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2 Name: Instructor: Course: Date: Institution Affiliation: Governmental funds are used to report the accounting records of the government. The government uses the statement of financial position and the operating statements to report to the tax payers. This is because most of the government finances are received from the taxes paid by the taxpayers and the government thus owes a responsibility to the taxpayers of accountability. The financial statements are comprised of the balance sheet and statement of operations which include all the revenues, expenditure and changes in the fund balances. Prepaid items and inventories are reported as assets during their purchase. The expenditures are deferred in their recognition till the period in which the assets are consumed or used. The government fund generally focuses on the primary sources, uses and balances of current financial resources in a budget. The government fund includes the following: · General fund · Special revenue funds · Capital projects funds · Debt service funds · Permanent funds Proprietary funds involve the different sectors that a government is divided into for instance state governments. The proprietary funds account are presented by the statement of net position, the cash flows and also the statement of operating expenditures, incomes or revenues and changes in the net position. Individual proprietary funds should be recorded in separate columns. Proprietary funds include enterprise funds and internal service funds. The function of these enterprises is to provide goods and services to the general public at a fee. Internal service funds account for goods and services provided by one department to another department of the governmental unit on a cost-reimbursement basis. Fiduciary funds are used to account for the assets held in trust by the government for the benefit of the different government departments or entities or individuals. For instance the employees receiving their retirement benefits is an example of the fiduciary fund held by the government. The fiduciary fund includes: · Agency funds the agency fund involve the receipt, temporary investment and remittance of the fiduciary resources to their specifics, be they individuals, private governments, or other governments. The statement of net position requires that assets be equal to the liabilities. The statement of the changes in assets and liabilities reports the beginning balances, additions, deductions and ending balances. · Pension and other employee benefit trust funds the division is required to hold and report the resources which are held in trust for the beneficiaries of pension plans, contribution plans, postemployment benefit plans, or other employee benefit plans. The requirements of the accounting of the different pension fund are stipulated in the GAAP and require maintaining of separate distinct accounts for the different entities. · External investment trust funds it requires the reporting of ...
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Recommended
Acc 548 Enhance teaching-snaptutorial.com
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ACC 548 Assignment Balancing the Budget
What are the relevant facts?
Who is affected?
Who are the major parties in this case?
What are the ethical conflicts in this case?
Continuous Problem – City of Monroe 1Continuous Probl.docx
Continuous Problem – City of Monroe
1
Continuous Problem – City of Monroe
TO ACCOMPANY
ESSENTIALS OF ACCOUNTING FOR GOVERNMENTAL
AND NOT-FOR-PROFIT ORGANIZATIONS:
TWELFTH EDITION
Chapters 2 through 8 describe accounting and financial reporting by state and local
governments. A continuous problem is presented to provide an overview of the reporting
process, including preparation of fund basis and government-wide statements. The problem
assumes the government is using fund accounting for its internal record-keeping and then at
year-end makes necessary adjustments to prepare the government-wide statements. The
problem that follows is presented in the same order as the textbook (beginning with Chapters
3, and 4).
Each chapter requires the preparation of journal entries to record the events and transactions
of governmental, proprietary, or fiduciary funds. For the General Fund, use control accounts
for the budgetary accounts, revenues, expenditures and encumbrances. For all other funds,
use separate accounts for each type of revenue and expenditure/expense. At appropriate
stages, preparation of the fund and government-wide statements are required. The following
funds are included in this series of problems:
Governmental Funds
General
Special revenue—Street and Highway Fund
Capital projects—City Hall Annex Construction Fund
Debt service—City Jail Annex Debt Service Fund
Debt service—City Hall Debt Service Fund
Proprietary Funds
Internal service—Stores and Services Fund
Enterprise—Water and Sewer Fund
Fiduciary Funds
Private-purpose—Student Scholarship Fund
Pension trust—Fire and Police Retirement Fund
Chapters 3 & 4
The Balance Sheets of the General Fund and the Street and Highway Fund of the City of
Monroe as of December 31, 2014, follow. These (beginning) balances have been entered in
the proper general ledger accounts, as of 1/1/2015.
Continuous Problem – City of Monroe
2
CITY OF MONROE
General Fund Balance Sheet
As of December 31, 2014
Assets
Cash $502,000
Taxes receivable $210,000
Less: Estimated uncollectible taxes (42,000)
net 168,000
Interest and penalties receivable on taxes 5,200
Less: Estimated uncollectible interest and penalties (950)
net 4,250
Due from state government 210,000
Total assets $884,250
Liabilities, Deferred Inflows, and Fund Equity
Liabilities:
Accounts payable $ 99,000
Due to other funds 27,000
Total liabilities 126,000
Deferred inflows – Property taxes 21,000
Fund equity:
Fund balance—assigned
(for outstanding encumbrances) $17,000
Fund balance—unassigned 720,250
Total fund balance 737,250
Total liabilities, deferred inflows and fund equity $884,250
CITY OF MONROE
Street and Highway Fund Balance Sheet
As of December 31, 2014
Assets
Cash $21,000
Investments 59,000
Due from state government 109,000
Total assets $189,000
Liabilities and Fund.
Continuous Problem – City of Monroe 1Continuous Probl.docx
Continuous Problem – City of Monroe
1
Continuous Problem – City of Monroe
TO ACCOMPANY
ESSENTIALS OF ACCOUNTING FOR GOVERNMENTAL
AND NOT-FOR-PROFIT ORGANIZATIONS:
TWELFTH EDITION
Chapters 2 through 8 describe accounting and financial reporting by state and local
governments. A continuous problem is presented to provide an overview of the reporting
process, including preparation of fund basis and government-wide statements. The problem
assumes the government is using fund accounting for its internal record-keeping and then at
year-end makes necessary adjustments to prepare the government-wide statements. The
problem that follows is presented in the same order as the textbook (beginning with Chapters
3, and 4).
Each chapter requires the preparation of journal entries to record the events and transactions
of governmental, proprietary, or fiduciary funds. For the General Fund, use control accounts
for the budgetary accounts, revenues, expenditures and encumbrances. For all other funds,
use separate accounts for each type of revenue and expenditure/expense. At appropriate
stages, preparation of the fund and government-wide statements are required. The following
funds are included in this series of problems:
Governmental Funds
¾ General
¾ Special revenue—Street and Highway Fund
¾ Capital projects—City Hall Annex Construction Fund
¾ Debt service—City Jail Annex Debt Service Fund
¾ Debt service—City Hall Debt Service Fund
Proprietary Funds
¾ Internal service—Stores and Services Fund
¾ Enterprise—Water and Sewer Fund
Fiduciary Funds
¾ Private-purpose—Student Scholarship Fund
¾ Pension trust—Fire and Police Retirement Fund
Chapters 3 & 4
The Balance Sheets of the General Fund and the Street and Highway Fund of the City of
Monroe as of December 31, 2014, follow. These (beginning) balances have been entered in
the proper general ledger accounts, as of 1/1/2015.
Continuous Problem – City of Monroe
2
CITY OF MONROE
General Fund Balance Sheet
As of December 31, 2014
Assets
Cash $502,000
Taxes receivable $210,000
Less: Estimated uncollectible taxes (42,000)
net 168,000
Interest and penalties receivable on taxes 5,200
Less: Estimated uncollectible interest and penalties (950)
net 4,250
Due from state government 210,000
Total assets $884,250
Liabilities, Deferred Inflows, and Fund Equity
Liabilities:
Accounts payable $ 99,000
Due to other funds 27,000
Total liabilities 126,000
Deferred inflows – Property taxes 21,000
Fund equity:
Fund balance—assigned
(for outstanding encumbrances) $17,000
Fund balance—unassigned 720,250
Total fund balance 737,250
Total liabilities, deferred inflows and fund equity $884,250
CITY OF MONROE
Street and Highway Fund Balance Sheet
As of December 31, 2014
Assets
Cash $21,000
Investments 59,000
Due from state government 109,000
Total assets $189,000
Liabilities and Fund.
1 Which of the following accounts of a governmental unit is credit.docx
1
Which of the following accounts of a governmental unit is credited to close it at the end of the fiscal year?
[removed]
Reserve for Encumbrances
[removed]
Other Financing Sources-Transfers In
[removed]
Encumbrances Control
[removed]
Appropriations Control
2
In its Statement of Net Assets, a government reported: Assets of $90 million, including $30 million in capital assets (net) and liabilities of $50 million, including long-term debt of $15 million, all related to capital asset acquisition. The government also reported $5 million of net assets that were restricted for payment of debt service. The government's unrestricted net assets would be reported as:
[removed]
$10 million
[removed]
$25 million
[removed]
$20 million
[removed]
$30 million
3
A donor pledged $100,000 to the fund raising drive of a local government to assist its police officers in obtaining the latest technology. The pledge was made on July 16, 2008 but was conditioned on the government raising an additional $100,000 from other donors. By the fiscal year-end of June 30, 2009, the local government had raised only $5,000 from other donors. What entry would be made for the initial pledge by the local government during the year ended June 30, 2009?
