Friday, January 31, 2020
Sexuality Essay. The film “Casablanca†Essay Example for Free
Sexuality Essay. The film â€Å"Casablanca†Essay Sexuality Introduction            The film â€Å"Casablanca†is a 1942 release that is close to the top ten films that have tasted the times. Its fabrication and filming was carried out in accordance with the creation codes of pictures. It intertwines the political temperature during the Nazism times and the fight between two men for one beautiful woman. The story is constructed around sexuality upholding women as objects that are the center of attention for neurotic satisfaction of men through ownership (Curtiz et al. , 2000).            At the beginning of the film, the first introductory scene is dominated by a slow-spinning globe and a zoom-in shot technique is used to reflect on the Western Europe. A voice over is heard explaining the turbulent takeover of continent Europe by Nazis, the increasing flow of political refugees fleeing Hitler’s persecution, and the imminent Second War of the World. The only hope for the fleeing masses was Lisbon but for one to enter Lisbon, he or she had to possess the relevant documents (Curtiz et al., 2000). At this point, the producer applies the production codes by not showing the details of the required papers to safeguard the secrecy of the information pertaining to the documents. It is in the light of possession of these documents that the rivalry of two men, namely Laszio and Rick, that the topic of sexuality is developed.            The camera quickly fades and zooms-in giving rise to a new scene at the evening in a cafà ©. The place is full of all types of clients from Italians, French, Germans and refugees eyeing to flee to United States. In a dimly lighted camera, Ugarte presented as a crook creeps in and becomes boastful of how he got transit letters from two German dispatch riders after murdering them. Urgarte’s strategy was to trade the correspondence that night at the club (Curtiz et al., 2000). At this point, the producer of the film applies the production codes by not showing how Ugarte killed the two German messengers.            In terms of sexuality, the film so far seems to be dominated by male characters. The aspect of female essence is yet to be integrated in the big screen. At this point, the male power as the controller of things is dominant. This may have been attributed to the male construction of the female figure as a means to attain self satisfaction and thus should assume the subordinate position (Curtiz et al., 2000).            The scene continues with the petty crook Ugarte being arrested by the neighborhood police under the directions of Captain Renault (Curtiz et al., 2000). He passes away when in detention without disclosing that he assigned the correspondences in his possession to Rick. The details for the death of Ugarte are not disclosed by the producer but rather, he just mentions about the death. This is conformity to the production codes on the disclosure of details pertaining to death of a human being. The male dominance continues to be seen in this seen when no woman has come in to influence the occurrence of events.            Immediately after presentation of Ugarte’s death, Lisa a lovely woman of Norwegian origins comes in and everything changes. She was ones Rick’s lover who left him on the knowledge that his husband Victor, allegedly killed in war, was alive and had gone in hiding (Curtiz et al., 2000). She thus left Rick to take care of her ailing husband wounded in war. At this spot, a woman seems to be the midpoint of interest. Everything in the film focuses on the beautiful woman character Lisa after she enters.            On her arrival in the cafà ©, she begs Sam, the pianist of the house and a friend of Rick’s, to play for her the song â€Å"As Time Goes By†. At this point, the power of a female is revealed when Sam does according to Lisa’s wish. She smiles at him thus yielding a compelling power which makes Sam act against the wish of his friend Rick. Since Rick had prohibited him from playing the song, he storms over to Sam angrily that he has violated his directions never to present the song (Curtiz et al., 2000).            His anger cools down when he spots Lisa, who was accompanied by his husband Victor to the Cafà ©. Continually, the supremacy of a woman’s attractiveness is exposed at this point. Lisa seems to possess an innate power that compelled Rick to cool down despite him being too much angry with her because of disappearing without a warning. Lisa and her husband, who is a fugitive, are in need of the correspondences to help them flee to America to keep on working.When Victor learns from Ferrari, a Rick’s business rival, that Rick in possession of the correspondences, he tries to talk him into selling the letters to help him and his wife Lisa to flee safely (Curtiz et al., 2000). Again, the essence of a woman’s power as the center for attention is revealed when Rick refuses to sell the correspondences to Victor telling him to ask his wife the reason for not willing to sell to them. The reality is that Rick is aggrieved of Victo r because he is the reason why Lisa left him.            When Rick refused Victor’s offer, he started a war like sabotage by inciting the band to perform the song â€Å"La Marseillaise†. The band fails to perform when Rick disapproves them from playing it. Victor does not just stop, but he leads the lyric and the in attendance crowd joins in followed by everybody who is present. For a pay back, Renault is ordered by Strasser to shut the club. This part presents a war of showing might among the two male characters constructed around the love for one woman. They are working towards out-shining each other on who is worth being with a woman (Curtiz et al., 2000).            As presented in the film, a woman whose love for by the two men causes all these chaos is very attractive and charming. Her presence in the film stands for the erotic manipulation of a woman’s sexuality to men. Though not too much presented, the minimum times she appears in the scenes of the film makes all the change. There emanates anarchy where tranquility persisted. Friends turn into adversaries, and where there is compliance, insubordination shows up.After the people are evacuated from the club, Lisa confronts Rick on his refusal to give her the correspondences. She even goes to the extent of threatening him using a gun but in the process, she admits that she still loves him. At this point, a gun is used as a weapon that threatens a human being’s life. Similarly, love is used as a weapon to win a man’s heart and manipulate him into doing what a woman wants him to do. She also explains the reason why she left him un informed (Curtiz et al., 2000).            Immediately, Rick’s anger disappears, and he agrees to help them flee (Curtiz et al., 2000). The camera is brought at a close range helping the audience to achieve a point of view of the long shot accompanied by a brilliant lighting that facilitates the zooming of Rick’s and Lisa’s faces to fill the screen. At this moment, one feels the control that Lisa has over Rick because of the love he has for him. The producer applies the production codes by interrupting their kissing intentions through the intrusion of Victor into the scene (Curtiz et al., 2000). Conclusion            In conclusion, the big screen has incessantly shown the sexuality of a female as a controlling means of a man. The producer has eminently shown this aspect in the two scenes discussed above and at the same time applying the expected codes of production. The historical concept of the construction of sexuality seems to have played a significant role in presenting a woman as the center for attention by a man. References Curtiz, M., Epstein, J. J., Epstein, P. G., Koch, H., Bogart, H., Bergman, I., Henreid, P. Warner Home Video (Firm). (2000). Casablanca. Burbank, CA: Warner Home Video. Source document
Thursday, January 23, 2020
Midnights Children essay :: essays research papers
Midnight’s Children essay Salman Rushdie's creation, Saleem Sinai, has a self-proclaimed "overpowering desire for form" (363). In writing his own autobiography Saleem seems to be after what Frank Kermode says every writer is a after: concordance. Concordance would allow Saleem to bring meaning to moments in the "middest" by elucidating (or creating) their coherence with moments in the past and future. While Kermode talks about providing this order primarily through an "imaginatively predicted future" (8), Saleem approaches the project by ordering everything in his past into neat, causal relationships, with each event a result of what preceded it. While he is frequently skeptical of the true order of the past, he never doubts its eminence; he is certain that everyone is "handcuffed to history" (482). His belief in the preeminence of the past, though, is distinctly different than the reality of time for the Saleem who emerges through that part of the novel that Gerard Gen ette calls "the event that consists of someone recounting something" (26) (Saleem-now, we can call this figure). Saleem-now is motivated to act not by the past, but instead by the uncertainty and ambiguity of the future. Saleem's construction of his own story is an effort to mitigate the lack of control he feels in looking toward the unknown future. To pacify himself he creates a world that is ordered but this world is contrary to his own reality. Saleem spends much of his energy in the story setting up neat causal relationships between events in his past to demonstrate his place "at the center of things" (272). He carefully mentions his tumble into the middle of a parade for the partition of Bombay and then proceeds to propose that "in this way I became directly responsible for triggering off the violence which ended with the partition of the state of Bombay" (219). When telling us of his school-mate Cyrus disappearance from school and emergence as a great religious prophet Saleem quickly mentions the Superman comics that he had given Cyrus earlier, and attributes Cyrus' rise to prophetdom as a direct response to these comics. By viewing Cyrus' motivation in this way Saleem says "[I] found myself obliged, yet again, to accept responsibility for the events of my turbulent, fabulous world" (309). There is an obvious note of skepticism toward these most overt acts of placing himself at the center of things. At one point he asks himself "am I so far gone, in my desperate need for meaning, that I'm prepared to distort everything†¹to re-write the whole history of my times purely in order to place myself in a central role?
