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Accounting Cost Systems And Cost Behavior

Case1 

ACC501 Accounting For Decision Making

Accounting Cost Systems And Cost Behavior

Assignment Overview

Preparation of an Income Statement for The Serious Reader Company

The first case of this course provides an opportunity to prepare a segmented variable costing (contribution margin, behavioral) income statement and analyze the information. This is a very small company and the information may seem simplistic at first glance. Don’t forget that numbers and hands-on practice best illustrate many basic accounting concepts.

The Serious Reader Company is a small online retailer operating out of a garage apartment. The owner buys books at garage sales, thrift shops, library sales, and whenever an opportunity arises. The company classifies all books into five categories based on cost of acquisition and estimated sales price. See below for details about books purchased and sold during the last year (20XX).

Case Assignment

Required:

Computations (use Excel)

  • Prepare a segmented variable costing (behavioral) income statement for the company in good format.
  • Prepare a second variable costing statement assuming 90% of all the books in each category purchased were actually sold.
  • Prepare a third variable costing statement assuming that the price is increased by 50% for all five categories (use original sales information).
  • The owner enjoys the used-book business. Any suggestions as how to turn this into a full-time business venture so the owner can quit his other job? Prepare another income statement to support your idea.

Memo (use Word)

Interpret the results from the computations and explain how the information is useful. Write a 4- or 5-paragraph memo to the owner of the business. Start with an introduction and end with a recommendation. Each of the four or five paragraphs should have a heading.

Short essay to comment on the questions below (use Word). Start with an introduction and end with a summary or conclusion. Use headings. Maximum length of two pages.

  • Why do many organizations make the effort to prepare a different type of income statement for internal purposes?
  • Variable costing is not just about preparing income statements. Provide at least three scenarios in which understanding how costs behave is useful.

Assignment Expectations

Each submission should include two files: (1) An Excel file; and (2) A Word document. The Word document shows the  memo first and short essay last. Assume a  knowledgeable business audience and use required format and length. Individuals in business are busy and want information presented in an organized and concise manner.

PLEASE SEE ATTACHED FILES FOR COMPLETE ASSIGNMENT DETAILS AND FOLLOW ALL INSTRUCTIONS.

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Touchpoint Reflection: Healthcare Systems’ Financial Environments

Touchpoint Reflections: This is a new type posting that occurs in the same type portal as the discussion thread. However, these are treated as “mini”-weekly assignments”. You will be able to see and read the posts of peers but are not required to respond to them. However, if someone responds to your TPR, replying their post is always the collegial thing to do. Your grade is not affected either way. There are specific formatting and content guidelines. Remember to use the headings as defined to address each section, Experience, Reflection, Implications, in your responses. A downloadable version of the guidelines, which includes further information, is available for access below. You are encouraged to download these guidelines and rubric to avoid the need for referring back to this page for the link. Touchpoint Reflection Guidelines (Weeks 1-3, and 8) Touchpoint Reflection Rubric (Weeks 1-3, and 8) EXPERIENCE Understanding how your organization is reimbursed for services depends on several components. Assess your organization and identify its care delivery system and payer mix make up. Include percentages represented by each payer group. Identify the key people in your organization from whom you obtained your information. Perhaps it is your unit director, operational directors, financial officers, CNOs. Your direct supervisor might be able to point you in the right direction, Since the information required is often available to the public through public reports you might also access the information through online searches of internal systems or external internet searches. REFLECTION Based on this data, discuss the assumptions that could be made about the population demographics for your institution. What influence do these variables have on the types of services offered at your facility? IMPLICATIONS FOR THE FUTURE What might your analysis tell you about the long-term health of your community? What future needs might be identified? Search entries or author

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Modern systems analysis and design and class discussions

Using your study of chapters 11 and 12 of Modern systems analysis and design and class discussions, review the applied case study “Petrie Electronics” as shown on page 435. Answer the following questions with details and propose clear solutions in 2-3 APA-formatted pages:

Visit the Nielsen Website and update PE Figure 12-1 based on guidelines and articles posted since this list was compiled. Add only elements you believe are essential and relevant to the design of “No Customer Escapes.”

