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Tag: Model Answer

  • [Solved] mod 1 ass

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    In-depth study guidance and analytical solution covering mod 1 ass.

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    Assignment Prompt & Instructions

    Full assignment prompt and step-by-step guidance are included in the downloadable solution file.

  • [Solved] mindfulness reflection week3

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    1. The dietitian discusses that you “eat to live, not live to eat.” She describes the 80/20 rule of eating. What percentage of “empty calories” do you think you consume in a day, and what results mentioned in the video do you experience when you eat “too many” empty calories? 2. What interventions…

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    1. The dietitian discusses that you “eat to live, not live to eat.” She describes the 80/20 rule of eating. What percentage of “empty calories” do you think you consume in a day, and what results mentioned in the video do you experience when you eat “too many” empty calories?

    2. What interventions can you apply to help meet the ratio of good calories/empty calories?

    – a year ago

  • [Solved] Mathematics Major Assignment

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    This assignment uses a scoring guide. Review the scoring guide on the first tab of the spreadsheet prior to beginning the assignment to become familiar with the expectations for successful completion. – [\ \ MAT-144-RS-ONL-T2-MajorAssignment1ExcelOnline20250317.xlsx](https://www.sweetstudy.com/fil…

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    Assignment Prompt & Instructions

    This assignment uses a scoring guide. Review the scoring guide on the first tab of the spreadsheet prior to beginning the assignment to become familiar with the expectations for successful completion.

    – [\
    \
    MAT-144-RS-ONL-T2-MajorAssignment1ExcelOnline20250317.xlsx](https://www.sweetstudy.com/files/mat-144-rs-onl-t2-majorassignment1excelonline20250317-xlsx "MAT-144-RS-ONL-T2-MajorAssignment1ExcelOnline20250317.xlsx")

    – a year ago

  • [Solved] Mangerial Accounting VIII

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    [>Management homework help](https://www.sweetstudy.com/fields/business-finance-management) see attached. – a year ago **files (4)** – ## UnitVIIIstudyguide.pdf – UnitVIIIjournal.pdf – Textbookinfo.pdf – Chapter14_PPT.pdf **## UnitVIIIstudyguide.pdf** ACC 3301, Managerial Accounting 1 Course Learnin…

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    Assignment Prompt & Instructions

    [>Management homework help](https://www.sweetstudy.com/fields/business-finance-management)

    see attached.

    – a year ago

    **files (4)**

    – ## UnitVIIIstudyguide.pdf

    – UnitVIIIjournal.pdf
    – Textbookinfo.pdf
    – Chapter14_PPT.pdf

    **## UnitVIIIstudyguide.pdf**

    ACC 3301, Managerial Accounting 1

    Course Learning Outcomes for Unit VIII

    Upon completion of this unit, students should be able to:

    7. Analyze problems in managerial decision-making regarding cost planning and control.
    7.1 Describe how the concepts of sustainable income and quality of earnings play a role in

    managerial decision-making.
    7.2 Explain how ratio analysis, horizontal analysis, and vertical analysis impact managerial

    decision-making.

    Required Unit Resources

    Chapter 14: Financial Analysis: The Big Picture—Read the following sections:

    • Sustainable Income and Quality of Earnings
    • Horizontal Analysis and Vertical Analysis
    • Ratio Analysis

    In order to access the following resources, click the links below.

    Chapter 14 PowerPoint Presentation
    PDF of Chapter 14 Presentation

    Unit Lesson

    Introduction

    In Unit VII, we examined cash flows and the use of capital budgeting techniques to determine the best project
    and opportunity for a firm. In Unit VIII, we will dive into financial analysis and how it assists managers in
    decision-making.

    Making Comparisons

    Comparisons between companies can provide helpful clues about the financial health of an organization.
    Unfortunately, differences in accounting methods between companies sometimes make it difficult to compare
    their financial data. For instance, if a firm uses the Last In, First Out (LIFO) method to value its inventory while
    another firm uses the First In, First Out (FIFO) method, then comparisons of their financial data, such as cost
    of goods sold or inventory balances and totals, would be misleading.

    Managers should not use ratios as an end but rather as a beginning point in analysis. Ratios raise many
    questions and point to opportunities for further analysis; however, they rarely answer any questions by
    themselves. In addition to ratios, the manager should evaluate industry trends, economic factors,
    technological changes, internal changes within the firm, and shifts in consumer trends.

    Financial ratios are classified into three distinct groups, as shown in Chapter 14 of the textbook. From the
    graphic below, we can identify these categories as the following.

    UNIT VIII STUDY GUIDE
    Financial Analysis

    [https://online.columbiasouthern.edu/bbcswebdav/xid-150482640_1](https://online.columbiasouthern.edu/bbcswebdav/xid-150482640_1)

    [https://online.columbiasouthern.edu/bbcswebdav/xid-150483046_1](https://online.columbiasouthern.edu/bbcswebdav/xid-150483046_1)

    ACC 3301, Managerial Accounting 2

    UNIT x STUDY GUIDE
    Title

    View the following interactive tutorial by accessing the Unit VIII Additional Unit Resources folder in the unit.

    For more information about how a company’s performance can be determined using ratio analysis, please
    view the Interactive Tutorial: Learning Objective 14.3. Each statement captures a small part of a firm’s
    operations and represents its performance. For more information about how a company’s performance can be
    determined using ratio analysis, please view the interactive tutorial below. Closed-captioning is available at
    the bottom of the screen

    Quality of Earnings

    While profits are the lifeblood of a business, no company can survive for long and accomplish its other goals
    unless it is profitable. Continuous losses drain assets from the business and leave the company at the mercy
    of its creditors. In assessing the prospects of a company, managers are interested not only in the total amount
    of earnings but also in the rate of earnings on sales, total assets, and owners’ equity. Further, managers must
    look at the stability and source of those earnings. An inconsistent earnings performance over a period of
    years, for instance, is less desirable than a steady level of earnings. A history of increasing earnings is
    preferable to a flat earnings record.

    A breakdown of sales and earnings by major product lines may be beneficial in evaluating the future
    performance of a firm. Publicly owned companies include a supplementary schedule with their financial
    statements that shows sales and profits by product line and by geographical area. These schedules assist
    managers in forecasting the effect of changes in consumer demand for specific types of products.

    Managers often express the opinion that the earnings of one company are higher quality than the earnings of
    other similar companies. This concept arises because each company’s management can choose from a
    variety of accounting principles and methods, all of which are considered generally acceptable. A company’s
    management often is under heavy pressure to report rising earnings, and accounting policies may be tailored
    toward this goal. In evaluating the quality of earnings, the manager should consider whether the accounting
    principles and methods used will lead to a conservative measurement of earnings or tend to inflate reported
    earnings.

