4.2 This 82 year old female was admitted for acute exacerbation of chronic obstructive pulmonary disease. The progress notes indicate that the patient received a transfusion for anemia. The discharge diagnosis state acute exacerbation nonautologous packed red blood cells was given via peripheral vein. What codes are assigned for this case?
b) 491.21, 284.19, 285.9, 99.04
c) 496, 284.19, 99.04
d) 491.21, 284.19, 285.9, 99.02
4.3 This 35 year old female patient has carcinoma of the upper outer left breast. She had a lumpectomy performed and a sentinel lymph node biopsy of the axillary lymph node. The pathology report for the lymph node states no pathological change. What codes are assigned in this case?
ICD-9-CM Diagnosis Code(s) with POA indicator:
ICD-9-CM Procedure Code(s):
4.4 An 8 year old male hemophiliac is admitted with acute blood loss anemia following uncontrolled bleeding. He was given 4 units of packed red blood cells via the peripheral vein. While in the hospital he also received his regular preventive infusion of clotting factors. Which of the following answers would be correct?
c)286.0,285.1, 99.06, 99.03
c) 286.0,285.1, 99.06, 99.03
d) 285.1, 99.06, 99.03
1. 4.1 This 45 year old man underwent colon resection for carcinoma of the transverse colon. The physician progress note on postoperative day 2 states anemia. Hemoglobin and hematocrit levels dropped significantly after surgery, and a blood transfusion was ordered. How is the anemia coded?
d) Query the physician because opportunity exists to improve documentation of etiology of anemia.
2. 4.5 What code(s) is/are assigned for a patient admitted for an azathioprine I drug- induced aplastic anemia? The patient has peripheral neuropathy of multiple joints of the lower extremities secondary to severe rheumatoid arthritis.
ICD-9-CM Diagnosis Code(s) with PDA indicator and MS-DRG:
ICD-9-CM Procedure Code(s):
3) When should acute blood loss anemia following surgery be coded as a complication of the surgery?
a) Whenever there’s a large amount of blood loss following a surgery.
b) When the physician states that the large amount of blood loss is due to the surgery and causing the anemia
c) When anemia follows surgery and hemoglobin levels are elevated beyond the normal range
d) Never. Anemia is never considered a complication; instead , it’s considered a disease or disorder.
Project Management **Assumption: You have 90 products in your backlog, and you estimate it will be a 10 week installation process per product (including client time). (1a) Assume you only have 1 full time employee dedicated to launching products. If you start launching April 1st, how long does it take to clear your backlog? (1b) If you have 2 full time employees, how long will it take to clear your backlog? (1c) If the Sales team sells an additional 5 products in May, 8 in June, 8 in July, 10 in August & September, and 12 in each month in Q4, build a forecasting model for the total launches per month and the backlog growth each month. (Assuming you have 2 full time employees) (1d) Assuming no restrictions in thinking, what ideas might you come up with to clear out the backlog sooner?
**assumptions: You don’t have to account for client time. So just assume that the TLM and TE are 100% dedicated to these product launches.
(1a) How many Kasasa Cash products can 1 TLM and 1 TE launch each month, based on the following data:
It takes a TLM ‘x’ hours to install and launch a Kasasa Cash product:
TLM (Technical Launch Manager) = 37 hours per launch
TE (Technical Engineer) = 32 hours per launch
(1b) If you have 8 TLMs and 8 TEs, how many total Kasasa Cash products can you launch each month?
(1c) If we need to launch 100 Kasasa Cash products by Dec 31st (starting in April), and how many TLMs and TEs do we need on the team?
**Assumption: You have 90 K360 products in your backlog, and you estimate it will be a 10 week installation process per K360 product (including client time).
(2a) Assume you only have 1 full
time TLM dedicated to launching K360s.
If you start launching April 1st, how long does it take to clear your backlog?
(2b) If you have 2 full
time TLMs, how long will it take to clear your backlog?
(2c) If the Sales team sells an additional 5 K360s in May, 8 in June, 8 in July, 10 in August & September, and 12 in each month in Q4, build a forecasting model for the total launches per month and the backlog growth each month. (Assuming you have 2 TLMs)
(2d) Assuming no restrictions in thinking, what ideas might you come up with to clear out the backlog sooner?
** assume and or create any unknowns; just make sure you account for and define them during your presentation
1. Identify three taxes commonly withheld by the employer from an employee’s gross pay.
2. a) What is a convertible bond?
b)Discuss the advantages of a convertible bond from the standpoint of the bondholders and of the issuing corporation.
