Health Care Finance; Operating Bugets and Capital Expenditre Budgets

5 questions

Assignment Exercise 15–1: Budgeting

Select an organization; either Metropolis Health System from the Chapter 25 Case Study or

one of the organizations presented in the Mini-Case Studies in Chapters 26–28.

Required

1. Using the organization selected, create a budget for the next fiscal year. Set out the

details of all assumptions you needed in order to build this budget.

2. Use the “Checklist for Building a Budget” (Exhibit 15-2) and critique your own

budget.

Assignment Exercise 15–2: Budgeting

Find an existing budget from a published source. Detail should be extensive enough to

present a challenge

Assignment Exercise 15–3: Transactions outside the Operating Budget

Review Figure 15-2 and the accompanying text.

Metropolis Health System has received a wellness grant from the charitable arm of an

area electronics company. The grant will run for twenty-four months, beginning at the first

of the next fiscal year. Two therapists and two registered nurses will each be spending half

of their time working on the wellness grant. All four individuals are full-time employees of

MHS. The electronics company has only recently begun to operate the charitable organi-

zation that awarded the grant. While they have gained all the legal approvals necessary, they

have not yet provided the manuals and instructions for grant transactions that MHS usually

receives when grants are awarded. Consequently, guidance about separate accounting is

not yet forthcoming from the grantor.

Required

How would you handle this issue on the MHS operating budget for next year?

Assignment Exercise 15–4: Identified versus Allocated Costs in Budgeting

Review Figure 15-3 and the accompanying text.

Metropolis Health System is preparing for a significant upgrade in both hardware and

software for its information systems. As part of the project, the Chief of Information Oper-

ations (CIO) has indicated that the Information Systems (IS) department can change the

format of the MHS operating budgets and related reports before the operating budget is

constructed for the coming fiscal year. The Chief Financial Officer (CFO) has long wanted

to modify what costs are identified and what costs are allocated (along with the method of

allocation). This is a golden opportunity to do so. To gain ammunition for the change, the

CFO is preparing to conduct a survey. The survey will obtain a variety of suggestions for po-

tential changes in allocation methods for the new operating budget report formats. You

have been selected as one of the employees who will be surveyed

Assignment Exercise 16–1: Capital Expenditure Proposals

Ted Jones, the Surgery Unit Director, is about to choose his strategy for creating a capital

expenditure funding proposal for the coming year. Ted’s unit needs more room. The

Surgery Unit is running at over 90% capacity. In addition, a prominent cardiology surgeon

on staff at the hospital wants to create a new cardiac surgery program that would require

extensive funding for more space and for new state-of-the-art equipment. The surgeon has

been campaigning with the hospital board members.

What should Ted decide to ask for? How should he go about crafting a strategy to justify his

request, given the hospital’s new scoring system?

STRATEGIC PLANNING IN HEALTH CARE ORGANIZATIONS –

In Discussion 1 of this week, you examined the mission and vision statements of various organizations and considered the implications of these statements for strategic planning. In this Discussion, you apply the insights you gained to the creation of an organization’s mission and vision statements.

Your Instructor has assigned you to a small group for this Discussion.

Note: You will develop individualmission and vision statements for your initial post. Through the collegial exchange that follows, you will offer each other suggestions for refinement. You will also work in this same small discussion group in Weeks 3 and 4.

To prepare:

Evaluate what you have learned thus far about the process of developing mission and vision statements.

Reflect on the case study presented in this week’s media.

Consider what information would help you to create rich and appropriate mission and vision statements for Mountain View Health Center, the organization featured in the case study. Conduct additional research as necessary to strengthen your understanding of the process of crafting mission and vision statements and to deepen your thinking about the organization. For instance, you may research organizations with similarities to Mountain View and examine their mission and vision statements.

Draft a mission statement and a vision statement for Mountain View Health Center. Make the statements as clear and concise as possible. For example, you may want to write one to three sentences for the mission statement and one sentence for the vision statement.

Consider what you have learned about the process of developing mission and vision statements.

Reminder: Develop your mission and vision statements independently, and make your initial postingbefore you view your colleagues’ postings.

Post  a mission statement and a vision statement for Mountain View Health Center, the organization featured in the case study. Offer insights you have gained about the process of developing your mission and vision statements.

Read a selection of your colleagues’ responses. Consider the following:

Are the mission and vision statements specific to and relevant for the organization?

