What codes are assigned for this case?

4.2 This 82 year old female was admitted for acute exacerbation of chronic obstructive pulmonary disease. The progress notes indicate that the patient received a transfusion for anemia. The discharge diagnosis state acute exacerbation nonautologous packed red blood cells was given via peripheral vein. What codes are assigned for this case?
ICD-9-CM Code(s):

a)491.21,284.19,99.04

b) 491.21, 284.19, 285.9, 99.04

c) 496, 284.19, 99.04

d) 491.21, 284.19, 285.9, 99.02

 

4.3 This 35 year old female patient has carcinoma of the upper outer left breast. She had a lumpectomy performed and a sentinel lymph node biopsy of the axillary lymph node. The pathology report for the lymph node states no pathological change. What codes are assigned in this case?
ICD-9-CM Diagnosis Code(s) with POA indicator:
ICD-9-CM Procedure Code(s):
ICD-10-CM Code(s):
ICD-10-PCS Code(s):

4.4 An 8 year old male hemophiliac is admitted with acute blood loss anemia following uncontrolled bleeding. He was given 4 units of packed red blood cells via the peripheral vein. While in the hospital he also received his regular preventive infusion of clotting factors. Which of the following answers would be correct?
ICD-9-CM Code(s):

a)286.0,99.06,99.03

b) 285.1,286.0,99.04,99.06

c)286.0,285.1, 99.06, 99.03

c) 286.0,285.1, 99.06, 99.03

d) 285.1, 99.06, 99.03
ICD-10-CM Code(s):
ICD-10-PCS Code(s):

1. 4.1 This 45 year old man underwent colon resection for carcinoma of the transverse colon. The physician progress note on postoperative day 2 states anemia. Hemoglobin and hematocrit levels dropped significantly after surgery, and a blood transfusion was ordered. How is the anemia coded?
ICD-9-CM Code(s):

a) 285.1

b)998.11

c) 998.11,285.1

d) Query the physician because opportunity exists to improve documentation of etiology of anemia.
ICD-10-CM Code(s):

2. 4.5 What code(s) is/are assigned for a patient admitted for an azathioprine I drug- induced aplastic anemia? The patient has peripheral neuropathy of multiple joints of the lower extremities secondary to severe rheumatoid arthritis.
ICD-9-CM Diagnosis Code(s) with PDA indicator and MS-DRG:
ICD-9-CM Procedure Code(s):
ICD-10-CM Code(s):
ICD-10-PCS Code(s):

3) When should acute blood loss anemia following surgery be coded as a complication of the surgery?
a) Whenever there’s a large amount of blood loss following a surgery.
b) When the physician states that the large amount of blood loss is due to the surgery and causing the anemia
c) When anemia follows surgery and hemoglobin levels are elevated beyond the normal range
d) Never. Anemia is never considered a complication; instead , it’s considered a disease or disorder.

Project Management **Assumption: You have 90 products in your backlog, and you estimate it will be a 10 week installation process per product (including client time). (1a) Assume you only have 1 full time employee dedicated to launching products. If you start launching April 1st, how long does it take to clear your backlog? (1b) If you have 2 full time employees, how long will it take to clear your backlog? (1c) If the Sales team sells an additional 5 products in May, 8 in June, 8 in July, 10 in August & September, and 12 in each month in Q4, build a forecasting model for the total launches per month and the backlog growth each month. (Assuming you have 2 full time employees) (1d) Assuming no restrictions in thinking, what ideas might you come up with to clear out the backlog sooner?

(1) Staffing
**assumptions: You don’t have to account for client time. So just assume that the TLM and TE are 100% dedicated to these product launches.
(1a) How many Kasasa Cash products can 1 TLM and 1 TE launch each month, based on the following data:
It takes a TLM ‘x’ hours to install and launch a Kasasa Cash product:
TLM (Technical Launch Manager) = 37 hours per launch
TE (Technical Engineer) = 32 hours per launch
(1b) If you have 8 TLMs and 8 TEs, how many total Kasasa Cash products can you launch each month?
(1c) If we need to launch 100 Kasasa Cash products by Dec 31st (starting in April), and how many TLMs and TEs do we need on the team?

