Particular audience Essay

It is confidence building to remember that all experts were at one time students and entry-level members in their career fields. With this in mind it will help to alleviate some of the stress and anxiety you might feel when you first make contact with them. There are many possible avenues to locating and interviewing an expert. However, there are key tactics that can be utilized in order to increase your chances of landing your first choice. This brief essay will outline a plan of action in order to increase the odds of finding success with your expert interview. To begin, make a list of possible experts relevant to your subject. Some of the best ways to find these experts are in calendar of events in newspapers, magazines and on television. By keeping your options open you can rest assured that if for some reason one of the experts does not wish to participate, you will at least have back-up options. The next key, after locating your expert and establishing a method of contact – whether online of offline – is to establish your credibility. Tell them or send them a link to where they can find examples of your work, or of the institution that you represent. This will show them that you are legitimate and that your will reach a particular audience. Once you have established a working relationship you need to set a date and time. Remember that you are asking for their time, so be as flexible and accommodating as possible without compromising your deadline. When the interview comes, be prepared. Have your recording equipment ready and make sure you have done your research so that you can ask insightful questions. The more prepared you are, the more relaxed you will be. At the conclusion, let them know you will send them a copy of the interview for their records and thank them for their time.

Myths According to Joseph Campbell

Kevin Gerbier What is a myth? When one thinks of a myth perhaps one thinks about a story being told by the fire, or a dramatic tale about an invincible hero, or perhaps a cosmological occurrence that caused everything to be. Personally, when I think of the word myth, I think of the ancient Greeks or Romans with their many gods and goddesses; however, to most, the story being told by a myth is simply that, just a story.To most the term â€Å"myth† has been confused for a legend or folklore. The truth of the matter is however, that to religious scholars, a myth is more than just a story; a myth is how a society’s religion came to explain what seemed the inexplicable. With modern science booming and being capable of explaining the events that our ancestors could not, there has been a mix up on the term â€Å"myth† and on the function that it plays in the religious backbone.As a scientist, when I hear the word myth or that something is simply a myth, I understand tha t as being false or completely untrue; or, when people in south America are told the horrendous story of the â€Å"chupa cabra† that is simply disregarded as a â€Å"myth,† a folklore invented by someone who may have seen an animal they did not know and simply disguised it as a monster. The reality of the matter however, is that, scholarly, a myth is as true as anything else can be. This does not necessarily mean that when one hears the story of the great flood it literally means that god flooded the entire world.A myth can be based on historical facts or none at all; the facts are not what make a myth true but it is the story that inspired it and the content of it. A myth is simply a metaphorical poem telling a story that explains the human encounter with the unknown. This is where the religious aspect ties in with the scholarly view of myths. Every religion has it’s own story or â€Å"myth† on how the universe was created, how humans came to be, where l ife came from, and so on. These stories show a kind of relationship with the supernatural and the mortal beings.Myths began as stories that were told by word of mouth; eventually however, they began to be written and in a religion’s sacred writings. From these written down myths, the teachers or the wise from each religion can interpret the metaphorical story that has been passed down from older generations of that religion and enlighten those who follow it. The importance of myths is how it functions and plays a role in a particular religion and society. Joseph Campbell was a mythologist and a writer. He believed that myth was in fact non-fiction and that it played a great role in how it functioned with religion and beliefs.He wrote The Hero’s Journey where he outlined four major components that gave a function to myths. These were that, first myths produce a mystical function, myths also have a cosmological function, myths posses a sociological function, and finally myths have a psychological function according to joseph Campbell. The mystical function of myth is meant to keep the believer in awe and be able to experience first hand the power of the divine through the story. The stories are meant to engage the listener or reader so that they can relate to an extent beyond their comprehension.This function places the believer in a humble state when the realization of how miniscule they are compared to their â€Å"god. † The mystical function unites the believer with the â€Å"transcendent reality† to which they originated from. This function is meant to instill a sense of faith to that which cannot be directly seen but is felt when engaged in the story. The cosmological function of myth is one that can be seen less in our advanced society due to all the scientific research that has discredited many of the sacred texts’ stories on creation and many other subjects the divine.For example, the Christian myth about the Garden of Eden, Adam, Eve, and the forbidden tree could once have been seen as factually true. With modern science as an ally, we are no longer confined to that story as an explanation to our beginnings. The cosmological function however is meant to do just that, narrate a divine story that explains that which inexplicable at the time the story was created. The third function of myths is the sociological function; this function of myths can be trivial and sometimes twisted and turned for a select group’s own benefit.Not only do the metaphorical stories told in myth explain how the world functions or came to be per say, but also they leave teachings of social order and divine order. An example of this can be seen in the Bible where homosexuality is said to be an â€Å"abomination. † This type of lesson leads the believers in straying away from that sort of behavior because their god frowns upon it. The sociological function is also meant to build a better society by instilling a sense of morals, ethics, and customs upon the people.The problem with this type of function arises when zealots begin to use the rules and orders set in their sacred texts to their selfish needs and neglect the rest. The final function of myths is that they possess a psychological function and this may perhaps be the most important one of the set. This functions links the believer with him/herself and helps them with internal struggles they may have at some point by being able to relate to a â€Å"hero† in the mythological story.Such hero can be seen in the story of Lot found in the bible; Lot faced many hardships and struggles because god was testing his faith through them. Once his struggles were through and god saw that Lot did not lose faith in him, Lot was rewarded in multiple amounts to more than what he had before his hardships. This kind of story tells the believer that no matter what they might be going through they are being tested for a greater purpose. This is the type of self lesson that the psychological function of myths posses.The term â€Å"myth† is a term that is thrown around very loosely in our society to describe something that may be untrue or with a fictitious background. As discussed, the term is much more than that and has some truth to it. Stories in myths were told as metaphors and had truthful insights and lessons behind them. Myths serve a mystical, cosmological, social, and psychological function that allows believers to relate to the stories in a much different level. A divine level perhaps. Myths connect the believer to their divine entity, to the society they are living in, and to themselves.

