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Ashworth Semester Exam A02V Principles of Accounting I

Ashworth College Semester Examnination: A02V: Principles of Accounting I

Question 1

The journal entry to record a purchase of inventory on credit under the perpetual system include:

a debit to Merchandise Inventory.

a debit to Purchases.

a credit to Accounts Payable.

Both A and C.

 

Question 2

The Allowance for Doubtful Accounts is listed on the balance sheet under the caption:

owner's equity.

current liabilities.

current assets.

fixed assets.

 

Question 3

Which of the following is an operating expense?

Salaries expense

Payroll tax expense

Purchases

Both A and B

 

Question 4

Which of the following situations would more likely not result in bad debts?

The company extends credit easily.

The company has a strict credit policy.

The company has a cash-only policy.

None of these answers are correct.

 

Question 5

The cost of a plant asset did not include installation costs that were expensed. This error would cause:

the period's net income to be overstated.

the period's net income to be understated.

the period's end assets to be understated.

Both B and C

 

Question 6

An item that can be converted into cash or used up during the normal operating cycle is:

a current asset.

Plant and Equipment.

a current liability.

a long term liability.

 

Question 7

If $6,000 was the beginning inventory, purchases were $10,000, and sales were $7,000, what would the ending inventory be?

9000

6000

0

3000

 

 

Question 8

Ending inventory:

increases Cost of Goods Sold.

decreases Cost of Goods Sold.

does not affect Cost of Goods Sold.

increases liabilities.

 

Question 9

Workers' Compensation Insurance is:

paid by the employer to protect the employee against job-related injury or death.

paid by the employee to protect himself against job-related accidents or death.

paid by the employer to protect the employee against injury or death unrelated to the job.

paid by the employee to protect himself against accidents or death unrelated to the job.

 

Question 10

The time frame when customers are allowed to pay their bills and still be eligible for a discount is the:

credit period.

discount period.

closing period.

due date.

 

OPSCB574 Competency 3 Assessment

OPSCB/574 Competency 3 Assessment and Rubric

Course Title: Creating Value Through Operations

Competency Assessment Title: Supply Chain Operations Plan

Total Number of Points: 100

Assignment Directions

Use the company that you chose to work with in the second Competency Assessment of this course, which is the company you will use for your entire business

plan. Build a supply chain plan and diagram for the company by analyzing factors that affect sourcing, logistics, metrics, suppliers, and risk.

Create your supply chain diagram using one of the following tools:

• Excel

• PowerPoint

• Visio

• PictoGram

• PDF

• Other faculty-approved platform

Write an 875-word analysis of the supply chain operations plan. Include the following in your analysis:

• A visual depiction of your supply chain diagram

• Your supply chain plan

• Value chain and flow of structure

• Inputs

• Outputs, including customer service structure

• Inventory points and forecasting

• Sourcing activities

• Risks

• Locations

• Logistics

Submit your assignment.

       

OPSCB574 Competency 3 Reflection

Reflection

Competency 3: Analyze organizational global supply chain.

 The reflection activity is comprised of two sections, collectively totaling a minimum of 500 words. Complete your reflection by responding to all prompts.

1.Theory of Constraints

Describe an example where Theory of Constraints (TOC) was successfully applied to improve a process, or where you saw the potential for TOC to improve the process, in either a company you worked for or a company you were a customer at. 

• What is the Lean concept and why is it important to study? How can Lean be applied to manufacturing and service processes?
• What is work center scheduling and why is it important for firms to focus on?

 

2.Supply Chain Strategies

Choose 2 supply chain strategies aimed to improve organizational performance and enhance competitiveness.

Explain each strategy and give an example of an organization that has used each type of strategy. Was each strategy successful? Why or why not? 

   

        

OPSCB574 Competency 2 Assessment

Review the various responsibilities of a project manager by organizing a project. See Chapter 19, sections 19.9 and Cases. The project will be a continuation of how to improve the process you chose in Competency 1.

Apply project management tools and a project management outline type of your choice to structure and plan the project by defining, planning, and controlling. 

Create a 10- to 12-slide PowerPoint presentation (supported by Excel and Word as needed), with detailed speaker notes, that includes the following:

• Project description
• Project Management Charts (Critical Path, Gantt Chart, etc.)
• Improved Process Flowchart from Competency 1 
• Meeting cadence/rhythm and timing
• Metrics to measure the project's success
• Financial and budgetary considerations
• Description of the project reporting structure

Submit your assignment.