Creative Nonfiction Essay Topics

Imaginative Nonfiction Essay TopicsCreative true to life exposition themes are extraordinary for the individuals who are acceptable authors, however don't think they have enough composing experience to compose a progressively unpredictable and itemized paper. There are numerous approaches to utilize an innovative true to life exposition subject, for example, utilizing a past filled with an occasion, an amusement of an occasion, or a logical report. Imaginative verifiable points are generally light and simple to peruse, and are appropriate for those with almost no foundation in history or science.The kinds of inventive true to life article themes incorporate; noteworthy occasion recaps, journals, ecological stories, and accounts of individual disclosure. Regardless of whether you need to recount to a tale about a significant occasion that occurred, or need to help individuals who have never had the chance to peruse a book or watch a film, an inventive true to life paper is the ideal c hoice.Many individuals are searching for better approaches to impart their insight into recent developments to their locale. They need to urge others to find out about things they are enthusiastic about, and they need to discuss occasions that are critical to them. An innovative true to life article can assist you with recounting to an anecdote about your life, your occupation, or some other thing that is critical to you. All things considered, these are regularly the best themes for writers in the present quick paced world.For model, there are a wide range of sorts of individuals who may not be keen on composing an ecological reclamation exposition, however might in any case want to go along what they have found out about nature. The ideal theme would be something that identifies with nature or biology. While some might be keen on finding out about preservation issues, others are keen on how our general public is influencing the earth and would be keen on imparting their musings to others.The most ideal approach to discover imaginative true to life exposition subjects is to look through the web. When you comprehend what kind of true to life theme you might want to expound on, you will have the option to discover it effectively and rapidly on the web. A few locales are designed for explicit point regions, and others offer progressively broad themes that will serve any individual who needs to compose a paper on any topic.One of the most significant contemplations while picking your exposition subject is the length. While some can be an extremely short or exceptionally long venture, there are no set rules. You need to pick a point that you feel certain about, and that you think would be fascinating for your readers.Creative true to life article subjects are additionally not the same as customary papers in a few different ways. In contrast to scholastic composition, the paper has practically no designing. You can forget about a ton of designing, since the standar ds of an innovative true to life exposition are very loose.However, there are a couple of rules that will make your article simpler to compose. One of these is to include the entirety of your source material, including references to extra data. While the source material may just add a couple of lines to your exposition, it will extraordinarily build its lucidness.

How to Do It

Step by step instructions to Do ItThesis composing can be troublesome and the individuals can help you through this procedure. Here and there it requires some investment to make sense of how to compose your theory, yet you are going to locate that a ton of the time it is a lot simpler than you might suspect. Beneath you will discover a few hints on the most proficient method to get past the proposal composing process for an individual and for a degree program.There are various subjects that you can take a gander at and do look into on. Everything relies upon the school that you are learning at and on the off chance that they have a particular course that you have to take. You have to set aside the effort to make sense of what the school will expect you to do before you feel free to attempt to compose your thesis.It is consistently essential to think about each school that you are learning at with one another just as taking a gander at what you like to do at various schools. One thing that you should take a gander at is if the school you are learning at offers a temporary job or something comparable. Something else that you need to look at is on the off chance that they offer a mid year school or summer course for you to find out about the subject that you are learning at that school. On the off chance that you do this you will have an extraordinary possibility of having the option to compose a theory that you can truly be glad of.You need to have a blueprint of what your proposition will be in any case. You are going to need to concoct a proposal subject that you can consider. A few people decide to contemplate something like military science or business.You ought to go over your thoughts and think of better places that you can get the data that you have to compose your postulation. Ensure that you generally monitor the information that you will be taking a gander at. This will assist you with getting the information that you have to work with when you are comp osing your thesis.Here are some various tips that you should think about proposition composing. The vast majority commit errors when they first begin on their proposition. Some of the time they make spelling blunders, sentence structure mistakes, or they neglect to list things. You ought to consistently make sure to observe the standards of the school that you are composing your proposal for, regardless of whether you are attempting to compose for an administration college or for a university.Make sure that you generally utilize a textual style that you can peruse. It is a smart thought to go over the principles that you are required to follow just as the entirety of the data that you have to remember for your paper. You ought to consistently ensure that you focus on your proposal composing and consistently ensure that you keep steady over everything.Thesis composing can be a troublesome procedure. Ensure that you generally ensure that you are keeping the guidelines of the college a nd that you generally utilize a quality textual style and spell check. This will assist you with ensuring that you can keep the data that you are expounding on cutting-edge so it won't become obsolete later on.

