CMIS 320 Project 4

CMIS 320 Project 4

Examine the following relation and its attributes and answer the following questions. Assume these are the values for “all time”. Assume girls with the same name are the same person.

GIRL GROUP AGE GAME CATEGORY PRICE

Charlotte 5 year olds 5 Mirror Makeup 4.88

Susan 6 year olds 6 Lipstick Makeup 5.95

Jane 5 year olds 5 Chess Games 7.55

Susan 6 year olds 6 Checkers Games 5.95

Susan 6 year olds 6 Mirror Makeup 4.88

Carrie 6 year olds 6 Lipstick Makeup 5.95

Jacqueline 5 year olds 5 Visual Basic Prog. Languages 199.99

1) Is this relation in at least 1NF? Why or why not?

2) What is the primary key of the initial relation (assume the values shown are the only possible tuples for all time)? Remember that a primary key must be unique and not null.

3) Describe the specific data anomalies that exist if we DELETE the tuple containing Jacqueline.

4) Draw a functional dependency diagram for the initial relation. This diagram should agree with the primary key you selected in above.

5) Based on your diagram, what normal form is the initial relation in? Why?

6) If necessary, decompose the initial relation into a set of non-loss 3NF relations by showing the relations, attributes, and tuples. Show complete relations with attribute headings and all data values in the tuples of your relations. Determine the number of 3NF relations you end up with after normalization, write this number, and then circle the number.

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CMIS 320 Project 1 (Justifiying Relational Database)

Justifiying Relational Database for Business Use 

CMIS 320 Project 1

Write a justification paper, of at least 2 pages, to your boss explaining how a relational database solution can be applied to a current business problem or area for improvement. Assume that your boss knows nothing about relational database theory. The goal of this paper is to obtain your boss’s approval to proceed with your stated project. Do not focus on technical aspects of a database management system. Focus on how the information will be captured, manipulated, managed, and shared, and the value the database brings to the organization. Include brief examples of how other industries (both domestic and international) have successfully used relational databases to increase efficiency.

Your paper must follow all APA Style Guide requirements. All sources must be properly cited using APA guidelines. Include an APA title page and an APA References page. The title page and References pages are in addition to the minimum of 2 pages of body text for your paper. In your paper you must include an introduction section with a heading, body text topic sections as appropriate with headings, and a conclusion section with a heading. Note that APA requires 12 point Times Roman font throughout and 1″ margins.

 Submission:

You must submit your well-organized Word or PDF document to the LEO assignment area before the due date.

Assignment 1 grading rubric

 

Attribute Meets Does Not Meet
Business justification 70 points

Paper thoroughly provides good business, non-technical explanation of the benefits of a relational database solution

0 points

Paper doesn’t provide adequate business justification

Length and formatting 10 points

Paper meets required length and is well formatted

0 points

Paper doesn’t meet required length and is not properly formatted

Grammar, typos, punctuation 10 points

Paper is well-written, well- organized with minimal grammatical or spelling issues

0 points

Major grammatical, typographical, and/or punctuation errors

APA Requirements 10 points

Paper meets APA citation, References page, and title page requirements

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Carol is a single mother who owns a wholesale auto parts distributorship

Carol is a single mother who owns a wholesale auto parts distributorship. The business is organized as a sole proprietorship. Her business has advanced, and she can no longer devote the time necessary to do her own tax return. Because she always has prepared her own return, Carol is familiar with most tax rules applicable to her business and personal affairs. However, she has come to you for advice with respect to a number of items she paid during the current year. You are to determine whether she can take a deduction for the expenditures in the current year.

 a. Carol purchased a small building on March 2 to use as a warehouse for her auto parts inventory. To purchase the building, she borrowed $180,000 on a 30-year loan and paid $20,000 in additional cash. Carol also incurred $3,200 in legal and other fees to purchase the building. The bank charged her $3,600 in points (prepaid interest) to obtain the loan. After acquiring the building, Carol spent an additional $25,000 to renovate it for use as a warehouse. The $25,000 included $8,000 for painting.

 b. Carol had her office building painted at a cost of $14,000 and paid $6,000 to have it landscaped. She paid for the building renovation in part a and the office building work by borrowing $60,000 on April 1 at 7% interest. (See part f for details of the interest payments.)

