Adjusting College Essays Samples For Students

Adjusting of entries takes place at the end of accounting period. Adjusting entries is necessary because the dates on which actual transactions occur and thereby the dates of normal entries not always coincide with the date respective to the principles of accrual accounting and revenue recognition.
There are two categories of adjusting entries. One of the categories is deferred revenues and expenses. Such adjustments are needed in case there has been a cash flow in the past, but respective revenues or expenses must be recorded now. The second category is called accrued revenues and expenses. In this case there ...

Adjusting entries are normally made at the end of an accounting period to ensure that the financial statements of an entity reflects only revenues attributable to a certain accounting period and expenses incurred in generating those revenues. Adjusting entries, therefore allocate revenues and expenses of an entity to the accounting period in which they occurred in accordance with the accrual-basis of accounting. Adjusting entries are also used to correct errors, to recognize debts that have been paid during the current accounting period and recognize assets that have been purchased and sold throughout the accounting period .
An entity with prepaid ...

Adjusting process is the method of analyzing and correcting the accounts at the end of the period before the preparation of the financial statements while the journal entries that always update the accounts at the end of every accounting period is the adjusting entries (Godwin & Alderman, 2012). Firstly, it is important to make the appropriate journal analysis of each transaction during the adjustment procedure.
Secondly, post every transaction to the respective ledgers. However, at the end of the accounting period, several balances in the ledger account can be reported without any change in the financial statements. For instance, the ...

Cardillo Travel Systems

The Cardillo Travel Systems case shows the way the management cooked up the books only to be caught later. This essay will attempt to answer some questions on this case.
False Representation to External Auditors: The executives at Cardillo Travel Systems were aware it needed to maintain a minimum of $3 million of stockholder’s equity threshold established by the court outstanding against the organization. (Ritterburg, 2012). This was the reason that shaped their intent to falsify the organization’s books to misrepresent facts before investors and creditors. The issue started with the accountants at Cardillo making an improper ...

Income Tax SLP2

Income Tax SLP2

Introduction

The initial income statement of Nybrostrand Company does not reflect year-end adjustments to be made. On making these adjustments, final version of the income statement is prepared for the period ending 31 December 2014 in accordance with US GAAP.

Adjusting entry: inventory

As the purchase of products worth of 42,500$ has not been effected by the client, and the sales account has already been adjusted for the amount of the revenues for these goods, cost of goods sold (COS) should be adjusted as well in accordance with matching concept (FASB,1985). The adjusting entry will increase year-end inventory ...

International Students Financial Issues in the US

Introduction
The issue of foreign students or international students is increasing within U.S, especially at the level of university. According to Burdett and Crossman (2010), in the year 2007, there were approximately 35,433 international students registered in an educational institution within New York. As an initiative, CREPUQ commits in supporting efforts of government to locate NY as destination of high quality university studies. Their supports are devoted to creating support measures or strategies as Para academic components for success of students. Nonetheless, there are many challenges facing foreign students, which include, but not limited to language problems, ...

Managing Sustainability in Bureaucratic Era 3

HRM’s Contributions in Managing Sustainability in Post-Bureaucratic Era 4
Cooperating 5
Captivating 5
Adjusting 5
Worker fascination and determination 5
Representative preparing, improvement and payment 5
Conclusion 7

References 8

Human Resource Management
Human asset administration (HRM, or basically HR) is a capacity in associations intended to amplify worker execution in administration of their superintendent's vital targets. HR is basically concerned with how individuals are overseen inside associations, concentrating on arrangements and frameworks. “Human resources” is the department within an organization that deals with the hiring, administration, and training of staff. I believe the ...

A full accounting cycle is made of a number of steps. For the purpose of this study, we shall demonstrate this cycle in ten logical steps and also attempt to demonstrate their impact on the financial statements. The effect s of leaving out one of the steps will also be explored.

Analyzing transactions

Here the company looks at all the source documents describing the transactions and events from either hard or soft copies. They include bank statements, purchase orders etc. These form the foundation of the accounting function. Getting information wrong in this step translates to a whole wrong accounting work.

Journalizing

This involves ...

INDICATORS:

Income level: High Income
Population: 35.54 million (“Data” 2014)
GDP at market prices (Current US$): $1.785 trillion (“Data” 2014).

