Saturday, May 30, 2020
Author and Title
Writer and TitleIn this article, we're going to discuss two of the most regularly utilized jargon words and how they ought to be utilized in practically the entirety of your exposition themes. We will begin with the writer and title of your article. What's more, we will wrap up by discussing a portion of the other essential jargon words that you can use in your article. So as to be a superior essayist, you need to make these strides, and not only an hour later.The writer and title of your exposition subject is significant. It will be your point of convergence for your article, so it needs to bode well. Here's the reason. You need to give your peruser motivation to keep perusing your essay.The first and most significant idea to comprehend is the purpose of your exposition. For what reason would you say you are composing this article? Would you like to talk about your point? Compose the title of your paper to portray what you're expounding on. A few models are:If you need to improve as an author, you have to get familiar with this basic recipe, and ensure that you remember it for practically the entirety of your paper points. It will make your article stand apart from the remainder of the crowd.Next, you need to comprehend what sort of points you can expound on. For instance, on the off chance that you're expounding on the historical backdrop of your subject, at that point you'll need to utilize the writer and title of your theme, or the central matter of your exposition. Else, you should utilize 'individuals. On the off chance that you're expounding on the historical backdrop of something, at that point you'll need to utilize the writer and title of your principle subject, or the focal point of your paper. Thus on.Finally, ensure that you don't miss any words. The thought is to utilize enough words to make your paper clear, but then leave space for new thoughts. You can generally include more words when you feel like it, however attempt to ensure that you despit e everything permit your plans to stream without feeling too constrained.Lastly, you need to ensure that your article isn't excessively tedious. Your article is a blend of language structure and sentence structure. On the off chance that your paper is excessively long, at that point the peruser will get exhausted and may lose enthusiasm for your article. So keep it short and sharp.These are a portion of the nuts and bolts about the writer and title of your exposition. Ensure that you use them each time you compose a paper, and you'll before long have the option to compose the best articles on the planet.
Thursday, May 28, 2020
Argumentative Essay Topics With Sources
<h1>Argumentative Essay Topics With Sources</h1><p>You may be thinking about how to compose a pugnacious exposition themes with sources. Sources are a helpful apparatus for fruitful articles. Utilizing them accurately will assist you with communicating your perspective and feature the exploration you have done. Few out of every odd source is helpful, and in the event that you need to compose well, it is essential to comprehend when you should utilize what is called 'unique research'secondary' sources.</p><p></p><p>One of the fundamental advantages of utilizing essential sources is that they give you the realities and detail that you have to fabricate your contention. You can have a reference book or some other reference function as your essential source. This is perfect since you have a report that plainly diagrams your perspective and clarifies it in detail. In the event that you compose it well, this is a decent method to convince others th at your sentiment is correct. Essential sources additionally accompany data about when the source was made and who made it.</p><p></p><p>There are numerous reasons why you should utilize essential sources to assist you with building your contention. In the event that you don't utilize them appropriately, you will lose your perspectives and they will show up bogus. A little presence of mind goes far when composing a factious paper points with sources.</p><p></p><p>Another advantage of utilizing auxiliary sources to make your contention is that they give you a greater number of information than essential sources. Auxiliary sources are records made by others. These records contain look into done by those individuals on their own encounters and research that are distributed. These sources are commonly awesome and furnish you with a larger number of subtleties than what you would discover from essential sources.</p><p></p> <p>Finally, auxiliary sources are commonly used to help the significant purpose of your exposition. A genuine case of this is having an auxiliary source help bolster the significant thought in your exposition. An optional source won't permit you to examine an alternate thought that is expected to help your primary concern, yet it can help bolster the significant thought in your essay.</p><p></p><p>Argumentative exposition points with sources is best when you utilize the two wellsprings of data properly. You should utilize the two sources to help your perspective. Similarly, you should utilize an auxiliary source to help the significant thought in your essay.</p><p></p><p>The thing to recall is that regardless of what your theme is, you should utilize your optional source to help your essential source. On the off chance that you are composing an exposition about the temperances of smoking, at that point you should utilize your aux iliary source to show individuals the risks of smoking. Something very similar goes for pretty much anything.</p><p></p><p>Argumentative exposition themes with sources are essential to the achievement of any article. You have to choose which data is applicable to your subject. On the off chance that you decide to utilize the two wellsprings of data, the best thing you can do is to talk with somebody who has just composed an exposition. The most well-known spot to locate a decent auxiliary source is on an article that has been published.</p>
Wednesday, May 27, 2020
