Gerdes Psychological Services Essay Example for Free

Gerdes Psychological Services Essay E3-1B| (Transaction Analysis—Service Company) Brown is a licensed CPA. During the first month of operations of her business (a sole proprietorship), the following events and transactions occurred. | | | April| | | | | | | 3| Purchased supplies on account $1,610.| | | | | 11| Completed a tax assignment and billed client $2,530 for services rendered. | | 12| Received $7,360 advance on a management consulting engagement.| | 17| Received cash of $5,290 for services completed for Calunga Co.| | 21| Paid insurance expense $253.| | 30| Owe the secretary-receptionist $2,668 for the month.| | 30| A count of supplies indicated that $276 of supplies had been used. | | 30| Purchased a new computer for $14,030| (LO 4)| | | InstructionsJournalize the transactions in the general journal. (Omit explanations.)Problem #3| | E3-3B | (Corrected Trial Balance) The trial balance of Cervantes Corporation, below, does not balance. | | | CERVANTES CORPORATIONTRIAL BALANCEAPRIL 30, 2010| | Debit| Credit| Cash| $11,824| | Accounts Receivable| 10,480| | Supplies on Hand| 5,934| | Furniture and Equipment| 12,200| | Accounts Payable| | $14,088| Common Stock| | 16,000| Retained Earnings| | 4,000| Service Revenue| | 10,400| Office Expense| 8,640| | | $49,078| $44,488| An examination of the ledger shows these errors. | 1. | Cash received from a customer on account was recorded as $2,760 instead of $3,660.| | 2. | The purchase on account of a computer costing $6,400 was recorded as a debit to Office Expense and a credit to Accounts Payable.| | 3. | Services were performed on account for a client, $4,500, for which Accounts Receivable was debited $4,500 and Service Revenue was credited $450.| | 4. | A payment of $190 for telephone charges was entered as a debit to Office Expenses and a debit to Cash.| | 5. | The Service Revenue account was totaled at $10,400 instead of $10,560.| | (LO 4)| | | InstructionsFrom this information prepare a corrected trial balanceProblem #4| | | | | | | | E3-5B | (Adjusting Entries) The ledger of Chan Rental Agency on March 31 of the current year includes the following selected accounts before adjusting entries have been prepared. | | | | Debit| Credit| Prepaid Insurance| $ 2,700| | Supplies| 2,100| | Equipment| 18,750| | Accumulated Depreciation—Equipment| | $ 6,300| Notes Payable| | 15,000| Unearned Rent Revenue| | 6,975| Rent Revenue| | 45,000| Interest Expense| –0– | | Wage Expense| 10,500| | An analysis of the accounts shows the following. | 1. | The equipment depreciates $188 per month.| | 2. | One-third of the unearned rent was earned during the quarter.| | 3. | Interest of $375 is accrued on the notes payable.| | 4. | Supplies on hand total $637.| | 5. | Insurance expires at the rate of $225 per month.| | (LO 5)| | | InstructionsPrepare the adjusting entries at March 31, assuming that adjusting entries are made quarterly. Additional accounts are: Depreciation Expense; Insurance Expense; Interest Payable; and Supplies Expense.| | | | Problem # 5 | | | | E3-8B | (Adjusting Entries) Dement is the new owner of Fung Computer Services. At the end of August 2010, his first month of ownership, Dement is trying to prepare monthly financial statements. Below is some information related to unrecorded expenses that the business incurred during August. | 1. | At August 31, Dement owed his employees $2,280 in wages that will be paid on September 1.| | 2. | At the end of the month he had not yet received the months utility bill. Based on past experience, he estimated the bill would be approximately $720.| | 3. | On August 1, Dement borrowed $36,000 from a local bank on a 15-year mortgage. The annual interest rate is 6%.| | 4. | A telephone bill in the amount of $140 covering August charges is unpaid at August 31.5.During August, Dement earned $1000 of $6000 that was received from a client at the end of July.| | (LO 5)| | | InstructionsInstructionsPrepare the adjusting journal entries as of August 31, 2010, suggested by the information above.| | | | |

