Commercial Accounting Essay Example for Free

Commercial Accounting Essay Commercial accounting is an accurate account of business transactions, it can only be acquired if both cash and credit transactions are performed, recorded, and recognized in such a way that there can be no duplication and the transactions are recorded under commercial accounting. The system known as double entry book keeping or the commercial accounting system that records both aspects of transactions, also it records credit transactions in cash accounting the day of the receipt. The single entry in accounting for example: there is a sale, where the transaction is complete after the exchange of cash for goods. In commercial accounting the date in which the transaction was made needs to be recorded regardless to whether it was paid or it wasn’t. Generally Accepted Accounting Principles better known as (GAAP) is the collection of standards and practices that are required to be used by business’s to record and present the results of their financial activities and their records of what they owe, established by the Financial Accounting Standards Board (FASB). These accounting principles are standardized and used for the many private and publicly traded companies in America today. Every economic event within business must be associated with and recorded by a specific entity and business records must not include the personal assets or liabilities of the owner. If an idea holds no impact on a decision maker, investors, or creditors, then the relating (GAAP) principles do not have to be followed. (GAAP) requires the use of accrual basis accounting rather than cash basis accounting, this is imposed on businesses so that investors have a minimum level of consistency in the financial statements they use when analyzing businesses for investment purposes. The accrual basis of accounting over the cash basis of accounting in commercial accounting and generally accepted accounting principles (GAAP) is different depending on whether you run a large scale business or a small business. Cash basis is used mostly by small businesses where owners and creditors want a simple way to understand the financial statements and to understand whether there is a profit or loss in the business. Accrual basis is used by large businesses and when revenue is earned expenses are accrued. Cash basis gives you a clear picture of your cash flow, but does not give you a good idea of business in the long term because you are not recording income when it is actually earned. Accrual basis accounting accurately matches your income and expenses and if not managed carefully you could lose track of your actual cash flow, with accrual basis transaction statements they are recorded in which the events occur. You don’t have to wait until you see the money, or actually pay money out of your checking account, to record a transaction. References (Investopedia.com) (Wiley PLUS)

Al-Anon Observation Paper -- Twelve-Step Meeting Observation Paper

Alcoholism is as prevalent in my family, as blood is in our veins. When previously asked to observe 12-step groups, I ritualistically flocked to Alcoholics Anonymous, without consideration of the possibility that other groups had any potential to make an impact on me. I always pride myself in my ability to identify as an individual that is not ensnared in alcoholism, but unfortunately am an individual that was highly tormented by alcoholism. Through observation of the group and how it processed, as well as identifying how I felt as a new attendee, I was able to understand why self-help, support groups are so vital for individuals in recovery. I finally realized, I too am in recovery. I attended Al-Anon meetings on Sundays at St. Matthew Episcopal Church. The meetings began at 11:45am, and were held until 1:00pm, which was contingent on the progress of each small group. I was in attendance beginning January 19th, with attendance on January 26th, and February 2nd. The groups first met in one room together, and then broke into smaller groups to process. The initial meeting room is a nursery room in the church. It had a lot of natural lighting from the windows, and was decorated in children’s religious artwork. The room was far too small for all of the attendees. There was an average of thirty-five attendees at each meeting. Many times people who came late had to stand outside the doorway and listen in, because the room was literally overflowing with people. There were never enough chairs, which forced some individuals to stand, until the large group, broke into small groups. The group itself was entirely made up of middle age, Caucasians. There was an average of about thirty-five attendees each week. The average age of the gr... ...http://apt.rcpsych.org/content/6/5/348.full Gifford, S. (2011). Differences Between Outpatient and Inpatient Treatment Programs. Psych Central. Retrieved from http://psychcentral.com/lib/differences-between-outpatient-and-inpatient-treatment-programs/0007531 Galanter, M., M.D. (2008). Spirituality, Evidence-Based Medicine, and Alcoholics Anonymous. PsychiatryOnline. Retrieved from http://ajp.psychiatryonline.org/article.aspx?articleID=100364 Peele, S., PhD. (2004, August). Is AA's loss psychology's gain? American Psychological Association. Vol. 35 NO. 7 pp. 86 Retrieved from http://www.apa.org/monitor/julaug04/jn.aspx McGovern, M. P., PhD, & Carroll, K. M., PhD. (2003). Evidence- base Practices for Substance Use Disorders. Psychiatric Clinics of North America. Retrieved from http://www.dartmouth.edu/~dcare/pdfs/fp/McGovernMark-Evidence-BasedPractices.pdf

