That Time I Almost Met Lawrence Ferlinghetti

That Time I Almost Met Lawrence Ferlinghetti The year was 2006. The city: San Francisco. I had been lucky enough to get a conference paper abstract accepted by the American Literature Association, the subject being Theodore Dreisers collection of stories, A Gallery of Women (1929). Its a remarkable group of portraits, written with Dreisers characteristic sympathy and curiosity. And Im not sure if I mentioned this but the conference was in SAN. FRAN. CIS. CO.(!!!!!!!!) A vibrant, energetic, diverse city, filled with bookstores and cafes and trolley cars. I was chomping at the bit to check it out. When I mentioned this trip to my mom over the phone, she got all wistful and dreamy about seeing California. It had been  years since we had taken a trip together, so I invited her along. She wanted to see the city in all its glory, and wander around, but I had just two goals: present my paper without embarrassing myself, and visit City Lights Bookstore, founded in 1953 by the poet Lawrence Ferlinghetti. My love for Ferlinghettis poetry stemmed from a recent purchase of The Portable Beat Reader, which included excerpts from the major writers of the Beat Generation (Ferlinghetti, Kerouac, Ginsberg, DiPrima, Burroughs, etc.). I was trying to write my own poems (and failing horribly) and something about Ferlinghettis free-wheeling, buoyant creations inspired and uplifted me. Constantly Risking Absurdity (#15), for instance, is one of my favorites. And A Coney Island of the Mind is one of my treasured collections. So once the paper was delivered, embarrassment averted, and mother taken to the heavenly palace of chocolate known as Ghirardelli Square (where we kept going back for free samples), we set out for City Lights. I was not prepared for the bookish feast that greeted me when we stepped through the door. City Lights is multiple levels, organized but crammed with bookcases featuring works that you would never see on a chain stores shelves. I found Thomas Mann books I hadnt even known existed, writers whom I had never heard of, beautiful editions that took my breath away. Poetry, philosophy, political science, history, biography, essays, fiction, art history: it was all there. We wandered amongst the books, taking in the cozy intellectual atmosphere of the place, me drooling all the way. I finally chose a couple of books to buy and then set out for the cash register, where I would demand to see my man Ferlinghetti. All I had going for me was my ardent devotion, literary studies creds, and a slightly-crazed look in my eyes. I paid for the books, and then looking the poor employee directly in the eye, asked if I could meet Mr. Ferlinghetti (whom I knew spent time at the store, despite his advancing years). Eyeing me warily, she told me that Ferlinghetti wouldnt be in that day. My mom and I were leaving early the next morning, so my hopes were shot. I said, Oh, ok. Well, tell him that he has a wonderful bookstore and that Rachel loves him. My mom gave me an Are you feeling well? look, and we left the store. I may not have met Ferlinghetti, but I saw his palace of books and breathed in its wondrous atmosphere. If I ever get the chance to visit San Fran again, Ill head directly to City Lights, and maybe spend a few hours (instead of just one) browsing and reading and sighing with joy. And who knows- maybe Ill even get to meet Ferlinghetti. Save

The Periods of Egyptian History in Pictures

Essay about Organizational Structure- Mgt/230 - 1127 Words

Organizational Structure Martha Miranda MGT/230 6/20/12 Kelley Parker Abstract The central thesis of this paper examines the organizational structures of McDonalds, Burger King, and Wendy’s food restaurants. It will examine the comparison and contrast of the organizational structure of McDonalds with Burger King, and Wendy’s Corporations. What functions influence McDonalds, and explains how the organizational design helps determine the structure that best suits McDonalds needs, as a business. Organizational Structure Burgers are one of the most favored junk foods people like to eat from around the world. What a great idea to create a restaurant that gives the best tasting flavors, one of a kind style,†¦show more content†¦Aside from their products and services, these corporations have â€Å"Giving back to the communities,† page. These companies give back to their communities by giving scholarships, promote adoption, and create foundations to those in need. For instance, The Ronald McDonald House Charities, Have-It-Your-Way Foundations, and Wendy’s wonderful kids- Dave Thomas Foundation of Adoption. All three of these companies are nationwide as well. McDonalds and Wendy’s dominate more than Burger King does, but all have restaurants worldwide. In contrast with McDonalds their success is from globalization. Since the early 1940’s McDonalds has been a burger business, and accomplished to be the first one’s to become global. McDonalds has invested into several community organizations that helped the business to earn trust from the communities and gave more of a positive outlook towards their restaurants. They support their own employees, their families, and other groups of society in every country where it has business. McDonalds has website links to promote healthy living for kids, teens, and Latin and African Americans. McDonalds Happy Meals, McDonalds for teens, Me Encanta, and 365Black. They have corporate governance, which shows in detail of their operational structure. There is a whole webpage that is dedicated to explain about what is their drive to stay successful, what the board ofShow MoreRelatedMgt/230 Organizational Structure Paper1298 Words   |  6 PagesOrganizational Structure Paper Jody Denton MGT/230 November 6, 2011 Dr. Matasha Murrell Jones Organizational Structure Paper The temperature outside is 30 degrees and the predicted weather for the next week will continue to drop below freezing. When Jane wakes up in the morning without any heat, she weighs her options and sets out to call the gas company to get her service reconnected. 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The opinions of Mill and Kant Free Essays