Cat 1.Pdf

Introductory Paper 1 RECORDING FINANCIAL TRANSACTIONS (INTERNATIONAL STREAM) In this January 2008 new edition †¢ Updated for IAS 1 (revised) †¢ Do you know? Checklists to test your knowledge and understanding of topics †¢ A question and answer bank †¢ The ACCA's pilot paper as a mock exam P R A C T I C E & R E V I S I O N BPP's i-Pass product also supports this paper. K I T FOR EXAMS IN 2008 First edition 2004 Fifth edition January 2008 ISBN 9780 7517 4816 1 (previous ISBN 9780 7517 3564 2) British Library Cataloguing-in-Publication DataA catalogue record for this book is available from the British Library Published by BPP Learning Media Ltd BPP House, Aldine Place London W12 8AA www. bpp. com/learningmedia Printed in Great Britain by W M Print Fredrick Street Walsall WS2 9NE Your learning materials, published by BPP Learning Media Ltd, are printed on paper sourced from sustainable, managed forests. ii All our rights reserved. No part of this publication may be re produced, stored in a retrieval system or transmitted, in any form or by any means, electronic, mechanical, hotocopying, recording or otherwise, without the prior written permission of BPP Learning Media Ltd We are grateful to the Association of Chartered Certified Accountants for permission to reproduce past examination questions. The answers to past examination questions have been prepared by BPP Learning Media Ltd, unless where otherwise stated  © BPP Learning Media Ltd 2008 Contents Page Question index†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. v Using your BPP Practice and Revision Kit †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚ ¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ vi Important information for students sitting this exam in 2008 †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ ix Passing CAT exams How to revise †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. xiii How NOT to revise †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ iv How to PASS your exam †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. xv How NOT to PASS your exam †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. xvi Syllabus †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã ¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ xvii Approach to examining the Syllabus †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. xxiv The Computer Based Examination†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. xxv Tackling Multiple Choice Questions†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ xxvi Using your BPP products†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ xvii Questions and answers Questions†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. 3 Answers †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. 37 Exam practice Practice questions and answers †¢ Questions †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. 61 †¢Answers†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚ ¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. 73 Mock exam †¢ Questions †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. 81 †¢ Answers†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã ¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 95 Review form & free prize draw iii QUESTION INDEX Question index Time Page number Marks llocation Mins Question Answer 16 19 5 37 9–15 14 17 7 38 16–23 16 19 8 39 24–38 30 36 9 41 39 2 2 11 43 40–44 10 12 15 44 45–49 10 12 15 44 50–54 10 12 16 45 55–62 16 19 17 46 63–68 12 14 18 47 69–74 12 14 19 48 75–79 10 12 20 49 Part A: Introduction to transaction accounting Business transactions and documentation Objective test questions 1–8 Assets, liabilities and the accounting equation Objective test questions Balance sheet and profit and loss account Objective test questions Recording, summarising and posting transactions Objective test questions Completing ledger accounts Objective test questionPart B: Recording and accounting for cash transactions Receiving and checking money Objective test questions Banking monies received Objective test questions Recording monies received Objective test questions Authorising and making payments Objective test questions Recording payments Objective test questions Maintaining petty cash records Objective test questions Bank reconciliations Objective test questions iv QUESTION INDEX Part C: Recording and accounting for credit transactions The receivables ledger Objective test questions 80–86 14 17 23 51 87–89 6 7 24 52 90–106 34 41 24 52 107–115 18 22 33 57 The payables ledgerObjective test questions Control accounts and the trial balance Objective test questions Part D: Payroll Recording payroll transactions Objective test questions Practice questions and answers Mixed bank 116–165 Mock exam Pilot paper 166–215 v QUESTION INDEX Using your BPP Practice and Revision Kit Aim of this Practice & Revision Kit To provide the practice to help you succeed in both the paper based and computer based examinations for Paper 1 Recording Financial Transactions (International). To pass the examination you need a thorough understanding in all areas covered by the syllabus and teaching guide.Recommended approach †¢ Make sure you are able to answer questions on everything specified by the syllabus and teaching guide. You cannot make any assumptions about what questions may come up on your paper. The examiners aim to discourage ‘question spotting'. In a paper that has objective test questions or a number of shorter questions, the examiner has the opportunity to test a wide area of the syllabus. Where there are long questions, a number of different issues can be brought in. And an area that has been tested in one sitting can still be tested again in the next sitting. Learning is an active process. Use the DO YOU KNOW? Checklists to test your knowledge and understanding of the topics covered in Paper 1 Recording Financial Transactions (International) by filling in the blank spaces. Then check your answers against the DID YOU KNOW? Checklists. Do not attempt any questions if you are unable to fill in any of the blanks – go back to your BPP Interactive Text and revise first. †¢ When you are revising a topic, think about the mistakes that you know that you should avoid by writing down POSSIBLE PITFALLS at the end of each DO YOU KNOW?Checklist. †¢ Once you have completed the checklists successfully, you should attempt the questions on that topic. Each section has a selection of OBJECTIVE TEST QUESTIONS and COMPULSORY WRITTEN QUESTIONS. Make good use of the HELPING HANDS provided to help you answer the questions. On questions that have been in past exam papers, we report ‘what the examiner said'. This shows you how students who sat the exam coped with the question and tells you what the pitfalls were and what the examiner was looking for. †¢ There is a mark allocation for each compulsory written question.Each mark carries with it a time allocation of 1. 2 minutes (including time for selecting and reading questions). A 15 mark question therefore should be completed in 18 minutes. For papers 6–10 each mark carries a time allocation of 1. 8 minutes. †¢ Once you have completed all of the questions in the body of this Practice & Revision Kit, you should attempt the MOCK EXAMS under examination conditions. These are the latest actual exams. Check your answers against our answers and apply the ACCA's Official marking scheme to find out how well you did.Please see the next section for important information concerning the 2008 exams. vi Important information vii viii IMPORTANT INFORMATION Important information for students sitting this exam in 2008 IAS 1 was revised in September 2007. This mainly affects terminology used in financial statements. This does not really affect CAT Paper 1 International apart from the ‘balance sheet’ may be called the ‘statement of financial position’. In this kit, we have shown both terms. Your examiner may use either. ix IM PORTANT INFORMATION x Passing CAT exams xi xii PASSING CAT EXAMS How to revise Plan your revisionAt the start of your revision period, you should draw up a timetable to plan how long you will spend on each subject and how you will revise each area. You need to consider the total time you have available and also the time that will be required to revise for other exams you’re taking. Practise Practise Practise The more questions you do, the more likely you are to pass the exam. Practising questions will mean that you’ll get used to the time pressure of the exam. When the time is up, you should note where you’ve got to and see how many questions you have completed. Revise enoughMake sure that your revision covers the breadth of the syllabus, as any topic an come up. However it is true that some topics are key – they are an important part of the syllabus or are a particular interest of the examiner – and you need to spend sufficient time revising these . Deal with your difficulties Difficult areas are topics you find dull and pointless, or subjects that you found problematic when you were studying them. You mustn’t become negative about these topics; instead you should build up your knowledge by reading the Passcards and using the Quick quiz questions in the Study Text to test yourself.When practising questions in the Kit, go back to the Text if you’re struggling. Learn from your mistakes Having completed a question you must try to look at your answer critically. As you go through the Kit, it’s worth noting any traps you’ve fallen into and referring to these notes in the days before the exam. Aim to learn at least one new point from each question you attempt. Complete the mock exam You should attempt the Mock exam at the end of the Kit under strict exam conditions, to gain experience of managing your time and producing answers. xiii PASSING CAT EXAMSHow NOT to revise Revise selectively Examiners are wel l aware that some students try to forecast the contents of exams, and only revise those areas that they think will be examined. In CBA questions come up in a random fashion and you cannot predict what will come up. Spend all the revision period reading You cannot pass the exam just by learning the contents of Passcards, Course Notes or Study Texts. You have to develop your application skills by practising questions. Audit the answers This means reading the answers and guidance without having attempted the questions.Auditing the answers gives you false reassurance that you would have tackled the questions in the best way and made the points that our answers do. The feedback we give in our answers will mean more to you if you’ve attempted the questions and thought through the issues. Get bogged down Don’t spend a lot of time worrying about all the minute detail of certain topic areas, and leave yourself insufficient time to cover the rest of the syllabus. Remember that a key skill in the exam is the ability to concentrate on what’s important and this applies to your revision as well.Overdo studying Studying for too long without interruption will mean your studying becomes less effective. A five minute break each hour will help. You should also make sure that you are leading a healthy lifestyle (proper meals, good sleep and some times when you’re not studying). xiv PASSING CAT EXAMS How to PASS your exam Prepare for the day Make sure you set at least one alarm (or get an alarm call), and allow plenty of time to get to the exam hall. You should have your route planned in advance and should listen on the radio for potential travel problems.You should check the night before to see that you have pens, pencils, erasers, watch, calculator with spare batteries, also exam documentation and evidence of identity. Plan your time You need to make sure that you will be answering the correct number of questions, and that you spend the right length o f time on each question – this will be determined by the number of marks available. Papers 1–5 are 2 hour papers, so each mark carries a time allocation of 1. 2 minutes. This means that a 2-mark question should be completed in 2. 4 minutes. Read the questions carefullyTo score well, you must follow the requirements of the question, understanding what aspects of the subject area are being covered, and the tasks you will have to carry out. Stay until the end of the exam Use any spare time to check and recheck your script. This includes checking you have filled out the candidate details correctly, you have labelled question parts and workings clearly, you have used headers and underlining effectively and spelling, grammar and arithmetic are correct. xv PASSING CAT EXAMS How NOT to Pass your exam Don’t do enough questions If you don’t attempt sufficient questions on the paper, you are making it arder for yourself to pass the exam on the questions that you do attempt. Failing to attempt all of the paper is symptomatic of poor time management. Rush through the questions without thinking about them properly If you don't understand a question, read it again before you start guessing. Get bogged down Each question is only worth 2 marks. If you really can't do it, move on. xvi PASSING CAT EXAMS Syllabus xvii PASSING CAT EXAMS xviii PASSING CAT EXAMS xix PASSING CAT EXAMS xx PASSING CAT EXAMS xxi PASSING CAT EXAMS xxii PASSING CAT EXAMS xxiii PASSING CAT EXAMS Approach to examining the SyllabusPaper 1 is a two-hour paper. It can be taken as a written paper or a computer based examination. The questions are objective test questions – multiple choice, number entry and multiple response. (See page xxv for frequently asked questions about computer based examinations. ) The exam is structured as follows: 50 multiple choice questions = 100 marks xxiv PASSING CAT EXAMS The Computer Based Examination The ACCA has introduced a computer based exa mination (CBE) for CAT Papers 1–4 (in addition to the conventional paper based examination). Computer based examinations must be taken at an ACCA CBE Licensed Centre.How does CBE work? †¢ Questions are displayed on a monitor †¢ Candidates enter their answer directly onto the computer †¢ Candidates have two hours to complete the examination †¢ When the candidate has completed their examination, the computer automatically marks the file containing the candidate's answers †¢ Candidates are provided with a certificate showing their results before leaving the examination room †¢ The CBE Licensed Centre uploads the results to the ACCA (as proof of the candidate's performance) within 48 hours Benefits †¢ Flexibility as a CBE can be sat at any time †¢Resits can also be taken at any time and there is no restriction on the number of times a candidate can sit a CBE †¢ Instant feedback as the computer displays the results at the end of the CBE †¢ Results are notified to ACCA within 48 hours †¢ Extended closing date periods (see ACCA website for further information) CBE question types †¢ Multiple choice – choose one answer from four options †¢ Multiple response 1 – select more than one response by clicking the appropriate tick boxes †¢ Multiple response 2 – select a response to a number of related part questions by choosing one option from a number of drop down menus Number entry – key in a numerical response to a question CAT CBE You will have two hours in which to answer a number of questions, which are worth a total of 100 marks. See the ACCA website for a demonstration and up to date information (www. acca. org. uk/colleges/cbe_demo). xxv PASSING CAT EXAMS Tackling Multiple Choice Questions MCQs feature in both the paper and computer-based papers. The MCQs in your exam contain four possible answers. You have to choose the option that best answers the question. The t hree incorrect options are called distracters. There is a skill in answering MCQs quickly and correctly.By practising MCQs you can develop this skill, giving you a better chance of passing the exam. You may wish to follow the approach outlined below, or you may prefer to adapt it. Step 1 Skim read all the MCQs and identify what appear to be the easier questions. Step 2 Attempt each question – starting with the easier questions identified in Step 1. Read the question thoroughly. You may prefer to work out the answer before looking at the options, or you may prefer to look at the options at the beginning. Adopt the method that works best for you. Step 3 Read the four options and see if one matches your own answer.Be careful with numerical questions as the distracters are designed to match answers that incorporate common errors. Check that your calculation is correct. Have you followed the requirement exactly? Have you included every stage of the calculation? Step 4 You may find that none of the options matches your answer. †¢ †¢ †¢ Re-read the question to ensure that you understand it and are answering the requirement Eliminate any obviously wrong answers Consider which of the remaining answers is the most likely to be correct and select the option Step 5 If you are still unsure make a note and continue to the next questionStep 6 Revisit unanswered questions. When you come back to a question after a break you often find you are able to answer it correctly straight away. If you are still unsure have a guess. You are not penalised for incorrect answers, so never leave a question unanswered! After extensive practice and revision of MCQs, you may find that you recognise a question when you sit the exam. Be aware that the