The Spanish Revolution :: essays research papers

Since the time the fall of 1930 when the Spanish Revolution started there has been no delay of the battle in Spain. For quite a while there was a halt of powers, a harmony in the back-and-forth between the property holders and the down and out. Presently the balance is in effect unquestionably broken. The issue before Spain is either Communism or Fascism. The issue is being battled out not with polling forms however with slugs and heartless common war. Gradually the political upset is as a rule completely transformed into a social unrest. From the earliest starting point, the mass of laborers of Spain, both in the city and in the nation were the unequivocal components. At the point when the understudies revolted before the colleges in 1930 it was just when the laborers went along with them with a huge general strike that the system of the military despot, Primo de Rivera, fell and the transitory system of General Berenguer set up. At the point when General Berenguer attempted to hold counterfeit races without stretching out the establishment to all, it was another general strike that ousted the system, constrained new races, constrained the ruler to escape and built up the republic in April 1931. Now the Syndicalist and Anarchist laborers started to err their powers. Syndicalism and Anarchism, regardless of their progressive style had the option just to oust the old system and to permit the new majority rule republic to be set up; yet these developments couldn't go ahead to the positive useful errands of setting up the standard of the laborers. These out of date developments were adequate to achieve the negative and basic errands of toppling an out of date government; they didn't have the foggiest idea how to manage a cutting edge average republic. Throughout the progressive development there was set up what in actuality adds up to a double force, the majority regarding the authority of the associations and the progressive associations, the legislature being constrained now and again to respect the assessments of these mass associations on indispensable inquiries. At one time the common government was even compelled to pronounce that Spain was a specialists republic and to fake benevolence toward the Soviet Union. The pioneers of the toilers' associations, be that as it may, didn't have the foggiest idea how to manage their capacity. The loaning bunches were made out of four head components: the Anarchists, the Syndicalists, the Socialists and the Communists. The Anarchists were incredible enough inside the worker's organization development to practice conclusive impact for a period upon the entire circumstance.

Shortening or Apocopation of Spanish Words

Shortening or Apocopation of Spanish Words In Spanish, there are a little more than a dozenâ words that are abbreviated in certain sentence arrangements through what is known in etymology asâ apocope or apocopation. Apocopation is theâ lossâ of at least one sounds from the finish of a word. The Rule With Singular Masculine Nouns The most widely recognized of these by a long shot is uno, the main, which is typically deciphered as an or an. It is abbreviated to un when it precedes a particular manly thing: un muchacho,â a kid, be that as it may, it retains the last vowel sound when in the ladylike form,â una muchacha,â a young lady. Here are different descriptors that are abbreviated when they go before a solitary manly thing. Everything except the last one, postrero, are normal. Word/Meaning Model Interpretation alguno a few algã ºn lugar some spot bueno great el buen samaritano the great Samaritan malo awful este mal hombre this awful man ninguno no, not one ningã ºn perro no canine uno one un muchacho a kid primero first groundwork encuentro first experience tercero third Tercer Mundo Third World postrero last mi postrer adiã ³s my last farewell For all the descriptors recorded over, the typical structure is held when the words are trailed by a ladylike or plural thing. Models includeâ algunos libros, which meansâ some books, andâ tercera mujer, which implies third lady. Five Other Common Words That Get Shortened There are five other basic words that experience apocopation: grande, which means extraordinary; cualquiera,â meaning whatever; ciento, which means one hundred santo, which means Saint; and tanto, which means to such an extent. Grande The particular grande is abbreviated to gran before a thing in both the manly and ladylike. In that position, it as a rule implies extraordinary. For a model look atâ un gran momento, which means,â a extraordinary second andâ la gran explosiã ³n, which means,â the incredible blast. There is a case whenâ grande isn't apocopated, and that is the point at which it followsâ ms. Models includeâ el ms grande escape, meaningâ the most noteworthy departure, orâ el ms grande americano, the best American. Cualquiera At the point when utilized as a descriptive word, cualquiera, meaningâ any in the feeling of whatever, drops the - a preceding a thing whether manly or female. Take at take a gander at the accompanying examples,â cualquier navegador, meaningâ any program, orâ cualquier nivel, meaningâ whatever level. Ciento The word for one hundred is abbreviated before a thing or when utilized as a component of a number that it increases, for example,â cien dã ³lares, which implies, 100 dollars, andâ cien millones, which means,â 100 million. The special case is that cientoâ is not abbreviated inside a number, for instance, the number 112, would be explained and articulated asâ ciento doce. Santo The title for a holy person is abbreviated before the names of most guys, for example, San Diego or San Francisco. To keep away from ungainly articulations, the long structure Santo is held if the accompanying name starts with Do-or To-,, for example, in Santo Domingo or Santo Toms. Tanto The modifier tanto, which means, so much, gets abbreviated to tan when it is utilized as a qualifier. At the point when it turns into a verb modifier, its interpretation turns out to be so. For instance, Tengo tanto dinero que no sã © quã © hacer con à ©l, which means, I have such a lot of cash I dont recognize how to manage it. A case of tanto being abbreviated and utilized as an intensifier can be found in the accompanying sentences, Rita es tan alta como Marã ­a, which means Rita is as tall as Marã ­a, or Rita habla tan rpido como Marã ­a, which means, Rita talks as quick as Marã ­a. Differentiating Apocopation in English and Spanish In spite of the fact that apocopes exist in Spanish and English, the terms is applied distinctively in the two dialects. Apocopation in English is additionally called parts of the bargains auto cut from vehicle and exercise center abbreviated from gym. Something very similar is once in a while done in Spanish-for instance, single word for a bike, bici, is an abbreviated type of bicicleta. Be that as it may, such cut-out isnt as regular in Spanish and isnt ordinarily given a specific syntactic name. Proof of apocopation be found in old spellings of words, for example, olde for olde, which used to be articulated with a last vowel sounds. In present day communicated in English, apocopation can be found in words that end ing - ing, where the last solid is frequently shorted to - in without influencing the spelling. Key Takeaways Through a procedure known as apocopation, Spanish has 13 words (12 of them normal) that are abbreviated before certain different words. The abbreviated word is known as an apocope.The most normal apocopation is that of uno (one, an, or a), which it precedes a solitary manly noun.The term apocopation is utilized contrastingly in English and Spanish syntax.

