How suspense and tension is created in stories from the Victorian era

Mr.Tan How suspense and tension is created in stories from the Victorian era In this essay I will explore and explain how the atmosphere of tension and suspense is built up in short stories in the Victorian period. I will show how various techniques build the overall effect. I will do this by comparing and contrasting three short stories, â€Å"The Tell Tale Heart† by Edgar Allan Poe, â€Å"The Adventure of The Speckled Band† by Sir Arthur Conan Doyle and â€Å"The Red Room† by H. G. Wells. These stories are similar in many ways and all consist of mysterious irrational plots. The Victorians were concerned with the idea of rationality, science over religion, and this is reflected in these stories To begin with I will look at the characters in the stories. Characters can help reflect the atmosphere of a story, an example of this is the old people in â€Å"The Red Room†. They are very strange, say very little and are nameless. They represent the irrational. There are examples of irrational characters in the other stories. In â€Å"The Adventure of The Speckled Band† the irrational character is called Dr. Roylott, a mysterious person who you know little of. After coming back from India he allows animals he has brought back with him roam freely around his house. This is particularly relevant to the Victorian era as India was part of the English empire and was seen as a wild, uncivilised place, to reflect Dr, Roylott's character. The irrational character in â€Å"The Tell Tale Heart† is actually the narrator, who once again has no name. This character becomes insane and is obsessed with his guest's â€Å"vulture eye†. In the end he murders his guest and places him under the floor boards. The character is haunted by the beat of his victim's heart and he is forced to confess his crime. The way the text has been written also reflects the character as he repeats words and puts some in capital. In these stories there seems to always be a character that represents the rational and logical, in contrast to the irrational. An example of this is the narrator in â€Å"The Red Room†. He enters the mysterious house with a logical and scientific approach. He completely denies the possibilities of the super natural and heads to the haunted room completely calm expecting nothing out of the ordinary. However, he falls victim to the super natural spirits of the Red Room and fear overwhelms him. He is forced to believe that there is something unnatural in this room. This style of character is also portrayed in â€Å"The Adventure of The Speckled Band† as Inspector Holmes. He enters the crime scene with a rational approach. He uses logical methods to surveys his surroundings and solves the mystery. This would appeal to the Victorians attitude towards rationality Unlike â€Å"The Red Room† Sherlock Holmes solves the crime with rationality and does not fall victim to the irrational and super natural ideas, and logic triumphs. â€Å"The Tell Tale Heart† does not involve a main rational character, but the very presence of an officer causes the mad narrator to confess his crime. I will now look at the language the authors use. All three stories have a lot of dark adjectives that evoke an eerie atmosphere that really helps describe the mood of a scene. For instance in â€Å"The Red Room†, words like â€Å"pale† and â€Å"monstrous† are used. These really help create a sense of suspense by setting the scene. Colours are used frequently also. The use of varied sentence length is another technique used. In â€Å"The Adventure of The Speckled Band†, the author uses long detailed sentences to really describe the situation well and set a good picture of the story. This reflects Sherlock Holmes' character that looks at everything in detail. In â€Å"The Tell Tale Heart† and â€Å"The Red Room† the use of short sentences is used to build great tension and suspense. E.g. â€Å"I felt that I must scream or die! And now –again! –hark! Louder! Louder! Louder! Louder!† Another technique is the use of repetition. In â€Å"The Red Room†, the word â€Å"dark† is repeated a lot and so is the warning â€Å"This night of all nights†. This helps get the idea across by constantly hitting the reader with this information. This is also used in â€Å"The Tell Tale Heart† as a way of expressing the narrator's madness. In â€Å"The Adventure of The Speckled Band† the idea of murder is repeated. There is a wide use of similes and metaphors of darkness and fear in the stories. These can help describe the mood of the story. An example of this is in â€Å"like a ragged storm cloud sweeping out the stars† in â€Å"The Red Room†. Personification is also used as a good technique of description. â€Å"Little tongue of light† References to senses help describe the situation as well by giving a sensation that we can relate to like smell and touch. Now I will look at the setting. The setting of a story can help reflect the overall mood. A dark, old, gloomy house can create a feeling of dread and fear. Victorians were concerned with appearances and a derelict house was considered awful. In the description of a setting, pathetic fallacies can be used. A Pathetic fallacy is when the weather of a scene reflects the mood of man. For instance it says â€Å"the wind was howling outside and the rain was beating and splashing† in â€Å"The Adventure of The Speckled Band† , this creates a turbulent atmosphere that can suggest menace and murder. The structures of the stories are fairly similar also. They usually start with a description of characters and setting and an introduction to the plot to engage interest. The plot then unfolds and a dramatic event happens, the killing of the guest in â€Å"The Tell Tale Heart† or the events inside the haunted room in â€Å"The Red Room†. The plot unfolds or resolves and there is a period looking back. In â€Å"The Adventure of The Speckled Band† the crime is solved and in â€Å"The Tell Tale Heart† the mad-man confesses his crime. I find that there are various techniques used to create tension and suspense in these stories. Characters help reflect the atmosphere and mood of a story or scene and we can see a situation more clearly based on how a character reacts. The language is very important as it is how we read the story. Techniques such as personification and repetition can effectively create suspense and tension. The setting can also help reflect the mood of the story. And there is also the contrast between irrationality and rationality that appears throughout the stories. All these techniques create a powerful overall effect that appeals to the reader.

