How to legally teach English in France with a student visa Europe is one of the most popular regions for teaching English as a foreign language for many teachers. However, it can often be difficult for non-EU citizens to secure a visa and work legally in Europe. If you are dreaming of living and working in France, don't despair. An attractive option for teachers from outside of the EU zone is to apply for a student visa. A student visa allows you to work a certain number of hours per week. Even though the legal working hours are limited, many teachers also take on private tutoring to supplement their income. If you are interested in teaching in France, read on to find out how to legally teach English in France with a student visa. Application process for a student visa in France First, you need to choose a study course that is recognized by the French government, usually a French language course, and apply for it. Next, you will have to register with the government program Campus France. Before applying, make sure that your passport is valid for at least 6 months after you would need to enter France. Once you have filled out your application, a fee of 70 US dollars is required to be accepted. After you receive an acceptance letter from the program, you have to visit the nearest French consulate or embassy and lodge your application in person. The requirements are subject to change but usually include the following Completed application form Valid passport Additional passport photo Photocopy of passport ID page Documentation regarding your study course in France Proof of available finances Bank statement showing funds of 1000 US dollars for every month of your stay Or, notarize document from parent declaring they will guarantee the funds An attestation from Campus France Completed French immigration form Airline reservation showing date of departure 50 Euro processing fee Be sure to visit the French embassy or consulate website for the current documentation requirements before submitting your application. Accommodation in France Campus France also offers assistance in finding suitable accommodation for your stay in France. It is best to organize your housing as early as possible before arriving in the country. Depending on which program you decide to go for, you can choose from a number of different housing options such as student residences, university dormitories or lodging directly at your institute. Refer to the Campus France Accommodation section for more information. Available programs Most teachers interested in teaching in France through a student visa apply for a French language course. At the time of writing this article, there are over 260 different French language programs available at Campus France in cities all across the country. Besides language courses, you can also apply for bachelors, masters and doctorate programs through Campus France. Why Learn French There are more than 270 million French speakers around the world. French is also an official language in nearly 30 countries worldwide. Besides making your life in France a whole lot easier, learning French can open a number of new professional and cultural opportunities for you. Most beautiful places in France Living in France will also allow you to explore the many different regions of the country. According to Business Insider, Paris is the third most visited city in the world with more than 16 million international visitors each year. Paris is often considered the city of romance due to its architecture, cuisine and art facilities. When in Paris, be sure to visit the Eiffel Tower, the Sacré-Cœur and Notre-Dame cathedrals, the Louvre Museum and nearby Versailles Palace. We also have a training center in Paris where you can take a four-week in-class TEFL course with observed teaching practice. Once you have your TEFL certificate in hand, you can then go ahead and apply for a French course through Campus France. The South of France, which includes famous destinations such as Nice, Cannes and Saint-Tropez, is one of the country's most popular vacation regions. Visitors and locals alike head down to the beautiful Mediterranean coast of France to escape the hustle and bustle of the city. Alsace province in the eastern part of the country has a unique history as it has often gone back and forth from being either part of France or part of Germany. People in Strasbourg and much of the wider region are mostly bilingual in French and German. You can also enjoy the distinct French-German hybrid cuisine during your stay in this fascinating corner of Europe. Besides its Mediterranean coast in the south, France also has an Atlantic coast along the west of the country. Pierre Ritz, located in the southwest near the Spanish border, is the most popular resort destination, which is famous for its beaches, casinos and great surfing. Normandy and Brittany in the far north of France attract visitors due to their distinct culture and architecture, which features unique stone buildings and the world-famous Moles-en-Michel, an island commune with a large monastery of Gothic architecture. Tape of program for teaching English in France. Alternatively, you can become a teacher through the teaching assistant program in France, a government initiative that places applicants into French state schools to work as teaching assistants. This program is also open for non-EU citizens. For more information, check out our Tape of Page. Also read the best government programs for teaching English abroad.  Apply now for your TEFL or TESOL certification course and start teaching in a matter of months. Speak with an ITTT advisor today to put together your personal plan for teaching English abroad. Send us an email or call us toll free at 1-800-490-0531 to speak with an ITTT advisor today.


prayer Answer Getting your prayers answered It can get so frustrating when your answers and your prayers are not being answered because in the Book of Luke Chapter 18 verse 1 Jesus tells us that Men ought always to pray and not to lose hope You can lose hope Personally I've lost hope in a few thing When you pray and you never get answers you pray and you never get answers kwa jesu hukumu na umu mbengi nupika hloka. Kwa nini na ni, tmwita, nai, ziha nipu pitiinu kwa wajiku, kwa jonze baptism wa jenu za mkutuna yao jesu mkutu, nini na maeku. Tbja yonzenu jesu mkutuna. Bila tu jesu we primarily nipu, jesu mkutuna how to pray, And jesus higilia mkutuna. M Making, yunza formula to prayu, Tbja yonzenu jesu higilia mkutuna burnt by second stone. This is not the book of that is in Luke 11, as well as Matthew 6. Jesus taught them how to pray. The Lord's prayer is actually a formula of how to pray. It is not the prayer itself, it's just a guide line. Even though not takana wambi, our father in heaven. Alobiyu naim, your kingdom come, your will be done here on Athe zit. Most of us have been told that that is a prayer. That is just a formula. Ni kama tu kuna formula ya kupata one plus one. The bud must sing. Yes, this is the same thing when it comes to prayer. So Jesus gave them a formula on how to pray. But on what to pray for. That is when the Holy Spirit now comes in to teach you on what to pray. The Holy Spirit searches the heart of God. And then it gives you what to pray for. It guides you on what to pray. So Jesus gives us a formula on how to pray. But the Holy Spirit teaches us what to pray for. In that way you get your answer prayers. So your prayers answered. The Holy Spirit teaches us on what to pray. And most of the time when the Holy Spirit teaches us on what to pray. Most of the time when the Holy Spirit teaches us on what to pray for. Not most of the time. All the time it leads us to the word of God. So the Holy Spirit inakulidwa the word of God. And always the word of God will always lead you to the Holy Spirit. So it's like a complete thing. It's compliment each other. You cannot work with the Holy Spirit without the word of God. You cannot work with the word of God without the Holy Spirit. So when Jesus teaches us on how to pray. The Holy Spirit comes in and teaches us on what to pray for. And mostly the Holy Spirit always guides us with the word. With every situation that you're going through. The Holy Spirit will teach you. Ita kupia word. Ya your situation. Ya. Every time it always gives you that Bible verse. And whatever situation you're going through. The Holy Spirit guides you on a word. That you're going to pray for. Because it is very important to pray in line with the word of God. Tunanzanga apa tukiomba. Like today nilisoma sum of the day. Nix the president akatulidin prayer. It's very important to pray with the word of God. Because God is not man that he should lie. God has exalted his word. Above his name. He cannot deny his word. Like for example in every situation. Let me say if you are sick. And the Bible says. By his stripes you are healed. So it is the word of God. So when you go to prayer. You say according to your word heavenly father. You say by your stripes we were healed. And it's a past thing. That tulipona kitambo. So you gonja inafanya nini in the presence circumstances. So when you say that one. You trigger God to answer his word. Because he cannot deny his own word. That way you get answered prayers. You get prayers answered. I don't know if you are getting me. Like you pray. That circumstances that you're in. Or that thing that you're trusting God for. The Holy Spirit gonja give you a word for that. You search the Bible. The Bible. You get a scripture. And then when you go to pray. You quote that word of God. God can never deny his word. And asema he has exalted his word. Above his name. He is not man to lie.  If he has said it. He will do it. So if he has not said it. He cannot do it. But always he has said it. So he's gonna do it. So guys. Holy Spirit. Word of God. And how to pray when Jesus taught us. Like that. You get your prayers answered. Alright guys. Yes we continue with this. Because God. I like this God. God never answers your word. God answers his word. Guys I'll just leave it at that. Right. Yeah man.


The University of Southern Mississippi in partnership with Interpol has developed five courses at this point and we're working on our sixth course of a sixth course continuum in which those courses are together creating a certification program for those individuals that have completed all six courses. Bottom line to those courses is we're trying to design and develop a system that we can educate people that are incident commanders or that are responsible for event day operations at major stadiums and as a result of that educate them to what are the concerns both in terms of security measures as well as threats that may be posed to somebody that might do harm at a facility or a venue site. Importantly I think we learned from the attacks in Paris at the stadium that continually there is a ongoing threat as a result of that we are trying to be responsive to that and the curriculum that we've designed focuses on all kinds of different threats that may be both real and that are realistic in today's world. Good example is the drone threat. Everybody's trying to get their arms around what it is we need to do to satisfy that and attack that threat and everybody is trying to figure out what our best practice is so in this course we have some of the most sophisticated incident commanders from around the world working on that and we try to stimulate their thinking through our curriculum and the types of things that we present as challenges in the course. If you examine what Project Stadia is doing in detail what we're really trying to accomplish is to both create a cutting edge component to securing venue sites at places like the World Cup and Qatar was one of the hosts there will be the host in 2022. As a result of that they're very interested in making sure that their area is both safe and secure for the fan experience for those individuals that show up at Doha airport and then throughout the time that they're in Qatar they are safe and that they have a great experience. So this project in directly supports that because all the Qataris that are involved with the security of the games have been participating in these courses and so I'm sure that they are benefiting but also we're benefiting from what their planning process is by learning about what they are doing to prepare for these games.


