Subsidiary Ledgers and Special Journals Essay Example for Free

Subsidiary Ledgers and Special Journals Essay A subsidiary ledger is a ledger that includes all of the details of a general ledger, and it holds accounts with similar attributes. The purpose is that is can contain things such as accounts receivable and accounts payable and it can show the sum total. The advantages of using subsidiary ledgers is that the sum of all the accounts is kept in the General Ledger and all of the details of the accounts are kept in the subsidiary ledger which is separate so you can keep them in different columns so to not get confused. A control account is an account that contains the total number of sales/purchases made. If you add up all of the individual accounts it should equal the control account, also known as a summary of the account. The purpose of a control account is that it doesn’t have to contain all of the details but it will have all of the financial information organized accurately. The accounts receivable and accounts payable ledgers are two general ledger accounts that act as control accounts for a subsidiary ledger. Cash receipts journal, cash payments journal, sales journal, and the purchase journal are the four different special journals of accounting. The advantages of all the journals are that transactions that occur on a daily basis can be put into a specific journal and one person can be in charge of that journal. All of the information can be tracked in one place which can make the work much easier as well. A cash payments journal can be used with any company that deals primarily with cash which is most companies. A cash receipts journal is sometimes used for the sales of a product to help track transactions. Purchase journals are used with companies that make a lot of purchases on one account while sales journals are for companies that perform purchases. The sales journal posts the sum on the general ledger at the end of the pay period/month.

COMPARISONOF MILITARY LEADERSHIP THROUGHOUT THE AGES Essay -- essays r

COMPARISONOF MILITARY LEADERSHIP THROUGHOUT THE AGES No leader should put troops into the field merely to gratify his own spleen; no leader should fight a battle simply out of pique. But a kingdom that has once been destroyed can never come again into being; nor can the dead ever be brought back to life. Hence the enlightened leader is heedful, and the good leader is full of caution. - Sun Tzu Introduction Tommy Franks, general of the American Army states that soldeirs should have a high competance in their workplace, are caring, direct to their peers and sub-ordinates, hard and tough in all conditions, thoughtful to the people of all and most importantly a leader. He states â€Å"You would have to be a coward if you were a commander and you were not afraid for your men†. Understanding that statement leadership is not the same in all levels. Majors and Leuitenant Colenels are not leading a section into battle, but on the flip side you don’t see a lance corporal moving battalions stragecally over the battlefield. This is the fact that leaders of all levels sometimes forget, that everyone in the army is a leader of some respect. Although there are obviously many inspiring leaders, although the following leaders chosen have different appraoaches to the way that they led their country. These leaders show the way that you can bring a country from strength to strength with leadership skills. These include the up and down life of Sadaam Hussein, Triumph and loss of Adolf Hitler, the coming from nothing to the conquering Napoleon and finally the comparison of the great to the poor leaders. This essay will enlighten the issues of leadership of well known leaders and compare them with the text leader from the Australian point of veiw. It will also bring current leaders into a perspective to compare them with the leaders of yesteryear and provide an argument where they may have gone wrong. What is a leader? Australian Defence force definiton of leadership is; leadership is the continuous influencing and directing of men in tasks which they accomplish their willing obedience, confidence, respect and loyalty in the manner urged by the leader. Qualities of leadership involve leading by example with the use of the following traits; Motivation, Courage – physical and moral, Decisiveness, Responsibility, iniative, integrity, judgement, knowledge, loyalty, selflessness ... ...e and has no integrity. Saddam did show a lot of initative though, ordering his armies into neighbouring countries and conquering them. On the other hand Napoleon and Alexander the Great are very similar in their leadership traits. This is because Napolean studied many battles of Alexander and moulded himself to act like the leaders of that era. Alexander was the break through of technology with the long bow and cavalry, where as Napoleon proved Sun Tzu 1963, The Art of War (translated by S. Griffith), Oxford University Press, London, p. 10 Most influential people of the world dor 2003. 2030 9th Jan 2004 Channel 10 as above Leadership Theory and Practice - green as above Small Unit leadership Ritter, S. and Riverspit, W. 2002, War on Iraq – What team Bush doesn’t want you to know, Context Books, New York p. 5 Harris, B. 2003, URL: www.moreorless.au.com/killers/hussein.htm Ritter, Brevic, M 1999, Warfare: Alexander the Great, Digital Attack p. 2 URL:http://www.pvv.ntnu.no/~madsb/home/war/alex/ General Failings URL:http://www.insead.fr/mauborgne/newsppracticles/FT/FT%20General%20Failings%20061202.htm as above as above as above as above as above Brevik as above as above Brevic