Freedom Fighters in Hindi Topics of Essay
<h1>Freedom Fighters in Hindi Topics of Essay</h1><p>I'm going to give you a few instances of Freedom Fighters in Hindi subjects of exposition. These models will give you a little thought on the best way to expound on things like Freedom and Democracy.</p><p></p><p>The first Freedom contender is Tarun Gogoi. His story starts with him filling in as a handyman. He in the long run proceeds onward to turning into a Maoist in India. With his courage, he had the option to assist numerous individuals with rising toward the debasement in the country.</p><p></p><p>The second Freedom contender is Ajit Doval. In 1984, he and numerous other Freedom Fighters in Hindi subjects of the article were liable for the passings of enormous quantities of Indian warriors. In the wake of battling for Freedom, he turned into an exceptionally regarded government official in India. In any case, he at last partook in debasement and misappropriatio n, which in the long run prompted his downfall.</p><p></p><p>There are other acceptable stories in a similar sub kind. These incorporate Srinivas, Mahatma Gandhi, Bhagat Singh, Rajguru, Chattopadhay, Ashoka and Chandragupta. These men did incredible things for their country.</p><p></p><p>Political opportunity isn't restricted to simply Freedom Fighters in Hindi subjects of paper. Probably the best government official who truly put opportunity at the cutting edge of his vocation was Dr. Morarji Desai.</p><p></p><p>Political Freedom is fundamental to any country, however it has never been as significant as it is today. The right to speak freely of discourse, free press, and opportunity of religion are an unquestionable requirement for any country to endure. Tragically, these essential opportunities are presently in danger in a few pieces of the world, particularly in the Islamic world.</p><p></p> <p>Nationalism is a component of opportunity. The thought a country is a country which is as it should be. At the point when countries conflict with the possibility of patriotism, there is not, at this point a nation.</p><p></p><p>Nationalism should be comprehended as a lifestyle. In view of that, it is critical to perceive the significance of Freedom Fighters in Hindi subjects of exposition. Just by finding out about these people, you can start to comprehend why there is such a requirement for them to exist in the first place.</p>
Monday, May 25, 2020
Drawing to Painting Essay Example For Students
Attracting to Painting Essay This permitted the craftsmen to assemble essential thoughts and to concentrate on the subtleties of the work. Additionally in this inventive procedure the craftsman was known to utilize live models and the models were commonly male regardless of whether the figure the craftsman was attracting was to be female. Maybe one medium Raphael utilized was silvering on arranged pink paper that permitted the craftsman to depict a sensitive tonal impact. The craftsman may have likewise utilized red chalk as a medium which was utilized to mirror the delicate tones of tissue. Raphael at that point put the aftereffects of taking a gander at the figures of the live models into a rundown structure of the sythesis and this helped him set up the lighting impacts and setting for the figural courses of action. Two instances of this are Repeals work of Madonna and Child With the Infant Saint John the Baptist is an investigation Of the figures pyramidal gathering. Another progression Raphael may have utilized is drawing kid's shows, which were full-scale drawings. These drawings were important if the craftsman decided to paint frescoes which were done on clammy mortar. Fresco is a troublesome medium that powers the craftsman to rapidly paint a little bit of mortar every day as the wet mortar and water-based hues dry rapidly. When appointing works of art or models is was regular practice for the specialists to incorporate an attracting or running to help clarify the plan and its subtleties that was normal and were settled upon by the two gatherings. Drawings were additionally utilized as showing pieces for endorsement from benefactors and for use in workshops, and these were essentially finished in regard to the iconography. These sorts to drawings were utilized tort chiseling ventures and outlined the system of the landmark (Renaissance Drawings: Material And Function, 2013). When painting the Alba Madonna Raphael utilized oil on wood which he at that point moved to canvas. The craftsman utilized oil paints for his canvases and some of the time wet mortar (for frescoes) alongside the IL paint. As referenced above, when doing frescoes the craftsman needed to work little regions of the composition and work rapidly before the mortar and paint dried rapidly. Indication the craftsman drew before painting since he needed to ensure the components of the artistic creation were right. Additionally, maybe in the event that it was a charged piece or craftsmanship, at that point he could demonstrate his plans to the imminent customer and give them thought of tank he had at the top of the priority list to do. In Repeals painting of Alba Madonna think he is communicating heavenly nature through the perfect excellence Of the figures Of Mary, Jesus and John. Maybe through the development that he demonstrates through the manner in which the Christ youngster is by all accounts tolerating the cross and the manner in which Mary is investigating the future that he is demonstrating the what might be on the horizon. I think her arm on Johns shoulder is a sort of acknowledgment of what is to come and understanding that John will clear the path for Christ. Do believe attracting to be a significant artistic expression. As referenced in a portion of the articles read about Raphael and his drawings, his drawings were some of the time more point by point than the real works of art he would take from the drawings. I think attracting permits a craftsman to investigate their thoughts thou focusing on them, on the grounds that once they start with the paint there is actually no returning.
