Accounting - Income Statements, Balance Sheets

Accounting - Income Statements, Balance Sheets Accounting is the science of recording, arrangement and summarising everyday business transactions, generally in terms of money, and includes the checking, analyzing, understanding and reporting to the interested users in the dealings of the individual, firm, company, government or the nation to which the transactions relate. final reports for most accounting are the balance sheet, describing the position from the start of the year to the current year, and the income statement, a statement of the recent year's performance. the main accounting assumption and principles guide the formation of these 2 final reports.Income statement is a report that shows the result of company's earnings for a specific period of time. It reports all the revenues earned minus the expenses which results in either profit or loss. If revenue exceeds the expenses, it will incur a profit. But if the expenses are greater than the revenue, the company will report a net loss.Componenets of the asset side of the F ederal Reser...When preparing an income statement, it is important for the company to indicate the length of time it took to realize the profit or loss. The length of time can be for a month, three months, six months or for the full year. Someone who just started a business may want to monitor their business performance during the early part of the business establishment, therefore a monthly income statement would be helpful for the owners. Income statement is useful to anyone who would like to determine if the company is performing well or not as it shows whether profits are being made at any specific period of time.Income statement is also known as profit and loss statement, operating statement or statement of financial performance.Income statement is expressed in the following equation:Revenue - Expenses = Net Profit or LossThe two components of income statement are the...

Journal Writing in the Elementary Classroom

Journal Writing in the Elementary Classroom An effective Journal Writing program doesnt mean you just sit back and relax while your kids write about whatever they want. You can use well-chosen journal topics, classical music, and checklists to make the most of your students daily writing time. In my third grade classroom, students write in journals every day for about 20 minutes. Each day, after read-aloud time, the kids go back to their desks, pull out their journals, and start writing! By writing every day, the students gain fluency while getting a chance to practice important punctuation, spelling, and style skills in context. Most days, I give them a specific topic to write about. On Fridays, the students are so excited because they have free write, which means they get to write about whatever they want! Many teachers let their students write about whatever they want every day. But, in my experience, student writing can tend to get silly with a lack of focus. This way, students stay focused on a particular theme or topic. Journal Writing Tips To start, try this list of my favorite journal writing prompts. Engaging Topics I try to come up with interesting topics that are fun for the kids to write about. You can also try your local teacher supply store for topics or check out a kids books of questions. Just like adults, children are more likely to write in a lively and engaging manner if they are entertained by the topic. Play Music While the students are writing, I play soft classical music. Ive explained to the kids that classical music, especially Mozart, makes you smarter. So, every day, they want to be really quiet so that they can hear the music and get smarter! The music also sets a serious tone for productive, quality writing. Create a Checklist After each student finishes writing, he or she consults a small checklist that is pasted into the inside cover of the journal. The student makes sure that he or she has included all of the important elements for a journal entry. The kids know that, every so often, I will collect the journals and grade them on their latest entry. They dont know when I will collect them so they need to be on their toes. Writing Comments When I collect and grade the journals, I staple one of these small checklists to the corrected page so that the students can see which points they received and which areas need improvement. I also write a short note of comment and encouragement to each student, inside their journals, letting them know that I enjoyed their writing and to keep up the great work. Sharing Work During the last few minutes of Journal time, I ask for volunteers that would like to read their journals out loud to the class. This is a fun sharing time where the other students need to practice their listening skills. Often, they spontaneously start clapping when a classmate has written and shared something really special. As you can see, theres much more to Journal Writing than just setting your students loose with a blank pad of paper. With proper structure and inspiration, children will come to cherish this special writing time as one of their favorite times of the school day. Have fun with it! Edited By: Janelle Cox

Critique of a Public Speech or Presentation Example | Topics and Well Written Essays - 1750 words

