Reporting Fund Financial Information in Separate Columns for Each Major

question 3

Multiple Choice

Reporting fund financial information in separate columns for each major fund and aggregate information for nonmajor funds

• A) Means that only those funds that meet the GASB's 10 percent and 5 percent rules are reported in separate columns.
• B) Is optional under GAAP,but is generally required by state laws for governments.
• C) Is the same manner of reporting used by business organizations.
• D) Is required by generally accepted accounting principles for state and local governments.

Recognize the expression and types of conflict (e.g., felt, perceived, manifest).

Understand the role of authoritative command in conflict resolution.

Identify behavioral foundations necessary for integrative agreements in negotiations.

Differentiate between substantive and relationship goals in negotiations.

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Definitions:

Oedipus Complex

Oedipus Complex is a Freudian theory proposing a child's unconscious sexual desire for the opposite-sex parent and jealousy toward the same-sex parent.

Phallic Stage

The attachment of libido to the genitals.

Castration Anxiety

In psychoanalytic theory, a child's fear of losing their genitalia as a punishment for sexual desires or as a result of sexual competition, especially in the phallic stage.

Penis Envy

A concept in Freudian psychoanalysis describing a supposed emotion in which females envy males for having a penis, symbolically representing power or privilege.