Plants and Other ResourcesFor purposes of external reporting, no.docx

Plants and Other Resources
For purposes of external reporting, not-for-profits—unlike
governments in their governmental funds—do not distinguish
between plant and other types of resources.
In 2014, the Northwest Ballet Association (NBA), a not-for-
profit performing arts organization, undertook a major capital
campaign to fund a new theater, expected to cost $10 million. It
was quickly able to raise $6 million, all of which was donor
restricted. It borrowed the balance, issuing a five-year, 8
percent term note for $4 million.
During the year, the NBA broke ground on the project and
incurred construction costs of $3.4 million. It earned $0.52
million in interest on temporary investments. It incurred and
paid $0.32 million in interest on the note. In addition, as
required by the note, it placed $0.7 million in a reserve fund (a
specially dedicated bank account) for the repayment of the debt.
Write a 1000 word, APA style paper that addresses the
following:
1. To show how these transactions would be reflected on the
NBA’s financial statements, prepare a December 31, 2014
statement of financial position and statement of activies.
Assume that these were the only transactions in which the
organization engaged and that all available cash, except that in
the reserve fund, had been invested in short-term marketable
securities. Be sure to properly classify all resources as to
whether they are temporarily restricted or unrestricted.
2. Comment briefly on whether the contributions from donors
and the proceeds from the bonds should be reported as restricted
or unrestricted.
3. Comment briefly on whether the $0.7 million in the reserve
fund should be reported as restricted or unrestricted.
Be sure to include a title page and 2 references. Only one
reference may come from the internet (not wikipedia). Only the
body of the paper will count towards the word requirement.

Running head: STANDARDIZED TESTS SECTIONS III, IV and
V1
STANDARDIZED TESTS SECTIONS III, IV and V6
Standardized Tests Sections III, IV, and V
Sammy North
DeVry University
This sample uses a problem-solution organizational pattern.
Your approach to the organization of your project may differ.
See the textbook for other sample organizational structures.
Also review your professor’s feedback on assignments you’ve
submitted.
Standardized Tests Sections III, IV, and V
The best plan to solve the problem of standardized tests is
instituting the MOST or Mastery Of Subject Tests, which are
the end-of-year subject tests to be administered to each student
before graduation, to determine his or her mastery of the area
studied in high school. Because these tests would be
administered and graded by individual school districts
throughout the country and not from Washington, D.C., they
will decentralize control of students’ learning away from
government officials who know next to nothing about these
students, and into the hands of content-area teachers who know
their students best. These tests will also raise the standards and

expectations of all students, who will choose the content areas
they wish to be tested in, and focus on mastering those areas in
high school. Thus, when they take the tests, they are motivated
to show that they are the masters of one field instead of being
jacks-of-all-trades. The standards of mastery will be higher
when you have students improving year after year on a content
area of their own choosing, rather than having their focus
scattered on fields that they have no desire to pursue after
graduation. These tests will save everyone both time and
money, as shown in the next section, Benefits, and they lead to
increased mastery of core subjects, as well as diminish dropout
rates.
These end-of-year subject tests are better than solutions that
have been proposed, such as portfolios, since these tests would
be objective determinants of learning rather than subject
artifacts of courses. The portfolio may be an accurate
representation of a student’s abilities, as well as his or her
growth throughout high school, but it is far too subjective;
mastery would be determined by the judge reading the portfolio,
whose personal biases would be too difficult to control for in
such an important test. Also, portfolios are too costly in terms
of time and resources; the process of gathering and housing
these documents would be too large a task for the last few
months of a student’s final year. For consistent scoring of
portfolios, one study determined that it would take 20 minutes
to 1 hour to score one portfolio by one judge; this would be
doubled if two judges were used (as cited in Dietz, 2010). If 40
minutes to 2 hours sounds like a lot, multiply that by the
number of graduating seniors, and you get numbers too
unrealistic to consider. Plus, the criteria used to judge each
assessment would have to be aligned to the courses the student
took in order to be seen as equal to a standardized test (as cited
in Dietz, 2010), which would be problematic in terms of
showing equal levels of rigor and substantive content. Of
course, having no test whatsoever is not viable, because it does
not prepare students for assessments that will be commonplace

in college and the workplace. Having the current college
entrance exams, the SAT or ACT, replace standardized tests for
everyone is also not viable, because not everyone will pursue
college; those who opt to enter the workforce immediately after
graduation would not be well served by these tests.
There are three steps in putting this plan into action. First, these
must be constructed and administered by experts in individual
school districts. A committee of specialists in different fields
must ensure that each test assesses knowledge that students
should have in each school subject. The test would be multiple
choice, short answer, and essay for more traditional subjects
such as English and history; for the arts or music, the test would
be performance-oriented. Next, students must choose and take
the test that is most appropriate to their future career: students
interested in history would be tested in that subject area, and
those interested in music would perform for their test. Finally,
committee members must decide whether students have passed
the test, which would be administered early in their senior year;
students must be notified about their passing this test so that
they can earn their high school diploma. If students fail, they
should be given ample opportunity to retake the test. If students
still fail the test, they might consider another subject area. For
example, if students interested in a career in music consistently
underperform on the test, then they should be counseled to try
another test, because maybe a career in music isn’t showing the
best of their talents. Thus these tests more accurately assess
students’ strengths and indicate which careers are best suited to
them. They will produce high school graduates who are more
prepared for their chosen careers and, as the next section will
prove, these tests will be more cost effective and benefit all
stakeholders of education.
This plan will help to save time and money. Additionally, this
plan will put to better use the collective energy of stakeholders
in education—students, parents, teachers, administrators, and
the public—who are currently caught up in the standardized
testing craze. The most recent price tag for the current testing