    Company Performance

    Comparing financial information for a current period with similar information for prior years provides some
    basis for judging whether the condition of the business is improving or worsening. This comparison of data
    over time is called horizontal analysis. It expresses the idea of reviewing data for a number of consecutive

    ACC 3301, Managerial Accounting 3

    UNIT x STUDY GUIDE
    Title

    periods. It is different from vertical analysis, which refers to the review of the financial information within a
    single accounting period.

    In addition to determining whether the situation is improving or becoming worse, horizontal analysis may aid
    in making estimates of future prospects. Since changes may reverse their direction at any time, projecting
    past trends into future ones always involves a level of risk. A weakness of horizontal analysis is that
    comparison with the past does not lead to any basis for evaluation in absolute terms. The fact that net income
    was 4% of sales last year and 5% of sales this year indicates improvement. However, if there is evidence that
    net income should be 8% of sales, the record for both years is considered unfavorable.

    Suggested Unit Resources

    View the following video by accessing the Unit VIII Additional Unit Resources folder in the unit.

    The Applied Skills Video: How to Prepare Horizontal and Vertical Analyses video will explain how to use
    specific tools (horizonal analysis and vertical analysis) to evaluate the significance of financial statement data,
    including income statements. Once you click on the link, closed-captioning can be accessed by clicking the
    “CC” button on the bottom right of the video window, and a transcript can be accessed by clicking the “T”
    button next to the “CC” button.

    – Course Learning Outcomes for Unit VIII
    – Required Unit Resources
    – Unit Lesson

    – Introduction
    – Making Comparisons
    – Quality of Earnings
    – Company Performance

    – Suggested Unit Resources

    **UnitVIIIjournal.pdf**

    This file is too large to display. [View in new window](https://www.sweetstudy.com/files/unitviiijournal-pdf-10300183)

    **Textbookinfo.pdf**

    This file is too large to display. [View in new window](https://www.sweetstudy.com/files/textbookinfo-pdf-10300187)

    **Chapter14_PPT.pdf**

    This file is too large to display. [View in new window](https://www.sweetstudy.com/files/chapter14-ppt-pdf)

    **Chapter14_PPT.pdf**

    This file is too large to display. [View in new window](https://www.sweetstudy.com/files/chapter14-ppt-pdf)

    **## UnitVIIIstudyguide.pdf**

    ACC 3301, Managerial Accounting 1

    Course Learning Outcomes for Unit VIII

    Upon completion of this unit, students should be able to:

    7. Analyze problems in managerial decision-making regarding cost planning and control.
    7.1 Describe how the concepts of sustainable income and quality of earnings play a role in

    managerial decision-making.
    7.2 Explain how ratio analysis, horizontal analysis, and vertical analysis impact managerial

    decision-making.

    Required Unit Resources

    Chapter 14: Financial Analysis: The Big Picture—Read the following sections:

    • Sustainable Income and Quality of Earnings
    • Horizontal Analysis and Vertical Analysis
    • Ratio Analysis

    In order to access the following resources, click the links below.

    Chapter 14 PowerPoint Presentation
    PDF of Chapter 14 Presentation

    Unit Lesson

    Introduction

    In Unit VII, we examined cash flows and the use of capital budgeting techniques to determine the best project
    and opportunity for a firm. In Unit VIII, we will dive into financial analysis and how it assists managers in
    decision-making.

    Making Comparisons

    Comparisons between companies can provide helpful clues about the financial health of an organization.
    Unfortunately, differences in accounting methods between companies sometimes make it difficult to compare
    their financial data. For instance, if a firm uses the Last In, First Out (LIFO) method to value its inventory while
    another firm uses the First In, First Out (FIFO) method, then comparisons of their financial data, such as cost
    of goods sold or inventory balances and totals, would be misleading.

    Managers should not use ratios as an end but rather as a beginning point in analysis. Ratios raise many
    questions and point to opportunities for further analysis; however, they rarely answer any questions by
    themselves. In addition to ratios, the manager should evaluate industry trends, economic factors,
    technological changes, internal changes within the firm, and shifts in consumer trends.

    Financial ratios are classified into three distinct groups, as shown in Chapter 14 of the textbook. From the
    graphic below, we can identify these categories as the following.

    UNIT VIII STUDY GUIDE
    Financial Analysis

    [https://online.columbiasouthern.edu/bbcswebdav/xid-150482640_1](https://online.columbiasouthern.edu/bbcswebdav/xid-150482640_1)

    [https://online.columbiasouthern.edu/bbcswebdav/xid-150483046_1](https://online.columbiasouthern.edu/bbcswebdav/xid-150483046_1)

    ACC 3301, Managerial Accounting 2

    UNIT x STUDY GUIDE
    Title

    View the following interactive tutorial by accessing the Unit VIII Additional Unit Resources folder in the unit.

    For more information about how a company’s performance can be determined using ratio analysis, please
    view the Interactive Tutorial: Learning Objective 14.3. Each statement captures a small part of a firm’s
    operations and represents its performance. For more information about how a company’s performance can be
    determined using ratio analysis, please view the interactive tutorial below. Closed-captioning is available at
    the bottom of the screen

    Quality of Earnings

    While profits are the lifeblood of a business, no company can survive for long and accomplish its other goals
    unless it is profitable. Continuous losses drain assets from the business and leave the company at the mercy
    of its creditors. In assessing the prospects of a company, managers are interested not only in the total amount
    of earnings but also in the rate of earnings on sales, total assets, and owners’ equity. Further, managers must
    look at the stability and source of those earnings. An inconsistent earnings performance over a period of
    years, for instance, is less desirable than a steady level of earnings. A history of increasing earnings is
    preferable to a flat earnings record.

    A breakdown of sales and earnings by major product lines may be beneficial in evaluating the future
    performance of a firm. Publicly owned companies include a supplementary schedule with their financial
    statements that shows sales and profits by product line and by geographical area. These schedules assist
    managers in forecasting the effect of changes in consumer demand for specific types of products.

    Managers often express the opinion that the earnings of one company are higher quality than the earnings of
    other similar companies. This concept arises because each company’s management can choose from a
    variety of accounting principles and methods, all of which are considered generally acceptable. A company’s
    management often is under heavy pressure to report rising earnings, and accounting policies may be tailored
    toward this goal. In evaluating the quality of earnings, the manager should consider whether the accounting
    principles and methods used will lead to a conservative measurement of earnings or tend to inflate reported
    earnings.

    Company Performance

    Comparing financial information for a current period with similar information for prior years provides some
    basis for judging whether the condition of the business is improving or worsening. This comparison of data
    over time is called horizontal analysis. It expresses the idea of reviewing data for a number of consecutive

    ACC 3301, Managerial Accounting 3

    UNIT x STUDY GUIDE
    Title

    periods. It is different from vertical analysis, which refers to the review of the financial information within a
    single accounting period.

