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Course: HED HED 329, Fall 2011
School: University of Texas
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Lecture PowerPoint Outlines prepared by Dr. Lana Zinger, QCC CUNY 5 Healthy Relationships and Sexuality Copyright 2011 Pearson Education, Inc. Characterizing and Forming Intimate Relationships Intimate Relationships Behavioral interdependence Need fulfillment Emotional attachment Emotional availability Need Fulfillment Intimacy Social integration Nurturance Assistance Affirmation Copyright 2009...

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Lecture PowerPoint Outlines prepared by Dr. Lana Zinger, QCC CUNY 5 Healthy Relationships and Sexuality Copyright 2011 Pearson Education, Inc. Characterizing and Forming Intimate Relationships Intimate Relationships Behavioral interdependence Need fulfillment Emotional attachment Emotional availability Need Fulfillment Intimacy Social integration Nurturance Assistance Affirmation Copyright 2009 Pearson Education, Inc. How Intimate Is a Relationship? Copyright 2009 Pearson Education, Inc. Characterizing and Forming Intimate Relationships Being Self-Nurturant Accountability Both partners see themselves as responsible for their own decisions, choices, and actions. Self-nurturance Developing individual potential through a balanced and realistic appreciation of self-worth and ability Families: The Ties That Bind Family of origin The people present in our household our first years of lifeusually parents and siblings Copyright 2009 Pearson Education, Inc. Todays Changing Families Copyright 2009 Pearson Education, Inc. Characterizing and Forming Intimate Relationships Establishing Friendships Relationships are between two or more people that involve mutual respect, trust, support and intimacy that may or may not include sexual intimacy. Significant Others, Partners, and Couples Fascination Exclusiveness Sexual desire Giving the utmost Being an advocate or champion Copyright 2009 Pearson Education, Inc. This Thing Called Love Theories of Love Intimacycloseness, sharing, and mutual support Passionlust, attraction, and sexual arousal Compassiondecision to be open to love in the short term and the commitment to the relationship in the long term There are many different definitions of love. How would you define it? Copyright 2009 Pearson Education, Inc. Sternbergs Triangular Theory of Love Copyright 2009 Pearson Education, Inc. This Thing Called Love Anthropologist H. Fisher and others theorize love and attraction based on brain circuitry and chemistry Imprinting Attraction Attachment Production of a cuddle chemical called oxycontin Copyright 2009 Pearson Education, Inc. This Thing Called Love Picking Partners Proximitybeing in the same place at the same time Similaritiesopposites attract usually isnt true Reciprocityreact with mutual regard Physical attraction Men tend to be attracted primarily to youth and beauty. Women tend to be attracted to older mates who are financially stable. Copyright 2009 Pearson Education, Inc. Communicating: A Key to Good Relationships Self-Esteem and Self-Acceptance Self-concept is the way you define yourself. Self-esteem is the way you evaluate yourself. Learning Appropriate Self-Disclosure Get to know yourself. Become more accepting of yourself. Be willing to discuss your sexual history. Choose a safe context for self disclosure. Copyright 2009 Pearson Education, Inc. Gender and Health Copyright 2009 Pearson Education, Inc. Communicating: A Key to Good Relationships Becoming a Better Listener We listen best when we believe that the message is somehow important and relevant to us the speaker holds our attention through humor, dramatic effect, use of media, or other techniques we are in the mood to listen (free of distractions and worries) Copyright 2009 Pearson Education, Inc. Communicating: A Key to Good Relationships Using Nonverbal Communication Touch Gestures Interpersonal space Facial expression Body