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As a staff accountant at ABC Tax & Accounting Service, you have a number of clients who need a variety of services from you. Some will contract with you

to do their payroll only, some will ask that you perform the full accounting cycle for them from journal entries to financial statements to closing

entries and preparation of the tax returns and payroll reports. One of your clients is Marabelle Hernandez, owner of Marabelle’s Craft ‘n Shop. As the

accounting period comes to an end, you will prepare the adjusting and closing entries, as well as prepare the financial statements and for Marabelle’s

Craft ‘n Shop. Please download and use the template below to complete your work.
Module 03 Course Project Assignment Template
Your order of completion should be:
1. Complete the adjusting journal entries.

2. Enter the adjusting journal entry amounts in the worksheet “Adjusting Entries” columns. Solve for the balance changes and enter new account

balances in the “Adjusted Trial Balance” columns.

3. Transfer income statement account balances to the “Income Statement” debit and credit columns, and transfer balance sheet account balances to

the “Balance Sheet” debit and credit columns.

4. Enter formulas to show total debits and credits of all worksheet columns. In the Debit side of the Income Statement columns and the Credit side

of the balance sheet columns, enter the net income figure and find balance in debits and credits for these two worksheet items.

5. Journalize the closing entries. Recall, we close Revenue, Expense, and Drawing accounts. Use the Income Summary account to close revenue and

expenses to, and the capital account to close the drawing account to, as Marabelle is a proprietor and not a corporation so there is no retained

earnings account to be used.

6. Complete the Income Statement.

7. Complete the Balance Sheet. Remember, Marabelle’s capital account balance will have changed from the worksheet balance to include the net income

and the drawing balance.

8. Complete the Statement of Cash Flows. Use the “2015 PCTB” tab for end of last year’s account balances to compare to end of the current year’s

balances for your operating section information.

9. On Ratio Analysis tab in the template, show a basic analysis of the information found in the statements. This should include, at minimum, the

following ratios:

• Current Ratio
• Inventory Turnover
• Debt Ratio
• Gross Profit Percentage
• Profit Margin
For each ratio, include what the benchmark is for that ratio for a company in the craft store market.
In a separate Word document, address the following questions related to the income statement, balance sheet, statement of cash flows, and ratio

analysis.
10. Answer the following questions pertaining to the income statement:

• What are the different formats available for presenting the income statement?
• Which format is being used in the income statement presentation on the Income Statement tab? How can you tell?
• Why is this format important for this type of business? What elements does it show that are important for decision making?

11. Answer the following questions pertaining to the balance sheet.

• What are the different formats available for presenting the balance sheet?
• Which format is being used in the balance sheet presentation on the Balance Sheet tab? How can you tell?
• Why is this format important for this type of business? What elements does it show that are important for decision making?

12. Answer the following questions pertaining to the statement of cash flows:

• What are the different formats available for presenting the statement of cash flows?
• Which format is being used in the statement of cash flow presentation on the Statement of Cash Flows tab? How can you tell?
• Why is this format important for this type of business? What elements does it show that are important for decision making?

13. Lastly, answer the following questions pertaining to the results on the Ratio Analysis tab:

• What is the benchmark for each ratio? Why is it important to use benchmarks or historical numbers for comparison?
• Are Marabelle’s ratios falling within appropriate range? Explain.

I started Helpful Hands with 1 goal in mind. Help those in need before helping myself. I don’t need to be rich to be happy. That is why 50% of every Helpful Hands sale will be donated to Operation Underground Railroad, an organization fightig human tnrafficking. I believe everyone deserves a chance at freedom, don’t you agree?

About Me

I’m a very simple man from a simple background. I’ve never coveted the idea of being extremely rich and having nice things. I work in the vitamin industry, but my joy truly comes from helping those in need. I started Helpful Hands to help others, not myself. I’m not an english major, but everything written is from me. I want to show people that you don’t need to be an expert in any one area to do something amazing.

