Summa Theologica- Second Part Essay Sample free essay sample

Presentation Thomas Aquinas ( 1225-1274 ) expounded on numerous virtuousnesss. In impossible to miss he expounded on â€Å"temperance. judiciousness. guts. what's more, justice† ( p 5 ) . He composed that he accepted justness was the most elevated uprightness and clarified what justness was and why he accepted justness to be the most noteworthy excellence. Aquinas ( 1225-1274 ) clarified that virtuousnesss are practices. Excellencies. other than justness. are selfish. focusing only on one feature of highminded conduct. Aquinas ( 1225-1274 ) accepted that justness secured all virtuousnesss. Aquinas ( 1225-1274 ) clarified the virtuousnesss other than justness administration one’s ain sense of self. An outline of control ( mildness ) is evading or ordering intoxicant ingestion to benefit the self image however non others. A delineation of reasonability is taking a gander at a situation in a specific way however another individual could take a gander at the situation in an alternate way (, for example, servitude during Thomas Aquinas Era ) . Holy person Augustine endorsed servitude where Saint Thomas was against it. In this delineation we perceive how the ethicalness of judiciousness is pinpointed to one feature of conduct. We will compose a custom article test on Summa Theologica-Second Part Essay Sample or on the other hand any comparative subject explicitly for you Don't WasteYour Time Recruit WRITER Just 13.90/page Guts is the grit to make right regardless of whether it is strange. for example, a maestro supporting a slave during Thomas’s age. This again simply covers the one goodness of courage. Aquinas ( 1225-1274 ) comprehended justness similar to a prudence covering all virtuousnesss under one umbrella. Aquinas ( 1225-1274 ) accepted justness to be the focal ( most noteworthy ) temperance. He characterized justness as a temperance. what's more, as the demonstration of dealing with others in a right. simply. just way. Aquinas ( 1225-1274 ) expressed â€Å"all Acts of the Apostless of goodness can allude to justness. to the extent that it guides grown-up male to the normal good† ( p. 6 ) . This implies Aquinas accepted justness to be the most noteworthy prudence since it guides grown-up male to move towards the benefit of everyone surprisingly. He accepted that justness is the attendant to mans’ conduct to another and to the network. Aquinas ( 1225-1274 ) expressed that justness needed to make with how universes act and that following these guidelines ( justness ) make universes prudent. The all-encompassing ground that Aquinas ( 1225-1274 ) accepted justness was the most elevated righteousness was on the grounds that he accepted that we need an incomparable ideals that will control the entirety of the different virtuousnesss. He analyzes a person that accomplished something without the reason to make so ( holding actus reus. however, non the work powers reas ) . Along these lines. he accepted that making something is a greater amount of import to justness than the essentialness or energy to make. He clarified that we can ever be just and spread right with our inner selves. in any case, covering with others is something that requires a specific temperance. Aquinas ( 1225-1274 ) further clarified that holding emotions towards justness is nil contrasted with making something towards justnesss. Aquinas ( 1225-1274 ) accepted that justness was a specific ideals that goes past sentiments without hesitation for the benefit of all. Equity. fitting to Aquinas ( 1225-1274 ) . was the taking temperance. rather than balance. reasonability or determination. The different virtuousnesss were just useful for the expectation of satisfying a person’s enthusiasm or to encounter great. Equity was acceptable in light of the fact that it manages others. He clarified that it is of import that legitimate justness covers the benefit of all versus the single great. Aquinas ( 1225-1274 ) accepts that legitimate justness is the primary uprightness among all the good virtuousnesss in light of the fact that he trusts it progresses in the direction of the benefit of everyone and sidesteps the single great. Choice Ideals. for example, control. reasonability. what's more, mettle were talked about in Aquinas ( 1225-1274 ) . Fitting to Aquinas ( 1225-1274 ) . virtuousnesss were of import for the inner self and for other people. The goodness of justness was clarified as the most noteworthy righteousness since justness was an upright demonstration towards the benefit of all. MentionThomas Aquinas ( 1947 ) . Second Part of the Second Part. 58: Justice. In Summa Theologica. Deciphered by Fathers of the English Dominican Province. New York: Benziger Bros hypertext move convention:/moodle. royalroads. ca/moodle/pluginfile. php/20885/mod_page/content/5/Thomas_Aquinas. pdf

Using MindMaps to Learn English Vocabulary

Utilizing MindMaps to Learn English Vocabulary MindMaps are one of my preferred apparatuses for helping understudies learn new jargon. I likewise every now and again use MindMaps to think innovatively for different tasks that Im taking a shot at. MindMaps help us to learn visually.â Make a MindMap Making a MindMap can take some time. Nonetheless, it doesnt should be confounded. A MindMap can be straightforward: Take a bit of paper and gathering jargon by subject, for instance, school.â Who are the individuals at school?What sort of items are in the classroom?What are the various kinds of classes?Which employments do the individuals at school have?Which various kinds of understudies are there? When you have made a MinMap you can grow. For instance, from the above model with school, I could make an entirely different zone for the jargon utilized in each subject. MindMaps for Work English Lets apply these ideas to the work environment. In the event that you are learning English so as to improve the English you use at work. You should think about the accompanying subjects for a MindMap Titles of ColleaguesTitles of Customers/ClientsActions (verbs)Equipment I use EverydayMy ResponsibilitiesImportant Phrases to Use When Writing Emails In this model, you could develop every classification. For instance, you could fan out classes from Colleagues to incorporate what they do, or you could work out the jargon for each kind of gear you use at work. The most significant factor is to let your psyche manage you as you bunch jargon. Youll improve your English