...Over the last 500 years, the double-entry system of accounting has provided the accounting profession with a reliable and accurate way of tracking the economic events of companies. However, with the implementation of computer-based accounting systems over the last few decades, event based accounting has gained popularity. The theory behind event based accounting is that each business transaction can be broken down into one, or a combination of three types of events: economic, business, and information. An economic event is one in which the quantity of resources change, such as selling an item or purchasing a service. Events like receiving an invoice from a supplier, or sending out a purchase order to a vendor are examples of business events. They are necessary to the company even though they are not the monetary or physical transactions for goods or services. Tasks like creating reports and inputting new customers are considered information events. Information events provide the necessary data for the economic or business events that transpire. The double-entry system of accounting focuses on taking those separate events and aggregating them into journal entries. By aggregating them, a great deal of the total information of the event is left out. Under an event based accounting system each event is recorded with as much of the information as possible, and then stored in tables of data that allow the user to recall and compile this information into usable reports. This...
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...Accounting is the most basic framework of business. People use accounting in their daily lives when they study financial statements to make investment decisions, assess interest rather to pay off their house mortgage and calculate rates for car payments. God himself recognize accounting, for he said in his Holy Bible that everyone would be accountable before him when this world comes to an end.(Matthew 12:36) The practice of accounting can be traced back to ancient times, with "accounting books" of various forms discovered as early as 3500 B. C. From the time of 3500 B. C., accounting has progressed slowly through the development of the modern double-entry system published by Luca Paciolo in the fifteenth century until the advent of the computer. In 1581 the first college of accountants was organized with power to regulate entry into the field. Along with the development of modern accounting, a stereotypical image of the accountant was developed, because of its task being routine and purity mathematical in function. The accountant is view as a dull person that is chain to his desk all day. A survey of college students proved that accounting is treated with mental formulaic concepts, thus it has a stereotype image. Accounting may be defined as an information system that provides reports to various individuals or groups about economic activities of an organization or other entity. Accounting is information sciences used to collect, classify, and manipulate financial data for...
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...Journal Entries: Reflection and Reader Response • Journal Entry 1: “What does it mean to be a soldier?” (Reflection/RR) • Journal Entry 2: “Only the dead see the end of war…” (Reflection/RR) • Journal Entry #3: “How does being a solider change a man (or woman)? Are people changed for better or worse or both? What is the effect on the person, and what is the effect on the nation?” (Reflection/RR) • Journal Entry #4: “Reflect on the duality of words. How do words hold infinite power in their ability to simultaneously create and destroy? How do words affect conflict? How do they affect people?” (Reflection/RR) • Journal Entry #5: “Who or what determines our respective identities? Who or what makes you who you are? Why? How? Is it fair? Do we have control over who we are? Who we are perceived to be?” (Reflection/RR) • Journal Entry #6: “What does Oscar Schindler prove about people amid war and destruction? What characters have we encountered thus far in the semester who could also fit into this category? Why is it so important we remember them and tell their stories?” (Reflection/RR) • Journal Entry #7: “What does it mean to have courage? Is it truly more honorable to die than to live? Is this always the case? If not, reflect on the ambiguity of such a statement.” (Reflection/RR) • Journal Entry #8: “What tangibles and intangibles do you carry with you every day? Why are they important to you?” (Reflection/RR) • Journal Entry #9: “In your opinion, can there...
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...ACCT290 WEEK 4 REVERSING ENTRIES JOAN GAPP Journal entries are used to change accounting information in financial systems. Following the double-entry system used in modern accounting, these entries always affect at least two accounts -- one account is debited, while another account is credited. A reversing entry is a journal entry that inverts a previously recorded "regular" entry. The use of reversing entries is optional, but it offers certain advantages, making them very popular in the accounting world. When you reverse an entry made in a prior period, you prevent duplication of revenues or expenses, which improves accuracy. For example, you made an entry to recognize a phone expense last month as part of the closing of the month process. Now the bill has been entered in the accounting system, and an expense was again recognized. The reversing entry will zero out the expense, correcting the situation. Reversing entries related to period closing always are paired with entries from the past. You can enter a journal entry in January and reverse it in February to avoid duplication in February. You don't normally go back to January to reverse an entry done in February. Reversing entries is a simple process that can be performed by any employee without much knowledge of accounting. Basically, the account originally debited is now credited and vice versa. There's no need to research or conduct any calculations -- all you need to do is reverse the original entry using the same exact...