How MinneApp Uses MindMeister A Success Story - Focus

How MinneApp Uses MindMeister A Success Story - Focus Los Angeles, California-based entrepreneur Espree Devora, known as “The Girl Who Gets It Done,” launched her latest venture, MinneApp, an internet marketing agency, already at full capacity with a waiting list of clients to perform her online marketing skills. She began as a business owner in her early 20s, founding ZEXsports.com, an action sports event search engine, which is still thriving 8 years later. MinneApp, formed earlier this year, offers services designed for today’s small businesses; SEO, website development, e-commerce and strategic marketing. MinneApp’s tenet is simple solutions that are delivered on time. When MinneApp partners Espree and Spencer say they can deliver on time, that’s not just a promise, it’s a guarantee. One of the essentials for on-time delivery is having a concrete plan of action. As a self-described visionary, Espree is quick to see an opportunity in just about everything and everyone she comes in contact with. Early on in her career, Espree realized that she’d need a way to better organize these opportunities. “I used to use a giant dry erase board. When it got full, or I needed to take notes out of the office, I’d take a photo of it, and start all over again.” With a solid business established, Espree and Spencer began receiving request after request for their services. With so many ideas, projects, and plans simultaneously taking place, MinneApp needed a better way to organize, share and collaborate. Espree’s admitted to using other mind mapping solutions prior to MindMeister but “…never found them as simple and easy to use.” As a small business owner, one of Espree’s primary activities is new client acquisition. One of her favorite tools to use with prospective clients is a MindMeister mind map. Together, they map out the prospects’ current situation, what they want to achieve, and how they can get there. Keeping in mind that Espree can easily throw out 50-100 business ideas in a single session, her mind maps often get quite expensive by the end of the consultation. Once back at the MinneApp HQ in Los Angeles, Espree and her partner Spencer get to work on deciphering the rapid succession of notes Espree has sketched out. The team starts by organizing a mind map of their previously disorganized ideas, focusing on connections and a logical progression of workflow. “MindMeister allows us to take complex thoughts and see exactly how they should relate to each other.” Once the team has their plans mapped out, organized, and ready to go, they then use the mind map as a process management tool. Spencer carries the breakdown even further  and creates individual clusters for each section of the project. This not only keeps him on track and on time  but due to the open nature of a collaborative mind map, Espree can also check in on these individual branches to see what stage of development Spencer is at and vice versa. The MinneApp team says that by the time the mind map is organized and converted into a process map, “We’re halfway done!” Prior to implementing MindMeister as the mind mapping solution for their business, Espree and Spencer estimated that a “from the ground up” build for clients took nearly 3 weeks to complete. “When the client has the content ready to go, it certainly helps, but there’s still a lot of things to be put in order,” comments Espree. “In addition to speeding up our processes, MindMeister also serves as a quality check before delivery,” says Espree. “We’ve found things missing that we simply would have overlooked without the mind map. Since its all there in front you, it’s easy to go straight down the list, placing a check mark next to each component as it’s completed.” Since using MindMeister as their solution, MinneApp has been able to significantly reduce their turnaround time by 77 percent, or 16 days. Espree recites a recent story where the client was acquired on a Wednesday, by Friday the mind map was in place, and by Monday evening, the project was submitted to the client for approval. Try mind mapping in your business Try MindMeister How MinneApp Uses MindMeister A Success Story - Focus Los Angeles, California-based entrepreneur Espree Devora, known as “The Girl Who Gets It Done,” launched her latest venture, MinneApp, an internet marketing agency, already at full capacity with a waiting list of clients to perform her online marketing skills. She began as a business owner in her early 20s, founding ZEXsports.com, an action sports event search engine, which is still thriving 8 years later. MinneApp, formed earlier this year, offers services designed for today’s small businesses; SEO, website development, e-commerce and strategic marketing. MinneApp’s tenet is simple solutions that are delivered on time. When MinneApp partners Espree and Spencer say they can deliver on time, that’s not just a promise, it’s a guarantee. One of the essentials for on-time delivery is having a concrete plan of action. As a self-described visionary, Espree is quick to see an opportunity in just about everything and everyone she comes in contact with. Early on in her career, Espree realized that she’d need a way to better organize these opportunities. “I used to use a giant dry erase board. When it got full, or I needed to take notes out of the office, I’d take a photo of it, and start all over again.” With a solid business established, Espree and Spencer began receiving request after request for their services. With so many ideas, projects, and plans simultaneously taking place, MinneApp needed a better way to organize, share and collaborate. Espree’s admitted to using other mind mapping solutions prior to MindMeister but “…never found them as simple and easy to use.” As a small business owner, one of Espree’s primary activities is new client acquisition. One of her favorite tools to use with prospective clients is a MindMeister mind map. Together, they map out the prospects’ current situation, what they want to achieve, and how they can get there. Keeping in mind that Espree can easily throw out 50-100 business ideas in a single session, her mind maps often get quite expensive by the end of the consultation. Once back at the MinneApp HQ in Los Angeles, Espree and her partner Spencer get to work on deciphering the rapid succession of notes Espree has sketched out. The team starts by organizing a mind map of their previously disorganized ideas, focusing on connections and a logical progression of workflow. “MindMeister allows us to take complex thoughts and see exactly how they should relate to each other.” Once the team has their plans mapped out, organized, and ready to go, they then use the mind map as a process management tool. Spencer carries the breakdown even further  and creates individual clusters for each section of the project. This not only keeps him on track and on time  but due to the open nature of a collaborative mind map, Espree can also check in on these individual branches to see what stage of development Spencer is at and vice versa. The MinneApp team says that by the time the mind map is organized and converted into a process map, “We’re halfway done!” Prior to implementing MindMeister as the mind mapping solution for their business, Espree and Spencer estimated that a “from the ground up” build for clients took nearly 3 weeks to complete. “When the client has the content ready to go, it certainly helps, but there’s still a lot of things to be put in order,” comments Espree. “In addition to speeding up our processes, MindMeister also serves as a quality check before delivery,” says Espree. “We’ve found things missing that we simply would have overlooked without the mind map. Since its all there in front you, it’s easy to go straight down the list, placing a check mark next to each component as it’s completed.” Since using MindMeister as their solution, MinneApp has been able to significantly reduce their turnaround time by 77 percent, or 16 days. Espree recites a recent story where the client was acquired on a Wednesday, by Friday the mind map was in place, and by Monday evening, the project was submitted to the client for approval. Try mind mapping in your business Try MindMeister