    In addition to determining whether the situation is improving or becoming worse, horizontal analysis may aid
    in making estimates of future prospects. Since changes may reverse their direction at any time, projecting
    past trends into future ones always involves a level of risk. A weakness of horizontal analysis is that
    comparison with the past does not lead to any basis for evaluation in absolute terms. The fact that net income
    was 4% of sales last year and 5% of sales this year indicates improvement. However, if there is evidence that
    net income should be 8% of sales, the record for both years is considered unfavorable.

    Suggested Unit Resources

    View the following video by accessing the Unit VIII Additional Unit Resources folder in the unit.

    The Applied Skills Video: How to Prepare Horizontal and Vertical Analyses video will explain how to use
    specific tools (horizonal analysis and vertical analysis) to evaluate the significance of financial statement data,
    including income statements. Once you click on the link, closed-captioning can be accessed by clicking the
    “CC” button on the bottom right of the video window, and a transcript can be accessed by clicking the “T”
    button next to the “CC” button.

    – Course Learning Outcomes for Unit VIII
    – Required Unit Resources
    – Unit Lesson

    – Introduction
    – Making Comparisons
    – Quality of Earnings
    – Company Performance

    – Suggested Unit Resources

    **UnitVIIIjournal.pdf**

    This file is too large to display. [View in new window](https://www.sweetstudy.com/files/unitviiijournal-pdf-10300183)

    **Textbookinfo.pdf**

    This file is too large to display. [View in new window](https://www.sweetstudy.com/files/textbookinfo-pdf-10300187)

    **Chapter14_PPT.pdf**

    This file is too large to display. [View in new window](https://www.sweetstudy.com/files/chapter14-ppt-pdf)

    **## UnitVIIIstudyguide.pdf**

    ACC 3301, Managerial Accounting 1

    Course Learning Outcomes for Unit VIII

    Upon completion of this unit, students should be able to:

    7. Analyze problems in managerial decision-making regarding cost planning and control.
    7.1 Describe how the concepts of sustainable income and quality of earnings play a role in

    managerial decision-making.
    7.2 Explain how ratio analysis, horizontal analysis, and vertical analysis impact managerial

    decision-making.

    Required Unit Resources

    Chapter 14: Financial Analysis: The Big Picture—Read the following sections:

    • Sustainable Income and Quality of Earnings
    • Horizontal Analysis and Vertical Analysis
    • Ratio Analysis

    In order to access the following resources, click the links below.

    Chapter 14 PowerPoint Presentation
    PDF of Chapter 14 Presentation

    Unit Lesson

    Introduction

    In Unit VII, we examined cash flows and the use of capital budgeting techniques to determine the best project
    and opportunity for a firm. In Unit VIII, we will dive into financial analysis and how it assists managers in
    decision-making.

    Making Comparisons

    Comparisons between companies can provide helpful clues about the financial health of an organization.
    Unfortunately, differences in accounting methods between companies sometimes make it difficult to compare
    their financial data. For instance, if a firm uses the Last In, First Out (LIFO) method to value its inventory while
    another firm uses the First In, First Out (FIFO) method, then comparisons of their financial data, such as cost
    of goods sold or inventory balances and totals, would be misleading.

    Managers should not use ratios as an end but rather as a beginning point in analysis. Ratios raise many
    questions and point to opportunities for further analysis; however, they rarely answer any questions by
    themselves. In addition to ratios, the manager should evaluate industry trends, economic factors,
    technological changes, internal changes within the firm, and shifts in consumer trends.

    Financial ratios are classified into three distinct groups, as shown in Chapter 14 of the textbook. From the
    graphic below, we can identify these categories as the following.

    UNIT VIII STUDY GUIDE
    Financial Analysis

    [https://online.columbiasouthern.edu/bbcswebdav/xid-150482640_1](https://online.columbiasouthern.edu/bbcswebdav/xid-150482640_1)

    [https://online.columbiasouthern.edu/bbcswebdav/xid-150483046_1](https://online.columbiasouthern.edu/bbcswebdav/xid-150483046_1)

    ACC 3301, Managerial Accounting 2

    UNIT x STUDY GUIDE
    Title

    View the following interactive tutorial by accessing the Unit VIII Additional Unit Resources folder in the unit.

    For more information about how a company’s performance can be determined using ratio analysis, please
    view the Interactive Tutorial: Learning Objective 14.3. Each statement captures a small part of a firm’s
    operations and represents its performance. For more information about how a company’s performance can be
    determined using ratio analysis, please view the interactive tutorial below. Closed-captioning is available at
    the bottom of the screen

    Quality of Earnings

    While profits are the lifeblood of a business, no company can survive for long and accomplish its other goals
    unless it is profitable. Continuous losses drain assets from the business and leave the company at the mercy
    of its creditors. In assessing the prospects of a company, managers are interested not only in the total amount
    of earnings but also in the rate of earnings on sales, total assets, and owners’ equity. Further, managers must
    look at the stability and source of those earnings. An inconsistent earnings performance over a period of
    years, for instance, is less desirable than a steady level of earnings. A history of increasing earnings is
    preferable to a flat earnings record.

    A breakdown of sales and earnings by major product lines may be beneficial in evaluating the future
    performance of a firm. Publicly owned companies include a supplementary schedule with their financial
    statements that shows sales and profits by product line and by geographical area. These schedules assist
    managers in forecasting the effect of changes in consumer demand for specific types of products.

    Managers often express the opinion that the earnings of one company are higher quality than the earnings of
    other similar companies. This concept arises because each company’s management can choose from a
    variety of accounting principles and methods, all of which are considered generally acceptable. A company’s
    management often is under heavy pressure to report rising earnings, and accounting policies may be tailored
    toward this goal. In evaluating the quality of earnings, the manager should consider whether the accounting
    principles and methods used will lead to a conservative measurement of earnings or tend to inflate reported
    earnings.

    Company Performance

    Comparing financial information for a current period with similar information for prior years provides some
    basis for judging whether the condition of the business is improving or worsening. This comparison of data
    over time is called horizontal analysis. It expresses the idea of reviewing data for a number of consecutive

    ACC 3301, Managerial Accounting 3

    UNIT x STUDY GUIDE
    Title

    periods. It is different from vertical analysis, which refers to the review of the financial information within a
    single accounting period.

    In addition to determining whether the situation is improving or becoming worse, horizontal analysis may aid
    in making estimates of future prospects. Since changes may reverse their direction at any time, projecting
    past trends into future ones always involves a level of risk. A weakness of horizontal analysis is that
    comparison with the past does not lead to any basis for evaluation in absolute terms. The fact that net income
    was 4% of sales last year and 5% of sales this year indicates improvement. However, if there is evidence that
    net income should be 8% of sales, the record for both years is considered unfavorable.