Qualified Teaching Essay Example | Topics and Well Written Essays - 500 words
Qualified Teaching - Essay Example Preparing to be educators is conferred in universities so the instructors are more ready to confront understudies the entire all year. Be that as it may, presently not all educators are qualified. They might be graduates in various circles of work regions. In any case, these days, instructors have large amounts of the zone of their calling. An architect could switch over to showing science and arithmetic. A bookkeeper could start from the very beginning as educator of financial matters, insights, and records. Ã Let us take the instance of an instructor who has practical experience in showing English as a Second Language (ESL). Before all else, it will be hard to understand the strategy or schedule to be utilized for showing the language. As a matter of fact, there will be no requirement for expand course books. It is conceivable to manage with one course reading and one sentence structure book. There is likewise requirement for a reading material that has nuts and bolts just as some introduction to the propelled language. It is important to construct a technique. There will be understudies from various foundations. Furthermore, every understudy will have his and her own insight level in the language to work from. It is important to experience a few books regarding the matter. At long last, the educator settles to one conversational reading material and a sentence structure course reading. Ã It is acceptable if the conversational course reading has more data in it that required. In any case, it must be basic and clear in its introduction, and the principal half of the book must comprise of the required writings. The other half should be practices in conversational practice which the understudies could deal with all alone and just return to the guide for partitions they don't comprehend. The sentence structure reading material utilized in the fifth to seventh grades effectively teach syntax. They secured the total language structure parcel. Ã Knowledge is the key fixing in ESL. It is anything but difficult to educate ESL among non-graduates or students.
Saturday, May 23, 2020
University of South Florida College Essay Prompt
<h1>University of South Florida College Essay Prompt</h1><p>The University of South Florida College Essay Prompt is one of the least demanding and best paper prompts to compose. It doesn't require a secondary school training so as to get this composing instrument, which gives you a great deal of adaptability. These prompts are most normally utilized by graduate understudies just as students who need to compose a school essay.</p><p></p><p>You can utilize the prompts all alone or you can utilize them to assist you with picking between in excess of 40 diverse paper composing tips that will let you tailor your exposition to explicit necessities. The prompts are given in the organization of an inquiry, for example, 'Inform me regarding whenever you got an opportunity to have any kind of effect in somebody's life.' They are not equivalent to the composing prompts in famous distributions like People magazine. They can be utilized with some minor ch anges since they just request general thoughts, so you don't need to split away from the possibility of a typical paper prompt.</p><p></p><p>Most individuals think about their understudy papers as it is possible that one that they will accomplish for a school assessment or one that they will do to go into their preferred school. Indeed, they can pick among the college of South Florida College Essay Prompts as indicated by their necessities. In any case, on the off chance that you might want to switch things up and give yourself a special methodology, these prompts are probably the least demanding approaches to do so.</p><p></p><p>The prompts are extraordinary when you need to have an individual touch on your article. They expect you to give explicit instances of circumstances of an individual sort, as occasions, circumstances, and individual encounters. Despite the fact that the models might be close to home, it is as yet pertinent to the subject at hand.</p><p></p><p>Another favorable position of the prompts is that you can utilize them for whatever length of time that you have to as they are just four pages in length. This implies you just need to compose a passage or two to get ready for it, which implies that you are as yet ready to compose a stunning school paper. The composing brief doesn't necessitate that you invest a great deal of energy in your exploration and in case you're expecting to accomplish good grades in your school selection tests, this article composing instrument will demonstrate helpful to you.</p><p></p><p>If you do utilize the prompts, you will appreciate keeping in touch with them since you have unlimited oversight over them. You can attempt to utilize them all alone or in the event that you like, you can basically request that others help you. They are sufficiently straightforward to utilize so you won't have any trouble with them either.& lt;/p><p></p><p>As long as you can think of a decent exposition that depends on the prompts, you can hope to get excellent grades from the school selection tests. Try not to disparage the intensity of this composing device as it is one of the most famous school exposition prompts accessible today.</p>
Tuesday, May 19, 2020
Social Justice As A Social Worker - 1702 Words
