Your portfolio project will provide specific answers to the questions that follow. Apply what you have learned in this course to your answers to these questions.
Use the following templates for this project (they can be found at the bottom of this page):
· ACT410_PortfolioTemplate_EnterpriseFunds
· ACT410_PortfolioTemplate_GovernmentalTypeFunds
· ACT410_PortfolioTemplate_Government-Wide
Introduction
The date is December 31, 2091. You have just risen from a three-month cryogenic sleep during which you traveled from Earth to Europa, the only inhabited moon of Jupiter.
Europa has been colonized since the early 2060's. To encourage development, the United Earth Council (roughly equivalent to a federal government for the planet Earth) gave land grants to colonists willing to leave Earth and settle this new world. The Council also built a series of water purification and power generating plants. These plants utilize the natural geothermal resources of Europa to generate electrical power.
Most of the inhabitants are engaged in the operation of the quarter million-acre farms, which span the temperate zones on either side of the equator. The labor is performed by robots through a centralized computer under the direction of the owner/farmer and family members. Harvests are transported by freighter to Earth. It is a lonely, although profitable life with an average of 10 harvests per Earth year. All banking is performed on Earth through electronic funds transfers. A substantial business sector has developed, servicing the farming operations.
After several decades of hard work, the inhabitants of Europa are beginning to enjoy the rewards of their labors and are seeking some of the services which can only be provided by a local centralized government. They naturally sought to establish this government on Europa and petitioned the United Earth Council for admission to the Council as a member province (roughly equivalent to the 20th century state governments).
Province status was granted by a vote of the Council, and the citizens of Europa acted quickly to organize their new government, which officially began operations on January 1, 2091. One of the tasks facing the new government was to hire qualified people to carry on the day to day business of the government. You represent one of these people, having been highly trained in the subtleties of governmental accounting. Ownership of public facilities, which were constructed by the United Earth Council (Buildings, roads and the electrical power utility), was transferred to the new province as of midnight on 12-31-2090. In return, the Province issued long-term bonds payable which provide for interest and principal payments to the United Earth Council over the next 20 years.
Having no qualified governmental accountants on Europa, the province administrator has simply made notes summarizing the transactions which have occurred since the beginning of operations. Your task is to establish a fund accounting system,.
Continuous Problem – City of Monroe 1Continuous Probl.docxdonnajames55
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.
Continuous Problem – City of Monroe 1Continuous Probl.docxmaxinesmith73660
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.
Exercise 6-8Serial Bond Debt Service Fund Journal Entries .docxrhetttrevannion
Exercise 6-8
Serial Bond Debt Service Fund Journal Entries and Financial Statements.
As of December 31, 2010, New Town had $9,500,000 in 4.5 percent serial bonds outstanding. Cash of $509,000 is the debt service fund’s only asset as of December 31, 2010, and there are no liabilities. The serial bonds pay interest semiannually on January 1 and July 1, with $500,000 in bonds being retired on each interest payment date. Resources for payment of interest are transferred from the General Fund and the debt service fund levies property taxes in an amount sufficient to cover principal payments.
A.
Prepare debt service fund and government-wide entries in general journal form to reflect, as necessary, the following information and transactions for FY 2011.
(1)The operating budget for FY 2011 consists of estimated revenues of $1,020,000 and estimated other financing sources equal to the amount of interest to be paid in FY 2011. Appropriations must be provided for interest payments and bond redemptions on January 1 and July 1.
(2)Cash was received from the General Fund and checks were written and mailed for the January 1 principal and interest payments.
(3)Property taxes in the amount of $1,020,000 were levied (no estimate for uncollectible accounts has been made).
(4)Property taxes in the amount of $1,019,000 were collected.
(5)Cash was received from the General Fund and checks were written and mailed for the July 1 principal and interest payments.
(6)Adjusting entries were made and uncollected taxes receivable were reclassified as delinquent. At the fund level, entries were also made to close budgetary and operating statement accounts. (Ignore closing entries in the government activities journal.)
B.
Prepare a statement of revenues, expenditures, and changes in fund balances for the debt service fund for the year ended December 31, 2011.
C.
Prepare a balance sheet for the debt service fund as of December 31, 2011.
.
such nice.rtfdTXT.rtfFrom Dayana Mirabal [email protected].docxpicklesvalery
such nice.rtfd/TXT.rtf
From: Dayana Mirabal <[email protected]>
Date: July 5, 2016 at 11:14:49 PM EDT
To: Dayana mirabal <[email protected]>
Sent from my iPhone
__MACOSX/such nice.rtfd/._TXT.rtf
For Final Project One, you will use the Final Project One Student Workbook Excel spreadsheet provided for you.
If you would like a refresher course on using various features of Excel, sign in to Atomic Learning and type “Excel” in the search box. This will provide you with options to select the specific level of training that you need (i.e., intro, intermediate, or advanced) and the specific version of Excel that you have (i.e., 2011, 2013, etc.). The trainings are broken down into small, meaningful chunks. Therefore, you should be able to find specific topics at each level that will meet your needs.
IMPORTANT: For the transaction worksheets for each fund, in column A, the part shaded in yellow, code the account 1 for balance sheet accounts and 2 for operating statement accounts. For example, on sheet GF WS, cash is a balance sheet account so in cell A1 you will put 1. These codes will allow the worksheet to automatically populate the operating statement and balance sheet columns on the worksheets. These will automatically populate the corresponding financial statements.
For some funds, you will be required to prepare entries for transactions. Statements will automatically be created (if you properly code column A). You can check your work by ensuring debits equal credits and that the corresponding statements balance.
For other funds, you will be given the completed worksheet for the funds’ transactions and you will be required to prepare the appropriate statements (statements will not automatically be populated from the completed worksheet).
Sheets you are required to complete will have white tabs. Sheets that automatically populate or that have given information will have green tabs.
SAVE YOUR WORK OFTEN!
General Fund
As one of the accountants for the City of Springfield, you will record the following transactions into the accompanying workbooksheet GF WS. Note that some
transactions have already been recorded in the workbook. The city has other accountants who also record transactions.
1. The city levied its general property taxes for the year of $1,580,000. The city estimates that $30,000 of the taxes will prove uncollectible. Record the taxes assuming the city will collect the remaining balance later during the fiscal year.
2. The city collected $1,300,000 of property taxes before the due date for taxes. The remainder of the taxes receivable became delinquent.
3. The city received and vouchered the materials and supplies that were on order from the previous year. The actual cost equaled the estimated cost of these materials and supplies, $19,000. The city records expenditures for materials and supplies when they are consumed. A perpetual inventory system is used.
4. The city incurred and paid salary expenditures as follows:
Accrued salar ...
Hawkins Township has two component units that it is required to incl.pdfamittripathi2002
Hawkins Township has two component units that it is required to include in its reporting entity.
The first, a housing authority, maintains two funds: a general fund and a special revenue fund.
The second, a transportation authority, has but one fund: an enterprise fund. The township itself
has only a general fund.
The fund balance sheets, in highly condensed form, of all three entities are shown below (in
millions). Also presented, as appropriate, are capital assets and long-term obligations that are not
recognized on the fund statements, since the statements are on a modified accrual basis.
1. Assume that both component units qualify for discrete presentation. On its government-wide
statements, the township elects to combine the two units into a single column.
a. Prepare a government-wide statement of net assets (on a full accrual basis) that presents both
the town-ship and its component units.
b. Comment on the significance of the column in which the two component units are presented
2. Suppose instead that the town is required to blend the two component units.
a. Prepare a government-wide statement of net assets. Be sure to show the transportation
authority as a business-type activity.
b. If the township were to prepare fund statements, how would it report the housing authority\'s
special revenue fund? How would it report its general fund?
Solution
1)Government wide net assets: Amounts in $ Township H T Authority H Authority
Consolidated Particulars General fund Capital assets and other long term obligations General
fund General fund Special revenue fund Capital assets and other long term obligations General
fund Capital assets and other long term obligations Special revenue fund Cash and investments
800 50 10 860 Capital assets 140 800 5 45 800 185 5 Less: Accumulated dep. -40 -200
-20 -200 -60 Net capital assets 100 600 25 600 125 5 Total assets 800 100 650 10 5 25
1460 125 5 Long term obligations 30 200 5 200 35 Fund balance 800 450 10 5 1260 5
Total long term obligations 800 30 650 10 5 5 1460 35 5.
The Balance Sheets of the General Fund and the Street and Highway Fu.pdfamritjewellay
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.
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 In
flows, 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 in
flows 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 Equity
Liabilities:
Accounts payable $9,000
Fund equity:
Fund balance—assigned for streets and
highways 180,000
Total liabilities and fund equity $189,000
3–C - This portion of the continuous problem continues the General Fund and special revenue
fund examples by requiring the recording and posting of the budgetary entries. To reduce clerical
effort required for the solution use control accounts for the budgetary accounts, revenues,
expenditures and encumbrances. Subsidiary accounts are not required. Budget information for
the City includes:
a) As of January 1, 2015, the City Council approved and the mayor signed a budget calling for
$11,250,000 in property tax and other revenue, $9,300,000 in appropriations for expenditures,
and $1,700,000 to be transferred to two debt service funds for the payment of principal and
interest. Record the budget for the General Fund and post to the ledger.
b) Also as of January 1, 2015, the City Council approved and the mayor signed a budget for the
Street and Highway Fund that provided for estimated revenues from the state government in the
amount of $1,068,000 and appropriations of $1,047,000. Record the budget and post to the
ledger.