    Suggested Unit Resources

    View the following video by accessing the Unit VIII Additional Unit Resources folder in the unit.

    The Applied Skills Video: How to Prepare Horizontal and Vertical Analyses video will explain how to use
    specific tools (horizonal analysis and vertical analysis) to evaluate the significance of financial statement data,
    including income statements. Once you click on the link, closed-captioning can be accessed by clicking the
    “CC” button on the bottom right of the video window, and a transcript can be accessed by clicking the “T”
    button next to the “CC” button.

    – Course Learning Outcomes for Unit VIII
    – Required Unit Resources
    – Unit Lesson

    – Introduction
    – Making Comparisons
    – Quality of Earnings
    – Company Performance

    – Suggested Unit Resources

    **UnitVIIIjournal.pdf**

    This file is too large to display. [View in new window](https://www.sweetstudy.com/files/unitviiijournal-pdf-10300183)

    **Textbookinfo.pdf**

    This file is too large to display. [View in new window](https://www.sweetstudy.com/files/textbookinfo-pdf-10300187)

    **Chapter14_PPT.pdf**

    This file is too large to display. [View in new window](https://www.sweetstudy.com/files/chapter14-ppt-pdf)

  • [Solved] Managing an outbreak (influenza)

    ✓ Verified Academic Solution Available

    Executive Solution Overview

    In this assignment, you will be tasked with developing a data-driven plan to improve patient outcomes from a transmissible disease outbreak scenario in a typical health care facility. ## Instructions To complete this assignment, remember to reference the resources you found in your Week 6 activity. …

    Instant Solution Download

    $6.99

    Immediate access to the full model answer, formatted citations, and rubric breakdown.

    Need a Fresh Custom Paper?

    Have this question answered from scratch according to your specific instructions and deadline.

    Order on TutorsGallery →

    Assignment Prompt & Instructions

    In this assignment, you will be tasked with developing a data-driven plan to improve patient outcomes from a transmissible disease outbreak scenario in a typical health care facility.

    ## Instructions

    To complete this assignment, remember to reference the resources you found in your Week 6 activity. In addition, you may also use the Internet and Strayer databases as well as refer to your readings in the textbooks.

    Write a 5–6 page paper in which you do the following:

    1. Evaluate three possible epidemiological approaches you might utilize to manage the chosen outbreak.
    – For each of these epidemiological approaches list:
    – Two similarities and two differences.
    2. Recommend at least six steps in a plan that may be presented to an audience of interest to prevent the proliferation of this particular disease.
    – Be sure to include support for recommendations.
    3. Use at least six peer-reviewed academic resources (this may include the three sources from your Week 6 activity) in this assignment.
    – Use at least six sources to support your writing. Choose sources that are credible, relevant, and appropriate. These sources must be less than 5 years old. Cite each source listed on your source page at least one time within your assignment. For help with research, writing, and citation, access the [Strayer Library](https://library.strayer.edu/) or review [Strayer Library Guides](https://library.strayer.edu/guides).

    – a year ago

  • [Solved] Managerial Accounting-VII

    ✓ Verified Academic Solution Available

    Executive Solution Overview

    [>Management homework help](https://www.sweetstudy.com/fields/business-finance-management) See attached. – a year ago **files (5)** – ## UnitVIIStudyguide.pdf – UnitVIIassignment.pdf – Textbookinfo.pdf – Chapter12_PPT.pdf – Chapter13_PPT.pdf **## UnitVIIStudyguide.pdf** ACC 3301, Managerial Accoun…

    Instant Solution Download

    $6.99

    Immediate access to the full model answer, formatted citations, and rubric breakdown.

    Need a Fresh Custom Paper?

    Have this question answered from scratch according to your specific instructions and deadline.

    Order on TutorsGallery →

    Assignment Prompt & Instructions

    [>Management homework help](https://www.sweetstudy.com/fields/business-finance-management)

    See attached.

    – a year ago

    **files (5)**

    – ## UnitVIIStudyguide.pdf

    – UnitVIIassignment.pdf
    – Textbookinfo.pdf
    – Chapter12_PPT.pdf
    – Chapter13_PPT.pdf

    **## UnitVIIStudyguide.pdf**

    ACC 3301, Managerial Accounting 1

    Course Learning Outcomes for Unit VII

    Upon completion of this unit, students should be able to:

    6. Explore capital projects using a variety of capital budgeting tools.
    6.1 Determine methods used to help companies make effective capital budgeting decisions.
    6.2 Identify challenges involved in capital budgeting.
    6.3 Determine how the statement of cash flows relates to capital budgeting decisions.

    Required Unit Resources

    Chapter 12: Planning for Capital Investments—Read the following sections:

    • Capital Budgeting and Cash Payback
    • Net Present Value Method
    • Capital Budgeting Challenges and Refinements
    • Internal Rate of Return
    • Annual Rate of Return

    Chapter 13: Statement of Cash Flows—Read the following sections:

    • Usefulness and Format of the Statement of Cash Flows
    • Preparing the Statement of Cash Flows—Indirect Method
    • Analyze the Statement of Cash Flows

    In order to access the following resources, click the links below.

    Chapter 12 PowerPoint Presentation
    PDF of Chapter 12 Presentation

    Chapter 13 PowerPoint Presentation
    PDF of Chapter 13 PowerPoint Presentation

    Unit Lesson

    Introduction

    In Unit VI, we focused on performance evaluation methods and how they can impact the decision-making and
    direction of a company. In this unit, we shift our focus to capital investing and the tools used to evaluate
    multiple projects.

    Capital Investments

    One of the most significant challenges managers deal with is making capital investment decisions. Capital
    investments refer to large expenditures made to purchase plant assets or develop new products. These
    decisions commit financial resources for long periods of time and are difficult to reverse once the funds are
    invested. Overall, companies stand to benefit from good capital investments for many years into the future.
    The overall process of evaluating and prioritizing capital investment opportunities is referred to as capital
    budgeting.

    UNIT VII STUDY GUIDE
    Capital Investments and
    Statement of Cash Flows

    [https://online.columbiasouthern.edu/bbcswebdav/xid-150482626_1](https://online.columbiasouthern.edu/bbcswebdav/xid-150482626_1)

    [https://online.columbiasouthern.edu/bbcswebdav/xid-150483061_1](https://online.columbiasouthern.edu/bbcswebdav/xid-150483061_1)

    [https://online.columbiasouthern.edu/bbcswebdav/xid-150482632_1](https://online.columbiasouthern.edu/bbcswebdav/xid-150482632_1)

    [https://online.columbiasouthern.edu/bbcswebdav/xid-150483062_1](https://online.columbiasouthern.edu/bbcswebdav/xid-150483062_1)

    ACC 3301, Managerial Accounting 2

    UNIT x STUDY GUIDE
    Title

    View the following video by accessing the Unit VII Additional Unit Resources folder in the unit.