QuickBooks Online 2023. Add new accounts and opening balances. Get ready to start moving on up with QuickBooks Online 2023. Here we are in our Get Great Guitars practice file. We started up in a prior presentation using the 30-day free trial. We also have opened the free QuickBooks Online Test Drive sample company. If you want the two open at the same time we suggest using the incognito mode or another browser if using Google Chrome. Support accounting instruction by clicking the link below giving you a free month membership to all of the content on our website broken out by category further broken out by course. Each course then organized in a logical reasonable fashion making it much more easy to find what you need than can be done on a YouTube page. We also include added resources such as Excel practice problems PDF files and more like QuickBooks backup files when applicable. So once again click the link below for a free month membership to our website and all the content on it. You can find incognito mode with the three dots and then new incognito window then search for QuickBooks Online Test Drive. We will be using the sample company to look at the difference between the accountant view the view that Get Great Guitars is in and the business view the view that the sample company is in. You can toggle between the two views by going to the cog drop down and switch between the views on down below. We're going to open up a couple tabs to put our reports in right clicking the tab up top and duplicating like we do every time I'm going to right click the duplicate a tab to duplicate again as the tab to the right is thinking I'm going to go to the tab to the left open up the reports on the left hand side and then the balance sheet reports. If you're in the business view by the way that's going to be in the business overview. That's where your reports are located and then I'm going to go to the tab to the right and go to the reports on the left hand side this time open up the profit and loss reports close up the hand boogie up top I'm going to change the range from 010122 to 123122 run it to refresh it tab to the left and close the booger hand boogie and then change the range from 010122 to 123122 and run it to refresh it. Now we've been putting in balance our beginning balances imagining we have another accounting system or had one prior to using QuickBooks we're entering the beginning balances into the system. These hour hour and beginning balances we're going to enter them into the system as of the last day of the prior period that was in the prior accounting system December 31st 2022 we're going to then start the new data in our system as of January 1st 2023 moving forward. We started entering the most difficult balances which are the inventory often times and the accounts receivable and the accounts payable due to them having sub ledgers that we need to be careful of as we enter the data inventory having a sub ledger for the units of inventory accounts receivable a sub ledger related to who owes us money customers accounts payable having a sub ledger related to who we owe money to vendors. Now we're going to enter all the rest of them and we'll give a short discussion on some things you might need to consider with them but we won't go into them as in as much detail. It should be a little bit more straight forward to enter some of these transactions the checking accounts and then we'll enter the furniture equipment the accumulated depreciation the visa and the loan same strategy will enter them one at a time the other side of the transaction is going to go somehow to opening balance equity most likely to I'm sorry somehow to equity in total most likely these accounts will go to opening balance equity and then we'll fix opening balance equity or the equity accounts to represent the proper amount in equity which should be an owner's equity. Okay cash account let's open up the cash account now cash has its own kind of special concerns that we'll have to deal with and the concern is going to be for example the bank reconciliation so you can connect it to the bank we're not going to be focusing on bank reconciliation here we will do that in another section or a course later the other concern also is going to be if there's outstanding checks or deposits in the system how is that going to impact our bank reconciliation we'll talk about that in the future we'll run into that problem when we do the bank reconciliation in another course or section in the future so entering the beginning balance we have to use this 25,000 even if that balance is different than the bank balance as of December 31st 2022 which it may be if there was outstanding checks and deposits but I have to use this balance to be in balance right and then we'll worry about that issue with those outstanding checks and deposits and we'll get into how to deal with that when we get to the bank reconciliation so if I go back to our accounts tab to the left and I'm going to go into our chart of accounts I'll just do this by go into the chart of accounts and I'm going to hold control scroll down it's in the accounting on the left hand side and then chart of accounts up top if you're in the business view by the way it's going to be under the bookkeeping and then the chart of accounts on the left hand side and then you have to open up the chart of accounts okay so now this is our list of accounts that were given to us by into it by QuickBooks when we set up our accounts we have a cash account up top so you might want to like change the name of the cash account but we might just use that cash account that's her strategy I'm going to use the account if it's there if I don't like the name I'll change the name if there's not an account there then I'll add an account so this is the they put it as their cash on hand account so but that's okay I'm going to say edit let's go ahead and edit this one and then and then this sub account doesn't matter too much but I'll just change it to my checking account and then you might put like the name of your account you might put the bank name and you might put like the last four digits of the account number or something like that which is useful for internal reporting purposes because it helps you to locate which account you're dealing with if you have multiple accounts although it's a little bit messy for external reporting purposes but oftentimes our goal is to get the data input as easy as possible here and then we're going to go down below and we've got this thing that says start date opening balances now you're only going to use these when you're first setting up the accounts as we're doing here to get those beginning balances in place so I'm going to say it's going to be a beginning balance as of let's say beginning of the month so say other date and I'm going to choose the date as has been our process at the end of December December 31st 2022 so everything is correct as of the January 1st 2023 opening balance 25,000 and that should allow us when we do the bank reconciliation to have that opening balance be the right number at that point in time so I'm going to go ahead and save it and say changing the type of tax form section of the account may affect your account and so I'm going to go ahead and are you sure you want to say yes and close this out so now we've got our account there if I then go into my balance sheet up top and run it to refresh it now I've got the cash account which I'm going to say is my checking account and then I'm going to go into that number and it used a deposit form notice again I didn't enter a deposit form I just entered the beginning balance but it entered it with a deposit form which makes sense that's the form you would typically use to increase you know the checking account so that's what it used there's a deposit form it put the other side to opening balance equity which is what we expected closing this out other side in the split also indicating opening balance equity back to the report then if I scroll down opening balance equity there's the other side going into it and there it is with a deposit form no impact therefore on the income statement so I don't have to worry about that at all so that is that one so we'll get back to that opening balance issue in the bank reconciliation which is kind of an issue for the first bank rec in a future section or course on that and then we've got the accounts receivable we did inventory we did these two are related to property plants and equipment you could call them depreciable assets quickbooks generally cause them fixed assets now here we already have the fixed assets set up from our prior accounting system so we're going to pull it in I would like to find an account named furniture and equipment now note this one represents those large assets which are building automobiles furniture and fixtures that we have to put on the books as an asset instead of expensing them when we buy them and even if you are on a cash basis you have to do this which is an accrual concept even if nothing else for taxes generally now that means you're gonna have to have a sub ledger tracking the actual units of equipment as well as the depreciation and possibly have one on a tax basis method which is usually different than the book method or if you're a small company you can just appreciate on a tax based method so you don't have different schedules possibly but usually since you have to do it for taxes anyways the sub ledger is often useful to have done in the tax software by your tax preparer so when you set up these accounts I would not if I was I would use the talk to your CPA and use the accounts that are in the tax software as your guide in terms of what your subcategories will be QuickBooks adds a whole bunch of subcategories in here which is not may not be the best way to go depending on what your needs are they're a little too detailed or and you might just again want to follow the software that you're gonna use to calculate your depreciation which is action which is often the tax software we'll talk more about that later but right now I'll just choose our normal strategy I'm gonna go to the tab to the left and I'm gonna look at my chart of accounts and I'm gonna try to find one that has an account type of fixed assets and one that has something that's similar to furniture and fixer and again you can look how many fixed assets they have they got building that's normal land and then they got all this stuff here long-term office equipment computers copiers blah blah there's furniture but it's in that subcategory so I mean here's tools machinery and equipment so so they've got a whole lot of stuff which you might not need this detail in the subcategories right because that might not be how it sorts out when you look at your your tax returns and your depreciation schedules you want to make it as easy as possible to tie them out to whatever your subledgers are gonna be often done by the time okay I already said that so let's go ahead and just do use this one so I'm gonna hit the drop down and I'm gonna say edit this and I want to change the name to the name that that I have here so I'm just gonna use the similar account it's a fixed asset account and I'm gonna call it I'm gonna call it furniture and equipment usually I would call it furniture and fixture as I think what you would call it on but we'll talk more about that later so it's save under fixed assets and I'm gonna call it that's that's the tax form section and then I'm gonna say okay furniture and equipment okay description looks good I'm not gonna worry too much on the description so the main things I need to have right are this one the tax line could be important if you're if you're using the software to kind of locate your tax line exactly or exporting it to the software exactly but oftentimes in my experience that doesn't like work perfectly you can have to use the financial statements anyways so I'm not overly concerned with that line although I'm always hopeful that they get that to the point where it is a time efficient thing to do but I haven't seen it work perfectly and I've tested it out a few times in the case then you've got the account name and so that's what we changed and the description isn't a big issue as well so I'm gonna hit the drop