Immediately following an acquisition,

Immediately following an acquisition, the Alpha Company’s (the parent

company) balance sheet included cash $50,000, investment in subsidiary $250,000, plant assets $450,000, and liabilities $145,000.  Bravo-Zulu Company, (the wholly owned subsidiary) had cash $75,000, plant assets $145,000, and liabilities $60,000.  All balances are normal. There are no other assets or liabilities, and the given values for the subsidiary are also equal to their fair values.  Use this information to determine the dollar value of Alpha Company’s:
1. Goodwill
2. Total Assets before Consolidation
3. Total Liabilities after Consolidation
4. Total Assets after Consolidation

 
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The following is the Bravo Unlimited adjusted Trial Balance

The following is the Bravo Unlimited adjusted Trial Balance. Bravo Unlimited

Adjusted Trial Balance
December 31, 2016
Account Title
Debit
Credit
Cash
$88,450
 
Accounts Receivable
331,860
 
Supplies
13,255
 
Prepaid Rent
10,500
 
Equipment
295,285
 
Accumulated Depreciation
 
$236,760
Accounts Payable
 
75,555
Wages Payable
 
14,000
Capital Stock
 
220,000
Retained Earnings
 
111,145
Service Revenue
 
900,105
Interest Income
 
1,500
Rent Expense
64,000
 
Wages Expense
541,260
 
Supplies Expense
42,520  
 
Utilities Expense
8,595
 
Depreciation Expense
156,500  
 
Interest Expense
6,840
_________
     Totals
$1,559,065
$1,559,065
Prepare the general journal entry (without explanation) needed to close the revenue(s) for the year end. Use compound entries where required. If no entry is required then write “No Entry Required.”
 

 
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Given:During March 2019 Aco recorded $42,000 of costs related

Given:<br/>During March 2019 Aco recorded $42,000 of costs related

to factory overhead. Aco overhead application rate is based on direct labor hours. Present formula for overhead application estimated that $41,000 would be incurred and 4,000 direct labor hours would ne worked. During March 4,200 hours were actually worked.
Determine:
amount of factory overhead that was (over) or under applied

 
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Lab #3: Implementing Access ControlsPurpose: To develop and verify

Lab #3: Implementing Access ControlsPurpose: To develop and verify

system administration procedures which implement access controls for a Windows 8.1 system.ObjectivesDevelop system administration procedures to manage account policies for a Windows 8.1 system
Develop system administration procedures to manage local user accounts and local user groups in a Windows 8.1 system
Develop system administration procedures to manage a “drop-box” using discretionary access controls for resources in a Windows 8.1 system

Lab #3: Implementing Access ControlsPurpose:To develop and verify system administration procedures which implement accesscontrols for a Windows 8.1 system.Objectives1.Develop system administraTon procedures to manage account policies for a Windows 8.1system2.Develop system administraTon procedures to manage local user accounts and local usergroups in a Windows 8.1 system3.Develop system administraTon procedures to manage a “drop-box” using discreTonaryaccess controls for resources in a Windows 8.1 systemOverviewAccess controls are an important part ofidentTy & auThorizaton managemenTbusinessprocesses. ±here are three primary types of access controls which are used for desktop compuTng:mandatory access controls, discreTonary access controls, and role-based access controls.Mandatory access controlsare built into and managed by the operaTng system. ±he twotypes of Windows user accounts,adminisTraTorandsTandard user, are examples ofmandatory access controls.DiscreTonary access controlsare provided by operaTng system components (e.g. the Flesystem) and can be managed by system administrators and resource owners.Role-based access controlscan be implemented under Windows 8 using the “user group”discreTonary access control. Each “role” is assigned to a speciFc user group (one and onlyone “role” per group).²or this lab, you will write and test step-by-step procedures which can be used to implementaccess controls using local user accounts, i.e. accounts which only exist on the local workstaTon orlaptop.You will not create or manage domain accounts.Your step-by-step system administraTonprocedures will be used to perform the following tasks:Manage local user account policies (including implemenTng policy-based passwordrestricTons)Create and manage local user accounts (both standard user and administrators)Create and manage local groups (to implement role-based access controls)Create and manage a “drop-box” folder (using group membership and resourcepermissions to implement role-based access controls)Note:²or privacy and security reasons, student accounts in the VDA are restricted so that you cannotaccess most account management capabiliTes for domain accounts. Please do not a³empt to bypasssecurity restricTons in the labs as doing so is a violaTon of the UMUC Student Code of Conduct.Your procedures should use the following tools:
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Group Policy Management Console (GPMC)PC SeTngsUser Accounts (access from Control Panel)Windows File ExplorerDeliverables(a) Step-by-StepLocal Computer Account Policies ManagementSystem Administra±onProcedure(b) Step-by-StepLocalUserAccounts & Groups ManagementSystem Administra±on Procedure(c) Step-by-StepDrop-Box ManagementSystem Administra±on ProcedureTitle:Opera±ng Environment:1.Hardware2.SofwareDescrip±on:Notes, Warnings, & Restric±ons:Resources (Further Reading):1.2.3.Procedures:[Secton Name]Brief InTroducton Paragraph1.2.3.[Secton Name]Brief InTroducton Paragraph1.2.3.InstructionsPart (a): Managing Local Computer Account Policies1.Inves±gate the use ofGroup Policy Management Console(access using icon on Desktop orviaMicrosof Management Console).²his tool is usedto manage account policies for thelocal worksta±on. ²he group of seTngs that must be managed are found under: Local
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Managing Host Based Security Purpose: To develop and verify system