Prince Metternich

Samantha Meyers 01/20/13 Wld Hist. HN Pd. 2 Prince Metternich Prince Metternich was born in Coblenz on May 15, 1773. He owed most of his early education to his mother because his father showed no interest in his education. In 1788, Metternich enrolled in Strasbourg University He served as foreign minister of the Austrian Empire from 1809 to 1848 and restored Austria to its former power after the devastating Napoleonic Wars. He held continuous office in European affairs for almost 40 years.One of his first tasks was to set up a detente with France that included the marriage of Napoleon to the Austrian Arch-Duchess Marie Louise. Soon after that he engineered Austria’s entry into the War of the Sixth Coalition on the Allied side, he signed the Treaty of Fontainebleau that sent Napoleon into exile. In recognition of his service to the Austrian Empire, he was raised to the title of Prince in October 1813. Prince Metternich lead the Congress of Vienna.He helped restore balance of po wer to all of Europe and proposed a peacekeeping organization called the Concert of Europe. He attempted to restore hereditary monarchs that lost power but only ended up making the people favor nationalism. Under his guidance, the â€Å"Metternich system† of international congresses continued for another decade as Austria aligned herself with Russia and Prussia. This marked the high point of Austria's diplomatic importance, but soon Metternich slowly slipped back into the periphery of international diplomacy.At home, Metternich also held the post of Chancellor of State from 1821 until 1848, under both Francis II of Austria and his son Ferdinand I of Austria. After a brief period of exile in London, Brighton and Brussels that lasted until 1851, he returned once more to the Viennese court, this time to offer only advice to Ferdinand's successor, Franz Josef. Having outlived his generation of politicians, Metternich died at the age of 86 in 1859. Metternich was one of the most c apable diplomats of his time.He was responsible for the stability of European governments. In the end, however, Metternich failed because his basic strategy was to support autocracy when the political development in Europe moved rapidly towards democracy. Bibliography: â€Å"Prince Metternich. †Ã‚  World History: The Modern Era. ABC-CLIO,  2013. Web. 20 Jan. 2013. World History Notes on â€Å"19th Century Nationalism† â€Å"Conservative, Sophisticated, Skilled Diplomat. †Ã‚  Emersonkent. com. Emerson Kent, n. d. Web. 20 Jan. 2013. .

Execute and Run Applications and Files From Delphi Code

The Delphi programming language provides a quick way to write, compile, package, and deploy applications cross-platform. Although Delphi creates a graphical user interface, there are bound to be times you want to execute a program from your Delphi code. Lets say you have a database application that uses an external backup utility. The backup utility takes parameters from the  application and archives the data, while your program waits until the backup finishes. Maybe you want to open documents presented in a file list box  just by double-clicking on them  without opening the associated program first. Imagine a link label in your program that takes the user to your home page. What do you say about sending an email directly from your Delphi application through the default Windows email client program? ShellExecute To launch an application or execute a file in a Win32 environment, use the ShellExecute Windows API function. Check out the help on ShellExecute for a  full description of parameters and error codes returned. You can open any document without knowing which program is associated with it—the link is defined in the Windows Registry. Here are some shell examples.   Run Notepad uses ShellApi;...ShellExecute(Handle, open,c:\Windows\notepad.exe, nil, nil, SW_SHOWNORMAL) ; Open SomeText.txt With Notepad ShellExecute(Handle,open,c:\windows\notepad.exe,c:\SomeText.txt, nil, SW_SHOWNORMAL) ; Display the Contents of the "DelphiDownload" Folder ShellExecute(Handle,open, c:\DelphiDownload, nil, nil, SW_SHOWNORMAL) ; Execute a File According to Its Extension ShellExecute(Handle, open, c:\MyDocuments\Letter.doc,nil,nil,SW_SHOWNORMAL) ; Heres how to find an application associated with an extension. Open a Website or a *.htm File With the Default Web Explorer ShellExecute(Handle, open,http://delphi.about.com,nil,nil, SW_SHOWNORMAL) ; Send an Email With the Subject and the Message Body var em_subject, em_body, em_mail : string;begin em_subject : This is the subject line; em_body : Message body text goes here; em_mail : mailto:delphiaboutguide.com?subject em_subject body em_body ; ShellExecute(Handle,open, PChar(em_mail), nil, nil, SW_SHOWNORMAL) ;end; Heres how to send an email with the attachment. Execute a Program and Wait Until It Finishes The following example uses the ShellExecuteEx API function. // Execute the Windows Calculator and pop up// a message when the Calc is terminated.uses ShellApi;...var SEInfo: TShellExecuteInfo; ExitCode: DWORD; ExecuteFile, ParamString, StartInString: string;begin ExecuteFile:c:\Windows\Calc.exe; FillChar(SEInfo, SizeOf(SEInfo), 0) ; SEInfo.cbSize : SizeOf(TShellExecuteInfo) ; with SEInfo do begin fMask : SEE_MASK_NOCLOSEPROCESS; Wnd : Application.Handle; lpFile : PChar(ExecuteFile) ;{ParamString can contain theapplication parameters.}// lpParameters : PChar(ParamString) ;{StartInString specifies thename of the working directory.If ommited, the current directory is used.}// lpDirectory : PChar(StartInString) ; nShow : SW_SHOWNORMAL; end; if ShellExecuteEx(SEInfo) then begin repeat Application.ProcessMessages; GetExitCodeProcess(SEInfo.hProcess, ExitCode) ; until (ExitCode STILL_ACTIVE) or Application.Terminated; ShowMessage(Calculator terminated) ; end else ShowMessage(Error starting Calc!) ;end;