language Tone of voice Copyright 2009 Pearson Education, Inc. Committed Relationships Marriage Monogamyexclusive sexual involvement with one partner Serial monogamya monogamous sexual relationship with one partner before moving on to the next monogamous relationship Open relationshipspartners agree that there may be sexual involvement for each person outside of the marriage Cohabitation A relationship in which two unmarried people live with an intimate connection together in the same household. Common-law marriage Copyright 2009 Pearson Education, Inc. Marital Status of the U.S. Population by Sex Copyright 2009 Pearson Education, Inc. Greening Your Wedding More than 2 million couples get married in the United States every year. Many wedding service suppliers are providing ecofriendly products and services. Print invitations on recycled paper. Choose rings using recycled metals and stones. Look for gowns made with organic fabrics and textiles. Avoid toxic chemicals by using paperless imagery and 100 percent electronic image exchange. Select flowers grown and harvested organically. Copyright 2009 Pearson Education, Inc. Committed Relationships Gay and Lesbian Partnerships Significant increase in such partnerships in 2000 census three times the reported number than in the 1990 census Obtaining the same level of marriage benefits continues to be a challenge, though some U.S. states now recognize same-sex marriage along with several countries. Staying Single 76.4 percent of women aged 20 to 24 have never been married according to data from 2007. 86.9 percent of men aged 20 to 24 remain unmarried according to data from 2007. Copyright 2009 Pearson Education, Inc. ABC News Video: Is There a Gay Gene? | Is there a Gay Gene? Discussion Questions 1. Should parents try to find out if their kids are gay early in life? If parents do find out, what should they do about it? Do you think it would affect how they raise their children? 2. Stereotypes were used by the parents in the clip to identify their children as gay early in life; do you think this is a valid way to identify gay or lesbian children or adults? Copyright 2009 Pearson Education, Inc. Confronting Couples Issues Jealousy in Relationships Overdependence on the relationship Severity of the threat of jealousy High value on sexual exclusivity Low self-esteem Fear of losing control Changing Gender Roles Our modern society has very few gender-specific roles. Over time, if couples are unable to communicate how they feel about gender roles, the relationship may suffer. Copyright 2009 Pearson Education, Inc. Confronting Couples Issues Sharing Power Power dynamics between women and men have shifted. Successful couples have power relationships that reflect their unique needs rather than popular stereotypes. Unmet Expectations An extension of our values, beliefs, hopes, and dreams for the future Partners in healthy relationships can communicate wants and needs. What do you look for when picking a partner? Copyright 2009 Pearson Education, Inc. Having Children Or Not? Factors to Consider Relationships change when a couple decides to have children. Resources and attention are split. Existing stressors in a relationship are further accentuated when parenting is added to existing responsibilities. Having a child is not a cure for a bad relationship, and may actually increase stressors on the relationship. Blended Families Nearly half a million children each year become part of a blended family. Those other than heterosexual couples are now parenting. Copyright 2009 Pearson Education, Inc. Having Children Or Not? Common Parenting Styles Authoritariangiving orders Permissivegiving in AssertiveDemocraticgiving choices Copyright 2009 Pearson Education, Inc. Healthy versus Unhealthy Relationships Copyright 2009 Pearson Education, Inc. When Relationships Falter When and Why Relationships End Illness Financial concerns Career problems Unmet expectations breakdown Communication The highest the divorce rate