AOCI 703

APIC 40,570

Change in foreign currency translation net of tax 566

Change in unrealized gain/loss on available for sale investments net (90)

Common Stock 14

Cost of revenue 5,454

Dividends 3,614

General and administrative 2,517

Interest and other income (expense), net 391

Marketing and sales 4,725

Net income attributable to noncontrolling int 14

Provision for income taxes 4,660

Research and development 7,754

Retained Earnings 21,670

Revenue $ 40,653

Weighted average shares used to compute earnings per share attributable to common stockholders: 2,901

Requirement 1 Using the partial trial balance (will not balance) given above, create an income statement, statement of comprehensive income and statement of changes stockholders equity

Requirement 2 Please describe what would change on the statements you prepared if there was an unrealized loss on an available for sale security that was discovered and not included in the trial balance given. Please explain all the changes that will be needed to correct the financial statements prepared.

QUESTION 37

Because of the problems of adverse selection and moral hazard, it has been suggested that the World Bank and International Monetary Fund

Suppose you are working as an economic consultant and you are supposed to explain the consequences of the following cases to your clients. Answer each part separately. a) (3 pts) Suppose due to a war in a neighbouring country, the country received refugees which increased the labour force. Also, there is a huge reduction in global oil prices. By using the Aggregate Supply curve, show the possible effects of these two changes on the price level and aggregate output in the Short-Run. Explain each step in your graph. b) (3 pts) Suppose there is an increase in interest rate. By using the Aggregate Expenditure (AE) – Aggregate Output (Y) graph, show the effects of this change on AE and Y in the Short-Run. Then, show the effect of increased interest rate by using the IS curve, explain what will happen to the IS curve. c) (3 pts) Now suppose government expenditure (G) increases and there is an increase in the overall price level (P). By using the IS curve and Fed (Central Bank) Rule curve graph, explain the effect of these changes on the interest rate and output in the ShortRun. Explain each step in your graph. d) (3 pts) Now assume that there is an increase in government expenditure (G), an increase in the labour force and a reduction in oil prices. By using the AS-AD graph, explain the effects of these changes on equilibrium output and equilibrium price level in the Short-Run. Explain each step in your graph. e) (3 pts) Now assume that for some reason Aggregate Demand shifts to the left (downwards) and suppose wages fully adjust. By using the AS-AD graph, show the effects of this shift on the equilibrium output and price level in the Short-Run and in the Long-run.

In Home and Foreign, there are two factors each of production, land and labor, used to produce only one good. The land supply in each country and the technology of production are exactly the same. The marginal product of labor in each country depends on employment as follows:

Initially, there are 11 workers employed in Home, but only 3 workers in Foreign. Assume now that Foreign limits immigration so that only three workers can move there from Home. Calculate how the movement of these three workers affects the income of five different groups.

What is impact on workers who were originally in Foreign? The wage in Foreign changes from ______ Blank 1 to ______ Blank 2.

What is impact on Foreign landowners is to change costs? The costs in Foreign landowners change from ______ Blank 3 to ______ Blank 4.

What is impact on workers who stay in Home? Workers who stay at home benefit as their wage changes from ______ Blank 5 to ______ Blank 6.

What is impact on Home landowners? Landowners in Home are hurt as their costs change from ______ Blank 7 to ______ Blank 8 for each worker employed.

What is impact on the workers who do move? The workers who do move benefit by seeing their wages change rise from ______ Blank 9 to ______ Blank 10.

What is the total production in two countries? The total production in two countries changes from ______ Blank 11 to ______ Blank 12.

PDQ Repairs has 200 auto-maintenance service outlets nationwide. It performs primarily two lines of service: oil changes and brake repair. Oil change–related services represent 60% of its sales and provide a contribution margin ratio of 25%. Brake repair represents 40% of its sales and provides a 45% contribution margin ratio. The company’s fixed costs are $15,590,000 (that is, $77,950 per service outlet).

New attempt is in progress. Some of the new entries may impact the last attempt grading.Your answer is incorrect.

Calculate the dollar amount of each type of service that the company must provide in order to break even. (Use Weighted-Average Contribution Margin Ratio rounded to 2 decimal places e.g. 0.25 and round final answers to 0 decimal places, e.g. 2,510.)

eTextbook and Media

New attempt is in progress. Some of the new entries may impact the last attempt grading.Your answer is incorrect.

The company has a desired net income of $50,000 per service outlet. What is the dollar amount of each type of service that must be performed by each service outlet to meet its target net income per outlet? (Use Weighted-Average Contribution Margin Ratio rounded to 2 decimal places e.g. 0.25 and round final answers to 0 decimal places, e.g. 2,510.)

Case Study 1 You are a RN working in ED, looking after Edith, an 87-year-old with an admitting diagnosis of Acopia. All acute interventions have been completed for Edith, but the wards are full, so she will spend the next 8 hours (+) on an ED trolley in a corridor. Case Study 1. The implication in this scenario is that a diagnosis of 'acopia' is a diagnosis based on functional abilities and is a form of labelling.

1. What is the impact of a diagnosis based on the labelling of a patient? Answer this using online learning materials provided and other peer reviewed evidence. Acopia itself is more of a symptom of underlying changes than a diagnosis. 'Acopia' refers to decreased ability to cope/ manage activities of everyday life and is a symptom of increasing frailty. Edith is 87 years of age. Normal ageing process eventually leads to frailty. We studied frail aged in week 8 tutorial (review recording if you have forgotten) and in week 6 online material. Nurses role - Include an analysis of how this labelling impact the care Edith receives.