First Cars PLC Plan

It is clearly showing that for the p rapports it is going in the correct direction. With the market expected to grow in terms of market volume, mutinously year on year reaching its final point 1 increase above the baa SE year in 2014 and showing the same trend however with a greater increase for the market v alee, expecting to grow by around 300% over the period shown.This data clearly backs up the e idea of the proposal as it is suggesting that they are entering a market that is showing the at it should be thriving in the forthcoming years and therefore suggesting that they should g o into the new market earlier rather than later because as the car club market increases like the data suggested so will the competition that is in the market, therefore making it ha deer for them to enter the market the later they wait.Secondly if they do decide to go ahead with the proposal, the data suggests the at the company is likely to become more professional in the way it operates as they move i nto a prestigious office in London this will come with a more decentralized organizational struck true. What this means for the company is the fact that the decision making process is spread out to include the more junior managers in the hierarchy, making the decisions made close r to the customer and therefore should hopefully mean that the end service is going to be close to what those who are going to consume it want.It is also a good way of training junior man eager into how the decision making process works and allows them to be making decisions in the company from very early on, therefore increasing the responsibility they have in the such cues, this will also improve the motivation that they have for their job and decrease the decide Soon making time.Further to this it will have a massive positive effect on the staff turnover of the business as shown in Appendix C from Human Resources, this table shows that labor turnover is restarted to fall to 5% from 30%, this could be due to the new structure Of the e business, allowing everyone a part in the fundamental decision making process that face sees them every day or the fact that with better working conditions such as a large office in Lo Indo and a higher salary they are bound to be happier in their work. Further to this the 10 w labor turnover will hopefully reduce the training costs that they are pumping into the e new strategy.As they have a huge budget for training you assume that this will mean that e employees should feel more motivated as they see the effort the company is putting in to et them highly trained in their job, this should mean that the high cost of training will very m such be a one off cost to the business as this alongside the low labor turnover means that the y should be in a position where they aren't training new recruits regularly, only if the case arise sees that they have to expand or when they decide they are doing well enough in the market to d o so.Further to the arguments above the AIR of the investment into the car club p rapports is forecasted to be 15. 6%, this figure passes the expectation of the Directors' who o said they anted it to be at 12%, this means that they are going to achieve the original investment of E Million quicker that what is expected however there could always be the chant CE for error in the forecasted figures. Other arguments for the proposal would be the fact the at the cost of traveling is predicted to increase by 20% over the next 4 years as price of peter 01, car tax and insurance is growing more and more over time.Also as said in the date an Inc erase in the emphasis of reducing our carbon footprint has led to people questioning thee r decision to own a car, and this will be further contemplated as car clubs become ever more pop alular, therefore paving the way for car clubs to come into the market. Finally the car club Indus story has a proven track record and therefore instead Of it being a risky option for the co many what it in fact is doing is differentiating testifiers a market that they are beginning to I SSE market share in.Arguments against: My first argument against would be the fact that they are already running a s successful car rental business and as with any business why would you change something if it is still bringing in a decent revenue, their USPS Of being a no thrills business that is always undo recruiting its imitators is always going to appeal to the tourist that is looking for a simple e car hire for their time in the country.However the case study does then go onto say that they a re losing market share in a competitive market, therefore they need to change something. Ho waver maybe the idea of moving into a market that is not as widely well known could be devastate dating especially as First Cars PL has no previous experience of the car club market, this could lead to a large amount of unwanted start up costs as they haven't really got someone d riving the project that IS likely to know exactly what is happening.Further to this the car club market is already occupied by a lone large company owning 60% of the market share m meaning that it is a monopoly as a result of this they are going to have to do something dramatic calla different to have any affect on the market they are moving into as without a strong USPS t here is no way they will fare well against an already well established successful company that dominates the market market share.Secondly the previous question tells us that the website is likely to take 1 0 we seeks longer than what the critical path analysis says in Appendix B, because they don't think the t they can design and test the website in under 15 weeks this means that Amy has made a massive mistake and misjudged by 1 0 weeks, this will have a detrimental effect on the whole process and will put it back to last 27 weeks as opposed to the 23 weeks previously sees admitted, this also changes the critical path from BEG to CHI].As a result of this First Cars P LLC could experience a number of serious cash flow problems as instead of the comma nines website getting up and running and the first orders coming in, will still be in the pro diction process causing a further cost to the business creating no revenue.