Could these statements be implemented?

Are the statements an appropriate length, and do they include the appropriate amount of detail?

Are they clearly written?

How well do the statements relate to the other aspects of planning (e.g., stakeholders, environment, time frame)?

Respond to at least one of your colleagues, noting the strengths and weaknesses of the mission and vision statements, explaining potential implications of these strengths and weaknesses for planning, and suggesting opportunities for refinement. Note: Try to ensure that all postings have a response.

Required Readings

Sare, M. V., & Ogilvie, L. (2010). Strategic planning for nurses: Change management in health care. Sudbury, MA: Jones and Bartlett.

Review Chapter 4, “Just What Is Strategic Planning?” (pp. 57–82)

Chapter 7, “The Three Key Elements of the Strategic Planning Process: A Vision That Guides Nursing’s Future Action” (pp. 117–143)

Chapter 7 addresses elements of the strategic planning process, which includes mission and vision.

Cady, S. H., Wheeler, J. V., DeWolf, J., & Brodke, M. (2011). Mission, vision, and values: What do they say? Organization Development Journal, 29(1), 63–78.

Retrieved from the Walden Library databases.

This article addresses research on mission, vision, and values from 300 different organizations.

Desmidt, S., Prinzie, A., & Decramer, A. (2011). Looking for the value of mission statements: A meta-analysis of 20 years of research. Management Decision, 49(3), 468–483.

Retrieved from the Walden Library databases.

This article looks at the relationship of organizational mission and financial performance. It includes a discussion of what a mission statement is and the purpose(s) it serves.

Hirota, S., Kubo, K., Miyajima, H., Hong, P., & Won Park, Y. (2010). Corporate mission, corporate policies and business outcomes: Evidence from Japan. Management Decision, 48(7), 1134–1153.

Retrieved from the Walden Library databases.

The authors examine the implications of the mission statement for organizational practices and performance.

King, D. L., Case, C. J., & Premo, K. M. (2012). An international mission statement comparison: United States, France, Germany, Japan, and China. Academy of Strategic Management Journal, 11(2), 93–119.

Retrieved from the Walden Library databases.

This article examines the content of mission statements, stakeholder involvement, and the development of goals and objectives.

Required Media

 Laureate Education (Producer). (2013b). Case study: Mountain View Health Center [Interactive media]. Retrieved from CDN database. (NURS 6241)

This interactive multimedia piece presents a case study of Mountain View Health Center, with information about the types of activities performed there, organizational structure, strategic priorities, and financial allocations. You will use this as a resource for Discussion 2.

Optional Resources

Marquis, B. L., & Huston, C. J. (2015). Leadership roles and management functions in nursing: Theory and application (8th ed.). Philadelphia, PA: Lippincott, Williams & Wilkins.

Chapter 7, “Strategic and Operational Planning” (pp. 138–161)

Review as needed.

Desmidt, S., & Prinzie, A. A. (2011). The organization’s mission statement: Give up hope or resuscitate? A search for evidence-based recommendations. Advances in Health Care Management, 10, 25–41.

Discount retail stores have locations in communities across the country.

NAME:

INSTUCTOR:

DATE:

Assignment 1

Product Development & Operations – Category Manager Analysis

Due Date: Week 3

Note: While representative of possible situations faced by Alikay Naturals, all scenarios in this assignment are fictional.

Real Business

Let’s roll up our sleeves and use what we’ve learned this week in a real-life business situation. Each week, you’ll encounter a scenario where you will assume the role of a business person who works with or at a national discount retail store, like a Walmart or Target. These companies provide important, everyday staples for millions of people across the country and have become very successful businesses in the process.

Discount retail stores have locations in communities across the country. They often have strong and recognizable brands that are household names. We will explore how business works throughout this course by taking on a few of the many different roles at successful companies like these.

Your Role

This week, you’ll assume the role of a Category Manager for the Beauty Products category at a national discount retail store.

What Is a Category Manager?

Category Managers are responsible for related groups of products (for example, baseball equipment or laundry detergents) for a retail business. They use research, information and insights about the category to change shopper behavior and increase sales of the products in the category. They also work with the suppliers of the products in their category to ensure that good products and services are available to customers.