Wednesday, January 15, 2020
Changinng Life Style Essay
Indian Culture is time tested and represented the progressively refined way of life, that had unfortunately suffered a set back, a sub culture process as it were, drifting from its salutary ways of living. Did not Lord Mecaulay say in the UK parliament how the Indians had such a perfect social harmony and faith in their way of life, that they can not be subdued unless they were weaned from their prestige and made to adore the alien way of life, to feel subordinated to a †superior culture†, wherefore they could be easily subdued and dominated for the best advantage of the colonial rule! That was perfectly achieved and Indians forgot their own merits in a strange infatuation with alien culture! Foreign culture was best for them, unique to them, deserved respect, but not fit for absorption into our own way of life! Apart from an initiation into new unfolding findings of secular science and technology – which was absent in our nation under colonial subjugation – we had gained least in other spheres, particularly in the social and ethical qualities. We became divided, in the names of religion and castes losing the force of harmony that united us under the princely states! The increasing divorce culture, night clubs and pub culture, promiscuity and desertions etc among youth, the divide and rule policy among the politicians, the aggressive conversions (against more benign missionary activities a century ago) are the only major impacts in the social domain. So except the technological inputs, even economic exploitations under free trade or repressive regimentation under socialist govts that came from the west, have least served the society to achieve equality. Social impacts have been worse. The break down of joint family system due to new life styles, uncontrolled deviancies in the name of liberty etc have made youth defy control of society and family in a big way. In a chapter on †Consequences of Innovations†in the book by Rogers and Shoemaker entitled, †Diffusion and Adoption of Innovations†, it is discussed how any change made in any aspect of social sphere – agriculture or medicine or arts or whatever – may end up in unexpected †side effects†as well. The chaos in the aborigins of Australia after replacement of traditional stone tool etc make interesting reading! In India itself, the introduction of rural TV programme for education of people in modern agricultre, health care etc was studied in UP state when Indiraji was Minister of Broadcasting, in 100 villages. The study revealed significant increase in knowledge and attitude of people in modern techniques and the project was cleared for large scale introdcution across the country. After govt project was ended, many behavioural scientists took up studies in change of life pattern in the villages. They came across many critical adverse changes traceable to exposure of untreated †entertainment†programmes given by TV apart from the educatinal inputs! Like that our adoration for the modern knowledge gained from the west, had made us adopt their other life styles as well to the detriment of society. So the demerits have been devastating as we see from the increase of family courts to deal with increasing divorce cases, the skewed development of trade and industy at the cost of other primary enterprises, policy of social divide by politicians for vote bank advantage etc! In my opinion, we had paid a heavy price for all the technological good we received from the west, by our own unwise emulation of their social perceptions and political strategies as well! have a good day! TRADITIONAL CULTURE AND MODERNIZATION R. BALASUBRAMANIAN BACKGROUND This paper focuses upon three issues. First, I want to show that the perennial elements in traditional cultures like those of India and China are relevant even today as they play an important role in the achievement, on the one hand, of harmony between the individual and society at the social level, and, on the other hand, of harmony of spirit, mind, and body at the individual level. Second, we should not lose sight of the distinction between knowledge and information, between wisdom and knowledge, and more importantly between life and living. The perennial elements in the traditional culture have helped us to care for life, knowledge, and wisdom, which are essential for spiritual development. Third, modernization as interpreted by the West has a narrow connotation and is, therefore, a distorted concept. Through science, it brings in the colonial attitude, the imperialism of the West. It is possible for one to be modern without accepting all that is implied by modernization. Culture, which comprises philosophy and religion, art and literature, science and technology, social organization and political administration, is the mirror of the theory and practice of a people. It is originated, developed and sustained by the people over a period of time. In turn, the perennial elements which constitute its core inspire and sustain the posterity to whom it is transmitted from time to time. Traditional cultures like those of China and India are undoubtedly ancient, but not antiquated; their ideals and practices, which are relevant in any situation, help the people to meet the new challenges which surface from time to time. As a result they not only survive, but are admired, adored, and accepted by the people. There cannot be a better explanation of the way a culture is able to hold the people and sustain them than the one given by Sri Aurobindo: The culture of a people may be roughly described as the expression of a consciousness of life which formulates itself in three aspects. There is a side of thought, of ideal, of upward will and the soul’s aspiration; there is a side of creative self-expression and appreciative aesthesis, intelligence, and imagination; and there is a side of practical and outward formulation. A people’s philosophy and higher thinking give us its mind’s purest, largest, and most general formulation of its consciousness of life and its dynamic view of existence. Its religion formulates the most intense form of its upward will and the soul’s aspirations towards the fulfillment of its highest ideal and impulse. Its art, poetry, literature provide for us the creative expression and impression of its intuition, imagination, vital turn and creative intelligence. Its society and politics provide in their forms an outward frame in which the more external life works out what it can of its inspiring ideal and of its special character and nature under the difficulties of the environment. We can see how much it has taken of the crude material of living, what it has done with it, how it has shaped as much of it as possible into some reflection of its guarding consciousness and deeper spirit. None of them express the whole spirit behind, but they derive from it their main ideas and their cultural character. Together they make up its soul, mind, and body.1 Of the various components of culture the role of philosophy and religion is significant. Philosophy and religion can never be separated though they can be distinguished. It may be that in a particular culture, philosophy is in the forefront and religion in the background. It can also be the other way with religion at the surface and philosophy in the background. The point to be noted here is that philosophy and religion interact with, and influence each other. Philosophy is made dynamic by religion, and religion is enlightened by philosophy. If it is admitted that there is the need for a unity of theory and practice, p hilosophy cannot remain merely as a view of life; it must also be a way of life. In other words, philosophy has to become religious if it is to mold, organize and regulate life. Religion is not an untouchable; its need for life can neither be ignored nor underestimated. It will be helpful to contrast the pursuit of philosophy in Europe with that in India and China. Unlike the Europe of the Enlightenment where philosophy did not touch life at all, there was a tremendous impact of philosophy on life both in India and China. In the words of Sri Aurobindo: Philosophy has been pursued in Europe with great and noble intellectual results by the highest minds, but very much as a pursuit apart from life, a thing high and splendid, but ineffective. It is remarkable that, while in India and China philosophy has seized hold on life, has had an enormous practical effect on the civilization and got into the very bones of current thought and action, it has never at all succeeded in achieving this importance in Europe. In the days of the Stoics and Epicureans it got a grip, but only among the highly cultured; at the present day, too, we have some renewed tendency of the kind. Nietzsche has had his influence, certain French thinkers also in France, the philosophies of James and Bergson have attracted some amount of public interest; but it is a mere nothing compared with the effective power of Asiatic philosophy.2 There is no doubt that the average European who draws his guidance not from the philosophic, but from positive and practical reason, puts â€Å"the philosophical treatises on the highest shelf in the library of civilization.