Free Sample

Create an Incident Response Policy

Learning Objectives and Outcomes

Create an incident response policy for a health care organization.
Explore policy creation for incident response for a health care organization.


You work for a large, private health care organization that has server, mainframe, and RSA user access. Sean, your manager, has been asked to provide the latest version of the organization’s incident response policy. To his knowledge, no policy exists. He has asked you to research and create an incident response policy over the weekend. 

Assignment Requirements

Look for at least two incident response policies for organizations of a similar type to your organization. In addition, download NIST “Computer Security Incident Handling Guide, rev 2” SP800-61 located at  
Based on your research, create an initial draft of an incident response policy for your organization. Consider HIPAA and other health care–related compliance requirements. Create a summary report that justifies the content you included in the draft policy. Reference your research so that Sean may add or refine this report before submission to senior management.  

Submission Requirements

Format:      Microsoft Word
Font: Times New Roman 12 point
Citation      Style: APA
Length:      1–2 pages, double-spaced

Essay Examples

Something Precious

I have earned recently that sometimes we lose something to gain something. I have experienced a hurt that was so deep that it was my belief that it would never end. I recently was blessed to have a brand new grandchild a girl. This little girl could not have come at a better time in my life. Brianna Scott was born on November 30. 2010 at 8:14 pm. This could not have been better timing. Three years ago one of my grandsons’s hung himself and now lives in a vegetative state. I lost all joy around the holidays, because this little boy always wanted to be with me during the holidays.
I lost the holiday spirit after this tragedy happened I found myself in a deep depression state. There was days when I did not want to do anything but cry. I prayed to no end for a miracle to happen. I finally had to accept that here would be no miracle this time. I experienced so many different emotions on a daily basis and for the life of me I could not get a grip on any of my emotions. I begin to question whether or not I could have done something to prevent this tragedy. It took intense therapy to find my way out of this hole. There was nothing I could have done to prevent this tragedy.
I was simply co-existing prior to Brianna being born. This little girl has no idea what her birth has brought into my life. I feel as if God has given me a new joy and a fresh breath into my life. I look at this little girl and my heart smiles again. When I talk to Brianna and tell her I love her she looks at me and smiles. I know that Brianna is only six weeks old but I truly believe she understands me when I tell her that I love her. I sometimes catch myself wondering if my grandson would be jealous of her. I believe that I knew this little boy better than his own parents. He would not have been jealous but instead embraced her.

Chances are I would have had to ask him to move over and let me have some time with Brianna. I do indeed believe that Brianna is something precious sent to me by God to ease the pain that I have been forced to live with. If you could see this little girl you too would believe that she understands when you tell her that you love her. I always tell her how precious she is and that she has brought unspeakable joy to my life. I wish that I could put into words how much this little girl has done for me emotionally. I have joy once again and believe it or not I actually celebrated the holidays.
I did not have a sad moment for a change and took the time to thank God for such a precious gift. This is the gift that keeps on giving. If someone had told me that when this little girl was born the pain I was enduring would ease up I would have called them a lie. I now can live with the pain and my heart doesn’t ache as much as it did prior to Brianna’s birth. I can get threw the day now without crying and feeling so empty. I look forward to keeping this bundle of joy now. Even though she has her day’s mixed up with her nights I would not change a thing about her. After all Brianna truly is something precious to my whole family.


Database Design

5. 1:DEFINITION OF DATABASE A database is a shared collection of interrelated data designed to meet the varied information needs an organization. A database has two important properties that it is integrated that it is shared. 5. 2: IMPORTANCE OF DATABASE The data resources of organization and its management are very important. The recognition by management that data or information is indeed a resource is a recent development. Information, which in essence is analysis and synthesis of data, will unquestionably be one of the most vital of corporate resources. It will be structured into models for planning and decision-making.
It will integrate into product design and marketing methods. In other words information will be recognized and treated as an assets. By integrated mean that previously distinct data files have been logically organized to eliminate redundancy and the facilitate data access. By shared mean that all authorized users in the organization have access to the same data to use for variety of other activities. 5. 3: BENEFITS OF THE DATABASE APPROACH The database approach offers number of important advantages. 5. 3. 1:Minimal Data Redundancy There is not as much storing of multiple copies of the data as in manual system.

