Following is the April 30 Accounts Receivable Subsidiary Ledgerof Gabbard, Inc., a retailer of tents and camping equipment. (Theledger is also available for download at the end of theprompt.)

Accounts Receivable Subsidiary Ledger Gabbard, Inc. April 30, 20xx Open Receivables
Customer:	Acme Sporting Goods Central 4726 Interstate Highway 2L Devron, Kansas 76588 507â945â8800				Account 43985 Credit Terms: 30 days Credit Limit: $15,000
	Invoice Number	Invoice Date	Due Date	Amount	Customer Total
	77341	April 27	May 27	$1,366.48
	75118	April 1	May 1	4,975.00
	70698	March 15	April 14	4,017.15
	65287	January 14	February 13	659.59	$11,018.22
Customer:	Brufton Outdoors 623 Main Street NW Devron, Kansas 76588 507â945â1844				Account 41772 Credit Terms: 30 days Credit Limit: $15,000
	Invoice Number	Invoice Date	Due Date	Amount	Customer Total
	67915	February 20	March 22	$1,946.40
	61190	January 2	February 1	6,763.10	$8,709.50
Customer:	Jafferty Sporting Goods 8466 State Route 33 Elkton, Kansas 76541 507â312â9469				Account 30966 Credit Terms: 15 days Credit Limit: $5,000
	Invoice Number	Invoice Date	Due Date	Amount	Customer Total
	74555	March 22	April 6	$4,067.99	$4,067.99
Customer:	Kansas Department of Recreation andSafety 8466 State Route 33 Gray Mountain, Kansas 76529 507â226â6881				Account 29667 Credit Terms: 30 days Credit Limit: $25,000
	Invoice Number	Invoice Date	Due Date	Amount	Customer Total
	78021	April 30	May 30	$10,646.20
	77216	April 16	May 16	6,653.15
	77089	April 15	May 15	975.63
	75663	April 1	May 1	299.00
	74277	March 15	April 14	1,104.13
	73586	March 7	April 6	655.31
	67644	February 20	March 22	1,843.83	$22,177.25
Customer:	Pup Scouts of Devron 9064 State Route 16 Devron, Kansas 76588 507â312â3126				Account 33117 Credit Terms: 15 days Credit Limit: $10,000
	Invoice Number	Invoice Date	Due Date	Amount	Customer Total
	77911	April 20	May 5	$9,737.91
	75559	March 29	April 13	220.04	$9,957.95
Customer:	Regents Athletic Club 22 West Adams Way Devron, Kansas 76588 507â945â2149				Account 30846 Credit Terms: 30 days Credit Limit: $5,000
	Invoice Number	Invoice Date	Due Date	Amount	Customer Total
	66268	January 25	March 24	$2,678.59
	61119	January 2	February 1	862.35	$3,540.94
Customer:	Buddy's Sports Buff 212 Oak Street Silver Horn, Kansas 76557 507â399â7761				Account 16200 Credit Terms: 30 days Credit Limit: $10,000
	Invoice Number	Invoice Date	Due Date	Amount	Customer Total
	77115	April 15	May 15	$8,046.40
	70564	March 15	April 14	1,774.92	$9,821.32

Required:
Use Microsoft Excel to prepare an electronic spreadsheet of anaccounts receivable aging report for Gabbard for April 30. Organizethe spreadsheet with the following column headings:

Customer Name	Total Account Balance	Current Balance		Past Due Balances
		Current Balance		1â30 days		31â60 days		Over 60 days
		Invoice #	Amount	Invoice #	Amount	Invoice #	Amount	Invoice #	Amount

Be sure to include each individual invoice for each customer,and show column totals for each customer. Also show report totalsfor each column and verify that the report totals crossâfoot andagree with the ending Total Account Balance for all customers.

In addition to completing the spreadsheet, write a brief paperthat explains the following:

What is the primary purpose of an accounts receivable agingreport?

When should outstanding accounts be written off?

What controls are needed in handling aged accounts?

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It's time to examine research, citation, and informationliteracy and how they fit into the broader concept of academicintegrity. In order to prepare for this discussion, review theAcademic Integrity Policy found in the course syllabus.