How unique do you consider the human interface design guidelines for a Website to be from general application design guidelines? Justify your answer.

Search for other Web-based resources, besides the Nielsen Website, for Website design. (Hint: Look at the references at the end of this and prior chapters.) In what ways do the design guidelines you find contradict your previous answer? Explain the differences.

This chapter introduced the concepts of loyalty and trustworthiness as necessary for customers to interact with a Website. What elements could be added to a customer loyalty site such as “No Customer Escapes” to improve the levels of loyalty and trustworthiness of Petrie’s customers?

Valacich, J. S., & George, J. F. (2019). Modern systems analysis and design (9th ed.). Pearson. Print ISBN: 978-0135172759 eText ISBN: 978-0135172841

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Geophysical feedbacks on Earth systems and the associated anthropogenic influence

Your essay should have good introduction, main part, and conclusion, and should be written in a clear, concise style and should be free of spelling and grammatical mistakes before handing it in. Ensure all group members proofread your essay for linguistic errors. Essay should not be more than 1500 words. If you are including tables or graphs in your essay, which is often appropriate and useful for summarizing data, make sure they are clearly labelled with a number and title, so that they can be understood without reading the text in which they are embedded.

Always quote the source of the data (or the table / figure if you are reproducing an existing table or figure) below the table or graph. When typing your essays please use 1.5 line-spacing and allow a larger margin on the right. (For example, 1.5 cm left margin and 2.5 cm right margin.) Make use of section headings to organise your essay as appropriate, but avoid having too many short paragraphs and sections.

It should be in your own words. Copying directly from somewhere will result zero. It should not be Plagiarised. Use references from where did you get the following content.

Topic – Geophysical feedbacks on Earth systems and the associated anthropogenic influence  Grading criteria‌

Your essay should have good introduction, main part, and conclusion, and should be written in a clear, concise style and should be free of spelling and grammatical mistakes before handing it in. Ensure all group members proofread your essay for linguistic errors. Essay should not be more than 1500 words. If you are including tables or graphs in your essay, which is often appropriate and useful for summarising data, make sure they are clearly labelled with a number and title, so that they can be understood without reading the text in which they are embedded.

Always quote the source of the data (or the table / figure if you are reproducing an existing table or figure) below the table or graph. When typing your essays please use 1.5 line-spacing and allow a larger margin on the right. (For example, 1.5 cm left margin and 2.5 cm right margin.) Make use of section headings to organise your essay as appropriate, but avoid having too many short paragraphs and sections.

It should be in your own words. Copying directly from somewhere will result zero. It should not be Plagiarised. Use references from where did you get the following content. Topic – Geophysical feedbacks on Earth systems and the associated anthropogenic influence

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Grading criteria‌

OrganizationLack logical sequence and incoherent information 0points Difficulty in following because of inconsistent organization with little information 1points Logical and demonstrates little sequences of information 2points Logical and demonstrates very clear sequences of information 3points
ResearchNo grasp of knowledge and does not answer any questions about the subject 0points Demonstrates very little knowledge and answers few questions only 1points Demonstrates some knowledge, answers some questions but does not elaborate further 2points Demonstrates full knowledge, answers most ques and includes many other interesting facts. 3points
Purpose/ProblemInaccurate information and does not address any issue related to the research 0points Minor inaccuracies and unable to completely address the main issues 1points Addresses an issue somewhat related to research and with accurate information 2points Addresses the issues with accurate information adequately detailed 3points
Grammar & SpellingNumerous grammars and/or spelling errors 0points More than three errors. 1points Fewer errors of no more than two or three 2points All grammar and spelling are correct 3points
Structure and ReferencesNo apparent control over sentence structures and word choices, and/or no adequate reference section 0points Limited sentence structures and word choices, and/or inappropriate number of required references 1points Varied sentence structures and word choices, and/or reference section was completed incorrectly 2points Appropriate sentence structures and word choices, and/or adequate references written correctly 3points
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Time division multiple access was used early in cell phone systems to carry how many voice channels on a single frequency derived channel?