Eating Disorders Are Affecting Adolescents With Increasing...

Eating disorders are complex illnesses that are affecting adolescents with increasing frequency [1]. They rank as the third most common chronic illness in adolescent females, with an incidence of up to 5% 1, 2 and 3. Three major subgroups are recognized: a restrictive form in which food intake is severely limited (anorexia nervosa); a bulimic form in which binge-eating episodes are followed by attempts to minimize the effects of overeating via vomiting, catharsis, exercise, or fasting (bulimia nervosa); and a third group in which all the criteria for anorexia nervosa or bulimia nervosa are not met. The latter group, often called â€Å"eating disorder not otherwise specified† or EDNOS, constitutes the majority of patients seen in referral centers treating adolescents [4]. Eating disorders are associated with serious biological, psychological, and sociological morbidity and significant mortality. Unique features of adolescents and the developmental process of adolescence are cri tical considerations in determining the diagnosis, treatment, and outcome of eating disorders in this age group. This position statement represents a consensus from Adolescent Medicine specialists from the United States, Canada, United Kingdom, and Australia regarding the diagnosis and management of eating disorders in adolescents. In keeping with the practice guidelines of the American Psychiatric Association [5] and the American Academy of Pediatrics [6], this statement integrates evidence-based medicine,Show MoreRelatedBulimia Nervosa Essay3152 Words   |  13 Pages Bulimia Nervosa Within developmental lifespan psychology, eating disorders are often categorised under the heading of adolescence problems along with suicide, delinquency, substance misuse and pregnancy. 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Robert A. Igers Journey - 1214 Words

Robert A. Iger’s Journey to the Top In the words of Walt Disney, â€Å"All our dreams can come true, if we have the courage to pursue them.† The CEO and Chairman of The Walt Disney Company, Robert A. Iger, is a true example of this quote. Robert Iger start with a dream to get to the top of the film entertainment world starting as a young man and work very hard to get to where he is now. Robert has had to deal with companies merging and changes in film industries but as a true CEO he was about to embrace the true work ethic of CEO. However every dreamer has had to deal with challenges, but Robert has used {†¦} Robert is a true CEO and has a mind for new improvements, and truly embraces the Walt Disney quote in every actions as he works to the†¦show more content†¦Robert really want to work higher in the Film Industry into the management. He was able to build up in the ranks began to get better jobs until he reached the top and becoming ABC vice president. After the merge of Capital Cities and ABC he soon became the president of the merger companies. Few years later Disney and ABC were to merge, this impacted Robert greatly getting promoted to the President of the Walt Disney Company and then soon getting a position as chairman on the board of directors. Until finally in 2000, Robert was promoted to CEO of the Walt Disney Company (Marc). Robert Iger is known for very strong, honest work ethic. Robert is best known for finding the best work force to get the job done, for finding new ways of technology in the film industry and being able to learn from failure. Robert Iger known for wanting to find the best employees and put them in the right positions to do the best work. The Disney EVP and CFO Jay Rasulo quotes CEO Robert Iger saying, â€Å"I’ve heard Bob say more than once, ‘If I can’t trust a person to do that, then I need a different person. And so we all are empowered to basically run those business areas. I wo uld say that Bob has a states vs. federal philosophy† (Reingold). Iger helped Disney take new technologies and use them in the best ways to help the company become

Role-playing Free Essays

Mr. Justice Unreasonably, yesterday ordered that a 13 yearned Dutch girl who has lived for eight years with a Malay woman in Java and Malay should be given into the care of the Netherlands Congealers who, It Is understood, will return her to her parents In Holland. After the decision, the girl, Maria Hibernia Herzog, and Amino, the Malay woman, clung to each other for almost an hour outside the Supreme Court. We will write a custom essay sample on Role-playing or any similar topic only for you Order Now They declined to enter a waiting car, sobbed and vowed they would not be parted. With tears streaming down her face, Maria shouted in Malay (the only language she can speak): â€Å"Amino is my mother. She has loved me, cared for me and brought me up. † Then looking at Mammal, the girl said, â€Å"Do you love me, mother? If you love me don’t leave me. I don’t want to go with this man (a Dutch consular official). † July 29 THE FULL COURT of Appeal In Singapore yesterday decided that Marl Herzog shall be given back to her fosterers, Chew Amino. The Appeal Court yesterday held that the proceedings before the Chief Justice were, by reason of the in-service of the necessary parties, a nullity. When she heard that Marl would be returned to her, Mammal broke down and wept openly. But they were tears of Joy. Hugging and kissing Marl, she said brokenly: â€Å"l have never been so happy in my life. † Stumbling a little as she came out of the Court of Appeal, she shook hands almost convulsively, with friends and Wilshire who were waiting outside. Http://restore. Salsa . Com. So/luminescence/lifeline/amoral . HTML 1 OFF How to cite Role-playing, Papers