Why This Is Important

Helpful Hands was founded on the two things I know best, vitamins and helping others. There are millions of people on this earth that have had everything taken from them, especially their freedom. While there are so many problems that need to be solved, I feel in my heart that human trafficking is the one that needs the most attention. To fight this evil, Helpful Hands will sell vitamin gummies, while donating 50% of every sale to Operation Underground Railroad. Vitamin gummies are for everyone. Now you have a choice where you want your money to go when purchasing those vitamins, to help make the world a better place, or into a stranger’s wallet. Check out the website, and see what vitamins will be available at https://www.helpfulhands.co/

What You Can Help Achieve

Every dollar counts when it comes to helping rescue children from human traffickers. O.U.R constantly needs funds to complete rescue missions, and that is where Helpful Hands comes in. Buying your vitamins from Helpful Hands enables you to help yourself while helping others. I want this company to be a machine that consistently donates thousands of dollars or more per week to help make our world a better place.

Where The Funds Go

Receiving $50,000 in funding is critical for this business to do what it was meant to do. With the $50,000, it would enable Helpful Hands to focus on giving back while having the money to grow. The more money that is available, the more new products we can sell. Vitamin gummies such as Turmeric + Ginger, Sugar Free Prenatal and Probiotic, Cranberry Extract, Propolis with Echinacea, Collagen, Hair Skin & Nails, Garcinia Cambogia, and more. The more this company grows, the more potential it has to help the children that have little to no hope of being saved from a living hell. There is no limit to the amount of good this company can do.

Help Yourself By Helping Others

The perks for helping fund this campaign are life changing. While they may seem like just bottles of vitamin gummies, the meaning and purpose behind the bottle is what truly makes each perk exciting. You can donate knowing your money will go towards an amazing cause, while you receive a bottle of vitamins that will keep you healthy and happy! Everyone wins.

If The Goal Is Not Reached

All of the funds, whether the goal is reached or not, will go towards supplying the demand for these vitamins. The more bottles that are sold, the more the company will grow. The more the company grows, the bigger difference it can make in children’s lives across the world.

The Impact

I like to think that there is still a very large amount of good people left on this earth who want to see change for the better. I look at every business around me and realize that most if not all of them are built to help themselves. Helping others will always be my main goal, I just hope you all can see my vision and jump on board. Our world is only getting worse, we need to do as much as we possibly can so the future is just a little brighter than yesterday. I will post monthly the amount of money donated to O.U.R. to show what kind of difference is being made by those who choose to support this company.

Risks & Challenges

I currently run another business with similar products. I have experience dealing with many different problems in this industry, overcoming each and every one quickly. The main challenge will be making sure the products are perfect. If I receive the vitamins from the manufacturer and they are not up to standards, there will be a delay. This is rare, and very fixable.

Other Ways You Can Help

If you are not able to contribute, please help spread the word. Vitamin gummies are for everyone, so the more people who can help contribute, the better! The Indiegogo share tools make it easy to get the word out to friends and family!

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Learning Outcomes

1. Creating Value for Customers:  Student can demonstrate an understanding of the concept of value creation.
2. The Role of the Customer in the Company’s Strategic Planning.  Student can assess the company’s commit to serving customer needs as evidenced in a company’s mission statement.
3. SWOT analysis:  Student can conduct a simple SWOT analysis (Strengths, Weaknesses, Opportunities, and Threats) of a product or service offering and draw inferences from an analysis of the results.
4. Competitive Analysis:  Student can conduct a simple competitive analysis based on criteria important to the customers of the product or service.

Directions

• Select your product or service offering from the list in the Weekly Writing Assignment Discussion Forum “Apple Watch (new product launch)”.