jargon, yet you will rapidly increase a superior comprehension of how the different things in your MindMaps associate. MindMaps for Important Combinations Another approach to utilize a MindMap for jargon is to concentrate on language developments while making your MindMap. Lets investigate action word mixes. I could orchestrate a MindMap utilizing these classifications: Action words Gerund (ing structure - doing)Verbs Infinitive (to do)Verbs Pronoun Base Form (do)Verbs Pronouns Infinitive (to do)â MindMaps for Collocations Another jargon action that MindMaps can truly help with is learning collocations. Collocations are words that are regularly utilized together. For instance, take the word data. Data is a general term, and we have a wide range of explicit kinds of data. Data is additionally a thing. When taking a shot at collocations with things there are three principle zones of jargon to learn: descriptive words/action word thing/thing action word. Here are the classes for our MindMap: Descriptor InformationInformation NounVerb InformationInformation Verb You can grow this MindMap on data further by investigating explicit collocations with data utilized in explicit callings. The following you begin concentrating on jargon, attempt to begin utilizing a MindMap. Start off on a bit of paper and become used to arranging your jargon as such. Next, begin utilizing a MindMap program. This will take some additional time, however you will immediately get used to learning jargon with this guide. Print off a MindMap and demonstrate it to some different understudies. Im sure theyll be dazzled. Maybe, your evaluations will begin improving too. Regardless, utilizing MindMaps will positively make learning new jargon in English a lot simpler than simply recording words on a rundown! Since you comprehend the utilization of MindMaps, you can download a free form to make your own MindMaps via looking for Freemind, a simple to-utilize open source programming program. Since you see how to utilize MindMaps for learning new jargon and language structure, youll need some assistance on how toâ create jargon records. Instructors can utilize this perusing appreciation MindMapping exercise to assist understudies with applying these methods in perusing to help improve understanding.

5 Ways to Calm Down Quickly When Youre Overwhelmed

5 Ways to Calm Down Quickly When You're Overwhelmed Stress comes in many forms. Acute stress is the type of stress that happens and is then over quickly,  leaving relatively little damage in its wake. Chronic stress, on the other hand, is the type of stress that  occurs on a more regular basis and creates far more damage in the body, including everything from greater susceptibility to colds and the flu to  a higher risk of heart disease. In contrast, there is even a beneficial type of stress called eustress, which is a positive form of stress for most people unless it becomes too intense or chronicâ€"this is the type of stress that comes from an exciting vacation or engaging challenge. Too much of any type of stress, however, can feel overwhelming, and it can often sneak up on us. Many people dont realize how much stress is building up until they suddenly feel overwhelmed. Other times, stressful or attention-demanding events may seem to happen one after the other, and you may go from feeling calm to completely overwhelmed with surprising speed. Coping Strategies for When Youre Feeling Overwhelmed However it happens, it is important to have strategies for coping when you feel overwhelmed by stress and need to quickly relax your mind and body. The following are five quick and easy ways to regain your calm so you can deal with whatever situations are at hand. Take a Walk Exercise can be a great stress reliever in itself, as it helps you blow off steam and releases endorphins. Taking a walk when stressed can bring you the benefits of exercise â€" both short-term and long-term, and it provides the bonus of getting you out of the stressful situation. This can provide you with some perspective so you can return in a new frame of mind. Walking with a good friend can be a nice way to find social support, and walking alone can provide you with some time to think, reframe, and return with a more optimistic frame of mind. Take a Breath If youre not in a position to leave, you can feel better right away by practicing breathing exercises. Getting more oxygen into your body and releasing physical tension are two ways that breathing exercises can benefit you, and you can do them anytime or anywhere, even if your demanding situation isnt letting up. 17 Highly Effective Stress Relievers Take a Mental Break If you can steal away a few minutes of peace, visualizations and guided imagery are a wonderful way to restore peace of mind. Theyre easy to do  and can relax you physically as well as mentally. With practice, you can easily access your happy place and quickly feel calmer when stressed. How to Use Guided Imagery and Visualization for Stress Reframe Your Situation Sometimes we intensify our experience of stressful situations by the way we look at them. If you can look at your situation differently, you may be able to put it into a different perspectiveâ€"one that causes you less stress! Read more about mental and emotional stress that can be caused by pessimism, type A traits, and other self-sabotaging thought patterns, and learn how you can change the way you look at things. Itll come in handy when youre stressed. Mental Stress and Self-Sabotage Try Progressive Muscle Relaxation Progressive muscle  relaxation (PMR) is a technique where you tense and release all of your muscle groups, leaving your body  to feel more relaxed afterward. PMR is one of my favorite techniques, as it can be done by just about anyone, and with practice, you can fully release virtually all the tension youre feeling in your body in a matter of seconds! This can help you feel calmer and better able to handle the situations at hand. How to Do Progressive Muscle Relaxation A Word From Verywell Once youve been able to calm down, you should be in a better position to address whatever stressful situations youre experiencing. Its also a good idea to adopt a few regular stress relievers and healthy lifestyle habits so that you can reduce your overall stress level so that you experience less stress and are less bothered by the stressful situations you do encounter.

Rhetoric Analysis “From Social Class And The Hidden...