Using Essay Samples PDF for High School Students

<h1>Using Essay Samples PDF for High School Students</h1><p>Using article tests PDF will help your secondary school understudies figure out how to sort out their contemplations and arrange their thoughts. When they graduate, they'll have a higher evaluation for their evaluations. Along these lines, your youngsters won't just alumni with a higher evaluation they'll have mastered something too.</p><p></p><p>When they graduate, they'll be in the situation to enlist individuals to get things done for them. At the point when you escape secondary school and can't discover somebody to carry out that responsibility, your youngsters might be searching for somebody to do it. On the off chance that they're the ones carrying out the responsibilities they won't need to pay somebody to do them. They'll be completing it themselves.</p><p></p><p>The same is genuine when they begin to compose for themselves. When they graduate they'll have a high evaluation and they'll realize that they can compose for themselves. What's more they'll have great composing aptitudes. A high evaluation can without much of a stretch be earned by composing a decent paper. In the event that they need another PC, they'll realize that they can get one online.</p><p></p><p>When they find a new line of work, they'll have the option to rake in boatloads of cash. They'll have additionally buying force and they'll have the option to purchase things quicker. This will prompt a more noteworthy plenitude of material and their entrance to a wide range of data. They'll have the option to get a degree in business or technical disciplines. They'll have the option to pick a career.</p><p></p><p>If they decide to, they can appreciate a decent life for a lifetime. You don't need to give them a wide range of assets. You simply need to assist them with making an arrangement of work they've done and afterwar d urge them to submit it to publishers.</p><p></p><p>It establishes a decent connection with the world and it lets others see your understudies are proficient authors. It's an excellent resume item.</p><p></p><p>We all skill the Internet can be utilized to upgrade our capacity to impart and we as a whole expertise much we ought to utilize our composing assets. There are numerous things that individuals can use for making a portfolio. You ought to be seeing papers tests PDF.</p><p></p><p>As understudies start to have their own undertakings made they ought to be urged to utilize these assets. By utilizing these assets understudies will accomplish something helpful. By utilizing these assets they'll be learning and being instructed how to communicate through the composed word. There are many individuals who utilize these assets consistently and get an excellent input on how they are doing.</p>

Financial Accounting and procedures required in a company - Free Essay Example

Sample details Pages: 12 Words: 3682 Downloads: 5 Date added: 2017/06/26 Category Finance Essay Type Argumentative essay Did you like this example? To form a limited firm in the UK, following few documents are needed to send to Companies House for registering it: IN01 application form to enlist a firm which includes One address for the firms registered office, Don’t waste time! Our writers will create an original "Financial Accounting and procedures required in a company" essay for you Create order Different type of articles, Also pre defined names and address for the directors of the firms, It also includes the statement for the initial and total capital (paid up or un paid) and the initial number of shares that company is going to offer. Memorandum of AssociationÂÂ   Giving the names of each subscriber and verification that each member is approved to turn into members of that firm Articles of AssociationÂÂ   The document entails how the firm will perform its business operations, shareholder key rights, constrained substances if the firm has any and the details powers of companys directors. Additional informationÂÂ   If the application includes a prescribed or sensitive word or expression or according to application if any other document demands by the company house, company has to fulfil to proceed the registration process. Requirements for Registering Public Limited Companies (PLC) Before any business can start operating as a limited company in UK, it has to be registered with the Registrar of Companies at Companies House. IncorporationÂÂ  is the process by which a new or existing business is formed as a company and can sell its share in stock exchange to gather share capital. A public limited company (plc) must fulfil these requirements: Company that is going to be limited must show that it has at least two directors who may also be members of the company. The company also must have the one individual director at least. The selected directors for the company should be aged 16 or over 16. The company must also have one qualified secretary at least. You cannot choose a name for the firm that is the same as an existing firm. It does not include any receptive words and jargon that need sanction from Companies House. For example, a firm is not authorized to select a name which comprises words that are potentially misleading, such as international if the company is operating business only in UK. When the plc firm is free to operate its business? Unless the company house provides the trade certificate to the firm it cannot perform its operations and that the certificate will be issued by the company house when the company has the minimum required capital and this minimum amount for capital is 50,000 for UK plc business. Question No. 2 Different Stakeholders and their interests In Company? Stakeholders Employees and workers of the company It is common concurrence that employees are major stakeholders because employees have the direct impact on performance of company and equally they have interest regarding their salaries, benefits and careers. Shareholders Shareholders of the company hold the shares which make them owners and mostly they are considered to be top priority stakeholders of the company because of their ownership. Since shareholders are owners of the company so they have desperate concern with business and this makes them the top stakeholder of firm. Management of the company It is somehow notorious debate among business personnel that management of the company is stakeholder of the company or not. Freeman and Evan supported the view as managers are directly involved to keep balance among the other stakeholders demand and fulfil them wisely and this extra responsibility of managers include them in stakeholders of the company. Controversial, but some believe that managers are stakeholders As the managers also employees of the company but their high responsibility towards companys performance make them a separate stakeholder from employees. Creditors Creditors or suppliers of the company also somehow involve in the ownership if company provides them the security by offering them right of sales of the assets which make them stakeholders. Creditors also have high interest because of their lending amounts which they offer to the company and interest payments which they get back from company. If the company performs poor that means there is risk to lose their payment and interest hence this interest makes them stakeholders. Trade unions Since trade unions also have somehow impact or effect on the decision making of the company and this makes them the stakeholder of the company. Customers Customers of the company are also very key stakeholders. Because sales/profitability of the company depends upon customers and equally companys policies also affect the customers and their buying attitudes. Suppliers Often considered a stakeholder because company gets raw material for production and equally suppliers have to get payments in result of these raw material supplies. So this interest makes the suppliers as one of the key stakeholder of the company. Government Government is also stakeholder as government has high interest in any company regarding the tax. High the profit high the tax company has to pay. Local community The local community around the company where it operates the business is also included into the stakeholders of the company. Corporate social responsibility concept is an emerging concept and very important in companys growth so this shows that the local community around the company is also stakeholder of the company. Stakeholders interests (conflicts among the interests of firms stakeholders) Since each of the firm has different stakeholders and these different stakeholders have the different benefits and interests in firm. These different interests may