(2) Forecasting
**Assumption: You have 90 K360 products in your backlog, and you estimate it will be a 10 week installation process per K360 product (including client time).
(2a) Assume you only have 1 full
time TLM dedicated to launching K360s.
If you start launching April 1st, how long does it take to clear your backlog?
(2b) If you have 2 full
time TLMs, how long will it take to clear your backlog?
(2c) If the Sales team sells an additional 5 K360s in May, 8 in June, 8 in July, 10 in August & September, and 12 in each month in Q4, build a forecasting model for the total launches per month and the backlog growth each month. (Assuming you have 2 TLMs)
(2d) Assuming no restrictions in thinking, what ideas might you come up with to clear out the backlog sooner?
** assume and or create any unknowns; just make sure you account for and define them during your presentation

1. Identify three taxes commonly withheld by the employer from an employee’s gross pay.

2. a) What is a convertible bond?
b)Discuss the advantages of a convertible bond from the standpoint of the bondholders and of the issuing corporation.

BE 10-3. Farm Supply does not segregate sales and sales taxes at the time of sale. The register total of March 16 is $11,395. All sales are subject to a 6% sales tax. Compute sales taxes payable and make the entry to record sales taxes payable and sales.

E10-2. On May 15, Gotts Outback Clothiers borrowed some money on a 4 month note provide cash during the slow season of the year. The interest rate on the note was 8%. At the time the note was due, the amount of interest owed was $400.
a) Determine the amount borrowed by Gotts
b) Assume the amount borrowed was $18,500. What was the interest rate if the amount of interest owed was $555?
c) Prepare the entry for the initial borrowing and the repayment for the facts in part a.

P10-6A. You have been presented with the selected information take from the financial statements of Southwest Airlines as shown below.
a) Calculate each of the following rations for 2006 and 2005
1. Current ratio
2. Free cash flow
3. Debt to total assets
4. Times interest earned ratio
b) Comment on the trend in ratios
c) Read the companies notes on leases. If the operating leases had instead been accounted for like a purchase, assets and liabilities would increase by approximately $1,500 million. Recalculate the debt to total assets ratio for 2006 in light of this information and discuss the implication for analysis.

Southwest Airlines
Balance Sheet (partial)
December 31 (in millions)

(2006 ****** 2005)
Total current assets $2601 ***** 3620
Noncurrent assets 10859 ***** 10383
Total Assets 13460 ***** 14003

Current Liabilities 2887 ***** 3848
Long Term Liabilities 4124 ***** 3480
Total liabilities 7011 ***** 7328
Stockholders equity 6449 ***** 6675
Total liabilities and shareholders equity 13460 ***** 14003

Other information:
Net income(loss) $499 ***** 484
Income tax expense 291 ***** 295
Interest expense 128 ***** 122
Cash provided by operations 1406 ***** 2118
Capital expenditures 1399 ***** 1146
Cash Dividends 14 ***** 14
FIRST COLUMN IS 20006, SECOND IS 2005. I USED ***** TO SEPERATE THEM
Note 8.Leases: The majority of the Company’s terminal operations space, as well as 84 aircraft, were under operating leases at December 31, 2006. Future minimum lease payments under noncancelable operating leases are as follows: 2007: $360,000 2008: $318,000 2009: $280,000 2010: $250,000 2011: $203,000 after 2011: $1,000,000

1. Wilkinson Co. is considering the following alternative financing plans.
Plan 1                                                       Plan 2
$1,000,000                                            $500,000
———–                                 700,000
1,000,000                               800,000
Issue 12% bonds (at face value)
Issue preferred $2 stock, $10 per share
Issue common stock, $10

Income tax is estimated at 40% of income.
Determine the earnings per share of common stock, assuming income before bond interest and income tax is $400,000.