    To learn more about capital budgeting, check out the Real World Video: Capital Budgeting (Holland America
    Line) video. Once you click on the link, closed-captioning can be accessed by clicking the “CC” button on the
    bottom right of the video window, and a transcript can be accessed by clicking the “T” button next to the “CC”
    button.

    The capital budgeting authorization process includes the following steps:

    • Various entities within an organization submit project proposals.
    • Proposals are reviewed by a capital budget committee.
    • Organization management determines which project they will fund.
    • The board of directors then approves the capital budget (Weygandt et al., 2020).

    Any decision that involves an immediate outlay of cash in order to obtain a future return falls within this realm
    of capital budgeting.

    A few examples of this type of decision would include the following:

    • Cost reduction decisions: Should we purchase new equipment to reduce manufacturing costs?
    • Expansion decisions: Should we build a new plant to increase sales and capacity?
    • Equipment selection decisions: Which machine would be the best for our operations?
    • Lease or buy decisions: Should new equipment be leased or purchased?
    • Equipment replacement decisions: Should old and outdated equipment be leased or purchased?

    Capital budgeting relies on estimates of future operating results. In turn, these estimates usually involve a
    high degree of uncertainty and should be evaluated accordingly. Nonfinancial factors should also be
    considered in such instances.

    Capital budgeting decisions rely mainly on cash flows. Accounting net income is based on accruals that
    ignore when cash flows occur. However, in capital budgeting, the timing of cash flows is crucial. The present
    value of a cash flow depends on when it occurs. For this reason, cash flows rather than accounting net
    income are the focus in capital budgeting.

    Cash Flows

    Most projects have at least three types of cash outflows. First, they often require an immediate cash outflow in
    the form of an initial investment in equipment, installation costs, and so on. Any salvage value from the sale of
    old equipment can be recognized as a reduction in the initial investment or as a cash inflow. Some projects
    require a company to expand its working capital. When a company takes on a new project, the balances in
    the current asset accounts often increase. For instance, opening a new Burger King fast food restaurant
    requires additional cash in sales registers and more inventory. These additional working capital needs are
    treated as part of the initial investment in a project. Additionally, many projects require periodic outlays for
    repairs and maintenance and additional operating costs.

    What about cash inflows? Most projects involve cash inflows, such as increasing revenues or reducing costs.
    Either way, the amount involved should be treated as a cash inflow for capital budgeting purposes. From a
    cash flow standpoint, a reduction in costs is equal to an increase in revenues. Further, cash inflows are
    frequently realized from selling equipment for its salvage value when a project ends, even though the firm
    may still have to pay to dispose of hazardous items. Finally, any working capital that was tied up on the
    project can be released for use elsewhere at the end of the project and should be treated as a cash inflow at
    that time. For instance, working capital is realized when a company sells off its inventory or collects its
    accounts receivable.

    Cash flows are a vital part of the capital budgeting process. Along with the discount rate and initial investment
    amount, a capital budgeting tool can reveal whether to pursue or reject a particular project. While there are
    several methods to choose from, the net present value method and the internal rate of return method tend to
    be the most accurate in terms of relevant results. The net present value method determines whether a project
    is acceptable by comparing the initial investment to the discounted sum of cash flows from the investment.

    ACC 3301, Managerial Accounting 3

    UNIT x STUDY GUIDE
    Title

    Projects with a positive net present value are accepted, while those with negative net present values are
    rejected. When the net present value method is utilized, the cost of capital is the discount rate used to
    compute the net present value of a proposed project.

    The internal rate of return method is also used to determine the best decision when it comes to project
    selection. However, instead of looking at discounted sums, it focuses on the rate of return. In a nutshell, it is
    computed by finding the discount rate that equates the present value of a project’s cash outflows with the
    present value of its cash inflows. It is the discount rate that results in a net present value of zero. To evaluate
    a project, the internal rate of return is compared to the company’s minimum required rate of return, which is
    usually the company’s cost of capital. If the internal rate of return is equal to or greater than the required rate
    of return, then the project is considered to be acceptable. However, if the internal rate of return is less than
    the required rate of return, then the project is rejected.

    When the internal rate of return method is used, the cost of capital is used as the hurdle rate that a project
    must clear for acceptance. If the internal rate of return of a project is not high enough to clear the cost of
    capital hurdle, then the project is ordinarily rejected.

    Statement of Cash Flows

    View the following videos by accessing the Unit VII Additional Unit Resources folder in the unit.

    Since learning more about the different types of cash flows and their relevance to decision-making, check out
    the Applied Skills Video: How to Identify the Contents of the Statement of Cash Flows and Applied Skills
    Video: How to Prepare Statement of Cash Flows-Indirect Method videos about the statement of cash flows.
    Once you click on each link, closed-captioning can be accessed by clicking the “CC” button on the bottom
    right of the video window, and a transcript can be accessed by clicking the “T” button next to the “CC” button.

    – Course Learning Outcomes for Unit VII
    – Required Unit Resources
    – Unit Lesson
    – Introduction
    – Capital Investments
    – Cash Flows
    – Statement of Cash Flows

    **UnitVIIassignment.pdf**

    This file is too large to display. [View in new window](https://www.sweetstudy.com/files/unitviiassignment-pdf-10300171)

    **Textbookinfo.pdf**

    This file is too large to display. [View in new window](https://www.sweetstudy.com/files/textbookinfo-pdf)

    **Chapter12_PPT.pdf**

    This file is too large to display. [View in new window](https://www.sweetstudy.com/files/chapter12-ppt-pdf)

    **Chapter13_PPT.pdf**

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    **Chapter13_PPT.pdf**

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    **## UnitVIIStudyguide.pdf**

    ACC 3301, Managerial Accounting 1

    Course Learning Outcomes for Unit VII

    Upon completion of this unit, students should be able to:

    6. Explore capital projects using a variety of capital budgeting tools.
    6.1 Determine methods used to help companies make effective capital budgeting decisions.
    6.2 Identify challenges involved in capital budgeting.
    6.3 Determine how the statement of cash flows relates to capital budgeting decisions.

