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At year-end, the accounting department at Bell-Jones Industries had prepared the following balance sheet and income statement.

Just prior to the arrival of the outside auditors, one of the accounting staff brought a list of items to the chief financial officer. The staff member was concerned that these items had not been properly accounted for in the financial statements.

1. A source document showing a customer’s return of goods had been missing until just now and had not been processed through the accounting system. The goods had been sold on account to the customer for 9,000 during the current year and were returned to the warehouse for sale to others. The company’s normal gross profit on sales is 30%.

2. Just before year-end, inventory had been purchased on credit at a cost of 60,000, FOB destination. By year-end, it had not yet arrived but it had been included in the ending inventory anyway.

3. At the end of the prior year, there was 80,000 of inventory in transit from a supplier. The goods had been purchased FOB shipping point but had not yet arrived. The goods had been included in last year’s ending inventory anyway.

4. An error had been made in computing the warranty costs for goods sold during the current year. A total of 55,000 had been charged to Warranty Expense, but the correct amount was 75,000.

5. Near year-end, a 100,000 service contract was obtained from a major customer. It was a renewal of an existing contract that would otherwise have expired during the coming year. Because this type of work had been performed many times before for this customer, the contract was entered into the accounting system as a credit sale during the year just ended. Collection of the cash will occur as the services are performed.

6. The adjusting entry to allowance for returns had not yet been recorded at year-end. Using the firm’s usual approach, an additional 10,300 should be recorded.

7. No adjusting entry had been made at year-end to account for doubtful accounts. Using the firm’s usual approach, 5,960 should be charged to expense.

Required

A. Show any entries to the accounting system that you believe should be made as a result of this information. If an item does not require an entry, explain why.

B. What is the proper amount of operating income that should be reported for the period? Prepare a schedule to show how you determined this amount.

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There are three stations in a process: Station-1, Station-2, and Station-3. Three products are produced in this process: Product-A, Product-B, and Product-C. The total volume of production is 130 products per hour. Product-A is produced at a rate of 44 units per hour. Product-B is produced at a rate of 34 units per hour. The rest of the production is Product-C. Product-A goes through Station-1 and Station-2. Product-B goes through Station-1 and Station-3. Product-C goes through all three stations. On average, there are 32 units of different products in Station-1, 42 units of different products in Station-2, and 51 units of different products in Station-3.

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INTRODUCTION:
Our project will be about risk assessment in universities, with a focus on online learning tools and how they can benefit university employees and students, as well as what risks they may face.
Online learning is a form of internet education delivery system that facilitates synchronous and asynchronous resource exchanges across a communication network. It stores content in content repositories and employs Web-based technology to enable students engage with instructors and other students. As the Internet has grown in popularity, an increasing number of people are enrolling in online learning tools like Banner , Black board and LMS .
Online learning tools will benefit teachers in the following ways: Determine a clear learning objective and assessment outcome for each lesson. Marking students’ work is simple, reviewing students’ work is simple, and using multimedia materials to help students remember knowledge and produce engaging lessons is simple. It’s simple to write a review for students.
Furthermore, the advantages of the students will be on It is simple to submit work on time. Finish quizzes more quickly than on paper, Examine the attendance record. Examine your grades and comments.
As an Internet-based learning approach, online learning tools rely on the Internet for its execution. On the other side, the Internet is a center for a range of interesting activity and potential threats. As a result, security threats, dangers, and attacks are always available in the e-learning environment.
Many educational institutions, unfortunately, are rushing to install online learning management systems without careful planning or a thorough understanding of online learning security. When it comes to online learning, security refers to the fact that “all authorized users have access to learning resources when they are needed.” Any component of an online learning system can be hacked or attacked since it takes place over the Internet.
QUESTIONS:
1. Risk Assessment Methodology and tools: Provide description of Risk assessment methodology. Are you following any standard to conduct Risk Assessment? Are you deploying any Risk assessment tool?
2. Identification in Planning PhaseA) Assets { List down Assets either in bullets or table also provide cost}B) Threats { List down threats in your system under discussion}C) Vulnerabilities { List down threats in your system under discussion }D) Control measures { List down available control measures in your system under discussion }
3. Risk Assessment Matrix- Develop a Risk Assessment Matrix for the Project to define a minimum of 3 severity levels. The Risk Assessment Matrix may be unique to the Project or may be developed from a publicly available version. Each risk event identified should be rated for its severity based on the Likelihood of Occurrence and the Impact on the Project and the results documented in the Risk Register. Based on the severity rating, the risks should be prioritized and the results entered into the Risk Register.
4. Risk Response: Develop a Risk Response for each High Severity risk. The Risk Response should provide a mitigating action and assign the risk to one person to manage. The mitigating action should be specific to the Project and lower the overall impact on the Project or lower the likelihood of occurrence. More than one mitigation technique may be used for each risk. Each Risk Response should be recorded in the Risk Register.

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SMART goals are:

· S – specific

· M – measurable

· A – achievable

· R – realistic

· T – timely or time-based (has a deadline)

Each team member will create an individual performance goal with regards to their studies using the SMART Model below. What specific behaviours or consequences would you like to achieve? This can be attaining a certain grade in a course, school-life balance, learning a particular subject, strengthening relationships with faculty or peers, showing up to class on time, new ways of studying, etc… Take no more than 5 minutes to create this goal

LIST OF ENTIRE TEAM’S SMART GOALS

List each group member’s goal on the worksheet here. Select only one that the team will develop into a specific plan to achieve

SELECT ONLY ONE GOAL THAT THE TEAM WILL DEVELOP

List the single goal that the team will develop a self management plan for.

Goal:

PLAN TO ACHIEVE THE SELF MANAGEMENT GOAL

Using the one selected goal, set a deadline for achievement and create a plan by listing at least 6 action items. Each action also needs to be specific, measurable, achievable and realistic. Remember to use your knowledge of how individuals learn within organizations when crafting your plan.

u have to do only 1 member part and these answers send me before 7 October

only for me first 2 questions are only for me 1 person

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