Rhetoric Analysis: â€Å"From Social Class And The Hidden Curriculum Of Work† Many issues in the 1900’s have been affecting jobs, social classes, and student’s education. In particular, fifth graders are being divided by their parents work level. Because this is happening, students will have unequal fairness on the outcome of the education they will receive. Jean Anyon, the author of â€Å"From Social Class And The Hidden Curriculum Of Work,† employs important concepts and powerful illustration to prove that the parents work level affects their children’s quality of education. Anyon gives specific examples of social classes and the curriculums of grade schools. In response to a comparison of the working class school and the executive elite school,†¦show more content†¦If I were to look at the corresponding education level to the parents of the working class, the quality would be not as good as the rest of the schools. For examples, the learning style is more geared towards mechanical with little decision making and choice. The students don’t have a lot of chances to express themselves. Children would usually have to figure out the homework instructions by themselves after the assignment was given. In the working class schools, books weren’t accessible. Typically, teachers would write on the white or chalk board. Having access to books can make homework seem more understanding and easier to refer back to a concept or problem. Another great example given by Anyon describing the working class schools is how the classes are operated. In a math class, when two digit division was first shown, the teacher would give a one minute lecture on how to solve the expression. (Pp140-141) The best ways to learn is by going through step by step process out loud and explain to the teacher how you came up with the answer. Next, Anyon illustrates the Capitalist class. Within this class, the fathers are top executives, so therefore; the fathers might be the president or vice president of Major Corporation. For example, Att, RCA, and American express fall under this category. The family incomes are normally around $100,000, but some can earn over $500,000. An interesting fact Anyon states is that, â€Å"TheShow MoreRelatedEssay on Expanding the Literary Canon3571 Words   |  15 Pagesconcerning the death Joe Weixlmann who offers his own commentary concerning how ideology and politics of literary orthodoxy in favor of a more democratically situated heterodoxy, and how this concept of a heterodoxy might inform the universitys literary curriculum. 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Accouting Practice Exam Free Essays

string(17) " on 1 July 2008\." FACULTY OF BUSINESS ACC100 ACCOUNTING 1 Sample examination TIME: 9. 20 – 12. 30 Hours WRITING TIME: Three (3) hours READING TIME: Ten (10) minutes MATERIALS SUPPLIED BY UNIVERSITY: Answer Booklets (4 x 6 page) General Purpose Answer Sheet GPAS-200R MATERIALS PERMITTED IN EXAMINATION: Writing implements, including a 2B pencil and an eraser Battery operated, hand held, no print facility calculator NUMBER OF QUESTIONS: Part A: Thirty Part B: Four (30) multiple choice (4) questions INSTRUCTIONS TO CANDIDATES: 1. We will write a custom essay sample on Accouting Practice Exam or any similar topic only for you Order Now Enter your name and student number and sign in the space provided at the bottom of this page. You must also enter your name and number in pencil on the multiple choice answer sheet, and upon the answer booklet. This examination consists of THIRTY (30) multiple choice questions in Part A and FOUR (4) questions in Part B. ALL questions must be answered. Part A (Multiple choice): Students must answer questions 1 – 30 on the answer sheet provided. Use a black lead pencil No 2 to fill in completely the letter box corresponding to the most correct answer. To change your answer, erase completely and remark. There are no marks deducted for incorrect answers. Candidates are advised to show all workings in Part B clearly labelling them as such. This examination is worth 60% of the final assessment. Students must pass the final exam to pass the subject. INSTRUCTIONS TO INVIGILATORS: 1 QUESTION PAPER MUST NOT BE RETAINED BY THE CANDIDATE. 2. 3. STUDENT NAME: ____________________________________ STUDENT No: _________________ STUDENT SIGNATURE: _____________________________________________________________ MULTIPLE CHOICE (1 mark each) Record your answers in pencil on the General Purpose Answer Sheet provided. 1 Purchasing inventory for cash has the following dual effect on the accounting equation: A B C D 2 increases an asset and increases a liability increases an asset and increases another asset decreases an asset and increases owner’s equity decreases an asset and increases an asset Purchasing office furniture partly for cash and partly on credit affects the accounting equation by: A B C D increasing an asset, increasing a liability and a decreasing an asset increasing an asset, decreasing a liability and decreasing an asset decreasing an asset, increasing a liability and increasing owner’s equity decreasing an asset, decreasing a liability and decreasing owner’s equity 3 All of the following equations of the basic accounting equation are correct except: A B C D assets = liabilities + owner’s equity economic resources = claims on economic resources assets – liabilities = owner’s equity assets + owner’s equity = liabilities 4 A business had assets of $260,000 and liabilities of $75,000. How much is its owner’s equity? A B C D $0 $185,000 $335,000 $260,000 5 The business document that reports assets, liabilities and owner’s equity is called the: A B C D financial statement transaction statement of financial position (balance sheet) statement of financial performance (profit and loss statement) 6 Terri operates a beauty salon. During the first month of operation Terri performed the following transactions: i ii iii iv v vi invested $2,000 in the business prepaid rent of $1000 purchased $1,500 of furniture on credit purchased $100 of supplies for cash paid $300 on the furniture purchased in iii purchased an antique mirror for $1,000, paying cash of $500 and putting $500 on credit. Using the accounting equation, the final balance on both sides is: A B C D 7 3,900 3,700 4,300 4,400 Use the following information to calculate the balance in John’s Capital account. Balance of accounts for John’s Cleaning on 31 March Accounts Payable Accounts Receivable Cash at bank Equipment Supplies Bill Payable John, Capital A B C D $20,000 $17,500 $18,000 $15,000 $ 1,000 $ 1,500 $ 500 $20,000 $ 1,000 $ 4,000 ? 