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Introductory Paper 1 RECORDING FINANCIAL TRANSACTIONS (INTERNATIONAL STREAM) In this January 2008 new edition †¢ Updated for IAS 1 (revised) †¢ Do you know? Checklists to test your knowledge and understanding of topics †¢ A question and answer bank †¢ The ACCA's pilot paper as a mock exam P R A C T I C E & R E V I S I O N BPP's i-Pass product also supports this paper. K I T FOR EXAMS IN 2008 First edition 2004 Fifth edition January 2008 ISBN 9780 7517 4816 1 (previous ISBN 9780 7517 3564 2) British Library Cataloguing-in-Publication DataA catalogue record for this book is available from the British Library Published by BPP Learning Media Ltd BPP House, Aldine Place London W12 8AA www. bpp. com/learningmedia Printed in Great Britain by W M Print Fredrick Street Walsall WS2 9NE Your learning materials, published by BPP Learning Media Ltd, are printed on paper sourced from sustainable, managed forests. ii All our rights reserved. 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The answers to past examination questions have been prepared by BPP Learning Media Ltd, unless where otherwise stated  © BPP Learning Media Ltd 2008 Contents Page Question index†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. v Using your BPP Practice and Revision Kit †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚ ¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ vi Important information for students sitting this exam in 2008 †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ ix Passing CAT exams How to revise †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. xiii How NOT to revise †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ iv How to PASS your exam †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. xv How NOT to PASS your exam †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. xvi Syllabus †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã ¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ xvii Approach to examining the Syllabus †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ 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¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ xvii Questions and answers Questions†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. 3 Answers †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. 37 Exam practice Practice questions and answers †¢ Questions †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. 61 †¢Answers†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚ ¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. 73 Mock exam †¢ Questions †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. 81 †¢ Answers†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã ¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 95 Review form & free prize draw iii QUESTION INDEX Question index Time Page number Marks llocation Mins Question Answer 16 19 5 37 9–15 14 17 7 38 16–23 16 19 8 39 24–38 30 36 9 41 39 2 2 11 43 40–44 10 12 15 44 45–49 10 12 15 44 50–54 10 12 16 45 55–62 16 19 17 46 63–68 12 14 18 47 69–74 12 14 19 48 75–79 10 12 20 49 Part A: Introduction to transaction accounting Business transactions and documentation Objective test questions 1–8 Assets, liabilities and the accounting equation Objective test questions Balance sheet and profit and loss account Objective test questions Recording, summarising and posting transactions Objective test questions Completing ledger accounts Objective test questionPart B: Recording and accounting for cash transactions Receiving and checking money Objective test questions Banking monies received Objective test questions Recording monies received Objective test questions Authorising and making payments Objective test questions Recording payments Objective test questions Maintaining petty cash records Objective test questions Bank reconciliations Objective test questions iv QUESTION INDEX Part C: Recording and accounting for credit transactions The receivables ledger Objective test questions 80–86 14 17 23 51 87–89 6 7 24 52 90–106 34 41 24 52 107–115 18 22 33 57 The payables ledgerObjective test questions Control accounts and the trial balance Objective test questions Part D: Payroll Recording payroll transactions Objective test questions Practice questions and answers Mixed bank 116–165 Mock exam Pilot paper 166–215 v QUESTION INDEX Using your BPP Practice and Revision Kit Aim of this Practice & Revision Kit To provide the practice to help you succeed in both the paper based and computer based examinations for Paper 1 Recording Financial Transactions (International). To pass the examination you need a thorough understanding in all areas covered by the syllabus and teaching guide.Recommended approach †¢ Make sure you are able to answer questions on everything specified by the syllabus and teaching guide. You cannot make any assumptions about what questions may come up on your paper. The examiners aim to discourage ‘question spotting'. In a paper that has objective test questions or a number of shorter questions, the examiner has the opportunity to test a wide area of the syllabus. Where there are long questions, a number of different issues can be brought in. And an area that has been tested in one sitting can still be tested again in the next sitting. Learning is an active process. Use the DO YOU KNOW? Checklists to test your knowledge and understanding of the topics covered in Paper 1 Recording Financial Transactions (International) by filling in the blank spaces. Then check your answers against the DID YOU KNOW? Checklists. Do not attempt any questions if you are unable to fill in any of the blanks – go back to your BPP Interactive Text and revise first. †¢ When you are revising a topic, think about the mistakes that you know that you should avoid by writing down POSSIBLE PITFALLS at the end of each DO YOU KNOW?Checklist. †¢ Once you have completed the checklists successfully, you should attempt the questions on that topic. Each section has a selection of OBJECTIVE TEST QUESTIONS and COMPULSORY WRITTEN QUESTIONS. Make good use of the HELPING HANDS provided to help you answer the questions. On questions that have been in past exam papers, we report ‘what the examiner said'. This shows you how students who sat the exam coped with the question and tells you what the pitfalls were and what the examiner was looking for. †¢ There is a mark allocation for each compulsory written question.Each mark carries with it a time allocation of 1. 2 minutes (including time for selecting and reading questions). A 15 mark question therefore should be completed in 18 minutes. For papers 6–10 each mark carries a time allocation of 1. 8 minutes. †¢ Once you have completed all of the questions in the body of this Practice & Revision Kit, you should attempt the MOCK EXAMS under examination conditions. These are the latest actual exams. Check your answers against our answers and apply the ACCA's Official marking scheme to find out how well you did.Please see the next section for important information concerning the 2008 exams. vi Important information vii viii IMPORTANT INFORMATION Important information for students sitting this exam in 2008 IAS 1 was revised in September 2007. This mainly affects terminology used in financial statements. This does not really affect CAT Paper 1 International apart from the ‘balance sheet’ may be called the ‘statement of financial position’. In this kit, we have shown both terms. Your examiner may use either. ix IM PORTANT INFORMATION x Passing CAT exams xi xii PASSING CAT EXAMS How to revise Plan your revisionAt the start of your revision period, you should draw up a timetable to plan how long you will spend on each subject and how you will revise each area. You need to consider the total time you have available and also the time that will be required to revise for other exams you’re taking. Practise Practise Practise The more questions you do, the more likely you are to pass the exam. Practising questions will mean that you’ll get used to the time pressure of the exam. When the time is up, you should note where you’ve got to and see how many questions you have completed. Revise enoughMake sure that your revision covers the breadth of the syllabus, as any topic an come up. However it is true that some topics are key – they are an important part of the syllabus or are a particular interest of the examiner – and you need to spend sufficient time revising these . Deal with your difficulties Difficult areas are topics you find dull and pointless, or subjects that you found problematic when you were studying them. You mustn’t become negative about these topics; instead you should build up your knowledge by reading the Passcards and using the Quick quiz questions in the Study Text to test yourself.When practising questions in the Kit, go back to the Text if you’re struggling. Learn from your mistakes Having completed a question you must try to look at your answer critically. As you go through the Kit, it’s worth noting any traps you’ve fallen into and referring to these notes in the days before the exam. Aim to learn at least one new point from each question you attempt. Complete the mock exam You should attempt the Mock exam at the end of the Kit under strict exam conditions, to gain experience of managing your time and producing answers. xiii PASSING CAT EXAMSHow NOT to revise Revise selectively Examiners are wel l aware that some students try to forecast the contents of exams, and only revise those areas that they think will be examined. In CBA questions come up in a random fashion and you cannot predict what will come up. Spend all the revision period reading You cannot pass the exam just by learning the contents of Passcards, Course Notes or Study Texts. You have to develop your application skills by practising questions. Audit the answers This means reading the answers and guidance without having attempted the questions.Auditing the answers gives you false reassurance that you would have tackled the questions in the best way and made the points that our answers do. The feedback we give in our answers will mean more to you if you’ve attempted the questions and thought through the issues. Get bogged down Don’t spend a lot of time worrying about all the minute detail of certain topic areas, and leave yourself insufficient time to cover the rest of the syllabus. Remember that a key skill in the exam is the ability to concentrate on what’s important and this applies to your revision as well.Overdo studying Studying for too long without interruption will mean your studying becomes less effective. A five minute break each hour will help. You should also make sure that you are leading a healthy lifestyle (proper meals, good sleep and some times when you’re not studying). xiv PASSING CAT EXAMS How to PASS your exam Prepare for the day Make sure you set at least one alarm (or get an alarm call), and allow plenty of time to get to the exam hall. You should have your route planned in advance and should listen on the radio for potential travel problems.You should check the night before to see that you have pens, pencils, erasers, watch, calculator with spare batteries, also exam documentation and evidence of identity. Plan your time You need to make sure that you will be answering the correct number of questions, and that you spend the right length o f time on each question – this will be determined by the number of marks available. Papers 1–5 are 2 hour papers, so each mark carries a time allocation of 1. 2 minutes. This means that a 2-mark question should be completed in 2. 4 minutes. Read the questions carefullyTo score well, you must follow the requirements of the question, understanding what aspects of the subject area are being covered, and the tasks you will have to carry out. Stay until the end of the exam Use any spare time to check and recheck your script. This includes checking you have filled out the candidate details correctly, you have labelled question parts and workings clearly, you have used headers and underlining effectively and spelling, grammar and arithmetic are correct. xv PASSING CAT EXAMS How NOT to Pass your exam Don’t do enough questions If you don’t attempt sufficient questions on the paper, you are making it arder for yourself to pass the exam on the questions that you do attempt. Failing to attempt all of the paper is symptomatic of poor time management. Rush through the questions without thinking about them properly If you don't understand a question, read it again before you start guessing. Get bogged down Each question is only worth 2 marks. If you really can't do it, move on. xvi PASSING CAT EXAMS Syllabus xvii PASSING CAT EXAMS xviii PASSING CAT EXAMS xix PASSING CAT EXAMS xx PASSING CAT EXAMS xxi PASSING CAT EXAMS xxii PASSING CAT EXAMS xxiii PASSING CAT EXAMS Approach to examining the SyllabusPaper 1 is a two-hour paper. It can be taken as a written paper or a computer based examination. The questions are objective test questions – multiple choice, number entry and multiple response. (See page xxv for frequently asked questions about computer based examinations. ) The exam is structured as follows: 50 multiple choice questions = 100 marks xxiv PASSING CAT EXAMS The Computer Based Examination The ACCA has introduced a computer based exa mination (CBE) for CAT Papers 1–4 (in addition to the conventional paper based examination). Computer based examinations must be taken at an ACCA CBE Licensed Centre.How does CBE work? †¢ Questions are displayed on a monitor †¢ Candidates enter their answer directly onto the computer †¢ Candidates have two hours to complete the examination †¢ When the candidate has completed their examination, the computer automatically marks the file containing the candidate's answers †¢ Candidates are provided with a certificate showing their results before leaving the examination room †¢ The CBE Licensed Centre uploads the results to the ACCA (as proof of the candidate's performance) within 48 hours Benefits †¢ Flexibility as a CBE can be sat at any time †¢Resits can also be taken at any time and there is no restriction on the number of times a candidate can sit a CBE †¢ Instant feedback as the computer displays the results at the end of the CBE †¢ Results are notified to ACCA within 48 hours †¢ Extended closing date periods (see ACCA website for further information) CBE question types †¢ Multiple choice – choose one answer from four options †¢ Multiple response 1 – select more than one response by clicking the appropriate tick boxes †¢ Multiple response 2 – select a response to a number of related part questions by choosing one option from a number of drop down menus Number entry – key in a numerical response to a question CAT CBE You will have two hours in which to answer a number of questions, which are worth a total of 100 marks. See the ACCA website for a demonstration and up to date information (www. acca. org. uk/colleges/cbe_demo). xxv PASSING CAT EXAMS Tackling Multiple Choice Questions MCQs feature in both the paper and computer-based papers. The MCQs in your exam contain four possible answers. You have to choose the option that best answers the question. The t hree incorrect options are called distracters. There is a skill in answering MCQs quickly and correctly.By practising MCQs you can develop this skill, giving you a better chance of passing the exam. You may wish to follow the approach outlined below, or you may prefer to adapt it. Step 1 Skim read all the MCQs and identify what appear to be the easier questions. Step 2 Attempt each question – starting with the easier questions identified in Step 1. Read the question thoroughly. You may prefer to work out the answer before looking at the options, or you may prefer to look at the options at the beginning. Adopt the method that works best for you. Step 3 Read the four options and see if one matches your own answer.Be careful with numerical questions as the distracters are designed to match answers that incorporate common errors. Check that your calculation is correct. Have you followed the requirement exactly? Have you included every stage of the calculation? Step 4 You may find that none of the options matches your answer. †¢ †¢ †¢ Re-read the question to ensure that you understand it and are answering the requirement Eliminate any obviously wrong answers Consider which of the remaining answers is the most likely to be correct and select the option Step 5 If you are still unsure make a note and continue to the next questionStep 6 Revisit unanswered questions. When you come back to a question after a break you often find you are able to answer it correctly straight away. If you are still unsure have a guess. You are not penalised for incorrect answers, so never leave a question unanswered! After extensive practice and revision of MCQs, you may find that you recognise a question when you sit the exam. Be aware that the detail and/or requirement may be different. If the question seems familiar read the requirement and options carefully – do not assume that it is identical. xxvi PASSING CAT EXAMS Using your BPP productsThis Kit gives you the question practice and guidance you need in the exam. Our other products can also help you pass: †¢ Learning to Learn Accountancy gives further valuable advice on revision †¢ Passcards provide you with clear topic summaries and exam tips †¢ Success CDs help you revise on the move †¢ i-Pass CDs offer tests of knowledge against the clock †¢ Learn Online is an e-learning resource delivered via the Internet, offering comprehensive tutor support and featuring areas such as study, practice, email service, revision and useful resources You can purchase these products by visiting www. bpp. om/mybpp. Visit our website www. bpp. com/acca/learnonline to sample aspects of Learn Online free of charge. xxvii PASSING CAT EXAMS xxviii Question bank 1 2 QUESTION BANK DO YOU KNOW? – INTRODUCTION TO TRANSACTION ACCOUNTING Check that you can fill in the blanks in the statements below before you attempt any questions. If in doubt, you should go back to your BPP Intera ctive Text and revise first. †¢ †¢ †¢ Whenever property changes hands there has been a †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. . Business transactions are subject to †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦law. A cash transaction is one where the †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. †¦ †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. . †¢A credit transaction is †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ †¦ †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. †¦ . †¢ †¢ Transactions with consumers are subject to †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ †¦Ã¢â‚¬ ¦.. legislation. †¢ The purpose of the accounting system is to †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. , †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. and †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ the information contained in the documentation generated by transactions. A discount is a reduction in the price of goods below the amount at which those goods would normally be sold to other customers of the supplier. – – †¢ A †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. is a reduction in the amount of money demanded from a customer. A †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ is an optional reduction in the amount of money payable by a customer. Many business transactions involve sales tax. – †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ is sales tax charged on goods and services sold by a business. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. is sales tax paid on goods and services bought in by a business. TRY QUESTIONS 1 TO 8 †¢ †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ is the excess of income over expenditure. When expenditure exceeds income, the business is running at a †¦Ã¢â‚¬ ¦. . †¢ †¢ A business must always be treated as a separate entity from its owners when preparing accounts. The accounting equation is that the assets and liabilities of a business must always be †¦Ã¢â‚¬ ¦. . – †¢ Assets = (Capital introduced + retained profits – drawings) + liabilities Double entry bookkeeping reflects the fact that for every debit, there is an equal †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. Therefore the total value of debit entries will always be equal to the total value of credit entries. TRY QUESTIONS 9 TO 15 †¢ A †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. is a statement of the assets, liabilities and capital of a business at a given point in time. – – – †¢ †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦are for use within a business. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ are used to generate cash. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ are payables of the business, payable within a year. An income statement is a statement which matches †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ with the †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ . TRY QUESTIONS 16 TO 23 †¢ Books of †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ are used to keep records of †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ . Examples include the sales day book, the †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. day book and the cash book. †¢ †¢ †¢ Entries are †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. rom the day books to the †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ ledger. Accounting packages can update ledgers simultaneously if the ledgers are†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ . Customer and supplier information which is stored may be subject to †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. legislation. TRY QUESTIONS 24 TO 39 †¢ Possible pitfalls Write down the mistakes you know you should avoid. 3 QUESTION BANK DID YOU KNOW? – INTRODUCTION TO TRANSACTION ACCOUNTING Could you fill in the blanks? The answers are in bold. Use this page for revision purposes as you approach the exam. †¢ †¢ †¢ Whenever property changes hands there has been a business transaction. Business transactions are subject to contract law.A cash transaction is one where the buyer pays cash to the seller at the time the goods or services are transferred. †¢ †¢ †¢ A credit transaction is a sale or purchase which occurs some time earlier than cash is received or paid. †¢ A discount is a reduction in the price of goods below the amount at which those goods would normally be sold to other customers of the supplier. Transactions with consumers are subject to sale of goods legislation. The purpose of the accounting system is to record, summarise and present the information contained in the documentation generated by transactions. – – †¢A trade discount is a reduction in the amount of money demanded from a customer. A cash discount is an optional reduction in the amount of money payable by a customer. Many business transactions involve sales tax. – – Output tax is sales tax charged on goods and services sold by a business. Input tax is sales tax paid on goods and services bought in by a business. TRY QUESTIONS 1 TO 8 †¢ Profit is the excess of income over expenditure. When expenditure exceeds income, the business is running at a loss. †¢ †¢ A business must always be treated as a separate entity from its owners when preparing accounts.The accounting equation is that the assets and liabilities of a business must always be equal. – †¢ Assets = (Capital introduced + retained profits – drawings) + liabilities Double entry bookkeeping reflects the fact that for every debit, there is an equal credit. Therefore the total value of debit entries will always be equal to the total value of credit entries. TRY Q UESTIONS 9 TO 15 †¢ A statement of financial position (balance sheet) is a statement of the assets, liabilities and capital of a business at a given point in time. – – – †¢ Non-current assets are for use within a business.Current assets are used to generate cash. Current liabilities are payables of the business, payable within a year. An income statement is a statement which matches revenue with the costs of earning it. TRY QUESTIONS 16 TO 23 †¢ Books of prime entry are used to keep records of source documents. Examples include the sales day book, the purchase day book and the cash book. †¢ †¢ †¢ Entries are posted from the day books to the nominal ledger. Accounting packages can update ledgers simultaneously if the ledgers are integrated. Customer and supplier information which is stored may be subject to data protection legislation.TRY QUESTIONS 24 TO 39 †¢ Possible pitfalls – – – – 4 Confusing cas h and credit transactions Confusing trade and cash (or settlement) discounts Ignoring sales tax in double entry bookkeeping Not being able to distinguish between non-current and current assets QUESTION BANK 1 Which of the following correctly describes the function of a credit sales invoice which a customer has received from a supplier? A B C D It is a receipt for money paid. It is a demand for immediate payment by the supplier. It is a record of goods purchased by the customer. It is a demand for payment within an agreed time from the supplier.Approaching the answer Use this answer plan to construct your answer if you are stuck. Step 1 If you have never done a Multiple Choice Question (MCQ) before, do not panic! The chances are that you will have done something similar in a magazine quiz or seen a television quiz programme in the same format (eg Who wants to be a millionaire). The principal is the same for these MCQs. You are given four possible answers, one is correct and the other three are wrong (distracters). Step 2 Step 3 Step 4 Step 5 Read the question and work out what is required. Try not to read the possible answers at this stage.Re-read the question and decide on your own answer. Read the four options and see if one matches your own answer. If yes, then select that option. If none of the options matches (or is close to) your answer, adopt the following method. – – Exclude the obvious wrong answers – Step 6 Re-read the question to ensure that you understand it and are answering the correct requirement Consider which of the remaining answers is the most likely to be correct If you are still in doubt, remember that you will not be penalised for a wrong answer in the exam. You just will not get any marks for a wrong answer.Therefore, if you really do not know, a guess is better than leaving out a question. However, if you are guessing, do not think that as the last few answers have been (a), (b) and (c) that the answer must be (d)! T he examiner may well have decided that the correct answer to every question is (a). Notes (a) In this kit, if you find that you are guessing the answers to most of the questions, then you need to go back to your Interactive Text and revise. (b) In the exam, you could leave any questions that you are having trouble with and do all the questions that you can answer fairly easily.You should then have time at the end to go back and deal with the problem questions. Remember that you have 2. 4 minutes per question. If you spend 2 minutes on each question, this will leave you 20 minutes at the end to go back over troublesome questions. 2 Which of the following correctly describes the function of a credit note issued by a supplier to one of its customers? A B C D A demand for payment. An agreed allowance which can be deducted from the next invoice payment. A loan available to the customer. A document used by the supplier to cancel part or all of a previously issued invoice. 5 QUESTION BANK 3Which of the following correctly describes the term ‘debit note'? A B C D 4 It is issued by a supplier to a customer to demand payment in full for goods supplied. It is issued by a customer to a supplier to request a credit note. It is issued by a customer when goods are delivered. It is issued by a customer to a supplier to cancel an invoice received. Which of the following correctly explains the term ‘trade discount'? A B A price reduction which a supplier agrees with all customers in a particular trade. C A price reduction which a supplier agrees with an individual customer after an invoice has been sent at full price.D 5 A reduction in the amount of an invoice which a customer will pay. A reduction in the invoice price by a supplier because of the nature of the business with an individual customer. Which of the following best explains sales tax? A B A tax levied on the sale of goods and services which is administered and collected by the government. C A tax levied o n the sale of goods and services which is administered by the government. D 6 A tax on business profits. A tax levied on the sale of goods and services which all businesses must pay. The term ‘tax point' in connection with sales tax signifies?A B C D 7 The date on which a transaction took place for sales tax purposes. The location of a sales tax registered business. Entering into a sale transaction which is subject to sales tax with a customer. The suppliers address quoted on a tax invoice. What is the main purpose of an accounting system in a business? A B To calculate the tax payable by a business. C To record, summarise and present information from documentation generated by business transactions. D 8 To generate the business accounts. To enable the owner to know if the business is trading profitably.X Co purchases goods with a list price of $100,000 subject to a 5% trade discount. X Co is allowed 2? % cash discount for payment within 30 days from invoice date. Assuming the discount is taken, how much will X pay? (Ignore sales tax). A B C D 6 $92,625 $102,375 $97,500 $95,000 QUESTION BANK 9 Which of the following best explains the term ‘current asset'? A B C D 10 X starts a business with $50,000 cash, buying inventory $10,000 from cash and paying business expenses of $1,000. Inventory is purchased on credit for $5,000. Following these transactions, what is the capital of X's business?A B C D 11 Credit entries record increases in capital or liabilities. Credit entries record decreases in assets. Credit entries record increases in profits. Credit entries record increase in expenses. Which of the following correctly records the repayment of a loan of $10,000 plus outstanding interest $500? A B C D 15 It records an increase in assets. It records a business expense. It records an increase in the liabilities of a business. It records a decrease in the liabilities of a business. Which of the following statements concerning a credit entry is incorrect? A B C D 14Assets decrease, liabilities increase. Capital decreases, liabilities increase. Capital increases, liabilities decrease. Assets decrease, capital decreases. Which of the following statements concerning a debit entry is incorrect? A B C D 13 $39,000 $49,000 $50,000 $54,000 A business receives an accountant's bill for $500. Which of the following statements correctly shows the effect upon the accounting equation of the business, assuming the bill is unpaid? A B C D 12 An asset currently in use by a business. Something a business has or uses, which is likely to be held only for a short time.An amount owed to somebody else which is due for repayment soon. Money which the business currently has in its bank account. Assets – $10,500, capital – $10,500 Assets + $10,500, Liabilities + $10,500 Assets – $10,500, Liabilities – $10,000, Expenses + $500 Assets – $10,500, Liabilities – $10,500 A trade receivable is? A A person owing money to the business in return for goods supplied. B A person to whom the business owes money in return for goods supplied. C A person to whom the business owes money which was lent to finance the trading operations of the business. DA person who has purchased goods from the business. 7 QUESTION BANK 16 Which of the following is an example of an item of revenue expenditure? A B C D 17 A business makes cash sales of $5,000 and credit sales of $3,000 in a month. All the inventory purchased at a cost of $4,000 was sold, business expenses amounting to $500 were paid and the proprietor took out $300 for living expenses. $600 was owing in respect of the inventory purchased and sold. What was the net profit in the month? A B C D 18 Sales less expenses. Net profit less expenses. Sales less purchase cost (or production cost) of goods sold.Sales less overheads. Which of the following is not an example of an administration overhead? A B C D 22 A bank overdraft. Capital. Goodwill. A loan from a director o f the company repayable in two years' time. The gross profit of a retail/manufacturing business is? A B C D 21 Debit machinery $550, credit cash $550. Debit cash $550, credit machinery $550. Debit machinery $500, credit cash $550, debit insurance $50. Debit cash $550, credit machinery $500, credit insurance $50. Which of the following is a current liability? A B C D 20 $4,100 $3,500 $3,200 $500A business buys a machine for $500 (cash) and pays machinery insurance $50 (cash). Which of the following shows the correct double entry for this transaction? A B C D 19 Insurance of goods in transit to customers. Import duties charged on a new non-current asset for the business. Wages of employees installing a new non-current asset into the business premises. A new delivery van. Carriage inwards on purchases. Postage. Depreciation of the office computers. The accountant's salary. Where do drawings appear in the income statement and statement of financial position (balance sheet)?A B They do n ot appear in the income statement, they are deducted from owner's capital on the statement of financial position (balance sheet). C They do not appear in the statement of financial position (balance sheet) or income statement as they do not represent a business related item. D 8 They do not appear in the statement of financial position (balance sheet), they are an expense in the income statement. They do not appear in the income statement and are added to owner's capital on the statement of financial position (balance sheet). QUESTION BANK 23Why is it important that a business distinguishes between current and non-current liabilities in its statement of financial position (balance sheet)? A B So that users of the financial statements can assess the ability of the business to continue as a going concern. C So that users of the financial statements can assess the level of business debt due for repayment within a fairly short time. D 24 So the owners know how much is owed by the busine ss at all times. So that users of the financial statements can assess the solvency of the business. Which of the following statements is correct? A BPurchase invoices are recorded in the purchase daybook and are summarised and posted to the payables ledger. C Cash received is recorded in the cash book and posted to the journal. D 25 Sales invoices are recorded in the sales returns daybook and are summarised and posted to the receivables ledger. Adjustments to the financial accounts are recorded in the cash book and summarised and posted to the nominal ledger. Which of the following is an example of a prime record not prepared by the business? A B C D 26 The cash book. The bank statement. The sales day book. The purchase returns day book.Y Co keeps a receivables ledger control account as part of its accounting system. Invoices totalling $5,000 are raised in March and customers pay cash $3,000 for invoices having face values of $3,100 (discount $100). Which of the following entries co rrectly record these transactions? A B Debit receivables ledger control $5,000, credit sales $5,000, debit cash $3,000, credit receivables ledger control $3,100, debit discount allowed $100. C Debit sales $5,000, credit receivables ledger control $5,000, debit cash $3,000, debit discount allowed $100, credit receivables ledger control $3,100. D 7 Debit receivables ledger control $5,000, credit sales $5,000, debit cash $3,000, credit discount allowed $100, credit receivables ledger control $3,000. Debit receivables ledger control $5,000, credit sales $5,000, debit cash $3,000, credit receivables ledger control $3,000. In the receivables ledger of X Co, the account of Y Co has a credit balance of $5,000. Which of the following is a plausible explanation for this? A B C D Y Co has been sent an invoice for $5,000. Y Co has supplied goods to X Co and these have been correctly recorded by X Co. Y Co has paid X Co $5,000 twice in error.Y Co has an overdue balance of $5,000 owing to X Co. 9 QUESTION BANK 28 Which of the following statements concerning the receivables ledger control account is incorrect? A B It makes the detection of errors easier. C It helps to reduce the chance of a fraud in relation to transactions between the business and its customers. D 29 It helps to ensure that all transactions with customers have been correctly recorded. It ensures that errors cannot occur in relation to transactions between the business and its customers. A sales tax registered business sells goods $1,200 plus $210 sales tax and purchases goods costing $200 plus sales tax $35.Assuming these are the only transactions in the sales tax period and that input tax is fully recoverable, how much sales tax is due/payable to/from the government? A B C D 30 Payable $175. Recoverable $175. Payable $210. Payable $245. Which of the following statements is correct? A B A machine is purchased for $200 plus sales tax $35. The machinery account is debited with $200 and the sales tax account d ebited with $35. The sales tax is irrecoverable. C If the sales tax account has a debit balance at the end of the sales tax quarter, the balance is recoverable from the government. D 31Output tax charged to a customer is debited to the sales tax account. The sales figure in the income statement of a sales tax registered business includes sales tax. Accounts are classified according to the nature of the transactions which are recorded in them. Which of the following classifications is incorrect? A B C D 32 Which of the following statements best explains the term ‘memorandum account'? A B C D 33 One used for the correction of errors. One use to record transactions between the business and its proprietor(s). An account used to record information, which does not form part of the double entry system.An account used to summarise transactions before they are posted to the ledgers. A machine (cost $5,000) is bought on credit from X. Subsequently, $1,000 of the debt to X is paid by che que. Which of the following correctly records the transactions? A B C D 10 Insurance is recorded in a nominal ledger account. Rents received are recorded in a nominal ledger account. Sales transactions with individual customers are recorded in a personal ledger. Control accounts are kept in the personal ledgers. Debit X $5,000, credit machine $5,000. Debit bank $1,000, credit X $1,000. Debit X $5,000, credit machine $5,000.Debit X $1,000, credit bank $1,000. Debit machine $5,000, credit X $5,000. Debit bank $1,000, credit X $1,000. Debit machine $5,000, credit X $5,000. Debit X $1,000, credit bank $1,000. QUESTION BANK 34 The total of a discounts allowed column in a cash book is? (assume a control account is kept) A B C D 35 A firm keeps an analysed cash book containing discount received and allowed columns. At the end of an accounting period discounts received totalled $525 and discounts allowed $326. Which of the following correctly shows the treatment of these totals? A B C D 36 Sales returns day book.Nominal ledger. Sales day book. Purchase returns day book. Which of the following should appear on the credit side of a suppliers account in the payables ledger? A B C D 39 Sales returns day book. The journal. The cash book. The purchase returns day book. Credit notes sent out are recorded in which prime entry record? A B C D 38 Debit discount received $525, credit discount allowed $326. Debit discount allowed $525, credit discount received $326. Credit discount received $199. Debit discount allowed $326, credit discount received $525. Returns outwards are recorded in which prime entry record?A B C D 37 Credited to discounts allowed and debited to sales. Debited to sales and credited to cash. Debited to discount allowed and credited to receivables ledger control account. Debited to cash and credited to sales. Payments made. Discounts allowed. Discounts received. Purchase invoices received. The following entries appear in a cash account in March; payments by cu stomers $15,000, rents received $250, insurance paid $150, drawings $700, capital paid in $2,000. The balance at 1st March was $2,000 (in hand) what was the closing balance at 31st March? A B C D $14,400 $18,400 $15,800 $10,400

