TRANSACTION ANALYSIS
Order Description
Analyze the following scenario: The Unified Path is an umbrella organization that solicits donations to support its many charitable suborganizations. One of these is the Millbridge Family Service (MFS). All transactions for MFS are handled through the MFS special purpose fund. For both the United Path general operating fund and MFS special purpose fund, show the impact of the fundamental equation of accounting of EACH of the following events.
•Unified Path transfers cash to the MFS bank account for $50,000 for the MFS family counseling program. This is a direct subsidy to MFS. No repayment is required.
•Unified Path has a bookkeeping department which assists the suborganizations with their purchase of insurance, supplies, payroll, and other items. This centralized approach is less expensive than if each part of the larger organization had its own bookkeeping staff. Unified Path charges MFS $400 for bookkeeping services for the month. No payment is made at this time.
•MFS borrows $20,000 from Unified Path’s general fund to meet a current operating shortfall. MFS will repay this loan from money received from charges to its clients within six months.
8620 Spectrum Center Blvd. San Diego, CA 92123
FORBES SCHOOL OF BUSINESS STYLE STANDARDS
These standards are excerpted from the 6th edition of the Publication Manual of the American Psychological Association, published in 2010. These standards are intended to provide an overview of APA formatting necessary for the Forbes School of Business, writing assignments.
Standard 1: Manuscript Elements
o Manuscript Format
? Left, top, bottom, and right margins should be 1 inch.
? Paper is prepared in Times New Roman, 12-point font and is double-spaced throughout.
? Page numbers are Arabic numerals in the upper right corner of each page, ½ inch from the top, and are consecutive from the title page through any appendices.
? Preliminary pages contain numbers in lowercase Roman numerals.
o Title Page
? Requirements (in order):
? A Running Head
? The term “Running head: YOUR TITLE” appears on first page (i.e. Title Page) in the header. All subsequent pages contain YOUR TITLE, but do not include the words “Running head,” which is only for the title page.
? The running head needs to be left justified and on the same line as the page number throughout the document.
? The running head can be the title of the manuscript or a shortened version of it.
? Title
? The title should concisely reflect the main idea of the manuscript.
? The title should be typed with initial capitalizations for nouns, verbs, adjectives, and any prepositions five or more letters in length.
? The title should be centered between the left and right margins, and positioned in the upper half of the page.
? Recommended title length: no more than 12 words.
? Student Name
? Course Name and Number
? Instructor
? Submission Date
? Abstract
? An abstract is a brief comprehensive summary of the contents of the manuscript and it allows readers to survey the contents of the manuscript quickly.
? An abstract should only be included if the manuscript is longer than 15-double spaced pages, excluding the title page and reference page.
? Abstract length should range from 150–250 words.
? The abstract should be the second page of the manuscript (after the title page).
? The label Abstract should appear with initial capitalization and lowercase letters, centered, at the top of the page, like a title.
8620 Spectrum Center Blvd. San Diego, CA 92123
? The abstract should be a single paragraph without paragraph indentation.
? The Introduction
? Begins on a new page (page 2 [or page 3 if an abstract is included]) and the full title of the paper is centered one inch from the top of the page with initial capitalizations and lowercase letters (not underlined, boldfaced, or italicized) and is double-spaced above the first paragraph of text.
? A manuscript must open with an introduction that presents the thesis, the statement of purpose, the argument, or the specific problem under study.
? There should be no heading labeling it the “Introduction.”
? The Body
? This is the main part of the paper (i.e. biggest).
? This is where you fully address the topic/argument/problem/idea and discuss it.
? There should be no heading labeling it the “Body”.
? The Summary/Conclusion
? This section should summarize the body of the paper and restate the main idea or argument.
? Should include a discussion whereby you examine, interpret, and draw inferences and conclusions from the research.
? There should be no heading labeling it the “Summary” or “Conclusion.”
? Reference List (See below, Standard 3, for specifics on creating the Reference List)
? The purpose of the references list is to provide a list of sources used in the paper which enable readers to easily retrieve the sources/materials that were cited.
? Each reference cited in text must appear in the reference list.
? Each entry in the reference list must be cited in the text.
Standard 2: Citing References in Text
o Any ideas that are not your own or are not common knowledge must have an author-date citation within the manuscript.
o In-text citations must at least follow the APA 6th edition standards related to citation structure, citation of work from multiple authors, citation of works with no author, citation of direct quotes, and citation of electronic sources.
o Common Format Examples:
? One Work by One Author:
? In-text citation: Goodson (2013) found that higher concentrations of sulfur increased the odor of the spring water. or Parenthetical citation: Significant variation from the mean results in a higher probability of failure (Baker, 2012).