It is designed into the system improve performance and the system is aware of the redundancy. 5. 3. 2:Consistency of Data By eliminating or controlling redundancy in the database approach, it greatly reduce the approach, it greatly reduce the opportunities for inconsistency. When controlled redundancy is permitted in the database, the database system itself should enforce consistency by updating each occurrence of data item when change occurs. 5. 3. 3:Integration of Data Database data are organized into a single logical structure with logical relationship defined between associated data entities.
In this way user can easily relate one item of data to another related item. 5. 3. 4:Sharing of Data A database in intended to be share by authorized users in the organization. Most database system today permits multiple users to share a database co-currently; each functional department can access this data by using their own views of that database. 5. 3. 5:Enforcement of Standard Establishing the data administration function is an important role in the database approach. This organizational function has authority for defining and enforcing data standards.
The database administrator will approve all data names, formats and data usage throughout the organization. 5. 3. 6:Data Accessibility & Data Responsiveness A database system provides multiple retrieval paths to each item of data giving a much greater flexibility in locating and retrieving data to user. 5. 3. 7:Reduced Program Maintenance A database system data are independent of the application programs that use them within limits. Either the data or the application programs that use the data can be hanged without necessitating a change in other factor. As a result program maintenance can be significantly reduced in a database environment.

Case Study

Case Study- Culinarian Cookware

1. Describe consumer behavior in the cookware market. How is cookware bought? How is it sold? What are the implications for Culinarian’s marketing strategy? Cookware was bought either by piece or in a boxed set. Below are two graphs about how cookware is bought and sold. How is cookware bought: How is cookware sold: Implications: There is a big potential in mass merchandise outlet, which has not been explored yet.  Enhance cooperative relationships with a department store, because this is a very important sector with a large share in both purchasing and selling. Direct sales don’t have a large share (only 5%), and the percentage that people buy through this channel is almost zero, so we need to consider if direct sales are necessary.  A large share of cookware is sold in 75 local specialty stores (27%), and we need to reduce the sales of this channel.  Target customers should be women from 30-55 with a household income of over $75,000.
2. What are Culinarian’s strengths and weaknesses? Why has the company been successful?
Above all, the company has very clear four strategic priorities. Furthermore, good execution is very important. Strategies play like a guideline, and all marketing and sales activities are launched under this guideline. Then, the company did a good job of preserving its brand image with unparalleled product quality and advanced technology. Building strong relationships with retailers is another factor. The company offers a higher margin to retailers than other competitors, which stimulates the retailer to push the sales. Finally, Culinarian is quite clear about their target customers, who have high-income, so their advertising is very effective that they focus on magazines and newspapers targeted at the high-income audience.

3. Was the 2004 promotion profitable? Calculate the profitability using Brown’s logic and then calculate profitability using the consultant’s model. How would you calculate profitability? My conclusion is the 2004 promotion was profitable.
Using Brown’s logic

Actual units = 184987
Forecast units = 59871
Variable costs = 38.4

Incremental contribution impact = (62. 4-38. 64)*184987-(72-38. 64)* 59871 = 2397995.
Using the consultant’s model.

Actual units = 12938.6
Forecast units = 119504.
Variable costs = 52. 05

Incremental contribution impact = 10. 35*129386-19. 95*119504-99332+39540 = -1104752
My method Conclusion: the promotion is profitable Promotion period March to May Variable cost Both overhead cost and advertising cost should not be included in the variable cost, so my variable cost should be 38. 64-(52. 05*7%)= 35.
I use the consultant’s figure by the computer-generated model, which is 119504 Actual units Actual orders from March to May in 2004, which equals 184987 (47191+89423+48373) (62. 4-35)*184987-(72-35)*119504=646995
4. Should Culinarian run a 2007 price promotion?
If so, what should be the specifics of such a promotion (e. g. , product scope, discount rate, timing, communicate) Culinarian should run a 2007 promotion. First of all, in 2006, Culinarian’s CEO established four strategies for the company. The 2007 price promotion would be a very good implementation of the strategy. Moreover, the 2005 telephone survey shows that unaided brand awareness for Culinarian is 15% with household income under $75000 and 25% with household income over $75000 ( this figure is lower than its competitor Le Gourmand and Robusto). Finally, the cookware market in U. S. had been increasing year on year, so had been Culinarian’s products, so there must be a great potential for sales growth. Details of the promotion Product Scope They should run a promotion on product DX1 and CX1. First, SX1 and PROX1 are for advanced and professional chefs, so they are very high-end with smaller shares of the revenue.
Then, DX1 and CX1 take a lion share of the total revenue. Finally, discount on DX1 and CX1 would not affect the brand image as they are relatively low-end products with low price and technology. Timing They should choose April, May, and June as spring sales and October, November, and December as winter sales. May and June are wedding seasons, while November and December are Christmas time. According to the survey, 55% of the respondents received or purchased cookware as a gift. So I suggest there should be two price promotions in spring and winter.
Communications: Commercial advertisement on cook channels (39% watch television cooking shows and 18% purchase cookware seen on television cooking shows) Direct support to retail stores such as displays and sales staff (30% stated that they would be drawn to stores with attractive displays, and 25% preferred a full- service store) Enhance channel communication with mass merchandise outlet (32% of respondents bought cookware in mass merchandise outlet) Traditional channels, including TV, radio, newspapers and cook magazines. (10% said they might respond to TV, radio, magazine, or newspaper advertising). Discount rate:20%