BE 10-3. Farm Supply does not segregate sales and sales taxes at the time of sale. The register total of March 16 is $11,395. All sales are subject to a 6% sales tax. Compute sales taxes payable and make the entry to record sales taxes payable and sales.
E10-2. On May 15, Gotts Outback Clothiers borrowed some money on a 4 month note provide cash during the slow season of the year. The interest rate on the note was 8%. At the time the note was due, the amount of interest owed was $400.
a) Determine the amount borrowed by Gotts
b) Assume the amount borrowed was $18,500. What was the interest rate if the amount of interest owed was $555?
c) Prepare the entry for the initial borrowing and the repayment for the facts in part a.
P10-6A. You have been presented with the selected information take from the financial statements of Southwest Airlines as shown below.
a) Calculate each of the following rations for 2006 and 2005
1. Current ratio
2. Free cash flow
3. Debt to total assets
4. Times interest earned ratio
b) Comment on the trend in ratios
c) Read the companies notes on leases. If the operating leases had instead been accounted for like a purchase, assets and liabilities would increase by approximately $1,500 million. Recalculate the debt to total assets ratio for 2006 in light of this information and discuss the implication for analysis.
Balance Sheet (partial)
December 31 (in millions)
(2006 ****** 2005)
Total current assets $2601 ***** 3620
Noncurrent assets 10859 ***** 10383
Total Assets 13460 ***** 14003
Current Liabilities 2887 ***** 3848
Long Term Liabilities 4124 ***** 3480
Total liabilities 7011 ***** 7328
Stockholders equity 6449 ***** 6675
Total liabilities and shareholders equity 13460 ***** 14003
Net income(loss) $499 ***** 484
Income tax expense 291 ***** 295
Interest expense 128 ***** 122
Cash provided by operations 1406 ***** 2118
Capital expenditures 1399 ***** 1146
Cash Dividends 14 ***** 14
FIRST COLUMN IS 20006, SECOND IS 2005. I USED ***** TO SEPERATE THEM
Note 8.Leases: The majority of the Company’s terminal operations space, as well as 84 aircraft, were under operating leases at December 31, 2006. Future minimum lease payments under noncancelable operating leases are as follows: 2007: $360,000 2008: $318,000 2009: $280,000 2010: $250,000 2011: $203,000 after 2011: $1,000,000
1. Wilkinson Co. is considering the following alternative financing plans.
Plan 1 Plan 2
Issue 12% bonds (at face value)
Issue preferred $2 stock, $10 per share
Issue common stock, $10
Income tax is estimated at 40% of income.
Determine the earnings per share of common stock, assuming income before bond interest and income tax is $400,000.
2. Three different plans for financing a #30,000,000 corporation are under consideration by its organizers. Under each of the following plans, the securities will be issued at their par or face amt, and the income tax rate is estimated at 40% of income.
Plan 1 Plan 2 Plan 3
8% bonds _______ ____ $20,000,000
Preferred $2 stock, $50 par _____ $20,000,000 $10,000,000
Common stock, $10 par $40,000,000 20,000,000 10,000,000
Total $40,000,000 40,000,000 40,000,000
1)Determine for each plan the earnings per share of common stock, assuming that the income before bond interest and income tax is $20,000,000.
2) Determine for each plan the earnings per share of common stock, assuming that the income before bond interest and income tax is $2,600,000.
3. Discuss the advantages and disadvantages of each plan.
4. 3) The following selected transactions relate to certain securities acquired by Wildflower Blueprints Inc., whose fiscal year ends on Dec 31:
Sept 1. Purchased $600,000 of Wilson Co 20-year, 10% bonds dated July 1, 2007, directly from the issuing co, for $578,580 plus accrued interest of $10,000.
Dec 31. Received the semiannual interest on the wilson co bonds.
31. Recorded bond discount amortization of $360 on the wilson company bonds.
The amortization amount was determined by using the straight-line method.
(Assuming that all intervening transactions and adjustments have been properly recorded and that the number of bonds owned has not changed from Dec. 31, 2007, to Dec 31, 2011.)
June 30. Received the semiannual interest on the wilson co bonds.
Oct 31. Sold one-half of the wilson co bonds at 97 plus accrued interest. The broker deducted $400 for commission, etc., remitting the balance. Prior to the sale, $450 of discount on one-half of the bonds was amortized, reducing the carrying amount of those bonds to $292,080.
Dec 31. Received the semiannual interest on the wilson co bonds.
31. Recorded bond discount amortization of $540 on the wilson co bonds.
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