Essay about The Nazi Olympics of 1936 - 1246 Words

Most people would classify the Berlin Olympic Games of 1936 as just another Olympics, and they would be right because the Games did have the classic triumphs and upsets that occur at all Olympic Games. What most people did not see, behind the spectacle of the proceedings, was the effect the Nazi party had on every aspect of the Games including the results. Despite Nazi Germany’s determination to come off as the superior nation in the 1936 Olympics, their efforts were almost crushed by the very people they were trying to exclude. Germany made it very clear prior to the Olympics that they were in fact an anti-Semitic race. Before the Olympics there were anti-Jewish signs hung around and newspapers had a harsh rhetoric. During the Games,†¦show more content†¦Three hundred microphones and twenty transmitting vans were made available to the foreign media . Radio coverage of the Games was broadcast in twenty-eight different languages (Trueman 2). The film Olympishe Spiele w as a documentary of the Berlin Games directed by Leni Riefenstahl (Jane 69). Even though the documentary was clearly anticipated to be created for propaganda, the film resulted in becoming a noteworthy film and an embodiment of the human spirit (Wallechinsky 11). Germany skillfully promoted the Olympics with colorful posters and magazine spreads. Athletic imagery drew a link between Nazi Germany and ancient Greece, symbolizing the Nazi racial myth that a superior German civilization was the rightful heir of an â€Å"Aryan† culture or classical antiquity emphasized ideal â€Å"Aryan† racial types: heroic, blue-eyed blonds with finely chiseled features. (â€Å"Nazi† 3) Another aspect Germany excelled at was the amount of effort that went into the construction of buildings for the Berlin Olympics. Germany spent thirty million dollars erecting buildings for the 1936 Games. Athletic buildings created for the games were four stadiums, a twenty thousand seat swimming f acility, a polo field, and gymnasium, and basketball courts (Associated 152, 155). The main stadium held one hundred thousand spectators, and there were one hundred fifty other buildings constructed for these Olympics (Trueman 2). The Olympic Village fabricated in Berlin wasShow MoreRelatedNazi Propaganda and the 1936 Olympics2853 Words   |  12 PagesNazi Propaganda and the 1936 Olympics The 1936 Olympics was Germany’s chance to show the world they were a stable and peaceful nation. Germany had been awarded the right to host the Games in 1931 before the Third Reich had come to power. When Hitler assumed power in 1933 he quickly realized the great potential for Nazi propaganda. Not only did he want to show the world that Germany was now respectable, but also that the Aryan race was superior. 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Cannibal Holocaust One of the Greatest Cinematography...

Ruggero Deodato’s 1980 Cannibal Holocaust is arguably the most controversial film to date. The film’s plot consists of two distinct stories that are continually presented differently than their actual timeline; however, directly influence each other. The movie follows the demise of four ruthless documentary filmmakers: Alan Yates, Faye Daniels, Jack Anders and Mark Tomaso, as they adventure into the Amazon Rainforest in order to capture footage of primitive cannibal tribes. As the audience finds out in the beginning of the film, the documentarians have yet to return, prompting the second and present timeline of the movie, the story of New York University anthropologist, Dr. Harold Monroe. Dr. Monroe leads a rescue party into the Amazon†¦show more content†¦Both Cannibal Holocaust’s set and setting are in the Amazon to depict a sense of realism; however, the set was not actually inhabited by cannibalistic tribes. The film has a continuous theme in wh ich it attempts to present itself as a real experience, for example, the entire 16mm footage uses natural lighting. The four cinema verità © filmmakers have specific responsibilities during their journeys. Alan’s role as the director is to narrate the situation for the camera. Naturally, having that job, Alan has the most amount of time pictured in the film of the four. Faye’s role was the least conducive to the group; she in charge of scripting and both her and Alan were romantically involved. Jack and Mark, the final two members were the cameramen, using 16mm cameras, they usually filmed together simultaneously, in different perspectives allowing the sequence to be viewed from different distances, angles and depth of fields. Alan, being in charge of the operation, was a negative influence on his entire team as he constantly encouraged them to act savagely. Along with Alan, Jack and Mark repeatedly commit immoral acts when opportunities permit. In watching t he sequences of the plot, the properties of mise-en-scà ¨ne are disturbing, but when in conjunction with the cinematography, show the progression of the

The Scarlet Letter Summary Chapters 7-11 Free Essays

In these chapters, Hester visits the governor’s mansion. She wants to find out if the rumors that Pearl might be taken away from her are true. When she finally meets with the governor she begs him to not take her daughter away from her. We will write a custom essay sample on The Scarlet Letter Summary: Chapters 7-11 or any similar topic only for you Order Now They agree to not separate the mother and child, and Pearl seems to take a liking to the governor. Chillingworth tries to convince the governor to reopen the case of revealing who the father of Pearl is, but he refuses. Chillingworth changed his name upon his arrival to Boston to hide his true identity, even though Hester knows his true Identity, and she was sworn to secrecy. He is known as the doctor of the town, and because the town has very little medical help, he is openly welcome. When Dimmesdale begins to have lots of chest pains, the doctor moves in with him to make sure everything is ok. Even though the minister doesn’t trust the doctor, because he has no reason for his distrust, he still does what he says. The minister’s sickness causes him to give more powerful sermons, mostly focusing in sins. At night, he cant sleep and he begins to have visions. He has a vision of Hester pointing at her scarlet letter, and then pointing at the clergyman. The minister believes that he is jus delusional and doesn’t pay any mind to his visions. He then begins to torture himself, by whipping himself, not eating, and not sleeping. He then thinks he knows how to remedy his pain. He decides to hold a vigil, on the same scaffold where Hester had suffered her punishment years ago How to cite The Scarlet Letter Summary: Chapters 7-11, Papers

Economic Geography and Multipolar Strategies †MyAssignmenthelp

Question: Discuss about the Economic Geography and Multipolar Strategies. Answer: Introduction: When strategic plans are formulated in an organization, it is sometimes hard to follow through the whole framework without the analysis of strategy implementation, the evaluation of the process undertaken and management control of the same. In Diageo Company; a producer of alcoholic drinks which include distilled spirits, experts came up with strategies that would include redesigning the whole Human Resource (HR) Operating Model, through incorporating technology. The HR operations were to be improved since they had been found faulty and needed an enhancement in proficiency. Apparently, it is impossible to enable strategy implementation without analysis, control, and management because factors like cost will not change unless they are analyzed and from this people can learn and make wiser decisions in the future. After experts analysis in 2003, Diageo was under pressure to increase profits, so it then focused on being more proficient. The HR department had to assess their operations; to pinpoint points of weakness that could be enhanced through proficiency and to formulating an improvement plan. The Diageo HR Operating Model consisted of three phases: Service Delivery, Business Partners, and Global that were all centralized under Business Units. The HR group decided to take less focus on service delivery and to concentrate on business performance which would cause a 33% increase in resource allocation, which was initially 21 percent. It would cause the HR group to reduce its members from 436 to 297(Adhikari Roy, 2017, p. 22). For the business partners phase, teams were categorized into ranges of knowledge like process ownership. For the global phase, a control panel was formed to cater for changes suggested by the human resource team. After benchmarking Colgate, Unilever and five other companies, the HR team came up with a new operating model. The model comprised of the single connected strategy, the unrivaled global strategy, streamlined delivery and leadership behaviors (Rosa, 2016, p. 8). The new model tends to reduce the range of language difference, to smooth costs and to recognize opportunities. The redesign of the HR operating model will lead to the decrease in costs and at the end of the day, improve efficiency just as was the objective of the strategy. On the technology part, there needed to be an implementation partner to implement the single platform. The Diageo Information Security team decided to partner with Accenture to organize the SAP development, IBM which provided infrastructure and Deloitte which provided systems incorporation of the original SAP enactment. However, Diageo team would encounter some constraints since when a technology agreement is signed by another partner, no alterations can be done to the system(Akkizidis Stagars, 2016, p. 15). Hence without a partner, the HR team would increase efficiency. With that in mind, the partnership was a setback for Diageo Company. Lessons Learnt Firstly, the Diageo HR group learned that selection of the best implementation partner is vital. The selection process entails identification of the company's key strengths, gaps, and abilities which in turn results in a choice of a partner that balances the company (Diageo, 2008). To ensure that the best partner is chosen, the team has to make sure that sponsorship is effective, it has to take time in defining the configuration, functions, and responsibilities. Also(Hanson et al., 2016) the team has to guarantee that quantifiable deliverables and results delineate success. Secondly, the primary driver for influence on budget and timelines is scope which must be well-defined and managed, and these changes require utmost attention (Wait., 2013, p. 26). If the company is unable to define it precisely, it will face problems of loss in investments in a project that had money and time injected into it. Thirdly, technology does not end at the point of implementation. One should make sure that technology changes continue to be implemented. As the years go by, technology advancements continue to increase (Sharma, 2013, p. 46). If the company does not embrace technology, then it is dangerous because it will continue to face challenges that come with competition from companies of the same industry. Lastly, the team in charge of changes in an organization should put equal emphasis on process, system, and data along with the business, people and change management requirement. Managing Change To manage the changes implemented, the HR team came up with Project Perfect Serve (PPS) which would be renamed later as First Serve after implementation of SAP. This group is managed by the team in charge of the effectiveness of operations. These are the sponsors of the same program as they have invested capital in it. The structure of PPS contains the operational efficiency (EWG), and under it, there is the programme board which is answered by the Global Human Resource Team (HRLT) and the Global HR Process Board. Under it, there is the Program Director (HR), who controls programme office, process, systems and data, Organization and people, Implementation Team UK and Ireland and Implementation Team North America. The PPS structure safeguards cooperative rights to project commitments, decisions, and procedures (Hupp et al., 2012, p. 53) Based on the above discussion, the processes of change adopted by Diageo human resource team earned them a few advancements like cost reduction and increased proficiency. The review of the human resource operational model enabled them to focus one of the most vital elements of business which is business performance and lessen the focus on less important details like service delivery. They learned different managerial skills in the sector of technology advancement (implementation partners), strategy implementation and change management. References (Firm), D., 1998. Diageo: a profile of the new business.. 1st ed. London: Diageo Plc. Adhikari, A. Roy, S. K., 2017. Instructor's manual for strategic marketing cases in emerging markets: a companion volume. 1st ed. Cham: Springer. Akkizidis, I. S. Stagars, M., 2016. Marketplace lending, financial analysis, and the future of credit: integration, profitability, and risk management. 1st ed. Chichester, West Sussex: Wiley. Akkizidis, I. S. Stagars, M., 2106. Marketplace lending, financial analysis, and the future of credit: integration, profitability, and risk management. Chichester: Wiley. Hanson, D., Hitt, M. A., Ireland, R. D. Hoskisson, R. E., 2016. Strategic Management: Competitiveness and Globalisation.. 1st ed. Melbourne: Cengage Learning Australia. Hupp, T., Polak, C. Westgaard, O., 1995. Designing workgroups, jobs, and workflow. San Francisco, Calif: Jossey-Bass. Rosa Caiazza Affiliation: Parthenope University of Naples, N. I. Graziella Ferrara Affiliation: Suor Orsola Benincasa of Naples, N. I., 2016. Economic geography and multipolar strategies: an empirical analysis. 1st ed. s.l.: Journal of Management Development. Sharma, D. r. i. r. o. l. :., 2013. Guy Johnson, (Journalist); Francine Lacqua; Bloomberg News (Firm). 1st ed. New York: Bloomberg. Wait., B. B. -. D. G. T. C. t. T. W. W. B. -. D. G. T. C. t. T. W., 2013. Black Book - Diageo Good Things Come to Those Who Wait.. 1st ed. Sanford C: Bernstein Co.

