Brain Drain from India to the UK Outline Example | Topics and Well Written Essays - 500 words

Brain Drain from India to the UK - Outline Example I cannot fully agree with the negative perspective concerning the brain drain, as one should consider the benefits of labor emigration to the country itself. Relocation of both gifted and incompetent specialists from India has been occurring subsequent to the nineteenth century. In the mid-1800s, after the nullification of subjugation, the British delivered Indian workers to its provinces to work in manors (Upadhya, 2013). Streams to the UK topped in 1968 when confinements were at last situated setup. The numbers diminished from the top of 23,000 for every year to 5000 for each year (Raveesh, 2013). Truly, Indians left because of better financial open door abroad. This is most likely still one of the fundamental reasons why Indians leave today. However, numerous variables add to the Indian departure. Understanding these elements will help policymakers enhance conditions to urge Indians to return or to stay in any case. A number of medical understudies in India select to study abroad due to increasing expenses and constrained limit at their open organizations (Raveesh, 2013). The therapeutic cerebrum deplete in India not just decreases the number of specialists accessible for consideration, however, it likewise evacuates the individuals expected to push for health awareness changes (Hawkes, Kolenko, Shockness & Diwaker, 2009). Indian understudies traveling to another country for their higher studies costs India a remote trade outpouring of $10 billion yearly (Prakash, 2012). A great many Indian researchers, specialists, engineers and other qualified persons have moved and are staying in different nations. In total terms, India is among the nations, which lose most exceptionally talented laborers to outside business sectors (Prakash, 2012).

HD paper Essay Example | Topics and Well Written Essays - 750 words

HD paper - Essay Example The choice of Piaget’s theory of cognitive development was based on the fact that there is always a change in human’s mental processes due to environmental experience and biological maturation. The TV episode shows that human beings undergo changes in the way they think as they change their environment and mature with time. The characters in the TV episode have undergone changes in the way they think and their characteristics, which clearly show that mental capacity of human being, keep on changing with time (Goswami,2003). There are two major assumptions in Piaget’s theory of cognitive development that are evident in the TV episode. One of the assumptions is that there is a big difference in the way children and adults think and that intellectual growth is a process that involves adaptation to changes in the environment or situations. The way children think is different from that of adults as it is well represented by the TV episode where young Sydney refuses to acknowledge the adoption of Victor. Unlike other characters who celebrate the adoption ceremony, young Sydney feels that Victor is not part of the family and so the plan of adoption does not auger well with her conscience. The reunion between Amber and Ryan clearly show that situation may make people to change. After offending Amber, Ryan makes a point of apologizing to her. Amber tells Ryan that a few years ago, she was drunk and had a car accident but the situation marked the turning point in her life as it had allowed her to mature a nd grow. The two reconcile in a manner that fulfills the assumption that situation or environment has a direct effect on individual’s ability to undergo biological maturity (Wadsworth, 1996) The vital concepts presented by Piaget’s theory of cognitive development are egocentrism and Assimilation. Assimilation takes place when people are faced with unfamiliar and new information and may refer

Retails industries in UK Dissertation Example | Topics and Well Written Essays - 5250 words

Retails industries in UK - Dissertation Example Research shows that when the economic aspects of the country were steady and reliable, the consumer confidence was at its highest. This is evident from the fact that before 2007, when employment levels and positive externalities prevailed in the economy, UK consumers spent lavishly. However, growing inflation forced British people to change their money management philosophy from earn more and spend lavishly to spend less and save more. Everything is expensive in UK at present except the people. Many of the British families are currently struggling to find enough funds for managing their monthly family expenses because of higher inflation. From September 2007 onwards, a strong decline in consumer spending has been observed. Moreover, consumers started to stay away from borrowing options available to them from 2007 onwards. Earlier, the general trend among British people was to spend lavishly and approach the banks or other financial institutions when they are in need of money. Banks a nd other financial institutions in the past, dispersed mortgages to all people who approached them irrespective of their financial abilities or the credit histories of the borrowers. As a result of such inappropriate lending policies, many British banks faced problems in the recent past. At present banks in Britain are granting loans or mortgages only after thoroughly investigating about the credit histories of the borrowers. Thus, people are struggling to find enough money for lavish spending at present. ... This literature review focuses on the retail industries in the UK, specially the segmentation in this sector, as well as how the financial crisis affected it. Basic Trends in Retail Sector of the UK Lower Consumer Confidence: Research shows that when the economic aspects of the country were steady and reliable, the consumer confidence was at its highest. This is evident from the fact that before 2007, when employment levels and positive externalities prevailed in the economy, UK consumers spent lavishly. However, growing inflation forced British people to change their money management philosophy from earn more and spend lavishly to spend less and save more. Everything is expensive in UK at present except the people. Many of the British families are currently struggling to find enough funds for managing their monthly family expenses because of higher inflation. From September 2007 onwards, a strong decline in consumer spending has been observed. Moreover, consumers started to stay awa y from borrowing options available to them from 2007 onwards. Earlier, the general trend among British people was to spend lavishly and approach the banks or other financial institutions when they are in need of money. Banks and other financial institutions in the past, dispersed mortgages to all people who approached them irrespective of their financial abilities or the credit histories of the borrowers. As a result of such inappropriate lending policies, many British banks faced problems in the recent past. At present banks in Britain are granting loans or mortgages only after thoroughly investigating about the credit histories of the borrowers. Thus, people are struggling to find enough money for lavish spending at present. Apart from the

