Assignment3 -ar -exercies
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Pewangi Bhd estimates bad debt expense using the percentage-of-sales method at 5% of gross sales. Using 2012 figures, the estimated bad debt expense is RM12,920 with an adjusting entry to increase expense and allowance for bad debts. Assuming receivables are estimated to be 8% uncollectible using the percentage-of-receivables method instead, the estimated bad debt expense is RM6,000 with an adjusting entry. The percentage-of-receivables method more accurately reflects net realizable value as it considers current collectability.
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Godi Media, Ishiguro fiction, post-2014 Indian journalism, media capture, Kazuo Ishiguro analysis, watchdog to lapdog, press freedom India, media ethics, literature and media, An Artist of the Floating WorldYSPH VMOC Special Report - Measles Outbreak Southwest US 6-14-2025.pptx
YSPH VMOC Special Report - Measles Outbreak Southwest US 6-14-2025.pptxYale School of Public Health - The Virtual Medical Operations Center (VMOC)
油
BLUF:
The Texas outbreak has slowed down, but sporadic cases continue to emerge in Kansas, Oklahoma, and New Mexico.
Elsewhere in the US, we continue to see signs of acceleration due to outbreaks outside the Southwest (North Dakota, Montana, and Colorado) and travel-related cases. Measles exposures due to travel are expected to pose a significant challenge throughout the summer.
The U.S. is on track to exceed its 30-year high for measles cases (1,274) within the next two weeks.
Here is the latest update:
CURRENT CASE COUNT: 919
Texas: 744 (+2) (55% of cases are in Gaines County).
New Mexico: 81 (83% of cases are from Lea County).
Oklahoma: 20 (+2)
Kansas: 74 (+5) (38.89% of the cases are from Gray County).
HOSPITALIZATIONS: 104
Texas: 96 (+2) This accounts for 13% of all cases in Texas.
New Mexico: 7 This accounts for 9.47% of all cases in New Mexico.
Kansas: 3 This accounts for 5.08% of all cases in the state of Kansas.
DEATHS: 3
Texas: 2 This is 0.27% of all cases in Texas.
New Mexico: 1 This is 1.23% of all cases in New Mexico.
US NATIONAL CASE COUNT: 1,197
INTERNATIONAL SPREAD
Mexico: 2337 (+257), 5 fatalities
Chihuahua, Mexico: 2,179 (+239) cases, 4 fatalities, 7 currently hospitalized.
Canada: 3,207 (+208), 1 fatality
Ontario Outbreak, Canada: 2,115 (+74) cases, 158 hospitalizations, 1 fatality.
Alberta, Canada: 879(+118) cases, 5 currently hospitalized.Code Profiling in Odoo 18 - Odoo 18 際際滷s
Code Profiling in Odoo 18 - Odoo 18 際際滷sCeline George
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Profiling in Odoo identifies slow code and resource-heavy processes, ensuring better system performance. Odoo code profiling detects bottlenecks in custom modules, making it easier to improve speed and scalability.Community Health Nursing Approaches, Concepts, Roles & Responsibilities Uni...
Community Health Nursing Approaches, Concepts, Roles & Responsibilities Uni...RAKESH SAJJAN
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This PowerPoint presentation is based on Unit 6 Community Health Nursing Approaches, Concepts, Roles & Responsibilities of Community Health Nursing Personnel, designed for B.Sc Nursing 5th Semester students under the subject Community Health Nursing I, following the syllabus of the Indian Nursing Council (INC).
This unit focuses on the various approaches in community health, the organizational framework, and the responsibilities of different levels of nursing staff in the healthcare system. It emphasizes the real-world application of nursing principles to provide comprehensive and preventive care to the community.