[removed]
Debit a receivable and credit a revenue
[removed]
Debit a receivable and credit Fund Balance
[removed]
No entry
[removed]
Debit a receivable and credit deferred revenues, a liability
4
What are the three major sections of the Comprehensive Annual Financial Report?
[removed]
Introductory Section, Financial Section, Budgetary Comparison.
[removed]
Introductory Section, Financial Section, Statistical Section.
[removed]
Introductory Section, Financial Section, Reporting Infrastructure.
[removed]
Introductory Section, Financial Section, Management Discussion and Analysis.
5
When payrolls and other liabilities are incurred and must be paid before substantial amounts of cash will be collected, what type of short-term note is desirable and secured by a government's power to tax?
[removed]
Tax Relief Note Payable
[removed]
Tax Anticipation Note Payable
[removed]
Tax Budget Note Payable
[removed]
Tax Encumbrances Note Payable
6
What is a Special Revenue Fund?
[removed]
A fund created to account for all resources and revenues to be used for the construction or acquisition of capital assets
[removed]
A fund used to account for revenues from specific taxes or other revenue sources that by law are designated to finance particular activities of the government other than capital projects
[removed]
A fund used to account for revenues from general taxes or other revenue sources that by law are designated to finance general activities of the government
[removed]
A fund used to account for all revenue transactions of a governmental unit that are not accounted for in another fund
7
What type of serial bond schedules an increase each year in annual principal repayment approximately equivalent to the decrease in interest payments?
[remo.
Solution Manual Advanced Financial Accounting by Baker 9th Edition Chapter 18
Solution Manual Advanced Financial Accounting by Thomas E. King, Cynthia Jeffrey, Richard E. Baker, Valdean C. Lembke, Theodore Christensen, David Cottrell, Richard Baker 9th Edition Chapter 18
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Recommended
Acc 548 Enhance teaching-snaptutorial.com
For more classes visit
www.snaptutorial.com
ACC 548 Assignment Balancing the Budget
What are the relevant facts?
Who is affected?
Who are the major parties in this case?
What are the ethical conflicts in this case?
Continuous Problem – City of Monroe 1Continuous Probl.docx
Continuous Problem – City of Monroe
1
Continuous Problem – City of Monroe
TO ACCOMPANY
ESSENTIALS OF ACCOUNTING FOR GOVERNMENTAL
AND NOT-FOR-PROFIT ORGANIZATIONS:
TWELFTH EDITION
Chapters 2 through 8 describe accounting and financial reporting by state and local
governments. A continuous problem is presented to provide an overview of the reporting
process, including preparation of fund basis and government-wide statements. The problem
assumes the government is using fund accounting for its internal record-keeping and then at
year-end makes necessary adjustments to prepare the government-wide statements. The
problem that follows is presented in the same order as the textbook (beginning with Chapters
3, and 4).
Each chapter requires the preparation of journal entries to record the events and transactions
of governmental, proprietary, or fiduciary funds. For the General Fund, use control accounts
for the budgetary accounts, revenues, expenditures and encumbrances. For all other funds,
use separate accounts for each type of revenue and expenditure/expense. At appropriate
stages, preparation of the fund and government-wide statements are required. The following
funds are included in this series of problems:
Governmental Funds
General
Special revenue—Street and Highway Fund
Capital projects—City Hall Annex Construction Fund
Debt service—City Jail Annex Debt Service Fund
Debt service—City Hall Debt Service Fund
Proprietary Funds
Internal service—Stores and Services Fund
Enterprise—Water and Sewer Fund
Fiduciary Funds
Private-purpose—Student Scholarship Fund
Pension trust—Fire and Police Retirement Fund
Chapters 3 & 4
The Balance Sheets of the General Fund and the Street and Highway Fund of the City of
Monroe as of December 31, 2014, follow. These (beginning) balances have been entered in
the proper general ledger accounts, as of 1/1/2015.
Continuous Problem – City of Monroe
2
CITY OF MONROE
General Fund Balance Sheet
As of December 31, 2014
Assets
Cash $502,000
Taxes receivable $210,000
Less: Estimated uncollectible taxes (42,000)
net 168,000
Interest and penalties receivable on taxes 5,200
Less: Estimated uncollectible interest and penalties (950)
net 4,250
Due from state government 210,000
Total assets $884,250
Liabilities, Deferred Inflows, and Fund Equity
Liabilities:
Accounts payable $ 99,000
Due to other funds 27,000
Total liabilities 126,000
Deferred inflows – Property taxes 21,000
Fund equity:
Fund balance—assigned
(for outstanding encumbrances) $17,000
Fund balance—unassigned 720,250
Total fund balance 737,250
Total liabilities, deferred inflows and fund equity $884,250
CITY OF MONROE
Street and Highway Fund Balance Sheet
As of December 31, 2014
Assets
Cash $21,000
Investments 59,000
Due from state government 109,000
Total assets $189,000
Liabilities and Fund.
Continuous Problem – City of Monroe 1Continuous Probl.docx
Continuous Problem – City of Monroe
1
Continuous Problem – City of Monroe
TO ACCOMPANY
ESSENTIALS OF ACCOUNTING FOR GOVERNMENTAL
AND NOT-FOR-PROFIT ORGANIZATIONS:
TWELFTH EDITION
Chapters 2 through 8 describe accounting and financial reporting by state and local
governments. A continuous problem is presented to provide an overview of the reporting
process, including preparation of fund basis and government-wide statements. The problem
assumes the government is using fund accounting for its internal record-keeping and then at
year-end makes necessary adjustments to prepare the government-wide statements. The
problem that follows is presented in the same order as the textbook (beginning with Chapters
3, and 4).
Each chapter requires the preparation of journal entries to record the events and transactions
of governmental, proprietary, or fiduciary funds. For the General Fund, use control accounts
for the budgetary accounts, revenues, expenditures and encumbrances. For all other funds,
use separate accounts for each type of revenue and expenditure/expense. At appropriate
stages, preparation of the fund and government-wide statements are required. The following
funds are included in this series of problems:
Governmental Funds
¾ General
¾ Special revenue—Street and Highway Fund
¾ Capital projects—City Hall Annex Construction Fund
¾ Debt service—City Jail Annex Debt Service Fund
¾ Debt service—City Hall Debt Service Fund
Proprietary Funds
¾ Internal service—Stores and Services Fund
¾ Enterprise—Water and Sewer Fund
Fiduciary Funds
¾ Private-purpose—Student Scholarship Fund
¾ Pension trust—Fire and Police Retirement Fund
Chapters 3 & 4
The Balance Sheets of the General Fund and the Street and Highway Fund of the City of
Monroe as of December 31, 2014, follow. These (beginning) balances have been entered in
the proper general ledger accounts, as of 1/1/2015.
Continuous Problem – City of Monroe
2
CITY OF MONROE
General Fund Balance Sheet
As of December 31, 2014
Assets
Cash $502,000
Taxes receivable $210,000
Less: Estimated uncollectible taxes (42,000)
net 168,000
Interest and penalties receivable on taxes 5,200
Less: Estimated uncollectible interest and penalties (950)
net 4,250
Due from state government 210,000
Total assets $884,250
Liabilities, Deferred Inflows, and Fund Equity
Liabilities:
Accounts payable $ 99,000
Due to other funds 27,000
Total liabilities 126,000
Deferred inflows – Property taxes 21,000
Fund equity:
Fund balance—assigned
(for outstanding encumbrances) $17,000
Fund balance—unassigned 720,250
Total fund balance 737,250
Total liabilities, deferred inflows and fund equity $884,250
CITY OF MONROE
Street and Highway Fund Balance Sheet
As of December 31, 2014
Assets
Cash $21,000
Investments 59,000
Due from state government 109,000
Total assets $189,000
Liabilities and Fund.
1 Which of the following accounts of a governmental unit is credit.docx
1
Which of the following accounts of a governmental unit is credited to close it at the end of the fiscal year?
[removed]
Reserve for Encumbrances
[removed]
Other Financing Sources-Transfers In
[removed]
Encumbrances Control
[removed]
Appropriations Control
2
In its Statement of Net Assets, a government reported: Assets of $90 million, including $30 million in capital assets (net) and liabilities of $50 million, including long-term debt of $15 million, all related to capital asset acquisition. The government also reported $5 million of net assets that were restricted for payment of debt service. The government's unrestricted net assets would be reported as:
[removed]
$10 million
[removed]
$25 million
[removed]
$20 million
[removed]
$30 million
3
A donor pledged $100,000 to the fund raising drive of a local government to assist its police officers in obtaining the latest technology. The pledge was made on July 16, 2008 but was conditioned on the government raising an additional $100,000 from other donors. By the fiscal year-end of June 30, 2009, the local government had raised only $5,000 from other donors. What entry would be made for the initial pledge by the local government during the year ended June 30, 2009?
[removed]
Debit a receivable and credit a revenue
[removed]
Debit a receivable and credit Fund Balance
[removed]
No entry
[removed]
Debit a receivable and credit deferred revenues, a liability
4
What are the three major sections of the Comprehensive Annual Financial Report?
[removed]
Introductory Section, Financial Section, Budgetary Comparison.