down and then I'm gonna say that the date I'm gonna say other date and I'm gonna be picking it up at the end of 2022 and then the amount we said was 75,000 75,000 and then it'll make a journal entry for that so I'm gonna say save it it'll probably just use a journal entry form because there's not usually a good form for this meaning well I'll show you here I'll go to the balance sheet and then let's run it to refresh it and so now we've got furniture and equipment boom if I go into that we're building the balance sheet we can see that we got the journal entry so notice it used a journal entry unlike every time we did something else where where they used a form last time they used a bank form and before we saw an invoice used a bill used now it's used in the journal entry why because there is no form for for the purchase of equipment that's like a default form if you purchased it without cash like if you financed it or something so that's why because buying equipment isn't something that happens every day therefore it went to the journal entry so if I go into that it's an actual debit and credit type of form that is being used okay let's close that back out the other side went to opening balance equity like we would expect so the other side is down here in opening balance equity so that looks good nothing happened to the income statement so okay let's go to the next one next is accumulated depreciation so now that is something that will track on the sub ledgers again but this is the beginning balance I'm gonna go over here this is this is how much we've we've decreased the asset by to allocate the expense to the period applicable let's see if they have one it should be also a fixed asset account so we doesn't look like they have one called accumulated depreciation so I'm gonna add it I'm gonna say let's just add a new one new and this is that notice the method I'm using if they have an account that's close I'm gonna use it if they don't then then I'm gonna make that's when I'm gonna make my own account right and so I'm gonna say this is gonna be saved under and they changed it they've changed this kind of layout up a little bit so you might not be it takes a little bit to get used to hopefully it'll be kind of an easier layout it's kind of nice it's gonna be an asset type of account so that's kind of a generic overarching balance sheet account and then it gives you basically your drop downs now this is a category of ass of of asset the fixed assets that's kind of like an account type that we're gonna have here if you wanted to make a sub account then you can select you know an actual account that it would be a sub account of so we're gonna pick the fixed asset so it's gonna go under a fixed asset which I would call the account type the tax line I'm not overly concerned with but I'm gonna just gonna call it accumulated depreciation I'm not concerned with the same reason I talked about before because oftentimes we're just gonna generate the financial statements to make the tax return if you can export it directly to a software that would be great I haven't seen it work perfectly or better than just entering it into the software thus far so I might test it out again though because I'm always curious to see if they've improved it and so I'm gonna say account name is gonna be accumulated depreciation I'm not gonna put any description it's not adding a lot of value in my opinion I have a description there so I'm gonna keep that as is and then we're gonna say the start date I'm gonna add the other on the date and we're gonna put this to to the end of last year now this is where the tricky part is because accumulated depreciation is a contra asset account meaning it's like a negative asset so I would say it goes up it's gonna be an increase so I would think it would be a positive but I think they're categorizing it as an asset so it's actually kind of like a negative asset and this is why debits and credits are actually better than a plus and minus kind of system gets kind of weird walkie with the plus and minus but I'm gonna assume I'm gonna bet that they're gonna record it with a negative 7500 which will which will make it a positive amount in accumulated depreciation because accumulated depreciation is a contra asset if that makes sense if it goes the wrong way I'll have to go back in here and adjust it or fix it in some way shape or form so there's there it is so now you can see where it gives you a little image on the balance sheet on where it's gonna populate so this is this is pretty neat that they give you this little preview it's kind of a kind of a new a newer type of thing here so I'm gonna save it and then we'll check it out so if I go to the balance sheet and run it again now we've got under the fixed assets you can you can all it put it on there see I got it wrong it put it on there as a positive so so I think that I think it used to be that way so now you increase it with it with a positive instead of a negative so that's why it gets a little tricky I can fix it this way I can go into it and then it entered it with a journal entry so the journal entry is actually more specific if I go into the journal entry I'm just gonna flip it now so I got it backwards I'm gonna say this is I'm gonna change it by making this a credit and this a debit okay and then I'm gonna save it and say yes and boom so there it should be the right going the right way so there it is and so now I'm gonna go back and so there it is so then these two should net out to a negative so this is the the dollar amount the cost and this is what we decreased it by we'll get into more about fixed assets in a future presentation the thing that's kind of annoying here is that you'll note that that the accumulated depreciation is above the furniture and equipment which is kind of annoying because it's in alphabetical order under the fixed assets you can fix that by using possibly sub accounts although it's still a little tricky to fix it that way or you can use account numbers or you could try to sort your when you when you go to your sorting you can say you want the totals in descending order and so that might that might sort so that sorted it out that way so that's another method you can use we'll get into more that formatting stuff in future presentations so we'll get back to the beginning balance entries but there it is the other side went to opening balance equity by the way as we would expect opening balance equity other side washing out to the equity section as we expected okay keep on moving here keep on moving so we already did furniture equipment accounts payable we did the credit card now the credit card has the same issues as the checking account in that you could have bank feeds related to it we'll get it will dive into bank feeds later other than that it's it's you know the same it's pretty straightforward to enter the beginning balance once we set it up so I'm going to go to the tab to the left I'm gonna see if they have a credit card type of account it should be a liability in the liability area so it should be a credit card type I don't see one so I'm gonna add one so I'm gonna say new and it's gonna be a liability type drop down and then we've got the current liabilities I'm sorry that's not I want the credit cards so notice they have assets and then they got bank broken out separately because bank has its special needs even though it's an asset and then they got then they've got liabilities but credit cards is broken out separate because it has its own special needs okay so we'll go to the credit card save under credit cards and then I just called it and then the tax category credit card and then I called it visa I think visa is the account name so I'll just keep I'll just stick with that I won't put any further description I'll hit the plus button as of and say we want other date and we'll bring that back to December and put the balance this should be a positive liability now so 1000 it's a bad thing but it's gonna be a positive number credit to it so it's gonna increase with a credit and save it boom should be set up no problem no problem so there it is down here in the liabilities so it's a credit card type of account credit card type I go to the balance sheet and run it to refresh it give me something fresh here people I don't work with stale stuff so there it is the visa if I go into the visa it entered that with a credit card expense which makes sense because that's the type of form you would think to enter a credit card charge open that up and there's our expense form the other side went to opening balance equity now we've got the same issue with the credit card possibly as with the bank accounts for the reconciliations although the reconciliations for the credit cards are often easier because we might do those directly with the bank feeds more likely like because it's quite common whereas the cash account we might still have some issues with just entering our data with the bank feeds we'll talk more about that later when we get to the bank reconciliation type of area but the other side went to opening balance equity did it not right yeah it did of course it did poor su puesto so let's go back then what do we got loan payable another one I'm gonna make that other current liability so I'll see if they have a loan payable down here if they do I'll use it I would think that's gonna be a liability type of account I want to make it current liability so tax payable long term business loan so they only have a long term I think I'd like to make it oh here it is short term business loan let's do that one so I can edit that boom edit it and then do I want to just call it short term business loan maybe I just call it what I had which was loan I'll just call it loan payable loan payable I'll change the name to what I like and use the account that's applicable other current liability loan payable okay going with our standard strategy drop-down and I'm gonna say other date bring this back to December 31st and what's in our loan payable account 22,000 22,000 credit 22,000 boom shaka laka and it gives you the preview down below which is pretty neat I kind of like their new setup even though I'm not I think the other I'm still preferring the other one right now but maybe I'll it's growing on me it's growing on me it's not horrible it's not completely horrible so I'll scroll down and there's our loan payable if I go into the loan payable it entered that with a journal entry why because there's no normal form to enter in a loan you could if you're entering a loan and you got the money you could use a deposit form but there's no entering a loan isn't a standard transaction therefore there's no default form therefore it used the journal entry the last thing used if there's no other form applicable going into the journal entry there it is debits and credits being used closing that back out scrolling up other side balance sheet down here in the opening balance equity boom shaka laka shaka laka okay I'm still I gotta stop saying I don't know why that's in my head so I think this was this one right so yeah so now let's let's just double check our numbers this is where we stand at this point in time our opening balance have been input we only have an issue now with the equity down here being messy it should be that's what I hope is the case but the total equity is seventy seven eight nine six which is correct it's just broken out funny like it's just broken out funny like and then our income statement has stuff in it for not from this round but from the prior presentations of five thousand five hundred but that's in the prior period I'm not worried about it because it's going to roll into the equity so no problem it's going to be nothing going forward after the cutoff of January 1st 2023 I'm gonna open up one more report right clicking on this duplicating the tab that being the trial balance because I think that's the easiest way to check the numbers let's go to the reports on down below I like to just type in up top the trial balance the trustee trial balance the trustee TB just type in t r i a l balance and then open it so if I run this for 010123 to 1231 to 3 run it I was running why cuz Jen I told me to Jen I okay that's from force go anyways this is what we have so if we do the side-by-side