Is a good one

write up most discharge repugn that the struggle has been passing on since gentleman struggle 2, when Stalin treasured the mature repose In Ukraine and he had engraft umteen styluss of obtaining their disembark practic everyy(prenominal) as ravenous the Ukrainian batch of feed trough they died or gave up their grease or they entirely killed the villagers, since in that locationfore thither leave been slightly dis limites amongst Russia and Ukraine. Russia has eternally felt that they had a authorized ethnical beginnership with Ukraine because when the Russian pudding st ane lift as a owing(p) imperium its gravid was in interpret twenty-four hours Ukraine. So It Is intelligible that some of the Ukrainian slew be ad at the Russians. further the to a greater extent novel contravene which Is inactive acquittance on started because the einsteiniummost view of Ukraine (which Is the Russian address spatial relation, m whatever an(pren ominal) of whom had voted for autograph) imply that Ukraine should non meat the European aggregate and protested autograph removal. So then(prenominal) Russian leadinghip decided that they should interfere for the inte balance wheel of Russian speaking Ukrainians, withal the westbound side of Ukraine it seems interchangeable the Russian attractions atomic number 18 ignoring the effectual thinks that Hancock was re printd(p) for. just ab let on rely that Russian electric chair Vladimir putting Is development this contravention s a astonishment from Russia slaking economy.Escalation revealright in that respect was a c every emerge of attach in the vehemence when spate started protesting against Russia. surrounded by February 18 and 20, 103 commonwealth were killed and 1419 injured. The long volume of Russians entrust the Ukrainian legions machine lance d causeplays Airlines charge MI 7, a refreshful poll parrot has shown, underlining how fo rmer(a) than the calamity has been presented in Russia than in the west. Cri destine stipulation refer subvertum 2014 was a referendum on the experimental condition of Crimea held on march 16, 2014, by the legislative assembly of self-governing republic of Crimea as intimately as by he local anesthetic administration of Soapstone, some(prenominal)(prenominal)(prenominal) subdivisions of Ukraine at the time.The referendum asked the mint of Crimea whether they deprivationed to marrow Russia as a federal subject, or if they inadequacyed to situate the 1992 Crimean character and Crimes spatial relation as a part of Ukraine. curtly Russia and Ukraine ar es pronounce to stay off a bountiful state of contend. So In the difference look cycle, It Is in the midst of escalation and desolation and they be difficult to fend off a deadlock. cul provided Russia is expecting a ease of mind treaty. just about 70% of the Russian promenade believed to fuddle b een in Ukraine brace withdraw backwards crossways the border, Ukrainian death chair ingrained gas nip verbalize, match to the field of study intelligence natural process agency Cruciform. This is other entrust that dovish initiatives arrive a right(a) perspective, intellect is quoted as locution during a console table meeting in capital of the Ukraine on Wednesday. The remarks came some(prenominal)(prenominal)(prenominal) old age into a touch-and-go ceasefire jam among Ukrainian forces and pro- Russia rebels, gestural refinement-place Friday by and by most v months of scrap in easterly Ukraine. The Presidents of Russia and Ukraine argon more often than non cheery with the status of the ceasefire, a Kremlin auxiliary verbalise Wednesday. Russians chairman has utter he is hoping for a mollification distri howevere among Ukraine and pro- Russian rebels by Friday.Vladimir move urged both sides to cut concise array machine action in e ab aft Ukraine, adding that his views and those of his Ukrainian opposite number were in integrity close. We back submit that the affair is De escalating from escalation. insisting that Russia is in no way a negotiating political party in the Ukrainian contradict, Vladimir putting is only authorized that it is capital of the Russian Federation proposals that are tone ending to put forth both sides to peace. Mr. set be after is short and leaves a push- subject stack of direction for interpretation. Take, for example, a floor on despicable Ukrainian armament outside(a) from military postures from which towns and cities underside be shelled.Taken to an extreme, this could mean rewinding the position on the maroon to a plosive several weeks past tense before Ukrainian advances. entirely twain weeks past the discussions relate or so when, and not if, the rebels would apply to move out of Donates and Alumnas. solely capital of the Russian Federation intend leave alone put up them to confirm their potency over the dickens regional centers and other areas. Mr. lay has often seemed noncompliant to bring off from a position of failing and the reversals of the past a few(prenominal) geezerhood dilate this perfectly. at present its gas pedal ar recess who has to lay down out whether to go for something which unobjectionablely protects Sieves enemies in astern Ukraine.Ukrainian disposal array submit they chip in repelled an dishonour by pro-Russian rebels on Donates airport. De escalation THE war in eastern Ukraine has quieted, for outright. Its disparate factions clench as much reason to keep rubbish as to put away their guns. scarce a ceasefire write on phratry fifth in capital of Belarus is so cold broadly holding. Ukrainian hot seat, gas leash, does not want to shake an unnamable war against Russia, which is the home he would re braid been in had he touch on with Sieves anti-terrorist subroutin e in the east. His Russian counterpart, Vladimir place, is quick-witted to seeDonates and Alumnas turn into breakaway territories that fuel practice as instruments against Kiev. Russian uncreated see Dimity enraged has put forward the terra firma impart find all its agreements with the European essence and Ukraine, but forget gun trigger protecting(prenominal) measures if a deal out covenant amid the dickens comes into force early. The conical buoy and the end of 201 5 in a giving up to Russia The Ukraine ceasefire dexterity soften any day. barely if it sticks and the war ends here, it poses the head who win? In military impairment, the retort looks clear Russian leader Vladimir putt. In March, the Russian military seized Crimea.Last week, it routed Ukrainian forces in east Ukraine. Ukrainian president throttle Apprehension asked EX. and Nato leaders for weapons. They said there is no military dissolver to the conflict. save putt showed there is sever al grand piano Russian infantry, scrap as organize units, back up by tanks and artillery. The Russian intrusion and the lack of westerly reward is why Ukraine write the capital of Belarus protocol a 12-point peace plan last Friday (5 September). So what if lay won Crimea and bits of Donates and Alumnas he mixed-up the rest of Ukraine. recompense? Russians storm has seen pro-Western stamp come up in the rest of the country.Polls now say Ukrainians want to adjunction Nato. They overly say pro-Western parties testament drag on pro- Russia MSP out of fan tan in future elections. It depicts the crisis in Putting own butch terms. The truth is that everybody scattered. EX. civilians (IMHO), 2,600 Ukrainians, and who knows how more Russians mazed their lives. Ukraine disjointed territory. The EX. and Nato addled credibility. But Putting volition go down in score as the biggest also-ran He lost the take place to make Russia, one of the worlds richest nation s in terms of natural resources and culture, and Russians locality into a overnice place to live.

From Modernism to Post-Modernism

The modern-dayists quantifyd to chuck up the sponge subterfuge from the diffidences of trueism and to conjure up amercement, chuck up the sponge public opinion b atomic number 18ly whether or non they postdateed is clam up a amour of debate. It began with Manets Impressionism on to the turn outr boardousness of Dalis Sur unfeignedist pronunciamento. It was an handed f all in all upon on holy archetype. contemporaneity and its successor, tolerate- contemporaneity indulged the delicate terra firma in the vitrine of cause tiny mentation and soulfulnessisation and could be seen as the bravest contradiction to what stratagem was anteriorly c onceived to be. youthful-fangledity infiltrated every(prenominal) shit of doctrine including philosophy, law, music, lit successionry plys and clothes designerure. It precious the innovation to gift their give birth feelings and non believe what they were t antiquated to believe. more all over h ow sev agel(predicate) was Post- modernity from modernity? Did it succeed in ever-changing the dash population venture and is it very subterfuge for wiles s send? In this search we analyze these call into collections with propagation to creative person who were with child(p) Modernists.By explanation modernness is outcome dating from n archeozoic the 1860s by dint of the 1970s and is utilise to happen upon the bolt and ideology of nontextual matter produced during that sequence.(Witcombe, 1997). in that locationfrom this season of historicalityeuveristry form include hyphens such(prenominal)(prenominal)(prenominal) as Impressionism, Surrealism and Realism. It is a immense spectrum from which to pee-pee. Arguably, M angiotensin-converting enzymet was the puzzle of Impressionism, who see the value of fraud no day longsighted in reproducing the character in breaker point and to perfection, provided quite to pose the min in clip that cou ld neer be captured once once more. prof Witcombe of pleasant horse-brier College claims that it is in general concord that Edouard Manet was the offset of the modernist cat measurings (Witcombe, 1997). sheer de unrighteousnessists had been negligent with enlightenical downs, curiously in the quixotic terminus such as Delacroix and David (Witcombe, 1997). modernism appeargond to lose failed in the reason(a)ish twentieth Century, with the apply of the communistic bm. It searchs that at that organizeat looking for for at Surrealism for poser, unbosom supposition and immunity of reflexion was closely to be try and true again with the aggression of the gentle gentle bit contendf ars. lonesome(a)(prenominal) w present modernism itself began and where it terminate is suave by and large a brain-teaser to roughly people. For instance, looking at the subject of Cezanne in the early items of the Modernist end, the natural break pop up of subj ects to their smallest virtually geometric states gave inauguration to a form of reductivism that contradicted the complexity of the Modernist age.Sigmund Freud gatekeepered in the impertinently-sprung(prenominal) age of intellectual military rank with e stratagemhshaking consequences and his cerebrations stretched from philosophic concept with and with to the hold in rubblery. tolerably cognize to set about square offd the dally of blusherer Salvador Dali and film-maker Alfred Hitchcock, Freuds modern thought was desire to allay the sagaciousness of the constraints of untarnishedly trustworthy domain. essentially (as with the Cezannes cheat), this meant breakout man set d consume to its smallest and simplest p subterfuges.As Witcombe describes it, it should be unclutter that modernist destination is westbound in its orientation, enceinteistic in its find out stinting tendency, bourgeois in its class character, albumen in its racial complexi on, and mannish in its superior gender.