Consumer Buying Behavior of Hybrid Vehicles Essay Example for Free

Consumer Buying Behavior of Hybrid Vehicles Essay Introduction 1 Background of the Study With the air pollution level rising day by day caused by the emission from conventional vehicles, many government bodies have put in effort to enforce emission control policy since the late of 1960, and it is becoming strict with the EURO committee being the leader until today, where their emission policy and grading system being accepted or referenced worldwide even in Malaysia. The grading system based of emission cleanliness as of today is from Euro 1 to Euro 6, where Euro 1 being the worst emission standard and Euro 6 being the environmental friendly. This is the scene where most modern vehicles are fitted with catalytic converter since late 1975, a simple device that can reduce the harmful emission such as un-burn hydrocarbon and carbon monoxide by converting them into cleaner substances such as oxygen and hydrogen through chemical catalyst effect within (Tony Andrew, 2006). The effect of this is that the rise of the awareness of fuel efficiency, as many will further relate that if fuel efficiency can be increased, then the emission can be further improved, as well as to reduce wastage. Many automobile makers has since then began development of fuel efficient engine in order to make a stand, and consequently lead to the trend of Hybrid Electric Vehicle (HEV). 2 Problem Statement However, emission is only one environmental factor as there is other factor which bothers a driver financial aspect, the fuel and its prices. No matter the fuel is expensive and cheap, if one can travel further with a given set amount of fuel, then one can certainly save him/her some money (Tony Andrew, 2006). And back to the environmental area, fossil fuel is non-renewable energy resources and depletion is certainly inevitable. This is why in recent years, many western automobile makers started to look into building fuel efficient vehicles, by building fuel efficient engines through various ways, most notably by downsizing the engine displacement and compensate it with force induction such as low pressure turbocharger. The effect of this implementation is that using a smaller capacity engine but can achieve the power delivery of a high capacity engine, yet with lower fuel consumption. However back in the eastern automobile industry, where the Japanese being the leader they had something else in mind, not only they wanted fuel efficiency but at the same time they wished to maximize the go green concept. Henceforth they come up with the idea of hybrid vehicle, where in general terms a vehicle is powered by 2 sources of input, which is a normal internal combustion engine, supported by an additional electric motor which requires special battery pack. The advantages of this implementation is that the fuel consumption and emission is superior over the formal, while the drawback is the maintenance and cost of replacement for faulty battery pack is very expensive. With the hybrid being the hot trend now given the promising sales figures from European countries and the USA, generally the maintenance factor is not an issue for them, however in this research we need to find out the factors that influence a buyer into considering, buying a hybrid vehicle over here in Malaysia, as the hybrid trend is still very new here in Malaysia, generally starting on the year of 2006 where Honda introduces Civic Hybrid. However with the recent tax exemption on hybrid vehicles from the Malaysia government, the trend seems to be changing positively and now we have several models from Honda and Toyota to offer in response to the policy. 3 Research Objectives a) What are the factors that influence consumer into considering a hybrid vehicle? b) What are the factors that support consumer into buying a hybrid vehicle? c) What are the factors that consumer worries about when purchasing a hybrid vehicle? 4 Significance of the Study This study into the factors that affect the buying decision of hybrid vehicles in Malaysia could project the trend and acceptance of hybrid vehicles here in Malaysia. With that information, local automobile makers can consider into developing our own hybrid vehicles to offer the local markets a broader choice, as well as to stay competitive in the market. Additionally, this will be a good catalyst to spark off â€Å"Go Green† concept into consumers’ mind that is beneficial to the restoration and perseverance of the environment. 5 Scope of the Study In this research, we will first take a general look and introduction into both the low pressure force induction technology and the hybrid technology further then compare and contrast the pros and cons in detail. With both concept understood, we will begin to focus on the trend of hybrid vehicles here in Malaysia, finding out the factors that support or deter the acceptance of hybrid vehicle through questionnaire aimed at hybrid owners and potential hybrid owners, from then we can know what are the main factors and concern of buyer upon making a decision for a hybrid vehicle, and then conclude what can be done to further increase the acceptance level of hybrid vehicles. Literature Review According to Markel Simpson (2006), the implementation of hybrid electric vehicles can effectively reduce petroleum consumption up to 30% when compared to conventional vehicle, however a fully plug-in hybrid electric vehicle shall be undergo development to further improve the savings and reduce the wastage, as current hybrid electric vehicles uses electric motor powered by battery pack to assist the engine, which is costly when one needs to replace, and it did not provide much desired power. The manufacturer can of course put in a bigger battery pack to punch out better power and durability, but with every 15% of improvement the cost is nearly doubled. This issue is also mentioned before way back in year 2001, where the development of hybrid vehicles began with the aim in providing a superior fuel efficiency vehicles with minimal wastage and pollutants emitted, in prior to address two major problems (Allella et al, 2001): a) Consumption of fuel : World petroleum reserves and residues are unlikely able to sustain against the ever growing necessity of consumption b) Pollution : Generally referred to the harmful emission that can damage the environmental health. The most common hybrid vehicle design is found within the famous Japanese automobile makers, respectively the Honda the Toyota. The idea is to fit an electric motor powered by a battery pack that will recharge itself using the lost energy during the braking procedure, to assist a smaller capacity conventional engine in acceleration. With the motor