detail and/or requirement may be different. If the question seems familiar read the requirement and options carefully – do not assume that it is identical. xxvi PASSING CAT EXAMS Using your BPP productsThis Kit gives you the question practice and guidance you need in the exam. Our other products can also help you pass: †¢ Learning to Learn Accountancy gives further valuable advice on revision †¢ Passcards provide you with clear topic summaries and exam tips †¢ Success CDs help you revise on the move †¢ i-Pass CDs offer tests of knowledge against the clock †¢ Learn Online is an e-learning resource delivered via the Internet, offering comprehensive tutor support and featuring areas such as study, practice, email service, revision and useful resources You can purchase these products by visiting www. bpp. om/mybpp. Visit our website www. bpp. com/acca/learnonline to sample aspects of Learn Online free of charge. xxvii PASSING CAT EXAMS xxviii Question bank 1 2 QUESTION BANK DO YOU KNOW? – INTRODUCTION TO TRANSACTION ACCOUNTING Check that you can fill in the blanks in the statements below before you attempt any questions. If in doubt, you should go back to your BPP Intera ctive Text and revise first. †¢ †¢ †¢ Whenever property changes hands there has been a †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. . Business transactions are subject to †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦law. A cash transaction is one where the †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. †¦ †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. . †¢A credit transaction is †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ †¦ †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. †¦ . †¢ †¢ Transactions with consumers are subject to †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ †¦Ã¢â‚¬ ¦.. legislation. †¢ The purpose of the accounting system is to †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. , †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. and †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ the information contained in the documentation generated by transactions. A discount is a reduction in the price of goods below the amount at which those goods would normally be sold to other customers of the supplier. – – †¢ A †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. is a reduction in the amount of money demanded from a customer. A †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ is an optional reduction in the amount of money payable by a customer. Many business transactions involve sales tax. – †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ is sales tax charged on goods and services sold by a business. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. is sales tax paid on goods and services bought in by a business. TRY QUESTIONS 1 TO 8 †¢ †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ is the excess of income over expenditure. When expenditure exceeds income, the business is running at a †¦Ã¢â‚¬ ¦. . †¢ †¢ A business must always be treated as a separate entity from its owners when preparing accounts. The accounting equation is that the assets and liabilities of a business must always be †¦Ã¢â‚¬ ¦. . – †¢ Assets = (Capital introduced + retained profits – drawings) + liabilities Double entry bookkeeping reflects the fact that for every debit, there is an equal †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. Therefore the total value of debit entries will always be equal to the total value of credit entries. TRY QUESTIONS 9 TO 15 †¢ A †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. is a statement of the assets, liabilities and capital of a business at a given point in time. – – – †¢ †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦are for use within a business. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ are used to generate cash. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ are payables of the business, payable within a year. An income statement is a statement which matches †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ with the †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ . TRY QUESTIONS 16 TO 23 †¢ Books of †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ are used to keep records of †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ . Examples include the sales day book, the †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. day book and the cash book. †¢ †¢ †¢ Entries are †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. rom the day books to the †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ ledger. Accounting packages can update ledgers simultaneously if the ledgers are†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ . Customer and supplier information which is stored may be subject to †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. legislation. TRY QUESTIONS 24 TO 39 †¢ Possible pitfalls Write down the mistakes you know you should avoid. 3 QUESTION BANK DID YOU KNOW? – INTRODUCTION TO TRANSACTION ACCOUNTING Could you fill in the blanks? The answers are in bold. Use this page for revision purposes as you approach the exam. †¢ †¢ †¢ Whenever property changes hands there has been a business transaction. 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Current liabilities are payables of the business, payable within a year. An income statement is a statement which matches revenue with the costs of earning it. TRY QUESTIONS 16 TO 23 †¢ Books of prime entry are used to keep records of source documents. Examples include the sales day book, the purchase day book and the cash book. †¢ †¢ †¢ Entries are posted from the day books to the nominal ledger. Accounting packages can update ledgers simultaneously if the ledgers are integrated. Customer and supplier information which is stored may be subject to data protection legislation.TRY QUESTIONS 24 TO 39 †¢ Possible pitfalls – – – – 4 Confusing cas h and credit transactions Confusing trade and cash (or settlement) discounts Ignoring sales tax in double entry bookkeeping Not being able to distinguish between non-current and current assets QUESTION BANK 1 Which of the following correctly describes the function of a credit sales invoice which a customer has received from a supplier? 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If none of the options matches (or is close to) your answer, adopt the following method. – – Exclude the obvious wrong answers – Step 6 Re-read the question to ensure that you understand it and are answering the correct requirement Consider which of the remaining answers is the most likely to be correct If you are still in doubt, remember that you will not be penalised for a wrong answer in the exam. You just will not get any marks for a wrong answer.Therefore, if you really do not know, a guess is better than leaving out a question. However, if you are guessing, do not think that as the last few answers have been (a), (b) and (c) that the answer must be (d)! T he examiner may well have decided that the correct answer to every question is (a). Notes (a) In this kit, if you find that you are guessing the answers to most of the questions, then you need to go back to your Interactive Text and revise. (b) In the exam, you could leave any questions that you are having trouble with and do all the questions that you can answer fairly easily.You should then have time at the end to go back and deal with the problem questions. Remember that you have 2. 4 minutes per question. If you spend 2 minutes on each question, this will leave you 20 minutes at the end to go back over troublesome questions. 2 Which of the following correctly describes the function of a credit note issued by a supplier to one of its customers? A B C D A demand for payment. An agreed allowance which can be deducted from the next invoice payment. A loan available to the customer. A document used by the supplier to cancel part or all of a previously issued invoice. 5 QUESTION BANK 3Which of the following correctly describes the term ‘debit note'? A B C D 4 It is issued by a supplier to a customer to demand payment in full for goods supplied. It is issued by a customer to a supplier to request a credit note. It is issued by a customer when goods are delivered. It is issued by a customer to a supplier to cancel an invoice received. Which of the following correctly explains the term ‘trade discount'? A B A price reduction which a supplier agrees with all customers in a particular trade. C A price reduction which a supplier agrees with an individual customer after an invoice has been sent at full price.D 5 A reduction in the amount of an invoice which a customer will pay. A reduction in the invoice price by a supplier because of the nature of the business with an individual customer. Which of the following best explains sales tax? A B A tax levied on the sale of goods and services which is administered and collected by the government. C A tax levied o n the sale of goods and services which is administered by the government. D 6 A tax on business profits. A tax levied on the sale of goods and services which all businesses must pay. 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A B C D 10 X starts a business with $50,000 cash, buying inventory $10,000 from cash and paying business expenses of $1,000. Inventory is purchased on credit for $5,000. Following these transactions, what is the capital of X's business?A B C D 11 Credit entries record increases in capital or liabilities. Credit entries record decreases in assets. Credit entries record increases in profits. Credit entries record increase in expenses. Which of the following correctly records the repayment of a loan of $10,000 plus outstanding interest $500? A B C D 15 It records an increase in assets. It records a business expense. It records an increase in the liabilities of a business. It records a decrease in the liabilities of a business. Which of the following statements concerning a credit entry is incorrect? A B C D 14Assets decrease, liabilities increase. Capital decreases, liabilities increase. Capital increases, liabilities decrease. Assets decrease, capital decreases. Which of the following statements concerning a debit entry is incorrect? A B C D 13 $39,000 $49,000 $50,000 $54,000 A business receives an accountant's bill for $500. Which of the following statements correctly shows the effect upon the accounting equation of the business, assuming the bill is unpaid? A B C D 12 An asset currently in use by a business. Something a business has or uses, which is likely to be held only for a short time.An amount owed to somebody else which is due for repayment soon. Money which the business currently has in its bank account. Assets – $10,500, capital – $10,500 Assets + $10,500, Liabilities + $10,500 Assets – $10,500, Liabilities – $10,000, Expenses + $500 Assets – $10,500, Liabilities – $10,500 A trade receivable is? A A person owing money to the business in return for goods supplied. B A person to whom the business owes money in return for goods supplied. C A person to whom the business owes money which was lent to finance the trading operations of the business. DA person who has purchased goods from the business. 7 QUESTION BANK 16 Which of the following is an example of an item of revenue expenditure? A B C D 17 A business makes cash sales of $5,000 and credit sales of $3,000 in a month. All the inventory purchased at a cost of $4,000 was sold, business expenses amounting to $500 were paid and the proprietor took out $300 for living expenses. $600 was owing in respect of the inventory purchased and sold. What was the net profit in the month? A B C D 18 Sales less expenses. Net profit less expenses. Sales less purchase cost (or production cost) of goods sold.Sales less overheads. Which of the following is not an example of an administration overhead? A B C D 22 A bank overdraft. Capital. Goodwill. A loan from a director o f the company repayable in two years' time. The gross profit of a retail/manufacturing business is? A B C D 21 Debit machinery $550, credit cash $550. Debit cash $550, credit machinery $550. Debit machinery $500, credit cash $550, debit insurance $50. Debit cash $550, credit machinery $500, credit insurance $50. Which of the following is a current liability? A B C D 20 $4,100 $3,500 $3,200 $500A business buys a machine for $500 (cash) and pays machinery insurance $50 (cash). Which of the following shows the correct double entry for this transaction? A B C D 19 Insurance of goods in transit to customers. Import duties charged on a new non-current asset for the business. Wages of employees installing a new non-current asset into the business premises. A new delivery van. Carriage inwards on purchases. Postage. Depreciation of the office computers. The accountant's salary. 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C So that users of the financial statements can assess the level of business debt due for repayment within a fairly short time. D 24 So the owners know how much is owed by the busine ss at all times. So that users of the financial statements can assess the solvency of the business. Which of the following statements is correct? A BPurchase invoices are recorded in the purchase daybook and are summarised and posted to the payables ledger. C Cash received is recorded in the cash book and posted to the journal. D 25 Sales invoices are recorded in the sales returns daybook and are summarised and posted to the receivables ledger. Adjustments to the financial accounts are recorded in the cash book and summarised and posted to the nominal ledger. Which of the following is an example of a prime record not prepared by the business? A B C D 26 The cash book. The bank statement. The sales day book. The purchase returns day book.Y Co keeps a receivables ledger control account as part of its accounting system. Invoices totalling $5,000 are raised in March and customers pay cash $3,000 for invoices having face values of $3,100 (discount $100). Which of the following entries co rrectly record these transactions? A B Debit receivables ledger control $5,000, credit sales $5,000, debit cash $3,000, credit receivables ledger control $3,100, debit discount allowed $100. C Debit sales $5,000, credit receivables ledger control $5,000, debit cash $3,000, debit discount allowed $100, credit receivables ledger control $3,100. D 7 Debit receivables ledger control $5,000, credit sales $5,000, debit cash $3,000, credit discount allowed $100, credit receivables ledger control $3,000. Debit receivables ledger control $5,000, credit sales $5,000, debit cash $3,000, credit receivables ledger control $3,000. In the receivables ledger of X Co, the account of Y Co has a credit balance of $5,000. Which of the following is a plausible explanation for this? A B C D Y Co has been sent an invoice for $5,000. Y Co has supplied goods to X Co and these have been correctly recorded by X Co. Y Co has paid X Co $5,000 twice in error.Y Co has an overdue balance of $5,000 owing to X Co. 9 QUESTION BANK 28 Which of the following statements concerning the receivables ledger control account is incorrect? A B It makes the detection of errors easier. C It helps to reduce the chance of a fraud in relation to transactions between the business and its customers. D 29 It helps to ensure that all transactions with customers have been correctly recorded. It ensures that errors cannot occur in relation to transactions between the business and its customers. 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Debit X $5,000, credit machine $5,000.Debit X $1,000, credit bank $1,000. Debit machine $5,000, credit X $5,000. Debit bank $1,000, credit X $1,000. Debit machine $5,000, credit X $5,000. Debit X $1,000, credit bank $1,000. QUESTION BANK 34 The total of a discounts allowed column in a cash book is? (assume a control account is kept) A B C D 35 A firm keeps an analysed cash book containing discount received and allowed columns. At the end of an accounting period discounts received totalled $525 and discounts allowed $326. Which of the following correctly shows the treatment of these totals? A B C D 36 Sales returns day book.Nominal ledger. Sales day book. Purchase returns day book. Which of the following should appear on the credit side of a suppliers account in the payables ledger? A B C D 39 Sales returns day book. The journal. The cash book. The purchase returns day book. Credit notes sent out are recorded in which prime entry record? A B C D 38 Debit discount received $525, credit discount allowed $326. Debit discount allowed $525, credit discount received $326. Credit discount received $199. Debit discount allowed $326, credit discount received $525. Returns outwards are recorded in which prime entry record?A B C D 37 Credited to discounts allowed and debited to sales. Debited to sales and credited to cash. Debited to discount allowed and credited to receivables ledger control account. Debited to cash and credited to sales. Payments made. Discounts allowed. Discounts received. Purchase invoices received. The following entries appear in a cash account in March; payments by cu stomers $15,000, rents received $250, insurance paid $150, drawings $700, capital paid in $2,000. The balance at 1st March was $2,000 (in hand) what was the closing balance at 31st March? A B C D $14,400 $18,400 $15,800 $10,400