[removed]
Introductory Section, Financial Section, Statistical Section.
[removed]
Introductory Section, Financial Section, Reporting Infrastructure.
[removed]
Introductory Section, Financial Section, Management Discussion and Analysis.
5
When payrolls and other liabilities are incurred and must be paid before substantial amounts of cash will be collected, what type of short-term note is desirable and secured by a government's power to tax?
[removed]
Tax Relief Note Payable
[removed]
Tax Anticipation Note Payable
[removed]
Tax Budget Note Payable
[removed]
Tax Encumbrances Note Payable
6
What is a Special Revenue Fund?
[removed]
A fund created to account for all resources and revenues to be used for the construction or acquisition of capital assets
[removed]
A fund used to account for revenues from specific taxes or other revenue sources that by law are designated to finance particular activities of the government other than capital projects
[removed]
A fund used to account for revenues from general taxes or other revenue sources that by law are designated to finance general activities of the government
[removed]
A fund used to account for all revenue transactions of a governmental unit that are not accounted for in another fund
7
What type of serial bond schedules an increase each year in annual principal repayment approximately equivalent to the decrease in interest payments?
[remo.
Solution Manual Advanced Financial Accounting by Baker 9th Edition Chapter 18
Solution Manual Advanced Financial Accounting by Thomas E. King, Cynthia Jeffrey, Richard E. Baker, Valdean C. Lembke, Theodore Christensen, David Cottrell, Richard Baker 9th Edition Chapter 18
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Uop acc 497 week 5 knowledge check new
acc 497 week 5 knowledge check,acc 497 week 5 signature assignment fars caseacc 497 week 5 fars case new,uop acc 497,acc 497,uop acc 497 week 5 tutorial,acc 497 week 5 assignment,uop acc 497 week 5 help
AC321 PNG Government Accounting Test Recording.pptx
Government accounting is a specialized branch of accounting that focuses on the financial management and reporting of government entities. It involves tracking and documenting public funds, ensuring transparency, and adhering to specific accounting standards applicable to the public sector. Government accountants play a crucial role in managing budgets, monitoring expenditures, and producing financial statements for public scrutiny. The complexity arises from the unique nature of government operations, such as multiple funds, regulations, and the need to balance social objectives with fiscal responsibility. The integration of accrual accounting, fund accounting, and compliance requirements distinguishes government accounting from traditional corporate accounting practices.
ACCT 410 Quiz 3TF questions are worth .5 point each1.A fund in.docx
ACCT 410 Quiz 3
T/F questions are worth .5 point each:
1.A fund in itself is a separate legal entity that is established to comply with laws that require that certain transactions be segregated and accounted for as a separate "fund."
F
2.The Financial Accounting Standards Board (FASB) sets generally accepted accounting principles (GAAPs) for non-government not-for-profit organizations, while government non-profit organizations must follow GASB.
T
3.The size of a government's operations does not necessarily coincide with the number of funds it establishes.
T
4.The MDA section of the basic financial statements is an introduction of events that have occurred in the organization as well as the possible effects of events that might happen.
T
5.The government wide financial statements are presented in addition to fund financial statements and include the entity's fiduciary activities.
6.The budget of an NFP organization is not integrated into the record-keeping procedures and the applicable financial statements, as it is for governmental entities.
7.Certain revenues are precluded by GAAP from being recorded in special revenue funds. Revenues that are earmarked for expenditures for major capital projects should be recorded in special revenue funds.
8.NFP organizations adjust the value of their long-term debt for discounts or premiums on issuance of the debt, whereas governments list their long-term debt in the General Long-term Liabilities accounts at face value even though it may have been issued at a discount or at a premium.
9.Because they use full accrual accounting, NFPs account for depreciation. There is an exception, however, in regard to certain assets that have collection value which are preservable in their current condition, and have a claim on resources sufficient to preserve them indefinitely.
10. Proprietary funds use the accrual basis of accounting and the economic resources measurement focus. Accordingly, proprietary funds recognize revenues when they are earned and recognize expenses when a liability is incurred.
11.The basis of accounting describes when transactions are recorded, not what transactions are recorded. Accordingly, allocations such as depreciation and amortization are not recorded as expenditures of governmental funds, nor are long-term liabilities.
12.Governmental funds use the current financial resources measurement focus, which recognizes as expenditures those costs that result in a decrease in current financial resources.
13.Routine employer contributions from the general fund and internal services billings from the enterprise fund are treated as transfers between funds.
14.The City of Virginia Beach issues $5 million in revenue bonds on January 1 to build a water line for the water enterprise fund. Interest is payable every six months. What entry is made for interest expense as of June 30
th
?
0
60,000
45,000
30,000
15.The GASB requires each governmental entity to prepare a CAFR.
16. The budget for Virginia Be.
Solution Manual Advanced Financial Accounting by Baker 9th Edition Chapter 16
Solution Manual, Advanced Accounting, Thomas E. King, Cynthia Jeffrey, Richard E. Baker, Valdean C. Lembke, Theodore Christensen, David Cottrell, Richard Baker, Advanced Financial Accounting, Advanced Financial Accounting by Baker Chapter 18, Advanced Financial Accounting by Baker Chapter 18 9th Edition, 9th Edition,
TF questions are worth .5 point each1.A fund in itself is a sepa.docx
T/F questions are worth .5 point each:
1.A fund in itself is a separate legal entity that is established to comply with laws that require that certain transactions be segregated and accounted for as a separate "fund."
F
2.The Financial Accounting Standards Board (FASB) sets generally accepted accounting principles (GAAPs) for non-government not-for-profit organizations, while government non-profit organizations must follow GASB.
T
3.The size of a government's operations does not necessarily coincide with the number of funds it establishes.
T
4.The MDA section of the basic financial statements is an introduction of events that have occurred in the organization as well as the possible effects of events that might happen.
T
5.The government wide financial statements are presented in addition to fund financial statements and include the entity's fiduciary activities.
6.The budget of an NFP organization is not integrated into the record-keeping procedures and the applicable financial statements, as it is for governmental entities.
7.Certain revenues are precluded by GAAP from being recorded in special revenue funds. Revenues that are earmarked for expenditures for major capital projects should be recorded in special revenue funds.
8.NFP organizations adjust the value of their long-term debt for discounts or premiums on issuance of the debt, whereas governments list their long-term debt in the General Long-term Liabilities accounts at face value even though it may have been issued at a discount or at a premium.
9.Because they use full accrual accounting, NFPs account for depreciation. There is an exception, however, in regard to certain assets that have collection value which are preservable in their current condition, and have a claim on resources sufficient to preserve them indefinitely.
10. Proprietary funds use the accrual basis of accounting and the economic resources measurement focus. Accordingly, proprietary funds recognize revenues when they are earned and recognize expenses when a liability is incurred.
11.The basis of accounting describes when transactions are recorded, not what transactions are recorded. Accordingly, allocations such as depreciation and amortization are not recorded as expenditures of governmental funds, nor are long-term liabilities.
12.Governmental funds use the current financial resources measurement focus, which recognizes as expenditures those costs that result in a decrease in current financial resources.
13.Routine employer contributions from the general fund and internal services billings from the enterprise fund are treated as transfers between funds.
14.The City of Virginia Beach issues $5 million in revenue bonds on January 1 to build a water line for the water enterprise fund. Interest is payable every six months. What entry is made for interest expense as of June 30
th
?
0
60,000
45,000
30,000
15.The GASB requires each governmental entity to prepare a CAFR.
16. The budget for Virginia Beach authorizes e.
Edd731 v8 personal planning documentedd731 v8page 2 of 2
Edd731 v8 personal planning documentedd731 v8page 2 of 2
1. (TCO A) Which of the following distinguishes governmental.docx
1. (TCO A) Which of the following distinguishes governmental entities from nongovernmental not-for-profit organizations?
The power to enact and enforce a tax levy.
Absence of profit motive.
Resource providers do not expect benefits proportional to the resources provided.
Absence of a defined ownership interest that can be sold, transferred, or redeemed.
2. (TCO B)Expenditures are generally recorded and fund liabilities are recognized under which of the following?
When goods and services are received, but only if resources are available in the fund.
When purchases orders are issued, regardless of whether or not resources are available in the fund.
When goods and services are received, regardless of whether or not resources are available in the fund.
When the invoices are paid.
3. (TCO C) The general ledger journal entry in the General Fund to record actual expenditures and record the reversal of the associated encumbrance would include which of the following journal entry?
A debit to the Encumbrance Account.
A credit to the Encumbrance Account.
A credit to Budgetary Fund Balance—Reserve for Encumbrance Account.
A debit to the Accounts Payable account.
4. (TCO D) Which of the following is a true statement regarding the use of a Special Revenue Fund? (Points : 5)
Special Revenue Funds may be used when a government wishes to segregate income for specific purposes.
Special Revenue Funds may only be used when a substantial portion of the resources are provided by restricted or committed revenue sources.
Assigned resources can be accounted for in a Special Revenue Fund.
Once a Special Revenue Fund is established by the governmental entity, it will continue to be a Special Revenue Fund until all of the resources are exhausted.
