...1) Accrual accounting “means that transactions are recognized (recorded) when revenues are earned and when expenses are incurred” (Martin, 2001) the text explains accrual accounting provides a more complete financial picture of a human service agency. 2) Cash method accounting “means that transactions are recognized (recorded) only when cash is received (when revenues are actually received) and only when cash is paid out (when expenses are actually paid)” (Martin, 2001). The text explains that this method is often used, but is not the most accurate method that should be used in a human service agency. 3) A: Recorded using accrual method “Accrual accounting means that transactions are recognized (recorded) when revenues are earned and when expenses are incurred” (Martin, 2001) Accrual accounting gives a human service agency more information and less room for mistakes to be made. B: Recorded using cash method “Only cash in and cash out transactions are recognized (recorded) under cash accounting” (Martin, 2001) when a human agency uses cash accounting it leaves more room for mistakes to be made because not always will all the information be accurate. 4) Revenue recorded equal the cash received, from my understanding of the text that in accrual accounting all revenue earned and expenses are recorder, and in cash accounting then the cash is recorded so I would answer the question as no accrual accounting revenue recorded is not equal to cash received. 5) Statement of cash...
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...HSM 260 Entire Course FOR MORE CLASSES VISIT www.hsm260edu.com HSM 260 Week 1 CheckPoint Definition Scavenger Hunt HSM 260 Week 1 DQ 1 and DQ 2 HSM 260 Week 2 CheckPoint Accrual Method HSM 260 Week 2 Assignment Personal Balance Statement (Appendix C) HSM 260 Week 3 CheckPoint Cost Per Output Cost Per Outcome Response HSM 260 Week 3 DQ1 and DQ2 HSM 260 Week 4 CheckPoint Financial Ratios HSM 260 Week 4 Assignment Fixed Costs, Variable Costs, and Break HSM 260 Week 5 CheckPoint Forecasting HSM 260 Week 5 DQ1 and DQ2 HSM 260 Week 6 Assignment Fee Setting HSM 260 Week 6 CheckPoint Calculating Fixed Costs, Variable Cost HSM 260 Week 7 CheckPointCatalog of Federal Domestic Assistance HSM 260 Week 7 DQ1 and DQ2 HSM 260 Week 8 Assignment Foundations Paper HSM 260 Week 8 CheckPoint Collaborative Fund-raising Activity HSM 260 Week 9 Capstone DQ HSM 260 Week 9 Final Analyzing Financial Statements ………………………………………………………………. HSM 260 Week 1 CheckPoint Definition Scavenger Hunt FOR MORE CLASSES VISIT www.hsm260edu.com Define each of the following basic accounting terms in your own words by finding sources on the Internet. Provide the URL that supports the definition you have created for each item. GAAP Basic accounting formula Transaction, t-account General ledger Debit Credit Account balance Trial balance Journal Assets Liabilities Net assets Accounts receivable Accounts payable Revenues Post your definitions as a Microsoft® Word attachment...
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...HSM 260 Course Calendar |Monday |Tuesday |Wednesday |Thursday |Friday |Saturday |Sunday | |Week 1 |Day 1 |Day 2 |Day 3 |Day 4 |Day 5 |Day 6 |Day 7 | |HSM 260 |Post Bio 12/02 |DQ 1 12/03 | |DQ 2 12/05 |Definition Scavenger Hunt Check Point 12/06 | | | |Week 2 |Day 1 |Day 2 |Day 3 |Day 4 |Day 5 |Day 6 |Day 7 | |HSM 260 | | | |Accrual Method CheckPoint 12/12 | | |Personal Balance Statement 12/15 | |Week 3 |Day 1 |Day 2 |Day 3 |Day 4 |Day 5 |Day 6 |Day 7 | |HSM 260 | |DQ 1 12/17 | |DQ 2 12/19 |Cost Per Output/Cost Per Outcome Response CheckPoint 12/20 | | | |Week 4 |Day 1 |Day 2 |Day 3 |Day 4 |Day 5 |Day 6 |Day 7 | |HSM 260 | | | |Financial Ratios CheckPoint 01/09 | | |Fixed Costs, Variable Costs, and Break-Even Point 01/12 | |Week 5 |Day 1 |Day 2 |Day 3 |Day 4 |Day 5 |Day 6 |Day 7 | |HSM 260 | |DQ 1 01/14 | |DQ 2 01/16 |Forecasting CheckPoint 01/17 | | | |Week 6 |Day 1 |Day 2 |Day 3 |Day 4 |Day 5 |Day 6 |Day 7 | |HSM 260 | | | |Calculating Fixed Costs, Variable Costs, and Break-Even Point for a Program CheckPoint 01/23 | | |Fee Setting 01/26 | |Week 7 |Day 1 |Day 2 |Day 3 |Day 4 |Day 5 |Day 6 |Day 7 | |HSM 260 | |DQ 1 01/28 | |DQ 2 01/30 |Catalog of Federal Domestic Assistance CheckPoint 01/31 | | | |Week 8 |Day 1 |Day 2 |Day 3 |Day 4 |Day 5 |Day 6 |Day 7 | |HSM 260 | | | |Collaborative Fund-raising Activity CheckPoint 02/05 | | |Foundations Paper 02/09 | |Week 9 |Day 1 |Day 2 |Day 3 |Day 4 |Day 5 |Day 6 |Day 7 | |HSM 260 | | |Capstone Discussion Question ...