    Required Unit Resources

    Chapter 12: Planning for Capital Investments—Read the following sections:

    • Capital Budgeting and Cash Payback
    • Net Present Value Method
    • Capital Budgeting Challenges and Refinements
    • Internal Rate of Return
    • Annual Rate of Return

    Chapter 13: Statement of Cash Flows—Read the following sections:

    • Usefulness and Format of the Statement of Cash Flows
    • Preparing the Statement of Cash Flows—Indirect Method
    • Analyze the Statement of Cash Flows

    In order to access the following resources, click the links below.

    Chapter 12 PowerPoint Presentation
    PDF of Chapter 12 Presentation

    Chapter 13 PowerPoint Presentation
    PDF of Chapter 13 PowerPoint Presentation

    Unit Lesson

    Introduction

    In Unit VI, we focused on performance evaluation methods and how they can impact the decision-making and
    direction of a company. In this unit, we shift our focus to capital investing and the tools used to evaluate
    multiple projects.

    Capital Investments

    One of the most significant challenges managers deal with is making capital investment decisions. Capital
    investments refer to large expenditures made to purchase plant assets or develop new products. These
    decisions commit financial resources for long periods of time and are difficult to reverse once the funds are
    invested. Overall, companies stand to benefit from good capital investments for many years into the future.
    The overall process of evaluating and prioritizing capital investment opportunities is referred to as capital
    budgeting.

    UNIT VII STUDY GUIDE
    Capital Investments and
    Statement of Cash Flows

    [https://online.columbiasouthern.edu/bbcswebdav/xid-150482626_1](https://online.columbiasouthern.edu/bbcswebdav/xid-150482626_1)

    [https://online.columbiasouthern.edu/bbcswebdav/xid-150483061_1](https://online.columbiasouthern.edu/bbcswebdav/xid-150483061_1)

    [https://online.columbiasouthern.edu/bbcswebdav/xid-150482632_1](https://online.columbiasouthern.edu/bbcswebdav/xid-150482632_1)

    [https://online.columbiasouthern.edu/bbcswebdav/xid-150483062_1](https://online.columbiasouthern.edu/bbcswebdav/xid-150483062_1)

    ACC 3301, Managerial Accounting 2

    UNIT x STUDY GUIDE
    Title

    View the following video by accessing the Unit VII Additional Unit Resources folder in the unit.

    To learn more about capital budgeting, check out the Real World Video: Capital Budgeting (Holland America
    Line) video. Once you click on the link, closed-captioning can be accessed by clicking the “CC” button on the
    bottom right of the video window, and a transcript can be accessed by clicking the “T” button next to the “CC”
    button.

    The capital budgeting authorization process includes the following steps:

    • Various entities within an organization submit project proposals.
    • Proposals are reviewed by a capital budget committee.
    • Organization management determines which project they will fund.
    • The board of directors then approves the capital budget (Weygandt et al., 2020).

    Any decision that involves an immediate outlay of cash in order to obtain a future return falls within this realm
    of capital budgeting.

    A few examples of this type of decision would include the following:

    • Cost reduction decisions: Should we purchase new equipment to reduce manufacturing costs?
    • Expansion decisions: Should we build a new plant to increase sales and capacity?
    • Equipment selection decisions: Which machine would be the best for our operations?
    • Lease or buy decisions: Should new equipment be leased or purchased?
    • Equipment replacement decisions: Should old and outdated equipment be leased or purchased?

    Capital budgeting relies on estimates of future operating results. In turn, these estimates usually involve a
    high degree of uncertainty and should be evaluated accordingly. Nonfinancial factors should also be
    considered in such instances.

    Capital budgeting decisions rely mainly on cash flows. Accounting net income is based on accruals that
    ignore when cash flows occur. However, in capital budgeting, the timing of cash flows is crucial. The present
    value of a cash flow depends on when it occurs. For this reason, cash flows rather than accounting net
    income are the focus in capital budgeting.

    Cash Flows

    Most projects have at least three types of cash outflows. First, they often require an immediate cash outflow in
    the form of an initial investment in equipment, installation costs, and so on. Any salvage value from the sale of
    old equipment can be recognized as a reduction in the initial investment or as a cash inflow. Some projects
    require a company to expand its working capital. When a company takes on a new project, the balances in
    the current asset accounts often increase. For instance, opening a new Burger King fast food restaurant
    requires additional cash in sales registers and more inventory. These additional working capital needs are
    treated as part of the initial investment in a project. Additionally, many projects require periodic outlays for
    repairs and maintenance and additional operating costs.

    What about cash inflows? Most projects involve cash inflows, such as increasing revenues or reducing costs.
    Either way, the amount involved should be treated as a cash inflow for capital budgeting purposes. From a
    cash flow standpoint, a reduction in costs is equal to an increase in revenues. Further, cash inflows are
    frequently realized from selling equipment for its salvage value when a project ends, even though the firm
    may still have to pay to dispose of hazardous items. Finally, any working capital that was tied up on the
    project can be released for use elsewhere at the end of the project and should be treated as a cash inflow at
    that time. For instance, working capital is realized when a company sells off its inventory or collects its
    accounts receivable.

    Cash flows are a vital part of the capital budgeting process. Along with the discount rate and initial investment
    amount, a capital budgeting tool can reveal whether to pursue or reject a particular project. While there are
    several methods to choose from, the net present value method and the internal rate of return method tend to
    be the most accurate in terms of relevant results. The net present value method determines whether a project
    is acceptable by comparing the initial investment to the discounted sum of cash flows from the investment.

    ACC 3301, Managerial Accounting 3

    UNIT x STUDY GUIDE
    Title

    Projects with a positive net present value are accepted, while those with negative net present values are
    rejected. When the net present value method is utilized, the cost of capital is the discount rate used to
    compute the net present value of a proposed project.

    The internal rate of return method is also used to determine the best decision when it comes to project
    selection. However, instead of looking at discounted sums, it focuses on the rate of return. In a nutshell, it is
    computed by finding the discount rate that equates the present value of a project’s cash outflows with the
    present value of its cash inflows. It is the discount rate that results in a net present value of zero. To evaluate
    a project, the internal rate of return is compared to the company’s minimum required rate of return, which is
    usually the company’s cost of capital. If the internal rate of return is equal to or greater than the required rate
    of return, then the project is considered to be acceptable. However, if the internal rate of return is less than
    the required rate of return, then the project is rejected.

    When the internal rate of return method is used, the cost of capital is used as the hurdle rate that a project
    must clear for acceptance. If the internal rate of return of a project is not high enough to clear the cost of
    capital hurdle, then the project is ordinarily rejected.

    Statement of Cash Flows

    View the following videos by accessing the Unit VII Additional Unit Resources folder in the unit.