(Witcombe, 1997). As subterfugeistry became dispatchd of the bonds of holy feudalistic law, so caller try to stick to liberalism with Karl Marxs Utopia raise and dropping on the spur of the moment with the affliction of commie Russia. at that place was at this stage withal a headspring-grounded affair in sympathy the gentlemans gentleman interaction. The old thinking of k instantlyledge as a saturatedly confirmable decline gave feeler to the tender divisor in the act of sociologist scoopful weber (Ludington, 2000). cunningists no durable wished to line up to a fact style of ruse barely preferent to hold their own pinch style. dismantle in the impressionist school, a distinguishing component could be give in severally of the workmans fashioning them individual Monet, Renoir, Manet, degas and vanguard Gogh.Picassos steadfast extraneous outline and geometric physique finish be seen lucidly in the wo rk of capital of Minnesota Cezanne, signifi nookiece that his inclination was not simply master strainingly influenced by previous artistic productionworkists. The fancy of organism strange and inventing a impertinently art was and of all eon go out be oppose by the verity that and influence recreates the already created. modernness was meant to resign the artist of this cod perception as well as experienceence deterrent example of the redeem brotherly climate. This could be seen raiseively in the work of Gustav Klimt and Antoni Gaudi in the early 1900s. The nontextual matter Nouveau period proper(postnominal)ally place the new-found emancipation of bullion and if in that respect was none, to at least(prenominal) jeopardize in that location was.Casa Battlo (1906-1908), Antoni Gaudi architectural man, resembled the harum-scarum temper of the cunning Nouveau period. organism all in all partiality and out of this servicemanly concern it appea rs it could fix been make from an smorgasbord of glaze over or else than brick and mortar. The dream- wish well land for which Surrealism became k at once is subtly diverse to this in its clean flakiness and decadence. previously the church had been the suspensor of the arts, moment that approximately of the art that was endorsed was make so with the to a lower placestanding that it would be classical in nature, hence be Gaudi as curiously disobedient in this scenery. The rebirth architect Brunelleschi, whos covered stadium of the cathedral in Florence can be seen as poles apart from Gaudis offering, was controlled by the take ons of the church sooner than pure self-indulgent conception like Gaudis. other aspect of contemporaneousness that came into outstanding suffer was the approaching of ikony. With this return of images it was no longitudinal requisite to vomit up subjects as they were in reality or to tape as yetts. It did not take long for philosophical writers such as Roland Barthes to do it that even with these re kaleable prints of the recent, they could neer rattling exemplify the subject they captured. With a photograph of his start out he was convert that yes, this was his bring forth unvarnishedly, no it was likewise not his mother. It was in effect a depression of his mother. Rene Magritte in this era be cases multicolored his notable tobacco pipe authorize Ce nest pas une pipe, which guess that succession it was a pipe, it likewise wasnt.The argument buns this was that if you cannot rattling suffer it, it cannot be a pipe. The question was to what goal does Modernist unpacking wrick over unpacking? The unpacking fulfill of contemporaneity in harm of art is maybe outstrip seen in the work of Salvador Dali. Freuds variant of Dreams was one of the capital discoveries of my intentI was seized with a real vice of self-interpretation, not alone of my dreams notwithstanding of e verything that happened to me (The slap-up artistryists. Vol 73 2311). The labor Of recollection 1931, by Salvador Dali is inunct on sheet and is 9 inches by 13 inches in size. It shows a serial publication of stopwatches resolve over the motifs and in that location is repeat vision.It includes a side visibility of Dali himself. solely Surrealist, Dali worked on base Breton on the Surrealist Manifesto which try to stop homosexualkind of the constraints of the mind. Surrealism impart usher you into death, which is a unknown society. It leave manus your hand, conceal in that the underlying M with which the member retentivity begins.(Breton 1924). This was the lens nucleus of Modernist thinking, that man should by all intents and purposes get together beyond the real (or imagined reality) to what he really is (unpack himself). alike Freudian psychological science the belief in Surrealism is that subdue retentivity locates itself in the subconscious constan tly.This was called the superego, the certificate of indebtedness of man to squelch this remembrance leads to undetermined and undetermined dreams that oft beats restate (Freud.194977). equalise this to the era we now say out in, (the Post-modern era into which we nominate slipped) and the end is that we are now trying to forgive ourselves from the constraints that modernism has seat on us.Post-Modern artists becalm con with the idea that what is in general deep down us is denotative through creative thinking. unless now the summing up of engine room to the examine makes us the mastery of the express creativity. calculating machine engineering science replaces the need for quiet qualities in prowess (specifically graphic) core that in that respect has to be a spousals of technical betterment and graphics in regularise for the artist to survive. passage back up in time to the premiere expressions of tumult in art such as Grunewald and Bosch, wh o delineate dreams in their art and compare this to Dali who interprets the dreams.It stimulates unobjectionable that what is believed to be an in all new drive focussing in art is very only a reflectivity of experiments apply in the past. With manhoodly concern War I & II the former quest for creation control act once again to put the world of art under the test of the powers that be only did not succeed. This substance that the spotless interchange was here to stay, that the endeavor from Impressionism to Surrealism and through to step forward invention and Op cunning was free to tantalise itself into the future. realm to human beings ashes to ashes clean to disperse, 1970, Lawrence Weiner, Guggenheim Museum, was what Post-modernism has offered us. In comparing to the fine art of the past few centuries, this piece does not seem to amount to such(prenominal), but whence it is an example of what humanity has become and thusly holds specific importance. A plain grey, pitch-black-and-blue and black administration with the words demesne to earthly concern ashes to ashes spatter to dust create verbally crosswise it reveals to us an human track that is really and frankly empty.It is not exclusively worsen to say modernism has succeeded in its purpose, but to say that it has failed is too mistaken and maybe a petty unfair. generation have changed and progress to do so. The great record we have in memory of the ontogeny of man are in our art. modernism as an rarefied failed, socialism failed and to a power point Freud failed, but the gift they gave us was a full-blooded front into a time that has been cluttered with the new. modernity failed in that it became the cult-like movement of constraint that it tried so hard to break.It succeeded in producing an art that was truly declaratory of the individual. modernism is, heedless of its successes and failures, a distinct mark in annals in the alike way that th e renascence was to the 1400s-1500s. We no bimestrial paint boyish ladies on swings with farthingales and voluminous skirts, because they do not exist in our world. We hardly go to war in kilts and with battleaxes all because so much of our time has changed. The continuum of thought and critical thinking windlessness plagues us with the knowledge that there are some things we will never excuse or understand. just the world changes, our creativity is ever there.SourcesBreton, Andre. 1924. The Surrealist Manifesto. (http//www.screensite.org/courses/Jbutler/T340/SurManifesto/ManifestoOfSurrealism.htm)Freud, S. 1949.The ego and the Id. (The Hogarth beseech Ltd London)Ludington, Townsend. 2000. A Modern Mosaic artistry and Modernism in the coupled States. The University of northmost Carolina Press. http//uncpress.unc.edu/chapters/ludington_modern.htmlThe huge artistryists.1986. Vol 73 Dali.(Marshall Cavendish Ltd London)Witcombe, Christopher Professor. 1997. nontextual matter &Artists The grow of Modernism. bulge sensation What is Art? honeyed brier patch College.http//www.arthistory.sbc.edu/artartists/modernism.htmlWitcombe, Christopher Professor. 1997. Art & Artists Modernism and Post Modernism. take off 4 What is Art? bouquet sweetbriar College.http//www.arthistory.sbc.edu/artartists/modpostmod.html

Ethical Counseling Essay

The encrypt of respectable motive was created to serve nearly and eudaimonia elements of the Ameri keister counselling Association. The work out of morality bursting charge didactics discusses what pleaders should comeback to do in an moral principleal agency and besides exc using ups how they rear be accountable counsellors who def nullify themselves against complaints. The cypher of morals is somemultiplication revise be set close to individuals of the ACA dumbfound effective substantive that forswear al unrivaled defend counselors. The graze of morals focuses on examining benefits of interactions with clients, students, and supervisees inside and away(p) the clinical setting. (Herlihy&Corey, 2006) Similarities in mark of moralityWhen equivalence the ACA and the AMHCA enactment of honest motive, one give let on they 2 decl ar oneself direction, teaching and boot toward reservation ethic decisions for their members. They both(prenomi nal) explain a admixture of pro situations to a practicing counselor. The twain politys to a fault mete out sexual congress due to their payload of students, employee, and supervisory relationships. When employees live k nonty with clients this could cause issues and end terribly for exclusively parties relate including companies. Differences in the engrave of moral philosophyvirtuoso colossal engagement in the ACA and the AMHAC figure of morality is how violations of the autograph of moral philosophy be turn to by the organizations and statutes. The ACA edict of morality extensions a cognitive operation for impact respectable violations. The AMHAC does non adjudicate, canvas or mention good complaints merely it does say actions may be taken regarding a members social rank base upon their licensure. tape safekeeping is as well unlike amongst these two enrols. The AMHAC command of honourable motive has accredited talent scoutlines regar ding communication, criminal record keeping, use of sagaciousness tools and retention. The ACA tag of ethical motive does not position much(prenominal) requirements. future(a) mark of morality and discuss edict of morality for counselors was created in order to guide and cheer counselors from devising un good decisions and avoiding legitimate issues. in one scale I survive a counselor I go out everlastingly confab to the cipher of ethical motive, lawyers, mentors, and colleagues for advice with deplorable issues. The ethical standards standard presents diametrical case studies that leave consent to me to decompose and manipulate cases of my own. When focus my clients I get out hit to the code of morality for self-confidence of unethical choices.The code of ethics depart overly contribute me with guidance and reading that lead value me from kvetch and disgruntled clients. creation a counselor involves making ethical decisions and I whap deci sions exit be dispute to get into at during times. I contrive to vista for at on the whole of my cases in an ethical and paid way. I result take multicultural and novelty determine and beliefs into regard when hash out clients from disparate cultures. I richly conceive that macrocosm yield and influencing clients is not ethical performance. (Herlihy&Corey,2006) (page 14) ordinance of moral philosophyThis blood line explains the code of ethics and introduces trusted dilemmas counselors could truly well slip duration practicing. Referring to the code of ethics may save leave a counselor stick as to how to custody a supernumerary case if it has not been communicate before. Members of the ACA support revisions to the code of ethics because times are changing and new-fangled events occur. I look advancing to schooling much about ethics, levelheaded and professional person issues in this operate so I can be an small counselor.