Free Sample

2 pages needed in 3 hours or less

1) As you read the textbook, you will see many cultural innovations of the Upper Paleolithic discussed.
New tool/blade technology
Seasonal exploitation of resources
 Use of new materials
Trade networks
Personal adornment
Complex social networks
 Domestication of the dog
2) Choose 4 of these innovations.
3) Using your textbook information and at least two other sources from the library or Internet, research the four cultural innovations you have chosen.
4) Write an essay which includes the following:
·        Briefly describe the four cultural innovations.
·        Identify the archaeological site(s) the cultural innovations were found.
·        Describe the cultural significance of the developments to the Upper Paleolithic.
·        Discuss how the four cultural innovations have carried through to modern culture.
·        Cite your sources.
Your essay should include an introduction paragraph with a thesis statement, a body, and a conclusion paragraph. The essay should be 2 – (750 words). Your reader/audience is the general public. Your essay should be free of spelling and grammar errors. You must properly document all reference sources using in-text source citations and including a Reference list at the end of your essay in APA format. (25 points. Grading Rubric.)
You must have at least three references sources – one of which can be your textbook.
Title: Images of the Past (7th Edition)
Author: Feinman/Price
ISBN: 978007803497
For other great links go to:
McGraw-Hill Online Resource
·        Click on Student Edition.
·        Click on Chapter links.

Free Sample

due sept 23

Learning Theory Presentation and Discussion Instructions
Thread: By now, you have learned about learning theories such as behaviorism, social cognitive theory, constructivism, and information processing theory. From the Snowman text, you will select the learning theory that you most closely relate to, and create a presentation using your choice of three presentation options to highlight the major features of this theory. 
You are required to use your voice to narrate the presentation. Make sure to introduce your name as you begin the presentation.
Presentation Options: Select ONE:
a. Adobe Spark (at least 3-5 minutes in length)
b. PowerPoint  (at least 15 slides)
c. Microsoft Sway (at least 15 cards)
You will then share this presentation on the Learning Theory Presentation DB forum. Your presentation must address the following items: 
· Your name, course, semester, and year;
· Major components of the theory;
· Examples of how lessons and activities can be differentiated to incorporate the theory;
· How the theory impacts classroom management; and
· Citation of Snowman text and other scholarly resources (if applicable).
· The theory’s key contributor(s), a description of the theory, and how the theory can be integrated into classroom activities are included.
Note: The title of your thread must include the name of your chosen theory.

Free Sample

Compare and contrast the Italian Renaissance and the English Renaissance.

Write a 2 paragraph response paper for history of theatre class, comparing and contrasting the Italian Renaissance and the English Renaissance.


a) show quality interaction with the question that indicates thought beyond answers covered in class (we are not looking for repetition of what we already know but your thoughts on the matter)
b) choose the best evidence from the course experience you can for your answer (course experience includes anything that involves your enrollment in this class)
c) utilize the best original analysis you can provide for your evidence
d) use the best word choice and grammar possible. It is a small amount of space, so make every word count. 