Key Areas Covered in this Presentation:
Introduction to the concept of community health nursing
Approaches to community health:
Nursing Process Approach
Epidemiological Approach
Evidence-Based Approach
Problem-Solving Approach
Nursing Theories in Community Health Practice
Explanation of teamwork and intersectoral coordination
Concept of primary health care and its application in community nursing
Levels of health care delivery primary, secondary, and tertiary care
Home visit process: principles, planning, implementation, and follow-up
Use of community bag and record maintenance
Roles and responsibilities of:
Auxiliary Nurse Midwives (ANMs)
Community Health Officers (CHOs)
Staff Nurses
ASHA workers
Public Health Nurses (PHNs)
Documentation and reporting in community settings
Promotion of health education, immunization, maternal and child health, and nutritional support
Role of nurse in disease surveillance, outbreak control, and health promotion
Ethical principles in community nursing
Coordination with health team members and village health committees
This presentation is useful for:
Nursing students preparing for university theory exams, class tests, or viva
Nursing educators conducting lectures or field discussions
Interns and trainees working in PHCs, sub-centers, or community settings
Community nurses and health educators involved in rural and urban outreach
The content is simplified, clear, and enhanced with point-wise explanations, flowcharts, and field-related examples for better retention and application.Pests of Maize: An comprehensive overview.pptx
Pests of Maize: An comprehensive overview.pptxArshad Shaikh
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Maize is susceptible to various pests that can significantly impact yields. Key pests include the fall armyworm, stem borers, cob earworms, shoot fly. These pests can cause extensive damage, from leaf feeding and stalk tunneling to grain destruction. Effective management strategies, such as integrated pest management (IPM), resistant varieties, biological control, and judicious use of chemicals, are essential to mitigate losses and ensure sustainable maize production.Introduction to Generative AI and Copilot.pdf
Introduction to Generative AI and Copilot.pdfTechSoup
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In this engaging and insightful two-part webinar series, where we will dive into the essentials of generative AI, address key AI concerns, and demonstrate how nonprofits can benefit from using Microsofts AI assistant, Copilot, to achieve their goals.
This event series to help nonprofits obtain Copilot skills is made possible by generous support from Microsoft.How to Implement Least Package Removal Strategy in Odoo 18 Inventory
How to Implement Least Package Removal Strategy in Odoo 18 InventoryCeline George
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In Odoo, the least package removal strategy is a feature designed to optimize inventory management by minimizing the number of packages open to fulfill the orders. This strategy is particularly useful for the business that deals with products packages in various quantities such as boxes, cartons or palettes. University of Ghana Cracks Down on Misconduct: Over 100 Students Sanctioned
University of Ghana Cracks Down on Misconduct: Over 100 Students SanctionedKweku Zurek
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University of Ghana Cracks Down on Misconduct: Over 100 Students Sanctioned
Assisting Individuals and Families to Promote and Maintain Health Unit 7 | ...
Assisting Individuals and Families to Promote and Maintain Health Unit 7 | ...RAKESH SAJJAN
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This PowerPoint presentation is based on Unit 7 Assisting Individuals and Families to Promote and Maintain Their Health, a core topic in Community Health Nursing I for 5th Semester B.Sc Nursing students, as per the Indian Nursing Council (INC) guidelines.
The unit emphasizes the nurses role in family-centered care, early detection of health problems, health promotion, and appropriate referrals, especially in the context of home visits and community outreach. It also strengthens the students understanding of nursing responsibilities in real-life community settings.
Key Topics Covered in the Presentation:
Introduction to family health care: needs, principles, and objectives
Assessment of health needs of individuals, families, and groups
Observation and documentation during home visits and field assessments
Identifying risk factors: environmental, behavioral, genetic, and social
Conducting growth and development monitoring in infants and children
Recording and observing:
Milestones of development
Menstrual health and reproductive cycle
Temperature, blood pressure, and vital signs
General physical appearance and personal hygiene
Social assessment: understanding family dynamics, occupation, income, living conditions
Health education and counseling for individuals and families
Guidelines for early detection and referral of communicable and non-communicable diseases
Maintenance of family health records and individual health cards
Assisting families with:
Maternal and child care
Elderly and chronic disease management
Hygiene and nutrition guidance
Utilization of community resources referral linkages, support services, and local health programs
Role of nurse in coordinating care, advocating for vulnerable individuals, and empowering families
Promoting self-care and family participation in disease prevention and health maintenance
This presentation is highly useful for:
Nursing students preparing for internal exams, university theory papers, or community postings
Health educators conducting family teaching sessions
Students conducting fieldwork and project work during community postings
Public health nurses and outreach workers dealing with preventive, promotive, and rehabilitative care
Its structured in a step-by-step format, featuring tables, case examples, and simplified explanations tailored for easy understanding and classroom delivery.K12 Tableau User Group virtual event June 18, 2025
K12 Tableau User Group virtual event June 18, 2025dogden2
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National K12 Tableau User Group: June 2025 meeting slidesEnvironmental Science, Environmental Health, and Sanitation Unit 3 | B.Sc N...
