Anomie Theory

Right off the bat when reading the article it states that it's the most widely read article in sociology. The author Robert K. Merton opens his paper by first challenging certain offenses that were popular in 1938. Most of the theories that Merton has analyzed mentioned â€Å"biological drives†. Some of the theorists view crime as â€Å"biological drives† in which our society comes to terms with restraining it. What I found interesting, Merton doesn't agree with other theorists, he, on the other hand, argues that a person or persons drive for crime is frequently shown to be stemmed from society itself. This is when his theory or argument splits into two parts. The article refers to his â€Å"anomie theory†. This hypothesis of his is looked to be explained why certain parts of societies have increased rates of criminal activity than let's say, the other half of the societies in which they appear to have decreased rates of criminal activity. Merton focuses on the relative emphasis placed on this set cultural goals society has placed as well as the institutionalized norms for achieving these goals of society. It is come to know some certain places in society have a high comparative prominence which is called cultural goals. Also, to have a low corresponding value of the norms or as well some gain the achievement of goals, which increases the rate of crimes. Merton characterizes these societies by using the terms anomie or normlessness, whereas it is explained from â€Å"the goal-seeking behavior†, Merton mentions. An individual is exposed to little commands or in other words law. This turns into a repercussion for persons employing the most beneficial values including that of criminal acts in order to achieve their once again prize. The â€Å"strain† theory Merton discusses in this half of the article argues that some person and persons within a society are being exposed to â€Å"special† pressures that of criminal actions. Merton mentions that while it is urged as well as expected that people strive for financial riches, people of the lower class are prevented from achieving this goal. This leads to individuals to have pressure, but even then they can adapt to the strain or so-called pressures of values. Continuing of Merton briefly discusses why some types of individuals are more likely to respond to strain with crime than others. Merton's strain theory has been the subject of extensive commentary and researches the evidence for his strain theory which is mixed. Certain recent tests of this theory seem to be at it's accurate as well as the anomie theory. The anomie theory proposes that criminal activity is most seen in those who place much emphasis on cultural goals and little on the norms for achieving the goals, meaning to be successful. Before going into the article I made a note that has caught my attention about the author itself. Albert K. Cohen was a student of Robert K. Merton. I just found this to be very intriguing because some of his points or theories have been taken into account in Cohen's articles. Cohen has a particular interest and focus of criminal societies. To narrow it down, Cohen focuses more on the lower-working-class urban gangs of 1950, during that time they were the subject of attention. Cohen in the article poses a question of: â€Å"How can we explain the origin and content of delinquent subcultures?† Since he was a student of Merton as I said before he draws some of Merton's theory to provide his own, collective answer to the question which is often outlined throughout the article. In the first part of his theory, that is being stated in the first section of the article. Cohen provides a well-explained origin of deviant social groups. The second section applies that the theory to explain the origin and contents of man it has to be specified by gender. Cohen focuses on working-class males and urban gangs. While I was reading the parts of the article, I have noted and made some comparisons and contrasts with Merton's strain theory. Similar to Merton, Cohen argues that â€Å"goal blockade† is what causes delinquency. Now Cohen, on the other hand, argues that lower and working class males don't concern themselves with the goal of cultural goals. Other than the obvious of not concerning themselves with achieving this success, they would rather concern themselves with the fulfillment of making it to the higher societal class. The achievement of broader goals referred to the respect from the higher-ups in the financial success aspect of cultural goals. This was noted by Cohen to be crucial because of the difference in goals. It is said in the article that an individual can obtain financial riches through illegal activities such as theft, this is one of Merton's adaptations of innovation. An individual can't steal the status of a higher class, which makes perfect sense since it could lead to a huge consequence, which Cohen discusses throughout the article. The consequence is that the lower and working class often have to evolve to the goal blockade by making an alternative plan. This is how someone, an individual would gain their true success. This is also noted to be very much alike to Merton's adaptations of criminal behavior, in which was explained that these new goals and methods are basically being replaced for the previous goals instead of the new. From reading onward I made the connection that both the lower and working class share hostility towards the middle-class persons. The hostility leads them to set up a status quo that values everything that the apparent middle class doesn't concern itself with. Based on these very theories it is explained that the middle class values private property and respect for an individual. Now, this caught my attention because it made me question his theory. It's suggesting that lower and working class boys don't value such things. Also, in the theory, it gives an example of what I was questioning. The example that was given was that while gangs of some sorts value the destruction and theft of any property probably more towards private property and leading more towards aggression towards others. Cohen then goes onto the explanatory origins and contents of the criminal social group. After getting towards the end of the article it states the definite features of his hypothesis. Theorists have come to the main claim that the goals of criminal persons are not disagreeable to an idea of standard goals as Cohen has explained throughout his theory. Even though there has been a criticism the data shows and tends to often prove and support this argument. All of this information that was given by this theorist Cohen brings a fundamental contribution to criminal law. Anomie Theory Anomie theory is important for explaining whether crime is a normal or abnormal (pathological) social phenomenon (Cartwright, 2011). It describes a lack of social norms, lawlessness and normlessness (Cartwright, 2013). In detail, it is a breakdown of social bonds between an individual and the community. This theory was first coined by Emile Durkheim, a French sociologist in his book Suicide published in 1897 (Cartwright, 2013). Later on, Robert Merton, the President of American Sociological Association, developed the link between anomie and social structure. Unlike Durkheim, Merton used the notion from Durkheim’s anomie theory and explains that social structure could exert pressure on an individual and directly cause deviance (Cartwright, 2011). This theory is better known as the Anomie-Strain Theory. Furthermore, in 1994, Steven Messner and Richard Rosenfeld, like Merton, brought more attention to social organization and social institutions instead of focusing on individuals when analysing crimes (Cartwright, 2011), so the Institutional-Anomie Theory was developed. In order to understand the anomie theory better, the developments of this theory from Emile Durkheim to Steven Messner and Richard Rosenfeld should all be considered. For Emile Durkheim, his main concern about anomie was social solidarity (Cartwright, 2011). Based on this concern, he divided solidarity into two categories: mechanical solidarity, which maintains low adaptation skills; and to the contrary, organic solidarity whose inertia sensitively needs changes (Cartwright, 2013). Durkheim observed that these two groups would co-exist. The reason is that anomie is impossible when solidarity is organic. Their sensitivity to change leads to evolution among this form of labour. Later in 1897, Durkheim pointed out that the suicide rates were due to the dramatic economic changes, such as economic depression and the sudden growth of the economy (Cartwright, 2011). â€Å"According to Durkheim, these periods of anomie –times of normlessness, lawlessness, and unregulated choice – made individuals more susceptible to committing suicide or engaging in deviant behaviour† (Cartwright, 2011, p. ). In this study, Durkheim associated anomie with the influence of a lack of the norms. In Durkheim’s study of anomie theory, two notions should not be neglected. Firstly, Emile Durkheim referred to society much like a functioning organism (Cartwright, 2011), evidence for the theory can be easily found in his referring to the society as â€Å"the social organism† or â€Å"the functions of the central or gan† (Cartwright, 2011, p. 6). In order to maintain the continuation of the organism, each of the integrated parts has to be working well. Secondly, Durkheim discussed crime as an â€Å"abnormal† activity, which indicates that a certain proportion of crimes are normal and happens in most societies, (Cartwright, 2011). f in the steps of Durkheim’s study, Robert Merton described more about the relationship between social structure and anomie theory, later known as the anomie-strain theory. The definition of the word â€Å"strain† in the verb form means to subject to tension or stress. This meaning is very similar to the strain theory. The theory indicates that the social structure of a society may pressure or force the citizens to commit crimes, due to the failure to provide many individuals’ with â€Å"the conventional means necessary to realize those culture goals†, which also means that the individual lacks access to cultural goals, such as money, job, or education (Merton, 1938). In Merton’s publication Social Structure and Anomie, he provides a good example that explains his theory. For example, in the USA, the society’s general goal is wealth; therefore, in order to achieve this certain goal, the institutionalized manner is to be hard-working or obtaining education (Merton, 1938). Based on this theory, Merton identifies five modes of adaptation, including conformity, innovation, ritualism, retreatism and rebellion (as cited in Cartwright, 2011, p. 21). According to Merton, innovators are most likely to engage in criminal behaviour, since they may accept the recognition of certain cultural goals but reject achieving the goals in a legitimate way (Merton, 1938). This illegitimacy adjustment as the major concern involves two features (Merton, 1938). Firstly, such antisocial behavior â€Å"by certain conventional values of the culture and by the class structure involving differential access to the approved opportunities for legitimate, prestige-bearing pursuit of the culture goal† (Merton, 1938, p. 27). Secondly, it is the consideration of equal significance. Because of the limitation of legitimate effort, for those individuals with formal education and few economic resources, success is hard to get (Merton, 1938). In addition, Merton declared that the theory he studied was incomplete, since various structural elements were neglected; for example, â€Å"the relevance of cultural conflict for an analysis of culture-goal and institutional-means malintegration† has not yet been examined, and â€Å"the social function performed by illicit responses† has also been omitted (Merton, 1938, p. 30). As for Steven Messner and Richard Rosenfeld (1995), their study, known as the institutional-anomie theory, focused more on how criminal behavior is affected institutionally, such as by schools, churchs or companies. Messner and Rosenfeld declared that criminology has overly focused on analyzing the behavior of individuals, such as mental illness, but paid less attention on how social organization and institutions influence the behaviour (Rosenfeld & Messner, 1995). Based on the comparison chart that Messner and Rosenfeld established in Crime and the American Dream: an Institutional Analysis, the statistic shows that the United States of America has the highest rates of robbery or homicide among a number of countries (Messner & Rosenfeld, 1995). The reason is due to â€Å"the crime causing nature of American-style capitalism and its unique cultural goals or aspiration† (Cartwright, 2011, p. 52). Messner and Rosenfield are also concerned about the normal functions of social institutions. The definition of â€Å"institutions† means â€Å"relatively stable sets of norms and values, statuses and roles, and groups and organizations† (Messner & Rosenfeld, 1995, p, 60). At this point, Messner and Rosenfeld introduced four major social institutions: political system or polity, economy, institution of family and institution of education (Messner & Rosenfeld, 1995). Even though these four institutions may not seem directly relevant to crime; however, according to Messner and Rosenfeld, in order to analyse the crime in the United States, the interconnection between these four institutions are central (Messner & Rosenfeld, 1995). In this study, Messner and Rosenfeld (1995) also talked about the institutional balance of power. Due to the monetary need of every cooperation and institution, the economy â€Å"has come to dominate the other three institutions† (Cartwright, 2011, p52). The devaluation of the economy has overcome the other three major institutions. At last, the dominance of the economy has developed to a very extreme level, and the monetary goals bring out the term â€Å"the ends justify the means† (Cartwright, 2011, p, 52). As the development of anomie theory, from Emile Durkheim to Robert Merton to Messner and Rosenfeld, is discussed, the elements that tie these together is that they all try to figure out the reasons that cause criminal behavior and examines as to why crime happens. This also counts as a similarity between the three anomie theories. In the article â€Å"Cheap Capitalism† written by Hongming Cheng, he characterized cheap capitalism by â€Å"low prices, inferior quality and unsafe condition of goods or services to maximize profits† (Cheng, 2012, p, 254). Cheng also pointed out that the cheap capitalism is â€Å"facilitated by cheap labour and raw materials and, more importantly, associated with degraded morality in the business world† (Cheng, 2012, p, 254). In my opinion, the article provides a good example of and explanation for crime in the non-capitalist countries, such as China. Cheng gives an example about food crime, which involves rampant institutions using cheap and dangerous industrial chemicals in foods (Cheng, 2012). One explanation will be that the food industries provides low-quality food to cheap labourers, since the poor working class cannot afford buying expensive but healthy food (Cheng, 2012). The case is related to the institutional-anomie theory studied by Messner and Rosenfeld (1995). One way to cause crime could be due to the social structure and social institutions. In the article, Cheng also provides a table of scales from 1 (not very important) to 4 (very important) that describes the factors that may lead to and influence the food crime. It turns out that social culture, moral and values got rated 3. 8 out of 4, followed by â€Å"lack of adequate enforcement† that got 3. 6 (Cheng, 2012). From this table, it shows that â€Å"moral anomie is a major factor that associated with food crime† (Cheng, 2012, p, 265). From my perspective, the institutional-anomie theory is connected to this case the most. In conclusion, the development of anomie theory, from Emile Durkheim to Messner and Rosenfeld, provides brilliant ideas and thoughts that explain crime thoroughly. The evidence that supports their theory is solid and valid. Based on this, it makes the theory complete and reasonable.