8 Under the cash basis of accounting: A B C D Net profit is the excess of cash inflows from revenue over cash outflows for expenses Revenue is recognized when goods are sold Expenses are recognized when costs are consumed B and C 3 Judy’s Hairdressing Salon uses cash accounting. During 2005 the salon reported $41,000 in wages paid on the income statement. At year-end 2005 wages owing but unpaid were $2,400. If the salon changed to accrual accounting, how much would be reported as wages expense for 2005? A B C D $38,600 $41,000 $43,400 $42,600 10 Which of the following statements concerning accrual accounting is true? A B C D Net profit is the excess o f cash inflows from revenue over cash outflows for expenses Revenue is recognised when earned and expenses when incurred. When there are credit transactions the accrual approach gives a better measure of economic performance than the cash approach B and C 11 Joe uses cleaning supplies on a daily basis. Under the accrual basis of accounting these supplies should be an expense of the period in which they are: A B C D Ordered Received Paid for Used 12 Prepaid insurance is reported as: A B C D An asset in the balance sheet A liability in the balance sheet An expense in the income statement B and C 13 Which of the following could be reported as a prepaid expense? A B C D A maintenance agreement paid in advance for the next two years Wages owing at the end of the period Rent collected in advance from tenants Interest income unpaid at the end of the period 14 According to an inventory count Cally Printing had office supplies amounting to $100 at year-end. It had $50 of supplies at the start of the year and had purchased $600 of supplies during the year. What was the supplies expense for the year? A B C D $650 $600 $550 $500 4 15 Which of the following statements relating to the Accumulated Depreciation account is correct? A B C D It normally is a balance on the left hand side of a T-account. It reflects the portion of the cost of an asset that has been assigned to expense since the item was purchased It provides information to users on the market value of assets It is classified as a liability in the balance sheet The following data relates to questions 16 to 18. Pam’s Machine Hire purchased a machine for $6,300 on 1 July 2008. You read "Accouting Practice Exam" in category "Essay examples" The machine had an estimated life of 7 years, at which time it was expected to have a sales value of $700. The straight-line method of depreciation was used. 16 What was the amount of depreciation charged as an expense on the machine by Pam’s Machine Hire for year ended 30 June 2009? A B C D 17 $771 $800 $900 $1,600 What was the balance of the Accumulated Depreciation – Machine account in the books of Pam’s Machine Hire at 30 June 2009 following the adjusting entry? A B C D $800 $1,600 $2,400 $2,700 18 What was the book value of the machine in the books of Pam’s Machine Hire at 30 June 2009 following the adjusting entry? A B C D $5,600 $3,900 $5,400 $5,500 5 19 Tom purchased two vehicles for his business on 1 January 2009. These vehicles cost $50,000 each and have a useful life of 5 years with an expected residual of $20,000 each. The adjusting entry required for depreciation on the two vehicles on 30 June 2005 is: A B C D Increase Accumulated Depreciation $6,000; Increase Depreciation Expense $6,000 Increase Depreciation Expense $12,000; Decrease Accumulated Depreciation $12,000 Increase Accumulated Depreciation $12,000; Decrease Depreciation Expense $12,000 Increase Depreciation Expense $6,000; Decrease Accumulated Depreciation $6,000 20 Unearned revenue is an example of a(n): A B C D Accrual Liability Asset Expense 21 Rent collected from a tenant in advance is considered: A B C D Unearned Revenue Prepaid Expense A liability Both A and C 2 On 1 July 2009 Zoe’s Bar Bistro rented out part of its property at a rate of $12,000 per year. On that date, nine months rent was collected in advance and was recorded as an increase to a liability account. At 31 December 2009, (Zoe’s year-end) which of the following adjusting entries should be made? A B C D Increase Cash, $6,000; Increase Rent Revenue, $6,0 00 Decrease Rent Revenue, $3,000; Increase Unearned Rent Revenue $3,000 Decrease Unearned Rent Revenue, $6,000; Increase Rent Revenue, $6,000 Increase Rent Receivable, $6,000; Increase Rent Revenue, $6,000 23 Working capital is determined by A B C D subtracting total liabilities from total assets adding current liabilities to total assets subtracting current liabilities from current assets adding total liabilities to current assets 6 24 Decision-makers may use liquidity ratios to measure a company’s financial flexibility. An example of a liquidity ratio would be the A B C D return on total assets current ratio gross profit ratio accounts receivable turnover The following information pertains to question 25. Maria’s Coffee reported $56 000 for current assets and $10 500 for other assets. It also had $17 000 of current liabilities. Maria’s quick assets totalled $22 000, and its long-term liabilities totalled $10 000. 