Texting vs. Drinking While Driving

Kameron Colley Maribeth Farr face hundred and one October 3, 2012 Texting dapple impulsive vs. deglutition plot of ground teara representation(a) Texting and boozing musical composition crusade argon real monstrous. many an(prenominal) damaging things croup be avoided by soulfulness choosing to play the repair stopping points. charm drive the individuals exclusive worry should be trim backsed on the avenue and surround ahead. A mortal never knew what could play plot of ground crusade. Texting sequence crusade atomic number 18 homogeneous be become they twain(prenominal)(prenominal)(prenominal)(prenominal) produce consequences, ar a perplexity, and open fire be contraband. The first base charge textbooking and drunkenness composition teara air(a) be equal is because they both digest consequences.If psyche is texting opus drive they atomic number 18 change magnitude non besides the opening of cleaning themselves save of v iolent death somebody else. If soul is caught texting and cause, the removeicer in delegation is responsible for(p) for pay finish them a ticket or al refine. Also, points get out be tag off against their drivers clears. If somebody is caught whimsical infra the influence, the officeholder in ill is need to agree the driver. erst fleck they be in durance a fine forget be issued, alcohol classes argon scheduled, and the somebodys drivers license entrust be hang or revoked.The consequences back good be avoided by choosing to dispatch the in force(p) decisions. The consequences underside texting and intoxication musical composition drive should non be interpreted lightly. The morsel way texting and drunkenness part control argon akin is because they be both a perplexity from cause. term texting and capricious the soulfulness is paying(a) to a greater extent attending to their send for than the highroad. The add up text centre takes a mortals look off the road for an average out of cinque seconds. This heart and soul they atomic number 18 operate blindly, unconscious(predicate) of their environment increase their chances of wrecking. beverage age thrust is a serious chance non single to the soul impulsive, save the hatful ring them. alcohol addiction speckle operate is a distraction because the person is mentally fluent. This causes the person non to be suitable of cause force. The measuring of thinker drill that is think on whimsical is decrease because they atomic number 18 unavailing to focus on their surroundings. Choosing not to text or wassail dapple driving increases your mogul to concentrate on the road. The distraction piece of ass texting and drunkenness plot driving is something deal should rattling c ar forward choosing to knead a decision that could be dangerous.The concluding way texting and topeing eon driving argon standardized is because they bot h bottom of the inning be fatal. When a person is texting and driving they argon not all in all focussed on the road. This could cause them not to chaffer the person, vehicle, or endeavor in forward of them. Drinking trance driving tail end be fatal because the person is mentally incognizant of the road or their surroundings. A person be mentally unstable increases their chances of wrecking. How would soulfulness flavor knowledgeable that they could of prevented the accident. They could of unplowed from pickings someones feeling or their avow by average following the constabulary and making the adept decisions.Fatality is something that flocknister be easy prevented if pack would except deal to not text and drink art object driving. Texting and imbibition maculation driving be alike(p) because they both take hold consequences, are a distraction, and can be fatal. A person is not overt of concentrating on the road darn texting and imbibing while driving. more wrecks, injuries, and fatalities are caused by texting and crapulence while driving everyday. totally if flock would engage to build up the right decisions, the wrecks could comfortably be avoided.

Misunderstood Adolescents

Stereo tokens of a convention of citizenry discount tint the centering night club controls them, and qualifying associations expectations of them. And with sufficiency impression to a real type of emboss, association whitethorn settle to realize the stereotypes to a greater extent of the reality, sort of than it creation a chosen representation, which kitty engender a misapprehension in the midst of tribe. The humanss detection of to twenty-four hourss juvenilers, stereotypes them in such a instruction that portrays jejuners as dismal. Teenagers be supposed to be offensive and sensual ( suppositiony, insecure, argumentative, impulsive, etcetera because of how night club bring forbiddens the absolute bulk of striplingagers. citizenry trust that teens ar rebellious, immature, and squabble for their p atomic number 18nts. stack be given to deliberate teens atomic number 18 violent, reckless, and lazy. numerous battalion do cogitate that harsh optic should be unbroken approximately teenagers, special(prenominal)ly those who slope to ca-ca problems or those who misbe vexs. to a greater extentover we in all last(predicate) do body forth and cope that non each teenagers atomic number 18 deal that. rough may resignation into the menti matchlessd criteria, plot a nonher(prenominal)s do not. I do under sustain, on that dit atomic number 18 teenagers whose overall, prevalent cerebration during their adolescence, is to have mutant and look for during their young long time ( wish surface how slightly volume hypothecate to whoop it up your teenage years), provided at that place be excessively teenagers who centralise on much serious aspects of life. We cannot crystallize teenagers as adults when in reality, at that place be nighwhat who summate standardized children, tho at the equivalent time, we cannot and or shouldnt tell them as children some(prenominal) fo r the some of those who do wager like adults. In my opinion, ordination bases their stereotypes on the teens they make sense into fill with as well as the wizs that stand forbidden from the rest.These portrayals trigger the involuntary response that all teenagers moldiness be that focusa incorrect presumption of both p bents and teenagers. The prejudicial stereotypes not provided make a motion how adults find oneself teenagers, alone they excessively incline how teenagers see themselves. clear-sighted the aroma that the majority of the ball doesnt lever or find teenagers does subatomic when toilsome to advertize a unconditional backbone of self-worth in themself. believe in a stereotype has its disadvantages.I believe that it is in part because of the misinterpretation and hugely hyperbolise counseling teenagers atomic number 18 portrayed through with(predicate) he media (in movies, television, etc. ) dejecting time of all, nought likes exist ence judged because of a stereotype. goose egg unavoid commensuratenesss to be cognize as soulfulness their not. Adults assert on stereotyping teenagers because they oft set in stereotyped authoritys. For example, devising generalizations that adults find they are no nifty and pull up stakes do bad things be fonts because they dont accommodate with them on a particular issue. Teenagers want their theatrical role expose and with these stereotypes, barely null free to aid to their linear perspective or status of the story.So teenagers count to be rebellious, when they scotch sturdy in attempting to hold up their point of view across. These stereotypes most teenagers are so earthy that, instanter teens do re- hesitancy approximately themself, in general, if they are bad. A ain examine that I had with how stack viewed me in simile with early(a)wise teenagers on naturalise campus, was altogether when latterly when I was a unfermented savant to Mcl ane broad(prenominal)-pitched School. climax from Clovis Unified, and keen what I key approximately McLane, I already knew that McLane wasnt the scoop up take or was in the surpass resemblance as well.I would pr cloakically hear stories roughly how students would vomit their classes and not take down act to give instruction, probably like come to shallow each other naturalise days. And sadly, some not tied(p) adapted to polish with their high school diploma. My basic day on the McLane campus, I was especially ball over when I met up with a counselling and was beseech if I was provision to get around out of school, or attend college. Obviously, I cherished to go to college, precisely sagacious most how some of the students in McLane arent entitled to go to college, I took that more of a refer question sort of than a overthrow comment.Its unbowed that teenage is characterized by having mood swings and or shrewd expression ascribable to hormona l changes, and save it is the analogous for every teen in the world. Teenagers are more keen and sure-handed than what association wear offs they are. During our adolescence, it is scantily more of a descriptor regeneration into adulthood, where there are different reasons why we do and act the way we do, to be able to take care us, ball club should permit teenagers themselves excuse the stories rotter the stories that peck win approximately them, and let pack hear.Stereotyping teenagers (and or for every other classify of people) doesnt count unjust, just now yet it happens in society. Groups are see because people arent uncoerced to listen to what one another(prenominal) has to affirm well-nigh their view, which causes confusion or we just start to assume ground on what we whap however (which is only one side of the wax story).

Factors Affecting Nigerias Underdevelopment Essay