1) Give your RP an interesting title. This is the place to be most creative in an attempt to draw the reader into your text.
2) You will respond according to the following template, numbering both sections:
Section 1. Summarize your personal and general experience with the reading, readings, performance, or concept involved in your chosen question (How did it make you feel?  Did you agree or disagree with its ideas, characters, styles, or qualities? Did it resonate with anything in your personal life?  Was it difficult or easy to experience and why?). Feel free to use an informal writing style and first person. [4-6 meaty but concise sentences]
Section 2. Provide an argument (i.e. convince the reader of your answer) in response to your selected question in one paragraph using the following organization. Please use this format or you will not receive credit for the assignment: 
Thesis sentence —the “thesis statement” of your paragraph or what you intend to prove, including all of the pertinent information that may be involved in answering the question (like the play or performance involved, your key terms, and your assertion regarding the question).
Lead-in sentence(s) —one or two sentences that establishes the context for the evidence you provide.
Evidence sentence(s) —the specific example or examples from the class experience that best helps you answer the question. 
Analysis and Conclusion —this is the longest part of the paragraph, explaining what the evidence means and how it applies to your assertion and other aspects of the question.
Use a formal writing style, and do your best to avoid first person. [1 paragraph—10-12 meaty but concise sentences]
3) You have only a small amount of space to make a lot of mistakes. Be careful
Every time you use the title of a play, like Oklahoma, it should be italicized. all caps or underlined.
Watch your grammar and punctuation. There is practically no difference between form and meaning.
Make your margins 1 inch on all sides and double space your text. Use 12 font, Times Roman. 
4) Use action verbs (avoid is, was, were, am) and specific nouns (avoid that, them, those, there)
Vary sentence structure and length.

*Some of the plays that were watched in class are Inherit the winds, Fences, and Mauritius. They can be mentioned in the paper as examples if they are related to either the Italian or English Renaissance.

Sample Response Paper:

Beware What Lurks Behind the Bleachers

Section 1:
I thought O Beautiful was pretty funny, and the night I went a lot of people agreed with me as the audience gave the actors a standing ovation! Though I don’t really agree with the politics of the show (I am against gun control), I thought that the way they presented cyber bullying was really accurate and reminded me of problems that occurred in my own high school. I really felt for Linda (played by Elizabeth Heflin) and found her grief over the death of her son quote touching. I would gladly see this play again.

Section 2: 
In Teresa Rebeck’s new play O Beautiful, the danger of the media to family relationships appears in the construction of the set and how it represents how people are forced to interact with the media. In O Beautiful, the cavernous main set of a high school gymnasium conceals behind bleachers that open a large, rolling platform made to look like a television studio from Fox News. The character Simon West, a loud-mouthed, conservative television host, rides in and out of the play, shaking a machine gun in the air as he interviews various founding fathers (like Alexander Hamilton and Thomas Jefferson) about how we need to get back true American values. His key interview is with Ben Franklin, who explains that what made the founding fathers great people was not that they held conservative values but that they listened to one another and created a country through compromise, though West does not seem to hear the message. Throughout the play, the platform enters and dominates the center of the stage, while the family supposedly watching the show are off to the side at stage left. The director Sandy Robbins clearly makes the family seem much smaller and weaker than West’s show, keeping them off-center and simple compared to the sparkling lights and video that accompany West’s dramatic entrances at the center of the stage. As the various characters watch the show, they are obviously being influenced by what West’s character says, whether it be that it is acceptable to be judgmental of others or that it is fine to own a gun. Lennie’s suicide using his father’s gun can be seen as a direct example of how the physical size of West’s part of the set influence the character’s choices—it is as if they no longer have any. When West actually makes comments about Lennie’s suicide and Lennie’s mother happens to see him, the audience can see in her horrified reaction how much the media influences the events on stage. By having one part of the set take over the entire stage, O Beautiful warns us to be wary of how much we allow the media to literally enter our lives.

Response Paper [RP] Grading Rubric
This criterion is linked to a Learning Outcome
Ideas and Evidence
5.0 pts
“The RP is well- supported by the student’s own ideas as well as the best possible and well analyzed evidence. ”

4.0 pts
The RP is mostly supported by the student’s own ideas and good evidence.

3.0 pts
The RP has some good ideas but may be too simple in its analysis of the included evidence.

2.0 pts
The ideas and evidence presented throughout the paper may not be fully explained, connected, or expanded upon.

1.0 pts
The RP may lack or completely fail in providing clear evidence and strong ideas.
This criterion is linked to a Learning Outcome
5.0 pts
The RP is exceptionally well-organized, following the provided guidelines.