2. Three different plans for financing a #30,000,000 corporation are under consideration by its organizers. Under each of the following plans, the securities will be issued at their par or face amt, and the income tax rate is estimated at 40% of income.
Plan 1                             Plan 2                 Plan 3
8% bonds                                       _______                         ____                       $20,000,000
Preferred $2 stock, $50 par                      _____                        $20,000,000    $10,000,000
Common stock, $10 par                 $40,000,000    20,000,000      10,000,000
Total                                                                       $40,000,000    40,000,000      40,000,000

Instructions
1)Determine for each plan the earnings per share of common stock, assuming that the income before bond interest and income tax is $20,000,000.
2) Determine for each plan the earnings per share of common stock, assuming  that the income before bond interest and income tax is $2,600,000.

3. Discuss the advantages and disadvantages of each plan.

 

4. 3) The following selected transactions relate to certain securities acquired by Wildflower Blueprints Inc., whose fiscal year ends on Dec 31:
2007
Sept 1. Purchased $600,000 of Wilson Co 20-year, 10% bonds dated July 1, 2007, directly from the issuing co, for $578,580 plus accrued interest of $10,000.
Dec 31. Received the semiannual interest on the wilson co bonds.
31. Recorded bond discount amortization of $360 on the wilson company bonds.
The amortization amount was determined by using the straight-line method.

(Assuming that all intervening transactions and adjustments have been properly recorded and that the number of bonds owned has not changed from Dec. 31, 2007, to Dec 31, 2011.)

2012
June 30. Received the semiannual interest on the wilson co bonds.
Oct 31. Sold one-half of the wilson co bonds at 97 plus accrued interest. The broker deducted $400 for commission, etc., remitting the balance. Prior to the sale, $450 of discount on one-half of the bonds was amortized, reducing the carrying amount of those bonds to $292,080.
Dec 31. Received the semiannual interest on the wilson co bonds.
31. Recorded bond discount amortization of $540 on the wilson co bonds.

On December 31, 2006, the stockholders’ equity section of Clark, Inc.,

1. On December 31, 2006, the stockholders’ equity section of Clark, Inc., was as follows:

Common stock, par value $10; authorized 30,000 shares;

issued and outstanding 9,000 shares        $  90,000

Additional paid-in capital                               116,000

Retained earnings                                         174,000

Total stockholders’ equity                          $380,000

On March 31, 2007, Clark declared a 10% stock dividend, and accordingly 900 additional shares were issued, when the fair market value of the stock was $18 per share. For the three months ended March 31, 2007, Clark sustained a net loss of $32,000. The balance of Clark’s retained earnings as of March 31, 2007, should be

a. $125,800.

b. $133,000.

c. $134,800.

d. $142,000.

 

 

2. Bleeker Company issued 10,000 shares of its $5 par value common stock having a market value of $25 per share and 15,000 shares of its $15 par value preferred stock having a market value of $20 per share for a lump sum of $480,000.  How much of the proceeds would be allocated to the common stock?

a. $50,000

b. $218,182

c. $250,000

d. $255,000

 

 

3. Adler Corporation has 50,000 shares of $10 par common stock authorized. The following transactions took place during 2008, the first year of the corporation’s existence:

Sold 5,000 shares of common stock for $18 per share.

Issued 5,000 shares of common stock in exchange for a patent valued at $100,000.

At the end of the Adler’s first year, total paid-in capital amounted to

a. $40,000.

b. $90,000.

c. $100,000.

d. $190,000.

Part A (30 points)

Record the following transactions in the basic accounting equation:

a.Brian invests $10,000 cash to begin an accounting service.

b.The company buys office furniture for cash, $600.

c.The company buys additional office furniture on account, $300.

d.The company makes a payment on the office furniture, $200.

Brian’s Accounting Service

ASSETS = LIABILITIES + OWNER’S EQUITY

Cash + Office Furniture = Accounts Payable + Brian’s Capital

 

 

Part B (40 points)
The following is a list of accounts and their balances for Benson Company for the month ended June 30, 20xx. Prepare a trial balance in good form.