 c. On April 1, Carol prepaid a 1-year fire insurance policy on her 2 buildings. The policy cost $1,500, and the insurer required the prepayment. On September 1, Carol prepaid a $5,000, 2-year maintenance contract on the buildings.

 d. Carol started a self-insured medical reimbursement plan for her employees this year. Based on actuarial assumptions, she deposited $13,500 in a fund to pay employees’ medical expenses. Actual payments from the fund totaled $11,200.

 e. Carol purchased a new automobile costing $32,000. She can document that her business use of the automobile came to 90% and that her out-of-pocket operating costs totaled $3,600.

 f. Carol paid the following interest on business-related loans: Warehouse Office building Renovation loan $15,300 4,000 5,400 The renovation loan was for $60,000. Because she spent only $45,000 renovating the new building and painting and landscaping the old one, she used the additional $15,000 to purchase city of Seattle bonds with a yield of 6%.

 g. Carol became active in politics and contributed $1,000 to the presidential campaign of an independent candidate. She made the contribution because she believed that, if elected, the candidate would institute policies beneficial to her business. The candidate lost the election and immediately started a grass roots lobbying organization. The purpose of the organization is to keep track of elected officials’ campaign promises and report to the public when they vote contrary to their stated campaign promises. Carol paid $1,600 in dues to join the lobbying organization.

 h. Carol’s oldest son began college during the current year. She paid his tuition and living expenses, a total of $13,300, out of the company’s checking account. During the summer, her son worked for the business, and Carol paid him $4,300, the same amount she paid other college students working during the summer. Because she consults her son from time to time on the operation of the business, she thinks that at least some of the $13,300 should be deductible.

 i. Carol has always itemized her deductions. This year, her mother and father retired and could no longer afford the mortgage interest and property taxes on their home. Rather than have them sell the house, Carol made the payments for them. They received a statement from their bank indicating that a total of $8,125 in mortgage interest and taxes were paid in the current year. Carol knows that mortgage interest and property taxes are deductible as itemized deductions and would like to add them to her personal interest and property tax payments.

 j. Because of the success of her business, Carol has received many offers to invest in various business ventures. One offer was to establish a chain of nursing homes in Florida. Carol spent two weeks in Florida evaluating the prospects of the proposed venture and incurred costs of $2,100. After careful consideration, she decided the venture was too risky and decided not to expand into the health-care business.

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QNT 561 – Business Plan Proposal

This signature assignment is designed to align with specific program student learning outcome(s) in your program. Program Student Learning Outcomes are broad statements that describe what students should know and be able to do upon completion of their degree. The signature assignments may be graded with an automated rubric that allows the University to collect data that can be aggregated across a location or college/school and used for program improvements.

Purpose of Assignment

The purpose of this assignment is to allow the student an opportunity to apply their understanding of cash flow management, break-even analysis, and short-term and long-term financing in starting and growing a business.

Assignment Steps

Resources: OECD Database, Corporate Finance

Prepare a 12- to 15-slide PowerPoint® presentation with speaker notes requesting initial funding of $500,000 to start and run a start-up company. The proposed start-up company could be an existing business model (coffee shop, pet store, etc.) or could be something entirely new and exciting.

Create the presentation in the following format, with at least one slide to cover each of the following areas:

  • Title Page
  • Table of Contents
  • Executive Summary
  • Information about the Industry
  • Marketing Plan
  • Competitor Analysis
  • 3 Year Income Statement (Profit & Loss) Projections
  • Include your assumptions for why and how you will achieve your sales growth and what significant expenses and investments you expect to incur to achieve your revenue goals.
  • 3 Year Proposed Funding Schedule (Sources and uses of the funds received.)
  • Break-Even Analysis
  • Academic and Business References

Review the following scenarios and assumption, and explain how it impacts your decision to expand:

  • After Year 3, the investors are interested in your company expanding internationally to possibly outsource labor or to reduce manufacturing costs. What countries would you expand to first, and why? What factors would you need to consider in making this decision?
  • What is the corporate tax rate in the countries you are considering expanding your business to, and how will that affect your decision to expand globally? (Use OECD Database or another resource to determine the corporate tax rate).
  • The investors want to see a decision tree detailing the decisions you would make if you received $300K now and $200K at the end of three years instead of $500K up front.
  • The investors would like your team to provide advantages and disadvantages of using debt financing versus selling company stock to raise capital for growth.
  • Briefly explain the venture capital process. Does it make sense for your company to raise funds through venture capital?