GDP per capita (current US$):

$50,230.8 (“Data” 2014).
GDP growth (annual %): 2.44 (“Data” 2014).
FDI Inflows: $59.6 billion in 2014 (“Trade Policy Review” 5).
FDI Outflows: $58.2 billion in 2014 (“Trade Policy Review” 5).

Balance of Payment:

Current account balance (BoP, current US $): (-) $ 37.47 billion (“Data” 2014).
Current account balance (% of GDP): (-)2.1% (“Data” 2014).
Import of goods and services (BoP, current US$) : $580.7 billion (“Data” 2014).
Exports of goods and services (BoP, current US$) : $564.6 billion (“Data” 2014).
...

Argumentative essay

Question one

There are several differences between a single member district and proportional representation. In a single member district, the electorate can only elect one person at any particular time in a race. In the United States of America, Congressional districts take this approach. The key issue is that in a specific race in the district in question, only one member can be elected. In the United States of America, each state elects two senators. Although this is the case, it is important to note that the two do not compete or run in the same elective post. In ...

Jean Kilbourne, an American author famous for her exposé about the portrayal of media concerning women. On her advertisement entitled Killing Us Softly, Kilbourne enumerates the ways on how women are portrayed in the media especially in the field of advertising. In order to attract consumers, advertising companies create various propagandas to make their client’s products stand out on the competitive market. Kilbourne stated in her argument that most products presented in various advertisements sell not only the product itself but also the values in the featured ad. “They sell values, they sell images and concepts of love ...

Why banning the use of cell phones while driving should be mandatory nationwide

It goes without saying that cell phones have become an integral part of our lives and contributed so much in improving the lives Americans through communication. It has made people more accessible and increased the speed of business. However, there seems to be a worrying trend where by more and more accidents are being caused as a result of people using their cell phones while driving.
The national Transit Safety board in 20011 had called for a complete ban on the use of cell phones while driving. This was later opposed by the US secretary of transport saying that he issues ...

Operations Management for Garden Gallery

Introduction
Working for Garden Gallery (a commercial shopping centre) for three years as a Strategic Communications Expert has allowed me the opportunity to interact with all the departments in the organization and to observe the mechanisms and the processes involved in the operations management system. Likewise, while developing the internal communication flux within departments of the organization or for various processes, I had the opportunity to observe and evaluate in – depth the operations performance measurement system used in the organization. Based on my evaluation I have identified that the operations performance measurement system (meant to generate operations performance improvement) currently ...

Gross Domestic Product (GDP).

GDP is a representation of the total value of all goods and services produced in an economy during a given year. It is a gauge used in assessing the health of an economy in comparison to previous quarterly reports (Frumkin, 2006). Measuring GDP involves two methods, which logically should arrive at the same totals. The methods used in measuring GDP are; income and expenditure approach. The income approach sums up gross profits for all incorporated and incorporated companies, total employee compensations, taxes and less any government subsidies. The expenditure method, on the other hand, sums up total investments to total consumption, net ...

Introduction

Market research is regarded as a vital component of business strategy in terms of conceptualizing ideas that will allow the company to identify key areas such as trends, segments and behavior. However, research encompasses a broad spectrum of practices that determines its relationship to the business decision making process particularly in marketing mix adjustment when planning to penetrate a foreign market. Research is divided into two categories, marketing research and market research; they represent two sides of the same coin because both serve the same purpose. Both categories provide formal analysis of access, products and services recognition of classes and quantitative demand. ...

All Americans are afforded freedom and safety to live their lives, but unfortunately, this is not the case for the LGBT (Lesbians, Gays, Bisexual and Transgender) community, specifically speaking the use of public restrooms. It is all too common for them to endure harassment and even violence while attempting to live their lives in peace. We owe it to ourselves to discuss a way forward in public policy and our societal norms, so they do not have to continue to live in fear.
The originators of our constructed surroundings have made open offices that are isolated by sexual orientation, ...

Introduction

Change is an inevitable process, and it cannot be avoided. Some changes are for the better, and some may cause conflicts. So, when our new director decided to reorganize the department I work in, many of my co-workers showed a grudge as their opinions were not taken into consideration. As a nurse leader, I had to look into the matter and identify factors that create conflicts and look for ways on how to can manage them. According to me, there were several factors such as lack of communication, adjusting to new technologies and excessive workload.
Adjusting to new technologies ...