Cash $1,370
Accounts Payable 770
Office Equipment 900
Benson, Capital 1,500
Benson, Withdrawals 500
Accounts Receivable 1,600
Service Fees 2,730
Salaries Expense 630

 

Part C (30 points)
The following transactions occurred during June for Campus Cycle Shop. Record the transactions below in the T accounts. Place the letter of the transaction next to the entry. Foot and calculate the ending balances of the T accounts where appropriate.
a. Tyler invested $6,500 in the bike service from his personal savings account.
b. Bought office equipment for cash, $900.
c. Performed bike service for a customer on account, $1,000.
d. Company cell phone bill received, but not paid, $80.
e. Collected $500 from customer in transaction c.
f. Tyler withdrew $300 for personal use.

 

1. Which of the following is a current liability?

a. A long-term debt maturing currently, which is to be paid with cash in a sinking fund

b. A long-term debt maturing currently, which is to be retired with proceeds from a new debt issue

c. A long-term debt maturing currently, which is to be converted into common stock

d. None of these

 

 

 

2. Which of the following is not true about the discount on short-term notes payable?

a. The Discount on Notes Payable account has a debit balance.

b. The Discount on Notes Payable account should be reported as an asset on the balance sheet.

c. When there is a discount on a note payable, the effective interest rate is higher than the stated discount rate.

d. All of these are true.

 

 

 

3. On September 1, 2006, Looper Co. issued a note payable to National Bank in the amount of $1,200,000, bearing interest at 12%, and payable in three equal annual principal payments of $400,000. On this date, the bank’s prime rate was 11%. The first payment for interest and principal was made on September 1, 2007. At December 31, 2007, Looper should record accrued interest payable of

a. $48,000.

b. $44,000.

c. $32,000.

d.$29,334

1. Barr Company’s salaried employees are paid biweekly. Occasionally, advances made to employees are paid back by payroll deductions. Information relating to salaries for the calendar year 2007 is as follows:

12/31/06                  12/31/07

Employee advances                             $12,000                  $  18,000

Accrued salaries payable                      65,000                              ?

Salaries expense during the year                           650,000

Salaries paid during the year (gross)                                    625,000

At December 31, 2007, what amount should Barr report for accrued salaries payable?

a. $90,000.

b. $84,000.

c. $72,000.

d. $25,000.

 

 

2. Dexter Co. sells major household appliance service contracts for cash. The service contracts are for a one-year, two-year, or three-year period. Cash receipts from contracts are credited to unearned service contract revenues. This account had a balance of $480,000 at December 31, 2006 before year-end adjustment. Service contract costs are charged as incurred to the service contract expense account, which had a balance of $120,000 at December 31, 2006. Outstanding service contracts at December 31, 2006 expire as follows:

During 2007        During 2008                During 2009

$100,000             $160,000                    $70,000

What amount should be reported as unearned service contract revenues in Dexter’s December 31, 2006 balance sheet?

a. $360,000.

b. $330,000.

c. $240,000.

d. $220,000.

 

 

3. Lett Co. has a probable loss that can only be reasonably estimated within a range of outcomes. No single amount within the range is a better estimate than any other amount. The loss accrual should be

a. zero.

b. the maximum of the range.

c. the mean of the range.

d. the minimum of the range.

1. In March 2007, an explosion occurred at Howe Co.’s plant, causing damage to area properties. By May 2007, no claims had yet been asserted against Howe. However, Howe’s management and legal counsel concluded that it was reasonably possible that Howe would be held responsible for negligence, and that $4,000,000 would be a reasonable estimate of the damages. Howe’s $5,000,000 comprehensive public liability policy contains a $400,000 deductible clause. In Howe’s December 31, 2006 financial statements, for which the auditor’s fieldwork was completed in April 2007, how should this casualty be reported?

a. As a note disclosing a possible liability of $4,000,000.

b. As an accrued liability of $400,000.

c. As a note disclosing a possible liability of $400,000.

d. No note disclosure of accrual is required for 2006 because the event occurred in 2007.