Format your presentation consistent with APA guidelines.

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ECO 203 Week 4 Quiz

ECO 203 Week 4 Quiz

Question 1. M1 includes all but which one of the following?

checkable deposits

currency

traveler’s checks

coins

bank CDs

Question 2. The most important monetary tool of the Federal Reserve System is

changes in the discount rate.

changes in legal reserve requirements.

loans to banks.

loans to the public.

open market operations.

Question 3. If the Fed sells government bonds on the open market, which of the following is likely to occur?

The money supply will expand.

The yield on government bonds will increase.

The yield on corporate bonds will decrease.

The amount of investment spending will increase.

The amount of investment spending will decrease.

Question 4. In the classical model, the money supply affects the economy

indirectly through the interest rate.

by shifting the AS curve.

directly through spending changes.

along an AD curve.

through deficit spending.

Question 5. The First National Bank of Oklahoma has checkable deposits of $ 10,000,000 and total reserves of $2,500,000; the reserve ratio is 15 percent. What is the required level of reserves for this bank?

$1,500,000

$2,000,000

$2,500,000

The required level exceeds the bank’s total reserves.

Question 6. Which of the following is a function performed by a modern society’s money?

rate of return

store of wealth

double coincidence of wants

equivalent commodity

debasement

Question 7. If the market for money is in equilibrium, then

the money supply is unaffected by the actions of the Federal Reserve.

the demand for money is unaffected by the interest rate.

the demand for money must be equal to the supply of money.

the demand for money may be greater than the supply of money if velocity is low.

Question 8. A bank’s lending out a portion of the deposits of its customers is

not allowed in banking practice today.

allowed with the permission of the borrower.

called fractional reserve banking.

not as important as it was in the Middle Ages.

called 100 percent.

reserves.

Question 9. If the Federal Reserve creates excess bank reserves, banks are likely to

call in loans to cover reserves.

raise interest rates.

lower interest rates.

raise service charges.

Question 10. Which of the following is NOT a correct statement?

The United States has 12 Federal Reserve districts.

The Federal Open Market Committee oversees sales and purchases of government securities by the Fed.

A majority of U.S. private banks are not members of the Federal Reserve system.

The members of the Board of Governors of the Fed are appointed by the President for 14-year terms.

Congress must approve any major changes in Fed policy.

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ACC 410 Midterm Exam (A+ Solution)

ACC 410 Midterm Exam

 Question 1

Which of the following is NOT generally considered a main user of government and not-for-profit entity external financial statements?

 Question 2 

Which of the following is NOT a probable use a donor would make of the external financial statements of a not-for-profit entity?

 Question 3

A primary characteristic that distinguishes governmental entities from business entities is

Question 4 

To obtain a comprehensive understanding of a government’s fiscal health, a financial analyst should obtain an understanding of which of the following?

Question 5

What is the primary reason that governmental entities use fund accounting?

Question 6

Which of the following funds is a proprietary fund?

 Question 7

Basis of accounting determines which of the following?

 Question 8

A city receives a donation from a citizen who specifies that the principal must be invested and the earnings must be used to support operations of a city-owned recreational facility.  The principal of this gift should be accounted for in which of the following funds?

 Question 9

Government-wide financial statements should include

 Question 10

Under the new GASB reporting model for governmental entities, which of the following is required?

 Question 11

In addition to government-wide statements, GASB Statement No. 34 requires fund financial statements be included in the government’s basic set of financial statements.  The basic fund financial statements that should be included for fiduciary funds are

 Question 12

The focus of the Statement of Activities of the city of West Hills is on which of the following?