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...MISSIE DUNLAP HSM/260 DR. MARY JOHNSON WEEK 1 5/25/2013 1. GGAP- (Generally Accepted Accounting Principles) These are a set of rules, standards ,conventions, and procedures that were established by The Financial Accounting board for reporting financial information. www.investorworld.com 2. Basic accounting formula- Assets = Liabilities + Capital This formula is for double entry bookkeeping systems. This formula must always balance so that the company has the assets and funds it needs to operate. www.accountingtools.com 3. Transaction, T-account- is also a set of financial records that also use double entry bookkeeping. The name T-account comes from the appearance of the records. www.investopedia.com 4. Debit and credit- entries made in account ledgers to show changes in value because of transactions made by the business. www.wikipedia.org 5. Trial balance- A list of general ledger accounts, they contain the name of the nominal ledger account, as well as the value. It will hold either a debit or credit balance value. www.wikipedia.org 6. Journal- a file in a book or on a computer of monetary transactions that are entered the first time they are processed. The list is in chronological sequences by date. www.wikipedia.org 7. Assets and liabilities- assets are things you own such as car, house, or business. Liabilities are things that are owed such as mortgage, car payment, and student loans. These can determine...
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...Fixed Variable and Break Even points David Anderson HSM/260 July 14, 2013 Melvin Green Fixed Variable and Break Even points Fixed Costs, Variable Costs, and Break-Even Point Part 1 During the sixth month of the fiscal year, the program director of the Westchester Home-Delivered Meals program decides to again recalculate fixed costs, variable costs, and the Break-Even Point using the high to low method. Included here are the number of meals served and the total costs of the program for each of the first six months: Month Meals Served Total Costs July (3,500) $20,500 August (4,000) $22,600 September (4,200) $23,350 October (4,600) $24,500 November (4,700) $25,000 December (4,900) $26,000 Recalculate fixed costs, variable costs, and the BEP. What are the variable costs? What are the fixed costs? How many meals will the WHDM program need to provide during the fiscal year to reach the BEP? How much profit will the program earn if it completes its 45,000-meal contract with the City of Westchester? Meals: High-Low= Cost: High-Low= The variable cost per meal: The variable cost for the low month: Fixed cost: (Monthly BEP) (Fiscal-year BEP) WHDM program profit analysis = meal contract Break Even Point (BEP) = 1,008 Revenue 1,008 Meals at Total Cost Per meal Total Profit = Exercise 10.2 It has been two years since the New River Community Council (NRCC) started its newsletter dealing with state and community...
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...Forecasting HSM/260 University of Phoenix 06/20/2013 Exercise 9.1 The following data represent total personnel expenses for the Palmdale Human Service Agency for past four fiscal years: 20X1 $5,250,000 20X2 $5,500,000 20X3 $6,000,000 20X4 $6,750,000 Forecast personnel expenses for fiscal year 20X5 using moving averages, weighted moving averages, exponential smoothing, and time series regression. For moving averages and weighted moving averages, use only the data for the past three fiscal years. For weighted moving averages, assign a value of 1 to the data for 20X2, a value of 2 to the data for 20X3, and a value of 3 to the data for 20X4. For exponential smoothing, assume that the last forecast for fiscal year 20X4 was $6,300,000. You decide on the alpha to be used for exponential smoothing. For time series regression, use the data for all four fiscal years. Which forecast will you use? Why Moving Averages Fiscal Year Expenses 20X2 $ 5,500,000 20X3 6,000,000 20X4 6,750,000 20X2-X4 6,083,333 20X5 6,083,333 = $2,277,776 3 I followed Rule 3. Older data are less important than more recent data. I decided to only go back three years so I added...