Mill’s utilitarianism on Kant and Baxter’s arguments In John Stuart Mill’s arguments for utilitarianism, it can be observed that his concept of that which is â€Å"good† corresponds to the maximization of utility, or the promotion of the greatest happiness for the greatest number. Further, Mill maintains that right actions are those that primarily promote happiness while on the other hand actions that result to the reverse of happiness are wrong actions. At this point, it should be noted that Mill is arguing for the centrality of a form of consequentialism in his conception of actions and their resulting moral worth. We will write a custom essay sample on The opinions of Mill and Kant or any similar topic only for you Order Now That is, the moral worth or value of the actions of man can be assessed through the very consequences that they give rise to. As human conduct is essentially directed by the quest for happiness or utility, Mill elaborates further that the very directive of men to acquire happiness does not refer to individual happiness or the happiness of each person taken singularly but rather to the collective happiness or the happiness for the greatest number of people. Among the numerous possible manifestations of such happiness that may be perceived, he further argues that the greatest happiness is to be sought after in connection to the greatest number of individuals. From this point, we are to analyze the arguments raised by Immanuel Kant and William Baxter on the aspect of rational agents juxtaposed with the issue of pollution. Both Kant and Baxter resort to the claim that men as rational agents should occupy the central role in ethical considerations. Prior to Baxter, Kant has already maintained that human beings, as agents imbued with and the capacity to reason, should not be treated as the means to possible or given ends. Rather what Kant strongly proposes is that human beings should be considered as the very ends themselves in the course of the actions of every individual. On the other hand, Baxter strongly argues in line with the Kantian prescription for the acts of man. That is, man’s actions should be that which is what one ought to do. Mill will most likely tell us that Baxter’s conclusions do not eventually promote the greatest happiness for the greatest number of people in the immediate consequences of man’s actions towards the environment. Mill’s utilitarian principles will maintain that Baxter’s conclusions on the scope of environmental ethics merely prescribe what men ought to do. This prescription, when applied to several environmental issues such as man’s hunting for rare animals for the therapeutic values of their body parts, will most likely condemn the given example and other related instances. However, Mill will argue that, since the gathering of the body parts of such a rare animal will most likely contribute to the betterment and eventual happiness of the greatest number of human beings, the act in itself is a right act. The apparent consequences of such an action are deemed with the greatest amount of merit in classifying such action as morally right. For the most part, Mill might have instead argued for the claim that even if pollution becomes a result of the actions of man towards his environment, these same actions should be taken if it promotes the greatest degree of happiness for the greatest number of individuals as its consequence. Mill’s arguments cannot in any way directly support and uphold the ethical guidelines set forth by both Kant and Baxter in seeking the proper conduct for the status quo of the environment. Mill’s utilitarianism on Carr’s â€Å"Is Business Bluffing Ethical?† One essential feature of the utilitarian ethical doctrine is that its moral point of view rests firmly on the consequences of the actions made. That is, an action is then to be categorized as either good or bad depending on the consequence or result of the action intended. However, what differentiates the utilitarian principles from other ethical or moral tenet is that the former further qualifies the outcome of the actions as good in terms of maximum benefits conferred by the deed. In a sense, a good action, then, is one which has maximized benefits or advantages not to oneself but, more importantly, to the most number of individuals as well in the end. Thus, in essence, such doctrine of utilitarianism can be briefly summarized as one that seeks to establish â€Å"the greatest good for the greatest number. In adopting the principles being set forth by utilitarianism one is inclined to embrace the belief that the welfare of the majority is being taken with utmost concern and that, parallel to such aspect of utilitarianism, the greatest happiness or the benefit of the most number of people is seen as fitting enough to further accept the ethical theory of utilitarianism. The relative consequences in adopting these principles highlight a connection to the modern world inasmuch as the welfare of the majority rather than the individual is deemed to outweigh personal motives. Thus, the extent of Mill’s conception of the utilitarian doctrine will firmly hold that business bluffing is ethical so long as it promotes the good of the majority through the greatest good such an action is able to produce. For instance, when company executives are tasked to manage dealings or negotiations with fellow executives, customers, government authorities, labor groups, or the department heads of the same company the executives work in, they can resort to many forms of deception. The act of deceiving these â€Å"other† people in terms of its moral value can be analyzed through the apparent consequences such a conduct is able to make materialize. Especially in cases wherein the fate of the whole company or the status of the entire structure of the line of laborers is at stake, business bluffing is deemed right if and only if it is able to sustain the welfare of the general members of the company as its immediate consequence. Or even in the smallest of the departments in a business establishment, the relative gains of that small unit when taken as a whole should be reason enough, at least in Mill’s utilitarian approach, to pursue actions that will ensure the greatest gains for the greatest number in that department. These actions, in turn, are qualified as ethical and, hence, right under the utilitarian perspective as far as Carr’s notion on the extent of cases where the business â€Å"player† resorts to bluffing