According to Porter & Norton, (2007), accounting cycle refers to a series of steps that are performed in each accounting period and that climax in the preparation of some financial statements. The accounting cycle is necessitated by the time period principle of accounting that requires the preparation of financial statements on a periodic basis. In the items listed, three are steps in the accounting cycle. These are;

Post Transactions in the Ledger

The totals of various transactions are transferred from the journals to the ledger periodically. In a manual system, the frequency of posting the transactions depend on the level of activity in the business ...

Immigrant Parents Analysis

The behavior of immigrant parents is unique and stands out in comparison to other groups of adults. Their traditionally high expectations of children and increased respect for education or professionalism are acute, and can be noticed greatly throughout American society. The attitudes and demonstrated abilities of their children therefore are adapted to a variety of circumstances and influences, creating unique patterns of psychological and social development. In this essay, the specific ways that being part of an immigrant family influences a child will be explored. Through theoretical and practical research, evidence of the positive as well as negative influences ...

Making a decision to undergo Sex reassignment surgery takes a lot of courage and commitment. Besides, the patient usually has a lot of expectations now that the very part of the body is changed permanently. During the various stages of transition, the patient experiences numerous psychological and physical challenges. If not addressed efficiently, these challenges may have a critical impact on the life of the patient after the transgender surgical procedure.

Challenges before SRS – Pre-operative stage

Quite often, it is always hard getting a qualified surgeon and endocrinologists professionals who clearly understand the needs of the patient. Just like any other surgical procedure, Sex ...

Nutritional Assessment for the Elderly

The 10-item Eating Assessment Tool (also called EAT-10) is a self-administered questionnaire meant for dysphagia screening, having every item score from 0-4. The EAT-10 was developed specially to solve the clinical demands for quick, self-administered and initial score questionnaire for assessing the gravity of dysphagia symptoms. Also, it has been validated to have outstanding criterion-based validity, consistency and testretest reproducibility. First, EAT-10 is independently linked with the nutritional state once adjusting for age, setting and gender. Second, the EAT-10 score is independently related to nutritional status and activities of daily living (ADL) after adjusting for age and sex (Dutton, ...

A trip to another country makes any person anxious, truly fascinated and eager to explore new territories cultures and habits. Everything seems to be different, unusual and gripping. At first, people are ready to accept all these changes and they are full of optimism and enthusiasm. They treat the process of adjusting to a new country as an amazing and adventurous journey. However, sooner or later the situation totally changes. People start to feel as outsiders and start to miss their native land. This period is called cultural shock. According to Kalervo Oberg “Cultural shock tends to be an ...

Introduction

It is certainly evident, in most occasions, how blue collar kids have to straddle two very different cultures in order to be amalgamated. Such kids always have to adjust their home cultures in order to fit in the school culture. This scenario is always brought about by the fact that most schools, both grade and high schools, attract students from all levels of the societal social classes (Lubrano, 76). In the book, ‘The Shock of Education’, Lubrano ascertains these sentiments claiming that blue collar kids normally have a hard time getting absorbed in their respective school systems. He ...

Introduction

Healthcare management has evolved with time given the changing market dynamics as well as the evolution in management science. The management has changed from strategic planning to strategic management that has a holistic view of organizational planning and management. In that respect, the following discussion seeks to demonstrate the strategic management process’ nature, its application, benefits and effects on healthcare organizations. To achieve the objective, the discussion begins with identification of the major components of the process noting their significance. Then, there is an explanation of the effect that an organization’s mission and values have on the process. That ...

Introduction

Today, we are living in an age of mobility where the movement of people has been more extensive than before. About 2.5% of the world population has always moved for the last couple of decades. Asia is home to about 57% of the world’s population and is the main source of skilled migrants for several other developed nations. Nations like Hong Kong, Singapore, Japan offer wages and conditions that are similar to those in OECD countries, and carry lower fertility rates and aging workforces (Migration: A Global Phenomenon). Hong Kong looks for skilled temporary migrants and has introduced ...

Just before Apple released its new iPhone and its stock price increased, news broke out that the company’s manufacturer in China has been committing serious labor violations. Its supplier’s workers work excessive overtime of about 100 hours a week and factories have unsafe work conditions. This is not the first time that Apple has been accused of unfair labor practices. The issue has called attention to the unfair labor practices of outsourcing suppliers of US multinationals, in particular those of Apple. In spite of the issue, sales of new products for which China supplies the inputs are expected ...

