Understanding the marketplace Essay Example | Topics and Well Written Essays - 250 words

Understanding the marketplace - Essay Example This results from the fact that the business can conduct a survey and hence research on market trends and the techniques employed by other producers and therefore improve on their products. Statistics from a global perspective are effective when making vital decisions on production (Harrington, 2007). This is mainly because since standardized products are popular, it is easy for the producers to make an assessment on best practices that can help improve their production. This methodology is usually effective for organizations whose performance is deteriorating, as standardization helps formulate and implement effective strategies. It should also be noted that not all organizations that sell standardized products succeed. In as much as standardization may be favorable due to many reasons, other factors such as promoting and setting at prices may make it unfavorable (Quelch, & Deshpande, 2004). This prompts local market conditions to take control of standardization. In an argument by Harrington (2007), product decisions are crucial as they determine the success or failure of the business. Surveys show that 50 percent of businesses decline because they do not understand the market demands of their products. On the same note, two-thirds of them succeed by supplying their goods to regions where they are popular. From the statistics, it is advisable to standardize products of global consumption such as medicine and medical implements. Therefore, before a business decides to standardize its products, it should be capable of establishing whether their products into local, international or multinational categories. This will give them hints on whether the products should be groomed for either local or international

Bio-fuels Essay Example for Free

Bio-fuels Essay Advantages: The actual aim of biofuels is to be carbon neutral. Potentially they can reduce greenhouse gas emissions when you compare them to conventional transport fuels, but this ability depends on the way you produce these biofuels. In reality biofuels aren’t carbon neutral because they actually require energy to grow the crops and to convert them into fuel. However, biofuels could still be more environmentally friendly then other fossil alternatives. They can save up to 60% of the carbon emissions compared to fossil fuels, and second generation biofuels can offer savings of about 80%. Another advantage of biofuels is that they save money of drivers. Governments have introduced many incentives to drivers of the well-known green cars who are based on emissions, who come with reduced taxation. And because the petrol prices are rising, if you then would replace the petroleum with a renewable energy source it should actually offer high savings at the pump in the long term, especially when the availability of biofuels will rise. Disadvantages: However, there have been some arguments that biofuel isn’t as positive as it had been portrayed and thought of. The following points are some of the several concerns about biofuels: * Biodiversity: This has been feared a lot lately, because when adapting more land to produce the crops needed for biofuels, the consequence would be that more habitats would be lost for animals and wild plants. * Food versus fuel debate: Another concern is that if biofuels become attractive for farmers they’ll decide that they may want to grow crops for biofuel production instead of for food production. If less food is produced that will lead to the increase of prices and also cause a rise in inflation. A way to counter this problem is by second generation biofuels which use waste biomass, but then again that will also impact the habitat of many organisms. Due to the food price increase, around 100 million people are at risk and then especially in the developing countries. * Carbon emissions: Most of the investigations do indicate that by burning biofuels it does actually reduce the greenhouse gas emissions when you would compare it to petroleum and diesel. But lately studies have been published that show that the burning of e.g. corn can contribute as much to nitrous oxide emissions than cooling through fossil fuel savings. * Non-sustainable biofuel production: Many first generation biofuels aren’t sustainable. And it is necessary to create biofuel production that doesn’t affect the production of food and also what doesn’t affect any other environmental problems. And because there has been lots of criticism of the production of non-sustainable biofuels many governments have switched their support to sustainable biofuels and other alternatives. Why controversial? Biofuels have been blamed for pushing up the food prices, that they couldn’t meet the environmental standards, they themselves have caused for the demand of water and nitrate fertilizers and they have encouraged the destruction of natural habitats e.g. the rainforest. And still it’s an controversy which governments have been struggling to solve. What has also been revealed is that the companies who actually use biofuels haven’t been able to fully report the sustainability of them. But even though we associate environmental damage with the production of biofuels we should not immediately think that all biofuels are bad. The production of biofuels is still developing, and as new fuel technologies are being made the situation could radically change and we may be able to adjust the impact on the environment to a small percentage. After having seen the positive and negative sides of biofuels you could wonder is biofuels are really worth it. On one hand they could actually reduce the carbon emissions and help save you some money. But they also negatively impact the habitat of many species and aren’t necessarily efficient enough at producing the energy that they are required to make. So there are two completely different sides to biofuels which explains why the topic biofuels has been so controversial lately in the 21th century and why we are all now discussing if we should go on producing biofuels or not.

The Trade World :: essays research papers

"Today, our fellow citizens, our way of life, our very freedom came under attack in a series of deliberate and deadly terrorist acts,""Thousands of lives were suddenly ended by evil, despicable acts of terror." These acts of mass murder were intended to frighten our nation into chaos and retreat,""But they have failed. Our country is strong. President Bush said in his first prime-time address in what suddenly seemed a scared new world. But the heart of New York City was devastated after terrorists crashed two planes into the World Trade Center. The twin towers, were a prominent symbol of American financial might, were the first buildings to collapse. But now there is a big conservercy about what to do with the site. I believe that They should not re-build on the world Trade Center Sight. : We'll never forget as we've never forgotten the help that american people provided to us years ago to recover freedom May the memory of those departed,and the resolve of those left behind,forge a new committment to hope, peace, and justice that may uphold the dignity of general humanity. Ever since September 11 I have become interested in articles, magazines, ect. that has something to do with sept 11. That was the day america stood still, and it changed america, it joined us, made us stronger : I will never forget Sept 11 2001. The visions of the Twin Towers collapsing will haunt me forever. The definition of diversity is differences. The classroom from what teachers see is very Diverse in itself. The way you can allow people to see you as a person that is open to diversity is with symbols of different cultures and languages. Like hanging posters showing how another country looks or even making culture apart of your curriculum. You know how you have the alphabet hanging up in your classroom, you could put up Chinese and Spanish alphabet. Also, you could have a day to teach about another culture. You could show tapes on how they live and