Albert Biersta essays

Albert Biersta essays For more than a century, Albert Bierstadts sweeping canvases of snow-capped mountain ranges, radiant sunsets, colorful Indian tribes, and buffalo roaming the plains have captured the public imagination with a Romantic vision of a vast and beautiful continent waiting to be seen, explored, and conquered. Today that splendid wilderness is all but vanished, and with its passing Bierstadts portrayals of the beauty and drama of the Western landscape take on fresh meaning for a new generation of Americans. On January 7th, 1830, in Solingen, Germany, a small town a few miles inland from Dusseldorf, Christina Bierstadt gave birth to her sixth son, Albert. At the time Germany was still recovering from the Napoleonic Wars making it a far from ideal place to raise children. So two years later the Bierstadt family left their home and sailed to America in hopes of a better life. They arrived in Bedford, Massachusetts on February 22, 1832. Soon after their arrival Alberts father, Henry, set up a cooperage shop (a woodworking business that was part of the whaling industry). Alberts two brothers bother followed in their fathers footsteps while Albert choose his own path. It is said that Albert worked at a frame shop, if true this is probably where he first became interested in art. In recorded history, Alberts art career began May 13, 1850, with a publication of an offer to teach monochromatic painting. Soon after the artist had his own studio and began to show his work. Albert was a realis t and painted with oils on Canvas. In 1853, at the age of 23 Albert returned to his hometown of Dusseldorf, Germany to study art. He traveled the Westphalia countryside studying his surroundings, taking notes, and sketching everything the caught his eye. He returned to Dusseldorf that fall where he set to work on large canvases composing and putting together parts of studies he had made. Albert received training and encouragement from fel...

Critical Analysis of Love Is Not All.

Critical Analysis of Love Is Not All. Love is More Than Meat and DrinkThis sonnet attempts to convey to the reader that love is not tangible, though it is necessary for life and well being. It investigates situations of pain and misfortune and find none where love would make any difference. "Love Is Not All", explains that love is not a necessity, but that it's absence will cause a man to exist closer to death. Love is not an object, an act, a spirit, or a thought; it is a silent motivater of life.From "Love Is Not All", we can gather that love is intangible, powerful, and helpful to only a man's soul. The octet only gives us one perspective, but gives one important fact at its end. Love may sustain our lives. We are told that the lack of love may lead to death. Love is a necessity for life; therefore, it is only of importance to a man's soul.So Is Death & Love

Importance of International Business And Globalisation Essay

Importance of International Business And Globalisation - Essay Example International business enhances efficiency of national organizations to enable them to bear the stiff competition in the global markets. National organizations use contemporary management technologies to enhance efficiency and attain economic growth, such organizations employ qualified and experienced experts and workers. With international business, people are highly motivated by increased benefits, salaries, international promotions and transfers and this leads to organizational efficiency and increased economic growth. International business increases economic growth through economic expansion and diversity to earn more profits. Customers’ creation through international markets leads to increased profits. International business creates global markets for their customers through new products introductions, introduction of new distribution methods like e-commerce, e-communication, and shopping. B Globalization influence on countries Globalization has in the past, influenced d ifferent stakeholder groups, and will affect other stakeholders in future. It has caused various changes in the globe. As clearly defines, it is the extensive economic, social and cultural transformations or interdependence that has let to various changes such as a crucial economic prosperity increase, democracy spread, free capital and ideas flow and heightened entrepreneurship and competition. Globalization has opened world economy for both developed and developing nations to participate and benefit as it allows nations to trade products and services with each other. Globalization has accelerated the rate of trade among nations, for instance, by trading with one... This paper approves that since no two cultures have similar characteristics, therefore comprehending business culture and social culture of the people in another country is crucial for business success. This is because culture dictates the content and activities of a society, ranging from its business operation, marketing strategies, its reactions to marketing and advertising, to sales negotiations. Expanding business internationally may face cultural risk and shock, therefore, investigating the culture of the nation one intends to expand to be crucial for successful marketing. Comprehending these issues ensures that one is better prepared to face and overcome the risks before entering the market. This report makes a conclusion that the firm will be unfamiliar with foreign politics and law as no two nations have similar systems of law and politics. All governments have their own laws and regulations in relation to foreign companies and goods so operating in a foreign land may be difficult. Foreign laws and regulations may adversely affect the potential of permanent achievement of the firms. Finally, just like technological advancement, infrastructure if business in foreign markets may be at diverse development level and this may affect the ability of the firm to market its products. The author of the paper talks that the firm will experience some market intelligence challenges, for instance, limitations in understanding how markets operate and how to determine the best market strategy for entry. It will be hard to find reliable data and information for foreign markets.

Genocidal rape in Bosnia-Herzgovina Research Paper

Genocidal rape in Bosnia-Herzgovina - Research Paper Example Systematic mass rape and forced impregnation of women to cause pregnancy was related to the policy of â€Å"ethnic cleansing† of the Serbian genocide. Methods used in the campaigns of ethnic cleansing included but were not limited to torture, murder, detention, arbitrary arrest, sexual assaults in general and rape in particular, extra-judicial executions, forcible removal, confinement of the civilians into the ghettos, civilian deportation and displacement, exposure of the civilians to deliberate military attacks, and property destruction. Widespread ethnic cleansing was accompanied with the outbreak of war from 1992 to 1995 in Bosnia and Herzegovina. Bosnian Serbs forced Bosnian Muslims in large numbers along with some Bosnian Croats to flee their homes. There was also a small population of Bosnian Croats that conducted similar campaign against the Serbs and the Muslims, though they were far outnumbered by the violent Serbs. In the start of 1991, Balkans saw political upheava ls displacing a total of nearly 2,700,000 people, 700,000 of which sought refuge in Europe. There was an obvious military intent behind the systematic policies of rape in conflict with the International Humanitarian Law adopted by the Serbs. Giuseppe Zaccaria, an Italian journalist, summarized the Serb army officers’ minutes of meeting conducted in late 1991 in a Belgrade suburb in which he noted that the explicit policy of the Serbs was meant to target the children and women, they being the most vulnerable part of the social and religious structure of the Muslims. The reason why Bosnian Serbs targeted women and children can be summarized in these words: â€Å"Our analysis of the behavior of the Muslim communities demonstrates that the morale, will, and bellicose nature of their groups can be undermined only if we aim our action at the point where the religious and social structure is most fragile. We refer to the women, especially adolescents, and to the children. Decisive intervention on these social figures would spread confusion among the communities, thus causing first of all fear and then panic, leading to a probable [Muslim] retreat from the territories involved in war activity† (Zaccaria cited in Alien 57). In spite of the media reports discussing the mass killings, the secret camps, the destruction of architecture of Bosnia and mosques, most of the global community showed indifference to them. In response to such media reports, the UN implemented economic sanctions upon Serbia. The first UN peacekeeping force during the Yugoslav wars in Bosnia and Herzegovina was the United Nations Protection Force (UNPROFOR). Mandate of the UNPROFOR for Bosnia and Herzegovina was to keep the people alive as the war reached its end. In an attempt to supervise the food and medicine distribution among the Muslims, the UN deployed its troops. However, these troops were not allowed by the UN to make any sort of military interference against the Serbs. UN had its own reasons not to stop the Serbs from killing Bosnian Muslims; the UN security forces thought that this was not their war and so they should not risk their lives trying to stop the Serbs from committing the atrocities. In addition to that, some soldiers of the UN security forces were held hostage by the Serbs. The safety and security of those captured UN soldiers was the prime concern of the UN securit

Greece Police Essay Example | Topics and Well Written Essays - 750 words

Greece Police - Essay Example This paper will analyze policing in Greece with a focus on the Hellenic police. The Hellenic Police is a government agency that was formed in 1984 with the merging of the Urban Police Forces (Astynomia Poleon) and the Gendarmerie (Chorofylaki) (Hellenic Police 2014). As would generally be expected, the agency is charged with enforcing law and order. In relation to this, the mission of the police force in Greece is to see to it that peace prevails in the country and that citizens enjoy unhindered social development. Its other mission is to interdict criminals, prevent crime, protect the state and ensure that a democratic government oversees the functioning of the state (Hellenic Police 2014). In general, the Hellenic police conduct function related to general policing and traffic safety in line with the stipulates of the constitution. The police force falls within the of the Ministry of Interior. In this respect, the Ministry directs schedules monitors and oversees the activities of the police force as noted by the Hellenic Police (2014). Figure 1 shows the logo of the Hellenic Police Force. Members of the police force are trained in line with a curriculum prescribed by the Ministry of Interior. Based on the training and the functions that they are mandated to perform, members of the police force in many occasions have to bear with risks as they endeavor to prevent crime and attend to the public’s demands in different situations. The force commonly relies on advanced training, technology, and cooperation with other bodies to deal with situations that they commonly face (Interpol 2014; Hellenic Police 2014).  