Employability and Developing the Self

In the current times, college and university graduates experience a shortcut of employment opportunities, which, according to labor market analysts is generated by both the economic condition but also by the lack of preparedness of the graduates for the available positions (Rao, 2010; Yorke, 2004). The preparedness for getting an employment, securing it and moving ahead to new employments based on deployed skills implies possessing a set of skills, attributes or personal competences, which define the employability (Perozzi, 2009; Yorke, 2004).
Rao (2010) suggests that the employability reflects the graduates’ soft skills, rather than their hard skills, observing that most ...

Many people who come to the United States of America suffer from cultural shock. This is because the lifestyle in America is different from the lifestyles in other parts of the world. However, people adjusting to live in America have to be open-minded in learning elements in the American culture that might be new to them. There are five important ways in which people from other countries can adjust to living in the United States.
First of all, it is important for people from other countries to try American foods. Different parts of the United States have different ...

Globalization is a development towards the overall combination of economy, exchange, markets, organizations, political frameworks, funds, and communications. From the article A Mickey Mouse approach to globalization, it is clear that “cultural Globalization, writes historian Jeffrey Wasserstrom, is not as simple as eating a McDonald's hamburger that tastes the same on every continent” (pp. 1). From the extensive description given in the article, globalization is a complex concept that touches on culture, economy, politics and other variables, as they are played out on the international scene. It urges countries to be interested in a more extensive system of merchandise and administrations – some of ...

Question 1 (Word Count = 332)
Is there a difference in hemoglobin concentration at enrolment between women with detectable peripheral malaria parasites and those without detectable parasites?
In order to test whether hemoglobin concentration recorded at enrolment is different in women with detectable peripheral malaria parasite from those without detectable parasites, a Student t-test is required. Using the student, the mean of two samples are compared to determine whether there is any significant difference between the two samples.
Analysis of the data for “Hb at enrolment visit” variable and the “Malaria at enrolment” variable was done using SPSS to ...

The continuous technological innovations have been changing the society ever since and covers a broader aspect of the existing technologies used by humans. The television and film mayhem which continued to bring fun and entertainment into the faces of the movie goers is constantly undergoing a process of change and innovation. In the early years since the invention of the camera and television, many filmmakers and producers have tried to produce films for the society’s entertainment and also as a replacement for the traditional vaudeville and theater plays. Cinema had become a greater advantage since it attempts to portray the real world ...

I have been working hard in school on my Information Technology major with a second discipline in engineering science from the Georgia Southern University. I recently was put on academic suspension in my senior year having transferred from my previous school just three semesters ago from a small Historically Black College of only 1500 students. The school had a small population compared to the current over 25000 in the GSU.
Having been in such a small school, getting into such a big school was such a complete change of academic atmosphere as well as the adaptations to socially fit into such a large community. In ...

Introduction

According to Travis, Solomon and Waul (1), federal and state prisons release an estimated 600,000 prisoners annually; this transforms to about 1,600 individuals in a day. They find ways of living in harmony with the new community; this is a gradual transition from prison to community life. The transition is not smooth in most cases; the freed prisoners experience difficulties in adjusting. It occurs in terms of; finding employment, adjusting to family life, and society in general (Gaynes, 8). The amount of time spent behind bars leaves most people unprepared for the life outside. If not helped, the prisoners ...

INTRODUCTION

Globalization has impacted the world economy positively; this has in turn increased the multinational corporations in a large way. Consequently, this has increased the migration of human resources across the globe. Therefore, in order for Europe to continue in business competitiveness with other world business organizations, there is a need for them to fetch the right human capital for their business ventures. Effective cross cultural management is important and communication within countries is critical for one to work efficiently to form a strong global union. We face cross cultural practices in our day to day life. However, in this dissertation we shall major ...

Global Marketing

As a “born global” brand, Cochlear has an extensive experience in global biotechnology, designing, creating, manufacturing and delivering hearing devices for hearing impaired, since 1977 (Cochlear official website), entering each new market knowing that the market needs to be educated into using the multi-channeled cochlear implants (Liesch et al. 2007, p. 8).
Among its overseas market, this original Australian brand also activates in Romania, a European country, and moreover, a member if the European Union. This paper discusses how the macro – environment of Romania affects the global marketing mix of Cochlear’s.
Macro-environment refers to political, economic, social and technological ...