system is $4.35 billion (as cited in Onosko, 2011). The
proposed plan could accomplish the same goal but at a far lower
cost in terms of money. If the cost of time and hours for each
individual district’s subject-matter committee is $1.43 billion, it
can be accounted for by including each of the current 14,310
school districts (U.S. Census Bureau, 2004) and giving each one
$100,000 to cover costs. Even with rate-of-inflation increases,
that is much lower than the current system. As shown in Chart
1, the cost is lower than the previous system. By Year 10, it
could be reasonably estimated at over $3 billion, far less than
the almost $7 billion the current system would cost.
Additionally, the time it takes for standardized tests versus the
proposed plan is no contest when you determine the amount of
time in test-taking strategies that schools are consumed with.
Plus, the number of graduates would increase because students
would be far more interested in attending schools that are
aligned to their future interests, and taking tests that measure
their mastery of those interests. A curriculum with coursework
that is more relevant to their future careers would keep dropouts
from leaving school (Bridgeland, DiIulio, & Morison, 2006);
this study serves as proof that schools can prevent students from
dropping out if they just open their minds to the possibilities. A
committee of subject-matter specialists will need to be
convened to start this project. A focus group consisting of
educators at all levels of the subject, as well as people working
in that field, will help to construct, disseminate, and assess
these tests.
Figure 2: Cost of Current Testing System vs. Proposed Testing
System
Figure 2: This chart shows the cost of the current testing system
in billions of dollars in blue in Year 1 of the program, and then
again in Years 5 and 10. The proposed testing system is shown
in red in the same 3 years: Years 1, 5, and 10. Clearly, the

proposed system will save billions of dollars in the short term
as well as in the long term.
Let’s help our students achieve the most with the proposed
MOST, or Mastery Of Subject Tests, initiative. It will help
students master the subject they have learned about in high
school and not force them to pass tests that are not a part of
their futures. If we don’t act fast to replace standardized tests,
more and more students will fall through the cracks and drop
out of school. Our current model for K–12 education uses a one-
size-fits-all approach that just leaves our children behind,
instead of giving them the opportunity to reach their full
potential. If we are to maintain our position as a 21st century
superpower, we must educate a highly skilled, technologically
savvy workforce that can handle the demands put in front of
them. Also, if we are to maintain our current position as the
center of the world regarding our athletes and entertainers, we
must nurture their talents early on in their careers, instead of
blocking their talents in an avalanche of testing in subjects that
aren’t relevant to them. After all, America is known as the land
of opportunity, and if we continue to use standardized tests, we
may become known as the land of lost opportunity.
No Child Left Behind has left nobody ahead, least of all our
country’s educational standing compared to our competitors
around the world. It’s time to bring back power to the people.
Contact me at [email protected] and join me in fighting for a
better tomorrow for our children. Sign up for updated
information on our progress, and contact your local legislators
who can spur action with the local districts in the hope of
effecting change at the national level. The time to take charge
of our children’s education is now. To get the most out of our
children’s education, let’s support MOST!
References
Bridgeland, J., DiIulio, J., & Morison, K. (2006). The silent
epidemic: Perspectives of high school dropouts. Retrieved from
http://www.civicenterprises.net/pdfs/thesilentepidemic3-06.pdf

Dietz, S. (2010). State high school tests: Exit exams and other
assessments. Center on Education Policy. Retrieved from
http://www.eric.ed.gov/PDFS/ED514155.pdf
Onosko, J. (2011). Race to the Top leaves children and future
citizens behind. Democracy & Education, 19(2), 1-11.
U.S. Census Bureau (2004). Retrieved from U.S. Census Bureau
website:
http://www.census.gov/population/www/documentation/twps007
4/tab10.pdf
Cost of Current Testing System (in billions of dollars)Year
1Year 5Year 104.34999999999999965.26.8Cost of Proposed
Testing System (in billions of dollars)Year 1Year 5Year
101.42.29999999999999983.1
Running head: YOUR TOPIC SECTIONS III, IV AND V1
YOUR TOPIC SECTIONS III, IV AND V6
Your Topic Sections III, IV, and V
Your Name
Your University
This sample uses a problem-solution organizational pattern.
Your approach to the organization of your project may differ.
See the textbook for other sample organizational structures.
Also review your professor’s feedback on assignments you’ve