4.0 pts
The RP may be adequately organized, mostly following the provided guidelines.

3.0 pts
The RP has some organization; however, it only follows some of the provided guidelines.

2.0 pts
The RP may have a semblance of organization; however, it does not clearly follow the provided guidelines.

1.0 pts
The RP is “organized” in such a way that the reader can barely follow the argument and does not conform to the guidelines.
This criterion is linked to a Learning Outcome
5.0 pts
The voice is confident, positive, and convincing. It exhibits a tone proper to the topic.

4.0 pts
The voice is confident and persuasive and presents an appropriate tone.

3.0 pts
The voice is confident, but it needs to be more persuasive. It may have some occasional issues with appropriate tone

2.0 pts
The voice needs to be more confident and persuasive. Tone is fair.

1.0 pts
The voice rambles on and lacks confidence. The tone may be improper or offensive.
This criterion is linked to a Learning Outcome
Word Choice
5.0 pts
Precise words choice create a clear message to engage and persuade the audience.

4.0 pts
Precise words create a clear message and fit the purpose.

3.0 pts
Accurate words create a message. More persuasive words are needed.

2.0 pts
More precise and accurate words are needed to create a clear message.

1.0 pts
No MarksThe words do not create a clear message.
This criterion is linked to a Learning Outcome
DescriptiSentence Fluencyon of criterion
5.0 pts
The RP evidences the writer’s exemplary craftsmanship when it comes to sentence variation.

4.0 pts
Variety is seen in both the types of sentences and their beginnings.

3.0 pts
Varied sentence beginnings are used. Further sentence variety would make the RP more interesting to read.

2.0 pts
Varied sentence beginnings are needed. Sentence variety would make the essay more interesting.

1.0 pts
Most of the sentences begin the same way. Most sentences are simple. Some compound and complex sentences are needed.
This criterion is linked to a Learning Outcome
5.0 pts
The RP is error-free with regard to spelling and grammar.

4.0 pts
Grammar and punctuation errors are few and are not distracting.

3.0 pts
Grammar and punctuation errors are seen in a few sentences and are distracting where they appear.

2.0 pts
Some errors cause confusion.

1.0 pts
Frequent errors make the essay difficult to read.


Police History Analysis

Police History Matthew Rico GJA/214 April 15, 2013 Damien Torres Police History Sir Robert Peel British Prime Minister Sir Robert Peel is responsible for the development of the modern concept of the policing system in the 1800s. The first American police officers deployed on foot with no special training, tactics, policies or procedures, and had minimal education. American policing is a direct reflection of English heritage. Peel and some of the greatest minds of the 1800s developed the Metropolitan Police Act that passed by Parliament in 1829.
The Police Act heard scrutiny and criticism. “The uniformed constables embodied a new style of policing in contrast to the small and disorganized parish forces of the 18th century” (Police, Prisons, And Penal Reform, 2013). ? Peel feared an autocratic society and developed nine policing principles for the London police. Peel’s principles consisted of clear directive, and ensured Parliament the London Metropolitan Police Force meant to protect the public cruel and overwhelming characteristics of the military.
Nevertheless, Parliament feared the possible threat of a military like police force may have over society, and passed the act. Parliament mandated the Metropolitan Police under high discipline, standards, and conduct. Avoiding misconduct and dishonesty the police used techniques such as employing individual’s form outside the city. Peel’s nine principles along with severe scrutiny established democratic and effective policing structure observed today. The American policing originally started with similarities as the British using only two of nine policing principles: military structure and beat patrol.

