MA9902C00 Lecture Notes - Subtle Body, Manipura, Muladhara

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mahimaajith0204

13 Mar 2023

School

Mahatma Gandhi University

Department

Accounting

Course

MA9902C00

Professor

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Document Summary

Discuss the imporrtant chakras of the astral body. Chakras are focuses in the bodies into which the general life force (vishwaprana) streams. Without that steady inflow the bodies would become torpid and crumble would pass on. The chakras are the two passageways and ways out for the enormous life power as well as repositories of that power and places of smart course of the power. There are numerous auxiliary satellites of the chakras called adharas. Adharas are supplies of pranic energies, capacity units for the energies that stream into the unpretentious bodies through the chakras, and hence can be (and frequently are) confused with a chakra. "third eye. : the nirvana chakra, situated amidst the mind: inverse the center of the temple, straightforwardly underneath the crown of the head, the brahmarandhra chakra, situated at the crown of the head. The nature and capability of the nine chakras: base (muladhara) chakra.

Related Questions

Type of care provided

Care in this capacity can range from a short-term to long-termbased upon the changing needs of the patient. Patient age can rangefrom pediatric to elderly. Care can be provided in the patientâsprivate home, group home, or assisted living setting. Medical homesfall into this category and are a new focus of Accountable CareOrganizations through the Affordable Care Act of 2010.

Scenario

In home care, a patient is visited at home by a nurse or nursingassistants with activities of daily living (ADL), wound care, IVtherapy, etc. These organizations can be nonprofit or for-profit. Aphysician super- vises the care with the assistance of RNs or LPNsand certified nursing assistants (CNAs).

You are a new administrator for a home health agency that is anational nonprofit organization that serves the surrounding Phoenixcommunity. The agency has been recognized for the delivery ofon-time qual- ity services for a number of years. It is known toemploy only the top staff within the community, but in recentmonths staffing numbers have dropped dramatically and you, as theagencyâs administrator, have found yourself in a position whereyour facility is short staffed. You are unable to admit anyadditional patients unless you are able to have your staff workover time.

Question 1

Review your current budget. Taking this information intoaccount, what are some strategies you would use to identifyresources to focus on improving efficiency and meeting customerexpectations during this time?

Question 2

What do you see as the biggest financial issues of yourorganization? Hint: You are a nonprofit organiza- tionâso look atyour means of funding and the relationship this has on your abilityto treat patients and hire new staff. How will you address thisfinancial issue?

Budget Considerations

Operational Budget â This budget focuses on a broader view ofthe total operations of the organization in which all departmentsare reviewed for both their income potential and the costsassociated with the work activities used to generate projectedrevenues. Each department will have its own budget for the managersto follow and on which to base the activities of the department inorder to meet its contribution to the total revenues and the asso-ciated costs of the organization.

Dietary Services â This is a departmental budget focused on thecosts and potential reimbursement for the organization. Theoperation is overseen by a dietitian or nutritionist who isresponsible for supplying the nutritional needs of the patientswithin their care. This department may utilize the services ofseveral consultants or contract this service to an outsideorganization.

Medical Supplies â This budget is focused specifically on therequirement-based services being delivered by the hospitalprofessional, which are often referred to as nondurable disposableitems. This budget includes specific items for the surgeon orprofessional performing the services. These may include such thingsas oxygen supplies, diabetic supplies, ostomy supplies, bandages,and related supportive items. These items are generally manu-factured for one-time use. They are not reused due the inability tosterilize them. The items that are reusable are classified undercapital assets and have a use-time identified with the specificpiece of equipment.

Human Resources â This budget indicates the finances needed tosupport the organizationâs objectives, from a personnelperspective. Full-time equivalent (FTE) calculations are used toproject the personnel budget. These individuals could includenonskilled labors to professional licensed physicians and variousjob descriptions within the categories. In addition to listing theFTEs, the associated benefits of the FTEs would be projected withinthis department for each FTE within the organization. This willgenerally include line items for consultants and tempo- rarypositions based on the needs of the organization.

Maintenance/Facility Operations â This departmental budgetfocuses on the overall upkeep of the building and the relatedequipment and machines to provide a safe and comfortableenvironment for both the patients and workers. This budget includesall FTEs and may also include line items for consultants andoutside sources based on needs of the facility.

Vendor/External Suppliers â Health service organizations havespecial needs and may require certain exter- nal items and/orservices. Most organizations have projected budgets to include thepurchase of supplies and services for outside contractors (vendors)who specialize in installation, monitoring, and the repair ofspecialized equipment or technology being utilized by the specifichealth care delivery system.

Departmental Costs â This budget focuses on the specificdepartment and its overall needs, costs, and po- tential revenue inrelation to the overall goals of the organizationâs strategic plan.The managerâs primary responsi- bility is to monitor theoperational efficiency of the department, including all areas thatdirectly impact and support the generating of revenue for theorganization. Managers may be required to present an analysis ofthe weekly or monthly operational analysis to the Chief FinancialOfficer of the organization or a lead manager.

Budget Spreadsheet

Revenue	2011	2012	2013
Donations	50,000	55,000	75,200
Grants and Foundations	100,000	80,500	125,780
Government Grants	947,280	878,000	695,120
Interest Expense	6,050	8,000	10,000
Total	1,103,330	1,021,500	906,100

Expenses	2011	2012	2013
Health Center	2,482,845	2,558,265	2,668,951
Administrative Staff	100,000	110,000	125,000
Professional Staff	80,000	100,000	150,000
Family/Youth Services	214,888	210,987	230,985
General Management/Administration	140,000	152,000	159,000
Total	3,017,733	3,131,252	3,333,936

maroonantelope968

1. Total assets turnover measures the ability of a firm to:

a. Generate profits on sales

b. Generates sales through the use of assets

C. Buy new Assets

D. Move inventory

E. Cover long term debt.

2.Managerial accounting :

a. focuses only on historical data

b. is govern by GAAP

c. focuses primarily on the needs of personnel within theorganization.

d. provides information for parties external to theorganization

e. focuses on the financial statement and other financialreports.