has been in the United States is 41 percent Copyright 2009 Pearson Education, Inc. When Relationships Falter Coping with Failed Relationships Recognize and acknowledge your feelings. Find healthful ways to express your emotions. Spend time with friends, both old and new. Dont rush into a rebound relationship. Copyright 2009 Pearson Education, Inc. ABC News Video: Jilted Brides Bounce Back | Jilted Brides Bounce Back Discussion Questions 1. Which of the brides do you think had the healthiest reaction? What do you think is the best way to deal with a negative event such as being left at the altar? 2. In what ways does communication support a relationship? What happens when communication falters, and what are strategies that can be used to overcome communication problems? Copyright 2009 Pearson Education, Inc. Your Sexual Identity: More Than Biology All eggs carry an X chromosome. Sperm carry an X or a Y chromosome. Sex hormones play a major role in puberty. Male hormonetestosterone Female hormoneestrogen, progesterone Pituitary glandgonadotropins Secondary sex characteristics Copyright 2009 Pearson Education, Inc. Your Sexual Identity: More Than Biology Sexual Identity Recognition of oneself as a sexual being; a composite of biological sex characteristics, gender identity, gender roles and sexual orientation. Intersexualitynot exhibiting exclusively male or female primary and secondary sex characteristics Gender Identity The psychological condition of being feminine or masculine as defined by the society in which one lives Gender roles Gender identity Transgendered Transsexual Gender-role stereotyping Androgyny Copyright 2009 Pearson Education, Inc. Your Sexual Identity: More Than Biology Sexual Orientation A persons enduring emotional, romantic, sexual or affectionate attraction to other persons Heterosexual Homosexual Bisexual Sexual Prejudice Sexual minorities are often targets of hate crimes, discrimination, and hostility Why is sexual orientation controversial in our society? Copyright 2009 Pearson Education, Inc. Sexual Anatomy and Physiology Female Sexuality Anatomy and Physiology External Female Organs Mons pubispad of fatty tissue covering the pubic bone Labia majorafolds of skin and erectile tissue that enclose openings Labia minorafolds of mucous membrane Clitorisfemale sexual organ, only known function is pleasure Urethral openingurine leaves the body Hymena thin membrane that may cover the vagina in some women Perineumthe area between the vulva and anus Vaginal openingopening to the vagina Copyright 2009 Pearson Education, Inc. Sexual Anatomy and Physiology Female Sexuality Anatomy and Physiology Internal Female Organs Vaginaa tubular organ that serves as a passageway from the uterus to the outside of the female body Uterus (womb)hollow, muscular, and pear-shaped The endometriuminner lining of the uterus, either prepares the uterus for implantation or menstrual flow Fallopian tubestwo thin tubes where sperm and egg meet extending from the uterus Ovariesalmond-sized structures suspended on either side of the uterus that produce the female hormones Copyright 2009 Pearson Education, Inc. Female Reproductive System Copyright 2009 Pearson Education, Inc. Sexual Anatomy and Physiology The Onset of Puberty and the Menstrual Cycle Hypothalamus Gonadotropin-releasing hormone (GnRH) Follicle-stimulating hormone (FSH) Luteinizing hormone (LH) Ovaries produce estrogens and progesterone Copyright 2009 Pearson Education, Inc. Sexual Anatomy and Physiology Menarche First menstrual period Generally starts between ages 9 and 17 Body fat influences onset of puberty. Menstrual Cycle Usually 28 days long Proliferative, secretory, and menstrual phase Menstrual Problems Premenstrual syndrome (PMS) Premenstrual dysphoric disorder (PMDD) Dysmenorrhea Toxic shock syndrome (TSS) Copyright 2009 Pearson Education, Inc. Hormonal Control and Phases of the Menstrual Cycle Copyright 2009 Pearson Education, Inc. Sexual Anatomy and Physiology Menopause