is concerned. On the other hand, the extent in which Mill will contradict Carr’s proposals for deception rests on the situation wherein bluffing does not promote the general welfare but instead advances the personal aims of the executive. In such cases, even if there are positive consequences for the businessman, the fact that the relative gains of the businessman for his own goes against the utilitarian principle of the maximization of the good. It ignores the crucial part of utilitarianism that prescribes actions which ensures the furtherance of the welfare of the majority. Thus, such an instance is essentially unethical inasmuch as it is not right as far as the tenets of utilitarianism are concerned. Kant’s ethical theory on DeJardins and Duska’s â€Å"Drug Testing in Employment† In order to analyze DeJardins and Duska’s claims in the article, an understanding of Kantian ethics should first be noted. Kantian ethics can be roughly started with the presumption that if we are to strictly follow the assertion that the goal of the lives of men is the attainment of happiness in general, then every individual will most likely be inclined to seek personal gratification so as to arrive at happiness. Nevertheless, the attainment of happiness is not entirely within the human capacity and that its actuality can be interpreted as a matter of chance that depends primarily on the varying capacities of man. No universal assurance on the attainment of happiness can then be seen. Consequently, by trying to remove cynicism and nihilism and by allowing the ethical norms of man to occupy the actions of all, it is necessary for these ethical doctrines to be unconditional such that there should be no exceptions and universal in the sense that these tenets should be applicable to every human being. Kant proceeds with his idea of the good will by defining it as a will that operates for the sake of duty and as a â€Å"good-in-itself†. For the most part, the concept of duty is central to the ethical precepts of Kant which he regards crucial by considering the difference that dwell between actions in accordance with duty and actions performed for the sake of duty. For Kant, the latter phrase is the only one that bears moral worth implying a greater moral worth in man’s actions that result from a person’s greater disinclination to act merely for the sake of duty. That is, if a person is motivated to do a certain act simply because one is entirely inclined to do such an act, then the act itself is considered to be bereft of moral worth. Duty for Kant is the inevitability or necessity of functioning out of a strict observation for laws that are universal. Consequently, the worth or value of the action done by the individual in terms of moral precepts is essentially drawn from the intention of the action thereby stressing the content of the actions in terms of intent as significant. This content can be further expressed in two manners. The first states that there are maxims or imperatives that stipulate that there are acts based on the desires of the individual. This is what Kant calls the hypothetical imperative. On the other hand, those which are based on reason and not merely dependent on one’s desires belong to the categorical imperative. The latter type deals with what ought to be done. All these can be roughly transposed and summarized into Kant’s conception of the practical imperative that claims that one ought to act to treat human beings as ends in themselves and never merely as a means to any given end, whether the individual is the self or another person. Thus, in line with the arguments proposed by the authors of Drug testing in Employment, Kant will very well argue that drug testing among employees in companies is unethical for the reason that it treats the employees as mere objects or means in achieving the ends of set forth by the company. The delicate private information that are to be obtained from the drug tests, moreover, gives rise to the possibility that these information can be manipulated for sinister ploys even if the protection of these information is given due recognition. Moreover, as the authors of the article suggest, drug use is not always job relevant. If this is the case, then information concerning drug use is not relevant as well hence leading to the observation that drug tests are irrelevant and that these only impair the centrality of man as the end for every action. The reason to these claims rests on two crucial aspects. First is that the practical imperative will not allow the treatment of the employees as schemes for the purpose of the upkeep of the employment status of the employer or of the company. Second is that drug testing undermines the rights of the employee thus, relegating our attention back to the first reason, undermining as well their existence as human beings and rational agents. Reference Mill, J. S. (1863). What Utilitarianism Is. In Utilitarianism (pp. 4-16). How to cite The opinions of Mill and Kant, Essay examples

Principles of accounts free essay sample

I would like to express my sincere gratitude to all the persons who have been helpful towards the successful completion of this assignment. First and foremost I would like to thank Shadae Russell, Shakeyra Millington, Jonathon Butler and Ovasha Bartley for their support and assistance towards carrying out the research to complete this assignment. Secondly I want to thank my guardians for providing me with the suitable materials to finalize this assignment. I would also like to thank Mrs. K. Elliot for her assistance and guidance in completing this project. Last but certainly not least I would like to thank God for his extended mercies unto me. Introduction This assignment is about a business that started approximately three (3) years ago which is situated in a busy area that allows it to generate large amounts of money each day to carry out its operations. This assignment contains all the information about this Blanna’s Fashion Boutique business. We will write a custom essay sample on Principles of accounts or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page The information which this assignment contains includes the financial records for the period ending September 30 2011. This assignment serves to keep track of all the money that goes inside the business bank