing of accounts that make up the journal. 3. Accounts payable are accounts that you expect will be paid to you. 4. The chart of accounts should be the same for each business. 5. Consuming goods and services in the process of generating revenues results in […]
MULTIPLE CHOICE. Choose the one alternative that best completes the statement or answers the question. 21) Costing systems that are used for costing like or similar units of products in mass production are called 21) ______ A) job-costing systems. B) process-costing systems. C) inventory-costing systems. D) bulk costing systems. E) weighted-average costing systems. 22) Which of the following manufactured products should use process costing? […]
66. The payback period of this investment is: A. Four years. B. Five years. C. Six years. D. Over six years. 67. The expected rate of return on average investment in this equipment is: A. 15%. B. 20%. C. 7.5%. D. Some other percentage. Neville Company is considering an investment of $380,000 in heavy equipment which will enable the company to be more competitive in the construction industry. The […]
Respond to Post 1 and 2 with 250 words each.
Post 1
1. Provide an example of a law enforcement agency in the United States that has implemented effective operational security (OPSEC) procedures since 9/11?
An example of a law enforcement agency that has increased its OPSEC since the 9/11 attacks is the department of homeland security. The department of homeland security has increased there OPSEC because of 9/11 and are trying to prevent another terrorist attack from Happening in the United States. However, every law enforcement agency around the United States now has a newly minted OPSEC policy. I know that in the United States Army we had classes on OPSEC more times, than I can count. There was one time when an individual posted a mission time and destination on social media and we had to change our whole mission and discipline that particular soldier for their actions. This could have gotten us injured or killed. OPSEC is vitally important to law enforcement because when we go to take out an intended target it is important they do not know that we are coming.
2. What were the OPSEC procedures?
OPSEC has its very own unique feature. A five-step process controls this. The first one that the department of homeland security uses is apply countermeasure. This is when they obtain all the assorted information and will apply the OPSEC measures to tackle the incident at hand. The next step is that we have to analyze the vulnerabilities. This is when the OPSEC will find all the holes and will find a way to close all the loops in there vulnerabilities to ensure the OPSEC cannot be broken again or have the enemy find its way in. The next step is identify critical information. This is OPSEC step when we take our time to analyze the information at hand. This will give OPSEC the chance to analyze all the Intel and information that is in front of them. This will give OPSEC its title and what information we are trying to protect. The fourth step is assess the risk. This is where OPSEC will take the information and assess our risk of what is going on. This will give us what risk countermeasure we need to take on the situation. The last step is to analyze the threat. This is where OPSEC will come into play and give us the information and tools on how to analyze and deal with the threat at hand. OPSEC has many steps and all need to be followed In order to be sure that our information and security remains where it should be at all times.
3. Describe what problems you envision the lack of an effective OPSEC program could hold for a local, county, state, tribal, or federal law enforcement agency.
In any program, a lack of OPSEC there will be unseen consequences for all parties involved. Lack of OPSEC and letting criminals know what we are doing will result in poor results for the law enforcement parties involved and will most likely get someone injured or even the possibility that they can be killed because of the lack of OPSEC. OPSEC is extremely important to any law enforcement agency because OPSEC creates our operational capabilities in the field and in every manner, which OPSEC is required for. OPSEC is single handily more important to any operation and law enforcement agency and our operations start with OPSEC.
Post 2
1. Provide an example of a law enforcement agency in the United States that has implemented effective operational security (OPSEC) procedures since 9/11?
The Department of Homeland Security (DHS) was created by the Patriot Act of 2001 after the 911 tragedy. This federal agency serves as the lynchpin of operational security (OPSEC) in the post 911 environment (dhs.gov, 2019). DHS is probably the most glaring example of a law enforcement agency that has implemented OPSEC on a national level. The have been part of the intelligence cycle for almost twenty years. Before 911, there was limited sharing of intelligence form collecting, analyzing, validating, and dissemination of information across local and federal law enforcement agencies. DHS has provided mechanisms which serves as the conduit for all intelligence gleaned for distribution to various agencies. They also provide safe guarding, preservation, and dissemination of protected information through an in-depth operational security plan (OPSEC).
2. What were the OPSEC procedures?
OPSEC procedures consist of a five step process according to DHS directive: identify critical information, analyze the threat, analyze the vulnerabilities, assess the risk, and apply countermeasures (dhs.gov, 2019). DHS applies OPSEC across the chain of command and each division chief, operations divisions, and field agents are trained to apply OPSEC across operational command structure. As with many large federal organizations, OPSEC is taken very seriously throughout the organization and CBT modules are required for concurrent training standards to ensure compliance. The program is only as effective as the training provided. Law enforcement agencies must ensure OPSEC compliance to prevent lapses in judgment by personnel that could compromise an ongoing investigation or planned operation for the future.
3. Describe what problems you envision the lack of an effective OPSEC program could hold for a local, county, state, tribal, or federal law enforcement agency.
An effective OPSEC program is essential in the modern law enforcement era. Without it, it would spell disaster for many law enforcement agencies. The potential for operational plans could be compromised and potentially cause great harm to personnel. Furthermore, social media plays a vital role in daily communications in the current climate. If a hacker were to penetrate social media accounts of personal or agency accounts, it could cause great disruption due to information that may be leaked to the public. There must be accountability and transparency to forge strong public trust in the law enforcement agencies. In order to maximize operational capacity and security, OPSEC must be executed at the highest level by all who actively participate in law enforcement operations.
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