Tuesday, December 24, 2019
The Shortcomings of Standardized Testing - 1636 Words
Since the U.S. Congress passed the No Child Left Behind program, standardized testing has become the norm for American schools. Under this system, each child attending a school is required to take a standardized test at specific grade points to assess their level of comprehension. Parents, scholars and all stakeholders involved take part in constant discussions over its effectiveness in evaluating studentsââ¬â¢ comprehension, teachersââ¬â¢ competency and the effects of the test on the education system. Though these tests were put in place to create equality, experts note that they have created more inequality in the classroom. In efforts to explore this issue further, this essay reviews two articles on standardized testing. This essay reviews theâ⬠¦show more contentâ⬠¦However, this fails to take into account different environments and their influence on the studentsââ¬â¢ performances. As a result, standardized tests should be specialized to the environment of the lea rners and the educators. According to Ravitchââ¬â¢s article, she changed her mind on the effectiveness of standardized tests four years after advocating for its use in the public education system. The change came after she evaluated its outcome on the American education system. The No Child Left Behind Act was enacted in 2001 to reinforce the statutes of the Elementary and Secondary Education Act. The act stipulated that all states in the union must formulate assessment methods that would be used to evaluate a studentââ¬â¢s understanding of basic concepts. In order for the federal government to allocate budgetary funding to any state for education purposes, the states must assess all students at specific points of their education. Though the act does not necessarily specify a national standard that each state should attain, each state must set in place its own standards. According to Birman, et al., (12) the act increased the federal governmentââ¬â¢s influence on the curriculum, teachersââ¬â¢ qua lification and funding changes. Birdman et al. assert that the act illuminated the role of educators on the studentsââ¬â¢ performance. Ravitch seems to share the same sentiments; she states that she never thought the test would be used a measure of teachersââ¬â¢ performance or a tool to closeShow MoreRelatedStandardized Assessment Is The Only Instrument For Measuring Student Learning Outcomes1465 Words à |à 6 PagesStandardized testing has been used in the American higher education platforms to assess student achievement at individual,classroom,instructor,school,region, district,state and national levels.The results obtained from standardized tests have provided all parties with information regarding the direction of education and provide catalysts for improvement.Arguments concerning the merits of standardized assessments as a measure of college and university effectiveness have been around since time immemorialRead MoreEssay about Its Time to End School Inequality1141 Wor ds à |à 5 Pages The right to an adequate education is a freedom every American child should have; however, that is not the case. Standardized testing reveals that students living in an economically stable neighborhood are more mentally developed than students living in poverty stricken communities. The problem with the educational system is not schools need to close and children need to be relocated to another one, it is inequality within the educational system continues to widen due to the expansionRead MoreEssay On No Child Left Behind Act1247 Words à |à 5 Pagesaccountability is the cornerstone of the policy. In the name of accountability, standardized tests are administered to students nationwide. The results of these tests are returned to schools, students, and parents for review of which subject areas are being performed below expectations and statewide average. The schools are then expected to use these results to adjust their teaching rigor and methodol ogy to accommodate any shortcomings (Schraw, 2010). With this mentality, the level of student accountabilityRead More Jesus and Socrates Would Have Difficulty Surviving in Americaââ¬â¢s Public Education System1652 Words à |à 7 Pageseducational crises of poor colored people ââ¬â distinctively, blacks and Latinos. To put it clearly, the crux is K-12 public education in America is nowhere near as good as it should be, and it is predominantly the poor who bear the brunt of educational shortcomings. Chiefly, we ought to acknowledge that structures and functional dilemmas are inseparable, that institutions and values coexist as a dyadic function. ââ¬Å"Minorities are more prone to attend high-poverty schools ââ¬â that is, public schools where greaterRead MoreWhat Is Causing America s Academic Shortcomings? Essay1605 Words à |à 7 PagesNevin Johnson Chuck Justin English 21 November 2016 What is Causing Americaââ¬â¢s Academic Shortcomings? Since the beginning of global standardized testing, American students have been less than impressive. Numerous other countries consistently score higher than students in the United States. While comparing the test scores from the Program for International Student Assessment (PISA) and Trends in International Mathematics and Science Study (TIMSS), two major cross-national studies of