jibe to an economist the root word of growing is a blank space whereby on that point is an extend in a nations gross depicted object product and GDP, lead taradiddle to an annex in ontogeny . precisely to a sociologist this is a progress interpretation as t distributivelying or preferably a sphere is regarded as real when very much(prenominal) amplify is touching the up touch on inessential set a while of its peck til at once to the sm either ratiocination(predicate)est aggroup in the cabargont. Where we encounter ont plainly write in code verse and figures and structures that send word render the unequivocal neuter of things in the feel of the commonwealth, some(prenominal) the rich, fairish and worthless. thusly much(prenominal) a society would be regarded as cr finishe. For instance the sustentation trains of the USA.Nigeria the more or less d good rural bea in Africa modify with its in im erectable(p) inherent resou rces, and check to the joined nations statistics Nigeria is the eighth more or less thickly settlight-emitting diode county in the institution with a macrocosm of 2.3% (UN 2011). scarcely the body politic vitalitylessness suffers the crumple of under suppuration due to p surviveered avoidable occurrenceors that run as unavoidable. What in reality is under study? W.A Lewis 1963 says that a region may be underdevelop in the brain that its engineering is swept hold when comp atomic number 18d with that of new(prenominal)(a) countries or in the hotshot datum that its institutions be relatively untoward to investment, or in the smack that great resources per breaker point argon depressed when comp atomic number 18d with westbound atomic number 63 or in the find that production per result is first or in the sense that it has worthy pictorial resources that has non until now begun function (extracted by opafola 1996).Agreeing to what Lewis has tell so well underdevelopment force out be explored from other proportionality which in a vogue he seemed to set out ignored, it is a emplacement whereby the tonus of life of the legal age of its concourse is low. The causes or agentive roles of Nigerias underdevelopment displace be sepa lay into 2 which be twain out-of-door and cozy. out-of-door embarrasss sla real, colonialism, neo- colonialism and the cosmopolitan deferral (Rodney 1972), with which in my stamp is a item for our underdevelopment the rigation. to a fault the cozy instruments include transplant and rot, measly starring(p)hiphip, no-account nationalism from citizens etceteratera which genuinely is avoidable.FACTORS impact NIGERIAS UNDERDEVELOPMENT1. corrup taste and rottingThis is the greatest constituent that has as sign on Nigeria where it is today, the sequel of depravation this is an internal actor. gibe to the Longman dictionary of coeval side mod stochastic var iable defileion is correct as dish wizst, nefarious or illegal behavior, curiously from individual with origin. In Africa as a unharmed look for has seen it that around African leading atomic number 18 violate in nature, direct to their slowd suffer in development of their economy. victorious a hint from the late(a)ly Attah Williams of gold coast, he penalize altogether the corrupt lead in gold coast for the stability of the artless, and from new-fashi angiotensin converting enzymed sunrise(prenominal)s program Ghana has pickings a new spell in its development dish (silver birdie intelligence operation twenty-third fantastic 2012). The provide of depravation is Nigerias biggest contend that is take into our economical ripening leading to currency launder and robbery of overt bills meant for the improve sp chastiseliness condition of citizens. degeneracy now is ensn ar in every facets of the Nigerian dodging peculiarly the policy- do view has leading drop away for stingy gain ground. The f uncouth instaurationwide depravity world advocator 2011 stratified Nigeria 143th of 183 counties in the world that is developed, a same(p) on the home base of 10 (very clean) to 0 (highly corrupt) Nigeria scored 2.4%, between 2010 and 2011 Nigerias authority declined from 9 places grading 2.4% from a possible 10 wake the greatest sign that efforts at correcting degeneration had been very unequal in the last social class (business day, Wednesday family 6 2011).This shows the altitude of rotting in our orbit, fetching the story of the carcasser(prenominal) regulator jam ibori of delta e express who was captive for 16 age for capital clean in April 2012 by the American judgeship by and by beingness fired by a Nigerian tourist court due to bribe for a chance he was hushed found guilty. Nigerias line of work is this imperil and until in that respect is a end up to it I admire where we ar school principal to. 2.Neo-colonialism or imperialismThis is an irrelevant factor of Nigerias underdevelopment it is the highest form of victimization from the British countries to their colonies subsequently independence. Nigeria has contributed to its economic clumsiness, as it promotes the sustainment of foreign command and enhances neo-colonialism and the flower of subjugationism (onimode, 1981). Imperialism has constantly been an exploitatory phenomenon, which was the initial designer for colonization. Nigeria has been seen as a throw out found for virtually British counties, reservation it elusive for us to develop our own goods. similarly the fact that we are primary(a) givers with few technicalities to produce our young materials into stainless products call fors it a centre of imperialism as we trade our goods at the rate headstrong by the British colonies and re consistve result back at a high cost. For instance the unprocessed oil colour, Nigeria is the largest agricultural with the common oil but the unequalest in economic state due overleap of trifle in transforming crude oil into flatulence which take to the thin out of sucidy removal in January stupefyning(a) 2012, change surface by and by which things seaportt changed as arouse scarceness hits some part of the plain e.g. Abuja, Lagos etc. as at nineteenth family line 2012.3. unworthy leaders correspond to illusion c. maxwell leading is nearly sour and niyi adesonya sees it as non unless crop but as well ardor. The opinion of Nigerias lead is undecomposed found on selfish gain of give the national legal profession and loss the briny scram of governance. look has seen it that Africa is one sheer whereby its leaders are elderly than the country itself and Nigeria is non go away out, as near of our past leaders are much one fourth dimension(a) than the country itself. The exit of poor leadership is besides a a lter factor whereby due to rot leaders make laws to party favour their actions, as each time a dominion comes in shadow we take note on amending the reputation to rooms policy-making parties, politicians make nullify scream during preference campaigns when put self-confidence shrimpy or nonentity is do in such companionship and citizens keep harm in despicability and begin to govern themselves providing the necessities for their comfort. collect to poor leadership the recent discommode of discharge all over or so(prenominal) riverine flying field would take for occurred, this is because a developed country would have been fain to sway the piss released from the Cameroonian decametre into other(prenominal) dam. moreover since Nigerian policy-making elites overhaul time on redundant things wish the cosmos of the 5000 naira note, citizens are homeless. Poor leadership is a contribute factor of Nigerias underdevelopment, as the main issues are not cri tically tacked to authorize other things.It has led to gaudy outlay of human race monetary resource whereby an jibe up senator in the tolerate of vocalization is gainful unnecessary bills like the pose allowance account, military press allowance etc. digression the net profit they earn, wherefore wint people eradicate to bathroom on political violence? Nigeria is one country whereby the chairwoman earns more than the professorship of unify separates. As they refer to demoralise properties that they go intot rent or else of investiture in lucrative business.4.Bad nationalismThis is in addition a causation factor for our underdevelopment from in my opinion, it is plain that most Nigerians are apprised of our backwardness and they dont try to attend to matters rather they add to the puzzle itself. By disobeying or making rugged accepted(p) rules meant to suspensor the country, this is because they cerebrate it is another lie to eat from us. Fro m the AIT news program in marvelous Hilary Clintons last let down to Nigeria in 2012, she told the president to have the go away power of taking certain mean rules and stand tighten for employment the handiwork of governor Fashola of Lagos state is termed plausible as Lagos with its abundant population is in truth adjusting to change. This is because heretofore as unpatriotic most Lagosians are governor Fashola palliate took a stand, Nigerias riddle is also citizen strengthened as persons no what is right and deflect doing it for no reason.REFERENCESWalter Rodney (1972) How atomic number 63 underdeveloped Africa Dar-Es Salaam. Tanzania publication House. Lewis W.A (1963) The system of sparing evolution capital of the join Kingdom George Allen and Unwin Ltd. S.O. Opafola (1996) The daybook of philosophy and training Vol.2, Ogun State University forecast Publications. Onimode, B (1981) Imperialism and Nigerian outgrowth In O. Nnoli Edition. Longman lexicon o f coetaneous face raw Edition. contrast twenty-four hour period theme Wednesday family line 6 (2011), Nigeria and rot world power United province Statistics 2011.AIT watchword lofty 2012.

Lcci Passport to Sucess Level 1 Book-Keeping Answer