†The situation is entirely different in India. Sri Aurobindo says: The Indian mind holds . . . that the Rishi, the thinker, the seer of spiritual truth is the best guide not only of the religious and moral, but [also of] the practical life. The seer, the Rishi is the natural director of society; to the Rishis he attributes the ideals and guiding intuitions of his civilization. Even today he is very ready to give the name to anyone who can give a spiritual truth which helps his life or a formative idea and inspiration which influences religion, ethics, society, even politics.3 The phenomenon known as modernization is a product of the one-sided pursuit of both philosophy and science  philosophy purely as an intellectual affair without any bearing on life and science as the most effective instrument for the possession of unlimited power, eliminating the sacred. I shall take up the problem of modernization later. It may be added here that what is said about the Indian mind is equally true of the Chinese mind. Confucius, Mencius, and others are the great Rishis of China, the seers who exhibited the most uncommon insight into men and matters, into the moral and social problems of human beings. Drawing a distinction between two kinds of philosophers, systematic and edifying, Richard Rorty characterizes Wittgenstein as an edifying philosopher, like Kierkegaard, Heidegger, and others. In a brief analysis of the spirit of Western civilization which is fully manifest in the industry, architecture, and music of our time, in its fascism and socialism, Wittgenstein openly admits that he has â€Å"no sympathy for the current of European civilization, that he does not understand its goals, if it has any,†and that â€Å"it is alien and uncongenial†to him.4 He goes on to say: A culture is like a big organization which assigns each of its members a place where he can work in the spirit of the whole; and it is perfectly fair for his power to be measured by the contribution he succeeds in making to the whole enterprise.5 Wittgenstein’s brief explanation of culture requires some elucidation. He says that culture is a whole, that every individual has a place in it, that every individual has to function as a member of the whole, and that what he does is significant socially as well as morally. The two traditional cultures, Chinese and Indian, have recognized the importance of the ideas embedded in Wittgenstein’s explanation of culture. While the Indian culture appears to be predominantly spiritual and religious, the Chinese culture seems to be basically humanistic, with a clear emphasis on the moral and social dimensions of life. It must be pointed out in this connection that the difference between these two traditional cultures is only at the surface. Since the traditional culture comprehends the total life of a person, it provides a place for the different dimensions of life  spiritual, religious, moral, and social  which can be distinguished, but not separated. The spiritual and religious dimension of life presupposes the moral and social realm ; and the moral and social sphere of life points to the religious and spiritual goals. That the two realms, ethico-social and religio-spiritual, are complementary, has been recognized by both these cultures, even though the Indian culture lays emphasis on the spiritual and religious side of man while the Chinese culture focusses on the ethical and social side of man. The motif of the two cultures is the harmony of spirit, mind, and body; and it is to achieve this harmony that they take care of both realms of life. Once again what Sri Aurobindo says in this connection is worth quoting: A true happiness in this world is the right terrestrial aim of man, and true happiness lies in the finding and maintenance of a natural harmony of spirit, mind, and body. A culture is to be valued to the extent to which it has discovered the right key of this harmony and organized its expressive motives and movements. And a civilization must be judged by the manner in which all its principles, ideas, forms, ways of living work to bring that harmony out, manage its rhythmic play, and secure its continuance or the development of its motives.6 There is need to harmonize the eternal and the temporal, for the spirit works through mind and body, which belong to the temporal; and this is what every great culture has aimed at. There are four components in the traditional culture associated with India and China. They are: (1) the primal Spirit which is the source and support of the universe may be viewed both as transcendent to, and as immanent in, the universe; (2) this Spirit which is immanent in all human beings can be realized by every human being; (3) it lays down a discipline which is both moral and spiritual for realizing the Spirit; and (4) it has provided an organization of the individual and collective life not only for the sake of the harmony between the individual and society, but also for the sake of the harmony of spirit, mind, and body. Each one of these components needs some explanation in the context of these two cultures. INDIAN CULTURE Though Indian culture as it is today is composite in character, comprising Hindu, Jaina, Buddha, Islamic, and Christian elements, it can be characterized as Vedic culture since not only Hinduism, which is predominant, but also Jainism and Buddhism, which originated in protest against Vedic ritualism, have been influenced by the Vedas, the basic and oldest scriptural text in the world. Islam and Christianity entered the Indian soil consequent on the invasion of India by the foreigners  by the Moghuls in the former case, and by the English, French, and Portuguese in the latter case. Though they try to retain their identity, the followers of these two religious traditions have been influenced by the Vedic culture. Kabir (1398-1518 AD), for example, who is a greatly respected personality in the religious history of India, is a product of both Hinduism and Islam. In recent times, Indian Christians talk about and practice inculturization, which is a new and growing phenomenon. The predominant Hindu culture which has a long and continuous history is the Vedic culture; and the Vedic culture, which has its beginning round about 2500 BC, may be characterized as primal culture, since it traces everything in the universe to the primal Spirit, which is variously called Brahman, Ä€tman, Being, and so on. Spirit or Being is the primal reality. It is that from which all beings arise; being supported by it, they exist; and all of them move towards it as their destination. In the language of T.S. Eliot, the beginning is the end. The Upanisad says: That, verily, from which these beings are born, that by which, when born, they live, that into which, when departing, they enter. That, seek to know. That is Brahman.7 Spirit or Brahman is primal in the sense that it is foundational. It is the sole reality; it is one and non-dual; and there is nothing else beside it. It is spoken of as the First Cause, Unmoved Mover, of the entire manifest universe. With a view to bring o ut the independent nature of the primal Spirit on which the manifest universe is dependent, it is referred to as the Ground. That which is independent is real; what is dependent is an appearance. The ground-grounded relation brings out the reality of Spirit and the appearance of the universe. Ordinarily we distinguish the material cause from the efficient cause; the one is different from the other. The wood from which a table is made is the material cause; and the carpenter who works on the wood and makes a table according to a certain design is the efficient cause. The carpenter is different from the wood. What makes the primal Spirit unique is that it is both the material and efficient cause of the universe, because it alone existed in the beginning and nothing else beside it. Like wood, it is the material cause of the world; and like a carpenter, it is the efficient cause of the world. So, the Vedic culture traces all beings, living as well as non-living, to one source, viz. Spirit or Being. It may be pointed out here that in recent times quantum physics attempts to trace everything in the manifest universe to one source which is non-material or spiritual. Einstein declared: Everyone who is seriously involved in the pursuit of science becomes convinced that a spirit is manifest in the Laws of the Universe  a Spirit vastly superior to that of man, and one in the face of which we, with our modest powers, must feel humble.8 That Spirit or Brahman is the source, support, and end of everything in the universe, is the major premise of the Vedic culture. Derived from the major premise are two minor premises, one relating to living beings called jÄ «va and the other, to non-living beings called jagat. Since Spirit or Brahman is immanent in jÄ «va and jagat, neither jÄ «va nor jagat is isolated from the primal Spirit. It means that all living beings, whatever the y may be  humans, animals, birds, reptiles, and so on  are spiritual or divine. Non-living beings which are material constitute the physical universe. They are the products of the five elements  ether, air, fire, water and earth  which are material. The divine principle is present not only in living beings, but also in non-living beings, and so they are also divine. Characterizing Brahman as the indwelling Spirit (antaryÄ min), the BrhadÄ nrayaka Upanisad says that Brahman is present in all beings  the sun, the moon, and the stars, the elements which constitute the physical universe, and the organs of the jÄ «vas. Just as our body does not know the Spirit inside it, even so the beings, whatever they may be, do not know Brahman, the indwelling Spirit in them. The following text is relevant here: He [Brahman or Spirit] who dwells in all beings, yet is within all beings, whom no beings know, whose body is all beings, who controls all beings from within, he is your Self, the inner controller, the immortal.9 That which dwells in material objects and controls them also dwells in all living beings and contr ols them. Just as all living beings are essentially divine, even so the entire physical universe is essentially divine. Whatever may be the differences among the species and within the individual members of a species, all are essentially one, because one and the same divine Spirit is present in all of them. The message conveyed by these two minor premises of the traditional culture deserves careful consideration. First of all, if the land and the water and the sky of the physical universe are divine, then we should take care of them in the same way as we take care of our body. The claim that human beings are rational, that they are superior to the physical world, and that they are, in the words of Descartes, the â€Å"masters and possessors of nature†resulted in the unscrupulous, cruel, and destructive despoliation of nature in the name of the quest for knowledge, scientific development, and technological progress. It is not nature that is red in