2. How do normal changes of ageing increase the risk of Edith developing a pressure injury in this scenario? Here you need to consider normal physiological changes that occur as part of ageing to body systems that increase the risk of developing pressure injury. We covered this in week 6 and week 10 online learning and in additional readings. You could easily relate at least 3 systems to this answer. Nurses role - Also analyse the role of the nurse to prevent pressure injury for Edith. Remember the scenario context.

The nursing role is important in this answer

Prepare your case analysis in an MS PowerPoint presentation.

The new revenue recognition standard issued by the Financial Accounting Standards Board (FASB) and International Accounting Standards Board (IASB) will call for major changes in the way companies in the airline industry recognize revenue. Airlines may have to change how they account for loyalty status benefits, mileage credits, change fees, and breakage for tickets that expire unused. The American Institute of Certified Public Accountants (AICPA) has formed an airlines task force to address implementation issues of the new standard for the airline industry. Assume that you have been called upon to present an analysis of the impact of the new standard on JetBlue. Refer to JetBlue’s (ticker symbol: JBLU) current/most recent financial statements (10-K) and the accompanying notes to answer the following questions. The current/most recent financial statement can be found on https://www.sec.gov/edgar/searchedgar/companysearch.html. Search for the company in the ‘Fast Search’ box by using the ticker symbol provided above. In the list of results, find the latest filing labeled 10-K and select the ‘Documents’ link. On the next page, select the document of type ’10-K’ to open it. Provide an overview of JetBlue’s current fare structures and revenue sources. For each of the following revenue categories, describe the current accounting, the likely changes (if any) that the new revenue recognition standard will require, and the potential impact of those changes on patterns of revenue recognition. Flight Transportation (for tickets used and for ticket breakage) Loyalty Program Ancillary Services and Other Revenue Identify any areas that will require more discretion and judgment and specify why.

You are employed in a large accounting firm which specialises in preparing general purpose financial reports for large companies that are listed on the Australian Securities Exchange (ASX). As the training manager, one of your key tasks is to prepare a regular newsletter for staff involved in the preparation of the above financial reports. The purpose of the newsletter is to keep staff updated on the latest financial reporting news, alerting staff of changes and developments that may impact their work, and provide enough information to staff to satisfy the following:

For staff to understand the nature of the news / change / development and its potential impact (so staff can decide whether they need to investigate further given the nature of their own work);

Provide directions to staff of where they can access further information on the news / change / development if they wish to (including website links where appropriate).

Required:

Prepare a 2 page newsletter that identifies and summarises changes / developments and news in the financial reporting environment for the period from 1 May 2018 to 31 July 2018.

6 local (Australian news and 6 international news. each news with the link) news should be only regarding changes and Amendments in accounting standards.

can take only from folloeing websites

a) Websites such as those of:

Australian Accounting Standards Board

Financial Reporting Council

Australian Securities and Investment Commission

Australian Securities Exchange

International Federation of Accountants

Chartered Accountants Australia and New Zealand

CPA Australia

International Accounting Standards Board

Websites of large accounting firms

PLEASE ANSWER ASAP. REMINDER 02

PLEASE ANSWE AT YOUR EARLIEST. REMINDER 03. I NEED THE ANSWER URGENTLY.

Family Medical Care (FMC) is a family medical practice with 8 physicians, a nursing staff of 10 to 12 nurses, and an administrative staff that varies from 6 to 9 personnel. Rajat Patel, the chief physician at FMC, is interested in studying the efficiency of the practice as a basis to set some benchmarks for further improvement, for rewarding his staff, and for comparing the efficiency of the FMC practice to other family medical practices. He is able to get comparable data for other practices from industry sources. So that the data are consistent with the industry sources, Patel has asked Marin & Associates, his accounting firm, to develop a set of productivity measures that would satisfy this requirement. Upon investigation, Joseph Marin finds that the measures to be used are the partial financial and operational productivity measures as defined in the chapter. The following information is for the last 2 years for the FMC practice:

Required:

1. Compute the partial financial productivity ratios for nursing and administrative support for the current and prior year.

2. Separate the change in the partial financial productivity ratio from the prior year to the current year into productivity changes, input price changes, and output changes.

(For all requirements, round your answers to 4 decimal places. Negative values should be indicated by a minus sign.)

Mijka Company was started on January 1, 2018. During 2018, the company experienced the following three accounting events: (1) earned cash revenues of $31,600, (2) paid cash expenses of $14,200, and (3) paid a $2,500 cash dividend to its stockholders. These were the only events that affected the company during 2018.

Required

Record the effects of each accounting event under the appropriate general ledger account headings.

Prepare an income statement, statement of changes in stockholders’ equity, and a balance sheet dated December 31, 2018, for Mijka Company.

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

Req A

Prepare an income statement dated December 31, 2018, for Mijka Company.

Prepare a statement of changes in stockholders’ equity dated December 31, 2018, for Mijka Company.

Prepare a balance sheet dated December 31, 2018, for Mijka Company.

Typewritten answers, please, no handwritten answers. Thank you.