Storm Born Chapter Eleven

Someone was screaming in the desert, and I didn't realize it was me until Tim raced over and grabbed my shoulders. â€Å"Jesus! Eugenie, what's wrong?† I broke from him, dropped to my knees, and threw up into a convenient shrub. That soon gave way to endless dry heaves, my body's distress too strong to stop. When I finally finished – it seemed like hours but was probably only a few minutes – I ran my hands over my face. It felt like I had shoved my head through a window, cutting my skin to shreds. Yet, when I pulled my hands back, there was no blood. Apparently convinced I was done bringing up everything in my stomach, Tim carefully handed me a bottle of water. I wiped my mouth with the back of my hand and then drank greedily. When I started to hand the bottle back, he shook his head. â€Å"Keep it. What happened?† â€Å"Transition shock,† came Volusian's flat voice. â€Å"You came through the worlds too hard and too fast, mistress.† â€Å"You should be dead,† added Nandi. â€Å"Or at least segmented.† â€Å"Segmented?† asked Tim. I nodded and drank again. â€Å"If you're not strong enough to make it work, only your spirit will get back here. The body stays in the Otherworld.† He stared. â€Å"Will that kill you?† â€Å"Worse.† â€Å"What's worse than death?† asked a new voice. Or not so new. Wil. I'd forgotten about Wil. I leapt to my feet and spun toward him, gun drawn. Some part of me wondered if I even had bullets left. I'd changed the cartridge once in the Otherworld but couldn't recall how many times I'd fired at Aeson's men. Tim's mouth dropped open. â€Å"Eugenie, put that away!† â€Å"You don't know what he's done. He's a fucking backstabber.† Wil, sitting on the blanket he'd gone into trance on, froze, too afraid to move. But not too afraid to speak. â€Å"I had to. It was the only way to get Jasmine.† â€Å"Yeah, it worked pretty well, huh?† He sounded near tears. â€Å"I'd gone a year without any chance of getting her. Then that sprite cut me the deal. Said if I got you to go over, they'd give me Jasmine back. I'm sorry.† I didn't move the gun. â€Å"I was your only chance to get her back. If you hadn't led us into that trap, we'd be back here with her now.† He groaned, burying his face in his hands. â€Å"I didn't know. I didn't know. I just wanted her so badly.† He looked back up at me. â€Å"What happened? Why did she run away? Was she scared?† â€Å"Maybe. Or it could be that†¦what's that called? Where people help their kidnappers? Stockholm syndrome?† â€Å"What, like Patty Hearst? No. Jasmine wouldn't do that.† I wasn't so sure. She was young and impressionable, and Aeson struck me as a very forceful figure. â€Å"He's too pathetic to kill,† observed Finn after studying Wil for a moment. â€Å"No harm in doing it anyway,† said Volusian. â€Å"Kill him and enslave his soul.† Wil's eyes widened farther. â€Å"Eugenie!† Tim stared at me like I was insane. â€Å"You aren't seriously considering that.† Probably not. Sighing, I lowered the gun. â€Å"Get out of here, Wil. I don't ever want to see you again.† He scrambled to his feet, face falling. â€Å"But Jasmine – â€Å" â€Å"You lost your chance. You blew it. Get in your car before I do something stupid.† Wil hesitated, his face pleading and upset. Then wordlessly he headed toward the trail that led out to a makeshift parking area. I watched him leave, bitter anger boiling up within me. In the distance, thunder rumbled. â€Å"Eugenie†¦Ã¢â‚¬  began Tim hesitantly. A slight wind ruffled his hair. â€Å"I don't want to talk about it. Take me home.† We gathered up his things and walked in the direction Wil had gone. â€Å"Meet me back at my house,† I told the minions. They vanished. Tim had enough sense to leave me alone on the car ride back. I leaned my head against the window, liking the feel of the cool glass against my fevered cheek. So many things had happened tonight, I had no idea what to fixate on first. Jasmine? Wil's betrayal? Aeson's stupid accusation? Kiyo? Yes. Kiyo was probably the safest, which was saying something. My heart had leapt at seeing him again. It was stupid, considering the way he'd used me, but my emotions didn't appear to realize that yet. Why? Why did he have this pull on me when I barely knew him? I didn't believe in love at first sight. And what about the fox thing? I knew of no gentry who could do that, but I did know shape-shifters filled the Otherworld. I'd fought some before but never a fox. Seemed like a weird choice. Perhaps that explained why he hadn't felt gentry. He was something else, not gentry but still Otherworldly. Not much of an improvement. I left Tim as soon as we got home, seeking out the solitude of my room. Well, as much solitude as I could get with the three spirits waiting for me. I threw myself onto the bed, leaning into the corner where the bed sat against the wall. Exhaustion ran through me, and I did and said nothing, staring into the darkness. Thunder rumbled again but seemed fainter now, like the storm had changed its mind. The spirits simply waited and watched me. â€Å"Tell me what just happened.† â€Å"Um, which part?† asked Finn after a minute. â€Å"Any of it. Tell me what Kiyo is. The fox.† â€Å"Oh.† Finn seemed relieved to have a question he could answer. â€Å"He's a kitsune. Japanese fox spirit.† â€Å"Roland taught me hundreds of magical creatures. Never heard of a kitsune.† â€Å"You don't find them around here much,† explained Finn. â€Å"And they're not really dangerous.† â€Å"He looked dangerous enough to me.† â€Å"They carry animal traits into human form,† said Volusian. â€Å"Strength. Speed. A certain sense of aggression.† I thought about sex with Kiyo. Yeah. That had been pretty aggressive. I closed my eyes. â€Å"Why would he mark me and then follow me?† â€Å"I do not know.† It figured. â€Å"Anything else I should know about him? About them?† â€Å"They're usually female. Men are rare. Perhaps his human blood affected that,† said Nandi in her emotionless voice. â€Å"Half-human? Oh. His mother was the kitsune,† I mused, recalling him talking about his parents. â€Å"Yeah,† agreed Finn. â€Å"The women are supposed to be pretty hot. Like sirens. Real seductive. Men can't stay away from them.† â€Å"Like a drug,† added Volusian. I opened my eyes. â€Å"Could he do that too?† â€Å"Possibly.† Suddenly my obsession seemed less weird than twisted. Had he used some sort of sexual power to lure me in? Was that why I couldn't stop thinking about him? â€Å"I guess half-human isn't so bad,† I muttered, speaking out loud without meaning to. I hadn't bedded a full-fledged Otherworldly creature. â€Å"Not bad at all,† agreed Finn happily. â€Å"He's just like you.† â€Å"Stop it,† I snapped. â€Å"That whole thing†¦what Aeson said†¦it's stupid. I don't want to talk about it.† â€Å"And like so much, you ignore what you don't want to hear. Being Storm King's daughter is no small thing.† Volusian's red eyes held my gaze. â€Å"Your bluntness is so endearing.† My stomach turned, but it was now or never. â€Å"All right. I'll bite. Why does Aeson think that?† None of them had an answer right away. The impression I got from them was surprise more than ignorance. â€Å"Because you are, mistress,† said Nandi at last. â€Å"No, I'm not. I'm human.† Volusian crossed his arms over his chest. â€Å"You are half-human, mistress. And as I said, your prejudice blinds you from the truth.† â€Å"One gentry's accusation isn't the truth. Where are the facts?† â€Å"Facts? Very well. Here are facts. Who is your father?† â€Å"Roland.† â€Å"You know what I mean, mistress. Who is your blood father?† â€Å"I don't know. It doesn't matter. My mom always said he was a bastard not worth knowing.† Volusian stared at me expectantly. â€Å"That doesn't prove anything.† â€Å"What about your powers? You are rapidly surpassing every other human shaman. You are equal in strength in both worlds. Do you think it's coincidence that the most powerful shaman in remembered history grew up in Roland Markham's household? He brought you there, taking you from Storm King.† â€Å"From where? Are you saying I was born in the Otherworld?† Volusian inclined his head. â€Å"Storm King abducted your mother and made her his mistress. She bore his child. You.† â€Å"You seemly awfully sure about this.† â€Å"I saw your mother when she lived in the Otherworld. I have seen her in this world. She's the same woman.† â€Å"You're lying.† â€Å"By the power that binds us, you know I am not.† He was right. He couldn't lie to me – not so openly, at least. I knew that, and acknowledging that forced me to put my own world into a new perspective. It might explain why my mother hated the Otherworld so much. Why she and Roland had been adamant about instilling that hate in me, making sure I could never have any empathy with the gentry or anything else from that world. I swallowed and realized I was on the verge of tears. God. That would probably blow the show of strength I always tried to hold around these guys. We needed to get through this interview. â€Å"So, are you saying that's why Roland eventually killed him? To protect me?† â€Å"Among other things. Storm King's invasion was imminent. He had come to claim you. Roland Markham killed him, both saving you and halting Storm King's plans.† â€Å"So Dorian was telling the – wait a minute. He knew! That bastard. He sat there and fed me that stuff about Storm King, knowing who I was!† â€Å"Everyone knows who you are, mistress,† said Nandi. â€Å"It's pretty recent, though,† added Finn, seeing the look on my face. â€Å"Came out only a couple of weeks ago. The same time everyone learned your real name.† â€Å"How?† I glared at Volusian. He had known who I was this whole time. â€Å"Did you tell them?† â€Å"No.† â€Å"Then why didn't you tell me before this? Why didn't any of you tell me when this came out?† They stared. â€Å"Because you did not ask us,† replied Nandi. â€Å"Yes,† agreed Volusian. â€Å"Had you asked us, ‘Am I Storm King's daughter?' we would have gladly – â€Å" â€Å"Oh, shut up.† I rubbed my eyes. I wanted to sleep. I wanted to sleep forever and forget all this. But I had miles to go before I slept, just like in the Robert Frost poem. â€Å"If everyone thought Storm King was so great, then why are they all coming after me? Shouldn't I be some kind of hero? Instead they want to kill me.† â€Å"Most aren't trying to kill you, unfortunately. They're trying to bed you, mistress.† â€Å"Why?† â€Å"Probably because of the prophecy,† said Nandi. â€Å"Prophecy,† I said dryly. â€Å"Wonderful. Now there's a prophecy.† â€Å"Mistress,† she said hastily, â€Å"had you asked us if there was a prophecy – â€Å" â€Å"Yeah, yeah. I know. What's this one say? That I'm a good lay?† Finn hesitated. â€Å"Well†¦it says Storm King's vision will be carried out through his daughter's first son. That the human world will be reconquered.† â€Å"You're kidding.† Oh, God, I wanted to sleep. â€Å"When they found out you didn't have kids yet, everyone – well, every guy – wanted to get in on the action. Being the one to father Storm King's heir would be a pretty big deal.† â€Å"Likewise,† added Volusian, â€Å"the prophecy says Storm King's daughter will clear the way for her son. Being your consort would carry great prestige.† â€Å"Hey, I'm not clearing the way for any invasion. Not that I believe in prophecies. Not that I believe in any of this! In fact, that prophecy proves how stupid this all is. I wouldn't turn against my own kind.† I swear Volusian smiled. â€Å"Yes, but which people truly are your own kind? Your loyalties are now divided.† My anger flared. â€Å"No. Even if this is true and I am the daughter of the biggest gentry badass ever, I know where my loyalties are. I'm human. I act human. I have no gentry powers.† â€Å"As you say, mistress.† â€Å"Get out of here. All of you. None of this is true. I'll talk to my parents and clear this up.† Volusian bowed. â€Å"A wise idea, mistress.† I said the words to send them away and then lay on my bed. The storm had quieted outside, but one of my own raged inside me. I wanted to shut down my feelings. I wanted to forget all of this, because it wasn't true. It couldn't be. I wanted to take one of the prescription sleeping pills, but I didn't need Roland's warnings to know how stupid that would be. If every gentry was suddenly hot to get me pregnant, I couldn't let my guard down. I shouldn't have been able to sleep. Not after fighting gentry and seeing a girl run back to them. Not after learning my one-night stand was a kitsune. Not after discovering that I could very well be something I hated. Something that made me question everything I'd ever believed in. No, I shouldn't have been able to sleep at all, but my body knew better as tiredness flowed over me. My body knew I'd been up all night, that I'd fought and been injured. And most important, it knew my fight wasn't over. Not by a long shot.

Alfred Hitchcock’s Vertigo (1958) Essay

Vertigo is a 1958 film directed by Alfred Hitchcock that has stood the test of time in the horror genre. It is considered to be one of the seminal films in the genre not only because it set the tone for the films to follow but also because it exhibited numerous features and techniques that would serve to revolutionise the way in which movies were made. The camera angles, use of space, cinematography, special effects and sound all contribute to the overall effect achieved. As such, this essay will examine each of the above with a view to concluding that Hitchcock rejuvenated the horror genre with Vertigo and provided a master class in using cinematic techniques for effect. The first technique of note is the way in which camera angles are used in order to create an atmosphere of fear, giving the impression that the characters are moving in one vicious circle. The use of the camera â€Å"†¦ simulates panicky feelings of acrophobia (fear of heights) felt by Scottie Ferguson (James Stewart). † (Pramaggiore & Wallis, 2004, p. 127). For example, at one point in the film, a staircase is filmed from the very top. This not only alludes to the cyclical nature of the narrative because the bell tower staircase is indeed circular but also narrows the shot. The illusion of falling from a great height is fostered in this shot and indeed in others, like that in which Stewart appears to be standing on the ledge. Furthermore, the camera angles also link directly to the illusion of space: â€Å"†¦ serves as a template for key themes: the topography of a city and its surrounding countryside matched by dilemmas of sexual choice, guilt and obsession. † (Orr, 2005, p. 137). The view from the bell tower always appears to be bleak, thus mirroring the overtones of the plot. The sound used also highlights the cyclical nature of the narrative. In an interview in Sight and Sound, Scorsese pointed out that â€Å"†¦ the music is also built around spirals and circles, fulfilment and despair. Herrmann really understood what Hitchcock was going for – he wanted to penetrate to the heart of obsession. † (2004). Scorsese’s assessment is correct and this is typified by the scenes in which Madeline and Judy fall to their deaths. The sound is similar in both instances and actively signifies the irony that the starting point of the movie is also the end. However, it is not only the use of music that has a significant impact of the tone of the movie but also the silence. Hitchcock uses silence incredibly well and only provides dialogue as and when he has to. For example, even the confession scene at the denouement of the movie is not as full of vocabulary as it may be in other films. Words are used sparingly and to make a point. Special effects and cinematographic techniques are not used as sparingly as the dialogue in an attempt to convey the tension desired. Hitchcock undoubtedly used rear projection in Vertigo: â€Å"Foreground and background tend to look starkly separate, partly because of the absence of cast shadows from foreground to background, partly because all background planes tend to seem equally diffuse. † (Bordwell & Thompson, 1996, p. 244). This is an example of both of these features and there are numerous examples of this in the film, such as the point at which Novak and Stewart kiss against the backdrop of the ocean. The actors were filmed and then imposed on a natural backdrop, thus forgoing the use of shadow. As such, there is something innately unnatural about it, which follows the plot. The film stock is also colour and this also helps to eliminate the use of light and dark, thus enhances this particular effect. In conclusion, there can be little doubt that Hitchcock rejuvenated the horror genre with Vertigo and provided a master class in using cinematic techniques for effect. There are numerous techniques used within the movie to help contribute to the cyclical and somewhat claustrophobic atmosphere. Again, this serves to heighten the tension. The sparing use of dialogue and excellent use of sound effects, when paired with the film stock and clever camera angles, certainly enhance the narrative and ultimately allowed Hitchcock to create one of the best cinematic examples of horror in history. Bibliography Bordwell, David & Thompson, Kristin, 1996. Film Art: An Introduction. 5th Edition. New York: McGraw-Hill. Orr, John, 2005. Hitchcock and Twentieth Century Cinema. London: Wallflower Press. Pramaggiore, Maria & Wallis, Tom, 2005. Film: A Critical Introduction. London: Laurence King Publishing. Scorsese, Martin, 2004. The Best Music in Film. Sight and Sound (September 2004). [Online] Available at: http://www. bfi. org. uk/sightandsound/filmmusic/detail. php? t=d&q=42 [Accessed 10 May 2010]. Vertigo, 1958. Directed by Alfred Hitchcock. USA: Paramount Pictures.