As a Category Manager, part of your role is to analyze data and information about how well a product is selling to help the maker of that product improve the product and consider introducing new products. Rochelle and her team at Alikay Naturals have asked you, the Beauty Products Category Manager, to review one of their products and determine where it lies in the product life cycle. Additionally, they have asked you to recommend ways to improve the product in order to increase sales.

Instructions

Step 1: Product Life Cycle

Read the Product Report for Alikay Naturals Moisturizing Black Soap Shampoo. The Product Report contains important information that will help you to identify where the product stands in the Product Life Cycle and give you clues about what changes customers might like to see.

Respond to Rochelle and her team at Alikay Naturals based on the information in the Product Report.

· Identify where Moisturizing Black Soap Shampoo is currently positioned in the product life cycle.

Underline your selection:

Introduction

Maturity

Growth

Decline

Describe the rationale for your position.

· Compose 3 questions that Rochelle should pose to her team to better understand the product’s positioning and potential at this particular stage in its life cycle. (E.g., if you have determined the product is in the Introduction Phase, you might suggest the question: How have competitors priced similar products?)

Step 2: Product Changes

Based on what you’ve learned:

· What recommendation(s) do you have for Alikay Naturals to improve or replace Moisturizing Black Soap Shampoo?

Step 3: New Product Development

Read the New Product Proposal, which contains three examples of possible products that could be developed to replace Moisturizing Black Soap Shampoo. Based on the information in this proposal and the customer feedback in the Product Report:

If you had to recommend one product, which product would you recommend they create? Underline your selection:

Organic Bloom Shampoo

Moisturizing Black Soap Shampoo with Dandruff Control

Coconut Protein Shampoo and Conditioner

Explain your decision.

Determine which type of innovation this represents from among the four main types discussed this week. Underline your selection:

Sustainable (eco-friendly)

Frugal

Sustaining

Disruptive

Briefly explain why you chose that type of innovation.

Note: You should complete Steps 4 & 5 after reading the material in Week 3.

Step 4: Production Methods

Based on your understanding of Alikay’s position in the product life cycle and expected sales volume:

Which production method do you think Alikay is using for the Black Soap Shampoo? Explain your rationale.

If Alikay chose to keep the Moisturizing Black Soap Shampoo and launch your recommended product as a “limited time only” trial, what production method should Alikay use for the test market product? Why?

Step 5: Real-WORLD APPLICATION

Choose a product at your company or one that you are familiar with that is in the mature stage of the product life cycle. Briefly describe the product, why you believe it is in this phase, and what improvements could be made to change its current path.

1 BUS508: INTRODUCTION TO BUSINESS

State the statistical assumptions of this test.

Research about how to use the SPSS software make sure you are familiar with using the software.
Then complete the following:
Select one variable that is measured as a continuous or metric variable (age, Likert scale item, etc.) and one that is measured on a nominal scale (marital status, ethnicity, etc.).
1. State the statistical assumptions of this test. Using the data set and variables you have selected, use SPSS to calculate the following:
Mean
Median
Mode
Range
Minimum
Maximum
Standard deviation
2. Generate syntax and output files in SPSS. You will need to copy and paste these into your Application document.
3. Use one kind of chart (any kind) to describe the data.
4. Based on your SPSS analysis, craft up to a one page double-spaced write up of the statistical results (include any additional pages needed for any APA tables or graphs and the SPSS syntax and output).
Your report should include:
SPSS syntax and output files
1 chart
Include an introduction and a conclusion, intext citations and subheadings

While the focus of this course is nursing theory frequently the use of non-nursing or borrowed theories occurs. Select a nursing practice area (i.e. education executive advance clinical practice informatics and health care policy); then identify a n 1

Borrowed (non-nursing) Theories Applied to the Nursing Profession (graded)
While the focus of this course is nursing theory frequently the use of non-nursing or borrowed theories occurs. Select a nursing practice area (i.e. education executive advance clinical practice informatics and health care policy); then identify a non-nursing (borrowed) theory; and apply it to the area you have selected. Be sure to provide an example of how the non-nursing theory can be used to enhance the selected practice area.
Dont forget to include scholarly reference(s) to support your information.
Must be 300 words and in APA format

Ashbrook Company adopted the dollar-value LIFO method on January 1, 2014 (using internal price indexes and multiple pools). The following data are available for inventory pool A for the 2 years follow

Ashbrook Company adopted the dollar-value LIFO method on January 1, 2014 (using internal price indexes and multiple pools). The following data are available for inventory pool A for the 2 years following adoption of LIFO.