comparison checking account 25,000 accounts receivable 20,500 inventory 2008 we've got the 7,500 accumulated depreciation 7,500 furniture and equipment 15,000 accounts payable the visa at the 1,000 the loan payable at the 22,000 and then this mess down here that should add up to 77896 if I pull up the trustee calculator to see if it indeed does do that calculator for some calculations you got the 7,2,3,9,6 plus I'm adding these two the 5,500 there's the 77896 and if I do a range change to to to actually it's in I'm in 2023 if I change this to 2022 010122 to 1231 222 run it then you'll you'll have the same numbers down here you should right 25,000 to to to to to to to to to to to to to to and then down here you've got kind of the mess so now down here the mess is including the opening balance equities 7,2,3,9,6 plus the 20,500 income minus the expense of 15,000 because the the income statement accounts are included on the income statement but when I roll over to the first day of the following year these income statement accounts will roll into the equity account and I don't care what happens prior to the cutoff January 1st 2023 with regards to the income statement accounts because they're in the prior accounting software so if I change this one day up 010123 to 01 so let's just say 1231 1231 23 and run it now QuickBooks rolled over the income to retained earnings that's where the 5,005 is at and then I've just got this mess of opening balance equity which isn't a proper account I don't want to keep it in there I just need to do a journal entry taking it out of there putting it into the retained earnings retained earnings isn't the proper name for a sole proprietorship so I could then just rename retained earnings to a sole proprietorship type name for the equity account which would be like owner's equity or something like that then we should be good to go we'll do that in a following presentation and then we will go from there


Hey there friends, how's it going?  Oh! If I keep doing that I'm gonna be deceased Alright, we're gonna be me and I'm gonna be me, I wouldn't make you be me that would be cruel and unusual punishment Alright, I come from Ireland so far, I think very well Cork, first name Kevin, second name, call me Oh, you didn't know that was my full name? Ow! Jesus, pay attention, select your appearance Oh, that already looks so much like me There we go, Kevin called me as created and now attributes, athleticism Wow, what a putt That's a zero No, you know what? I should put them all to 50% so I'm not giving myself any advantage or disadvantage Oh god, I feel like health shouldn't be at 50% but we're rolling with it, we're rolling with it Hey, why did you start my looks at... Why?  I feel like if I was a baby I'd be chewing on my mother's cell phone Yep, my happiness got a nice healthy boost there 51% My smarts went down a percent, unfortunately Oh, now I get lunch, watching Curious George His life is the best, this is the best version of me Can I eat your phone, please?    Right?  Like, don't make any content You don't need any subs or anything Just literally sign up and you will get a boost of happiness I'm gonna post a gameplay video Gaming You post a gaming video A Mortal Kombat No, Kevin, mistake All you do is mash the same move over and over and over again and hope you win Oh, my God, solitaire I'm really going for the trending stuff, aren't I? Well, actually, that's accurate I don't really play the trending stuff usually Don't let Gypsy fall down a hole, babe Aw, people just don't like me Well, to be fair, I got a 100% sub rate I got two views and two subscribers Alright, well, since my parents are divorced I'm gonna pit them against each other My mom gave me 61 euros Okay, I love my dad more My father gave me 54 Okay, I love my mom more than Sorry, dad Oh, my God, I'm literally getting two views on everything It's just those two subs from earlier They're very committed to watching my stuff They watch them all but no one else does At least I'm no longer depressed I made a video on Oregon Trail and I feel fine now Oh, no, my mistake I've been thinking a lot lately about why baseball managers wear the same uniform as the players and now I'm cured of depression There we go, now I'm on to Call of Duty Now we're up in the double digits, boys Oh, my God, this is not really working out Like, my start on YouTube was very slow also I don't make a good first impression if you're new here Oh, hello But our virtual pretend, Kevin, is even worse No one has any interest in them And it's all with the same 13 views And YouTube doesn't really, you know, stop the view count and check if they're legit until there's a good view I think So this is probably realistically all me Yes, we're back on card This rakes in the subscribers Look at that I don't even know what that number is Never seen it before Grand Theft Auto, yes, we're on the right track Ho-ho What am I gonna do for 100? I'm gonna do something special for 100 subs Oh, wait, no one's subbed for that one Okay, well, not a great choice in game, Kevin Oh, God, how do you basketball? Okay, it's running the opposite way All right, we're gonna do a special video What do people wanna see me do? I think for my 100 sub special video I will make a political video Oh, my God, people actually love that So, politics That person you like? Love him I love the policy That part you like about the part? I love it I voted for them too Please subscribe All right, Kevin, now that you've finally made it Unfortunately, this is the part of your life Where you just delete your account I know, I know, it's hard But this is the part where you decide retail Is a better job for you Maybe I should have checked retail was there first Before deleting my channel Maybe I should have got the job first Oh, cashier, okay, I completely missed that Which of these Star Wars characters do you relate to most? I hadn't even watched Star Wars by then I still haven't seen most of them Oh, I'm not gonna admit that Though everyone gets really annoyed when I say that By the way, I've seen them all and I love them all Except for the ones you don't like I don't like those either Yes, they got hired I said BB-8 I think he's the little ball one Okay, now we're gonna work here for like three years And throw rocks at a rabid bracoon in my garden You're gonna go clubbing at that All right, Cocture Disco Our little virtual Kevin has found a lady friend At the library Why did I be at the library when I can't read? Oh, well, I'm happy Her cries are not as really low Oh, my God, we love going to Cocture Disco And I feel like clubbing I don't like it, though You find some nitrous oxide in your desk drawer At work with a note saying You look like you could use this Okay, I could definitely use this, I guess I tried nitrous oxide Wait, oh, I didn't tell you to like actually use it I just told you to take it All right, this is the power I leave my job Resign Again, before I even start the channel, I'm just resigning Sign up for a YouTube, new account All right, Kevin, let's put that retail experience to work Let's make a video about vlog yourself Wow, everyone hated that I just go back to gaming No, people don't like that either Okay, now I'm in trouble Why did I delete my old account? All right, we're gonna have to diversify If we're getting into the social medias I'm gonna sign up for all of them This is such a horrible idea I don't even like social media for the most part All right, here's what we're gonna do I don't care about TikTok Wait, how do I have so many TikTok followers?   There's gotta be higher odds of the bit life videos doing well Damn narcissistic bit life video game Nine views, wow That's a new record on the new channel Oh, my God, this is so depressing How is he not depressed? Alright, time for first trap photos There you go You post a photo on Instagram You're self wearing sexy underwear While holding a gun I think I'd get arrested, dude You can't do that sort of stuff in Ireland Thou shalt not show chest What platform should I actually concentrate on here? Because YouTube is not working Someone called Lucy600 Post a venomous reply to your Instagram post And one of me in weird underwear and holding a gun Come meet me in person then I'll bring my gun Oh, they refused A job No, I'm a social media wizard Oh, no, this is getting sad Now I'm up to my actual age And this shows what the odds were Of me actually becoming somewhat successful on YouTube Very slim There's a lot of alternate reality Kevin's out there that are just miserable Some of them even wear glasses It's wild Tiktok, by followers Maybe be a bit more subtle this time Instead of getting 5,000 right off the back Give me 500 But still no one's watching it Like they are bots at the end of the day Maybe I need some sort of a hook Maybe if I look a bit weird That might help Man, that's interesting I might do that myself And we're gonna dye it like any good gamer YouTuber would do There we go Green That's what Jack did and it worked for him And don't worry, I'm not scared if he gets angry in front of me Cause I got my antiseptic cream Alright, tiktok time Now I look cool Do a dance It didn't work You and your stepsister, Laura I have a stepsister? Oh my god, this is not working This is just... Oh my god They changed my username to StinkyPinky Now I'm never gonna make it Oh, and now my girlfriend wants to break up with me Because I have too much baggage I literally have no baggage I am an empty vessel, I do nothing I just stand there flossing all day Hoping people will follow me Oh yes, I begged her to stay and she stayed with me Okay, now break up with her Oh no, that's my sister, hold on Break up Yeah, bye-bye Alright, what jobs could I get? There's gotta be someone who wants a 30-year-old person who's never worked I'm a magician, just like a papa Or I could be a nun They also believe in magic Help me, I'm a magician Denied Why? Alright, nun, will you take me in? Ah, I have to go back to retail I really don't want to go back to retail It's the scary Potter characters Do you relate to most? Where am I getting a job? Why do they keep asking me stuff like this? Nothing about my work ethic Or what I can bring to the company Where do you see yourself in five years? Just like, defends yourself a bit of a dobby, do ya? Supervisor has asked to watch a movie under the stars?  Who has enough time in their hands? Billy Ray Cyrus He's got nothing going on, surely He didn't reply Damn it, I guess he has done a lot of covers of Old Town Road I posted a picture of my nasty drink on Twitter And it got zero likes I wonder why Lucy 600, it's been years It's back off Just leave me alone I'm saving money at least Should I try and actually like move out?  People love pets Get an exotic pet That'll be interesting Yeah, Mufasa A black panther Named Mufasa He's not happy and he's not healthy Buy him anyway Alright, now I can make pet videos At least seven subs It's gonna bring in more people Like I bought a black panther Would surely bring in more than six people Oh my god I've made another solitaire video And I lost subscribers Dude, when will you get it through? Your thick green-haired skull No one is interested in solitaire Wait Oh my god Oh no I thought I gained 12 subs for something there But I re-read it And he played solitaire again I lost 12 subs I'm going into the negative After this year I've actually lost more followers than I've gained Every video I make A ton of people on sub What? What? No No I was losing all my subs I went all the way down to like 40 And then my YouTube account was suspended But why? I told him I'm confused And I don't know why it's suspended And they just continued to suspend me They didn't Oh my god I'm devastated Well Guess it's a life of crime for me then I'm gonna burgle a home A local politician But the one you hate Him?  Can I do a haul video?  A final restraining order She wants to get back together again Didn't we? You know what? Fine Just take whatever you can get dude You're really struggling in this life No! Mufasa! He's dead He died from complications associated with this temper Me or him?  