 

 

2. On December 31, 2008, Mendez, Inc. leased machinery with a fair value of $840,000 from Cey Rentals Co. The agreement is a six-year noncancelable lease requiring annual payments of $160,000 beginning December 31, 2008. The lease is appropriately accounted for by Mendez as a capital lease. Mendez’s incremental borrowing rate is 11%. Mendez knows the interest rate implicit in the lease payments is 10%.

The present value of an annuity due of 1 for 6 years at 10% is 4.7908.

The present value of an annuity due of 1 for 6 years at 11% is 4.6959.In its December 31, 2008 balance sheet, Mendez should report a lease liability of

a. $606,528.

b. $680,000.

c. $751,344.

d. $766,528.

 

 

3. In a lease that is recorded as a sales-type lease by the lessor, interest revenue

a. should be recognized in full as revenue at the lease’s inception.

b. should be recognized over the period of the lease using the straight-line method.

c. should be recognized over the period of the lease using the effective interest method.

 

d. does not arise.

Case Format I. Write the Executive Summary

Case Format I. Write the Executive Summary

· One to two paragraphs in length

· On cover page of the report

· Briefly identify the major problems facing the manager/key person

· Summarize the recommended plan of action and include a brief justification of the recommended plan

II. Statement of the Problem

· State the problems facing the manager/key person

· Identify and link the symptoms and root causes of the problems

· Differentiate short term from long term problems

· Conclude with the decision facing the manager/key person

III. Causes of the Problem 

· Provide a detailed analysis of the problems; identify in the Statement of the Problem

· In the analysis, apply theories and models from the text and/or readings

· Support conclusions and /or assumptions with specific references to the case and/or the readings

IV. Decision Criteria and Alternative Solutions

· Identify criteria against which you evaluate alternative solutions (i.e. time for implementation, tangible costs, acceptability to management)

· Include two or three possible alternative solutions

· Evaluate the pros and cons of each alternative against the criteria listed

· Suggest additional pros/cons if appropriate

V. Recommended Solution, Implementation and Justification

· Identify who, what, when, and how in your recommended plan of action

· Solution and implementation should address the problems and causes identified in the previous section

· The recommended plan should include a contingency plan(s) to back up the ‘ideal’ course of action

· Using models and theories, identify why you chose the recommended plan of action – why it’s the best and why it would work

VI. External Sourcing

· 2 to 3 external sources (in addition to your textbook) should be referenced to back up your recommendations or to identify issues.  This information would be ideally sourced in current journals, magazines and newspapers and should reflect current management thought or practice with respect to the issues Identify.

The requirements below must be met for your paper to be accepted and graded:

· Write between 750 – 1,250 words (approximately 3 – 5 pages) using Microsoft Word in APA style, see example below.

· Use font size 12 and 1” margins.

· Include cover page and reference page.

· At least 80% of your paper must be original content/writing.

· No more than 20% of your content/information may come from references.

· Use at least three references from outside the course material, one reference must be from EBSCOhost. Text book, lectures, and other materials in the course may be used, but are not counted toward the three reference requirement.

· Cite all reference material (data, dates, graphs, quotes, paraphrased words, values, etc.) in the paper and list on a reference page in APA style.

References must come from sources such as, scholarly journals found in EBSCOhost, CNN, online newspapers such as, The Wall Street Journal, government websites, etc. Sources such as, Wikis, Yahoo Answers, eHow, blogs, etc. are not acceptable for academic writing.

student A

student A

Issue

Samuel wants Juan to transfer over land he owns for a 35% market value because Samuel is taking care of him. Samuel is Juan’s nephew and Juan is totally dependent on Samuel. Samuel threatens Juan that if he doesn’t transfer the land over than he will no longer takes care of Juan, so Juan enters into the contract. Juan is a victim of undue influence.

Rule

The book states that, “Undue Influence arises from relationships in which one party can greatly influence another party, thus overcoming that party’s free will. A contract entered into under excessive or undue influence lacks voluntary consent and is therefore voidable.”