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...Journal Entries in an ERP This assignment reviews basic accounting entries for a series of transactions, emphasizes the integration of journals to the financial statements, and introduces students to these journal entries in SAP ERP Journal Entries in an ERP This assignment reviews basic accounting entries for a series of transactions, emphasizes the integration of journals to the financial statements, and introduces students to these journal entries in SAP ERP ProductSAP ERP GBIRelease 6.04LevelUndergraduateGraduateBeginnerFocusAccounting Entries in Manual and Automated SystemsIntegration of Accounting JournalsAuthorsJim MenschingNancy JonesContributorsPatti BrownVersion1.0 | MOTIVATIONThis assignment is a review of general financial accounting principles and procedures. In the first part of the assignment, you will create general journal entries for a series of transactions in Excel. For the last part of the assignment you will enter your “manual” journal entries into the SAP ERP system. The SAP system will then be used to produce a set of financial statements (balance sheet and income statement). Primary learning objectives are: * Review the concepts of the beginning financial accounting course * Review the accounting cycle * Work with a manual accounting information systemSecondary learning objective: * Review basic Excel skills | | PREREQUISITESBefore you use this case study, you should be familiar with navigation in the SAP system...
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...[pic] [pic] Barnes and Noble Classic Editions Honors/Pre-AP Sophomore English Summer Reading Assignment 2013: Frankenstein Dear Students and Parents: Welcome to the Basha High School’s Honors/PreAP English program for 10th grade. Our goal is to prepare students for the Advanced Placement English Language and Composition program by exposing them to a variety of reading selections all the while developing the skills to recognize cultural and historical influences on literature. As part of the program, summer reading is required. The assignment based on the reading is due Monday August 5, 2013. If you have questions about the assignment, please contact the following honors 10 teacher by email: Ms. Audra Police at police.audra@cusd80.com . Directions for your literary exploration: Part 1 – Reading the book As you read the summer novel, highlight interesting, important or confusing passages; take notes in the margins about topics and questions you may have; this is called annotating. If the book is not yours and you do not plan to write in it, you can strategically annotate on sticky notes or type your notes. Just highlighting is not enough. We will be looking for evidence that the book was read in its entirety and that you understood the book. You will be graded on your effort to mark the text. While you are not required to annotate every page, use the guidelines below to help you: • Important plot events • Words unfamiliar or unusual – Look...
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...Chicago-Style Citation Quick Guide The Chicago Manual of Style presents two basic documentation systems: (1) notes and bibliography and (2) author-date. Choosing between the two often depends on subject matter and the nature of sources cited, as each system is favored by different groups of scholars. The notes and bibliography style is preferred by many in the humanities, including those in literature, history, and the arts. This style presents bibliographic information in notes and, often, a bibliography. It accommodates a variety of sources, including esoteric ones less appropriate to the author-date system. The author-date system has long been used by those in the physical, natural, and social sciences. In this system, sources are briefly cited in the text, usually in parentheses, by author’s last name and date of publication. The short citations are amplified in a list of references, where full bibliographic information is provided. Aside from the use of notes versus parenthetical references in the text, the two systems share a similar style. Click on the tabs below to see some common examples of materials cited in each style, including examples of common electronic sources. For numerous specific examples, see chapters 14 and 15 of the 16th edition of The Chicago Manual of Style. * * * * * Notes and Bibliography: Sample Citations The following examples illustrate citations using the notes and bibliography system. Examples of notes are followed...
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...Frankenstein by Mary Shelley Key facts full title · Frankenstein: or, The Modern Prometheus author · Mary Wollstonecraft Shelley type of work · Novel genre · Gothic science fiction language · English time and place written · Switzerland, 1816, and London, 1816–1817 date of first publication · January 1, 1818 publisher · Lackington, Hughes, Harding, Mavor, & Jones narrator · The primary narrator is Robert Walton, who, in his letters, quotes Victor Frankenstein’s first-person narrative at length; Victor, in turn, quotes the monster’s first-person narrative; in addition, the lesser characters Elizabeth Lavenza and Alphonse Frankenstein narrate parts of the story through their letters to Victor. climax · The murder of Elizabeth Lavenza on the night of her wedding to Victor Frankenstein in Chapter 23 protagonist · Victor Frankenstein antagonist · Frankenstein’s monster setting (time) · Eighteenth century setting (place) · Geneva; the Swiss Alps; Ingolstadt; England and Scotland; the northern ice point of view · The point of view shifts with the narration, from Robert Walton to Victor Frankenstein to Frankenstein’s monster, then back to Walton, with a few digressions in the form of letters from Elizabeth Lavenza and Alphonse Frankenstein. falling action · After the murder of Elizabeth Lavenza, when Victor Frankenstein chases the monster to the northern ice, is rescued by Robert Walton, narrates his story, and dies tense · Past foreshadowing · Ubiquitous—throughout...