create conflict among the stakeholders and also create trouble position for the management. Common concerns of the stakeholders Companys stockholders and the employees have the common concerns with the company because they both want company earns high profitability so that company may return them with higher return and salaries. High salaries, job security, growth of the business, and high dividend are the interests of the shareholders and employees which are commonly associated with the high profitability. Creditors and suppliers also have the high profit interest in company because it may provide help to the company to return back their credits soon. Conflicting Concerns of the stakeholders Increase in wages and salaries in shape of high return may affect on the dividend amounts. Management often concerned with high profit and further investment of that profit into the business which may sacrifice the dividend for shareholders. By investing the huge amount of profit on growth of the company may not bring the positivity in society and management may postpone the aim of community and environment betterment. Major Stakeholders of the Company Source: www.themanager.org Question No. 2 Reasons for Monitoring the Financial Performance of Business All the stakeholders and stockholders of the company are in favour that efficient corporate governance needs the defined rules and regulations in company. The main principle of all stakeholders is to get timely and accurate information regarding their each concerning matter. To make it sure a company should practice the fair procedures and policies to monitor its financial performance so that the goal of disseminating the right information to the right person at right time can be fulfilled. Monitoring the financial performance of business provides benefits in following ways: Transparency Full expos of non financial and financial information let the stakeholders to approach on transparent information. If there is no transparency into financial system a company may face fraud and can deceive the stakeholders with mislead information. So to avoid these all scams a company should have to implement and follow the monitoring system that transparently expand all the financial information to companys stakeholders. Answerability Accountability is very necessary to monitor the management performance whether it is performing in favour of the company or not and if necessary replace the management. There must be authentic, independent and authoritative body to monitor and control the management performance. Fairness Equitable treatment of investors and their investments is another reason to implement the monitoring system. Through proper monitoring system a company can ensure that the money of investors is properly and fairly invested into profitable investments. If there is no monitoring system company may lose its profits by investing into wrong investments. Responsibility Ensuring the corporation fulfils its proper role in society by investing something for the betterment of community. Profitability Is the business profitable or it is facing loss. How to manage the operations of the company to increase the overall performance and what suitable financial structure should be adopted by the company to generate and manage the business finance. What corrective measures a company can adopt to change its loss into profits. How to manage the profitability and even can enhance the profitability. What will be the suitable combination of policies for the company? So, all above questions indicate that without financial monitoring system a company cannot answer these questions. Size Whether the company has enough growth or size to produce the desired level of profitability? What the key changes that company should have to implement in growth, finance and operating performance to achieve the desired profitability? While checking the current financial resources company has to invest accordingly. May be currently company has available funds but due to higher cash outflows this could create problem for company in future. So after monitoring the size of company and size of investment, company should have to invest to achieve profitability from the investment. Growth Can the business grow to maintain or improve its long-term competitive position? What is a sustainable rate of growth for this business? Would the project provide the growth to business? A company can get answers for all such questions by implementing the continuous monitoring on financial performance of the company. Question No. 4 Explain Link between Balance sheet and Profit Loss Account? Balance sheetÂÂ   A balance sheet is a main statement in the annual report that shows a current economic situation of the form at a specific point, and this financial statement is presented at the end of each fiscal year, but for the accounts of management, short-term financial statements can be prepared by the company which can be prepared at any date.ÂÂ   It consists of the firms long term assets, short term assets, short term liabilities, fixed liabilities and provisions, the abstract of which is the net assets, or shortage, of the company. Profit and loss account The profit and loss account is another chief statement in the annual report that shows a firms performance over a specific time period.ÂÂ  Being a firms performance report the profit loss account explains the financial gains and also explains how the firm has done the fair business during this fiscal year and what profitability the firm has earned or what loss company has suffered. The profit and loss account includes of sales and all other sources of income generation for business, direct costs of business, overheads and expenses, financial costs and the government tax payable expenses. The Linkage Regardless of being two entirely different chief financial reports the balance sheet and the profit and loss account are somehow linked between each other. As the bottom part of the balance sheet report includes the profit and loss reserves, which indicates the profit retained by the company by not paying the full dividend to its stockholders with the future investment purpose. So in short the balance sheet statement provides overview of the financial health of the company at an accurate point, in contrast the profit and loss account statement expresses the financial gains of the company for the whole/current fiscal year.ÂÂ   Both balance sheet and profit loss statements have their own benefits and useful to review and analyze the companys financial position, however without assessing and viewing both statements financial position cannot be judged by individually viewing any of statement. Above statement can be backed by the following illustration that if a profit loss statement presenting the huge loss and would be de moralised its market worth and owners interests but having look on the balance sheet might clear the idea which shows the companys provision has further increase may cause the reduce profitability and loss. Provisions are simply an accounting entry that influences profitability but not the cash-flow of the company, so on the basis of this the presentation that company is not performing that bad as profit loss statement has showed. Conclusion Both statements profit loss account and balance sheet statement are as significant as each other and no solitary statement is measured to be more helpful than the other. To completely understanding the companys financial performance where the reader of accounts need to know what the balance sheet and profit loss statements are but also to know the relationship between these key statements and how positively and negatively they interact with each other. Question No. 4 Explain the Break-Even point and give examples? Break Even Analysis Break-Even is the volume where all Fixed Expenses of the business are covered or one can say that the point in business where the sales equal the total expenses. The point where is no profit and no loss for the company. All the new business must forecast what the total sales figures should be to satisfy its business expenses and after this to earn the profitability. To know or forecast the breakeven point for the company is beneficial for the business in case that it can find the new ways and approaches to cut down the expenses to increase the profits of the company. Reducing admin expenses, job cut downs and other un-necessary expenses may be reduced when the company knows the breakeven point to increase the profits. Through fixed expenses analysis, company can start to assess its breakeven point. To understand the breakeven concept lets take an example: Admin expenses 1,500 Rent expenses 800 Other Utilities expenses 300 Insurance