Free Essays on Pollution Control

Efforts to improve the standard of living for humansthrough the control of nature and the development of new productshave also resulted in the pollution, or contamination, of the environment. Much of the world's air, water, and land are now partially poisoned by chemical wastes. Some places have become uninhabitable. This pollution exposes people all around the globe to new risks from disease. Many species of plants and animals have become endangered or are now extinct. Because of these developments, governments have passed laws to limit or reverse the threat of environmental pollution. Nearly all aspects of industrialized society lead to uncontrolled pollution that needs to be stopped The branch of science that deals with how living things, including humans, are related to their surroundings is called ecology. The Earth supports some 5 million species of plants, animals, and microorganisms. These interact and influence their surroundings, forming a vast network of interrelated environmental systems called ecosystems (Hardy 2002). The arctic tundra is an ecosystem and so is a Brazilian rain forest. The islands of Hawaii are a relatively isolated ecosystem. If left undisturbed, natural environmental systems tend to achieve balance or stability among the various species of plants and animals. Complex ecosystems are able to compensate for changes caused by weather or intrusions from migrating animals and are therefore usually said to â€Å"be more stable than simple ecosystems† (Hardy 2002). A field of corn has only one dominant species, the corn plant, and is a very simple ecosystem. Drought, insects, disease, or overuse easily destroys it. A forest may remain relatively unchanged by weather that would destroy a nearby field of corn, because the forest is characterized by greater diversity of plants and animals. Its complexity gives it stability. The reduction of the Earth's resources has been closely linked to the rise in hum... Free Essays on Pollution Control Free Essays on Pollution Control Efforts to improve the standard of living for humansthrough the control of nature and the development of new productshave also resulted in the pollution, or contamination, of the environment. Much of the world's air, water, and land are now partially poisoned by chemical wastes. Some places have become uninhabitable. This pollution exposes people all around the globe to new risks from disease. Many species of plants and animals have become endangered or are now extinct. Because of these developments, governments have passed laws to limit or reverse the threat of environmental pollution. Nearly all aspects of industrialized society lead to uncontrolled pollution that needs to be stopped The branch of science that deals with how living things, including humans, are related to their surroundings is called ecology. The Earth supports some 5 million species of plants, animals, and microorganisms. These interact and influence their surroundings, forming a vast network of interrelated environmental systems called ecosystems (Hardy 2002). The arctic tundra is an ecosystem and so is a Brazilian rain forest. The islands of Hawaii are a relatively isolated ecosystem. If left undisturbed, natural environmental systems tend to achieve balance or stability among the various species of plants and animals. Complex ecosystems are able to compensate for changes caused by weather or intrusions from migrating animals and are therefore usually said to â€Å"be more stable than simple ecosystems† (Hardy 2002). A field of corn has only one dominant species, the corn plant, and is a very simple ecosystem. Drought, insects, disease, or overuse easily destroys it. A forest may remain relatively unchanged by weather that would destroy a nearby field of corn, because the forest is characterized by greater diversity of plants and animals. Its complexity gives it stability. The reduction of the Earth's resources has been closely linked to the rise in hum...

Free Essays on Translation Essay

Look Again at Act Two, SCENE ONE, from â€Å"OWEN: What is happening?† to â€Å"OWEN: A perfect congruence with its reality.† Do you agree that this exchange between Owen and Yolland represents a pivotal point in the play as a whole? Use a close examination of this extract as your starting point. This section of the play is very important as it contains the major theme of the play: language. We are also informed about Owen and Yolland’s views towards language. It encompasses what has happened and we are led into the rest of the play, with hints of what is to come. Owen was brought up in Ireland by his father, Hugh. Hugh is the master of the local hedge school, he is a drunken old man who â€Å"[carries] a stick† with him to look very authoritarian. The hedge schools were first created when in the seventeenth century Catholic and Gaelic education was outlawed in the Ireland, they were mobile or secret schools. When the laws were relaxed the schools were moved to barns. However, we see the threat to the Hedge school very early on in the play. The national schools are going to bring about free education in English and it is difficult to see that parents will pay out money for hedge schools when this happens, the conflict and threat of the English are bestowed in the novel via the national School. Manus is the first person to mention the national school in the play; he is Hugh’s older son and is a character full of â€Å"zeal†: â€Å"Manus: †¦she forgot who she was dictating to: ‘The†¦schoolmaster and that lame son of his are†¦wasting people’s good time and money.’†¦Ã¢â‚¬â„¢Thank God one of them new national schools is being built†¦Ã¢â‚¬â„¢Ã¢â‚¬  Manus practically runs the hedge school and we realise that he also plays the housekeeper for his father as he is asked to fetch â€Å"a bowl of tea†¦and a slice of soda bread† soon after Hugh enters the set. Manus seems interested in one of the young girls who attend the hedge ... Free Essays on Translation Essay Free Essays on Translation Essay Look Again at Act Two, SCENE ONE, from â€Å"OWEN: What is happening?† to â€Å"OWEN: A perfect congruence with its reality.† Do you agree that this exchange between Owen and Yolland represents a pivotal point in the play as a whole? Use a close examination of this extract as your starting point. This section of the play is very important as it contains the major theme of the play: language. We are also informed about Owen and Yolland’s views towards language. It encompasses what has happened and we are led into the rest of the play, with hints of what is to come. Owen was brought up in Ireland by his father, Hugh. Hugh is the master of the local hedge school, he is a drunken old man who â€Å"[carries] a stick† with him to look very authoritarian. The hedge schools were first created when in the seventeenth century Catholic and Gaelic education was outlawed in the Ireland, they were mobile or secret schools. When the laws were relaxed the schools were moved to barns. However, we see the threat to the Hedge school very early on in the play. The national schools are going to bring about free education in English and it is difficult to see that parents will pay out money for hedge schools when this happens, the conflict and threat of the English are bestowed in the novel via the national School. Manus is the first person to mention the national school in the play; he is Hugh’s older son and is a character full of â€Å"zeal†: â€Å"Manus: †¦she forgot who she was dictating to: ‘The†¦schoolmaster and that lame son of his are†¦wasting people’s good time and money.’†¦Ã¢â‚¬â„¢Thank God one of them new national schools is being built†¦Ã¢â‚¬â„¢Ã¢â‚¬  Manus practically runs the hedge school and we realise that he also plays the housekeeper for his father as he is asked to fetch â€Å"a bowl of tea†¦and a slice of soda bread† soon after Hugh enters the set. Manus seems interested in one of the young girls who attend the hedge ...

Adverbs and Hyphens

Adverbs and Hyphens Adverbs and Hyphens Adverbs and Hyphens By Maeve Maddox A reader pleads, Please, please, please discuss the use of hyphenation (and lack thereof) of adverbs with adjectives. I keep seeing the likes of â€Å"newly-minted doctor† or â€Å"visually-impaired cat† regularly these days and it makes me crazy! Is it something thats becoming more acceptable? Or is it the general lack of editors and grammatical knowledge? Punctuation rules are hard to grasp. However, the rule about hyphens and -ly adverbs is easy enough to master: When a compound modifier–two or more words that express a single concept–precedes a noun, use hyphens to link all the words in the compound except the adverb very and all adverbs that end in -ly. AP Stylebook, 2013 edition. Boldface added. And, Compounds formed by an adverb ending in ly plus an adjective or participle (such as largely irrelevant or smartly dressed) are not hyphenated either before or after a noun, since ambiguity is virtually impossible. (The ly ending with adverbs signals to the reader that the next word will be another modifier, not a noun.) Chicago Manual of Style, 7.82. Not all adverbs end in -ly. The adverb very has already received special mention in the rule from the AP Stylebook: Very is never followed by a hyphen. But what about the adverb well? According to AP, we must hyphenate well when it is part of a compound modifier: well-dressed, well-informed, well-known. AP also advises that a compound that’s hyphenated before a noun is also hyphenated following a form of the verb to be: The man is well-known. The woman is quick-witted. The children are soft-spoken. The play is second-rate. The University of Iowa writing site concurs: Compound adjectives beginning with â€Å"well† are hyphenated no matter where they are in the sentence. When a modifier that would be hyphenated before a noun comes after a form of the verb to be, you usually keep the hyphen to avoid confusion. The editors of the Chicago Manual of Style seem to disagree: When such compounds follow the noun they modify, hyphenation is usually unnecessary, even for adjectival compounds that are hyphenated in Webster’s (such as well-read or ill-humored). For good measure, I looked in at the American section of OxfordDictionaries.com where I found this directive: With compound adjectives formed from the adverb well and a participle (e.g., well-known), or from a phrase (e.g., up-to-date), you should use a hyphen (or hyphens) when the compound comes before the noun: well-known brands of coffee; an up-to-date account, but not when the compound comes after the noun:    His music was also well known in England. Their figures are up to date. Straightforward instructions, these, but when I looked up â€Å"well known† in the U.S. part of OxfordDictionaries, I found this among the examples of usage: The result is well-known, and we need only linger to consider the crucial lesson from this. When the experts contradict themselves and each other, what’s an ordinary mortal to do? Hyphenation is not an exact science. The one rule you can memorize with confidence is that a hyphen is not needed when an -ly adverb begins a phrasal modifier*. For everything else, choose a style guide or dictionary to follow. *Warning: Not every word that ends in -ly is an adverb. Watch out for nouns like family and supply, and adjectives like only. For example, â€Å"family-oriented websites†; supply-side economics†; â€Å"only-begotten son.† Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Spelling category, check our popular posts, or choose a related post below:12 Signs and Symbols You Should KnowSelect vs. Selected45 Idioms About the Number One

Gap Year, Working Experience, and Competition Essay

Gap Year, Working Experience, and Competition - Essay Example I believe attending college immediately can prove to be more beneficial since it can provide the students with a better opportunity to build a career and increase their skills and earnings. If a student decides to take a â€Å"gap year† or more time before going to college, he will lose the determination and enthusiasm to carry on with his studies. One might consider himself â€Å"too old† to enroll in a college and therefore will lose the chance of building a strong career. Majority of the students lose the opportunity of obtaining a scholarship right after their high school that can be very beneficial in helping them with the tuition fee and other finances of the college. As Nancy Sylvester states â€Å"if a student finds that he qualifies for a grant, he might decide to give college a try. The money can make a difference† Most importantly the knowledge gained from high school would still be fresh in the student’s mind and so he would be able to make use of it in college education. If a student enrolls in college right after the completion of high school, he would have no difficulty in socializing and interacting with his fellow students since they will be of the same age. Group 2: Process Analysis and Narration (1) In approximately 200–350 words, using process analysis and narration techniques, explain how best to ready oneself for an interview With a cut throat competition for jobs in today’s world, qualifying an interview is more vital than it had ever been. The crucial meeting in person with your employer is an individual’s best chance to prove his worth therefore one should try his best to get ready for an interview. Firstly, research the corporation or the institution in advance and try to incorporate that information at some point in the meeting. This will enhance the candidate’s credibility with the person taking the interview and will assist the candidate to form intellectual queries to inquire from the interviewer. As according to Matthew J.Delcua â€Å"since you have taken time to consider how you present yourself, †¦ it is only fair for you to evaluate how the organization presents itself† Secondly get ready to answer some frequently asked questions that interviewer is expected to inquire, for example the weaknesses and strength of the candidate, the reason for applying in a specific corporation and an explanation as to why the employer should hire the applicant. Thirdly one should try to get references from important people like managers, colleagues and professors. Then the applicant must organize the important documents such as resume, collection of one’s work etc so to present them to the interviewer. Most importantly the applicant should dress properly and look professional. For the interview one should arrive at least 15 minutes earlier and remain confident as every interview is an experience to learn and even if one doesn’t get accepted h e will be more prepared the next time. Group 3: Narration and Persuasion   In approximately 200–350 words, using persuasive (argument) techniques, convince a friend or relative that dogs or cats (you must choose one) make better pets. Majority of the people would consent with a fact that keeping a pet is a magnificent experience. However, some pets need plenty of maintenance as dogs bark and require considerable time devotion on one’

HUMAN RESOURCE MANAGEMENT Essay Example | Topics and Well Written Essays - 1750 words