As an undergraduate student, I never imagined becoming a social worker. At that time, I did not have a complete understanding of all the aspects social work encompassed. I was also unaware of the various pathways social work had. Now, to my understanding, social workers are aiming for social and economic justice. Social justice leads to greater social welfare and social change. Social work also aims to help those who face various hardships. Situational, cultural, ethnic diversity and intellectual abilities each play a role. I have come to look at social justice comparable to the American philosopher John Rawls. Both Rawls and I view social justice as a safeguard to members of society who are at a disadvantage. It works to secure equal access to liberties, rights, and opportunities. When denial of liberties and basic human rights is clear, we are looking at the face of injustice. Social justice aims to provide members of society facing injustice the necessary opportunities. Social wel fare can be of help to any population: men, women, the elderly, and children. Every race, ethnicity, and religion. Immigrants, veterans, the mentally ill, the mentally disabled and so on. Through my experiences, I have decried multi folds denied liberties and opportunities. I look at these people and ask myself, What can society do to help them? What can I do to help them? What resources are available to them? How can we meet these people in the position they are and help them overcome? TheseShow MoreRelatedThe Concept Of Social Work1347 Words à |à 6 PagesConcept of Social Work Nakia L. Bell University of South Alabama Abstract This paper is a brief summary of the concept of social work. I will attempt to answer the following questions: 1) What is social work? 2) Why is social work a profession? 3) How does one become a social worker and what does it mean to be a social worker? 4) What are the basic social work values and why are these important? Lastly, 5) Why are diversity and social and economic justice important concepts for social workRead MoreSocial Welfare Essay719 Words à |à 3 Pagessame. Some of these routines, would include education, social life, and most important of all career perspectives. Rules and procedures vary from the different business you apply to however do the different rules and procedures vary from the countries that business thrive from? The purpose of this essay is to describe the differences and similarities from the National Association of Social Workers and the International Federation of Social Workers. The difference between the NASW and IFSW is thatRead MoreCjhs 430 Week 1 Individual Assignment 2 Essay883 Words à |à 4 Pagesï » ¿ Human service workers and criminal justice system Student Name: Instructor: College: Course: Date Human service workers and criminal justice system In the given case there is argument whether human service workers can provide psychotherapy treatment to the people. Because the social workers may have good intention for helping the needy people but at the same time they are not professional in providing psychotherapeutic counseling. The initial issue was that state police officeRead MoreThe Death With Dignity Act913 Words à |à 4 Pagesall complicated matters such as this, the law is very contradictory in this field. Social workers who are well informed about life and death issues in the light of cultural and religious beliefs and practices, advanced directives, and the legislation related to them, will be more competent in assisting clients to express their desires and to make choices that encompass their life choices. Such knowledge enhances social work intervention by empowering the elderly to use their autonomous rights relatedRead MoreSocial Worker And Social Work Essay1076 Words à |à 5 Pagesdefinition of what social w ork is. My view of social work was based off of movies that portrayed social workers as individuals who only worked with children. In these movies, the social worker was known as the Child Protective Agent and was called in when a child or children were being mistreated. After taking this course, I now know that my idea of a social worker, although right, was only the tip of an iceberg. The social worker does not only work with children, they work within a large social system thatRead MoreAnalysis Of The Book Soul Of A Citizen 904 Words à |à 4 PagesThe goal of a social worker is to help others in tackling whatever problems they are currently facing and pairing them with the appropriate resources needed so that they can lead a productive and healthy life. A social worker lives by a strong value system that is referred to as social justice. According to the National Association of Social Workers (NASW), ââ¬Å"Social justice is the view that everyone deserves equal economic, poli tical, and social rights and opportunities,â⬠(2015, para. 2). Paul LoebRead MoreThe Liberal Conception Of Social Justice941 Words à |à 4 PagesSocial Justice ==========In a review of literature one finds a number of different, competing theories of social justice. At base, they all seem to address the notion of privilege, and what one is entitled to based on their conduct in society (for different reasons, depending on the theory). Some of the more prominent conceptions of distributive justice would be Liberal, Libertarian, Laissez-faire, regulated capitalism, and rejected capitalism. ==========The liberal conception of social justiceRead MoreSocial Justice, Social, And Justice953 Words à |à 4 PagesSocial Justice Competencies Abstract I did some research on social justice competencies and today I am going to discuss with you my findings. I am going to talk about why social justice matters, social justice with counselors and counseling psychologists, social justice competencies with group workers, and social justice paradigm. Social justice is the opinion of which every person ought to have