Abstract

Problems in United States and other countries have an effect on the performance of business operations. These problems represent the general economic trends and factors that have an influence on businesses. General economic trends play a vital role in forecasting sales for businesses. The overall economic health, income levels and safety concern are critical factors that affect the extent of a business performance. These factors include inflation, efficient inventory control, interest rates, cooking the books, unemployment rates, consumer confidence intervals, shifting revenues and expenses and social political environment among others. Increased consumption levels and efficient inventory control systems as evidenced in ...

Starbuck is a dominant business in cafes and restaurants services, with stores and businesses in various countries. However, the company has not ventured fully in the Italian market. Starbuck has constantly faced a challenge reputational that has affected its expansion strategies considerably (Ashley 2005). This highlights that tackling this challenge provides an innovative strategy of penetrating the Italian market. However, addressing this risk is not easy because the company is likely to face serious challenges in its endeavor of managing the problem. Initially, the Italian market is crowded and segmented. Consequently, the coffee business thrives in most of the cities in ...

Evaluating Change over Time in Organizations
Organizations have changed aboutas much in the past few decades as in the preceding century

Change is a human nature characteristic and as people’s natural instincts determine them to modify their attitudes, their behaviors, their actions, and so on, the social processes implicitly suppose change. Therefore, as society changes and people tend to evolve, new needs appear. In business this might mean new market orientation, new strategies, and new approaches. In accordance, it becomes a necessity that the companies should re-think their business approaches, strategies, market orientation and other areas that require change, ...

Gender Fluidity is Sound

Gender Fluidity is Sound

Perhaps gender fluidity provides a mirror image of repeated violation on societal definitions on gender traits. As Linda Stein argued in her art exhibitions, the society is in a state of constant change concerning the ways of defining gender (Penn-Goetsch, 2010). For many years, human roles and behaviors have been defined based on gender lines, and this has been a great influence in determining human interactions and perceptions of being male or female. Gender fluidity makes it possible for individuals to convey flexible and wide ranges of behaviors and interests that may change from time to time regardless ...

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Economic Indicators and Wal-Mart Strategy
Introduction

Any business entity operates within a specific economic environment that significantly impacts its success and strategies. Thus, it is imperative for any organisation to conduct an in-depth analysis of its economic situation for successful strategy formulation. Economic indicators present a broad overview of an economy’s well-being. They are statistics about specific aspects of an economy, like unemployment rate, gross domestic product, consumer spending and inflation rate. These indicators not only reflect the health of an economy, but also serve as specific inputs to organizations to devise their investing strategy. This process of strategy ...

Attracting, Retaining Talents and Career Development in Global Era

Introduction
Economically, the globalization process has traveled a long way, starting with 1600 a.d. when the global trade had expanded; it continued with the free flow of labor market that countered between 1870 and 1910, which allowed the free access and exchange of people, money and goods between countries (Ali, 2000). Nonetheless, scholars consider that in business, the concept of globalization is quite new and multinational companies usually refer to it as a business strategy in their annual reports (Pepper in Ali, 2000).
Among the challenges of the globalization of business is that global companies usually set their home ...

A Project Network Diagram (PND) is a very effective tool in the Project Management Process (PMP). In the project management process, a PND helps the managers to think and visualize the relationships between the tasks and the deliverables.

A project network diagram gives a clear picture of the work flow from the point of conception to the completion point. Through the provision of detailed and up-to-date information on the work units, a PND gives the project managers an opportunity to analyze every task, the resources, and the time allocation for each task. In so doing, the project managers can determine the work flow ...

Introduction

Canada is known as a diverse multicultural society with its main reliance on immigration to prop up the population and has become ethnically diverse through the growth of the visible minority population. Every year Canada welcomes 225,000 immigrants. Recent demographic census of Canada suggests that over the next decade visible minorities will represent almost a quarter of the population of Canada and half of the population of Toronto and Vancouver. Andrew Cardozo and Ravi Pandaker argue that issues related to ethnicity should be treated in the policy foreground (Cardozo and Pandaker, 7). This study will argue that not enough attention ...