HUMAN RESOURCE MANAGEMENT - Essay Example L&D of employees gives them the required motivation to continue working in the organisation. Therefore, it is important to note that employee L&D initiatives aim at capacity building which essentially translates to higher performance and increased efficiency. Organisations are required to meet set targets and remain focused on their vision and mission and a skilled and knowledgeable workforce bridges the gap between targets and achievements. This paper will look into L&D strategies in organisations, methods of L&D and leaning styles and models at work. L&D strategy in organisations L&D strategies are vastly used by managers to manage the different talents within an organisational setting while building a culture of development. In order to accomplish these successfully, determination of employees’ development needs is essential. A great deal of learning within an organisation occurs as employees interact with one another and the management needs to encourage this development. Peer coaching programs can be of assistance where skills are transferred from one employee to the other. Formal mentoring approaches can also be initiated so as to attain specific development objectives and they include needs assessment, program design and management, mentor and mentee and evaluation programs (Wilton 2010). Learning groups can also be used where peers come up with specific goals to achieve which are embedded in a practical structure. Leadership development skills can also be imparted through learning groups where a senior member of staff brings forth discussions on real scenarios in the workplace. These groups use case studies, presentations and problems solving discussions among others in order to enhance understanding of concepts. Tasks at the workplace can also serve to boost employee skills acting as on-the-job learning. A good L&D strategy needs to have certain elements one of them being a sound L&D philosophy which entails a clearly defined structure which L&D initiatives should follow. Secondly, aims of the L&D strategy should be well spelt out in order to facilitate direction of organisation’s energy and resources. Priorities for L&D also need to be put forth so as to give sequence of events (Mayo 2004). The strategy should also include transferring of responsibilities bestowed on senior management to lower ranking staff. It is important to note that learning is both formal and informal as briefly highlighted above. Informal learning is quite relevant to employee needs while formal one is relevant to needs of some people and not others. Informal learning involves taking care of individual needs while formal teaches the same things to all irrespective of unique needs. Informal learning is learner centred while the other is trainer centred (Clifford and Thorpe 2007). Informal learning is easily transferable while the formal one is at times hard to apply. Formal learning is predominantly in the work setting while formal one happens elsewhere. Organisational learning enhances good management skills thereby facilitating management development. Organisational learning interrelates with learning culture which ensures that all employees are continuously learning as they work. In order to develop a working culture an organisation should have a vision that is shared by all. It should endeavour to empower employees through policies, behaviour expectations and ceding as much responsibility as possible to facilitate growth in decision making skills (Clifford and Tho

2 Minute Monologue Essay Example | Topics and Well Written Essays - 500 words

2 Minute Monologue - Essay Example Ultimately, this is not a simple t The first and most obvious step when preparing something in the kitchen is to ensure that all of the correct ingredients are on hand. Secondly, it is necessary to ensure that all baking utensils, pots, pans, mixing bowls, spoons, and other measurement instruments are also washed and ready for use (Peterson, 2006). Secondly, following the instructions and/or ingredient lists that are provided within the recipe is vital. Careful attention to detail at each and every stage can yield a far better cake than can merely quickly reading over the instructions and attempting to cut steps out at any one stage as a function of saving time. Thirdly, it must also be understood that the baking process itself is something of an art form and can differ from oven into oven. For instance, if the instructions specify a particular temperature, the results might be far different than one of them then they would be in another; even if these ovens are identical and even manufactured by the same brand. In s uch a way, approximately 10 to 15 minutes prior to the specified time being over, it is necessary for the baker/cook to test the product to ensure that uniformity of texture and mass is achieved. Oftentimes, if this is noted prior to the full time elapsed, it is necessary to remove the baked product immediately. Comparatively, if this is not noticed even after the recipe time has elapsed, it will be necessary to leave the product in the oven to bake for an even longer period of time. In short, what has been defined is a labor-intensive process involves both attention to detail and constant conscientiousness in order for a superior product to be created. Ultimately, this is not a simple process; even though it may appear as somewhat simple. It is precisely these determinants, as well as the unique tools required, which helps to separate the part-time/casual baker from

Dinner at the Homesick Restaurant Term Paper Example | Topics and Well Written Essays - 1250 words

Dinner at the Homesick Restaurant - Term Paper Example So as we view the character of Cody in the novel, we can find that he is disturbed in the very beginning of the novel due to the uncomfortable situations in his child hood life. The very beginning stage of life of Cody is witnessing the hostile nature of his father and this gets stamped in the conscious and subconscious mind of Cody. The Freud’s theory explains that the conscious self when responds to the call of unconscious demands of id then the ego formulates. According to (Priestley) â€Å"The Freudian concept of the conscious self, responding to the unconscious demands of the id takes form in the ego†. The novel is strikingly explaining the Cody’s wild and adventurous nature and how he sees is life as a failure in the early years of childhood. Every child expects love and care from their parents and when they does not get what they expect, the ego and consciousness gets hurt Cody is described in the novel to be thirsty of love and warmth from both his mother and father. Since his father Beth left him in his early years of life, he can in one way develop grudge towards his father. If we dissect the character of Cody according to different factors explained by Freud’s, the explanation will be as below: The conscious of Cody is the interacting platform in which he acts towards the outside world. The conscious self has knowledge of day to day activities and react to people in different ways. The conscious personality of Cody is wild and adventurous but the situation at home is adverse to his personality. Cody feels that his mother is ignorant and unloving. This can make his personality obscure and irritable. Children in early years of their lives are extremely demanding and if parents cannot meet their demands then the subconscious mind reflect disparities in their behavior. Here, Cody is of the opinion that his mother favors his sibling Ezra too much and he is disliked by his mother to a great extend.

Scoping and Scanning an Organization Assignment Example | Topics and Well Written Essays - 250 words

Scoping and Scanning an Organization - Assignment Example This can mainly be done through ceremonies and events which aim at bringing Christians together like the Easter Celebrations and Christmas Celebrations. The church is under obligation to perform its duties which go beyond preaching and praying and for this reason other tools like SWOT analysis and business logic will be necessary (Roger Kaufman, 2003). The church must establish a culture of supporting the community by nourishing them physically, spiritually, materially, and mentally. The cultural screen will also require a good organization culture to ensure that there is no conflict of interest and brushing of shoulders which can easily bring down Christian institutions. This will further ensure good communication processes which are necessary since a church also acts as a guidance and counseling center within the society. In addition to this, the leaders are supposed to serve as an example and lead in the core competencies by presenting spiritual ideas to the community and the loca l government as well. By engaging the political leaders, it is possible to influence government policies that will in turn favor Christian institutions and hence provide them with smooth running of their spiritual

H.W Assignment Example | Topics and Well Written Essays - 250 words - 4

H.W - Assignment Example If the appropriate discount rate is 7% annually, what is present value of the girl’s fortune? Suppose you are going to buy a car. The cost of car is $20,000. You have $8,000 for down payment. You can borrow the balance of $12,000 from dealership’s finance company at 2% APR, with monthly payment for 36 months or you can borrow from a bank with 8% APR monthly payment for 3 years, and receive a $2,000 rebate on the purchase price. Assume that if you take the rebate, you will apply it toward the purchase. Which alternative is better deal? You are preparing a vacation to Europe in the future. You plan to save $400 a month beginning today, and estimate you earn 0.5% per month on your savings. Your goal is to save $6,000. How long it take to save this amount? Bank of Land has student loan program starting today but requires no payments for 4 years. However, during this interest deferred period the loan accumulated interest at 6% rate, compounded quarterly. The bank amortizes the loan over ten year period, requiring quarterly payments and continuing charge 6% annual interest rate, compounded quarterly. What will be the quarterly payment will be on today’s loan of $30,000? Green Co. just paid dividend of $1 per share. The company predicts that the dividend will increase 5% for next 5 years and 3% thereafter forever. If your required rate of return is 8%, what price you should pay for the

Scoping and Scanning an Organization Assignment Example | Topics and Well Written Essays - 250 words

Scoping and Scanning an Organization - Assignment Example This can mainly be done through ceremonies and events which aim at bringing Christians together like the Easter Celebrations and Christmas Celebrations. The church is under obligation to perform its duties which go beyond preaching and praying and for this reason other tools like SWOT analysis and business logic will be necessary (Roger Kaufman, 2003). The church must establish a culture of supporting the community by nourishing them physically, spiritually, materially, and mentally. The cultural screen will also require a good organization culture to ensure that there is no conflict of interest and brushing of shoulders which can easily bring down Christian institutions. This will further ensure good communication processes which are necessary since a church also acts as a guidance and counseling center within the society. In addition to this, the leaders are supposed to serve as an example and lead in the core competencies by presenting spiritual ideas to the community and the loca l government as well. By engaging the political leaders, it is possible to influence government policies that will in turn favor Christian institutions and hence provide them with smooth running of their spiritual

Summary the article The Power to see ourselves by Paul J. Brower

Summary the The Power to see ourselves by Paul J. Brower - Article Example The only thing professional managers can do to new managers is to help them trust in themselves and understand their own situation. Self-concept has an extensive impact on individual perception and abilities. The author has as well equated self-concept with a filter that screens and eliminates things that people do not want to hear or see and pass on those things that are favorable to individual’s public image. Self-concept also offers eccentric flavor to individual behavior. A part from its significance in understanding the general human behavior, self concept is exceptionally vital in explaining manager development, especially in the situation where the behavioral change is objective. Referring to Brower’s observation, professional behavioral change is in most cases used to explain individual change in self-concept. The term self-concept deals with immediate and immerses changes in managers’ behaviors. As stated by Brower, an individual behavioral change is in most cases influenced by one’s past experiences and age. As people grow, they achieve new experiences and learn new things that are incorporated in their perceptive mass. This change alters individual perception on emerging issues and happenings. As a result, Brower observes change in managers’ behavior as a constant process in their career development (Brower,