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Safety Plan - Essay Example The manager should give details about the operation parameters and design of the air-conditioning system, heating, ventilating in the warehouse. The manager ought to identify the source and quantity of fresh air delivered to each occupant in the breathing zone. The employer should also disclose if there has been any recent renovation of the warehouse that could be a source of impurities or contaminants. The renovation process could comprise of painting, pesticide application, and HVAC system disinfection and ventilation system. Also, the manager should make known of any recent alteration might have taken place in the warehouse such as installation of partitions, repositioning of air intakes or relocation of exhausts. In an interview, both the employer and manager should give all the possible information that will assist to identify the origin of the problem (health, 2013). All workers of the warehouse should be interviewed to give their complaints and disclose the nature of illnesses. They should reveal all the symptoms they are experiencing and tell if the symptoms clear up after leaving the warehouse. They should explain on the occurrence and frequency of the symptoms. The ailing workers should tell whether there is any particular area or event that could have triggered the symptoms. Besides they should disclose of any rendered medical care. In additional, the workers need to reveal their characteristics such as allergies, disabilities, smoking and pre-existing illnesses. In regard to information obtained from the manager and employees, the conduction of walk-around inspection will help a lot to verify this information. It is paramount to note that inadequate ventilation is the major cause of indoor air quality problems. Therefore, the walk-around inspection should be used to examine the ventilation systems. In this respect, the investigation