Impact of Globalisation on British Television

Impact of Globalisation on British Television Since its birth, British television has been constantly growing, evolving to suit the needs and, more recently, tastes of its viewers. What started off as a few public service channels broadcasting only at certain times during the day became a 24 hour service with hundreds of programs from which to choose from. Many factors have contributed to this gradual growth, but in this essay I will be looking at the influence globalisation has had on this thriving industry, viewing Britain as both an importer and exporter of formats on the global market. To start with, the term â€Å"globalisation†, as defined by the Oxford English Dictionary, means â€Å"the process by which businesses or other organizations develop international influence or start operating on an international scale, widely considered to be at the expense of national identity.† In television terms, this means that a broadcaster decides to sell, on the international market, the format of already popular shows in order for them to be recreated in other countries. This way, a show originally produced in Britain, for example, can be adapted in any other part of the world by following the format guide sold by the creators. In his book Copycat TV; Globalisation, Program formats and Cultural identity (1998), Albert Moran explains that â€Å"like a cooking recipe, the guide identifies both the ingredients and the sequence and manner of their combination that will produce an adaptation†. On one hand, Britain has always been a major importer of foreign shows. Even now, if we turn on our television, chances are we will eventually stumble across a rerun of a popular American sitcom such as Friends, How I met your mother or The Big Bang Theory, to list a few. There are two major reasons for this, the first being that the broadcasters need programs to fill out the time slots. Since the 1980s, the pace of change in the television industry has accelerated. The introduction of 24-hour broadcasting brought the need for new programs, a demand that was best met by inexpensive imports or local variations of internationally formatted broadcasts. These would be aired at either off-peak hours of the day or between two long running, popular shows, maximizing the number of viewers. The other reason for purchasing overseas shows is the costs. More often than not, investing in an already successful show would be cheaper that producing a show domestically, though Moran suggests that thi s strategy does not necessarily guarantee good ratings or add revenues. Soap operas, or simply soaps, could be considered the go-to time fillers for television not only in the UK, but all over the world. The first soaps were cheap to produce, resulting in barely mediocre content. They were sponsored by American manufacturers of household cleaning products, such as Procter and Gamble, and owed the term â€Å"opera† in their title to the excessively emotional and dramatic nature of their content. What truly transformed the genre, as implied by Renà ©e Dickason’s article The Popular on British Television: Global Perspectives, National Priorities, Local Preferences, was the launch of Coronation Street on British television in 1960, which took a more serious approach by aiming at high standards of acting and scriptwriting. The show appealed to large audiences and attracted an incredible amount of viewers, inspiring American companies to invest more time and money in their own content, thus leading indirectly to the global success of Peyton Place and Dallas. Despite the fact that importing and airing entire shows is the easiest way to provide the viewers with entertainment around the clock, many countries, including the UK, prefer producing their own versions of foreign programs, adapting them to their nation’s culture and preferences. â€Å"A locally-produced version of Wheel (referring to the American game show Wheel of Fortune) will be more expensive than the imported version but, with local contestants, hosts, questions and references, prizes and so on, it is likely to have more national appeal and is therefore likely to achieve better ratings. Certainly (†¦) that seems to be borne out by some long term studies of the process of import-substitution of television programs†, demonstrates Albert Moran in his before mentioned book. One of the earliest examples of international formatting is the case of the famous panel quiz game What’s My Line which first aired July 16th 1951 on BBC. Due to all its apparently do mestic elements, such as having a popular Irish presenter, lady panelists in evening dress and their male counterparts in dinner jackets, few if any viewers suspected that it wasn’t an original British program, but an adaptation of an American radio show for which the BBC paid its creators the princely sum of 25 guineas per episode (Brunt, 1985, p 28). Despite this, R. Brunt still considers that the show has a â€Å"naturalized Britishness† to it, clarifying that â€Å"the choice of contestants appeals to a Britishness which ‘all of us’ are assumed to share: an enjoyment of eccentricity and an ability to laugh at ourselves – as transmitted and endorsed by one of Britain’s favorite Irishmen.† (Brunt, 1985, ‘What’s my Line?’). Global television formats are designed to be easily adapted in other countries or regions and therefore have no nationally-specific characteristics, making it understandable why most people do n ot mind them being imported. A more recent example is ITV1s Take Me Out, a dating show inspired by London Weekend Television’s Blind Date. At a first glance it doesn’t seem to be anything other than a quintessentially British show, but in reality it was developed in France by Fremantle Media. First it was aired in Australia, where it did not benefit from massive success, afterwards being sold to Japan, the Netherlands, Denmark, Finland, Indonesia, Spain and Sweden and ITV1, as an article on The Guardian’s website states. On the other hand, Britain is also a leading exporter of programs, not only to the English speaking nations, but worldwide, thanks to appealing cultural elements and to technical expertise in particular fields like detective stories, situation comedies and costume drama. Series such as the 1960 The Avengers, which had strong elements reminding the viewers of the James Bond franchise, were the only British shows aired regularly on American television before the introduction of Who wants to be a Millionaire, â€Å"England’s most successful cultural export in the last 30 years†, according to the New York Times, 1999. The popular quiz show has become a global format broadcasted in more than 100 countries, the franchise now being owned by Sony. Another, more recent British show format that was aired in more than 20 countries is the dinner party contest Come Dine With Me which won a Royal Television Society Award back in 2010. Generating approximately 4000 episodes around the world, it’s global sales have earned ITV Studios more than  £57m and helped it’s international production revenue increase by 41% that year. In an interview to The Guardian, Tobi de Graaff, ITV Studioss director of global TV distribution, said: It is a little like McDonalds or Starbucks. Take whats successful about the show but dont ignore that you are dealing with different cultures and make the right twists to make it feel extremely home-grown and natural. Weakest Link, the television  game show  which first appeared in the United Kingdom on  BBC Two  on 14 August 2000 and ended on 31 March 2012, is another great example of British show formats, being adapted in 46 countries and still airing the original British version around the world on  BBC Entertainment. Even though the formats vary slightly, the main elements which define the show are reproduced in each adaptation. This usually includes selecting a host which resembles Anne Robinson, the original a nd iconic presenter of the UK version. Strictly Come Dancing or Dancing with the stars, as it is known in the over 40 countries the format has been exported to, is a British television show, featuring celebrities with professional dance partners competing in Ballroom and Latin dances. Due to its widespread nature, the series became the worlds most popular television program among all genres in 2006 and 2007, reaching the Top 10 in 17 countries, according to the magazineTelevision Business International. In conclusion, globalization had an immense role in molding the British television industry along the years. Not only did it shape it and its viewers with the aid of imported shows and local adaptations, but also other nations around the globe by exporting formats and authentic British programs. By acquainting the public with foreign shows, television has the power to provide a sense of wonder and educate its viewers about the different cultures and people inhabiting our world and, at the same time, cater for their need for entertainment. Globalisation in the TV industry has brought about a new era for Britain, as it has extended its influence to every television set in the UK and around the world.

Essay on Gender in William Shakespeares Sonnets :: Shakespeare Sonnet

Gender in Shakespeare’s Sonnets  Ã‚  Ã‚  Ã‚  Ã‚   Much has been made (by those who have chosen to notice) of the fact that in Shakespeare's sonnets, the beloved is a young man. It is remarkable, from a historical point of view, and raises intriguing, though unanswerable, questions about the nature of Shakespeare's relationship to the young man who inspired these sonnets. Given 16th-Century England's censorious attitudes towards homosexuality, it might seem surprising that Will's beloved is male. However, in terms of the conventions of the poetry of idealized, courtly love, it makes surprisingly little difference whether Will's beloved is male or female; to put the matter more strongly, in some ways it makes more sense for the beloved to be male. Will's beloved is "more lovely and more temperate (18.2)" than a summer's day; "the tenth Muse (38.9);" "'Fair,' 'kind,' and 'true' (105.9);" the sun that shines "with all triumphant splendor (33.10)." We've heard all this before. This idealization of the loved one is perhaps the most common, traditional feature of love poetry. Taken to its logical conclusion, however, idealized love has some surprising implications. To idealize the beloved is to claim for them (or, in a sense, to endow them with) certain characteristics. The Ideal is the One--perfect, self-sufficient, unified, complete. The Ideal doesn't need anything. The consistent, static, homogeneous Sun is ideal; the changeable, inconsistent Moon is not. Insofar as the Ideal is the One, it is also the True. The image coincides with reality; looks do not deceive. There is, for Will, a battle between his eye and heart--"Mine eye and heart are at a mortal war / How to divide the conquest of thy sight: (46.1-2)"--but they are not disagreeing about value: ". . . mine eye's due is thy outward part, / And my heart's right thy inward love of heart (13-14)." Inward and outward are in harmony; the beautiful is the good. This could create a problem, since the beloved eventually is going to grow old and ugly and then die and be food for worms. There is in the sonnets definitely a concern with the ravages of "Time's scythe." And Will does not say "I'll love you when you are old and ugly." The body will wither and die. But the Ideal can be saved, if one prints off more images. Will exhorts his beloved to reproduce, "breed another thee (6.

English Reflective Statement

I participated in an interactive oral discussion; about the novel by Nawal El Sadawi named ‘The Woman at Point Zero’. From the interactive oral, I was able develop a new idea which I had never thought of. The idea was that the characters in the novel were two dimensional, so that the main character Firdaus is able to change, which she is not. The idea stemmed from what Ashleigh said about how Firdaus has the power of rejection using her physical body.So I said that it was a delusion for women and what Firdaus does have, is the power to change. I developed it into the concept of change for the better, i. e. the ability to change and move forward in society. For example if Firdaus looked at the situation where she was being abused by her uncle and aunt, reviewed all the problems and then found a way to make the next situation better, which would the be domestic violence received from her husband Sheikh Mahmood.All in all, in a society like Egypt in the 1970’s, fear was the most dominant way to have power, but its not removing the fear that allows the courage to change, it’s the knowledge of fear and moving forward anyway. Talking about fear, Brad brought up an interesting idea of Firdaus not being afraid of what normal people would be afraid of, but of something so delicate, eyes. He said something about how she was cautious and self conscious about being looked down upon and being watched over. Which made me ask the question, why she didn’t have the courage to change her fate, up until the moment she killed her pimp.

