Occupational health and safety in the workplace include a number of so many factors to be considered and being followed. This is because work plays a very pivotal role in our day to day living as we all need jobs to meet our needs and wants. We spend most of our time or our lives at our work place; hence issues of health and safety need to be taken into cognisance. Employers and employees have to ensure that there is proper/adequate ventilation, adequate lighting, reduce noise by all means necessary, take care of ergonomics issues. Therefore, employers and employees have to engage in health and safety programmes to ensure that they are mentally, socially and physically fit. This will increase productivity in the workplace. Discuss the steps to improve health and safety in the workplace. 

Prepare the adjusting journal entries required on December 31, 2012. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) a. Collected $2,400 rent for the period December 1, 2012, to February 28, 2013, which was credited to Unearned Revenue on December 1, 2012. b. Paid $1,200 for a two-year insurance premium on December 1, 2012, and debited Prepaid Insurance for that amount. c. Used a machine purchased on December 1, 2012, for $48,000. The company estimates annual depreciation of $4,800. view transaction list Transaction Journal entry worksheet General Journal Debit Credit