Big Screens Big Failure-Stephen free essay sample

Case Summary Big Screen Studios is one of the largest Hollywood movies studios. Buck Knox, the president of Big Screen has established Big Screen as a studio that produced cost-efficient and profitable films. The studio also had a good reputation for being supportive of the creative side of film making. However, in the last two years Big Screen had invested in several major productions that for various reasons had all performed well below expectation. Knox heard that some of the board members were prepared to force him out of the presidency if Big Screen did not come up with a hit soon. Knox contacted Mark Frazier, the director who had made several profitable movies and had a reputation as being a maverick with a â€Å"vision†. Frazier wants the script that he’s been writing to be filmed by Big Screen, the story about two strong male lead characters, a beautiful woman the men encountered in South America whose affection they fought over, battles, sea journeys, and challenging journeys over mountains and through jungles. We will write a custom essay sample on Big Screens Big Failure-Stephen or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Knox enchanted by the script; however Knox could also see that this movie might be extremely expensive to produce. Frazier convinces Knox that it will pay off. After a serious consideration, Knox decided to produce Frazier’s movie with $50 million budget agreement. John Connor, one of Knox’s trusted vice presidents, act as the studio’s liaison with Frazier and to be executive producer on the film. Connor was a veteran of many years experienced in working with directors and budgets. The first major problem the film encountered involved casting. Frazier’s first signing was Cole Rogan, a famous actions star, to be one of the male leads. Knox and Connor felt that Rogan was an asset because he had a reputation as a star who could â€Å"open† a film (audience would come to a movie just because he was in it). However, Frazier then decided to cast Frank Monaco as the other male lead. Monaco had made only a few films to date, and those were fluffy romantic comedies. Monaco had never proved himself in an epic adventure role, and he was an accomplished enough actor that he would make the rather wooden Rogan look bad. Knox suggests recasting Rogan’s role. Unfortunately, it turned out that Frazier had signed Rogan to a â€Å"pay or play† deal, meaning that if the studio released Rogan from the project, the studio would have to pay him a considerable sum of money. Rogan was replaced by Marty Jones, an actor who had had some success in films but mostly in supporting roles. A few weeks after casting was completed, Frazier insists the majority of the production be filmed in the jungles of South America, rather than in the studio. Frazier also insists that he needed to bring along most of the crew that had worked on his previous films. This also means that the budget will be increased. Knox agreed to raise the budget to $75 million as he was afraid of Frazier would go to another studio if he was not allowed to film on location in South America. Frazier, Connor, and the cast and crew headed off to the South American jungles for a scheduled two-month shoot. After two weeks had passed, Frazier was shooting scenes several times over- not because the actors or the crew were making mistakes, or because there was something wrong with the scene, but because the output just didn’t meet his artistic standards. Also, because the filming locations were so remote, the cast and crew were spending nearly four hours of a scheduled seven hour workday traveling to and from location. The production was incurring huge overtime costs. As if that wasn’t bad enough, the progress showed that Monaco and Jones didn’t have any chemistry as a pair, and Gia Norman, the female lead characters, had such a heavy accent that most of her lines couldn’t be understood. As the troubles that come up, Knox headed to the location to meet with Frazier. Knox will put $5 million more into the movie and tell Frazier that the movie must be done within the budget. Knox thought, Connor was doing a good job of reporting, but he didn’t seem to be doing much to correct the budget problems he was observing. After three and half month Frazier came back to California and started editing the film. He refused to allow anyone associated with the studio to be in the editing room. Three weeks into the editing Frazier ask that he want to hire a ship and bring the actors and crew back to perfecting the prologue which would cost the studio another additional cost. Knox agrees after he had a discussion with the board member.