Introduction
As an institution of higher learning, Rasmussen College iscommitted to preparing students to be active, productive andsuccessful contributors to a global community. In pursuit of thiscommitment, students, faculty and staff of Rasmussen College areexpected to uphold the very highest business and personal ethics.Students of Rasmussen College commit to holding themselves andtheir peers to the foremost level of academic integrity, and acceptresponsibility should behaviors and actions fall short of theCollege's expectations.

Definitions

Academic Misconduct is the violation of theAcademic Integrity Policy, including all forms of academic cheatingincluding but not limited to acts listed below and any other actperpetrated to give unfair advantage to the student.

Cheating: Distributing or receiving answers orinformation by any means other than those expressly permitted by aninstructor for any academic exercise. Examples include:

Copying answers, data, or information for any academic exercisefrom another student in which the student is not expresslypermitted to work jointly with others.

Impersonation: Assuming another student'sidentity or allowing another person to complete an academicexercise on one's own behalf.

Using or attempting to use unauthorized materials, texts,devices, notes, information or study aids in any academic exercise(i.e., assignments, discussions, tests, quizzes, papers, labs).

Collusion: Knowingly assisting, attempting toassist, or receiving assistance from another student or students tocommit academic misconduct, or conspiring with any other person inor outside of the College to commit misconduct.

Destruction, Theft, Obstruction, Interference:Seeking to gain unfair academic advantage by destroying, damaging,or stealing equipment or products of any academic exercise; orobstructing or interfering with an instructor's materials oranother student's academic work.

Fabrication, Falsification, Forgery:Deliberately falsifying, altering, or inventing student records,information or citations. Forgery is the act of imitating orcounterfeiting documents, signatures, and the like.

Plagiarism is the act of representing anindividual's or organization's words, thoughts, or ideas as one'sown. Examples include:

Using information (a paraphrase or quotation, in whole or inpart) from a source without attempting to give credit to the authorof that source.

Using charts, illustrations, images, figures, equations, etc.,without citing the source.

Using an academic exercise (in whole or in part) purchased orcopied from a ghostwriter or paper/essay mill.

Copyright infringement or piracy, including the use, alteration,or duplication of media, software, code, or information whenexpressly prohibited or where copyright exists or is implied.

Submitting work previously graded in another course withoutprior approval by the course instructor; or, submitting the samework in two or more concurrent courses without prior approval byall course instructors.

Violations
A student who violates the Academic Integrity policy faces severepenalty from the College. Violations may occur in one or morecourses in one or more quarters and accumulate for all quarters inwhich the student is enrolled. Upon conclusion by the student'sinstructor and the student's Dean that the student has committedAcademic Misconduct, the following penalties will be applied:

First Offense. The student will receive nocredit on the assignment in question and will not be allowed toredo the work.

Second Offense. The student will be expelledfrom the course, and the final grade assigned for the course willbe an âF/FA'. The student may re-take the course, but the âF/FA'will remain on the transcript even if the student retakes thecourse and earns a passing grade.

The College reserves the right todismiss a student from the College if there are more than twooffenses. A student dismissed from the College because of AcademicMisconduct may not reenroll.
Students who commit Academic Misconduct also run the risk ofharming future educational and employment opportunities. Referenceforms sent by prospective employers and other educationalinstitutions often ask for judgment and comment on a student'sethical behavior. As the form is sent at the behest of the student,the student waives any rights he or she may have under the FamilyEducational Rights and Privacy Act to keep Academic Integrityviolations confidential.

Concurrent Offenses: A concurrent offense is aninstance of Academic Misconduct that occurs at the same time asanother instance (i.e., two or more assignments submitted at thesame time in the same or different courses), or instances ofmisconduct that occur prior to the student receiving notice of theimmediate prior offense. Concurrent offenses will be treated as asingle offense, and the appropriate penalty will be applied for allconcurrent violations.

Appeal: A student who disagrees with a rulingof Academic Misconduct has one week to appeal the ruling to his orher Dean. All appeals are reviewed by the Academic IntegrityCommittee, which has one week from the time that they receive theappeal to thoroughly investigate and rule on the appeal. If theissue remains unresolved, the student may submit a writtenstatement of appeal to the Assistant Vice President of AcademicAffairs thereafter. Response will be given within 30 days.

Share in your own words the meaning of the policy and why youthink it is important. How do the concepts of research, citation,and information literacy relate to academic integrity?

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