Project Management Concepts Coursework Example | Topics and Well Written Essays - 1500 words

Project Management Concepts - Coursework Example The present study has been conducted in lieu to analyze the critical factor related to the successful execution of a project. The present study consists of two divisions; the first part consists of various stages of a project life cycle while the second part of the study deals with the preparation of a project plan for KFC Hale (Kousholt, 2007, p. 121) Task-1 Project life cycle brief Before getting in to explaining the case of project life cycle through practical example it is important to provide a brief overview of a project life cycle. A project life consists of four different stages namely initiation, planning, execution and evaluation. The initiation phase begins with defining the scope and purpose of the project. The first step of the planning phase is creation of the detailed project plan. The execution phase of the project includes the explanation of the deliverables by the project manager. It also includes the monitoring and control of the project delivery. The project evalu ation or implementation phase is carried out in order to determine the overall success of the project (Biswas, 2011, p. 105). Example The XYZ manufacturing company LTD is a small and medium scale computer manufactures. The company is looking to achieve process efficiency by reducing product delivery time and inventory costs. The company has hired a project consultant to provide guidance for the project throughout the life cycle of the project. Initiation This phase involves defining the purpose and the scope of the project. In this particular case the main goals of the project is to provide improved system and controlling the inventory as well as reduce the product delivery systems. The project would look to provide a modularized, flexible bill of material system to reduce the support cost. The objectives of the project would be to achieve inventory cost reduction of 25% of the display, improve average days to deliver the displays from eight to three days and server delivery to ten to five days (Kloppenborg, 2011, p.345) Planning The planning phase would involve the creation of a set of planning documents. The main objective of the phase is to create a project plan to identify the work breakdown structure or WBS of the key activities needed to complete the project. Project ID Deliverable Due Date Display Division goes live Complete inventory module Complete Bill of material module Complete order entry module Finalize testing and training 05/01/13 08/04/13 11/09/13 05/01/14 Server Division Live Complete inventory module Complete Bill of material module Complete order entry module Finalize testing and training 01/06/13 02/07/13 03/09/13 05/01/13 The planning phase would also require human resource planning as well as financial planning. The brief overview has been given blow: Execution Phase During the execution phase the project deliverables are physically built and presented for the acceptance of the client Activity Description Ownership Identification In the beginning of the project the major risks would be documented for the purpose of tracking. Specific management team is responsible for developing key project management strategies to establish the possible risks.  