expenses 150 Tax expenses 210 Telephone bill expenses 240 Auto expenses 400 Supplies expenses 100 Advertising expenses 300 Financial Interest expense 100 Miscellaneous expenses 400 Total 4,500 Gross profit margin 30% of total expenses These are the expenses that must be covered by the gross profit (sales cost of goods sold). Gross margin percentage and the total fixed expenses figures are very essential in this example and if total fixed expenses are supposed as 10000 and gross profit percentage is given as 30% then the breakeven point after all calculation would be 40000. Example of break even Q. A newspaper agency business has fixed costs of 2500 per month. Its average sales price per item is 15, and its variable costs are on average 5 per item. How many items does it need to sell to break-even? Q = FCÂÂ  / (UPÂÂ   VC) Q = Breakeven figure, i.e., Units of production (Q), FCÂÂ  = Fixed Costs, VCÂÂ  = Variable Costs per Unit UPÂÂ  = Unit Price Therefore, Break-Even Point Q = Fixed Cost / (Unit Price Variable Unit Cost) = 2500 / (15 -5) = 250 So if the company sales 250 items it will be break-even point where the total fixed cost will be satisfied and no profit will be gained by the company. For getting profit company has to sales more than 250 items. Question No.6 Explain Budgeting and difference between budget and Account? Budgeting After the eighteenth centurys industrial revolution the business entities started use of budgeting into their businesses to forecast the future conditions that companies may face. To prepare a right budget in those days and even in these days is very challenging for the management of every company. Every department, team and group among company may have their own budgets but most of the companies have their overall final business for the whole of its business. Budgeting for small companies with limited products is simple but for the international business with number of product lines is really very challenging task. Budgeting is something to forecast the future of the business and accordingly allocate the resources. Budget Budget is a written document or evidence of all the income and expenditures that company would have earn or expense for the particular period which is normally one fiscal year. It can be prepared at organization level, department level, group level, team level or even for individuals. Businesses, governments, ministries, local authorities, NGOs and even individuals prepare their budgets and use them into their businesses for controlling the expenses. Budgets always prepare in advance and budgeting is one strong aspect of budget which means analyzing the future situation of business in advance, think about contact and implication of things in progress and tend to control the future situation in advance to secure the business. Companies use a budget as a payments plan to assign their incomes to cover their expenses and to track how closely the actual expenditures line up with what the companies had planned to spend on certain heads or overall about all the business expenditures. An essential part of budgeting is creating an emergency fund, which the company can use to cover its unexpected expenses in case of over spending during the year. The company also wants to budget a percentage of its income for saving and investing. So budget is also a very good tool to measure whether the company is performing well according to plan into particular discipline what the budget has been prepared for or the department is over spending. All the governments also prepare budgets to rule their expenses for a financial year same as businesses they make usual modifications to reflect financial reality. And, like businesses, governments can find themselves in trouble if their spending outpaces their income. Companies prepare different budgets such as Cash budget, purchase budget, sales budget and other budgets for different expenses. Account Account is nothing technical but a very simple accounting term which is used to safe the transactions of each head at one place. Companies have different types of accounts such as supplier accounts for suppliers transaction information, sales, purchase, liability and asset accounts. All the business transaction are saved by the company by using these accounts at one place and then with the help of these accounts at the end of financial year the complete financial report is being prepared by the companies. Question No. 7 Business Cycle and documents required for final accounts? Business Cycle Every so often business climate are strong, with number ofÂÂ  jobs,ÂÂ   factor job overtimeÂÂ  and for a while business circumstances are feeble, and these ups and downs in business world are known as businessÂÂ  cycle. Economic history provides evidence that the financial position/economy of any company or country can never nurture in flat and even patterns. A country may benefit from quite a few years of healthyÂÂ  economicÂÂ  growth and richness, as the US did in the 90s. This growth period may be pursued by a depression or even a economic disaster. Eventually the economy reaches at lowest level, and then financial revival starts. The financialÂÂ  revival may be started with sluggish or rapid pace. It may be unfinished, or it may be so swift as to lead to a new boom in the economy. Success may denote a long, constant period of quick demand, abundant job opportunities, and rising living standards. Or a rapid, inflationary increase of prices, to be pursued by one more crash, may spot it. Rising and descending movements in yield, price raises,ÂÂ  interestÂÂ  rates, and new job opportunities shape the business cycle that considered allÂÂ  marketÂÂ  economies. Business cycle Source: https://www.hsc.csu.edu.au/economics Final account documentation All accounts must be prepared with a very detail and after rechecking so that no mistake would be published. Dealing with queries and obtaining missing documentation takes up valuable time not only for the Auditor Final account documentation must include where relevant all of the following: PL account, Balance sheet, cash flow statement, loans and assets accounts, expenses accounts and all other accounts should be updated Notes of the accounts Audit, corporate governance report Copies of all Instructions which were not previously provided to the Councils Representative A detailed variation account setting out the adjustments with measurements where appropriate and referenced to supporting documents. Day work Sheets Documents used in the calculation of loss and expense compensation Question No. 8 Bank and its financial Analysis Banks may have a two way interests into businesses. At one side banks are the institutions who lend the money to the companies at the time of their need. Hence banks and their management is keener to look the companies performance in order to know that whether that company will be able to return back the loan amount and the settled interest rate on that loan or not. The other perspective of banks to conduct the financial analysis on the companies is because banks collect the cash from their customers accounts and then further invest into a place from where banks can generate high profit margins to provide high rate of returns to their customers. For this reasons banks hire specialists and professionals to conduct financial analysis on market to aware from the companies financial health and make the decision where to invest for getting high rate of return. Financial Banks and their management highly needed to stay watchful about the information on the broader factors of the economy. B anks should also be very vigilant towards collecting the financial information of the companies operating their businesses. Most of the companies have their online press releases, information centres, and annual reports which are the best sources for getting the information. There are also authentic companies to conduct the market surveys which is another powerful source to collect the information regarding macro factors. Another reason which may force banks to conduct financial analysis of companies could be to fulfil the purpose of growth by acquiring the particular company. This provides the bank growth and another opportunity to invest in a company owned and managed by bank itself. Hence more likely the whole profit will be distributed among the banks rather than to get only dividends by investing into other companies. Investing into a well reputed firm and getting higher profits also provide high credibility to the bank which cause more customers for bank hence more funds available to invest hence more chances to earn high profits. So financial analysis is compulsory for banks to know the market and find out the best places to invest.