assistant, the engine need not work and rev up that hard to get the vehicle moving therefore fuel consumption can be lowered. When certain conditions are met, the vehicles may also run solely on the electric motor itself most probably during low speed cruising. Putting the vehicle design aside, as stated by Kuo Wang (2011), the disciplinary in driving, as well as the climate is major factor in reducing fuel consumption. Kuo Wang pointed out that in countries that have tropical climate, such as those near to the equator, tend to have higher fuel consumption index compared to other countries with 4 seasons climate, this is mainly due to the fact that fuel burns better and more efficient when the air temperature is colder, as colder air is more dense and henceforth carries more oxygen molecules. Other than that, since the temperature is generally high throughout the year for tropical climate countries, drivers tend to switch on the air-conditioner (A/C) most of the time to withstand the hot weather, and A/C draws power from the engine to power up the compressor and cooling coil, therefore it results in loss of power from engine and leads to higher fuel consumption. On the disciplinary side, traveling below or way above the optimum speed of a vehicle, usually around 90KM/H to 110KM/H will affect the fuel consumption, where most drivers tend to speed when the chances arise. One should also try to plan their traveling route ahead, in order to avoid unnecessary traffic congestion which can result in poor fuel consumption, as start-stop driving proven to have 60% increased fuel consumption compared to smooth non-stop driving. This is generally experienced by most drivers that they can achieve better mileage if they travel on the highway often. Research Methodology 1 Theoretical Framework [pic] 2 Generation of Hypothesis Assume that a) H0 = Null Hypothesis (No relationship between IV DV) b) H1 = Alternative Hypothesis (Significant relationship between IV DV) |H1 |H0 – There is no relationship between maintenance and purchase decision of hybrid vehicles. | | |H1 – There is significant relationship between maintenance and purchase decision of hybrid vehicles. | |H2 |H0 – There is no relationship between fuel consumption and purchase decision of hybrid vehicles. | | |H1 – There is significant relationship between fuel consumption and purchase decision of hybrid vehicles. | |H3 |H0 – There is no relationship between tax exemption and purchase decision of hybrid vehicles. | | |H1 – There is significant relationship between tax exemption and purchase decision of hybrid vehicles. | |H4 |H0 – There is no relationship between personal view and purchase decision of hybrid vehicles. | | |H1 – There is significant relationship between personal view and purchase decision of hybrid vehicles. | Conclusion In conclusion, no matter it is partial hybrid or fully plug-in hybrid, the main objectives are to prolong the sustainability of petroleum through improved fuel consumption. By going green, the hybrid technology can also help in reducing wastage and guarantee cleaner emission that can contribute to better environmental health and quality. Therefore with all the benefits and savings, we should try to adopt and embrace the implementation of hybrid vehicles. However, there is still room for improvement given the hybrid technology is still new within a decade of time. Government should come out with policy that can help greatly in promoting the adaptation of this green technology. Reference: 1) Allella et al, (2001), Negative Log-gamma Distribution for Data Uncertainty Modeling in Reliability Analysis of Complex System Methodology and Robustness, International Journal of Quality and Reliability Management, Vol. 18, Napoli, Italy. 2) Allela et al, (2005), Optimal Reliability Allocation Under Uncertain Conditions With Application to Hybrid Vehicle Design [Online], International Journal of Quality and Reliability Management, Vol. 22, Napoli, Italy. Available from (www. emeraldinsight. com/0265-671X. htm) [Accessed June 6 2011] 3) Apaydin O. Gonullu MT, (2008), Emission Control With Route Optimization In Solid Waste Collection Process, Vol. 33, Sadhana. 4) Davis S. Diegel S, (2004), Transportation Energy Databook, 24th Edition. 5) Duval M, (2004), Advanced Batteries for Electric Drive Vehicles, EPRI. 6) Hirsch et al, (2005), Peaking of World Oil Production: Impracts, Risks, and Mitigation. 7) Kuo Y. Wang CC, (2011), Optimizing the VRP by Minimizing Fuel Consumption [Online], International Journal of Management of Environmental Quality, Vol. 22. Available from (www. emeraldinsight. com/1477-7835. htm) [Accessed 8 June 2011] 8) Markel T. Simpson A, (2005), Energy Storage Considerations for Grid-Charged Hybrid Electric Vehicles, IEEE Vehicular Technologies Conference, Chicago, IL. 9) Markel T. Simpson A, (2006), Plug-In Hybrid Electric Vehicle Energy Storage System Design [Online], National Renewable Energy Laboratory, available from (http://www. nrel. gov/vehiclesandfuels/vsa/pdfs/39614. pdf) [Accessed 8 June 2011].

Bengal Renaissance And The 19th Century History Essay

Bengal Renaissance And The 19th Century History Essay The 19th century Bangla literature is not a product of the continuous on-going literary tradition of the land, if we for a moment not consider the socio-political changes of the 19th century and the conquest of Bengal in the late 18th century by the British East India Company. It is neither a product of a sudden upsurge of literary geniuses who started to excel in isolation. The changes that characterise the Bangla literary tradition of the 19th century is deeply and thoroughly influenced by the social reform movement known as the Bengal Renaissance. With the advent of the British East India Companys rule over Bengal, the mainstream literary tradition of the land was transported from its rural base to a highly sophisticated urban elite society. The roots from which Bangla literature had evolved for hundreds of years was soon sidelined and termed as folk-lore ( ­m ¡L-Lb ¡) and remote (fË ¡Ã‚ ¢Ã‚ ¿Ã‚ ¹L) and the rural storytellers whose narratives revolved around a specific religious or social aspect was soon substituted by the elite, educated and intellectual Bengali babus of Calcutta, the then capital of the East India Companys dominion. The educational system of Bengal, as a whole, underwent a drastic change in the early 19th century. From a conventional learning of the Bangla, Sanskrit and Arabic languages, the holy Vedas or the Bangla folk-lore and ballads (N £Ã‚ ¢aL ¡) in the traditional makeshift schools (f ¡Wn ¡m ¡ or  ­V ¡m), the educational reforms in the late 18th century and the early 19th century saw the establishment of institutions like the Asiatic Society (1784), Fort William College (1800), Serampore College (1817), Hindu College (1817), Sanskrit College (1824) and others which were exclusively meant for the elite Bengalis in order to educate them according to the European idea of education, learning and value judgement. This