Explanatory essay of gambling addiction Essay Example for Free

Explanatory essay of gambling addiction Essay Its a rush, putting money to the felt and threatening the cards to obey. Gambling is quickly becoming one of the favorite activities for many Americans. Where else could you have this kind of excitement with the potential to make money instead of lose it? Only amidst the flashing and heat of the casino lights can a person really let their money turn their brain into an emotional feeding frenzy. This rush, like any other high, has psychological and chemical impacts to a person. You could link gambling to any other drug that equates to the violent excitement. This is exactly what the brain does, represents an action with a feeling, and for many people these feelings become an addiction. Compulsive gambling is a serious affliction that affects many people. While it may seem perverse to consider this a serious disease, realize that the consequences of compulsive gambling can dwarf that of any other addiction. For these people, once they start they just cannot stop, and like any addiction they build up a tolerance and experience symptoms of withdrawal when trying to abstain from gambling. For most people we can abide by certain guidelines, quell the whispers of our brain telling us to go for it and bet it all on this hand. What causes compulsive gamblers to lose control? There is no one reason to satisfy this question. However, with study patterns emerge, and we can recognize the psychological and chemical reasons for this handicap. So why the rush when instead of betting five dollars this hand you bet twenty? It has to do with drugs; specifically those produced naturally by your brain, which affect mood, emotions, etc. A recent study found that Hemodynamic responses in the sublenticular extended amygdala (SLEA) and orbital gyrus tracked the expected values of the prospects, and responses to the highest value set of outcomes increased monotonically with monetary value in the nucleus accumbens, SLEA, and hypothalamus. (Breiter et al. ) In this study, people were given $50 dollars and allowed to gamble with it while their responses were tracked. What the results basically said is that as the peoples expectancy of monetary gains went up, so did the chemical reactions in their bloods. This chemical imbalance when gambling is possibly the reason why many people are unable to quit gambling. It is true that the symptoms of many compulsive gamblers are equivalent to a drug-induced high. (Addictive Gambling). Like addicts of any drug, compulsive gamblers show signs of withdrawal and tolerance. After youve been betting the same amount for some time on a simple wager without making much money, you will start to look for ways to increase the betting pleasure. A simple strategy to do this is simply to bet more! When more is on the line there is more risk involved and more excitement. Another way these people can increase the risk involved is by lowering the stakes. Theres nothing more exciting than hitting a long shot. Compulsive gamblers would rather get bigger odds by trying to win a 10% shot than win a small amount with a 90% chance of winning. So as we have seen, the chemical attributes accompanying gambling can create an addiction, but the more interesting and relevant I think are the psychological impacts of gambling. By psychological impacts I mean how gambling affects the mind and actions of the compulsive gambler. This handicap is really defined as a disorder of impulse control. (Something 1). When most people go to gamble they bring with them rationality, and with rationality comes this innate ability to know when youve hit a limit. The disorder is the compulsive gamblers inability to set a limit and stick to it. So you have to ask yourself where is the line drawn? When does fun gambling become a maladaptive behavior? The Washington State Council on Problem Gambling sees it as this: A. Persistent and recurrent maladaptive gambling behavior as indicated by five (or more) of the following: (1) Is preoccupied with gambling (e. g. , preoccupied with reliving past gambling experiences, handicapping or planning the next venture, or thinking of ways to get money with which to gamble) (2) Needs to gamble with increasing amounts of money in order to achieve the desired excitement (3) Has repeated unsuccessful efforts to control, cut back, or stop gambling (4) Is restless or irritable when attempting to cut down or stop gambling. (5) Gambles as a way of escaping from problems or of relieving a dysphoric mood (e. g. , feelings of helplessness, guilt, anxiety, depression) (6) After losing money gambling, often returns another day to get even (chasing ones losses) (7) Lies to family members, therapist, or others to conceal the extent of involvement with gambling (8) Has committed illegal acts such as forgery, fraud, theft, or embezzlement to finance gambling (9) Has jeopardized or lost a significant relationship, job, or educational or career opportunity because of gambling] (10) Relies on others to provide money to relieve a desperate financial situation caused by gambling. This list seems to be a slippery slope of symptoms. You might realize that this gambling can cause devastating effects to the life of a person. Committing crimes and trying to chase loses will cast a person into trenches of insurmountable debt and grief. There are so many people who do go to casinos and dont fall into debt. It makes you wonder what is different about these people that made them weak? Perhaps the answer is that Addiction is a way to escape from reality, from something that is either too full of sadness (such as living in a violent family) or too devoid of joy (an emotionally hollow life). Emotional trauma in early life may be at the source of many addictions. (Addictive Gambling). The reality of the world is overbearing sometimes, and thinking about spending millions of dollars in winnings in a fantasy life can help people escape. Whatever the reason it must be understood. Gambling will only continue to grow, and as fun as it is it must also come shackled with precaution.

The Fathers Rights in Child Custody Issues Essay -- essays research p

The Father's Rights in Child Custody Issues   Ã‚  Ã‚  Ã‚  Ã‚  In the United States today more than one-half of all marriages end in divorce. The purpose of this paper is to examine the reason why women have typically received custody of the children far more often than the fathers. In order to better understand child custody one must first examine how fathers have often times been left out of the picture, and conversely why mothers have had such hard times raising children on their own. This paper will first examine the perspective of a father who has lost custody of his children. A Fathers Perspective   Ã‚  Ã‚  Ã‚  Ã‚  According to many the custody of a child should be determined with the best interest of the child in mind. However, it is not easy for a judge to make such an important decision in such a short amount of time with limited information. Smith (2004) stated that, the simple fact of being a mother does not indicate a willingness or capacity to render a quality of care different than that which a father can provide. Some might argue that what Reynolds (2004) calls deadbeat dads, or in other words fathers who refuse to pay their child support, are often times confused with Turnips, who are ex-spouses who can not afford to pay child support. One example of a turnip is a father who is in prison; he is obviously not making money while he is on the inside. Now an example of a deadbeat dad is when the father is enjoying all the finer things in life and he cannot reach far enough into his...

The Issue of Casinos in South Florida Essay -- Social Issues

Casinos on the 2014 ballot? Political committee lays the groundwork â€Å"After failing to persuade the Florida Legislature to pass a bill to open South Florida to mega resort casinos, gambling interests have taken the first steps to bring the issue directly to voters in 2014. A political committee under the name of â€Å"New Jobs and Revenues for Florida† was created April 10 with the purpose of promoting a â€Å"statewide constitutional initiative re gaming.† The committee chairman is Tallahassee lawyer and lobbyist John French and its treasurer is a political committee consultant and accountant Nancy Watkins of Tampa. The petition process requires that the organization get petitions signed by eight percent of the voters in the last presidential election to put the constitutional amendment on the ballot. The proposal must then be approved by 60 percent of the voters† (Klas, M. E., 2012). â€Å"The third level of inputs is external political actors that significantly shape the purposes, processes and actions of the bureaucracy. Administrative organizations do no exist in a vacuum; that is, without some degree of this external public support or hostility exercised either directly upon the agency or through intermediaries such as lawyers and lobbyists† (Stillman II, R., 2004, pg. 91). â€Å"Malaysia-based Genting Group spent more than $400 million to assemble roughly 30 acres along the Biscayne Bay waterfront here, including spending $238 million to acquire the headquarters of the Miami Herald newspaper. Genting planned to build the $3.8 billion Resorts World Miami, which company officials had boasted would become a dramatic feature along the waterfront of downtown Miami, with 5,200 rooms over four hotels, creating 30,000 permanent jobs, attracting almo... ... Santiago, F. (2012, January 28). Is the Herald Building Historic?. Common Sense Miami. Retrieved from http://www.commonsensemiami.com/ Scott, J. C. (1998). Part.4 The Missing Link - Chapter 9 - Thin Simplifications and Practical Knowledge: Metis. In Seeing Like a State. (Pp. 309-341). Yale Agrarian Studies. Stillman II, R. (2004). The American Bureaucracy: The Core of Modern Government. (3rd ed.). (Pp. 91, 220). Belmont, CA, U.S.: Clark Blaxter. Stutz, H. (2012, February 19). Supporters Of Florida Casino Expansions Promise To Fight On. Las Vegas Review-Journal. Retrieved from http://www.lvrj.com/business/supporters-of-florida-casino-expansion-promise-to-fight-on-139622693.html Stutz, H. (2012, February 3). Florida Lawmakers End Casino Push. Las Vegas Review-Journal. Retrieved from http://www.lvrj.com/business/florida-lawmakers-end-casino-push-138663869.html

John Stuart Mill and Women’s Movement Essay

John Stuart Mill was born in London in 1806. He became renowned as an economist, a writer, a philosopher and senior personnel in the East India Company (EIC). John Stuart Mill rendered much of his life time to a prominent activist working for women’s rights and movements. The Beginning The history which links Mill to the feminist movement dates back to the year 1851 when he married to a widow named Harriet Taylor and got settled in Blackheath Park. This place is said to be his spot from where a number of influential writings that advocated women’s right were written, which subsequently became popular worldwide. The Victorian Women’s Movement in England is also said to reach to this very place of Mill in the hope of counseling, headship and financial assistance (Sunshine for Women, 2003). Mill started working for the women’s cause after getting married to Taylor. As a matter of fact, he had to be subtle in participating in reform movements while being a member of the EIC. This is the reason he had to use his pen to work for the purpose. Mill retired from the East India Company in 1858. The first popular writing that he have with his name was written in 1860 and 1861 entitled as The Subjection of Women, which he did not give to publish as yet (Sunshine for Women, 2003). The Breakthrough In the year 1865, Mill was asked to stand at one of the positions for the parliament, the offer which was readily accepted by him. The agreement was basically, on the basis of the platform’s top most agenda as to give women rights to vote along with other equality rights. Following Mill’s enthusiasm for the cause and seeing his participation, different other women’s rights organizations approached him for his support. In due course, a Ladies Discussion Group carried out a poll asking its members if they thought it right for the women to participate in the public affairs. To their surprise, all the women members consented with this. Such an overwhelming response made Barbara Leigh Smith Bodichon, a leading early nineteenth century feminist and educationist, take a daring step. She suggested at par to build a suffrage society. Unfortunately, this step could not be carried out at that point in time because other contemporary activists were also afraid of extremists’ actions against the idea. However, Mill was courageous enough to support this idea once it was made certain that a Reform Bill would be put forward to the Parliament. He asked Bodichon to get more than hundred signatures in support of the petition. The stride proved to be quite successful and Bodichon was able to bring around 1,500 signatures following the formation of the first ever Women’s Suffrage Committee. Subsequently, when Mill put forth the petition after almost a eyear in 1866, the Bill was passed and the agenda of having women’s suffrage was incorporated in the parliament. Despite many hurdles, Mill’s one another daring step towards the cause was to make an amendment in the clause that dealt with property qualifications. He proposed to substitute the word ‘man’ with ‘person’ (Sunshine for Women, 2003). Nevertheless, at that point in time, the amendment was defeated with a larger number of votes against it. Unfortunately, this committee did not live very long and was dissolved with the dissolution and reformation of the bill as well. But, the women and Mill’s support did not end here and Mill’s wife along with other women members of the committee succeeded in creating a whole new organization which they named as London National Women’s Suffrage Society (Sunshine for Women, 2003). Mill’s leadership led him to become the honorary president of this very organization. At this moment, this organization needed something in written to disseminate among their members and among the external public. Mill felt a dire need to make his writings public and thus his The Subjection of Women got published and it saw gaining popularity worldwide being translated into a number of languages. Most importantly, this piece of writing was only of its kinds to be present on such a topic until World War 1 (Sunshine for Women, 2003). This step certainly, proved to be a milestone in women’s movement in that era. Subjection Mill’s Subjection remained a limelight for decades whenever women’s movement and feministic approach was talked about. What he wrote in it was women’s persistent low-leveled position which was in a constant struggle to rise. His writings show his sensitivity towards the issue as he talked about the prevalent attitude of the society towards a patriarchal system while subjugating women’s very existence. Subjection also talks about how women’s existence could be kept on exploiting once the society does not follow the norms of equality and justices. The comprehensive book also gets the reputation of advocating how terrible domestic violence is and could prove to be. However, it voices that the right to vote granted to women is only the first step towards a series of obligations that should be followed to treat them as equal beings (Mill, 2003). Conclusion All in all, analyzing John Stuart Mill’s life we can conclude that he got depression and physical ailment at a much younger age, but his intellect was far above those of his contemporary men. He thought and spoke high of women and worked for the feminist movement as much as his health granted him to. References Mill, J. S. (2003). On Liberty and Other Writings. United Kingdom: Cambridge University Press. Sunshine for Women. (2003, February n. d. ). John Stuart Mill (1806-1873). August 2, 2010, from www. pinn. net