InventoryAt Base-Year CostAt Current-Year Cost

1/1/14$200,000$200,000

12/31/14240,000264,000

12/31/15256,000286,720

Computing an internal price index and using the dollar-value LIFO method, at what amount should the inventory be reported at December 31, 2015?(Round price index and dollar-value LIFO inventory to 0 decimal places, e.g. 162.)

December 31, 2015

Price Index

Dollar-value LIFO inventory

Healthcare Financial Management and EconomicsWeek 8 Assignment 2 — Gulf Imaging CenterAssignment 2: Break-Even Point FormulasBefore making hiring or purchasing decisions, healthcare organizations mu

Healthcare Financial Management and Economics

Week 8 Assignment 2 — Gulf Imaging Center

Assignment 2: Break-Even Point Formulas

Before making hiring or purchasing decisions, healthcare organizations must consider whether the decision is financially profitable. By calculating break-even points, organizations are able to examine actual costs and make more sound financial decisions. For this Assignment, you use data from the Gulf Imaging Center and calculate break-even points.

Scenario: Gulf Imaging Center is a small imaging center with two analogue film or screen units. As the director of the center, Juanita Hernandez has been asked to determine if the current staffing is correct for her place or should she add another technologist. She currently uses 2 mammography units, 2 technologists, and 1 aide. She has analyzed the current costs and determined the following:

Reimbursement per screen

$140

Equipment lease per month ($12,000 per machine)

$24,000

Technologists costs per mammography

$35

Technologists aide per mammography

$20

Variable cost per mammography

$13

Equipment maintenance per month  ($9,000 per machine)

$18,000

To prepare for the Assignment: 

Examine the Gulf Imaging Center scenario. Reflect on how you will use the provided financial data to calculate break-even points. Refer to Chapter 9 of Financial Management of Health Care Organizations: An Introduction to Fundamental Tools, Concepts and Applications for additional guidance.

The Assignment:

Given the above information, use the “Week 8 Assignment 2 Break Even Excel Template” to answer these items as a Department:

  1. Solve for monthly volume to break even.
  2. Solve for monthly volume needed to break even at desired $5,000 per month profit level.
  3. Solve for volume needed to break even at new reimbursement of $110 per screen and no profit.
  4. Solve for volume needed to break even with an additional technologist.

Your Assignment is due by Day 7 of Week 8.

What key terms or ambiguous words are used by the author or suggested by the text? Make a list. Your list must include 4 terms/words. Look up these words in a Bible Dictionary. Do not simply give the definitions of the words.

Overview It may seem rather paradoxical to say, but for many of us who have grown up in church, a major obstacle in truly hearing God’s word is that we have heard so much of it before—or, far too often, we have heard so much in place of God’s word. We have heard countless sermons and read hundreds of Sunday school lessons and devotionals; we have read popular books such as The Da Vinci Code or the Left Behind series; we have seen documentaries on the lives of Paul and Jesus on TV; we have read articles in the newspaper, Time, or Newsweek.

Obviously, some of these sources are better than others in terms of representing to us what the Bible really says . . . but none of them actually is the Bible. To put the point somewhat provocatively, getting one’s Bible from popular books such as The Da Vinci Code or the Left Behind series is like getting medical knowledge from the National Enquirer. Such resources may claim some relationship to reality, but they often tend to distort, take out of context, and above all sensationalize what few legitimate facts and sources they have at their disposal. Unfortunately, for far too many Christians, getting the Bible from Sunday school and church is only a little better; it is like getting medical knowledge from the Ladies Home Journal—the information is not excessively inaccurate, and certainly is well intentioned, but it all tends to be rather superficial and predictable.

Whether it is the National Enquirer or the Ladies Home Journal, the effect of all of this exposure to “the Bible” (or substitutes for the Bible) is the buildup of a crusty layer of prior assumptions and interpretations that insulate us from the text itself. When we start to hear or read a passage of scripture, we leap ahead to what we already “know” that particular passage says and means. After all, we heard the pastor say what this passage means in a sermon; we read what the passage means in a Sunday school lesson; we found out the real story behind the passage in The Da Vinci Code. And so, rather than taking the time to read and listen carefully to scripture itself, we hear only the echoes of our prior encounters with interpretations (and distortions) of the Bible. To say it another way, we are already giving the “answers” before we have even heard what the questions are; we look through the text before we look in the text.