Argumentative Reflection War Essay

Nobody likes war; it is so costly in so many ways. Lives are lost, property is destroyed, people are injured and some are disabled mentally and physically. Because of this many people think war must be avoided at all costs. All these facts regarding the high cost of war on a country are true. On the other hand there are situations in which a nation has an obligation to go to war. Their were many times in the United States history when the decision to enter a war was in question. World War II was a time when people were arguing about whether or not the United States should enter a war against Germany, Japan and their allies. When this war started WWI was still fresh in people’s memories. The citizens knew how bad war could be. Many people felt that these new problems were not the United States problems and war should be avoided. Author Jon Bridgman tells us in an article in the Seattle Post- Intelligencer â€Å"The nation was deeply and bitterly divided on the question of our participation in the war. American isolationists felt that the war in Europe and Asia was not our problem and that we should stay out of it†. Of course other people knew that war was going to come, because Germany and Japan were proving they wanted to take over the world. The argument was settled by Japan. There sneak attack on Pearl Harbor solved the argument. They forced us into the war. The attack they made in Pearl Harbor was a direct attack on the United States military and a direct attack on United States land. Now US citizens knew it was all out war for the countries survival. On September 11, 2001 the US was again attacked. This time it wasn’t by another country but by terrorists. It was similar to the Pearl Harbor attack because Americans were surprised and thousands of people lost their lives. The big difference was that the attack was not done by a country but by terrorists from many different countries. The citizens of the United States pretty much agreed that this was an evil act and that the terrorists needed to be stopped so that they could not attack again. The problem was that it was not a country that attacked but a terrorist group hiding and spread out across several countries. Who could the United States blame and hold responsible for the attacks? President George Bush immediately blamed Afghanistan and later Iraq for letting terrorists use their countries to train and operate. He felt these countries should be attacked so terrorists could be stopped. The President sent our troops to Afghanistan and the troops were successful in that area and then President Bush decided the US needed to invade Iraq. This is when the argument about going to war in another country was the United States concern. A lot of people had heard that, Saddam Hussein, the leader of Iraq was a supporter of terrorists and also a threat to the world. The argument about attacking Iraq was big. If you look b ack to 2003 when people were arguing this you can see that their was enough people who wanted to go to war. Nicholas Lemann wrote in an article in the New Yorker magazine that â€Å"Everyone agrees that Saddam Hussein is truly evil, everyone agrees he has weapons of mass destruction†. On the other side of the argument many countries and people disagreed with attacking Iraq. Many inspections done by the United Nations could not find weapons of mass destruction. President Bush eventually convinced the United States Congress that Iraq was dangerous and the US army attacked Iraq. It turned out after a tough fight, the United States military could not find any weapons of mass destruction. A report in the Washington Post said â€Å"The new report from the Iraq Survey Group has confirmed beyond any reasonable doubt what most people have assumed for the past year: At the time of the 2003 U.S. invasion, Iraq did not possess weapons of mass destruction, and most of its programs to produce them were dormant.† The United States was wrong about the weapons. Even though the pro- war people were wrong about the weapons of mass destruction they felt that they were stopping a horrible dictator who could have been a big threat in the future. At least the army fought terrorists because as the war dragged on the United States did eventually find itself fighting terrorists because many terrorists came to Iraq to face the United States army. Lionel Beehner reported in the Backgrounder magazine that â€Å"Large-scale suicide attacks in Iraq are up in recent months, demonstrating that al-Qaeda in Iraq and its homegrown affiliates remain a potent force.† In both of these cases the United States went to war to provide safety for United States citizens. In both these cases the United States was attacked. In both these case people debated and argued about going to war .Yes many people were killed and injured but these examples show that there is definitely situations when a country is obligated to go to war. Works Cited John Bridgman â€Å"Lessons learned from two days of infamy† Seattle Post -Intelligencer Sunday December 2, 2001 Nicholas Lemann â€Å" How It Came To War† The New Yorker March 31, 2003 Editorial â€Å"Weapons That Weren’t There† The Washington Post October 7,2004 Lionel Beehner â€Å"Al-Qaeda in Iraq: Resurging or Splintering? Backgrounder