American policing system primary objective’s were preventive patrol and deter criminal activity, whereas British policing system focused on clear established goals set by Peel, such as preventing crimes. American state, county, and local policing systems did not have objectives and guidelines for officers to follow. This made American police corrupt, brutal, caused politician autocracy, and received attacks from the public. Politicians employed individuals as police officers who backed them, irrespective of education, experience, and qualifications to preserve their own power.
Officer’s enforced laws politicians passed for personal gain. It was common for newly elected politicians to dismiss an entire police force and re-hire individuals who supported his political campaign. Joining police agencies and politicians resulted in brutality and dishonesty to reach political objectives. In the 1900s a call for reorganization and elimination of political control in the policing system, known as the reform agenda. Police were considered public servants with a proficient duty to serve on a nonpartisan foundation. Today’s American police implement Peel’s nine founding principles with some modifications and additions.
American policing still reinventing, has recognized the accomplishments of the British policing system through principles created by Peel. U. S. Government and Policing Organizations Police of the United States consist of federal and state. State level consists of three levels of police: Local, County, and State Police. Highway Patrol and State Police have jurisdiction through their entire state. Patrol areas mainly consist of state highways and Government Buildings. County Sheriffs operate county jails, and patrol areas not within city limits. County Sheriffs are sometimes contracted to serve cities as local police.
City Police Patrol areas within their city limits. According to “Nypd Mission” (2013), “The MISSION of the New York City Police Department is to enhance the quality of life in our City by working in partnership with the community and in accordance with constitutional rights to enforce the laws, preserve the peace, reduce fear, and provide for a safe environment” (para. 1). Federal Level Police include organizations such as Federal Bureau of Investigations, Drug Enforcement Administration, Secret Service, and Immigration and Customs Enforcement.
Federal Police get their authority from the U. S. Constitution that safeguards Congress’ authority to control taxes and regional commerce. For example the Drug Enforcement Administration enforce laws on materials that have a ban. Police Practice and Government Relationship Each state is independent over their land and is different in respects to their Penal Codes. Federal organizations are regulated by Congress and seek national criminals and Tax linked laws. No state can create laws that fringe on the federal government according to the Constitution.
The Constitution also controls the federal governments power over the states. The government may pass laws and often set guidelines for police agencies. Basically the government guides police agencies in a direction in which they believe the policing should be going. References NYPD Mission. (2013). Retrieved from http://www. nyc. gov/html/nypd/html/administration/mission. shtml Police, Prisons, and Penal Reform. (2013). Retrieved from http://www. parliament. uk/about/living-heritage/transformingsociety/laworder/policeprisons/overview/metropolitanpolice/Sir


Cosmic Education

Rachael Jacobson Cosmic Education Exiled to India during World War II, Maria Montessori developed one of the basic tenets of her philosophy of education. This tenet is what she called cosmic education. In To Educate the Human Potential (ed 2007 p9) Montessori said that, “the stars, earth, stone, life of all kind form a whole in relation to each other, and so close is this relation that we cannot understand a stone without some understanding of the great sun”. This interconnectedness, the interconnectedness of every element of the universe, is at the heart of cosmic education.
As Dr. Montessori explains, “all things are part of the universe, and are connected with each other to form one whole unity. The idea helps the mind of the child to become focused, to stop wandering in an aimless quest for knowledge. He is satisfied having found the universal center of himself with all things”. Montessori believed that children who received a cosmic education would grow to have a clearer understanding of themselves because they had a better understanding of the natural world and their place in it.
She also believed that children are much closer to nature than adults. Therefore, the ideas of cosmic education can be impressed upon them more easily so that they can grow up with an appreciation and sense of wonder about the natural world and keep it as adults. An awareness of the interdependence between humans and the universe and the sense of gratitude that comes from that awareness are absolutely necessary if a child is to grow into a peaceful human being.