? One Work by Multiple Authors:
? In-text citation: Lawrence, Patrick, Evans and Smith (2009) found… [Use as first citation in text.]
? Lawrence et al. (2009) found… [Use as subsequent first citation per paragraph thereafter.]
? Works with No Author or with an Anonymous Author:
? The APA Publication Manual (6th ed.) says, “When a work has no identified author, cite in the text the first few words of the reference list entry (usually the title) and the year. Use double quotation marks around the title of an article, a chapter, or a web page and italicize the title of a periodical, a book, or a report” (p. 176).
8620 Spectrum Center Blvd. San Diego, CA 92123
? Parenthetical citation: High temperature is a common predictor of decreased employee morale in certain work areas (“Workplace Dynamics,” 2013). or In-text citation: The book The Managers Perspective (2011) outlined the… or Parenthetical citation: Garbage output is a predictor of economic health (Anonymous, 2008).
o Direct Quotation of Sources:
? Citing quoted information (Periodical): “Quote” (Kotter, 2012, para. 2). or As stated by Deming (1991), “quote” (para. 5).
? Citing quoted information (Books, Reference Books, & Book Chapters): “Quote” (Hersey & Blanchard, 1993, p. 47). or As stated by Laudon & Laudon (2012), “Quote” (p. 47).
? Citing paraphrased information: Paraphrased text (Mintzberg, 2002). or According to Mintzberg (2002), paraphrased text.
o Citing online publications: If a page number is not available use paragraph numbers (use the abbreviation “para.”). If the document includes headings but does not provide page or paragraph numbers, cite the heading and the number of the paragraph following the heading. (Chandler, 2010, “Training Managers,” para. 2).
o If the quotation comprises fewer than 40 words, incorporate it into text and enclose the quotation with double quotation marks. If the quotation comprises of 40 or more words, display it in a freestanding block of text and omit the quotation marks.
Standard 3: Reference List
o All manuscripts must have a reference list which begins after the summary/conclusion of the manuscript, on a separate page.
o The title of the page (i.e. References) should be centered and not underlined, boldfaced, or italicized.
o Reference list entries should be double-spaced, with the first line of each reference beginning at the left margin, and the second and subsequent lines indented one-half inch or seven spaces (a hanging indent). Double-spacing is also used between entries.
o Entries should be in alphabetical order by the surname of the first author followed by initials of the author’s given name.
o Alphabetize group authors, such as associations or government agencies, by the first significant word of the name (e.g. The American Psychological Association would be alphabetized by “A” not “T”).
o Only if the work is signed “Anonymous” would you begin the entry with the word Anonymous spelled out and alphabetize the entry as if Anonymous were a true name.
o A reference should contain the author name, date of publication, title of the work and publication date.
o Format:
? Periodicals
8620 Spectrum Center Blvd. San Diego, CA 92123
? Author’s Last Name, Initials. (Publication Year). Title of article. Title of Periodical, volume # (issue #), pp–pp. doi:xx.xxxxxxxxxx
? Article from Newspapers Cohen, A. (2006, December 10). The entrepreneurial mentality. International Business Times, pp. A1, A4.
? Online Magazine Article Stewart, T, (2012, December). Stockholder vs. stakeholder: The true power struggle. Corporate Governance and Ethics, 45(6), 30–31.
? If no digital object identifier (DOI) is assigned, include the home page URL for the periodical using this format:
? Retrieved from http://www.xxxxxxxxx.xxx
? Books, Reference Books, & Book Chapters
? Author’s Last Name, Initials. (Publication Year). Title of book. Location: Publisher. or Author’s Last Name, Initials. (Publication Year). Title of book. Retrieved from http://www.xxxxxxx.xxx or Author’s Last Name, Initials. (Publication Year). Title of book. doi:xxxxxxx or Editor’s Last Name, Initials. (Ed.). (Publication Year). Title of book. Location: Publisher.
Standard 4: APA Style Standards Use
o These standards should be applied to all FSB written assignments.
o Within discussion forums, APA citations and reference lists may be required for all posts. It is at the discretion of the faculty as to what the requirement will be for each course.
Links to supplemental APA citation, referencing, and formatting examples from the Ashford University Writing Center include: APA Checklist: https://awc.ashford.edu/cd-apa-checklist.html Sample Title Page: https://awc.ashford.edu/PDFHandouts/sample_apa_title_page.pdf Sample References List: https://awc.ashford.edu/PDFHandouts/APA_References_List_Sample.pdf Sample Formatted Paper: https://awc.ashford.edu/research-papers-sample.html