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Red Bank Enterprises was involved in the following transactions 3. Notes payable. Red Bank Enterprises was involved in the following transactions during the fiscal year ending October 31: 2-Aug: Borrowed $55,000 from the Bank of Kingsville by signing a 90-day, 12% note. 20-Aug: Issued a $50,000 note to Harris Motors for the purchase of a $50,000 delivery truck. The note is due in 180 days and carries a 12% interest rate. 10-Sep: Purchased merchandise from Pans Enterprises in the amount of $15,000. Issued a 30-day, 12% note in settlement of the balance owed. 11-Sep: Issued a $60,000 note to Datatex Equipment in settlement of an overdue account payable of the same amount. The note is due in 30 days and carries a 14% interest 10-Oct: The note to Pans Enterprises was paid in full. 11-Oct: The note to Datatex Equipment was paid in full. 30-Oct: Paid note to Bank of Kingsville. Assume the Accounts Payable account totals $203,600 on this date. Instructions a. Prepare journal entries to record the transactions. b. Prepare adjusting entries on December 31 to record accrued interest. (Daily interest is calculated utilizing the 360 day method). c. Prepare the Current Liability section of Red Bank's balance sheet as of December 31. Assume that the Accounts Payable account totals $203,600 on this date.

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There was a time when it was acceptable to say no to college and look for a job straight out of high school; then came the time when it was imperative to hold at least one degree in the discipline of your choice; and now is the time when a master's degree is more the norm than the anomaly. Some people choose to go to grad school fresh from their undergraduate degree while others prefer to test out the job market before venturing into the realm of master's degrees. It's the latter kind who prefer to study online because of the various advantages that this form of education offers, not the least of which is the fact that they don't have to stop working in order to continue learning.

A list of accredited online schools offering diplomas, certificates and degrees.

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The Latif Ebrahim Jamal (LEJ) National Science info Centre at the University of Karachi intends integrated free online courses from massive e-learning platform like Massachusetts Institute of Technology (MIT), Harvard University, Stanford University, Open Yale online Courses offered by Yale and different higher education colleges free for everybody.

Facilitating Online is a course intended for training educators as online facilitators of fully online and mixed mode courses. The Centre for Educational Technology (CET) produced a Course Leader's Guide as an Open Educational Resource to assist educators and trainers who wish to implement a course on online facilitation within their institution or across several institutions. The guide contains the course model, week-by-week learning activities, general guidance to the course leader on how to implement and customise the course and specific guidelines on each learning activity.

Back to school issue. August and September are times when jobs are landed. This newsletter is dedicated to helping anyone looking for a job as an online teacher. I write this newsletter as a service for students and graduates of the E-Learning and Online Teaching Graduate Certificate Program at the University of Wisconsin Stout. ~ Dennis O'Connor (Program Advisor)

Many people do their best to have a challenging career. In most cases one needs to study and get accredited in order to practice a particular profession. This applies to teaching jobs. A bachelor of education is very often followed up by a masters in education. Many graduates will have taken up empl