Mary Shelley’s Frankenstein and Christopher Marlowe’s Dr. Faustus Essay

Superman, Spiderman, Iron Man, Batman; these are some examples of the modern day hero. Most call this form of a hero a Super Hero. In the early nineteenth century, the popular hero of the day was the romantic hero. Mary Shelly gives a great picture of this hero in her novel Frankenstein. She uses Victor Frankenstein, the creator of the famous â€Å"Frankenstein’s Monster† as her character which embodies the traits of a romantic hero. The model was relatively new; however, Christopher Marlowe had written a character in the early fifteenth century which embodied the same characteristics. These attributes of romanticism in the form of a hero are seen in both Mary Shelly’s Frankenstein and Christopher Marlowe’s Dr. Faustus in very much the same way. The authors use their respective hero to show the flaws in human nature and humankind’s predisposition towards sin using such things as obsession, internal battles and differing moral codes. The romantic hero is obsessed with something, and usually this something is detrimental towards themselves and or their relationship with Christ. Victor is obsessed with two things: one, the creation of his monster and, two, finding his monster after his life is destroyed by it. Victor says that â€Å"so deeply was I engrossed in my occupation† that he â€Å"did not watch the blossom or the expanding leaves† which had previously enamored him(Shelly 34). Victor was so obsessed with the creation of his monster that he did not even leave his â€Å"lair†. This obsession led to health problems, seclusion from the world and his family, and ultimately to the deaths of several people because of the monster he completed. Towards the end of the novel, we see a Victor consumed with finding and killing the beast. He swears â€Å"to purs... ...arated by about three hundred years and different types of literature; however, Shelly and Marlowe use the qualities of a romantic hero to show that human nature is flawed and that man is prone to sin. They use the â€Å"qualities† of obsession, internal battles and differing moral codes to convey their message that â€Å"Bad company corrupts good character† so to speak, the â€Å"bad company† being humans and their sinful nature, and the â€Å"good company† being seemingly harmless qualities of a hero(1 Corinthians 15:33). Humankind should take their stories as an example and learn from it, by turning to God instead of those things. Works Cited Barker, Kenneth L., ed. Holy Bible. Grand Rapids, Michigan: Zondervan, 2010. Print. Marlowe, Christopher. Dr. Faustus. New York: Dover, 1994. Print. Shelley, Mary W. Frankenstein. New York, New York: Dover Publications, 1994. Print.

Midterm Essay Essay

Briefly identify and explain the key differences and similarities regarding the UCR, NIBRS, and NCVS programs. The Uniformed Crime Reporting (UCR) Program displays crime data for the United States, as well as for states, cities, counties and colleges. This allows for a comparison among neighboring jurisdictions and among those with similar populations and other common characteristics. The National Crime Victimization Survey (NCVS) collects information on the frequency and of crimes such as rape, sexual assault, aggravated and simple assault, household burglary, theft, and motor vehicle theft. Both systems report different types of information and different details. The UCR program displays statistics for law enforcement administration, operation, and management. The UCR program utilizes what is called the hierarchy rule. If more than one crime was committed by the same person and the time separating the crimes was minor, then the crime highest in the hierarchy is the only crime reported. This seems like a very inaccurate method of recording data, one would assume that all records of offenses were taken into consideration for reporting purposes. The NCVS program collects information on crimes by individuals and households while also providing information on victims such as age, sex, race, marital status. The difference in the two programs is that each serves a different purpose in reporting. The UCR reports information for law enforcement, operations and management. The NCVS provides information about each crime, its victims and the offenders. Summarize the evolution of the criminal justice system in America. Identify and discuss at least three (3) key U.S Supreme Court cases that have had a significant impact on the issue of individual rights versus public order, with respect to arrest, search, and seizure. In modern day America, the public’s view on the typical criminal has shifted from seeing him or her as a victim of social and personal unfortunate circumstances to seeing him  or her as a dangerous predator who takes advantage of the rights and privileges of citizens (Schmalleger, 2014). An example of a Supreme Court case that had an impact on the issue of individual rights versus public order is McCullen v. Coakley. Individuals claimed that a â€Å"buffer zone† around an abortion clinic infringed upon their First Amendment rights to free speech by communication with patients less effective (Takeway). This relates to the possibility of an arrest if the protestors are blocking the entrance to an abortion clinic or physically harassing a patient. In 1995, the Supreme Court ruled that officers must knock and announce their identity before entering a dwelling even if they hold a search warrant (Schmalleger, 2014). In January 2012, the Supreme Court ruled that the FBI needed a warrant to attach a GPS device to s suspected drug dealer’s car. This ties into the search and seizure topics and preserves the individual rights of the suspected drug dealer. After all, the individual is just suspected of being a dealer, there is no hard evidence. In general, outline the police mission, operational strategies, styles and the legal and ethical aspects of policing today. The police officer mission consists of five components, enforcing the law, apprehending offenders, preventing crime, preserving the peace, and providing the community with needed enforcement related services. Law enforcement has a chain of command just like the military with three policing styles that vary by department and region. The watchman style attempts to achieve â€Å"order maintenance†. The legalistic style attempts to enforce the letter of the law. The service style attempts to meet the needs of the community and serve its members. In general, police officers are mandated to stay within the Fourth, Fifth and Sixth Amendments. All law enforcement officials regardless of status or rank should be held accountable for their actions however, this is not always the case. There are three methods that guide American policing. Strategic policing retains the goal of professional crime fighting but enlarges the target to include serial offenders, gangs and criminal associations. It makes use of technology, intelligence operations and undercover stings (Schmalleger, 2014). Problem solving policing assumes that crimes are caused by social conditions within the community and that they can be controlled by addressing social problems (Schmalleger, 2014).  Lastly, community policing supports the use of partnerships and problem solving techniques to address the issues that cause crime. (Schmalleger, 2014). Ethical issues that plague law enforcement vary. Racially biased policing in which police officers are viewed as biased for example, taking that a predominately African American neighborhood is full of criminals. The use of excessive and deadly force is another issue in which police officers either use too much force in the apprehension of a suspect or cause death or great bodily harm (Schmalleger, 2014). What is the dual-court system? Identify and explain the three levels of characteristic of the federal judiciary. The dual court system is the result of general agreement among the founding fathers about the need for individual states to retain significant legislative authority and judicial autonomy separate from federal control (Schmalleger, 2014). The three levels of characteristics of the federal judiciary are the district courts, the courts of appeal and the Supreme Court. The district courts are composed of 94 judicial districts . Federal district courts have jurisdiction over all cases involved alleged violations of federal statutes. The 94 judicial districts are organized into 12 regional circuits each with a court of appeals. The court of appeals hears appeals from district courts within its circuit (Schmalleger, 2014). These courts are also known as circuit courts. The U.S. Supreme Court is the top federal court system in the U.S. It is comprised of nine justices with eight being associates and the ninth being the chief justice (Schmalleger, 2014). The Supreme Courts’ decisions affect the United States by deciding what laws and lower court decisions are in line with the Constitution. Identify and describe the various pre-trial stages of criminal trial. There are various pre-trial stages in a criminal trial. It begins with an arrest when the person is taken into custody. The first appearance is when the defendant appears before a judge. The legality of his or her arrest is contemplated and the defendant is told what he or she is being charged with. The accused will either be kept incarcerated without bail or with bail, the latter being money paid by the arrested in exchange for release. The next stage is the pretrial release in which the accused person is released from custody before or during prosecution. However, there is a condition; the  accused person is required to appear in court when told to do so. Plea bargains are also negotiated. The defendant can agree to plea guilty to a lesser charge than the one he or she is being accused with. A lesser punishment may be in order if they are being accused with multiple offenses. A plea bargain is a debate or negotiation between the defense counsel, defendant and the prosecution. Normally criminal cases end at this stage in order to reduce time and money. References Schmalleger, F. (2014). Criminal Justice: a brief introduction, (10th ed) Upper Saddle River, NJ: Pearson/Prentice Hall. Takeaways From Supreme Court Rulings On Buffer Zones, Recess Picks. (2014). National Public Radio.