Eviews exercise Assignment Example | Topics and Well Written Essays - 1000 words

Eviews exercise - Assignment Example The p-value for the F-statistic is 0.000 (a value less than 5% significance level), we therefore reject the null hypothesis and conclude that the model is fit at 5% significance level. The value of R-squared is 0.5738; this implies that 57.38% of variation in the dependent variable (children) is explained by the six explanatory variables in the model. It is important also to note that the coefficients for the six explanatory variables are all significant at 5% significance level. The coefficient for electric () is -0.2401; this implies that for any unit increase in electric we expect the dependent variable (children) to decrease by 0.2401. Similarly, the coefficient for TV () is -0.1837; this implies that for any unit increase in TV values we expect the dependent variable (children) to decrease by 0.1837. The p-values for the coefficients () are 0.0019 and 0.045 respectively. This shows that the two variables are significant at 5% significance level. The mean for the number of children among the urban residents is 1.988 while that of non-urban residents is 2.567. To check for significant difference we look at the t-test; the p-value is 0.000 (a value less than 5% significance level) we therefore reject the null hypothesis and conclude that there is significant difference in the fertility among the urban and ono-urban residents. Fertility rate is high among the non-urban residents as compared to the urban residents. The table below represents the regression results dropping the variable, urban. By dropping the urban, we observe some significant changes in the coefficients. However, all the coefficients remain to be significant at 5% significance

Organ Transplant Research Paper Example | Topics and Well Written Essays - 1000 words

Organ Transplant - Research Paper Example In the U.S alone over 28,000 patients under transplant surgeries and over half of these surgeries are kidneys transplants while a quarter are liver transplants. Process of Organ Transplantation Organ transplantation calls for therapeutic usage of organs to replace a non-functional organ. However, the medical process is quite complex since organ transplantation comes with its own bag of complications and challenges. Keeping aside the legal issues and paperwork involved, the first step i.e. procurement of a healthy donor is a mammoth task since it care should be taken that the blood types of the recipient as well as the donor matches since â€Å"fate of a graft depends not only on excellent surgery with avoidance of damage to the organ in the process, but, as indicated above, the degree of HLA matching of donor and recipient is crucial in any approach to tolerance† (Calne, 2005, p1979). One a suitable candidate is found the healthy organ is harvested carefully and the damaged or gan in the recipient’s body is surgically replaced with the new healthy organ. Post-surgery, the newly replaced organ is kept under observation to detect rejection by the recipient’s body. Immunosuppressant drugs are administered to help the body accept the new organ and gradually integrate it in the patient’s body as its own. ... Such phenomena lead to organ rejection or blood transfusion reaction. Heavy immunosuppressant drugs are therefore administered after a transplant surgery. Therefore, it is necessary to match the donor and receiver’s blood so that the organ acceptation by the receiver’s body is smoother. The rejection mechanism of allograft kidney transplantation was studies and it was seen that â€Å"the most common form of acute allograft rejection is initiated when donor alloantigens are presented to the T lymphocytes of the recipient by antigen-presenting cell (APC’s) â€Å"(Schwartz, 2010, p1453). A new study shows that Jagged2 plays an important role in accelerating heart transplants or cardiac tissue grafts since its signaling affects the acceptation rate of graft by regulating interleukin-6 (Riella et al, 2013, 1449). Ethics and Importance of Organ Donation Becoming a donor is a tough choice for many. There are 2 types of donor-living donor and deceased donor. Organ dona tion is an important choice that can save a lot of lives however, organ donation, in many parts of the world, has rapidly emerged into a trade. For example, poor people sell one of their kidneys to the rich and since The risk involved in nephrectomy is not in itself high, and most people regard it as acceptable for living related donors (Radcliffe, 1998, p1951). However some people find the procedure too invasive and thereby refuse the whole idea of organ transplantation (NHMRC,1997,P12). Brain death and organ donation Organs are procured from cadavers however brain dead individuals provide fresher organs for harvest. This, stirs up an ethical issue since complete loss of brain function needs to

Logitech International SA Case Study Example | Topics and Well Written Essays - 500 words

Logitech International SA - Case Study Example The ability to innovate is a key success factor which determines the performance of a business organization (Logitech Annual Report 2007). Bringing the products in the market at the right time enables a company to outperform its competitors and survive in a very risky market. Logitech is operating in a global landscape exposing it to the fluctuations of exchange rates (Logitech Annual Report 2007). This exchange rate risk makes the company vulnerable to the changes in value of currencies. For instance, the weakening of the dollar due to the economic recession makes its income in the United States lower when expressed in Swiss franc. This in turn can make investors wary in investing in Logitech noting that exchange rate fluctuations can shrink the company's revenues and profits when expressed in Swiss francs. Economically speaking, the company is also exposed to the recession in the United States and the food crisis happening in Asia. It should be noted that these are Logitech's major markets. As the disposable income of consumers in these regions is squeezed, IT products become unappealing as they turn to allocating budgets for basic necessities like food and medicine. The whole IT industry is poised to benefit from the economic development of countries like China and India.

Religion Essay Example | Topics and Well Written Essays - 1000 words - 8

Religion - Essay Example However, the activities of the believers in all areas of public life are subjected to the inverse effect of the objective factors in the development of the economy, politics and culture. Thus we can observe an "imposition" of religious attitudes on other social relations. The aim of this work is to analyze the influence of religion on the American society. Religion affects the society according to its specific features, reflected in doctrine, worship, organization, ethics, rules of relationship to the world and so forth. It is a systemic entity, which comprises a number of elements and conditions, representing consciousness with its features and levels of religious attitudes and activities. Religious writings have also undertaken a lot of changes during the evolution processes. â€Å"Since the Reformation denominatiolism has been the characteristic expression of Christianity on its ecclesiastical side. The right of private judgment and freedom from ecclesiastical superiors, that priceless boon of modern believers, has led to great variety in the interpretation of the New Testament† (Mullins, E. Y., 1908, 12). Thus, the views of religion in relation to different branches of the American society have been constantly updated. According to Gallup institute, the influence of religion on the American society weakens every year. Howev er, people still express the need for faith. It indicates the strength of the religious foundations of American society and shows that public state in relation to faith is much more important than the individual one. On a support telephone line opposite the United Methodist Church in Newtown (Connecticut) secured a star with the word "Love". This church helps people to recover from the tragedy of December 2012, when the criminal shot 20 children and 6 adults at the local elementary school. The church was opened for everyone to pray. The congregation brought food and provided the psychological support

Managing Growth Assignment Essay Example | Topics and Well Written Essays - 500 words

Managing Growth Assignment - Essay Example apitalizing on supplier discount and reducing the inventory because most of long-term assets are inflexible and may â€Å"lock in† small companies operations in terms of finance and this has serious consequences on the company’s returns considering their small working capital. Considering that income statement basically looks at revenue, expenses and profit or loss made, balance sheet will assist in tracking changes in sales revenue and expenses along the three phases in a simulation of 10 years and indicate the financial condition of the company in each phase. This will help business managers to explain to the business lenders and every investors interested to have their shares in the company how adapted new mechanisms such as effectiveness of advertising methods to attract new customers, increase in customers discounts such as after-sale services has changed sales and expenses that reciprocate a change in assets and liabilities of the business. This information once put in inventory records will help business lenders and shareowners understand the effects in order to assess the health of the business. Therefore, when the company has a positive financial statement, there is an expectation of increase in working capital resulting from increase in net wort h of the company that attract more business lenders and shareowners who become confident of going deep into their pockets to invest to a company with favorable net worth. This will help to optimize on external credit provided by business lenders and shareowners to expand business operations in order to increase profit which is the core objective of every business enterprise (Scott, 2005). The purpose of considering taking opportunities that will enable a small business to win many new customers, capitalize on suppliers discount and reducing inventory is because these are transactions that often affects the cash flow of a business and are neither reported in the income statement nor balance sheet but are