Permanent cessation of menstruation Generally occurs between ages 40 and 60 Often accompanied by decreased vaginal lubrication, hot flashes, headaches, dizziness, and joint pain. Onset symptoms can be ameliorated by hormone replacement therapy (HRT) Results from the Womens Health Initiative (WHI) suggest that hormone therapy may actually do more harm than good. It is important to find a doctor who specializes in womens health. Copyright 2009 Pearson Education, Inc. Sexual Anatomy and Physiology Male Sexual Anatomy and Physiology External Genitals Scrotumprotects the testes Penisdeposits semen Internal Genitals Testesmanufacture testosterone Epididymissperm ripen here Vas deferensstores and transfers sperm Ejaculatory ductsthrough which semen is ejaculated Urethrapasses sperm and urine Copyright 2009 Pearson Education, Inc. Male Reproductive System Copyright 2009 Pearson Education, Inc. Figure 5.8 Sexual Anatomy and Physiology Accessory Glands Seminal vesiclesprovide nutrients and fluids to semen Prostate glandprovide fluids to semen Cowpers glandssecrete fluid that lubricates the urethra Circumcision Surgical removal of a fold of skin covering the end of the penis known as the foreskin Decreased risk of urinary tract infections, penile cancer, and HIV Copyright 2009 Pearson Education, Inc. Sexual Anatomy and Physiology Human Sexual Response Excitement/arousalvasocongestion Plateau phasenipples and penis erect Orgasmic phasemuscles contract Resolution phaseprofound relaxation Refractory periodgenital organs return to their prearousal states Copyright 2009 Pearson Education, Inc. Expressing Your Sexuality Sexual Behavior: What Is Normal? Coital standard Orgasmic standard Two-person standard Romantic standard Safer sex standard Copyright 2009 Pearson Education, Inc. Expressing Your Sexuality Options for Sexual Expression Celibacyavoidance or abstention from sex Autoerotic behaviorssexual fantasy and masturbation Kissing and erotic touchingerogenous zones Manual stimulationuse of sex toys Oral-genital stimulation Cunnilingusoral stimulation of the females genitals Fellatiooral stimulation of the males genitals Vaginal intercourseinsertion of the penis into the vagina Anal intercourseinsertion of the penis into the anus Copyright 2009 Pearson Education, Inc. Expressing Your Sexuality Variant Sexual Expression Group sex Transvestism Fetishism Exhibitionism Voyeurism Sadomasochism Pedophilia Autoerotic asphyxiation How many of these variant behaviors have you heard of? Copyright 2009 Pearson Education, Inc. Types of Sexual Dysfunction Copyright 2009 Pearson Education, Inc. Responsible and Satisfying Sexual Behavior Good communication as the foundation Acknowledging that you are a sexual person Understanding sexual structures and their functions Accepting and embracing your gender identity and your sexual orientation Copyright 2009 Pearson Education, Inc. Drugs and Sex Copyright 2009 Pearson Education, Inc. Drugs and Sex Alcohol can inhibit sexual response Increasing number of young men experimenting with the recreational use of drugs to treat erectile dysfunction Viagra Cialis Levitra Date Rape Drugs Rohypnol (roofies) Gamma-hydroxybutyrate (GHB) Ketamine Copyright 2009 Pearson Education, Inc.
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University of Texas - HED - HED 329
PowerPoint Lecture Outlines prepared byDr. Lana Zinger, QCCCUNY5HealthyRelationshipsand SexualityCopyright 2011 Pearson Education, Inc.Characterizing and Forming IntimateRelationships Intimate Relationships Behavioral interdependence Need fulf
University of Texas - HED - HED 329
PowerPoint Lecture Outlines prepared byDr. Lana Zinger, QCCCUNY7Addiction andDrug AbuseCopyright 2011 Pearson Education, Inc.Defining Addiction Defined as continued involvement with a substance oractivity despite its ongoing negative consequences
University of Texas - HED - HED 329