 Question 13

Under the accrual basis of accounting, property tax revenues are recognized

 Question 14

A City levies a 2% sales tax.  Sales tax must be remitted by the merchants to the City by the 20th day of the month following the month in which the sale occurred.  Cash received by the City related to sales tax is as  follows:

             Amount received 1/20/00, applicable to December 1999 sales                                $  50

            Amount received 2/20/00, applicable to January 2000 sales                                   $  15

            Amount received during 2000 related to February-November 2000 sales                $200

            Amount received 1/20/01 for December 2000 sales                                              $  55

            Amount received 2/20/01 for January 2001                                                          $  20

Assuming the City uses the same period to define “available” as the maximum period allowable for property taxes, what amount should it recognize in the fund financial statement as sales tax revenue for the fiscal year ended 12/31/00.

Question 15

Under the modified accrual basis of accounting, fines, license fees, permits, and other miscellaneous revenue are generally recognized

 Question 16

Under GAAP, property taxes levied in one fiscal period to finance the activities of the following  fiscal period are recognized as revenue in the fund financial statements

 Question 17

The City of Upper Falls accounts for its inventory using the purchases method.  During the year the City bought $400,000 of supplies, for which it owed $100,000 at year-end.  The City will pay for the supplies from available expendable financial resources.  The appropriate entry is

 Question 18

Several years ago, Grant County was sued by a former County employee for wrongful discharge.  Although it was to be contested by the County, at the time of the lawsuit the attorneys felt that that the County was likely to lose and the estimated amount of the ultimate judgment would be $100,000.  This year, the case was finally settled with a judgment against the County of $150,000, which was paid.  Assuming that the county maintains its books and records in a manner to facilitate the preparation of its fund financial statements, the entry in the current year should be

 Question 19

Sugar City uses the purchases method to record all prepayments.  The City has a 6/30 fiscal year-end.  On December 31, 2000, the city purchased a three-year insurance policy covering all city owned vehicles acquired by the General Fund to be used in general government activity.  Cost of the policy was $360,000.  After the 6/30/01 closing entries, the appropriate balance sheet accounts and balances associated with this transaction are:

Question 20

This year Port City was sued for injuries sustained when a citizen slipped and broke her hip on the icy City Hall steps.  The City attorney estimates the City will be held liable by the courts and a judgment of $200,000 will result.  Because of the nature of the case it will likely be four years before the City makes any payment related to the accident.  The present value of the likely future payment is $167,000.  In the General Fund, at the end of the current fiscal year, Port City should recognize a liability of

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MBA 520 Module Two Financial Statement Analysis Worksheet

MBA 520 Module Two Financial Statement Analysis Worksheet

The main goal of financial statement analysis is to use past and current performance to identify changes and trends that will affect a company. Financial ratios are a widely used form of financial analysis in which the relationship between two or more line items is analyzed to evaluate a company’s performance. The calculations you practice in this assignment will be applicable in completing Milestone One, specifically determining recent financial performance and current financial health.

 Prompt

Reference the information found in the Module Two Financial Statements Analysis Data PDF located in the Assignment Guidelines and Rubrics folder to complete the following. Once you have calculated the ratios asked for using the data in the PDF, provide a brief summary of how the ratios are used and why they are important. Once you have completed the calculations, provide a brief, two- to four-sentence rationale for how these calculations can be used in analyzing the financial position of a company and why they are important. Your rationale should explain what information the ratio provides to the reader and how the reader may use that information. Use the Shapiro Library, your text, and the non-graded discussion forum in this module to ask questions of your peers to inform your responses to the questions below.

Before beginning this assignment, you will need to download and/or print the Module Two Financial Statements Analysis Data PDF in order to complete the assignment.

1. Calculate XYZ’s 2013 current and quick ratios based on the projected balance sheet and income statement data.

2. Calculate the 2013 inventory turnover, days sales outstanding (DSO), fixed assets turnover, and total assets turnover.

3. Calculate the 2013 debt-to-assets and times-interest-earned ratios.

4. Calculate the 2013 operating margin, profit margin, basic earning power (BEP), return on assets (ROA), and return on equity (ROE).

5. Calculate the 2013 price/earnings ratio, and market/book ratio.

6. Use the extended DuPont equation to provide a summary and overview of XYZ’s financial condition as projected for 2013.

7. Use the following simplified 2013 balance sheet to show, in general terms, how an improvement in the DSO would tend to affect the stock price. For example, if the company could improve its collection procedures and thereby lower its DSO from 45.6 days to the 32-day industry average without affecting sales, how would that change “ripple through” the financial statements (shown in thousands below) and influence the stock price?