Assessment 2 (6 assignment into 1) Essay Example | Topics and Well Written Essays - 3000 words

Assessment 2 (6 assignment into 1) - Essay Example The formula for computing surface area of pyramids shall be provided, with the teacher demonstrating how to substitute values in the formula. The students will be given exercises to practice computing for surface area of pyramids which will be checked as a class at the end of the lesson. the concept of solid shapes and their surface areas. They should be aware that there are formulae to be followed in computing for the surface areas of various shapes and know how to substitute values and finding missing values using the formula. The Lateral Area is surprisingly simple. Just multiply the perimeter by the side length and divide by 2. This is because the sides are always triangles and the triangle formula is base times height divided by 2 Using the formula: 1/2 Ãâ€" Perimeter Ãâ€" [Side Length] + [Base Area]. The teacher illustrates to the class how to use the formula and substitute the necessary values on the blackboard, then does a few exercises with some students she may call on. Later on, students are grouped according to their abilities, given various number problems to solve for the surface areas of various pyramids. Kozioff, et al (2000) contends that the teacher can more easily monitor the progress of the students when they work in smaller groups with more or less the same guidance needs. Killen (2003) emphasized the need to practice students’ newfound skills and in this particular case, it is the computation of the surface area of a pyramid following a prescribed formula. At the end of the session, everyone comes together to compare their answers. It will be necessary to call on students to demonstrate on the blackboard how they came up with their answers to check if they followed the correct proced ure in using the formula. Should there be errors, the teacher throws the question to the class as to where it went wrong, but if students cannot figure it out, then she shows

Economics in a Global Environment Essay Example | Topics and Well Written Essays - 500 words

Economics in a Global Environment - Essay Example By analyzing internal opportunity costs we can define in what these two guys should specialize in order to provide maximum output To identify who should specialize in a particular activity I have calculated the internal opportunity cost for Phil and Frances. For example, if Phil shifts more resources into higher output of phone calls, the opportunity cost of each extra phone call is of financial statement. For Frances the same decision has an opportunity cost of 1/10 of phone calls. Therefore France has a comparative advantage in financial reports. Were Frances to reallocate resources to financial statements, the opportunity cost of one extra financial statement is 10, meanwhile for Phil the opportunity cost is 4 of the phone calls. Thus Phil has a comparative advantage in phone calls (please refer to the Appendix 1) On the other hand the comparative advantage theory is not consistent with the current economic reality. The evidence shows that comparative advantage is human made rather than natural. Many economists argue that there is no such thing as free trade. Countries use industrial strategies and trade tactics in order to create human made comparative advantage, which will guarantee their success in the global economy1. Nowadays, comparative advantage is human made. Natural resources are international commodities and therefore each country can easily acquire them in the market without producing them locally.

Literature review on Japan Essay Example | Topics and Well Written Essays - 1500 words

Literature review on Japan - Essay Example The various aspects of contemporary Japan that include geographical, political, economic, cultural, educational and religious phenomenon are discussed in detail (Japan, 2005). The role and constitution of families in Japan has undergone changes in the twentieth century with respect to their tradition. But the concept of continuing family keeps their dear ones close. The people of Japan believe that even if a family does not live together with grandparents and parent, the proximity of separated family should be so close that they can share a bowl of hot soup on a day. This reveals that the concept of family and values has much significance in Japan. The educational system of Japan and workplace culture has grabbed much attention for its severity. This may be recognized with the huge economic success and technological progress of the country. Japanese believe in working hard from a very young age to survive in highly competitive settings. Japanese consider themselves of belonging to a homogenous society. They have a strong sense of national identity and there are no much racial or ethnic divisions. Though they have a feeling of oneness of being Japanese, Jap an is most influenced by popular culture. The culture of young people in Japan is dominated by media with sitcoms like Pokemon, manga and Hello Kitty (Bestor, T. & Hardacre, H 2004). Japanese economy is second only to the United States in terms of having a high GNP. Major industries in Japan include automobile, real estate, manufacturing, communication, construction, services and distribution.

Women in Hinduism, contemporary women in Hinduism Essay

Women in Hinduism, contemporary women in Hinduism - Essay Example However, Hinduism is an old religion and like everything that has survived through the ages, Hinduism suffers from rots of unacceptable orthodox practices. One of them, amongst superstition and elaborate ceremonies, is blatant inconsideration of women in the Hindu society. Hinduism seems to have little respect for women compared to men1. Women suffer from many orthodox malpractices. Hinduism opposes the role of women and does not recognize their role in society. So deep is this inconsideration that people misinterpret the scriptures those govern Hinduism and Hindus. Even so, the interpretation of the Holy Scriptures â€Å"Vedas† according to many prominent â€Å"pundits† negates women’s importance and role in society2. Hindu religion is plagued with practices that undermine the respect that a woman reserves the rights to receive not just from her near and dear ones, but the society as well. Many of these practices still exist in the Indian Hindu society today. In as much Hindu women were despised in the traditional society, they are slowly participating in economic, political and social process in the modern society. In ancient times, Hindus were conservative people who observed many malpractices that degraded the image and role of women in the society. One of these malpractices included the purdah or the veil system. Married women were not allowed to show their faces to the outside world, only their husbands or children. The purdah system works even today. Another malpractice that was followed by conservative Hindus in ancient times was â€Å"sati.† The practice of sati placed women below men and denied them access to any privileges including education3. In addition to the lowered prestige of women, the Sati system demanded that the widow of man should be burnt in the holy pyre that burnt her husband’s corpse. Child marriage was rampant in ancient India and incidences of child marriage still occur at many places in India. Wid ows were treated as lesser than animals. Through the pages of history, it is evident the status and respect for women was disregarded in all societies, especially all the ancient ones. Women faced a lot of discrimination at the hands of men in the name of tradition or religion. Women rulers would find opposition from male members of the ruling class on the basis of gender pride, even if the ruler proved herself as a capable one. There are numerous examples like the burning of Joan of Arc at the stakes that speak volumes of sheer disregard for female ingenuity and talent. Nonetheless, Hindu women suffered a lot due to their own Holy Scriptures, religion and traditions. Hindu women were dehumanized more in comparison to traditional Muslim, African and Christian women. Muslim female rulers and influential women find larger number in history than Hindus. An example of female rule from the African culture is the story of Cleopatra who rose to absolute power in Egypt while the Romans foug ht their wars for power. Hinduism as a religion does not recognize the fundamental rights for women. The interpretation of the â€Å"Vedas† the ancient scriptures of Hindus paints a hostile attitude towards women in all spheres. The Scripture claims that women are inhuman and have no civil rights4. These interpretations placed women in subordination to men and mandated that women should serve them. The â€Å"pati-parmeshwar† dictum, also a part of the Sati practice, followed widely in the Hindu culture is a direct example of glorification of the husband as a â€Å"God†. This practice dictated the subordination of the wife to the husband and the husband’s full rights over his wife, from physical to psychological aspects. Dowry

