...Over the last 500 years, the double-entry system of accounting has provided the accounting profession with a reliable and accurate way of tracking the economic events of companies. However, with the implementation of computer-based accounting systems over the last few decades, event based accounting has gained popularity. The theory behind event based accounting is that each business transaction can be broken down into one, or a combination of three types of events: economic, business, and information. An economic event is one in which the quantity of resources change, such as selling an item or purchasing a service. Events like receiving an invoice from a supplier, or sending out a purchase order to a vendor are examples of business events. They are necessary to the company even though they are not the monetary or physical transactions for goods or services. Tasks like creating reports and inputting new customers are considered information events. Information events provide the necessary data for the economic or business events that transpire. The double-entry system of accounting focuses on taking those separate events and aggregating them into journal entries. By aggregating them, a great deal of the total information of the event is left out. Under an event based accounting system each event is recorded with as much of the information as possible, and then stored in tables of data that allow the user to recall and compile this information into usable reports. This...
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...Accounting is the most basic framework of business. People use accounting in their daily lives when they study financial statements to make investment decisions, assess interest rather to pay off their house mortgage and calculate rates for car payments. God himself recognize accounting, for he said in his Holy Bible that everyone would be accountable before him when this world comes to an end.(Matthew 12:36) The practice of accounting can be traced back to ancient times, with "accounting books" of various forms discovered as early as 3500 B. C. From the time of 3500 B. C., accounting has progressed slowly through the development of the modern double-entry system published by Luca Paciolo in the fifteenth century until the advent of the computer. In 1581 the first college of accountants was organized with power to regulate entry into the field. Along with the development of modern accounting, a stereotypical image of the accountant was developed, because of its task being routine and purity mathematical in function. The accountant is view as a dull person that is chain to his desk all day. A survey of college students proved that accounting is treated with mental formulaic concepts, thus it has a stereotype image. Accounting may be defined as an information system that provides reports to various individuals or groups about economic activities of an organization or other entity. Accounting is information sciences used to collect, classify, and manipulate financial data for...
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...Journal Entries: Reflection and Reader Response • Journal Entry 1: “What does it mean to be a soldier?” (Reflection/RR) • Journal Entry 2: “Only the dead see the end of war…” (Reflection/RR) • Journal Entry #3: “How does being a solider change a man (or woman)? Are people changed for better or worse or both? What is the effect on the person, and what is the effect on the nation?” (Reflection/RR) • Journal Entry #4: “Reflect on the duality of words. How do words hold infinite power in their ability to simultaneously create and destroy? How do words affect conflict? How do they affect people?” (Reflection/RR) • Journal Entry #5: “Who or what determines our respective identities? Who or what makes you who you are? Why? How? Is it fair? Do we have control over who we are? Who we are perceived to be?” (Reflection/RR) • Journal Entry #6: “What does Oscar Schindler prove about people amid war and destruction? What characters have we encountered thus far in the semester who could also fit into this category? Why is it so important we remember them and tell their stories?” (Reflection/RR) • Journal Entry #7: “What does it mean to have courage? Is it truly more honorable to die than to live? Is this always the case? If not, reflect on the ambiguity of such a statement.” (Reflection/RR) • Journal Entry #8: “What tangibles and intangibles do you carry with you every day? Why are they important to you?” (Reflection/RR) • Journal Entry #9: “In your opinion, can there...
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...ACCT290 WEEK 4 REVERSING ENTRIES JOAN GAPP Journal entries are used to change accounting information in financial systems. Following the double-entry system used in modern accounting, these entries always affect at least two accounts -- one account is debited, while another account is credited. A reversing entry is a journal entry that inverts a previously recorded "regular" entry. The use of reversing entries is optional, but it offers certain advantages, making them very popular in the accounting world. When you reverse an entry made in a prior period, you prevent duplication of revenues or expenses, which improves accuracy. For example, you made an entry to recognize a phone expense last month as part of the closing of the month process. Now the bill has been entered in the accounting system, and an expense was again recognized. The reversing entry will zero out the expense, correcting the situation. Reversing entries related to period closing always are paired with entries from the past. You can enter a journal entry in January and reverse it in February to avoid duplication in February. You don't normally go back to January to reverse an entry done in February. Reversing entries is a simple process that can be performed by any employee without much knowledge of accounting. Basically, the account originally debited is now credited and vice versa. There's no need to research or conduct any calculations -- all you need to do is reverse the original entry using the same exact...