socio-political change in the educational scenario of Bengal quite naturally gave birth to a new intellectual class of Bengalis who perceived the idea of European education as the ideal form of learning and who would later give birth to the Bengal Renaissance and in turn change the scenario of the literary tradition of the 19th century Bangla literature. According to historian Romesh Chunder Dutt, The conquest of Bengal by the English was not only a political revolution, but ushered in a greater revolution in thoughts and ideas, in religion and society From the stories of gods and goddesses, kings and queens, princes and princesses, we have learnt to descend to the humble walks of life, to sympathise with the common citizen or even common peasantà ¢Ã¢â€š ¬Ã‚ ¦ Every revolution is attended with vigour, and the present one is no exception to the rule. Nowhere in the annals of Bengali literature are so many and so bright names found crowded together in the limited space of one century as those of Ram Mohan Roy, Akshay Kumar Datta, Ishwar Chandra Vidyasagar, Michael Madhusudan Dutt, Hem Chandra Banerjee, Bankim Chandra Chatterjee and Dina Bandhu Mitra. Within the three quarters of the present century, prose, blank verse, historical fiction and drama have been introduced for the first time in the Bengali literature (Dutt, 1877). It is tr ue what R.C. Dutt has tried to convey. Possibly very few literary traditions have had to deal with so many literary geniuses at one point of time. Cultural dominance was a major part of the idea of European colonisation of the Indian subcontinent. Along with the ruthless prowess of the Empire came the vaults filled with literature. And it is quite natural for the average Bengali intellectual elite to be mesmerised by the heroic epics of Homer and Virgil, the tragedies of Sophocles and Marlow, the blank verses of Milton and Shakespeare, the journey of Dante, the tantalising poetry of Petrarch and Sappho and the revolutionary ideas of Plato, Aristotle and Machiavelli, not only because of their literary expertise but more evidently because the colonised elite had to deal with the wide timeline of several literary genres at one point of time. Literary personnel like Romesh Chunder Dutt, Michael Madhusudan Dutt and others were so mesmerised with European culture and the English language in particular that they considered all non-European literatures to be of a little value as compared to the valour of the former; they even wrote let ters addressed to their Bengali friends in English. Like the European colonisers, it was easy for the intellectual elite, who were under the grasp of European education, to divide the history of Sanskrit or Bangla literature, which can be categorised as Hindu literature  [1]  , into three distinctive periods, the ancient, the medieval and the renaissance. The Occidentals believed that Hindu literature was little of value before the advent of the Europeans. It was the colonisers who educated the colonised and in turn helped the native intellectuals of Bengal to revolutionise their literary tradition. The Orientalists, like Michael Madhusudan Dutta, Ram Mohan Roy, Iswar Chandra Vidyasagar and others, too were of a similar notion over the historiography of Bangla literature. However they, unlike the Occidentals, believed that there was a Golden Age of Hindu literature, followed by a Dark Age under the Islamic rulers and finally the coming of the Anglo-Saxons or the East India Company, in simpler words, who regenerated, revived and re novated Hindu literature and more in particular Bangla literature bringing about a Renaissance in the literary tradition of the land. This submission of the intellectual class of Bengal to the dominance of the British or in a larger frame the European notion of education, art and culture brought about the changes in Bangla literature in the 19th century. Bengali writers and authors started to explore and later imitate and improvise the different genres of European literature. Meghnadbadh Kavya ( ­jOe ¡c hd L ¡hÉ), the first Bangla secondary epic was written by Michael Madhusudan Dutta in 1861, which follows the poetic tradition of Miltons Paradise Lost intricately. Sonnets were also introduced into Bangla literary tradition by Madhusudan. Novel as a genre found its way into the urban literary culture of Bengal with Hannah Mullens Karuna O Phulmanir Bibaran (Ll ¦Z ¡ J g ¥mj ¢Zl  ¢hhlZ) in 1852 followed by Bankim Chandra Chattopadyays Durgeshnandini (c ¤Ã‚ ­NÑne ¢Ã‚ ¾ce £) in 1865. Just for the records, both Madhusudan and Bankim Chandra had started their literary careers with pieces of literature written in English. Madhusudan began as a composer of English poetry and Bankim Chandras first publication was Rajmohans wife. Bengal renaissance in literature came along with the changes in the socio-political and religious outlook of the Bengali elite. It was an incident in the history of Bengal which widened the perspective of the orthodox Hindu-Bengalis. The advent of the Brahmo Samaj; the banning of Satidaha (pa £c ¡q)  [2]  , child marriage and pursuing women literacy and widow-remarriage along with the acceptance of the new wave of Bangla literature were all frames of the same picture, the Bengal renaissance. Bengal renaissance did show the authors and the poets of Bengal, the way out from the orthodoxy of the Hindu religion and the conventional mind-set of the literary personnel of the earlier periods. As a matter of fact, in literary texts, women attained a new and a great importance due to this new wave in Bangla literature. In Bankim Chandras Durgeshnandini (1865), though it is set in a historical locale discussing the conflict of the Pathans and the Rajputs, the three female characters, Ayesha, Tillotama and Bimala are portrayed under the main spotlight. All the three characters represent the free-woman spirit; Ayesha, the brave; Tilottama, the beautiful and Bimala, the courageous. Bankims Kapalkundala (1866), Mrinalini (1869) and Debi Choudhurani (1884) also deal with female protagonists in a male chauvinist society. In most of Rabindranath Tagores novels the plot revolves around the female characters. The role of Charu in Nastanirh (1901); Bimala in Ghare-Baire (1916) and Damini an d Nanibala in Chaturanga (1916) is revolutionary and is the most important in the ongoing storyline of the respective novels. Sarat Chandra Chattopadyay, though has dealt with the more inner part of the household as the subject of his literary works has shown the importance of women in the society. He has portrayed women as the main protagonist of the existing social order in his novels, for instance, Baradidi (1907), Parineeta (1914), Debdas (1917), Choritrohin (1917), Srikanto (1917-1933), Nishkriti (1917) and others. The Bengal renaissance saw authors who were actually politically sound and was particularly sensitive to the cause of women in the society and in turn the authors actually contradicts the conventional and orthodox perception of the male dominated society. For