Honors Society Application Essay - Sports Examples

<h1>Honors Society Application Essay - Sports Examples</h1><p>If you are in secondary school and searching for certain games tests to assist you with composing your distinctions society application exposition, you are going to need to peruse this article. I am going to impart to you a portion of the primary things I found in the models that I utilized. This is going to assist you with maintaining a strategic distance from normal mistakes.</p><p></p><p>The first thing that you have to do is to choose a theme that isn't secured by any of the examples that you find. On the off chance that you have not taken a gander at the examples, this is the ideal opportunity to do as such. Ordinarily you will see a football test that is football themed and that could be perhaps the best example that you could use.</p><p></p><p>As a model, suppose that you have taken a gander at some baseball tests and they are not a group activity. Yo u might need to consider taking a stab at something like this. It is where the objective is to toss the ball beyond what many would consider possible without getting hit. That can be an incredible method to communicate how you would move toward the respect society.</p><p></p><p>I realize this appears to be an imbecilic game's example, yet it truly helps. You can have a go at utilizing it. There are a couple of ways that you can attempt this. One path is to utilize a nonexistent game and ask yourself, 'What might occur if the game was in high school?'</p><p></p><p>After you have settled on the games test, you are going to need to feel free to record the accompanying sentence. You should remove the entirety of your focuses from the sentence and afterward ensure that you incorporate them with the best pieces of the sentence. For instance, in the model that I gave you, you may be stating, 'On the off chance that it was a football sport, th e objective would be to not get hit.' Another model would be, 'On the off chance that it was a tennis game, the objective would be to win.'</p><p></p><p>After you have composed the sentence, you are going to need to choose what will be in the sentence. For instance, if the center piece of the sentence was 'The goal'Winning,' you would need to take a gander at the games test again and see what that was.</p><p></p><p>I trust that you can see the points of interest that you will discover in taking a gander at a wide range of sports tests. Likewise, recall that when you are doing this, you need to ensure that you are not rushing.</p><p></p><p>Make sure that you remember anything. It is significant that you are 100% right when you are composing this application article and have a go at utilizing these games tests as a beginning point.</p>

SAT Essay Help - Powerful SAT Test Scoring Tips

SAT Essay Help - Powerful SAT Test Scoring TipsNow that you have finished your SAT essays, it is time to begin practicing for the next year's SAT, but you have not yet taken the SAT essay test. Here are some helpful SAT essay practice samples that can help you make sure you write a high-quality essay.First, you can download a sample essay from the official site of the College Board. This sample essay comes from the reading section of the SAT and will take you about forty minutes to complete. The sample takes a look at what types of topics teachers commonly use in their courses and how well you do on this type of essay.Second, you can find an essay to use as a practice in your writing software. This essay comes from the verbal section of the SAT and also takes a close look at writing on the SAT. In addition, you can also find a practice SAT essay from a course, grade, or essay your school has that asks students to write an essay. Again, this essay takes a close look at how well you wr ite in this format.The next essay sample is from the quantitative section of the SAT. This essay compares some of the important concepts taught in different classes. The sample asks you to examine what students know about calculus, circuits, and digital electronics. The exam does not cover these topics on its own, so you will need to look at how well you do when you add them into your writing.Finally, you can find a sample of an essay about English composition from the writing section of the SAT. This essay provides students with an opportunity to examine how to make a clear argument, a compelling essay, and a formal style that flow. When you look at this essay, you can compare this type of essay to one that addresses the culture of the United States of America, history, current events, and current events. It is also important to take a close look at the actual letter grades and how they compare to the teacher's feedback.Before you start looking at these different type of essays, yo u should also learn about the different types of essay formats. Each essay format is different than the other. Here are a few examples of the different formats:A critical essay is where you answer a question posed by the essay. The form of this essay differs depending on whether you are taking the SAT math, verbal, or quantitative sections. The format can be either narrative or argumentative. Another example of a critical essay is where you analyze a topic and offer solutions to the questions posed by the essay.An open essay is where the student explores a topic and then gives a brief description of what is covered. This type of essay differs from an analytical essay where you draw conclusions from the information presented. Finally, the last type of essay is a case study where you explore the details and background of a particular topic.