Assignment #2:

In order to complete assignment #2  you will need to answer the below questions. Please complete the questions in a Word document and then upload the assignment for grading. When assigning a name to your document please use the following format (last name_Assignment #). Use examples from the readings, lecture notes and outside research to support your answers. All questions must answered with viable support and detail.  Your answer cannot simply be a cited source answering the question.  Please be sure to follow APA guidelines for citing and referencing source. Assignments are due by 11:59 pm Eastern time on Sunday.

This assignment is a summative assessment for Course Objective 2.

1. Time division multiple access was used early in cell phone systems to carry how many voice channels on a single frequency derived channel?
2. What code does CDMA use to encode individual cell phone conversations?
3. Which cell phone transmission technology uses spread-spectrum transmission?
4. Which of the following has a complex security system that is based on encryption: PCS, GMS, PSTN, or WAP?
5. Through a web search contrast CDMA with PCS systems. Which major providers offer CDMA, and which PCS?
6. Search for the keyword WAP on http://Scholar.Google.com. Are there any details on how to hack during a WTLS-to-SSL conversion? Write your findings in detail here, including proper citation and references

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Discuss functional business systems

Information Systems Organization IT and the Digital Organization

Learning Objectives

• Discuss functional business systems

• Discuss IT System Extent and Visibility

• Discuss the organizational and operational impact of IT

• Discuss the business value of emerging technologies

2

IT Systems in the Digital Organization

• The information systems of the digital organization can be divided into the following categories: • Functional Business Systems • Enterprise Business Systems

• Enterprise Communication and Collaboration Systems • Business Intelligence and Decision Support Systems • E-Commerce Systems • M-Business Systems

3

Functional Business Systems

• Functional business systems are information systems that support the primary business functions of traditional businesses.

• In smaller organizations, these are still often standalone systems, but increasingly, especially in larger organizations, these are being integrated into cross-enterprise business systems.

4

Functional Business System Types

5

System Extent and Visibility

•System Extent • The system affects on business units across the

organization. We distinguish two kinds of extents below, although in fact, extent is really a continuum.

•System Visibility • The systems degree to which the operations and

processes of the system can be directly experienced from outside of the organization.

6

Organizational Agility • IT has supported organizational agility and has itself been a

major driver of agility. In particular, IT has affected: • Structural Agility—through distributed teams and

outsourcing, largely driven by the increasing capabilities of internet-based communication and collaboration • Business Process Agility—through rapid changes in

business processes, largely driven by workflow and business process management systems • Management Agility—through better decision making,

largely driven by the growth of business intelligence systems, including data mining and decision support systems

• Agility characterizes both internal operations as well as external relationships with customers, partners, suppliers, and others.

7

Business Value of Emerging Technologies

• Now more than ever organizations need to be agile—they need to have the ability to expand easily or to introduce products, services or other offerings quickly. Organizations need to be able to expand globally and literally overnight.

• The introduction of cloud computing, utility computing, microservices or distributed computing, and Software as a Service now help to facilitate organizations’ ability to operate anywhere, anytime, and expand technology assets simply and easily.

8

Cloud Computing • There are several key features which define cloud computing, listed

below: • Agility – Cloud computing provides the ability to rapidly provision

infrastructure and services.

• Cost – Cloud computing can lower entry costs for organizations, and also facilitates a “pay as you go” model.

• Device and Location Independence – Because cloud computing is browser- based and available through the internet, the cloud is available through any client.

• Multi-tenancy – Cloud computing provides the ability to share multiple resources across consumers, typically through virtualization.

• Reliability – Typically cloud vendors must provide critical service features and functionality to their consumers, much like a utility company. Therefore, backup, recovery, disaster recovery and business continuity are of critical importance to cloud computing vendors.

9

Cloud Computing Features Cont.

• Scalability – Since infrastructure within the cloud can be easily provisioned, on-demand scalability is an extremely important asset of cloud computing.

• Security – With cloud computing, there is a centralization of security. Still, there are concerns with this model, such as loss of control of sensitive data and the lack of security for stored kernels.