Pay System in Organizations Essay

Since last few years, companies and organizations have been formulating different ways to develop and design different payment methods on the basis of their performance depending on their particular organizational goals. This system, as Jeffery A Mello said, pay for performance programs reward to employees in the form of increase in salary on the basis of merit, bonuses, and stock options as for achieving the acquired performance levels giving due consideration to skills and competencies. Mello, 2006) These incentives motivate employees to increase their performance level increasing the competition spirit as well overall performance of the organization. Academy of Management Journal as on first February 1998 published an article ‘An empirical analysis of a skill-based pay program and plant performance outcomes’ by Brian Murray and Barry Gerhart. This academic article reported that around 51 per cent of the large companies were making use of the skill or knowledge based pay programs in small portions of their organizations. It was found that the traditional approach of payment takes into consideration only the main features of the work employees need to complete, whereas the pay programs based on the skills were bestowing rewards on the basis of the performance and work shown by the employees that they termed as â€Å"work-related attributes of employees. † (Murray & Gerhart, 1998, p. 68) By offering incentives to employees on their performance and showing their different traits like skills, capabilities and knowledge, organizations were able to divert the employees towards several opportunities they can avail of for their growth. By diverting the attention of the workers towards the skill based goals, organizations hoped to give more space to flexibility, reduction in the labor cost and increase in the product quality. Asian Business and Management journal reported performance-related pay systems in their article ‘Paying for Success: Performance-Related Pay Systems and its effects on Firm Performance in Japan’ by Dai Miyamoto and Junpe Higuchi, published in 2007. The paper showed the effects on the performance of the firm by the introduction of the performance-related pay (PRP) systems introduced at Japanese companies since late 1990s. The central point of the paper was to develop from the previous research process the fairness of the PRP systems instead of the introduction and another focus had been on the way there has been changing in the labor cost management. In the study, the most important finding has been the way the process of communication between the superiors and subordinates plays a role in bringing in improvement in the performance of the firms. Though at relatively large companies, there was seen reduction in the basic pay yet there has been increase in the correlation between performance and labor costs having a disincentive effect, but there has been much improvement at the performance level of Japanese firms through the process of PRP systems. (Miyamoto & Higuchi, 2007) Under this system, company’s strategic concept in Japan has been to reverse the traditional system of compensating employees, which takes age as well as the personal attributes as criteria as standard. Companies are now on large account preferring the skills and performance of the employees related to work for defining pay structure. From the provision of promotion, the system has been changed to the remuneration system. Companies aim to provide incentives on the basis of the strict performance appraisals thus intending to create a strong connection between performance and pay. Miyamoto & Higuchi, 2007) The strategic move by the companies to give the practical shape to the skill based payment system has its basis on two broad theoretical approaches-behavioral approach and operational approach. The skill-based pay system allows the organization to bring in the changes in the nature of the work creating a direct as well as indirect effect on the attitude or behavior of the workers. In the operational approach, the focus is on the process of scheduling in the production jobs and constriction on the flexibility of the labor assignment. As the main purpose of the skill-oriented pay system is creating an affect on the flexibility in the work force, the process could considerably reduce the effect on the labor constraints and permit for efficiency in production scheduling. (Murray & Gerhart, 1998) If we consider the short period, skill based pay system assumed to have a positive effect on the organizational outcome. To get such results, managers should realize that the payment system based on the skill should be a comprehensive human resource program and the results that could emerge are dependent on the way basic pay is fixed. The success of any policy is also dependent on the way resources are allotted and managed so as there is a provision for adequate training, certification appraisal and the way scheduling on the production level is managed and the complementary job design is fixed. Without following even any one of the policy or procedure could result in the lack of motivation among employees for upgrading themselves or it could also result in the rise in pay but without rise in productivity or quality. (Murray & Gerhart, 1998)