Critique of a Public - Speech or Presentation Example The speaker is in white sweater and a dark coat, quite presentable to the crowd. It is cold from where he is, he said. He maintains enough eye contact with his audience. The camera pans back and forth from speaker to audience. The topic is "Why it is not second coming if Christ comes back to earth." It is organized through four general questions giving proofs that Christ was on earth even before he was born a human being. The voice is pleasant enough. He is a known broadcaster, debater, and now becoming a phenomenal blogger on biblical issues. In between takes, he makes a report about his mission in the United States, talking about social issues. He specifies the evil effects leading to genetically modified organisms (GMO) by showing on screen a very big rooster 10 times bigger than the man supposed to be in charge with it. The man carries on his hand a long string attached to the giant rooster. He laughs and laughs. The audience laughs with him. There is clear interaction. He tells a little anecdote. To illustrate that people do not have time for God, he tells about people not sleeping, not even standing up to answer the call of nature, just so one could gamble effectively. For God, however, he says, people think time should be very, very short if possible. The speech purpose is for the weekly spiritual feeding of God's people. It is to make them understand that when Christ comes back, it will not be the second time as he had been here before; he was with God the Father even before the world began. Those who are thinking it will be the second time are those looking at Christ as a mere human being. The speaker flashes on screen the false belief of the Church of Christ that it is the day of judgement when Christ comes back and that the earth will fade away. He uses their publication entitled Pasugo or "Messenger," then he tries to demolish their argument. His assistants amply supply him with audio visual aids. He uses a wide screen for a very large audience (Estimate: 40,000) scattered about the very large convention center in the Philippines. He uses artefacts in the form of documents, audio clips, still pictures, and video footages. As he exposes a false preacher, the false doctrines of the preacher are flashed on the screen as he does his analysis. The presentation style is that of a delivery of lecture with interactive part to check understanding, sandwiched throughout the two-and-a- half-hour session. It is not the usual one way sermon. The conversational type of delivery now and then is backed up with biblical verses flashed on the screen. The speaker asks questions which structures his lecture that is intentionally built for clear understanding. He speaks in a normal tone that is clearly heard with the aid of good acoustics. It is not true that it will be the end of the world when Christ comes, he says. There will still be 1,000 years. The just will rise from the grave, and those are alive who are also just will be caught up in the clouds when Christ comes (Thessalonians 4:16). This is a fulfilment of a prophecy, he says. They will be made priests and will reign for 1,000 years. As presented in Revelations 20:5, some will not resurrect until after 1,000 years. The earth will still be there. It will only be gone after the second death. (John 5:29). Now and then, the main representative reads

Challenges of orgnizational change Essay Example | Topics and Well Written Essays - 500 words - 1

Challenges of orgnizational change - Essay Example Challenge in strategic organization change is one of the most common problems that face organization (Reiss, 2011, 54). This problem involves an organization that may require making several imperative changes in the course of its operations. Many organizations set goals prior to engaging in a particular activity and a time may come that the management may find it necessary to make some changes in the course of operations. A challenge that may come up regarding this is the fact that the organization may lack sufficient resources to accommodate for these changes. A challenge that may pose is on structural change. This challenge is most common with organizations that may decide to fire some of the most important managers due to poor performance (Zentes, 2013, 32). This works effectively in that the company gets to cut its weak links. However, finding a person to replace the retrenched person is difficult owing to varying qualifications and experience. Process oriented change is another difficult change that takes place in organizations (Pritts, 2007, 78). This challenge is mostly financial from the fact that a company may require to re-engineer the various processes that it engages. This is imperative for an organization that seeks to score a higher number of clients. However, the company may have the problem of understanding the points from which to begin changes in the processes as it may disrupt already running processes. People- centered challenge is the other organizational challenge that may come up (Paton, 2008, 56). This challenge normally involves the organization getting new employees for a particular activity or rather business venture that it seeks to engage. There may be challenges in the training of these individuals that might slow down the operations of the organization. Culture is another organizational change that exists and involves the organization adapting to a new market where people have a different culture as compared

Public Health Problem & Solution Paper Research

Public Health Problem & Solution - Research Paper Example The point of this paper is also to establish the biomedical basis, the environmental factors, social and behavioral factors, and solutions which surround the problem. This paper also seeks to define depression, to provide evidence of the problem and then assess, to discuss the solutions which have already been implemented to solve it, and to determine what else can be done in order to resolve it. This paper should be read because it sets forth important information about the disease which can be used by health care professionals in their assessment and treatment of the disease. This paper should be read because it helps call the attention of most individuals on the possible symptoms of depression and how these symptoms may not be noticed by the depressed person himself. This paper should be read because it helps further the discussion on how this disease is underdiagnosed and undertreated most likely, in the primary care environment (Sheehan, 2004). This paper should be read because even as more patients are seeking help for their depression and even with the increase in the use of antidepressants, the treatment of this disease remains inadequate and in order to remedy this situation, patients, providers, payers, employers, accrediting agencies, and governmental agencies have to be involved in the process (Sheehan, 2004). The issue of depression should be considered a crucial issue because it carries the risk for suicide. In cases where it is undiagnosed and untreated, depression can later lead to the patient’s attempts at and possible success in committing suicide. Most people affected by this disease are older adults. Figures indicate that suicide rates for older Americans are high (Cody, 2004). Some of these older adults often visit their physicians in the month leading up to their suicide and during these times, they often manifest with depressed symptoms (Cody, 2004). These older adults often understand and feel like