Life at a Medieval University Essay Example for Free

Life at a Medieval University Essay Life at a medieval university for clerics was in many regards similar to our present day college experience. When college was in session, life was basically split into two categories; life in the books, and life outside the books if you will. Scholars needed to focus their attention to the tasks at hand during learning hours. As we know today, the more time you spend studying, the better grades you’ll achieve. On the other hand, scholars needed a release from the daily grind of constant academic involvement. This may have included some popular pastimes such as drinking, gambling, and wreaking havoc downtown (nothing a modern student would do). The scholars experienced many of the problems that modern day collegians deal with as well. Some of these issues included finding the college that fits you best, shortages of funds, arguments with local residents, feuds with fellow clerics, and finding the path that would be fulfilling to them in their lives. There were only a few major differences being a life centered on religion and discussions based on theology, the fact that only males were accepted to study and the clothing that scholars wore. All in all, being at a university was for the betterment of the individual. Students back then had a similar motivation to go to school. By completing university study, you would achieve a higher status in society and live a better life. Another was to get out of a home town to see what else the world had to offer. College is the best time to explore because you’re housing and food are all accounted for. Wandering scholars took best advantage of this by traveling to different universities and getting a diverse education. One reason not many people went to school was because most were not privileged at this time (the literacy rate was very poor). Academic life was structured fairly well. Rules and rights were clearly laid out by the institution itself. Students were protected from harm by any member of the faculty, as they should be. In the â€Å"Royal Privileges Granted to the University of Paris by the King of France,† it is stated that â€Å"†¦neither our provost nor our judges shall lay hands on a student for any offence whatever; nor shall they place him in our prison, unless such a crime is committed by the student that he ought be arrested. † The article goes on to talk about how under the circumstances that the scholar is found to have committed a crime, he be handed over to an actual judge for further investigation. This shows that the university has governing powers within itself to a certain extent. If an encroachment can be resolved without going to the local or state government authorities, the scholar’s image can be protected. Even today we have University Police on campus who held regulate behavior on campuses, but do not have jurisdiction outside of the college campus. Clothing was another major aspect of scholarly life. Clerics wore long cloaks with nothing fancy that would make them stand out. Master teachers wore cloaks with the addition of a white stole. The stole was used to show status and authority over the rest of the student body. This seems to hint to the fact that all the scholars were on a level field of play, and it distinguished them from the rest of society. Typically our graduates of today’s colleges and universities adorn the traditional gowns when they receive their diploma. On a side note, I attended a private religious elementary school which enforced a policy of uniforms (shirt and tie for the guys, skirts for the girls). I believe that by wearing the same clothing as fellow students, people aren’t so concerned with what each other is wearing, and focus on learning. Religion played a major factor in medieval universities. As in my elementary experience of mass being part of the weekly routine, medieval universities had a major emphasis on religion. Robert de Sorbon tells us in his regulations that religious holidays will be followed strictly in the academic life. No meat would be allowed to be consumed on Advent and other days designated by the church. If you were at a university at this time, you would follow the religious standards, just as I could never get out of going to Friday mass at HGA. Nowadays, religion is a touchy topic. It is left to the discretion of the individual whether or not he or she wants to follow the practices and how closely. Church and state are now separated as to avoid major conflicts. Peter Abelard questions the theological teachings of medieval universities and is criticized for it. He says â€Å"Is God one, or no? † At this time scriptures were not to be questioned and were considered to be true. As we know now, science has become a major source of answers in society. Anyway, Abelard brings a whole new dimension to the table when he questions god’s existence and some of the things that the church stands for. The whole basis is to use logic and reason to ponder things in a philosophical fashion. This faith vs. reason debate involved Abelard and others who felt that god was in a persons being, or heart. Academia took up most of the students daily and weekly lives. Scholars took full advantage of down time to relax and enjoy themselves. Social life was the second major aspect of a cleric’s university experience. As we know, the student body greatly impacts the surrounding town’s economy; however social issues arise as well. When students and townspeople are in the same atmosphere, and drinking, fights are bound to break lose. These battles came to be known as â€Å"town and gown† ordeals. These were actually small wars where people would be killed! As many as three thousand students armed with weapons would flood the streets and begin fighting with townspeople, also armed with weapons. Students were also held fairly high in terms of their rights. This is what fueled most of the battles. The fact that a scholar was in progress of obtaining a degree made many seem untouchable, after all, they were going to make the world a better place with their elevated knowledge. Students were warned ahead of time by their proctors that there was a tension between the people of the town and the student body. Heavy drinking and gambling occurred frequently and poems were written as evidence. This served as a social release where students could let lose for awhile. Even today student go to the bars downtown and mix with the locals. There are rarely any incidents of deaths or injuries because of it though. The money generated by pizza shops, bars, taxi services and businesses due to the student influx is what keeps them afloat. On a lighter note, clerics needed some of the same things that modern students need. Money was a big necessity among students as it is today. In a letter home one student tells his sponsor that he is working very hard in school, and studying often, but he needs some money to pay for food, rent and other â€Å"unspecified† things (possibly beer money?). The way he words his letter makes it sound like he will not be able to go on learning without the timely delivery of some funds. The sponsor’s response shows that he knows the truth behind what the student has said. It humors me how students today do the same thing through emails and phone calls home. â€Å"I’m working so very hard in school, but the weekend is coming † Its all part of growing up and learning responsibility. In the end, life at a medieval university was not that much different from today’s experience. The focus on religion was very important, but reason came into play as well. Scholars were taught to question everything in order to get to the roots of a topic. Over time, there was a major shift from the theological answers to the scientific explanations of today. We test things in science with facts to find if they are true instead of looking toward God and scripture. As in life, there is a time for work and a time for play. We go to college because we know it is good for us, plus it gives us a little extra time in our lives to figure out what we want to be.

