Dec Board

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Clearpoint 1Mb Memory board QRAM-2 SAB-1 DEC PdP 11/23 11/73
Clearpoint 1Mb Memory board QRAM-2 SAB-1 DEC PdP 11/23 11/73
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 ORIGINAL Dell 2200 600M D610 LCD Inverter Board NRL74-DEC7D11B
ORIGINAL Dell 2200 600M D610 LCD Inverter Board NRL74-DEC7D11B
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 FUJITSU DEC LA36N SERIAL INTERFACE BOARD
FUJITSU DEC LA36N SERIAL INTERFACE BOARD
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DEC DGLPL-UA ATMworks 350L Adapter Board. MSI155P-U5 / 030-1510-001
DEC DGLPL-UA ATMworks 350L Adapter Board. MSI155P-U5 / 030-1510-001
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Digital DEC PDP-8 M7381 Flip Chip / PDM 70-D BCD(?) Input Board
Digital DEC PDP-8 M7381 Flip Chip / PDM 70-D BCD(?) Input Board
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Vintage DEC Digital Equipment Corp. L0004 Machine Interface Board
Vintage DEC Digital Equipment Corp. L0004 Machine Interface Board
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Vintage DEC Digital Equipment Corp. L0001 Processor Board
Vintage DEC Digital Equipment Corp. L0001 Processor Board
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DEC KZPSC-XB Controller Board
DEC KZPSC-XB Controller Board
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DEC DIGITAL SERVER READ / WRITE BOARD RA82 541619201
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Board of Water Commissioners,Yonkers,NY.Dec 1879
Board of Water Commissioners,Yonkers,NY.Dec 1879
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DEC DRAM Memory Board 16K x 16
DEC DRAM Memory Board 16K x 16
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DEC 54-23787-01 ALPHASTATION 250 266MHZ BOARD 1-YR WARRANTY
DEC 54-23787-01 ALPHASTATION 250 266MHZ BOARD 1-YR WARRANTY
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DEC 54-24480-02 Motherboards, MB, Main Board Prioris AX6000 PURCHAS
DEC 54-24480-02 Motherboards, MB, Main Board Prioris AX6000 PURCHAS
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Digital Equipment (DEC) E2046-AT Memory Board
Digital Equipment (DEC) E2046-AT Memory Board
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DEC 348-0034114E SCSI Controller Board Symbios (348-0034114, FR-PCSBR-AB)
DEC 348-0034114E SCSI Controller Board Symbios (348-0034114, FR-PCSBR-AB)
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DEC DTC03-AM DECTALK III SPARE BOARD DTC03 1YR WARRANTY
DEC DTC03-AM DECTALK III SPARE BOARD DTC03 1YR WARRANTY
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DEC T2028  Board
DEC T2028 Board
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DEC T1044  Board
DEC T1044 Board
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DEC T2030-YA  Board
DEC T2030-YA Board
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DEC T2053-CL  Board
DEC T2053-CL Board
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DEC T2052  Board
DEC T2052 Board
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Vintage DEC Digital Equipment Corp. M7867 PCB Interface Sync Board
Vintage DEC Digital Equipment Corp. M7867 PCB Interface Sync Board
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Vintage DEC Digital Equipment Corp. M7486 UDA SI Controller Board
Vintage DEC Digital Equipment Corp. M7486 UDA SI Controller Board
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Vintage DEC Digital Equipment Corp. M7706 Interface Timing Board
Vintage DEC Digital Equipment Corp. M7706 Interface Timing Board
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DEC M7728-YC LA36 Logic Board
DEC M7728-YC LA36 Logic Board