2004 Indian Ocean Earthquake free essay sample

Integrated Coastal Zone Management A comprehensive assessment of the tsunami impact on the coastal zone is needed. Such an assessment would provide an important predicate to the development of a much needed integrated coastal zone management planning process. A study of the hydrodynamics around reef-top islands would provide valuable information for the design of coastal engineering and disaster management structures. Capacity building in the field of coastal engineering is also needed, as are studies of erosion management techniques and the development of technical guidelines for shore protection methods and procedures. These studies and guidelines could be prepared by a proposed Coastal Zone Engineering Unit that would operate in the MEC. Early Warning System A regional tsunami warning system needs to be established in the Indian Ocean. The establishment of an Indian Ocean Tsunami Warning system will take an estimated two to three years. During this transition period, a National Tsunami Warning System linked with a national tropical cyclone and storm surge (high wave) alert is needed within the Department of Meteorology. We will write a custom essay sample on 2004 Indian Ocean Earthquake or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page This system could be linked to the warning systems of eighbouring countries, particularly India and Sri Lanka. Strong links must be developed between efforts to adapt to climate change and strategies to reduce risks from natural hazards. Many hazards experienced by the Maldives are related to the sea. The projected sea level rise may result in enhanced severity of some hazards and their impacts. Efforts focused on natural hazard mitigation alone might not prove effective in the absence of linkages with climate change impact reduction. The Department of Meteorology’s capacity should be enhanced, in particular in the fields of seismology and oceanography. The Department’s working relationships with other counterpart agencies and regional and national organizations should be strengthened. The participation of Meteorology Department officials in regional planning and consultation meetings would facilitate the strengthening of an early warning system. A regional EWS meeting in Male would help network GOM agencies with international counterpart agencies. A vulnerability assessment of the Maldives is needed from various aspects. A community based assessment through island-level task forces would strengthen preparedness planning. A national process would help assess mitigation options and identify new assets/infrastructure. The vulnerability assessment process should be linked with vulnerability assessments of ecosystems and natural resources that are serving as natural protection. The vulnerability of the country’s coral reefs could be assessed with specific reference to the long-term implications of coral bleaching that occurred in 1998. 94 Multi-hazard preparedness planning is recommended for the atolls. Preparedness plans would equip people government officials and community members to know their roles before, during and after disasters. A feasibility study on the establishment of a multi-hazard early warning system is recommended. The feasibility study would provide an outline of the system including institutional and technical details, capacity building and training needs, awareness programmes, phased work plans, and proposed financing arrangements for the establishment and operation of an integrated national early warning system on a sustainable and continuous basis. The national system could be built on the existing observatories of Atmospheric Brown Clouds (ABC) and the Male Declaration on Control and Prevention of air pollution and its Transboundary Effects for South Asia. Disaster Management The GOM should initiate an effort to develop a national policy for disaster management. The disaster management roles and responsibilities of various ministries should be clearly delineated. A national disaster management authority could function as lead agency for disaster management. Legal instruments for enforcing land use planning and building codes are needed. Energy saving and other green design should be taken into full account in the development of such legislation. Community emergency protection plans should be developed with guidance from relevant state authorities. Emergency shelters should be established on high ground. Technical and environmental guidance will be needed for appropriate shelter designs. Disaster management efforts are closely interwoven with sustainable development goals. Development processes aimed at social and economic improvement could generate significant new disaster risks. Major development programmes and projects need to be reviewed for vulnerability and hazard and their potential impacts on the environment. References This report was compiled using data supplied by the Ministry of Environment and Construction, Ministry of Tourism, Ministry of Fisheries, Agriculture and Marine Resources, Ministry of Planning and National Development, National Disaster Management Management Center, Ministry of Communication, Science Technology, Maldives Water and Sanitation Authority, Environment Research Center, Marine Research Center and the Department of Meteorology. The 2004 State of the Environment Report (Ministry of Environment and Construction 2004) was an invaluable source of additional information about the Maldives environment. 95

Mahatma Gandhi Research Paper Example

Mahatma Gandhi Research Paper Example Mahatma Gandhi Paper Mahatma Gandhi Paper Essay on Mohandas Karamchand Gandhi Mohandas Karamchand Gandhi commonly known as Mahatma Gandhi or Bapu (Father of Nation), was the preeminent leader of Indian nationalism in British-ruled India. Employing non-violent civil disobedience, Gandhi led India to independence and inspired movements for non-violence, civil rights, and freedom across the The son of a senior government official, Gandhi was born and raised in a Bania[4] community In coastal Gujarat, and trained In law In London. Gandhi became famous by fighting for the clvll rights of Muslim and Hindu Indians In South Africa, using new techniques of non-violent clvll disobedience that he developed. Returning to India In 191 5, he set about organlslng peasants to protest excessive land-taxes. A lifelong opponent of â€Å"communalism† (I. e. basing polltlcs on rellglon) he reached out widely to all rellglous groups. He became a leader of Muslims protesting the declining status of the Caliphate. Assuming leadership of the Indian National Congress in 1921, Gandhi led nationwide campaigns for easing poverty, expanding women’s rights, building religious and ethnic amity, ndinguntouchability, increasing economic self-reliance, and above all for achieving Swaraj †the independence of India from British domination. Gandhi led Indians in protesting the national salt tax with the 400 km (250 mi) Dandi Salt March in 1 930, and later in demanding the British to immediately Quit India in 1942, during World War II. He was imprisoned for that and for numerous other political offences over the years. Gandhi sought to practice non-violence and truth in all situations, and advocated that others do the same. He saw the villages as the core of the true India and promoted self-sufficiency; he did not support the industrialisation programs of his discipleJawaharlal Nehru. He lived modestly in a self-sufficient residential community and wore the traditional Indian dhoti and shawl, woven with yarn he had hand spun on a charkha. His chief political enemy in Britain was Winston who ridiculed him as a â€Å"half-naked fakir†. 6] He was a dedicated vegetarian, and undertook long fasts as means of both self-purification and political mobilisation. In his last year, unhappy at the partition of India, Gandhi worked to stop the carnage between Muslims, Hindus and Sikhs that raged in the border area between India and Pakistan. He was assassinated on 30 January 1948 by Nathuram Godse who thought Gandhi was too sympathetic to India’s Muslims. 30 January Is observed as Martyrs’ Day in India. The honorific Mahatma (â€Å"Great Soul†) was applied to him by 1914. [7] In India he was also called Bapu (â€Å"Father†). He Is known In India as the Father of the his birthday, 2 October, Is commemorated there s Gandhi Jayantl, a national holiday, and world-wide as the International Day of Non- Violence. Gandhi’s philosophy was not theoretical but one of pragmatism, that Is, practlslng his principles In the moment. Asked to give a message to the people, he would respond, â€Å"My life is my message BY vjshalRaJ1 freedom across the world. The son of a senior government official, Gandhi was born and raised in a Bania[4] community in coastal Gujarat, and trained in law in London. Gandhi became famous by fghting for the civil rights of Muslim and Hindu Indians in South Africa, using new techniques of non-violent civil disobedience that he developed. Returning to India in 1915, he set about organising peasants to protest excessive land-taxes. A lifelong opponent of â€Å"communalism† (i. e. basing politics on religion) he reached out widely to all religious groups. He became a leader of achieving SwaraJ †the independence of India from British domination. Gandhi led March in 1930, and later in demanding the British to immediately Quit India in 1942, Churchill,[5] who ridiculed him as a â€Å"half-naked fakir†. ] He was a dedicated Godse who thought Gandhi was too sympathetic to India’s Muslims. 30 January is to him by 1914. [7] In India he was also called Bapu (â€Å"Father†). He is known in India as the Father of the Nation;[8] his birthday, 2 October, is commemorated there as Gandhi Jayanti, a national holiday, and world-wide as the International Day of Non- Violence.