Lcci Passport to Sucess Level 1 Book-Keeping Answer

Level 1 Book-keeping Solutions Booklet For further information contact us: Tel. +44 (0) 8707 202909 Email. [email  protected] com www. lcci. org. uk London Chamber of Commerce and Industry (LCCI) International Qualifications are provided by EDI, a leading international awarding body. Passport to Success Level 1 Book-keeping Solutions Booklet The initials LCCI and the words LONDON CHAMBER OF COMMERCE AND INDUSTRY are registered trademarks belonging to the London Chamber of Commerce and Industry and are used under licence.Every effort has been made to trace all copyright holders, but if any have been inadvertently overlooked the Publishers will be pleased to make the necessary arrangements at the first opportunity.  © EDI 2008 First published in 2008. All rights reserved. Apart from any use permitted under UK copyright law, no part of this publication may be reproduced or transmitted in any form or by any means, electronic or mechanical, including photocopying and recording, or hel d within any information storage and retrieval system, without permission in writing from the publisher or under licence from the Copyright Licensing Agency Limited.Further details of such licences (for reprographic reproduction) may be obtained from the Copyright Licensing Agency Limited, Saffron House, 6–10 Kirby Street, London EC1N 8TS. Cover photo: www. fotolia. com TABLE OF CONTENTS 1. 2. 3. 4. The Accounting Equation and the Balance Sheet Double entry system for assets, liabilities and capital Recording double entry for stock The double entry system for Expenses and Revenues and the Effect of Profit (or loss) and drawings upon capital 1 4 7 11 5. 6. 7. 8. 9.Balancing accounts and the Trial Balance Trading and Profit & Loss Accounts: An introduction The Balance Sheet Final Accounts with further considerations The Division of the Ledger and Books of Original Entry 16 25 28 31 38 39 41 44 48 53 56 59 62 68 71 75 77 81 82 10. Bank Facilities 11. Cash Books 12. The Sales and Purchases Day Books 13. The Returns Day Books 14. The Journal 15. The Petty Cash Imprest System 16. Adjusting for accruals and prepayments 17. Depreciation of Fixed Assets 18. Bad Debts 19. Bank Reconciliation Statements 20.Capital and Revenue Expenditure 21. Errors in the accounts and their corrections 22. Control Accounts 23. Final Accounts and year end adjustments Chapter 1 The Accounting Equation and the Balance Sheet Answers to ‘Think about it’ Questions Page 5 – Why are liabilities shown on the right hand side of the balance sheet and not on the left? Because based on the accounting equation it has to be on the same side as capital. Answers to Activities Activity 1. 1 (a) (b) (c) (d) L A A A (e) L (f) A (g) C Activity 1. 2 ASSETS ? 5 000 4 200 4 100 3 500 6 900 CAPITAL ? 000 2 500 2 800 2 400 4 100 LIABILITIES ? 2 000 1 700 1 300 1 100 2 800 (a) (b) (c) (d) (e) Solutions to Target Practice Questions Question 1 (a) (b) (c) (d) (e) (f) ‘†¦assets l ess liabilities equals capital’. assets liabilities debtor creditor Balance Sheet 1 Question 2 ASSETS ? 3 100 800 2 200 LIABILITIES ? Shop fittings Cash register Stock of goods Creditors Loan – T Armani Bank 1 000 1 800 870 6 970 2 800 Capital = Assets – Liabilities Capital = 6970 – 2800 = ? 4170 Question 3 M Williams Balance Sheet at 30 June 20X6 ?Cash at Bank Stock of goods Fixtures and Fitting Debtors Motor vehicles 2 614 5 860 1 900 3 750 4 200 18 324 Creditors Loan – D Wong Capital (missing item) ? 4 150 3 600 10 574 _____ 18 324 Question 4 Transactions (a) The owner borrows ? 5000 from L Pole and the money is put into the business’ bank account. A debtor pays the business ? 250 by cheque. The owner buys a motor vehicle on credit ? 6200. The owner withdraws ? 160 from the business’s bank account for his personal use. The business sells goods on credit for ? 840. The owner puts a further ? 000 in cash into the business. The money is put into the business’s bank account. The business pays a creditor ? 290 by cheque. Assets + Bank Effect upon Liabilities + Loan Capital (b) (c) (d) + Bank – Debtors + Motor Vehicle – Bank + Creditors – Capital (e) (f) – Stock + Debtors + Bank + Capital (g) – Bank – Creditors 2 Question 5 W Mandrake Balance Sheet at 30 June 20X5 ? 5 360 4 500 1 845 2 800 5 100 19 605 ? 2 900 3 000 13 705 _____ 19 605 Stock of goods Debtors Cash at Bank Fixtures and fittings Motor vehicles Creditors Loan – L Walter Capital (balancing figure)W Mandrake Balance Sheet at 31 July 20X5 ? Stock of goods Creditors (5360 + 700 – 600) 5 460 (2900 + 700 – 400) Debtors Loan – L Walter (4500 – 1100 + 600) 4 000 Capital Cash at Bank (balancing figure) (1845 – 400 + 1100) 2 545 Fixtures and Fittings 2 800 Motor Vehicles 5 100 19 905 ? 3 200 3 000 13 705 †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 19 905 Question 6 D Duncan Balance Sheet at 21 January 20X7 ? 20 000 2 100 500 100 700 123 300 ______ 123 300 ? 120 000 3 300 Motor Vehicles Stock of goods (1500 + 600) Debtor – A Gianna Cash at Bank (101 000 – 300) Capital Creditor – Stax Suppliers (3000 + 600 – 300)Question 7 The difference between a cash transaction and a credit transaction is based on when payment is made. With a cash transaction, payment is made immediately for goods and/or services purchased while in a credit transaction payment is made 3 Chapter 2 Double Entry System for Assets, Liabilities and Capital Answers to ‘Think about it’ Questions Page 16 – Why is it necessary to keep separate accounts for each debtor and creditor? So it can clearly be seen how much is owed to individual creditors and how much is owed by individual debtors. Answers to ActivitiesActivity 2. 1 (a) Bought office furniture for cash (b) Sold some office furniture on credit to C Bing (c) Bought motor vehicles on credit from Wong Ltd (d) A debtor, P Butler, pays the business by cheque (e) The owner puts a further amount into the business by cheque (f) Returned one of the motor vehicles to Wong Ltd (g) Paid a creditor, T Bird, by cash (h) Paid by cheque for the motor vehicle bought from Wong Ltd Debit Office Furniture C Bing Motor Vehicles Bank Bank Wong Ltd T Bird Wong Ltd Credit Cash Office Furniture Wong Ltd P Butler Capital Motor Vehicles Cash BankSolutions to Target Practice Questions Question 1 The left hand side of a ‘T’ account is the debit side and the right hand side is the credit side. To ‘debit’ an account the transaction is entered on the left hand side and to ‘credit’ an account, the transaction is entered on the right hand side. Question 2 There must be a debit entry and a corresponding credit entry of the same value (and vice versa) for every transaction that occurs. Question 3To know when to debit or credit an account, you will first need to determine the type of the account and decide how the transaction will affect the account ;( whether increase or decrease) and then apply the double entry rules as below: To increase an asset, DEBIT the account To decrease an asset, CREDIT the account To increase a liability or capital, CREDIT the account To decrease a liability or capital, DEBIT the account 4 Question 4 Bank ? 20X2 6 000 July 15 July 29 20X2 July 01 Capital Office Machinery Elstead Garage ? 420 2 900 Capital 20X2 July 01 Bank ? 6 000 20X2 July 06Motor Vehicle ? Elstead Garage 2 800 20X2 July 29 Bank Elstead Garage ? 20X2 2 800 July 06 Motor vehicle ? 2 800 20X2 July 15 Bank Office Machinery ? 420 20X2 July 23 Office Equipment ? Longmore & Sons 70 Longmore & Sons 20X2 July 23 Office equipment ? 370 Question 5 Cash ? 20X9 2 000 April 08 300 April 30 20X9 April 01 April 29 Capital Bank Bank Furniture World ? 1 000 800 5 Bank 20X9 April 01 April 03 April 08 Capital Loan – S Lee Cash ? 8 000 3 000 1 000 20X9 April 14 April 23 April 29 Delivery Van Loan – S Lee Cash ? 1 500 1 200 300 Capital 20X9 April 01 April 01Cash Bank ? 2 000 8 000 20X9 April 23 Loan – S. Lee ? 20X9 1 200 April 03 Bank ? 3 000 20X9 April 14 Bank Delivery Van ? 1 500 20X9 April 20 Furniture World Office Furniture ? 20X9 1 100 April 26 Furniture World ? 200 20X9 April 26 April 30 Office Furniture Cash Furniture World ? 20X9 200 April 20 800 Office Furniture ? 1 100 6 Chapter 3 Recording Double Entry for Stock Answers to Activities Activity 3. 1 Debit Office Furniture Cash Purchases A Litton D Penarth Motor Van Returns Inwards Purchases Credit Cash Sales A Litton Returns Outwards Sales Grange Garage D Penarth Bank a) Bought office furniture for use in the business by cash (b) Sold goods for cash (c) (d) (e) (f) Bought goods on credit from A Litton Returned to A Litton some of the goods bought Sold goods on credit to D Penarth Purchased motor van on credit from Grange Garage (g) D Penarth returned some goods to us (h) Bought goods paying immediately by cheque Solutions to Target Practice Questions Question 1 ‘Purchases’ means goods bought by the business with the intention of reselling them for profit as a part of its trading activities. ‘Sales’ means oods sold by the business that were originally bought for resale purposes. In other words, the sale of those goods in which the business trades or deals. Question 2 (a) This is not good practice. Parts returned to suppliers should be credited to a Returns Outwards Account and parts returned from customers should be debited to Returns Inwards Account. This is necessary to provide information on the totals of the returns and to assess whether these are increasing or decreasing over time. (b) Goods sold for cash is recorded by debiting the cash account and crediting the sales account.Goods sold on credit is first recorded by debiting the debtor account and crediting the sales account; when the debtor pays for the goods his account is credi ted and the bank/cash is debited. Question 3 (a) (b) (c) (d) (e) (f) Sold goods on credit to F. Winter N. Armour returns goods to you You settle a creditor’s account by cheque F. Winter pays his account You pay Grange Garages by cheque the amount due on the delivery vehicle previously purchased You return goods to B. Smart Debit F Winter Returns Inwards Creditor Bank Grange Garages B Smart Credit Sales N Armour Bank F Winter Bank Returns Outwards Question 4 20X7 March 01 Capital March 30 B Wright Bank ? 20X7 10 000 March 03 Office Furniture 70 March 23 Scales Motors March 26 T Hunt ? 460 3 600 320 Capital 20X7 March 01 Bank ? 10 000 20X7 March 03 Bank Office Furniture ? 460 20X7 March 05 Purchases Purchases ? 375 T Hunt 20X7 20X7 ? March 08 Returns Outwards 55 March 05 March 26 Bank 320 Purchases ? 375 Returns Outwards 20X7 March 08 T Hunt ? 55 20X7 March 12 Sales B Wright 20X7 ? 156 March 19 March 30 Returns Inwards Bank ? 26 70 Sales 20X7 March 12 B Wright ? 56 8 20X7 March 15 Scales MotorsMotor Vehicle ? 3 600 20X7 March 23 Bank Scales Motors ? 20X7 3 600 March 15 Motor Vehicle ? 3 600 20X7 March 19 B Wright Returns Inwards ? 26 Question 5 20X7 October 01 Capital October 17 Cash Cash 20X7 ? 8 600 October 02 80 October 07 ? 8 000 179 Bank Purchases Capital 20X7 October 01 Cash ? 8 600 20X7 October 02 Cash October 23 Loan – R Nandha October 31 J Durrant Bank ? 20X7 8 000 October 21 October 29 1 200 303 Motor Vehicle M Price ? 1 990 100 20X7 October 03 October 07 M Price Cash Purchases ? 250 179 20X7 October 13 Returns Outwards October 29 Bank M Price ? 0X7 October 03 32 100 Purchases ? 250 9 Fixtures & Fittings 20X7 October 05 Display Ltd ? 2 750 20X7 October 07 Display Ltd ? 730 Display Ltd 20X7 ? 20X7 ? October 09 Fixtures & Fittings 30 October 05 Fixtures & Fittings 2 750 20X7 October 11 Sales J Durrant 20X7 ? 345 October 26 Returns Inwards October 31 J Durrant ? 42 303 Sales 20X7 October 11 J Durrant October 17 Cash ? 345 80 Returns Outwards 20X7 October 13 M Price ? 32 20X7 October 21 Bank Motor Vehicle ? 1 990 Loan – R Nandha 20X7 October 23 Bank ? 1 200 20X7 October 26 J Durrant Returns Inwards ? 42 10Chapter 4 The Double Entry System for Expenses and Revenues and the Effect of Profit (or Loss) and Drawings upon Capital Answers to ‘Think about it’ Questions Page 36 – What kinds of expense and revenue accounts would you expect to see in the books of a Bank? Revenue Accounts Loan interest receivable Commission receivable Service charges (eg. bank charges) Expense Accounts Interest payable Salaries and wages Insurance Stationery Utilities Answers to Activities Activity 4. 1 Transactions Paid general expenses in cash ? 150 Received commission by cheque ? 230 Paid for office stationery by cash ? 5 Paid telephone by cheque ? 230 Received interest of ? 350 by cheque Accounts General Expense Cash Bank Commission Receivable Office Stationery Cash Telephone Bank Bank Interest Receivable Type of acco unt Expense Asset Asset Revenue Expense Asset Expense Asset Asset Revenue Transaction effect Increase Decrease Increase Increase Increase Decrease Increase Decrease Increase Increase Action in the account Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit Solutions to Target Practice Questions Question 1 (a) Revenue (b) The entries are on the credit side of the account. 11Question 2 Expense accounts should be debited and revenue accounts should be credited. Question 3 20X3 April 01 April 24 April 30 Bank 20X3 ? 5 000 April 03 85 April 05 1 000 April 14 April 21 April 27 ? 370 260 130 20 385 Capital Sales Capital Office Equipment Rent Cash Stationery A Smart Capital 20X3 April 01 April 30 Bank Bank ? 5 000 1 000 20X3 April 03 Bank Office Equipment ? 370 20X3 April 05 Rent Rent ? 260 20X3 April 08 A Smart Purchases ? 420 20X3 April 11 April 27 Returns Outwards Bank A Smart ? 20X3 35 April 08 385 Purchases ? 420 Returns Outwards 20X3 April 11 A Smart ? 35 12 0X3 April 14 Bank ? 130 Cash 20X3 April 15 Wages ? 115 20X3 April 15 Cash Wages ? 115 20X3 April 18 Sales R Squires ? 175 Sales 20X3 April 18 April 24 R Squires Bank ? 175 85 20X3 April 21 Bank Stationery ? 20 Question 4 Bank 20X4 ? 7 000 May 02 100 May 08 May 19 May 24 May 26 May 31 Capital 20X4 May 01 20X4 May 01 May 28 Capital D Langford Rent Fixtures & Fittings Drawings Cash R Lester Office Equipment ? 280 170 160 240 470 215 Bank ? 7 000 20X4 May 02 Bank Rent ? 280 13 20X4 May 05 R Lester Purchases ? 520 20X4 May 12 May 26 Returns Outwards Bank R Lester 20X4 ? 45 May 05 475 Purchases 520 20X4 May 08 Bank Fixtures & Fittings ? 170 Returns Outwards 20X4 May 12 R Lester ? 45 Sales 20X4 May 15 D Langford ? 32 20X4 May 15 Sales D Langford 20X4 ? May 22 32 May 28 Returns Inwards Bank ? 24 100 20X4 May 19 Bank Drawings ? 160 20X4 May 22 D Langford Returns Inwards ? 30 20X4 May 24 Bank Cash ? 20X4 240 May 30 Wages ? 80 14 20X4 May 30 Cash Wages ? 80 20X4 May 31 Bank Office Equipment ? 215 Question 5 Drawings are defined as money, goods, or services withdrawn from the business by the owner(s) for their personal use. Drawings reduce the capital of the business. Question 6 a) Answer = ? 2500 Workings: 1 February 20X7 Assets Equipment Stock Bank Liabilities Creditors Loan Capital ? 8 000 6 000 2 000 ? 2 000 1 000 ?16 000 ?3 000 ?16 000 – ? 3000 = ? 13 000 28 February 20X7 Assets Equipment Stock Bank Liabilities Creditors Loan Capital ? 8 000 2 000 8 500 ? 2 000 1 000 ?18 500 ?3 000 ?18 500 – ? 3000 = ? 15 500 Therefore, Opening Capital + Profit = Closing Capital ? 13 000 + ? = ? 15 500 ? 15 500 – ? 13 000 = ? 2500 (b) Profits increase capital whereas losses reduce it. 15 Chapter 5 Balancing Accounts and the Trial Balance Answers to ‘Think about it’ QuestionsPage 49 – How the double entry principle relates to the balancing of accounts. For every ‘balance c/d’ there is a corresponding ‘balance b/d’ of the same amoun t on the opposite side of the account. Answers to Activities Activity 5. 1 (a) An account will have a debit balance if the total of the debit entries is greater than the total of the credit entries. This means that the balance brought down from the last month (balance b/d) is on the debit side of the account. (b) An account will have a credit balance if the total of the credit entries is greater than the total of the debit entries.This means that the balance brought down from the last month (balance b/d) is on the credit side of the account. (c) The ‘balance c/d’ is the amount transferred (carried down or carried forward) from one accounting period to the next; this is the balance at the last date of the accounting period (e. g. a month). The ‘balance b/d is the amount transferred (brought down or brought forward) from a previous accounting period to the current one; this is the balance at the first date of the accounting period. (d) The double lines are necessary to show that the account has been balanced and that the totals are final figures. e) Accounts are closed off when there is no balance on the account at the end of the accounting period. Activity 5. 2 20X9 July 01 July 04 July 09 July 13 July 15 July 19 July 22 July 24 July 29 Capital Equipment Wages Sales Computers Wages Sales Motor vehicles Wages Debit ? 55 000 Credit ? 5 000 900 Balance ? 55 000 50 000 49 100 58 650 50 650 49 750 53 630 47 630 46 530 9 550 8 000 900 3 880 6 000 1 100 16 Solutions to Target Practice Questions Question 1 E. Appleby 20X6 ? 650 October 07 Returns Inwards 276 October 18 Bank 190 October 31 Balance c/d 1 116 506 0X6 October 03 Sales October 12 Sales October 24 Sales November 01 Balance b/d ? 120 490 506 1 116 Answer – There is a debit balance of ? 506. Question 2 N Small ? 145 215 185 ___ 545 365 20X3 March 04 March 18 March 23 Sales Sales Sales 20X3 March 13 March 26 March 30 March 31 Returns Inwards Returns Inwards Bank Balance c/d ? 20 35 125 365 545 April 01 Balance b/d 20X3 March 21 March 31 Bank Bank A Smith 20X3 ? 70 March 10 290 360 Purchases ? 360 ___ 360 20X3 March 07 March 28 March 31 T Dove 20X3 ? Returns Outwards 35 March 02 Bank 235 March 15 Balance c/d 310 580 April 01 Purchases PurchasesBalance b/d ? 270 310 ___ 580 310 N Small is a debtor and T Dove is a creditor. A Smith is neither. 17 Question 3 T Dove 20X3 March 02 March 07 March 15 March 28 Purchases Returns Outwards Purchases Bank Debit ? 35 310 235 Credit ? 270 Balance ? 270 Cr 235 Cr 545 Cr 310 Cr N Small 20X3 March 04 March 13 March 18 March 23 March 26 March 30 Sales Returns Inwards Sales Sales Returns Inwards Bank Debit ? 145 215 185 35 125 Credit ? 20 Balance ? 145 Dr 125 Dr 340 Dr 525 Dr 490 Dr 365 Dr A Smith 20X3 March 10 March 21 March 31 Purchases Bank Bank Debit ? 70 290 Credit ? 360 Balance ? 360 Cr 290 Cr NILQuestion 4 (a) 20X5 January 01 January 23 January 26 January 31 Capital Cash S Lee Capital Bank ? 20X5 25 000 January 01 6 000 Janua ry 25 5 500 January 29 5 000 January 30 January 30 January 31 _____ January 31 41 500 23 000 ? Rent 2 000 Cash 500 Midland Motors 4 000 D. Terry 8 000 E. Appleby 2 000 Electricity 2 000 Balance c/d 23 000 41 500 February 01 Balance b/d 20X5 January 31 Balance b/d Capital ? 20X5 30 000 January 1 Bank .. †¦Ã¢â‚¬ ¦. January 31 Bank 30 000 February 01 Balance c/d ? 25 000 5 000 30 000 30 000 18 20X5 January 1 Bank February 01 Balance b/d Rent 20X5 ? 2 000 January 31 2 000 2 000Balance c/d ? 2 000 2 000 20X5 January 03 January 05 January 15 D Terry E Appleby D Terry February 01 Balance b/d Purchases ? 20X5 5 000 January 31 3 000 10 000 18 000 18 000 Balance c/d ? 18 000 †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 18 000 20X5 January 22 January 30 January 31 Returns Outwards Bank Balance c/d D Terry 20X5 ? January 03 Purchases 2 000 January 15 Purchases 8 000 5 000 15 000 February 01 Balance b/d ? 5 000 10 000 _____ 15 000 5 000 Motor Car 20X5 20X5 ? January 04 Midland Motors 4 000 January 31 February 01 Balance b/d 4 000 Balance c/d ? 4 000 20X5 January 29 Bank Midland Motors 20X5 ? 4 000 January 4 4 000 Motor Car 4 000 4 000 20X5 January 30 January 31 Bank Balance c/d E Appleby 20X5 ? Purchases 2 000 January 5 1 000 3 000 February 01 Balance b/d ? 3 000 †¦Ã¢â‚¬ ¦.. 3 000 1 000 19 20X5 January 10 January 25 Sales Bank February 01 Balance b/d Cash 20X5 ? 6 000 January 23 500 January 28 †¦Ã¢â‚¬ ¦.. January 31 6 500 250 Bank Office expenses Balance c/d ? 