Accounting Theory and Issues Preparing Business Concerns

Question: Discuss about the Accounting Theory and Issues for Preparing Business Concerns. Answer: Introduction The present study sheds light on the accounting theories and concepts and the way business concerns prepare and present their general purpose financial reports. The current study elucidates in detail the aims, objectives and background of three top 100 (Australia Stock Exchange-ASX) listed organizations, namely, BHP Billiton, CSR Limited and Woolworths Limited. In addition to this, the present study expounds in detail the conceptual framework of the three different organizations in order to carry out a comparative study of the framework for the preparation and presentation of financial statements. Furthermore, the present study also explicates in details the contents of the three business concerns and carries out a comparative analysis between the three different companies. Subsequently, the current section carries out a relative study of the remuneration structure, conceptual framework along with different issues of the accounting of the three different companies. Thus, it can be sa id that the current account illustratively a comparative statement of the accounting principles and issues with special orientation to the operations of BHP Billiton Limited, CSR Limited and Woolworths Limited. Background BHP Billiton Limited is a publicly traded well known Anglo-Australian transnational mining, metals as well as petroleum corporation, publicly traded in the ASX (Bhpbilliton.com 2016). BHP Billiton, headquartered in Melbourne, Australia is the largest mining corporation in the world enumerated by the market values of 2015 and is the fourth largest business concern in Australia in terms of revenue (Bhpbilliton.com 2016). CSR Limited is a gigantic publicly listed Australian industrial corporation that operates in the building material industry. The company, headquartered in New South Wales, Australia, operates in Australia, New Zealand and United States and markets products such as glass, bricks plasterboard, insulation as well as aluminium (Csr.com.au 2016). Woolworths Limited is a Australian retail giant that is publicly traded in the Australian Stock Exchange. The company, headquartered in New South Wales, Australia, operates in the retailing industry and serves in Australia, New Zealand and India (Woolworthslimited.com.au 2016). Woolworths Limited is regarded as the second largest corporation in Australia in terms of revenue, only after the Perth based multinational Wesfarmers. The company operates in different divisions that include the supermarkets, Food For less, liquor section, Petrol and General Merchandise among many others (Woolworthslimited.com.au 2016). Aim The aims and objectives of BHP Billiton are To create long term value for the shareholders of the firm by means of discovery, acquirement, development as well as marketing of natural resources (Bhpbilliton.com 2016). To own as well as operate huge, durable, low-priced, and expandable and at the same time upstream assets branched out in different commodities, geographies as well as market. The aims and objectives of CSR Limited are To deliver increased returns to shareholders by means of generation of growth in revenue and increase in profitability (Csr.com.au 2016) To focus on targeted end markets with the assimilated as well as differentiated products and services with the aim to attain sustainable growth and higher margins with returns The aims and objectives of Woolworths Limited are To deliver growth year on year and to provide consistently strong returns to the shareholders of the corporation To regain momentum in the supermarkets of Australia and to outperform in the liquor business To make clear advancement in the Masters path to productivity, acceleration of the lean retail model to compete in new environment, maintenance of disciplined portfolio management as well as capital allocation Content of companies The content of the company CSR Limited includes mission, overview, accounting as well as tax system, clients and memberships. The objective of the organizations is to enhance the value of the shareholders of the firm by ensuring persistent growth of the corporation. Discussion Comparison between companies The three companies CSR Limited, Woolworths Limited and the BHP Billiton can be compared based on the usage of the accounting standards and principles and the performances of the corporation. The performance of the corporation can be analyzed based on the profitability and the potential for generation of revenue of the corporation (Rankin et al. 2012). As per the compliance declaration in the annual statement of the company CSR Limited, it can be hereby ascertained that the general purpose financial report of the company is in conformation with the Corporation Act 2001. In addition to this, the general purpose financial reports is also prepared after taking into consideration the implementation as well as interpretation of different accounting principles as stipulated under the Australian Accounting Standards Board. The measures comprise of underlying research as well as development expenditure, primary sales, general as well as administrative expends, underlying profit and cost of s ales, operating profit, net profit and earnings per share (Horngren et al. 2012). The consolidated financial statements follow the concept of identifying trade receivables at fair value and thereafter are enumerated at amortized cost (Hong Yang 2012). Again, the inventories of the corporation CSR Limited is essentially valued at net realizable value or else cost whichever is inferior though the strategy is prudent but it understates profit. In addition to this, the corporation CSR Limited also follows the straight-line technique of depreciation that accurately replicates the treatment of asset (Arnold 2011). This helps in presenting true as well as fair value of different assets, liabilities, financial condition together with the profit and loss. On the other hand, the management of the Woolworths Limited prepares and presents the General Purpose Financial Reports in accordance with the Corporation Act 2001 and the Australian Accounting Standards as well as Interpretations, International Financial Reporting Standards (IFRS) (Woolworthslimited.com.au 2016). In addition to this, the financial statements also conform to other obligations of law. Again, the consolidated financial declarations are also prepared essentially in the Australian Dollars that happens to the functional currency of the company. Furthermore, the consolidated financial declarations are also organized based on the historical cost excluding certain assets as well as liabilities that are measured at fair value as expounded in different accounting strategies (Bragg 2011). The management of BHP Billiton Limited prepares as well as presents consolidated financial statements as per the International Financial Reporting Standards as was issued by the International Accounting Standards Board and outlined in the section 41 Basis of preparation and measurement to the financial statements in the financial reports. In addition to this, the management of the company also makes use of different non-IFRS measures that can help in the process of examination of the performance. Again, as per the annual financial statements of the company BHP Billiton Limited, the basis of preparation as well as measurement also conforms with conditions (Bhpbilliton.com 2016). Comparative assessment of the financial performance The companies can also be compared based on different measurement of