account, all the cash which the business uses within visiting the business bank account, all the money that goes outside of the business bank account, all the money that came into the business by cash and not with the use of cheques and the purposes for each transaction. Therefore this assignment provides a clear understand of all the operations the business under goes on a day to day basis. Table of Contents Headings Page # Cover Page I Title PageII AcknowledgementIII Introduction IV Aim of the Project1 Description of Business Entity 2 Mission Statement 3 Logo and Slogan 4 Accounting Cycle 5 Accounting Information Journals 6-7 Cash Book 8 Ledgers 9-13 Trial Balance 14 Stock Valuation 15-19 Trading, Profit and Loss and Appropriation A/c 20-21 Balance Sheet 22 Bank Reconciliation Statement 23 Accounting Ratios 24-25 Performance of the Business 26 Comparisons 27 Recommendations and Suggestions 28 Conclusion 29 Appendix Price list (showing mark up %) 30 Diagrams Charts and Graphs Pictures Invoices, Cheques, Receipts etc References Aim of the Project The aim of this project is: To arrive at a comprehensive understanding of the financial sector of businesses. To highlight the strength and the weaknesses of the Blanna’s Fashion Boutique business. To present the financial records for the year ended September 30, 2011 for Blanna’s Fashion Boutique business. Description of Business Entity Blanna’s Fashion Boutique is a partnership. This business is owned and operated by Anna Kay Blake, Shadae Russell and Ovasha Bartley a Group of ambitious young ladies. Our main aim is to make a profit while catering for the needs of the community which it is situated in. Blanna’s Fashion Boutique is situated in Montego Bay at the Blue diamond plaza 10 Pearl Street. This business has been in existence since June 20, 2008. We employ approximately fifteen (15) workers. We cater for the petite to the full figured women. We produce a wide variety of slippers, pants, skirts, handbags and accessories. Prices are always lower than that of our competitors. In cases of fashion emergencies you can call us at (1876) 3553980/4275646 or email us at Blanna’[emailprotected] com. The mission of Blanna’s Fashion Boutique is to: Provide the latest fashion for all females Provide goods and services at a reasonable cost Ensure that the quality of our goods meets the standards of our business. Ensure that whatever the business do doesn’t affect the environment negatively. Provide employment for members of the community Provide sponsors to underprivileged children Logo and Slogan Logo Slogan With passion we send out the latest fashion Accounting Cycle General Journal Date Details Folio Debit Credit September 1 Bank CB01 364000 Cash CB01 27160 Debtor (J. Simpson) SL01 31600 Motor Van GL02 62840 Building GL03 100000 Stock 24960 Creditor (Super Supreme) PL01 10560 Capital GL01 600000 Opening entries 610560 610560 Purchase journalPage 01 Date Details Folio Amount 1-Sep Super Supreme International PL01 237,040 27-Sep Super Supreme International PL01 57,960 Sep 30 Total credit purchases to be transferred to the purchases account in the general ledger GL02 295,000 SALES JOURNAL Date Details Folio Amount 5-Sep J. Simpson SL01 57000 13-Sep B. Banton SL03 78,550 20-Sep N. Kidman SL02 104,400 Sep 30 Total credit sales to be transferred to the sales account in the general ledger GL13 239,950 RETURN OUTWARDS JOURNAL Date Details Folio Amount 9-Sep Super Supreme International PL01 13,600 Sep 30 Total return outwards to be transferred to the return outwards account in the general ledger GL16 13,600 Return Inwards Day Book Date Details Folio Amount 24-Sep B. Banton SL03 16,800 30-Sep N. Kidman SL02 9,600 Sep 30 Total goods returned to us to be transferred to the return inwards account in the general ledger GL15 26,400 Cash Book Date Details Folio Discount Allowed Cash Bank Date Details Folio Discount Received Cash Bank September 1 Balance b/d GJ01 27,160 364,000 September 1 Machinery GL3 48,000 September 2 Bank C 50,000 2 Cash C 50,000 3 Sales GL13 59,350 3 Rent GL4 30,000 7 Sales GL13 37,750 6 Fixtures GL5 65,000 18 J. Simpson SJ01 12,000 45,000 8 Wages GL12 10,000 29 B. Banton SJ03 6,175 55,575 11 Insurance GL6 6,100 30 Sales GL13 120,540 11 Electricity GL7 3,300 11 Rates GL8 2,600 15 Super Supreme International PL01 7,500 142,500 15 Wages GL12 10,000 16 Drawings GL10 6,200 19 Furniture GL11 3,600 22 Wages GL12 10,000 29 Wages GL12 10,000 30 Balance c/d 123,075 239,000 18,175 350,375 409,000 7,500 350,375 409,000 General Ledger Date Details Folio Amount Date Details Folio Amount Capital A/C Page 01 September 31 Balance c/d 600,000 September 1 Balance b/d GJ01 600,000 October 1 Balance b/d 600,000 Motor Van A/C Page 02 September 1 Balance b/d GJ12 62,840 September 30 Balance c/d 62,840 October 1 Balance b/d 62,840 Buildings A/C Page 03 September 1 Balance b/d GJ01 100,000 September 30 Balance c/d 100,000 October 1 Balance b/d 100,000 Machinery A/C September 1 Bank CB01 48,000 September 31 Balance c/d 48,000 October 1 Balance b/d 48,000 Rent A/C September 3 Bank CB01 30,000 September 30 Profit Loss 30,000 Fixtures A/C September 6 Cash CB01 65,000 September 31 Balance c/d 65,000 October 1 Bal b/d 65,000 Insurance A/C September 11 Bank CB01 6,100 September 30 Profit Loss 6,100 Electricity A/C September 11 Bank CB01 3,300 September 30 Profit Loss 5,500 30 Accruals c/d 1,200 5,500 5,500 October 1 Accruals b/d 1200 Rates September 11 Bank CB01 2,600 September 30 Profit Loss 2,600 Drawings September 16 Cash CB01 6,200 September 30 Balance c/d 6,200 September 30 Balance b/d 6,200 Furniture September 19 Cash CB01 3,600 September 30 Balance c/d 3,600 October 1 Balance b/d 3,600 Wages September 8 Bank C01 10,000 September 31 Profit Loss 40,000 15 Cash C01 10,000 22 Bank C01 10,000 29 Bank C01 10,000 40,000 40,000 Sales September 30 Trading Account 457,590 September 3 Cash CB01 59,350 September 7 Cash CB01 37,750 September 30 Cash CB01 120,540 September 30 Total Credit Sales SJ01 239,950 457,590 457,590 Purchases September 31 Total Credit Purchases PJ01 295,000 September 31 Trading Account 295,000 Return Inwards September 31 Total for month RI01 26,400 September 31 Trading Account 26,400 Return Outwards September 31 Trading Account RO01 13,600 September 31 Total for month 13,600 Discount Allowed September 30 Total Discount Given