PowerPoint Lecture Outlines prepared byDr. Lana Zinger, QCCCUNY7Addiction andDrug AbuseCopyright 2011 Pearson Education, Inc.Defining Addiction Defined as continued involvement with a substance oractivity despite its ongoing negative consequences
University of Texas - HED - HED 329
PowerPoint Lecture Outlines prepared byDr. Lana Zinger, QCCCUNY7Addiction andDrug AbuseCopyright 2011 Pearson Education, Inc.Defining Addiction Defined as continued involvement with a substance oractivity despite its ongoing negative consequences
University of Texas - HED - HED 329
PowerPoint Lecture Outlines prepared byDr. Lana Zinger, QCCCUNY8Alcohol andTobaccoCopyright 2011 Pearson Education, Inc.Alcohol: An Overview 61 percent of Americans consume alcohol regularly. 25 percent abstain from drinking. Alcohol and College
University of Texas - HED - HED 329
PowerPoint Lecture Outlines prepared byDr. Lana Zinger, QCCCUNY8Alcohol andTobaccoCopyright 2011 Pearson Education, Inc.Alcohol: An Overview 61 percent of Americans consume alcohol regularly. 25 percent abstain from drinking. Alcohol and College
University of Texas - HED - HED 329
PowerPoint Lecture Outlines prepared byDr. Lana Zinger, QCCCUNY9Nutrition andYouCopyright 2011 Pearson Education, Inc.Assessing Eating Behaviors: Are You What You Eat? What Drives Us to Eat? Hunger Appetite Cultural and social meaning attached
University of Texas - HED - HED 329
PowerPoint Lecture Outlines prepared byDr. Lana Zinger, QCCCUNY10Managing YourWeightCopyright 2011 Pearson Education, Inc.Managing Your Weight 66 percent of Americans Are Overweight or Obese Associated Health Risks Diabetes Cardiovascular disea
University of Texas - HED - HED 329
PowerPoint Lecture Outlines prepared byDr. Lana Zinger, QCCCUNY10aFOCUS ONYour BodyImageCopyright 2011 Pearson Education, Inc.What Is Body Image? The National Eating Disorders Association (NEDA)defines components of body image: How you picture
University of Texas - HED - HED 329
PowerPoint Lecture Outlines prepared byDr. Lana Zinger, QCCCUNY11PersonalFitnessCopyright 2011 Pearson Education, Inc.Physical Activity for Health, Fitness, and Performance A growing number of Americans are sedentary. Sedentary lifestyles are lin
University of Texas - HED - HED 329
PowerPoint Lecture Outlines prepared byDr. Lana Zinger, QCCCUNY13Infectious andNoninfectiousConditionsCopyright 2011 Pearson Education, Inc.The Process of Infection and Your Bodys Defenses Pathogen A disease-causing agent Epidemic Disease outb
University of Texas - HED - HED 329
PowerPoint Lecture Outlines prepared byDr. Lana Zinger, QCCCUNY15EnvironmentalHealthCopyright 2011 Pearson Education, Inc.Overpopulation The United Nations projects the world population will growfrom 7 billion in 2011 to 9.4 billion by 2050 and t
University of Texas - HED - HED 329
Alcohol,TobaccoAndOtherAlcohol,TobaccoAndOtherDrugs=ATODFredL.Peterson,Ph.D.HED329K:Child,Adolescent,andAdultHealthTheUniversityofTexasatAustinAlanJackson;JimmyBuffettItAlanJackson;JimmyBuffettItBio-BehavioralHealth ScienceBasic ResearchCHILD,
University of Texas - HED - HED 329
Alcohol,TobaccoAndOtherAlcohol,TobaccoAndOtherDrugs=ATODFredL.Peterson,Ph.D.HED329K:Child,Adolescent,andAdultHealthTheUniversityofTexasatAustinAlanJackson;JimmyBuffettItAlanJackson;JimmyBuffettItBio-BehavioralHealth ScienceBasic ResearchCHILD,
University of Texas - HED - HED 329
Bio-Psycho-Sociology ofAdolescent Risk-Taking BehaviorAdolescentFred L. Peterson, Ph.D.HED 329K: Child, Adolescent, and Adult HealthThe University of Texas at AustinBio-BehavioralHealth ScienceBasic ResearchCHILD, ADOLESCENT, and ADULT HEALTH(Lo
University of Texas - HED - HED 329
Bio-Psycho-Sociology ofAdolescent Risk-Taking BehaviorAdolescentFred L. Peterson, Ph.D.HED 329K: Child, Adolescent, and Adult HealthThe University of Texas at AustinBio-BehavioralHealth ScienceBasic ResearchCHILD, ADOLESCENT, and ADULT HEALTH(Lo
University of Texas - HED - HED 329
Bio-Psycho-Sociology ofAdolescent Risk-Taking BehaviorAdolescentFred L. Peterson, Ph.D.HED 329K: Child, Adolescent, and Adult HealthThe University of Texas at AustinBio-BehavioralHealth ScienceBasic ResearchCHILD, ADOLESCENT, and ADULT HEALTH(Lo