tooth and claw, but the human being who is unabashedly selfish and blatantly aggressive and makes nature bleed and scorch. Fortunately for us, there is a global awakening to the significance of the earth and the water and the sky as sources of sustenance and nourishment. Secondly, the application of this principle of the oneness to the human realm is of great consequence. The understanding that all human beings are essentially one and that differences of color and caste, of gender and race, of sharpness and dullness of mind, and so on are due to the mind-sense-body adjunct by which the Spirit is enclosed will help us to tackle the universally rampant problem of discrimination of all kinds  social, religious, economic, and political. VedÄ ntic philosophy, which is an important component of culture, tells us what a human being is, does, and should do in order to achieve the harmony of spirit, mind, and body. A human being (jÄ «va) is a complex entity consisting of Spirit and matter. The term used in VedÄ nta for Spirit is the Self or Ä€tman. Matter which is totally different from the Self i s referred to as not-Self, as other-than-the-Self. According to VedÄ nta, the not-Self, which is the material outfit of the human being, is made up of the mind, the senses, and the body. The Self in the human being requires a physical medium for its involvement in the day-to-day life as the subject of knowledge, the agent of action, and the enjoyer of the consequences of action. The mind and the senses are the cognitive instruments. With the help of the mind, the five senses give us knowledge of the things of the external world. The work of the mind does not stop with the cognitive support it gives to the senses. As the internal organ (antahkaraa), the mind generates the knowledge of the subjective states such as pleasure and pain. It also does something more, which is very important from the moral and spiritual perspectives. It gives us knowledge of the right and the wrong, dharma and adharma as they are called. When chastened by the moral and spiritual discipline, it is the mind which helps us to realize the primal Spirit or Brahman. So the work of the mind is manifold. The mind is the most marvelous instrument that a human being possesses. The emergence of the mind has not only accelerated the evolutionary process in its upward movement, but also has given enormous powers to the human being, making him/her the crown of creation, unique among all living beings. In the course of his commentary on the scriptural account of the creation of the world, Sankara raises the question about the preeminence of the human being among all creatures and answers it by saying that the human being is preeminent because he alone is qualified for knowledge and the performance of prescribed duties (jnÄ na-karma-adhikÄ rah).10 Why is it that he alone has this competence? Sankara justifies the supremacy of the human on three grounds. First, he has the ability for acquiring knowledge not only of the things of the world, but also of the supreme Being, the primal reality. This is because he is equipped with the mind which, being inspired by the Self or Spirit in him is capable of comprehending everything including the highest reality. Secondly, he has the distinctive quality of desiring certain ends as a result of discrimination, deliberation, and choice. Thirdly, when he has consciously chosen an end, he is earnest about it, finds the right means for achieving the end, and persists in it till he reaches the goal. A scriptural text which is quoted by Sankara in this connection says: In man alone is the Self most manifest for he is the best endowed with knowledge. He speaks what he knows; he sees what he knows; he knows what will happen tomorrow; he knows the higher and the lower worlds; he aspires to achieve immortality through perishable things. He is thus endowed (with discrimination) while other beings have consc iousness of hunger and thirst only.11 According to VedÄ nta, the Self in the human being is eternal, whereas his material outfit, the mind-sense-body complex, is temporal. The birth and death of a human being are connected with, and because of, the body. They are illicitly transferred to the Self with the result that we think of it as perishable and finite. The human being is caught in the cycle of birth and death because of ignorance (avidyÄ ) whose beginning is not known. The empirical journey of the Self through its association with the material adjunct is due to avidyÄ . It is avidyÄ that pulls down the trans-empirical Self into the empirical realm, superimposes on it, which is non-relational, a relation with matter, and is thus responsible for the â€Å"fall†of the Self. What is above categorization is now categorized and made an object of knowledge; what transcends relation is now explained through the logic of relation; and what is beyond the scope of language is now brought within the grammar of language. Thus, just as a tree and a table are known through perception and other means of knowledge, even so Brahman or the Self, we claim, is known through the scriptural text called Sruti. The trans-relational reality is viewed as characterized by omniscience and other qualities and also as the cause of the world. What is trans-linguistic is now spoken of as real, knowledge, infinite, and so on. In other words, we employ the categories of substance and attribute, cause and effect, whole and parts for the purpose of understanding the highest reality. It will be of interest in this connection to refer to the views of two influential thinkers from the West  one belonging to the pre-sixth century and the other our own contemporary. Pseudo-Dionysius, who occupies an important place in the history of Western spirituality, observes: [The supreme reality] is neither perceived nor is it perceptible. It suffers neither disorder nor disturbance and is overwhelmed by no earthly passion. . . . It endures no deprivation of light. It passes through no change, decay, division, loss, no ebb and flow, nothing of which the senses may be aware. None of all this can either be identified with it nor attributed to it.12 Again, he says: It falls neither within the predicate of non-being nor of being. Existing beings do not know it as it actually is and it does not know them as they are. There is no speaking of it, nor name, nor knowledge of it. Darkness and light, error and truth  it is none of these. It is beyond assertion and denial. We make assertions and denials of what is next to it, but never of it, for it is both beyond every assertion, being the perfect and unique cause of all things, and, by virtue of its preeminently simple and absolute nature, free of every limitation, beyond every limitation; it is also beyond every denial.13 Pseudo-Dionysius conveys in the most unambiguous terms the VedÄ ntic conception of Brahman or the Self. Instead of terms such as Brahman or the Self used by the VedÄ ntin, Wittgenstein uses terms such as the â€Å"metaphysical subject,†the â€Å"I,†the â€Å"philosophical ‘I’ †and contrasts it with the â€Å"body.†The human body, he says, is a part of the world among other parts, but the Self or the philosophical â€Å"I†is not a part of the world; it is outside the space-time-cause world. In the words of Wittgenstein: The subject does not belong to the world, but is a border of the world.14 The philosophical â€Å"I†is not the human being, not the human body, or the human soul of which psychology treats, but the metaphysical subject, the border  not a part  of the world.15 What is obvious from the foregoing account is that we have to make a distinction between two concepts, Brahman-in-itself and Brahman-in-relation-to-the-world, for the purpose of analysis. The latter concept is meaningful only on the presupposition of the fall of Brahman or the Self. When did this fall take place? No one knows, and no one can answer. Once there is the fall, the empirical journey of the Self goes on in different forms, conditioned by the space-time-cause framework. However, the promise of VedÄ nta is that the empirical journey of the lÄ «va can be put an end to, that the vicious cycle of birth and death can be broken by destroying avidyÄ through knowledge of one’s Self. That is why there is the scriptural instruction of â€Å"Know thy Self.†Not only does scripture say that the Self should be realized or seen, but it also suggests the means for realizing it. It will be difficult to understand the full significance of the distinction between Brahman-in-itself and Brahman-in-relation-to-the-world without a reference to the principle of standpoints which is enshrined in Indian culture. There are two sets of features, perennial and temporal, in Indian culture which contribute to its continuity as well as its change. While the basic doctrines constitute its perennial dimension, religious practices covering a wide range are temporal and transitory. Decadence sets in when the temporal and transitory features gain importance almost to the point of ignoring or sidetracking the perennial features. Historical, social, and political changes call for modification, sometimes radical, sometimes minor, in the religious practices and social norms of the people, while the basic doctrinal side remains intact. Continuity of the essentials amidst the changing flow of life helps to preserve the cultural tradition. The essential structure which has endured through the vicissitudes of time contains the basic doctrines as stated in the major premise and the two minor premises to which reference was made earlier. The three basic doctrines are: primal Being or Spirit is the source, support, and end of everything, sentient as well as non-sentient; all living beings are divine; also, the physical universe which has originated from the primal Spirit is spiritual. The monistic vision, which is pervasive in the Vedic corpus, is a notable feature of Indian culture. The doctrine of levels or standpoints skillfully adopted by Indian culture helps to reconcile monism and polytheism as well as monism and pluralism. Though each pair contains two extremes in the religio-philosophical thinking, they have been accommodated as different standpoints at different levels. They are irreconcilable only when they are placed together at the same level. For example, one of the oft-quoted hymns of the Rg-veda provides a clue for reconciling the problem of one Godhead and many gods and goddesses. It says: â€Å"What is but one, wise people call by different names  as Agni, Yama, MÄ tarisvan.