6 000 250 250 6 500 20X5 January 31 Balance c/d Sales 20X5 ? 14 000 January 10 Cash †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ January 20 S Lee 14 000 February 01 Balance b/d ? 6 000 8 000 14 000 14 000 20X5 January 20 Sales February 01 Balance b/d S Lee 20X5 ? 8 000 January 24 January 25 †¦Ã¢â‚¬ ¦.. January 31 8 000 1 500Returns Inwards Bank Balance c/d ? 1 000 5 500 1 500 8 000 20X5 January 31 Balance c/d Returns Outwards 20X5 ? 2 000 January 22 D Terry 2 000 February 01 Balance b/d ? 2 000 2 000 2 000 20X5 January 24 S Lee February 01 B alance b/d Returns Inwards 20X5 ? 1 000 January 31 1 000 1 000 Balance c/d ? 1 000 1 000 20 Office Expenses 20X5 ? Cash 250 January 31 250 February 01 Balance b/d 250 20X5 January 28 Balance c/d ? 250 250 20X5 January 31 Bank February 01 Balance b/d Electricity 20X5 ? 2 000 January 31 2 000 2 000 Balance c/d ? 2 000 2 000 (b) Steve Trial Balance at 31January 20X5 DR CR ? Bank Capital Rent Purchases D Terry Motor Car E Appleby Cash Sales S Lee Returns Outwards Returns Inwards Office Expenses Electricity 23 000 30 000 2 000 18 000 5 000 4 000 1 000 250 14 000 1 500 2 000 1 000 250 2 000 52 000 _____ 52 000 Question 5 Bank 20X8 ? 5 000 May 16 700 May 27 May 30 †¦Ã¢â‚¬ ¦.. May 31 5 700 1 300 20X8 May 01 May 18 Balance b/d Bank Dodd Delivery Van Cash Balance c/d ? 2 900 1 200 300 1 300 5 700 June 01 Balance b/d 21 20X8 May 31 Balance c/d Capital 20X8 ? 20 000 May 01 20 000 June 01 Balance b/d Balance b/d ? 20 000 20 000 20 000 20X8 May 01 May 04 May 30 June 01 Balance b/d Sales Bank Balance b/d Cash 20X8 ? 000 May 07 2 000 May 23 300 May 31 3 300 900 Purchases Office Expenses Balance c/d ? 1 500 900 900 3 300 20X8 May 16 May 31 Bank Balance c/d Dodd 20X8 ? 2 900 May 01 2 100 May 02 5 000 June 01 Balance b/d Purchases Balance b/d ? 2 000 3 000 5 000 2 100 20X8 May 01 May 10 June 01 Balance b/d Sales Balance c/d Fish ? 20X8 6 000 May 18 5 000 May 31 11 000 10 300 ? Bank Balance b/d 700 10 300 11 000 20X8 May 01 June 01 Balance b/d Balance b/d Furniture ? 20X8 10 000 May 31 10 000 10 000 Balance c/d ? 10 000 10 000 20X8 May 02 May 07 June 01 Dodd Cash Balance b/d Purchases 20X8 ? 3 000 May 31 1 500 4 500 4 500 Balance c/d 4 500 †¦Ã¢â‚¬ ¦.. 4 500 22 20X8 May 31 Balance c/d Sales 20X8 ? 7 000 May 04 ____ May 10 7 000 June 01 Cash Fish Balance b/d ? 2 000 5 000 7 000 7 000 20X8 May 23 June 01 Cash Balance b/d Office Expenses 20X8 ? 900 May 31 900 900 Balance c/d ? 900 900 20X8 May 27 June 01 Bank Balance b/d Delivery Van 20X8 ? 1 200 May 31 1 200 1 200 Balance c/ ? 1 200 1 200 (b) Tom Trial Balance at 31 May 20X8 DR CR ? ? Bank Capital Cash Dodd Fish Furniture Purchases Sales Office Expenses Delivery Van 1 300 20 000 900 2 100 10 300 10 000 4 500 7 000 900 1 200 29 100 †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 29 100 23 Question 6 (a) T. Lennon Trial Balance at 31 December 20X9 DR CR ? Motor Vehicle Purchases Sales Stock of Goods Cash at Bank Fixtures and Fittings Wages Debtors Creditors Rent Drawings General Expenses Loan from D. Waller Capital 4 500 2 960 4 230 1 800 6 740 7 900 2 310 1 960 2 600 1 250 180 930 2 000 21 700 30 530 30 530 (b) A trial balance checks the arithmetical accuracy of the double entry. (c) Errors not revealed by the trial balance: 1. A transaction that has been completely omitted 2. A transaction that was entered correctly but using the wrong amount Errors revealed by the trial balance 1. Entering only one side of a transaction 2. Addition errors Question 7 a) (b) (c) (d) (e) (f) Credit Debit Debit Credit Credit Debit 24 Chapter 6 Trading and Profit & Loss Accounts: An Introduction Answers to Activities Activity 6. 1 Year Sales ? Cost of goods sold ? 23 230 23 900 21 500 Gross Profit/Loss ? 5 890 2 889 7 000 Operating Expenses ? 3 311 3 600 2 900 Other Revenue ? 600 200 – Net Profit / Loss ? 3 179 (511) 4 100 2005 2006 2007 29 120 26 789 28 500 Solutions to Target Practice Questions Question 1 Andrew Gordon Trading and Profit & Loss Account for the year ended 31 December 20X2 ? 26 200 3 100 23 100 11 570 34 670 6 100 1 200 160 380 3 730 11 570 ? 34 670 _____ 34 670 Gross profit b/d 11 570Purchases Less Stock at 31 December 20X2 Cost of goods sold Gross profit c/d Wages Rent Insurance Lighting and heating Net profit Sales ______ 11 570 25 Question 2 A. Darnell Trading and Profit & Loss Account for the year ended 30 September 20X7 ? 23 380 3 650 19 730 11 140 30 870 900 320 860 4 200 165 4 695 11 140 ? 30 870 _____ 30 870 Gross profit b/d 11 140 Purchases Less Stock at 30 September 20X7 Cost of goods sol d Gross profit c/d Rent Insurance Motor vehicle expenses Wages General expenses Net profit Sales _____ 11 140 Question 3 B. Betty Trading and Profit & Loss Account for the year ended 30 June 20X5 ? 1 160 2 800 18 360 10 280 28 640 2 240 5 100 190 315 2 435 10 280 ? 28 640 _____ 28 640 Gross profit b/d 10 280 Purchases Less Stock at 30 June 20X5 Cost of goods sold Gross profit c/d Rent Wages Insurance Office expenses Net profit Sales ______ 10 280 26 Question 4 Ada Cheung Trading and Profit & Loss Account for the year ended 31 March 20X3 Purchases Less Stock at 31 March 20X3 Cost of goods sold Gross profit c/d Wages Rent Advertising Lighting and heating Sundry expenses Net profit ? 46 820 9 140 37 680 16 020 53 700 7 360 2 370 840 765 1210 3 475 16 020 Sales ? 53 700 _____ 53 700 Gross profit b/d 16 020 _____ 16 020 Question 5 (a) 1. Comparing performance with other businesses or with previous periods of time to see if the business is growing. Planning ahead – profits will all ow the firm to expand so information about how much profit has been made and how it was made will be important in deciding what to do in the future. To help the business to control and monitor its expenses. 2. 3. (b) This means that his cost of goods sold was more than the sales revenue; he sold the goods for less than he paid for them. 27 Chapter 7 The Balance Sheet Answers to ‘Think about it’ QuestionsPage 72 – Why the balance sheet is prepared at a specified date while the trading and profit and loss is prepared for a period of time. Because it shows the financial position of a business at a particular date and not for a particular period of time. It shows the value of assets and liabilities as they are at a specific date. Solutions to Target Practice Questions Question 1 1. Fixed assets are presented in order of decreasing permanence while current assets are presented in increasing order of liquidity. Question 2 J Robinson Balance Sheet at 31 March 20X7 ? Fix ed Assets Buildings Fixtures and fittings Motor vehicle ?Capital (missing figure) ? 47 020 35 000 2 860 6 400 44 260 Current Assets Stock Debtors Bank Cash 4 360 7 200 2 950 80 14 590 58 850 Current Liabilities Creditors Long-term Liabilities Loan 6 830 5 000 ______ 58 850 28 Question 3 Andrew Gordon Balance Sheet as at 31 December 20X2 ? Fixed Assets Premises Fixtures and fittings Motor vehicle ? Capital Add: Net profit Less: Drawings ? ? 68 660 3 730 2 600 1 130 69 790 Current Liabilities Creditors 54 000 1 200 5 600 60 800 Current Assets Stock Debtors Bank 3 180 3 460 4 130 10 690 71 490 1 700 _____ 71 490 Question 4 A Darnell Balance Sheet as at 30 September 20X7 ?Fixed Assets Premises Fixtures and fittings Motor vehicle ? Capital Add: Net profit Less: Drawings ? ? 34 555 4 695 3 200 1 495 36 050 Current Liabilities Creditors 24 000 850 4 200 29 050 Current Assets Stock Bank Cash 3 650 2 130 70 9 900 38 950 2 900 38 950 29 Question 5 B Betty Balance Sheet as at 31 June 20X5 ? Fi xed Assets Office furniture Motor vehicle ? Capital Add: Net profit Less: Drawings ? ? 7 500 2 435 1 230 1 205 8 705 Current Liabilities Creditors 1 870 650 2 800 ____ 3 450 2 800 2 360 1 890 75 _7,125 10 575 Current Assets Stock Debtors Bank Cash _____ 10 575 Question 6 Ada Cheung Balance Sheet as at 31 March 20X3 ?Fixed Assets Premises Fixtures and fittings Motor vehicle ? Capital Add: Net profit Less: Drawings ? ? 68 335 3 475 3 700 __(225) 68 110 Current Liabilities Creditors 43 000 5 700 5 300 54 000 Current Assets Stock Debtors Bank 9 140 8 200 1 710 19 052 73 050 4 940 _____ 73 050 30 Chapter 8 Final Accounts with Further Considerations Answers to Activities Activity 8. 1 T Antonio Trading Account for the month ending 30 April 20X8 Opening Stock Purchases Add Carriage inwards Less Returns outwards Less Closing Stock Cost of goods sold Gross profit c/d ? 3 855 2 680 102 2 782 139 Sales Less Returns inwards Turnover ? 280 139 5 141 2 643 6 498 2 631 3 867 1 274 5 141 5 141 Solu tions to Target Practice Questions Question 1 (a) Carriage Inwards is associated with the cost of getting goods into the business and ready for resale so it is always added to the cost of purchases in the Trading Account. Carriage Outwards is a necessary cost of ‘distribution’ of sales to customers and so it is debited to the Profit & Loss Account with other expenses. (b) It is necessary to include returns inwards and returns outwards in the trading account to adjust the purchases and sales figures to find the amounts actually bought and sold. c) It shows the amount of resources a business has that can be readily turned into cash. 31 Question 2 R Knight Trading and Profit & Loss Account for the year ended 31 October 20X6 ? Sales Less: Returns inwards Turnover Less: Cost of goods sold Opening stock Purchases Add: Carriage inwards Net purchases Less: Closing stock Gross Profit Less: Expenses Carriage outwards Wages Sundry expenses Net Profit ? ? 120 500 740 119 760 15 200 75 400 2 150 77 550 92 750 13 600 79 150 40 610 3 200 28 500 2 230 33 930 6 680 32 Question 3T Pearl Trading and Profit & Loss Account for the year ended 31 August 20X7 ? Sales Less: Returns inwards Turnover Less: Cost of goods sold Opening stock Purchases Add: Carriage inwards Less Returns outwards Net purchases Less: Closing stock Gross Profit Add: Rent Receivable Less: Expenses Carriage Outwards Rent Payable Lighting and heating Telephone Net Profit ? ? 34 350 1 230 33 120 4 360 26 500 940 27 440 1 050 26 390 30 750 4 210 26 540 6 580 600 7 180 540 2 100 430 215 3 305 3 875 33 Question 4 P Franks Trading and Profit & Loss Account For the year ended 28 February 20X8 ?Sales Less: Returns Inwards Turnover Less: Cost of goods sold Opening stock Purchases Less: Returns outwards Net purchases Less: Closing stock Gross Profit Less: Expenses Lighting and heating Salaries and wages Sundry expenses Rent and rates Net Profit ? ? 221 300 5 200 216 100 12 600 155 400 6 650 148 750 161 350 16 100 145 250 70 850 3 900 48 500 4 650 2 300 59 350 11 500 34 P Franks Balance Sheet at 28 February 20X8 ? Fixed assets Premises Equipment Motor vehicle Current assets Stock Debtors Bank Cash Less: Current liabilities Creditors Net current assets Long-term liabilities Loan ? 04 000 28 000 21 000 153 000 16 100 23 750 960 76 40 886 15 716 25 170 178 170 32 000 146 170 Financed by: Capital Balance b/d Add: Net profit Less: Drawings 145 270 11 500 156 770 10 600 146 170 35 Question 5 T Williams Trading and Profit & Loss Account for the year ended 31 May 20X8 ? Sales Less: Returns inwards Turnover Less: Cost of goods sold Opening Stock Purchases Add: Carriage inwards Less: Returns outwards Net purchases Less: Closing stock Gross Profit Less: Expenses Wages and salaries Rent Insurance Sundry expenses Carriage Outwards Net Profit ? 139 200 430 138 770 27 230 103 500 630 104 130 960 103 170 130 400 30 580 99 820 38 950 15 320 5 400 325 475 2 340 23 860 15 090 36 T Williams Balance Sheet at 31 May 20X8 ? Fixed assets Buildings Fixtures and fittings Current assets Stock Debtors Bank Cash Less: Current liabilities Creditors Net current assets Long-term liabilities Loan Financed by: Capital balance b/d Add: Net profit Less: Drawings ? 32 000 4 250 36 250 30 580 21 460 4 450 195 56 685 12 240 44 445 80 695 15 000 65 695 62 005 15 090 77 095 11 400 65 695 37 Chapter 9 The Division of the Ledger and Books of Original Entry Answers to ‘Think about it’ QuestionsPage 93 – What have you noticed about the Cash Book? It is a Book of Original Entry as well as a Ledger. Answers to Activities Activity 9. 1 1. 2. 3. 4. 5. 6. General Ledger Sales Ledger General Ledger General Ledger General Ledger or Private Ledger General Ledger Solutions to Target Practice Questions Question 1 (a) They provide documentation (proof) that a transaction has occurred. (b) 1. 2. They save time as they summarise similar transactions for the period, resulting in less information and les s frequent postings to the General Ledger.They allow a business to have different individuals responsible for different journals therefore increasing internal control. Question 2 (a) Debtors Ledger (b) Creditors Ledger (c) Nominal Ledger Question 3 (a) (b) (c) (d) (e) Real Nominal Nominal Real Real Question 4 (a) (b) (c) (d) (e) (f) Cash Book Cash Book Cash Book Cash Book Purchases Day Book Cash Book 38 Chapter 10 Bank Facilities Answers to Activities Activity 10. 1 Payee Cheque number Drawer Counterfoil Crossed cheque Mary White is writing a cheque for ? 200 to John Blue.As she is the drawer she must make sure that she signs the cheque. Her book-keeper told her to always fill out the counterfoil so she will have a record of the payment. As the cheque number is on the counterfoil as well as the cheque it will help her to trace the payment. She has decided to give John a crossed cheque as she is worried that the cheque might get lost. John is not very happy about this. As he is the p ayee it means he will not be able to get the money from the bank immediately. Solutions to Target Practice Questions Question 1 Bank 20X7 ? 45 December 15 December 22 20X7 November 30 Interest receivable Interest payable Bank charges ? 320 45 Interest Receivable 20X7 November 30 Bank ? 145 20X7 December 15 Bank Interest Payable ? 320 20X7 December 22 Bank Bank Charges ? 45 Question 2 A bank overdraft occurs when the bank allows a current account holder to withdraw more money from the account than is actually in the account. For example, the account holder only has ? 800 in the account but with the permission of the bank is allowed to withdraw up to a maximum of ? 1500. 39 Question 3A standing order is used for payments of fixed amounts at regular intervals at the request of the account holder while a direct debit is made at the request of the payee (the person/organisation that is owed) and can be used for either fixed or changing amounts and for payments at irregular intervals. Que stion 4 (a) Interest receivable is the interest received on the balance of an interest bearing account; the amount the bank pays the account holder for the use of the money in the account. (b) Interest payable is the cost of borrowing; it is the payment to the lender (the bank) for the use of its money. c) Bank charges is a charge by a bank for the services it provides. Question 5 (a) (b) (c) (d) Direct Debit Credit transfer Standing order Dividend Question 6 (a) 1. 2. Current account Deposit account (b) Current accounts do not always earn interest, deposit accounts do. Question 7 (a) (b) (c) (d) ? 2738. 57 – ? 206. 05 = ? 2532. 52 Credit column Credit transfer Loan repayment through a standing order 40 Chapter 11 Cash Books Answers to ‘Think about it’ Questions Page 111 – Is it possible for the cash columns to have a credit balance? Give reasons for your answer. No – because it is impossible to spend more cash than is available.If the business has cash in hand of only ? 50 then it cannot spend more than this amount. Solutions to Target Practice Questions Question 1 (a) As a book of original entry it is the first place where all the cash and cheque transactions are recorded; it is also one side of the double entry. (b) Where the debit and credit entries for a transaction are in the same ledger or book. Question 2 F. Patel – Cash Book Bank 20X3 Details ? Bank (C) Nov 02 Rent 2 800 Nov 03 Purchases Nov 07 Stationery 230 Nov 10 Wages Nov 12 Cash (C) 200 Nov 14 Carriage in Nov 20 Drawings Nov 26 Bank (C) Nov 28 Purchases Nov 30 Balances c/d †¦Ã¢â‚¬ ¦..Nov 30 3 230 2 130 20X3 Nov 01 Nov 02 Nov 14 Nov 17 Nov 23 Nov 28 Details Capital Cash (C) Bank (C) Sales Sales Cash (C) Cash ? 3 000 160 220 Cash ? 2 800 46 120 Bank 140 370 160 34 60 200 120 3 380 430 2 130 3 230 Dec 1 Balances b/d †¦Ã¢â‚¬ ¦.. 3 380 120 41 Question 3 T. Karekla – Cash Book Cash Bank 20X9 Details ? ? Motor vehicle 6 000 July 3 150 Cash (C) Ju ly 4 Rent 2 000 July 8 100 Purchases July 10 390 Carriage in July 18 Cash (C) 540 July 20 Purchases 300 July 24 Wages July 24 Bank (C) July 30 Balances c/d July 31 ___ ____ 640 8 840 95 4 460 0X9 July 1 July 4 July 15 July 20 July 23 July 29 July 30 Details Capital Bank (C) Loan Bank (C) Sales Sales Cash (C) Cash ? 85 Bank ? 3 000 150 460 40 100 20 300 95 670 100 4 460 8 840 Aug 1 Balances b/d Question 4 Maria Metaxa – Cash Book Cash Bank 20X7 DETAILS ? 65 ? 3 196 2 610 1 250 2 730 2 945 1 760 Feb 02 Feb 06 Feb 06 Feb 12 Feb 12 Feb 15 Feb 16 Feb 19 Feb 21 Feb 25 Feb 27 Feb 28 Feb 28 Feb 28 Postage Purchases Wages Cash (C) Wages Electricity Stationery Wages Travelling expenses Telephone Wages P Barratt D Smart Balances c/d 20X7 Feb 01 Feb 04 Feb 08 Feb 10 Feb 12 Feb 19 Feb 23DETAILS Balances b/d Sales D Pole Sales Bank (C) Sales E Holme Discount Allowed ? 30 Discount Received ? Cash ? 50 Bank ? 1 075 2 167 100 1 964 53 100 40 38 1 840 19 132 1 920 1 240 2 145 1 855 14 491 __ 7 0 Mar 1 Balances b/d ___ 165 58 _____ 14 491 1 855 20 55 __ 75 58 165 (b) Discount Allowed ? Total for the month 70 20X7 February 28 42 Discount Received 20X7 February 28 Total for the month ? 75 Question 5 (a) 20X2 Oct 01 Oct 02 Oct 10 Oct 12 Oct 18 Oct 20 Oct 21 Oct 21 Oct 26 DETAILS Balances b/d P Mace Sales G Lai Bank (C) Sales Loan interest Cash (C) B Chalke Discount Allowed ? 150 1 120 60 16 1 120 704 Sally Foon – Cash Book Cash Bank 20X2 DETAILS ? 68 ? 160 2 086 560 Oct 01 Oct 12 Oct 14 Oct 16 Oct 18 Oct 21 Oct 22 Oct 22 Oct 24 Oct 28 Oct 30 Oct 30 Oct 31 Balances b/d W Eastern Stationery F Samway Cash (C) Bank (C) Wages G Lai Telephone Office Expenses L. Hall Interest paid Balances c/d Discount Received ? Cash ? 35 4 1 120 35 560 147 40 13 __ 17 247 20 1 618 14 491 86 150 Bank ? 1 692 75 __ 24 Nov 1 Balances b/d ____ 1 398 203 _____ 4 630 1 618 203 1 398 (b) The ? 24 discount allowed will be posted to the debit side of the discount allowed account.The ? 17 discount re ceived will be posted to the credit side of the discount received account. (c) 20X2 October 31 Discount Allowed ? Total for the month 24 Discount Received 20X2 October 31 Total for the month ? 17 43 Chapter 12 The Sales and Purchases Day Books Answers to ‘Think about it’ Questions Page 125 – Why do you think the invoice numbers are not sequential in S French’s Purchases Day Book? Because S French has not assigned unique numbers to each invoice but is instead using the invoice numbers as received from the different sellers.Solutions to Target Practice Questions Question 1 (a) Sales Day Book Date 20X8 Oct 01 Oct 04 Oct 09 Oct 15 Oct 23 Oct 29 Oct 31 Details F Law G Harding S Wilks L Ryle F Law G Harding Transferred to Sales Account Net Amount ? 612 436 370 810 354 508 3 090 (b) Sales Ledger 20X8 October 01 F Law ? 612 Sales 20X8 October 04 Sales G Harding ? 436 20X8 October 09 Sales S Wilks ? 370 44 L Ryle 20X8 October 15 Sales ? 810 20X8 October 23 Sales F Law ? 354 20X8 October 29 Sales k G Harding ? 508 General Ledger (c) Sales 20X8 ? October 30 Credit sales for the month 3 090 Question 2 (a)Sales Day Book Date 20X5 July 02 July 07 July 12 July 18 July 23 July 30 July 31 Details D Smith T Ronald N Smithers L Malt D Smith T Ronald Transferred to Sales Account Net Amount ? 488 480 256 186 221 435 2 066 (b) Sales Ledger 20X5 July 02 D Smith ? 488 Sales 45 20X5 July 07 July 30 Sales Sales T Ronald ? 480 435 N Smithers ? 256 20X5 July 12 Sales 20X5 July 18 Sales L Malt ? 186 20X5 July 23 Sales D Smith ? 221 General Ledger Sales 20X5 July 31 Credit sales for the month ? 2 066 Question 3 (a) Purchases Day Book Date 20X3 April 01 April 03 April 10 April 14 April 21 April 27 April 30