University of Texas - HED - HED 329
Bio-Psycho-Sociology ofAdolescent Risk-Taking BehaviorAdolescentFred L. Peterson, Ph.D.HED 329K: Child, Adolescent, and Adult HealthThe University of Texas at AustinBio-BehavioralHealth ScienceBasic ResearchCHILD, ADOLESCENT, and ADULT HEALTH(Lo
University of Texas - HED - HED 329
Please sit in the first 12 rows of seats today.Thank You!Talking TurkeyEpidemiology andControl ofZoonotic InfectionsCenter for Infectious Disease PreparednessUniversity of California, BerkeleyHEd f 329K: Child, Adolescent, and Adult Healthhttp:/a
University of Texas - HED - HED 329
Please sit in the first 12 rows of seats today.Thank You!Talking TurkeyEpidemiology andControl ofZoonotic InfectionsCenter for Infectious Disease PreparednessUniversity of California, BerkeleyHEd f 329K: Child, Adolescent, and Adult Healthhttp:/a
University of Texas - HED - HED 329
Breaking News!ImportantAnnouncement.Important Announcement:Change of Plans for Exam IDue to conflicts in my schedule for aCanadian Trip to conduct MedicalAnthropological Research I havedecided to give Exam I Thursday of thisweek, 9/15/11 - instea
University of Texas - HED - HED 329
Welcome to HED f 329K:Child, Adolescent, and Adult Health!Fred L. Peterson, Ph.D. ProfessorSooin Jung, MA. Teaching AssistantChild, Adolescent, and Adult HealthUniversity of Texas at AustinHook-Em Horns!ProfessorProfessorDr. Fred L. PetersonWho
University of Texas - HED - HED 329
Welcome to HED f 329K:Child, Adolescent, and Adult Health!Fred L. Peterson, Ph.D. ProfessorSooin Jung, MA. Teaching AssistantChild, Adolescent, and Adult HealthUniversity of Texas at AustinHook-Em Horns!ProfessorProfessorDr. Fred L. PetersonWho
Maryland - ACCT - 613
The Income Tax Process for USA Teachers Working OverseasLink:http:/proquest.umi.com.ezproxy.umuc.edu/pqdweb?did=2045079041&sid=9&Fmt=3&clientId=8724&RQT=309&VName=PQDSummary:This article was about the different tax forms and procedures that United St
Wisconsin - ECONOMICS - 635
AAE 635Fall 2006Homework #3 Solutions P. 88, Q. 5: The firm selects x1 and x2 to maximize profit. (Note here x's are outputs not inputs): max [ = R1 ( x1 ) + R2 ( x 2 ) - C ( x1 + x 2 ) - tx1 ] (1)x1 , x2This yields the following FONC: * * * R1 ' ( x1
Oxford University - ECONOMICS - econometri
CASE 14-33a) Flowchart the billing function as a means of understanding the systemORDER CLERKCREDIT DEPT.BILLING DEPT.ssssnn9nonobiling of ladingshipping depart copybilling depart copysales depart copy.ContinuedShipping departmentBilling de
Texas El Paso - ACCT - 5323
Case 9.3: Longeta Corporation1. As stated in the SECs Staff Accounting Bulletin No. 101, Revenue Recognition in Financialstatements, revenue is realized or realizable and earned when the following have been met: Persuasive evidence of an arrangement ex
Keller Graduate School of Management - GENERAL MA - GM533
Week 6 : Simple Linear Regression - Checkpoint1. Complete Exercise 13.8 (The Real Estate Case) on page 503 in your textbook. (Points : 9)13.8 THE REAL ESTATE SALES PRICE CASE RealEstA real estate agency collects data concerning y = the sales price of a
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Can Information Systems Help Prevent a Public Health Crisis?CASE STUDY1.Describe and diagram the existing process for reporting and identifying major public healthproblems, such as a flu pandemic.Traditional public health surveillance and investigati
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Associate Level MaterialAppendix BRoles and BehaviorsDescription of CompanyThe company I am going to open is a barber shop. The nameof the barber shop will be called 215 Xclusive. I am openingup this first barber shop to see how well it does. If all
Bluefield - ACCT - 482
PROVINCE OF EUROPASTATEMENT OF CASH FLOWSPROPRIETARY FUNDSFOR THE YEAR ENDED DECEMBER 31, 2091Business-TypeActivities:Enterprise Funds Electricity andWaterCash Flows from Operating ActivitiesCash Received from CustomersCash Paid for SuppliesCas