4–C. Part 1. General Fund Transactions
Required:
a. Record journal entries for the following transactions for FY 2015. Make any computations to
the nearest dollar. Journal entry explanations are not required. Use control accounts for revenues,
expenditures and budgetary accounts. It is not necessary to reflect subsidiary ledger entries.
(1) Encumbrances of $ 17,000 for purchase orders outstanding at the end of 2014 were re-
established.
(2) The January 1, 2015, balance in Deferred Inflows – Property Taxes relates to the amount of
the 2014 levy that was expected to be collected more than 60 days after December 31. This
amount should be recognized as 2015 revenues..
The following assumptions and exhibits will be used in prepa.pdfaccostinternational
The following assumptions and exhibits will be used in preparing the practice set. The Town's
opening balances are: (General Ledgers are already posted) Exhibif a The following budget was
approved for 20X year:Exhibit B The following payrolls were prepared and recorded during the first
two months. The towr pays all employees on a bi-weekly basis.The following abstracts were paid
during the two-month period of our practice set. Exhibitc Abstract Abstract 22 - This was originally
encumbered.A. Accounting Entries January 2 - The budget included in Exhibit A is journalized and
posted to the appropriate ledgers. January 2 - Real Property Tax bills are prepared and mailed
amounting to $50,000. January 5 - Sales Tax Revenues ($10,000) for the 4tin quarter of last year
is received. January 10 - A State aid youth claim is prepared and submitted for $1,000. Moneys
are anticipated to be received during the town's fiscal year. January 15 - Payroll # 1 in Exhibit B is
paid. January 20 - Received prior year State aid claim accrued minus $500 disallowance. January
29 - Payroll 2 in Exhibit B is paid. January 30 - Abstract #1 in Exhibit C is paid. January 31 - Tax
Collector remits tax moneys in the amount of $40,000. February 1 - The Police Department issues
purchase order #1 for equipment (3120.2) in the amount of $13,000. February 2 - Recelves State
aid for youth program in the amount of $1,100($100 adjustment for mathematical mistake).
February 10 - Tax Collector submits balance of taxes ($10,000) in addition to $200 in interest.
February 16 - Payroll #3 in Exhibit B is paid. February 17 - The Police Department issues
purchase order #2 for equipment in the amount of $9,000. (Hint: If there is insufficient
appropriations, transfer from 3120.4.) February 22 - Paid Abstract 2 Exhibit C.Record Payroll 4
Exhibit B. Payroll should charge 80 percent to month of February, 20 percent should be attributed
to March. B. Adjusting Entries 1. Park equipment in the amount of $4,000. (7110.2) was received
but never recorded. 2. A State aid claim has just been submitted $5,000 (youth program). C.
Prepare Closing Entries D. Prepare Year-End Financial Statements (Form of Statements in
Packet).
Continuous Problem – City of Monroe 1Continuous Probl.docxdonnajames55
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.
Continuous Problem – City of Monroe 1Continuous Probl.docxmaxinesmith73660
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.
Exercise 6-8Serial Bond Debt Service Fund Journal Entries .docxrhetttrevannion
Exercise 6-8
Serial Bond Debt Service Fund Journal Entries and Financial Statements.
As of December 31, 2010, New Town had $9,500,000 in 4.5 percent serial bonds outstanding. Cash of $509,000 is the debt service fund’s only asset as of December 31, 2010, and there are no liabilities. The serial bonds pay interest semiannually on January 1 and July 1, with $500,000 in bonds being retired on each interest payment date. Resources for payment of interest are transferred from the General Fund and the debt service fund levies property taxes in an amount sufficient to cover principal payments.
A.
Prepare debt service fund and government-wide entries in general journal form to reflect, as necessary, the following information and transactions for FY 2011.
(1)The operating budget for FY 2011 consists of estimated revenues of $1,020,000 and estimated other financing sources equal to the amount of interest to be paid in FY 2011. Appropriations must be provided for interest payments and bond redemptions on January 1 and July 1.
(2)Cash was received from the General Fund and checks were written and mailed for the January 1 principal and interest payments.
(3)Property taxes in the amount of $1,020,000 were levied (no estimate for uncollectible accounts has been made).
(4)Property taxes in the amount of $1,019,000 were collected.
(5)Cash was received from the General Fund and checks were written and mailed for the July 1 principal and interest payments.
(6)Adjusting entries were made and uncollected taxes receivable were reclassified as delinquent. At the fund level, entries were also made to close budgetary and operating statement accounts. (Ignore closing entries in the government activities journal.)
B.
Prepare a statement of revenues, expenditures, and changes in fund balances for the debt service fund for the year ended December 31, 2011.
C.
Prepare a balance sheet for the debt service fund as of December 31, 2011.
.
such nice.rtfdTXT.rtfFrom Dayana Mirabal [email protected].docxpicklesvalery
such nice.rtfd/TXT.rtf
From: Dayana Mirabal <[email protected]>
Date: July 5, 2016 at 11:14:49 PM EDT
To: Dayana mirabal <[email protected]>
Sent from my iPhone
__MACOSX/such nice.rtfd/._TXT.rtf
For Final Project One, you will use the Final Project One Student Workbook Excel spreadsheet provided for you.
If you would like a refresher course on using various features of Excel, sign in to Atomic Learning and type “Excel” in the search box. This will provide you with options to select the specific level of training that you need (i.e., intro, intermediate, or advanced) and the specific version of Excel that you have (i.e., 2011, 2013, etc.). The trainings are broken down into small, meaningful chunks. Therefore, you should be able to find specific topics at each level that will meet your needs.
IMPORTANT: For the transaction worksheets for each fund, in column A, the part shaded in yellow, code the account 1 for balance sheet accounts and 2 for operating statement accounts. For example, on sheet GF WS, cash is a balance sheet account so in cell A1 you will put 1. These codes will allow the worksheet to automatically populate the operating statement and balance sheet columns on the worksheets. These will automatically populate the corresponding financial statements.
For some funds, you will be required to prepare entries for transactions. Statements will automatically be created (if you properly code column A). You can check your work by ensuring debits equal credits and that the corresponding statements balance.
For other funds, you will be given the completed worksheet for the funds’ transactions and you will be required to prepare the appropriate statements (statements will not automatically be populated from the completed worksheet).
Sheets you are required to complete will have white tabs. Sheets that automatically populate or that have given information will have green tabs.
SAVE YOUR WORK OFTEN!
General Fund
As one of the accountants for the City of Springfield, you will record the following transactions into the accompanying workbooksheet GF WS. Note that some
transactions have already been recorded in the workbook. The city has other accountants who also record transactions.
1. The city levied its general property taxes for the year of $1,580,000. The city estimates that $30,000 of the taxes will prove uncollectible. Record the taxes assuming the city will collect the remaining balance later during the fiscal year.
2. The city collected $1,300,000 of property taxes before the due date for taxes. The remainder of the taxes receivable became delinquent.
3. The city received and vouchered the materials and supplies that were on order from the previous year. The actual cost equaled the estimated cost of these materials and supplies, $19,000. The city records expenditures for materials and supplies when they are consumed. A perpetual inventory system is used.
4. The city incurred and paid salary expenditures as follows:
Accrued salar ...
Hawkins Township has two component units that it is required to incl.pdfamittripathi2002
Hawkins Township has two component units that it is required to include in its reporting entity.
The first, a housing authority, maintains two funds: a general fund and a special revenue fund.
The second, a transportation authority, has but one fund: an enterprise fund. The township itself
has only a general fund.
The fund balance sheets, in highly condensed form, of all three entities are shown below (in
millions). Also presented, as appropriate, are capital assets and long-term obligations that are not
recognized on the fund statements, since the statements are on a modified accrual basis.
1. Assume that both component units qualify for discrete presentation. On its government-wide
statements, the township elects to combine the two units into a single column.
a. Prepare a government-wide statement of net assets (on a full accrual basis) that presents both
the town-ship and its component units.
b. Comment on the significance of the column in which the two component units are presented
2. Suppose instead that the town is required to blend the two component units.
a. Prepare a government-wide statement of net assets. Be sure to show the transportation
authority as a business-type activity.
b. If the township were to prepare fund statements, how would it report the housing authority\'s
special revenue fund? How would it report its general fund?
Solution
1)Government wide net assets: Amounts in $ Township H T Authority H Authority
Consolidated Particulars General fund Capital assets and other long term obligations General
fund General fund Special revenue fund Capital assets and other long term obligations General
fund Capital assets and other long term obligations Special revenue fund Cash and investments
800 50 10 860 Capital assets 140 800 5 45 800 185 5 Less: Accumulated dep. -40 -200
-20 -200 -60 Net capital assets 100 600 25 600 125 5 Total assets 800 100 650 10 5 25
1460 125 5 Long term obligations 30 200 5 200 35 Fund balance 800 450 10 5 1260 5
Total long term obligations 800 30 650 10 5 5 1460 35 5.
The Balance Sheets of the General Fund and the Street and Highway Fu.pdfamritjewellay
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.