Managing Host Based Security Purpose: To develop and verify system

administration and vulnerability management procedures which implement host based security capabilities for Windows 8.1

Cybersecurity Processes & TechnologiesLab #2:Managing Host Based SecurityPurpose:To develop and verify system administration and vulnerability management procedureswhich implement host based security capabilities for Windows 8.1Objectives1.Develop systems administraTon procedures to confgure and manage host-based securitycapabiliTes (frewall and anT-virus/anT-malware).2.Develop systems management procedures to scan For and remediate so±ware andconfguraTon vulnerabiliTes in Windows 8.1 systems.OverviewIn this lab, our Focus is upon implemenTng and managing host-based security For Windows 8.1systems using the Following tools:Windows DeFenderWindows ²irewallMicroso± Baseline Security Analyzer (MBSA)²or each tool, you will research and then write a step-by-step procedure to confgure the toolaccording to security best pracTces For Windows 8.1 hosts. Each oF these tools can be used as part oF anoverallinformaton securiTy vulnerabiliTy managemenTbusiness process.Note:Windows DefenderandWindows Firewallare Found under Control Panel. MBSA can beFound using Windows Search (Windows Key + R).Your deliverables for this lab will become part of theFnal project for this course (System Administra±on Manual).Deliverables(a) Step-by-Step System AdministraTon Procedure to Manage Windows DeFender(b) Step-by-Step System AdministraTon Procedure to confgure Windows ²irewall For Windows8.1 to (a) allow a new applicaTon and (b) block an applicaTon(c) Step-by-Step System Management Procedure to Manage VulnerabiliTes using Microso±Baseline Security AnalyzerSubmit your deliverables in a SINGLE ²ILE in MS Word Format (.docx or .doc fle types).
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Cybersecurity Processes & TechnologiesTitle:Opera±ng Environment:1.Hardware2.SofwareDescrip±on:Notes, Warnings, & Restric±ons:Resources (Further Reading):1.2.3.Procedures:[Secton Name]Brief InTroducton Paragraph1.2.3.[Secton Name]Brief InTroducton Paragraph1.2.3.InstructionsPart (a): Managing Windows Defender1.InvestgaTe The use of Windows Defender To proTecT a Windows 8/8.1 sysTem againsT viruses,spyware, and oTher forms of malware. Your investgaton should include researching besTpractces for conFguring and using hosT-based ant-malware so±ware.2.Develop sTep by sTep procedures To implemenT besT practces for proTectng a Windows8/8.1 sysTem from malware. AT a minimum, your procedures musT accomplish The following:a.UpdaTe ant-virus deFniton Flesb.ConFgure real-tme scanningc.²ull sysTem scanningd.²asT or quick scan for high vulnerabiliTy areas of The sysTeme.Removable media scanningf.Reviewing scan resulTs including reviewing any quarantned Fles or deTecTedmalware3.³esT your dra± procedures using The virTual machine provided in The online lab environmenT(UMUC’s VDA) or using a locally insTalled VirTual Machine (VM) running Microso± Windows
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Help with case study Identity Privilege Management