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...HSM/260 Week 6 By: Natalie Neuman Assignment: Fee Setting Exercise 11.1 The government benefits seminar for children and families was a major success, so Advocates for Children will carry out a similar seminar in a nearby town. The executive director has decided that this second seminar should make the highest possible amount of money. For this reason, they will not offer a reduced fee schedule, and all attendees must pay the entire fee. This seminar will happen in a smaller room than the first one did, which can only leave space for 45 trainees, at most. Here is the seminar's proposed budget: Proposed Seminar Budget 1. Conference room rental $175.00 $ 175.00 2. Audiovisual equipment Rental $75.00 3. 4 presenters @ $500 $2,000.00 4. 45 workbooks @ $15 $675.00 5. 45 lunches @ $12 $540.00 6. 45 coffees @ $3.50 $158.00 Subtotal $3,623.50 7. Indirect costs @ 25% of $3,622.50 $ 906.00 Subtotal $4,529.00 8. Profit margin @ 5% of $4,528.13 $ 227.00 Subtotal $4,756.00 You are the executive director. Following the checklist in Figure 11.1, perform all the computations necessary to set a fee. What will your fee be? What is your...
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...Nicole L. Lee HSM/260 September 20, 2013 Arin Norris Checkpoint: Definition Scavenger Hunt GAAP- Generally accepted accounting principles- refer to the standard framework of guidelines for financial accounting used in any giving jurisdiction. 2. generally known as accounting standards or standard accounting practice. (Wikipedia) Basic - forming or relating to the most important part of something. 2. forming or relating to the first or easiest part of something not including anything extra (Merriam-Webster.com/dictionary) accounting - the skill, system, or job of keeping the financial records of a business or person (Merriam-Webster.com/dictionary) formula - a plan or method for doing, making, or achieving something. 2. a list of the ingredients used for making something 3. mathematics: a general fact or rule expressed in letters and symbols (Merriam-Webste.com/dictionary) Transaction - The act of transaction or the fact of being transacted. 2. Something transacted, especially a business agreement or exchange. 3. Communication involving two or more people that affects all those involved. (www.thefreedictionary.com) account - A narrative or record of events. 2. a reason given for a particular action or event. 3. a formal banking, brokerage, or business relationship established to provide dealings, and other financial transactions. 4. Worth, standing, or importance. 5. profit or advantage. (www.thefreedictionary.com) General - involving, applicable to...
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...Catalog of Federal Domestic Assistance Holly Regan HSM/260 April 30, 2014 Greg O'Donnell Catalog of Federal Domestic Assistance According to the University of Phoenix, the non-profit XYZ Corporation is incorporated as a 501(c)3 in the state of Texas. The organization’s mission is to provide psychiatric counseling services for residents of El Paso County. XYZ receives funding from the state government on an annual basis to provide services to those deemed to be medically indigent—that is, those residents who have an income less than 150% of the poverty level, based on federal poverty guidelines. Patients are required to pay a fee, which can be as low as $20.00 per visit, based on their income. XYZ employs a staff of four licensed professionals. As a result of the demand for the service and a clear need in the area, XYZ received additional funding in late 2003 to open a satellite office, (University of Phoenix, 2014, Week 7 Supplement). While searching for needed federal assistance programs, the director honed in on three plans specific to its growing target population which are AARA Grants to Health Center. Program Title Agency/Office Type of Assistance Comprehensive Community Mental Health Services for Children with Serious Emotional Disturbances (SED | Department of Health and Human Services Substance Abuse and Mental Health Services AdministrationWebsite Address (153): http://www.samhsa.gov | 93.104 B - Project Grants (Discretionary)...
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...|[pic] |SYLLABUS | | |Axia College/College of Social Sciences | | |HSM/260 Version 3 | | |Financial Management for Human | | |Service Managers | Copyright © 2009, 2007 by University of Phoenix. All rights reserved. Course Description This course focuses on conceptual understanding and practice of financial management as it applies to human service agencies. Students complete the course with a better understanding of basic accounting concepts, budgets and budgeting systems, how to create performance measures, and the ability to analyze financial statements for the purpose of cost analysis and forecasting. Aspects of setting fees, funding, and risk management are also covered. Policies Faculty and students/learners will be held responsible for understanding and adhering to all policies contained within the following two documents: • University policies: You must...
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...|[pic] |Course Syllabus | | |Axia College/College of Social Sciences | | |HSM/260 Version 3 | | |Financial Management for Human | | |Service Managers | Copyright © 2009, 2007 by University of Phoenix. All rights reserved. Course Description This course focuses on conceptual understanding and practice of financial management as it applies to human service agencies. Students complete the course with a better understanding of basic accounting concepts, budgets and budgeting systems, how to create performance measures, and the ability to analyze financial statements for the purpose of cost analysis and forecasting. Aspects of setting fees, funding, and risk management are also covered. Policies Faculty and students/learners will be held responsible for understanding and adhering to all policies contained within the following two documents: • University policies: You must...