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 In
flows, 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 in
flows 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 Equity
Liabilities:
Accounts payable $9,000
Fund equity:
Fund balance—assigned for streets and
highways 180,000
Total liabilities and fund equity $189,000
3–C - This portion of the continuous problem continues the General Fund and special revenue
fund examples by requiring the recording and posting of the budgetary entries. To reduce clerical
effort required for the solution use control accounts for the budgetary accounts, revenues,
expenditures and encumbrances. Subsidiary accounts are not required. Budget information for
the City includes:
a) As of January 1, 2015, the City Council approved and the mayor signed a budget calling for
$11,250,000 in property tax and other revenue, $9,300,000 in appropriations for expenditures,
and $1,700,000 to be transferred to two debt service funds for the payment of principal and
interest. Record the budget for the General Fund and post to the ledger.
b) Also as of January 1, 2015, the City Council approved and the mayor signed a budget for the
Street and Highway Fund that provided for estimated revenues from the state government in the
amount of $1,068,000 and appropriations of $1,047,000. Record the budget and post to the
ledger.
4–C. Part 1. General Fund Transactions
Required:
a. Record journal entries for the following transactions for FY 2015. Make any computations to
the nearest dollar. Journal entry explanations are not required. Use control accounts for revenues,
expenditures and budgetary accounts. It is not necessary to reflect subsidiary ledger entries.
(1) Encumbrances of $ 17,000 for purchase orders outstanding at the end of 2014 were re-
established.
(2) The January 1, 2015, balance in Deferred Inflows – Property Taxes relates to the amount of
the 2014 levy that was expected to be collected more than 60 days after December 31. This
amount should be recognized as 2015 revenues..
The following assumptions and exhibits will be used in prepa.pdfaccostinternational
The following assumptions and exhibits will be used in preparing the practice set. The Town's
opening balances are: (General Ledgers are already posted) Exhibif a The following budget was
approved for 20X year:Exhibit B The following payrolls were prepared and recorded during the first
two months. The towr pays all employees on a bi-weekly basis.The following abstracts were paid
during the two-month period of our practice set. Exhibitc Abstract Abstract 22 - This was originally
encumbered.A. Accounting Entries January 2 - The budget included in Exhibit A is journalized and
posted to the appropriate ledgers. January 2 - Real Property Tax bills are prepared and mailed
amounting to $50,000. January 5 - Sales Tax Revenues ($10,000) for the 4tin quarter of last year
is received. January 10 - A State aid youth claim is prepared and submitted for $1,000. Moneys
are anticipated to be received during the town's fiscal year. January 15 - Payroll # 1 in Exhibit B is
paid. January 20 - Received prior year State aid claim accrued minus $500 disallowance. January
29 - Payroll 2 in Exhibit B is paid. January 30 - Abstract #1 in Exhibit C is paid. January 31 - Tax
Collector remits tax moneys in the amount of $40,000. February 1 - The Police Department issues
purchase order #1 for equipment (3120.2) in the amount of $13,000. February 2 - Recelves State
aid for youth program in the amount of $1,100($100 adjustment for mathematical mistake).
February 10 - Tax Collector submits balance of taxes ($10,000) in addition to $200 in interest.
February 16 - Payroll #3 in Exhibit B is paid. February 17 - The Police Department issues
purchase order #2 for equipment in the amount of $9,000. (Hint: If there is insufficient
appropriations, transfer from 3120.4.) February 22 - Paid Abstract 2 Exhibit C.Record Payroll 4
Exhibit B. Payroll should charge 80 percent to month of February, 20 percent should be attributed
to March. B. Adjusting Entries 1. Park equipment in the amount of $4,000. (7110.2) was received
but never recorded. 2. A State aid claim has just been submitted $5,000 (youth program). C.
Prepare Closing Entries D. Prepare Year-End Financial Statements (Form of Statements in
Packet).
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 ...
2. Number, street, and room, suite number or PO box
Huettenstrasse 3
Common Consolidated Corporate Tax Base (CCCTB) HDB AG DATA BASE
Empirical Foundations of Information and Software Science III
The Harmonised Database is the world's largest goods and services database and is embedded in all EUIPO online filings and in classification tools such as TMClass or Similarity. The HDB contains terms that are agreed by all the regional and national IP offices of the EU together with EUIPO.
3. City or town
Duesseldorf
4. State/Province/Region
North Rhine - Westphalia
5. Country (including postal code)
Germany 40215
6. GIIN
G11998.GRPCH.SL.276
7. TIN
GR094504379
8. Filer contact (name)
Evangelos Goutos
9. Filer contact (title)
Mister
10. Filer contact (phone number)
+49 15222811272
A Brief Overview of Budget :
Introduction, Meaning of Government Budget, Objective of Government Budget, Components of Budget, Revenue Receipts, Capital Receipts, Budget Expenditure, Measures of Government Deficit
(with some latest data)
1 Which of the following accounts of a governmental unit is credit.docxcuddietheresa
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.
The State General Accounting Department is the Institution that ensures the proper planning and rigorous management of public funds. It oversees state accounts. The State Accountant General, appointed by the government on the recommendation of the Minister of the Economy and Finance, is in charge of the Department. The organisational structure of the General Accounting Department is complex and connected to other institutions at both the central and local level. In 2019 the State General Accounting Department celebrated its 150 year anniversary.
Your NamePractical ConnectionYour NameNOTE To insert a .docxnettletondevon
Your Name
Practical Connection
Your Name
NOTE: To insert a different Cover Page select the Insert tab from the Ribbon, then the cover page you want. Insert Your Name. Enter Your Industry and Phase below. You can use this template if you wish. Please erase this note before you submit.
Table of Contents
Phase 1: Educational and Employment History 2
Educational History and Goals (Include Certifications) 2
Employment History and Goals (Do NOT mention the name of the company you are writing about). 2
Phase 2: Telecommunications and Network Security Protocols implemented by your company (Fully describe 3 of the following components. Do NOT mention your company’s name, only the Industry) 2
Hosts and Nodes 2
IPv4 versus IPv6 2
Firewall 2
Virtual Private Network (VPN) 3
Proxy Servers 3
Network Address Translation (NAT) 3
Routers, Switches, and Bridges 3
The Domain Name System (DNS) 3
Intrusion Detection Systems and Intrusion Prevention Systems (IDS/IPS) 3
Network Access Control 3
Phase 3: As a Security Consultant and based on what you have learned in this course, how would you improve your company’s Telecommunications and Network Security Protocols? 3
Improvement 1 3
Improvement 2 3
Improvement 3 3
Bibliography 4
NOTE: To include a Word generated TOC select the References tab from the Ribbon, then Table of Contents. Select the format you wish. Remember, to use the built-in TOC you must use the MS Word “Styles” format from the Ribbon, specifically “Heading 1” for each phase heading, “Heading 2” for the phase sub-headings and “Normal” for the body.
Remember to update the TOC after adding any data to the body of the paper. To update the TOC simply click anywhere in the TOC, select Update Table, then select Update entire table and OK.
Please erase this note before you submit.Phase 1: Educational and Employment HistoryEducational History and Goals (Include Certifications)
Type Your Data Here.
NOTE: For each Phase you must have at least 2 references. Please use the References feature of Microsoft Word to manage your references.
To add a reference to the database do the following:
Select References from the Ribbon
Select Style, then APA
Select Insert Citation
Select Add New Source
Select Type of Source
Fill in the required information, select OK
To insert a reference from the database do the following:
Place the cursor just before the period at the end of the sentence. Then select Insert Citation and select the correct reference from the list (Sewart, 2014).
Please erase this note before you submit.Employment History and Goals (Do NOT mention the name of the company you are writing about).
Type Your Data Here. Type Your Data Here. Type Your Data Here. Type Your Data Here. Type Your Data Here.Phase 2: Telecommunications and Network Security Protocols implemented by your company (Fully describe 3 of the following components. Do NOT mention your company’s name, only the Industry)Hosts and Nodes
Type Your Data Here. Type Your Data Here. Type Your Da.
Your namePresenter’s name(s) DateTITILE Motivatio.docxnettletondevon
Your name:
Presenter’s name(s):
Date:
TITILE:
Motivation(s)/Statement of problem(s):
Objective(s):
Approach(s):
a. Materials:
b. Methods:
Findings:
Conclusions
LETTERS
nature materials | VOL 3 | APRIL 2004 | www.nature.com/naturematerials 249
T issue engineering aims to replace, repair or regeneratetissue/organ function, by delivering signalling molecules andcells on a three-dimensional (3D) biomaterials scaffold that
supports cell infiltration and tissue organization1,2. To control cell
behaviour and ultimately induce structural and functional tissue
formation on surfaces, planar substrates have been patterned with
adhesion signals that mimic the spatial cues to guide cell attachment
and function3–5. The objective of this study is to create biochemical
channels in 3D hydrogel matrices for guided axonal growth. An agarose
hydrogel modified with a cysteine compound containing a sulphydryl
protecting group provides a photolabile substrate that can be
patterned with biochemical cues. In this transparent hydrogel we
immobilized the adhesive fibronectin peptide fragment, glycine–
arginine–glycine–aspartic acid–serine (GRGDS),in selected volumes of
the matrix using a focused laser.We verified in vitro the guidance effects
of GRGDS oligopeptide-modified channels on the 3D cell migration
and neurite outgrowth. This method for immobilizing biomolecules in
3D matrices can generally be applied to any optically clear hydrogel,
offering a solution to construct scaffolds with programmed spatial
features for tissue engineering applications.