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Nursing Theories - Assignment Example This can be achieved by following and applying a theory for each time of intended care i.e. Nightingales Environment theory to care for the patients’ environment, Watson philosophy and Science of Caring to help build a bond with the patient and Parse human becoming theory to cater to the patient’s emotional and psychological needs. Nightingales Environment Theory was theorised by none other than Florence Nightingale who is an aspiration for all nurses around the world. Florence Nightingale believed that the nurse was primarily responsible in utilizing the environment and assist in speedy recovery of the patient. This particular theory primarily focuses on taking care of the patient by managing the patients’ environment either at home or within the nursing settings. The theory states that the patients’ environment needs to be altered in such a way that the conditions are optimal for his/her comfort, well being and recovery. The alterations may include ventilation, temperature, air flow, cleanliness, bedding, food, and even offering of word of hope or advice. Posotive changes in one’s environment have a positive effect on the life and well being of a person. The second theory is Watsons Philosophy and science of Caring forms the basis of philosophical and ethical responsibility of nurses. It is the ethical responsibility of the nurse to provide heartfelt care to each and every patient that the nurse comes in contact with. It helps them develop a bond with the patients under their care. The nurses need develop a strong relation by offering dignity, respect and love to their patients. The nurses need to be open to their patient and take care of them with eagerness and warmth and build a caring and protective environment around the patient and guide the patient find inner harmony. The relation maybe made stronger by sharing experiences, offering hope and talking to each other without any ego or other problems. The Parse Human