• Maintenance – Cloud computing applications can be easier to maintain since the applications do not need to be installed on a client directly.

• Metering – Cloud computing usage and application usage can be monitored; therefore, consumers only pay for resources they use.

10

Cloud Computing Service Models

• There are several different types of cloud models: • Infrastructure As A Service

• Platform As A Service

• Software As A Service

11

Software as a Service

• Provides consumers with a “pay as you go” or on-demand software model.

• This removes the need for organizations to distribute software internally and instead provides them with a simple mechanism to license and leverage software on an as-needed basis.

12

Benefits of SaaS

• There are some major benefits for organizations that move towards a SaaS model, including: • Saving money by not having to purchase servers or other software to support

use

• Focusing budgets on competitive advantage rather than infrastructure

• Incurring only a monthly obligation rather than an up-front capital cost

• Reducing the need to predict scale of demand and reducing infrastructure investment up-front, as available capacity matches demand

• Enhancing flexibility and scalability

13

Microservices

• Takes advantages of the benefits of cloud computing

• Focused on a system’s cohesion and reduces the system’s coupling.

• Each service can run within an isolated instance within a virtualized space commonly referred to as a container.

14

Microservices ~ containers

• Containers are encapsulated services which allow for characteristics such as: • Load balancing

• Auto-scaling

• Multiple containers can be spun up and torn down on demand with no service interruption

15

Managing Containers

• Having containers means having potentially thousands of services available at any point in time

• Managing those containers and versions of them can be challenging

• Technologies like Docker Swarm and Kubernetes allow for management and deployment of those containers

16

Summary

• Discussed functional business systems, described and provided examples

• Discussed IT System Extent and Visibility discussed the importance of it

• Discussed the organizational and operational impact of IT

• Discussed the business value of emerging technologies

17

Kafka

MS1

MS2

Producer/Consumer

Producer/Consumer

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Basic Principles of Operating Systems

Assessment Description

In this topic, you will be introduced to the installation of a server operating system in a virtual environment and its hardware components. You will utilize this working environment to complete assignments throughout the course.

In this lab, you will create an enterprise virtual sandbox environment that will protect the confidentiality of the information from unauthorized sources and the availability of this information for the real owners. You will also set administration rights, users’ groups, and privileges through a command-line interface.

In preparation for the lab, research the command-line interface and review the “Command Line Interface” located in the topic Resource. Reference the following CYB-515 videos (located in the Class Resources) and documents as needed to complete the lab:

  • Basic Principles of Operating Systems
  • Create a Virtual Lab
  • Installing Server 2019
  • Install and Configure Active Directory

Provide screenshots of the successful installation and configuration of the server and its hardware components, the Active Directory configuration, the creation of 10 accounts through the command line interface, and the creation of groups using PowerShell.

Part 1:

Using GCU Virtualization Solution, located in the Class Resources, complete the following:

  • Download VirtualBox and install it on your desktop or laptop. Refer to the “Create a Virtual Lab” video to complete this step.
  • Download Microsoft Server 2019.
  • Install and configure Microsoft Server.
  • Install and configure DNS in Microsoft Server.
  • Install and configure Active Directory as a mechanism for access control.
  • Research command line interfaces. Using command line interface, create and configure at least 10 user accounts.
  • Using the PowerShell, which is a command-line shell and scripting language, create five groups: Research and Development Department, Marketing Department, Sales Department, Human Resources Department, and IT Department.
  • Design and implement password policies in Active Directory for the five groups.

Part 2:

Write a 250-500-word lab report and include a title page, table of contents, overview, required screenshots, and a summary.

  • Identify vulnerabilities and risks to an organization’s critical infrastructure if access control is not implemented.
  • Describe why each principle of access control is important to security and how it enables the development of security mechanisms that can implement desired security policies, as it relates to Active Directory.
  • Analyze two common security failures and identify specific design principles that have been violated.
  • Describe the basic security implications of modern computing environments.
  • Identify the design principles involved or needed in the creation of user accounts while ensuring principles of least privilege.
  • Explain how virtualization is different in the Windows and Linux operating systems.