Essentially, this project is designed to force us to slow down and truly read a passage of scripture, using a step-by-step procedure to make sure we hear what the questions are before we jump in with the answers. It is a systematic and thorough process of listening to the text, looking for the assumptions that we bring to the text, and giving attention to the puzzles and issues that the text presents to us.

Before you should ever begin to determine what a passage means, you must first really listen to the text, and that is what this project is about. Please carefully read and follow the instructions given below. Failure to follow the instructions will automatically result in a reduction of grade. If you have any doubts about whether you have chosen appropriate resources, used the appropriate format, or correctly followed any other instructions, it is your responsibility to check with the instructor.

Procedure

You will be given a particular selection from the New Testament to study. Each of the following journal steps will be used as you study your particular passage. Your journal should include the number for each journal step below. 1. Become familiar with Matthew 5:43-48 by comparing it in at least four (4) different translations of the NT. One of these translations must be the New Revised Standard Version (NRSV) found in your New Oxford Annotated Bible. Pick one from each of the three groups below for your other three translations. Group 1 American Standard (ASV) New American Standard (NASB) New King James (NKJV) Revised Standard Version (RSV) English Standard Version (ESV) Group 2 The Jerusalem Bible (JB) New International Version (NIV) New American Bible (NAB) New English Bible (NEB) New Century Version (NCV) Group 3 The Living Bible (LB) New Living Translation (NLT) Common English Bible (CEB) The Message (MSG) Good News Bible (TEV)

Note: The King James Version may only be used as a FIFTH translation. Any translation not on this list MUST be cleared with the instructor IN ADVANCE of its use for the Analysis Paper; otherwise it will not be counted in the guidelines.

Read the text aloud. Make notes on the following: What is the selection about? Write a brief summary of the passage. What are the differences between translations specifically in your passage? (Do not put something along the lines of “one was easier to read than the other”) Identify and make note of these differences. Is there anything significant about these differences that stand out and might change the meaning or how you interpret the passage? Make copies of the various translations for your journal. 2.

Read 2 or 3 chapters before and after your passage. You may benefit from reading the entire book. This is called checking the literary context. Make notes on the following: Write a brief summary of the broader context. How does checking the context in this way help you understand your passage? How does your passage fit with what happens before and after your passage or how does the message of your passage fit with the message of the literary context?

3. Look at the footnotes and study notes relating to your particular text in your New Oxford Annotated Bible and one other study Bible. Give a full citation of each of the study Bibles you are using here. Make clear, complete, and careful notes, being sure to give credit to the writers of these notes. From reading these notes, what questions do you have at this point? Use the following format for listing a study Bible: Coogan, Michael D., ed. The New Oxford Annotated Bible. Fourth Edition. (New York: Oxford University Press, 2010), the appropriate page #.

4. Are there textual or translation questions you need to understand? That is, are there questions about the wording of the text, or, about how to translate a word or phrase from Greek to English? Use the margin and footnotes in the New Oxford Annotated Bible. Be careful to read the text with each option applied. How is the reading of the text affected with each option?

5. What key terms or ambiguous words are used by the author or suggested by the text? Make a list. Your list must include 4 terms/words. Look up these words in a Bible Dictionary. Do not simply give the definitions of the words. How are these words used in your passage? Use one of the following dictionaries: • Mercer Dictionary of the Bible • Interpreter’s Dictionary of the Bible • The Anchor Bible Dictionary • Eerdmans Dictionary of the Bible • The New Interpreter’s Dictionary of the Bible (found online at Ministry Matters) Be careful while taking notes to avoid plagiarism. The source must be given credit for ideas, words, and phrases you borrow. Use quotation marks even in your notes to identify what you have borrowed. Record the full citation for the Bible dictionary you use here. Remember to record the name of the person who wrote the article and not just the editor of the volume. Use the following format (see example below and note that each dictionary entry has its own separate author. A.O. Collins did not write every article in the Mercer Dictionary): A. O. Collins, “Soldier,” Mercer Dictionary of the Bible, Watson E. Mills, ed. (Macon: Mercer University Press, 1991), 841.