the first time in Bangla urban literature, women have been given the importance that she deserves. It was as if the rebirth of Mahua  [3]  as Kapalkundala, Mrinalini, Nanibala of Chaturanga, Charu of Nashtan ir or Rajlakhhi of Srikanto. Bengali authors, poets and intellectuals of the 19th century for instance Bankim Chandra Chattopahyay, Ram Mohan Roy and others had projected the rise of the middle class Bengali Hindus in their literary works and they are the same literary personnel who have paved the way for the later writers like Rabindranath Tagore and Sarat Chandra Chattopadhyay who have brought the middle class of the Bengali society in the limelight of their works of literature. Bangla literature was no longer written exclusively for the elite audience and with the rise of the printing press in Bengal, Bangla literature entered a new paradigm. Free thinking and the authors points of view were the ruling characteristics of Bangla literature in the mid and the late 19th century. The projection of the daily struggle became an integral part of the literary tradition. According to Nitish Sengupta, The Bengal renaissance can be said to have started with Raja Ram Mohan Roy (1775-1833) and ended with Rabindranath Tagore (1861-1941), although there have been many stalwarts thereafter embodying particular aspects of the unique intellectual and creative output. (Sengupta, 2001). He has emphasised that Bengal renaissance also incorporated a very vital aspect; the concept of the Swadeshi (nationalist freedom movement) and it is in the works of Madhusudan, Bankim Chandra and Rabindranath that we actually find its great importance. Madhusudans Meghnadbadh Kavya (1861) though is based upon a part of the Valmiki Ramayana, yet it is through the authors style and perspective that the point of view of the storyline shifts from Ayodhya to Lanka. In this version of the story of Rama, Ravana is the tragic hero who loses the battle in the end. This shift in the perspective of the plot can be compared to Miltons Paradise Lost where the audience sees the story of Heav en and Hell from the other point of view, the point of view of Satan. Madhusudan has brought in the point of the other in his version of Ramas story, where Meghnad and Ravana are the protagonists and Rama is just a successful conqueror. Meghnadbadh Kavya may well have depicted the conquest of Bengal by the East-India Company. It was published in 1861 only four years after the first war for independence and Madhusudan wrote it in a state when he had already faced the failure of pursuing a European dream. Bankims Anandamath (1882) starts with the horrors of the Bengal famine in a colonised Bengal. He describes the famine as, People sold their belongings, then their house, then their land, then their wives, then their children even then the famine has no end. Everyone wants to sell, theres no buyer. (Chattopadyay, 1882). Set in the background of the Sannyasi Rebellion in the late 18th century, it is considered one of the most important novels in the history of Bangla literature. Its i mportance is heightened by the fact that it is closely related with the struggle for Indian independence from the Anglo-Saxons. Bankims Debi Choudhurani (1884) which followed closely after Anandamath renewed the call for a resurgent India that fights against oppression of the British Empire with strength from within the common people, based on traditional Indian values of austerity, dedication and selflessness. Since it fuelled the patriotic struggle for Indian independence from the British Empire, the novel just like Anandamath was banned by the colonisers. In this novel, Bankim Chandra also reinforced his belief that an armed and face-to-face conflict with the Royal Army is the only way to win independence. Neel Darpan (The Indigo Planting Mirror) (1859) a play written by Dinabandhu Mitra was essential to Nilbidroha (Indigo Revolt). Mitra wrote in the preface of the English translation I present The Indigo Planting Mirror to the Indigo Planters hands; now, let every one of them, h aving observed his face, erase the freckle of the stain of selfishness from his forehead, and, in its stead, place on it the sandal powder of beneficence, then shall I think my labour success. (Mitra, 1859). The play was all about the differences between the old and beautiful culture of Bengal which is being eradicated by the new and advanced perspective of the mass. It is about the upheaval between the Indigo planters and Indian Rioters in different parts of Bengal, Bihar and U.P. This conflict gave rise to the rift and division between the different classes of the society and between the different sections of the Government as well. Later, Rabindranaths novels also do refer to the Swadeshi movement which sweeps over Bengal due to the impact of the Renaissance. Chaturanga, Shesher Kobita, Ghare-Baire, Noukadubi and others reflect the vibrant Bengali society. Ghare-Baire in particular illustrates the conflicting tendencies between the Moderate and the Extremist ideals, terrorism and religious zeal which were a part of the pre-independent Bengali community. Bengal renaissance in simpler words have brought the society a step closer to the middle-class readership, who would find it hard to escape the reality of the existing community. Before the advent of the Bengal renaissance in Bangla literature, a literary work was confined to a single belief, a single community and a single mind-set. The mid-nineteenth century saw the inter-mixing of different sections of the society, different religious beliefs or contradictions and different ways of life, all inter-mingled in the same sphere of the literary work. Bankims Durgeshnandini deals with the contradictions and later the interactions between the Pathans and the Rajputs; Rabindranaths Chaturanga immortalises the idea of atheism of Jyathamoshai who crosses the barrier of religion and social structure to help the lower strata of the society and the needy; Sarat Chandra in Srikanto has depicted Rajlakkhi as a prostitute but yet dearly loved by the protagonist, Srikanto. Another form of literature which took its birth in the mid 19th century in Bengal was essays (fËhà ¥). Akshay Kumar Boral, Ramendra Sundar Tribedi, Bankim Chandra Chattopadhyay, Rabindranath Tagore and others of the mid and the late 19th century are the pioneers of Bangla essays of that period. Finally, in order to conclude, it is very important to understand that though Bengal renaissance was a product of the Bengali elite intellectuals under the deep-rooted influence of western education, which in a way has sidelined the indigenous literary tradition of Bengal, yet it has opened the minds of the audience forcing him to face the reality of the state of things. The changes that it characterised in the 19th century Bangla literature are great and inevitable and it is because of the renaissance in Bengal that Bangla literature has crossed all its barriers of religious and socio-political orthodoxy and closed-mindedness.