Population Control Essay Example for Free

Population Control Essay INTRODUCTION The myth of overpopulation is one of the most pervasive myths in Western society, so deeply ingrained in the culture that it profoundly shapes the cultures world view. The myth is compelling because of its simplicity. More people equal fewer resources and more hunger, poverty, environmental degradation, and political instability. This equation helps explain away the troubling human suffering in that ‘other’ world beyond the neat borders of affluence. By procreating, the poor create their own poverty. We are absolved of responsibility and freed from complexity. The population issue is complex. Hartmann (1995) asserts that to put it into proper perspective requires exploring many realms of human experience and addressing difficult philosophical and ethical questions. It entails making connections between fields of thought that have become disconnected as the result of narrow academic specialization. It demands the sharpening of critical facilities and clearing the mind of received orthodoxies. And above all, it involves transcending the alienation embodied in the very terms ‘population bomb’ and ‘population explosion’. Such metaphors suggest destructive technological processes outside human control. But the population issue is about living people, not abstract statistics. PROBLEMS ASSOCIATED WITH POPULATION CONTROL The myth of overpopulation is destructive because it prevents constructive thinking and action on reproductive issues. Instead of clarifying our understanding of these issues, it obfuscates our vision and limits-our ability to see the real problems and find workable solutions. Worst of all, it breeds racism and turns womens bodies into a political battlefield. It is a philosophy based on fear, not understanding. Now this picture both the population predictions and the social predictions are challenged by those who argue especially against compulsory population controls. It is argued that we do not have accurate figures showing the number of people now existing in the world, that we have no reliable way of forecasting future population growth, that there is no acceptable standard prescribing optimum population size, and that although the pressures of population may contribute to some social ills, they are not the primary cause of them. Those who respond to the population problem in this way point the finger in other causal directions to account for environmental decay to our economic system, which encourages environmental destruction, to our technology which is responsible for high-polluting individualized transportation, and to our minimal emphasis on public or mass transit and so on. They also point to the fact that some nutrition experts give us assurance that food resources exist which would permit the feeding of the worlds population even if it doubled. ALLEVIATING SOCIAL ILLS THROUGH POPULATION CONTROL The point is, this argument continues, that a number of voluntary moves can be undertaken to mitigate whatever causal influences population growth has on our social ills. We can produce more food, redistribute people, provide meaningful jobs for women outside the home, provide family planning programs, contraceptive information and services, early abortions, voluntary sterilization, and so on. Anything short of government coercion. Anything short of violating or overriding what is taken to be a fundamental moral and constitutional right the right to procreate and to have as many children as one wants. Gordon (2002) relates in her book that population control measures would alleviate certain local pockets of poverty, as population excess was relative, not just to the means of subsistence, but also to the system of control over the means of subsistence. In the same light, population control has always been closely associated with economic, moral and feminist issues in the United States. Many had also become aware that development by itself was not a magical solution to rapid population growth. The idea of social reform in early twentieth-century America was embedded in the larger understanding that scientific principles could and should be applied in an effort to alleviate social ills. The great social ills we face today: poverty, war, hunger, disease and ecological degradation are clearly rooted from the sheer effects of population excess to the global situation, which is why the direct solution to the problem, which is population control, is the first and most potent step to take towards lessening the evil impacts of said social ills to the global community. Although many critics claim that overpopulation has been the famous scapegoat for society’s ills, the fact that population could be controlled to a manageable degree could and would facilitate a general ease in the social inequalities being experienced by the world over due to the scarcity of resources available to the privileged few who has the means and the power to be in charge of the distribution or even the consumption of such scant resources. The growth of population very rapid in the less-developed countries, but not negligible in most developed countries, either will continue to compound the predicament by increasing pressure on resources, on the environment, and on human institutions. Rapid expansion of old technologies and the hasty deployment of new ones, stimulated by the pressure of more people wanting more goods and services per person, will surely lead to some major mistakes actions whose environmental or social impacts erode well-being far more than their economic results enhance it. This gloomy prognosis, to which a growing number of scholars and other observers reluctantly subscribes, has motivated a host of proposals for organized evasive action: population control, limitation of material consumption, redistribution of wealth, transitions to technologies that are environmentally and socially less disruptive than todays, and movement toward some kind of world government, among others. Implementation of such action would itself have some significant economic and social costs, and it would require an unprecedented international consensus and exercise of public will to succeed. Throughout its history, the emphasis and primary concern of the population control movement has been the welfare of the family; it has stressed the economic, educational, and health advantages of well-spaced, limited numbers of children. Population control cannot be achieved in a social or economic vacuum, of course. To formulate effective population control measures, much greater understanding is needed about all peoples attitudes toward reproduction, and how these attitudes are affected by various living conditions, including some that seem virtually intolerable to people in developed countries. Even more, it is essential to know what influences and conditions will lead to changes in attitudes in favor of smaller families. OUTLINE INTRODUCTION PROBLEMS ASSOCIATED WITH POPULATION CONTROL ALLEVIATING SOCIAL ILLS THROUGH POPULATION CONTROL WORKS CITED Hartmann, B. (1995). Reproductive Rights and Wrongs: The Global Politics of Population Control. Boston, Massachusetts: South End Press. Gordon, L. (2002). The Moral Property of Women: The History of Birth Control Politics in America. Chicago, Illinois: University of Illinois Press.

Business communication Essay Example for Free

Business communication Essay SNC-Lavalin is one of the largest engineering companies in Canada, and one of the largest all around the world, however, failed to effectually communicate and face communication problem. This analysis report contains communication problems and influences on company. Additional information related to causes and symptoms of communication problem. Likewise, communicate with stakeholder groups result in concerns, and SNC-Lavalin use different communication model to deal with each group. The main communication problem is bypassing and different frames of reference. In communication process, bypassing can result in miscommunication, because the CEO and employee do not have the same symbolic meanings and bring own biases in any communication. Due to the longer lines of communication between CEO and employee, the message could be distorted. This problem impact on company fund missing and mystery payment, also, SNC-Lavalin’s stock decline a lot. The reason of problem happens because lack trust, lack communication skills competition for status and rewards. It is easy to cause communication problem if no trust between communicationï ¼Å'through the long over time, the mistakes will become seriously and many mistakes are due to lack communication skills. Meanwhile, personal status and rewards will cause bypassing, lack organization concept, to the extent that different people pay more attention on their own profit rather than the common goal. SNC-Lavalin shows several symptoms due to communication problem. First, agents help company win a contract by paid bribes, but can’t follow the appropriate routines. Second, after $56 million dollars missing, Gwyn Morgan, the company chairman, denied that there is no responsibility for  superior officers, and resign suddenly after stated. Third, Cynthia Vanier help Muammar Gaddafi’s son smuggle and do illegal trading, as well as denied the charge. Employees and shareholders are the key stakeholder groups, however, different group has different concern. To specific, employees concern about their job and incomeï ¼Å'because it is close related to employees’ life quality. Meanwhile, shareholders concern about their profit, because it means stock rights will be influenced, in other word, shareholders profit could losing. SNC-Lavalin follows the communication models with each stakeholder group. As for communicate with employees; the first step is having idea. After organize idea, use encode like transfer language and write down or typewriting. After that, delivered by announcement or email. In order to overcome misunderstanding, improve the flow of message in company. Sign on the paper one by one after employees receive, if have problem mark it clearly. SNC-Lavalin have to give an effectively communication to shareholders. When idea formation by SNC-Lavalin, convert an idea into words that include meaning. It is necessary for general meeting of shareholders every year, in the meeting; shareholders understand the meaning stand for decodes the message successfully. Finally, ask question come up with feedback, and descriptive is the best choice. In conclusion, it is important for SNC-Lavalin communication effectively. This case analysis points out the main communication problem refer to SNC-Lavalin, at the same time, detail analysis about influence on company, moreover, discuss reason and manifestation about communication problem. After that, analyze the two key stakeholder groups, and each of them has different concern. Last but not least, SNC-Lavalin use communication model to deal the relationship with each stakeholder group.