performance of companies. The structure for preparation as well as presentation of financial declarations reflects the fact that different items that raise the economic benefits are essentially included as the income and different items that decrease the economic benefit of the firm represents the expenses of the firm in the income statement of the corporation (Devi and Hooper 2012). Again, the analysis of different items of financial performance can include the revenue and profitability. The analysis of the financial reports in the annual statements of the company BHP Billiton Limited reflects the fact that the revenue of the company during the year 2015 was registered to be US $44638 million (Bhpbilliton.com 2016). The consolidated income statement of the company reveals the fact that the revenue has decreased from US $56762 registered during 2014 to US$44638 in 2015. Again, the consolidated financial statements a lso reveal the fact that the revenue generation of the corporation has declined consistently throughout the three-year period. Again, the annual statement of the BHP Billiton reveals the fact that the attributable profit of the corporation was recorded to be US $ 2884m, US $1384 m, US $ (1312) m, US $269 m and US $ (1512) m (Bhpbilliton.com 2016). However, the dividends of the company have increased throughout the five-year period of 2011 to 2015. The dividend of BHP Billiton Limited has reached US$6.6 billion (Bhpbilliton.com 2016). This reflects the fact that the cash flow of the corporation has also declined during the period 2015 as the sales revenue has declined on one hand and the dividend payout has increased. Again, the assets of the corporation have also decreased from US $151413 in 2014 to US $124580. Finally, it can be said that the attributable profit, revenue and the dividend declaration of the corporation can be considered as the performance measurement criteria for the corporation. Figure 1: Consolidated Income Statement of BHP Billiton Limited (Source: Bhpbilliton.com 2016). Again, the analysis of the financial performance of Woolworths Limited includes the examination of the revenue and the net profit of the firm from the income statement of the corporation. The total revenue of the firm was recorded to be $60868 million during the year 2015 (Woolworthslimited.com.au 2016). The revenue of the firm declined to $60868 from $ 60952.2 million recorded during the year 2014. Again, the profit of Woolworths Limited was also recorded to be $2146 million during 2015 that declined from the figure of the year ago period (Woolworthslimited.com.au 2016). As such, on a statutory basis, after replication of the influence of important items, net profit after tax decreased 12.5% to $2,146 million (Woolworthslimited.com.au 2016). The total dividend paid by the corporation during the period 2014 was $907.1 million that increased to $912 million in the year 2015. Therefore, it can be hereby ascertained that although the profit for the year declined in 2015 as compared to t he previous year 2014, the company declared greater dividend during the year 2015. the dividend declaration per share of the company increased from $122 in 2011 to $126 in 2012 per share. Thereafter, it increased to $133 in 2013 and to $137 in 2014 and subsequently to $139 in 2015 per share (Woolworthslimited.com.au 2016). The financial performance of the company Woolworths Limited can be regarded to be disappointing. On the other hand, the revenue of the corporation CSR Limited has increased from $1746.6 million in 2014 to $2023.4 million in 2015. However, the profit for the duration of the corporation CSR Limited increased from $80.5 million in 2014 to 146.5 million in 2015 (Csr.com.au. 2016). However, the analysis of the balance sheet of the company CSR Limited also reveals the fact that the total asset of the corporation also increased during the period 2015 as compared to the previous years figure (Csr.com.au. 2016). Comparison of the financial position of the three corporations in terms of revenue Particulars 2015 USD million BHP Billiton $44636 Woolworths Limited $60868 CSR Limited $2023.4 Comparison of the financial position of the three corporations in terms of dividend declaration Particulars 2015 (Amount in million $) BHP Billiton 6600 Woolworths Limited 912 CSR Limited 68 Comparison of remuneration report As per the annual statement of the company Woolworths Limited, the remuneration structure of the report upholds the achievements of definite business outcomes that can ensure delivery of value of the shareholders (Devine 2012). The remuneration framework of the company Woolworths Limited includes the total fixed remuneration, variable reward that constitutes the total reward potential. The total fixed remuneration includes the base salary, superannuation and the car as well as other benefits. However, the variable reward includes the short term incentive plan and the long term incentive (Doupnik and Perera 2012). The short term incentive plan of the company that is essentially linked to the performance of the firm declined to 0.14% in 2011, 0.12% in 2012, 0.14% in 2013, 0.13% in 2014 and finally to 0% in 2015 (Woolworthslimited.com.au 2016). Figure 2: CEO remuneration of Woolworths Limited (Source: Woolworthslimited.com.au 2016) The long term incentive plan enumeration remains same with previous years that is the weighted 50% as against comparative total shareholder return (TSR) as well as 50% as against cumulative average EPS (Woolworthslimited.com.au 2016). However, the performance period for the long term incentive plan is reduced from 5 years to 3 years. the long term incentive plan is also linked to performance of the firm. The company Woolworths Limited has the People Policy Committee that oversees the remuneration policies of the organization (Woolworthslimited.com.au 2016). Again, the independent auditor of the firm, Deloitte, declares that the remuneration report of the firm are prepared and presented in compliance with the 300A Corporation Act 2001. As per the report, it can be hereby ascertained that the management of the company makes payment of $3806 during the year 2015 to the chief executive officer (Woolworthslimited.com.au 2016). Figure 3: Linkage of remuneration with the performance (EBIT) of Woolworths Limited (Source: Woolworthslimited.com.au 2016) On the other hand, the analysis of the remuneration report of BHP Billiton Limited replicates the fact that the company has a remuneration committee oversees as well as monitors the remuneration strategy of the firm. This committee also formulates the remuneration strategy that supports the implementation as well as achievements of the group and aligns the same with the ongoing performance of the corporation (Duska et al. 2011). The remuneration strategy of the firm follows the charter that too in turn can serve the interests and enhance the value of the shareholders of the corporation (Freeman 2011). Like the remuneration structure of the Woolworths Limited, the remuneration framework of BHP Billiton Limited is also directly linked to the performance of the corporation. However, the remuneration report of BHP Billiton Limited is essentially governed by different legislations in the nation UK and Australia (Bhpbilliton.com 2016). The company therefore follows the UK Companies Act 200 6 along with the large as well as the Medium Sized Companies as well as Groups for the formulation of the remuneration report in UK (Bhpbilliton.com 2016). Nevertheless, in Australia, the remuneration report follows the requirements of the Australian Corporation Act 2001, Australian Accounting Standards along with the