to customers 18,175 September 30 P L 18,175 Discount Received September 30 P L 7,500 September 11 Super Supreme International 7,500 Purchases Ledger Super Supreme International September 9 Return Outwards RO01 13,600 September 1 Balance b/d GJ01 10,560 15 Bank CB01 142,500 1 Purchases PJ01 237,040 15 Discount Received CB01 7,500 27 Purchases PJ01 57,960 30 Balance c/d 141,960 305,560 305,560 October 1 Balance b/d 141,960 Sales Ledger J. Simpson September 1 Balance b/d 31,600 September 18 Discount Allowed CB01 12,000 September 5 Sales SJ01 57,000 September 18 Bank CB01 45000 September 30 Balance c/d 31,600 88,600 88,600 October 1 Balance b/d 31,600 N. Kidman September 20 Sales SJ01 104,400 September 30 Return Inwards RI01 9,600 September 30 Balance c/d 94,800 104,400 104,400 October 1 Balance b/d 94,800 B. Banton September 13 Sales SJ01 78,550 September 24 Return Inwards RI01 16,800 September 29 Discount Allowed CB01 6,175 29 Cash CB01 55,575 78,550 78,550 Trial Balance Blanna’s Fashion Boutique Trial Balance as at September 30, 2011 Details Debit $ Credit $ Capital 600,000 Motor Van Buildings 100,000 Machinery 48,000 Stock 24,960 Rent 30,000 Fixtures 65,000 Sales 457,590 Purchases 295,000 Cash 123,075 Bank 239,000 Wages 40,000 Return Outwards 13,600 Super Supreme International 141,960 Electricity 3,300 Insurance 6,100 Rates 2,600 Furniture 3,600 Drawings 6,200 Return Inwards 26,400 N. Kidman 94,800 J. Simpson 31,600 Discount Received 7,500 Discount Allowed 18,175 1,220,650 1,220,650 Stock Valuation (A) Pants Date Received Issued Balance Quantity Unit Price Amount Quantity Unit Price Amount Quantity Unit Price Amount 1-Sep 12 900 10,800 1-Sep 96 1,000 96,000 12 96 900 1,000 10,800 96,000 3-Sep 12 12 900 1,000 10,800 12,000 84 1,000 84,000 5-Sep 12 1,000 12,000 72 1,000 72,000 13-Sep 24 1,000 24,000 48 1,000 48,000 20-Sep 24 1,000 24,000 24 1,000 24,000 27-Sep 36 1,100 39,600 24 36 1,000 1,100 24,000 39,600 30-Sep 24 12 1,000 1,100 24,000 13,200 24 1,100 26,400 (B) Blouse Date Received Issued Balance Quantity Unit Price Amount Quantity Unit Price Amount Quantity Unit Price Amount 1-Sep 12 400 4,800 1-Sep 96 440 42,240 12 96 400 440 4,800 42,240 5-Sep 12 12 400 440 4,800 5,280 84 440 36,960 13-Sep 24 440 10,560 60 440 26,400 20-Sep 36 440 15,840 24 440 10,560 30-Sep 12 440 5,280 12 440 5,280 (C ) Handbag Date Received Issued Balance Quantity Unit Price Amount Quantity Unit Price Amount Quantity Unit Price Amount 1-Sep 4 1,600 6400 4 1,600 6,400 3-Sep 1 1,600 1,600 3 1,600 4,800 7-Sep 1 1,600 1,600 2 1,600 3,200 13-Sep 1 1,600 1,600 1 1,600 1,600 27-Sep 4 1,650 6,600 1 4 1,600 1,650 1,600 6,600 30-Sep 1 3 1,600 1,650 1,600 4,950 1 1,650 1,650 (D ) Skirts Date Received Issued Balance Quantity Unit Cost Amount Quantity Unit Cost Amount Quantity Unit Cost Amount 1-Sep 12 780 9,360 1-Sep 60 820 49,200 12 60 780 820 9,360 49,200 3-Sep 12 780 9,360 60 820 49,200 7-Sep 12 820 9,840 48 820 39,360 13-Sep 12 820 9,840 36 820 29,520 30-Sep 24 820 19,680 12 820 9,840 (E) Slipper Date Received Issued Balance Quantity Unit Price Amount Quantity Unit Price Amount Quantity Unit Price Amount 1-Sep 48 900 43,200 48 900 43,200 5-Sep 12 900 10,800 36 900 32,400 7-Sep 12 900 10,800 24 900 21,600 20-Sep 24 900 21,600 27-Sep 12 980 11,760 12 980 11,760 Trading, Profit and Loss and Appropriation Account Blanna’s Fashion Boutique Trading Profit Loss Account for the year ended September 30, 2011 $ $ $ Sales 457,590 Less Return Inwards (26,400) Net Sales 431,190 Less Cost of Goods Sold: Opening Stock 24,960 Purchases 95,000 Less Return Outwards (13,600) Net Purchases 281,400 Cost of Goods Available 306,360 Less Closing Stock (54,930) 251,430 Gross Profit 179,760 Add Revenues Discount Received 7,500 187,260 Less Expenses Wages 40,000 Rent 30,000 Electricity 4,500 Insurance 5,100 Rates 2,600 Depreciation 400 Discount Allowed 18,175 100,775 86,485 Net Profit Add interest on Drawings: Shadae 620 Less: 85,865 Interest on capital Anna kay 12,500 Shadae 7500 Ovasha 10,000 30,000 Salary: Anna kay 12,000 42,000 43,865 Share of Profit: Anna kay 18,277. 08 Shadae 10966. 25 Ovasha14,621. 67 43,865 Balance Sheet Blanna’s Fashion Boutique Balance Sheet as at September 30, 2011 Fixed Assets Cost Accumulated Depreciation NBV Buildings 100000 100,000 Fixtures 65000 65,000 Machinery 48000 400 47,600 Furniture 3600 3,600 Motor Car 62840 62,840 400 279,040 Current Assets Stock 54,930 Debtors 126,400 Prepayment 1,000 Bank 239,000 Cash 123,075 544,405 Less Current Liabilities Creditors 141960 Accruals 1,200 143160 Working Capital 401,245 680,285 Financed by: Capital 600,000 Net Profit 86,485 686,485 Less Drawings 6,200 680,285 Bank Reconciliation Statement Updated Cash Book Balance b/d 239,000 Bank Charges 65 Credit Transfer 4200 Standing Order 15000 Balance c/d 228,135 243200 243200 Bank Reconciliation Statement as at September 30, 2011 Balance as per Bank Statement 222,535 Add Late Lodgments 45,000 267,535 Less Unpresented Cheque 39,400 Balance as per Cash Book 228,135 Accounting Ratios Inventory Turnover Ratio- Cost of Goods sold Average Inventory/2 =244,470 24960+61890/2 =5. 62 Current Ratio- Current assets Current Liabilities =551365 143160 =3. 85 Gross profit as a percentage of sales- Gross profit x 100 Sales =179,760 x 100 457590 = 39. 28% For every sale of $100 the business earns $39. 28 as gross profit. Net profit Ratio- Net profit / Net sales x l00 =86,485 / 431,190 x 100 =20. 06% For every sale of $100 the business earns $20. 06 as net profit. Acid Test Ratio- Current Assets- Stock Current liabilities = 544,405 54,930 143160 =3. 