Environmental Science, Environmental Health, and Sanitation Unit 3 | B.Sc N...RAKESH SAJJAN
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This PowerPoint presentation covers Unit 3 Environmental Science, Environmental Health, and Sanitation from the 5th Semester B.Sc Nursing syllabus prescribed by the Indian Nursing Council (INC). It is carefully designed to support nursing students, educators, and community health professionals in understanding the environmental components that influence health and disease prevention.
The unit emphasizes the interrelationship between the environment and human health, highlighting various environmental factors, hazards, and strategies for disease prevention through sanitation and public health initiatives.
鰹 Topics Covered in the PPT:
Definition and scope of environmental science and environmental health
Importance of a safe environment for public health
Types of environmental pollution air, water, soil, noise, and radiation
Sources, effects, and prevention of different types of pollution
Concept of ecosystem and its components
Water safety and purification methods at household and community levels
Disposal of waste and excreta types, methods, health risks
Introduction to environmental sanitation
Vector control measures: Mosquitoes, houseflies, rodents, etc.
Biological and non-biological health hazards in the environment
National programs related to environmental health and sanitation
Health education for safe water, hygiene, and sanitation behavior change
Role of a community health nurse in promoting environmental health
Use of community bags and home visit kits to educate rural families
Practical methods for solid waste management and waste segregation
This presentation supports:
Class lectures and revision
Health teaching in field visits
Community awareness campaigns
Internal assessments and final exam preparation
It ensures that all essential environmental health concepts are simplified and well-structured for easy understanding and application in nursing practice.VCE Literature Section A Exam Response Guide
VCE Literature Section A Exam Response Guidejpinnuck
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This practical guide shows students of Unit 3&4 VCE Literature how to write responses to Section A of the exam. Including a range of examples writing about different types of texts, this guide:
*Breaks down and explains what Q1 and Q2 tasks involve and expect
*Breaks down example responses for each question
*Explains and scaffolds students to write responses for each question
*Includes a comprehensive range of sentence starters and vocabulary for responding to each question
*Includes critical theory vocabulary油 lists to support Q2 responsesTHE PSYCHOANALYTIC OF THE BLACK CAT BY EDGAR ALLAN POE (1).pdf
THE PSYCHOANALYTIC OF THE BLACK CAT BY EDGAR ALLAN POE (1).pdfnabilahk908
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Psychoanalytic Analysis of The Black Cat by Edgar Allan Poe explores the deep psychological dimensions of the narrators disturbed mind through the lens of Sigmund Freuds psychoanalytic theory. According to Freud (1923), the human psyche is structured into three components: the Id, which contains primitive and unconscious desires; the Ego, which operates on the reality principle and mediates between the Id and the external world; and the Superego, which reflects internalized moral standards.
In this story, Poe presents a narrator who experiences a psychological breakdown triggered by repressed guilt, aggression, and internal conflict. This analysis focuses not only on the gothic horror elements of the narrative but also on the narrators mental instability and emotional repression, demonstrating how the imbalance of these three psychic forces contributes to his downfall.Sustainable Innovation with Immersive Learning
Sustainable Innovation with Immersive LearningLeonel Morgado
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Prof. Leonel and Prof. Dennis approached educational uses, practices, and strategies of using immersion as a lens to interpret, design, and planning educational activities in a sustainable way. Rather than one-off gimmicks, the intent is to enable instructors (and institutions) to be able to include them in their regular activities, including the ability to evaluate and redesign them.
Immersion as a phenomenon enables interpreting pedagogical activities in a learning-agnostic way: you take a stance on the learning theory to follow, and leverage immersion to envision and guide your practice.How to Manage Inventory Movement in Odoo 18 POS
How to Manage Inventory Movement in Odoo 18 POSCeline George
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Inventory management in the Odoo 18 Point of Sale system is tightly integrated with the inventory module, offering a solution to businesses to manage sales and stock in one united system.This is why students from these 44 institutions have not received National Se...