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...When I received a copy of James S. Valliant’s book, The Passion of Ayn Rand’s Critics: The Case Against the Brandens, I was a little apprehensive about reviewing it. It seems that every time a discussion commences about the “juicy” bits of Ayn Rand’s sexual and romantic entanglements, it takes on a life of its own, and the discussion never seems to end. Cyber-forums can’t even mention this book without provoking hundreds of rancorous posts among people who are still personally involved in the developments surrounding the break between Ayn Rand and Nathaniel Branden and Barbara Branden. It’s as if the War of ‘68 is still raging. I was fortunate when I came to the study of Ayn Rand. I was eight years old when Rand and the Brandens went their separate ways. I knew none of the principals involved, and didn’t actually discover Rand’s work until nearly ten years later—when I was a senior in high school in 1977. And even after I’d discovered her work, I'd read everything she wrote without the assistance of going to live lectures or attending group meetings of people sitting around a vinyl turntable or an audio-tape player, listening to recordings of said lectures. I eventually listened to the vast bulk of those lectures as background for the preparation of my book, Ayn Rand: The Russian Radical, but even that research was pursued independently. My work was not the product of any assistance from any Objectivist institute or organization. Around 1992, however, as I was researching my...
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...A TEACHER’S GUIDE TO THE SIGNET CLASSICS EDITION OF G EORG E B E R N A R D S HAW ’S PYGMALION By LAURA REIS MAYER BUNCOMBE COUNTY SCHOOLS, ASHEVILLE, NORTH CAROLINA S E R I E S E D I T O R S JEANNE M. MCGLINN, Ph.D., University of North Carolina at Asheville and W. GEIGER ELLIS, Ed.D., University of Georgia, Professor Emeritus 2 A Teacher’s Guide to the Signet Classics Edition of George Bernard Shaw’s Pygmalion TABLE OF CONTENTS An Introduction .......................................................................................3 Synopsis of the Play .................................................................................3 Prereading Activities .................................................................................6 During Reading Activities ......................................................................13 After Reading Activities .........................................................................21 About the Author of this Guide .............................................................29 About the Editors of this Guide .............................................................29 Full List of Free Teacher's Guides...........................................................30 Click on a Classic ..................................................................................31 Copyright © 2007 by Penguin Group (USA) For additional teacher’s manuals, catalogs, or descriptive brochures, please email academic@penguin.com or write...
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...Title: Negotiating with the Chinese: A Socio-Cultural Analysis Author(s): Tony Fang and Pervez Ghauri Source: Journal of World Business. 36.3 (Fall 2001): p303. Document Type: Article Full Text: COPYRIGHT 2001 JAI Press, Inc. Full Text: China has been one of the most favorite markets for Western firms for the last decade. However, doing business with China is considered difficult, mainly because negotiating with Chinese counterparts is quite complex. This paper analyses the negotiation process with China from a socio-cultural perspective. A Swedish multinational, Ericsson, is followed for several years and its negotiation process for different Chinese projects in the telecommunication industry is studied in depth. Based on these cases and literature a model is developed and some conclusions are drawn. Finally, managerial implications presented as four Ps: Priority, Patience, Price and People sum up the essence of Chinese business negotiation process. The People's Republic of China (PRC) started to open up its economy to the rest of the world in December 1978. Since then, Western business communities have been enthusiastic about China--the world's largest emerging market with more than one billion consumers. The Western enthusiasm for China decreased somewhat during a period following the Tiananmen Square incident in June 1989. But it rebounded and increased even more vigorously in the 1990s. China's rank in world trade rose from 32nd in 1978 to 9th today. By the...
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...G U I D E T E A C H E R’S A TEACHER’S GUIDE TO TWELVE YEARS A SLAVE BY SOLOMON NORTHUP bY Jeanne M. McGlInn anD JaMes e. McGlInn 2 A Teacher’s Guide to Twelve Years a Slave by Solomon Northup Table of Contents SYNOPSIS......................................................................................................................................3 ABOUT THE AUTHOR...............................................................................................................3 INTRODUCTION TO THE STUDY GUIDE............................................................................3 MEETING COMMON CORE STANDARDS.............................................................3 THE SLAVE NARRATIVE GENRE...............................................................................3 HISTORICAL OVERVIEW..........................................................................................................4 DURING READING.....................................................................................................................6 SYNTHESIZING DISCUSSION QUESTIONS.......................................................................9 ENRICHMENT ACTIVITIES.......................................................................................................9 ACTIVITIES FOR USING THE FILM ADAPTATION........................................................ 11 ADDITIONAL RESOURCES.....................................................................................