Hydrogels have been widely studied as tissue scaffolds because they
are biocompatible and non-adhesive to cells, allowing cell adhesion
to be programmed in6–8. Current microfabrication methods for
3D hydrogel matrices with controlled intrinsic structure mainly
include photolithographic patterning9–11, microfluidic patterning12,
electrochemical deposition13 and 3D printing14. Notably, although these
layering techniques can conveniently shape the hydrogel on X–Y planes,
they have limited control over both the coherence of the layers along the
z direction and the local chemistry. Combining photolabile hydrogel
matrices with focused light provides the possibility of eliminating the
layering process and directly modifying the local physical or chemical
properties in 3D. This results in a promising (and perhaps facile) way to
fabricate novel tissue constructs15,16, as is described herein to control cell
behaviour by controlling the local chemical properties of gels.
Reconstituting adhesive biomolecules into biomaterials is of great
importance to understanding cell–substrate interactions that can be
translated to tissue-regeneration designs. Using 2D lithographic
techniques, adhesive biomolecules can be localized in arbitrary shapes
and sizes17,18. For example, patterning narrow strips of the extracellular
matrix (ECM) adhesion protein, laminin, on non-cell-adhesive 2D
substrates elicited.
More Related Content
Similar to Your portfolio project will provide specific answers to the questi.docx
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 ...
2. Number, street, and room, suite number or PO box
Huettenstrasse 3
Common Consolidated Corporate Tax Base (CCCTB) HDB AG DATA BASE
Empirical Foundations of Information and Software Science III
The Harmonised Database is the world's largest goods and services database and is embedded in all EUIPO online filings and in classification tools such as TMClass or Similarity. The HDB contains terms that are agreed by all the regional and national IP offices of the EU together with EUIPO.
3. City or town
Duesseldorf
4. State/Province/Region
North Rhine - Westphalia
5. Country (including postal code)
Germany 40215
6. GIIN
G11998.GRPCH.SL.276
7. TIN
GR094504379
8. Filer contact (name)
Evangelos Goutos
9. Filer contact (title)
Mister
10. Filer contact (phone number)
+49 15222811272
A Brief Overview of Budget :
Introduction, Meaning of Government Budget, Objective of Government Budget, Components of Budget, Revenue Receipts, Capital Receipts, Budget Expenditure, Measures of Government Deficit
(with some latest data)
1 Which of the following accounts of a governmental unit is credit.docxcuddietheresa
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.
The State General Accounting Department is the Institution that ensures the proper planning and rigorous management of public funds. It oversees state accounts. The State Accountant General, appointed by the government on the recommendation of the Minister of the Economy and Finance, is in charge of the Department. The organisational structure of the General Accounting Department is complex and connected to other institutions at both the central and local level. In 2019 the State General Accounting Department celebrated its 150 year anniversary.
Your NamePractical ConnectionYour NameNOTE To insert a .docxnettletondevon
Your Name
Practical Connection
Your Name
NOTE: To insert a different Cover Page select the Insert tab from the Ribbon, then the cover page you want. Insert Your Name. Enter Your Industry and Phase below. You can use this template if you wish. Please erase this note before you submit.
Table of Contents
Phase 1: Educational and Employment History 2
Educational History and Goals (Include Certifications) 2
Employment History and Goals (Do NOT mention the name of the company you are writing about). 2
Phase 2: Telecommunications and Network Security Protocols implemented by your company (Fully describe 3 of the following components. Do NOT mention your company’s name, only the Industry) 2
Hosts and Nodes 2
IPv4 versus IPv6 2
Firewall 2
Virtual Private Network (VPN) 3
Proxy Servers 3
Network Address Translation (NAT) 3
Routers, Switches, and Bridges 3
The Domain Name System (DNS) 3
Intrusion Detection Systems and Intrusion Prevention Systems (IDS/IPS) 3
Network Access Control 3
Phase 3: As a Security Consultant and based on what you have learned in this course, how would you improve your company’s Telecommunications and Network Security Protocols? 3
Improvement 1 3
Improvement 2 3
Improvement 3 3
Bibliography 4
NOTE: To include a Word generated TOC select the References tab from the Ribbon, then Table of Contents. Select the format you wish. Remember, to use the built-in TOC you must use the MS Word “Styles” format from the Ribbon, specifically “Heading 1” for each phase heading, “Heading 2” for the phase sub-headings and “Normal” for the body.
Remember to update the TOC after adding any data to the body of the paper. To update the TOC simply click anywhere in the TOC, select Update Table, then select Update entire table and OK.
Please erase this note before you submit.Phase 1: Educational and Employment HistoryEducational History and Goals (Include Certifications)
Type Your Data Here.
NOTE: For each Phase you must have at least 2 references. Please use the References feature of Microsoft Word to manage your references.
To add a reference to the database do the following:
Select References from the Ribbon
Select Style, then APA
Select Insert Citation
Select Add New Source
Select Type of Source
Fill in the required information, select OK
To insert a reference from the database do the following:
Place the cursor just before the period at the end of the sentence. Then select Insert Citation and select the correct reference from the list (Sewart, 2014).
Please erase this note before you submit.Employment History and Goals (Do NOT mention the name of the company you are writing about).
Type Your Data Here. Type Your Data Here. Type Your Data Here. Type Your Data Here. Type Your Data Here.Phase 2: Telecommunications and Network Security Protocols implemented by your company (Fully describe 3 of the following components. Do NOT mention your company’s name, only the Industry)Hosts and Nodes
Type Your Data Here. Type Your Data Here. Type Your Da.
Your namePresenter’s name(s) DateTITILE Motivatio.docxnettletondevon
Your name:
Presenter’s name(s):
Date:
TITILE:
Motivation(s)/Statement of problem(s):
Objective(s):
Approach(s):
a. Materials:
b. Methods:
Findings:
Conclusions
LETTERS
nature materials | VOL 3 | APRIL 2004 | www.nature.com/naturematerials 249
T issue engineering aims to replace, repair or regeneratetissue/organ function, by delivering signalling molecules andcells on a three-dimensional (3D) biomaterials scaffold that
supports cell infiltration and tissue organization1,2. To control cell
behaviour and ultimately induce structural and functional tissue
formation on surfaces, planar substrates have been patterned with
adhesion signals that mimic the spatial cues to guide cell attachment
and function3–5. The objective of this study is to create biochemical
channels in 3D hydrogel matrices for guided axonal growth. An agarose
hydrogel modified with a cysteine compound containing a sulphydryl
protecting group provides a photolabile substrate that can be
patterned with biochemical cues. In this transparent hydrogel we
immobilized the adhesive fibronectin peptide fragment, glycine–
arginine–glycine–aspartic acid–serine (GRGDS),in selected volumes of
the matrix using a focused laser.We verified in vitro the guidance effects
of GRGDS oligopeptide-modified channels on the 3D cell migration
and neurite outgrowth. This method for immobilizing biomolecules in
3D matrices can generally be applied to any optically clear hydrogel,
offering a solution to construct scaffolds with programmed spatial
features for tissue engineering applications.
Hydrogels have been widely studied as tissue scaffolds because they
are biocompatible and non-adhesive to cells, allowing cell adhesion
to be programmed in6–8. Current microfabrication methods for
3D hydrogel matrices with controlled intrinsic structure mainly
include photolithographic patterning9–11, microfluidic patterning12,
electrochemical deposition13 and 3D printing14. Notably, although these
layering techniques can conveniently shape the hydrogel on X–Y planes,
they have limited control over both the coherence of the layers along the
z direction and the local chemistry. Combining photolabile hydrogel
matrices with focused light provides the possibility of eliminating the
layering process and directly modifying the local physical or chemical
properties in 3D. This results in a promising (and perhaps facile) way to
fabricate novel tissue constructs15,16, as is described herein to control cell
behaviour by controlling the local chemical properties of gels.
Reconstituting adhesive biomolecules into biomaterials is of great
importance to understanding cell–substrate interactions that can be
translated to tissue-regeneration designs. Using 2D lithographic
techniques, adhesive biomolecules can be localized in arbitrary shapes
and sizes17,18. For example, patterning narrow strips of the extracellular
matrix (ECM) adhesion protein, laminin, on non-cell-adhesive 2D
substrates elicited.
Your nameProfessor NameCourseDatePaper Outline.docxnettletondevon
Your name
Professor Name
Course
Date
Paper Outline
Thesis: Thesis statement here
I. Rough draft of introduction to essay/paper
II. First Major Point
A. Secondary point
B. Secondary point
C. Transition sentence into next paragraph
III. Second Major Point
A. Secondary point
B. Secondary point
C. Transition sentence into next paragraph
IV. Third Major Point
A. Secondary point
B. Secondary point
C. Transition sentence into next paragraph
(If there are more points, add them as items V, VI, etc. appropriately)
1
V. Rough draft of conclusion of essay/paper
A. Summary of discussion
B. Final observations
Works Cited
Livingston, James C. Anatomy of the Sacred: An Introduction to Religion. 6th ed. Upper Saddle River, N.J.: Pearson/Prentice Hall, 2009.
Rodrigues, Hillary, and John S. Harding. Introduction to the Study of Religion. Routledge, 2009.
.