42 Performance of the Business In preparing the financial statements of Blanna’s Fashion Boutique the Trading, profit and loss and appropriation account shows a profit of eighty six thousand four hundred and eighty five thousand dollar (86,485) at the end of the financial period of September 30,2011. The business started out with six hundred thousand dollar. In the closing of the financial period of Blanna’s Fashion Boutique there was an increase in the amount of capital that the business has. The business made a gross profit of one hundred and seventy nine seven hundred and sixty dollars (179,760) instead of making a gross loss. Comparisons The comparison is being done between the opening capital and the closing capital for Blanna’s Fashion Boutique, at the end of the financial period. At the beginning of the financial year the opening capital was six hundred thousand dollar (600,000). At the end of the financial period the closing capital is six hundred and eighty thousand two hundred and eighty five dollar (680,285) which means there is an increase of eighty thousand two hundred and eighty five dollar (80,285). Another comparison is being done between the fixed assets of the business and the current assets. The fixed asset of the business is two hundred and seventy nine thousand and forty dollar (279,040) while the current asset is five hundred and forty four thousand four hundred and five dollars (544,405). This means that the amount of money that the business spend of items that stays in the business with no intention of selling it is lesser than the amount of money that the business spend on assets that will allow the business to generate a profit. Recommendations and Suggestions It is recommended that Blanna’s Fashion Boutique: Ploughed back a portion of the profit that the business makes into it. Introduces new products to the business. Purchase new equipment for the business Uses some of the profit that the business makes to attach another department on to the business. It is suggested that Blanna’s Fashion Boutique should: Purchase cheaper equipments to use in the business. This will increase the amount of money available in the business. Offer more sale discounts this will force more customers to purchase from Blanna’s Fashion Boutique. Conclusion It is clear that Blanna’s Fashion Boutique keeps all the records of the transactions that take place in the business over the financial period of time. Blanna’s Fashion Boutique could increase the gross profit and net profit of the business by adhering to the suggestions or recommendations outlined. Never the less Blanna’s Fashion Boutique made a good net profit of eighty six thousand four hundred and eighty five dollars (86,485) during the month of September in 2011. Blanna’s Fashion Boutique was able to make a profit due to the large amount of sales the business made. Price list Goods Price Pants $ Blouse $ Handbags $ Skirts $ Slippers $ INVOICE Debit note Principles of Accounts School Based Assessment (2012-2013) You are required to name the firm and state the nature of the business. This must be in accordance with the items sold*. After the initial accounting entries (Tasks 1 -3) have been completed you will then record the additional adjusting entries as set out at Tasks 4 and 5. You may choose goods from the following list for the transactions. * Computer Store Clothes and Accessories Store A Keyboard Pants (guess) B Mouse Blouse (guess) C Printer Hand bags (guess) D Surge Protector Skirts (guess) E Speakers Slippers (guess) ABC Enterprise (Remember that you are to rename the firm) The following transactions were taken from the books of ABC Enterprise. You are required to asses them carefully then write up the relevant books as outlined in the requirements below: 2011 Sept 1Opening Balances Capital$600, 000 Bank$364, 000 Cash$ 27, 160 Debtor (J Simpson)$ 31, 600 Creditor (Super Supreme International)$ 10, 560 Motor Van$ 62, 840 Building$100, 000 Stock 1doz A$ 10,800 1doz B $ 4,800 1doz D$ 9,360 Sept 1Bought goods on credit from Super Supreme International. 8 doz A @ $1,000 each 8 doz B @ $440 each 4 boxes C @ $1,600 each 5 doz D @ $820 each 4 doz E @ $900 each Sept 1Bought Machinery by cheque $48, 000. Sept 2Withdrew $50, 000 cash from the bank account to be used in the business. Sept 3Cash Sales 2 doz A @ $1, 650 each 1 box C @ $2, 950 each 1 doz D @ $1, 400 each Sept 3 Paid rent by cheque $30, 000. Sept 5 sold goods on credit to J. Simpson. 1 doz A @ $1, 650 each 2 doz B @ $800 each 1 doz E @ $1, 500 each Sept 6 Bought fixtures with cash $65, 000. Sept 7 Cash Sales 1 box C @ $2, 950 each 1 doz D @ $1, 400 each 1 doz E @ $1, 500 each Sept 8Paid wages $10, 000 by cheque. Sept 9Returned goods to Super Supreme International as items were damaged. 1 doz A 1 box C Sept 11Paid the following expenses by cheque: Insurance $6,100, Electricity $3,300 and Rates $2,600. Sept 13Sold goods on credit to B. Banton: 2 doz A @ $1, 650 each 2 doz B @ $ 800 each 1 box C @ $2, 950 each 1 doz D @ $1, 400 each Sept 15Made payment to Super Supreme International by cash $150, 000, received a 5% cash discount. Sept 15Paid wages with cash $10, 000 Sept 16Owner withdrew $6,200 cash to fix his personal motor car. Sept 18Collected Cheque from J. Simpson for goods sold on Sept 5th 2011, $45, 000. Sept 19Bought furniture $3,600 with cash from Courts Ja. Ltd. Sept 20Sold goods on credit to N. Kidman 2 doz A @ $1, 650 each 3 doz B @ $ 800 each 2 doz E @ $1, 500 each Sept 22Paid wages with cheque $10, 000. Sept 241 doz D returned to us by B. Banton as they were the wrong size. Sept 27Bought goods on credit from Super Supreme International. 3 doz A @ $ 1,100 each 4 boxes C @ $1, 650 each 1 doz E @ $ 980 each Sept 29B. Banton settled his account less 10% cash discount. He paid with cash. Sept 29 Paid wages $10,000 by cheque. Sept 30 Received goods from N. Kidman: 1 doz B Sept 30Cash Sales 3 doz A @ $1, 815 each 1 doz B @ $ 800 each 4 boxes C @ $3, 000 each 2 doz D @ $1, 400 each Task 1 Write up ALL Subsidiary Books and then post the transactions to the ledgers. Please ensure that you distinguish between, General Ledger, Sales Ledger and Purchases Ledger. Show the opening entries in the General Journal at September 1, 2011. Task 2 Prepare ABC Enterprise Trial Balance as at September 30, 2011 Task 3 Using the FIFO method of stock valuation, determine the closing stock. Task 4 Design a logo and slogan for your business and provide the relevant information on the business entity Prepare ABC Enterprise Trading, Profit and Loss Account for the month ending September 30, 2011 and a Balance Sheet as at that date, after taking into account the following: a) Insurance expense was paid in advance, $1000. b) Electricity was outstanding by $1, 200 c) Machinery is to be depreciated at 10 % annually using the straight line method (show the depreciation for the month). Show adjustment to the above information in the ledgers. Task 5 Prepare the Bank Reconciliation Statement using the Bank Statement below Bank Statement DR CR Balance $ $ $ Sept 1 Balance 364 000 Sept 1 Burke’s (Machinery) 48 000 316 000 Sept 2 SNPN Ltd (Cash) 50 000 266 000 Sept 8 Wages 10 000 256 000 Sept 11 NWC (Rates) 2 600 253 400 Sept 20 Wages 10 000 243 400 Sept 24 Credit transfer (Q Smith) 4 200 247 600 Sept 29 Wages