Lcci Passport to Sucess Level 1 Book-Keeping Answer

Level 1 Book-keeping Solutions Booklet For further information contact us: Tel. +44 (0) 8707 202909 Email. [email  protected] com www. lcci. org. uk London Chamber of Commerce and Industry (LCCI) International Qualifications are provided by EDI, a leading international awarding body. Passport to Success Level 1 Book-keeping Solutions Booklet The initials LCCI and the words LONDON CHAMBER OF COMMERCE AND INDUSTRY are registered trademarks belonging to the London Chamber of Commerce and Industry and are used under licence.Every effort has been made to trace all copyright holders, but if any have been inadvertently overlooked the Publishers will be pleased to make the necessary arrangements at the first opportunity.  © EDI 2008 First published in 2008. All rights reserved. Apart from any use permitted under UK copyright law, no part of this publication may be reproduced or transmitted in any form or by any means, electronic or mechanical, including photocopying and recording, or hel d within any information storage and retrieval system, without permission in writing from the publisher or under licence from the Copyright Licensing Agency Limited.Further details of such licences (for reprographic reproduction) may be obtained from the Copyright Licensing Agency Limited, Saffron House, 6–10 Kirby Street, London EC1N 8TS. Cover photo: www. fotolia. com TABLE OF CONTENTS 1. 2. 3. 4. The Accounting Equation and the Balance Sheet Double entry system for assets, liabilities and capital Recording double entry for stock The double entry system for Expenses and Revenues and the Effect of Profit (or loss) and drawings upon capital 1 4 7 11 5. 6. 7. 8. 9.Balancing accounts and the Trial Balance Trading and Profit & Loss Accounts: An introduction The Balance Sheet Final Accounts with further considerations The Division of the Ledger and Books of Original Entry 16 25 28 31 38 39 41 44 48 53 56 59 62 68 71 75 77 81 82 10. Bank Facilities 11. Cash Books 12. The Sales and Purchases Day Books 13. The Returns Day Books 14. The Journal 15. The Petty Cash Imprest System 16. Adjusting for accruals and prepayments 17. Depreciation of Fixed Assets 18. Bad Debts 19. Bank Reconciliation Statements 20.Capital and Revenue Expenditure 21. Errors in the accounts and their corrections 22. Control Accounts 23. Final Accounts and year end adjustments Chapter 1 The Accounting Equation and the Balance Sheet Answers to ‘Think about it’ Questions Page 5 – Why are liabilities shown on the right hand side of the balance sheet and not on the left? Because based on the accounting equation it has to be on the same side as capital. Answers to Activities Activity 1. 1 (a) (b) (c) (d) L A A A (e) L (f) A (g) C Activity 1. 2 ASSETS ? 5 000 4 200 4 100 3 500 6 900 CAPITAL ? 000 2 500 2 800 2 400 4 100 LIABILITIES ? 2 000 1 700 1 300 1 100 2 800 (a) (b) (c) (d) (e) Solutions to Target Practice Questions Question 1 (a) (b) (c) (d) (e) (f) ‘†¦assets l ess liabilities equals capital’. assets liabilities debtor creditor Balance Sheet 1 Question 2 ASSETS ? 3 100 800 2 200 LIABILITIES ? Shop fittings Cash register Stock of goods Creditors Loan – T Armani Bank 1 000 1 800 870 6 970 2 800 Capital = Assets – Liabilities Capital = 6970 – 2800 = ? 4170 Question 3 M Williams Balance Sheet at 30 June 20X6 ?Cash at Bank Stock of goods Fixtures and Fitting Debtors Motor vehicles 2 614 5 860 1 900 3 750 4 200 18 324 Creditors Loan – D Wong Capital (missing item) ? 4 150 3 600 10 574 _____ 18 324 Question 4 Transactions (a) The owner borrows ? 5000 from L Pole and the money is put into the business’ bank account. A debtor pays the business ? 250 by cheque. The owner buys a motor vehicle on credit ? 6200. The owner withdraws ? 160 from the business’s bank account for his personal use. The business sells goods on credit for ? 840. The owner puts a further ? 000 in cash into the business. The money is put into the business’s bank account. The business pays a creditor ? 290 by cheque. Assets + Bank Effect upon Liabilities + Loan Capital (b) (c) (d) + Bank – Debtors + Motor Vehicle – Bank + Creditors – Capital (e) (f) – Stock + Debtors + Bank + Capital (g) – Bank – Creditors 2 Question 5 W Mandrake Balance Sheet at 30 June 20X5 ? 5 360 4 500 1 845 2 800 5 100 19 605 ? 2 900 3 000 13 705 _____ 19 605 Stock of goods Debtors Cash at Bank Fixtures and fittings Motor vehicles Creditors Loan – L Walter Capital (balancing figure)W Mandrake Balance Sheet at 31 July 20X5 ? Stock of goods Creditors (5360 + 700 – 600) 5 460 (2900 + 700 – 400) Debtors Loan – L Walter (4500 – 1100 + 600) 4 000 Capital Cash at Bank (balancing figure) (1845 – 400 + 1100) 2 545 Fixtures and Fittings 2 800 Motor Vehicles 5 100 19 905 ? 3 200 3 000 13 705 †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 19 905 Question 6 D Duncan Balance Sheet at 21 January 20X7 ? 20 000 2 100 500 100 700 123 300 ______ 123 300 ? 120 000 3 300 Motor Vehicles Stock of goods (1500 + 600) Debtor – A Gianna Cash at Bank (101 000 – 300) Capital Creditor – Stax Suppliers (3000 + 600 – 300)Question 7 The difference between a cash transaction and a credit transaction is based on when payment is made. With a cash transaction, payment is made immediately for goods and/or services purchased while in a credit transaction payment is made 3 Chapter 2 Double Entry System for Assets, Liabilities and Capital Answers to ‘Think about it’ Questions Page 16 – Why is it necessary to keep separate accounts for each debtor and creditor? So it can clearly be seen how much is owed to individual creditors and how much is owed by individual debtors. Answers to ActivitiesActivity 2. 1 (a) Bought office furniture for cash (b) Sold some office furniture on credit to C Bing (c) Bought motor vehicles on credit from Wong Ltd (d) A debtor, P Butler, pays the business by cheque (e) The owner puts a further amount into the business by cheque (f) Returned one of the motor vehicles to Wong Ltd (g) Paid a creditor, T Bird, by cash (h) Paid by cheque for the motor vehicle bought from Wong Ltd Debit Office Furniture C Bing Motor Vehicles Bank Bank Wong Ltd T Bird Wong Ltd Credit Cash Office Furniture Wong Ltd P Butler Capital Motor Vehicles Cash BankSolutions to Target Practice Questions Question 1 The left hand side of a ‘T’ account is the debit side and the right hand side is the credit side. To ‘debit’ an account the transaction is entered on the left hand side and to ‘credit’ an account, the transaction is entered on the right hand side. Question 2 There must be a debit entry and a corresponding credit entry of the same value (and vice versa) for every transaction that occurs. Question 3To know when to debit or credit an account, you will first need to determine the type of the account and decide how the transaction will affect the account ;( whether increase or decrease) and then apply the double entry rules as below: To increase an asset, DEBIT the account To decrease an asset, CREDIT the account To increase a liability or capital, CREDIT the account To decrease a liability or capital, DEBIT the account 4 Question 4 Bank ? 20X2 6 000 July 15 July 29 20X2 July 01 Capital Office Machinery Elstead Garage ? 420 2 900 Capital 20X2 July 01 Bank ? 6 000 20X2 July 06Motor Vehicle ? Elstead Garage 2 800 20X2 July 29 Bank Elstead Garage ? 20X2 2 800 July 06 Motor vehicle ? 2 800 20X2 July 15 Bank Office Machinery ? 420 20X2 July 23 Office Equipment ? Longmore & Sons 70 Longmore & Sons 20X2 July 23 Office equipment ? 370 Question 5 Cash ? 20X9 2 000 April 08 300 April 30 20X9 April 01 April 29 Capital Bank Bank Furniture World ? 1 000 800 5 Bank 20X9 April 01 April 03 April 08 Capital Loan – S Lee Cash ? 8 000 3 000 1 000 20X9 April 14 April 23 April 29 Delivery Van Loan – S Lee Cash ? 1 500 1 200 300 Capital 20X9 April 01 April 01Cash Bank ? 2 000 8 000 20X9 April 23 Loan – S. Lee ? 20X9 1 200 April 03 Bank ? 3 000 20X9 April 14 Bank Delivery Van ? 1 500 20X9 April 20 Furniture World Office Furniture ? 20X9 1 100 April 26 Furniture World ? 200 20X9 April 26 April 30 Office Furniture Cash Furniture World ? 20X9 200 April 20 800 Office Furniture ? 1 100 6 Chapter 3 Recording Double Entry for Stock Answers to Activities Activity 3. 1 Debit Office Furniture Cash Purchases A Litton D Penarth Motor Van Returns Inwards Purchases Credit Cash Sales A Litton Returns Outwards Sales Grange Garage D Penarth Bank a) Bought office furniture for use in the business by cash (b) Sold goods for cash (c) (d) (e) (f) Bought goods on credit from A Litton Returned to A Litton some of the goods bought Sold goods on credit to D Penarth Purchased motor van on credit from Grange Garage (g) D Penarth returned some goods to us (h) Bought goods paying immediately by cheque Solutions to Target Practice Questions Question 1 ‘Purchases’ means goods bought by the business with the intention of reselling them for profit as a part of its trading activities. ‘Sales’ means oods sold by the business that were originally bought for resale purposes. In other words, the sale of those goods in which the business trades or deals. Question 2 (a) This is not good practice. Parts returned to suppliers should be credited to a Returns Outwards Account and parts returned from customers should be debited to Returns Inwards Account. This is necessary to provide information on the totals of the returns and to assess whether these are increasing or decreasing over time. (b) Goods sold for cash is recorded by debiting the cash account and crediting the sales account.Goods sold on credit is first recorded by debiting the debtor account and crediting the sales account; when the debtor pays for the goods his account is credi ted and the bank/cash is debited. Question 3 (a) (b) (c) (d) (e) (f) Sold goods on credit to F. Winter N. Armour returns goods to you You settle a creditor’s account by cheque F. Winter pays his account You pay Grange Garages by cheque the amount due on the delivery vehicle previously purchased You return goods to B. Smart Debit F Winter Returns Inwards Creditor Bank Grange Garages B Smart Credit Sales N Armour Bank F Winter Bank Returns Outwards Question 4 20X7 March 01 Capital March 30 B Wright Bank ? 