Bluefield - ACCT - 482
PROVINCE OF EUROPASTATEMENT OF NET ASSETSPROPRIETARY FUNDSAS OF DECEMBER 31, 2091Business-TypeActivities:Enterprise Funds Electricity andWaterAssetsCurrent AssetsCashCustomer Accounts Receivable (gross)Less: Allowance Uncollectible AccountsDu
Bluefield - ACCT - 482
PROVINCE OF EUROPASTATEMENT OF REVENUES, EXPENSES, AND CHANGES IN FUND NET ASSETSPROPRIETARY FUNDSFOR THE YEAR ENDED DECEMBER 31, 2091Business-TypeActivities:Enterprise Funds Electricity andWaterOperating RevenuesCharges for ServicesTotal Curren
Bluefield - ACCT - 482
PROVINCE OF EUROPASTATEMENT OF CASH FLOWSPROPRIETARY FUNDSFOR THE YEAR ENDED DECEMBER 31, 2091Business-TypeActivities:Enterprise Funds Electricity andWaterCash Flows from Operating ActivitiesCash Received from CustomersCash Paid for SuppliesCas
Bluefield - ACCT - 482
PROVINCE OF EUROPASTATEMENT OF NET ASSETSPROPRIETARY FUNDSAS OF DECEMBER 31, 2091Business-TypeActivities:Enterprise Funds Electricity andWaterAssetsCurrent AssetsCashCustomer Accounts Receivable (gross)Less: Allowance Uncollectible AccountsDu
Bluefield - ACCT - 482
PROVINCE OF EUROPASTATEMENT OF REVENUES, EXPENSES, AND CHANGES IN FUND NET ASSETSPROPRIETARY FUNDSFOR THE YEAR ENDED DECEMBER 31, 2091Business-TypeActivities:Enterprise Funds Electricity andWaterOperating RevenuesCharges for ServicesTotal Curren
Bluefield - ACCT - 482
CITY OF SALEMSchedule of Revenues, Expenditures and Changes in Fund Balance Budget and Actual: General FundFor The Year Ended December 31, 2012B udgeted AmountsREVENUESOriginalFinalActual AmountsBudgetary BasisVariance with FinalBudgetP roperty
Bluefield - ACCT - 482
CITY OF GraftonSchedule of Revenues, Expenditures and Changes in Fund Balance Budget and Actual: General FundFor The Year Ended December 31, 2012Budgeted AmountsREVENUESProperty TaxesOriginal$3,000,000Actual Amounts Variance with FinalFinalBudge
Bluefield - ACCT - 482
Jefferson CountyGeneral Fund Journal EntriesDecember 31, 2012Item # Account Title1Estimated RevenuesAppropriationsEstimated other financing usesBudgetary fund balance2345EncumbrancesFund balanceDeferred revenueProperty tax revenue4,8004,
Bluefield - ACCT - 482
State Government - Special Revenue FundFish and Game Fund Journal EntriesDecember 31, 2012Item # Account Title1Estimated RevenuesEstm' Other financing sourcesAppropriationsBudgetary fund balance23EncumbrancesUnreserved fund balanceDebits1,40
Bluefield - ACCT - 482
SolutionJefferson CountyCapital Project Fund Journal EntriesDecember 31, 20121Account TitleCashOther financing sources - proceeds of bondsOther financing sources - premium on bondsOther financing uses - transfers outCash2Due from other governm
Bluefield - ACCT - 482
State GovernmentCapital Project Fund Journal EntriesDecember 31, 201212Account TitleEncumbrancesUnreserved fund balanceDebits2,500,0002,500,000CashTaxes receivableFuel tax revenues26,250,000Taxes receivableFuel tax revenues32,990,0002,4
Bluefield - ACCT - 482
Jefferson County - journal entries and General ledgerInternal Service FundJefferson CountyInternal Service Fund Journal EntriesDecember 31, 2012123456Account TitleSuppliesAccounts payableDebits35,000bb5Credits8CASH15,00087,00038,200
Bluefield - ACCT - 482
Rural County - journal entries and General ledgerSpecial Revenue fundRural CountySpecial Revenue Fund Journal EntriesDecember 31, 2012bb3CASH60,00083,875FEES RECEIVABLE389,90036CAPITAL ASSETS(NET OF ACCL DEPR)SUPPLIES2,50077,3005007,
Bluefield - ACCT - 482
SolutionHamilton CountyOPEB Trust Fund31-Dec-2012123456789Account TitleCashAdditions - Employer ContributionsDebits18,335,000CashContributions receivableAdditions - Member Contributions4,020,00041,000Investments in US Gov't securiti
Bluefield - ACCT - 482
Rural County - journal entries and General ledgerPermanent fundINVESTMENTS INCORPORATE EQUITIESCASHMoose CountyPermanent Fund Journal EntriesDecember 31, 201223240,000108,00012Account TitleDebitsInvestments - corporate equities2,700,000I