Decorate an Eyeball Cake

Decorate an Eyeball Cake Bake and decorate a creepy eyeball cake for Halloween, birthday or fun science parties. This cake is very simple to make. Although it looks eye-catching, it doesnt require any special pans or cake-decorating materials. Bake the Eyeball Cake Select your favorite cake mix. White cake matches the frosting, but you could add red food coloring to a mix to make a bloody eyeball. Yes, its gross, but that is the point, right? Preheat your oven (350Â ° F).Spray a glass or metal 2-qt mixing bowl with nonstick cooking spray.Sprinkle the pan with flour. Shake out any excess.Bake the cake. It will take about as long as if you were baking a bundt cake... probably around 35 minutes.Allow the cake to cool completely.Remove the cake from the bowl and set it on a plate. If the cake sticks, you can use a rubber spatula or butter knife to help release it. Decorate the Eyeball Cake Frost the entire cake with white frosting. If you want a perfectly smooth eyeball, use white icing, which is thinner and sets with a glossy finish.Draw an eye using blue or frosting. You can use a glass to imprint a circle shape in the white frosting.Fill in the pupil of the eye with black frosting or use a circle made from construction paper. I used a mini-Reeses wrapper.Use red gel frosting to trace blood vessels in the white of the eye. Bon appetit!

Compounds with Heart

Compounds with Heart Compounds with Heart Compounds with Heart By Mark Nichol Heart appears as the first element in a couple dozen compounds, but the nouns are divided between open compounds (like â€Å"heart attack†) and closed compounds (as in the case of heartache), and a couple of adjectives are hyphenated (as with heart-healthy). Is there any method to the madness for these differing styles? Generally, terms associated literally with the central component of the circulatory system are closed compounds, while those with figurative meanings are open. Compounds having to do with the blood-pumping organ include â€Å"heart attack,† â€Å"heart disease,† and â€Å"heart rate.† Heartbeat is an exception in form, but the term is also used figuratively, as in â€Å"I’d go in a heartbeat† to refer to how quickly one would travel somewhere if given the chance. The closed compound heartburn, meanwhile, refers to a condition of the body, but it’s a colloquial term for indigestion that has nothing to do with the heart. (The pain is centered in the esophagus, which is close to the heart.) Nonliteral usage includes numerous nouns referring to love and its complications, including heartache and heartthrob, as well as adjectives for emotions surrounding positive feelings, such as heartfelt and heartwarming, that are closed. The only one of these words that has multiple part-of-speech variations is heartbreak: Heartbreaker refers to someone who habitually causes heartbreak, and a victim of such a person is heartbroken, though this emotion is also associated with disappointment (â€Å"She was heartbroken about not getting the job†) or betrayal (â€Å"Smith’s failure to support him left him feeling heartbroken†); the adjectival form is heartbreaking and the adverbial form is heartbreakingly. Other closed compounds allude to the heart as the core of the body, as in heartland to refer to the central part of a landmass, with a connotation that the region represents industriousness or other traditional values, and heartwood, which denotes the core of a tree. (The heartwood of a pine tree is called heart pine.) A type of fruit is called heart cherry, based on its physical resemblance to the stylized image of a heart, and a similarly shaped shellfish is called a heart cockle. Besides the adjective heart-healthy, the only hyphenated compound in which heart is the first element is the rarely used adjective heart-free, to refer to someone who is not in love and thus is less likely to become heartbroken. Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Vocabulary category, check our popular posts, or choose a related post below:Dialogue Dos and Don'tsYay, Hooray, Woo-hoo and Other AcclamationsPersonification vs. Anthropomorphism

Translating the CST Tradition Essay Example | Topics and Well Written Essays - 1500 words

Translating the CST Tradition - Essay Example It is to say that a Catholic ought to consider a politician beyond the veil party positions and go the extra mile to analyze the politician’s viewpoint as it relates to human life. In principle and retrospect, it is important to note that the findings of this paper will assess the impact of the Catholic Social Teaching on the contemporary society. In the recent past, the American clergy and part of the Bishops have been involved in attempts and endeavors to shape the social thought process of the society. It is the line with the idea and principle that recognizes that man is continuously facing obligations that may vary and mutate with each passing day (Keenan146). There are dynamic moral issues in the human environment which have occasioned the American Catholic Bishops to take a position accordingly. As a matter of fact and principle, there are unique roles and positions that the Catholic Bishops in America have assumed additional to their primary call. For instance, in most countries in the world today, there is the notion of religious liberty where all the religions of the world are expected to coexist. The Bishops have innately expressed the legitimacy of the Catholic religion while acknowledging the presence of other faiths. It is not to imply in any way that the other faiths and religions are illegal or improper; rathe r Catholicism is the one true religion in the world (McCarthy 158). In retrospect, this paper will delve and analyze the impact of the Catholic Social teachings on the contemporary society and the role of the American Bishops relative to the dynamic cultural inclinations of the society. The role of the Catholic Bishops has in the recent past changed to give opinion and direction to the things happening around in the society. The changed rules however derive their moral obligations and founding from the USCCB priorities. The priorities include promoting family life, social justice, enforcing