5. (TCO B) Which of the following is not a true statement regarding the government-wide financial statements? (Points : 5)
The government-wide financial statements are not required to present prior-year data.
The government-wide financial statements include a Statement of Net Assets, Statement of Activities, and Statement of Cash Flows.
The government-wide financial statements include capital assets, include infrastructure, and reflect depreciation, except for the infrastructure using the modified approach.
All of the above are true.
6. (TCO D) A donor pledged $300,000 to thefund raising drive of a local government to assist its police officers in obtaining the latest technology. The pledge was made on July 17, 2011 but was conditioned on the government raising an additional $300,000 from other donors. By the fiscal year-end of June 30, 2012, the local government had raised only $6,000 from other donors. What entry would be made for the initial pledge by the local government during the year ended June 30, 2012? (Points : 5)
Debit a receivable account and credit deferr ...
True or False1. A fund in itself is a separate legal entity that i.docx
True or False
1. A fund in itself is a separate legal entity that is established to comply with laws that require that certain transactions be segregated and accounted for as a separate "fund."
2. The Financial Accounting Standards Board (FASB) sets generally accepted accounting principles (GAAPs) for non-government not-for-profit organizations, while government non-profit organizations must follow GASB.
3. The size of a government’s operations does not necessarily coincide with the number of funds it establishes.
4. The MDA section of the basic financial statements is an introduction of events that have occurred in the organization as well as the possible effects of events that might happen.
5. The government wide financial statements are presented in addition to fund financial statements and include the entity’s fiduciary activities.
6. The budget of an NFP organization is not integrated into the record-keeping procedures and the applicable financial statements, as it is for governmental entities.
7. Certain revenues are precluded by GAAP from being recorded in special revenue funds. Revenues that are earmarked for expenditures for major capital projects should be recorded in special revenue funds.
8. NFP organizations adjust the value of their long-term debt for discounts or premiums on issuance of the debt, whereas governments list their long-term debt in the General Long-term Liabilities accounts at face value even though it may have been issued at a discount or at a premium.
9. Because they use full accrual accounting, NFPs account for depreciation. There is an exception, however, in regard to certain assets that have collection value which are preserved in their current condition, and have a claim on resources sufficient to preserve them indefinitely.
10. Proprietary funds use the accrual basis of accounting and the economic resources measurement focus. Accordingly, proprietary funds recognize revenues when they are earned and recognize expenses when a liability is incurred.
11. The basis of accounting describes when transactions are recorded, not what transactions are recorded. Accordingly, allocations such as depreciation and amortization are not recorded as expenditures of governmental funds, nor are long-term liabilities.
12. Governmental funds use the current financial resources measurement focus, which recognizes as expenditures those costs that result in a decrease in current financial resources.
13. Routine employer contributions from the general fund and internal services billings from the enterprise fund are treated as transfers between funds.
14. When accounting for non-profit entities, the statement of financial position breaks down its assets and liabilities as unrestricted asset, temporarily restricted assets, and permanently restricted assets.
15. The GASB requires each governmental entity to prepare a CAFR.
16. The budget for Silver Spring authorizes expenditures of 12 million and forecasts revenues of 10 million for 20.
Acct 567 final exam solutions 100% correct answers
Acct 567 final exam solutions 100% correct answers
Impact of Government EventsIndicate how each of the following tran.pdf
if l = P + [v] =Q +[w], how must P, Q, v and w be related? note that l= P+[v] be a line with unit
vector v then, [v] is called the span of v, l is a line, P is a point , Q is a point, and [w] is called the
span of w
Solution
Given l=P+[v] is a line where [v] is a span of a unit vector v, we can write [v]=cv, c is a scalar
which spans v.
when c=0, we get P+[v] =P+cv=P+0=P. i.e the point P lies on a line l.
Similarly
l=Q+[w] is a line where [w] is a span of a vector w, we can write [w]=kw, k is a scalar which
spans w.
when k=0, we get Q+[w] =Q+kw=Q+0=Q. i.e the point Q lies on a line l.
From these two points, we understood that the points P and Q lies on the line l. i.e Q=P+nv; n is
a scalar.
since P and Q are on same line l, we can say that [v] and [w] are same by saying that directions
of v and w are same but magnitudes may be different.
Since the directions of v and w are same, we can write the vector w is a scalar combination of
unit vector v,
i.e w=dv, where d is a scalar such that ||w||=|d|.
Finally we can write Q+[w]=(P+nv)+kw = (P+nv)+kdv = P + (n+kd)v = P + [v], both represents
the same line l..
Uop acct 567 week 8 final exam
kellr acct 567 week 8 final exam,kellr acct 567week 8,kellr acct 567week 8,kellr acct 567,kellr acct 567week 8 tutorial,kellr acct 567week 8 assignment,kellr acct 567week 8 help
Governmental entities introduction and general fund accounting
Governmental entities introduction and general fund accounting
Kerala budget Manual Notes uploaded by James Joseph Adhikarathil
Kerala budget Manual Notes uploaded by James Joseph AdhikarathilJamesadhikaram land matter consultancy 9447464502
Kerala budget Manual Notes uploaded by James Joseph Adhikarathil- Kumaranalloor Kottayam Keller acct 567 week 8 final exam
kellr acct 567 week 8 final exam,kellr acct 567week 8,kellr acct 567week 8,kellr acct 567,kellr acct 567week 8 tutorial,kellr acct 567week 8 assignment,kellr acct 567week 8 help
（No Plagiarism） Explain the statement Although many leading organi.docx
（No Plagiarism） Explain the statement: "Although many leading organizations have invested significant resources in developing the culture and routines for this innovation processes, most organizations continue to rely on the efforts of a handful of people and chance. An innovative organization is one that can perfect these routines in addition to creating an innovation culture in the organization that engages people. Five key routines can facilitate its management of the innovation process” (Dooley & O'Sullivan, 2003).
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What made you choose this career path What advice do you hav.docx
What made you choose this career path?
What advice do you have for those hoping to enter this career path?
What were some obstacles you faced upon graduating from college?
Does your career require graduate school? What programs would be acceptable?
Is there anything you wish you would have done differently?
Is it difficult to find a job in this area?
What is a typical work week like?
Etcetera, depending on the field and what you’re interested in.
.
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30,000
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Solution Manual Advanced Financial Accounting by Baker 9th Edition Chapter 16
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5.The government wide financial statements are presented in addition to fund financial statements and include the entity's fiduciary activities.
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9.Because they use full accrual accounting, NFPs account for depreciation. There is an exception, however, in regard to certain assets that have collection value which are preservable in their current condition, and have a claim on resources sufficient to preserve them indefinitely.
10. Proprietary funds use the accrual basis of accounting and the economic resources measurement focus. Accordingly, proprietary funds recognize revenues when they are earned and recognize expenses when a liability is incurred.
11.The basis of accounting describes when transactions are recorded, not what transactions are recorded. Accordingly, allocations such as depreciation and amortization are not recorded as expenditures of governmental funds, nor are long-term liabilities.
12.Governmental funds use the current financial resources measurement focus, which recognizes as expenditures those costs that result in a decrease in current financial resources.
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0
60,000
45,000
30,000
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Edd731 v8 personal planning documentedd731 v8page 2 of 2
Edd731 v8 personal planning documentedd731 v8page 2 of 2
1. (TCO A) Which of the following distinguishes governmental.docx
1. (TCO A) Which of the following distinguishes governmental entities from nongovernmental not-for-profit organizations?
The power to enact and enforce a tax levy.
Absence of profit motive.
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Absence of a defined ownership interest that can be sold, transferred, or redeemed.
2. (TCO B)Expenditures are generally recorded and fund liabilities are recognized under which of the following?
When goods and services are received, but only if resources are available in the fund.
When purchases orders are issued, regardless of whether or not resources are available in the fund.
When goods and services are received, regardless of whether or not resources are available in the fund.
When the invoices are paid.
3. (TCO C) The general ledger journal entry in the General Fund to record actual expenditures and record the reversal of the associated encumbrance would include which of the following journal entry?
A debit to the Encumbrance Account.
A credit to the Encumbrance Account.
A credit to Budgetary Fund Balance—Reserve for Encumbrance Account.
A debit to the Accounts Payable account.
4. (TCO D) Which of the following is a true statement regarding the use of a Special Revenue Fund? (Points : 5)
Special Revenue Funds may be used when a government wishes to segregate income for specific purposes.
Special Revenue Funds may only be used when a substantial portion of the resources are provided by restricted or committed revenue sources.
Assigned resources can be accounted for in a Special Revenue Fund.
Once a Special Revenue Fund is established by the governmental entity, it will continue to be a Special Revenue Fund until all of the resources are exhausted.
5. (TCO B) Which of the following is not a true statement regarding the government-wide financial statements? (Points : 5)
The government-wide financial statements are not required to present prior-year data.
The government-wide financial statements include a Statement of Net Assets, Statement of Activities, and Statement of Cash Flows.
The government-wide financial statements include capital assets, include infrastructure, and reflect depreciation, except for the infrastructure using the modified approach.
All of the above are true.