20X7 10 000 March 03 Office Furniture 70 March 23 Scales Motors March 26 T Hunt ? 460 3 600 320 Capital 20X7 March 01 Bank ? 10 000 20X7 March 03 Bank Office Furniture ? 460 20X7 March 05 Purchases Purchases ? 375 T Hunt 20X7 20X7 ? March 08 Returns Outwards 55 March 05 March 26 Bank 320 Purchases ? 375 Returns Outwards 20X7 March 08 T Hunt ? 55 20X7 March 12 Sales B Wright 20X7 ? 156 March 19 March 30 Returns Inwards Bank ? 26 70 Sales 20X7 March 12 B Wright ? 56 8 20X7 March 15 Scales MotorsMotor Vehicle ? 3 600 20X7 March 23 Bank Scales Motors ? 20X7 3 600 March 15 Motor Vehicle ? 3 600 20X7 March 19 B Wright Returns Inwards ? 26 Question 5 20X7 October 01 Capital October 17 Cash Cash 20X7 ? 8 600 October 02 80 October 07 ? 8 000 179 Bank Purchases Capital 20X7 October 01 Cash ? 8 600 20X7 October 02 Cash October 23 Loan – R Nandha October 31 J Durrant Bank ? 20X7 8 000 October 21 October 29 1 200 303 Motor Vehicle M Price ? 1 990 100 20X7 October 03 October 07 M Price Cash Purchases ? 250 179 20X7 October 13 Returns Outwards October 29 Bank M Price ? 0X7 October 03 32 100 Purchases ? 250 9 Fixtures & Fittings 20X7 October 05 Display Ltd ? 2 750 20X7 October 07 Display Ltd ? 730 Display Ltd 20X7 ? 20X7 ? October 09 Fixtures & Fittings 30 October 05 Fixtures & Fittings 2 750 20X7 October 11 Sales J Durrant 20X7 ? 345 October 26 Returns Inwards October 31 J Durrant ? 42 303 Sales 20X7 October 11 J Durrant October 17 Cash ? 345 80 Returns Outwards 20X7 October 13 M Price ? 32 20X7 October 21 Bank Motor Vehicle ? 1 990 Loan – R Nandha 20X7 October 23 Bank ? 1 200 20X7 October 26 J Durrant Returns Inwards ? 42 10Chapter 4 The Double Entry System for Expenses and Revenues and the Effect of Profit (or Loss) and Drawings upon Capital Answers to ‘Think about it’ Questions Page 36 – What kinds of expense and revenue accounts would you expect to see in the books of a Bank? Revenue Accounts Loan interest receivable Commission receivable Service charges (eg. bank charges) Expense Accounts Interest payable Salaries and wages Insurance Stationery Utilities Answers to Activities Activity 4. 1 Transactions Paid general expenses in cash ? 150 Received commission by cheque ? 230 Paid for office stationery by cash ? 5 Paid telephone by cheque ? 230 Received interest of ? 350 by cheque Accounts General Expense Cash Bank Commission Receivable Office Stationery Cash Telephone Bank Bank Interest Receivable Type of acco unt Expense Asset Asset Revenue Expense Asset Expense Asset Asset Revenue Transaction effect Increase Decrease Increase Increase Increase Decrease Increase Decrease Increase Increase Action in the account Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit Solutions to Target Practice Questions Question 1 (a) Revenue (b) The entries are on the credit side of the account. 11Question 2 Expense accounts should be debited and revenue accounts should be credited. Question 3 20X3 April 01 April 24 April 30 Bank 20X3 ? 5 000 April 03 85 April 05 1 000 April 14 April 21 April 27 ? 370 260 130 20 385 Capital Sales Capital Office Equipment Rent Cash Stationery A Smart Capital 20X3 April 01 April 30 Bank Bank ? 5 000 1 000 20X3 April 03 Bank Office Equipment ? 370 20X3 April 05 Rent Rent ? 260 20X3 April 08 A Smart Purchases ? 420 20X3 April 11 April 27 Returns Outwards Bank A Smart ? 20X3 35 April 08 385 Purchases ? 420 Returns Outwards 20X3 April 11 A Smart ? 35 12 0X3 April 14 Bank ? 130 Cash 20X3 April 15 Wages ? 115 20X3 April 15 Cash Wages ? 115 20X3 April 18 Sales R Squires ? 175 Sales 20X3 April 18 April 24 R Squires Bank ? 175 85 20X3 April 21 Bank Stationery ? 20 Question 4 Bank 20X4 ? 7 000 May 02 100 May 08 May 19 May 24 May 26 May 31 Capital 20X4 May 01 20X4 May 01 May 28 Capital D Langford Rent Fixtures & Fittings Drawings Cash R Lester Office Equipment ? 280 170 160 240 470 215 Bank ? 7 000 20X4 May 02 Bank Rent ? 280 13 20X4 May 05 R Lester Purchases ? 520 20X4 May 12 May 26 Returns Outwards Bank R Lester 20X4 ? 45 May 05 475 Purchases 520 20X4 May 08 Bank Fixtures & Fittings ? 170 Returns Outwards 20X4 May 12 R Lester ? 45 Sales 20X4 May 15 D Langford ? 32 20X4 May 15 Sales D Langford 20X4 ? May 22 32 May 28 Returns Inwards Bank ? 24 100 20X4 May 19 Bank Drawings ? 160 20X4 May 22 D Langford Returns Inwards ? 30 20X4 May 24 Bank Cash ? 20X4 240 May 30 Wages ? 80 14 20X4 May 30 Cash Wages ? 80 20X4 May 31 Bank Office Equipment ? 215 Question 5 Drawings are defined as money, goods, or services withdrawn from the business by the owner(s) for their personal use. Drawings reduce the capital of the business. Question 6 a) Answer = ? 2500 Workings: 1 February 20X7 Assets Equipment Stock Bank Liabilities Creditors Loan Capital ? 8 000 6 000 2 000 ? 2 000 1 000 ?16 000 ?3 000 ?16 000 – ? 3000 = ? 13 000 28 February 20X7 Assets Equipment Stock Bank Liabilities Creditors Loan Capital ? 8 000 2 000 8 500 ? 2 000 1 000 ?18 500 ?3 000 ?18 500 – ? 3000 = ? 15 500 Therefore, Opening Capital + Profit = Closing Capital ? 13 000 + ? = ? 15 500 ? 15 500 – ? 13 000 = ? 2500 (b) Profits increase capital whereas losses reduce it. 15 Chapter 5 Balancing Accounts and the Trial Balance Answers to ‘Think about it’ QuestionsPage 49 – How the double entry principle relates to the balancing of accounts. For every ‘balance c/d’ there is a corresponding ‘balance b/d’ of the same amoun t on the opposite side of the account. Answers to Activities Activity 5. 1 (a) An account will have a debit balance if the total of the debit entries is greater than the total of the credit entries. This means that the balance brought down from the last month (balance b/d) is on the debit side of the account. (b) An account will have a credit balance if the total of the credit entries is greater than the total of the debit entries.This means that the balance brought down from the last month (balance b/d) is on the credit side of the account. (c) The ‘balance c/d’ is the amount transferred (carried down or carried forward) from one accounting period to the next; this is the balance at the last date of the accounting period (e. g. a month). The ‘balance b/d is the amount transferred (brought down or brought forward) from a previous accounting period to the current one; this is the balance at the first date of the accounting period. (d) The double lines are necessary to show that the account has been balanced and that the totals are final figures. e) Accounts are closed off when there is no balance on the account at the end of the accounting period. Activity 5. 2 20X9 July 01 July 04 July 09 July 13 July 15 July 19 July 22 July 24 July 29 Capital Equipment Wages Sales Computers Wages Sales Motor vehicles Wages Debit ? 55 000 Credit ? 5 000 900 Balance ? 55 000 50 000 49 100 58 650 50 650 49 750 53 630 47 630 46 530 9 550 8 000 900 3 880 6 000 1 100 16 Solutions to Target Practice Questions Question 1 E. Appleby 20X6 ? 650 October 07 Returns Inwards 276 October 18 Bank 190 October 31 Balance c/d 1 116 506 0X6 October 03 Sales October 12 Sales October 24 Sales November 01 Balance b/d ? 120 490 506 1 116 Answer – There is a debit balance of ? 506. Question 2 N Small ? 145 215 185 ___ 545 365 20X3 March 04 March 18 March 23 Sales Sales Sales 20X3 March 13 March 26 March 30 March 31 Returns Inwards Returns Inwards Bank Balance c/d ? 20 35 125 365 545 April 01 Balance b/d 20X3 March 21 March 31 Bank Bank A Smith 20X3 ? 70 March 10 290 360 Purchases ? 360 ___ 360 20X3 March 07 March 28 March 31 T Dove 20X3 ? Returns Outwards 35 March 02 Bank 235 March 15 Balance c/d 310 580 April 01 Purchases PurchasesBalance b/d ? 270 310 ___ 580 310 N Small is a debtor and T Dove is a creditor. A Smith is neither. 17 Question 3 T Dove 20X3 March 02 March 07 March 15 March 28 Purchases Returns Outwards Purchases Bank Debit ? 35 310 235 Credit ? 270 Balance ? 270 Cr 235 Cr 545 Cr 310 Cr N Small 20X3 March 04 March 13 March 18 March 23 March 26 March 30 Sales Returns Inwards Sales Sales Returns Inwards Bank Debit ? 145 215 185 35 125 Credit ? 20 Balance ? 145 Dr 125 Dr 340 Dr 525 Dr 490 Dr 365 Dr A Smith 20X3 March 10 March 21 March 31 Purchases Bank Bank Debit ? 70 290 Credit ? 360 Balance ? 360 Cr 290 Cr NILQuestion 4 (a) 20X5 January 01 January 23 January 26 January 31 Capital Cash S Lee Capital Bank ? 20X5 25 000 January 01 6 000 Janua ry 25 5 500 January 29 5 000 January 30 January 30 January 31 _____ January 31 41 500 23 000 ? Rent 2 000 Cash 500 Midland Motors 4 000 D. Terry 8 000 E. Appleby 2 000 Electricity 2 000 Balance c/d 23 000 41 500 February 01 Balance b/d 20X5 January 31 Balance b/d Capital ? 20X5 30 000 January 1 Bank .. †¦Ã¢â‚¬ ¦. January 31 Bank 30 000 February 01 Balance c/d ? 25 000 5 000 30 000 30 000 18 20X5 January 1 Bank February 01 Balance b/d Rent 20X5 ? 2 000 January 31 2 000 2 000Balance c/d ? 2 000 2 000 20X5 January 03 January 05 January 15 D Terry E Appleby D Terry February 01 Balance b/d Purchases ? 20X5 5 000 January 31 3 000 10 000 18 000 18 000 Balance c/d ? 18 000 †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 18 000 20X5 January 22 January 30 January 31 Returns Outwards Bank Balance c/d D Terry 20X5 ? January 03 Purchases 2 000 January 15 Purchases 8 000 5 000 15 000 February 01 Balance b/d ? 5 000 10 000 _____ 15 000 5 000 Motor Car 20X5 20X5 ? January 04 Midland Motors 4 000 January 31 February 01 Balance b/d 4 000 Balance c/d ? 4 000 20X5 January 29 Bank Midland Motors 20X5 ? 4 000 January 4 4 000 Motor Car 4 000 4 000 20X5 January 30 January 31 Bank Balance c/d E Appleby 20X5 ? Purchases 2 000 January 5 1 000 3 000 February 01 Balance b/d ? 3 000 †¦Ã¢â‚¬ ¦.. 3 000 1 000 19 20X5 January 10 January 25 Sales Bank February 01 Balance b/d Cash 20X5 ? 6 000 January 23 500 January 28 †¦Ã¢â‚¬ ¦.. January 31 6 500 250 Bank Office expenses Balance c/d ? 