Apply Jean Piaget’s preoperational stage theory (symbolic thought, pretend play, and egocentrism) to early childhood development. Give an example for each.

Explain why children during early childhood are unable to understand law of conservation.

Apply Vygotsky’s concepts of scaffolding and zone of proximal development to early childhood cognitive development.  Apply by using an example.

Explain how the impact poverty has on academic experiences and IQ.

Describe the effects of television on learning. How much television will you allow your children to watch?

Provide examples of the appearance-reality distinction.

What are scripts?  Explain.

Explain autobiographical memory (episodic memory).

Summarize the factors that influence memory.

Identify different memory strategies used by preschoolers.

Describe the process of how words are learned by preschoolers.

Explain whole-object assumption.

Explain contrast assumption.

Describe the process of how preschoolers learn grammar.

What is overregularization?

Why questions containing “what,” “who,” and “where” appear earlier than questions of “why,” “when,” “which,” and “how”?

Explain the role of pragmatics in language development.

Describe the importance of Vygotsky’s concept of inner speech.

Jani Subramanian, owner of Jani's Flowers and Gifts, produces gift baskets for various special occasions. Each gift basket includes fruit or assorted small gifts (e.g., a coffee mug, deck of cards, novelty cocoa mixes, scented soap) in a basket that is wrapped in colorful cellophane. Jani has estimated the following unit sales of the standard gift basket for the rest of the year and for January of next year.

Jani likes to have 5% of the next month's sales needs on hand at the end of each month. This requirement was met on August 31.

Two materials are needed for each fruit basket:

The materials inventory policy is to have 5% of the next month's fruit needs on hand and 30% of the next month's production needs of small gifts. (The relatively low inventory amount for fruit is designed to prevent spoilage.) Materials inventory on August 31 met this company policy.

Required:

1. Prepare a production budget for September, October, November, and December for gift baskets. (Note: Round all answers to the nearest whole unit.)

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2. Prepare a direct materials purchases budget for the two types of materials used in the production of gift baskets for the months of September, October, and November. (Note: Round answers to the nearest whole unit.)

Anderson Company is preparing budgets for the upcoming quarter ending October 31st. The marketing director has provided the following information to the Budget Committee. Currently, the company sells one product, the korda, for $25 per unit. Budgeted sales (in units) for the next five months are as follows:

August. 15,000

September. 45,000

October. 37,000

November. 25,500

December. 26,250

• To minimize the risk of stockouts, the company has a policy to maintain an ending inventory of 18% of the following month’s budgeted sales. At the beginning of the quarter, the company had 7,500 units of korda in inventory.

• Each unit of korda requires 2 kilograms of direct materials. The company has a policy that materials on hand at the end of each month must be a minimum of 20% of the following month’s production. At the beginning of the quarter, the company has 15,600 kilograms of direct materials on hand. Each kilogram of direct material costs $3.00.

• Each unit of korda requires 0.2 hours (12 minutes) of direct labour. The company pays employees a standard wage of $15.00 per hour. • The company applies overhead on the basis of direct labour hours. The variable manufacturing overhead rate is $12.00 per direct labour hour. Fixed overhead is $81,978 per month.

• The company has variable selling and administrative costs that are equal to $0.75 per unit sold. Fixed selling and administrative costs are estimated to be $100,000 per month. • All sales are made on account. The company collects 65% of the sales revenue in the month of the sale, and the remaining 35% in the month following the sale. At the start of 2 the quarter, the company has $45,000 in accounts receivable that are deemed to be fully collectible.

• As stated, the company pays $3.00 per kilogram of direct materials. The company pays for 70% the direct materials purchases in the month of the purchase and pays the remaining 30% in the month following the purchase. At the beginning of the month, the company owes $20,000 to creditors.

Budgeted Sales Revenue: August - $375,000. Sept - $1,125,000. October - $937,500. Qauarter - $2,437,500

Required Production in Units: August - 15,600. Sept - 43.650. October - 35,340. Quarter - 94,590

Total Direct Labour Cost: August - $46,800. Sept - $130,950. October - $106,020 Quarter - $283,770

(A) Prepare the overhead budget for August, September, and October, and for the quarter-end.

(B) Prepare the ending finished goods inventory budget for the quarter-end.

(C) Prepare a cost of goods sold budget for the quarter-end.

(D) Prepare the selling and administrative expense budget for August, September, and October, and for the quarter-end.