Your name _________________________________ Date of submission _.docxnettletondevon
Your name: _________________________________ Date of submission: ______________________
ENG201 Milestone 4: #MyWordsChangeLives Project Outline
#MyWordsChangeLives Project Outline
#wordschangelives
Instructions: Save this document on your own computer. Type into each box and expand it as needed for the length of your response. Answer thoroughly!
PART 1: PERSONAL REFLECTION
TOPIC: What is one problem, issue, or need in the world, or in your own community, that you care a lot about?
PERSONAL CONNECTION: Why is this particular issue important to you? Is there something in your life experience or academic studies that relates?
ROOT CAUSE HYPOTHESIS: What do you think are some of the root causes of this issue? Explain.
AUDIENCE HYPOTHESIS: Based on the causes you have identified, who would be a good audience for you to try to make a change on this issue? Why?
RESEARCH QUESTIONS: The next step is research, What are 3 questions related to your issue that you want to answer during your research? Think of information that might help you better understand the issue in order to address or solve it.
PART 2: RESEARCH SUMMARY
SOURCE #1: Include APA-formatted citation here, including link if applicable:
How can you tell that this is a reliable source?
In this column, make a list of the most important facts or statistics you learned from this source:
In this column, explain in your own words why the facts you included to the left are important:
What was the most important thing you learned from this source? Why?
SOURCE #2: Include APA-formatted citation here, including link if applicable:
How can you tell that this is a reliable source?
In this column, make a list of the most important facts or statistics you learned from this source:
In this column, explain in your own words why the facts you included to the left are important:
What was the most important thing you learned from this source? Why?
SOURCE #3: Include APA-formatted citation here, including link if applicable:
How can you tell that this is a reliable source?
In this column, make a list of the most important facts or statistics you learned from this source:
In this column, explain in your own words why the facts you included to the left are important:
What was the most important thing you learned from this source? Why?
PART 3: PROJECT PLANNING OUTLINE
CREATE YOUR OWN TEXT-BASED CAMPAIGN!
Start outlining the components of your final project here.
You will explain each choice in greater detail and polished prose for your final project.
Headline: What is the “headline” of your campaign? What phrase or hashtag will you use? Why those words?
Message: What is the subtext of the campaign? In other words, what messages are you communicating by the headline?
Audience: With whom is your campaign de.
Your NameECD 310 Exceptional Learning and InclusionInstruct.docxnettletondevon
Your Name
ECD 310: Exceptional Learning and Inclusion
Instructor
Date
Inclusive and Differentiated Learning and Assessments
Hint 1: This template is intended to guide you; however, you’re encouraged to add or delete from this format as long as your final product aligns with the assignment requirements found under Week 3>Assignment.
Hint 2: Delete these highlighted “hints” before final submission.
Hint 3: Delete the prompt text included on each slide and replace it with your own content.
Only use this template if you are enrolled in the Bachelor of Arts in Early Childhood Education
Introduction
On this slide, provide a brief introduction to the topic of standardized assessment.
Hint: For help creating and editing slides in PowerPoint, see this guide on Creating PowerPoint Presentations.
Including All Students
On this slide, describe how you will ensure that all students are included in assessments and how you will make decisions about how children participate in assessments.
Accessibility for All
Summarize how you will make sure that the assessments are designed for accessibility by all.
Ensuring Fairness and Validity
Explain how you will make sure the assessment results are fair and valid.
Reporting the Results
Describe the importance of reporting the results of the assessment for all students.
Evaluating the Process
Examine how you will continually evaluate the assessment process to improve it and ensure student success.
Hint: Use scholarly sources in your presentation to support your ideas. Remember to include in-text citations.
Rationale
Explain your rationale, based on the age of children you plan to work with, the reasons why you would use standardized assessments.
Some reasons might be programmatic planning, differentiating instruction, identifying individual needs, and ensuring alignment with standards.
Hint: Make sure to support your reasoning with at least one scholarly source.
Collaboration
Discuss how, as an early childhood educator, you will collaborate with your colleagues to differentiate the assessment tools you will use to support the children you work with.
Conclusion
Include a brief conclusion to bring closure to your presentation.
.
Your Name University of the Cumberlands ISOL634-25 P.docxnettletondevon
Your Name
University of the Cumberlands
ISOL634-25 Physical Security
Week 17 Discussion Board
Professor Richards
Date
What is defensible space?
According to Fennelly (2013), defensible space is a surrogate term for the range of
mechanisms real and symbolic barriers, strongly defined areas of influence, improved
opportunities for surveillance that combine to bring an environment under the control of its
residents. To provide maximum security and control over an area, it should first be divided into
smaller, clearly defined areas or zones, which describe the defensible space (Wayland, 2015).
What is Crime Prevention through Environmental Design?
Crime Prevention through Environmental Design (CPTED) is a multidisciplinary
approach to the reduction of crime and the associated enhancement of the perception of personal
safety by inhabitants of an environment (Tipton & Nozaki, 2007). White (2014) stated that
CPTED is a concept in the security industry, basically meaning that you may be able to reduce
criminal acts from occurring with the proper design and planning of an environment. In theory,
Commented [MR1]: (Ensure you indent)
Commented [MR2]: (This is how you cite in the body of
your sentence)
Commented [MR3]:
Commented [MR4]: (This is how you cite at the end of
your sentences.
Commented [MR5]: Please use sub-headers for each
question you are answering
Commented [MR6]: Last names and year only
Commented [MR7]: Please cite
Commented [MR8]: You need to have in-text citation to
support your work. Without in-text citation your work is not
credible
you can make changes to the physical environment that allow for better physical and operational
controls of the property; as a result, it can further your crime prevention strategies.
References
Fennelly, L. J. (2013). Effective physical security (Fourth edition. ed.). Amsterdam: Butterworth-
Heinemannis an imprint of Elsevier.
Tipton, H. F., & Nozaki, M. K. (2007). Information security management handbook (6th ed.).
Boca Raton: Auerbach Publications.
Wayland, B. A. (2015). Emergency preparedness for business professionals : How to mitigate
and respond to attacks against your organization (1st edition. ed.). Wlatham, MA:
Elsevier.
White, J. M. (2014). Security risk assessment : Managing physical and operational security.
Amsterdam ; Boston: Butterworth-Heinemann is an imprint of Elsevier.
Commented [MR9]: You must have in-text citations along
with a reference list and they must correspond with each
other
Commented [MR10]: Last names with abbreviated first
name and year
Your Name
University of the Cumberlands
ISOL634-25 Physical Security
Week 17 Discussion Board
Professor Richards
Date
What is defensible space?
According to Fennelly (2013), defensible space is a surrogate term for the range of
mechanisms real and symbolic barriers, strongly defined areas of influence, improved
opportu.
Your Name Professor Name Subject Name 06 Apr.docxnettletondevon
Your Name:
Professor Name:
Subject Name:
06 April 2019
Active exhibition
For most people, a hospital is a place that we don't want to go, but we may have to go if
we get ill. Pain and death brought by diseases terrify us, which make us avoid thinking
of a hospital, not to mention visiting a hospital if not necessary. As for me, a hospital is a
special place. My father is a doctor who helps thousands of patients get well. I spent my
childhood watching him cure patients and bring happiness back to their life. A hospital
represents hope and wellness to patients and their loved ones, and we cannot simply
correlate it with the negative image brought by diseases, form an idea for illness and
even hospital fear. I want to propose a series of exhibitions to awaken people's outdated
and even prejudiced views, just like “A Hacker Manifesto” taught us. We need to bring
this spirit to break the perception in the traditional sense. This exhibition, I hope to let
patients or visitors think more deeply about what disease or disability has brought us.
Inspired by ‘A Hacker Manifesto’, I want to subvert mundane ideas and provide a
completely new experience to hospital visitors through this exhibition. Many relate their
past bad experiences and sad stories with hospitals. Thus, they hold a negative and
prejudice attitude toward the hospital and refuse to change. In this exhibition, I will
present the ‘hope’ and ‘wellness’ side of the hospital. Instead of breaking us down, a
hospital is protecting us from losing health or even life. Also, I want to exhibit the
optimism and fortitude the patients have when they fight against diseases. The shining
qualities they maintain to win the battle of life are so inspiring. We can understand the
meaning of life better from the hospital exhibition.
To organize an impressive exhibition, I choose a comprehensive hospital with a large
amount of patients. In this way, more people will be attracted to the exhibition in the
hospital than in smaller hospitals. They can enjoy the exhibition works when they wait in
line. There are many kinds of patients in general hospitals. I hope to bring some new
concept or idea to the patient.
After comparing several local hospitals in San Francisco, I decided to choose the
hospital in Kaiser Permanente. Kaiser's hospitals are widely distributed, and almost all
of California's medical systems are involved. Exhibitions can have more widely flowed,
and the community around Kaiser is rich. There are companies as well as residential
areas and even schools. The success of the exhibition can benefit the surrounding
communities more broadly.
Kaiser Permanente Campus in San Francisco
For a specific location, I chose the Kaiser Permanente San Francisco Medical Center
and Medical Offices (2425 Geary Blvd, San Francisco, CA 94115). In the lobby of the
entrance, you can see a very wide area, on the righ.
Your muscular system examassignment is to describe location (su.docxnettletondevon
Your muscular system exam/assignment
is to describe location (superior & inferior attachments, action and innervations of the following muscles: please make sure to describe that mentioned above on each muscles.