Help with case study Identity Privilege Management

CSIA 310: Cybersecurity Processes & TechnologiesCase Study #3: Technology & Product Review for Identity & Privilege ManagementCase Scenario:Your client, a small but growing sofware development company, needs to Tghten up its internalI± security controls. A risk assessment Found that the company had very weak controls over the issuanceand management oF user ID’s and privileged accounts. ±he major ²nding in the risk assessment reportFocused on the potenTal losses that could result From insiders being able to abuse their access to thecompany’s inFormaTon systems allowing them to steal and sell the company’s strategic plans andintellectual property. ±he assessment recommended that the company implement two key controls tomiTgate insider threats: least privilege and separaTon oF duTes.Given the amount oF money that could be at risk, the company’s CEO hired your ²rm to ²nd andrecommend technologies and products which could be deployed to miTgate the insider threat risks. ±hetechnologies under consideraTon provide one or more oF the Following capabiliTes:IdenTty ManagementoIdenTty & Access Management (IAM)oIdenTty Governance and AdministraTon ( IGA)Privilege ManagementoPrivileged Account Management (PAM)oPrivileged IdenTty Management (PIM)You have been asked toreview and recommend a product which, at a minimum, will meet theclient’s stated needs (least privilege and separa±on of du±es).Your product review and evaluaTonshould include addiTonal relevant Features and characterisTcs which could help the client address andmanage risks associated with insider threats as discussed in the risk assessment report (see paragraph#1).Research:1.Choose an IdenTty Management or Privilege Management product which was menToned in thereadings. Research your chosen product using the vendor’s website and product inFormaTonbrochures.2.³ind three or more addiTonal sources which provide reviews For (a) your chosen product or (b)general inFormaTon about the characterisTcs oF products in the IAM, IGA, PAM, and PIMcategories.Write:Write a two to three page summary oF your research. At a minimum, your summary mustinclude the Following:1.An introducTon or overview For the security technology category (IdenTty & PrivilegeManagement)2.A review oF the Features, capabiliTes, and de²ciencies For your selected vendor and product
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CSIA 310: Cybersecurity Processes & Technologies3.Discussion of how the selected product could be used by your client to support itscybersecurity objecTves by reducing risk, increasing resistance to threats/a±acks, decreasingvulnerabiliTes, etc.Formatting Instructions1.Use standard APA forma²ng for the MS Word document that you submit to yourassignment folder. Forma²ng requirements and examples are found under CourseResources > APA Resources.Additional Information1.You are expected to write grammaTcally correct English in every assignment that you submitfor grading. Do not turn in any work without (a) using spell check, (b) using grammar check,(c) verifying that your punctuaTon is correct and (d) reviewing your work for correct wordusage and correctly structured sentences and paragraphs. ³hese items are graded underProfessionalism and consTtute 15% of the assignment grade.2.You are expected to credit your sources using in-text citaTons and reference list entries. Bothyour citaTons and your reference list entries must comply with APA 6th ediTon Stylerequirements. Failure to credit your sources will result in penalTes as provided for under theuniversity’s Academic Integrity policy.
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Lab #3: Implementing Access ControlsPurpose: To develop and verify

Lab #3: Implementing Access ControlsPurpose: To develop and verify

system administration procedures which implement access controls for a Windows 8.1 system.ObjectivesDevelop system administration procedures to manage account policies for a Windows 8.1 system
Develop system administration procedures to manage local user accounts and local user groups in a Windows 8.1 system
Develop system administration procedures to manage a “drop-box” using discretionary access controls for resources in a Windows 8.1 system

Lab #3: Implementing Access ControlsPurpose:To develop and verify system administration procedures which implement accesscontrols for a Windows 8.1 system.Objectives1.Develop system administraTon procedures to manage account policies for a Windows 8.1system2.Develop system administraTon procedures to manage local user accounts and local usergroups in a Windows 8.1 system3.Develop system administraTon procedures to manage a “drop-box” using discreTonaryaccess controls for resources in a Windows 8.1 systemOverviewAccess controls are an important part ofidentTy & auThorizaton managemenTbusinessprocesses. ±here are three primary types of access controls which are used for desktop compuTng:mandatory access controls, discreTonary access controls, and role-based access controls.Mandatory access controlsare built into and managed by the operaTng system. ±he twotypes of Windows user accounts,adminisTraTorandsTandard user, are examples ofmandatory access controls.DiscreTonary access controlsare provided by operaTng system components (e.g. the Flesystem) and can be managed by system administrators and resource owners.Role-based access controlscan be implemented under Windows 8 using the “user group”discreTonary access control. Each “role” is assigned to a speciFc user group (one and onlyone “role” per group).²or this lab, you will write and test step-by-step procedures which can be used to implementaccess controls using local user accounts, i.e. accounts which only exist on the local workstaTon orlaptop.You will not create or manage domain accounts.Your step-by-step system administraTonprocedures will be used to perform the following tasks:Manage local user account policies (including implemenTng policy-based passwordrestricTons)Create and manage local user accounts (both standard user and administrators)Create and manage local groups (to implement role-based access controls)Create and manage a “drop-box” folder (using group membership and resourcepermissions to implement role-based access controls)Note:²or privacy and security reasons, student accounts in the VDA are restricted so that you cannotaccess most account management capabiliTes for domain accounts. Please do not a³empt to bypasssecurity restricTons in the labs as doing so is a violaTon of the UMUC Student Code of Conduct.Your procedures should use the following tools:
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Group Policy Management Console (GPMC)PC SeTngsUser Accounts (access from Control Panel)Windows File ExplorerDeliverables(a) Step-by-StepLocal Computer Account Policies ManagementSystem Administra±onProcedure(b) Step-by-StepLocalUserAccounts & Groups ManagementSystem Administra±on Procedure(c) Step-by-StepDrop-Box ManagementSystem Administra±on ProcedureTitle:Opera±ng Environment:1.Hardware2.SofwareDescrip±on:Notes, Warnings, & Restric±ons:Resources (Further Reading):1.2.3.Procedures:[Secton Name]Brief InTroducton Paragraph1.2.3.[Secton Name]Brief InTroducton Paragraph1.2.3.InstructionsPart (a): Managing Local Computer Account Policies1.Inves±gate the use ofGroup Policy Management Console(access using icon on Desktop orviaMicrosof Management Console).²his tool is usedto manage account policies for thelocal worksta±on. ²he group of seTngs that must be managed are found under: Local
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Case Scenario:A client company has asked you to research and recommend