Jani Subramanian, owner of Jani's Flowers and Gifts, produces gift baskets for various special occasions. Each gift basket includes fruit or assorted small gifts (e.g., a coffee mug, deck of cards, novelty cocoa mixes, scented soap) in a basket that is wrapped in colorful cellophane. Jani has estimated the following unit sales of the standard gift basket for the rest of the year and for January of next year.

Jani likes to have 6% of the next month's sales needs on hand at the end of each month. This requirement was met on August 31.

Two materials are needed for each fruit basket:

The materials inventory policy is to have 6% of the next month's fruit needs on hand and 30% of the next month's production needs of small gifts. (The relatively low inventory amount for fruit is designed to prevent spoilage.) Materials inventory on August 31 met this company policy.

Required:

1. Prepare a production budget for September, October, November, and December for gift baskets. (Note: Round all answers to the nearest whole unit.)

2. Prepare a direct materials purchases budget for the two types of materials used in the production of gift baskets for the months of September, October, and November. (Note: Round answers to the nearest whole unit.)

3. Why do you think there is such a big difference in budgeted units from November to December? Why did Jani budget fewer units in January than in December?

1. December includes the holiday season and is a time when many gifts are given, January is a month of fewer gift giving occasions.
2. December is the last month of the year so Jani has too budget all the balance units in her Annual budget to meet her targets.
3. None of the above.

Production Budget and Direct Materials Purchases Budget

Jani Subramanian, owner of Jani's Flowers and Gifts, produces gift baskets for various special occasions. Each gift basket includes fruit or assorted small gifts (e.g., a coffee mug, deck of cards, novelty cocoa mixes, scented soap) in a basket that is wrapped in colorful cellophane. Jani has estimated the following unit sales of the standard gift basket for the rest of the year and for January of next year.

Jani likes to have 8% of the next month's sales needs on hand at the end of each month. This requirement was met on August 31.

Two materials are needed for each fruit basket:

The materials inventory policy is to have 8% of the next month's fruit needs on hand and 40% of the next month's production needs of small gifts. (The relatively low inventory amount for fruit is designed to prevent spoilage.) Materials inventory on August 31 met this company policy.

Required:

1. Prepare a production budget for September, October, November, and December for gift baskets. (Note: Round all answers to the nearest whole unit.)

2. Prepare a direct materials purchases budget for the two types of materials used in the production of gift baskets for the months of September, October, and November. (Note: Round answers to the nearest whole unit.)

3. Why do you think there is such a big difference in budgeted units from November to December? Why did Jani budget fewer units in January than in December?

1. December includes the holiday season and is a time when many gifts are given, January is a month of fewer gift giving occasions.
2. December is the last month of the year so Jani has too budget all the balance units in her Annual budget to meet her targets.
3. None of the above.

Production Budget and Direct Materials Purchases Budget

Jani Subramanian, owner of Jani's Flowers and Gifts, produces gift baskets for various special occasions. Each gift basket includes fruit or assorted small gifts (e.g., a coffee mug, deck of cards, novelty cocoa mixes, scented soap) in a basket that is wrapped in colorful cellophane. Jani has estimated the following unit sales of the standard gift basket for the rest of the year and for January of next year.

Jani likes to have 9% of the next month's sales needs on hand at the end of each month. This requirement was met on August 31.

Two materials are needed for each fruit basket:

The materials inventory policy is to have 9% of the next month's fruit needs on hand and 35% of the next month's production needs of small gifts. (The relatively low inventory amount for fruit is designed to prevent spoilage.) Materials inventory on August 31 met this company policy.

Required:

1. Prepare a production budget for September, October, November, and December for gift baskets. (Note: Round all answers to the nearest whole unit.)

2. Prepare a direct materials purchases budget for the two types of materials used in the production of gift baskets for the months of September, October, and November. (Note: Round answers to the nearest whole unit.)

3. Why do you think there is such a big difference in budgeted units from November to December? Why did Jani budget fewer units in January than in December?

December includes the holiday season and is a time when many gifts are given, January is a month of fewer gift giving occasions.

December is the last month of the year so Jani has too budget all the balance units in her Annual budget to meet her targets.

None of the above.

The Polaris Company uses a job-order costing system. The following transactions occurred in October: Raw materials purchased on account, $210,000. Raw materials used in production, $189,000 ($151,200 direct materials and $37,800 indirect materials). Accrued direct labor cost of $50,000 and indirect labor cost of $21,000. Depreciation recorded on factory equipment, $105,000. Other manufacturing overhead costs accrued during October, $129,000. The company applies manufacturing overhead cost to production using a predetermined rate of $5 per machine-hour. A total of 76,300 machine-hours were used in October. Jobs costing $511,000 according to their job cost sheets were completed during October and transferred to Finished Goods. Jobs that had cost $448,000 to complete according to their job cost sheets were shipped to customers during the month. These jobs were sold on account at 22% above cost. Required: 1. Prepare journal entries to record the transactions given above. 2. Prepare T-accounts for Manufacturing Overhead and Work in Process. Post the relevant transactions from above to each account. Compute the ending balance in each account, assuming that Work in Process has a beginning balance of $33,000.