Basic Structure Of The Chinese Beer Industry

Basic Structure Of The Chinese Beer Industry To understand the current situation in the Chinese beer industry, knowledge about past events is necessary. Todays structure is a result of developments which took place during the last 50 years. Only decades ago, the total amount of beer consumed in China was very low, but steadily on the rise. When growth rates started to increase during the late 1990s, international breweries became interested in this new market, because international competition was very high, but the local competition in China was rather weak, and almost simultaneously international companies tried to set foot in China. In a very short time, nearly 50 joint ventures with local breweries were founded and everybody tried to get a piece of the cake. Yet, as China is a vast and geographically diverse country and infrastructure is poorly developed, the market for breweries is highly fragmented. The sales were all localized and as it was very difficult to ship across regional borders due to protected regional markets, big scale breweries were hard to maintain. Additionally, the price of beer was very low, especially in the rural areas of China and therefore costs could hardly be passed onto the consumer. Only a small group of richer Chinese were willing to spend more money on beer and would prefer international brands to national ones. Due to that, international beer was only available through on-premises sales in bars or hotels, while the majority of beer was sold through retail outlets. All this limited most brands geographical reach, only the Chinese Tsingtao beer was available almost nationwide. In 1995 there were over 800 breweries in China and the largest producer, the Yanjing Brewery, only accounted for 3.4% of the market in 1996. Even the top 10 could only claim 14% of the national production. As the Chinese population became richer, international companies could generate more revenues from the high end and premium sector which was difficult for the local breweries. The Chinese government began to fear foreign domination in the beer market and tried to push local breweries. Even though transportation is improving, the poor infrastructure and the inability to reap the economies of scale still hamper the bigger breweries. Trade barriers and the Chinese government which prefers national breweries further hinder international companies. It is necessary to view China not as a country, but to divide it into distinct areas in which breweries can operate. Competition in rural areas requires different competencies than in metropolitan areas. High fixed costs make it necessary to achieve a high degree of product and process standardization. Which competitors have the strongest (or at least the most viable) positions in the industry, and why? Does any competitor have a sustainable advantage? In 1997, the strongest competitors in China by volume were: 1. Yanjing Brewery, 2. China Strategic Investment, 3. Tsingtao Brewery, 4. Zhujiang Brewery (Interbrew), 5. China Resources (Shenyang) Snowflake Brewery (SAB), 6. Chongquing Brewer, 7. Dongxihu Brewery (Danone), 8. Qianjiang Brewery, 9. Harbin Brewery, 10. Pabst Blue Ribbon Brewery. In 2008, the key competitors in this industry were: Tsingtao Brewery, China Resources Snow Breweries, Beijing Yanjing Beer Group Company and Fujian Sedrin Brewery Company. The market shares of these key competitors are unknown. These companies can hold their positions due to joint ventures and co-operations. The largest producer Beijing Yanjing Brewery accounted for just 3.4% of the total market, but could increase its market share in Beijing from 55% in 1994 to 85% by 1997. Small breweries power to compete will increase during the next years and they will eventually become a strong competitor in the beer industry in China. Chinas market is geographically fragmented and the major domestic brands generally dominate in their local area. A sustainable advantage for competitors in the beer industry in China is the geographic position, because distribution is a major problem. Breweries which are located on the coast or near rivers have advantages due to the fact that shipping was the most reliable way of transporting beer. Foreign brewers realized that nationwide distribution was unrealistic and instead tried to focus on key areas. Another important aspect of the beer market is that the Chinese government favour s larger companies, making it tough for smaller ones. This also puts pressure on companies which lack economies of scale. Furthermore the major breweries invested heavily in increasing output and quality and in packaging. They also spent a lot of money on marketing and distribution, further strengthening their positions on top. Tsingtao and Yanjing Brewery both decided to boost their production capacity and invest in the development of their technologies to get a competitive advantage compared to their competitors. The few companies which will get out on top will use their advantages of capital and scales to further strengthen their positions in the market. The main Chinese breweries will not only be competiing in price and market regions, but also in distribution.  [1]   Is this a profitable industry? What is your prediction for its future profitability? In the 1980s and in the 1990s the beer industry in China was not profitable, but China became a large beer production and consumption country and after 2008 the output of Chinese beer ranked first in the world. Chinas beer market has one of the fastest growths worldwide. The world top ten breweries invest in China because of this growing market.  [2]   The competition between the breweries is a very fierce one, they are fighting for market shares, brands and regional distribution. In China the market is divided in beer areas and each region is occupied by certain beer companies. For its future profitability it will be necessary to increase quality and efficiency, to improve infrastructure for making distribution easier and brand building for high competitive advantage. Furthermore some key factors and data have to be taken into consideration to be able to tell if theres a profitable future for the Chinese beer industry: Key statistics provide the key indicators for the industry for at least the last three years. The statistics include industry revenue, industry gross product, employment, establishments, exports, imports, domestic demand and total wages. These statistics are important for research on how to enter the market. Segmentation covers products and service segmentation like key products. The major market segmentation provides data about key client industries and groups, giving an indication which of these are the most important ones in the industry. Industry concentration can tell us how much industry revenue is accounted for by the top four players and the geographic spread provides a guide to the regional share of the industry revenue or gross product. Market Characteristics deal with market size (size of domestic market and size of export market), linkages (lists the industryà ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒ ¢Ã¢â‚¬Å¾Ã‚ ¢s major suppliers and the major customer industries), demand determinants, domestic and international markets, basis of competition and life cycle. Industry Conditions: Barriers to entry, taxation, regulation and deregulation, cost structure, capital and labor intensity, technology and systems, industry volatility and globalization. Key Factors and Key Competitors: Industryà ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒ ¢Ã¢â‚¬Å¾Ã‚ ¢s Key Sensitivities and Key Success Factors. Key Competitors lists the major players in the industry and their activities. Industry Performance: Analyses the current performance and the historical performance of the Industry.  [3]   All these factors heavily influence the future profitability of the Chinese beer industry and keeping them under surveillance would therefore be advised. How is this industry likely to evolve? What are the key forces that will influence this evolution? The Chinese beer industry is still in the mid and late integration phase today. Competition remains fierce, but it can be estimated that in the future the Chinese beer industry will form a domestic market which will be monopolized by the 10 largest Chinese breweries. The market is most probably headed towards monopolistic and oligarch competition.  [4]   The number of enterprises will decline as the number of competitors which affiliate with the major players will increase. The capacities of the 10 largest breweries will rise, they will most likely expand rapidly and expand their scales. The industry will become more and more concentrated. An estimated 50% of the increase amount of beer worldwide will come from the Chinese market in the next 10 years.4

Enlightenment Essay -- History, Slaves, Puritans

The period of Enlightenment in America was host to a society that widely accepted the practice of slavery. It was a custom that was looked favorably upon by most; especially in the South where the economy would have collapsed without it (Davis 1). The slaves were not all cooperative with their bondage however, and there were revolts such as the Stono Rebellion in 1739 (â€Å"Stono Rebellion† Aptheker 1). The treatment of the slaves altered according to their masters severity and the general laws of the area they worked in. Slavery was a struggling debate during the 18th century, and the differing views ended with the Revolutionary War that lasted during 1775 to 1783. Slavery was widely accepted in America during the 1700s. It was an efficient method for farmers and landowners to receive the workers they needed to tend their land and animals. Because of the time period and current immigration boom, slaves often found themselves working with indentured servants. This mostly white majority of people came to America seeking a better life, but were bound to their masters who helped fund their way into the colonies ("New England slavery at the turn of the 18th century." Berlin 1). Indentured servants suffered at the hands of their masters; but unlike slaves, they were not treated as another species or being socially inferior (â€Å"New England† Berlin 1). Many Puritans were uncomfortable with the keeping of slaves and turned to the Bible as a way to justify the practice of human bondage (â€Å"New England† Berlin 1). One of the main conflicts of the Puritans was whether the slaves should be converted to Christianity. Those opposed to this position believed that blacks had no souls to save (â€Å"New England† Berlin 1). They also believed that conversio... ...pears that Jefferson’s gripes are mainly about African Americans rather than their position as slaves, and has the fear of inter-breeding between the whites and blacks. The Enlightenment era was made up of a vast majority of those who accepted slavery, but in the end lost their humanity. It proved a useful tool for farmers and land owners, and it also created much controversy in many topics including religion and human rights. Rebellions were raised and political debates were pursued, and in the end this masterful and inhumane ritual brought a united nation into civil war. Slavery was not a solution for a country so much as it was an ignorance to a race of people. America twisted it’s Puritan values and made them appear supportive of it’s misbehavior. It was not for many years that our nation realized it’s hypocrisy, and it took a war to reach an understanding.

Social Work Interventions and Strategies to promote Health Rights ? A Panel Discussion :: essays research papers

Social Work Interventions and Strategies to promote Health Rights –   Ã‚  Ã‚  Ã‚  Ã‚   A Panel Discussion Ragland Remo Paul* Introduction: Article 25 of the Universal Declaration of Human Rights at the General Assembly of the United Nations on the 10th December 1948 states as follows; â€Å"(1) Everyone has the right to a standard of living adequate for the health and well-being of himself and of his family, including food, clothing, housing and medical care and necessary social services, and the right to security in the event of unemployment, sickness, disability, widowhood, old age or other lack of livelihood in circumstances beyond his control. (2) Motherhood and childhood are entitled to special care and assistance. All children, whether born in or out of wedlock, shall enjoy the same social protection.† This is the basis on which the concept note of this conference has been formulated. People’s Health Assembly on the 8th December 2000 endorsed the People’s Charter for Health, which states as follows, â€Å"HEALTH AS A HUMAN RIGHT – Health is a reflection of a society’s commitment to equity and justice. Health and human rights should prevail over economic and political concerns. This Charter calls on people of the world to: 9. Support all attempts to implement the right to health. 10. Demand that governments and international organizations reformulate, implement and enforce policies and practices, which respect the right to health. 11. Build broad-based popular movements to pressure governments to incorporate health and human rights into national constitutions and legislation. 12. Fight the exploitation of people’s health needs for purposes of profit.† Violations or non-existence of human rights and in specific in health rights is not a result of any single factor. Health is not merely a physical issue. It is a social, economic and political issue and above all a fundamental human right. Inequality, poverty, exploitation, violence and injustice have been instrumental in the violation of health rights for the poor and marginalized (and in some cases the rich and those with access to health care.) Here today at this panel discussion we are going to try and explore the interventions and strategies that we as social workers can do to promote health rights. This paper does not claim to provide for the entire list of interventions and strategies to promote health rights, but will certainly look at some critical areas. The main attempt of this paper is to set our minds thinking in this critical area of human rights, to innovate and formulate strategies to promote health rights.

Introduction to Cooking Essay

Carbohydrates – Starches and sugars are present in foods in many forms 2 Most Important Changes in Carbohydrates Caused by Heat are: 1. Caramelization – browning of sugars; browning of sauteed veggies and golden colour of breads are sample of Caramelization 2. Gelatinization – when starches absorb water and swell; a major principle in the thickening of sauces and in the production of breads and pastries *ACIDS inhibit gelatinization. A sauce thickened with flour or starch will be thinner if it contains acid. FRUIT & VEGETABLE FIBER FIBER – group of complex substances that give structure and firmness to plants. Fiber can’t be digested. See more: how to write an introduction – The softening of fruits vegetables in cooking is part of the breaking down of fiber. – Sugar makes fiber firmer – Baking soda makes fiber softer. Vegetables become mushy and lose vitamins PROTEINS – a major component of meats, poultry, fish, eggs & milk products – consist a long chain of components called amino acids COAGULATION – when the proteins unwind, they become attracted to each other and form bonds – the coagulated proteins form a solid network of bonds and become firm – most proteins complete coagulation are cooked at 160-186Â °F MAILLARD REACTION – is what happens when meat browns – happens only on the dry surface of food. CONNECTIVE TISSUES – special proteins present in meat (separates the meat from the bone) FATS – are present in meat, fish, poultry, egg, milk products. – Important medium for frying – Liquid fats are called OIL – When heated, they begin to breakdown – When hit enough, they begin to smoke and deteriorate rapidly.