It's time to get revenge Against all those who have slighted me Especially you Steps this low right? You look miserable I missed the headbutt Okay well now that's just embarrassing Now we have to murder her You know what? I have money Maybe I should hire a hitman It might be if it's safer Wait what? Ex-husband? Oh ex's husband I was like I don't remember that I surely would have made a TikTok about it Alright well you know what? If they left me they shouldn't be happy either Let's do it That seems a bit too cheap But let's go with it Here's another car and cop Oh my god I'm going to jail Maybe if I spend all my money Going with Kevin and associates This sounds like money laundering I'll get out of it Yes I got out of it Fantastic I had a talk with my co-worker And she attacked me Why does everyone hate me? I was probably non-stop talking about My successful TikTok account I've been working on it for five decades now And it really shows I just have such a knowledge of the platform I don't understand I'm just generally confused Alright Kevin I have a feeling at age 60 It might be time to admit That this YouTube and TikTok thing Isn't going anywhere Maybe we should try and get Some education to get a real job It's still not too late Graduated from community college Okay go to university Engineering Oh my god I just realized I didn't sign up for university I clicked on it but I didn't have enough money And then I just skipped the year And oh my god I'm wasting my life away Now I'm worried about that Forget about the years I spent Flossing on TikTok and it going nowhere Alright let's get a quick job To hold me over for a year No one wants me For some reason people don't want a person Who had a gap of 50 years in their resume I can afford university now I'm going into computer science I have a very good understanding of technology Having used TikTok for the past 50 years I'm going to pay with cash Leaving you at $600 Thank god I don't have a Mufasa defeat anymore Lately I've been contemplating Whether I prefer my hypothetical mermaid wife To be a human on the top half or the bottom half Jesus Christ dude You're an absolute disaster of a human Look at you You still haven't even given up on the green Computer programmer And you consider yourself to be a good listener Yes I'm a great writer Why do you want this job?   The prisoner's what? Time to escape we can do this There we go we got out I'm on the run Quick make a TikTok about it This'll make national news Alright I'm gonna do the cinnamon challenge I mean while the cops are trying to find me Just escape from prison I feel like what I did was a lot Like it could put me down in the history books Like I escaped from jail and started making TikToks At least it'll be like remember the time That dude escaped from prison And kept doing the cinnamon challenge But I feel like I need to make a bigger statement So I'm gonna try and rob a bank I'm in a Minecraft helmet I'm a gamer And I'm getting away on rollerblades I was caught What a surprise 37 years Well may as well have a little cry The leader of the local chapter Of the wrinkly sneaks prison gang Has approached you and asked you to join Sure compliment ripe Sean What kind of a nickname is that?  God damn it I got caught All right A job we'll try again next year No we won't because I'm dead Oh I didn't even get to make a TikTok about my escape Oh I guess that just shows what the odds were of me actually turning out okay as a human And yes I qualify this is okay But I appreciate you watching We both do Maybe next time we'll do some solitary you know To keep it really interesting Thank you very much for watching Appreciate you and I hope to see you tomorrow Bye for now


Tiger, Financial News Network. Good morning folks, this is Steve Rhodes coming to you live from the shores of very sunny Delray Beach, Florida. This is your 9 a.m. update and currently we have all of the U.S. equity futures trading lower. The Dow is off by 51 points. NASDAQ 181, S&P's off 10, e-mini, Russell's down three points out there. SpotPolitonics is trading above its 50-day exponential moving average out there over in Asia last night in mixed bag. The Shanghai off six points, that was flat, the Nikkei was down nine points, that too was flat in the Hangsang up 420. Over in Europe right now you've got the Dax down 110 points and 7 tenths were sent. The FTSE is off two, so basically flat out there, both of those indices testing support levels. Gold is flat, it's up 60 cents, Silver is flat, it's off a nickel, Platinum is off four bucks, you've got Lightspeak Crude trading out at 79.87, that's up 40 cents, the natural gas is up 12 pennies, trading out at $3.93. Let's go take a look at our nine panel market update chart. We begin by taking a look at the e-s-mini. So the signal here for the e-s-mini, we just don't have much of a signal at all. Why does DV say that? Well, because we're trading inside of yesterday's bar, we have taken out neither the low or the high overnight, and so it's confused as to what it wants to do. If we take a look at SpotPolitonics, it keeps tinkering with the 50-day exponential moving average. If it closes above this level today, that says that we can see the e-s-mini easily head back to the 46-42 level, perhaps even 45-29. Got to at least take out yesterday's low for that to take place out there. The case of the NQ, neither taken out yesterday's high or low, trading back in a key support, the bottom of its daily profile, that's between 15.588 and 15.781. We take a look at the U.S. Dollar Index, just trading inside, which has got a valid topping pattern out here, which is consolidated with inside its daily profile, a very narrow range, that's between 95.90 and 96.31. Gold, so far, has held key support. The center of its daily and weekly profiles at 17.85 and 17.888.20. Silver is trading back or is pulled back into the bullish-structured weekly profile level. 21.82 is really the key level. Price closed below that. That could spell trouble in River City. You've got LightSuite Crew, and it's made the 1-1.272 way to be equal. See the expansion, it's next move higher. The target price would be about $83.71. Watch $3.98. $3.988 to be exact in the case of natural gas. You get a close above that. That says natural gas should rally up to $4.36 out there. Folks, stay tuned. Tommy O'Brien is up next. Have a fantastic Friday. I'll see you at 1 o'clock on Monday. Take care.


Good morning. I'll try to guide you through LibreOffice Online for new features and well, it's inevitable that I will get some other nice things that are in the application maybe for a bit longer already. But I'll try my best. Is it necessary that I've taken my price and everything from you? You have a good voice. Actually, I'm fine now. So, let's see if this all goes fine with how I intended to do it. But first I want to show some things that are nicely done in the user interface. We have things as a designer that's now there and dialogs are improving and some improvements have been done on the menu. Yes, this all works as I intended, so that's great. Let's for example just take a file. As you see, I'm doing all stuff online, both presentation and of course showing how it works. That's all done online. Yes, although the resolution is a bit other than usual, it looks reasonable to work with. As you see on the left, we have the sidebar as we know it from the desktop application. It's now functioning in online and it changes when there's different objects. It also has similar, for example, as you know, as you may know from the desktop version, there's the extra widget top right that opens the dialog for a more detailed setting. It's all just there and the only thing in this situation is that with my resolution, I didn't see the button stat sheet set OK. But it's all nicely functioning, the same with text, etc. So that's a nice improvement around users to interact directly without leaving the view of their work, etc. And as you know, in press and in calc and in writer, the sidebar has different content and also sometimes different behavior. Another thing that has been improved in general, if you already saw one, is the availability of the colors. For example, should I change to the English user interface for you or do you believe me if I say I'm going to perform on the page? Of course, this is the next cloud and also the own cloud. In both, you can choose the language of your user interface in your user settings and then that works. For example, you can do things as a footer and you can choose... Sorry, I suffer from missing the controls, but as you see, it has nicely old stuff that you accept to be available. It looks as if this sub-dialogue doesn't show up. Okay, but the parallax are there, which is great. It's nice, there are large buttons, you can hit and there's a large menu, and there's a nice blue bar from the file storage and sharing system. Of course, when I do like this, I engage some room with hiding the menu. On the other side, the menu has been improved, for example, by sharing new information, not only on the name of the file, but also when it has been updated for the last. So I think this is pretty useful information. So these are a bit of the general things that have been improved recently. We can do things with watermark, we can insert charts, there are things like table handles ongoing, and we can do things with nodes, open nodes and nodes. This is my test version format, watermark dialogue. It's all work in progress and not every server that I tend to work on is... It's not always happy, but this works. You see, we did format nodes, table and so this doesn't seem happy if I change the color. Okay, show me the watermark. That's about the watermark. Let me take another file, there is some stuff in the header as you see, and you can choose insert, try to edit that to change. Either the server or probably the internet connection is reconsidering what I want to do, but I will pick up a chart in Calculator. I think that's more probably. Really fresh feature, there is some, I've just inserted some table as you noticed, and once the cursor is in the table, you see that it's the interface as handle, and the handles, they allow you to neatly change the properties of the table in this way. It's something you can do on the desktop just by grabbing the corners with a mouse, and in the online version we improve this, or anyway the developers improve this, by adding those handles. That's one of the coolest new features as well. Yes, and then of course, we have notes, and we have notes, all notes, that's about when people cooperate, and to show that to you, I jump to another instance, which is a combination with our cloud, and if I'm not wrong in form, we have three users there. One is me, one is Sahara, one is Ronello, Rinaldo, and this is a document that Sahara has created, and I think she shared it with Rinaldo. Let's see what Rinaldo is going to see. It looks like it's the same, and this guy is online too, and you see the nice table handles, sorry, image handles, that allow to rotate stuff, and all people see it, which is cool, and this guy is the insert and the note, and Ronello. Do I have and Ronello? Yes, if you have active touchpad with the click. No, it should, because we have seen three for instance. Yes, there's some on and off jumping in the usual interface, which I'm doing instead, but sorry, I know I didn't set it up with too many notes going in, Sahara wants to cooperate. Okay, that's good. Insert, note, and there it is, of course with the resolution. The good thing is that the interface allows me to find all the hidden widgets in the status bar as well, so that I can change, okay, this is true. But this is the perfect thing, I'll carefully explain to you what is expected, but in this day and age it doesn't work. Luckily, the more stable versions that my customers work with just allow you to type in this, but they're not on the sort of staging version. And, well, you see, you can answer this comment, and this guy, and does it too. It starts to become, let's track some changes, and we still have a spell checking. So, if you start to edit with track changes, you see that your changes are marked. If your users in documents, they get the same information. So it's fun when you have a huge white screen available, and they can say, oh, I like this comment, but please don't have this. So, while you are working cooperating in the same file, it's easy to give comments, and at