Accounts receivable $878  Debt $1,545

Other current assets $1,802

Net fixed assets $817  Equity $1,952

Total assets $3,497  Liabilities plus equity $3,497

First, we need to calculate XYZ’s daily sales.

Daily sales = Sales/365

Daily sales = $7,035,600 /365

Daily sales = $19,275.62

Target A/R = Daily sales× Target DSO

Target A/R = $19,276 ×32

Target A/R = $616,820

 

Freed-up cash = old A/R– new A/R

Freed-up cash = $878,000 – $616,820

Freed-up cash = $261,180

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Past enrollment data indicates that more than 40%

Activity 6—MATH 250

Elements of Statistics

1. Past enrollment data indicates that more than 40% of the students taking elementary statistics at FHSU are at least 30 years old.  Is the enrollment in this semester’s virtual class significantly more than this claim, as measured statistically?  Justify your answer through a formal hypothesis testing procedure on proportions with a 5% level of significance.  It is required that you give needed hypotheses and related statistical values below as well as statistical computations to the right (feel free to use the appropriate template from the Excel guide for Unit 3).  Then give a proper final interpretive conclusion below based on the statistical measures calculated and related to the context given.

H0:

H1:

Sample proportion (p-hat):

Critical Value:

Sample’s Test Statistic:

P-value:

CONCLUSION:

2. It has been claimed that the average family size of all FHSU Virtual College statistics students is less than 5 people.  Using the family size data collected from this year’s classes, test this hypothesis–that is does the collected data statistically support this  claim?  Justify your answer through a formal hypothesis testing procedure with a 0.03 level of significance.  Again, necessary claims, calculations, and values must be shown below and to the right.  Give your proper/final conclusion below.  (Hint:  Since the population s.d. is not known, make sure to realize the need to use the t-distribution for testing purposes.)

H0:

H1:

Sample’s Mean (x-bar):

Sample’s S.D. (s):

Critical Value:

Sample’s Test Statistic:

P-value:

CONCLUSION:

3. It has been claimed that the average height of adults in the US is 175 cm. Does the data of our statistics class support or contradict this claim?  Justify your answer through a formal hypothesis testing procedure with a P-value approach using a significance level of your choice.  Calculation of and interpretation of the P-value is required on this problem.  Give your final conclusion below.

Give H0:

H1:

Sample’s Mean (x-bar):

Sample’s S.D. (s):

Sample’s Test Statistic:

P-value: CONCLUSION:

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ACC 201 Final Project Peyton Approved Data

Final Project Peyton Approved Data

You will prepare financial statements that will allow you to assess how profitable the business is.

Below you will find the data required to make entries in your accounting workbook. Remember that you are following the business transactions for a six-month period from the initial stage of analysis and recording, through the reporting process. These transactions will include:

·         the initial setup of the business

·         sales

·         purchases

·         making payments to vendors

·         paying store employees

·         managing debt

It will help you to print this document as you are making your entries in your workbook. Your textbook prepares you and can be used as a reference to assist you in completing this assignment. You should begin this project in Module Two.

Step 1:

Complete the following in the “July Journal Entries” in your workbook (be sure to look for the July Journal Entries tab at the bottom of the Peyton Approved Student Workbook).

The following events occur in July 2014:

July 1 – Open a bank account for Peyton Approved.This has been done for you in the July Journal Entries tab.

July 1 – You take $15,000 from your personal savings account and buy common stock in Peyton Approved. This has been done for you in the July Journal Entries tab.

July 3 – Your parents lend the company $10,000 cash, in exchange for a two-year, 6% note payable. Interest and the principal are repayable at maturity.

July 7 – Sign a lease agreement for retail/bakery space. The agreement is for 1 year, with the option to extend the lease on a month-to-month basis after 1 year. The rent is $1,500 per month. The lease period starts on July 15, first and last month’s rent due at that time. Subsequent rents are due on the 15th day of each month.

July 10 – Pay $375 to the county for a business license.

July 11 – Purchase a cash register for $250 (deemed to be not material enough to qualify as depreciable equipment—use misc. exp.).