Graffiti Art Essay Example for Free

Graffiti Art Essay Graffiti is the art of regular people; these people are not considered artists but the criminalised voice of the populace. For most artists, gaining recognition and selling their works for high-prices is a life-long aspiration and for the most recognition doesn’t happen before death. Graffiti artists don’t have these ambitions and from city to coast we can admit to admiring the aesthetic value and eccentric expressions that are portrayed by Graffiti artists. They portray quirky, humorous artworks and provide a political voice for the lower class people of the world. Largely emerging in the late 1970’s and the early 1980’s, Graffiti was the people’s way of expressing their feelings about anti-consumerism, anti-war, feminist and political issues. It is the art that has attitude and makes every surface of a city an installation that brings people together and provokes thought about the world as it is. A largely popular quasi-anonymous graffiti artist that is supposedly from Bristol, England is Banksy. As his artworks were considered criminal he ensured that his real name was not discovered by the media and to this day remains anonymous. Inspired by local artists and the Bristol underground scene, Banksy initially employed freehand and stencilling techniques to create his pieces but later converted to stencilling entirely after â€Å"realising how much less time it took to complete a piece† (Wikipedia, 2008). He used graffiti to â€Å"promote alternative aspects of politics from those promoted by mainstream media† (Sewell, 2010) and provided a voice for people affected by political issues that could not express their emotions. It is highly debated as to whether graffiti is in fact art or vandalism with many people regarding the work of Banksy and similar artists such as Blek le Rat and Jef Aerosol as straight up criminal destruction. In regards to Banksy’s work being vandalism he states that â€Å"Some people become cops because they want to make the world a better place. Some people become vandals because they want to make the world a better looking place† (Vidar, 2011). Though, to this day graffiti that is not approved legally is considered a criminal act that is punishable, instead of being seen as art brightening the bland streets of this world. Above: Artwork by Banksy of a police officer snorting cocaine. Not only does Banksy regard his pieces to be artworks, Terrance Lindall an artist and executive director of the Williamsburg Art and Historic Centre also made a tatement about graffiti, he says, Graffiti is revolutionary, in my opinion and any revolution might be considered a crime. People who are oppressed or suppressed need an outlet, so they write on walls—its free (Ciuraru, 2006) Despite the social and economic status of the people holding these high opinions of graffiti art, be the lower class or even highly educated, Banksy remains an artistic fugitive in hiding and graffiti still remains illegal. Banksy is essentially a modern day, anonymous Andy Warhol that has the clear capacity to insult, irritate and mock, in the most educated way possible. He is the representation of everyone, he remains anonymous as there is no need to meet such an artist; we would simply have to look in the mirror and we would find Banksy. He has the ability to delve deep into the thoughts of common society and voice the feelings that people are afraid to exploit publicly, which makes him an incredibly powerful figure. His artworks promote the underdogs, the suppressed mentality of an entire societal collective, the mentality of the corrupt and the moral deterioration that continues to spread like an uncontrollable wild fire. Even though Banksy is rebelling against not only the law, but politics and those in society who disagree with his creations he was also rebelling against the movements of other artists at the time.

Trying My Luck :: Gambling Betting Papers

Trying My Luck Huge, splashy signs advertising Mystic Lake Casino line the interstates crisscrossing the Twin Cities. "Is today your lucky day? There's one way to find out." "Need a reason to visit us? We'll give you a million...Literally." While some people attend movies or head to a bar for weekend entertainment, others flock to the flashy Mystic Casino in Prior Lake, Minnesota to try their luck. My image of casinos was formed by the Las Vegas movies that portrayed gambling as a win-all or lose-all pass time. My boyfriend Seth, who has frequented the casino blackjack tables since he hit the legal gambling age, was quick to inform me that my attitude was an inexperienced one. For some the atmosphere, people, and thrill of risk taking that the casino offers far outweigh the illusion of a get rich quick fantasy come true. Many gamblers consistently visit a casino for the same reason others hang at their favorite bar–entertainment. At first I took my boyfriend's reasoning as the earl y stages of gambling addiction, but as I began to spend more time at Mystic Lake, I realized the casino can be an entertaining place when a person knows his or her limits. The 622,000 square foot mass that is Mystic Lake Casino lies approximately twenty minutes away from the bustling center of Minneapolis. The building sets on an Indian reservation and is owned by the Shakopee Mdewankanton Sioux community. Although the area surrounding the casino resembles the middle of nowhere, Mystic is always buzzing with activity. At night, huge spotlights illuminate the sky in the shape of a teepee that is visible miles away guiding prospective gamblers to the casino. As one travels towards Mystic, the sparse, almost barren highway scenery is suddenly filled by the neon expanse of Mystic. The towering spotlights are now seen to be positioned over a sparkling man-made lake so they reflect off the smooth water. A huge parking lot surrounds the facility. Shuttle busses drive through the immense lot transferring patrons from their parking spots to the front entrance. Every time I visited Mystic Lake, no matter what the time, the parking lot was always loaded w ith cars. My boyfriend once described the atmosphere of the casino as a constant in a world where nothing is constant.