equal rights and chances whether they be financial, governmental or social. Human service helperââ¬â¢s goalRead MoreCase Analysis : Megan s Law1592 Words à |à 7 Pagesviolent or sexual crimes are let out of prison there must be a decision made as to whether the prisonersââ¬â¢ status should be disclosed to the community or not (Rothman, 2011). The social worker in this case has an ethical responsibility to the clientsââ¬â¢ well-being as well as to as to the welfare of society. The social worker needs to make a decision that will have the least amount of harm caused to the individual and society. The dilemma in this ca se study is Commitment to Client versus Ethical ResponsibilityRead MoreSocial Work : An Empowering Profession1331 Words à |à 6 PagesSocial work is a profession that is dedicated to helping individuals, families, groups, and communities to enhance their collective and individual well-being. The NASW Code of Ethics states, ââ¬Å"The primary mission of the social work profession is to enhance human well-being and help meet the basic human needs of all people, with particular attention to the needs and empowerment of people who are vulnerable, oppressed, and living in povertyâ⬠(National Association of Social Workers, 2008). The concern
Saturday, May 16, 2020
Hot Essay Topics - Start Writing Today
<h1>Hot Essay Topics - Start Writing Today</h1><p>When an understudy finds an intriguing issue to expound on, how would they get the thoughts off of their mind and get into the exposition? How would they utilize their own plans to introduce a paper that is really one of a kind and unique in relation to what different understudies have done? This article will examine a few strategies for beginning when beginning to expound on a hot topic.</p><p></p><p>First, choose what a fascinating point is for the exposition that you will compose. When you realize what your point is, it is simpler to realize how to make your article intriguing. Obviously, what makes a theme intriguing differs from individual to individual, yet by and large, the accompanying attributes make a point fascinating. Moreover, you have to figure out what the crowd for your exposition is, so make certain to put together your article with respect to your expected audience.</p> <p></p><p>If you need to compose a progressively point by point paper that remembers a more for profundity take a gander at a hotly debated issue, you might need to consider writing in the style of a novel. Numerous journalists accept that more drawn out expositions are increasingly unpredictable and deserving of conversation, in any case, short papers are simpler to compose. Along these lines, numerous individuals want to compose a short article and compose it well. For instance, in the event that you will compose a short article about a well known gathering of individuals, your exposition ought to go in a piece-by-piece design with all the focuses being made in one area and the end in another segment. With a short article, you make certain to compose a novel essay.</p><p></p><p>Students who decide to expound on an intriguing issue need to compose a progressively itemized and complex paper, and this is something that is more diligently to d o. Regularly, the points are mainstream to the point that individuals can't expound well on them in a brief timeframe. For instance, consider on the off chance that you will expound on something, for example, the John Doe Case or the Eric Gardner Case. Despite the fact that these two cases might be fundamentally the same as, they are two totally extraordinary issues.</p><p></p><p>Another thing that makes expounding on a hotly debated issue testing is the way that you might be expounding on a disputable point. Previously, understudies used to make an exposition on an interesting issue, and afterward somebody who couldn't help contradicting the theme would compose a counter. Be that as it may, with internet based life, everybody can contend about anything, so make certain all things considered and succinct in your essay.</p><p></p><p>Many times, the subject that you decide to expound on may change. In the event that an understudy is inte nding to expound on a well known point, they may alter their perspective on which theme to expound on. Some of the time, the subject that you decide to expound on changes not long before the semester begins. In the event that you have chosen to expound on a subject on your first day of class, you ought to compose a new paper on that theme. In the event that you will expound on a subject on the most recent day of class, your paper will be somewhat not the same as the one you initially wrote.</p><p></p><p>Writing about a hotly debated issue may occupy a ton of time. You need to discover how much time you will be given and to what extent you will be permitted to spend on the task. In spite of the fact that it is extremely unlikely to anticipate the length of the task, it is ideal to not let time become an issue. The more you permit yourself to chip away at the task, the more innovative you will be.</p><p></p><p>As you can see, there are a couple of things that you can do to help you when expounding on a hotly debated issue. One route is to set aside some effort to conceptualize. The thoughts that you concoct ought to be novel and unique in relation to the next understudy's exposition. Furthermore, when you have settled on the subject, try to look into what different understudies have expounded on the theme and think about your sentiment, yet additionally make certain to regard the assessment of others by writing in an alternate way.</p>
Wednesday, May 13, 2020
Essay Writing - What Are the Best Writing Tips?