    Since learning more about the different types of cash flows and their relevance to decision-making, check out
    the Applied Skills Video: How to Identify the Contents of the Statement of Cash Flows and Applied Skills
    Video: How to Prepare Statement of Cash Flows-Indirect Method videos about the statement of cash flows.
    Once you click on each link, closed-captioning can be accessed by clicking the “CC” button on the bottom
    right of the video window, and a transcript can be accessed by clicking the “T” button next to the “CC” button.

    – Course Learning Outcomes for Unit VII
    – Required Unit Resources
    – Unit Lesson
    – Introduction
    – Capital Investments
    – Cash Flows
    – Statement of Cash Flows

    **UnitVIIassignment.pdf**

    This file is too large to display. [View in new window](https://www.sweetstudy.com/files/unitviiassignment-pdf-10300171)

    **Textbookinfo.pdf**

    This file is too large to display. [View in new window](https://www.sweetstudy.com/files/textbookinfo-pdf)

    **Chapter12_PPT.pdf**

    This file is too large to display. [View in new window](https://www.sweetstudy.com/files/chapter12-ppt-pdf)

    **Chapter13_PPT.pdf**

    This file is too large to display. [View in new window](https://www.sweetstudy.com/files/chapter13-ppt-pdf)

    **## UnitVIIStudyguide.pdf**

    ACC 3301, Managerial Accounting 1

    Course Learning Outcomes for Unit VII

    Upon completion of this unit, students should be able to:

    6. Explore capital projects using a variety of capital budgeting tools.
    6.1 Determine methods used to help companies make effective capital budgeting decisions.
    6.2 Identify challenges involved in capital budgeting.
    6.3 Determine how the statement of cash flows relates to capital budgeting decisions.

    Required Unit Resources

    Chapter 12: Planning for Capital Investments—Read the following sections:

    • Capital Budgeting and Cash Payback
    • Net Present Value Method
    • Capital Budgeting Challenges and Refinements
    • Internal Rate of Return
    • Annual Rate of Return

    Chapter 13: Statement of Cash Flows—Read the following sections:

    • Usefulness and Format of the Statement of Cash Flows
    • Preparing the Statement of Cash Flows—Indirect Method
    • Analyze the Statement of Cash Flows

    In order to access the following resources, click the links below.

    Chapter 12 PowerPoint Presentation
    PDF of Chapter 12 Presentation

    Chapter 13 PowerPoint Presentation
    PDF of Chapter 13 PowerPoint Presentation

    Unit Lesson

    Introduction

    In Unit VI, we focused on performance evaluation methods and how they can impact the decision-making and
    direction of a company. In this unit, we shift our focus to capital investing and the tools used to evaluate
    multiple projects.

    Capital Investments

    One of the most significant challenges managers deal with is making capital investment decisions. Capital
    investments refer to large expenditures made to purchase plant assets or develop new products. These
    decisions commit financial resources for long periods of time and are difficult to reverse once the funds are
    invested. Overall, companies stand to benefit from good capital investments for many years into the future.
    The overall process of evaluating and prioritizing capital investment opportunities is referred to as capital
    budgeting.

    UNIT VII STUDY GUIDE
    Capital Investments and
    Statement of Cash Flows

    [https://online.columbiasouthern.edu/bbcswebdav/xid-150482626_1](https://online.columbiasouthern.edu/bbcswebdav/xid-150482626_1)

    [https://online.columbiasouthern.edu/bbcswebdav/xid-150483061_1](https://online.columbiasouthern.edu/bbcswebdav/xid-150483061_1)

    [https://online.columbiasouthern.edu/bbcswebdav/xid-150482632_1](https://online.columbiasouthern.edu/bbcswebdav/xid-150482632_1)

    [https://online.columbiasouthern.edu/bbcswebdav/xid-150483062_1](https://online.columbiasouthern.edu/bbcswebdav/xid-150483062_1)

    ACC 3301, Managerial Accounting 2

    UNIT x STUDY GUIDE
    Title

    View the following video by accessing the Unit VII Additional Unit Resources folder in the unit.

    To learn more about capital budgeting, check out the Real World Video: Capital Budgeting (Holland America
    Line) video. Once you click on the link, closed-captioning can be accessed by clicking the “CC” button on the
    bottom right of the video window, and a transcript can be accessed by clicking the “T” button next to the “CC”
    button.

    The capital budgeting authorization process includes the following steps:

    • Various entities within an organization submit project proposals.
    • Proposals are reviewed by a capital budget committee.
    • Organization management determines which project they will fund.
    • The board of directors then approves the capital budget (Weygandt et al., 2020).

    Any decision that involves an immediate outlay of cash in order to obtain a future return falls within this realm
    of capital budgeting.

    A few examples of this type of decision would include the following:

    • Cost reduction decisions: Should we purchase new equipment to reduce manufacturing costs?
    • Expansion decisions: Should we build a new plant to increase sales and capacity?
    • Equipment selection decisions: Which machine would be the best for our operations?
    • Lease or buy decisions: Should new equipment be leased or purchased?
    • Equipment replacement decisions: Should old and outdated equipment be leased or purchased?

    Capital budgeting relies on estimates of future operating results. In turn, these estimates usually involve a
    high degree of uncertainty and should be evaluated accordingly. Nonfinancial factors should also be
    considered in such instances.

    Capital budgeting decisions rely mainly on cash flows. Accounting net income is based on accruals that
    ignore when cash flows occur. However, in capital budgeting, the timing of cash flows is crucial. The present
    value of a cash flow depends on when it occurs. For this reason, cash flows rather than accounting net
    income are the focus in capital budgeting.

    Cash Flows

    Most projects have at least three types of cash outflows. First, they often require an immediate cash outflow in
    the form of an initial investment in equipment, installation costs, and so on. Any salvage value from the sale of
    old equipment can be recognized as a reduction in the initial investment or as a cash inflow. Some projects
    require a company to expand its working capital. When a company takes on a new project, the balances in
    the current asset accounts often increase. For instance, opening a new Burger King fast food restaurant
    requires additional cash in sales registers and more inventory. These additional working capital needs are
    treated as part of the initial investment in a project. Additionally, many projects require periodic outlays for
    repairs and maintenance and additional operating costs.

    What about cash inflows? Most projects involve cash inflows, such as increasing revenues or reducing costs.
    Either way, the amount involved should be treated as a cash inflow for capital budgeting purposes. From a
    cash flow standpoint, a reduction in costs is equal to an increase in revenues. Further, cash inflows are
    frequently realized from selling equipment for its salvage value when a project ends, even though the firm
    may still have to pay to dispose of hazardous items. Finally, any working capital that was tied up on the
    project can be released for use elsewhere at the end of the project and should be treated as a cash inflow at
    that time. For instance, working capital is realized when a company sells off its inventory or collects its
    accounts receivable.