studentsââ¬â¢ scholasticRead MoreHigh Stakes Testing And The Education System1529 Words à |à 7 PagesHigh Stakes Testing has been overly integrated in the education systems. High-stakes testing are used to determine grade retention, school curriculum, and whether or not students will receive a high school diploma (Myers, 2015). Since the No Child Left Behind Act (NCLB) of 2001, high stakes testing has become the norm and mandating that students must pass a standardized test before moving up in grade. As a special education director, the focus is to ensure the studentââ¬â¢s accommodations are being followedRead MoreThe Model Of A Public School Setting914 Words à |à 4 Pagesmodels are discussed and considered as viable methods of achieving this goal. Each of these models have been utilized in a public school setting and although all three models are purported to promote equality of opportunity, each possess some shortcoming that detracts from the potential for success. The first model is the Common-School Model that promotes the same equal and common education to students of all social backgrounds as a way of eliminating those very differences. Initially promotedRead MoreTeaching Is Not Be Mastered : No Perfect Method946 Words à |à 4 Pages Teaching is an art that cannot be mastered; no perfect method exists and often the lines between teacher and student blur. Being a teacher requires balancing the two, keeping in mind the duties of a teacher as well as your own shortcomings. ââ¬Å"Good teaching is forever pursuing better teaching; it is always dynamic and in motion, always growing, learning, developing, searching for a better way (Ayers 160).â⬠Tests have always been a quality assessment of learning and ability, but they donââ¬â¢t accuratelyRead MoreThe Use Of Ketamine As A Narcotic Medication Prescribed As An Anesthetic Agent And An Analgesic Essay891 Words à |à 4 Pagesintranasal ketamine data (Lee, Della Selva, Liu and Himelhoc h, 2005). One shortcoming can be found in Lee et al. s analysis of meta-analysis s results. The overall effect size for day 1 had an overall standardized mean difference of 1.01, which, based on the lecture we were given the day this assignment was assigned, can be deemed as statistically questionable(dissimilar to what the meta-analysis states). Another shortcoming can be discovered in Price et al. (2014)ââ¬â¢s moral limitations. Because theRead MoreProject Classroom Makeover By Cathy Davidson1384 Words à |à 6 Pagestoo, playing games with their friends online and, of course, sharing music files online.â⬠(49) In other words, technology is what most children are exposed to and they learn in ways in which only technology can teach them. With little exposure to standardized teaching and learning, a child may expect to learn in a way that is applicable to his or her everyday lifestyle. If children are used to retrieving information through a computer rather than a textbook, then why not make an adjustment that fits
Monday, December 16, 2019
Financial Accounting Mid Semester Exam Free Essays
string(30) " 30 April 2007 is show below\." D2ACC100 FINANCIAL ACCOUNTING MID SEMESTER EXAM REVISION COMPILATION D2 ACC 100 D2 ACC 100 ACKNOWLEDGEMENT: * Extracted from Past Year Mid Term Exam Paper: D2ACC100 ââ¬â SEM 1, 2006 ââ¬â SEM 3, 2007 * Original idea belongs to Mr Gooi Chee San * Some of the questions have been modified to cater the needs of current student Sem 3, 2007 Question 3 Cabao is a financial consultancy firm. It updates its accounts everyday. Indicate the immediate effect of the following errors on each of the accounting elements described in the column headings below, using the following code: O=overstated U=understated NE=no effectD2 ACC 100 D2 ACC 100 Copy the table below before answering. We will write a custom essay sample on Financial Accounting Mid Semester Exam or any similar topic only for you Order Now Error| Net Income| Total Assets| Total Liabilities| Ownerââ¬â¢s equity| Example: Receives $200 cash for services rendered the transaction was recorded as $20. | U| U| NE| U| (a) Cabao bought an office table for $500. It was recorded as purchase. | | | | | (b) The owner withdrew $800 cash. No record was made. | | | | | (c) Cabao provided consultancy service for $2,300. It was recorded as $3,200. | | | | | (d) Recorded electricity expense payment twice. | | | | | (e) Received $6,000 for consultancy service to be provided next year. It was recorded as debit cash and credit consultancy revenue. | | | | | Sem 2, 2007 Question 3 ABC is a firm providing management consultancy services. Indicate the immediate effect of the following errors on each of the accounting elements described in the column headings below, using the following code: O=overstated U=understated NE=no effect Copy the table below before answering. ErrorD2 ACC 100 D2 ACC 100 | Net Income| Total Assets| Total Liabilities| Ownerââ¬â¢s equity| Example: Received $200 each for services rendered to a customer, but recorded the transaction as $20. U| U| NE| U| (a) Depreciation expense was $5,000 for the period. It was wrongly charged as $3,000. | | | | | (b) Provided consultancy service to a client on credit basis. It was recorded as DR. Service Revenue CR. Accounts Receivable. | | | | | (c) Bought motor vehicle insurance policy on credit basis. It was recorded DR. Prepaid Insurance