6. (TCO D) A donor pledged $300,000 to thefund raising drive of a local government to assist its police officers in obtaining the latest technology. The pledge was made on July 17, 2011 but was conditioned on the government raising an additional $300,000 from other donors. By the fiscal year-end of June 30, 2012, the local government had raised only $6,000 from other donors. What entry would be made for the initial pledge by the local government during the year ended June 30, 2012? (Points : 5)
Debit a receivable account and credit deferr ...
True or False1. A fund in itself is a separate legal entity that i.docx
True or False
1. A fund in itself is a separate legal entity that is established to comply with laws that require that certain transactions be segregated and accounted for as a separate "fund."
2. The Financial Accounting Standards Board (FASB) sets generally accepted accounting principles (GAAPs) for non-government not-for-profit organizations, while government non-profit organizations must follow GASB.
3. The size of a government’s operations does not necessarily coincide with the number of funds it establishes.
4. The MDA section of the basic financial statements is an introduction of events that have occurred in the organization as well as the possible effects of events that might happen.
5. The government wide financial statements are presented in addition to fund financial statements and include the entity’s fiduciary activities.
6. The budget of an NFP organization is not integrated into the record-keeping procedures and the applicable financial statements, as it is for governmental entities.
7. Certain revenues are precluded by GAAP from being recorded in special revenue funds. Revenues that are earmarked for expenditures for major capital projects should be recorded in special revenue funds.
8. NFP organizations adjust the value of their long-term debt for discounts or premiums on issuance of the debt, whereas governments list their long-term debt in the General Long-term Liabilities accounts at face value even though it may have been issued at a discount or at a premium.
9. Because they use full accrual accounting, NFPs account for depreciation. There is an exception, however, in regard to certain assets that have collection value which are preserved in their current condition, and have a claim on resources sufficient to preserve them indefinitely.
10. Proprietary funds use the accrual basis of accounting and the economic resources measurement focus. Accordingly, proprietary funds recognize revenues when they are earned and recognize expenses when a liability is incurred.
11. The basis of accounting describes when transactions are recorded, not what transactions are recorded. Accordingly, allocations such as depreciation and amortization are not recorded as expenditures of governmental funds, nor are long-term liabilities.
12. Governmental funds use the current financial resources measurement focus, which recognizes as expenditures those costs that result in a decrease in current financial resources.
13. Routine employer contributions from the general fund and internal services billings from the enterprise fund are treated as transfers between funds.
14. When accounting for non-profit entities, the statement of financial position breaks down its assets and liabilities as unrestricted asset, temporarily restricted assets, and permanently restricted assets.
15. The GASB requires each governmental entity to prepare a CAFR.
16. The budget for Silver Spring authorizes expenditures of 12 million and forecasts revenues of 10 million for 20.
Acct 567 final exam solutions 100% correct answers
Acct 567 final exam solutions 100% correct answers
Impact of Government EventsIndicate how each of the following tran.pdf
if l = P + [v] =Q +[w], how must P, Q, v and w be related? note that l= P+[v] be a line with unit
vector v then, [v] is called the span of v, l is a line, P is a point , Q is a point, and [w] is called the
span of w
Solution
Given l=P+[v] is a line where [v] is a span of a unit vector v, we can write [v]=cv, c is a scalar
which spans v.
when c=0, we get P+[v] =P+cv=P+0=P. i.e the point P lies on a line l.
Similarly
l=Q+[w] is a line where [w] is a span of a vector w, we can write [w]=kw, k is a scalar which
spans w.
when k=0, we get Q+[w] =Q+kw=Q+0=Q. i.e the point Q lies on a line l.
From these two points, we understood that the points P and Q lies on the line l. i.e Q=P+nv; n is
a scalar.
since P and Q are on same line l, we can say that [v] and [w] are same by saying that directions
of v and w are same but magnitudes may be different.
Since the directions of v and w are same, we can write the vector w is a scalar combination of
unit vector v,
i.e w=dv, where d is a scalar such that ||w||=|d|.
Finally we can write Q+[w]=(P+nv)+kw = (P+nv)+kdv = P + (n+kd)v = P + [v], both represents
the same line l..
Uop acct 567 week 8 final exam
kellr acct 567 week 8 final exam,kellr acct 567week 8,kellr acct 567week 8,kellr acct 567,kellr acct 567week 8 tutorial,kellr acct 567week 8 assignment,kellr acct 567week 8 help
Governmental entities introduction and general fund accounting
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Kerala budget Manual Notes uploaded by James Joseph AdhikarathilJamesadhikaram land matter consultancy 9447464502
Kerala budget Manual Notes uploaded by James Joseph Adhikarathil- Kumaranalloor Kottayam Keller acct 567 week 8 final exam
kellr acct 567 week 8 final exam,kellr acct 567week 8,kellr acct 567week 8,kellr acct 567,kellr acct 567week 8 tutorial,kellr acct 567week 8 assignment,kellr acct 567week 8 help
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PRINTED BY: [email protected] Printing is for personal, private use only. No part of this book may
be reproduced or transmitted without publisher's prior permission. Violators will be prosecuted.
1 Mass Communication, Culture, and
Media Literacy
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Learning Objectives
Mass communication, mass media, and the culture that shapes us (and that we shape) are
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̖ Our experiences of the world are increasingly mass mediated.
© Sean Gallup/Getty Images
Define communication, mass communication, mass media, and cu
lture.
Describe the relationships among communication, mass communi
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cation, culture, and those who live in the culture.
Evaluate the impact of technology and economics on those relation
ships.
List the components of media literacy.
Identify key skills required for developing media literacy.
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PRINTED BY: [email protected] Printing is for personal, private use only. No part of this book may
be reproduced or transmitted without publisher's prior permission. Violators will be prosecuted.
YOUR SMARTPHONE’S RADIO ALARM SINGS YOU AWAKE. It’s Sam
Smith, the last few bars of “Stay With Me.” The laughing deejay shouts at you that it’s
7:41 and you’d better get going. But before you do, he adds, listen to a few words from your
friends at Best Buy electronics, home of fast, friendly, courteous service—“Buyer be happy!”
In the living room, you find your roommate has left the television on. You stop for a moment
and listen: The economy is showing stronger signs of rebounding, brightening the employment
picture for new college grads; several states are considering providing free high-speed Internet
to all students to improve their access to the digital world; democratic chaos continues to sweep
across the Middle East; and you deserve a break today at McDonald’s. As you head toward the
bat.
100.0 Criteria10.0 Part 1 PLAAFP The PLAAFP thoroughly an.docx
100.0 %Criteria
10.0 %Part 1: PLAAFP
The PLAAFP thoroughly and adeptly incorporates student's academic strengths, evaluations, performance in classes, and any other relevant issues.
10.0 %Part 2: Present Levels for Transition COE 3.8 [CEC 5.1, ICSI.5.S8, ICSI.5.S15, IGC.5.K1, IGC.5.S7, IGC.5.S23, IGC.5.S24; InTASC 1(b), 2(d), 5(f), 6(v), 8(s), 9(h); MC2, MC3, MC4, MC5]
Preferential learning environment, strengths and interests relating to the transition, and areas in need of improvement for transition are substantially described.
15.0 %Part 2: Transition Plan COE: 3.10 [CEC 5.5, ICSI.5.S8, ICSI.5.S8, ICSI.5.S15, ICSI.5.S17, ICSI.5.S19, IGC.5.K1, IGC.5.K3, IGC.5.K8, IGC.5.S1, IGC.5.S2, IGC.5.S11 IGC.5.S23, IGC.5.S24; InTASC 7(b), 7(e); MC1, MC2, MC4, MC5]
The transition plan demonstrates best practices in identifying proficient, measureable transition plan goals that are aligned with student's interests and present levels. Also includes quality aligned activities/services, persons/agency involved and realistic expected dates of achievement.
10.0 %Part 3: Rationale - Justification COE: 5.1 [ACEI 5.0; CEC 6.1, ICSI.6.K2, ICSI.6.K4 ICSI.6.S1, ICSI.6.S2, ICSI.6.S3, ICSI.6.S4, ICSI.6.S5, ICSI.6.S7, IGC.6.K4, IGC.6.K6, IGC.6.S2; InTASC 9(l), 9(o); MC2, MC3, MC4]
Rationale skillfully justifies content and decisions displayed in PLAAFP, annual goals, and transition plan, convincingly demonstrating how they meet the needs of the student. Claims are fully grounded in CEC Code of Ethics.
15.0 %Part 4: Rationale - Confidentiality COE: 5.8 [CEC 6.1, ICSI.6.S1, ICSI.6.S2, ICSI.6.S4, ICSI.7.S1, IGC.6.K1, IGC.6.K6; InTASC 5(k); MC1, MC2, MC4, MC5]
The rationale thoroughly defends the legal, ethical, and quality requirements related to the management of confidential student information.
10.0 %Reflection COE: 5.4 [CEC 6.2, ICSI.6.S1, ICSI.6.S2, ICSI.6.S4, IGC.6.K1, IGC.6.K2, IGC.6.K3; InTASC 10(h); MC1, MC2, MC4; COE 5.4]
Reflection convincingly relates how foundational knowledge developed relating to providing professional, ethical and legal educational services will be used in future professional practice.