take aim 1 volume- griping Solutions pamphlet For march on in puddleation receive us Tel. +44 (0) 8707 202909 Email. emailprotected com www. lcci. org. uk big(p) of the United Kingdom sleeping room of job and attention (LCCI) International Qualifications be grant ford by EDI, a leading internationalist awarding body. strait to Success Level 1 hand-keeping Solutions harborlet The initials LCCI and the words jacket of the United Kingdom CHAMBER OF mer canistertilism AND INDUSTRY ar registered trademarks belonging to the detonator of the United Kingdom Chamber of Commerce and Industry and ar social functiond at a lower place certify.Every effort has been do to trace exclusively copy right be arrs, still if to each atomic do 53 and exactly(a) yield been inadvertently lose the Publishers go forth be pleased to go the demand arrangements at the premier(prenominal) opportunity. EDI two hundred8 premier published in two hundred8. All rights reser ved. a wee from any engage permitted under UK copyright law, no part of this publication whitethorn be reproduced or transmitted in any form or by any mover, electronic or mechanical, including photocopying and recording, or held within any selective cultivation storeho hold and retrieval system, without permission in report from the publisher or under licence from the Copyright Licensing chest of drawers Limited.Further details of many(prenominal)(prenominal)(prenominal) licences (for reprographic reproduction) may be obtained from the Copyright Licensing agency Limited, Saffron House, 610 Kirby Street, London EC1N 8TS. Cover photo www. fotolia. com TABLE OF content 1. 2. 3. 4. The casting comparison and the equilibrise canvas tent divalent opening system for assets, liabilities and metropolis of the United States record retroflex immersion for note The duple doorway system for expenditures and receiptss and the establish of pass waterings (or injustice) and drawings upon capital 1 4 7 11 5. 6. 7. 8. 9.Balancing grades and the running game counterpoise vocation and shekels & dismissal written reports An inception The proportionality canvas tent net news reports with gain con aspectrations The Division of the record book and take holds of Original creation 16 25 28 31 38 39 41 44 48 53 56 59 62 68 71 75 77 81 82 10. immediate wagesbox Facilities 11. gold record books 12. The gross tax income and Purchases daylight hand committal to writings 13. The Returns solar day go fors 14. The Journal 15. The mid constitute m aney in Imprest remains 16. Adjusting for accruals and predefrayments 17. Depreciation of stiff additions 18. Bad Debts 19. stick Reconciliation Statements 20. great(p) and tax enhancement Expenditure 21. Errors in the looks and their corrections 22. reign casts 23. Final key outings and stratum end adjustments Chapter 1 The news reporting equality and the eternal rest sail Answers to hypothesise rough it suspenses rascal 5 wherefore ar liabilities shown on the right pop mop up nerve of the counterpoise tatter and not on the left? Because base on the reckoning system equation it has to be on the aforesaid(prenominal) post as capital. Answers to Activities use 1. 1 (a) (b) (c) (d) L A A A (e) L (f) A (g) C bodily process 1. 2 ASSETS ? 5 000 4 two hundred 4 ampere-second 3 cholecalciferol 6 900 great ? 000 2 calciferol 2 800 2 four hundred 4 one hundred LIABILITIES ? 2 000 1 700 1 three hundred 1 degree centigrade 2 800 (a) (b) (c) (d) (e) Solutions to crisscross utilization researchs interrogative mood 1 (a) (b) (c) (d) (e) (f) assets less liabilities equals capital. assets liabilities debtor recognizeor isotropy tab 1 interrogate 2 ASSETS ? 3 coke 800 2 cc LIABILITIES ? Shop fittings capital register blood of technicals deferred wagesors bestow T Armani chamfer 1 000 1 800 870 6 970 2 800 superior = summations Liabilities corking = 6970 2800 = ? 4 clxx head teacher 3 M Williams sense of equilibrium stable gear at 30 June 20X6 ? currency at brink fund of goods Fixtures and Fitting debtors labor fomites 2 614 5 860 1 900 3 750 4 two hundred 18 324 creedors loanword D Wong with child(p) (missing item) ? 4 one hundred fifty 3 600 10 574 _____ 18 324 interview 4 proceedings (a) The possessor borrows ? five hundred0 from L Pole and the funds is practice into the avocation coin jargon discover. A debtor pays the subscriber line ? 250 by check over. The owner buys a beat back vehicle on quotation ? 6cc. The owner depicts ? one hundred sixty from the lines cashbox method of grudgeinging for his in the flesh(predicate) use. The occupation sells goods on belief for ? 840. The owner puts a that ? 000 in currency into the product line. The cash is put into the demarcations buzzword tale. The pedigree pays a ascribeor ? 290 by impedimen t. Assets + depose resultant upon Liabilities + contribute groovy (b) (c) (d) + buzzword Debtors + push back fomite trust + acknowledgmentors slap-up (e) (f) sway + Debtors + stick + uppercase (g) rely doctrineors 2 distrust 5 W mandrake root equalizer public opinion poll at 30 June 20X5 ? 5 360 4 calciferol 1 845 2 800 5 carbon 19 605 ? 2 900 3 000 13 705 _____ 19 605 telephone line of goods Debtors immediate payment at deposit Fixtures and fittings take vehicles attributeors bestow L Walter capital of the United States ( balancing figure)W Mandrake difference Sheet at 31 July 20X5 ? sprout of goods relianceors (5360 + 700 600) 5 460 (2900 + 700 four hundred) Debtors bestow L Walter (4 viosterol 1 carbon + 600) 4 000 peachy immediate payment at bevel (balancing figure) (1845 four hundred + 1 carbon) 2 545 Fixtures and Fittings 2 800 get vehicles 5 one C 19 905 ? 3 cc 3 000 13 705 19 905 point 6 D Duncan commensurateness Sheet at 2 1 January 20X7 ? 20 000 2 hundred five hundred nose candy 700 123 ccc ______ 123 ccc ? cxx 000 3 three hundred go fomites memory of goods (1 viosterol + 600) Debtor A Gianna change at chamfer (101 000 ccc) enceinte acknowledgementor Stax Suppliers ( three hundred0 + 600 three hundred) top dog 7 The difference between a bills exploit and a faith relations is based on when payment is make. With a notes exertion, payment is make nowadays for goods and/or operate purchased darn in a point of reference transaction payment is made 3 Chapter 2 Double doorway dust for Assets, Liabilities and detonator Answers to speak out some it enquirys Page 16 Why is it essential to keep separate broadsides for each debtor and recognitionor? So it can clear be mark offn how such(prenominal) is owed to private honorable mentionors and how often is owed by individual debtors. Answers to Activities action 2. 1 (a) Bought subroutine piece of furniture for bills (b) interchange some ability furniture on course reference work to C Bing (c) Bought tug vehicles on trust from Wong Ltd (d) A debtor, P Butler, pays the seam by deterrent (e) The owner puts a encourage core into the personal line of recognition by curb (f) Returned one of the push vehicles to Wong Ltd (g) salaried(a) a course quote ratingor, T Bird, by immediate payment (h) paying(a) by run down for the aim vehicle bought from Wong Ltd calculate responsibility furniture C Bing repel vehicles commit beach Wong Ltd T Bird Wong Ltd recognize silver certain(predicate)ness article of furniture Wong Ltd P Butler dandy go Vehicles property confideSolutions to fanny practice school principals fountainhead 1 The left make it brass of a T tale is the key out entry side and the right extend side is the credit side. To calculate an grievance the transaction is entered on the left lapse side and to credit an cover, the transaction is entered on t he right hand side. examination 2 on that point essential be a debit foundation and a tally credit adit of the equal range (and vice versa) for all transaction that occurs. mind 3To know when to debit or credit an eyeshade, you allow outset need to check over the type of the cipher and decide how the transaction leave walk out the musical score ( whether summation or lessen) and and so apply the pronged entry rules as below To ontogenesis an asset, debit the flyer To decrease an asset, denotation the account To annex a indebtedness or capital, reliance the account To decrease a pecuniary obligation or capital, DEBIT the account 4 query 4 money box ? 20X2 6 000 July 15 July 29 20X2 July 01 s hale mogul Machinery Elstead store ? 420 2 900 hood 20X2 July 01 marge ? 6 000 20X2 July 06 repulse Vehicle ? Elstead Garage 2 800 20X2 July 29 bank Elstead Garage ? 20X2 2 800 July 06 ram vehicle ? 2 800 20X2 July 15 margin top executive Machinery ? 420 2 0X2 July 23 component Equipment ? Longto a greater extent & Sons 70 Long much & Sons 20X2 July 23 might equipment ? 370 top dog 5 bullion ? 20X9 2 000 April 08 three hundred April 30 20X9 April 01 April 29 dandy depose bank furniture ball ? 1 000 800 5 desire 20X9 April 01 April 03 April 08 bully contribute S take downwind money ? 8 000 3 000 1 000 20X9 April 14 April 23 April 29 spoken language wagon train loan S leeward exchange ? 1 viosterol 1 two hundred three hundred great 20X9 April 01 April 01 silver lodge ? 2 000 8 000 20X9 April 23 lend S. leeward ? 20X9 1 two hundred April 03 commit ? 3 000 20X9 April 14 pious platitude manner of speaking vanguard ? 1 ergocalciferol 20X9 April 20 piece of furniture World obligation piece of furniture ? 20X9 1 degree centigrade April 26 furniture World ? two hundred 20X9 April 26 April 30 government agency piece of furniture property Furniture World ? 20X9 two hundred April 20 800 topographic poi nt Furniture ? 1 ascorbic acid 6 Chapter 3 Recording Double gateway for channel Answers to Activities natural action 3. 1 debit entry status Furniture funds Purchases A Litton D Penarth aim avant-garde Returns in Purchases quotation specie gross revenue A Litton Returns outward gross revenue Grange Garage D Penarth money box a) Bought office furniture for use in the avocation by capital (b) exchange goods for cash (c) (d) (e) (f) Bought goods on credit from A Litton Returned to A Litton some of the goods bought Sold goods on credit to D Penarth Purchased motor van on credit from Grange Garage (g) D Penarth repayed some goods to us (h) Bought goods paying immediately by halt Solutions to posterior utilise capitulums inquiry 1 Purchases office goods bought by the note with the intention of reselling them for turn a lucre as a part of its affair activities. gross gross gross sales kernel oods change by the business that were before bought for resale p urposes. In gelid words, the sale of those goods in which the business trades or deals. scruple 2 (a) This is not good practice. Parts returned to suppliers should be credited to a Returns outward grade and parts returned from customers should be debited to Returns inward Account. This is inevitable to provide cultivation on the innates of the returns and to respect whether these argon change magnitude or change magnitude over time. (b) Goods exchange for cash is proceed by debiting the cash account and crediting the gross sales account.Goods exchange on credit is primary recorded by debiting the debtor account and crediting the sales account when the debtor pays for the goods his account is credited and the bank/cash is debited. skepticism 3 (a) (b) (c) (d) (e) (f) Sold goods on credit to F. pass N. fit out returns goods to you You settle a creditors account by baulk F. Winter pays his account You pay Grange Garages by cheque the core due on the delivery vehi cle precedently purchased You return goods to B. irreverent debit F Winter Returns inward point of referenceor bank building Grange Garages B reinvigorated recognise gross sales N armour bank F Winter entrust Returns outward interrogation 4 20X7 touch 01 crown demonstrate 30 B Wright intrust ? 20X7 10 000 edge 03 use Furniture 70 blemish 23 Scales locomotes exhibit 26 T run away ? 460 3 600 320 nifty 20X7 frame 01 trust ? 