CR. Cash. | | | | | (d) Bought office equipment on credit basis. The of fice equipment was received but no payment was made yet. No entry was made at all on this purchase. | | | | | (e) The owner withdrew $2,000 for his family use. It was recorded as DR. Entertainment expense CR. Cash. | | | | | Sem 1, 2007 Question 3 Indicate the immediate effect of the following errors on each of the accounting elements described in the heading below. The business provides consultancy services to clients. Using the following code: O=overstated U=understated NE=no effect (Before answering, copy the table below) Error| NetProfit| TotalAssets| TotalLiaD2 ACC 100 D2 ACC 100 bilities| Ownerââ¬â¢sequity| Example: Received $500 cash for consultancy services rendered to a client, but recorded the transaction as $50. U| U| NE| U| (i)Did not record the utilities used. The amount has not yet been paid. | | | | | (ii)Bought and paid $200 for office supplies. The office supplies were kept in the cupboard. No entry has been made. | | | | | (iii)Provided consultancy service to a client for $4,000 on credit basis. No entry was made. No money was received. | | | | | (iv)Depreciation expense of motor vehicle was recorded twice. | | | | | (v )Provided consultancy service to a client for $800 on account. It was correctly recorded. When the $800 was received, it was recorded as DR Cash and CR Revenue. | | | | | Sem 3, 2006 Question 2 Indicate the immediate effect of the following errors on each of the accounting elements described in the column heading below, using the following code: O = overstated U = understated NE = no effect Copy the table below before answering. Error| NetProfit| TotalAssets| TotalLiability| Ownerââ¬â¢sequity| Example : Received $200 cash for services rendered to a customer, but recorded the transaction as $20| U| U| NE| U| (a) Billed for electricity used inD2 ACC 100 D2 ACC 100 the month. Not paid and not recorded. | | | | | (b) Bought a computer for office use, terms n/30. It was recorded debit office expense and credit cash| | | | | (c) Provided service to a client and received cash. It was recorded twice| | | | | (d) Forgot to charge the depreciation of building| | | | | (e) Paid wages expense for the month. It was recorded; debit office supplies expense and credit cash. | | | | | Sem 2, 2006 Question 3 (20 marks) Indicate the immediate effect of the following errors on each of the accounting elements described in the column heading below, using the following code: O= overstated U=understated NE=no effect Copy the table below before answering. Error| Net Profit| Total Assets| Total Liability| Ownerââ¬â¢s Equity| Example: Received $200 cash for services rendered to a customer, but recorded the transaction as $20. | U| U| NE| U| (a) Did not record purchase of inventory on credit basis, n/60. | | | | | (b) Did not charge depreciation expenD2 ACC 100 D2 ACC 100 se of office equipment. | | | | | (c) Did not record withdrawal of $500 by owner for his family use. | | | | | (d) Paid wages expense once but recorded twice. | | | | | (e) Paid to Radio Station for advertisement to be aired next month, but the payment was not recorded. | | | | Sem 3, 2007 Question 2 Pasig is a trading business. An extract of the ledger balances as at 31 August 2007 is shown below. Pasig uses the periodic inventory system. | $| Cash at D2 ACC 100 D2 ACC 100 bank (DR)Office equipmentMotor vehicleInventoryAccounts payableAccounts receivableCapital| 55,00015,00023,00012,00090,00080,000 95,000370,000| In September 2007, the following events took place: S ept 03| Pasig issued a cheque $2,000 to its supplier for purchases made in August 2007. | Sept 05| Bought inventory for $10,000 on the following terms 10/15, n/60. Sept 10| Pasig received a cheque of $7,000 from its customer for sales made in August 2007. | Sept 14| Pasig issued a cheque to fully settle the purchase made on September 05, 2007. | Sept 17| Sold inventory for $28,000 on the term 2/10, n/45. | Sept 20| The owner of Pasig issued a business cheque of $4,000 for his son to go for a private holiday. | Sept 25| Pasig purchase a computer, $3,000 by cheque, for office use. | Sept 29| Paid $9,000 to its employees for work done in September 2007. | (Ignore Goods Services Tax) REQUIRED: a)Show ALL the ledger accounts (T-account) and post the September transactions. (NO JOURNAL ENTRY IS REQUIRED) (b)Prepare a Trial Balance as at 30 September 2007. Sem 2, 2007 Question 2 Luzon started its business operation in 1824 as a trading enterprise. An extract of its ledger balances as at 3 0 April 2007 is show below. You read "Financial Accounting Mid Semester Exam" in category "Essay examples" Luzon has been using the period inventory system since inception. All payments and receipts are through its bank account. Ledger balances as at 30 April 2007 Ledger accounts| $| Cash at bank (DR)CapitalBank loanAccounts payableSalary payableOffice equipmenD2 ACC 100 D2 ACC 100 Motor vehiclesAccounts receivableInventory| 80,000149,00050,00044,0003,00018,00064,00059,000 25,000 492,000| In May 2007, the following events took place: May 2| Luzon paid $3,000 to its employee for the salary it owed in April 2007. | May 4| Luzon sold some inventory for $11,000 and received payment immediately. | May 7| It bought $40,000 inventory on the following terms 5/10, n/60. | May 10| The owner of Luzon