Deltoid
Triceps brachii
Biceps brachii
Coracobrachialis
Brachialis
Brachioradialis
Sternocleidomastoid
Trapezius
Latissimus Dorsi
Supraspinatus
Infraspinatus
Subscapularis
Sartorius
Iliotibial tract/band
Tensor Fascia Lata
Describe glenohumeral joint (anatomy, ligaments, and movements at this articulation).
.
Your midterm will be a virtual, individual assignment. You can choos.docxnettletondevon
Your midterm will be a virtual, individual assignment. You can choose one of the following to complete:
-Website (sites.google.com or wordpress.com)
-Blog (blogger.com or tumblr)
-Vlog
You have to find a way to tie in
ALL
of the following topics in your multimedia midterm project:
-Cellular Reproduction
-Meiosis
-DNA structure/Function
-Bacteria and Archaea
-Protists
You'll either have to explain your information at an elementary, lay (someone not familiar with science), or the scientific level.
Your midterm project will be due on February 26, 2020 at 11:59 pm.
In your project you aren’t giving definitions, you’re explaining in a unique way how all the topics tie in together. If you choose elementary you need to be creative and engaging as they have a short attention span and have little to no knowledge of science. For the lay audience you’ll need to relate it to the real world or real world events. Think of this audience as explaining these subjects to your mother or grandmother. For the scientific audience, you must use scientific language and present your information in a matter of fact way. This requires an innovative mindset.
.
Your local art museum has asked you to design a gallery dedicated to.docxnettletondevon
Your local art museum has asked you to design a gallery dedicated to works of art from one of the following movements:
Modernism
You may use Word or PowerPoint to design your gallery.
You will design your gallery as if you were guiding a visitor to each work of art.
In your gallery, include the following:
A brief introduction to your gallery, which includes a description of the movement and the time period to which your gallery is dedicated.
Six images of works of art that incorporate the characteristics significant to movement and time period. Along with each image of a work of art, include the citation for the work of art. A summary of how the media (materials), methods, and subject are significant to that time period and region, using appropriate art terminology.
A summary of how iconographic, historical, political, philosophical, religious, and social factors of the movement are reflected in the work of art.
Make use of at least three scholarly sources
Cite your sources
.
Your letter should include Introduction – Include your name, i.docxnettletondevon
Your letter should include:
Introduction – Include your name, if you are a full-time or part-time student, your program name and your semester of study.
Body of letter – Why do you think you qualify for an award? Include your volunteer work within the community.
Conclusion – Show your appreciation for being considered and include how receiving an award will assist with your education.
.
Your legal analysis should be approximately 500 wordsDetermine.docxnettletondevon
Your legal analysis should be approximately 500 words
Determine whether Mr. Johnson discriminated against Ms. Djarra based on religion.
Discuss whether Mr. Johnson offered reasonable accommodations to Ms. Djarra.
Identify the amount and type of damages to be awarded, if any.
The Religious Discrimination – Reasonable Accommodations analysis
Tip for what I need for the analysis section: An analysis section draws meaning from the events that occurred. Go in depth about the implications of their viewpoints or actions.
.
Your Last Name 1Your Name Teacher Name English cl.docxnettletondevon
Your Last Name 1
Your Name
Teacher Name
English class number
Due Date
Title
Start typing here. Delete the notes below after you read through them.
Indent each paragraph and use double spacing and the following formatting:
1 inch margins
Times New Roman
12 point font type
DO NOT use any of the following:
NO border,
NO word art,
NO drawings,
NO ALL CAPS,
NO exclamation points!,
Your Last Name 2
NO underlining,
NO bold,
NO italics (except for references to literature)
NO different font types, sizes or colors.
.
Your job is to delegate job tasks to each healthcare practitioner (U.docxnettletondevon
Your job is to delegate job tasks to each healthcare practitioner (Use the Staffing Table).
Instructions:
Fill in the
Staffing Table
or describe what tasks each person will perform during the day shift.
Use a Staffing Model (primary, team, or modular nursing) to help make your decision.
Your paper should be:
Typed according to APA style for margins, formatting and spacing standards
Typed into a Microsoft Word document or complete the Staffing Table, save the file, and then upload the file
.
Your job is to look at the routing tables and DRAW (on a piece of pa.docxnettletondevon
Your job is to look at the routing tables and DRAW (on a piece of paper) the topology based on the information in the routing tables. All of the LANS have the first address (.1). Your deliverable is to draw the topology, with the router names, with the interface names and addresses based on the information given. Please take a picture of your drawing and attach it to the dropbox.
I already did this assignment. i am attaching my work also, i am so confused about these ports. i am attaching, my professors note as well. PLEASE READ IT CAREFULLY. and fix it
you did not list the serial ports correctly. The serial ports are what connect the routers together. 2 connecting serial ports will have addresses on the SAME network. The serial port does not stick out of the router like the LANs, the serial ports connect the routers to each other.
.
Your job is to design a user interface that displays the lotto.docxnettletondevon
Your job is to design a user interface that displays the lotto balls that are drawn when drawing up to balls from 5 total of 30 balls.
Use 5 image elements to display the ball images from this zipfile:
lottoballs.zip
(I WILL ATTACH THE FILE)
Use a button to perform the drawing.
Use a Lotto class object in the script lotto-class.js to simulate drawing the balls.
Use a CSS file to set the fonts, colors, and sizes of the elements on your page.
Include a link back to your index page. ** ONLY SHOW FIVE BALLS IN HTML
The Lotto class object draws the balls with replacement and sorts them in numeric order before outputting them.
Allow the user to choose how many balls from which to draw and how many balls to draw. This provides a variety of Lotto games to play.
.
Your Introduction of the StudyYour Purpose of the stud.docxnettletondevon
Your
Introduction
of the Study
Your
Purpose
of the study
Your
Methodology
Add your ethical considerations for the survey to your Methodology
Add your measurement strategy to your Methodology
Include a copy of the questionnaire or survey in the Methodology
Provide your
Data Analysis
with survey results
Data results should be provided in graphic form, making them user-friendly information
Provide your
Conclusion
regarding the study. Be sure to tell how well you answered your research question, the status of your hypothesis (true/false), and the value of your survey results for your topic moving forward
USE the attached paper to complete final.
.
Your instructor will assign peer reviewers. You will review a fell.docxnettletondevon
Your instructor will assign peer reviewers. You will review a fellow student's Week 1 materials and provide substantive and constructive feedback to them on the direction for their final paper (250 word minimum). Is something useful missing from the outline? Do you know additional sources (or places to find good sources) the person might want to include? Do you understand clearly his or her topic and thesis?
Fellow Student week I material:
Title of Paper: Long Term Effects of Child Abuse and Neglect.
Introduction:
The voice that is hardly heard. Child abuse and neglect have become predators within human history. As time has passed the outstanding cases that have come about over the many years have raised many eyebrows and society has become appreciative to the revilement of these evil acts within all communities. Child abuse and neglect can take place in a home as well as outside a home places many couldn’t even imagine such as within our school system as well as playgrounds. Even though many times these evil acts take place within a home it can be done by family, friends and acquaintances of the child. Child abuse and neglect can be performed in various ways such as neglect, physical abuse, sexual abuse, psychological abuse and emotional abuse.
Direct Statement and Research Question:
The voice that is hardly heard. Can child abuse and child neglect affect an individual?
Proposal:
The paper that I am presenting to you today will explore the aspects of child abuse, child neglect, effects of the abuse, signs of abuse, signs of neglect, symptoms, risk factors, treatment and prevention. Individuals have their own presumptions of their definition of child abuse as well as child neglect. Some of those presumptions that I have heard were the failure to provide enough love to a child, the failure to provide enough necessities to a child. Child neglect and abuse goes deeper than this the emotional neglect, physical neglect and medical neglect. Where a child sustained physical injuries due to the act of hitting, shaking, burning and kicking describes physical abuse. Sexual activity that the child cannot consent of or comprehend refers to sexual abuse. These acts involve anal and genital intercourse, oral contact, and fondling. Emotional as well as psychological abuse involves those words of putting children down, vulgar language, screaming and yelling can all involve emotional as well as psychological abuse towards a child.
Methodology and Data:
I plan on delivering my methodology through statistics such as research journals and individuals in society that also work with children who have been abused as well as neglected such as interviewing social workers, teachers, health professionals and individuals within society. Understanding that many abused children do not come forward because of that fear that has been placed in them. The fear of becoming the blame, the fear of being rejected or refused, the fear of the blame and the fear of being ashamed so.
Your initial reading is a close examination of the work youve c.docxnettletondevon
Your initial reading is a close examination of the work you've chosen before you read about it. In order to describe what you see, you might consider:
What do you notice first? Why? What do the colors convey? How? How is the space occupied? Is there a foreground and a background (2D) or is the piece sculptural (3D) with mass and volume? Is there an implied shape, such as a triangle, square, or circle, that brings balance to the composition? Are there diagonal lines that make it dynamic?
Next, read the materials provided about the work of art. You are welcome to do additional research on the internet as long as you use reputable websites, such as those from museums and art publications. Go back to your piece and take an even closer look. Think about what you've read and what you see. How does its meaning deepen from additional information the work of art?
Then, consider how the formal elements play into the artist's intention or audience's interpretation of the work. Making connections and observations about form and content are the key to writing a strong analysis. Remember to cite as appropriate.
Include several of areas from the first and second points to bring you to the third point.