Interview a Family Business Leader Essay Example | Topics and Well Written Essays - 750 words

Interview a Family Business Leader - Essay Example Q: When was the Liqun established? And who named the restaurant? Xou Liqun: The restaurant was established in 1992. It was named after my father Zhang Liqun who was a former chef at Quanjude Roast Duck Restaurant chain. Q: How did you get started? For how long have you been running this restaurant? Xou Liqun: I have always been inspired by the way Zhang Liqun worked at the restaurant. During my childhood, I often used to help Zhang Liqun at work; it developed a spontaneous devotion to the field. After the death of Zhang Liqun, I look after the activities of the restaurant. It has been about 10 years since Zhang Liqun passed away, and from that time, I have been supervising the restaurant. Q: Do you have managers and supervisors at the restaurant? A: Well†¦as you know that the restaurant is a small and family owned business therefore, I personally manage and supervise at the restaurant, but we do have assistants and attendants to take care of our valued customers. Q: What is the signature dish of your restaurant? Tell us something about it. A: Roaster Duck is the main specialty of Liqun Restaurant. This is a dish, which is one of the oldest and famous gourmet cuisine of Beijing (Pillsbury). It is known for its shining color, crispy skin and tender meat. Liqun restaurant is famous for providing the best Roasted Duck in town. ... The roasted duck is thinly sliced, served with cucumber, spring onion, pancakes, and a sweet bean sauce. Q: What are your duties and responsibilities at the restaurant as a manager and owner? A: To place orders for meat, vegetables fishes and other grocery, Ensure that everyone is happy and working appropriately, Keep a check on the cleanliness and hygiene of the restaurant, Checking the quality of the food and listen to complaints of customers, Ensuring the working of equipment, Welcoming and chatting with the customer, Making sure that the arrangements and presentations are done properly, and finally, evaluating the feedbacks of the customers and making appropriate changes in the management Q: What is the secret you keep your customers coming in? In your opinion what is your best promotion of your restaurant? A: Well, there is no such secret exactly. I believe that the restaurant is providing the best-roasted duck I the town (Gillham). We have been following the authentic recipe cr eated by Zhang Liqun. The authentic taste and quality of the food is the major attraction that keeps customers coming in. The other main factor is the buzz and the hype that has been observed among the people (Harper, Chen and Chow). Apart of the roasted duck we keep changing our menus with different and innovated dishes. Creativity of the dishes and presentations is the key to successful business. Regarding the successful promotions of the restaurants, on the days when we are closed (Mondays) we have an event of ‘home-style cooking’ session for the chefs. In this event, the chef’s cook different dishes, about 36 guests are invited all around the city including merchandise and other people (Plamer and Richt). Through this, we are

Phobias Research Paper Example | Topics and Well Written Essays - 1250 words

Phobias - Research Paper Example Types of Phobias There is no way of knowing or even being able to count how many phobias exist in the world. It is often believed that there is a phobia for everything, including many concepts or situations that others are even unaware of. With this being the case, it is possible that there are millions, if not billions, of phobias in the world. As there are so many, it is also believed that everyone is likely to have at least one phobia, if not two or three. Phobias come in all possible forms, showing that every little thing in this world is someone else’s fear. There are three main types of phobia categories: specific phobias, social phobia, and a fear of open spaces, also known as agoraphobia, all of which will be briefly discussed forthcoming. Despite the endless amount of phobias in the world, some are definitely more common than others. The most common phobia is arachnophobia, which is the fear of spiders. This phobia may be more common in females, but there are plenty o f men that also wish to have nothing to do with spiders. The second most common phobia experienced throughout the world is social phobia, the fear of being judged negatively in social situations. Roughly 5.3 million American adults between the ages of eighteen and fifty-four have social phobia (Craske 87). Perhaps unsurprisingly, the age group is correlated with the approximate ages of people that are working or in the middle of careers - situations where social judgment is not only unavoidable, but often required as part of their job. Other common phobias are aerophobia, which is the fear of flying; claustrophobia, the fear of being trapped in small, confining spaces; acrophobia, the fear of heights; agoraphobia, which is the fear that brings about extreme fear and avoidance of any place where it might be hard to escape or seek help, such as in an elevator or a larger space, such as the Grand Canyon; and necrophobia, which is the fear of dying or of dead things. There are also phob ias that are not as common, and some are simply bizarre. Most of these phobias are fears of concepts or situations. Taphephobia is the fear of being buried alive or being anywhere near a cemetery. Anablephobia is the fear of looking up; this is considered strange, as looking up is an action that is done almost unconsciously and can seldom be avoided. Geniophobia is the fear of chins. Possibly the most interesting phobia is phronemophobia, which is the fear of thinking. There are fears for having or seeing certain body parts, certain foods, smells, tastes, or textures. The very paper that this is being written on, or even the ink that typed it, can be the fear of one or more people in this world. This is why phobias are considered to be irrational, since many of these objects, situations, or concepts should not be feared. With a few exceptions, such as a fear of death or even sharks, these phobias are unable to cause harm to a person. As such, by having these phobias, people may risk causing harm to themselves in their attempts to avoid the cause of their phobia. Causes Since each phobia is as different as the person experiencing them, it has become difficult to pinpoint how phobias are caused. Unlike other