    Cash flows are a vital part of the capital budgeting process. Along with the discount rate and initial investment
    amount, a capital budgeting tool can reveal whether to pursue or reject a particular project. While there are
    several methods to choose from, the net present value method and the internal rate of return method tend to
    be the most accurate in terms of relevant results. The net present value method determines whether a project
    is acceptable by comparing the initial investment to the discounted sum of cash flows from the investment.

    ACC 3301, Managerial Accounting 3

    UNIT x STUDY GUIDE
    Title

    Projects with a positive net present value are accepted, while those with negative net present values are
    rejected. When the net present value method is utilized, the cost of capital is the discount rate used to
    compute the net present value of a proposed project.

    The internal rate of return method is also used to determine the best decision when it comes to project
    selection. However, instead of looking at discounted sums, it focuses on the rate of return. In a nutshell, it is
    computed by finding the discount rate that equates the present value of a project’s cash outflows with the
    present value of its cash inflows. It is the discount rate that results in a net present value of zero. To evaluate
    a project, the internal rate of return is compared to the company’s minimum required rate of return, which is
    usually the company’s cost of capital. If the internal rate of return is equal to or greater than the required rate
    of return, then the project is considered to be acceptable. However, if the internal rate of return is less than
    the required rate of return, then the project is rejected.

    When the internal rate of return method is used, the cost of capital is used as the hurdle rate that a project
    must clear for acceptance. If the internal rate of return of a project is not high enough to clear the cost of
    capital hurdle, then the project is ordinarily rejected.

    Statement of Cash Flows

    View the following videos by accessing the Unit VII Additional Unit Resources folder in the unit.

    Since learning more about the different types of cash flows and their relevance to decision-making, check out
    the Applied Skills Video: How to Identify the Contents of the Statement of Cash Flows and Applied Skills
    Video: How to Prepare Statement of Cash Flows-Indirect Method videos about the statement of cash flows.
    Once you click on each link, closed-captioning can be accessed by clicking the “CC” button on the bottom
    right of the video window, and a transcript can be accessed by clicking the “T” button next to the “CC” button.

    – Course Learning Outcomes for Unit VII
    – Required Unit Resources
    – Unit Lesson
    – Introduction
    – Capital Investments
    – Cash Flows
    – Statement of Cash Flows

    **UnitVIIassignment.pdf**

    This file is too large to display. [View in new window](https://www.sweetstudy.com/files/unitviiassignment-pdf-10300171)

    **Textbookinfo.pdf**

    This file is too large to display. [View in new window](https://www.sweetstudy.com/files/textbookinfo-pdf)

    **Chapter12_PPT.pdf**

    This file is too large to display. [View in new window](https://www.sweetstudy.com/files/chapter12-ppt-pdf)

    **Chapter13_PPT.pdf**

    This file is too large to display. [View in new window](https://www.sweetstudy.com/files/chapter13-ppt-pdf)

  • [Solved] Learning Theory 7

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    in the files cite Strangman, N., Hall, T., & Meyer, A. (2004). _Background knowledge instruction and the implications for UDL implementation._ Wakefield, MA: National Center on Accessing the General Curriculum. (Links updated 2009). Retrieved [insert date] from http://www. [cast](https://web.archi…

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    in the files

    cite

    Strangman, N., Hall, T., & Meyer, A. (2004). _Background knowledge instruction and the implications for UDL implementation._ Wakefield, MA: National Center on Accessing the General Curriculum. (Links updated 2009). Retrieved [insert date] from http://www. [cast](https://web.archive.org/web/20210224031539/https://aem.cast.org/about/publications/2004/ncac-background-knowledge-udl.html#).org/products-services/resources/2004/ncac-background-knowledge-udl

    – [\
    \
    ncac-background-knowledge-udl-2009-11.docx](https://www.sweetstudy.com/files/ncac-background-knowledge-udl-2009-11-docx "ncac-background-knowledge-udl-2009-11.docx")
    – [\
    \
    Week7.docx](https://www.sweetstudy.com/files/week7-docx-10300005 "Week7.docx")

    – a year ago

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    One of the main differences between the healthcare systems of the United Kingdom and the United States lies in their financing structure. The United Kingdom operates under a public healthcare system known as the National Health Service (NHS), funded by the government through taxes (Childers, 2016). …

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    One of the main differences between the healthcare systems of the United Kingdom and the United States lies in their financing structure. The United Kingdom operates under a public healthcare system known as the National Health Service (NHS), funded by the government through taxes (Childers, 2016). In contrast, the US healthcare system is predominantly private and relies heavily on health insurance, much of which is obtained through employment (Knickman & Elbel, 2023). This difference makes access to healthcare services in the United Kingdom more equitable, while in the United States, large inequalities persist based on socioeconomic status (Wager et al., 2024). The universality of the NHS contrasts with the fragmentation of the US system.

    Another key difference is the overall cost of healthcare. The United States spends significantly more per person on healthcare than the United Kingdom, but does not necessarily achieve better outcomes. According to the Peterson-Kaiser Health System Tracker, the United States has higher rates of postoperative adverse events, such as blood clots, compared to similar countries (Wager et al., 2024). Despite high costs, millions of Americans remain uninsured or have limited access to quality services. The United Kingdom's system, on the other hand, shows better results on certain public health indicators, such as preventive care and postoperative care.

    Advanced practice nurses (APRNs) have a significant opportunity to influence healthcare policy in the United States by promoting reforms that promote equitable access and system efficiency. A key policy intervention would be to advocate for an expansion of health coverage through public programs or for strengthening the Affordable Care Act (ACA). They can also influence policies that remove barriers to their independent practice, allowing for greater availability of services in underserved communities (Knickman & Elbel, 2023). Their role as community health advocates and primary care leaders allows them to identify gaps and propose evidence-based solutions. Their active participation in lobbying and legislative development can catalyze significant changes.

    Furthermore, APRNs can leverage their clinical expertise to participate in legislative committees, advisory boards, and professional organizations. They can lead educational campaigns targeting legislators and the public on the benefits of a more equitable and preventative system (Knickman & Elbel, 2023). Through data collection and research, they can support their proposals with concrete evidence on the costs and outcomes of care. They can also develop strategic alliances with other healthcare professionals to strengthen their political voice. In short, advanced practice nurses have the knowledge and positioning necessary to be key agents of change in reforming the American healthcare system.

    **References:**

    Childers, C. (2016, April 26). _US and UK Healthcare System Comparison_ [Video]. YouTube. [https://www.youtube.com/watch?v=R4Y0TKiwNgo](https://www.youtube.com/watch?v=R4Y0TKiwNgo)

    Knickman, J. R., & Elbel, B. (2023). _Jonas and Kovner's Health Care Delivery in the United States_ (13th Ed.). Springer Publishing Company.

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    – a year ago