5.0 %Research
Research strongly supports the information presented. Sources are timely, distinctive and clearly address all of the criteria stated in the assignment.
10.0 %Organization
The content is well-organized and logical. There is a sequential progression of ideas that relate to each other. The content is presented as a cohesive unit and provides the audience with a clear sense of the main idea.
10.0 %Mechanics of Writing (includes spelling, punctuation, grammar, language use)
Submission is virtually free of mechanical errors. Word choice reflects well-developed use of practice and content-related language. Sentence structures are varied and engaging.
5.0 %Documentation of Sources (citations, footnotes, references, bibliography, etc., as appropriate to assignment and style)
Sources are documented completely and correctly, as appropria.
100635307FLORIDABUILDINGCODE Sixth Edition(2017).docx
100635307
FLORIDA
BUILDING
CODE Sixth Edition(2017)
Building
Item No. 5601L17
Copyright © 2017 ICC. ALL RIGHTS RESERVED. Accessed by JUAN RUGERO ([email protected]), (-) Order Number #100635307 on Mar 28, 2019 07:24 AM (PDT) pursuant to License
Agreement with ICC. No further reproduction or distribution authorized. Single user only, copying and networking prohibited. ANY UNAUTHORIZED REPRODUCTION OR DISTRIBUTION IS A
VIOLATION OF THE FEDERAL COPYRIGHT ACT AND THE LICENSE AGREEMENT, AND SUBJECT TO CIVIL AND CRIMINAL PENALTIES THEREUNDER.
100635307
Florida Building Code, Building, 6th Edition (2017)
First Printing: July 2017
ISBN: 978-1-60983-687-0
COPYRIGHT © 2017
by
INTERNATIONAL CODE COUNCIL, INC.
ALL RIGHTS RESERVED. This Florida Building Code, Building, 6th Edition (2017) contains substantial copyrighted materi-
als from the 2015 International Building Code®, 3rd printing, which is a copyrighted work owned by the International Code
Council, Inc., that is © 2015 International Code Council, Inc. ALL RIGHTS RESERVED. Without advance written permission
from the copyright owner, no part of this work may be reproduced, distributed or transmitted in any form or by any means,
including, without limitation, electronic, optical or mechanical means (by way of example, and not limitation, photocopying, or
recording by or in an information storage retrieval system). For information on use rights and permissions, please contact: Publi-
cations, 4051 Flossmoor Road, Country Club Hills, IL 60478. Phone 1-888-ICC-SAFE (422-7233).
The following trademarks: “International Code Council,” the “International Code Council” logo, “ICC,” the “ICC” logo, the
“International Building Code,” and the “IBC” are trademarks of the International Code Council, Inc., and may not be used with-
out permission.
PRINTED IN THE U.S.A.
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Agreement with ICC. No further reproduction or distribution authorized. Single user only, copying and networking prohibited. ANY UNAUTHORIZED REPRODUCTION OR DISTRIBUTION IS A
VIOLATION OF THE FEDERAL COPYRIGHT ACT AND THE LICENSE AGREEMENT, AND SUBJECT TO CIVIL AND CRIMINAL PENALTIES THEREUNDER.
100635307
FLORIDA BUILDING CODE — BUILDING, 6th EDITION (2017) iii
PREFACE
History
The State of Florida first mandated statewide building codes during the 1970s at the beginning of
the modern construction boom. The first law required all municipalities and counties to adopt and
enforce one of the four state-recognized model codes known as the “state minimum building
codes.” During the early 1990s a series of natural disasters, together with the increasing complexity
of building construction regulation in vastly changed markets, led to a comprehensive review of the
state building code system. The study revealed that building code adoption and enforcement was
inco.
1003Violence Against WomenVolume 12 Number 11Novembe.docx
1003
Violence Against Women
Volume 12 Number 11
November 2006 1003-1018
© 2006 Sage Publications
10.1177/1077801206293328
http://vaw.sagepub.com
hosted at
http://online.sagepub.com
Conflict and Control
Gender Symmetry and Asymmetry
in Domestic Violence
Michael P. Johnson
The Pennsylvania State University, University Park
Four types of individual partner violence are identified based on the dyadic control
context of the violence. In intimate terrorism, the individual is violent and controlling,
the partner is not. In violent resistance, the individual is violent but not controlling; the
partner is the violent and controlling one. In situational couple violence, although the
individual is violent, neither the individual nor the partner is violent and controlling.
In mutual violent control, the individual and the partner are violent and controlling.
Evidence is presented that situational couple violence dominates in general surveys,
intimate terrorism and violent resistance dominate in agency samples, and this is the
source of differences across studies with respect to the gender symmetry of partner vio-
lence. An argument is made that if we want to understand partner violence, intervene
effectively in individual cases, or make useful policy recommendations, we must make
these distinctions in our research.
Keywords: gender symmetry; intimate terrorism; mutual violent control; situational
couple violence; violent resistance
The central argument of this article is that there are four major types of intimatepartner violence and that the failure to distinguish among them has left us with
a domestic violence literature that, to a large extent, may be uninterpretable. The
types of domestic violence (situational couple violence, intimate terrorism, violent
resistance, and mutual violent control) are defined conceptually in terms of the con-
trol motives of the violent member(s) of the couple, motives that are identified oper-
ationally by patterns of controlling behavior that indicate an attempt to exercise
general control over one’s partner. With respect to implications for the question of
gender symmetry, these types of domestic violence differ dramatically. In hetero-
sexual relationships, intimate terrorism is perpetrated almost exclusively by men,
whereas violent resistance is found almost exclusively among women. The other two
types are gender symmetric. With respect to the general importance of distinguish-
ing among types of violence, I believe that they have different causes, different pat-
terns of development, different consequences, and that they require different forms
of intervention.
1004 Violence Against Women
Resolving the Gender Symmetry Debate
The long-standing argument in the family literature regarding the gender symmetry
of intimate partner violence takes the form of a disagreement about the nature of het-
erosexual intimate partner violence, as if heterosexual partner violence were a single
phenomenon. One side of t.
102120151De-Myth-tifying Grading in Sp.docx
10/21/2015
1
De-Myth-tifying Grading
in Special Education
1980 2015
10/21/2015
2
Primary Purpose
• “the primary purpose of…grades…
(is) to communicate student
achievement to students, parents,
school administrators,
post-secondary institutions and
employers.” and
• To provide teachers with information
for instructional planning.
Taken from “Reporting Achievement at the Secondary School Level: What and How?”, in Communicating Student
Learning: ASCD Yearbook 1996, p. 120.
What makes grading so
hard?
• Teacher preparation programs seldom include course work or
even discussions of recommended practices for grading
students in general, much less for students who may be
struggling learners. As a result, teachers at all grade levels
grapple with issues of fairness in grading.
• Despite the magnitude of this problem, few recommendations
for grading struggling learners can be found in the research
literature or in education policy.
• Urban Grading Legends
10/21/2015
3
Urban Legends:
Bigfoot/Sasquatch
Urban Legends
• I can’t fail a special education
student.
• I give all my Life Skills students an
85.
• The report card grade does not really
mean anything.
10/21/2015
4
Urban Legends
• The grade on the report card can’t be less
than the IEP mastery level (default 70%)
• I teach a lot in my classroom, but I can
only grade the things that are on the IEP.
• I don’t do the grades for my special
education students in my classroom, the
special education teacher does that for
me.
What’s the
problem??
• Some students are not getting REAL
grades.
• Multiple court cases regarding failing
students who are not receiving
appropriate specially designed instruction
or students only get “A’s” and it doesn’t
truly reflect how he/she really performs in
relation to the curriculum
10/21/2015
5
What does the law really
say?
• Neither the Individuals with Disabilities Education Act
(IDEA) nor any other federal education laws contain
requirements for grading. Therefore, each state has
discretion on the issue.
• The TEC is the set of state laws our state legislators have
passed that relate to education. ARD committees do not
have the authority to override state laws. The Texas
Administrative Code (TAC) is the set of rules that the State
Legislature has authorized Texas Education Agency (TEA)
or the State Board to write. ARD committees must also
follow these rules.
• The state statutes apply to all public school students in
Texas regardless of special education eligibility.
Local Grading Policies
TEC §28.0216
(1) “must require a classroom teacher to assign a grade that
reflects the students’ relative mastery of an assignment;
[and]
(2) may not require a classroom teacher to assign a
minimum grade for an assignment without regard to the
student’s quality of work.”
(3) may allow a student a reasonable opportunity to make up
or redo a class .
100.0 Criteria30.0 Flowchart ContentThe flowchart skillful.docx
100.0 %Criteria
30.0 %Flowchart Content
The flowchart skillfully depicts the two possible discipline paths following the manifestation determination. In addition, there are two comprehensively aligned IEP goals for each determination.
40.0 %Legal Issues Analysis
A compelling analysis is included regarding any legal issues raised by the change in Carrie's transportation, proficiently incorporating relevant statutes, regulations, and case decisions.