History And Introduction Of Binary Trees English Language Essay

History And Introduction Of Binary Trees English Language Essay Tree is a data structure usually use in math concept can be seen as a graph. The data structure or graph are suited each other as the data structure does not only contain elements but the connection of the elements too. History of Tree was prevented by Cayley in 1857 (100 years before Malaysia got the independence). Cayley was the first man study about Tree then continues by Mckay. He discovers the vertices in database of tree into18 vertices and Royle maintains up to 20 vertices. Nowadays all their effort grant us to a lot of things we use the Tree concept in our daily live and the uses of Tree is very useful in science computer. A Tree is a set of line segment with all of the elements is connected whether left or right. We specified it into binary tree which is the concept of single parent (root or parent nodes) with at least 1 child (child nodes). Further study on binary tree is a full binary tree which meant that every root must have two nodes located left and right of the root. The entire tree is a bipartite graph. The connection point is called fork and the segment is called branches. That is a little bit about tree and we will learn more in next pages. Tree had become useful in our daily life. We can connect each data that we have to solve mathematic problems. We also had done a research on the application of binary tree in our daily life and their uses in science computer to develop well us as science computer student. Binary Tree Full Binary Tree TYPES OF BINARY TREE There are several types of binary tree. Two of them are stated as previous page and here are other types of binary tree: A rooted binary tree is a tree with a root node in which every node has at most two children. A full binary tree (sometimes called as proper binary tree or 2-tree or strictly binary tree) is a tree in which every node other than the leaves has two children. A perfect binary tree is a full binary tree in which all leaves are at the same depth or same level. (This is ambiguously also called a complete binary tree.) A complete binary tree is a binary tree in which every level, except possibly the last, is completely filled, and all nodes are as far left as possible. An infinite complete binary tree is a tree with levels, where for each level d the number of existing nodes at level d is equal to 2d. The cardinal number of the set of all nodes is. The cardinal number of the set of all paths is. The infinite complete binary tree essentially describes the structure of the Cantor set; the unit interval on the real line (of cardinality) is the continuous image of the Cantor set; this tree is sometimes called the Cantor space. A balanced binary tree is where the depth of all the leaves differs by at most 1. Balanced trees have a predictable depth (how many nodes are traversed from the root to a leaf, root counting as node 0 and subsequent as 1, 2, , depth). This depth is equal to the integer part of log2 (n) where n is the number of nodes on the balanced tree. Example 1: balanced tree with 1 node, log2 (1) = 0 (depth = 0). Example 2: balanced tree with 3 nodes, log2 (3) = 1.59 (depth=1). Example 3: balanced tree with 5 nodes, log2 (5) = 2.32 (depth of tree is 2 nodes). A rooted complete binary tree can be identified with a free magma. A degenerate tree is a tree where for each parent node, there is only one associated child node. This means that in a performance measurement, the tree will behave like a linked list data structure. PROPERTIES OF BINARY TREE After we had study the types of binary tree, now we need to study the properties for each types of binary tree. Perfect binary tree required this formula to find the number of nodes that is n  = 2h  + 1  Ãƒ ¢Ã‹â€ Ã¢â‚¬â„¢ 1  where  h  is the height of the tree and this formula n  = 2L  Ãƒ ¢Ã‹â€ Ã¢â‚¬â„¢ 1  where  L  is the number of leaf nodes in the tree. Nodes in Complete binary tree have a different formula that is minimum:  n  = 2h  and maximum:  n  = 2h  + 1   1 where  h  is the height of the tree. The number of NULL LINK is (n+1) and the leaf nodes in Complete binary tree is (n  / 2). Non-empty binary tree have different formula n0  leaf nodes and  n2  nodes of degree 2,  n0  =  n2  + 1. Thus n = n0  + n1  + n2  + n4  + n3  + n5  +. + nB-1  + nB and to find B is, B = n 1, n = 1 + 1*n1  + 2*n2  + 3*n3  + 4*n4  + + B*nB, NOT include n0. TRAVERSAL If one dimensional array was compared with data structures like link list, which have an official method of traversal, tree structures can be traversed in many ways. There three main steps that can be shown and the order of the binary tree. First of all is to perform defines the traversal type, next is to traversing to the left child node follow by right child node. This is the easiest method to describe a binary tree through recursion METHODS FIND TRAVERSAL IN BINARY TREES There are several common orders in which nodes can be visited with their own advantages. Here a three main order in binary trees: In-order: Left child, Root, Right child Post-order: Left child, Right child, Root Pre-order: Root, Left child, Right child In-order, Pre-order and Post-order traversal visit each node in a tree by recursively visiting each node in the left and the right subtrees of the root. If the root node visited before its subtrees, this is pre-order, if after so it is post-order and if in between this is in-order. Depth-First Traversal This is one of the concepts to find the traversal of the tree. We always attempt to visit the node farthest from the root we attempt to forget too but, through depth first we does not need to remember all the nodes we have visited. In Pre-order we should go through the root first then followed by left subtree and right subtree. But in In-order we will visit the left subtree first then we visit the root followed by right subtree. Lastly Post-order we start with subtree from the left followed with right then we will visit the root. Breadth-first Traversal Breadth-first traversal is which is opposite with depth-first traversal attempts to the closest nodes to the root. With this method a tree can traversed in level order, by going through from root to the lowest children. Example of Breadth-first traversal Preorder traversal sequence: F, B, A, D, C, E, G, I, H (root, left, right) Inorder traversal sequence: A, B, C, D, E, F, G, H, I (left, root, right) Postorder traversal sequence: A, C, E, D, B, H, I, G, F (left, right, root) BINARY TREE APPLIED IN SCIENCE COMPUTER In computer science, binary tree can be applied such as in java, c/c++ programming, data structure and algorithms. In java, implementation is same in c/c++ programming, solution java is copying the solution in c/c++ and making the syntactic language. Almost every operation have two methods, a one-line method on the binary tree that starts the computation, and a recursive method that works on the node objects. For the lookup() operation, there is a binarytree.lookup() method that the client uses to start a lookup operation. Internal to the binarytree class, there is a private recursive lookup (node) method that implements the recursion down the node structure. This second, private recursive method is basically the same as the recursive C/C++ functions. In binary tree for data structure, a linked list structure is not efficient when searching for a specific item as the node can only be accessed sequentially. The binary search algorithm suggests a data structure which can be implemented using dynamic storage and allows searching to be done efficiently. EXAMPLE IN JAVA // BinaryTree.java public class BinaryTree { // Root node pointer. Will be null for an empty tree. private Node root; /* Node The binary tree is built using this nested node class. Each node stores one data element, and has left and right sub-tree pointer which may be null. The node is a dumb nested class we just use it for storage; it does not have any methods. */ private static class Node { Node left; Node right; int data; Node(int newData) { left = null; right = null; data = newData; } } /** Creates an empty binary tree a null root pointer. */ public void BinaryTree() { root = null; } /** Returns true if the given target is in the binary tree. Uses a recursive helper. */ public boolean lookup(int data) { return(lookup(root, data)); } /** Recursive lookup given a node, recur down searching for the given data. */ private boolean lookup(Node node, int data) { if (node==null) { return(false); } if (data==node.data) { return(true); } else if (data return(lookup(node.left, data)); } else { return(lookup(node.right, data)); } } /** Inserts the given data into the binary tree. Uses a recursive helper. */ public void insert(int data) { root = insert(root, data); } /** Recursive insert given a node pointer, recur down and insert the given data into the tree. Returns the new node pointer (the standard way to communicate a changed pointer back to the caller). */ private Node insert(Node node, int data) { if (node==null) { node = new Node(data); } else { if (data node.left = insert(node.left, data); } else { node.right = insert(node.right, data); } } return(node); // in any case, return the new pointer to the caller } BINARY TREE APPLIED IN DAILY LIFE Binary tree can be applied in our life. This can be shown in competition schedule in sports, family flows, organizations and others. The tree showed the flows of an organization so we can know who or how an organization is flowed. Besides that, we can know the header in an organization, our relation in a family or our competitor in a sport. Others, we can position in an organization so that we not mistake or just estimate someone position in an organization. We also can deal with someone based on the position in an organization and can save our time for dealings. EXAMPLE CONCLUSION We can conclude that binary tree a lot of usage in our life. The binary tree is applied not just in daily life but in computer system. This is because the usages of binary tree easy for the programmer to make a system. Other than that, the application of binary tree can be found in the computer science. In addition, we are pleased to see the chart and reduce errors during the program or enter into an agreement with an officer in an organization. Using the tree, we will know a persons position in an organization or in sports.