1. Initial Reading (what do you see and understand when you first look at the work?)
Medium (materials)
Formal Elements
Subject
2. Contextual Research
Content
History
Emphasis
Effect
Symbolism
Relevance
Political Parallels
Social Implications
Audience?
Influences?
Captions/Title/Text
Ethical/Logical/Emotional Appeal?
3. Meaning
Bring it together. What does the work of art mean? Develop a persuasive, cohesive analysis that includes what you see through form and context.
.
Your initial posting must be no less than 200 words each and is due .docxnettletondevon
Your initial posting must be no less than 200 words each and is due
no later than Wednesday 11:59 PM EST/EDT.
The day you post this will count as one of your required four unique postings.
Identify the standard that courts use to qualify someone as an expert witness. Then discuss the standards used to allow that individual's testimony in court. Here, you will want to refer to the Federal Rules of Evidence as well as the Daubert Standard and several other important landmark cases. Include in your response the Saint Leo core value of integrity.
Saint Leo Core Value of Integrity:
The commitment of Saint Leo University to excellence demands that its members live its mission and deliver on its promise. The faculty, staff, and students pledge to be honest, just, and consistent in word and deed.
.
The Indian economy is classified into different sectors to simplify the analysis and understanding of economic activities. For Class 10, it's essential to grasp the sectors of the Indian economy, understand their characteristics, and recognize their importance. This guide will provide detailed notes on the Sectors of the Indian Economy Class 10, using specific long-tail keywords to enhance comprehension.
For more information, visit-www.vavaclasses.com
The Roman Empire A Historical Colossus.pdfkaushalkr1407
The Roman Empire, a vast and enduring power, stands as one of history's most remarkable civilizations, leaving an indelible imprint on the world. It emerged from the Roman Republic, transitioning into an imperial powerhouse under the leadership of Augustus Caesar in 27 BCE. This transformation marked the beginning of an era defined by unprecedented territorial expansion, architectural marvels, and profound cultural influence.
The empire's roots lie in the city of Rome, founded, according to legend, by Romulus in 753 BCE. Over centuries, Rome evolved from a small settlement to a formidable republic, characterized by a complex political system with elected officials and checks on power. However, internal strife, class conflicts, and military ambitions paved the way for the end of the Republic. Julius Caesar’s dictatorship and subsequent assassination in 44 BCE created a power vacuum, leading to a civil war. Octavian, later Augustus, emerged victorious, heralding the Roman Empire’s birth.
Under Augustus, the empire experienced the Pax Romana, a 200-year period of relative peace and stability. Augustus reformed the military, established efficient administrative systems, and initiated grand construction projects. The empire's borders expanded, encompassing territories from Britain to Egypt and from Spain to the Euphrates. Roman legions, renowned for their discipline and engineering prowess, secured and maintained these vast territories, building roads, fortifications, and cities that facilitated control and integration.
The Roman Empire’s society was hierarchical, with a rigid class system. At the top were the patricians, wealthy elites who held significant political power. Below them were the plebeians, free citizens with limited political influence, and the vast numbers of slaves who formed the backbone of the economy. The family unit was central, governed by the paterfamilias, the male head who held absolute authority.
Culturally, the Romans were eclectic, absorbing and adapting elements from the civilizations they encountered, particularly the Greeks. Roman art, literature, and philosophy reflected this synthesis, creating a rich cultural tapestry. Latin, the Roman language, became the lingua franca of the Western world, influencing numerous modern languages.
Roman architecture and engineering achievements were monumental. They perfected the arch, vault, and dome, constructing enduring structures like the Colosseum, Pantheon, and aqueducts. These engineering marvels not only showcased Roman ingenuity but also served practical purposes, from public entertainment to water supply.
Read| The latest issue of The Challenger is here! We are thrilled to announce that our school paper has qualified for the NATIONAL SCHOOLS PRESS CONFERENCE (NSPC) 2024. Thank you for your unwavering support and trust. Dive into the stories that made us stand out!
The French Revolution, which began in 1789, was a period of radical social and political upheaval in France. It marked the decline of absolute monarchies, the rise of secular and democratic republics, and the eventual rise of Napoleon Bonaparte. This revolutionary period is crucial in understanding the transition from feudalism to modernity in Europe.
For more information, visit-www.vavaclasses.com
Unit 8 - Information and Communication Technology (Paper I).pdfThiyagu K
This slides describes the basic concepts of ICT, basics of Email, Emerging Technology and Digital Initiatives in Education. This presentations aligns with the UGC Paper I syllabus.
How to Create Map Views in the Odoo 17 ERPCeline George
The map views are useful for providing a geographical representation of data. They allow users to visualize and analyze the data in a more intuitive manner.
Operation “Blue Star” is the only event in the history of Independent India where the state went into war with its own people. Even after about 40 years it is not clear if it was culmination of states anger over people of the region, a political game of power or start of dictatorial chapter in the democratic setup.
The people of Punjab felt alienated from main stream due to denial of their just demands during a long democratic struggle since independence. As it happen all over the word, it led to militant struggle with great loss of lives of military, police and civilian personnel. Killing of Indira Gandhi and massacre of innocent Sikhs in Delhi and other India cities was also associated with this movement.
How to Make a Field invisible in Odoo 17Celine George
It is possible to hide or invisible some fields in odoo. Commonly using “invisible” attribute in the field definition to invisible the fields. This slide will show how to make a field invisible in odoo 17.
Your portfolio project will provide specific answers to the questi.docx
1. Your portfolio project will provide specific answers to the
questions that follow. Apply what you have learned in this
course to your answers to these questions.
Use the following templates for this project (they can be found
at the bottom of this page):
· ACT410_PortfolioTemplate_EnterpriseFunds
· ACT410_PortfolioTemplate_GovernmentalTypeFunds
· ACT410_PortfolioTemplate_Government-Wide
Introduction
The date is December 31, 2091. You have just risen from a
three-month cryogenic sleep during which you traveled from
Earth to Europa, the only inhabited moon of Jupiter.
Europa has been colonized since the early 2060's. To encourage
development, the United Earth Council (roughly equivalent to a
federal government for the planet Earth) gave land grants to
colonists willing to leave Earth and settle this new world. The
Council also built a series of water purification and power
generating plants. These plants utilize the natural geothermal
resources of Europa to generate electrical power.
Most of the inhabitants are engaged in the operation of the
quarter million-acre farms, which span the temperate zones on
either side of the equator. The labor is performed by robots
through a centralized computer under the direction of the
owner/farmer and family members. Harvests are transported by
freighter to Earth. It is a lonely, although profitable life with an
average of 10 harvests per Earth year. All banking is performed
on Earth through electronic funds transfers. A substantial
business sector has developed, servicing the farming operations.
After several decades of hard work, the inhabitants of Europa
are beginning to enjoy the rewards of their labors and are
seeking some of the services which can only be provided by a
local centralized government. They naturally sought to establish
this government on Europa and petitioned the United Earth
Council for admission to the Council as a member province
2. (roughly equivalent to the 20th century state governments).
Province status was granted by a vote of the Council, and the
citizens of Europa acted quickly to organize their new
government, which officially began operations on January 1,
2091. One of the tasks facing the new government was to hire
qualified people to carry on the day to day business of the
government. You represent one of these people, having been
highly trained in the subtleties of governmental accounting.
Ownership of public facilities, which were constructed by the
United Earth Council (Buildings, roads and the electrical power
utility), was transferred to the new province as of midnight on
12-31-2090. In return, the Province issued long-term bonds
payable which provide for interest and principal payments to the
United Earth Council over the next 20 years.
Having no qualified governmental accountants on Europa, the
province administrator has simply made notes summarizing the
transactions which have occurred since the beginning of
operations. Your task is to establish a fund accounting system,
prepare summary journal entries recording all transactions, and
prepare the year end 12-31-2091 financial statements for the
Province.
Instructions:
Your completed projects should include:
· Fund-basis financial statements, including a Budget
Comparison Statement for the General Fund.
· Ledgers (t-accounts) with journal entries for each fund and
account group
Check figures:
General fund cash:
$143,249
General fund unassigned fund balance:
85,229
Governmental funds: Total fund balance
1,948,249
Enterprise fund cash:
69,500
3. Enterprise fund net position:
54,183
A set of Excel templates (Excel) is available for your use.
Please turn in the printed copy of each worksheet.
PROVINCE OF EUROPA
Transaction list for the year ended December 31, 2091.
Account Structure:
Because the Province has a limited number of revenue sources,
revenue control accounts are not used. Rather, General Fund
revenues are directly recorded into the following accounts:
property taxes, sales taxes, fees licenses and permits, program
fees, and intergovernmental grants). Similarly, expenditures are
recorded directly into the following accounts: general
government operations, public safety, education, capital outlay,
and debt service: principal and interest.
The Province established the Bureau of Electricity and Water to
operate as an enterprise fund. The enterprise fund reports
expenses by object category using the following account titles:
salaries, supplies, depreciation, and interest.
There are no fiduciary, special revenue, permanent, or internal
service funds. The government uses account groups to record
general fixed assets and general long-term debt.
Beginning Balances:
1. At 12-31-2090, the remaining cash and supplies on hand in
the government offices were transferred to the new Province
government. The opening trial balance for the Province for 1-1-
2091 was as follows:
GENERAL FUND
Trial balance
Jan. 1, 2091
debits
credits
Cash
4. 18,000
Fund Balance:
Supplies
13,000
31,000
Assigned (Reserved for encumbrances).