†16 Reference to gods, such as, Agni and Yama may be replaced by the well known gods of the Hindu pantheon such as Siva, Visnu, Sakti, and so on. Sankara explains the distinction between the supreme Godhead and its various forms such as Siva, Visnu, and so on, as the distinction between the â€Å"unconditioned†reality, what we referred to as Brahman-in-itself, and its â€Å"conditioned†forms such as Siva and Visnu, all of which can be brought under Brahman-in-relation-to-the-world. _iva, Viu, and other gods are conditioned beings endowed with a name and a form and other qualities, whereas the One is unconditioned, devoid of name and form, specifications and qualities and is, therefore, trans-empirical, trans-relational, and trans-linguistic. This mode of drawing the distinction between the supreme Godhead and its many forms for the purpose of worship and other religious practices of the devotees, which is unheard of in other religious traditions of other cultures, is of great consequence in the religious practice of the people. Since it is the one reality that is worshipped in many forms such as Agni, Siva, and so on, one who worships Agni or Siva, should not quarrel with one who worships Yama or Visnu, because Agni, Yama, Siva, and Visnu are the conditioned aspects of the same reality. This significant idea of the Rg-Vedic hymn was accepted, fully elaborated, and further deepened by the Upanisads. It provides a theoretical framework for religious harmony, which is one of the characteristic features of primal culture and which has received special emphasis right from the beginning till this day. What makes primal culture valid for all times and in all places is its inclusiveness. It includes everything by providing a place for it in the whole. Religious, social, economic, scientific, and political activities are necessary and meaningful; but they must be made subservient to, and must be viewed and judged in the context of the spiritual goal of life. A culture which is mainly concerned with the bare economic necessities of life, social institutions, and political organization will be neither enduring nor elevating; it may look energetic and enterprising, but it is not worth the name, if it is not geared up to the spiritual side of life. Once again, what Sri Aurobindo says is worth quoting here: A mere intellectual, ethical, and aesthetic culture does not go back to the inmost truth of the spirit; it is still an ignorance, an incomplete, outward, and superficial knowledge. To have made the discovery of our deepest being and hidden spiritual nature is the first necessity and to have erected the living of an inmost spiritual life into the aim of existence is the characteristic sign of a spiritual culture. 17 The VedÄ nta philosophy solves the problem of monism versus pluralism on the basis of the distinction between two levels or standpoints called pÄ ramÄ rthika and vyÄ vahÄ rika, or absolute and relative respectively. The Upanisads make use of this distinction in the explanation of the epistemological, metaphysical, axiological, and soteriological problems. What is true at one level may not be so at another level. A dream-lion which is accepted as real in dream experience loses its reality at the waking level. What is accepted as a value at one time may turn out to be a disvalue at another time. The pluralistic universe which is accepted as real may cease to exist in the state of liberation following the spiritual ascent. The pÄ ramÄ rthika or absolute standpoint is higher, whereas the vyÄ vahÄ rika or the relative standpoint is lower. It must be borne in mind that the higher standpoint which transcends the lower does not invalidate it. One who has moved from th e relative to the absolute standpoint knows the truth of the former; but one who is tied to the relative standpoint cannot understand the truth of the absolute standpoint. Consider the case of two persons who attempt to climb up a mountain in order to reach the highest peak. While one of them reaches the top, the other, due to some disability, is not able to proceed beyond the foothill. The person who has reached the summit knows what kind of experience is available to one at the foothill; but one who is at the foothill does not understand the kind of experience one has at the top. We have to apply this logic to the different kinds of experience without subverting the pÄ ramÄ rthika-vyÄ vahÄ rika hierarchy. The Upanisads describe the two levels as signifying higher wisdom and lower knowledge. Experience of plurality is quite common; it is quite natural; we have it in our daily life. No special effort or discipline is required for such an experience. But experience of oneness is uncommon. One does not get it without special effort or appropriate discipline. The transition is from the common to the uncommon. A text of the BrhadÄ rayaka Upanisad describes the two levels of experience as follows: For, where there is duality as it were, there one sees the other, one smells the other, one knows the other. . . . But, where everything has become just one’s own self, by what and whom should one smell, by what and whom should one know?18 Without disregarding the pragmatic value of day-to-day empirical knowledge, primal culture emphasizes the importance of higher wisdom. It will be of interest to quote Wittgenstein in this connection. He says: In religion every level of devoutness must have its appropriate form of expression which has no sense at a lower level. This doctrine, which means something at a higher level, is null and void for someone who is still at the lower level; he can only understand it wrongly and so these words are not valid for such a person. For instance, at my level the Pauline doctrine of predestination is ugly, nonsense, irreligiousness. Hence it is not suitable for me, since the only use I could make of the picture I am offered would be a wrong one. If it is a good and godly picture, then it is so for someone at a quite different level, who must use it in his life in a way completely different from anything that would be possible for me.19 The teaching of the VedÄ nta philosophy is positive. According to it, life in this world is meaningful and purposive  meaningful for the reason that it serves as the training ground for one’s spiritual uplifting through the proper use of the objects of the world by the mind-sense-body equipment of which one is in possession, and purposive as one has to achieve freedom or liberation by overcoming the existential predicament. Freedom or liberation which is projected as the goal must be understood in the spiritual sense. It is true that human life is made difficult by economic constraints, political oppression, social hierarchy, and religious discrimination; and a situation of this kind points to, and calls for, freedom of different kinds so that a person can exist and function as a moral agent enjoying economic, political, social and religious freedom. However, the goal of life remains unfulfilled in spite of these different kinds of freedom. Though they are necessary, they are not sufficient. The highest freedom which is eternal and totally satisfying is spiritual freedom, which is called moksa in Indian culture. A socio-political system may ensure political freedom, social justice, economic satisfaction, and unrestricted religious practice; but still there is no guarantee of harmony of spirit, mind, and body which one can achieve only through the teaching of philosophy and religion. The socio-political machinery cannot be a substitute for religion and philosophy, though it can and should maintain a system of rights and obligations in which alone a human being can lead a moral life as formulated in religion and can pursue the goal of liberation as projected by philosophy. Sri Aurobindo says: The whole aim of a great culture is to lift man up to something which at first he is not, to lead him to knowledge though he starts from an unfathomable ignorance, to teach him to live by reason, though actually he lives much more by his unreason, by the law of good and unity, though he is now full of evil and discord, by a law of beauty and harmony, though his actual life is a repulsive muddle of ugliness and jarring barbarisms, by some law of his spirit, though at present he is egoistic, material, unspiritual, engrossed by the needs and desires of his physical being. If a civilization has not any of these aims, it can hardly at all be said to have a culture and certainly in no sense a great and noble culture. But the last of these aims, as conceived by ancient India, is the highest of all because it includes and surpasses all the others. To have made this attempt is to have ennobled the life of the race; to have failed in it is better than if it had never at all  been attempted; to have achieved even a partial success is a great contribution to the future possibilities of the human being.20 Excepting the CÄ rvÄ ka, which advocates a thoroughgoing materialism, all other philosophical systems in India accept the ideal of moksa. The Indian mind, right from the beginning, has accepted a hierarchy of values, ranging from the bodily and economic values at the bottom to the spiritual values of which liberation is at the top. The human being leads his life at two levels  organic and hyper-organic. Bodily and economic values which he pursues belong to the organic level. In so far as the pursuit of the organic values is concerned  values which are necessary for life preservation  his life and activities are in no way different from those of animals; at this level, hunger and sleep, shelter and sex are common to man and animals. Endowed as he is not only with the body, but also with the mind, he also lives at another