Social diagnosis

Would you rather follow your heart or your head? 33. What is your opinion about same gender relationships? 34. Do you think the past matters in a relationship? 35. How would you react if I told I have had a relationship with a partner of the same gender? 36. Do you believe in any god or gods? Why? 37. Do you have any political opinions? 38. Do you have any hobbies? 39. Have you ever experimented with drugs? 40. What do you think is the key to good parenting? 41. Do you like pets in the house? 42.What is the weirdest thing about you? 43. Tell me something about your first kiss. 44. If your parents don't like me for some reason, is that a deal breaker? 45. Have you ever regretted one of your ‘romantic encounters'? 46. Do you believe in soul mates? 47. Do you have a criminal record, any contraction of diseases? 48. What is your dream Job? 49. Are you willing to stay away from your family if you ever have to for a Job? 50. Which living celebrity/author/singer would you like to know ? 51 . If you could meet a famous dead person, whom would you like to meet? . What do you think about unfaithfulness in a relationship? 53. Do you think love at first sight is possible? 54. How do you balance personal responsibilities with relationship responsibilities? 55.Who is your favorite fictional character and why? 56. Do you prefer reading books or watching movies? 57. Do you have any regrets in life? 58. What is your ideal vacation? 59. Do you have a favorite movie? 60. If you are allowed to do Just one thing for the rest of your life, what would it be? 61 . What is the one thing about you that you take pride in? . What is the most courageous thing you have ever done in your life? 63. What is your earliest memory? 64. What do you like most about you? 65. Will you be 0K with me hanging out with you and your friends? 66. What would you do if you wanted to live your life differently? 67. Have you ever taken dancing classes? DO you like to dance? 68. Do you think it is importan t to learn any form ofa performing art? 69. What are you looking for in a relationship? In the long term or short term? 70. If you have three wishes, what do would you wish for? 71 .Which is the song that makes you happy? 72. If you could have a superpower, what would be your superpower? 73. Who is the most influential person for you so far in life? 74. Is there a movie that makes you cry no matter how many times you watch it? 75. If you could change one thing about yourself, what would it be? 76. What is the best advice you ever received? 77 What kind ot music you like? 78. If you had a previous relationship, why did your last relationship break up? 79. Are you still friends with that person? 80. Was there ever a best moment you spent with them? 1 .What are the craziest things that youVe done with someone? 82. What will you have accomplished one year from now? 83. If you could go on a road trip where would you go? 84. What is the best part about family life? 85. What is a favorite memory you have of being with your family? 86. Tell me 3 good points about me. 87. What are your expectations of me? 88. Did you ever want to kill someone? 89. Have you ever wanted something really bad and then later, not so much? 90. Is there anything I could do to make you think I am bad? 91 . What would you do without lectricity for 3 days? 2. Do you like to go shopping, not buying, shopping? 93. After I had asked you out for the first time, was there any part of you that wanted to say no? 94. Where are some other places you like to go on dates? 95. What are your views on open relationships? Do you know what an open relationship is? 96. Would you ever adopt a child? 97. Is money more important to you or arerelationships you share with people more important?

Cat 1.Pdf

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