6 000 250 250 6 500 20X5 January 31 Balance c/d Sales 20X5 ? 14 000 January 10 Cash †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ January 20 S Lee 14 000 February 01 Balance b/d ? 6 000 8 000 14 000 14 000 20X5 January 20 Sales February 01 Balance b/d S Lee 20X5 ? 8 000 January 24 January 25 †¦Ã¢â‚¬ ¦.. January 31 8 000 1 500Returns Inwards Bank Balance c/d ? 1 000 5 500 1 500 8 000 20X5 January 31 Balance c/d Returns Outwards 20X5 ? 2 000 January 22 D Terry 2 000 February 01 Balance b/d ? 2 000 2 000 2 000 20X5 January 24 S Lee February 01 B alance b/d Returns Inwards 20X5 ? 1 000 January 31 1 000 1 000 Balance c/d ? 1 000 1 000 20 Office Expenses 20X5 ? Cash 250 January 31 250 February 01 Balance b/d 250 20X5 January 28 Balance c/d ? 250 250 20X5 January 31 Bank February 01 Balance b/d Electricity 20X5 ? 2 000 January 31 2 000 2 000 Balance c/d ? 2 000 2 000 (b) Steve Trial Balance at 31January 20X5 DR CR ? Bank Capital Rent Purchases D Terry Motor Car E Appleby Cash Sales S Lee Returns Outwards Returns Inwards Office Expenses Electricity 23 000 30 000 2 000 18 000 5 000 4 000 1 000 250 14 000 1 500 2 000 1 000 250 2 000 52 000 _____ 52 000 Question 5 Bank 20X8 ? 5 000 May 16 700 May 27 May 30 †¦Ã¢â‚¬ ¦.. May 31 5 700 1 300 20X8 May 01 May 18 Balance b/d Bank Dodd Delivery Van Cash Balance c/d ? 2 900 1 200 300 1 300 5 700 June 01 Balance b/d 21 20X8 May 31 Balance c/d Capital 20X8 ? 20 000 May 01 20 000 June 01 Balance b/d Balance b/d ? 20 000 20 000 20 000 20X8 May 01 May 04 May 30 June 01 Balance b/d Sales Bank Balance b/d Cash 20X8 ? 000 May 07 2 000 May 23 300 May 31 3 300 900 Purchases Office Expenses Balance c/d ? 1 500 900 900 3 300 20X8 May 16 May 31 Bank Balance c/d Dodd 20X8 ? 2 900 May 01 2 100 May 02 5 000 June 01 Balance b/d Purchases Balance b/d ? 2 000 3 000 5 000 2 100 20X8 May 01 May 10 June 01 Balance b/d Sales Balance c/d Fish ? 20X8 6 000 May 18 5 000 May 31 11 000 10 300 ? Bank Balance b/d 700 10 300 11 000 20X8 May 01 June 01 Balance b/d Balance b/d Furniture ? 20X8 10 000 May 31 10 000 10 000 Balance c/d ? 10 000 10 000 20X8 May 02 May 07 June 01 Dodd Cash Balance b/d Purchases 20X8 ? 3 000 May 31 1 500 4 500 4 500 Balance c/d 4 500 †¦Ã¢â‚¬ ¦.. 4 500 22 20X8 May 31 Balance c/d Sales 20X8 ? 7 000 May 04 ____ May 10 7 000 June 01 Cash Fish Balance b/d ? 2 000 5 000 7 000 7 000 20X8 May 23 June 01 Cash Balance b/d Office Expenses 20X8 ? 900 May 31 900 900 Balance c/d ? 900 900 20X8 May 27 June 01 Bank Balance b/d Delivery Van 20X8 ? 1 200 May 31 1 200 1 200 Balance c/ ? 1 200 1 200 (b) Tom Trial Balance at 31 May 20X8 DR CR ? ? Bank Capital Cash Dodd Fish Furniture Purchases Sales Office Expenses Delivery Van 1 300 20 000 900 2 100 10 300 10 000 4 500 7 000 900 1 200 29 100 †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 29 100 23 Question 6 (a) T. Lennon Trial Balance at 31 December 20X9 DR CR ? Motor Vehicle Purchases Sales Stock of Goods Cash at Bank Fixtures and Fittings Wages Debtors Creditors Rent Drawings General Expenses Loan from D. Waller Capital 4 500 2 960 4 230 1 800 6 740 7 900 2 310 1 960 2 600 1 250 180 930 2 000 21 700 30 530 30 530 (b) A trial balance checks the arithmetical accuracy of the double entry. (c) Errors not revealed by the trial balance: 1. A transaction that has been completely omitted 2. A transaction that was entered correctly but using the wrong amount Errors revealed by the trial balance 1. Entering only one side of a transaction 2. Addition errors Question 7 a) (b) (c) (d) (e) (f) Credit Debit Debit Credit Credit Debit 24 Chapter 6 Trading and Profit & Loss Accounts: An Introduction Answers to Activities Activity 6. 1 Year Sales ? Cost of goods sold ? 23 230 23 900 21 500 Gross Profit/Loss ? 5 890 2 889 7 000 Operating Expenses ? 3 311 3 600 2 900 Other Revenue ? 600 200 – Net Profit / Loss ? 3 179 (511) 4 100 2005 2006 2007 29 120 26 789 28 500 Solutions to Target Practice Questions Question 1 Andrew Gordon Trading and Profit & Loss Account for the year ended 31 December 20X2 ? 26 200 3 100 23 100 11 570 34 670 6 100 1 200 160 380 3 730 11 570 ? 34 670 _____ 34 670 Gross profit b/d 11 570Purchases Less Stock at 31 December 20X2 Cost of goods sold Gross profit c/d Wages Rent Insurance Lighting and heating Net profit Sales ______ 11 570 25 Question 2 A. Darnell Trading and Profit & Loss Account for the year ended 30 September 20X7 ? 23 380 3 650 19 730 11 140 30 870 900 320 860 4 200 165 4 695 11 140 ? 30 870 _____ 30 870 Gross profit b/d 11 140 Purchases Less Stock at 30 September 20X7 Cost of goods sol d Gross profit c/d Rent Insurance Motor vehicle expenses Wages General expenses Net profit Sales _____ 11 140 Question 3 B. Betty Trading and Profit & Loss Account for the year ended 30 June 20X5 ? 1 160 2 800 18 360 10 280 28 640 2 240 5 100 190 315 2 435 10 280 ? 28 640 _____ 28 640 Gross profit b/d 10 280 Purchases Less Stock at 30 June 20X5 Cost of goods sold Gross profit c/d Rent Wages Insurance Office expenses Net profit Sales ______ 10 280 26 Question 4 Ada Cheung Trading and Profit & Loss Account for the year ended 31 March 20X3 Purchases Less Stock at 31 March 20X3 Cost of goods sold Gross profit c/d Wages Rent Advertising Lighting and heating Sundry expenses Net profit ? 46 820 9 140 37 680 16 020 53 700 7 360 2 370 840 765 1210 3 475 16 020 Sales ? 53 700 _____ 53 700 Gross profit b/d 16 020 _____ 16 020 Question 5 (a) 1. Comparing performance with other businesses or with previous periods of time to see if the business is growing. Planning ahead – profits will all ow the firm to expand so information about how much profit has been made and how it was made will be important in deciding what to do in the future. To help the business to control and monitor its expenses. 2. 3. (b) This means that his cost of goods sold was more than the sales revenue; he sold the goods for less than he paid for them. 27 Chapter 7 The Balance Sheet Answers to ‘Think about it’ QuestionsPage 72 – Why the balance sheet is prepared at a specified date while the trading and profit and loss is prepared for a period of time. Because it shows the financial position of a business at a particular date and not for a particular period of time. It shows the value of assets and liabilities as they are at a specific date. Solutions to Target Practice Questions Question 1 1. Fixed assets are presented in order of decreasing permanence while current assets are presented in increasing order of liquidity. Question 2 J Robinson Balance Sheet at 31 March 20X7 ? Fix ed Assets Buildings Fixtures and fittings Motor vehicle ?Capital (missing figure) ? 47 020 35 000 2 860 6 400 44 260 Current Assets Stock Debtors Bank Cash 4 360 7 200 2 950 80 14 590 58 850 Current Liabilities Creditors Long-term Liabilities Loan 6 830 5 000 ______ 58 850 28 Question 3 Andrew Gordon Balance Sheet as at 31 December 20X2 ? Fixed Assets Premises Fixtures and fittings Motor vehicle ? Capital Add: Net profit Less: Drawings ? ? 68 660 3 730 2 600 1 130 69 790 Current Liabilities Creditors 54 000 1 200 5 600 60 800 Current Assets Stock Debtors Bank 3 180 3 460 4 130 10 690 71 490 1 700 _____ 71 490 Question 4 A Darnell Balance Sheet as at 30 September 20X7 ?Fixed Assets Premises Fixtures and fittings Motor vehicle ? Capital Add: Net profit Less: Drawings ? ? 34 555 4 695 3 200 1 495 36 050 Current Liabilities Creditors 24 000 850 4 200 29 050 Current Assets Stock Bank Cash 3 650 2 130 70 9 900 38 950 2 900 38 950 29 Question 5 B Betty Balance Sheet as at 31 June 20X5 ? Fi xed Assets Office furniture Motor vehicle ? Capital Add: Net profit Less: Drawings ? ? 7 500 2 435 1 230 1 205 8 705 Current Liabilities Creditors 1 870 650 2 800 ____ 3 450 2 800 2 360 1 890 75 _7,125 10 575 Current Assets Stock Debtors Bank Cash _____ 10 575 Question 6 Ada Cheung Balance Sheet as at 31 March 20X3 ?Fixed Assets Premises Fixtures and fittings Motor vehicle ? Capital Add: Net profit Less: Drawings ? ? 68 335 3 475 3 700 __(225) 68 110 Current Liabilities Creditors 43 000 5 700 5 300 54 000 Current Assets Stock Debtors Bank 9 140 8 200 1 710 19 052 73 050 4 940 _____ 73 050 30 Chapter 8 Final Accounts with Further Considerations Answers to Activities Activity 8. 1 T Antonio Trading Account for the month ending 30 April 20X8 Opening Stock Purchases Add Carriage inwards Less Returns outwards Less Closing Stock Cost of goods sold Gross profit c/d ? 3 855 2 680 102 2 782 139 Sales Less Returns inwards Turnover ? 280 139 5 141 2 643 6 498 2 631 3 867 1 274 5 141 5 141 Solu tions to Target Practice Questions Question 1 (a) Carriage Inwards is associated with the cost of getting goods into the business and ready for resale so it is always added to the cost of purchases in the Trading Account. Carriage Outwards is a necessary cost of ‘distribution’ of sales to customers and so it is debited to the Profit & Loss Account with other expenses. (b) It is necessary to include returns inwards and returns outwards in the trading account to adjust the purchases and sales figures to find the amounts actually bought and sold. c) It shows the amount of resources a business has that can be readily turned into cash. 31 Question 2 R Knight Trading and Profit & Loss Account for the year ended 31 October 20X6 ? Sales Less: Returns inwards Turnover Less: Cost of goods sold Opening stock Purchases Add: Carriage inwards Net purchases Less: Closing stock Gross Profit Less: Expenses Carriage outwards Wages Sundry expenses Net Profit ? ? 120 500 740 119 760 15 200 75 400 2 150 77 550 92 750 13 600 79 150 40 610 3 200 28 500 2 230 33 930 6 680 32 Question 3T Pearl Trading and Profit & Loss Account for the year ended 31 August 20X7 ? Sales Less: Returns inwards Turnover Less: Cost of goods sold Opening stock Purchases Add: Carriage inwards Less Returns outwards Net purchases Less: Closing stock Gross Profit Add: Rent Receivable Less: Expenses Carriage Outwards Rent Payable Lighting and heating Telephone Net Profit ? ? 