This is why students from these 44 institutions have not received National Se...Kweku Zurek
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This is why students from these 44 institutions have not received National Service PIN codes (LIST)YSPH VMOC Special Report - Measles Outbreak Southwest US 6-14-2025.pptx
YSPH VMOC Special Report - Measles Outbreak Southwest US 6-14-2025.pptxYale School of Public Health - The Virtual Medical Operations Center (VMOC)
油
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Assignment3 -ar -exercies
- 1. 1 ASSIGNMENT 3: ACCOUNTING FOR RECEIVABLES QUESTION 1 Financial year end for Pewangi Bhd is on 31 December each year. Follows are the list of accounts balances for Pewangi Bhd for 2012: Gross sales RM258,400 Accounts receivable (at 31 December 2012) RM75,000 Allowance for bad debts (credit balance) RM9,500 Pewangi Bhd has used the percentage-of-sales method to estimate the bad debt expense. For the past few years, the amount estimated to be uncollectible has been 5%. REQUIRED: (a) Using the percentage-of-gross-sales method, estimate the bad debt expense and make the necessary adjusting entries. (b) (c) Assuming that 8% of account receivables are estimated to be uncollectible and the Pewangi Bhd decides to use the percentage of receivables method to estimate the bad debt expense, estimate the bad debt expense and make any necessary adjusting entries. (d) (e) Which of the two methods more accurately reflects the net realizable value of receivables? Briefly explained. QUESTION 2 On September 1, 2012, WWF Bhd used its receivables totalling RM 350,000 as collateral on a 250,000, 15% note from Intelligent Bank. WWF Bhd will continue to collect the assigned receivables. Intelligent Bank will charge 2% as a finance charge which will be deducted in advance on the 250,000 value of the note. Collections of receivables for September is RM100,000, less cash discounts of RM800. On October 1, WWF Bhd paid to the bank the amount owed for September collection plus accrued interest. During October, WWF Bhd collected the remaining accounts except for RM550 written off as uncollectible. On November 1, WWF Bhd paid to Intelligent Bank the remaining account owed plus accrued interest. REQUIRED: Prepare the journal entries necessary for both WWF Bhd and Intelligent Bank.
- 2. 2 QUESTION 3 Shahnas Bhd started his business on 1 July 2011 and involves with trading and service activities and most of its revenue comes from credit sales. Shahnas Bhd records its sales using gross method and 5/15, n 30 is applicable for its credit term. During the second half of operations, Shahnas Bhd found itself in financial difficulties. Shahnas Bhd decided to use its account receivables and notes receivable as a means of obtaining cash to continue its operations. Following is information related to Shahnas Bhd activities for the year ended 2012. 1 Dec Sold goods to SilaHamza Bhd for RM149,500. 10 Dec SilaHamza Bhd return the defective goods of RM4,500 31 Dec SilaHamza Bhd forwarded a notice to Shahnas Bhd asking for longer credit period. Shahnas Bhd agreed to extend the credit period and convert the remaining balance of account receivable to 12%, 120-day Note Receivable. 21 Jan Provide services to Kala Berhad and issued a bill of RM120,000. 1 Feb Shahnas Bhd factored with recourse RM75,000 of Kala Berhads account receivable for a cash proceed of RM70,000 to the NDLuLu Bank. NDLuLu Bank withheld 8% of account receivable as protection against sales return and allowance. The different between factored account receivable and cash proceed is considered as a finance charge. 29 Feb NDLuLu Bank manage to collect RM68,000 of the factored account receivable, which include sales return and allowance of RM2,750. The remaining balance of account receivable is uncollectible. Settlement of factored accounts receivable was done on this date. 1 March Shahnas Bhd assigned the remainder of its account receivable, RM45,000 as collateral on a RM35,000, 6% loan from NDLuLu Bank. A commission of 4% on the face amount of loan was charged. 15 March Discounted without recourse, the Note Receivable dated 31 December to Aris Bank at a discount rate of 9%. 30 March Collect RM 37,000 of account receivable assigned and remitted it to NDLuLu Bank. REQUIRED: Assuming that there are 360 days in a year, prepare all necessary journal entries for Shahnas Bhd. Show all your workings.