25 Determine Maria’s working capital A B C D 26 $5 000 $39 000 $56 500 $12 500 The following entry appeared in the general journal of the SoHo Realty Company: Office Supplies Cash Accounts Payable 2,500 500 2,000 Which of the following statements is not true about the transaction recorded in the journal entry above? A B C D SoHo’s cash decreased by $500 Liabilities increased as a result of the transaction SoHo’s signed a note as part of the transaction The asset, office supplies, increased as a result of the transaction 27 End of year records from Sally’s Boutique show: $ Cash 20 Salaries Payable 10 Rent Expense 100 Interest Expense 50 Prepaid Rent 30 Salary Expense 20 Rent collected in advance 20 During the closing process the total debit to the Profit and Loss Summary account would be: A B C D $90 $100 $80 $170 28 Muffy Company reported the following for 2009 an d 2010: Accounts receivable, 31 December, 2009 Accounts receivable, 31 December, 2010 Sales for 2010 $ 7 000 3 000 85 000 How much cash was collected from customers during 2010? A B C D $81 000 $85 000 $89 000 $75 000 Use the following information to answer Questions 29 and 30 2010 $ 20 000 50 000 54 000 130 000 6 000 230 000 127 000 560 000 340 000 2009 $ 22 000 44 000 51 000 129 000 10 000 221 000 125 000 554 000 336 000 Cash at bank Marketable securities Accounts Receivable Inventory Prepaid expenses Plant and equipment Current liabilities Sales revenue (on account) Cost of goods sold 8 29 The current ratio for 2010 is: A B C D 2. 15:1 2. 05:1 1. 88:1 1. 75:1 30 Receivables turnover for 2010 is: A B C D 10. 4 times 21. 3 times 4. 10 times 10. 7 times 9 PART B: (ALL QUESTIONS TO BE ANSWERED) ANSWER QUESTION IN A NEW ANSWER BOOKLET. Question 1 Part A Recording transactions (20 marks) (10 marks) Matthew James Services Pty Ltd began a business consultancy service on 1 July 2010. The company uses a perpetual inventory system. The following transactions occurred during the first month of operations: July 2 Shareholders invested $46000 in the business in exchange for shares in the company. 2 Paid $20000 for the first six month’s rent. 2 Paid Local Energy Corp $300 as a deposit on electricity. 3 Purchased and installed shop fittings for a total cost of $21500 by issuing a cheque for $11500 and igning a commercial loan agreement for $10000. 4 Purchased supplies for $1580 4. Purchased $20000 worth of inventory for cash 6 Paid advertising expense of $1750. 16 Recorded sales for the first half of the month of $16480 in cash and $275 on account. Cost of inventory sold during the period was $7650. 20 Paid insurance expense for the first year of $1250. 23 Received a $50 payment from customers on account. 28 Paid salar ies of $1500. 31 Recorded revenue for the second half of the month of $22729 in cash and $530 on account. Cost of inventory sold during the period was $10890. 1 Paid telephone account of $110 by cheque. Use the following account titles and numbers: Cash at Bank, 100; Accounts Receivable, 101; Supplies, 103; Inventory 104; Deposits, 105; Shop Fittings, 110; Loan Payable, 200; Share Capital, 300; Retained Profits, 310; Dividends, 320; Sales, 400; Cost of Goods Sold, 450 Rent expense, 500; Advertising expense, 501; Insurance expense, 502; Telephone expense, 503; Salary expense, 504. Required: 1. Prepare the general journal entries to record the above transactions. 10 Question 1 Part B Financial Statements (10 marks) The adjusted trial balance of Crossing Australia Limited at 30 April 2009, after all adjustments, is as follows: Crossing Australia Ltd Adjusted Trial Balance as at 30 April 2009 Account Cash at Bank Accounts Receivable Supplies Prepaid Insurance Equipment Accumulated Depreciation – equipment Building Accumulated Depreciation – building Land Accounts Payable Interest payable Wages payable Unearned Service revenue Bill payable, non-current Share capital Service Revenue Depreciation expense – equipment Depreciation expense – building Wages expense Interest expense Insurance expense Electricity and gas expense Supplies expense Total Dr 1,370 43,740 3,690 2,290 63,930 28,430 74,330 18,260 20,000 19,550 2,280 830 3,660 69,900 64,200 98,550 6,900 3,710 60,310 5,370 8,170 4,970 6,880 305,660 Cr 305,660 Required: Prepare a classified Income Statement and a Balance Sheet for Crossing Australia Limited. 11 Question 2 ANSWER QUESTION IN A NEW ANSWER BOOKLET. Question 2 Part A Financial statement analysis (15 marks) (10 marks) The following information has been extracted from the financial statements and the notes of Softwoods Ltd. 010 Cash assets Marketable securities Receivables Inventories Prepaid expenses Property plant and equipment Current liabilities Credit sales Cost of Goods Sold Total liabilities Total assets Net profit $34 100 110 000 74 800 187 000 4 400 308 000 183 700 979 000 587 400 593 000 650 000 98 000 2009 $37 400 104 500 77 000 173 800 6 600 269 500 167 200 951 500 573 000 567 000 612 000 83 000 Receivables and inventories balances in 2008 were the same as 2009. Required: Calculate the following for 2010 and 2009: 1. 2. 3. 4. 5. Current ratio Inventory turnover ratio Receivables turnover ratio Net profit ratio Debt to total assets ratio What conclusions can you come to in relation to Softwoods Ltd’s liquidity, profitability and solvency? 12 Question 2 Part B Journalise adjusting entries (5 marks) The trial balance of Please-Pass-Me at 30 June 2010, the end of the financial year, is as follows: Pass-Me-Please Trial Balance as at 30 June 2010 Account Cash at Bank Accounts Receivable Supplies Furniture and fixtures Accumulated Depreciation furniture and fixtures Building Accumulated Depreciation building Accounts Payable Salary Payable Unearned Service revenue Capital Drawings Service Revenues Salary Expense Supplies Expense Depreciation Expense – furniture and fixtures Depreciation Expense – building Miscellaneous Expense Total Dr 198,000 370,000 6,000 100,000 40,000 250,000 130,000 380,000 45,000 293,000 65,000 286,000 172,000 Cr 13,000 1,174,000 1,174,000 Data needed for the adjusting entries include: a. b. c. d. e. f. Supplies on hand at year-end, $2,000 Depreciation on furniture and fixtures, $20,000 Depreciation on building, $10,000 Salaries owed but not yet paid, $5,000 Accrued service revenue, $12,000 Of the $45,000 balance of Unearned Service Revenue, $32, 000 was earned during the current financial year. Required: Prepare the adjusting general journal entries. 