34 350 1 230 33 120 4 360 26 500 940 27 440 1 050 26 390 30 750 4 210 26 540 6 580 600 7 180 540 2 100 430 215 3 305 3 875 33 Question 4 P Franks Trading and Profit & Loss Account For the year ended 28 February 20X8 ?Sales Less: Returns Inwards Turnover Less: Cost of goods sold Opening stock Purchases Less: Returns outwards Net purchases Less: Closing stock Gross Profit Less: Expenses Lighting and heating Salaries and wages Sundry expenses Rent and rates Net Profit ? ? 221 300 5 200 216 100 12 600 155 400 6 650 148 750 161 350 16 100 145 250 70 850 3 900 48 500 4 650 2 300 59 350 11 500 34 P Franks Balance Sheet at 28 February 20X8 ? Fixed assets Premises Equipment Motor vehicle Current assets Stock Debtors Bank Cash Less: Current liabilities Creditors Net current assets Long-term liabilities Loan ? 04 000 28 000 21 000 153 000 16 100 23 750 960 76 40 886 15 716 25 170 178 170 32 000 146 170 Financed by: Capital Balance b/d Add: Net profit Less: Drawings 145 270 11 500 156 770 10 600 146 170 35 Question 5 T Williams Trading and Profit & Loss Account for the year ended 31 May 20X8 ? Sales Less: Returns inwards Turnover Less: Cost of goods sold Opening Stock Purchases Add: Carriage inwards Less: Returns outwards Net purchases Less: Closing stock Gross Profit Less: Expenses Wages and salaries Rent Insurance Sundry expenses Carriage Outwards Net Profit ? 139 200 430 138 770 27 230 103 500 630 104 130 960 103 170 130 400 30 580 99 820 38 950 15 320 5 400 325 475 2 340 23 860 15 090 36 T Williams Balance Sheet at 31 May 20X8 ? Fixed assets Buildings Fixtures and fittings Current assets Stock Debtors Bank Cash Less: Current liabilities Creditors Net current assets Long-term liabilities Loan Financed by: Capital balance b/d Add: Net profit Less: Drawings ? 32 000 4 250 36 250 30 580 21 460 4 450 195 56 685 12 240 44 445 80 695 15 000 65 695 62 005 15 090 77 095 11 400 65 695 37 Chapter 9 The Division of the Ledger and Books of Original Entry Answers to ‘Think about it’ QuestionsPage 93 – What have you noticed about the Cash Book? It is a Book of Original Entry as well as a Ledger. Answers to Activities Activity 9. 1 1. 2. 3. 4. 5. 6. General Ledger Sales Ledger General Ledger General Ledger General Ledger or Private Ledger General Ledger Solutions to Target Practice Questions Question 1 (a) They provide documentation (proof) that a transaction has occurred. (b) 1. 2. They save time as they summarise similar transactions for the period, resulting in less information and les s frequent postings to the General Ledger.They allow a business to have different individuals responsible for different journals therefore increasing internal control. Question 2 (a) Debtors Ledger (b) Creditors Ledger (c) Nominal Ledger Question 3 (a) (b) (c) (d) (e) Real Nominal Nominal Real Real Question 4 (a) (b) (c) (d) (e) (f) Cash Book Cash Book Cash Book Cash Book Purchases Day Book Cash Book 38 Chapter 10 Bank Facilities Answers to Activities Activity 10. 1 Payee Cheque number Drawer Counterfoil Crossed cheque Mary White is writing a cheque for ? 200 to John Blue.As she is the drawer she must make sure that she signs the cheque. Her book-keeper told her to always fill out the counterfoil so she will have a record of the payment. As the cheque number is on the counterfoil as well as the cheque it will help her to trace the payment. She has decided to give John a crossed cheque as she is worried that the cheque might get lost. John is not very happy about this. As he is the p ayee it means he will not be able to get the money from the bank immediately. Solutions to Target Practice Questions Question 1 Bank 20X7 ? 45 December 15 December 22 20X7 November 30 Interest receivable Interest payable Bank charges ? 320 45 Interest Receivable 20X7 November 30 Bank ? 145 20X7 December 15 Bank Interest Payable ? 320 20X7 December 22 Bank Bank Charges ? 45 Question 2 A bank overdraft occurs when the bank allows a current account holder to withdraw more money from the account than is actually in the account. For example, the account holder only has ? 800 in the account but with the permission of the bank is allowed to withdraw up to a maximum of ? 1500. 39 Question 3A standing order is used for payments of fixed amounts at regular intervals at the request of the account holder while a direct debit is made at the request of the payee (the person/organisation that is owed) and can be used for either fixed or changing amounts and for payments at irregular intervals. Que stion 4 (a) Interest receivable is the interest received on the balance of an interest bearing account; the amount the bank pays the account holder for the use of the money in the account. (b) Interest payable is the cost of borrowing; it is the payment to the lender (the bank) for the use of its money. c) Bank charges is a charge by a bank for the services it provides. Question 5 (a) (b) (c) (d) Direct Debit Credit transfer Standing order Dividend Question 6 (a) 1. 2. Current account Deposit account (b) Current accounts do not always earn interest, deposit accounts do. Question 7 (a) (b) (c) (d) ? 2738. 57 – ? 206. 05 = ? 2532. 52 Credit column Credit transfer Loan repayment through a standing order 40 Chapter 11 Cash Books Answers to ‘Think about it’ Questions Page 111 – Is it possible for the cash columns to have a credit balance? Give reasons for your answer. No – because it is impossible to spend more cash than is available.If the business has cash in hand of only ? 50 then it cannot spend more than this amount. Solutions to Target Practice Questions Question 1 (a) As a book of original entry it is the first place where all the cash and cheque transactions are recorded; it is also one side of the double entry. (b) Where the debit and credit entries for a transaction are in the same ledger or book. Question 2 F. Patel – Cash Book Bank 20X3 Details ? Bank (C) Nov 02 Rent 2 800 Nov 03 Purchases Nov 07 Stationery 230 Nov 10 Wages Nov 12 Cash (C) 200 Nov 14 Carriage in Nov 20 Drawings Nov 26 Bank (C) Nov 28 Purchases Nov 30 Balances c/d †¦Ã¢â‚¬ ¦..Nov 30 3 230 2 130 20X3 Nov 01 Nov 02 Nov 14 Nov 17 Nov 23 Nov 28 Details Capital Cash (C) Bank (C) Sales Sales Cash (C) Cash ? 3 000 160 220 Cash ? 2 800 46 120 Bank 140 370 160 34 60 200 120 3 380 430 2 130 3 230 Dec 1 Balances b/d †¦Ã¢â‚¬ ¦.. 3 380 120 41 Question 3 T. Karekla – Cash Book Cash Bank 20X9 Details ? ? Motor vehicle 6 000 July 3 150 Cash (C) Ju ly 4 Rent 2 000 July 8 100 Purchases July 10 390 Carriage in July 18 Cash (C) 540 July 20 Purchases 300 July 24 Wages July 24 Bank (C) July 30 Balances c/d July 31 ___ ____ 640 8 840 95 4 460 0X9 July 1 July 4 July 15 July 20 July 23 July 29 July 30 Details Capital Bank (C) Loan Bank (C) Sales Sales Cash (C) Cash ? 85 Bank ? 3 000 150 460 40 100 20 300 95 670 100 4 460 8 840 Aug 1 Balances b/d Question 4 Maria Metaxa – Cash Book Cash Bank 20X7 DETAILS ? 65 ? 3 196 2 610 1 250 2 730 2 945 1 760 Feb 02 Feb 06 Feb 06 Feb 12 Feb 12 Feb 15 Feb 16 Feb 19 Feb 21 Feb 25 Feb 27 Feb 28 Feb 28 Feb 28 Postage Purchases Wages Cash (C) Wages Electricity Stationery Wages Travelling expenses Telephone Wages P Barratt D Smart Balances c/d 20X7 Feb 01 Feb 04 Feb 08 Feb 10 Feb 12 Feb 19 Feb 23DETAILS Balances b/d Sales D Pole Sales Bank (C) Sales E Holme Discount Allowed ? 30 Discount Received ? Cash ? 50 Bank ? 1 075 2 167 100 1 964 53 100 40 38 1 840 19 132 1 920 1 240 2 145 1 855 14 491 __ 7 0 Mar 1 Balances b/d ___ 165 58 _____ 14 491 1 855 20 55 __ 75 58 165 (b) Discount Allowed ? Total for the month 70 20X7 February 28 42 Discount Received 20X7 February 28 Total for the month ? 75 Question 5 (a) 20X2 Oct 01 Oct 02 Oct 10 Oct 12 Oct 18 Oct 20 Oct 21 Oct 21 Oct 26 DETAILS Balances b/d P Mace Sales G Lai Bank (C) Sales Loan interest Cash (C) B Chalke Discount Allowed ? 150 1 120 60 16 1 120 704 Sally Foon – Cash Book Cash Bank 20X2 DETAILS ? 68 ? 160 2 086 560 Oct 01 Oct 12 Oct 14 Oct 16 Oct 18 Oct 21 Oct 22 Oct 22 Oct 24 Oct 28 Oct 30 Oct 30 Oct 31 Balances b/d W Eastern Stationery F Samway Cash (C) Bank (C) Wages G Lai Telephone Office Expenses L. Hall Interest paid Balances c/d Discount Received ? Cash ? 35 4 1 120 35 560 147 40 13 __ 17 247 20 1 618 14 491 86 150 Bank ? 1 692 75 __ 24 Nov 1 Balances b/d ____ 1 398 203 _____ 4 630 1 618 203 1 398 (b) The ? 24 discount allowed will be posted to the debit side of the discount allowed account.The ? 17 discount re ceived will be posted to the credit side of the discount received account. (c) 20X2 October 31 Discount Allowed ? Total for the month 24 Discount Received 20X2 October 31 Total for the month ? 17 43 Chapter 12 The Sales and Purchases Day Books Answers to ‘Think about it’ Questions Page 125 – Why do you think the invoice numbers are not sequential in S French’s Purchases Day Book? Because S French has not assigned unique numbers to each invoice but is instead using the invoice numbers as received from the different sellers.Solutions to Target Practice Questions Question 1 (a) Sales Day Book Date 20X8 Oct 01 Oct 04 Oct 09 Oct 15 Oct 23 Oct 29 Oct 31 Details F Law G Harding S Wilks L Ryle F Law G Harding Transferred to Sales Account Net Amount ? 612 436 370 810 354 508 3 090 (b) Sales Ledger 20X8 October 01 F Law ? 612 Sales 20X8 October 04 Sales G Harding ? 436 20X8 October 09 Sales S Wilks ? 370 44 L Ryle 20X8 October 15 Sales ? 810 20X8 October 23 Sales F Law ? 354 20X8 October 29 Sales k G Harding ? 508 General Ledger (c) Sales 20X8 ? October 30 Credit sales for the month 3 090 Question 2 (a)Sales Day Book Date 20X5 July 02 July 07 July 12 July 18 July 23 July 30 July 31 Details D Smith T Ronald N Smithers L Malt D Smith T Ronald Transferred to Sales Account Net Amount ? 488 480 256 186 221 435 2 066 (b) Sales Ledger 20X5 July 02 D Smith ? 488 Sales 45 20X5 July 07 July 30 Sales Sales T Ronald ? 480 435 N Smithers ? 256 20X5 July 12 Sales 20X5 July 18 Sales L Malt ? 186 20X5 July 23 Sales D Smith ? 221 General Ledger Sales 20X5 July 31 Credit sales for the month ? 2 066 Question 3 (a) Purchases Day Book Date 20X3 April 01 April 03 April 10 April 14 April 21 April 27 April 30