How to Make Pupusas

How To†¦ I am unique. A type of person that is never mistaken for anyone else (not including looks because my sister looks like me. ) A lot of cultures are different in every way. Salvadoran is something that describes a lot of the Hispanics that are confused with many Mexicans in this country. In El Salvador pupusas is just as popular as pizza in the United States. It is something originated there and nowhere else in the whole world, until of course the immigrants came with them as they became citizens of this country.This whole essay is more of a â€Å"How to†. It is going to be called, How to make Pupusas. There will be the basic instructions and some of the history behind them. After all of this you will enjoy a fine dinner/lunch/breakfast for your whole life. We will start with the basics. This is no rocket science I will tell you that now. Pupusas is made of a thick homemade corn tortilla. It is filled with a blend of cheese, cooked pork meat, and refried beans. To add flavor, we may add loroco which is a vine flower bud from Central America.They are served with curtido (Cabbage slaw with red chilies and vinegar) and a watery tomato salsa. A lot of people mistake the Pupusa with the Gordita from Mexico. The only differences are that the gordita is filled with more stuff and has an opening. This typical Salvadoran food has been around for more than 2000 years. They were created centuries ago by the Pipil tribes. They lived in the territory now known as El Salvador. Until the late 1940s this food became popular around the country when people moves out of towns to cities.When the Salvadoran Civil War broke down a lot of people were forced to move out of the county, where their destination was the United States. This is what made us come here and migrate with our tradition and culture. This all happened in the 1980s, since that day you can find pupuserias (places where pupusas are sold) anywhere where there is a major population of Salvadoreans. S ome places include the states of Maryland, Texas, California, and the country of Canada as well as many more places.Now that we know all about the history and what pupusas are, let’s start cooking! First we need to make the masa. In El Salvador, we would have to take moist corn and take it to a place to ground it all up. Here in the United States we are lucky to have Maseca, an all-usage flour that Hispanics use a lot to cook. We mix that up with water until smooth, we don’t want it watery though. After that we let it sit for 5-10 minutes. Afterwards you want to gather a ball of dough and make about a few 2 diameter wide balls.Try to make a little dent in the middle of the ball, that way there would be a little pocket for the filling. Make sure that it is thick, afterward you put cheese or beans, or pork in the middle. Then we have to close it like a dumpling, after we have it closed you want to make the circle again. You could put a little bit of oil on both sides so then when you put it on the skillet it won’t stick and burn. You put the skillet on medium-high and let it rest there for about two minutes on each side.Overall with the prep and cooking time it would take you about 45 minutes. Everything is very simple to make and super delicious. The last thing to make would be el curtido and la salsa. To make el curtido you will need a cabbage, carrots, and jalapenos or chili peppers, and vinegar. You chop up the cabbage into thin slices and the carrots. The jalapenos can be chopped in tiny squares so that way spice don’t overpower the taste. Then you mix all of those ingredients into vinegar and water and you let it sit throughout the night, make sure to do this a day beforehand.The salsa is way easy to make, all you need would be tomatoes, salt, and pepper. You boil the tomatoes in a pan filled with water, make sure that they get soft but not totally destroyed. Then you blend it with water and put some salt and pepper. You can als o add chopped onions or green peppers to the mix. Then you just blend all of those together and you just put it on a container with the container of el curtido for serving time! I hope this helped out and now you can enjoy a little bit of my home country, something super valuable to me and my culture.