13 Question 3 ANSWER QUESTION IN A NEW ANSWER BOOKLET. Hardly Normal Ltd (15 marks) As at 30 June 2008 the company’s cash account in its GL has a debit balance of $5,815. 30. The bank statement balance as at 30 June 2008 showed a balance of $7,075. 80 Cr The following additional information was noted: †¢ The bank collected a direct deposit of $1200 for Hardly Normal from a debtor and charged $10 for doing so. On 30 June the bank statement showed a debit entry of $550 for a dishonoured cheque deposited by hardly Normal from IN Debt, a customer. The 30 June cash receipts of $1,819. 60 were not included in the bank deposits for June. They did not get processed until 1 July. Company cheque no. 480 issued to Joe Bloggs, a creditor, for $492 cleared the bank in June but it had been incorrectly recorded and posted in the company’s records as $429. The bank service charge for June was $25. Interest of $48 was received. It had not been previously accrued for. Unpresented chequ es at 30 June totalled $2,480. 10. †¢ †¢ †¢ †¢ †¢ †¢ Required 1. 2. Prepare the necessary adjusting entries to the company’s GL as at 30 June 2008. Prepare the bank reconciliation statement as at 30 June 2008 (include workings for adjusting the GL). 14 Question 3 Part B Internal Control (5 marks) Fred Firkenstirker has worked for Derek Shonk Solicitors for several years. Fred hasn’t taken a holiday in the last three years. One of Fred’s primary duties is to open the mail and list the cheques received. He also takes cash from clients when they leave. At times it is so hectic that Fred doesn’t bother with giving clients a receipt for the cash paid on their accounts. He assures them he will see to it that they receive the proper credit. When the traffic is slow in the office Fred offers to help Mary post the payments received from clients to the accounts receivable ledger. She is always happy to receive his help, because he is a very conscientious worker. Required: Identify any principles of internal control that may be violated in this solicitor’s office situation. 15 Question 4 Statement of Cash Flows (20 marks) ANSWER QUESTION IN A NEW ANSWER BOOKLET. Choice Brother Pty Limited Balance Sheet 30 June 2010 Current assets Cash at bank Accounts receivable Total current assets Non-current assets Property, plant and equipment: at cost Accumulated depreciation Total non-current assets Total assets Current liabilities Accounts payable Salaries payable Total liabilities NET ASSETS Owner’s equity Share Capital Retained Profits TOTAL OWNER’S EQUITY 10,000 11,950 21,950 10,000 4,280 14,280 29,800 3,500 33,300 21,950 35,220 1,000 36,220 14,280 33,000 (17,000) 16,000 55,250 20,000 (8,000) 12,000 50,500 8,750 30,500 39,250 13,500 25,000 38,500 30 June 2009 Other information extracted from Choice Brothers Pty Limited Income Statement for the year ended 30 June 2010 as follows: Sales Revenue Gain on disposal of PPE Salaries Expense Other Expenses (ex. Dep. ) Net Profit Other information: †¢ 141,250 1,000 50,000 71,580 7,670 Equipment that originally cost the company $10,000 was sold during the year. The accumulated depreciated on the equipment sold was $4,000. Accounts payable balance relates to amounts owning that are classified under ‘Other Expenses’ †¢ 16 Required 1. Calculate the following cash flows: a) receipts from customers b) payments to employees c) payments for other expenses d) payments for property, plant and equipment e) receipts from the sale of property, plant and equipment (10 marks) 2. Prepare the company’s Cash Flows Statement for the year ended 30 June 2010. (10 marks) 17 Indicative examination solutions Part A: Multiple Choice 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 D A D B C B C A C D D A A C B B A D A B D C C B B C D C B D 18 PART B Question 1 Question 1 Part A Recording transactions Matthews James Services Pty Ltd General Journal Date 2010 2 Jul Account titles and explanation Cash Share Capital (Issued shares) Rent expense Cash (Paid first 6 months rent) Deposit Cash (Deposit on electricity) Post. Ref 100 300 Debit 46,000 46,000 Credit (20 marks) (10 marks) 2 Jul 500 100 20,000 20,000 2 Jul 105 100 300 300 3 Jul Shop Fittings 110 21,500 Loan Payable 200 10,000 Cash 100 11,500 (Purchased shop fittings paid part by cash and part covered by a loan agreement) Supplies Cash (Paid for supplies) Inventory Cash (Paid cash for inventory) Advertising Expense Cash (Paid advertising expense) 103 100 1,580 1,580 4 Jul 4 Jul 104 100 20,000 20,000 6 Jul 01 100 1,750 1,750 16 Jul Cash 100 Accounts Receivable 101 Sales 400 Cost of Goods Sold 450 Inventory 104 (To record first half month sales) 20 Jul Insurance Expense Cash (Paid 1 year insurance policy) 502 100 16,480 275 16,755 7,650 7,650 1,250 1,250 19 23 Jul Cash 100 Accounts Receivable 101 (To record collection of accounts receivable) 28 Jul Salary Expense Cash (Paid salaries) 504 100 50 50 1,500 1,500 31 Jul Cash 100 Accounts Receivable 101 Sales 400 Cost of Goods Sold 450 Inventory 104 (To record second half month sales) 31 Jul Telephone expense Cash (Paid Telephone expense) 503 100 22,729 530 23,259 10,890 10,890 110 110 20 Question 1 Part B Financial Statements Crossing Australia Ltd Income Statement For the Year Ended 30 April 2009 (10 marks) Revenues: Service revenue Expenses: Wage expense Interest expense Depreciation expense – equipment Supplies expense Insurance expense Electricity and gas expense Depreciation