issued a cheque of $20,000 (from Luzonââ¬â¢s account) for his son to buy a motor vehicle. His son is studing in a French University. | May 14| Luzon sold some inventory for $17,000 on the follo wing terms 3/5, n/30. May 16| Luzon fully settled the amount owed for the purchase made on May 7. | May 23| Luzon paid $16,000 to its supplier for the purchase incurred in April 2007. No discount was granted. | May 29| Luzon bought a brand new photostat machine for $4,000, it was paid by cheque. | May 31| Luzon paid $6,000 to its workers for work done in May 2007. Luzon also paid $2,000 for the utilities consumed in May 2007. | (Ignore Goods Services Tax) REQUIRED: (a)Show ALL the ledger accounts (T-account) and post the May 2007 transactions. (NO JOURNAL ENTRY IS REQUIRED) (b)Prepare a Trial Balance as at 31 May 2007. Sem 1, 2007 Question 2 SiemReap is a trading business. It buys and sells a standard-sized refrigerator. An extract of the ledger balances as at 31 January 2007 is shown below. The business uses the periodic inventory system. Cash at bank (DR)Office equipmentCapitalAccounts receivableAccounts payableMotor vehiclesTotal| $80,00030,000115,00070,00085,000 20,000 400,000| In February 2007, the following events took place:- February 02| SiemReap received a cheque of $13,000 from its customer for the sales made in January 2007. | February 05| Bought a dozen refrigerator for $50,000 on the following terms 2/10, n/60. February 07| SiemReap paid $35,0D2 ACC 100 D2 ACC 100 00 by cheque for purchases made in January 2007. | February 09| SiemReap sold a few refrigerator for $100,000 on the following terms 3/10, n/45. | February 11| The owner of SiemReap issued a cheque of $8,000 to himself for personal use. | February 14| SiemReap fully settled the purchase made on February 05, 2007| February 18| SiemReap received a cheque of $97,000 from its customer for sales made on February 09, 2007. | February 26| SiemReap paid $6,000 by cheque to a television broadcasting company for advertisement to be aired on 15 March 2007. February 28| SiemReap paid $7,000 to its employee for February 2007 salary. | (Ignore Goods Services Tax) REQUIRED: (a)Show ALL the ledger accounts (T-account) and post the February 2007 transactions. NO JOURNAL ENTRY IS REQUIRED (b)Prepare a trial balance as at 28 February 2007. Sem 3, 2006 Question 3 Karon is a trading business. It buys goods in bulk and retails them in small quantity. The following is an extract of Karonââ¬â¢s ledger balances as at 30 September 2006. Karon uses the periodic inventory system. Karon : Ledger balances as at 30 September 2006. | | Accounts receivables| $50 000| Accounts payables| 70 000| Motor vehicles| 60 000| Accumulated depreciation of motor vehicles| 20 000| Wages and salaries payable| 8 000| Cash at bank (DR)| 35 000| Capital| 72 000| Inventory| 25 000| | $340 000| In October 2006, the following events took place. 2006| | Oct 02| Karon issued a cD2 ACC 100 D2 ACC 100 heque $8000 to pay the salary for September 2006| | | Oct 06| Sold some inventory for $60 000 on the following terms 5/10, n/60| | | Oct 09| Karon collected a $10 000 cheque from its customer for sales made in the previous month. | | | Oct 12| Karon bought some inventory for $100 000 on the following terms 3/5, n/60| | | Oct 14| Karon issued a cheque to fully settle for the purchase made on October 12| | | Oct 15| Karon received a cheque from its customer for the sales made on October 06| | | Oct 19| Karon bought a new computer for business use. It paid by cheque $5000| | | Oct 23| The owner withdrew $6,000 for family use| | | Oct 31| Paid its workers $4,000 for the work done in October 2006| (IGNORE GOODS SERVICES TAX) REQUIRED: (a)Show ALL the ledger accounts (T-account) and post the October transactions (No journal entry is required) (b)Prepare a trial balance as at 31 October 2006. Sem 2, 2006 Question 2 (30 marks) Ubud started its business operation on 1 May 2006. It uses the periodic inventory system. An extract of its Ledger balances as at 31 May 2006 is as follows: Ubud: Ledger balances as at 31 May 2006| Cash at bank (DR)| $ 78,000| Capital| 90,000| Rental expense| 5,000| Sales| 70,000| Accounts receivable| 40,000| Accounts payable| 35,000| Purchases| 60,000| Wages and salaries expense| 2,000| Utilities expense| 3,000| Office equipment| 7,000| | 390,000| In June 2006, the following events took place. All payments and receipts were through the cash at bank account. June 2| Ubud sold some inventory for $12,000 cash. | June 5| Ubud issued a cheque of $9,000 to its supplier for purchases made in May 2006D2 ACC 100 D2 ACC 100 .