Compare and Contrast how the western world views Islam and how Islam Essay

Compare and Contrast how the western world views Islam and how Islam views the Western World - Essay Example Biases and boundaries as well as educational differences create a specific understanding toward how one looks at both of these regions and how each responds to the cultural affiliations that are a part of this. The belief systems of Islam which Western culture is taught is one of the main differences that creates biases of this specific religion and culture. More importantly, the historical changes that have happened in recent years have created a strong association and sense of feelings about those from Islam and individuals that identify with this. Those in the Western world have created several boundaries and stereotypes to those that are Islamic and to those that are from the Eastern world. This is based on the identities and assumptions of those from this area as well as the lack of education and cultural understanding that is a part of this particular culture. One of the aspects that many in the Western world tend to disagree with is the treatment of women. Currently, gender associations in the west are based on independent and equal choices for men and women. However, most in the Western world are also taught that women in Islam are not given the same rights. The association with veils and the obligation for women to be caregivers when belonging to Islam is considered as one that is not equal and which creates inequality. Many parts of the Western culture will also state that this is a violation of human rights because of the way that women are treated. Marriage, divorce and custody laws all are a part of the viewpoint that Westerners have as well as how women are treated in relationships. â€Å"Islamic societies were, if anything, surely rather remarkable for their unequivocal placement of women under the control of men, and their equally explicit licensing of male sexuality and exploitation of women† (Ahmed, 521). While this is one of the main debates within Islam and the viewpoint of the Western

1. Compare two article (see attachment) Coursework

1. Compare two article (see attachment) - Coursework Example This particular study also involves the presence of both qualitative and quantitative approach of research methodology. In terms of qualitative study, article 2 involved in the procedure of data collection through the review of several research articles. However, in this research article, there are no such evidences of application of any sort of theory or model (Black, 2013; MacIntosh & Doherty, 2007). Both the aforesaid articles witnessed the application of quantitative research methodologies. These quantitative research studies in both the articles involved the use of questionnaire for the purpose of gathering primary data from different respondents. In this regard, relating to the research article 1, data has been mainly collected through the framing of a questionnaire, which is specifically designed for two categories including private and public sectors. These involved 547 respondents (Ramachandran & et. al., 2011). On the other hand, in article 2, primary data in the form of questionnaire was mainly collected from the respondents of five different fitness clubs. In this approach, 113 individuals have responded to the questionnaire out of 250 targeted participants (MacIntosh & Doherty, 2007). In this study, questionnaires were sent to 250 clients through mails and out of which 113 of them responded effectively and provided valid responses (MacIntosh & Doherty, 2007). From a contrastive perspective, in article 1, the 547 respondents exclusively involved the faculty members of different higher educational institutes, comprising both public and private. In this study, data was collected by contacting with them through telephones or mail (Ramachandran & et. al., 2011). Furthermore, in article 1, the methodology also involved the presence of a pilot study amid 20 respondents. The reason behind the conduct of pilot study is to determine the