5.0 %Research
Research strongly supports the information presented. Sources are timely, distinctive and clearly address all of the criteria stated in the assignment.
5.0 %Rationale Organization
The content is well organized and logical. There is a sequential progression of ideas related to each other. The content is presented as a cohesive unit and the audience is provided with a clear sense of the main idea.
5.0 %Overall Flowchart Presentation
The work is well presented. The overall appearance is neat and professional. Work would be highly desirable for public dissemination.
10.0 %Mechanics of Writing (includes spelling, punctuation, grammar, language use)
Submission is virtually free of mechanical errors. Word choice reflects well-developed use of practice and content-related language. Sentence structures are varied and engaging.
5.0 %Documentation of Sources (citations, footnotes, references, bibliography, etc., as appropriate to assignment and style)
Sources are documented completely and correctly, as appropriate to assignment and style, and format is free of error.
100 %Total Weightage
.
100 words agree or disagree to eac questions Q 1.As her .docx
100 words agree or disagree to eac questions
Q 1.
As her defense attorney, I will argue that the officer did not only not read Sally's Miranda rights; he also did not respect her right to consul. After Sally made her allegedly verbal utterance, the Officer should have known to read Sally her rights. I will bring up that during New Jersey v. James P. Kucinski, Oct 26, 2016, the defendant was arrested for the bludgeoning death of his brother. The defendant was taken to police headquarters for questioning after the defendant was advised of his Miranda rights; he requested an attorney. The law enforcement officers terminated the interrogation, spoked with their supervisor, and approximately eight minutes later, the officers returned into the room and advised the defendant that he was being charged with murder. The scare tactic worked, and the defendant asked to speak with the officers. The defendant reluctantly answered a series of questions. Before trial, the defendant moved for suppression motion because the officers did not honor his request for counsel. The court denied the motion, during further questioning the defendant claimed to have acted in self-defense, the defense counsel moved for a mistrial. The trial court denied the motion for mistrial but instructed the jury that the defendant's right to remain silent should be limited to assessing his credibility. The defendant was charged with first-degree murder and third-degree possession of a weapon for unlawful purposes The Appellate Division reversed the defendant's conviction and motion for a new trial due to the prosecutor's question doing cross-examination was improper. The panel concluded that the defendant invoked his right to remain silent by telling law enforcement officers that he did not want to talk or answer questions. The Appellate Division found that the trial court instructions to the jury were flaws, and the supreme court agreed and affirmed. The officers should have stopped all questioning and contacted the defendant's attorney.
New Jersey v. Kucinski (2017). https://law.justia.com/cases/new-jersey/supreme-court/2017/a-58-15.html
Q 2.
My last name begins with a K. so I am answering in the role of prosecutor. Sally was originally pulled over because she had shown probable cause of drunk driving. Upon her traffic stop, Sally was then searched after being arrested and the handgun and drugs were found on her body. The police asked about the two items but did not “interrogate” her. Sally voluntarily answered the arresting officers’ questions and in doing so piled new charges onto her initial arrest charge. I believe that the judge will deny the request to suppress the admission of Sally’s statements. Sally does have rights under the Fifth Amendment, but her statements to the police officers were not coerced out of her. The Cornell Law School website states that the Fifth Amendment, under the self-incrimination clause, if an individual makes a spo.
101118, 4(36 PMCollection – MSA 603 Strategic Planning for t.docx
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Thread: dis 4
Post: dis 4
Author:
Posted Date: October 9, 2018 8:50 PM
Status: Published
Overall Rating:
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(Post is Read)
Brian Mcleod
I would say that for them to move the work and still be ethical defensible are work conditions,
respect for labor laws of the parent company, and job opportunities for the long-term
employees.
To expand on this would be the work conditions. The conditions that the workers have to work
under should be the same conditions that workers in the US have to work under. This involves
safety and environmental protection for the workers.
Labor laws of the host country and “most” of the internally recognized laws must be observed.
Overtime and child labor are a couple of items.
The long-term employees should be given the opportunity to move to another US based plant if
possible or to the new country.
Sometimes because of the state of the industry companies do have to make these decisions or
face possible bankruptcy. This alternative may not be the perfect solution but better than
bankrupting a company that still has operation in the US.
← OK
�
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Thread: DB4
Post: DB4
Author:
Posted Date: October 10, 2018 8:51 PM
Status: Published
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(Post is Read)
Christina Lacroix
It is ethically defensible to outsource production when the outcome of not outsourcing
would negatively impact stakeholders. Organizations define their most important
stakeholders, often the shareholders, as they invested capital. While some risk is
assumed by shareholders as a fiduciary managers have an obligation to the
shareholders to protect their interest when possible. A company risks shareholder
investment (access to capital) and jeopardizes all other stakeholders such as
employees, suppliers, and creditors. An organization cannot risk itself and the other
stakeholders depending upon in order to save employees.
The organization should do its due diligence in securing its outso.
100 words per question, no references needed or quotations. Only a g.docx
100 words per question, no references needed or quotations. Only a general idea or opinion.
A.
· Compare and contrast two works from the Italian Baroque period with two works from the Renaissance. Be sure to note the appearance in the works of the defining characteristics from each period.
· Discuss why artistic expression shifted from the restrained stoicism of the Renaissance to that of the heightened emotion in the religious and other works of the Baroque.
B. From video
Goya -
The Third of May
- If you cannot see this video, click here -
https://youtu.be/e7piV4ocukg
Respond in writing to the following questions after reading Chapter 12, watching the video, and exploring the sites above.
1. Heroism, nationalism, and passion are themes associated with Romanticism. Which
three
landmarks of the nineteenth century are most representative of these themes? You can discuss art, philosophy, or literature.
2. Compare Neoclassicism and Romanticism as styles and sensibilities. What do their differences reflect about patronage, popular taste, and historical change? Provide specific examples from the chapters.
C.
1. From the arts of West Africa, what are some characteristics of African cultural heritage?
2. How did their religious beliefs influence their art and music.
D.
Watch video below
Manet -
Déjeuner
sur
l’herbe -
If you cannot see this video, click
https://youtu.be/3xBGF8H3bQ4
1. Viewers of Manet’s
Déjeuner sur l’herbe
initially responded to its public display by attacking the canvas with their umbrellas. Why?
2. What kind of art has evoked a comparable response in our own time? Do some research online. Find a recent work of art that caused controversy. Summarize the reasons for the controversy and your reaction to it. Try not post the same article as someone else. (This board is not POST FIRST, so you will be able to see what others have posted right away.) If you can, attach a picture of the image you are describing to your posting.
E.
Watch the video below. If you cannot see the video, click here:
https://youtu.be/XyLNPumMMTs
George Braque, Violin and Pitcher, (1909)
•
Pablo Picasso, Guernica, (1937)
•
Marcel Duchamp, Nude Descending a Staircase, (1912)
Respond in writing to the following question after reading Chapter 14 in your text, watching the video above, viewing the Web Assignments, and the sites above.
1. Describe how they three have departed from styles such as symbolism and impressionism of the late nineteenth century.
F.
Take some time to reflect on all we have covered in this course. Then, respond in writing to the following question.
1. After your experience in this course, describe why you feel the humanities are important.
.
100A 22 4 451A 1034 51B 1000 101C 1100 11D 112.docx
100A 2
2 4 4
5
1A 1034 5
1B 1000 10
1C 1100 1
1D 1123 20
1E 1210 5
20 10 10
7
1A 2180 20
1B 1283 20
1C 3629 5
1D 3649 3
1E 4051 15
1F 4211 1
1G 5318 5
100B 1
2 4 1
3
1A 2180 10
1B 1283 10
1C 3629 5
100C 2
0 0 0
3
1A 6774 5
1B 6869 5
1C 6879 2
0 0 0
4
1A 6774 2
1B 6869 5
1C 6879 1
1D 7555 10
100D 1
10 5 3
3
1A 2180 5
1B 3649 2
1C 4211 3
Self-care and Residency Reflection Paper Scoring Rubric -
Content
80 Points
Points Earned
Additional Comments:
All key elements of the assignment are covered in a substantive way.
Write a 700- to 1,050-word paper to reflect on your residency experience and outline your plan for self-care. Please use the self-care and residency reflection paper template posted in Student Materials for this assignment.
Consider the following questions when writing your reflection:
a) What have you learned about yourself during residency?
b) What have you learned about yourself as a counselor-in-training during residency?
c) What are aspects of residency that you enjoyed? Why did you enjoy these aspects?
d) What aspects of residency did you not enjoy? Why did you not enjoy these aspects?
e) What is counselor self-care? Why is it important? Include two separate in-text and end of work references.
f) What strategies for maintaining self-care did you try throughout this program? How can you implement these strategies?
g) How will you know when you are experiencing burnout? What can you do to prevent this?
The content is comprehensive, accurate, and /or persuasive.
The paper links theory to relevant examples of current experience and industry practice and uses the vocabulary of the theory correctly. This refers to the use of literary references. Generally you will need one separate literary reference for each main point (objective) of your paper.
Major points are stated clearly and are supported by specific details, examples, or analysis.