Victimization of Minor Characters in Laura Esquivels Like Water for Ch

In a novel, minor characters are never the focus of the plot. Minor characters are present in a novel to affect the major characters and help the character development of the major characters. Minor characters influence the major characters in many ways. One of these ways of supporting the major characters, is the victimization of the minor characters. Two excellent examples of minor characters that impact the major characters of the novels due to the minor characters being victimized is Nacha in Like Water for Chocolate by Laura Esquivel and Monica in Silence by Shusaku Endo. Father Rodrigues met Monica for the first time shortly after he has been betrayed by Kichijiro. From the first time that Father Rodrigues encountered Monica, she was already being victimized. She was captured by the Japanese government, her wrists in manacles, reeking of fish, and dressed in rags. Although she was in the worst of situations, she still retained hope, dreaming of martyrdom and heaven. Father Rodrigues can not fathom how Monica was so calm, knowing that she would die soon. Rodrigues asked, But you are all at easeDon?t you realize that we are all going to die in the same way and Monica responded, I don?t knowBrother Ishida used to say that when we go to Heaven we will find there everlasting peace and happiness (Endo 82). Father Rodrigues was barely able to contain himself from screaming at Monica that Heaven was not the place she thought it would be. Already Monica has had an impact upon Father Rodrigues, creating an image of all the Japanese Christians. She has slowly started to put the idea in his head that the Japanese concept of Christianity is not the same concept as Father Rodrigues?s. Another impact Monica had on Fa... ...ta everything she knew about the kitchen. Nacha was victimized by Mama Elena, never being allowed to marry and forced to spend her life watching other people?s wedding, instead of her own. She provided the care for Tita that Mama Elena never gave Tita. Although minor characters are not focused upon in a novel, they can be portrayed as the true heroes of the tale. Minor characters provide the support and supply the confidence in the major characters to continue through major character?s struggle. Without the minor characters, the major characters would have no influence and the plot of many novels would be dry and bland. Nacha in Like Water for Chocolate by Laura Esquivel, and Monica in Silence by Shusaku Endo, truly exemplify how the minor characters in a novel can selflessly devote their lives to helping the major characters overcome the conflicts of a narrative.

Generally Accepted Accounting Principles and Balance Sheet

F? 151. Assets become liabilities when they expire. F152. Revenue results from collection of accounts receivable. F153. A company’s fiscal year must correspond to the calendar year. T154. Accounting periods should be of equal length to facilitate comparison between periods. T155. When there is no direct connection between revenues and costs, the costs are systematically allocated among the periods benefitted. T156. Applying accrual accounting results in a more accurate measurement of profit for the period than does the cash basis of accounting. F157. Adjusting entries affect cash flows in the current period.T158. Revenue cannot be recognized unless delivery of goods has occurred or services have been rendered. F159. Accrual accounting recognizes revenues and expenses at the point that cash changes hands. F160. A deferral is the recognition of an expense that has arisen but has not yet been recorded. T161. Adjusting entries are useful in apportioning costs among two or more acc ounting periods. T162. An adjusting entry includes at least one balance sheet account and at least one income statement account. T163. Recording incurred but unpaid expenses is an example of an accrual. F164.If all transactions were originally recorded in conformity with GAAP, there would be no need for adjusting entries at the end of the period. T165. Every adjusting entry must change both an income statement account and a balance sheet account. F166. When the reduction in prepaid expenses is not properly recorded, this causes the asset accounts and expense accounts to be understated. T167. Accumulated depreciation may be referred to as a contra-asset account. T168. The adjustment to record depreciation of property and equipment consists of a debit to depreciation expense and credit to accumulated depreciation.T169. When services are not paid for until they have been performed, the accrued expense is recorded by an adjusting entry at the end of the accounting period. T170. The amou nt of accrued revenues is recorded by debiting an asset account and crediting an income account. F171. Acquiring a computer for cash is just exchanging one asset for another and will not result in an expense even in future periods. F172. A decrease in an expense account is the equivalent of a decrease in owner’s equity. F173. Accrued revenue is a term used to describe revenue that has been received but not yet earned. T174.Book value is the original cost of a building less depreciation for the year. F175. The adjusting entry to allocate part of a cost of a one-year fire insurance policy to expense will cause total assets to increase. T176. The adjusting entry to recognize earned commission revenues, not previously recorded or billed will cause total assets to increase. F177. The adjusting entry to recognize an expense which is unrecorded and unpaid will cause total assets to increase. T178. The adjusting entry to recognize earned revenues which was received in advance will ca use total liabilities to decrease.F179. The maximum period covered by a worksheet is 6 months. T180. Withdrawals is recorded in the Balance Sheet debit column of the worksheet. F181. The Owner’s capital account is shown in the Income Statement credit column in the worksheet. F182. The Owner’s withdrawal account will not appear on an adjusted trial balance on the worksheet. F183. Accumulated depreciation appears on the income statement. T184. The worksheet is used to pull together up-to-date account balances needed to prepare the financial statements. F185.Financial statements are prepared from the adjusted trial balance of the worksheet. F186. Because adjusting entries are recorded on a worksheet, they do not need to be journalized or posted. T187. A loss occurs when there are more expenses than revenue. T188. If revenue and expenses were equal for an accounting period, the result would be neither profit nor loss. T189. The worksheet is not presented with the financial statements. T190. The third step in worksheet preparation is to enter the adjusted account balances in the adjusted trial balance column.T191. The worksheet is a convenient device for completing the accounting cycle. T192. After all necessary adjustments are entered in the worksheet, the two adjustment columns are totaled to prove the equality of debits and credits. F193. Income and expense accounts are moved to the balance sheet columns of the worksheet. F194. Assets, liabilities capital and withdrawal accounts are extended to the income statement column of the worksheet. T195. The balance of the Unearned Revenues account will appear in the balance sheet credit column of the worksheet. F196.The balance sheet credit column of the worksheet usually contains only the liability and equity accounts. F197. Where the income statement column of the worksheet are totaled the excess of debits over credits is called profit. F198. The totals of the balance sheet columns of the worksheet will usually be the same as the totals appearing in the formal balance sheet. T199. The last step in the worksheet preparation is to enter the