| June 7| Bought some inventory for $60,000 on the following terms 5/10, n/60. | June 9| Issued a cheque of $38,000 for purchase of a motor vehicle for business use. | June 9| Paid $3,000 for the motor vehicle insurance policy, coverage from June 9, 2006 to June 9, 2007. | June 16| Ubud issued a cheque to fully settle purchase made on June 7, 2006. | June 19| Sold some inventory for $100,000 on the following terms 2/10, n/60. | June 28| Ubud received a cheque from a customer for sales made on June 19. June 30| Paid its workers $2,000 for the work done in June 2006. | REQUIRED: (a)Show all the ledger accounts (T-account) brought down from May 2006 and then post the June 2006 transactions. (No journal entry is required) (b)Prepare a trial balance of Ubud as at 30 June 2006. Sem 1, 2006 Question 2 PWC is a trading business. The merchandise business has been in operation for a numb er of months. The following balances were extracted from the Accounting Records of the business as at 31 May 2005. | $| | Cash at bank | 27,000| (DR)| Premises rent expense| 6,000| | Office equipment| 5,000| | Motor vehicles| 26,000| | Purchases| 42,000| | Accounts payable| 20,000| | Sales| 86,000| | Accounts receivable| 24,000| | Prepaid insurance| 3,000| | Salary expense| 6,000| | Telephone and electricity expense| 4,000| | Capital| 37,000| | | 286,000| | The business continued its operation in June 2005. The following events took place in June 2005. (The business has chosen to apply the Periodic Inventory System and will continue to use it in the future. ) All payments and receipts were through its bank account. June 02| PWC paid $8,000 by cheque for the purchases made in May 2005. June 03| PWC received $12,000 from its customers for sales made in May 2005. | June 08| Sold inventory, $18,000, on the following terms 5/10, n/30| June 12| Bought $1,000 worth of pencils, pens, paper etc for office use. It was paid by cheque. D2 ACC 100 D2 ACC 100 | June 16| Bought inventory, $16,000, on the following terms 3/15, n/30| June 18| PWC issued a $8,000 cheque for the purchase made in May 2005. Th e supplier gave PWC $1,000 discount for early settlement of account. | | | June 20| The owner of PWC bought a computer, $2,000, for his sonââ¬â¢s personal use. He issued a cheque of $1,000 using PWCââ¬â¢s bank account. His wife paid $1,000 from her personal savings account. | | | June 29| PWC paid $2,000 for Telephone and Electricity used in June 2005. | | | June 29| PWC paid $3,000 to its workers for the work done in June 2005. | (Ignore Goods and Services Tax) REQUIRED: (a) Show all the Accounting Entries in the Ledger Accounts (T-accounts) and post the above transactions (NO JOURNAL ENTRY IS REQUIRED) (b) Extract a Trial Balance of the business as at 30 June 2005 after the posting of the above transactions in (a). Sem 3,2007 Question 1 Kaloonkan is a trading business. Its financial year end is 31 October each year. An extract of Kaloonkanââ¬â¢s ledger accounts is shown below. Trial balance as at 31 October 2007 | DR $ââ¬â¢000| CR $ââ¬â¢000| Advertising expenseMachineriesAccounts receivablesLand, at costBuilding, at costCash at bankDiscount allowedDrawingsRepair expenseDiscount receivedCapitalBank Loan, due on 1. 1. 2011Accounts payablesService RevenuePrepaid insuranceUtilities expenseOffice suppliesInteresD2 ACC 100 D2 ACC 100 t expenseBuilding maintenance expenseSundry operatng expenseSalaries and wages expensesOffice equipmentManagement consultancy expense| 271,160340226300401430132011124257515140520 10| 107444361001,800| Other data included: i) The prepaid insurance is valid for a twenty-month period, starting from 01 November 2006. (ii) Supplies worth $20,000 have been used during the year (iii) The utilities consumed in October 2007 was $11,000. No payment has been made and no entry has been made. (iv) Out of the service revnue, $100,000 is yet to be earned REQUIRED: (a)Prepare a detailed Income Statement of Kaloonkan for the year ended 31 October 2007. (b)Prepare a Statement of Ownerââ¬â¢s equity for the year ended 31 October 2007. (c)Prepare a Balance Sheet as at 31 October 2007. Sem 2, 2007 Question 1 Clarke Angeles is a sole proprietorship business. Its financial year end is 30 June each year. Below is a trial balance of Clarke Angeles as at 30 June 2007. All in thousand. | DR $ââ¬â¢000| CR $ââ¬â¢000| Advertisement expenseWages and salaries expenseMotor vehicle expensePrepaid insuranceSundry operating expensesDiscount allowedDelivery chargesAccounts receivableCash at bankDrawingsMotor vehicles, at costLandBuildingInterest expenseAccomodation expenseOffice EquipmentElectricity and Telephone expensesPremises rental revenueDiscount receivedAccounts payableConsultationD2 ACC 100 D2 ACC 100 FeesCapitalCommision RevenueNotes payable, due 29 June 2007| 168018242019138018208010040062341849| 38257076840033 50| (Ignore Goods Services Tax) Other data given: (i) The owner withdrew $4,000 cash on 28 June 2007. No entry has been made. (ii) Clarke Angeles advertised its products over the local radio station on 27 June 2007. It costs the business $5,000. It has not yet paid and no entry has been made at all for this advertisement. (iii) The prepaid insurance is valid from 01 July 2006 to 30 June 2007. (iv) Rental of $4,000 is yet to be received REQUIRED: (a)Prepare a detailed Income Statement of Clarke Angeles for the year ended 30 June 2007, and (b)A statement of Ownerââ¬â¢s Equity for the year and a detailed Balance Sheet as at 30 June 2007. Sem 1, 2007 Question 1 Angkor is a trading business. It prepares its financial statements once a year. Its financial year end is 31 January. An extract of its ledger accounts is shown below. Trial balance as at 31 January 2007| | DR $ââ¬â¢000| CR $ââ¬â¢000| Management fee expense| 72| | Prepaid advertisement| 20| | Wages and salaries expense| 222| | Accomodation charges| 22| | Drawings| 20| | Discount allowD2 ACC 100 D2 ACC 100 ed| 33| | Cash at bank| 40| | Land, at cost| 200| | Building, at cost| 300| | Accounts receivable| 380| | Vehicle| 1,030| | Prepaid insurance| 24| | Utilities expense| 60| | Secretarial fee expense| 50| | Interest expense| 30| | Motor vehicle, at cost| 260| | Beginning inventory, 01 February 2006| 240| | Sundry expense| 18| | Service Fee| | 1,650| Accounts payable| | 170| Loan| | 300| Capital, 1. 