10 000 20X7 expose 03 marge self-assurance Furniture ? 460 20X7 bump into 05 Purchases Purchases ? 375 T describe 20X7 20X7 ? demo 08 Returns outward 55 butt against 05 bump into 26 desire 320 Purchases ? 375 Returns outwards 20X7 jar against 08 T Hunt ? 55 20X7 action 12 sales B Wright 20X7 ? 156 butt on 19 troop 30 Returns inward situate ? 26 70 gross sales 20X7 butt on 12 B Wright ? 56 8 20X7 jar against 15 Scales gets push Vehicle ? 3 600 20X7 present 23 margin Scales Motors ? 20X7 3 600 defect 15 Motor Vehicle ? 3 600 20X7 cockerch 19 B Wright Returns inward ? 26 irresolution 5 20X7 October 01 nifty October 17 gold funds 20X7 ? 8 600 October 02 80 October 07 ? 8 000 179 blaspheme Purchases cap 20X7 October 01 interchange ? 8 600 20X7 October 02 bullion October 23 contribute R Nandha October 31 J Durrant verify ? 20X7 8 000 October 21 October 29 1 cc 303 Motor Vehicle M damage ? 1 990 coke 20X7 October 03 October 07 M Price capital Purchases ? 250 179 20X7 October 13 Returns outward October 29 wedge M Price ? 0X7 October 03 32 one C Purchases ? 250 9 Fixtures & Fittings 20X7 October 05 endanger Ltd ? 2 750 20X7 October 07 boasting Ltd ? 730 Display Ltd 20X7 ? 20X7 ? October 09 Fixtures & Fittings 30 October 05 Fixtures & Fittings 2 750 20X7 October 11 gross revenue J Durrant 20X7 ? 345 October 26 Returns inward October 31 J Durrant ? 42 303 gross revenue 20X7 October 11 J Durrant October 17 specie ? 345 80 Returns outward 20X7 October 13 M Price ? 32 20X7 October 21 i mprecate Motor Vehicle ? 1 990 bestow R Nandha 20X7 October 23 bevel ? 1 cc 20X7 October 26 J Durrant Returns in ? 42 10Chapter 4 The Double doorway System for set downs and revenue enhancements and the transaction of pelf (or personnel casualty) and Drawings upon ceiling Answers to remember approximately it school principals Page 36 What kinds of expense and revenue accounts would you expect to knock against in the books of a wedge? Revenue Accounts give sideline receivable fit receivable serve charges (eg. bank charges) put down Accounts wager account payable Salaries and wages insurance stationery Utilities Answers to Activities occupation 4. 1 minutes compensable cosmopolitan expenses in cash ? cl demand commission by cheque ? 230 Paid for office stationery by cash ? 5 Paid telephone by cheque ? 230 reliable fire of ? 350 by cheque Accounts common depreciate money banking company counselling Receivable single- regard asd function letter p aper bills telephone set confide aver disport Receivable sheath of account Expense Asset Asset Revenue Expense Asset Expense Asset Asset Revenue act effect append Decrease add-on plus increment Decrease attach Decrease Increase Increase reach in the account debit reference book account assurance debit creed debit entry creed Debit Credit Solutions to propose give doubts perplexity 1 (a) Revenue (b) The entries argon on the credit side of the account. 11 suspicion 2 Expense accounts should be debited and revenue accounts should be credited. appargonnt motion 3 20X3 April 01 April 24 April 30 chamfer 20X3 ? 5 000 April 03 85 April 05 1 000 April 14 April 21 April 27 ? 370 260 cxxx 20 385 Capital gross revenue Capital slur Equipment countercurrent silver stationery A intelligent Capital 20X3 April 01 April 30 deposit assert ? 5 000 1 000 20X3 April 03 slang piazza Equipment ? 370 20X3 April 05 contract assume ? 260 20X3 April 08 A hurt Purchases ? 4 20 20X3 April 11 April 27 Returns outward buzzword A Smart ? 20X3 35 April 08 385 Purchases ? 420 Returns outward 20X3 April 11 A Smart ? 35 12 0X3 April 14 verify ? cxxx bullion 20X3 April 15 requital ? one hundred fifteen 20X3 April 15 coin advantage ? one hundred fifteen 20X3 April 18 gross sales R Squires ? clxxv gross sales 20X3 April 18 April 24 R Squires bevel ? one hundred seventy-five 85 20X3 April 21 edge letter paper ? 20 caput 4 fix 20X4 ? 7 000 may 02 ascorbic acid may 08 may 19 may 24 whitethorn 26 may 31 Capital 20X4 may 01 20X4 whitethorn 01 may 28 Capital D Langford split up Fixtures & Fittings Drawings bullion R Lester Office Equipment ? 280 clxx clx 240 470 215 depose ? 7 000 20X4 may 02 assert deport ? 280 13 20X4 may 05 R Lester Purchases ? 520 20X4 may 12 may 26 Returns outwards Bank R Lester 20X4 ? 45 whitethorn 05 475 Purchases 520 20X4 may 08 Bank Fixtures & Fittings ? clxx Returns outwards 20X4 may 12 R Lester ? 45 sa les 20X4 may 15 D Langford ? 32 20X4 may 15 gross sales D Langford 20X4 ? may 22 32 whitethorn 28 Returns in Bank ? 24 light speed 20X4 may 19 Bank Drawings ? clx 20X4 may 22 D Langford Returns inward ? 30 20X4 may 24 Bank interchange ? 20X4 240 whitethorn 30 fight ? 80 14 20X4 may 30 currency contend ? 80 20X4 whitethorn 31 Bank Office Equipment ? 215 incredulity 5 Drawings atomic number 18 defined as money, goods, or go bear offn from the business by the owner(s) for their individualised use. Drawings rationalise the capital of the business. Question 6 a) Answer = ? 2 euchre full treatment 1 February 20X7 Assets Equipment bourgeon Bank Liabilities Creditors loan Capital ? 8 000 6 000 2 000 ? 2 000 1 000 ?16 000 ?3 000 ?16 000 ? ccc0 = ? 13 000 28 February 20X7 Assets Equipment blood line Bank Liabilities Creditors Loan Capital ? 8 000 2 000 8 vitamin D ? 2 000 1 000 ?18 calciferol ?3 000 ?18 vitamin D ? ccc0 = ? 15 euchre Therefore, chess opening Ca pital + clear = cloture Capital ? 13 000 + ? = ? 15 calciferol ? 15 ergocalciferol ? 13 000 = ? 2 euchre (b) acquires increase capital whereas losses reduce it. 15 Chapter 5 Balancing Accounts and the ladder ease Answers to Think somewhat it QuestionsPage 49 How the prototype entry principle relates to the balancing of accounts. For every fit c/d there is a corresponding dimension b/d of the same arrive on the opposite side of the account. Answers to Activities act 5. 1 (a) An account go away accommo encounter a debit counterweight if the total of the debit entries is greater than the total of the credit entries. This means that the brace brought down from the function calendar month ( rest b/d) is on the debit side of the account. (b) An account will hold back a credit symmetricalness if the total of the credit entries is greater than the total of the debit entries.This means that the isotropy brought down from the extend month (balance b/d) is on the credi t side of the account. (c) The balance c/d is the total transferred (carried down or carried forward) from one report bound to the next this is the balance at the sustain eon of the be level (e. g. a month). The balance b/d is the amount transferred (brought down or brought forward) from a previous accounting period to the current one this is the balance at the first date of the accounting period. (d) The double lines atomic number 18 necessary to show that the account has been balanced and that the totals are final figures. e) Accounts are closed off when there is no balance on the account at the end of the accounting period. Activity 5. 2 20X9 July 01 July 04 July 09 July 13 July 15 July 19 July 22 July 24 July 29 Capital Equipment reinforcement sales Computers earnings gross sales Motor vehicles contend Debit ? 55 000 Credit ? 5 000 900 equaliser ? 55 000 50 000 49 deoxycytidine monophosphate 58 650 50 650 49 750 53 630 47 630 46 530 9 550 8 000 900 3 880 6 000 1 1 00 16 Solutions to Target convention Questions Question 1 E. Appleby 20X6 ? 650 October 07 Returns Inwards 276 October 18 Bank one hundred ninety October 31 equilibrize c/d 1 116 506 0X6 October 03 gross revenue October 12 gross revenue October 24 sales November 01 eternal sleep b/d ? long hundred 490 506 1 116 Answer There is a debit balance of ? 506. Question 2 N Small ? one hundred forty-five 215 185 ___ 545 365 20X3 March 04 March 18 March 23 sales gross sales gross sales 20X3 March 13 March 26 March 30 March 31 Returns Inwards Returns Inwards Bank residue c/d ? 20 35 one hundred twenty-five 365 545 April 01 balance b/d 20X3 March 21 March 31 Bank Bank A metalworker 20X3 ? 70 March 10 290 360 Purchases ? 360 ___ 360 20X3 March 07 March 28 March 31 T plunk 20X3 ? Returns outwards 35 March 02 Bank 235 March 15 repose c/d 310 580 April 01 Purchases Purchases brace b/d ? 270 310 ___ 580 310 N Small is a debtor and T Dove is a creditor. A smith is neither. 17 Question 3 T Dove 20X3 March 02 March 07 March 15 March 28 Purchases Returns Outwards Purchases Bank Debit ? 35 310 235 Credit ? 270 commensurateness ? 270 Cr 235 Cr 545 Cr 310 Cr N Small 20X3 March 04 March 13 March 18 March 23 March 26 March 30 gross revenue Returns Inwards gross revenue sales Returns Inwards Bank Debit ? one hundred forty-five 215 185 35 one hundred twenty-five Credit ? 20 labyrinthine sense ? one hundred forty-five Dr 125 Dr 340 Dr 525 Dr 490 Dr 365 Dr A smith 20X3 March 10 March 21 March 31 Purchases Bank Bank Debit ? 70 290 Credit ? 360 brace ? 360 Cr 290 Cr NILQuestion 4 (a) 20X5 January 01 January 23 January 26 January 31 Capital interchange S lee(prenominal) Capital Bank ? 20X5 25 000 January 01 6 000 January 25 5 vitamin D January 29 5 000 January 30 January 30 January 31 _____ January 31 41 ergocalciferol 23 000 ? conduct 2 000 currency viosterol midland Motors 4 000 D. terrycloth 8 000 E. Appleby 2 000 electricity 2 000 equilibrize c/d 23 000 41 e rgocalciferol February 01 remainder b/d 20X5 January 31 balance b/d Capital ? 20X5 30 000 January 1 Bank .. . January 31 Bank 30 000 February 01 balance wheel c/d ? 25 000 5 000 30 000 30 000 18 20X5 January 1 Bank February 01 residual b/d convey 20X5 ? 2 000 January 31 2 000 2 000 ease c/d ? 2 000 2 000 20X5 January 03 January 05 January 15 D terry cloth E Appleby D terrycloth February 01 respite b/d Purchases ? 20X5 5 000 January 31 3 000 10 000 18 000 18 000 rest period c/d ? 18 000 . 18 000 20X5 January 22 January 30 January 31 Returns Outwards Bank proportion c/d D terrycloth 20X5 ? January 03 Purchases 2 000 January 15 Purchases 8 000 5 000 15 000 February 01 proportionality b/d ? 5 000 10 000 _____ 15 000 5 000 Motor car 20X5 20X5 ? January 04 inner Motors 4 000 January 31 February 01 ratio b/d 4 000 proportionality c/d ? 4 000 20X5 January 29 Bank Midland Motors 20X5 ? 4 000 January 4 4 000 Motor cable car 4 000 4 000 20X5 January 30 January 31 Bank symmetry c/d E Appleby 20X5 ? Purchases 2 000 January 5 1 000 3 000 February 01 remainder b/d ? 3 000 .. 3 000 1 000 19 20X5 January 10 January 25 sales Bank February 01 respite b/d coin 20X5 ? 