• Research your product or service offering “Apple Watch (new product launch)”. through the Internet and UMUC’s virtual library (your references will need to be mostly academic sources. See library services if you do not know what an academic source means).  Do not limit yourself to searching solely on the product or service name.  Look up the industry it is in (Hoovers.com is a good source for this via the UMUC library) and search on that industry as well.  Look up the direct competitors.  Check industry journals and the trade press. Ask your family, friends, coworkers and others what they think about the product and each of the competitors.  You may want to visit a retailer to compare the products on the shelves or visit all of the websites.  Keep all your research as you will need it for future writing assignments.

• Prepare your assignment beginning with a title page with your name and and the name of your product or service.  Then answer each of the following four questions in order and number the beginning of your response to each question.  You do not need to repeat the question.

1. Creating Value for Customers.Consider the customers you believe currently use your product or service and the definition of marketing offered in the course content.  As we begin our study of marketing, what are your preliminary thoughts as to how you think the company creates value for its customers based on the concepts in this week’s readings.

1. 1. Role of the Customer in the Company’s Strategic Plan. The readings indicate that the best marketing begins with the customer and that commitment to the customer begins with including the customer in the company’s mission statement.  Find your company’s mission statement.  Repeat it (or attach as an exhibit if it is too long) and comment on its effectiveness in demonstrating the company’s commitment to having a customer focus.  Could the mission statement have more focus on the customer?  How would you recommend it be modified?  Is it supported with value statements or other evidence of a customer focus?

1. 1. SWOT analysis.  Identify at least one element of each of the SWOT categories (a strength, a weakness, an opportunity, and a threat).  Explain your choice using a citation if needed.  Then identify possible implications for each of the four elements.  For example, if a strength is a a strong national brand name, the implication is that the company may be able to launch other related products under the positive umbrella of the same brand name.  Conversely, if a major weakness is the company is carrying a lot of debt, the implication is that the company not not be able to achieve significant growth, but may have to consider retrenchment strategies. 

1. 1. Competitive Analysis. Identify at least two major competitors or those two products that are trying to sell essentially identical products to the same type of consumer.  Then, identify at least three criteria that are important to those consumers when they are making their decision as to which of the three competing offers to buy (e.g. price, specific benefit, service, warranty, convenience, specific feature, etc.).  Make a little chart with the three criteria along the left-hand side and the competitor products (including your own product) across the top.  Rank each of the products on a scale from 1= low to 5= high on each performs on each of the three criteria.  Add down each column.   Which product ranked highest overall based on the sum of the columns.   Then, look at the highest score in each of the criteria boxes.  Which products ranked the highest on each of the three criteria? Was it the same product, was it three different products?  What do these results tell you about the competitive environment of your product category.  Which product is the leader?  Which product is the follower, challenger and nicher if those categories apply?  Attach your chart as an exhibit.

General Submission Requirements

Prepare as a word processed document (such as Microsoft Word).

• Your assignment should be the equivalent of two pages of double-spaced text, approximately 1/2 page for each of the four questions.Do not exceed this maximum unless permitted by your faculty member. Writing concisely and on point is one of the objectives of this course.  You may attach exhibits that will not be counted towards your two page of double-spaced text.
• Be sure your name, writing assignment number, and the name of your product“Apple Watch (new product launch)”. is on the first page of your writing assignment.
• Use a simple 12-point font such as Times New Roman.  Use black ink for majority of your work and only use colors if it enhances your ability to communicate your thoughts.
• If the writing assignment requires external research, be sure to use footnotes and include a bibliography.  Use APA style, more information about using a style guide can be found in the UMUC’s virtual library accessible from your LEO classroom or at umuc.edu/library.

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Select at least five (5) economic concepts covered in the first four weeks’ readings, and discuss the primary manner in which these concepts impact the world of health care economics. Some examples of selected concepts are health demand and supply, elasticity, resources, health measures, and costs.