The Review of In Search of Management by Tony J. Watson

The Review of In Search of Management by Tony J. Watson Introduction The management is the crucial aspect of the organization success. There are a lot of study materials and professional literature on this topic. The book In Search of Management: Culture, Chaos, and Control in Managerial Work by Tony J. Watson is devoted to the problems of the managerial work. The author is the British author and the professor at the Nottingham University Business School.Advertising We will write a custom book review sample on The Review of In Search of Management by Tony J. Watson specifically for you for only $16.05 $11/page Learn More He specializes in the research on â€Å"organizations, managerial work, strategy-making, entrepreneurship, HRM and industrial sociology† (Watson 2013, n.pag.). Professor Tony J. Watson gained his BA in London in 1968, MSc in Loughborough in 1972, and PhD in Nottingham in 1976 (Business school n.pag.). The author published a number of reputable works on management and strategy development. His books cover the topics of his research interests including â€Å"the organization theory and the sociology of work; managerial, entrepreneurial, strategic and human resourcing behavior in organizations; organizational culture; and ethnography† (Business school n.pag.). The works by Professor Watson are highly appreciated by the economists and managers. They are used as the study materials at the business schools as well. Tony J. Watson is the ongoing member of a number of the memberships and fellowships. In particular, he is a member of the Chartered Fellow of the Chartered Institute of Personnel and Development (CPID), the member of the editorial boards of Human Relations, Journal of Management Studies, and Personal Review (Business school n.pag.). He is also an ongoing member of the British Academy of Management (Business school n.pag.). Prof. Watson says that he is â€Å"especially enthusiastic about narrative forms of research reporting as means of teaching and provi ding insights to a range of audiences about the complexities, contradictions, pains and delights of organizational and business life† (Business school n.pag.). In the book In Search of Management: Culture, Chaos, and Control in Managerial Work, Tony J. Watson uncovers the problems of the managerial work from the standpoint of the attitude of the middle managers to their responsibilities and the company, for which they work.Advertising Looking for book review on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More The Key Points of Criticism In Search of Management presents the interesting view on the organization’s management as the author analyses the different aspects of the managerial work taking into consideration the responses of the middle class managers regarding their job. It can be stated that the book is unique as the majority of other authors have not considered the problem in this context. In should be noted that the most part of the research on management is based on the quantitative estimation of its quality and efficiency. The central theme of the book In Search of Management is the â€Å"discovery of what management is look like† (Watson 2001, n.pag.). The main goal of the author was to create the book, which would be helpful for the broad range of users. It was a challenging task taking into account the fact that people tended to draw a distinction between the â€Å"academic† books and the â€Å"practical† manuals. It may be no accident that the author decides to present his dialogue with his management fellow. He tries to emphasize that there is a widespread opinion in the managerial community that the management in theory and the management in practice are two rather different concepts and that the academics do not capture the problems of real managerial work in their research quite often. Watson says that he tries to erase this distinction b etween the academic and practical management in his book In Search of Management. The author argues that â€Å"the managers themselves, however much they tend to scorn the very idea of theory, are inevitably theorists of a sort† (Watson 2001, p. 2). In my view, the author has achieved his goal. He masterly applies the theoretical conceptions to the practical issues arguing the strengths and weaknesses of the organization’s management. In addition, Watson’s book is not overloaded with the terminology and, thus, is appropriate for the readers of the wide range. The book is written in the form of a story. The comprehensive language and the structure of the book support its universality. Rosemary Stewart (1994) states in her book review published in The Independent that the book can be described as the â€Å"diary of a professor at work† (Stewart 1994).Advertising We will write a custom book review sample on The Review of In Search of Management by To ny J. Watson specifically for you for only $16.05 $11/page Learn More In Search of Management encompasses the realities of the world of management. Stewart (1994) claims that the book â€Å"is about people and its purpose is to help organizations survive† (Stewart 1994, n.pag.). In my view, these words reflect the essence of the book and its value. The author puts the emphasis on the role of people in organization. That is why he tries to consider the managerial work from the standpoint of the process of communication and collaboration with people. Watson states that the efficiency of management is directly related to how well people inside the organization work together. The concept of the â€Å"team† plays a vital role in his book. Watson tries to prove the idea that the long-term success of the organization is determined by the effectiveness of the team work. In his book, Watson analyses the reasons for failure of the British manufacturing companyà ¢â‚¬â„¢s strategy. Although the employees of the company were rather competent in their work, the company could not progress further and was not able to compete in the market successfully. It seemed that the management lost the direction in the way of its strategy realization. The managers claimed that everyone in