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DEC MS02L Memory Board
DEC MS02L Memory Board
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DEC MS02-AA 8MB DEC 5000 Memory Board
DEC MS02-AA 8MB DEC 5000 Memory Board
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DEC M7620-BA CPU Board
DEC M7620-BA CPU Board
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DEC T2036 Board
DEC T2036 Board
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DEC 54-25582-01 ALPHA SERVER ES40 Memory Board w/256MB
DEC 54-25582-01 ALPHA SERVER ES40 Memory Board w/256MB
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DEC 54-30158-03 ES40 500MHz CPU Board
DEC 54-30158-03 ES40 500MHz CPU Board
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DEC ALPHASERVER 4100 PCI EISA BACKPLANE BOARD B3050-AA
DEC ALPHASERVER 4100 PCI EISA BACKPLANE BOARD B3050-AA
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DEC ALPHASERVER 256MB MEMORY BOARD B3030-ET
DEC ALPHASERVER 256MB MEMORY BOARD B3030-ET
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DEC AS 4100 RIO SERVER CONTROL BOARD 54-24674-01
DEC AS 4100 RIO SERVER CONTROL BOARD 54-24674-01
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DEC ALPHASERVER 4100 BUS TO PCI BRIDGE BOARD B3040-AA
DEC ALPHASERVER 4100 BUS TO PCI BRIDGE BOARD B3040-AA
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DEC ALPHASERVER 512MB MEMORY BOARD B3030-FT
DEC ALPHASERVER 512MB MEMORY BOARD B3030-FT
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DEC ALPHASERVER 4100 5/400MHZ CPU BOARD B3005-AA
DEC ALPHASERVER 4100 5/400MHZ CPU BOARD B3005-AA
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CONTROL DATA CORP CDC DEC 54279303 BLZV READ BOARD
CONTROL DATA CORP CDC DEC 54279303 BLZV READ BOARD
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DEC DIGITAL DATA PCC-1V0 PCC1V0 FLIP CHIP CIRCUIT BOARD
DEC DIGITAL DATA PCC-1V0 PCC1V0 FLIP CHIP CIRCUIT BOARD
Paypal   US $40.00
DEC 54-23499-01 ALPHASERVER 1000A MAIN LOGIC BOARD 2-YEAR WARRANTY
DEC 54-23499-01 ALPHASERVER 1000A MAIN LOGIC BOARD 2-YEAR WARRANTY
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Digital DEC 54-23605-01/5423606 Motherboard Main Board TESTED
Digital DEC 54-23605-01/5423606 Motherboard Main Board TESTED
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DEC B3030-ET 256 MB Memory Module Board
DEC B3030-ET 256 MB Memory Module Board
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Vintage DEC Digital Equipment Corp. LS11 Interface Board M7258
Vintage DEC Digital Equipment Corp. LS11 Interface Board M7258
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Vintage DEC Digital Equipment Corp. Servo Analog Board M7906
Vintage DEC Digital Equipment Corp. Servo Analog Board M7906
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NOS! DEC DIGITAL PRINTER LOGIC BOARD M7081-00 M708100
NOS! DEC DIGITAL PRINTER LOGIC BOARD M7081-00 M708100
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DEC DIGITAL B3020-CT 64MB MEMORY MODULE BOARD
DEC DIGITAL B3020-CT 64MB MEMORY MODULE BOARD
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SONY PFV-D300 D1-DEC CONNECTING BOARD /  BKPF-131B / CN-476 / 1-636-887-12
SONY PFV-D300 D1-DEC CONNECTING BOARD / BKPF-131B / CN-476 / 1-636-887-12
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DEC 54-30158-B3 ALPHA SERVER ES40 500 MHZ CPU Board
DEC 54-30158-B3 ALPHA SERVER ES40 500 MHZ CPU Board
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DIGITAL DEC DECTALK PC BOARD/MODULE 54-21155-01 542115501
DIGITAL DEC DECTALK PC BOARD/MODULE 54-21155-01 542115501
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EPSON ANT-RM BOARD (DEC-32VO)
EPSON ANT-RM BOARD (DEC-32VO)
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Dec Board