Essay Writing - What Are the Best Writing Tips?In terms of writing a narrative essay, student samples are the best source of writing guidelines. This is because they use the principles of good writing to improve the essay even more.The truth is that students have been studying how to write essays for years. They learn these skills through books and through imitating professionals. On the other hand, professional writers who really want to improve their craft go on to sample the writing guidelines of famous people. This is how the students get the most out of the writing tips from student samples.Student samples show the best writing rules to a student. These are some of the basic principles that every writer should follow. The first thing to remember when writing a narrative essay is to keep it short. The entire essay should not exceed more than ten pages. However, if you really want to write a longer narrative essay, you can include details like background information, a specific in cident or event, and so on.Another rule to keep in mind when writing a narrative essay is to consider the student's writing style. Don't include detailed descriptions of how you saw a scene or what you heard from an individual. You should simply state the facts and let the reader fill in the details of what they heard. And remember to follow the formal rules of narrative writing. That means don't use concrete adjectives, don't use adjectives that describe the action instead of describing the event, and so on.Besides, be honest about the source of your information. If you read about something on the internet, that doesn't mean you can include it in your essay. Be careful when using the internet as a source of information as well. Remember that student samples will give you a better insight into the type of sources you should or shouldn't include in your essay.Although there are many, many writing tips contained in student samples, the greatest tip can still be summed up in a single w ord: Use the resources. Always keep in mind that good writing is all about having references and resources at your disposal. Therefore, you should always make sure that you have reference materials with you and can put them to good use when it comes to writing your essay.Finally, keep in mind that the purpose of your essay is to share your experiences and impressions about what you learned in school. Students have learned that most writing courses require them to go beyond the classroom setting. They learn that writing assignments require them to talk about their experiences on paper. Thus, they begin to understand the importance of sourcing their own material in order to ensure that they use all the sources that they need to write their essay.Because of the many writer's samples that you can find online, it's not too difficult to get a better idea about the best writing tips that you should know. By using student samples, you can develop more advanced techniques in your craft.
Wednesday, May 6, 2020
Corporate Accounting and Reporting Financial Performance
Question: Discuss about theCorporate Accounting and Reportingfor Financial Performance. Answer: Introduction The objective of accounting is to collect and report on the financial information pertaining to the cash flows, financial performance and position of an entity. The present report undertakes to explain the application and relevance of AASB 10 and AASB 101 of Australian Accounting through practical illustrations. Part I: AASB 10 The primary purpose of AASB 10 Consolidated Financial Statements is to set out principles and guidelines to facilitate the preparation and presentation of consolidated financial reports when one or more sub-businesses are controlled by an organisation (AASB, 2011). This standard gives a novel and extended guidance on recognising whether or not control exists in a company, and hence whether it requires consolidation. The mandates of AASB 10 are based on principles and entail exercising judgment (Crowe Horwath, 2011). At 1 July 2016 Net fair value of identifiable assets and liabilities = ($100000+$50000+$10000) equity + =$10000 (1-30%) inventory+ =$10000 (1-30%) plant + 90000 (1-30%) patent -15000 (1-30%) legal claim = $226 500 Consideration transferred =$88 000 Capital reserve =$138 500 Worksheet entries Entries Dr. Cr. 1. Inventory Dr 10000 Deferred tax liability