Montessori believed that providing a cosmic education to children would be a means to this end because children who are exposed to all the elements and forces of nature gain a sense of importance, purpose, and responsibility, which they carry into their adult lives. It was her belief that the future was in the hands of children and that their education would determine whether or not the future humankind was a peaceful or one fraught with destruction, violence, and war. Cosmic Education is held together by a“glue” known as The Great Lessons. The Great Lessons introduce the overall scope of cosmic education .
There are five Great Lessons. “Montessori believed that storytelling was an ideal way to introduce knowledge to elementary children, engaging both their imaginations and their developing powers of reason”. All of these lessons are accompanied by illustrations and charts, and many by scientific demonstrations. They are all told to the children in the first months of school, and are re-told each year to the returning children. They help children build a context for the knowledge that they will acquire throughout their years as EC, EI and E2 students. The Five Great Lessons are: 1.
The Coming of the Universe: This lesson introduces scientific thought on the origins of the universe and our own planet. Using charts and experiments, this first Great Lesson describes how minerals and chemicals formed the elements, how matter transforms to three states of solid, liquid, and gas, how particles joined together and formed the earth, how heavier particles sank to the earth’s core and volcanoes erupted, and how mountains were formed and the atmosphere condensed into rain, creating oceans, lakes, and rivers. From this story, students are introduced to lessons in physics, astronomy, geology, and chemistry.
For example, they learn about light, heat, convection currents, gravity, galaxies, planetary systems, the earth’s crust, volcanoes, erosion, climate and physical geography. 2. The Coming of Life: This lesson represents the beginning of life on Earth from the simplest forms through the appearance of human beings. The second Great Lesson explains how single-cell and multi-cell forms of life became embedded in the bottom of the sea and formed fossils. It traces the Paleozoic, Mesozoic, and the Cenozoic periods, beginning with the kingdom of trilobites and ending with human beings.
The teacher indicates on a time line where vertebrates began, followed by fish and plants, then amphibians, reptiles, birds, and mammals. In this lesson students are introduced to the basics of zoology and botany. 3. The Coming of Human Beings: This lesson is an introduction to prehistory and history that continues the exploration of life on Earth, with an emphasis on the development of humans. The aim is for the children to imagine what life was like for early humans. This lesson is the basis for lessons in history and the development of ancient civilizations.
They also learn how climate and topography influenced various civilizations. 4. The Story of Our Alphabet: This story is an introduction that follows the development of writing from its appearance in primitive cultures to its role in modern times. From this lesson, students use grammar materials, which help them examine how language is put together, and refine capitalization and punctuation. Students are introduced to the study of the origin of English words from other languages, the meanings of prefixes and suffixes and different forms of writing such as poetry and prose. 5.
The Story of Our Numerals: This story is an introduction that emphasizes how human beings needed a language for their inventions to convey measurement and how things were made. The story describes how number systems evolved throughout time and within different civilizations. This story is the basis for the children’s learning of mathematics, which is integrated into all studies. The first three stories are what Duffy (2002 p30) calls “the story of our origin and past,” while the last two stories are illustrations of “human cultural accomplishments and the evolution of human ideas. Stoll Lillard (2005 p134) calls this “a core of impressionistic knowledge that is intended to inspire the child to learn more. ” The Great Lessons simultaneously raise and answer questions. How did the universe come to be? Our solar system? Our planet? Our oceans, lakes, mountains, forests, flowers, and animals? The Great Lessons helps children see how interrelated all things are. They instill in children the understanding that all people are one and that we must all be our brother’s keeper. Most importantly, The Great Lessons provide the child with a macro view of the world.
Through the stories told in each of the five lessons, the child is introduced to “the big picture”. “Children become aware that the universe evolved over billions of years, and that it is based on the law and order through which all the plants, animals, and the rest of creation is maintained. From that point, students are introduced to increasing levels of detail and complexity within these broad areas and gradually understand that they are part of this order and are participants in the ongoing life of the universe.
Thus, The Great Lessons provide a springboard of sorts from which children can develop their individual interests and shape their own learning. The Great Lessons allow the child to move between macro and micro levels of knowledge. The basic premise of cosmic education maintains that no subjects should be taught in isolation. Rather all elements of the curriculum are viewed as interdependent upon one another. The outcome of cosmic education allows children to become thankful for the world around them and an understanding of their place in it. They will begin to understand that they have been given many gifts from the past and present.
They also develop wonder, gratitude, a sense of purpose, and a feeling of responsibility to others, to the earth, and to future generations. If young children grow up with love and respect and the knowledge that they matter, they have the best chance of growing up and meeting their full potential…no matter their circumstances. Duffy, M ; D (2002) Cosmic Education in the Montessori Elementary Classroom Parent Child Press: Hollidaysburg. Montessori, M (ed 2007) To Educate the Human Potential The Montessori Series: Amsterdam. Stoll Lillard, A (2005) Montessori: The Science behind the Genius Oxford University Press: Oxford


Mb0041-Financial and Management Accounting-4 Credits

Accounting concepts: Accounting is the language of business.
Accounting information has to be suitably recorded classified, summarised and presented. Accountants adopt the following concepts in recording of accounts 1. Business Entity concept The business unit is treated as a separate and distinct from the persons who owe it.Hence business transactions must be kept completely separate from the private affairs of the owner this concept enables the owner top ascertain the picture of a business. 2. Going concern concept It is assumed that the business will exist for the future and transactions are recorded from this point of view. A firm is said to be a going concern when there is neither the intention nor the necessity to wind up its operation.
In other words, it continues to operation at its present scale in foreseeable future. 3. Money Measurement Concept All transactions are expressed and interpreted in terms of money.Accounting records only those transaction, which are being expressed in monetary terms through quantitative records are also kept. 4. Accounting period concept A business is assumed to continue indefinitely. In order to ascertain the state of affairs of the business at different intervals we have to choose the intervals for ascertaining the financial position and operational results at each such interval, which is known as accounting period.