3. which of the following statement about similarities betweenprocess costing and job costing are true.

I. Both systems assign production costs to unit of output.

II. Both system require extensive knowledge of financialaccounting.

III. The flow of costs through the manaufacturing accopunts isessentially the same.

A. I only

B. I and III

C. II and III

D. III only

E. I,II, and III

4. The comprehensive set of budget that serves as a companyoverall financial plan si commonly known as:

A. Integrated budget

B. a Pro-forma budget

C. Master budget

D. a master budget

E. a rolling budget

5. A flexible budget:

A. classifies budget request by activity and estimates thebenefits arising from each activity.

B. presents a statement of expectations for a period of time butdoes not present a firm committment.

C. presents the plan for only one level of activity and does notadjust to changes in the level of activity.

D presents the plan for a range of activity so that the plan canbe adjust for changes in the activity level.

6. Which of the following is the correct method to calculate apredetermined overhead rate?

A. Budgeted total manufacturing cost budgeted amount of costdriver.

B. Budgeted overhead cost budgeted amount of cost driver

C. Budgeted amount of cost driver budgeted overhead cost

D. Actual overhead cost budgeted amount of cost driver

E. Actual overhead cost actual amount of cost driver.

7.Which of the following statements about joint-cost allocationis FALSE?

A. Joint cost allocation is useful in deciding whether tofurther process a product after split-off

B. Joint cost allocation is useful in making a profitdetermination about individual joint products

C. Joint cost allocation is helpful in inventory valuation

D. Joint cost allocation can be based on the number of unitsproduced.

E. Joint cost allocation can be accompanied by using differentmethods that focus on sale value and product worth.

8.The total production cost of a job is composed of:

A. Direct material and direct labor

B. direct material, direct labor, manufacturing overhead, andoutlays for selling costs.

C. direct material. direct labor, manufacturing overhead,andoutlays for both selling and administration costs.

D. direct materiaL, direct labor,and applied manufacturingoverhead

E. direct material, direct labor, and selling expenses.

9.What will cause the variable overhead efficiency variance?

A. Efficient or inefficient use of a specific component ofvariable overhead(e.g. electricity)

B. Full or partial utilization of major equipment resources

C. Production of unit in excess of the number of units sold.

D. Efficient or inefficient use of cost driver(e.g. machinehours) for variable overhead

E. Changes in the salary cost of manufacturing supervisors.

10. Which of the following is classified as an inventoryshortage cost?

A. Purchase order preparation

B. Production disruption

C. Lost sales and lost customers.

D. Spoilage

E. Production disruption, lost sales and lost customers.

taupespider661

This is an case-study-type problem and I am confused.Please help me!

Pop-In Burgers owns numerous restaurants and food productionfacilities. The company routinely evaluates
proposals to drive operational efficiency. Four such proposals arecurrently under review. One entails the
suggestion to close the unprofitable store in Canyon City. Anotheris to outsource the acquisition of onions,
rather than growing them. Another proposal is to sell packaged beefto a non-competing restaurant chain
under a private label. The final proposal is to scrap packagingmaterial that is printed with an old logo. Michelle
Euray is controller for Pop-In Burgers and is reviewingstaff-prepared reports for each proposal. The
reports are summarized as follows:
Canyon City Proposal: The Canyon City store should be closed. Thecompany is a consistent money loser.
Below is an income report for the Canyon City store for the pastyear. Half of the fixed expenses relate to
facilities rent under a 20-year non-cancelable lease. The leasecosts cannot be avoided, and the location is
not able to be subleased to another user.

	Spreadsheet
		f x
	A	B	C	D	E
1	Sales	$1,400,000
2	Variable expenses	1,000,000
3	Contribution margin	400,000
4	Fixed expenses	650,000
5	Income (loss)	$ (250,000)
6

Outsource Onions Proposal: The company spent atotal of $2,000,000 producing onions during the past
year. The onions were grown on a company-owned farm. A vender hasoffered to supply a similar quantity
and grade of onions for $2,200,000. Staff recommends continuing togrow onions because the proposed
purchase price is 10% higher than the cost of growing onions. Staffbelieves it is inappropriate to consider
that the onion farm could be leased to another farmer for $350,000,if it is diverted from onion production.

Sell Packaged Beef Proposal: The other company hasoffered to buy packaged beef at $4 per pound. The
packing plant is well below full capacity and can accommodate therequest without incurring any additional
fixed costs. However, staff believes it would be inappropriate toprice the beef below its own internal cost
of $4.50 per pound, which consists of raw materials ($2.50), directlabor ($0.75), variable factory overhead
($0.25), and fixed factory overhead ($1.00). This transaction wouldresult in no material amount of added
selling, general, or administrative costs.

Scrap Packaging Material Proposal: The companyspent $500,000 on packaging material that is imprinted with
an old logo. It is unlikely this material will ever be used.However, staff recommends against scraping because
this will result in an immediate charge against net income. Itcosts only $2,000 per year to store the material.

Assume the role of Michelle Euray, and critique each staffprepared analysis.

Thank you,

scarletmallard305

MA9902C00 Lecture Notes - Subtle Body, Manipura, Muladhara

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