Part 3:

Basic computer hardware is often overlooked yet remains a core requirement for any operation in the computing world. Often new IT and cyber professionals leverage resources for the best hardware and computing power the industry offers. Unfortunately, this can be cost-prohibitive and the resources within the system far exceed requirements. At its core, a system should be able to complete assigned tasks with only a 10-20% overage. Research and provide a link for a laptop you would recommend as a standard for your organization. Identify the following components, explain their functionality, and explain the advantages and disadvantages your system offers for the price:

  • RAM
  • Processor
  • Graphics
  • Motherboard
  • External connectivity capability (USB, CD, HDMI, VGA, etc.)
  • Audio Capability
  • Wi-Fi/Ethernet connection

While APA style is not required for the body of this assignment, solid academic writing is expected, and documentation of sources should be presented using APA formatting guidelines, which can be found in the APA Style Guide, located in the Student Success Center.  

This assignment uses a rubric. Review the rubric prior to beginning the assignment to become familiar with the expectations for successful completion.  

You are not required to submit this assignment to LopesWrite.

This benchmark assignment assesses the following programmatic competencies: 

MBA Cybersecurity

5.1: Identify vulnerabilities and risks to an organization’s critical infrastructure.

MS Information Assurance & Cybersecurity

4.3: Identify vulnerabilities and risks to an organization’s critical infrastructure

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An access control list for computing systems

Access Denied: ACL Research

Begin your paper by describing an access control list for computing systems, servers, network equipment, and entry to restricted areas. Then, discuss implementation of some form of two factor authentication. This could be smart card, smart chip, biometric, or even key pads and cipher locks. Analyze the strength of these processes as well as their drawbacks. Conduct thorough research and use your research to discuss the various different access control mediums available in addition to your selected method. Disclose why you believe yours would be successful.

Your paper should be 2-3 pages in length

Include at least two scholarly references in addition to the course textbook. 

APA Format Guidelines 

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Evaluate accounting systems and controls used in management decision-making

Managerial Accounting is related to software  as Business Analyst. The paper should be in apa format with 650 words and 2 references. Evaluate accounting systems and controls used in management decision-making

Below is the syllabus for your reference:

This course focuses on managerial accounting concepts, including costing, budgeting, forecasting, planning, and control. Emphasis is on preparing and using financial statements as well as various managerial reports for decision-making.

Upon completion of this course:

Evaluate accounting systems and controls used in management decision-making. Interpret managerial accounting control functions including budgeting and cost allocationAnalyze prevalent managerial accounting systems used in organizationsCompare integrated internal cost systems used in decision-makingResearch, apply critical thinking, and communicate current issues in managerial accounting

The mission of the Hutton & Plaster School of Business is to foster academic excellence and student achievement at both the undergraduate and graduate levels. Students are provided with a strong academic foundation in business, and are prepared to become productive, competent, and ethical professionals. The Hutton School of Business provides a learning environment that is characterized by student-oriented instructional methodologies and the development of leadership and life-long learning skills in its students. 

At the Hutton School of Business, the following broad-based goals for students have been developed: 

  1. Students will acquire the relevant disciplinary knowledge and competencies appropriate to their program of study.
  2. Students will acquire effective business-related professional skills.
  3. Students will be challenged to assess their personal values and connect them to ethical behaviors appropriate to their intended endeavors.

Program Intended Student Learning Outcomes

Based upon these broad-based goals, the Hutton & Plaster School of Business has identified the following general intended student learning outcomes (MBA ISLO) for students: 

  1. Students will be able to demonstrate well-developed case study problem-solving skills.
  2. Students will be able to examine the major theories and concepts in the areas of accounting, finance, management, and marketing.
  3. Students will be able to integrate their findings from the major theories and concepts in the areas of accounting, finance, management, and marketing to organizational decision making.
  4. Students will be able to analyze the opportunities and challenges of legal, social, economic, and global business issues.
  5. Students will be able to apply standards of ethical behavior in business to managerial decision making.
  6. Students will be able to utilize appropriate technological and quantitative methods and tools to the solution of practical business problems.
  7. Students will be able to demonstrate advanced professional business communication skills.
  8. Students will be able to demonstrate well-developed organizational, leadership, and teamwork skills.
  9. Students will be able to integrate theory and practical application across business functional areas for the purpose of strategic analysis, planning, implementation, and control.