How does Miller present the relationship between Abigail and Proctor? Essay

In The Crucible, we follow the adulterous and turbulent relationship between Abigail Williams and John Proctor, and watch it change and develop throughout the play, from Abigail trying to reinstate the affair in Act 1, to John Proctor confessing and therefore destroying it at the end of the play. John Proctor is an honest, plain-speaking local farmer. He is an impressive presence in the room, being described as ‘a man in his prime’ and ‘powerful of body’, illustrating his strength and independence. Although some people criticise his religious commitments, he is generally ‘respected and even feared in Salem’, again suggesting his position in the community. However, we then learn that he is a ‘sinner’. Although it may be easy, at this point, for the reader to judge Proctor, forming a negative opinion of him, we then learn that he sins ‘against his own vision of decent conduct’ and regards himself as a ‘fraud’, implying that he regrets and is ashamed of his sins. Proctor represents common sense and decency. He is not perfect, but is very aware of his own faults, unlike many others in the play. He is his own harshest judge. He believes very strongly in telling the truth but is tortured by the knowledge that he is living a lie. Although he is guilty of hypocrisy, he condemns himself for it. Here, Miller presents proctor in a more positive light and intends for the reader to empathise with Proctor, given that he regrets his mistakes and is burdened constantly by guilt. Abigail Williams is Reverend Parris’s niece and the leader of the girls and drives the witchcraft accusations. She wants revenge on Elizabeth Proctor for dismissing her and winning John Proctor back from her after the affair. She is shown has powerful when she says to the girls: ‘Now, look you, all of you’, asserting that she is very much in charge. She is also very controlling; when she tells Mary Warren to ‘Shut it!’ and slaps her, we see her taking advantage of Mary Warren’s shy and meek character by scaring and threatening her into doing what she wants. This is repeated when Abigail destroys Mary’s newfound courage against the girls by pretending to see her spirit as a yellow bird. Abigail also calls the good-natured Elizabeth Proctor a ‘gossiping liar’, signifying that she is sly and manipulative,  adjusting the situation in order to remain innocent. She is also cunning as well as manipulative, in that she realises that she can generate hysteria in the other girls and she uses this to defend and strengthen her own argument and accusations. She inspires fear in all of the girls and the entire town: this is illustrated when we learn that ‘where she walks the crowd will part like the see for Israel’, proving that even the senior townspeople of Salem are taken in by her power. In Act 1 we are given an insight into the complex relationship between Proctor and Abigail. It is the first scene in which we are given actual evidence of their affair, which (up until their conversation in Act 1) is only rumoured. In this scene John Proctor’s power is reinforced when Mary Warren ‘jumps in fright’ when he enters. It is clear that he has a similar effect on Abigail, who immediately flatters Proctor when they are alone, citing that she had ‘almost forgotten how strong [he is]’. She also gives a ‘nervous laugh’, showing that she likes him a lot and is slightly uneasy around him as she is always on her guard to appear more mature. She ‘feverishly’ looks ‘deep into his eyes’, showing that he has power over her, and suggesting that she is looking as deep as she can into Proctor, searching for some form of response or reciprocation of her feelings towards him. Abigail also stands ‘as though on tiptoe’, implying that she is trying to seem more mature and of better status than she is. When someone is ‘on tiptoe’, they are trying to be more than they are, be that taller, more confident or mature, but they are often unstable by doing this and they struggle to keep their balance. It is this that causes Abigail’s downfall in the end, in that she too becomes unstable by trying to be more than she is, throughout the play. Her plan to win John Proctor backfires as a result of accusations multiplying and, as hysteria spirals out of control, it is Abigail who loses control of the whole situation and (albeit unintentionally) causes Proctor’s death. In the same scene, we see Proctor’s attitude towards Abigail and their affair change. At first, he gives a ‘knowing smile’, suggesting that he may still have some feelings for her. Once Abigail has told Proctor that they danced in the woods, he replies in a somewhat playful tone, saying: ‘Ah,  you’re wicked yet, aren’t y’!’ giving the impression that likes her too and also wants to carry on with the affair. An alternative interpretation of this is that he encourages behaviour forbidden by Puritans such as dancing in the woods (which they believed to be full of evil spirits) because he knows that there isn’t really any danger in the woods, and that it will infuriate Parris, whom Proctor despises. He also jokes that Abigail will be ‘clapped in the stocks before [she’s] twenty!’ This ironic because Abigail is one of the only people who is not punished, despite being one of the only people who deserves to be. Abigail then begins to beg John for a ‘soft word’ with ‘concentrated desire’. The word ‘concentrated’ implies that her desire is very strong and intense, and that all the energy she has is focused on trying to seduce him. It is this that ‘destroys his smile’. It also destroys his happiness, in that he is tormented by guilt every day. It also destroys his relationship with Elizabeth as her ‘desire’ later involves targeting her at the trials and pretending that she sends her spirit to stab Abigail. It then, ultimately, destroys his life when she uses the power she has over the other girls to overpower Mary Warren’s argument against her, scaring Mary into going against Proctor and getting him arrested and hung. When Abigail ‘destroys his smile’, Proctor realises that what he is doing is wrong a makes the decision to reject Abigail. Miller uses short sentences to emphasise Proctor’s authority as a grown man, using a declarative to assert that ‘That’s done with.’ Speaking with â⠂¬Ëœfinal emphasis’, we watch as Proctor becomes frustrated that Abigail has clearly not got the message and will not leave. Miller uses another declarative when Proctor tells Abigail that she ‘will put it out of mind’, making it clear that Proctor is in control and reinforcing our idea of him as a headstrong man with good morals. Abigail’s desperation does not fade; we learn that ‘she cannot believe it’, insinuating that she has become so used to manipulating others that it comes as a shock when she herself is manipulated. Proctor rejects Abigail once and for all, using a violent image that he would ‘cut off [his] hand’ before he’d ‘ever reach for [her] again’. This image, suggesting punishment and physical harm is also symbolic of the terrible outcome of their affair. The affair causes tension between Proctor and Elizabeth. She is paranoid about what he may be up to, asking Proctor ‘What keeps [him] so late?’ John then asks Elizabeth: ‘Are you well today?’ showing that they are not getting on as well as they might, and Proctor is almost tiptoeing around her by trying to seem interested in her and make her feel valued. The tension increases further when Proctor says: ‘Cider?’, suggesting that he is tired of her and is growing impatient that she is forgetting things. Miller’s audience of the 1950s would have been horrified that Proctor orders Elizabeth around in this way, especially when she is innocent and he is the one in the wrong, though this would have been normal in the 1690s, when women were regarded as their husband’s property. Abigail does not appear in Act 2. Nevertheless, she has a strong influence over the course of events. Not only does she cause tension between John and Elizabeth, but her presence is felt when Proctor struggles to name all of the Ten Commandments. He names all of them but the adultery commandment, meaning Elizabeth has to ‘delicately’ remind him. Proctor tries so hard on a daily basis to forget about his affair with Abigail and move on that he has forgotten the only commandment which he has gone against. It is his only sin and the only thing that ruins his otherwise good character. Abigail also drives the scene by accusing Elizabeth of witchcraft. Mary Warren comes home from court with a ‘poppet’ for Elizabeth, which has a ‘needle’ stuck in it. We then learn that Abigail fell to the floor and a needle was found stuck into the flesh of her stomach. The reader is shown Abigail’s plot against Elizabeth and Elizabeth’s arrest is a turning point. When Proctor tells Mary that she must admit to the court how the poppet came to be in his house, Mary is frightened and says that she cannot do it as Abigail would kill her and ‘charge lechery’ on Proctor. In the context of the period, adultery was one of the worst sins and anyone found to be an adulterer would be heavily punished, possibly even killed, as John Proctor is. It is therefore through Elizabeth’s arrest that Mary reveals that she knows of the affair. Act 2 closes with Mary weeping that she cannot do what Proctor has asked her. Although Abigail is not there, her presence is felt yet again and the power that she has over the other girls is clearly shown in Mary’s terror at the prospect of having to denounce Abigail in court. Abigail and Proctor are both complex characters and Miller chooses the two  characters who the reader would think are the most unlikely couple. John Proctor hates himself for hurting Elizabeth and judges himself for being guilty of the very hypocrisy he despises in others. Abigail Williams, on the other hand, is not a good-hearted character who revels in her sins, and it is her lack of morals which allow her to hurt innocent people such as Elizabeth. An adulterous relationship would have been intensely frowned upon in Puritan times and could be viewed as either Proctor‘s or Abigail’s fault. It could be argued that Proctor, as a grown and married man, should have known never to begin the affair with Abigail. However, it could have been Abigail, their servant, who took advantage of a difficult time between John and Elizabeth and exploited Proctor’s only weakness: lust. Miller clearly wants the reader on Proctor’s side. We know already that he is plagued with guilt and is aware of his own faults. In the end, he eliminates his hypocrisy by finally telling the truth. He is the play’s tragic hero in that he sacrifices his life and good name in order to save Elizabeth, who forgives him, saying that ‘he have his goodness now’.