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...CompTIA SY0-301 CompTIA Security+ Version: 20.2 QUESTION NO: 1 A password history value of three means which of the following? A. Three different passwords are used before one can be reused. B. A password cannot be reused once changed for three years. C. After three hours a password must be re-entered to continue. D. The server stores passwords in the database for three days. Answer: A Explanation: QUESTION NO: 2 In order to provide flexible working conditions, a company has decided to allow some employees remote access into corporate headquarters. Which of the following security technologies could be used to provide remote access? (Select TWO). A. Subnetting B. NAT C. Firewall D. NAC E. VPN Answer: C,E Explanation: QUESTION NO: 3 Which of the following is the BEST approach to perform risk mitigation of user access control rights? A. Conduct surveys and rank the results. B. Perform routine user permission reviews. C. Implement periodic vulnerability scanning. D. Disable user accounts that have not been used within the last two weeks. Answer: B Explanation: 2 QUESTION NO: 4 Which of the following devices is BEST suited for servers that need to store private keys? A. Hardware security module B. Hardened network firewall C. Solid state disk drive D. Hardened host firewall Answer: A Explanation: QUESTION NO: 5 All of the following are valid cryptographic hash functions...
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...........................79 Shri O. P. Jindal August 7, 1930 – March 31, 2005 O. P. Jindal Group – Founder and Visionary Only a life lived for others is a life lived worth while An industrialist par excellence under whose aegis the O P Jindal Group grew from strength to strength. But for the world at large Late Shri O P Jindal was much more than that. He was also a leader of masses, some one who would often champion the cause of the poor and downtrodden. He was not just a celebrated politician, but also a great humanitarian and an avant-grade visionary. His life both as an industrialist and as social worker left an indelible mark on this nation. And for us at O P Jindal group, his life gives us inspiration to touch new heights. 1 Message from Vice Chairman’s desk Mr. Sajjan...
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...of Directors’ Responsibility 19 Group Structure 107 Investors’ Overview 21 Corporate Information 108 Investor Relations Report 22 Board of Directors 109 Share Performance 24 Profiles of Directors 110 Shareholders’ Information 30 Management Committee 115 Financial Calendar 35 Performance Review 117 Financial Statements 36 Q&A with the MD/CEO 173 List of Properties 43 Business Review 200 Corporate Directory 63 PDB in the News 201 Notice of Annual General Meeting 64 Highlights 2010/11 Proxy Form 70 Crude Oil and Petroleum Product Price Trend 71 Economic Outlook 72 Group Financial Summary 75 Simplified Group Financial Position 76 Value Added Statement FY 2010/11 Financial Highlights 4 29th Annual General Meeting Sapphire Ballroom, Level 1, Mandarin Oriental Kuala Lumpur, Kuala Lumpur City Centre, 50088 Kuala Lumpur on Thursday, 28 July 2011 at 10.00 a.m. inside • Share price growth of 82.3% over 12 months • Total annualised shareholders’ return of 26.5% over 10 years By delivering strong performance every quarter, PDB’s share price has risen steadily as shareholders’ confidence continued to increase, supported by regular communication and active investor relations...
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...Windows Server® 2008 FOR DUMmIES ‰ by Ed Tittel and Justin Korelc Windows Server® 2008 For Dummies® Published by Wiley Publishing, Inc. 111 River Street Hoboken, NJ 07030-5774 www.wiley.com Copyright © 2008 by Wiley Publishing, Inc., Indianapolis, Indiana Published by Wiley Publishing, Inc., Indianapolis, Indiana Published simultaneously in Canada 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, scanning or otherwise, except as permitted under Sections 107 or 108 of the 1976 United States Copyright Act, without either the prior written permission of the Publisher, or authorization through payment of the appropriate per-copy fee to the Copyright Clearance Center, 222 Rosewood Drive, Danvers, MA 01923, (978) 750-8400, fax (978) 646-8600. Requests to the Publisher for permission should be addressed to the Legal Department, Wiley Publishing, Inc., 10475 Crosspoint Blvd., Indianapolis, IN 46256, (317) 572-3447, fax (317) 572-4355, or online at http:// www.wiley.com/go/permissions. Trademarks: Wiley, the Wiley Publishing logo, For Dummies, the Dummies Man logo, A Reference for the Rest of Us!, The Dummies Way, Dummies Daily, The Fun and Easy Way, Dummies.com, and related trade dress are trademarks or registered trademarks of John Wiley & Sons, Inc. and/or its affiliates in the United States and other countries, and may not be used without written permission...
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