submitted.
Your Topic Sections III, IV, and V
Start with Section III, where you will identify and describe your
plan to solve the problem that you previously discussed in
Section II. You will also explain why your solution will work
better than other ones, and what distinguishes it from others.
Name your solution and why it will be successful: Your solution
should have a catchy name and include two to three reasons why
it will be successful.
Also, in this section and section V, you must prove the ideas
stated in your thesis statement, which is the statement of what
your plan is and why it is the best solution. Retrieve your First
Draft from the Dropbox to address any errors in the thesis
statement that were marked by your instructor. The direction of
the remaining sections will be determined by your plan and why
it will be successful, so be sure to look over this section of the
First Draft.
Distinguish your solution: Your solution should be unique, so
here’s your opportunity to explain what sets it apart from other,
equally good solutions. What is missing from other solutions,
and what makes your solution the better option? Some solutions
may be untested just as yours is, and you will argue why these
other untested solutions won’t work as well as yours will.
Essentially you must argue that your solution is the best
solution compared to what is currently being done about the
problem, as well as what others have suggested for solving it.
The only conclusion that the reader will have is that your
solution is the only one that anyone should consider, as all other
possibilities have been eliminated as viable. Please note that
you are advancing your unique solution to the problem. This
solution may be partly based on what someone else has
proposed but if so, you must document and cite that solution.
Do not feel compelled to propose certain solutions just because
research exists for them. Very often the problem still exists
because the solution being enacted to solve the problem is

simply not working and nobody is willing to admit it.
Major steps in operationalizing your solution: Identify the
major steps that must be taken so that your solution can be
implemented. The major steps may also include minor steps, so
be sure to include those as well. This part is the nuts and bolts
of your plan: What person or entity would be in charge of
implementing the solution, what is their expertise, where are
they to be located, when exactly will they begin, and so on.
Summarize the deliverables: This section ends with your
explanation of what deliverables can be expected when the
solution is implemented.
For Section IV or Benefits, detail how the solution will bring
about benefits. Explain why the investment is worthwhile, and
detail the materials or resources needed to start. In this section
of your draft, you will expand on these ideas, specifically
organizing your paper according to the aspects detailed below.
Offer a costs/benefits analysis: In this part, you will prove to
the reader that your plan is worthwhile in terms of time, energy,
money, or a combination of these three. A chart or graph will
show clearly that these benefits outweigh any costs. To
determine the benefits of the solution, look back at your thesis
statement at the end of the introduction in your First Draft,
because your benefits should prove what you outlined earlier in
your thesis. If you are using a solution that is partly based on
one from research, you will include the numbers from this
source and cite it. If you are using your solution not based on
anything you have found in research, you will have a reasonable
estimation of the numbers without the need for a citation.
Identify necessary materials or resources: Include the materials
and/or resources that are needed to make your solution a
successful reality. Look back at the previous section, Section
III, for your major steps in operationalizing your solution.
Determine what is needed if these steps are to be followed. You
don’t know yet what will be needed in the long term; at least in
the short term or to get started, identify the materials and
resources needed.

Add a chart or graph as discussed in the Week 6 Lecture. Be
sure to have a title at the top, all text in Times New Roman 12,
and a short explanation at the bottom. An example follows.
Figure 2: Cost of Current Testing System vs. Proposed Testing
System
Figure 2: This chart shows the cost of the current testing system
in billions of dollars in blue in Year 1 of the program, and then
again in Years 5 and 10. The proposed testing system is shown
in red in the same 3 years: Years 1, 5, and 10. Clearly the
proposed system will save billions of dollars in the short term
as well as in the long term.
The final section of the project is the conclusion. This is not the
area in which you simply repeat earlier information. It will be
two paragraphs in length. End with memorable ideas and
details, including a call to action; use persuasive ideas that sell
the solution to the reader.
One technique is to end with contact information and the next
steps; include contact information, which would be your e-mail
address (a fake one is fine) and how the audience should contact
you. Also indicate what the next steps would be for the
audience.
Thus Section III
Solution
, Section IV Benefits, and Section V Conclusion are detailed in
this Second Draft. See the Week 6 Lecture for more detailed

information on each of the sections above. The length of this
document is about four pages—or six pages if you’re counting
the title page and References page. See References below.
Include a minimum of reference sources for this Draft.
Remember, one source for your paper must come from the
Course Theme Reading List. Proofread carefully and then turn
in this document to the Dropbox by the end of Week 6 as your
last name first Second Draft Project.docx. Good luck!
References
Put your sources cited in-text above here in alphabetical order,
starting with the first line flush left and hanging indent of the
second and each subsequent line. Each in-text citation should
have a corresponding Reference entry here. Look up the correct
format, because sources have different formats depending on the
type and location.

type and location.
type and location.
Cost of Current Testing System (in billions of dollars)Year
1Year 5Year 104.34999999999999965.26.8Cost of Proposed
Testing System (in billions of dollars)Year 1Year 5Year
101.42.29999999999999983.1

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