IFRS. As per the remuneration report, the components of the remuneration consists of the base salary, pension, benefits, short term as well as long term incentive. The total remuneration of the CEO is registered to be USD 4582000 in 2015. However, the remuneration of the CEO during the financial year 2014 was recorded to be USD 7988000. Figure 4: Remuneration structure of CEO of BHP Billiton (Source: Bhpbilliton.com 2016). As per the annual statement of the corporation CSR Limited, it can be hereby ascertained that the management of the company prepares the remuneration report in compliance with the 300A of the Corporations Act 2001 as well as the Corporations Regulations 2M.3.03. The variable fraction of the remuneration of CSR Limited is also related to the performance of the firm. The remuneration report reveals the fact that the total remuneration of the CEO is recorded during the latest year. The elements of the remuneration structure also differ from the remuneration reports of the other two corporations. The components of the remuneration of the CSR Limited include the salary, taxable benefits as well as annual bonus (Csr.com.au. 2016) Figure 5: Remuneration of CEO (Source: Csr.com.au. 2016) Comparison of the conceptual framework The CSR Limited is a for profit entity listed in the Australian stock Exchange. The annual statement of the company comprises of the financial declarations of the group as well as its controlled business entities. As per the compliance declaration in the annual statement of the company CSR Limited, it can be hereby ascertained that the general purpose financial report of the company is in conformation with the Corporation Act 2001 (Aasb.gov.au. 2016). In addition to this, the general pupose financial reports is also prepared after taking into consideration the implementation as well as interpretation of different accounting principles as stipulated under the Australian Accounting Standards Board. The conformation with the accounting principles makes it certain that the financial declarations of the firm are presented as per the International Financial Reporting Standards (Scott 2012). The basis of measurement used in the financial statements also conforms with the conceptual frame of accounting and therefore, the financial measurements are based on historical cost except certain assets and liabilities (Rankin 2012). The conceptual framework also includes the recognition criterion. CSR Limited identifies revenue at fair value given different conditions. The leases are entered in the financial accounts on a straight line basis over a certain period. In addition to this, the borrowings are identified at fair value and the payables at amortised cost. Several items are measured as per the recognition criterion as mentioned in the accounting standards (Wolk et al. 2013). The management of the Woolworths Limited prepares and presents the General Purpose Financial Reports in accordance with the Corporation Act 2001 and the Australian Accounting Standards as well as Interpretations, International Financial Reporting Standards (IFRS) (Ifrs.org. 2016). In addition to this, the financial statements also conform to other obligations of law (Source: Woolworthslimited.com.au 2016). Like the CSR Limited, the revenue of CSR Limited also recognizes the revenue at fair value. In addition to this, the trade as well as the other receivables is identified at fait value as it is in CSR Limited. However, the goodwill reflects the cost of acquirement over the fair valuation. In addition to this, the equity instruments are also identified at fair value after the initial recognition (Aasb.gov.au. 2016). The general purpose financial reports therefore comply with the AASB Conceptual Framework. Similarly, the bhp Billiton follows the regulations laid down under the Corporation Act 2001 UK Companies Act and the Australian Accounting Standards Board (Austlii.edu.au. 2016). Comparison of the conceptual framework Company Accounting Standards and Regulation Woolworths Limited Corporation Act 2001 and the Australian Accounting Standards as well as Interpretations, International Financial Reporting Standards (IFRS) CSR Limited Australian Accounting Standards and the Corporations Act 2001, Accounting Standard AASB 101 Presentation and preparation of Financial Statements along with the consolidated financial statements adhere to International Financial Reporting Standards BHP Billiton International Financial Reporting Standards (IFRS), outlined by the International Accounting Standards Board, and as outlined in note 4 Comparison of accounting issues between companies The significant issues in the accounting policies that the audit committee of BHP Billiton takes into consideration orients around the carrying value of different long term assets, tax and royalty liabilities, demerger of South 32, closure and rehabilitation provisions (Bhpbilliton.com 2016). Similarly, the management of the company Woolworths also faces critical issues and high degree of risk as well as complexity in adjustments of carrying amounts of different assets and liabilities within the subsequent period that are included in the notes numbered 12,13,16 and 17 (Woolworthslimited.com.au. 2016). The accounting issues identified in the Woolworths Limited include the discount rates, assumptions of employee benefits, actuarial assumptions. The cash flows of the organization are discounted using a pretax rate that in turn replicates current assumptions of the market regarding the time value of money and there are risks specific to the liability (Woolworthslimited.com.au. 2016). Again, the estimations used for the future employee benefits takes into consideration the future salary as well as wages and are likely to have material impact (Legislation.gov.au. 2016). Furthermore, the actuarial assumptions by the management of Woolworths Limited are likely to have material impact and can be considered as a critical accounting issue. Again, the accounting issues recognized by the audit committee of CSR Limited include the application of the materiality that is regarded as the magnitude of the particular misstatements in the financial statements (Csr.com.au. 2016). The accounting issues also arise out of the material misstatements and the scope of the audit. In addition to this, there are also issues regarding opinions on Remuneration Report of the director as per the Companies Act 2006 and the strategic report. Conclusion The above mentioned report hereby presents a comparative analysis of three different companies that include the BHP Billiton Limited, CSR Limited and the Woolworths Limited. The comparative evaluation helps in understanding the similarity as well as the dissimilarity between three companies and the differences in the financial performance. In addition to this, the current study also helps in gaining deep understanding regarding remuneration report and helps in carrying out a comparative analysis of the remuneration report declared by the three different corporations. Furthermore, the present report also expounds in detail the compliance of the financial statements of the firm with the conceptual framework of the general purpose financial reports. Finally, the study sheds light on different aspects of the accounting issues that are identified while preparations well as presentation of the financial statements of the firm as stated in the annual reports of the respective corporations. References Aasb.gov.au. 2016.Australian Accounting Standards Board AASB - Home. [online] Available at: https://www.aasb.gov.au [Accessed 9 Sep. 2016]. 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