level, pursuing higher values such as truth, beauty, goodness. The life-activity of man which is fully reflective of his cognition, desire, deliberation, and choice cannot stop short of the highest value called moksa. It is not necessary here to discuss the broad scheme of values accepted in the Indian tradition. Suffice it to say that, though artha and kÄ ma, which emphasize the importance of the material and hedonistic side of life, have been accommodated in the scheme of values, the moral and spiritual side of life has received special attention in Indian culture. That is why it has accepted two higher values, dharma and moksa, the former functioning as a moral guide, and also as a regulative principle of artha and kÄ ma pursued in our secular life, for the realization of the latter. All the philosophical systems, Vedic as well as non-Vedic, hold the view that moksa as the highest value is both ultimate and all-satisfying  ultimate since there is nothing else to which it can be the means, and all-satisfying since it comprehends all the higher values. Sankara says that one gets the feeling of the fulfillment of all values when one attains moksa.21 There are three questions that we have to consider in connection with the ultimate value. The first one is whether it can be realized at all. There is the view that the ultimate value is only an ideal to inspire and regulate our conduct and that it can never be attained. We can regulate our life so as to come nearer to it from time to time, from stage to stage; but we can never reach it. Suc h a view is untenable. Also, it goes against the spirit of Indian culture. Realization of one’s true nature is liberation. We have already pointed out that the human being is a complex entity consisting of Spirit and matter. Spirit by its very nature is ever free and never bound. But it appears to be bound because of the material adjunct with which it is associated in the empirical life. Overwhelmed by ignorance, the human being does not realize that he is essentially Spirit and therefore free. When he attains the right knowledge and knows his real nature, he is no more under the limitation or bondage of the psycho-physical material outfit, because ignorance which conceals his real nature is removed by knowledge. It means that the ideal of moksa has a basis in the very constitution of the human being; also, the human being, not being satisfied with the material achievements, what the Upanisad calls preyas, longs for spiritual freedom, which is called Sreyas. The Upanisad says: Both the good and the pleasant approach a man. The wise man, pondering over them, discriminates. The wise chooses the good in preference to the pleasant. The simple-minded, for the sake of worldly well-being, prefers the pleasant.22 One cannot have both Sreyas and preyas. The pursuit of the former requires the renunciation of the latter. Spiritual illumination follows purgation. Speaking about the importance of the ideal and its close relation to human nature, Hiriyanna observes: Ideals are rooted in needs inherent in human nature. It is their reality that constitutes their true charm. Take this charm from them, and they reduce themselves but to pleasant fantasy. The reality of such a value may not be vouched for by common reasoning. But we should remember that neither is there any adequate proof for denying it. Not to admit the ideal would therefore be to be dogmatic in the sense that we deny it without adequate proof for the denial.23 The second question is wheth er the ideal of moksa can be realized by all. Here also the great philosophical traditions, Hinduism, Buddhism, and Jainism, are unanimous in their affirmative answer. There is nothing in human nature which either disqualifies or incapacitates him from attaining this ideal. Whatever may be the differences among human beings at the bodily, vital, and mental levels, everyone has the right and duty to aspire for the highest value by virtue of what he/she is. As every human being is endowed with the mind, the most precious and unequalled instrument through which one can look before and after, know the things given to him, and choose from them after discrimination and deliberation, he is not in any way incapacitated from pursuing the ultimate value. Indian culture looks down on the doctrine of the chosen few. Since ignorance is the obstacle that stands in the way of realizing one’s divine nature, realizing one’s Spirit, which is liberation, it can be removed by knowledge which anyone can acquire through moral and spi ritual discipline. The philosophy of VedÄ nta, according to which every human being is divine, is opposed to the theory of privilege  of birth, intellect, spirituality, etc. It is anti-hierarchical. In everyone there is a sleeping Buddha, a hidden Brahman, to which everyone can have access. That the doors to the spiritual realm do not remain closed to anyone is conveyed in a forthright manner by Sri Aurobindo: A wider spiritual culture must recognize that the Spirit is not only the highest and inmost thing, but all is manifestation and creation of the Spirit. It must have a wider outlook, a more embracing range of applicability and, even, a more aspiring and ambitious aim of its endeavor. Its aim must be not only to raise to inaccessible heights the few elect, but to draw all men and all life and the whole human being upward, to spiritualize life and in the end to divinize human nature. Not only must it be able to lay hold on his deepest individual being, but to inspire, too, his communal existence. It must turn, by a spiritual change, all the members of his ignorance into members of the knowledge; it must transmute all the instruments of the human into instruments of a divine living. The total movement of Indian spirituality is towards this aim. 24 The third question, whether the ultimate value can be realized here in this life or only hereafter, is answered in two different ways. Some philosophical systems maintain that the proper preparation that a person undertakes for achieving this end will help him to realize it only after death, whereas some other systems hold the view that it can be realized in this life itself, if one follows the prescribed moral and spiritual discipline. The former view is called the eschatological conception of moksa while the latter is known as lÄ «van-mukti. â€Å"LÄ «van-mukti†means liberation-in-life. The person who has attained enlightenment or wisdom is free even while he is in the embodied condition. It is not necessary to discuss these two views of moksa in detail. It may be pointed out here that the view that it is possible to overcome bondage and attain liberation here and now deepens the significance of the present life. A lÄ «van-mukta does not run away from society. He l ives in society for the benefit of others; when he is engaged in activities, he has no sense of â€Å"I†and â€Å"mine†; his activities, that is to say, are impersonal. Also, he imparts spiritual instruction to others, for, having realized the truth, he alone is competent to do this. The life of a lÄ «van-mukta, as portrayed in the Hindu tradition, is comparable to that of a Bodhi-sattva as explained in the MahÄ yÄ na tradition. The ideal of life goes beyond self-perfection; it also includes work for the universal good. According to the Indian tradition, knowledge is different from information, and wisdom is different from knowledge. We may say that information, knowledge, and wisdom constitute a hierarchy. To know a thing is to know it in a determinate way, as such-and-such  as a substance possessing qualities, as a whole consisting of parts, as the cause or effect of something, and so on. Every object has two kinds of relations, internal and external. A lump of clay, for example, is internally related to its color, its parts of which it is made. It is also externally related to the ground on which it is placed, its immediate surroundings, and so on. No object remains isolated from other things; on the contrary, it has a network of relations with other things in such a way that it is what it is because of other things. When the poet says that, to know a flower seen in a crannied wall, one must know the plant, root and all, and also the wall, its location, and so on, he draws our attention to the fact that every object is an integral part of the cosmic system and that, to get an insight into the nature of a thing, one must know the whole of which it is an integral part. Bits of information do not constitute knowledge. Piecemeal information about the roots, the trunk, and the branches of a tree cannot be viewed as the knowledge of a tree. Just as knowledge is different from information, even so wisdom is different from knowledge. Though knowledge is superior to information, it cannot be a substitute for wisdom. The Vedic tradition draws a distinction between two kinds of knowledge, higher (parÄ ) and lower (aparÄ ).
Monday, January 6, 2020
Poetry Analysis“Digging†- Free Essay Example