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...School of Nursing, Midwifery and Interprofessional Studies. With reference to acid-base balance explore the role of the respiratory system in maintaining blood pH? ‘We live and die at the cellular level’ (Reid, 2011). Homeostasis is crucial for normal cellular function. Acid-base homeostasis is the part of human homeostasis and refers to the balance between the production and elimination of H+ hydrogen ions (pH) within the body fluids (William, Simpkins, 2001, p.236). Metabolic reactions within the cells often produce a huge excess of H+. Lack of any mechanism for its excretion would lead H+ levels in body fluids rise quickly to the lethal levels (Tortora, Grabowski 2006, p.1001); therefore the homeostasis of the right H+ levels is crucial for our survival. In a healthy person several systems work interdependently on maintaining blood’s pH (Sheldon, 2001, p.23): buffer, renal and respiratory systems. In this essay I will concentrate on the pH of the blood in relation to the acid-base balance and the role that respiratory system has in maintaining it. Blood pH is a measure of its acidity or alkalinity. A pH of 7.4 is considered neutral in the systemic arterial blood within its narrow range of around 7.35 and 7.45. When the pH is greater than 7.45 the blood is considered to be alkalotic and when the pH is lower than 7.35 then the blood is considered acidotic (Sheldon, 2001, p.23). Fig. 1: Diagram of blood pH scale: (JupiterIonizer, 2004) The acidity or alkalinity...
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...Chapter 1 Nursing Images throughout History 1) The angle of mercy 2) The handmaiden 3) The battle-ax 4) The naughty nurse 5) The military image A. Nurses on the battlefield * Hospitalers – specialized soldiers who at the end of battle returned to the outposts to care for the sick and injured * Army nursing service – organize nurses and hospitals and coordinate supplies for the soldiers during the Civil War * Clara Barton a. Provided care in tents set up close to the fighting b. Did not discriminate c. Establishment of the American Red Cross * Harriet Tubman – helped slaves escape to freedom on the underground railroad * Walt Whitman – a poet * Louisa May Alcott – an author * Dorothea Dix – union’s superintendent of female nurses during the Civil War B. Nurses fighting diseases * Florence Nightingale d. Epidemiology – the study of the distribution and origins of disease e. Air, light, nutrition, and adequate ventilation and space assist the patient to recuperate * Lillian Wald & Mary Brewster f. Founded the Henry Street Settlement in NY to improve the health and social conditions of poor immigrants g. Improve health and prevent illness by promoting safe drinking water, adequate sewage facilities, and proper sanitation Florence Nightingale (1820-1910) ...
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...-[ \ UNIVERSITY OF CAPE COAST SCHOOL OF NURSING MSC. ADVANCED NURSING PRACTICE COURSE: ADVANCED CLINICAL PRACTICUM I AND II IN SPECIALTY AREA COURSE CODE: NUR 822S and NUR 829S PATIENT / FAMILY CASE STUDY (A NURSING PROCESS APPROACH) ON A CLIENT WITH GESTATIONAL TROPHOBLASTIC NEOPLASM BY: CHARLOTTE LAMPTEY SN/ADN/15/0030 AUGUST, 2016 CONTENTS * PREFACE * ACKNOWLEDGEMENT * INTRODUCTION CHAPTER ONE: OVERVIEW OF CLIENT SITUATION I. Literature review of gestational trophoblastic neoplasm CHAPTER TWO: COMPREHENSIVE HOLISTIC ASSESSMENT OF PATIENT/FAMILY I. Patient’s medical and personal history including review of the systems II.Physical examination III.Diagnostic evaluation IV.Nutritional assessment V. Psychosocial history VI. Patient developmental assessment VII.Spiritual assessment VIII.Quality of life assessment IX.Admission of patient CHAPTER THREE: ANALYSIS OF DATA CHAPTER FOUR: COLLABORATIVE PLAN OF CARE I. Presumptive medical diagnosis II.Nursing diagnosis III.Evidence-based interventions IV.Additional diagnostic procedures warranted but not done Medication to be ordered CHAPTER FIVE: DISCHARGE PLAN I. Community service and resource needed II.Client education plan III.Plans for follow-up of care CHAPTER SIX: EVALUATION PLAN Termination of care * SUMMARY * CONCLUSION * REFERENCE PREFACE ...