Case Briefs Assignment Example | Topics and Well Written Essays - 750 words

Case Briefs - Assignment Example In 1976, the plaintiff took the case to a district court in Michigan State. In 1979, the Michigan’s district court dismissed the case in favor of the defendant Here’s Johnny Portable Toilets Inc. As an appellant, Carson appealed at the US Court of Appeals in Michigan State. The case was finally decided under the Michigan Court of Appeals 6th Circuit in 1983 (Smith, 21). In the district court, the plaintiff claimed that use of the phrase â€Å"Here’s Johnny† by the defendant amounted to violation of fair competition laws and invasion of privacy rights by the defendant. At the Courts of Appeals, the appellant maintained that use of the phrase in the defendant’s business amounted to unfair competition, invasion of privacy rights and invasion of right of publicity. The district court dismissed the case because the plaintiff failed to prove that use of the phrase by the defendant meets likelihood of confusion standards. The Courts of Appeals restrained the defendant, Here’s Johnny Portable Toilets Inc., from further use of the phrase â€Å"Here’s Johnny.† The district court reasoned that under Michigan common law, there was no likelihood of confusion among consumers of Here’s Johnny Portable Toilets Inc. and those of Carson’s apparel businesses. However, the Courts of Appeals reasoned that publicity rights belongs entirely to John Carson, and cannot be duplicated by third parties (Smith, 23). The Defendant, Time Warner, Inc. released digital formats of artists’ sound recordings through the internet. The online digital content generated substantial revenues, which were allegedly distributed to artists and assignees in a subjective manner. The Plaintiff, Tony Silvester et al, sued to recover compensation and damages resulting from breach of contract between the artists and the recording companies. The case was first brought to the US District Court of Southern New York in June 2000. After dismissal by the court in June 2002,

Organizational culture Assignment Example | Topics and Well Written Essays - 2250 words

Organizational culture - Assignment Example According to the study conducted most of the organizations today thrive depending on the innovation, creativity and the discovery of their employees. Organizational culture can be described as the manner in which a collective group of people from an organization think, perceive and feel things in relation to the company’s visions, norms, values, its beliefs and even it habits. People who work in the same organization all have a tendency in which they perceive things and their own interpretation and understanding of a particular matter if it is to occur. The culture web is an example of the theories used to define organizational culture. The culture web was first coined by Jerry Johnson & Kevan Scholes in. In their definition of the culture web, they defined culture web as the ‘pattern and mode’ which is the paradigm in a work environment. He uses a number of things to clearly define what a culture web is. According to Mullins, organizational behavior is determined a lot by organizational culture. Organizational culture can be defined as the manner in which things happen in an organization. It is the manner in which decisions are made or the way in which things are perceived in a given organization. Organizational culture is the manner in which people in a certain organization figure their way around both internally and externally. Organizational culture is important in a number of things. Firstly, organizational culture assists in that it helps people who work together in a certain organization to understand very complex situations. ... Additionally, organizational culture is very difficult to imitate so it is a way in which competition is created. In order to understand the organizational culture of a certain organization, one must first understand the values that are incorporated. Some of the disadvantages of an organizational culture is that it is hard to incorporate new ideas. In order to understand organizational culture there are theories that were used to define organizational culture. Culture web is an instance of how one can define organizational culture. The web culture is one of the theories that is used in studying organizational culture (Moarn & Volkwein, 1992) Culture web According to Buchanan & Huczynski (2010), the culture web, which was coined by Johnson Jerry and Kevan schole, can be defined as the set of beliefs and assumptions commonly incorporated within an organization. Additionally, these set of beliefs and assumptions are taken for granted in that particular organization but they are discrete to an outsider observer. If the organizational history and events are explained, then the set of beliefs and assumptions come to the picture. These set of beliefs and assumptions are commonly referred to as the recipe or the paradigm. The recipe or the paradigm of a particular organization can be applied when a situation arises. The recipe can then be adapted taking down in to account the factors which are most relevant to each individual in the company. The organizational culture web of a particular organization then forms its pivot point on the recipe. The recipe has an indirect influence on the behaviors of all the employees. The recipe which is also known as the paradigm forms the core of the cultural web (Billor & Dawson, 1994).

Blade runner film analysis Essay Example | Topics and Well Written Essays - 1000 words

Blade runner film analysis - Essay Example This complicated multilayer story about life and death failed at the box office and was ridiculed by the critics. The so-called â€Å"critics† sarcastically mocked the film calling it Blade Crawler for its languid and sluggish narrative. They stated that the film is interesting only visually but the plot development leaves much to be desired (the film advertising positioned it primarily as an action thriller). The film is neither an action nor a thriller even. It’s rather a complex futuristic drama noir in style of the dark, black and white 40s, with the powerful semantic overtones. The theme of artificial intelligence, which was used in the film, is fruitful and relevant to the present day. Philip Dick and Ridley Scott tried to figure out when a robot is no longer just a heartless machine, work tool and becomes a personality with senses and feelings. They make us imagine, trough Roy’s horror and despair, what a man can feel suddenly realizing that he is not a ma n and that he is destined to live some few years and disappear for good. This is not the film when you cross your fingers so that humans can win. Having taken up the creative functions of God, people appeared to be unable to be Him to the end and turned into ordinary executioners. This paper will examine the theme of life and death in Blade Runner, its symbolism, the conflict of humans and machines, the only crime of which is the desire to live. Well, it’s 2019. The world has survived the war, decline, extinction of animals; having overcome all the difficulties it reaches the peak of development: journeys to the stars, colonization of alien worlds, high-tech. People became God-like: with the miracle of genetic engineering they create AI - Nexus-6 replicants, whose potential surpasses human both intellectually and physically. But despite the obvious superiority they have the status of slaves – they are miners, prostitutes, members of dangerous expeditions. The theme of the film is in many ways similar to the theme raised by another immortal work - Frankenstein. That is the idea that a man is responsible for his creation and a creation often turns out to be no worse than a man. Prudent people have limited the life cycle of replicants to 4 years only. It’s kind of okay, but it turns out that replicants can think, love, feel. And of course, as common people, replicants absolutely do not want to die. The theme of life and death is the key theme of the film. If replicants have souls, do they deserve death? What is the meaning of life? Ridley Scott’s brother died of cancer shortly before Ridley started filming Blade Runner. Doubtless, it profoundly shocked the director and became one of the reasons why Blade Runner is so soulful and sad. The film is full of philosophical and biblical allusions. So, Roy Batty (Rutger Hauer) is positioned as a new Christ. He kisses Tyrell, his â€Å"creator†, and then brutally kills him, referring us to the kiss of Judas (it is noteworthy that Tyrell, like Victor Frankenstein, dies at the hands of his own â€Å"monster†). And the scene where Roy pierces his hand with a nail just to keep life for a few minutes is a direct reference to the sufferings of Christ. So, Roy Batty is both Judas and the Lord. He is the overman obsessed with the search for life. At the end of the movie he is unwilling to kill Rick Deckard (Harrison Ford), although he has

Phil 3 Essay Example | Topics and Well Written Essays - 1000 words

Phil 3 - Essay Example This idea was suggested by the representatives of positivism, namely Ludwig Wittgenstein, who stated that things and events in a certain life can have meaning but life itself is meaningless. Simply stated, such context implies that the life of a person has certain meaning for itself and for others in the shape of events happening within it and the results of this very life embodied by achievements, heritage and ancestors. This theory, to my mind, has reason, as it is rather fare to define meaningfulness of a person’s life based on the actions and achievements. I think that the meaning of life based on such theory could be estimated both in positive and negative way: for instance, a person who devotes his or her life to crimes and destruction also therefore grants the meaning to it – evil proves to be the meaning of life, but it actually exists, even such life is meaningful. On the other hand, there are people whose lives acquire meaning through positive actions and even ts (at least, the positive dominates). For the second type we could provide two movies as an example. They are Amelie and Ikiru. The first one is Amelie, the French movie telling the life story of a girl working as a waitress and living in modern Paris. Amelie felt that something important was about to happen in her life, that’s why, being encouraged and inspired by this premonition, she gladly helped people to add joy and color to their lives. Once she found toys in the cache of her bathroom, they belonged to a â€Å"boy† who used to live in that apartment in 1950s – she found him and brought the toys back to him (he was already an elderly man). There were many things she did for others like writing a love letter to a neighbor on behalf of her husband, readjusting the alarm clock of a wicked greengrocer, substitution of shoes and toothpaste etc. Amelie lives with an open heart ready to lend a helping hand, to give

Ethics Dilemma Paper Essay Example for Free

Ethics Dilemma Paper Essay ETHICS DILEMMA PAPER One of the most difficult things in the criminal justice field is related to ethics in the criminal justice profession. Whether it being a corrections officer, police officer, or a judge. The main goal is to ensure you as a professional are making the right decision for the greater good and that it falls within the guidelines that are set before you in the laws that have been written. In the recent dilemma that occurred in Broward County on February 19, 2014 is an example of an ethics dilemma in the criminal justice field that happens much too often. I will explain to you the nature of the dilemma, the ethical/unethical decision that was made, the outcome of the situation, and suggest some alternative courses of actions that could have taken place instead and why. NATURE OF THE DILEMMA On February 19, 2014 a Broward County Sheriffs deputy of 20 plus years on the force conducted a traffic stop of a vehicle traveling unlawfully in the HOV (High Occupancy Vehicle) lane. Once the deputy had the vehicle stopped he was informed by the woman in the drivers seat that she was recording him conducting the traffic stop. Once the sheriffs deputy gained knowledge of  this he proceeded to force his way into the womans vehicle trying to grab her phone, then pulling her out of the vehicle and dragging her onto the ground causing injuries in several places as another deputy stood by with his gun drawn. All the while this was going on he continued to yell at her stating she was committing a felony and telling her I know the law better than you , and placing her under arrest. The ethical dilemma this situation brings forward is: was the actions taken by this deputy really necessary and justified on an ethical basis? (Miller, 2014). ETHICAL DECISION MADE In this particular situation an unethical decision was made based on the circumstances of the incident at hand. The deputy was committing a crime (felony) himself by unlawfully forcing his way into her vehicle, and detaining her against her will for a crime she did not commit. All for a simple civil infraction (driving in an HOV lane), that could have been handled in a totally different and professional manner. This was the only law the woman was breaking at the time, and the only probable cause the deputy had to go on for the actions that he took. OUTCOME OF THE SITUATION Once the dust settled upon this unfortunate situation, the deputy assumed and thought that the woman was breaking the law by recording the audio and video of the deputy. He assumed that he had to give the woman permission to audio record him. Unfortunately to his disadvantage the Florida courts ruled upholding a expectation of privacy provision (Silverman, 2012) to their all-party law, which the courts ruled does not apply to on-duty police (or anyone in public), as long as you are not interfering with them in conducting their duty. In this particular case the deputy appeared to be uneducated in this revision to the law that the law enforcement agency clearly neglected to educate its department on. ALTERNATIVE COURSES OF ACTION/ WHY According to the situation at hand some of the alternative courses of actions that the deputy could have taken and the woman that was being stopped could have been drastically different. Ethically speaking the deputy could have not taken his actions to the extreme that he did all over the simple recording violation that he thought the woman was committing. His life was not in danger nor was there any indication of any physical threat coming from the woman. The deputy totally handled that situation in a very unprofessional and unethical manner. On the other hand the woman could have easily been justified in using deadly force on the deputy if he was not a law enforcement officer. She would have been justified well within the guidelines of Floridas Justifiable Use of Force law considering he unlawfully forced his into her car and violently dragged her out. Fortunately for him he was a law enforcement officer or he could have been killed. Another course of action for the sheriffs deputy and the department could have been to properly educate themselves and their officers of the most current laws regarding these types of situations. In addition to making sure each and every deputy gets a refresher course on the necessary use of force procedures every few years. CONCLUSION In conclusion of this ethical dilemma situation, what I can draw from this is several things. One being always treat people in a way I would like to be treated unless circumstances dictate otherwise; it is the right and ethical action to take. Sometimes we just do not get that luxury of doing such an action when dealing with certain types of people and situations and yes certain actions are necessary. Always take the time to educate yourself on certain laws or information you are not sure of before acting on what you think may be correct. Just like the famous saying, Ignorance of the law is not an excuse, and this is very true but it does go both ways for law enforcement and the public. References Miller, C. (2014). Photography is not a crime. Retrieved from http://photographyisnotacrime.com/2014/02/19/broward-sheriffs-deputy-violently-attacks-woman-recording-traffic-stop/ Silverman, S. (2012). Reason.com free minds and free markets. Retrieved from http://reason.com/archives/2012/04/05/7-rules-for-recording-police