the same time while you work on some others, your mates that edit the same file can handle them. So, these are some of the things that I'm meeting right now. Yes, then, interesting, Michael gave a presentation on it yesterday. It's a whole copy of pasted stuff. When you have the rich content, and you want to move it from one file to another, then there's some nice improvements to be shared with you. Let's see what I have here. It's more on the condition of formatting. For example, this is some files, text, and here's another file that I made, one to add text in, so let me create a new page there, and mark this. Now, the good thing is that you have to use cultural C to start copying, and I already did this once yesterday and I didn't restart my browser. Well, anyway, the first time you do it, you get a pop-up and a pop-up watch. Mind that you are starting to copy and that interacts with your system clipboard, et cetera, and that you have to use that, and that has to do with security stuff and browsers entering stuff on your computer, et cetera. But once you have agreed on that, that you have that information, or you know it anyway, it shows here the start download link, and then once it is downloaded, you have also to confirm that it has been copied to the clipboard, and then when you go to another file and you do the paste, also with clipboard, you see that both text and images are nicely transferred to the new document. Five more minutes go. Just a minute. Now, we move to Calc, and you see, for example, there's some nice new handles over there to increase the selection to do stuff with that, and also with Calc, you have the pocket paste of the Ritz content. You can also copy stuff from an online document and paste it in a local document. Okay, in Calc, we have charge features, group filters, conditional formatting, data validation, and for the conditional formatting, maybe it's good to show this. We have conditions. We have color scales with icon sets, data bar, manage, et cetera. You see there's a huge amount of possibilities added for the conditional formatting. We have some group filters. I can show that. It's interesting. I think I lost a file with... No, there's a huge file with a lot of grouping. One of the nice features that people may expect here, which were on the desktop, but not at all in any online applications, is if you drag information that it actually... Well, it should actually enlarge this range of data. So it should go on with the same dates. So data, grouping, and you can nicely group rows and columns, and in this way hide and show them to be really effective online, too. And then in charge features, if you do insert, let me see if I can find a file that allows me to do that. Okay. Here you can charge. For example, in the context menu, you can choose any features, all the features that you know from the desktop, so to change the type of diagram or to work on the titles and the agenda, et cetera, so it's basically an interest, also with the shape, editing and presentation transitions. It's basically too much to show all in half an hour, but anyway, I tried, and I hope you will appreciate it.


In this lecture, we will learn the following things. We'll learn about the concept of temperature of a material body. We'll learn how to establish a scale and measure of temperature, about the response of material bodies to changes in temperature, and finally about heat energy as the underlying agent connected to changes in temperature. There are many things that are left unsaid in the first two semesters of introductory physics. We're only able to cover a prescribed range of topics, and that range can be described as follows. Motion, force, the laws of motion relating force and acceleration to changes in state of motion, energy, momentum, the conservation of energy and momentum, non-conservative forces, oscillatory motion, and rotational motion. That's typically what we get covered in the first course in physics. In the second course in physics, we're able to cover electric charge, electric force, electric fields, electric potential, and electric currents, and the combination of all those things into electric circuits. And then we explore magnetic field and force and the basic behaviors of light, such as geometric optics or interference and diffraction. Now, as a result of this in introductory physics, there is essentially no time to discuss the laws of heat energy, also known as thermodynamics. But nonetheless, thermodynamics is an essential foundation of modern physics. It ultimately was a branch of physics that helped to lead the way to quantum mechanics, the theory of the very small, and that is the next subject of this course. So in this part of the course, we will establish the second half of the foundations of modern physics, the concept of temperature, the concept of heat energy, and some of the behaviors of heat energy. We all have a fairly solid familiarity with the various concepts associated with thermodynamics. If you go outside on a day when it's cold, you feel like something is being pulled from your body en masse, as if the world around you is hungry to take something away from you and keep it for itself. This feeling, this sensation of the loss of something from our bodies, where we have to trap it to keep it in, is often what we call cold, or the concept of a cold temperature. Of course the flip side of cold is hot. There are environments, there are situations where instead we feel like something is being put into our body and we want to get rid of it. We might shed some clothing in order to help achieve this, to help regulate our own sensation of temperature. When the world around us is hotter than us, we feel that penetrating into our skin in a way that can be uncomfortable, it causes us to sweat and so forth as a mechanism to try to maintain our own state of body temperature. So cold and hot, these ideas are familiar to us even if we cannot articulate the physical reasons why these situations exist. Now connected to these two things is also the concept of establishing a numerical measure of the degree of hotness or coldness of an environment. So for example, the average human being, and this can vary by age and gender and a number of other factors, is typically comfortable, especially for intellectual work, office work, something like that. In a temperature range between 70 to 75 degrees Fahrenheit. Now a human being experiencing an environment where the temperature is observed to be less than that number will often express a feeling of being cold, chilly, chilled, needing to bundle up more to maintain their body warmth. On the other hand, a person who's subjected to an environment above that range, maybe 85 degrees Fahrenheit instead of 74 degrees Fahrenheit, will complain about sweating too much, feeling too hot, wanting to cool off in some way, maybe by drinking an iced beverage of some kind or maybe taking off a jacket if you're in a work environment, something like that. We have a concept of being able to measure the degree of heat or cold in the world around us, including the heat of our own body. Taking our temperature to see if we have a fever is another concept that is pretty familiar in the human world. Now connected to these sensations, these experiences, we have to come up with a series of critical issues and a plan in order for us to be able to quantitatively describe these scenarios of hot or cold. We have a conception of hot and cold. We have a conception that we can measure these things somehow. But we need to establish the basis for actually having that quantitative measure, that quantitative description of these concepts. How do you know something is hot? How do you know something is cold? How do you measure that? And how do you allow other people independently to establish the same scale of measure? Let us begin by establishing that scale on which we can quantify those ideas, like a room is too hot or a room is too cold. Let us then look at the origins of hot and cold and how the underlying concept is really tied to a fundamental concept called heat energy. We will close with a relationship between heat energy of a body and its ability to radiate energy away. But in this particular lecture, we're going to focus on temperature, heat energy, and the effects of heat energy not only on the temperature of a body, but the structure of a material body. Let's begin by establishing a measure of hot and cold. Now, consider the world around you. There are some phenomena in nature that appear to occur at very specific so-called thermal conditions. That is to say, if you could reproduce the environmental conditions under which a particular phenomenon occurs, that phenomenon would occur repeatedly, reproducibly, reliably. So for example, the freezing or boiling of a body of water. The only substance on earth that can exist in solid, liquid, and gaseous states under earth conditions is water. It's essential to life as we know it. And because it's able to coexist under a very narrow range of conditions as either a liquid, a solid, or a gas, it makes an attractive phenomenon on which to establish a range of behaviors that can be used to delineate a scale of temperature measure. Now, that said, of course there are materials other than water, and they also change in response to temperature. For example, in the opening lecture video for this series, I showed you the result of heating a bimetallic strip. Now I'll return to heating or cooling metals later. But we've observed already that two metals bonded into contact with each other will bend, curve, when exposed to a heat source. And that's because it's been observed that different metals expand and contract by different amounts, even exposed to the same change in hot or cold. The stretching and squashing can be used to make mechanical thermometers, devices whose physical changes are a proxy for temperature changes. So, for example, over here on the right is a meat thermometer. The thermometer has been placed into a bucket of water, and the scale on the thermometer tells us something about the temperature of that water at the moment the photograph was taken. So, for instance, if we're to assume that this thermometer is reliably measuring the temperature of the water in the bucket, we might look at this and say that, well, on the outside of the thermometer we have the Fahrenheit scale. And so this is coming in at approximately 90 degrees Fahrenheit. On the inside of the thermometer we have the centigrade or Celsius scale, and on that scale of temperature measure, it's coming in at more like 35 or so degrees Celsius. This thermometer is actually made by taking metal, coiling it, and as it heats or cools, the coil will compress or unwind, pushing the needle on the thermometer around in a circle. This is a mechanical thermometer, taking advantage of the expansion or contraction of a material to move an indicator on a scale. But how do we calibrate that scale? How do we establish a reliable, reproducible scale of measure of temperature so that any two observers anywhere in the world, if they follow the prescriptions to write down that scale, could reproduce the work of the other person? This would be a calibration, a reliable methodological process under which we can establish the same scale of measure of temperature. How do we do that? Well, one way we might do that is by imagining that we carefully control environmental conditions and make water freeze. And at the moment that we observe that the freezing process begins, the moment we can visibly see ice crystals forming in liquid water, we then call whatever we see on our measuring device a temperature of zero. We've established one point on the scale. Then we might take that same water and alter the environmental conditions and try to boil it, not make it go from liquid to solid, but make it go from liquid to gas. And at the moment we see gas bubbles escaping up through the body of the water into the air around us, we might again read off the scale of whatever device we're using to establish a scale, and call that reference point 100. Now, at this point, we have then used two reproducible phenomena to establish two points on a scale. You could argue that anyone else in the world, anywhere else in the world, could take a volume