Write a four to six (4-6) page paper in which you:

1. Assess the value of healthcare professionals and decision makers understanding the discipline of health economics.
2. Defend or critique the importance of considering the complex nature of health and healthcare when examining the economic principles related to healthcare delivery.
3. Analyze the primary potential benefits of learning about health economics related to government involvement in healthcare economics, financing, and delivery.
4. Analyze the main potential benefits of learning about health economics related to private sector government involvement in healthcare economics, financing, and delivery.
5. Use at least five (5) current references. Three of these references must be from current peer-reviewed sources to support and substantiate your comments and perspectives.

Your assignment must follow these formatting requirements:

• Be typed, double spaced, using Times New Roman font (size 12), with one-inch margins on all sides; citations and references must follow APA or school-specific format. Check with your professor for any additional instructions.
• Include a cover page containing the title of the assignment, the student’s name, the professor’s name, the course title, and the date. The cover page and the reference page are not included in the required assignment page length.

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DESCRIPTION:
choose a course reading and write an essay that researches a point not considered in the reading.(i.e.,gender differences in Turkeys in the kitchen and reasons why they exist). Must use and use at lease one outside source for research.

-The joy of Reading and Writing: Superman and Me by SHERMAN ALEXIE
-A Woman’s beauty: Put-down or Power Source? by SUSAN SONTAG
-Turkeys in the Kitchen by DAVE BARRY
-A Reunion with Boredom by CHARLES SIMIC
-Is Google making us Stupid? by NICHOLAS CARR
(discuss a common element present in two works from the text while using research to further the discussion.)

RATIONALE:
The purpose of this essay is to being scaffolding research assignments by analyzing an essay’s viewpoint and using research for support.

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You have been asked by a manager in your organization to put together a training program explaining Net Present Value (NPV) and Future Value (FV) and how they are used to evaluate the price of stock. You have been given the following objectives:

• Upon completing your Net Present Value (NPV) and Future Value (FV) Training Program, employees should be able to do the following:
• ·         Explain NPV and FV.
• ·         Describe the factors that are used in the NPV and the FV formulas.
• ·         Give an example of how to use the formulas for NPV and FV for a stock purchase.
• ·         Summarize the differences between the two formulas and the purpose of using each.

• Develop a 10- to 12-slide PowerPoint Presentation (excluding title slide and reference slide) that cover each of the above topics. In the slide notes, include your explanations for each topic above. You must use a minimum of two scholarly sources. Format the presentation and cite your resources according to the APA 6th edition style guide as outlined in the Ashford Writing Center.

Additional Requirements

Min Pages: 10

Level of Detail: Show all work

Other Requirements: needs to be a slide show minimum of ten slide

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You are assigned to work on a team in the workplace with a person who has a different personality type than you. Connect with your team members who have a different personality than you.

Write a 350- to 700-word paper in which includes the following:

• A description of each team member’s personality type
• A description of the advantages of working with those with differing personality types
• A discussion of the disadvantages of working with those with differing personality types
• Examples of ways organizations can manage a diverse group of employees.

Cite 1 to 3 business sources not including the text that support the team’s ideas regarding personality. 

Format the paper consistent with APA guidelines.

Click the Assignment Files tab to submit the assignment.

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Write a 700- to 1,050-word personal reflection paper in which you address the following:
What is your personal stance on the privatization of prisons versus traditional government-run facilities?
Is it ethical for prisons to focus on profit? Why or why not?
Do you support the phasing out of corporate-run prisons by the Justice Department? Why or why not?
Do you think community corrections programs have placed too much burden and risk on communities and citizens? Are some programs better for community

placement than others? Explain your answer.
What consequences should be faced by correctional officers who violate ethical codes of conduct?
If a correctional officer is arrested and incarcerated, should they be housed with the regular inmate population?
Is there ever a circumstance in which you feel physical punishment is appropriate? Explain your response.
Include a 1- to 2-paragraph summary of your thoughts on your collaborative group’s discussion of the death penalty.
Format your paper in accordance with APA guideline