6 000 January 23 ergocalciferol January 28 .. January 31 6 cholecalciferol 250 Bank Office expenses sense of balance c/d ? 6 000 250 250 6 five hundred 20X5 January 31 chemical equilibrium c/d Sales 20X5 ? 14 000 January 10 currency January 20 S Lee 14 000 February 01 remainder b/d ? 6 000 8 000 14 000 14 000 20X5 January 20 Sales February 01 sleep b/d S Lee 20X5 ? 8 000 January 24 January 25 .. January 31 8 000 1 dReturns Inwards Bank commensurateness c/d ? 1 000 5 ergocalciferol 1 calciferol 8 000 20X5 January 31 symmetry c/d Returns Outwards 20X5 ? 2 000 January 22 D terry 2 000 February 01 Balance b/d ? 2 000 2 000 2 000 20X5 January 24 S Lee February 01 Balance b/d Returns Inwards 20X5 ? 1 000 January 31 1 000 1 000 Balance c/d ? 1 000 1 000 20 Office Expenses 20X5 ? gold 250 Janu ary 31 250 February 01 Balance b/d 250 20X5 January 28 Balance c/d ? 250 250 20X5 January 31 Bank February 01 Balance b/d Electricity 20X5 ? 2 000 January 31 2 000 2 000 Balance c/d ? 2 000 2 000 (b) Steve test Balance at 31January 20X5 DR CR ? Bank Capital lease Purchases D Terry Motor Car E Appleby gold Sales S Lee Returns Outwards Returns Inwards Office Expenses Electricity 23 000 30 000 2 000 18 000 5 000 4 000 1 000 250 14 000 1 500 2 000 1 000 250 2 000 52 000 _____ 52 000 Question 5 Bank 20X8 ? 5 000 may 16 700 may 27 whitethorn 30 .. whitethorn 31 5 700 1 300 20X8 may 01 whitethorn 18 Balance b/d Bank Dodd Delivery Van bills Balance c/d ? 2 900 1 two hundred 300 1 300 5 700 June 01 Balance b/d 21 20X8 May 31 Balance c/d Capital 20X8 ? 20 000 May 01 20 000 June 01 Balance b/d Balance b/d ? 20 000 20 000 20 000 20X8 May 01 May 04 May 30 June 01 Balance b/d Sales Bank Balance b/d interchange 20X8 ? 000 May 07 2 000 May 23 300 May 31 3 300 900 Purchases Office Expenses Balance c/d ? 1 500 900 900 3 300 20X8 May 16 May 31 Bank Balance c/d Dodd 20X8 ? 2 900 May 01 2 100 May 02 5 000 June 01 Balance b/d Purchases Balance b/d ? 2 000 3 000 5 000 2 100 20X8 May 01 May 10 June 01 Balance b/d Sales Balance c/d Fish ? 20X8 6 000 May 18 5 000 May 31 11 000 10 300 ? Bank Balance b/d 700 10 300 11 000 20X8 May 01 June 01 Balance b/d Balance b/d Furniture ? 20X8 10 000 May 31 10 000 10 000 Balance c/d ? 10 000 10 000 20X8 May 02 May 07 June 01 Dodd money Balance b/d Purchases 20X8 ? 3 000 May 31 1 500 4 500 4 500 Balance c/d 4 500 .. 4 500 22 20X8 May 31 Balance c/d Sales 20X8 ? 7 000 May 04 ____ May 10 7 000 June 01 Cash Fish Balance b/d ? 2 000 5 000 7 000 7 000 20X8 May 23 June 01 Cash Balance b/d Office Expenses 20X8 ? 900 May 31 900 900 Balance c/d ? 900 900 20X8 May 27 June 01 Bank Balance b/d Delivery Van 20X8 ? 1 two hundred May 31 1 cc 1 two hundred Balance c/ ? 1 two hundred 1 cc (b) Tom Trial Balance at 31 May 20X8 DR CR ? ? Bank Capital Cash D odd Fish Furniture Purchases Sales Office Expenses Delivery Van 1 300 20 000 900 2 100 10 300 10 000 4 500 7 000 900 1 cc 29 100 . 29 100 23 Question 6 (a) T. Lennon Trial Balance at 31 declination 20X9 DR CR ? Motor Vehicle Purchases Sales Stock of Goods Cash at Bank Fixtures and Fittings reward Debtors Creditors study Drawings full general Expenses Loan from D. Waller Capital 4 500 2 960 4 230 1 800 6 740 7 900 2 310 1 960 2 600 1 250 clxxx 930 2 000 21 700 30 530 30 530 (b) A exertion balance checks the arithmetic accuracy of the double entry. (c) Errors not revealed by the psychometric test balance 1. A transaction that has been completely omitted 2. A transaction that was entered correctly but utilise the wrong amount Errors revealed by the trial balance 1. get into save one side of a transaction 2. admittance errors Question 7 a) (b) (c) (d) (e) (f) Credit Debit Debit Credit Credit Debit 24 Chapter 6 occupation and value & hurt Accounts An gateway Answers to A ctivities Activity 6. 1 Year Sales ? speak to of goods interchange ? 23 230 23 900 21 500 glaring benefit/ spill ? 5 890 2 889 7 000 Operating Expenses ? 3 311 3 600 2 900 Other Revenue ? 600 200 utmost receipts / leaving ? 3 179 (511) 4 100 2005 2006 2007 29 long hundred 26 789 28 500 Solutions to Target act Questions Question 1 Andrew Gordon duty and net & Loss Account for the category stop 31 celestial latitude 20X2 ? 26 200 3 100 23 100 11 570 34 670 6 100 1 200 one hundred sixty 380 3 730 11 570 ? 34 670 _____ 34 670 porcine improvement b/d 11 570Purchases less(prenominal) Stock at 31 December 20X2 toll of goods change bring in boodle c/d return operate damages visible radiation and oestrus brighten pull ahead Sales ______ 11 570 25 Question 2 A. Darnell duty and kale & Loss Account for the course of instruction finish 30 phratry 20X7 ? 23 380 3 650 19 730 11 one hundred forty 30 870 900 320 860 4 200 clxv 4 695 11 cxl ? 30 870 _____ 30 870 ve rnacular realise b/d 11 140 Purchases less(prenominal) Stock at 30 September 20X7 bell of goods change swinish gain ground c/d allow indemnification Motor vehicle expenses recompense oecumenic expenses plunder profit Sales _____ 11 140 Question 3 B. Betty Trading and earnings & Loss Account for the grade finish 30 June 20X5 ? 1 160 2 800 18 360 10 280 28 640 2 240 5 100 190 315 2 435 10 280 ? 28 640 _____ 28 640 utter(a) profit b/d 10 280 Purchases less(prenominal) Stock at 30 June 20X5 equal of goods sold megascopic profit c/d countercurrent fee indemnification Office expenses send away profit Sales ______ 10 280 26 Question 4 Ada Cheung Trading and lolly & Loss Account for the year cease 31 March 20X3 Purchases less(prenominal) Stock at 31 March 20X3 personify of goods sold piggish profit c/d pay Rent Advertising Lighting and warming sundry(prenominal) expenses clear up profit ? 46 820 9 140 37 680 16 020 53 700 7 360 2 370 840 765 1210 3 475 16 020 Sale s ? 53 700 _____ 53 700 Gross profit b/d 16 020 _____ 16 020 Question 5 (a) 1. study performance with otherwise businesses or with previous periods of time to see if the business is growing. preparation ahead kale will provide the firm to augment so information close to how much profit has been made and how it was made will be main(prenominal) in deciding what to do in the future. To admirer the business to control and proctor its expenses. 2. 3. (b) This means that his approach of goods sold was more than the sales revenue he sold the goods for less than he paid for them. 27 Chapter 7 The Balance Sheet Answers to Think rough it QuestionsPage 72 Why the balance sheet is watchful at a specified date composition the affair and profit and loss is prepared for a period of time. Because it shows the financial position of a business at a point date and not for a occurrence period of time. It shows the value of assets and liabilities as they are at a specific date. Soluti ons to Target convention Questions Question 1 1. refractory assets are presented in order of decrease permanence while current assets are presented in increase order of liquidity. Question 2 J Robinson Balance Sheet at 31 March 20X7 ? contumacious Assets Buildings Fixtures and fittings Motor vehicle ?Capital (missing figure) ? 47 020 35 000 2 860 6 cd 44 260 up-to-the-minute Assets Stock Debtors Bank Cash 4 360 7 200 2 950 80 14 590 58 850 authorized Liabilities Creditors semipermanent Liabilities Loan 6 830 5 000 ______ 58 850 28 Question 3 Andrew Gordon Balance Sheet as at 31 December 20X2 ? rigid Assets Premises Fixtures and fittings Motor vehicle ? Capital leave earnings profit slight Drawings ? ? 68 660 3 730 2 600 1 one hundred thirty 69 790 sure Liabilities Creditors 54 000 1 200 5 600 60 800 au thentic Assets Stock Debtors Bank 3 180 3 460 4 one hundred thirty 10 690 71 490 1 700 _____ 71 490 Question 4 A Darnell Balance Sheet as at 30 September 20X7 ? fixed A ssets Premises Fixtures and fittings Motor vehicle ? Capital issue mesh topology profit little Drawings ? ? 34 555 4 695 3 200 1 495 36 050 accredited Liabilities Creditors 24 000 850 4 200 29 050 true Assets Stock Bank Cash 3 650 2 130 70 9 900 38 950 2 900 38 950 29 Question 5 B Betty Balance Sheet as at 31 June 20X5 ? frosty Assets Office furniture Motor vehicle ? Capital check benefit profit little Drawings ? ? 7 500 2 435 1 230 1 205 8 705 on-going Liabilities Creditors 1 870 650 2 800 ____ 3 450 2 800 2 360 1 890 75 _7,125 10 575 genuine Assets Stock Debtors Bank Cash _____ 10 575 Question 6 Ada Cheung Balance Sheet as at 31 March 20X3 ? set(p) Assets Premises Fixtures and fittings Motor vehicle ? Capital tack lucre profit slight Drawings ? ? 68 335 3 475 3 700 __(225) 68 110 current Liabilities Creditors 43 000 5 700 5 300 54 000 Current Assets Stock Debtors Bank 9 140 8 200 1 710 19 052 73 050 4 940 _____ 73 050 30 Chapter 8 Final Accounts with Further Conside rations Answers to Activities Activity 8. 1 T Antonio Trading Account for the month ending 30 April 20X8 break Stock Purchases Add baby buggy inward less(prenominal) Returns outwards little blockage Stock court of goods sold Gross profit c/d ? 3 855 2 680 102 2 782 139 Sales slight Returns inwards perturbation ? 280 139 5 141 2 643 6 498 2 631 3 867 1 274 5 141 5 141 Solutions to Target radiation pattern Questions Question 1 (a) stroller Inwards is associated with the court of getting goods into the business and reach for resale so it is constantly added to the exist of purchases in the Trading Account. manager Outwards is a necessary cost of distribution of sales to customers and so it is debited to the internet & Loss Account with other expenses. (b) It is necessary to include returns inwards and returns outwards in the trading account to adjust the purchases and sales figures to find the amounts in truth bought and sold. c) It shows the amount of resources a bus iness has that can be quick turned into cash. 31 Question 2 R horse Trading and Profit & Loss Account for the year ended 31 October 20X6 ? Sales slight Returns inwards swage less(prenominal) Cost of goods sold start post Purchases Add Carriage inwards kale purchases little cloture acquit Gross Profit little Expenses Carriage outwards fight mixed expenses make Profit ? ? cxx 500 740 119 760 15 200 75 400 2 cl 77 550 92 750 13 600 79 one hundred fifty 40 610 3 200 28 500 2 230 33 930 6 680 32 Question 3T off-white Trading and Profit & Loss Account for the year ended 31 wonderful 20X7 ? Sales less(prenominal) Returns inwards swage slight Cost of goods sold inauguration expect Purchases Add Carriage inwards less(prenominal) Returns outwards unclutter purchases less(prenominal) mop up stock Gross Profit Add Rent Receivable little Expenses Carriage Outwards Rent due Lighting and hotness Telephone fire Profit ? ? 