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Case 12-2
Officer Hernandez has been working for the correctional system for 5 years. As a custodial officer he has performed almost every job inside the prison walls. He is well respected by the inmates and his fellow officers. Officer Hernandez found out that there is an opportunity to be promoted. He studies for the exam and reviews all the policies and duties for the employees at the correctional institution.
-One of Sergeant Hernandez's rookie officers has been known to use excessive force. Sergeant Hernandez must evaluate if the level of force used by Officer Williams is a violation of an inmate's Eighth Amendment protections. Which Supreme Court case held that the use of force by prison officials violates an inmate's Eighth Amendment protections only if the force amounts to the "unnecessary and wanton infliction of pain"?
Temporary Accounts
Accounts that are closed at the end of each accounting period. These include revenue, expense, and dividend accounts.
Permanent Accounts
Accounts that carry their ending balances over to the next accounting period and are not closed out.
Adjusting Entries
Journal entries made at the end of an accounting period to allocate income and expenditure to the period in which they actually occurred.
Accruals
Accounting adjustments for revenues that have been earned or expenses that have been incurred but not yet recorded through daily entries.
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