2. 2006| | 873| Discount received| _____| 28| Other data given: i) The prepaid insurance was valid for the period 1 February 2006 to 31 January 2007. (ii) The utilities used in January 2007 were $5,000. No entry has been made. (iii) The prepaid advertisement is for 4 days, between 30 January 2007 to 2 February 2007. It was paid for advertising its products in the local newspaper. (iv) 10% of service fee is yet to be earned REQUIRED: (a)Prepare a detailed Income Statement (Profit and Loss) for the year ended 31 Ja nuary 2007. (b)Prepare a Statement of Ownerââ¬â¢s Equity for the year ended 31 January 2007. (c)Prepare a Balance Sheet Statement as at 31 January 2007. How to cite Financial Accounting Mid Semester Exam, Essay examples
Saturday, December 7, 2019
Nelson Mandela and the South African Apartheid free essay sample
South Africa was colonized by the English and the Dutch in the seventeenth century. The domination by the English resulted in the Dutch establishing new colonies. The two colonies were called Orange Free State and Transvaal. Soon after the Dutch discovered that the land had an abundance of diamonds. Once the English found out, they invaded the colonies which sparked the beginning of the Boer War. After the war ended and the Dutch gained independence, the National Afrikaner Party gained power. From there, the National Party came up with the apartheid. The apartheid was intended to cement their control over the economic and social system. It was also intended to keep white domination while extending racial separation. Even though it was a violation of international law, the South African government passed laws that created ââ¬Å"grand apartheidâ⬠. The first apartheid laws were passed in 1948. These race laws touched every aspect of social life. We will write a custom essay sample on Nelson Mandela and the South African Apartheid or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page The laws included, no marriage between non- whites and whites and they even sanctioned white only jobs. In 1951, a law was passed making it a criminal offence for a black person to work in any urban areas. The ratio of earnings for blacks and whites was one to 14. In 1950, the Population Registration Act required that South Africa be racially classified into three categories: white, black, and colored (mixed decent). In 1951, The Bantu Authorities Act required that blacks were assigned to homelands. All their rights were restricted to each specific homeland, even voting. In 1951, the Separation Representation of Voters Act led to the removal of colored from the common voterââ¬â¢s poll. They were no longer citizens of South Africa. From 1976 to 1981, four homelands were made, denationalizing nine million South Africans. Africans living in homelands needed passports to enter South Africa, they were aliens in their own country. The land allocation for blacks was thirteen percent and eighty- seven percent for whites. In 1953, the Bantu Education Act was passed. Instead of being taught the regular curriculum, they were taught information that suited the ââ¬Å"nature and requirements of the black peopleâ⬠. They received education that provided them with skills to serve or to work in laboring jobs under whites. During the apartheid the estimated cost spent on education per student for blacks was forty- five dollars. The estimate for whites per student was six hundred and ninety- six dollars. The teacher to pupil ratio for blacks was one to sixty. The teacher to student ratio for whites was one to twenty-two. The penalties imposed on protests, violent or non- violent, were extremely serious. Anyone could be put in jail with no hearing by any level police official for up to six months. Thousands of African died in custody, usually after extremes of torture. Some who were tried were either banished or sentenced to death. Most were sentenced to life in prison, like Nelson Mandela. Nelson Mandela was a dominant figure in the South African liberation movement. All of Mandelaââ¬â¢s protests were in the form of passive resistance. He worked with the African National Council (ANC) in an attempt to stop the apartheid efforts. In one protest, Mandel a publicly burnt his pass book. All blacks were required to carry ââ¬Å"pass booksâ⬠consisting of fingerprints, photo and information when in non-black areas. If you were caught without your pass book you would be arrested and put in jail for a minimum of thirty days. Mandela was tried for treason and was sentenced to life imprisonment in 1964. He spent twenty- seven years in prison but he never gave up. He continued his teachings while in prison while Robben Island. Mandelaââ¬â¢s anti- apartheid messages were heard in South Africa and throughout the world. He consistently refused to compromise his political position to obtain his freedom. Of course Mandela did not act alone while protesting, but his voice held power and eventually the battle was eventually won. After he was released from prison in 1990 Nelson became president of South Africa. He is no longer president now, but his voice is still highly respected and heard everywhere.