of water of a prescribed amount, expose it to the same environmental conditions that made it freeze, mark that off as zero on their temperature device, boil the water at the moment that process starts, mark that spot off on their temperature device as 100, and simply divide the space in between zero and 100 into 100 equal sized units. Now, of course, it's possible to bring the temperature of an object down below zero. It's possible to go below freezing in temperature. So you'd have to continue extending those equal sized units negative below zero and above 100. Now, stop and think about this for a moment. It seems perfectly plausible to take a material body like water, take it from a liquid state to a solid state, figure out where that happens on some measuring device, take it from a liquid state to a gaseous state, figure out where that process happens on the same device, divide that into 100 equal sized units, and then go above and below by equal sized unit amounts, and that gives us a full range of a temperature scale. What might be some problems with this way of establishing a temperature scale? Pause the video, think about this for a moment, and when you're ready to hear some ideas, go ahead and resume the video. Well, one problem with this idea is that the bottom of the scale doesn't have a physical meaning. It's possible to go to negative one degree centigrade. The centigrade system, or Celsius system, which you can base on the exact phenomena that I've just described, freezing or boiling water, has 100 equally spaced units between the freezing point of water and the boiling point of water. But it can also go negative. You can have a negative one degree centigrade or a negative one degree Celsius temperature object, a negative 20 degree. It's not obvious what the physical bottom of this scale is. It's clearly not the freezing of water. It's possible to cool things well below the freezing point of water. So it's not really clear what the physical meaning of all those negative numbers really is, and so that makes it kind of technologically unsatisfying. That's more of a wonky problem. A more serious problem is that the boiling and freezing of water depends strongly on some other conditions of the environment around you. Anyone who's ever tried to do something as simple as make pasta or rice at altitude in a place like Colorado or any other high altitude mountainous region knows the difficulties of cooking, especially boiling things at altitude, where the boiling point of water is actually lower than it is at sea level. It's much easier to boil water at high altitude than it is at low altitude because the air pressure is lower up there, and water is more easily able to escape a liquid body of water in its gaseous form. Cooking at altitude is a challenge, and one has to reinvent one's cooking at altitude, but that also means that water doesn't boil at the same place at altitude as it does at sea level. And so that means that a person who's 7,500 feet above sea level would establish a different centigrade scale than a person who's down at sea level or even below sea level trying to do the same thing. So rather, it is the convention of the system international, units of measure to employ not the centigrade scale, certainly not the Fahrenheit scale, but rather the Kelvin temperature scale. The smallest value of the Kelvin scale, which is zero, actually has physical meaning. We'll explore the concept of heat energy later and the origins of heat energy in a material body, but it is possible to take, hypothetically, all heat energy out of a material body. And when one does that, one is said to be at exactly zero Kelvin. Now whether that's actually physically achievable is a topic for another lecture, but conceptually the zero point of the Kelvin scale is exactly defined as the point at which a material body contains zero heat energy. Now that establishes one point on the Kelvin scale. Another point on the Kelvin scale is established not by using the boiling or freezing point of water, but rather what is known as the triple point of water. The triple point of water is illustrated here on this graph. The vertical scale of the graph is external air pressure outside the body of water. The horizontal scale of the graph is the Celsius or centigrade temperature scale. Pressure is given in both Pascal's, which are the system international unit of pressure, Newton's per meter squared, but also Barr, which may be more familiar to somebody who has taken a course in earth science or other such sciences. The top line here gives the same temperatures down here in centigrade, but in the Kelvin scale. And we see that the triple point of water is achieved at a particular pressure and a particular temperature. And so if you can find it, you have exactly reproduced both pressure and temperature conditions, and the triple point can be found at any altitude independent of the air pressure at that altitude by reproducing the pressure constraints. Now that said, the triple point of water, the coexistence point where ice and liquid water and water vapor all exist at the same moment, can be established under a specific set of temperature and pressure conditions, and makes a very reliable place to establish a temperature scale. Now for water, this only occurs when the exterior pressure, the force per unit area exerted by the air around the body of water, is 611.657 Pascal's, where one Pascal is one Newton per meter squared. On the Kelvin scale, this is defined to occur at 273.16 Kelvin. Now that may seem like a funny place to specify your second point, but it's a place of convenience. It happens to be the place where the temperature is roughly zero centigrade or zero Celsius at this air pressure. So it has a more convenient interpretation on the Celsius scale, but on the Kelvin scale, it occurs 273.16 Kelvin above zero. So that's how one could establish a temperature scale. And I mentioned earlier how one might establish a mechanical thermometric basis, a thermometer that responds to more heat or less heat, higher temperatures or lower temperatures in a mechanical way, allowing you to read off points on a scale. And that's because materials change physical dimension when exposed to changes in temperature. This principle is used to make many kinds of thermometers. For example, you could use a liquid basis for a thermometer. You could take a fixed volume, like a tube, so a cylindrical shaped volume, and fill it with some amount of alcohol. Now alcohol's volume as a liquid readily changes with temperature. It expands when heated. It contracts when cooled. So if we confine it to a vessel, what we'll observe is that because it can't push out to the left or to the right anymore, and it can't go down below the bottom of the vessel, its level will rise or fall as the top of the volume of the alcohol is moved up or down by the expansion process. So all we have to do is watch where the top of the volume of alcohol is and mark it off, find our two points, and use that to establish our temperature scale. Now metals similarly change length and volume, and this can be used to make a mechanical thermometer. I described one of these earlier. You could make a metal spring, and that spring will tighten up when cooled and expand out when heated. And as a result of that, if you affix some kind of thing to it that can rotate in response to the expansion or contraction of the spring, you can have a moving marker that indicates temperature on a scale. You just have to figure out where the calibration points on the scale are, and you're good to go. Now let's think empirically, observationally, about what is noticed about materials and their response in physical dimension, for instance one dimensionally, their length for example, how that changes with changes in temperature. And it's observed that if one has a material of original length L, and we change its temperature by some amount delta capital T, then its length will change by an amount delta L, and it's proportional to the product of L times delta T. That is to say the change in the length is proportional to L multiplied by the change in temperature, whatever L the original length was. And so because it's proportional, it means there is an empirical, that is one that has to be determined by experiment, coefficient that is the exact multiplicative relationship between L times the change in temperature and the change in the length. And that coefficient is known as alpha, the coefficient of linear expansion of a material. It tells you how much in one dimension the length of a material will be changed by changing the temperature by a certain amount. Now because it's an empirically determinable thing that varies by material, you have to do an experiment. Expose a material to a specific change in temperature, note the original length, note the final length, compute alpha by looking at the change in length. Now if one dimension can change, say length, then so can depth and height, and because materials are three dimensional, in fact each length will separately expand. And finally you can describe the whole volume change of a material by delta capital V, and that's given in proportion to the original volume times the change in the temperature. Here we have the coefficient of volume expansion denoted by the Greek letter beta, and if you crunch the numbers on this, you'll find out that beta is exactly equal to three times alpha. So if you know the change in one dimension of a material, you can predict the change in the volume. If you know the change in the volume of a material, you can figure out how much each length of each side has changed as a result of that. They are nicely related to each other. Over here on the right I show you a way in which expansion is taken into account in engineering the world around us. If you build a bridge, say across a river, and you make it out of a single piece of material, then depending on how hot that bridge gets or how cool that bridge gets with respect to the temperature at which it was constructed, the bridge material might expand or it might contract. Now, this may not be a problem if you have an infinitely flexible material, but concrete and steel are not infinitely flexible. They fracture at some point if you put them under enough pressure. And so it's very much conventional to build the reality of expansion or contraction into, say, bridge construction by putting in these expansion joints. There are places where cars can drive over the gap safely, but the gap is large enough so that in the summer when the bridge heats up, the gap will close without crushing the material together, and in the winter, when it cools, it will expand allowing the bridge to change its shape without causing the bridge to fall apart in the first place. This photo was clearly taken late in the year during autumn temperatures when it's much cooler. We can see here that the pieces of the bridge have each contracted in length, opening the gap up between the two segments of the bridge shown here. Now, let's begin to think about what it is that causes changes in temperature of a system. Temperature isn't some spooky thing. It took a long time to figure it out, but eventually what temperature changes are caused by and what the nature of the thing that causes those changes was identified. Now, we can begin by getting some terminology down that will help us to talk about really any situation in which we have heating or cooling that can happen. Let's begin by defining an object like a cup of coffee or a glass containing an iced drink as an object that's embedded in a larger space, let's say the air in the room around the hot beverage or the cold beverage. In this case, we would call the object embedded in this larger space a system. The coffee cup shown here with what probably started out as liquid that's hotter than room temperature, that would be a system. The glass with ice cubes in it, possibly some soft drink or something like that being contained in the vessel and cooled below room temperature by the presence of these ice cubes, that would also be a system. Now, the enveloping space, that is everything else in the volume around these two systems, that would be defined as the environment. Now, there are some observational facts that are noted