Cr 3000 Business combination valuation reserve Cr 7000 2. Patent Dr 90000 Deferred tax liability Cr 27000 Business combination valuation reserve Cr 63000 3. Accumulated depreciation - equipment Dr 20000 Equipment Cr 10000 Deferred tax liability Cr 3000 Business combination valuation reserve Cr 7000 4. Deferred tax liability Dr 4500 Legal claim Dr 10500 Legal claim Cr. 15000 5. Business combination valuation reserve Dr 138500 Capital Reserve Cr. 138500 Pre-acquisition Entries Entries Dr. Cr. Retained earnings Dr. 10000 Share capital Dr. 100000 General reserve Dr. 50000 Shares in Kam Ltd. Cr. 88000 Business combination valuation reserve Cr. 72000 Worksheet Entries at 30 June 2017 Entries Dr. Cr. Business combination valuation entries 1. Cost of sales Dr. 10000 Income tax expense Cr 3000 Business combination valuation reserve Cr 7000 2. Patent Dr 90000 Deferred tax liability Cr 27000 Business combination valuation reserve Cr 63000 3. Accumulated depreciation - equipment Dr. 20000 Equipment Cr 10000 Deferred tax liability Cr 3000 Business combination valuation reserve Cr 7000 4. Depreciation expense Dr. 5000 Accumulated depreciation Cr (1/2 x $10 000) 5000 5. Business combination valuation reserve Dr. 138500 Capital reserve Cr. 138500 Pre-acquisition entries The pre-acquisition entries are affected by: -transfer from business combination valuation reserve Entries Dr. Cr. 1. Retained earnings Dr. 10000 Share capital Dr. 100000 General reserve Dr. 50000 Shares in Kam Ltd. Cr. 88000 Business combination valuation reserve Cr. 72000 *Alternative BCVR entry for Equipment Accumulated depreciation - equipment Dr. 20000 Equipment Cr 20000 Equipment Dr. 10000 Deferred tax liability Cr 3000 Business combination valuation reserve Cr 70000 Assumptions: Assets value is presumed to be before depreciation as on 1.1.2006. It is presumed that Lisa Ltd. profit margin is 10%. Statement of Affairs An Abstract of Consolidated Balance Sheet of Lisa Ltd. as at 30 June 2016 Notes Amount of $ ASSETS Financial Assets Cash and cash equivalents - Trade and other receivables - Total financial assets - Non-Financial Assets Land and buildings - Property, plant and equipment - Fixtures Fittings 45,000 Intangibles 90,000 Other - Total non-financial assets 1,37,000 Total Assets 1,37,000 LIABILITIES Non-Current Liabilities Long Term Loan - Other - Total - Current Liabilities Provisions Employee provisions - Other 15,000 Total provisions 15,000 Net Assets 15 000 EQUITY Reserves 122,000 Total Equity 1,37,500 Part II: AASB 101 This Standard lays down the grounds for presenting the financial statements thereby ensuring their comparability both with the companys financial statements of earlier accounting periods as well as with the financial statements belonging to other businesses (Berrington and Bhandari, 2011). It prescribes the complete requisites for presenting the financial statements, minimum disclosures of their content, and principles guiding their structure (AASB Standard, 2015). Profit Loss Account: Statement of Profit or Loss and Other Comprehensive Income Note In $'000s Income Sales 50,00,000 Expenses Cost of Sales 35,00,000 Expenses Marketing Cost 66,000 Administrative Cost 99,000 Distribution Cost 2,00,000 Finance Cost 1,00,000 Profit before Income Tax 10,35,000 Income Tax 3,10,500 Profit for the year after tax 7,24,500 Profit distributed as Dividend 10,000 Profit retained by the company 7,14,500 Total other comprehensive Income 0 Comprehensive profit for the year 7,14,500 Conclusion The prescribed ways of reporting financial statements have been learnt from the above examples. References AASB Standard. 2015. Preparation of Financial Statements. [pdf]. Available through: https://www.aasb.gov.au/admin/file/content105/c9/AASB101_07-15.pdf. [Accessed on 15th September 2016]. AASB. 2011. Consolidated Financial Statement. [pdf]. Available through: https://www.aasb.gov.au/admin/file/content105/c9/AASB10_08-11.pdf. [Accessed on 15th September 2016]. Berrington, M. and Bhandari, V., 2011. Pinnacle Financial Statements. IFRS System. Crowe Horwath. 2011. AASB 10, 11 and 12 - How Will They Affect You? [Online]. Available through: https://www.crowehorwath.net/uploadedfiles/au/insights/insights-assets/a_issue%20of%20aasb%2010%2011%20and%2012_sept11_final.pdf. [Accessed on 15th September 2016].
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