Complete this question by entering your answers in the tabs below.

• Required 1

Prepare journal entries to record the transactions given above. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

Journal entry worksheet

• Raw materials purchased on account, $210,000.

Note: Enter debits before credits.

Record the raw materials issued to production, $189,000 ($151,200 direct materials and $37,800 indirect materials).

Record the entry for accrued direct labor cost incurred, $50,000; indirect labor cost incurred, $21,000.

Depreciation recorded on factory equipment, $105,000.

Other manufacturing overhead costs accrued during October, $129,000.

The company applies manufacturing overhead cost to production on the basis of $5 per machine-hour. A total of 76,300 machine-hours were recorded for October.

Jobs costing $511,000 according to their job cost sheets were completed during October and transferred to Finished Goods.

Record the cost of goods sold.

Record the sales on account.

• Required 2

Prepare T-accounts for Manufacturing Overhead and Work in Process. Post the relevant transactions from above to each account. Compute the ending balance in each account, assuming that Work in Process has a beginning balance of $33,000.

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Financial Statements and Closing Entries

The Gorman Group is a financial planning services firm owned and operated by Nicole Gorman. As of October 31, 2019, the end of the fiscal year, the accountant for The Gorman Group prepared an end-of-period spreadsheet, part of which follows:

Required:

1. Prepare an income statement.

Prepare a statement of owner's equity (no additional investments were made during the year.)

Prepare a balance sheet.

2. Journalize the entries that were required to close the accounts at October 31. For a compound transaction, if an amount box does not require an entry, leave it blank.

ROUTINE ANNOUNCEMENT

Relevant Concepts

•   Routine messages
•   Announcement messages
•   Sentence structure
•   Verb tense
•   Punctuation
•   Number usage
•   Professional tone
•   Understanding your audience

The following routine message announces required training for all employees as part of achieving an organizational goal. The week-long training will take place in October and will require completing some activities prior to the workshop. This message does not employ a professional tone and is unclear. Additionally, the message contains several verb errors (tense and passive voice), number usage errors, grammatical errors, spelling errors, and style errors. FIND THE ERRORS!!

To: [email protected]
From: [email protected]
Subject: Diversity & Inclusion Training

Good afternoon:

CoB Associates will hold ten half day Cultural Intelligence workshops the week of October 12. As you know, strategic priority is diversity at CoB Associates, and this workshop is an important next step in addressing this strategic priority. The strategic priority components are.

1.   Improving all areas of diversity in the organisation encluding leadership, associates, and interns.
2.   Identifying ways for improvement gender and ethnic diversity throughout the organization.
3.   Develop a culture that welcomes diversity and tolerance.

After much research, CoB Associates joined with the Cultural Intelligence Center to collaborate in bringing diversity and tolerance a focal point to all members of our organization. The workshop is the next step in building a culture and awareness of all types of diversity. All workshops will take place in HRTR. Please review the list below for your assigned date and time (scheduled by department):

October 12, 8:00-12:00 Human Resources; 1:00-5:00 C Suite

October 13, 8:00-12:00 Accounting; 1:00-5:00 Design

October 14, 8:00-12:00 Sales, 1:00-5:00 Communications

October 15, 8:00-12:00 Consulting; 1:00-5:00 Support

October 16, 8:00-12:00 IT; 1:00-5:00 Makeup session

Watch for communications with detailed specifics to your assigned workshop day and time. This email will contain important instructions for completing required activities prior to the workshop. The Director of CoB Associates wants members of our organization too join in collaboration with the Cultural Intelligence Center.

Thank you for being a key part in CoB Associates achieving this strategic priority.

Kind regards,
Kate

--------------------------------

Kate C. Grace, HR Director
CoB Consulting Group
Office: 740-555-5551 | Cell: 740-555-5554

FIND THE ERRORS!!

Determine the coordination number and oxidation number of the metal in each molecule: 1) [Co(en)2Cl2]SCN ; 2) Na2[PdBr6] ; 3) [Pt(en)2](ClO4)2 ; 4) [Co(NH3)4(OH2)2]Cl3.