Saturday, November 30, 2019
Nursing Care Plan for Pyelonephritis Essay Example
Nursing Care Plan for Pyelonephritis Paper Cues Nursing diagnosis Nursing objective Planning Nursing intervention Rationale Subjective Cues: ââ¬Å"Nahihirapa n akong umihi,, madalas sya pero pakonti konti lang à » as verbalized by the client. Objective Cues: ? Distended abdomen ? Frequency ? Hesitancy T-38. 3 P-105Bpm R-24 bpm BP-130/90 mmHg Impaired Urinary Elimination r/t Inflammatio n of bladder mucosa As evidence by the objective cues. __________ _ Scientific Explanation : Disturbance in urine elimination. After 8 hrs of nursing interventio n the client will be able to portray and verbalize improve urinary elimination pattern. Plan of care to meet the desired outcome for the client. ?Make a teaching plan appropriate for the clients condition. ?. Determine clients previous pattern of elimination and compare with current situation. Note reports of frequency, urgency, burning, incontinence, nocturia, enuresis. ?Palpate bladder ? Determine clients usual daily fluid intake(both amount, beverage choice and use of caffeine), n ote conditions of skin, mucus membrane and color of urine. ?Encourage fluid intake up to 3000- 4000 ml per day including cranberry juice. Instruct the client to void every 2-3 hours during the day and completely empty the bladder. ?To assess degree of interference or disability. ?To assess retention ? To determine level of hydration. ?To help maintain renal function, prevent infection and formation of urinary stones ? This prevents over distention of the bladder and compromised blood supply to the bladder wall. â⬠¢ Evaluation â⬠¢ After 8 hrs of nursing intervention the client was able to portray and verbalize improved urinary elimination pattern. C u e s Nur sing diag nosi s Nu rsi ng obj ect ive Pla nni ng Nursing intervention Rationale E v al u a ti o n ?Instruct the client to keep the perineal area clean and dry. ?Teach the client how to do kegel exercise and its importance. ?Teach clients to avoid intake of caffeine, alcohol, colas, and artificial sweeteners. ?Provide privacy for the client upon voiding. ?Provide sensory stimuli that may help the client relax. Pour warm water over the perineum of a female or have the client sit in a warm bath. U can also apply a hot water bottle to the lower abdomen. Turn on running water within the hearing distance of the client to stimulate the voiding reflex. ?. To reduce the risk for further skin infection and skin breakdown ? To strengthen the perineal muscle. ?These are bladder irritants that may increase incontinence. ?Many people cannot void in the presence of another person. ?These promote muscle relaxation. ?Helps facilitate easier voiding. Cues Nursing diagnosis Nursing objective Planning Nursing intervent ion Rationale Subjective: ââ¬Å"Nung nkraang lingo pa masakit ang tagiliran koâ⬠as verbalized by the client. We will write a custom essay sample on Nursing Care Plan for Pyelonephritis specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Nursing Care Plan for Pyelonephritis specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Nursing Care Plan for Pyelonephritis specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Objective: ? Very severe painClient rate her pain as 8 from the range of 110(Having the rate of 10 as the most painful and 1 as the least painful) ? Guarding behavior ? Facial mask of pain ? Diaphoresis T-38. 3 P-105 Bpm R-24 bpm BP-130/90 mmHg Acute pain r/t Acute inflammation of renal tissues as evidenced by verbal reports of pain,guarding behavior and diaphoresis. _______________ Scientific Explanation Unpleasant sensory and emotional experience arising from actual or potential tissue damage. It is a sudden onset of any intensity from mild to severe with duration of less than 6 months. After 4 hrs of nursing intervent ion the client will be able to verbalize relief of pain from the rate of 8 to at least less than the rate of 4. ?Plan techniques in which the clients level of pain will be alleviated primarily by using of independent nursing interventions. ?Plan with the significant others to cooperate in the pain management program for the client. ?Gather materials that can be helpful in pain management. Perform a comprehensive assessment of pain to include location, characteristics, onset, duration, frequency, quality and severity as well as the precipitating factors ? Encourage patient to verbalize concerns. Actively listen to these concerns and provide support by acceptance, remaining with patient and giving appropriate information. ?Promote quiet environment. ?Identify all stressors and remove it if possible. ?To establish baseline data that will be useful in monitoring improvement in clientsââ¬â¢ level of pain. ?Reduction of anxiety or fear that can promote relaxation and comfort. Comfort and quiet environment promote relaxed feeling and permit the client to focus on the relaxation techniques rather than external distraction. ?To be able to lessen factors that could be an aggravating cause in clientsââ¬â¢ pain. â⬠¢ Evaluation: After 4 hrs of nursing intervention the client was able to verbalize relief of pain from the rate of 8 to the rate of 3. Cues Nurs ing diag nosis Nurs ing obje ctive Plan ning Nursing intervention Rationale Ev al ua tio n ?Encourage practice of diversional activities(watching TV, listening to music, reading magazines) ? Instruct comfort measures such as back rubbing and deep breathing exercise. ?Encourage adequate rest periods. ?To help client shift her focus of attention to other things. ?To reduce muscle tension and promote relaxation. ?To prevent fatigue and prevent further stimulation of pain. Dependent Nursing Management: ? Administer analgesics as prescribed. ?For immediate pain relief . DISCHARGE PLAN â⬠¢ â⬠¢ â⬠¢ MEDICATION -Strict compliance to medication regimen -Antibiotics for 7 days (Ceftriaxone 10 mg) EXERCISE/ENVIRONMENT -instruct the client on ways hoe to maintain the cleanliness of her environment. TREATMENT -practice kegel exercise HEALTH TEACHING -Keep the genital area clean by wiping from front to back, it helps reduce the chance of introducing bacteria from the rectal area to the urethra. -Drink more fluid 64-128 ounces. This encourage frequent urination and flushes bacteria from the bladder. -Encourage proper food handling preparation. -Do handwashing before and after urinate. -Do not delay urination when it is necessary OUT PATIENT FOLLOW UP CARE -Instruct the patient to seek or return upon experience if any sign and symptoms such as severe abdominal pain, fever, painful urination. â⬠¢ â⬠¢