Analysis

Juan enters into this contract with his nephew Samuel because he is fearful that Samuel will not take care of him anymore. It says that Juan is totally dependent on Samuel so it sounds like Juan cannot care for himself anymore but it sounds like he is coherent. The law does protect elderly people and this looks like Juan can enter the contract but it is voidable by the court because it is not his free will. Juan can set aside this contract by claiming other things like duress too.

Conclusion

The courts will likely not force the contract that Juan entered into with Samuel because this is a case of undue influence over an elderly person.

Other student answer

Issue:

Samuel is Juan’s nephew, Juans care giver and support.  Juan is 100% dependent on Samuels help.  Samuel tells his elderly uncle Juan that unless he sells a piece of land for 35% below its market value to him, he will no longer support and take care of him.  Juan does agree to enter into a contract, but can he get out of this contract?

Rule:

The rule of contracts that would apply to this situation is Undue Influence.  Undue Influence comes from relationships in which one party can greatly influence another party, thus overcoming that party’s free will.

Application:

Undue Influence requires that the party being taken advantage of does not exercise free will, in the making of a true contract.  Samuel is not Juans legal guardian, but he did take on that role when he allowed his uncle to move in with him.  If Juan relies on Samuel completely to live, then there is a fiduciary relationship.  Even though they are family, there is more to it than that.  Samuel and Juan have a fiduciary relationship because Samuel holds an ethical and financial role in Juans’ life.  Samuel is a dominate party unfairly influencing Juan to sell the land cheaper than market value, and Samuel benefits from it.

Conclusion:

There is clear and convincing evidence that Juan did not act out of his free will, instead was given an impossible choice.  Juan could either not get the care and support he needs, or sell his nephew land at a significantly lower price than market value.  Samuel is the dominate party in the relationship because he financially and physically supports Juan.  Samuel is taking advantage of his uncles position to benefit from it and that is not legal.  I know that the existence of a fiduciary relationship alone is not enough to prove undue influence, but Samuel is doing more than just the moral high ground.  Juan has every right to set aside the contract he entered with Samuel under undue influence.

ISSUE

Juan, who is an elderly man, lives with his Nephew Juan and relies on Samuel to fully support him. Samuel insists that his uncle must transfer a tract of land that he owns to him if he wants to continue receiving his support. He asks for a purchasing price of 35% less that it’s market value. Juan accepts this offer and enters into contract with Samuel.

RULE

The rule that applies in this case is referred to as “undue influence.” The court will presume that the contract was created under undue influence if it appears to benefit the party leading the initiative. This rule prevents one party from unfairly dominating another party.

APPLICATION

When Samuel gave Juan an ultimatum to obtain his land at a lower price that its value, it appears to be blackmail. Juan is being forced into this agreement because he has no choice, as his nephew is his sole provider. According to our textbook, “a contract entered into under excessive or undue influence lacks voluntary consent and is therefore voidable.” Minors and elderly people are often unjustly influenced because they are at the will of their caretakers. Undue influence arises when the dominating party unfairly persuades the other party to enter contract.

CONCLUSION

Since this contract obviously only benefits Samuel, and Samuel happens to be the dominating party, the courts would recognize that and allow Juan to set the contract aside. It would be deemed as unreasonable and would not be enforced because all parties should enter a contract in their own free-will. It may be questionable as to why Juan owns equity, yet is solely supported by his nephew, but that information would be irrelevant to the court and Juan would still be protected by the law.

 

explain the company’s performance based on the information presented, and apply market knowledge.

For this assignment, you will review the company’s performance, explain the company’s performance based on the information presented, and apply market knowledge. This assignment supports the final project through application of market knowledge, analysis of financial reports, and analysis of the company’s response to the 2007–2008 financial crisis.

Prompt: To complete this assignment, read parts A and B of the “CEMEX and the Rinker Acquisition” case study.

Apply market knowledge and address the company’s response to the 2007–2008 financial crisis.

 

Provide examples from the case study and previous learning.

4.1

4.3

4.5

4.25

4.27

Financial one

Fianacial 3