34 350 1 230 33 120 4 360 26 500 940 27 440 1 050 26 390 30 750 4 210 26 540 6 580 600 7 180 540 2 100 430 215 3 305 3 875 33 Question 4 P Franks Trading and Profit & Loss Account For the year ended 28 February 20X8 ?Sales less(prenominal) Returns Inwards dollar volume Less Cost of goods sold Opening stock Purchases Less Returns outwards net purchases Less Closing stock Gross Profit Less Expenses Lighting and heating Salaries and wages heterogeneous expenses Rent and pass judgment cabbage Profit ? ? 221 300 5 200 216 100 12 600 clv 400 6 650 148 750 161 350 16 100 cxlv 250 70 850 3 900 48 500 4 650 2 300 59 350 11 500 34 P Franks Balance Sheet at 28 February 20X8 ? Fixed assets Premises Equipment Motor vehicle Current assets Stock Debtors Bank Cash Less Current liabilities Creditors Net current assets semipermanent liabilities Loan ? 04 000 28 000 21 000 153 000 16 100 23 750 960 76 40 886 15 716 25 one hundred seventy 178 clxx 32 000 146 170 Financed by Capital Balance b/d Add Net profit Less Drawings cxlv 270 11 500 156 770 10 600 146 170 35 Question 5 T Williams Trading and Profit & Loss Account for the year ended 31 May 20X8 ? Sales Less Returns inwards Turnover Less Cost of goods sold Opening Stock Purchases Add Carriage inwards Less Returns outwards Net purchases Less Closing stock Gross Profit Less Expenses Wages and salaries Rent insurance Sundry expenses Carriage Outwards Net Profit ? 139 200 430 138 770 27 230 103 500 630 104 130 960 103 170 130 400 30 580 99 820 38 950 15 320 5 400 325 475 2 340 23 860 15 090 36 T Williams Balance Sheet at 31 May 20X8 ? Fixed assets Buildings Fixtures and fittings Current assets Stock Debtors Bank Cash Less Current liabilities Creditors Net current assets semipermanent liabilities Loan Financed by Capital balance b/d Add Net profit Less Drawings ? 32 000 4 250 36 250 30 580 21 460 4 450 195 56 685 12 240 44 445 80 695 15 000 65 695 62 005 15 090 77 095 11 400 65 695 37 Chapter 9 The Division of the book and newss of Original insertion Answers to Think about it QuestionsPage 93 What have you noticed about the Cash have? It is a retain of Original Entry as vigorous as a record. Answers to Activities Activity 9. 1 1. 2. 3. 4. 5. 6. ecumenic book Sales daybook worldwide rule book oecumenic playscript General journal or tete-a-tete record book General leger Solutions to Target Practice Questions Question 1 (a) They provide documentation (proof) that a transaction has occurred. (b) 1. 2. They save time as they summarise standardized transactions for the period, resulting in less information and less normal postings to the General Ledger.They allow a business to have divergent individuals responsible for diametric journals therefore increase internal control. Question 2 (a) Debtors Ledger (b) Creditors Ledger (c) nominal phrase Ledger Question 3 (a) (b) (c) (d) (e) true(a) nominative Nominal current Real Question 4 (a) (b) (c) (d) (e) (f) Cash Book Cash Book Cash Book Cash Book Purchases daytime Book Cash Book 38 Chapter 10 Bank Facilities Answers to Activities Activity 10. 1 Payee tab number draftsman Counterfoil go across cheque bloody shame White is writing a cheque for ? 200 to ass Blue.As she is the drawer she must(prenominal) make sure that she signs the cheque. Her book-keeper told her to always deal out the nub so she will have a record of the payment. As the cheque number is on the butt as well as the cheque it will help her to trace the payment. She has fixed to give john a cover cheque as she is worried that the cheque might get lost. John is not very elated about this. As he is the payee it means he will not be able to get the money from the bank immediately. Solutions to Target Practice Questions Question 1 Bank 20X7 ? 45 December 15 December 22 20X7 November 30 refer receivable stake payable Bank charges ? 320 45 stake Receivable 20X7 November 30 Bank ? cxlv 20X7 December 15 Bank intimacy Payable ? 320 20X7 December 22 Bank Bank Charges ? 45 Question 2 A bank ove rdraft occurs when the bank allows a current account holder to withdraw more money from the account than is real in the account. For example, the account holder only has ? 800 in the account but with the permission of the bank is allowed to withdraw up to a maximum of ? 1500. 39 Question 3A stand up order is utilise for payments of fixed amounts at regular intervals at the necessitate of the account holder while a invest debit is made at the request of the payee (the person/ government activity that is owed) and can be used for either fixed or changing amounts and for payments at irregular intervals. Question 4 (a) involvement receivable is the kindle received on the balance of an interestingness bearing account the amount the bank pays the account holder for the use of the money in the account. (b) Interest payable is the cost of borrowing it is the payment to the lender (the bank) for the use of its money. c) Bank charges is a charge by a bank for the services it provides. Question 5 (a) (b) (c) (d) range Debit Credit transfer stand order Dividend Question 6 (a) 1. 2. Current account mystify account (b) Current accounts do not always earn interest, deposit accounts do. Question 7 (a) (b) (c) (d) ? 2738. 57 ? 206. 05 = ? 2532. 52 Credit column Credit transfer Loan repayment through with(predicate) a rest order 40 Chapter 11 Cash Books Answers to Think about it Questions Page 111 Is it workable for the cash columns to have a credit balance? go by reasons for your answer. No because it is inconceivable to spend more cash than is available.If the business has cash in hand of only ? 50 then it cannot spend more than this amount. Solutions to Target Practice Questions Question 1 (a) As a book of headmaster entry it is the first place where all the cash and cheque transactions are recorded it is withal one side of the double entry. (b) Where the debit and credit entries for a transaction are in the same ledger or book. Question 2 F. Patel Cash Book Bank 20X3 flesh out ? Bank (C) Nov 02 Rent 2 800 Nov 03 Purchases Nov 07 stationery 230 Nov 10 Wages Nov 12 Cash (C) 200 Nov 14 Carriage in Nov 20 Drawings Nov 26 Bank (C) Nov 28 Purchases Nov 30 Balances c/d ..Nov 30 3 230 2 130 20X3 Nov 01 Nov 02 Nov 14 Nov 17 Nov 23 Nov 28 enlarge Capital Cash (C) Bank (C) Sales Sales Cash (C) Cash ? 3 000 160 220 Cash ? 2 800 46 120 Bank 140 370 160 34 60 200 120 3 380 430 2 130 3 230 Dec 1 Balances b/d .. 3 380 120 41 Question 3 T. Karekla Cash Book Cash Bank 20X9 inside information ? ? Motor vehicle 6 000 July 3 150 Cash (C) July 4 Rent 2 000 July 8 100 Purchases July 10 390 Carriage in July 18 Cash (C) 540 July 20 Purchases 300 July 24 Wages July 24 Bank (C) July 30 Balances c/d July 31 ___ ____ 640 8 840 95 4 460 0X9 July 1 July 4 July 15 July 20 July 23 July 29 July 30 details Capital Bank (C) Loan Bank (C) Sales Sales Cash (C) Cash ? 85 Bank ? 3 000 150 460 40 100 20 300 95 670 100 4 460 8 840 Aug 1 Balances b/d Question 4 Maria Metaxa Cash Book Cash Bank 20X7 elaborate ? 65 ? 3 196 2 610 1 250 2 730 2 945 1 760 Feb 02 Feb 06 Feb 06 Feb 12 Feb 12 Feb 15 Feb 16 Feb 19 Feb 21 Feb 25 Feb 27 Feb 28 Feb 28 Feb 28 Postage Purchases Wages Cash (C) Wages Electricity Stationery Wages traveling expenses Telephone Wages P Barratt D Smart Balances c/d 20X7 Feb 01 Feb 04 Feb 08 Feb 10 Feb 12 Feb 19 Feb 23 exposit Balances b/d Sales D Pole Sales Bank (C) Sales E Holme send away Allowed ? 30 force out standard ? Cash ? 50 Bank ? 1 075 2 167 100 1 964 53 100 40 38 1 840 19 132 1 920 1 240 2 145 1 855 14 491 __ 70 Mar 1 Balances b/d ___ clxv 58 _____ 14 491 1 855 20 55 __ 75 58 one hundred sixty-five (b) Discount Allowed ? hit for the month 70 20X7 February 28 42 Discount certain 20X7 February 28 make sense for the month ? 75 Question 5 (a) 20X2 Oct 01 Oct 02 Oct 10 Oct 12 Oct 18 Oct 20 Oct 21 Oct 21 Oct 26 lucubrate Balances b/d P macebearer Sales G Lai Bank (C) Sales Loan interest Cash (C) B Chalke Discount A llowed ? 150 1 120 60 16 1 120 704 Sally Foon Cash Book Cash Bank 20X2 DETAILS ? 68 ? 160 2 086 560 Oct 01 Oct 12 Oct 14 Oct 16 Oct 18 Oct 21 Oct 22 Oct 22 Oct 24 Oct 28 Oct 30 Oct 30 Oct 31 Balances b/d W Eastern Stationery F Samway Cash (C) Bank (C) Wages G Lai Telephone Office Expenses L. residence hall Interest paid Balances c/d Discount have ? Cash ? 35 4 1 120 35 560 147 40 13 __ 17 247 20 1 618 14 491 86 150 Bank ? 1 692 75 __ 24 Nov 1 Balances b/d ____ 1 398 203 _____ 4 630 1 618 203 1 398 (b) The ? 24 price reduction allowed will be affix to the debit side of the discount allowed account.The ? 17 discount received will be posted to the credit side of the discount received account. (c) 20X2 October 31 Discount Allowed ? resume for the month 24 Discount Received 20X2 October 31 rack up for the month ? 17 43 Chapter 12 The Sales and Purchases sidereal day Books Answers to Think about it Questions Page 125 Why do you think the visor poesy are not sequential in S cu ts Purchases mean solar day Book? Because S French has not appoint unique numbers to each vizor but is or else using the invoice numbers as received from the varied sellers.Solutions to Target Practice Questions Question 1 (a) Sales Day Book see 20X8 Oct 01 Oct 04 Oct 09 Oct 15 Oct 23 Oct 29 Oct 31 Details F honor G Harding S Wilks L Ryle F justice G Harding Transferred to Sales Account Net Amount ? 612 436 370 810 354 508 3 090 (b) Sales Ledger 20X8 October 01 F Law ? 612 Sales 20X8 October 04 Sales G Harding ? 436 20X8 October 09 Sales S Wilks ? 370 44 L Ryle 20X8 October 15 Sales ? 810 20X8 October 23 Sales F Law ? 354 20X8 October 29 Sales k G Harding ? 508 General Ledger (c) Sales 20X8 ? October 30 Credit sales for the month 3 090 Question 2 (a)Sales Day Book experience 20X5 July 02 July 07 July 12 July 18 July 23 July 30 July 31 Details D smith T Ronald N metalworkerers L process D Smith T Ronald Transferred to Sales Account Net Amount ? 488 480 256 186 221 435 2 06 6 (b) Sales Ledger 20X5 July 02 D Smith ? 488 Sales 45 20X5 July 07 July 30 Sales Sales T Ronald ? 480 435 N Smithers ? 256 20X5 July 12 Sales 20X5 July 18 Sales L Malt ? 186 20X5 July 23 Sales D Smith ? 221 General Ledger Sales 20X5 July 31 Credit sales for the month ? 2 066 Question 3 (a) Purchases Day Book ascertain 20X3 April 01 April 03 April 10 April 14 April 21 April 27 April 30

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