Sample details Pages: 2 Words: 642 Downloads: 6 Date added: 2017/09/18 Category Literature Essay Type Argumentative essay Tags: Poem Essay Poetry Analysis Essay Did you like this example? Poetry Analysisâ€Å"Digging†by Seamus Heaney Passion- Its definition, its pursuit, all revolves around our lives. When a person is passionate about something, he should do what he is passionate about and not what the society or friends tell you to do. With Passion comes a lot of hard-work and perseverance. The narrator in the poem is passionate about writing. This poem by Seamus Heaney talks about the loss of innocence, deals with the loss of childhood innocence and the following transitions into adulthood. In this poem, Like most of his other poems, like â€Å"Death of a Naturalist†, we are shown his admiration for his ancestors, his own distorted view of nature and why he became a writer. When you have to dig deep for the good stuff in digging, you have to dig deep for the good stuff for writing something well. It seems the author is suggesting that hard work is important, no matter what line of work you do. Just do it with passion. In this poem, Heaney s eems to use his father’s and his grandfather’s digging into the homeland ground as a comparison to his writing and development of his poetry. Heaney’s father and grandfather use their shovels to work with the land, while Heaney uses his poem to work on his ideas to write poetry. The narrative voice in this poem is first person narrative throughout the poem. This is proven already in the first line, in the first stanza: â€Å"Between my finger and my thumb†. The narrative voice may very well be Seamus Heaney himself. Seamus mentions ’turf’ in the fifth stanza. Ireland is one of few countries left in Europe that still has turf. There is an obvious link to his country. The poem is written in free verse. This form of free verse allows the poet a freedom for subtle rhythmic variety, for example using assonance, or making words look like they rhyme. The poems diction is concrete, sensual, and relatively simple and is shaped by the poets adept use of dialect, sound devices. The dominant image Digging functions as an analogy for the writing process. Digging into the past, into myth and history. This poem has eight stanzas containing two couplets. In addition, there is no consistent rhyme scheme, although it has some rhymes: â€Å"thumb†and â€Å"gun†(in the first two lines); â€Å"sound†, â€Å"ground†and â€Å"down†(in the second stanza). Moreover, it is written in first person narrative; we can see that in the first line of the first stanza: â€Å"Between my finger and my thumb†. In addition, throughout the whole poem, there is a central extended metaphor of digging and roots, which shows how the poet, in his writing is expressing by this Imagery, â€Å"The cold smell of potato mould, the squelch and slap of soggy peat, the curt cuts of an edge. Related to the title, it is only when we have read the poem carefully when we realis e that all the three generations are involved in digging: his grandfather dug turf, his father dug up potatoes, and he is digging up his memories and his innocence. So, the title is much appropriate, because reading it we can guess more or less about what we are going to be told in the poem; at least we can guess that the poem deals with digging. As for the tenses used by Heaney: the poem begins in the present tense as Seamus Heaney describes seeing his elderly father straining among the flowerbeds, then it goes into the past tense when he remembers his father and grandfather at work. The last two stanzas return to the present, when Heaney realises that his work is to write. And the end, in the final line, however, it is in the future tense, to emphasise Seamus Heaney’s willpower and positivity â€Å"I’ll dig†. | | | | | | Don’t waste time! Our writers will create an original "Poetry Analysisâ€Å"Digging†" essay for you Create order
Sunday, December 29, 2019
A Vulnerable Population The Homeless in America - 919 Words
A Vulnerable Population: The Homeless in America Introduction Homelessness in America should be a growing concern. When discussing the United States current economic crisis comparisons with the Great Depression are becoming more and more common. Tent cities or makeshift shelters in specified areas or just beyond city limits are becoming familiar sites across the country. Each of these cities contains dozens if not hundreds of families struggling to just survive (Maide, 2010). Homelessness can be defined as the lack of a permanent, safe and affordable night-time residence. The exact statistics on homelessness are difficult to ascertain, as the precise number of people who experience homelessness is ever changing. Recently its been estimated that about 1.6 million are people living in emergency shelters or transitional housing. The National Law Center on Homelessness Poverty (2012) estimated the annual homeless population to be roughly 3.5 million people. Of these 1.35 million are children. The fastest growing segment of the homeless population is families with children. Discussion A recent study found that 1 out of 50 American children become homeless each year. On any given night more than 300,000 children are without a home. The study estimates that some 83% of homeless children will have been exposed to at least one serious violent event before they reach 12 years of age. Of those, nearly 25% will have witnessed acts of violence within their own families.Show MoreRelatedVulnerable Population the homeless vetrans Essay1728 Words  | 7 Pagesï » ¿ A Vulnerable Population the Homeless Veterans Patricia Dilbert NUR/440 April 7, 2014 Deanna Radford, MSN, RN, CNE A Vulnerable Population the homeless Veterans In this presentation, we will explore a vulnerable population with the focus on the homeless veterans. According to Mckinney Act†(1987) A homeless person is one who lacks a fixed, regular and adequate nighttime residence. One who has a primary nighttime residence that is a supervised publicly or privately operatedRead MoreSociological Perspective on Homelessness1248 Words  | 5 Pagesperspective. The paper will additionally reference sociological theory as a means of explanation for homelessness, such its causes, the demographics/populations, and other prominent known characteristics of homeless people. There are individuals and groups who choose to be, from a normative societal perspective, homeless, but for a great deal of the homeless population, it can be a treacherous and tragic lifestyle that is a result of a distinct set of social, societal, and individual factors. Due to theRead MoreThe Effects Of Homelessness On The Homeless Population1372 Words  | 6 PagesHomelessness The term to describe the homeless may have changed over time, however the issue of housing insecurity has remained for some Americans throughout history (Kusmer, 2001). Although the homeless population has always maintained in the United States, homelessness became a national issue in 1870 with the emergence of the â€Å"tramp†: these were men that banded together, rode trains illegally and had negative interactions with law enforcement (2001). The movement of the homeless from location to location changedRead MoreHomelessness : The New York City Shelter System1093 Words  | 5 PagesHomelessness in America Homelessness in America has been slowly decreasing since 2013. In 2014 the New York City shelter system reported an increase of seven percent, from 50,135 in 2013 to 53,615 in 2014. In 2013 more than 111,000 different New Yorkers looked to the shelter system to give them safety, this is also including 40,000 different children. Overall homelessness has dropped by at least 2.3 percent, homelessness has decreased among every subpopulation. Veterans make up 10.5 percent ofRead MoreThe Problem With Homeless Today1209 Words  | 5 PagesWeek 7 Assignment: The Problem with Homeless in America Equilla Simmons Boston University One of the basic human needs is shelter. While many people take having a roof over their head for granted, there is a plethora of people that have no place to call home. However, America has become a place where Social Darwinism is vastly accepted, leaving several people that are homeless with limited resources. â€Å"In January 2013, 610,042 people were homeless on a given night. Most (65 percent)Read MoreJournal 5 : Vulnerable Populations And Health Policy1266 Words  | 6 PagesJournal 5: Vulnerable Populations and Health Policy Based on your readings for this class, discuss how your population of interest meets the definition of a vulnerable population. My population of interest thus meet the definition of a vulnerable population. Most African Americans women living in Nursing homes suffer from Depression. It could be as a result from other chronic illnesses and not just a single diagnosis of Depression. Some of the most common reasons they are admitted into long-termRead MoreCurrent Housing Policies For Homeless Youth1281 Words  | 6 PagesAccording to the 2014 Department of Housing and Urban Development statistics, 34% of the total homeless population of America are under 24 years old (HUD 2014). Although HUD recognizes that this is an alarming number, current housing laws offer little protection for homeless youth. Young people in America face homelessness due to financial issues, lack of family support or insufficient housing. Many of these homeless youth are on their own and are enrolled in college and since the recession of 2008 theirRead MoreAnxiety And Depression : A Public Health Issue949 Words  | 4 Pagesanxiety, is a public health issue that impacts a large population in the United States with different level of severities. Anxiety is a feeling of stress or abnormal emotion that can cause several types of anxiety disorders. According to the statistics of Anxiety and Depression Association of America (ADAA), anxiety is one of the most common mental illnesses in the United States, which affect nearing 18 percent of the U.S.’s total population. This mental illness can affect one person’s general mentalRead MoreHomelessness Is A Major Social Crisis Essay1505 Words  | 7 Pagesor Haight Ashbury. In these places, homeless people are plentiful, yet they are almost always overlooked by the other San Franciscans who use those areas to work and play. Providing permanent housing (as opposed to places at shelters) to chronically homeless people has been proven to be an efficient method of combatting homelessness. I propose that San Francisco introduce a voluntary 10-cent tax on coffe e, as a way of raising money to provide services to homeless people within permanent housing, andRead MoreVulnerable Populations1503 Words  | 7 PagesVulnerable Populations BSHS/320 The United States of America is the place known to many as the land of the free, home of the brave, and the place to start a better life. With any place that has good qualities, some have not so good qualities. The homeless population in the United States is at a staggering high, and many individuals are suffering because many lack employment/financial resources, housing resources, support from family and friends, and others negligence; such as natural disasters
Saturday, December 21, 2019
Essay on Happiness in Aristotle’s work The Nicomachean...