about objects, systems that start off at various temperatures. So, let's imagine we observe systems that begin at some temperature, T with a subscript S to denote it as the temperature of the system. Those objects are then placed in an environment. Now, that environment may have its own temperature, T with a subscript E to denote the environmental temperature. Observationally, if you repeat these experiments by taking a hot cup of coffee and putting it in a room hot, meaning it's clearly warmer than room temperature, or taking a cold beverage and putting it in a room where it's clearly cooler than room temperature, if you repeat those experiments over and over and over and over again, you'll begin to make some recurring observations about these systems. First of all, if the system temperature starts out less than the environmental temperature, then you will observe over time that the system temperature will increase until finally the system temperature and the environmental temperature are equal to each other. And at that point, the system temperature will cease to change. It will increase no further. Alternatively, if the system had begun, like a hot cup of coffee, at a temperature that was greater than the environmental temperature, then over time you will observe that the system temperature will decrease until such time that the system temperature and the environmental temperature are equal. And at that point, the system temperature will cease to change. Now this special place where the system temperature is equal to the environmental temperature, this is referred to as the point of thermal equilibrium. That is the point where the two systems have the same temperature and no further temperature changes are observed to occur. Let me show you one such experiment. I have here a coffee cup containing hot coffee. I also have another coffee cup containing water with ice cubes in it. Our experience tells us that compared to a typical room temperature, the liquid in the coffee cup with the coffee in it will be hotter than room temperature. And the cup with the ice water in it will be colder than room temperature. Now let's imagine I rig up these two cups of liquid, each at different temperatures relative to room temperature with some thermometers. I actually have a nice handy meat thermometer with two probe ports. One probe is placed into the ice water and one probe is placed into the hot coffee. And as you can see, two different temperatures are registered for the hot coffee and for the ice water. At the particular moment shown in this still image, the ice water was at a temperature of 41 degrees Fahrenheit. The hot coffee was at a temperature of 149 degrees Fahrenheit. And the room was at a temperature of about 72 to 73 degrees Fahrenheit. Now what I then did was I did a time lapse video watching these two cups of liquid and their temperatures over about five to six hours. And you observe something fascinating. The hot coffee over that period of time decreases in temperature until its temperature matches room temperature and then changes no further. The water with ice in it, it lags in how quickly it changes temperature. But once the ice cubes are melted away, the water in that cup then all entirely in liquid form begins to move much more quickly toward room temperature. Although in the time window I allotted for it, it never matched room temperature. It took energy to melt the ice into liquid and then raise the temperature of all the liquid up to room temperature. But one key observation you can take away from this experiment is that neither the coffee nor the ice water ever achieved a temperature that went beyond the equilibrium temperature, which happens to be room temperature in this case. The coffee never cooled below room temperature and the ice water never went above room temperature. What was discovered was that the cause of all of this is that energy is transferred between the system and the environment in the above examples. So for instance, in the case where the system temperature started out lower than the environmental temperature, what's observed is that energy is transferred from the environment into the system, raising the temperature of the system until such point as the two temperatures are equal and the transfer stops. The energy that's transferred between the environment and the system is referred to as heat energy. A system that's hotter than its environment will give up heat energy to its environment until their two temperatures come to be the same and the transfer of heat energy will stop. A body that's colder than its surrounding environment will receive heat energy from the environment until the two temperatures become equal and the transfer will stop. If a system and an environment start at the same temperature, no transfer of heat energy will occur and their temperatures will remain equal at all times. The quantity of heat energy that's transferred between the environment and the system is denoted Q. U is used for potential energy, K is used for kinetic energy, Q is used for heat energy. Now let's think a little bit more about matter absorbing or releasing heat energy. Different material objects composed of different substances, for instance elements like hydrogen gas or oxygen or helium gas or molecules like water, dihydrogen monoxide, alloys such as brass. If you expose them to the same amount of heat energy Q, you will find that they react temperature-wise in very different ways. Now the reaction can be measured by observing how the temperature changes with the absorption or release of heat energy from or to the environment. That is to say what you can do is you can watch as an environment and a system exchange heat energy changing the temperature of the system and while that process is ongoing observe the physical properties of the material system. So for example you could try depositing the same number of joules of heat energy to a metal or to water and you'll find that even for the same masses of metal and water you get very different changes in temperature. Metals will readily take up that is conduct heat energy taking it up into its volume and that results in a rapid change in temperature. Think about touching a hot metal pan that's sitting on a stove top exposed to an open flame. You know that if your hand makes contact with the metal, the metal will very readily transfer heat energy to your hand which can cause a serious burn because the heat energy is of sufficient quantity to physically damage the tissues in your hands. In contrast, if you wanted to protect yourself from the metal and its dangerous level of conductivity when it comes to heat energy in this case you might instead wrap your hand in a silicone glove. Now silicone is a material that even if it were the same mass as the pan does not take up heat energy very readily. It's a very poor heat conductor and as a result of that it's great for protecting your hand. Touch directly with the silicone glove a very hot surface and it takes a very long time for that heat energy to penetrate through to the skin of your hand whereas it can be almost instantaneous for touching the metal itself. So already because you use things in the world around you to protect you from changes in temperature that are too rapid you have a sense that materials of different kinds will respond even to the same amount of heat energy with different changes in temperature. Water is not as conductive as metals, it's actually an excellent insulator, it's a poor conductor of heat energy and so for water you'll find that the same amount of heat energy can be taken up with not as dramatic change in temperature as compared to the same mass of a metal like iron or aluminum or copper. Now this is described mathematically by the following equation. The amount of heat energy that you deposit in a material will cause some change in temperature and the change is proportional to the amount of heat energy but varies by material and so empirically you have to assess what is the coefficient of proportionality between q and delta t and this coefficient is known as the heat capacity of a material. It's the amount of energy required to get a specific change in temperature for that material. A large heat capacity corresponds to a smaller change in temperature and vice versa a material with a small heat capacity will give you a very big change in temperature. Now don't let the terminology fool you. Heat capacity is not a measure of the maximum amount of heat energy a material can absorb. In fact so far as we know there is not a limit to the absorption of heat energy so long as you can maintain a temperature difference between a system and the environment you can keep transferring heat energy from the environment into the system or vice versa. Phase changes might occur. You might put so much heat energy into a block of copper that it vaporizes into a gas of copper atoms. You might put so much energy into the gas of copper atoms that you tear the electrons off the atoms and create copper ions and a bath of electrons. This is a state of matter known as a plasma. But it doesn't stop the transfer of heat energy from occurring as long as the temperature of the system in this case is less than the temperature of the environment. When they reach equilibrium that is when the heat energy transfer stops. It is nothing to do with the material properties. It is not to do with a limitation imposed by the heat capacity. The heat capacity just tells you about the capability of the material to respond with a temperature change for a given amount of heat energy. Now repeating the equation here that the amount of heat energy that you deposit into a material will have a corresponding effect on the temperature of the material and the proportionality of that effect is given by the heat capacity. The more mass of material that you supply if you take that copper block I mentioned and double the amount of mass that you're exposing to the same amount of heat energy you'll find that it can absorb more energy before achieving a given temperature change. So it's actually convenient to instead define something known as the specific heat of a material, lowercase C. And that's the amount of heat energy per unit mass needed to achieve a given temperature change. So the above equation then becomes that the heat energy will be equal to the mass of the material times the specific heat of the material times the change in temperature. And big C, the heat capacity, is just given by the product of the mass of the material and its specific heat. So in this lecture we've learned about the concept of temperature of a material body and how to establish a scale and a measure of temperature by looking for reproducible phenomena in the world around us, establishing the conditions for their reproducibility and using those reproducible phenomena to mark points on a device whose physical properties are altered in response to more heat or more cold. We've then explored a little bit about the response of material bodies to changes in temperature and in particular we focused on changes in dimension of a material without it changing phase that is without it going from solid to liquid or liquid to gas. We've thought about how those materials can stretch or expand their volumes in response to changes in temperature and the proportionality of that and how that depends on the material in question. And related to this we've then looked at the underlying concept, the thing that's actually transferred from an environment to a system or a system to an environment that triggers changes in temperature and that thing is a kind of energy called heat energy and denoted by the letter Q. It's the underlying agent that's connected to changes in temperature. It's the thing that can be moved from body to body and that in response the temperature of the bodies change. The degree of change of temperature depends on the properties of a material body and these properties are summarized by a constant of proportionality between Q and change in temperature known as the specific heat and specific heat combined with the mass of the material in question will allow you to quite easily relate heat energy and changes in temperature and the degree of each of those things for a given material body.