Tuesday, November 26, 2019
Friday, November 22, 2019
The Fundamentals of the Intertropical Convergence Zone
The Fundamentals of the Intertropical Convergence Zone Near the equator, from about 5 degrees north and 5 degrees south, the northeast trade winds and southeast trade winds converge in a low-pressure zone known as the Intertropical Convergence Zone (ITCZ). Solar heating in the region forces air to rise through convection which results in the accumulation of large thunderstormsà and plethora ofà precipitation, spreading rain around the Equator year-round; as a result of this, combined with itsà central location on the globe, the ITCZ is a key component of the global air and water circulation system. The location of the ITCZ changes throughout the year, and howà far from the equator it gets is largely determined by the land or ocean temperatures underneath these currents of air and moisture- otter oceans yield less volatile change while varying lands cause varying degrees in the ITCZs location. The Intertropical Convergence Zone has been called the doldrums by sailors due to the lack of horizontal air movement (the air rises with convection), and its also known as the Equatorial Convergence Zone or Intertropical Front. The ITCZ Doesn't Have a Dry Season Weather stations in the equatorial region record precipitation up to 200 days each year, making the equatorial and ITC zones the wettest on the planet. Additionally, the equatorial region lacks a dry season and is constantly hot and humid, resulting in large thunderstorms formed from the convectional flow of air and moisture. The precipitation in the ITCZ over land has whats known as aà diurnal cycleà where clouds form in the late morning and early afternoon hours and by the hottest time of the day at 3 or 4 p.m., convectionalà thunderstorms form and precipitation begins, but over the ocean, these clouds typically form overnight to produce early morning rainstorms. These storms are generally brief, but they make flying quite difficult, especially over land where clouds can accumulate at altitudes up to 55,000 feet. Most commercial airlines avoid the ITCZ while traveling across continents for this reason, and while the ITCZ over the ocean is usually calmer during the day and night and only active in the morning, many boats have been lost at sea from a sudden storm there. The Location Changes Throughout the Year While the ITCZ remains near the equator for most of the year, can vary in as much as 40 to 45 degrees of latitude north or south of the equator based on the pattern of land and ocean beneath it. The ITCZ over land ventures farther north or south than the ITCZ over the oceans, this is due to the variations in land and water temperatures. The zone mostly stays close to the Equator over water. It varies throughout the year over land. In Africa in July and August, for instance, the ITCZ is located just south of the Sahel desert at about 20 degrees north of the Equator, but the ITCZ over the Pacific and Atlantic Oceans is usually only 5 to 15 degrees North; meanwhile, over Asia, the ITCZ can go as far as 30 degrees North.
Wednesday, November 20, 2019
Substance Abuse Essay Example | Topics and Well Written Essays - 2000 words
Substance Abuse - Essay Example The reach of substance abuse also extends to schools, communities, health and welfare agencies, the justice systems and to society at large. We all shoulder the costs (Beverly Conyers, 2003). Children of substance abusers suffer the most, from direct effects on their physical and mental health to influences on their own use of tobacco, alcohol or drugs. The family's role in the development and results of substance abuse is unique: it suffers some of the direst consequences and holds the potential of the most powerful protective influences against it. A focus on families is critical to understanding and preventing the destructive intergenerational cycle of substance abuse and addiction. Alcoholism and drug abuse often are referred to as family diseases because the serious negative consequences of addiction and the importance of recovery affect not only the substance abuser but also all members of the family. There are certain reasons as to why people start substance abuse (Pauline G. Boss, 2001). Parents and family members can have an enormous positive impact on children's substance-use decisions and behavior. No protection is absolute, but parents hold the greatest number of tools and have the greatest opportunity to shape children's choices when it comes to trying and continuing to use cigarettes, alcohol and drugs. People are spending more years unmarried. ... Increase in divorce The recent trend shows that the number of divorce have increased over time. Parental divorce can have an important impact on a child's risk for substance use. For example, teens with divorced parents are 50 percent likelier to drink alcohol than teens with married parents. Increase in single parent families Children who grow up in two-parent homes are at lower risk for any kind of drug abuse than children who grow up in single parent homes. Families today are equally likely or more likely to be comprised of childless couples with two careers, single parent families or cohabiting couples with children than they are of the 'typical' family of years past. Increase in Economic disadvantage The financial condition of a family can lead a person to substance abuse. The increase in single-parent families has served to broaden the economic inequality across households, often with single-mothers comprising the poorer end of this spectrum. However its still not clear that the relationship between substance abuse and economic condition is very strong. To fit in a group of friends Children or teens when moving around places and cities due to the professional life of a parent or due to any other reason, make new friends everywhere. The new friends might be doing substance abuse hence to fit in with them the children have to be like them that is to do substance abuse otherwise they are not included in the group. Peer pressure Peer pressure is a major reason for children doing substance abuse. The peers call children names and tease them about not doing substance abuse. The children usually don't like being called names and being teased by others. Hence to prove the others
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