Bluefield - ACCT - 482
Jefferson County - Governmental FundsStatement of Revenues, Expenditures and Changes in Fund BalanceFor the year ended 12-31-2011Jefferson County Governmental Funds Balance Sheet as of 12-31-2012GeneralFundAssetsCashInvestment in corporate bondsT
Bluefield - ACCT - 482
Background Information: Financial Statements - Governmental FundsCITY OF COTTONWOODBalance SheetGovernmental FundsAs of December 31, 2012GeneralSpecial RevenueFundFund6,408,214627,8373,312,99233,126ASSETSCash and cash equivalentsInvestments
Bluefield - ACCT - 482
Exercise 9-9Cherokee Library DistrictType journal entries to convert to the accrual basis in the space belowaCapital AssetsAccumulated DepreciationNet Assetsdebits17,000,0002,250,00014,750,000Depreciation ExpenseAccumulated Depreciation300,00
Bluefield - ACCT - 482
Jefferson Animal Rescue - a private not-for-profitjournal entries and General ledgerJefferson Animal Rescuebb5December 31, 2012123Account TitleSuppliesAccounts payableDebits15,000Credits567bb4267789PLEDGESRECEIVABLE1,50095,000
Bluefield - ACCT - 482
AWG EDUCATIONAL FOUNDATION - a private not-for-profitjournal entries and General ledgerAssociation of Women in GovernmentEducational FoundationDecember 31, 20121Account TitleAdministrative expensesCashbbbbCredits355,0007,80010,0002,8001,
Bluefield - ACCT - 482
financial statementsPrivate CollegeStatement of ActivitiesFor the year ended 12-31-2012TemporarilyUnrestrictedRestrictedRevenuesStudent Tuition and FeesState AppropriationsContributions to EndowmentFederal GrantsInvestment IncomeNet assets re
Bluefield - ACCT - 482
Post-closing Trial BalancesCash General LedgerDecember 31,2011BALANCE SHEET ACCOUNTSDebitsCash1,650,000Patient Accounts Receivable (net)1,700,000Contributions Receivable10,000Investments - Endowment1,500,000Property, plant and equipment4,87
Bluefield - ACCT - 482
13-C.1.NET DEBT PER CAPITA:FROM THE STATEMENT OF NET ASSETS (8-C-4), THE GENERAL OBLIGATION BONDS PAYABLEAMOUNT TO $9,600,000. FROM THE GOVERNMENTAL FUNDS BALANCE SHEET, (5-C-4-A),THE AMOUNT OF RESOURCES AVAILABLE IN THE DEBT SERVICE FUNDS AMOUNTS TO
Bluefield - ACCT - 482
City of Everlasting Sunshing - General Fund Journal EntriesAccount Titlesreference3-CEstimated Revenues ControlAppropriations ControlEstimated Other Financing Uses ControlBudgetary Fund BalanceDebitsCredits10,700,0009,300,0001,280,000120,000
Bluefield - ACCT - 482
City of Everlasting SunshineStores Services Internal Service FundSTORES AND SERVICES INTERNAL SERVICE FUNDAccount Titlesreference6-C-1DebitsCreditsbb271 No journal entry2 CashCASH12,00025,000350,00025,0004 Advance from Enterprise FundCa
Bluefield - ACCT - 482
CITY OF EVERLASTING SUNSHINEWORKSHEET ENTRIES FOR PREPARATION OF GOVERNMENT-WIDE STATEMENTSreference8-CABCDEAccount TitlesCapital AssetsAccumulated DepreciationNet AssetsDebits63,700,00025,100,00038,600,000Capital AssetsExpenditures-Capi
Bluefield - ACCT - 420
Brandee KeenerAuditing PrinciplesChapter 1 ProblemsAugust 28, 20111.48A controller oversees all accounting and financial reporting activities in a business unit,department or region. These activities relate to transaction recording and financial sta
Bluefield - ACCT - 420
Brandee KeenerAuditing PrinciplesSeptember 4, 2011Chapter 2 Questions2.52Scope limitations modify language to identify the nature. It also modifies language to identifyinformation for which responsibility is not assumed. The type of opinions issued
Bluefield - ACCT - 420
Brandee KeenerAuditing and AssuranceSeptember 11, 2011Chapter 3 Questions3.45a. Recording Equipment purchased on a note as if the company had paid cash for it.b. Increasing the par value of stock which in return increases the cash account when stock
Bluefield - ACCT - 420
Brandee KeenerAuditing and AssuranceSeptember 18, 2011Chapter 4 Questions4.52a.Yes, I see a problem with related party involvement in the evidence used by Johnson. Mr.Bumpus gave the loan for the Smith Street Apartments. He also owns 40 percent of