Concentration Intended Student Learning Outcomes

Further, the Hutton & Plaster School of Business has identified the following intended student learning outcomes for students pursuing a concentration:

Concentration in Accounting (ACTG) ISLOs

  1. Students will be able to utilize advanced knowledge of accounting.
  2. Students will be able to develop advanced analytical and critical thinking skills to evaluate information, solve problems, and make sound ethical decisions in the different areas of accounting.
  3. Students will be able to conduct research on issues and questions relevant to the accounting profession.
  4. Students will be able to interpret the ethical and legal responsibilities of professional accountants.

Concentration in Entrepreneurship (ENTR) ISLOs

  1. Students will be able to utilize advanced knowledge of entrepreneurship.
  2. Students will be able to formulate a plan for the creation of a new venture.
  3. Students will be able to develop advanced analytical and critical thinking skills to evaluate information, solve problems, and make sound ethical decisions in the different areas of business.

Concentration in Healthcare Administration (HCA) ISLOs

  1. Students will be able to utilize advanced knowledge of healthcare administration.
  2. Students will be able to formulate healthcare administration strategies designed to allow the organization to achieve its objectives.
  3. Students will be able to develop advanced analytical and critical thinking skills to evaluate information, solve problems, and make sound ethical decisions in the area of healthcare administration.

Concentration in Marketing (MKTG) ISLOs

  1. Students will be able to utilize advanced knowledge of marketing.
  2. Students will be able to formulate marketing strategies designed to allow the organization to achieve its objectives.
  3. Students will be able to develop advanced analytical and critical thinking skills to evaluate information, solve problems, and make sound ethical decisions in the area of marketing.

Concentration in Project Management (PROJ) ISLOs

  1. Students will be able to utilize advanced knowledge of the project management process including planning the project, initiating the project, executing the project, monitoring the project, and controlling the project.
  2. Students will be able to examine the ethical and legal responsibilities of project managers.
  3. Students will be able to develop advanced analytical and critical thinking skills to evaluate information, solve problems, and make sound ethical decisions in the different areas of project management.

Concentration in Strategic Management (MGMT) ISLOs

  1. Students will be able to utilize advanced knowledge of management.
  2. Students will be able to formulate management strategies designed to allow the organization to achieve its objectives.
  3. Students will be able to develop advanced analytical and critical thinking skills to evaluate information, solve problems, and make sound ethical decisions in the different area of management
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Symptoms of alterations in neurological and musculoskeletal systems is a critical step in diagnosis and treatment

An understanding of the symptoms of alterations in neurological and musculoskeletal systems is a critical step in diagnosis and treatment. For APRNs this understanding can also help educate patients and guide them through their treatment plans.

Assignment (1- to 2-page case study analysis)

In your Case Study Analysis related to the scenario provided, explain the following:

  • Both the neurological and musculoskeletal pathophysiologic processes that would account for the patient presenting these symptoms.
  • Any racial/ethnic variables that may impact physiological functioning.
  • How these processes interact to affect the patient.

Scenario: A 58-year-old obese white male presents to ED with chief complaint of fever, chills, pain, and swelling in the right great toe. He states the symptoms came on very suddenly and he cannot put any weight on his foot. Physical exam reveals exquisite pain on any attempt to assess the right first metatarsophalangeal (MTP) joint. Past medical history positive for hypertension and Type II diabetes mellitus. Current medications include hydrochlorothiazide 50 mg po q am, and metformin 500 mg po bid. CBC normal except for elevated sedimentation rate (ESR) of 33 mm/hr and C-reactive protein (CRP) 24 mg/L. Metabolic panel normal. Uric acid level 6.7 mg/dl.

All papers submitted must include a title page, introduction, summary, and references. The sample paper provided at the Walden Writing Center provides an example of those required elements (available at https://academicguides.waldenu.edu/writingcenter/templates). All papers submitted must use this formatting