Surveillance of US Citizens

Surveillance of US Citizens Will the technology that one day has been used to track enemies of the state and to haunt terrorists be used in domestic surveillance of the U.S citizens on U.S soils. Is it possible that we may see thousands of these drones roaming freely in the skies of the U.S . Actually, According to the federal Aviation Administration (FAA)’s expectations the U.S airspace is going to have over 30,000 drones moving freely in less than 20 years. The Usage of drones in domestic surveillance fuels the steaming debate taking place nowadays between advocates of full civil liberties and the proponents of stricter measures to track unlawful acts and especially the ones related to National security threats and terrorism. It also adds more to the controversy of whether the usage of these drones in domestic surveillance is considered a search that needs a warrant according to the U.S constitution’s 4th amendment or not. Due to the dynamism of science, everyday there is something new concernin g this technology. Surveillance drones have several types. They differ in the degree of sophistication and precision. Drones with the ability to see through walls may be available in the very near future. These developments just add more to the concerns over civil liberties and stimulate a legislative interference to end the controversy or at least try to. â€Å"The right of the people to be secure in their persons, houses, papers, and effects, against unreasonable searches and seizures, shall not be violated†. These are the mere words of the constitution in its 4th amendment which forms the basic right of privacy for the U.S American people. In the light of this text, and the many Supreme Court rulings which were accordingly uttered, legislators should find their paths to a legislation which regulates the usage of drones on U.S soil and at the same time be compatible with the U.S constitution. In order to do that they should tackle more than one issue. First, Location of surveillance whether it’s in homes, backyards or public places or even the national borders of the country. Second, the sophistication of the technology used and its lawfulness and finally, the duration of surveillance. Starting with the location, according to the mentioned words from the constitution above and the Supreme court ruling in (Katz v. United States)[1],there is a direct relation between the location of surveillance and the assumption of privacy by the targeted person. In (Katz vs. United States) the court loudly set the perception that as long as the targeted person is not expecting to be publically seen or witnessed and as long as he/she took the considerations not to be seen then any surveillance or search performed without a warrant is considered unlawful. Thus In homes, privacy is expected by public and cannot be invaded unless there is a warrant. Regarding the curtilage of a private property, it is also considered a part of the property secured from unwarranted surveillance. Yet this does not negate the fact that curtilage can be seen and monitored by the naked eye and from several vantage points. As long as the action of monitoring does not involve sophisticated equipment and through a vantage point it is allowed without a warrant. In two main precedents of the Supreme Court (In California v. Ciraolo and In Florida v. Riley) the police officers received tips that both individuals were growing marijuana in their backyard. The officers flew an aero-plane few feets above their backyards where they saw with their naked eyes the action of growing unlawful substances. In both cases, this action was not considered a search that needs a warrant since officers saw the action and the convicted never tried to prevent the action of seeing and they did not assume privacy since the place was already exposed. By applying these two incident s on the usage of drones for surveillance it may be assumed that it would be reasonable enough to consider using them instead of launching planes to monitor an action. As a matter of fact, this assumption may be a bit far from truth simply since there is another factor which was not taken into consideration. This factor is the degree of expectancy by the suspect to be monitored. Due to the rarity of drones in the U.S skies nowadays (around 300 licenses), being watched by a drone would never be deemed by the public as an expected thing in the contrary to planes which normally travel over houses. This would raise questions around the legitimacy of the usage of drones in the first place. Finally, when it comes to the borders of the U.S, one of the main missions of the U.S government is to defend the U.S soil against any kind of attack or illegal entry of aliens or substances. The Supreme Court has been quite conservative when dealing with the issue of borders’ security. They consider it as a holy duty of the U.S law enforcement and army and they try as much as they can not to interfere. The usage of drones to monitor the borders would be of less controversy due to the deep need of all kinds of security measures to prevent the unlawful violations that take place almost daily on the borders nowadays. Regarding the technological breakthroughs each and every moment in the world of drones, a regulation that determines the level of sophistication accepted to be used is severely needed. These drones now have the ability to wander in the air for very long times and it is expected in the near future to theoretically have the ability to stay in air forever. The drones may be equipped with face recognition devices or even laser radars which may allow seeing through walls. On one side this may be good news for law enforcement institutions that things is going to be way easier in capturing the bad guys and would help in diminishing of the budgetary expenses. On the other hand it really raises a factual concern over the constitutionality of anticipating such technological developments or at least shows the need of a strict regulation of usage or things may get messy. As a legislative solution I see that the usage of drones on U.S soil in domestic surveillance should be considered an action of search that needs a warrant under the 4th amendment and any action of surveillance without a warrant should be considered unlawful. A warrant should be initiated according to tangible evidence or plausible suspicions that an individual/group is doing an action that is considered according to the U.S laws unlawful. The court should assess the suspicion and accordingly determine the duration by which after it the warrant expires with maximum of 30 days to be renewed according to new evidence or a probable cause. There may be some exceptions by which law enforcement may automatically respond by using drones without the need of warrants and these exceptions are as follows: The existence of an imminent danger that threaten the U.S borders and needs to be obstructed or monitored closely. By imminent danger illegal entry of aliens/ illegal substances / arms is mean t. Another exception would be in the case of emergencies like (natural disasters or fires etc†¦). Third exception would be a threat to the national security of the country assessed by the department of National security. The secretary of homeland security takes the decision of using the drones. In all exceptions stated above a warrant shall be initiated after 48 hours from the decision of using the drones. The legislative frame work above just offers a compromise between making use of such a fascinating technology and ensuring that civil liberties to the maximum extent possible are safe and sound. I would like to conclude with words of Justice Scalia (Associate Justice  of the  Supreme Court of the United States) which sums up the whole dilemma we’re living through here. He says and I quote† It would be foolish to contend that the degree of privacy secured to citizens by the fourth amendment has been entirely unaffected by the advance of technology †¦.. The question we confront today is what limits there are upon this power of technology to shrink the realm of guaranteed privacy. â€Å" [1] In Katz v. United States, decided in 1967, the Court held that an FBI agent’s use of a bug to listen to the private conversations of Mr. Katz while in a telephone booth violated his Fourth Amendment rights. Although he was in a public telephone booth and there was no physical invasion, the Court noted that what a person â€Å"seeks to preserve private, even in an area accessible to the public, may be constitutionally protected.