July 13 – You have baking equipment, including an oven and mixer, that you have been using for your home-based business and will now start using in the bakery. You estimate that the equipment is currently worth $5,000, and you transfer the equipment into the business in exchange for additional common stock. The equipment has a 5-year useful life.

July 13 – Pay $200 for business cards/flyers/posters/ads to use for advertising.

July 14 – Pay $1,000 for baking ingredients (use baking supplies account).

July 14 – Pay $300 for miscellaneous (use misc. supplies).

July 15 – Hire part-time helper to be paid $12 per hour. Pay periods are the 1st through the 15th and 16th through the end of the month with paydays being the 20th for the first pay period and the 5th of the following month for the second pay period.

July 15 – Pay first and last month’s rent.

July 16 – Open the doors of the bakery.

July 31 – Pay $1,200 for a 12-month insurance policy.

Step 2:

Enter the Bakery Sales totals (below) in the appropriate Journal Entries month tab, as indicated below.  See sample in the August Journal Entries tab.

The following events occur during the next 6 months:

Bakery sales are recorded on the last day of the month. The following sales occurred:

July – $5,000

August – $20,000 (cell B28)

September – $22,500

October – $27,000

November – $25,000

December– $30,000

 

Step 3:

Enter the baking supply purchases (below) in the appropriate Journal Entries month tab, as indicated below. See sample in the September Journal Entries Tab.

The following baking supplies purchases are made on credit:

August 8 – $8,500, net 30 – paid 8/30

September 10 – $9,000, net 30 – paid 10/1 (cell B10)

October 12 – $10,000, net 30 – paid 11/1

November 10 – $10,000, net 30 – paid 12/1

December 4 – $12,000, net 30 – paid 1/2

Step 4:

Enter the miscellaneous supplies purchased (below) in the appropriate Journal Entries month tab, as indicated below. See sample in the October Journal Entries Tab.

The following misc. supplies were purchased:

August 25 – $300

September 19 – $325

October 14 – $310 (cell B19)

November 11 – $300

December 8 – $300

Step 5:

Enter payroll (below) in the appropriate Journal Entries month tab, as indicated below. See sample in the November Journal Entries Tab.

Through December 31, the part-time employee worked the following hours: (ignore payroll taxes)

(see table )

Month Hours Rate Pay

31-Jul $10.00  $12.00  $120.00

15-Aug $40.00  $12.00  $480.00

31-Aug $35.00  $12.00  $420.00

15-Sep $38.00  $12.00  $456.00

30-Sep $40.00  $12.00  $480.00

15-Oct $37.00  $12.00  $444.00

31-Oct $40.00  $12.00  $480.00

15-Nov $35.00  $12.00  $420.00

30-Nov $30.00  $12.00  $360.00

15-Dec $45.00  $12.00  $540.00

31-Dec $40.00  $12.00  $480.00

Step 6:

Enter the following monthly bills received and paid (below) in the appropriate Journal Entries month tab, as indicated below. See sample in the December Journal Entries tab (sample in cells B22, B28, and B57).

The following monthly bills are received and paid (July–December)

Rent – paid each 15th – $1,500

Phone – received on the 30th of each month, paid on the following 10th – $45

 

Step 7:

You pay yourself via the issuance of dividends. Enter the dividends (below) in the appropriate Journal Entries month tab, as indicated below. See sample in the September Journal Entries tab.

The following dividends were paid and issued:

9/30 – 2,000  (Cell B32)

10/30 – 2,500

11/30 – 2,500

12/31 – 2,500

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ACC 281 Week 5 FINAL PAPER – The California Sutter Health Approach

ACC 281 WEEK 5 FINAL PAPER CASE STUDY ANALYSIS

Write an 8 to 10 page case analysis of the following article (which can be found in the Ashford Online ProQuest database): Souza, M. & McCarty, B. (2007). From bottom to top: How one provider retooled its collections [Electronic version]. Healthcare Financial Management, 61(9), 67-73.

Include the following:

Complete summary of the case study that identifies the key problems and issues, provides background information, relevant facts, the solution employed, and the results achieved. Identify and explain the accounting practices California Sutter Health used in defining and solving its collection problems. Develop an alternative solution based on your own research using three to five academic sources from journals, professional organizations, and websites. State your informed opinion of the approach used by California Sutter Health, and provide support using concepts from your research and personal experience.

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