the organization had their task and everyone did it well but it did not helped. The author of the book argued that the problem of this company boiled down to the fact that its managers paid too much attention to the philosophical aspect of management. As a result, employees were frequently told about the values and goals of the organization. However, what the company lacked was the sufficient attention to the technical aspect of their work. The commitment of the employees was not enough to improve the performance.Advertising Looking for book review on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More In Search of Management is very interesting book, which is worthy to read for both the academics and practitioners. Willmott (1995) describes the book as â€Å"an insightful, eloquent and entertaining account of the complexity, chaos and ambivalence that is so carefully expurgated from the majority of academic textbooks, guru handbooks and scholarly monographs† (Willmott 1995, n.pag.). It should be said that the first edition of In Search of Management was published in 1994. However, the ideas presented by the author remain urgent nowadays. Prof. Watson says that it is not surprising that his book is still popular as the factors influencing the managerial work remain the same. He states that, although the significant changes have occurred in the business world since the time of the first publishing of his book, the nature of the problems, which the managers should solve, have not been changed. Dr. David Potter claims that In Search of Management remains up-to-date as â€Å"t he ideas of Watson still sound very practical† (Potter 2010, n.pag.). Conclusion In order to sum up all above mentioned, it should be said that the book In Search of Management: Culture, Chaos, and Control in Managerial Work by Tony J. Watson represents the important material for study and provides the background for further research. The author touches upon the urgent problems of the managerial work. The central theme of the book is the search of the essence of management. The analysis presented in the work is based on the interviews with the managers of the company. The author tries to explain why the commitment of employees may be not enough to achieve the goals of the company. In spite of the fact that the first edition of the book was published 19 years ago, it remains relevant today. Overall, the book In Search of Management is the interesting work, which I recommend to read everyone, who is interested in management. References Business school. Professor Tony Watson, not tingham.ac.uk/business/liztw.html Potter, D 2010, My Cultural Reflections; Tone Watson â€Å"In Search of management†, culturalchange.co.uk/?p=1088 Stewart, R 1994, ‘Book Review / Diary of a professor at work: In search of management, Tony J Watson; Routledge, pounds 40hb, pounds 12.99pb’, The Independent, 7 September, n.pag., independent.co.uk/news/business/book-reviewdiary-of-a-professor-at-work-in-search-of-management-tony-j-watson-routledge-pounds-40hb-pounds-1299pb-1447296.html Watson, T. 2001, In Search of Management: Culture, Chaos, and Control in Managerial Work, Thomson Learning, London Watson, T 2013, Tony Watson. Nottingham Trent University, uk.sagepub.com/authorDetails.nav?contribId=20125 Willmott, H 1995, In Search of Management: Culture, Chaos, and Control in Managerial Work, http://business.highbeam.com/138396/article-1G1-17231473/search-management-culture-chaos-and-control-managerial

How to Be More Punctual for School

How to Be More Punctual for School Do you seem to be late for school a lot? Do people tease you about it? Do your grades suffer because of it? Does your tardiness annoy your teacher? Being on time is so important for academic success! Learn to improve your reputation and your chances for academic success with these tips for being right on time - all the time! Tips for Punctuality Rethink the meaning of on time. People who are always on time are really people who arrive early every dayand acknowledge that things can go wrong to set them back several minutes. When things do go wrong these students arrive on time!Understand the importance of being on time. Students who are always on time are the people who earn the best grades, win scholarships, and get into great colleges. In the working world, the people who are always on time are the people who get promotions.Get enough sleep. If you have trouble getting out of bed in the morning, then make a serious effort to get to bed earlier. Sufficient sleep is essential for maximum brain function anyway, so you really dont want to ignore this aspect of your scholastic habits.Give yourself a realistic amount of time to dress and groom. You can do this with a simple exercise: Get up early one morning and time yourself (moving at a normal pace) to see how long it takes you to get ready. You may be surprised at the time it takes, especially if you find you have been trying to squeeze forty minutes worth of grooming into fifteen minutes each morning. You can try creating a time management clock. Know exactly when you need to be at your destination and subtract ten or fifteen minutes to establish your arrival time. This will give you time to go to the restroom or chat with friends. What time are you expected to be seated in your homeroom or your first class? If your class begins at 7:45, you should arrive at the school by 7:30 and be in your seat at 7:40.Be open to your teachers preferences. Does your teacher want you to be seated early? If your teacher wants you to be in class before the bell rings, then do so if its possible - even if you dont agree. Dont get angry and blame others if you arent meeting the teachers expectations. Why cause trouble for yourself?Communicate any problems. If your bus is always late or you have to take your little brother to school and it always makes you late, just explain this to your teacher.Listen to traffic news. If you depend on public transportation to get to school, always keep an eye on schedule interruptions.Have a backup plan for you r transportation. If you normally ride to school with a friend, think ahead and plan what to do if your friend gets sick. Set your clocks forward by ten minutes. This is a dirty little psychological trick that many people play on themselves. The funny thing is, it really works!