My Career As A Career Essay - 1720 Words

From the time I was a little girl till now, I have consistently changed my mind on what I wanted to do for a career as I got older. Like every other little kid, I dreamed of being many things including: a professional gymnast, pop star, FBI agent, scrapbook artist, astronaut, orthopedic surgeon, chef, criminal science and the first person to cure cancer. I continued to change my mind until I reached my freshman year of basketball when I helped teach kindergarten through third grade at a summer camp for a week straight. Following, I started finding jobs that involved little kids and I fell in love with being around them. This experience made me realized that maybe an FBI agent or a pop star were not the career paths I was destined for. The idea of me pursuing a teaching career was back in forth throughout high school up until my junior year when I became fully committed to the idea and started looking at colleges. I have always loved being around kids and want to be able to help them at young ages through their learning experiences. I want to â€Å"create an environment that is safe, stimulating and welcoming for children of all ability levels† (Follari, 2007, p.22). I want to help students step outside their comfort zones to experience new things and expand their minds to their full potential. I plan to achieve this goal by using my past experiences and personal background to help be understand the kids. When I was younger, I was very shy and had trouble interacting with otherShow MoreRelatedMy Career As A Career800 Words   |  4 Pagesbusiness owner lay a mystery in time. As I approach my time to attend college, I must choose what exactly I would study, so I could form a career out of it. In my seventeen years of life so far, I have had three predominant career choices: a neurologist, a writer, or a chemist. I’ve always wanted to be a physician of some sorts. This aspiration began in the very beginning of my life. When I was young, I would attend doctor appointments with my mother. I would notice how the doctor could accuratelyRead MoreMy Career As A Career745 Words   |  3 PagesSince childhood we are asked as children by adults what we want to do as a career. As children we give answers like doctors or teachers. As years go by and high school graduation looms some of those teenagaers still have the same careers in minds as they did as kids. While for many teenagers there dream career has changed many times. During college many of these teenagers pick majors that suit their interests and they know what they want to do for the rest of their lives. Then there are people thatRead MoreMy Career As A Career979 Words   |  4 Pages Since starting college in 2014 I have changed my major three times. I started out knowing exactly what I wanted to do as a career. 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My career must allow me freedom to choose what I wantRead MoreMy Career As A Career725 Words   |  3 Pages There are a lot of things to take into consideration when thinking about where I want my life to go after I graduate high school. One piece of advice that I have been given is this; â€Å"Passions come and go. If you want to be satisfied with your life and your career make sure you’re helping people.† These two simple sentences have driven me to pursue a higher degree that I know will be put to good use. Going into the medical field was an obvious answer. I’d actually always been very reluctantRead MoreMy Career As A Career3874 Words   |  16 PagesOccupation Research Paper Introduction I first stumbled onto pursuing a career in pharmacy in grade nine during my technology and communications class when we had to make career pamphlets. Pharmacy, NOC number 3131, was the first career I chose since I like science and wanted to go into that field (). 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