6. Preceding your particular Bible book in the New Oxford Annotated Bible is an introduction to the book itself. Read this introduction and make notes of any insights you gain from learning about the situation of the writing or the author. Also, using a Bible dictionary, read the introductory article for your book of the Bible. Make careful notes and remember to give the writer credit for ideas and words you borrow. What questions or insights do you gain from reading these introductions?

7. Write a paraphrase of your passage. In other words, restate the passage, line by line, sentence by sentence, in your own words. Answer the following: What is it saying? What issues or questions arise in this passage that need further attention (list them)?

8. Now it is time to test your thoughts and impressions. Study the comments on your passage in at least two (2) one-volume commentaries, looking for answers to your questions and suggestions about the passage’s meaning. Here is a list of some of the commentaries available for this step: • Harper Collins Bible Commentary • Mercer Commentary on the Bible • Harper’s Bible Commentary (1988 edition, NOT the 1962 edition) • The Interpreter’s One Volume Commentary on the Bible (found online at Ministry Matters) • The Women’s Bible Commentary • The New Jerome Biblical Commentary • The Oxford Bible Commentary Make careful notes with full citations for each commentary you use. When you borrow ideas, words, phrases, etc, from someone else you MUST give credit to the one from whom you borrow the information. Be sure to give the name of the author, not just the editor of the volume. The format used for the Bible dictionary should be used here. Include page number(s). When copying a quote contained on more than one page, indicating the location of the page break will help you later, should you decide not to use the entire quotation.

9. Study the comments in at least three (3) multi-volume commentaries, comparing the conclusions reached by the commentators. Make careful and complete notes. You will be graded on thoroughness. Here is a list of some of the commentaries available for this step: • The Broadman Bible Commentary • The Interpreter’s Bible (found online at Ministry Matters) • The New Interpreter’s Bible (found online at Ministry Matters) • Word Biblical Commentary • The Smyth & Helwys Bible Commentary • The Anchor Bible • Interpretation • Hermeneia • The Old Testament Library • The New Century Bible Commentary • Continental Commentary • International Theological Commentary • New International Commentary

Note: Steps 8 and 9 will require you to physically visit a library! Your local county library or community college library may have some of these commentaries available. Gardner-Webb’s library should have all of these commentaries available. If you are not able to visit the GWU library, my recommendation is for you to find a major university nearby and visit their library. You cannot check out materials, but you should be able to make copies for your personal use. If you need help locating commentaries, please contact your instructor as soon as possible.

10. Write a 2-3 page paper. This paper should serve as a “conclusion” to your research in steps 1-9. Using information gained through the analysis process (use notes / cite the material you’ve studied to support your points!), answer the following questions: What did the text probably mean (as far as scholars are able to reconstruct its meaning) in the setting of its original formation? What did the text probably mean to the scribes who collected these writings? What can the text say to our situation today? If possible, find application for your own life (and, if relevant, for the life of the church). Format Your project will be submitted in two parts. Part One will be submitted through Blackboard and will consist of steps 1-9. It should be at least five pages (and probably more). Each paper should list the corresponding number for each section under “Procedure” and record all your findings, including citing your sources. This portion will count for 70% of the final grade for your project. Part Two will be submitted through TurnItIn on Blackboard. It will consist of the final conclusion of your project (Step 10) and count for 30% of the final grade for your project. A good paper will show clear evidence of consultation of a wide variety of scholarly resources (use the resources contained in the Biblical Resource List found in the Course Materials folder). The more resources consulted, the higher the quality of the paper is likely to be. In fact, the number of scholarly resources consulted is probably the single most important factor in the quality of the paper produced. On the other hand, a good paper will not simply reiterate information contained in the commentaries and Bible dictionaries. A good paper will show signs of personal reflection and appropriation of the material. Rather than simply repeating what someone else has said, it will evidence integration and a kind of wrestling with the text that can open the door to new and unique insights. FINAL CHECKS BEFORE SUBMISSION: Include title page; be sure your title page includes your name, the title of your paper, the name of the University, the name of the professor and course number, date and place. Include a bibliography (Works Cited or Sources Cited) as an attachment at the end of your paper. Check the Style Guide for more information on this. Be sure to check the bibliography for accuracy. Check quotations for accuracy. Make sure there are no incomplete sentences. Check for indefinite references, contractions, smoothness, conciseness, etc.

how do I prepare a post-closing trial balance sheet when I don’t know which account to put on it?

how do I prepare a post-closing trial balance sheet when I don’t know which account to put on it?