Case Scenario:A client company has asked you to research and recommend

a product which will allow them to upgrade or replace their first generation Security Information and Event Management (SIEM) product with a unified solution that combines real-time monitoring, threat analytics, and event management / reporting. The company currently relies upon host-based anti-virus applications, host-based firewalls, and firewall capabilities provided by the premises router to provide protection for its internal networks, servers, and workstations.

Case Study #4: Technology & Product Review for an SIEM ReplacementCase Scenario:A client company has asked you toresearch and recommend a product which will allow themto upgrade or replace their frst generaTon Security InFormaTon and Event Management (SIEM)product with a unifed soluTon that combines real-Tme monitoring, threat analyTcs, and eventmanagement / reporTng. The company currently relies upon host-based an±-virus applica±ons, host-based frewalls, and frewall capabili±es provided by the premises router to provide protec±on For itsinternal networks, servers, and worksta±ons.The IT Manager set up this security architecture and believes that it is su²cient For the frm’sneeds. But, the frm’s insurance company has threatened a signifcant increase in its business insurancepremiums iF the company doesn’t implement stronger protec±on against network-based threats. Theinsurance company’s risk assessment also iden±fed email a³achments and uncontrolled web browsingas addi±onal high risk areas, which need to be addressed and mi±gated. The client wants a product thatis comprehensive but doesn’t require a great deal oF training beFore it can be used.A quick Internetsearch revealed two product categories that ft this descrip±on:Security InForma±on and Event Management (SIEM)Unifed Threat Management (UTM)Research:1.Readings on SIEM and UTM products.2.Choose one oF theSIEM or UTMproducts From the Gartner Magic Quadrant analyses.3.Research your chosen product using the vendor’s website and product inForma±on brochures.(Vendors For highly rated products will provide a copy oF Gartner’s most recent Magic Quadrantreport on their websites but, registra±on is required.)4.´ind three or more addi±onal sources which provide reviews For (a) your chosen product or (b)general inForma±on about SIEM / UTM technologies and solu±ons.Write:Write a two to three page summary oF your research. At a minimum, your summary mustinclude the Following:1.An introduc±on or overview For the security technology category (SIEM or UTM, not both).2.A review oF the Features, capabili±es, and defciencies For your selected vendor and product3.Discussion oF how the selected product could be used by your client to support itscybersecurity objec±ves by reducing risk, increasing resistance to threats/a³acks, decreasingvulnerabili±es, etc.4.Address security issues using standard terms (e.g. 5 Pillars IA, 5 Pillars InForma±on Security).See the resources listed under Course Resources > Cybersecurity Concepts Review Fordefni±ons and terminology.
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Submit For Grading & Discussion1.Submit your case study in MS Word format (.docx or .doc Fle) using the Case Study #4Assignment in your assignment folder. (ATach the Fle.)2.Post your case study for discussion with your classmates. ±irst, create a new topic in the CaseStudy #4 Discussion ±orum. ²hen, paste the contents of your Case Study #4 documentdirectly into that message. (Do not aTach the Fle.)3.Last pos³ng or no pos³ng for discussion will be penalized heavily so it is in your bestinterests to post your case study before the assigned due date.Formatting Instructions1.Use standard APA forma´ng for the MS Word document that you submit to yourassignment folder. ±orma´ng requirements and examples are found under CourseResources > APA Resources.Additional Information1.You are expected to write gramma³cally correct English in every assignment that you submitfor grading. Do not turn in any work without (a) using spell check, (b) using grammar check,(c) verifying that your punctua³on is correct and (d) reviewing your work for correct wordusage and correctly structured sentences and paragraphs. ²hese items are graded underProfessionalism and cons³tute 15% of the assignment grade.2.You are expected to credit your sources using in-text cita³ons and reference list entries. Bothyour cita³ons and your reference list entries must comply with APA 6th edi³on Stylerequirements. ±ailure to credit your sources will result in penal³es as provided for under theuniversity’s Academic Integrity policy.
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Develop systems administration procedures to manage custom security