5. Dual Aspect concept Each transaction has two aspects. 1) Debit aspect. 2) Credit aspect. If a business has acquired an asset it must have result,There has been a profit leading to an increase in the amount that the business owes to the proprietor Accounting Principles: The double entry system of accounting is based on a set of principle which is called generally accepted accounting principles. It incorporates the consensus at a particular time as to: •Which economic resources and obligations should be recorded as assets and liabilities by financial accounting, •Which changes in assets and liabilities should be recorded •When these changes are to be recorded, •How the assets and liabilities and changes in them should be measured, •What information should be disclosed and Which financial statement should be prepared. Q .
2 Pass Journal entries for the following transactions. Solution: Journal DateParticulars LfDebitCredit Cash A/C Dr To capital A/C (Being Madan invested in business) Purchase A/c Dr To cash A/C (Being credit purchases) Drawing A/C Dr To cash A/C (Being cash withdrawn for personal use) Purchase A/C Dr To cash A/C (Being cash purchase)Wages A/C Dr To cash A/C (Being wages paid)70000 14000 3000 12000 5000 70000 14000 3000 12000 5000 Q. 3Explain the various types of errors disclosed by trial balance Ans: Those errors that can be disclosed by trial balance can easily be located. As soon as the trial balance does not tally, the accountant can proceed to find out the spots where the errors might have been committed. The total amount of difference in the trial balance is temporarily transferred to a “Suspense Account “so that it can be mitigated as and when the error get rectified.Therefore the suspense account get debited or credited as the case may be on rectification of these types of error. The following are errors: a) Posting a wrong amount; This mistake may occur while posting an entry from subsidiary book to ledger.
b) Posting to the wrong side of an account: This error is committed while posting entries from subsidiary book to ledger. c) Wrong totalling: Both under casting and over casting are detected by trial balance. if any account is wrongly totalled, it gets reflected in the trial balance. ) Omitting to post an entry from subsidiary book to ledger: If an entry made in the subsidiary book does not get posted to ledger, the trial balance does not tally. e)Omission of an account altogether from being I shown in trial balance. f) Posting an amount to a correct account more than once; This result is imbalance in trial balance. g) Posting an item to the same side of two different ledger accounts: If two accounts are debited/credited for the same transaction, this type of error occurs.
Q. 4 From the following balances extracted from trail balance, prepare trading Account. Solution: The closing stock at the end of the period is Rs. 6000 TRADING ACCOUNT FOR THE YEAR ENDING—— Dr Particulars Rs Cr Particulars Rs To stock on 1-1-200470700 To purchase 102000 (-) Returns Outwards 3000 99000By sales 250000 (-)Returns Inwards 3000 247000 To carriage inwards5000By closing stock56000 To import duty6000 To clearing charges7000 To Royalty10000 To Fire Insurance2000 To Wages8000 To Gas,electricity,water4000 To GROSS PROFIT91300 TOTAL303000TOTAL303000 Q. 5Differentiate Financial Accounting and management accounting. Ans: S. NoBasis of differenceFinancial accountingManagement Accounting 1.
. 3. 4. 5. 6. Object Nature Subject matter Compulsion Precision ReportingTo record various transaction in order to know the financial position. It is helpful to share holders, creditors, bankers etc.
It is mainly concerned with the historical data. It is concerned with assessing the results of the whole business. It is compulsory in certain undertakings Actual figures are recorded and there is no room for using approximate figures It is prepared to find out profitability and financial position of the concern. It is useful for outsiders. To help the management in formulating policies and plans.It deals with the projection of data for the future. It deals separately with different units, Department and cost centres.
It is not compulsory No employee is given to actual figures. the approximate figures are more useful than the exact figures It is only for internal use. Q. 6 Following is the Balance sheet of M/s Srinivas Ltd. you are required to prepare a fund flow statement.