The eNotes Blog The #1 Book Each State is Studying RightNow

The #1 Book Each State is Studying RightNow Curious to know what students in your state are reading? Us too! As literature experts, it’s part of our job to know all things literary- like what books are trending among our fellow bibliophiles and high school students. We looked at what books and study guides our users are searching for the most when they visit . From literary classics to domestic fiction, these are the most popular high school books each state is studying right now: Alabama: To Kill A Mockingbird by Harper Lee   Alaska: Anthem by Ayn Rand Arizona: The Devil’s Highway by Luis Alberto Urrea Arkansas: Trifles by Susan Glaspell   California: To Kill A Mockingbird by Harper Lee Colorado: The Boy in Striped Pajamas by John Boyne Connecticut: The Immortal Life of Henrietta Lacks by Rebecca Skloot   Delaware: The Kite Runner by Khaled Hosseini Florida: Chains by Laurie Halse Anderson   Georgia:  To Kill A Mockingbird by Harper Lee Hawaii: Holes by Louis Sachar Idaho: The Omnivores Dilemma: A Natural History of Four Meals by Michael Pollan   Illinois: Their Eyes Were Watching God by Zora Neale Hurston   Indiana: The Memory Keeper’s Daughter by Kim Edwards Iowa: The Freedom Writers Diary by Erin Gruwell    Kansas: Hamlet by William Shakespeare Kentucky: The Omnivore’s Dilemma: A Natural History of Four Meals by Michael Pollan Louisiana: Great Expectations by Charles Dickens Maine: The Omnivore’s Dilemma: A Natural History of Four Meals by Michael Pollan   Maryland: The Scarlet Letter by Nathaniel Hawthorne Massachusetts: The Last Lecture by Randy Pausch   Michigan: The Autobiography of Malcolm X by Malcolm X, Alex Haley Minnesota: The Things They Carried by Tim OBrien Mississippi: Wonder by R.J. Palacio Missouri: The Underdogs by Mariano Azuela Montana: Rules by Cynthia Lord Nebraska: One of Ours by Willa Cather Nevada: The Blind Assassin by Margaret Atwood   New Hampshire: Crispin: The Cross of Lead by Avi   New Jersey:   King Solomon’s Mines by H. Rider Haggard New Mexico: Chains by Laurie Halse Anderson New York: Catcher in the Rye by J.D. Salinger North Carolina: Hamlet by William Shakespeare North Dakota:  The Last Lecture  by Randy Pausch Ohio: Housekeeping by Marilynne Robinson Oklahoma: The Witch of Blackbird Pond by Elizabeth George Speare Oregon: The Ones Who Walk Away from Omelas by Ursula K. Le Guin   Pennsylvania: Catcher in the Rye by J.D. Salinger Rhode Island: The Immortal Life of Henrietta Lacks by Rebecca Skloot South Carolina: The Yearling by Marjorie Kinnan Rawlings South Dakota: Baby of the Family  by Tina McElroy Ansa Tennessee: A Dance with Dragons (A Song of Ice and Fire, Book 5)  by George R. R. Martin Texas: Housekeeping by Marilynne Robinson Utah: Treasure Island by Robert Louis Stevenson   Vermont: Frindle  by Andrew Clements Virginia: Wonder by R.J. Palacio Washington: To Kill A Mockingbird by Harper Lee   West Virginia: To Kill A Mockingbird by Harper Lee Wisconsin: The Story of Edgar Sawtelle  by David Wroblewski Wyoming: 1984  by George Orwell   Whatever state youre from, we serve as the same reliable resource for millions of students, teachers, and readers with our library of over 40,000 book summaries and study guides on .

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Health Disparities- Summary and Critique of article - Essay Example As early as 1922 the great philosopher Whitehead made an attempt to define the subject in a much-cited paper. But experience accumulated over the years has made it necessary to redefine the term â€Å"in a conceptually rigorous fashion that can guide measurement and hence accountability for actions at the policy and programmatic levels.† Equity means social justice and so it is an ethical concept which is innately of a normative nature. Although the concept is not measurable, a definition of equity is proposed here. And since there is every chance for it to be interpreted in diverse ways, a definition is essential that can be based on criteria that are both meaningful and measurable. â€Å"So for this purpose, equity in health can be defined as the absence of systematic disparities in health between more and less advantaged social groups.† Although equity and equality are different in meanings, the notion of equality is essential to the operationalizing and measuring of equity of health. To bring about equality between disadvantaged social groups and that of their more fortunate counterparts, resources must be distributed and procedures planned in ways likely to progress toward equalizing the health conditions of both sections. The authors maintain that â€Å"Not all health inequalities necessarily reflect inequity in health, which implies unfair processes in the distribution of resources and other conditions that affect health.† (Duckett, Stephen. 2003). Only by comparing health and its social determinants among the different social groups that health equity can be properly assessed. Without this we will not be in a position to discern the effectiveness of those policies and programs that goes to create greater social equity in health. Although this treatise technical to a large extent, it is a commendable effort by two eminent persons who can be

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A look at Starbucks’ marketing strategy Essay Example for Free

A look at Starbucks’ marketing strategy Essay We have no patent on anything we do and anything we do can be copied by anyone else. But you cant copy the heart and the soul and the conscience of the company† – Howard Schultz, CEO of Starbucks Coffee. This quote from Schultz could be the â€Å"magic† that has separated Starbucks from the every other coffee shop; an attitude of marketing which is inspired by the company’s commitment. The successful marketing strategies which Starbucks employs are definitely of interest to anyone interested in business marketing can learn about. Serving coffee is a common part of any restaurant business, but a successful marketing mix will cause a common product to become uncommon and unique to the consumer. A marketing strategy for a company requires commitment from the company with all departments and employees working together towards the same goal. This should be a philosophy which is applied to the entire organization, not simply an idea that is applied to the marketing department. The two main functions of the marketing strategy are to identify the target market, and develop a successful marketing mix for that target market. Within the marketing mix are four essential components: product, place, promotion, and price. Starbucks Coffee Company has developed a marketing mix which has proven to be exceptionally successful for over 40 years. Starbucks opened in 1971 by owners who developed a passion for dark roast coffee, and that was basically the main product that was sold in the stores. After about a decade of selling coffee beans, the owners allowed Howard Schultz to join the company as the firm’s Director of Retail Operations and Marketing. While on a trip to Italy, Schultz came across the Italian â€Å"coffee culture† which intrigued his interest; a cafà © where people would gather, socialize and spend time in leisure. Schultz believed this â€Å"coffee culture† could be replicated in the United States serving the Starbucks brand of dark roasted coffee and adding espresso drinks to the menu. This concept was rejected by the founders of Starbucks, and eventually  Schultz bought the company, and proceeded to build it into the largest retail coffee shop chain in the world. The product line of coffee was expanded to include espresso drinks such as lattes and cappuccinos; and as the company grew, the drink choices also grew to meet the consumer’s needs. Starbucks is known for having store locations everywhere in the world; even to the point of shops across the street from one another. Beginning in neighborhoods or in rural areas, and expanding to high traffic areas such as New York City; a Starbucks Coffee Shop may be found in or very near any city in the United States. Within the â€Å"place† of the marketing mix, one considers the type of stores as important as the location. The majority of Americans have two main â€Å"places† where time is spent, either at work or at home. With Schultz’s vision of the coffee shops that inspire the customers to consider Starbucks his or her â€Å"third place†, all of the shops have the brand of ease and comfort. Designed to be cozy and comfortable, the store decor of every shop is similar, if not identical: big easy chairs and sofas, tables for customers to gather at, high top counters with plenty of electrical outlets for those who take advantage of the free internet, and music playing which adds to the ambiance. Some locations actually have a burning fireplace to warm the atmosphere during the winter months. It is very rare for one to see a promotional advertisement for Starbucks Coffee in a magazine, newspaper, billboard, television commercial, or any other typical advertising campaign. Starbucks used the marketing strategy of â€Å"word-of-mouth† advertising; allowing the high quality of products and the legendary service promote the brand. This tactic has played a huge part in making Starbucks Coffee Company a success. The front line Barista (coffee artist) has been trained not only to prepare specialty coffee drinks, but to include the art of providing â€Å"legendary service† to the customer. This strategy includes promotion of personalized service by learning customer’s names, specific drink preferences, customer’s occupations, and often personal information concerning the customer’s family  and life events. In the beginning, the company’s mission statement was: To establish Starbucks as the premier purveyor of the finest coffee in the world while maintaining our uncompromising principles as we grow. Now, Starbucks has added to the mission statement: To inspire and nurture the human spirit One person, One cup, and One Neighborhood at a time. With all employees working with the company’s mission in mind, the brand is promoted on a daily basis. In no way, shape, or form has Starbucks offered a competitive pricing for the products sold in the stores. One may consider the â€Å"experience† of the Starbucks brand to be included in the price of the products. As stated above, with all front line Baristas working with the company’s mission statement as a guideline, the consumer is purchasing a cup of coffee with the experience of personalized legendary service. While the descriptions of Starbucks Coffee Company’s marketing mix did not include the target marketing objective, Starbucks’ target market includes anyone who is willing to pay a premium price for the â€Å"Starbucks Experience. This decision was made with extensive strategic planning, and with the knowledge that using a unique marketing program such as this was a huge risk in being successful. 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