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...9 July 2010 1 LET 1 Table of Contents Unit 1 - Citizenship in Action Chapter 1: Foundations of Army JROTC and Getting Involved U1-C1-L1 Army JROTC - The Making of a Better Citizen U1-C1-L2 The Past and Purpose of Army JROTC U1-C1-L3 Moving Up in Army JROTC - Rank and Structure U1-C1-L4 The Signs of Success U1-C1-L5 Your Personal Appearance and Uniform U1-C1-L6 The Stars and Stripes U1-C1-L7 Proudly We Sing - The National Anthem U1-C1-L8 American Military Traditions, Customs, and Courtesies 3 9 13 21 25 37 45 51 Unit 2 - Leadership Theory and Application Chapter 1: Being a Leader U2-C1-L1 Leadership Defined U2-C1-L2 Leadership Reshuffled U2-C1-L3 Leadership from the Inside Out U2-C1-L4 Principles and Leadership U2-C1-L5 Sexual Harassment/Assault Chapter 2: Leadership Skills U2-C2-L1 Steps from the Past U2-C2-L2 Roles of Leaders and Followers in Drill U2-C2-L3 Using Your Leadership Skills/Taking Charge 57 61 67 73 77 81 85 89 Unit 3 - Foundations for Success Chapter 1: Know Yourself – Socrates U3-C1-L1 Self Awareness U3-C1-L2 Appreciating Diversity through Winning Colors U3-C1-L3 Personal Growth Plan U3-C1-L4 Becoming an Active Learner U3-C1-L5 Pathways To Success (QBOL) Chapter 2: Learning to Learn U3-C2-L1 Brain Structure and Function U3-C2-L2 Left and Right Brain Functions U3-C2-L3 Learning Style and Processing Preferences U3-C2-L4 Multiple Intelligences Chapter 3: Study Skills U3-C3-L1 ...
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...A ∑ E= mc 2 This eBook is provided by www.PlentyofeBooks.net Plenty of eBooks is a blog with an aim of helping people, especially students, who cannot afford to buy some costly books from the market. For more Free eBooks and educational material visit www.PlentyofeBooks.net Uploaded By Bhavesh Pamecha (samsexy98) 1 INFLUENCE The Psychology of Persuasion ROBERT B. CIALDINI PH.D. This book is dedicated to Chris, who glows in his father’s eye Contents Introduction 1 Weapons of Influence 2 Reciprocation: The Old Give and Take…and Take 3 Commitment and Consistency: Hobgoblins of the Mind 4 Social Proof: Truths Are Us 5 Liking: The Friendly Thief 6 Authority: Directed Deference 7 Scarcity: The Rule of the Few Epilogue Instant Influence: Primitive Consent for an Automatic Age Notes Bibliography Index Acknowledgments About the Author Cover Copyright About the Publisher v 1 13 43 87 126 157 178 205 211 225 241 INTRODUCTION I can admit it freely now. All my life I’ve been a patsy. For as long as I can recall, I’ve been an easy mark for the pitches of peddlers, fundraisers, and operators of one sort or another. True, only some of these people have had dishonorable motives. The others—representatives of certain charitable agencies, for instance—have had the best of intentions. No matter. With personally disquieting frequency, I have always found myself in possession of unwanted magazine subscriptions or tickets to the sanitation workers’ ball. Probably...
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...INFLUENCE The Psychology of Persuasion ROBERT B. CIALDINI PH.D. This book is dedicated to Chris, who glows in his father’s eye Contents Introduction v 1 Weapons of Influence 1 2 Reciprocation: The Old Give and Take…and Take 13 3 Commitment and Consistency: Hobgoblins of the Mind 43 4 Social Proof: Truths Are Us 87 5 Liking: The Friendly Thief 126 6 Authority: Directed Deference 157 7 Scarcity: The Rule of the Few 178 Epilogue Instant Influence: Primitive Consent for an Automatic Age 205 Notes 211 Bibliography 225 Index 241 Acknowledgments About the Author Cover Copyright About the Publisher INTRODUCTION I can admit it freely now. All my life I’ve been a patsy. For as long as I can recall, I’ve been an easy mark for the pitches of peddlers, fundraisers, and operators of one sort or another. True, only some of these people have had dishonorable motives. The others—representatives of certain charitable agencies, for instance—have had the best of intentions. No matter. With personally disquieting frequency, I have always found myself in possession of unwanted magazine subscriptions or tickets to the sanitation workers’ ball. Probably this long-standing status as sucker accounts for my interest in the study of compliance: Just what are the factors that cause one person to say yes to another person? And which techniques most effectively use these factors to bring about...
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