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...How to go to your page This eBook set contains two volumes. The main content pages are contiguously numbered: use the Table of Contents to find those page numbers. The front matter pages and indices are labeled with the Volume number and page separated by a colon. For example, to go to page vi of Volume 1, type Vol1:vi in the “page #” box at the top of the screen and click “Go”. To go to page vi of Volume 2, type Vol2:vi in the "page #" box… and so forth. Encyclopedia of Human Body Systems This page intentionally left blank Encyclopedia of Human Body Systems VOLUME 1 Julie McDowell, Editor Copyright 2010 by ABC-CLIO, LLC All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any form or by any means, electronic, mechanical, photocopying, recording, or otherwise, except for the inclusion of brief quotations in a review, without prior permission in writing from the publisher. Library of Congress Cataloging-in-Publication Data McDowell, Julie. Encyclopedia of human body systems / Julie McDowell. p. cm. Includes bibliographical references and index. ISBN 978–0–313–39175–0 (hard copy : alk. paper) 1. Human physiology—Encyclopedias. I. Title. QP11.M33 2011 612.003—dc22 2010021682 ISBN: 978–0–313–39175–0 EISBN: 978–0–313–39176–7 14 13 12 11 10 1 2 3 4 5 This book is also available on the World Wide Web as an eBook. Visit www.abc-clio.com for details. Greenwood An Imprint of ABC-CLIO, LLC ABC-CLIO, LLC...
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...Biology guide First assessment 2016 Biology guide First assessment 2016 Diploma Programme Biology guide Published February 2014 Published on behalf of the International Baccalaureate Organization, a not-for-profit educational foundation of 15 Route des Morillons, 1218 Le Grand-Saconnex, Geneva, Switzerland by the International Baccalaureate Organization (UK) Ltd Peterson House, Malthouse Avenue, Cardiff Gate Cardiff, Wales CF23 8GL United Kingdom Website: www.ibo.org © International Baccalaureate Organization 2014 The International Baccalaureate Organization (known as the IB) offers four high-quality and challenging educational programmes for a worldwide community of schools, aiming to create a better, more peaceful world. This publication is one of a range of materials produced to support these programmes. The IB may use a variety of sources in its work and checks information to verify accuracy and authenticity, particularly when using community-based knowledge sources such as Wikipedia. The IB respects the principles of intellectual property and makes strenuous efforts to identify and obtain permission before publication from rights holders of all copyright material used. The IB is grateful for permissions received for material used in this publication and will be pleased to correct any errors or omissions at the earliest opportunity. All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted...
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...PN MENTAL HEALTH NURSING EDITION . CO NT ASTERY SERI ES TM N E R EV MOD IE W LE U PN Mental Health Nursing Review Module Edition 9.0 CONtriButOrs Sheryl Sommer, PhD, RN, CNE VP Nursing Education & Strategy Janean Johnson, MSN, RN Nursing Education Strategist Sherry L. Roper, PhD, RN Nursing Education Strategist Karin Roberts, PhD, MSN, RN, CNE Nursing Education Coordinator Mendy G. McMichael, DNP, RN Nursing Education Specialist and Content Project Coordinator Marsha S. Barlow, MSN, RN Nursing Education Specialist Norma Jean Henry, MSN/Ed, RN Nursing Education Specialist eDitOrial aND PuBlisHiNg Derek Prater Spring Lenox Michelle Renner Mandy Tallmadge Kelly Von Lunen CONsultaNts Deb Johnson-Schuh, RN, MSN, CNE Loraine White, RN, BSN, MA PN MeNtal HealtH NursiNg i PN MeNtal HealtH NursiNg review Module editioN 9.0 intellectual Property Notice ATI Nursing is a division of Assessment Technologies Institute®, LLC Copyright © 2014 Assessment Technologies Institute, LLC. All rights reserved. The reproduction of this work in any electronic, mechanical or other means, now known or hereafter invented, is forbidden without the written permission of Assessment Technologies Institute, LLC. All of the content in this publication, including, for example, the cover, all of the page headers, images, illustrations, graphics, and text, are subject to trademark, service mark, trade dress, copyright, and/or other intellectual property rights or licenses...