QAs on organisational culture and change

QAs on organisational culture and change Enriching Jobs at Standard Decoy – Questions and Answers How did the â€Å"odd Ducks† program enrich the jobs at standard Decoy? The â€Å"Standard Decoy† company in Witchell was famous for making traditional wooden hunting trap since 1927. After taking the charge of his inherited business, Stewart Alcorn, grandson of Cyrus Witchell, wanted to increase the productivity of individual worker which was staying in a monotonous position for ten years. He noticed that most of his employees worked casually with no improvement and they do not feel any enjoyment and enthusiasm in their work. After surveying the whole situation at the company, he started the job rotation technique and appointed some highly eligible workers to guide and help the co –workers for better improvement and to bring a little bit enthusiasm in their work. But, when all are in vain, he eventually noticed that one of the rough cutter whittling some blocks of wood with an ordinary knife in an incorrect process and it looked surprisingly like a duck in an odd way and the paint that he made make it even odder. When the handmade ducks na med as â€Å"Odd Ducks† was prepared for selling, the customers were gladly accepted the odd ducks as fine tuning product of handmade. This program gradually increased the net production and the workers made it even better by applying the company’s tools and materials and thus enriched the jobs at Standard Decoy. What motivated workers to participate in making the odd Ducks? The process of hand making odd ducks was more simpler than before and it was made at any spare time and the cost of production is very low and time saving and also, the workers also got the opportunity to show their skills in making the crafts and brought them home to display on their mantels in spite of the precise amount of income. Managing Stress and Work Life Balance – Questions and Answers What signs of stress was Larry Field exhibiting? The reflection of signs of stress was began to exhibit on Larry Field when he was plan to marry Alice Shiflette, class valedictorian with over confidence of his low paid job as survey crew under a local surveyor, William Loude. But, a year later when their first child was born, Larry was afraid of how to care the baby as Alice was also doing a full time day job as a secretary in a local company and moreover, he himself wasn’t making much money. To reduce his mental stress, he enjoyed playing basketball and spending some times on the softball field with his high school buddies. But, that was not good enough to reduce his stress and that’s why he asked Mr. Loude for promotion and eventually he got the offer and after two months, he was given the post of the crew chief more surprisingly with a jump in salary. But, it was also scared him as he was neither ambitious or curious nor good enough to run the instruments he handled and every morning when he woke up, it made him te rrified. Every night, he was spent with a night mare of insecurity that he was appointed a job which was not suitable for his basic knowledge and moreover, highly educated crew members were appointed as juniors under him. All the time he was so tensed and scared that he was frequently stumble his own words and turned his face red while he was stammering. His co-workers were offended with him as he was addicted to smoking and motivated them to do this. The situation also became tensed at home as Alice have to give up her full time job with a night job to take care the baby and he realised that he had to spend his day at drinking, worrying about the next day and look after his baby at night. How was Larry Field trying to cope with his stress? Larry Field was trying to cope with his stress by playing basketball and spending some times on the softball field with his high school buddies. He was also enjoyed smoking to reduce his work stress. He should overcome his unhealthy situation by searching a job that was suitable for him in all respect rather than engaging himself in stress of addiction and also a consultation with his wife might be lead to a better life. Organizational Culture: How would you describe the organization culture at Plant World? Definition of organization culture is imparting of the flavour of the concepts. The characteristics of organization are to focus on ideology norms, and customs, share values. It is a kind of pattern of basic assumption that discovered or rather developed by group. A winning plant culture is simple and introduces following three areas: Serve the customer Grow the business Develop employees How large can such a company get before it needs to change its culture and structure? By proper leadership and to maintain some following steps can increase plan culture: Three to four guiding principles defines the position of an employee: Sr. Leader has a capability to define in simple terms about the organization. For example a company have a culture marked by mistrust and destructive internal competition but after coming new leadership will change their work culture in Plant to build up a personal relationship and to think about the customer, about their organization etc. Use principle to guide each and every business discussion and discussion going forward: After implement the new guiding principle use those to all business discussion and decision. By build up the principle to all the employees, will grow the employee’s performance and management system: Leader must be aware of that his people and performance management system measured and reward behaviour consistence with guiding principle. Leadership action is a key to improve work culture of a plant. To create a 2-3 leadership development experience which will reinforce behaviours and values consistent with principle and insist all leader to attend : Leader always have a capability to convert the principle into action which only can reinforce to change behaviour other also. Stay the course with patience: If a leader always do lecture in classroom or any meeting that will not help in practical field to change behaviour of employees or others. A proper leader must have capability to convert his word into work. If attendance saw the leadership principles and values that were discussed in classroom or else being lived out in a daily basis in the field will impact their behaviour and improve the cultural side in a plant. Organizational Change and Development Is organizational development appropriate in this situation? Why or why not? Organizational development in the mentioned case is visible in the endeavor of the introduction of the computer in the working pattern or the system of the project that would not only ensure more systematic way of operations but also at the same time the time of the employees will also be more effectively used. However this development could have been more all rounded had the employees been communicated more elaborately regarding the positive effects of the introduction of the computer system. What kind of resistance to change have the employees of the project displayed? The employees of the project had shown considerable amount of negative reaction to the introduction of the computer system. The excerpt clearly reveals the resistance of the employees towards the introduction of the computer. The employees who have been till then acquainted with a working style that was more manual in nature which covered jobs such as mailing, addressing envelopes or work that required typing found it to be rather uncomfortable in getting acclimatized to the use of the computer system in doing in their daily responsibilities. The employees hence were of the opinion that the sue of the computer might could lead to many confusions in their work and many mistakes could be committed in their daily work output if they opted for the use of the computer for their daily work functions. What can Martin Welk do to overcome this resistance? The only way that Welsh can actually overcome the resistance is by training the employees of the project in the use of the computer. Once the employees starts getting a hands on training in the use of the machine that they will be able to resolve all the problems that they had thought would appear in their process of getting converted to the sue of the computer in their daily jobs. Once again, only by using the machine in their day to day work functions that will the employees be able to fully realize the efficiency that could be brought into their working style by the use of the computer.

Rommel Rundstedt Controversy Essay -- War, Invasion of France, Normand

There are significant reasons why Field Marshal Rundstedt’s operational concept to defend against the Allied invasion of France was superior to Field Marshal Rommel’s and could have changed the course of the war. Geographically, Rundstedt’s concept provided the Germans the best chance to defeat the Allied advance. Operationally, he accounted for several military and intelligence assessment considerations that gave his plan the edge. From a strategic and political standpoint, had Hitler been willing to negotiate peace, a major Allied defeat in France offered by Rundstedt’s plan presented Germany its last chance to achieve victory. Had Rommel made a proper assessment of the French coastline and countryside, he would have probably sided with Rundstedt. â€Å"It was clear to von Rundstedt that 2,600 kilometers of coastline could not be made impregnable†¦Ã¢â‚¬  (Ose, 8) In Rundstedt’s view, the best strategy to defend the coast â€Å"called for using an offensive defensive by operating behind the coast strong armored divisions, strictly controlled and flexibly led.† (Ose, 9) Obvious geographic challenges along the coast meant that Rommel’s plan to be decisive with armored divisions would have given the German Army little chance of success. The first major problem with Rommel’s plan was the length of coastline which would have been impossible to defend unless he was lucky enough to determine the exact time and location of attack. The long coastline of France had already overextended German forces and their defenses were growing weaker due to commitments elsewhere in the Europ ean theater. (Cubbage, 149) Even with Rommel’s plan for extensive obstacles along the coast, it seems he â€Å"forgot that a concrete and steel barrier with an exploitable wea... ...epts to defeat the Allied invasion of France. Upon examination of each operational concept, it becomes clear that Rundstedt’s plan would have given the German Army the best chance of success. In the summer of 1944, a decisive victory over Allied forces in France could have drawn Great Britain and the United States to the negotiating table. A decisive victory would have also afforded the Germans more forces on the Eastern Front. More forces in the east could have halted the Soviet advance, and could have brought Stalin to the negotiating table as well. Given those possibilities, we know in hindsight that it would have been unlikely for Hitler or the Allies to accept anything less than total victory. In other words, the operational success offered by Rundstedt’s plan would not have translated into strategic victory given the resolve of Hitler and the Allies.

California Gold Rush Essay -- American History

The California Gold Rush The California Gold Rush was not all about Americans being happy and rich because of the discovery of gold. Indians, Hispanics, African Americans and Chinese all went through some sort of struggle or problem during the Gold Rush period. Not only did men go through rough times but so did some women. The California Gold Rush was a whole different world within California. Gold turned everyone into people they were not. In 1847, an Indian scout brought Mr. James Marshall to Maidu. Maidu was a village of Koloma. There, the first nugget was discovered where James Marshall built a sawmill. The sawmill was located along the American River. Some people say the first Gold Nugget was found by Indian Jim, whom worked for James Marshall to dig a channel to power the sawmill. However, James Marshall received the credit. Indians were famous for their invention in 1849 of the "Long Tom," also known as a box which caught gold. Although the Indians worked very hard for John Sutter whom was James Marshall's boss, Indians suffered tremendously. Gold Fever was a common disease which Indians died from in Northern California. Indians also died from violence and starvation. When Indians found gold nuggets, they would trade the nuggets for clothes, blankets or food for their families. It wasn't the money they wanted. It was the supplies they needed. For a while the Indians were doing well until the year of 1850 which California was now their jail. Because of the changes the whites were making, there was so much poverty for Indians around this time. Families were so poor Indian women decided to prostitute themselves. I think this is one of the most horrible things anyone can do to degrade themselv... ...erior and controlling about. A lot of people died from trying to survive in a free country because of the way they looked or the color of their skin. Lives were always in danger either way you looked at it. Now days people do have to go through some discrimination, racial problems or struggles such as being poor. We do not fight over land, we fight for each other or for money. Money is probably the only thing everyone will always cherish because money can help you do anything now. References Minorities During the Gold Rush. (2000). Retrieved October 18, 2005 From http://www.LearnCalifornia.org/doc.asp?id=1933@pagetype=content The Story of California From the Earliest Days to the Present. Henry K. Norton. 7th ed. Chicago, A.C. McClure & Co., 1924. Chapter XXIV, pp. 283-296 James J. Rawls, and Walton Bean. California. New York: McGraw-Hill, 2002