11,806
Unassigned
19,194
31,000
The supplies were office supplies for general government
operations. The reserve for encumbrances relates to a purchase
order placed in December of 2090 for engineering services (see
item # 7, below). The Province honors outstanding
encumbrances from previous years, and the encumbrance should
be re-established for 2091. For purposes of the Budgetary
Comparison Statement, amounts are charged to the budget in the
year they are initially encumbered, regardless of when the
expenditure is incurred.
2. On December 31, 2090, the United Earth Council (U.E.C.)
transferred the fixed assets which have been constructed with
U.E.C. funds. The Province Council assigned custody of these
assets to the general Province government and the Bureau of
Electricity and Water as follows:
5. Useful Salvage
Government
Bureau
Life
Value
Buildings, roads, and other structures
$1,395,000
$450,000
10
$0
Equipment
480,000
150,000
5
0
Geothermal Generators
0
650,000
5
0
Total
$1,875,000
$1,250,000
==========
==========
In return for these assets, the Province government issued
$1,875,000, 10 percent general obligation serial bonds.
Principal payments of $93,750 and interest payments on the
bonds are to be paid at the end of each year, starting on
December 31, 2091.
6. Similarly, the Bureau of Electricity and Water issued (at face
value) $1,250,000, 10 percent long-term revenue bonds in
exchange for the capital assets listed above. The bonds call for
annual interest payments on January 1 and mature on January 1,
2101. Since these events occurred on the last day of 2090, they
represent beginning balances for 2091.
Current Year Transactions:
3. The government of the Europa Province established the
Bureau of Electricity and Water. The Bureau of Electricity and
Water is in charge of providing the power and water for
residents and the Province government. On January 1, 2091, the
Province government agreed to contribute $300,000 for
establishment of the Bureau of Electricity and Water, and
transferred cash on February 1, 2091.
4. On January 1, 2091, The Province Council approved budgets
for 2091 as follows:
Budget Items
Province Government (General Fund)
Capital Additions
Bureau of Electricity and Water
Revenue and other financing sources
Property Taxes
Sales Taxes
Fees, Licenses and Permits
Charges for Services (Bureau)
Program Fees: Education
Intergovernmental grants
Transfer from General Fund
Proceeds from Bond Issues
$3,720,000
750,000
250,000
70,000
470,000
8. 2,750,000
3,000,000
1,875,000
5. On January 10, 2091, a cash grant of $450,000 was received
from the United Earth Council for operation of the Province.
The grant provisions stipulate the funds are to be used for
general operations of the government.
6. On January 31, 2091, $3,700,000 in property taxes were
levied. Of this, $111,000 (3% of property taxes) is estimated to
be uncollectible. The remaining tax bills are expected to be
collected within 60 days following the end of the fiscal year.
During 2091, $3,030,000 was collected and $104,000 are
identified as uncollectible and written off.
7. On January 5, 2091, the engineering report ordered in
December of the previous year (see item 1 above) was received
along with an invoice for of $ 11,501. The invoice was
immediately paid. The engineering report was for general
government operations.
8. During 2091, the Province government placed orders
amounting to $940,000 for supplies. All the supplies ordered
were received during the year with an invoice price of $935,000
(there are no outstanding encumbrances for supplies). $900,000
was paid during the year. The supplies were distributed by
major functions of government as follows:
General
Public Safety
Operation Education
9. Total
Order placed
$390,000
$400,000
$150,000
$940,000
Invoice prices
395,000
400,000
140,000
935,000
The government uses the consumption method of recording
supplies – (i.e., expenditure is determined by the amount of
supplies used – not purchased – during a period).
9. During 2091, the Bureau of Electricity and Water placed
orders amounting to $1,200,000 for supplies. The supplies were
received with an invoice price of $1,100,000. Of this,
$1,045,000 was paid before year end.
10. The Province Council approved the construction of a new
school building at an estimated cost of $2,750,000. The
issuance of $2,500,000 in general obligation long-term bonds
was authorized to finance the cost of construction. In addition,
the Province government agreed to provide $250,000 for the
construction project.
11. On March 31, 2091, the Province government transferred
$250,000 to the school building capital project.
12. On April 1, 2091, $2,500,000 in 10 percent general
obligation long-term bonds were issued for $2,580,000. The
premium of $80,000 was reserved for redemption of the bonds,
while the principal was set aside for construction of the school.
The bonds call for annual interest payments on March 31, and
mature on April 1, 2111.
13. On June 1, 2091, the school building contract was awarded
to the lowest bidder for $2,600,000, including planning and
architect's fees.
14. On November 30, 2091, the progress billings of $1,250,000
10. for the school building were received from the contractor, and $
850,000 was paid on December 31, 2091. The remaining balance
is expected to be paid in January 2092. Liabilities resulting
from capital additions are recorded in “Contracts Payable,”
(rather than Accounts Payable).
15. The Board of the Bureau of Electricity and Water approved
the construction of an office building at an estimated cost of
$880,000.
16. On July 1, 2091, the office building contract was signed in
the amount of $865,000, including planning and architect's fees.
17. On October 30, 2091, construction was completed and
$632,500 was paid on the contract. The remaining portion ($
232,500) will be paid following final inspection on January 15,
2092. Liabilities resulting from capital additions are recorded in
“Contracts Payable” (rather than Accounts Payable).
18. At the end of November, ground transportation units were
ordered for the public safety department at an estimated cost of
$167,020. The units have not been delivered as of December 31,
2091.
19. During 2091, the Province government received the
following cash collections:
Sales taxes
$838,000
Permits, fees and licenses
312,000
Program Fees: Education
80,000
Total
$1,230,000
20. Salaries and wages of $4,150,000 were incurred and paid by
the Province government and the Bureau of Electricity and
Water during 2091. Salaries and wages are classified by
governmental functions as follows:
Incurred & Paid
General operation
11. $837,000
Public safety
775,000
Education
725,000
Bureau of Electricity Water
1,813,000
Total
$4,150,000
21. During 2091, the Bureau of Electricity and Water billed the
Province government and the residents for electricity and water
services in the amounts of $920,000 and $2,120,000
respectively. The Bureau estimated that 2% of the gross revenue
from the residents will be uncollectible. During 2091, $805,000
and $1,805,000 of the bills sent to the Province government and
the residents, respectively, are collected. $18,500 of the bills
sent to the residents are identified as uncollectible and written
off.
The electricity and water services provided to the Province
government were charged by government functions as follows:
General operation
$350,000
Public safety
320,000
Education
250,000
22. $281,250 was removed from general government funds and
set aside for payments on outstanding general obligation serial
bonds.
23. On December 31, 2091, the Province government made
principal payment of $93,750 and annual interest of $187,500
on the general obligation serial bonds.
24. As of December 31, 2091, physical inventories of supplies
on hand report the following:
General operation
$116,000
12. Public safety
0
Education
0
Bureau of Electricity Water
14,000
25. On December 31, 2091, the Bureau of Electricity and Water
accrued annual interest on the 10% bonds ($1,250,000 face
value) described in item # 2.
26. The Province government and the Bureau of Electricity and
Water recorded depreciation for 2091 using the straight-line
method. The new office building is estimated to have zero
salvage value and 10-year useful life and is depreciated on a
monthly basis, beginning with the month (November) it was
placed in service.
27. On December 31, 2091, the Bureau of Electricity and Water
borrowed $650,000 on a 90-day note payable to cover a
temporary cash shortfall.
28. On December 31, 2091, $300,000 was borrowed on a 60-day
note payable to cover a temporary cash shortfall in general
government operations.
29. The bond premium is amortized using the straight-line basis
over 20 years (9 months of amortization is recognized in 2091).
30. For purposes of classifying fund balances in the
governmental funds, assume:
· Supplies are the only nonspendable resource.
· The outstanding encumbrances in the capital project fund are
classified as Committed by contractual obligation.
· The outstanding encumbrances in the General Fund are
classified as Assigned for capital asset acquisitions.
· The residual balances of the debt service and capital projects
funds are classified as assigned.
31. Prepare closing entries, where appropriate.
Entries Required for Government-Wide Financial Statements:
A review of the governmental-type transactions for the year
13. suggests the following worksheet journal entries are necessary
for preparation of the government-wide statements:
1. The fixed assets and debt acquired in Transaction 2 should be
entered in the beginning balances column on the worksheet.
2. Capital expenditures should be eliminated.
3. Depreciation expense should be recorded.
4. Bond proceeds should be eliminated.
5. The premium on the 20-year bonds in Transaction 12 should
be amortized using the straight line method (9 months).
6. Nine months of interest should be accrued on the bonds in
transaction 12.
7. Interfund transfers should be eliminated, but not the portion
paid to Business-type funds.
8. Expenditures for bond principal should be eliminated.
In your analysis, include the following:
· An introduction
· Fund-basis financial statements, including a Budget
Comparison Statement for the General Fund.
· Ledgers (t-accounts) with journal entries for each fund and
account group
·
Conclusion.
Your final paper must be formatted per the CSU-Global Guide
to Writing and APA Requirements. Include a title page. Submit
your final case study to the Module 8 assignment. Review the
grading rubric, which can be accessed in the Module 8 folder.
Reach out to your instructor if you have any questions about the
portfolio project.