Organization / Development
35 Points
Points Earned
Additional Comments:
The paper has a structure that is clear, logical, and easy to follow.
The paper develops a central theme or idea, directed toward the appropriate audience.
The introduction provides sufficient background on the topic and previews major points.
The conclusion is logical, flows from the body of the paper, and reviews the major points.
Transitions between sentences/ paragraphs/sections aid in maintaining the flow of thought.
The tone is appropriate to the content and assignment.
Mechanics
35 Points
Points Earned
Additional Comments:
The paper, including the title page, reference page, tables, and appendices follow APA guidelines for format.
Citations of original works within the body of the paper follow APA guidelines.
The paper is laid out with effective use of headings, font styles, and white space.
Rules of grammar, usage, and punctuation are followed.
Sentences are complete, clear, concise, and varied.
Spelling is correct.
.
10122018Week 5 Required Reading and Supplementary Materials - .docx
10/12/2018
Week 5 Required Reading and Supplementary Materials - MGMT 670 9042 Strategic Management Capstone (2188)
https://learn.umuc.edu/d2l/le/content/333174/viewContent/13406413/View
/2
Required Readings:
From the UMUC library: (Note: You must search for these articles in the UMUC library. In the case of video links in the UMUC library, exact directions are given on how to find the video.)
Porter's Five-Forces model. (2009). In Encyclopedia of management (6th Ed., pp. 714-717).
From Other websites:
Evaluating the industry. (2012). In Mastering strategic management. Washington, DC: Saylor Academy. Retrieved from https://saylordotorg.github.io/text_mastering-strategic-management/s07-03-evaluating-the-industry.html
The impact of external and internal factors on strategy. (2016, 31 May). In Boundless Management. Retrieved from https://courses.lumenlearning.com/boundless-management/chapter/strategic-management/
Mapping strategic groups. (2012). In Mastering strategic management. Washington, DC: Saylor Academy. Retrieved from https://saylordotorg.github.io/text_mastering-strategic-management/s07-04-mapping-strategic-groups.html
The PESTEL and SCP frameworks. (2016, 26 May). In Boundless management. Retrieved from https://courses.lumenlearning.com/boundless-management/chapter/external-inputs-to-strategy/
The relationship between an organization and its environment. (2012). In Mastering strategic management. Washington, DC: Saylor Academy. Retrieved from https://saylordotorg.github.io/text_mastering-strategic-management/s07-01-the-relationship-between-an- or.html
Strategic group mapping. (2010, October 5). MBA lectures. Retrieved from http://mba-lectures.com/management/strategic- management/1000/strategic-group-mapping.html
Supplementary Materials:
From the UMUC library: (Note: You must search for these articles in the UMUC library. In the case of video links in the UMUC library, exact directions are given on how to find the video.)
Anand, B. N. (2006). Crafting business strategy and environmental scanning [Video]. Harvard Business School Faculty Seminar Series.
Follow these steps to find this video:
Go to http://sites.umuc.edu/library/index.cfm
Type in the entire name of the article: "Crafting business strategy and environmental scanning," into the search box and click on "search."
Click on "multimedia" in the upper left hand corner of the webpage (under "Ask a Librarian.)
Type in the entire name of the article: "Crafting business strategy and environmental scanning," in the box at the top of the page to the left of the word, "Search."
Make sure only "Business Videos" and "Find all my search term" are the only boxes that are checked. Uncheck both "Image Collection" and "Apply equivalent
subjects"
Click on "Search" at the bottom right hand corner of the webpage. It is a small word in a box. The next page shows the article. Click on the article.
Dahab, S. (2008). Five forces. In S. R. Clegg & J. R. Bailey (Eds.), International en.
101416 526 PMAfter September 11 Our State of Exception by .docx
10/14/16 5:26 PMAfter September 11: Our State of Exception by Mark Danner | The New York Review of Books
Page 1 of 11http://www.nybooks.com/articles/2011/10/13/after-september-11-our-state-exception/?printpage=true
After September 11: Our State of Exception
Mark Danner OCTOBER 13, 2011 ISSUE
We are in a fight for our principles, and our first responsibility is to live by them.
—George W. Bush, September 20, 2001
1.
We are living in the State of Exception. We don’t know when it will end, as we don’t know when the War on Terror will
end. But we all know when it began. We can no longer quite “remember” that moment, for the images have long since
been refitted into a present-day fable of innocence and apocalypse: the perfect blue of that late summer sky stained by acrid
black smoke. The jetliner appearing, tilting, then disappearing into the skin of the second tower, to emerge on the other
side as a great eruption of red and yellow flame. The showers of debris, the falling bodies, and then that great blossoming
flower of white dust, roiling and churning upward, enveloping and consuming the mighty skyscraper as it collapses into the
whirlwind.
To Americans, those terrible moments stand as a brightly lit portal through which we were all compelled to step, together,
into a different world. Since that day ten years ago we have lived in a subtly different country, and though we have grown
accustomed to these changes and think little of them now, certain words still appear often enough in the news—
Guantánamo, indefinite detention, torture—to remind us that ours remains a strange America. The contours of this
strangeness are not unknown in our history—the country has lived through broadly similar periods, at least half a dozen or
so, depending on how you count; but we have no proper name for them. State of siege? Martial law? State of emergency?
None of these expressions, familiar as they may be to other peoples, falls naturally from American lips.
What are we to call this subtly altered America? Clinton Rossiter, the great American scholar of “crisis government,”
writing in the shadow of World War II, called such times “constitutional dictatorship.” Others, more recently, have spoken
of a “9/11 Constitution” or an “Emergency Constitution.” Vivid terms all; and yet perhaps too narrowly drawn, placing as
they do the definitional weight entirely on law when this state of ours seems to have as much, or more, to do with politics
—with how we live now and who we are as a polity. This is in part why I prefer “the state of exception,” an umbrella term
that gathers beneath it those emergency categories while emphasizing that this state has as its defining characteristic that it
transcends the borders of the strictly legal—that it occupies, in the words of the philosopher Giorgio Agamben, “a position
at the limit between politics and law…an ambiguous, uncertain, borderline fringe, at the intersection of the legal and the
political.”
Call it, then, the s.
100 words per question, no references needed or quotations. Only.docx
100 words per question, no references needed or quotations. Only a general idea or opinion.
A.
· Compare and contrast two works from the Italian Baroque period with two works from the Renaissance. Be sure to note the appearance in the works of the defining characteristics from each period.
· Discuss why artistic expression shifted from the restrained stoicism of the Renaissance to that of the heightened emotion in the religious and other works of the Baroque.
B. From video
Goya -
The Third of May
- If you cannot see this video, click here -
https://youtu.be/e7piV4ocukg
Respond in writing to the following questions after reading Chapter 12, watching the video, and exploring the sites above.
1. Heroism, nationalism, and passion are themes associated with Romanticism. Which
three
landmarks of the nineteenth century are most representative of these themes? You can discuss art, philosophy, or literature.
2. Compare Neoclassicism and Romanticism as styles and sensibilities. What do their differences reflect about patronage, popular taste, and historical change? Provide specific examples from the chapters.
C.
1. From the arts of West Africa, what are some characteristics of African cultural heritage?
2. How did their religious beliefs influence their art and music.
D.
Watch video below
Manet -
Déjeuner
sur
l’herbe -
If you cannot see this video, click
https://youtu.be/3xBGF8H3bQ4
1. Viewers of Manet’s
Déjeuner sur l’herbe
initially responded to its public display by attacking the canvas with their umbrellas. Why?
2. What kind of art has evoked a comparable response in our own time? Do some research online. Find a recent work of art that caused controversy. Summarize the reasons for the controversy and your reaction to it. Try not post the same article as someone else. (This board is not POST FIRST, so you will be able to see what others have posted right away.) If you can, attach a picture of the image you are describing to your posting.
E.
Watch the video below. If you cannot see the video, click here:
https://youtu.be/XyLNPumMMTs
George Braque, Violin and Pitcher, (1909)
•
Pablo Picasso, Guernica, (1937)
•
Marcel Duchamp, Nude Descending a Staircase, (1912)
Respond in writing to the following question after reading Chapter 14 in your text, watching the video above, viewing the Web Assignments, and the sites above.
1. Describe how they three have departed from styles such as symbolism and impressionism of the late nineteenth century.
F.
Take some time to reflect on all we have covered in this course. Then, respond in writing to the following question.
1. After your experience in this course, describe why you feel the humanities are important.
Edit question's body
.
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- 1. 2 Name: Instructor: Course: Date: Institution Affiliation: Governmental funds are used to report the accounting records of the government. The government uses the statement of financial position and the operating statements to report to the tax payers. This is because most of the government finances are received from the taxes paid by the taxpayers and the government thus owes a responsibility to the taxpayers of accountability. The financial statements are comprised of the balance sheet and statement of operations which include all the revenues, expenditure and changes in the fund balances. Prepaid items and inventories are reported as assets during their purchase. The expenditures are deferred in their recognition till the period in which the assets are consumed or used. The government fund generally focuses on the primary sources, uses and balances of current financial resources in a budget. The government fund includes the following: · General fund · Special revenue funds · Capital projects funds
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