expense – building Total expenses Net profit $98,550 $60,310 8,170 6,900 6,880 5,370 4,970 3,710 96,310 $2,240 21 Question 1 Part B continued Crossing Australia Ltd Balance Sheet As at 30 April 2009 Assets Current Assets Cash at Bank Accounts Receivable Supplies Prepaid Insurance Total current assets Non-Current Assets Equipment Less: Acc. Depreciation Building Less: Acc. Depreciation Land Total Non-Current Assets TOTAL ASSETS Liabilities Current Liabilities Accounts Payable Interest Payable Wages Payable Unearned Service Revenue Total Current Liabilities Non-Current Liabilities Bill Payable TOTAL LIABILITIES NET ASSETS Owner’s Equity Share Capital Retained Profits OWNER’S EQUITY $ 1, 370 43,740 3, 690 2, 290 $ 51,090 $63,930 (28,430) 74,330 (18,260) $35,500 56,070 20,000 111,570 $162,660 $19,550 2,280 830 3,660 26,320 69,900 96,220 $66,440 64,200 2,240 $66,440 22 Question 2 Question 2 Part A Financial statement analysis (15 marks) (10 marks) Formulae 1. Current ratio = Current assets/ Current liabilities 2. Stock turn (Inventory turnover) = COGS/ Average inventory 3. Debtors turn (Receivables turnover) = Net sales/ Average net receivables 4. Net profit ratio = net profit/net sales 5. Debt to total assets ratio = total liabilities/total assets Calculations 2010 Current assets: $34,100 + $110,000 + $74,800 + $187,000 + $4,400 = $410,300 2009 Current assets: $37,400 + $104,500 + $77,000 + $173,800 + $6,600 = $399,300 2010 Average inventory: ($187,000 + $173,800)/2 2009 Average inventory: $173, 800 * assumed 2008 and 2009 same balances 2010 Average receivables: ($74,800 + $77,000)/2 = $75,900 2009 Average receivables: $77,000 * assumed 2008 and 2009 same balances 1. 2. 3. 4. 5. Current ratio Stock turn Debtors turn Net profit Debt to assets 2010 410,300/183,700 = 2. 23 587,400/180,400 = 3. 26 979,000/75,900 = 12. 90 98,000/979,000 = 10% 593,000/650,000 = . 91 2009 399,300/167,200 = 2. 39 573,000/173,800 = 3. 1 951,500/77,000 = 12. 35 83,000/951,500 = 8. 7% 567,000/612,000 = . 92 Liquidity – Although it has declined slightly in 2004, Softwoods is financially sound in the short term with more than $2 in current assets to meet every $1 in current liabilities Prof itability – Net profit ratio has improved marginally in 2004 with Softwoods able turning 10c of every $1 of sales into profit. For a complete picture however the ratio would need to be compared to industry. Softwoods is collecting its debtors balances at the rate of more than 12 times per year and therefore slightly better than once a month. Stock turnover however is rather slow at just over three times per year. Of course the nature of the industry would need to be considered to assess whether this level of turnover was within expectations. Solvency – Softwoods is carrying a high level of long term debt with barely enough assets to cover liabilities. This raises some concern about their long term viability 23 Question 2 Part B Journalising adjusting entries Pass-Me-Please General Journal 30 June 2010 (5 marks) a) Dr Supplies Expense Cr Supplies b) Dr Depreciation Expense Cr Acc Depreciation (FF) c) Dr Depreciation Expense Cr Acc Depreciation (Building) d) Dr Salaries Expense Cr Salary Payable e) Dr Accounts Receivable Cr Service Revenues f) Dr Unearned Service Revenue Cr Service Revenues 4,000 4,000 20,000 20,000 10,000 10,000 5,000 5,000 12,000 12,000 32,000 32,000 24 Question 3 Question 3 Part A Date Bank reconciliation Debit (15 marks) (10 marks) Credit Account Titles and Explanation June 30 Cash at Bank Bank Charges Accounts Receivable 30 Accounts Receivable – IN Debt Cash at Bank 30 Accounts Payable – Joe Bloggs Cash at Bank 30 Bank Charges Cash at Bank 30 Cash at Bank Interest Revenue 1,190 10 1,200 550 550 63 63 25 25 48 48 (1) Original Cash at Bank account balance Add: Interest Collection of note receivable ($1,200 less collection fee $10) Less: Dishonoured cheque Error in recording cheque no. 2480 Bank service charge Adjusted Cash at Bank account balance $5,815. 30 48. 00 1,190. 00 ($550. 00) (63. 00) (25. 0) 1,238. 00 7,053. 30 (638. 00) $6,415. 30 Hardly Normal Limited Bank Reconciliation Statement As at 30 June 2007 Balance as per bank statement Add: Outstanding deposits Less: Unpresented cheques Balance as per Cash at Bank Account (1) Workings $7,075. 80 1,819. 60 8,895. 40 (2,480. 10) $6,415. 30 25 Question 3 Part B Inte rnal Control (5 marks) This may not be an exhaustive list. Additional control issues identified must actually link to the scenario provided in the question. Violations: 1. It is Mary’s responsibility to post payments to patient accounts. In allowing Fred to assist her, the establishment of responsibility principle is violated. 2. Although it appears to be a small office, it is not appropriate that Fred opens the mail, receives and records cash receipts from clients, and also appears to have custody of cash. This situation violates the segregation of duties principle. By posting to clients’ accounts it would be possible to post credits to patient accounts and pocket the cash. 3. The documentation principle is violated when clients are not given cash receipts. Although many professional offices do not have cash registers, computerised or manual receipts are customary and necessary. 4. Independent internal verification is also being violated. There is no independent counting of the cash and comparison to total receipts. 5. Other controls are being violated. There is no mention of Fred being bonded. Also, personnel should be required to take olidays to increase the likelihood of fraud being detected. 