Cat 1.Pdf

Introductory Paper 1 RECORDING FINANCIAL TRANSACTIONS (INTERNATIONAL STREAM) In this January 2008 new edition †¢ Updated for IAS 1 (revised) †¢ Do you know? Checklists to test your knowledge and understanding of topics †¢ A question and answer bank †¢ The ACCA's pilot paper as a mock exam P R A C T I C E & R E V I S I O N BPP's i-Pass product also supports this paper. K I T FOR EXAMS IN 2008 First edition 2004 Fifth edition January 2008 ISBN 9780 7517 4816 1 (previous ISBN 9780 7517 3564 2) British Library Cataloguing-in-Publication DataA catalogue record for this book is available from the British Library Published by BPP Learning Media Ltd BPP House, Aldine Place London W12 8AA www. bpp. com/learningmedia Printed in Great Britain by W M Print Fredrick Street Walsall WS2 9NE Your learning materials, published by BPP Learning Media Ltd, are printed on paper sourced from sustainable, managed forests. ii All our rights reserved. No part of this publication may be re produced, stored in a retrieval system or transmitted, in any form or by any means, electronic, mechanical, hotocopying, recording or otherwise, without the prior written permission of BPP Learning Media Ltd We are grateful to the Association of Chartered Certified Accountants for permission to reproduce past examination questions. The answers to past examination questions have been prepared by BPP Learning Media Ltd, unless where otherwise stated  © BPP Learning Media Ltd 2008 Contents Page Question index†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. v Using your BPP Practice and Revision Kit †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚ ¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ vi Important information for students sitting this exam in 2008 †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ ix Passing CAT exams How to revise †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. xiii How NOT to revise †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ iv How to PASS your exam †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. xv How NOT to PASS your exam †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. xvi Syllabus †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã ¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ xvii Approach to examining the Syllabus †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. xxiv The Computer Based Examination†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. xxv Tackling Multiple Choice Questions†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ xxvi Using your BPP products†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ xvii Questions and answers Questions†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. 3 Answers †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. 37 Exam practice Practice questions and answers †¢ Questions †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. 61 †¢Answers†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚ ¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. 73 Mock exam †¢ Questions †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. 81 †¢ Answers†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã ¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 95 Review form & free prize draw iii QUESTION INDEX Question index Time Page number Marks llocation Mins Question Answer 16 19 5 37 9–15 14 17 7 38 16–23 16 19 8 39 24–38 30 36 9 41 39 2 2 11 43 40–44 10 12 15 44 45–49 10 12 15 44 50–54 10 12 16 45 55–62 16 19 17 46 63–68 12 14 18 47 69–74 12 14 19 48 75–79 10 12 20 49 Part A: Introduction to transaction accounting Business transactions and documentation Objective test questions 1–8 Assets, liabilities and the accounting equation Objective test questions Balance sheet and profit and loss account Objective test questions Recording, summarising and posting transactions Objective test questions Completing ledger accounts Objective test questionPart B: Recording and accounting for cash transactions Receiving and checking money Objective test questions Banking monies received Objective test questions Recording monies received Objective test questions Authorising and making payments Objective test questions Recording payments Objective test questions Maintaining petty cash records Objective test questions Bank reconciliations Objective test questions iv QUESTION INDEX Part C: Recording and accounting for credit transactions The receivables ledger Objective test questions 80–86 14 17 23 51 87–89 6 7 24 52 90–106 34 41 24 52 107–115 18 22 33 57 The payables ledgerObjective test questions Control accounts and the trial balance Objective test questions Part D: Payroll Recording payroll transactions Objective test questions Practice questions and answers Mixed bank 116–165 Mock exam Pilot paper 166–215 v QUESTION INDEX Using your BPP Practice and Revision Kit Aim of this Practice & Revision Kit To provide the practice to help you succeed in both the paper based and computer based examinations for Paper 1 Recording Financial Transactions (International). To pass the examination you need a thorough understanding in all areas covered by the syllabus and teaching guide.Recommended approach †¢ Make sure you are able to answer questions on everything specified by the syllabus and teaching guide. You cannot make any assumptions about what questions may come up on your paper. The examiners aim to discourage ‘question spotting'. In a paper that has objective test questions or a number of shorter questions, the examiner has the opportunity to test a wide area of the syllabus. Where there are long questions, a number of different issues can be brought in. And an area that has been tested in one sitting can still be tested again in the next sitting. Learning is an active process. Use the DO YOU KNOW? Checklists to test your knowledge and understanding of the topics covered in Paper 1 Recording Financial Transactions (International) by filling in the blank spaces. Then check your answers against the DID YOU KNOW? Checklists. Do not attempt any questions if you are unable to fill in any of the blanks – go back to your BPP Interactive Text and revise first. †¢ When you are revising a topic, think about the mistakes that you know that you should avoid by writing down POSSIBLE PITFALLS at the end of each DO YOU KNOW?Checklist. †¢ Once you have completed the checklists successfully, you should attempt the questions on that topic. Each section has a selection of OBJECTIVE TEST QUESTIONS and COMPULSORY WRITTEN QUESTIONS. Make good use of the HELPING HANDS provided to help you answer the questions. On questions that have been in past exam papers, we report ‘what the examiner said'. This shows you how students who sat the exam coped with the question and tells you what the pitfalls were and what the examiner was looking for. †¢ There is a mark allocation for each compulsory written question.Each mark carries with it a time allocation of 1. 2 minutes (including time for selecting and reading questions). A 15 mark question therefore should be completed in 18 minutes. For papers 6–10 each mark carries a time allocation of 1. 8 minutes. †¢ Once you have completed all of the questions in the body of this Practice & Revision Kit, you should attempt the MOCK EXAMS under examination conditions. These are the latest actual exams. Check your answers against our answers and apply the ACCA's Official marking scheme to find out how well you did.Please see the next section for important information concerning the 2008 exams. vi Important information vii viii IMPORTANT INFORMATION Important information for students sitting this exam in 2008 IAS 1 was revised in September 2007. This mainly affects terminology used in financial statements. This does not really affect CAT Paper 1 International apart from the ‘balance sheet’ may be called the ‘statement of financial position’. In this kit, we have shown both terms. Your examiner may use either. ix IM PORTANT INFORMATION x Passing CAT exams xi xii PASSING CAT EXAMS How to revise Plan your revisionAt the start of your revision period, you should draw up a timetable to plan how long you will spend on each subject and how you will revise each area. You need to consider the total time you have available and also the time that will be required to revise for other exams you’re taking. Practise Practise Practise The more questions you do, the more likely you are to pass the exam. Practising questions will mean that you’ll get used to the time pressure of the exam. When the time is up, you should note where you’ve got to and see how many questions you have completed. Revise enoughMake sure that your revision covers the breadth of the syllabus, as any topic an come up. However it is true that some topics are key – they are an important part of the syllabus or are a particular interest of the examiner – and you need to spend sufficient time revising these . Deal with your difficulties Difficult areas are topics you find dull and pointless, or subjects that you found problematic when you were studying them. You mustn’t become negative about these topics; instead you should build up your knowledge by reading the Passcards and using the Quick quiz questions in the Study Text to test yourself.When practising questions in the Kit, go back to the Text if you’re struggling. Learn from your mistakes Having completed a question you must try to look at your answer critically. As you go through the Kit, it’s worth noting any traps you’ve fallen into and referring to these notes in the days before the exam. Aim to learn at least one new point from each question you attempt. Complete the mock exam You should attempt the Mock exam at the end of the Kit under strict exam conditions, to gain experience of managing your time and producing answers. xiii PASSING CAT EXAMSHow NOT to revise Revise selectively Examiners are wel l aware that some students try to forecast the contents of exams, and only revise those areas that they think will be examined. In CBA questions come up in a random fashion and you cannot predict what will come up. Spend all the revision period reading You cannot pass the exam just by learning the contents of Passcards, Course Notes or Study Texts. You have to develop your application skills by practising questions. Audit the answers This means reading the answers and guidance without having attempted the questions.Auditing the answers gives you false reassurance that you would have tackled the questions in the best way and made the points that our answers do. The feedback we give in our answers will mean more to you if you’ve attempted the questions and thought through the issues. Get bogged down Don’t spend a lot of time worrying about all the minute detail of certain topic areas, and leave yourself insufficient time to cover the rest of the syllabus. Remember that a key skill in the exam is the ability to concentrate on what’s important and this applies to your revision as well.Overdo studying Studying for too long without interruption will mean your studying becomes less effective. A five minute break each hour will help. You should also make sure that you are leading a healthy lifestyle (proper meals, good sleep and some times when you’re not studying). xiv PASSING CAT EXAMS How to PASS your exam Prepare for the day Make sure you set at least one alarm (or get an alarm call), and allow plenty of time to get to the exam hall. You should have your route planned in advance and should listen on the radio for potential travel problems.You should check the night before to see that you have pens, pencils, erasers, watch, calculator with spare batteries, also exam documentation and evidence of identity. Plan your time You need to make sure that you will be answering the correct number of questions, and that you spend the right length o f time on each question – this will be determined by the number of marks available. Papers 1–5 are 2 hour papers, so each mark carries a time allocation of 1. 2 minutes. This means that a 2-mark question should be completed in 2. 4 minutes. Read the questions carefullyTo score well, you must follow the requirements of the question, understanding what aspects of the subject area are being covered, and the tasks you will have to carry out. Stay until the end of the exam Use any spare time to check and recheck your script. This includes checking you have filled out the candidate details correctly, you have labelled question parts and workings clearly, you have used headers and underlining effectively and spelling, grammar and arithmetic are correct. xv PASSING CAT EXAMS How NOT to Pass your exam Don’t do enough questions If you don’t attempt sufficient questions on the paper, you are making it arder for yourself to pass the exam on the questions that you do attempt. Failing to attempt all of the paper is symptomatic of poor time management. Rush through the questions without thinking about them properly If you don't understand a question, read it again before you start guessing. Get bogged down Each question is only worth 2 marks. If you really can't do it, move on. xvi PASSING CAT EXAMS Syllabus xvii PASSING CAT EXAMS xviii PASSING CAT EXAMS xix PASSING CAT EXAMS xx PASSING CAT EXAMS xxi PASSING CAT EXAMS xxii PASSING CAT EXAMS xxiii PASSING CAT EXAMS Approach to examining the SyllabusPaper 1 is a two-hour paper. It can be taken as a written paper or a computer based examination. The questions are objective test questions – multiple choice, number entry and multiple response. (See page xxv for frequently asked questions about computer based examinations. ) The exam is structured as follows: 50 multiple choice questions = 100 marks xxiv PASSING CAT EXAMS The Computer Based Examination The ACCA has introduced a computer based exa mination (CBE) for CAT Papers 1–4 (in addition to the conventional paper based examination). Computer based examinations must be taken at an ACCA CBE Licensed Centre.How does CBE work? †¢ Questions are displayed on a monitor †¢ Candidates enter their answer directly onto the computer †¢ Candidates have two hours to complete the examination †¢ When the candidate has completed their examination, the computer automatically marks the file containing the candidate's answers †¢ Candidates are provided with a certificate showing their results before leaving the examination room †¢ The CBE Licensed Centre uploads the results to the ACCA (as proof of the candidate's performance) within 48 hours Benefits †¢ Flexibility as a CBE can be sat at any time †¢Resits can also be taken at any time and there is no restriction on the number of times a candidate can sit a CBE †¢ Instant feedback as the computer displays the results at the end of the CBE †¢ Results are notified to ACCA within 48 hours †¢ Extended closing date periods (see ACCA website for further information) CBE question types †¢ Multiple choice – choose one answer from four options †¢ Multiple response 1 – select more than one response by clicking the appropriate tick boxes †¢ Multiple response 2 – select a response to a number of related part questions by choosing one option from a number of drop down menus Number entry – key in a numerical response to a question CAT CBE You will have two hours in which to answer a number of questions, which are worth a total of 100 marks. See the ACCA website for a demonstration and up to date information (www. acca. org. uk/colleges/cbe_demo). xxv PASSING CAT EXAMS Tackling Multiple Choice Questions MCQs feature in both the paper and computer-based papers. The MCQs in your exam contain four possible answers. You have to choose the option that best answers the question. The t hree incorrect options are called distracters. There is a skill in answering MCQs quickly and correctly.By practising MCQs you can develop this skill, giving you a better chance of passing the exam. You may wish to follow the approach outlined below, or you may prefer to adapt it. Step 1 Skim read all the MCQs and identify what appear to be the easier questions. Step 2 Attempt each question – starting with the easier questions identified in Step 1. Read the question thoroughly. You may prefer to work out the answer before looking at the options, or you may prefer to look at the options at the beginning. Adopt the method that works best for you. Step 3 Read the four options and see if one matches your own answer.Be careful with numerical questions as the distracters are designed to match answers that incorporate common errors. Check that your calculation is correct. Have you followed the requirement exactly? Have you included every stage of the calculation? Step 4 You may find that none of the options matches your answer. †¢ †¢ †¢ Re-read the question to ensure that you understand it and are answering the requirement Eliminate any obviously wrong answers Consider which of the remaining answers is the most likely to be correct and select the option Step 5 If you are still unsure make a note and continue to the next questionStep 6 Revisit unanswered questions. When you come back to a question after a break you often find you are able to answer it correctly straight away. If you are still unsure have a guess. You are not penalised for incorrect answers, so never leave a question unanswered! After extensive practice and revision of MCQs, you may find that you recognise a question when you sit the exam. Be aware that the detail and/or requirement may be different. If the question seems familiar read the requirement and options carefully – do not assume that it is identical. xxvi PASSING CAT EXAMS Using your BPP productsThis Kit gives you the question practice and guidance you need in the exam. Our other products can also help you pass: †¢ Learning to Learn Accountancy gives further valuable advice on revision †¢ Passcards provide you with clear topic summaries and exam tips †¢ Success CDs help you revise on the move †¢ i-Pass CDs offer tests of knowledge against the clock †¢ Learn Online is an e-learning resource delivered via the Internet, offering comprehensive tutor support and featuring areas such as study, practice, email service, revision and useful resources You can purchase these products by visiting www. bpp. om/mybpp. Visit our website www. bpp. com/acca/learnonline to sample aspects of Learn Online free of charge. xxvii PASSING CAT EXAMS xxviii Question bank 1 2 QUESTION BANK DO YOU KNOW? – INTRODUCTION TO TRANSACTION ACCOUNTING Check that you can fill in the blanks in the statements below before you attempt any questions. If in doubt, you should go back to your BPP Intera ctive Text and revise first. †¢ †¢ †¢ Whenever property changes hands there has been a †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. . Business transactions are subject to †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦law. A cash transaction is one where the †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. †¦ †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. . †¢A credit transaction is †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ †¦ †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. †¦ . †¢ †¢ Transactions with consumers are subject to †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ †¦Ã¢â‚¬ ¦.. legislation. †¢ The purpose of the accounting system is to †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. , †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. and †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ the information contained in the documentation generated by transactions. A discount is a reduction in the price of goods below the amount at which those goods would normally be sold to other customers of the supplier. – – †¢ A †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. is a reduction in the amount of money demanded from a customer. A †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ is an optional reduction in the amount of money payable by a customer. Many business transactions involve sales tax. – †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ is sales tax charged on goods and services sold by a business. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. is sales tax paid on goods and services bought in by a business. TRY QUESTIONS 1 TO 8 †¢ †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ is the excess of income over expenditure. When expenditure exceeds income, the business is running at a †¦Ã¢â‚¬ ¦. . †¢ †¢ A business must always be treated as a separate entity from its owners when preparing accounts. The accounting equation is that the assets and liabilities of a business must always be †¦Ã¢â‚¬ ¦. . – †¢ Assets = (Capital introduced + retained profits – drawings) + liabilities Double entry bookkeeping reflects the fact that for every debit, there is an equal †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. Therefore the total value of debit entries will always be equal to the total value of credit entries. TRY QUESTIONS 9 TO 15 †¢ A †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. is a statement of the assets, liabilities and capital of a business at a given point in time. – – – †¢ †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦are for use within a business. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ are used to generate cash. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ are payables of the business, payable within a year. An income statement is a statement which matches †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ with the †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ . TRY QUESTIONS 16 TO 23 †¢ Books of †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ are used to keep records of †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ . Examples include the sales day book, the †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. day book and the cash book. †¢ †¢ †¢ Entries are †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. rom the day books to the †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ ledger. Accounting packages can update ledgers simultaneously if the ledgers are†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ . Customer and supplier information which is stored may be subject to †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. legislation. TRY QUESTIONS 24 TO 39 †¢ Possible pitfalls Write down the mistakes you know you should avoid. 3 QUESTION BANK DID YOU KNOW? – INTRODUCTION TO TRANSACTION ACCOUNTING Could you fill in the blanks? The answers are in bold. Use this page for revision purposes as you approach the exam. †¢ †¢ †¢ Whenever property changes hands there has been a business transaction. Business transactions are subject to contract law.A cash transaction is one where the buyer pays cash to the seller at the time the goods or services are transferred. †¢ †¢ †¢ A credit transaction is a sale or purchase which occurs some time earlier than cash is received or paid. †¢ A discount is a reduction in the price of goods below the amount at which those goods would normally be sold to other customers of the supplier. Transactions with consumers are subject to sale of goods legislation. The purpose of the accounting system is to record, summarise and present the information contained in the documentation generated by transactions. – – †¢A trade discount is a reduction in the amount of money demanded from a customer. A cash discount is an optional reduction in the amount of money payable by a customer. Many business transactions involve sales tax. – – Output tax is sales tax charged on goods and services sold by a business. Input tax is sales tax paid on goods and services bought in by a business. TRY QUESTIONS 1 TO 8 †¢ Profit is the excess of income over expenditure. When expenditure exceeds income, the business is running at a loss. †¢ †¢ A business must always be treated as a separate entity from its owners when preparing accounts.The accounting equation is that the assets and liabilities of a business must always be equal. – †¢ Assets = (Capital introduced + retained profits – drawings) + liabilities Double entry bookkeeping reflects the fact that for every debit, there is an equal credit. Therefore the total value of debit entries will always be equal to the total value of credit entries. TRY Q UESTIONS 9 TO 15 †¢ A statement of financial position (balance sheet) is a statement of the assets, liabilities and capital of a business at a given point in time. – – – †¢ Non-current assets are for use within a business.Current assets are used to generate cash. Current liabilities are payables of the business, payable within a year. An income statement is a statement which matches revenue with the costs of earning it. TRY QUESTIONS 16 TO 23 †¢ Books of prime entry are used to keep records of source documents. Examples include the sales day book, the purchase day book and the cash book. †¢ †¢ †¢ Entries are posted from the day books to the nominal ledger. Accounting packages can update ledgers simultaneously if the ledgers are integrated. Customer and supplier information which is stored may be subject to data protection legislation.TRY QUESTIONS 24 TO 39 †¢ Possible pitfalls – – – – 4 Confusing cas h and credit transactions Confusing trade and cash (or settlement) discounts Ignoring sales tax in double entry bookkeeping Not being able to distinguish between non-current and current assets QUESTION BANK 1 Which of the following correctly describes the function of a credit sales invoice which a customer has received from a supplier? A B C D It is a receipt for money paid. It is a demand for immediate payment by the supplier. It is a record of goods purchased by the customer. It is a demand for payment within an agreed time from the supplier.Approaching the answer Use this answer plan to construct your answer if you are stuck. Step 1 If you have never done a Multiple Choice Question (MCQ) before, do not panic! The chances are that you will have done something similar in a magazine quiz or seen a television quiz programme in the same format (eg Who wants to be a millionaire). The principal is the same for these MCQs. You are given four possible answers, one is correct and the other three are wrong (distracters). Step 2 Step 3 Step 4 Step 5 Read the question and work out what is required. Try not to read the possible answers at this stage.Re-read the question and decide on your own answer. Read the four options and see if one matches your own answer. If yes, then select that option. If none of the options matches (or is close to) your answer, adopt the following method. – – Exclude the obvious wrong answers – Step 6 Re-read the question to ensure that you understand it and are answering the correct requirement Consider which of the remaining answers is the most likely to be correct If you are still in doubt, remember that you will not be penalised for a wrong answer in the exam. You just will not get any marks for a wrong answer.Therefore, if you really do not know, a guess is better than leaving out a question. However, if you are guessing, do not think that as the last few answers have been (a), (b) and (c) that the answer must be (d)! T he examiner may well have decided that the correct answer to every question is (a). Notes (a) In this kit, if you find that you are guessing the answers to most of the questions, then you need to go back to your Interactive Text and revise. (b) In the exam, you could leave any questions that you are having trouble with and do all the questions that you can answer fairly easily.You should then have time at the end to go back and deal with the problem questions. Remember that you have 2. 4 minutes per question. If you spend 2 minutes on each question, this will leave you 20 minutes at the end to go back over troublesome questions. 2 Which of the following correctly describes the function of a credit note issued by a supplier to one of its customers? A B C D A demand for payment. An agreed allowance which can be deducted from the next invoice payment. A loan available to the customer. A document used by the supplier to cancel part or all of a previously issued invoice. 5 QUESTION BANK 3Which of the following correctly describes the term ‘debit note'? A B C D 4 It is issued by a supplier to a customer to demand payment in full for goods supplied. It is issued by a customer to a supplier to request a credit note. It is issued by a customer when goods are delivered. It is issued by a customer to a supplier to cancel an invoice received. Which of the following correctly explains the term ‘trade discount'? A B A price reduction which a supplier agrees with all customers in a particular trade. C A price reduction which a supplier agrees with an individual customer after an invoice has been sent at full price.D 5 A reduction in the amount of an invoice which a customer will pay. A reduction in the invoice price by a supplier because of the nature of the business with an individual customer. Which of the following best explains sales tax? A B A tax levied on the sale of goods and services which is administered and collected by the government. C A tax levied o n the sale of goods and services which is administered by the government. D 6 A tax on business profits. A tax levied on the sale of goods and services which all businesses must pay. The term ‘tax point' in connection with sales tax signifies?A B C D 7 The date on which a transaction took place for sales tax purposes. The location of a sales tax registered business. Entering into a sale transaction which is subject to sales tax with a customer. The suppliers address quoted on a tax invoice. What is the main purpose of an accounting system in a business? A B To calculate the tax payable by a business. C To record, summarise and present information from documentation generated by business transactions. D 8 To generate the business accounts. To enable the owner to know if the business is trading profitably.X Co purchases goods with a list price of $100,000 subject to a 5% trade discount. X Co is allowed 2? % cash discount for payment within 30 days from invoice date. Assuming the discount is taken, how much will X pay? (Ignore sales tax). A B C D 6 $92,625 $102,375 $97,500 $95,000 QUESTION BANK 9 Which of the following best explains the term ‘current asset'? A B C D 10 X starts a business with $50,000 cash, buying inventory $10,000 from cash and paying business expenses of $1,000. Inventory is purchased on credit for $5,000. Following these transactions, what is the capital of X's business?A B C D 11 Credit entries record increases in capital or liabilities. Credit entries record decreases in assets. Credit entries record increases in profits. Credit entries record increase in expenses. Which of the following correctly records the repayment of a loan of $10,000 plus outstanding interest $500? A B C D 15 It records an increase in assets. It records a business expense. It records an increase in the liabilities of a business. It records a decrease in the liabilities of a business. Which of the following statements concerning a credit entry is incorrect? A B C D 14Assets decrease, liabilities increase. Capital decreases, liabilities increase. Capital increases, liabilities decrease. Assets decrease, capital decreases. Which of the following statements concerning a debit entry is incorrect? A B C D 13 $39,000 $49,000 $50,000 $54,000 A business receives an accountant's bill for $500. Which of the following statements correctly shows the effect upon the accounting equation of the business, assuming the bill is unpaid? A B C D 12 An asset currently in use by a business. Something a business has or uses, which is likely to be held only for a short time.An amount owed to somebody else which is due for repayment soon. Money which the business currently has in its bank account. Assets – $10,500, capital – $10,500 Assets + $10,500, Liabilities + $10,500 Assets – $10,500, Liabilities – $10,000, Expenses + $500 Assets – $10,500, Liabilities – $10,500 A trade receivable is? A A person owing money to the business in return for goods supplied. B A person to whom the business owes money in return for goods supplied. C A person to whom the business owes money which was lent to finance the trading operations of the business. DA person who has purchased goods from the business. 7 QUESTION BANK 16 Which of the following is an example of an item of revenue expenditure? A B C D 17 A business makes cash sales of $5,000 and credit sales of $3,000 in a month. All the inventory purchased at a cost of $4,000 was sold, business expenses amounting to $500 were paid and the proprietor took out $300 for living expenses. $600 was owing in respect of the inventory purchased and sold. What was the net profit in the month? A B C D 18 Sales less expenses. Net profit less expenses. Sales less purchase cost (or production cost) of goods sold.Sales less overheads. Which of the following is not an example of an administration overhead? A B C D 22 A bank overdraft. Capital. Goodwill. A loan from a director o f the company repayable in two years' time. The gross profit of a retail/manufacturing business is? A B C D 21 Debit machinery $550, credit cash $550. Debit cash $550, credit machinery $550. Debit machinery $500, credit cash $550, debit insurance $50. Debit cash $550, credit machinery $500, credit insurance $50. Which of the following is a current liability? A B C D 20 $4,100 $3,500 $3,200 $500A business buys a machine for $500 (cash) and pays machinery insurance $50 (cash). Which of the following shows the correct double entry for this transaction? A B C D 19 Insurance of goods in transit to customers. Import duties charged on a new non-current asset for the business. Wages of employees installing a new non-current asset into the business premises. A new delivery van. Carriage inwards on purchases. Postage. Depreciation of the office computers. The accountant's salary. Where do drawings appear in the income statement and statement of financial position (balance sheet)?A B They do n ot appear in the income statement, they are deducted from owner's capital on the statement of financial position (balance sheet). C They do not appear in the statement of financial position (balance sheet) or income statement as they do not represent a business related item. D 8 They do not appear in the statement of financial position (balance sheet), they are an expense in the income statement. They do not appear in the income statement and are added to owner's capital on the statement of financial position (balance sheet). QUESTION BANK 23Why is it important that a business distinguishes between current and non-current liabilities in its statement of financial position (balance sheet)? A B So that users of the financial statements can assess the ability of the business to continue as a going concern. C So that users of the financial statements can assess the level of business debt due for repayment within a fairly short time. D 24 So the owners know how much is owed by the busine ss at all times. So that users of the financial statements can assess the solvency of the business. Which of the following statements is correct? A BPurchase invoices are recorded in the purchase daybook and are summarised and posted to the payables ledger. C Cash received is recorded in the cash book and posted to the journal. D 25 Sales invoices are recorded in the sales returns daybook and are summarised and posted to the receivables ledger. Adjustments to the financial accounts are recorded in the cash book and summarised and posted to the nominal ledger. Which of the following is an example of a prime record not prepared by the business? A B C D 26 The cash book. The bank statement. The sales day book. The purchase returns day book.Y Co keeps a receivables ledger control account as part of its accounting system. Invoices totalling $5,000 are raised in March and customers pay cash $3,000 for invoices having face values of $3,100 (discount $100). Which of the following entries co rrectly record these transactions? A B Debit receivables ledger control $5,000, credit sales $5,000, debit cash $3,000, credit receivables ledger control $3,100, debit discount allowed $100. C Debit sales $5,000, credit receivables ledger control $5,000, debit cash $3,000, debit discount allowed $100, credit receivables ledger control $3,100. D 7 Debit receivables ledger control $5,000, credit sales $5,000, debit cash $3,000, credit discount allowed $100, credit receivables ledger control $3,000. Debit receivables ledger control $5,000, credit sales $5,000, debit cash $3,000, credit receivables ledger control $3,000. In the receivables ledger of X Co, the account of Y Co has a credit balance of $5,000. Which of the following is a plausible explanation for this? A B C D Y Co has been sent an invoice for $5,000. Y Co has supplied goods to X Co and these have been correctly recorded by X Co. Y Co has paid X Co $5,000 twice in error.Y Co has an overdue balance of $5,000 owing to X Co. 9 QUESTION BANK 28 Which of the following statements concerning the receivables ledger control account is incorrect? A B It makes the detection of errors easier. C It helps to reduce the chance of a fraud in relation to transactions between the business and its customers. D 29 It helps to ensure that all transactions with customers have been correctly recorded. It ensures that errors cannot occur in relation to transactions between the business and its customers. A sales tax registered business sells goods $1,200 plus $210 sales tax and purchases goods costing $200 plus sales tax $35.Assuming these are the only transactions in the sales tax period and that input tax is fully recoverable, how much sales tax is due/payable to/from the government? A B C D 30 Payable $175. Recoverable $175. Payable $210. Payable $245. Which of the following statements is correct? A B A machine is purchased for $200 plus sales tax $35. The machinery account is debited with $200 and the sales tax account d ebited with $35. The sales tax is irrecoverable. C If the sales tax account has a debit balance at the end of the sales tax quarter, the balance is recoverable from the government. D 31Output tax charged to a customer is debited to the sales tax account. The sales figure in the income statement of a sales tax registered business includes sales tax. Accounts are classified according to the nature of the transactions which are recorded in them. Which of the following classifications is incorrect? A B C D 32 Which of the following statements best explains the term ‘memorandum account'? A B C D 33 One used for the correction of errors. One use to record transactions between the business and its proprietor(s). An account used to record information, which does not form part of the double entry system.An account used to summarise transactions before they are posted to the ledgers. A machine (cost $5,000) is bought on credit from X. Subsequently, $1,000 of the debt to X is paid by che que. Which of the following correctly records the transactions? A B C D 10 Insurance is recorded in a nominal ledger account. Rents received are recorded in a nominal ledger account. Sales transactions with individual customers are recorded in a personal ledger. Control accounts are kept in the personal ledgers. Debit X $5,000, credit machine $5,000. Debit bank $1,000, credit X $1,000. Debit X $5,000, credit machine $5,000.Debit X $1,000, credit bank $1,000. Debit machine $5,000, credit X $5,000. Debit bank $1,000, credit X $1,000. Debit machine $5,000, credit X $5,000. Debit X $1,000, credit bank $1,000. QUESTION BANK 34 The total of a discounts allowed column in a cash book is? (assume a control account is kept) A B C D 35 A firm keeps an analysed cash book containing discount received and allowed columns. At the end of an accounting period discounts received totalled $525 and discounts allowed $326. Which of the following correctly shows the treatment of these totals? A B C D 36 Sales returns day book.Nominal ledger. Sales day book. Purchase returns day book. Which of the following should appear on the credit side of a suppliers account in the payables ledger? A B C D 39 Sales returns day book. The journal. The cash book. The purchase returns day book. Credit notes sent out are recorded in which prime entry record? A B C D 38 Debit discount received $525, credit discount allowed $326. Debit discount allowed $525, credit discount received $326. Credit discount received $199. Debit discount allowed $326, credit discount received $525. Returns outwards are recorded in which prime entry record?A B C D 37 Credited to discounts allowed and debited to sales. Debited to sales and credited to cash. Debited to discount allowed and credited to receivables ledger control account. Debited to cash and credited to sales. Payments made. Discounts allowed. Discounts received. Purchase invoices received. The following entries appear in a cash account in March; payments by cu stomers $15,000, rents received $250, insurance paid $150, drawings $700, capital paid in $2,000. The balance at 1st March was $2,000 (in hand) what was the closing balance at 31st March? A B C D $14,400 $18,400 $15,800 $10,400