Goochland schools take another hit from the state

Goochland schools were hit with another financial blow last week, when state officials slashed nearly $200,000 from this year's budget.

"They've eliminated all of the textbook funding," said Dr. Linda Underwood, superintendent of schools, as she addressed the school board on Dec. 22. "Which is ironic, because we just had a textbook adoption approved [on Dec. 15]."

Underwood added that she was working with staff to see if the school would be able to purchase the books that were recently adopted.

"[Eliminating the textbooks] was a complete surprise," said Lynne Venter, director of finance and operations for Goochland County Public Schools. "No one anticipated that because most [school divisions] have already spent their textbook money."

State officials recommended that Goochland use the $300,000 in savings it received from the Virginia Retirement System, but the division has already allocated that money to cover this year's local revenue shortfall.

"It's very common when the governor's budget comes out in December to adjust the current year's budget," Venter said. "However, it is unusual to see the kinds of reductions we did see in the caboose budget."

The division's textbook fund was $58,378 before the state cut it to zero. State funding for textbooks was reduced by $79.6 million across the commonwealth.
Venter added that sales tax revenues were down nearly $130,000 through October.

"We did prepare for that," Venter told the school board, noting that the school division's budget projected sales tax revenues to decrease by $100,000 this year.

Underwood added that a large portion of state funding comes from lottery sales, which are unpredictable.

"If we're going to include [lottery funds] in our revenue," Underwood said, "we're going to be extremely cautious about being confident that that money's actually going to come."

Lottery-funded programs that were hit with budget reductions include at-risk programs and the Virginia Preschool Initiative-a program which is slated for elimination from the school division's budget next year.

Goochland schools are scheduled to receive an additional $50,000 from lottery sales this year, but that money is tied to the construction fund.

Other state cuts came to direct-aid and career and technical programs, Venter said. State officials also removed all inflationary figures from its budget, something which Venter added is uncommon.

2010-2011 Budget
Next year's school budget was also affected by the new state revenue projections, which decreased the division's proposed budget by nearly $80,000. The state also eliminated its funding for technology hardware replacement to Goochland schools, leaving no money for new routers, switches and equipment upgrades.

The school board has met six times during the past two months, trying to accommodate the $2.9 million budget reduction request by the county administration.

At the Dec. 15 public hearing, the school board decided to cut $750,000 from next year's budget. A revised version presented on Dec. 22 would cut $946,000.

"We still have a ways to go," Underwood said, noting that nearly $2 million was left to reach the county's benchmark.

"I have to recommend to you that you go back into the kinds of things that we've talked about for reductions," Underwood told the school board, "and consider making additional reductions."

Originally, Underwood had recommended cutting $1.5 million,  but the school board chose to keep programs such as the center-based gifted program and participation with Maggie L. Walker Governor's School. The school board also rejected the staggered-start school day.

Although the superintendent had originally recommended eliminating 10 teaching positions, the school board chose to cut three through attrition.

But everything is back on the table, and Underwood has also proposed cutting an additional clerical position and increasing next year's furlough days from two to five for full-time employees, which would equal a 2.5 percent salary reduction.

Underwood added that the school division saves roughly $50,000 per furlough day.
"My perception is we will have to have additional cuts," said Chairman Raymond Miller, District 2 school board member. "My personal preference is liberal use of the furlough provision."

Other school board members agreed with Miller's suggestion.

"We've got to maintain instruction," said Jim Haskell (District 1). "How we do that and keep all our teachers, I don't know."
Insurance costs

Underwood also proposed that the school division look at alternative insurance programs as a means to save money.

"What we've been asked to look at," Underwood said, "is, would we reduce, county-wide, our health insurance costs, if the county and schools went back together again."

For years, the county and the school division shared health insurance. Three years ago, the schools separated and were able to save $500,000, Underwood said.

This year, the division switched to United Health Care, after its former provider indicated a cost increase of 39 percent. The switch enabled the division to save nearly $300,000.

Given public outcry concerning the budget and insurance costs, Underwood recommended the school board consider "some of those more non-traditional kinds of health insurance options that are becoming more available."

The school board has only one more meeting before voting on its proposed budget on Jan. 26.

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Help with an accounting journal entry?

How would you record this in the general journal?

Dec. 27 The board of directors voted to purchase X number shares of its own stock from stockholder Dionne Schivone at $83 per share and issued check No. 1595 in payment. Stock repurchases are recorded at cost. Rockford is purchasing these shares because Ms. Schivone had been a valuable employee.

Answer:

(Dr) Treasury stocks X * $83
(Cr) Cash in bank X * $83

Since the shares purchased is a corporation's own stocks, it is treated as treasury stocks. Treasury stock is a contra equity account (debit equity account) and not an asset account.

Email kills talks between NAACP and school board
PENDER COUNTY – Late last year the NAACP and the Pender County school board seemed committed to try to work through their differences when suddenly local NAACP President Dr. Rachel Stephens would not agree to a meeting. But why?

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