Basic Firewall Operation Computer Science Essay

Basic Firewall Operation Computer Science Essay A firewall is a piece of software or hardware that filters all network  traffic between the computer, local network or commercial network and  Internet.  Firewall is a component of a computer system or network  designed to block unauthorized access while  allowed   communication.  It is a device or group of devices  configured  deny, encrypt, decrypt, or proxy all (inside and outside) traffic  team  between different security domains based on a set   Firewalls can be implemented in hardware or  software,  or  a combination of both.  A firewall can be few rules  determine what traffic is  being permitted inside or outside your home network.  Depending on the  type  firewall in place, access to certain  IP addresses or domain  names, or you can block certain types of traffic by blocking  of  TCP / IP  the ports they use.  There are basically four mechanisms used by servers  security limit  traffic.  A device or program can use more than one of these in  relationship  together for more depth protection.  The four mechanisms  of  packet filtering, circuit-level gateway, the  proxy-server and application  Gateway. However, Firewall has some drawbacks.  Initial equipment cost is the main factor that determines the  Better communication technology network security  required.  The firewall cannot protect against attacks that bypass  firewall.  To  For example, dial-in and dial-out access.  The firewall does not protect against internal threats.  The firewall cannot protect against transmission of the virus  infection  programs or files.  It would be impractical and perhaps  impossible to scan  all incoming files, emails and messages for  virus   Time to time, the use of cheaper Internet and  links  much faster.  This leaves many people always want to  use long time. It is  increasing the exposure of computers to various  threats   Internet.  When using an anti-virus software protects  computers  viruses, not other forms of Internet intruders.  A server  Safety  bodyguard keep between your computer and the Internet,  decide what doors to open, and that can come Overview of Firewall -II A firewall examines all traffic sent between two networks to see if it meets certain criteria. If so, is routed between the networks, otherwise it stops. A firewall filters incoming and outgoing traffic. You can also manage public access to private networked resources such as host applications. It can be used to record all attempts to enter the private network and trigger alarms when hostile or unauthorized entry attempt. Firewalls can filter packets based on their source and destination addresses and port numbers. This is known as address filtering. Firewalls can also filter specific types of network traffic. This is also known as protocol filtering because the decision to forward or reject traffic depends on the protocol used, such as HTTP, FTP or Telnet. Firewalls can also filter traffic by packet attribute or state. A firewall cannot prevent individual users with modems to dial in or outside the network without going through the firewall at all. Employee misconduct or negligence cannot be controlled by firewalls. Policies regarding use and misuse of passwords and user accounts must be strictly enforced. These are management issues that must be asked in the planning of any security policy, but cannot be solved with firewalls alone. [5] 2.1Advantages of Firewalls Firewalls have a number of advantages. They can stop incoming requests for services, fundamentally insecure, as may be prohibited or rlogin RPC services such as NFS. They can control access to other services such as bars appellants from certain IP addresses, use the filtering service (incoming and outgoing), for example, to stop hiding information about FTP, in writing, for example, allowing access only to certain directories or systems Are more profitable than ensuring every guest on the corporate network, as it is often only one or a few systems firewall concentrate. They are safer for every guest, because of the complexity of the software on the machine which makes it easier for security holes appear. 2.2 Disadvantages of Firewalls Firewalls are not the alpha and omega of network security. They have some disadvantages, such as: It is a focal point for attack, and if a hacker penetrates the firewall that can have unlimited access to the corporate network. You can prevent legitimate users access to services of value, for example, business users will not be released to the web or when working outside the home to a business user can not access the organization track network. No protection against attacks from the back door, in May and encourage users enter and exit through the door, especially if the restrictions are too severe service. Examples of entry points to the back door of the network business are: modems, and import and export unit. The security policy should cover such aspects as well. They can be a bottleneck for the flow, since all connections must pass through the firewall system. Firewall systems themselves can not protect the network against smuggling of import or export of material to prohibit such game programs firewalls as attachments to email messages. Smuggling could also be an important source of infection if users download software from external newsletters recent Melissa virus and the Love Bug have been smuggled into the e-mails to unknown recipients. This is an area that security policy must be addressed. There are software programs that can help in this instance MIMEsweeper runs on the firewall and monitoring of e-mail attachments before you let them pass. It will remove potentially dangerous attachments or prevent the mail from all over. The main disadvantage of a firewall is that it protects against the aggressor inside. Like most computer crimes are perpetrated by corporate internal users, a firewall offers little protection against this threat. For example, an employee may not be able to email sensitive data on the site, but may be able to copy on a floppy and after it. Therefore, organizations need to balance the amount of time and money they spend on the firewall with one on other aspects of information security. [3] Firewall function III There are two methods of denial of access used by firewalls. A firewall may allow all traffic through unless it meets certain criteria, or you can deny all traffic unless it meets certain criteria (see Figure 3.1). The type of criteria used to determine whether to allow traffic through varies from one type of firewall to another. Firewalls may be concerned about the type of traffic, or source or destination addresses and ports. They can also use complex rule bases that analyze the application data to determine whether traffic should be allowed to pass. How a firewall determines what traffic to pass depends on the network layer it operates.[5] Figure 3.1: Basic Firewall Operation Firewall Types IV A real firewall is hardware and software that intercepts data between the Internet and your computer. All data traffic must pass through it, and the firewall allows the data is allowed through the corporate network. Firewalls are typically implemented using one of four major architectures: â‚ ¬Ã‚  Packet Filters â‚ ¬Ã‚  Application Gateways â‚ ¬Ã‚  Circuit -level Gateways â‚ ¬Ã‚  State -full inspection 3.1 Packet Filters The first line of defence in protecting firewalls and most fundamental is the packet filtering firewall. Packet filters operate at the network layer to examine incoming and outgoing packets and applying a fixed set of rules for determining whether packets are allowed to pass. The firewall packet filtering is generally very fast because it does not take into account some of these data in the packet. Just analyze the header of IP packet, IP addresses, source and destination, and combinations of ports and then applies filtering rules. For example, it is easy to filter all packets destined to port 80, which could be wearing a Web server. The administrator can decide which port 80 is off limits except to certain IP subnets, and a packet filter would suffice. Packet filtering is fast, flexible, transparent (no changes required on the client) and inexpensive. Most routers offer capacities of packet filtering and pure firewall packet filter does not require powerful hardware. This type of filter is commonly used in businesses small and medium enterprises that need to control users can or can not go. IP addresses can be distorted by this type of filter media itself is not sufficient to stop an intruder from accessing your network. However, a packet filter is an important component of a server solution for complete security. [4 vara] Fig 4.1 packet filtering[4] 3.2 Circuit-level Gateways A step above the standard packet filtering firewall, but still considered part of the same architecture, are the gates of the circuit, also known as Stateful Packet Inspection. In the circuit level firewall, all connections are monitored and connections that are deemed valid are allowed to cross the firewall. This usually means that the client behind the firewall can initiate any type of session, but customers outside the firewall can not see or connect to a machine protected by the firewall. State inspections usually occur in the network layer, which makes it fast and preventing suspect packets travel up the protocol stack. Unlike static packet filtering, however, an inspection of State takes decisions on the basis of all data in the packet (which corresponds to all levels of the OSI model). Using this information, the firewall builds dynamic state tables. Use these tables to keep track of connections through the firewall instead of allowing all packets meeting the requirements of all rules to adopt, allows only the packets that are part of a valid connection, prepared social. The firewall packet filtering is popular because they tend to be cheaper, faster and relatively easy to configure and maintain. [4vara] Fig. 7.2: Circuit Proxy 3.3 Application Proxies Working in the implementation of the OSI model, proxy firewall forces all client applications on workstations protected by the firewall to use the firewall as a gateway. The firewall allows each package for each different protocol. There are some drawbacks to using this type of firewall. Each client program must be configured to use a proxy, and not everyone can. In addition, the firewall must have a representative in the same for each type of protocol that can be used. This May, a delay in the implementation of new protocols, if the firewall does not. The penalty paid for this extra level of security is the performance and flexibility. Firewall proxy server processor and large memory to support many simultaneous users, and the introduction of new Internet applications and protocols can often involve long delays, while developing new powers to support them. True proxies are probably the safest, but to impose a surcharge on the network load. Dynamic packet filtering is definitely faster, but the highest end firewall these days are hybrids, incorporating elements of all architectures. [4vara] Fig. 7.3: Application Proxy 3.4 Stateful Inspection The optimal firewall is one that provides the best security with the fastest performance. A technique called Stateful Multi-Layer Inspection (SMLI) was invented to make security tighter while making it easier and less expensive to use, without slowing down performance. SMLI is the foundation of a new generation of firewall products that can be applied across different kinds of protocol boundaries, with an abundance of easy-to-use features and advanced functions. SMLI is similar to an application proxy in the sense that all levels of the OSI model are examined.Instead of using a proxy, which reads and processes each packet through some data manipulation logic, SMLI use traffic-screening algorithms optimized for high-throughput data parsing. With SMLI, each packet is examined and compared against known state (i.e., bit patterns) of friendly packets one of the advantages to SMLI is that the firewall closes all TCP ports and then dynamically opens ports when connections require them. This feature allows management of services that use port numbers greater than 1,023, such as PPTP, which can require added configuration changes in other types of firewalls. Statefu inspection firewalls also provide features such as TCP sequence-number randomization and UDP filtering. [5vara] Fig. 7.4 : Stateful Inspection firewalls inspect in each type Packet Filtering Data link header Internet header Transport header Application header Data Circuit Filtering Data link header Internet header Transport header Application header Data + Connection state Application Gateway Data link header Internet header Transport header Application header Data + Connection state application state Hardware Firewalls and Software Firewalls V 5.1 Hardware Firewalls Hardware firewall can be purchased as a standalone product, but more recently hardware firewalls are typically found in broadband routers, and should be regarded as an important part of your system and network settings, especially for those who have broadband. Hardware firewalls can be effective with little or no configuration, and can protect every machine on a LAN. Most hardware firewalls will have a minimum of four network ports to connect other computers, but for large networks, firewall solutions for enterprise networks are available. A hardware firewall uses packet filtering to examine the packet header to determine their origin and destination. This information is compared to a set of predefined rules or created by the user determine if the packet is sent or deleted.[2] As with any electronic equipment, a user with general computer skills can connect a firewall, adjust a few settings that work. To ensure that the firewall is configured for optimal security and protection, however, consumers certainly have to learn the features of your hardware firewall, to enable them, and how to test your firewall to secure your done a good job of protecting your network. Firewalls are not all equal, and it is important to read the manual and the documentation that came with the product. In addition the manufacturers site will generally have a database or FAQ to get you started. If the terminology is a bit too tech-oriented, you can use my library technical terms to help you get a better understanding of certain terms of technology and equipment is where you configure your hardware firewall. To test the security of your hardware firewall, you can buy third party software or a review of research on the Internet for a free online service that is based on testing of firewalls. Test firewall is an important element of maintenance to ensure that your system is configured for optimal protection provided.[2vara] Figure-1 Hardware Firewall Hardware firewall providing protection to a Local Network [3vara] 2.2 Software Firewalls For users of the detached house, choosing the most popular firewall is firewall software. Firewall software installed on your computer (like any software) and can be customized, allowing some control over its function and protection features. A firewall software to protect your computer from outside attempts to control or access your computer, and your choice of firewall software, you can provide protection against Trojans, the most common or e-mail to. Many software firewalls that the user defined controls for setting up files and share printers and block harmful applications from running on your system. In addition, the firewall software may also include access control, Web filtering and more. The disadvantage of software firewall is that it protects only the computer that are installed, no network, so that each team must have a software firewall is installed. [2] As hardware firewalls are a large number of firewalls to choose from. To begin, we recommend you read the comments of firewall software and search the product website to get some initial information. Because your firewall is always running on your computer, you must take note of system resources will be required to execute and possible incompatibilities with your operating system. A good software firewall will run in the background on your system and use only a small amount of system resources. It is important to monitor firewall software, once installed and to download updates provided by the developer. The differences between software and hardware firewall are enormous and the best protection for your computer and the network is to use both because each offers different, but very necessary for safety and performance. Update your firewall and your operating system is essential to maintain optimal protection because it is proof of your firewall to ensure it is connected and working properly. [2 vara] Figure-2 Computer with Firewall Software Computer running firewall software to provide protection [3 vara] Table 5.1: firewall comparison Advantages Disadvantages Hardware Firewall Operating system independent Not vulnerable to malicious attacks Better performance Focuses on only firewall-related duties Can be single point of failure Higher administrative overhead Higher cost to implement and maintain Software Firewall Less expensive to implement and maintain Lower administrative overhead Dependent upon host operating system Requires additional host hardware, Vulnerable to malicious attacks, Lower performance [6]