profit and loss figure as a balancing figure in the income statement and balance sheet columns. T200. The worksheet helps the accountant discover existing posting and calculation errors.T201. If an asset has been carried to the debit column of the income statement and a similar error occurred involving income or liabilities, the worksheet may appear to be correct but the profit figure is actually misstated. F202. Financial statements are confidential documents which are available only to the owner of the business. T203. The focal point of the accounting cycle is the financial statements. T204. The income statement shows the types and mounts of revenues and expenses for the accounting period. F205. The excess of expenses over revenues is called loss. F206.Expenses are increases in equity caused by the entity’s income-generating activities. F 207. Cash loaned from a bank constitutes income. F208. The statement of changes in equity uses only the profit figure from the income statement to explain the change in equity. T209. The balance sheet provides the financial statement user the type and amount of each asset, liability and capital account at a particular date. T210. The balance sheet is prepared based on the final equity balance in the statement of changes in equity. F211. The account form of balance sheet shows assets, liabilities and equity in a vertical sequence.T212. Financial flexibility is the ability to take effective actions to alter the amounts and timings of cash flows so that it can respond to unexpected needs and opportunities. T213. Solvency refers to the availability of cash over the longer term to meet financial commitments as they fall due. T214. Liquidity refers to the availability of cash in the near future after taking account of the financial commitments over this period. T215. An income statement r efers to the specified period while a balance sheet shows the financial position of the entity at a particular date. T216.Cash flow statement reports the amount of cash received and disbursed during the period. T217. Notes to financial statements include narrative descriptions or more detailed analyses of amounts shown on the face of the balance sheet, income statement, cash flow statement and statement in changes in equity. T218. Accounting policies are the specific principles, bases, conventions, rules and practices adopted by an enterprise in preparing and presenting financial statements. F219. The purchase of an equipment is an example of a financing activity. T220. Buying and producing goods and services are examples of operating activities.T221. The purchase of land is an example of an investing activity. F222. Paying taxes to the government is an example of financing activity. T223. Financial position may be assessed by referring to the balance sheet. T224. The statement in c hanges in equity discloses the withdrawals during the period. F225. The heading of the income statement might include the â€Å"As of December 31, 2011. † T226. The balance sheet is also known as the statement of financial position. T227. The statement of cash flows discloses significant events related to the operating, investing and financing activities of the business.T228. The statement of changes in equity relates the income statement to the balance sheet by showing how the owner’s capital account changed during the accounting period. F229. The account Commissions Earned would appear on the balance sheet. F230. The account Wages Payable would appear in the income statement. T231. Financial statements cannot be prepared correctly until all the accounts have been adjusted. F232. A worksheet is more useful for a small company than a large one. T233. Working papers provide a written record of the work performed by an accountant or auditor. T234.The worksheet is a type of accountant’s working paper. F235. The amount for owner’s withdrawal will appear in the income statement column of a worksheet. T236. The adjusted trial balance columns of the worksheet are prepared by combining the trial balance and adjustments column. T237. When the Income Statement columns of the worksheet are initially footed, they should be out of balance by the amount of profit and loss. F238. When the balance sheet columns of the worksheet are initially footed, they should be in balance. F239. The worksheet should be prepared after the formal financial statements have been prepared.T240. An important use of the worksheet is an aid in the preparation of financial statements. 241. The worksheet is prepared after the formal adjusting and closing entries. 242. On a worksheet, the balance of the owner’s Capital account is its ending amount for the period. 243. The amount placed opposite the owner’s Capital account in the Balance Sheet columns of the w orksheet is the amount to be reflected for owner’s Capital on the Balance Sheet. 244. The balances of the Accumulated Depreciation accounts will appear on the credit side of the worksheet’s Balance Sheet Columns. 245.The balance sheet may be prepared by referring solely to the Balance Sheet columns of the worksheet. 246. When adjusting entries are entered onto a worksheet, it is not necessary to record them in the general journal. 247. Total assets, total liabilities and owner’s equity on the balance sheet are the same as the totals of the Balance Sheet columns on the worksheet. 248. The amount of owner’s withdrawals can be found on the worksheet. 249. After the adjusting and closing entries have been recorded and posted, the general ledger accounts that appear on the balance sheet have no balances. 250.General account balances agree with those in the financial statements even before adjusting and closing entries are recorded and posted. 251. The income s ummary account is used to close the income and expense accounts. 252. The balance of the owner’s Capital account represents the cumulative net result of income, expense and withdrawal transactions. 253. Closing entries clear income and expense accounts at the end of the period. 254. The post-closing trial balance contains asset, liability, withdrawal and capital accounts. 255. The final trial balance is called a post-closing trial balance. 56. A reversing entry is a journal entry which is the exact opposite of a related adjusting entry made at the end of the period. 257. To simplify the recording of regular transactions in the next accounting period, all adjusting journal entries are reversed. 258. Post-closing trial balance tests the equality of the accounts after adjustments and the closing entries are posted. 259. Trial balances are prepared to ensure that no entries have been omitted. 260. In the accounting cycle, closing entries are prepared before adjusting entries. 261 .In the accounting cycle, information from source documents is initially recorded in the journal. 262. Nominal accounts are reduced to zero by closing entries. 263. Closing entries deal primarily with the balances of real accounts. 264. The only accounts that are closed are the income statement accounts. 265. Closing entries result in the transfer of profit or loss into the owner’s Capital account. 266. After all closing entries have been entered and posted, the balance of the income summary account will be zero. 267. Depreciation Expense-Building is a permanent account. 68. Supplies expense is a temporary account. 269. A revenue account is closed with a credit to the revenue account and a debit to income summary. 270. An expense account is closed with a debit to the expense account and a credit to income summary.271. Income Summary is closed with a debit to income summary and a credit to the owner’s Withdrawals account. 272. When profit or loss is exactly zero, one of the usual closing entries will be avoided. 273. The Income Summary account appears in the income statement. 