Spiritual Life/Advanced Accounting

1. Spiritual Life

(12 slides) (APA format) (in-text citation is a must) (Must include notes at the bottom of slides) (slides must be innovative)

Must cite: Muller, W. (1996). How then shall we live? Four simple questions that reveal the beauty and meaning in our lives. NY: Bantam Books.

Assignment Three: Presentation- Living with Purpose and Meaning

Context

In section 3 of the text, Muller writes:

What kind of life will we have? A human birth is a breathtaking gift. This singular life is a pearl of great price. How will we use this precious time? Sloppily careening from one day to the next, getting things done, checking off lists, buttressing our lives against trouble the best we can, until we die weary and wondering whether we were ever awake, ever truly alive? Or shall we live not by accident, but on purposenaming clearly and courageously those things we cherish, creating a life of beauty and love? (p. 151).

Description

Using ideas from Muller and at least one other author of your choice from this week’s reading, develop a PowerPoint presentation that presents key points for how human beings are able to live lives of purpose and make choices for meaning. Your presentation will be a minimum of 10 slides (with notes) and no more than 15 slides.

It is often helpful to write a paper in essay form before beginning to choose points that you will use in the PowerPoint presentation. As you read through your paper, highlight those ideas, words, or images that will emphasize or summarize your key points. Include these on the PowerPoint slides, and use the essay for your notes to accompany the slides.

Rubric Name: Presentation Rubric

Presentation Format	Level 1 1.35 points	Criterion Score
Outline	Clearly defined introduction, body, conclusion, and references.	Score of Outline, / 1.35

Presentation Content	Level 1 3.6 points	Criterion Score
Use of Slides	Slides support the presentation. Consistent design and layout. Creative in utilizing graphics, charts, images, or embedded material.	Score of Use of Slides, / 3.6

Presentation Layout	Level 1 2.7 points	Criterion Score
Slide Order	Presentation is organized and flows well. Slides are easy to read.	Score of Slide Order, / 2.7

Presentation Supplement	Level 1 1.35 points	Criterion Score
Slide Notes	Presentation includes bulleted notes under each slide	Score of Slide Notes, / 1.35

Total

Score of Presentation Rubric,

/ 9

Overall Score

2. Advanced Accounting

(400 words for the post) (APA format) (in-text citations are a must) (No Plagiarism) (No use of Artificial Intelligence)

Hedge Transaction Types

Briefly explain, in your own words, three of the hedge transaction types. Describe in which situations each would be used and why.

3. Advanced Accounting

(250 words for the post) (APA format) (in-text citations are a must) (No Plagiarism) (No use of Artificial Intelligence)

Feb 15 1:22am

Reply from Cristian Fregoso

First, a fair value hedge is used when a company is trying to protect itself from changes in the value of an asset or liability that it already has. For example, if a company owns bonds and interest rates change, the value of those bonds might go up or down. The company could use a derivative like an interest rate swap to offset that change. In this type of hedge, both the gain or loss on the item being hedged and the gain or loss on the derivative go to net income. The goal is to make sure changes in fair value dont distort earnings.

Second, a cash flow hedge is used when a company wants to protect against variability in future cash flows. This usually involves a forecasted transaction, like a company expecting to purchase inventory in a foreign currency. If exchange rates change, the company could end up paying more. So they enter into a derivative contract to lock in a rate. In this case, the effective portion of the gain or loss goes to OCI first, and then its reclassified into net income when the transaction actually affects earnings. This helps match the timing properly.

Third, a net investment hedge is used when a company has a foreign subsidiary and wants to protect against foreign currency translation risk. Since exchange rate changes can affect the value of the investment, the company can use a derivative or foreign-currency-denominated debt to offset that risk. The gains and losses typically go to OCI, similar to the translation adjustments, until the investment is sold.

4. Advanced Accounting

(250 words for the post) (APA format) (in-text citations are a must) (No Plagiarism) (No use of Artificial Intelligence)

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Feb 12 11:38pm| Last reply Feb 14 12:12pm

Reply from Ashlee Bruntz

ACT 470 Advanced Accounting

Ashlee Bruntz

Module 5 Discussion

February 12, 2026

Hedge transactions are used to manage risk when theres uncertainty in prices, interest rates, or exchange rates. The three main types are fair value hedges, cash flow hedges, and net investment hedges, and each one is used in a different situation depending on what kind of risk the company is trying to reduce.

A fair value hedge is used when a company wants to protect against changes in the value of something it already has recorded, like fixed-rate debt. If interest rates change, the value of that debt can go up or down. A fair value hedge helps offset that change so the financial statements dont fluctuate as much due to market conditions.

A cash flow hedge is a little different because it focuses on future transactions. This is used when a company expects cash flows to vary, such as with variable-rate debt or a forecasted purchase. The goal here is to make future cash flows more predictable and reduce surprises in earnings.

A net investment hedge is used when a company has operations in another country. Exchange rate changes can impact the value of that foreign investment when financial statements are consolidated. This hedge helps reduce the effect of currency fluctuations.

Overall, each type of hedge is designed to manage a specific kind of risk. Companies choose the type based on whether theyre trying to protect current values, future cash flows, or foreign investments.

Reference:

Financial, C. (2022, August 5). Beginners guide to hedge accounting. Chatham Financial.

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