Develop systems administration procedures to manage custom security

baselines using the Microsoft Security Compliance Manager (SCM).

CSIA 310: Cybersecurity Processes & TechnologiesLab #4: Managing Custom Security BaselinesPurpose:Develop systems administration procedures to manage custom security baselines usingthe Microsoft Security Compliance Manager (SCM).Objectives1.Install a security confguraTon tool (SCM) For use under Windows 8.1.2.Create custom baselines For Windows 8.1 security policy se±ngs using Microso² providedtemplates and the SCM tool.3.Manage custom baselines For Windows 8.1 security policy se±ngs using the SCM tool.OverviewIn this lab, our Focus is upon developing a set oF security policy baselines which can beincorporated into an organizaTon’s security program. ³hese policy baselines will be based upon bestpracTces and recommendaTons From Microso² For the Windows 8.1 operaTng system. Microso²provides a number oF tools which can be used to create, manage, and apply security policy baselines toconfgure workstaTons and servers. ³he Security Compliance Manager (SCM) tool is used to create andmanage security policy baselines. ³he Group Policy Management tool is used to apply security policybaselines to domains and to individual workstaTons.´or this lab, you will only create and manage security policy baselines since, For security reasons,students are not allowed to use the Group Policy Management tool to change the security policies whichapply to a VM running in the VDA environment.Deliverables(a) Step-by-Step System AdministraTon Procedure ForInstalling SCM(b) Step-by-Step System AdministraTon Procedure ForManaging Security Baselines using SCM(c) Step-by-Step System AdministraTon Procedure ForManaging Custom Baselines & SeTngsusing SCMSubmit your deliverables in a SINGLE ´ILE in MS Word Format (.docx or .doc fle types) using thecorresponding assignment Folder entry (in LEO). (Use the Deliverable ³emplate fle From CourseResources > Sample ´iles > CSIA 310 Lab Deliverable ³emplate.docx.) Every deliverable must use theFormat shown below. (Replace [SecTon Name] with the heading For the secTon, e.g.Installing SCM.)
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CSIA 310: Cybersecurity Processes & TechnologiesTitle:Opera±ng Environment:1.Hardware2.SofwareDescrip±on:Notes, Warnings, & Restric±ons:Resources (Further Reading):1.2.3.Procedures:[Secton Name]Brief InTroducton Paragraph1.2.3.[Secton Name]Brief InTroducton Paragraph1.2.3.InstructionsPart (a): Installing Microsoft’s SCM Tool1.InvestgaTe The insTallaton of TheSecurity Compliance Manager (SCM) tool.a.SCM is a single user Tool which musT be insTalled in The user proFle for each userwho will be managing securiTy baselines. Each user insTance will be given a uniquecopy of The securiTy baseline TemplaTes and The baseline daTabase.b.Non-persisTenT VMs: you will need To insTall SCM each tme you login To The VDA Towork on This lab since sTudenT VMs are noT persisTenT (changes made To The virTualmachine are noT saved).2.Identfy appropriaTe sources of informaton (e.g. SecuriTy Compliance Manager Help,Microso± ²echneT, eTc.) for insTructons insTalling The Tool and iTs TemplaTes. Using Thosesources, research The procedures required To perform The following Tasks:a.InsTall SCM inTo a user’s proFleb.Place a shorT-cuT (icon) for SCM on The user’s deskTopc.Download and insTall supportng componenTs for SCM (i.e. Microso± SQL Express)d.Download securiTy baseline TemplaTes for SCM (inital)e.Download new or updaTed securiTy baseline TemplaTes for SCM (posT-insTall)
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Explain the purpose of a national cybersecurity strategy

Explain the purpose of a national cybersecurity strategy and how it

is used. Answer the question: why should every nation have a cybersecurity strategy? (Make sure that you address the importance of such strategies to small, resource-poor nations as well as to wealthy, developed nations.)

 
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