Aristotle’s work, The Nicomachean Ethics, consists of numerous books pertaining to Aristotle’s Ethicsâ€â€the ethics of the good life. The first book discloses Aristotle’s belief on moral philosophy and the correlation between virtue and happiness. The definition of happiness has long been disputed. According to Aristotle, happiness is the highest good and the ultimate end goalâ€â€for it is self-reliant. This idea contradicted other common beliefs and philosophical theories. Aristotle opens his work by describing the various theories, neutrally examines each idea, and discloses how he thinks the theory is wrong and why his idea of happiness is more accurate. The most accepted theory until Aristotle was that of Platoâ€â€that good was a universal†¦show more content†¦Since man is the only creature to have free will and a conscience, these must be central to a good life for a human. The definition of happiness has long been disputed, and in order to establish a general definition one must discover mankind’s function (1095a.20). The distinct function of human beings will differentiate man from all other beings, thus it cannot be related to the characteristics of animals or plants. Aristotle explains that all living beings grow, and that man and animals share instinct. Through elimination, Aristotle establishes the distinct function of man as logic. Only human beings contain three souls and have the ability to use reason. Aristotle states, â€Å"the function of man then is activity of soul [thinking well and doing well] in accordance with reason†(). Ultimately, logic allows human beings to use reason in decision-m aking and to be virtuous. Aristotle explains what a competent judge of ethics is. â€Å"Each man judges correctly those matters with which he is acquainted; it is of these that he is a competent critic†(1094b.20). Ultimately, he believes that younger people lack the experience needed to use their reason. Instead, younger people will follow their instinct and feelings. According to this believe, Aristotle is showing that true happiness (achieved through virtues) is a lifetime effort. According to Aristotle, every action performed is done to attain an end goal (or good). The goals for eachShow MoreRelatedEssay on How Do Virtue and Chance Contribute to Happiness?1283 Words  | 6 Pagescontribute to happiness? Happiness has been subject to debate for centuries. What is happiness? What does happiness consist of? What contributes to happiness? Among many others, Aristotle, Epicurus, and the school of Cyrenaics, prominent ancient Greek philosophers, have greatly contributed that virtue, which is excellence of a certain part, and chance, which consists of any event outside of human control and prediction, may play a role in happiness. After analyzing the works of these philosophersRead MoreThe Role Of Happiness . â€Å"Happiness Is The Meaning And The1326 Words  | 6 PagesThe Role of Happiness â€Å"Happiness is the meaning and the purpose of life, the whole aim and end of human existence†(Aristotle). In ethics, we study the place of morality in a social construct, where happiness is the core of ethical concern. Happiness for the individual, happiness for the majority, happiness for nature. What is the key to a happy life? Aristotle believes the key is eudaimonia, or a state of having a good soul or being in a contented state of being healthy, happy, and prosperousRead MoreNichomachean Ethics’ Book Was Written By Aristotle Between1145 Words  | 5 Pages Nichomachean ethics’ book was written by Aristotle between the periods of 384 BC to the time when he passed away in 322 BC. Aristotle is an ancient Greek philosopher. During his period of writing, not many things had been discovered and the only other known philosophers were the Plato and Socrates. My view on the book can be derived from the title itself â€Å"Nichomachean†which mea ns victory for example in battle and from the term â€Å"ethics†which means virtue or a code of conduct. From the twoRead MoreThe Doctrine Of The Me Underpin Aristotle s Account Of Citizen Virtue?899 Words  | 4 PagesTo what extent, and how, does ‘the doctrine of the mean’ underpin Aristotle’s account of citizen virtue? In order to answer the question ‘To what extent, and how, does ‘the doctrine of the mean’ underpin Aristotle’s account of citizen virtue?’ it is first important for me to define ‘the doctrine of the mean’ which was developed in Book II of Aristotle’s Nicomachean Ethics (II.2.1104a12-26) in the form of a medical analogy. ‘the doctrine of the mean’ is very often dismissed as being unhelpful andRead More Aristotles Concept of Happiness Essay1073 Words  | 5 PagesIn the work, Nicomachean Ethics, the philosopher Aristotle creates a guideline for those who are serious about pursuing happiness. Aristotles recommendations for finding happiness are not accepted today without some struggle and careful examination. In Aristotles time, slaves, women and children were not truly considered human; so in many cases the philosopher is directing his words towards free males only. It is necessary to understand that by overlooking th is discrimination and applying it toRead MoreAristotle Of Aristotle : Nicomachean Ethics1487 Words  | 6 PagesAristotle: Nicomachean Ethics Happiness: it’s something we humans search far and wide for, to attain before we are called home at death. We go through our daily lives, making choices, commitments, changes, decisions. We set goals for ourselves, push ourselves, hurt ourselves, inspire ourselves, lose ourselves, find ourselves†¦but why? Whether it is a conscious effort or not, no matter who you are or where you find yourself at this very moment, there is one ultimately satisfying hope that brings usRead MoreHappiness Is an Activity Essay1287 Words  | 6 PagesIn this paper I will discuss Aristotle’s claim that happiness is a kind of activity and not a momentary pleasure. Some people might worry that Aristotle is wrong in making this claim by presuming that happiness is a state of mind rather than a constant pursuit in which a person must actively strive for throughout the entirety of ones life. I will argue that Aristotle is correct when he declares that happiness is a kind of activity that we strive for and ultimately attain throughout the entirety ofRead Moreâ€Å"Are You Happy Now?†Essay1541 Words  | 7 Pages Happiness is a term that typically has different definitions. Some define happiness, as the things one possess; others may define it as doing a good deed and the feeling one has after doing a good deed. Merriam-Webster defines happiness as, â€Å"a state of well-being and contentment†. Even Aristotle acknowledges that everyone disagrees on the definition of happiness because we all have a different thought-process and prior knowledge. Even though there are many definitions to happiness, both AristotleRead MoreEssay on Aristotles Notion on Eudaimonia and Virtue 1550 Words  | 7 PagesIn Aristotle’s Nicomachean Ethics he accounts that humans should make sacrifices and should ultimately aim first and foremost for their own happiness . In the paper I will argue that it is really in a person’s best interest to be virtuous . I w ill do this by first describing Aristotle’s notion on both eudaimonia and virtue , as well as highlighting the intimate relationship between the two . Secondly I will talk about the human role in society. Thirdly I will describe the intrinsic tie between humanRead MoreAristotle : The Good Life1708 Words  | 7 Pageswith Plato and Socrates are three of the first and arguably the most important philosophers when it comes to modern day philosophy and ethics. Aristotle’s work extended beyond ethics and philosophy into scientific thought where he was a very important figure in that field as well. One of Aristotle’s greatest works was the Nicomachean Ethics. In Nicomachean Ethics, Aristotle explores how people should live and concentrates on the individual’s ethical responsibilities. He outlines many different ideas
Friday, December 13, 2019
Cat 1.Pdf Free Essays
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 Data A 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. We will write a custom essay sample on Cat 1.Pdf or any similar topic only for you Order Now com/learningmedia Printed in Great Britain by W M Print Fredrick Street Walsall WS2 9NE Your learning materials, published by BPP Learning Media Ltd, are printed on paper sourced from sustainable, managed forests. ii All our rights reserved. No part of this publication may be reproduced, stored in a retrieval system or transmitted, in any form or by any means, electronic, mechanical, hotocopying, recording or otherwise, without the prior written permission of BPP Learning Media Ltd We are grateful to the Association of Chartered Certified Accountants for permission to reproduce past examination questions. The answers to past examination questions have been prepared by BPP Learning Media Ltd, unless where otherwise stated  © BPP Learning Media Ltd 2008 Contents Page Question index†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢ € ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦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‚¬ ¦Ã¢â‚¬ ¦ iv How to PASS your exam †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. xv How NOT to PASS your exam †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â ‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. xvi Syllabus †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ xvii Approach to examining the Syllabus †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. xxiv The Computer Based Examination†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚ ¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. xxv Tackling Multiple Choice Questions†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ xxvi Using your BPP products†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ xvii Questions and answers Questions†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. 3 Answers †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. 37 Exam practice Practice questions and answers †¢ Questions †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚ ¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. 61 †¢ Answers†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. 73 Mock exam †¢ Questions †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. 81 †¢ Answers†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 95 Review form free prize draw iii QUESTION INDEX Question index Time Page number Marks llocation Mins Question Answer 16 19 5 37 9–15 14 17 7 38 16–23 16 19 8 39 24–38 30 36 9 41 39 2 2 11 43 40–44 10 12 15 44 45–49 10 12 15 44 50–54 10 12 16 45 55–62 16 19 17 46 63–68 12 14 18 47 69–74 12 14 19 48 75–79 10 12 20 49 Part A: Introduction to transaction accounting Business transactions and documentation Objective test questions 1–8 Assets, liabilities and the accounting equation Objective test questions Balance sheet and profit and loss account Objective test questions Recording, summarising and posting transactions Objective test questions Completing ledger accounts Objective test question Part 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 ledger Objective 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 IMPORTANT INFORMATION x Passing CAT exams xi xii PASSING CAT EXAMS How to revise Plan your revision At 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 enough Make 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 EXAMS How NOT to revise Revise selectively Examiners are well 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 of 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 carefully To 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 Syllabus Paper 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 examination (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 three 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 question Step 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 products This 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 t o your BPP Interactive 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‚¬ ¦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 to tal 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‚¬ ¦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 boo ks 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 QUESTIONS 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 cash 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)! The 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 3 Which 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 on 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 14 Assets 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. D A 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 of 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 $500 A 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 not 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 23 Why 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 business 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 B Purchase 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 correctly 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 plausibl e 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 debited 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 31 Output 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 cheque. 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 customers $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 How to cite Cat 1.Pdf, Essay examples
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