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...NATIONAL INSTITUTE OF TECHNOLOGY SILCHAR Bachelor of Technology Programmes amï´>r¶ JH$s g§ñWmZ, m¡Úmo{ à VO o pñ Vw dZ m dY r V ‘ ñ Syllabi and Regulations for Undergraduate PROGRAMME OF STUDY (wef 2012 entry batch) Ma {gb Course Structure for B.Tech (4years, 8 Semester Course) Civil Engineering ( to be applicable from 2012 entry batch onwards) Course No CH-1101 /PH-1101 EE-1101 MA-1101 CE-1101 HS-1101 CH-1111 /PH-1111 ME-1111 Course Name Semester-1 Chemistry/Physics Basic Electrical Engineering Mathematics-I Engineering Graphics Communication Skills Chemistry/Physics Laboratory Workshop Physical Training-I NCC/NSO/NSS L 3 3 3 1 3 0 0 0 0 13 T 1 0 1 0 0 0 0 0 0 2 1 1 1 1 0 0 0 0 4 1 1 0 0 0 0 0 0 2 0 0 0 0 P 0 0 0 3 0 2 3 2 2 8 0 0 0 0 0 2 2 2 2 0 0 0 0 0 2 2 2 6 0 0 8 2 C 8 6 8 5 6 2 3 0 0 38 8 8 8 8 6 2 0 0 40 8 8 6 6 6 2 2 2 40 6 6 8 2 Course No EC-1101 CS-1101 MA-1102 ME-1101 PH-1101/ CH-1101 CS-1111 EE-1111 PH-1111/ CH-1111 Course Name Semester-2 Basic Electronics Introduction to Computing Mathematics-II Engineering Mechanics Physics/Chemistry Computing Laboratory Electrical Science Laboratory Physics/Chemistry Laboratory Physical Training –II NCC/NSO/NSS Semester-4 Structural Analysis-I Hydraulics Environmental Engg-I Structural Design-I Managerial Economics Engg. Geology Laboratory Hydraulics Laboratory Physical Training-IV NCC/NSO/NSS Semester-6 Structural Design-II Structural Analysis-III Foundation Engineering Transportation Engineering-II Hydrology &Flood...
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...Employment News 31 May - 6 June 2014 www.employmentnews.gov.in 21 UNION PUBLIC SERVICE COMMISSION EXAMINATION NOTICE NO. 09/2014-CSP (LAST DATE FOR RECEIPT OF APPLICATIONS : 30/06/2014) DATE :31.05.2014 CIVIL SERVICES EXAMINATION, 2014 (Commission’s website-http://upsc.gov.in) F. No. 1/5/2013-E.I(B) : Preliminary Examination of the Civil Services Examination for recruitment to the Services and Posts mentioned below will be held by the Union Public Service Commission on 24th Aug., 2014 in accordance with the Rules published by the Department of Personnel & Training in the Gazette of India Extraordinary dated 31st May, 2014. (i) Indian Administrative Service. (ii) Indian Foreign Service. (iii) Indian Police Service. (iv) Indian P & T Accounts & Finance Service, Group ‘A’. (v) Indian Audit and Accounts Service, Group ‘A’. (vi) Indian Revenue Service (Customs and Central Excise), Group ‘A’. (vii) Indian Defence Accounts Service, Group ‘A’. (viii) Indian Revenue Service (I.T.), Group ‘A’. (ix) Indian Ordnance Factories Service, Group ‘A’ (Assistant Works Manager, Administration). (x) Indian Postal Service, Group ‘A’. (xi) Indian Civil Accounts Service, Group ‘A’. (xii) Indian Railway Traffic Service, Group ‘A’. (xiii) Indian Railway Accounts Service, Group 'A'. (xiv) Indian Railway Personnel Service, Group ‘A’. (xv) Post of Assistant Security Commissioner in Railway Protection Force, Group ‘A’ (xvi) Indian Defence Estates Service, Group...
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