26 Question 4 Required 1 Statement of Cash Flows (20 marks) Receipts from customers = Sales revenue + openi ng accounts receivable – closing accounts receivable = 141,250 + 25,000 – 30,500 = 135,750 ? Payments to employees = salaries expense + opening salaries payable – closing salaries payable = 50,000 + 1,000 – 3,500 = 47,500 ? Payments for other operating expenses = other operating expenses + opening accounts payable – closing accounts payable = 71,580 + 35,220 – 29,800 = 77,000 ? Payment for purchases of PPE = increase in cost value of PPE + cost value of PPE sold = 13,000 + 10,000 = 23,000 ? Receipts from sale of PPE (is a two step process) = Original cost of assets – accumulated depreciation = carrying value of asset sold = 10,000 – 4,000 = 6,000 Carrying value of asset sold + profit on disposal (OR less loss on disposal) = 6,000 + 1,000 = 7,000 Required 2 Choice Brothers Pty Limited Cash Flows Statement (Partial) For the Year Ended 30 June 2010 Cash flows from operating activities $ Cash collections: From customers Cash payments: To employees For other operating expenses Net cash generated by operating activities Cash flows from investing activities Cash collections: From sale of PPE Cash payments: For purchase of PPE Net cash generated by investing activities Net movement in cash Opening balance in cash 1 July 2009 Closing balance in cash 30 June 2010 135,750 (47,500) (77,000) 11,250 ? 7,000 (23,000) (16,000) (4,750) 13,500 8,750 27 28 How to cite Accouting Practice Exam, Essay examples

Consumer Behavior in Tourism in Yogyakarta free essay sample

The writer chooses an interesting topic in Yogyakarta which is tourism. This paper describes about consumer’s (foreign people and local people) behavior responding the way of government promoting tourism site in Yogyakarta. In brief, because of this topic, the writer gives a title, Analyzing Consumer Behavior toward Tourism Site in Yogyakarta Related with Marketing Tools 2. Abstract Tourism has an important role in improving and developing Indonesia, especially Yogyakarta. It allows improvement in sector economy, social and culture. By tourism, local people can take advantage directly and indirectly in term of increasing their welfare that becomes a priority of government. Developing this important factor can be a key success of government reaching their goals. Since that reason, it is vital to understanding what factors that influence the success of this sector. With no doubt, the indicator of this success is the amount of people who interested with our tourism site. Those people can be assumed as customers that come to the store (the tourism site) satisfying their need. We will write a custom essay sample on Consumer Behavior in Tourism in Yogyakarta or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page It means we have to understand the behavior of the customer responding our marketing mix and marketing communication so they are excited to come and for the result we can earn money from those potential customers. This paper describes how customer react the stimuli offered by tourism site people in this case is our local government of tourism in the marketing communication or marketing mix. It also tells what the most effective marketing communication that can affect people to come and how to set its marketing mix. The local government is considered successful when Yogyakarta is awarded as â€Å"Destinasi Wisata Terbaik Luar Negeri 2008† on Malam Anugerah Insan Pariwisata held by Majalah Libur Malaysia, and as†Best Destination† on Indonesia Tourism Award 2009. However efforts creating Yogyakarta as Destination of Tourism is still struggled by improving in infrastructure, the objects itself, public transportation, events as icons, also promoting in integrated marketing communication to create a good brand image for foreign tourist and domestic tourist. Because of those reasons, this paper tries to understand the consumer behavior responding the stimuli from government so efforts from government can be suitable with the potential customer. 3. 2 Paper’s Goals This paper aims to: 1. Understanding the consumer’s behavior responding the marketing mix offered by government and analyze whether this is already appropriate or not. 2. Understanding the consumer’s behavior responding the integrated marketing communication from tourism players and predict that it is attracting the potential market or not. From those goals, it is wished that it can give a description about consumer’s behavior toward marketing mix and integrated marketing communication and able to give solutions and recommendations from student’s point of view. 3. 3 Paper’s Benefits This paper is wished be able to give benefits theoretically and practically. 1. Theoretically, it is able to give contribution and information for researchers, students especially in Faculty of Economy and others related to understanding consumer’s behavior toward tourism that government is still struggling to develop. 2. Practically, it is able to give suggestion for government and player in tourism for evaluation of suitable marketing mix and integrated marketing communication in improving this sector, so they can give the right way to promotion and destination branding and attract the potential customer. 3. Main Issues and Discussions 4. 1 Literature Review and Theories a. Nature of Consumer Behavior According to Consumer Behavior book, Consumer Behavior is defined as the behavior that consumers display in searching for, purchasing, using, evaluating, and disposing of products and services that they expect will satisfy their needs. While all consumers are unique; nevertheless, one of the most important constants among all of us, despite our difference, is that we are all consumers. Why it is important for the company to learn about consumer behavior especially in tourism sector? The reason is understanding consumer behavior is good business. Since firms exist to satisfy consumers’ need so firms must understand customers’ behavior toward those needs to satisfy themselves. Relationship Marketing occurs when a company makes an effort to interact with customers on a regular basis, and gives them reasons to maintain a bond with the company over time.