274. Temporary accounts are also known as real accounts. 75. During the closing process, revenues are transferred to the credit side of the Income Summary account. 276. During the closing process, expenses are transferred to the credit side of the Income Summary account. 277. All nominal accounts must be closed before the Income Summary account can be closed. 278. The post-closing trial balance will have fewer accounts than the adjusted trial balance. 279. The balances of all accounts that appear on the balance sheet are the same on the adjusted trial balance as they are on a post closing trial balance. 280.There is sufficient information on a post-closing trial balance to prepare an income statement. 281. The post-closing trial balance will contain only real accounts. 282. The Income Summary account will appear on the post-closing trial balance. 283. There is sufficient info rmation on a post-closing trial balance to prepare a balance sheet. 284. There is sufficient information on a post-closing trial balance to prepare a statement of changes in equity. 285. If the post-closing trial balance does not balance, then the error/s definitely occurred at some point during the closing process. 86. The adjusting entries involving Rent Receivable and Salaries Payable could be reversed. 287. The adjusting entries involving Depreciation Expense-Building and Supplies Expense could be reversed. 288. A reversing entry will include either a debit to a revenue account or a credit to an expnseaccount. 289. Reversing entries are never required. 290. Reversing entries can be made for deferrals but not for accruals. 291. Reversing entries are made to correct errors in the account. 292. The purpose of reversing entry is to simplify the bookkeeping process. 293.Adjusting entries are all dated as at the first day of the new accounting period. 294. Closing entries can be prepa red by referring solely to the income statement columns of the worksheet. 295. The chart of accounts for a merchandising entity differs from that of a service entity. 296. The difference between revenue from sales and cost of sales is operating income. 297. For cash sales, the operating cycle is from cash to inventory to accounts receivable and back to cash. 298. The bill of lading is a document prepared by the seller detailing the terms of delivery. 99. A validated deposit slip indicates that cash and checks were actually deposited. 300. Discounts offered to the buyer to encourage early payment are trade discounts. 301. Cash discounts are called purchase discounts from the buyer’s viewpoint. 302. The sales discounts account is a contra-income account and will have a debit balance. 303. A credit term of 2/10 n/30 means that the buyer may deduct 3% from the invoice if payment is made within 10 days from the end of the month. 304. Purchases return and allowances is a deduction from purchases. 305.The cost of merchandise purchased during the period is determined by subtracting from the net purchases the amount of transportation costs incurred during the period. 306. The purchase of equipment not for resale should be debited to the purchases account. 307. If the seller is to shoulder the cost of delivery, the term is stated as F. O. B destination. 308. The term freight prepaid or collect will dictate who shoulders the transportation costs. 309. The two main systems for accounting for merchandise are periodic and perpetual. 310. The perpetual inventory system requires recording the cost of each sale as it occurs. 11. There is no need for a physical inventory count in the perpetual inventory system. 312. The debit balance in the inventory account in the trial balance under the periodic inventory system is the amount of inventory at the end of the current year.313. The ending inventory of one period is the beginning inventory of the next period. 314. The balan ce in the merchandise inventory account at the beginning of the period represents the cost of merchandise on hand at that time. 315. The operating cycle involves the purchase and sale of inventory as well as the subsequent payment for purchase and collection of cash. 16. A business can shorten its operating cycle by increasing the percentage of cash sales and reducing the percentage of credit sales.317. Merchandise inventory could include goods in transit. 318. An advantage of using the periodic inventory system is that it requires less recordkeeping than the perpetual inventory system. 319. The periodic inventory system relies on a physical count of merchandise for its balance sheet account. 320. Under the periodic inventory system, the cost of goods sold is treated as an account. 321. The periodic inventory system provides an up-to-date inventory on hand.322. Summing ending merchandise inventory and cost of goods sold gives the cost of goods available for sale. 323. A physical inv entory is usually taken at the end of the accounting period. 324. Under the periodic inventory system , purchases of merchandise are not recorded in the Merchandise Inventory account. 325. A company would be more likely to know the amount of inventory on hand if I it used the periodic inventory system ra of all merchandisether than the perpetual inventory system. 326. Taking a physical inventory refers to making a count of all merchandise on hand at a particular time. 327.When the periodic inventory system is used , a physical inventory should be taken at the end of the fiscal year. 328. The income statement of a company that provides services only will not have cost of goods sold. 329. For a merchandising company, the difference between the net sales and operating expenses is called a gross margin. 330. Sales return and allowances is described a contra-revenue account. 331. On the income statement of a merchandising concern, profit is the amount by which net sales exceed operating expenses. 332. Transportation out is included in the cost of goods sold calculation. 33. Advertising expense appears as a selling expense on the income statement. 334. Transportation in is considered a cost of merchandise purchased. 335. The difference between gross sales and net sales is equal to the sum of sales discounts and sales returns and allowances.336. When the terms of sale include a sales discount, it usually is advisable for the buyer to pay within the discount period. 337. The terms 2/10, n/30 mean that a 2% discount is allowed on payments made over 10 days but before 30 days after the invoice date. 338. Terms 2/10, n/30 is an example of a trade discount. 39. Goods should be recorded at their list price less any trade discounts involved. 340. FOB Shipping point means that the seller incurs the shipping costs. 341. Under the perpetual inventory system, the cost of merchandise is debited to Merchandise Inventory at the time of purchase.342. The merchandise inventory accou nt is not affected when a sales allowance is granted. 343. Ending merchandise inventory is included in the calculation of cost of goods available for sale. 344. Ending merchandise inventory for year 1 automatically becomes the beginning inventory for year 2. 45. The calculation of cost of goods available for sale during the year is not affected by the previous year’s ending inventory. 346. The change in inventory level from the beginning to the end of the year affect cost of goods sold. 347. Transportation In is treated as a deduction in the cost of goods sold section of the income statement. 348. Under the periodic inventory system, the Purchases account is used to accumulate all purchases of merchandise for resale.349. Cost of goods sold is the primary difference between a merchandising and a service business income statement. 350. Debiting income summary and crediting beginning merchandise inventory eliminates the beginning inventory at the end of the period. 351. Cost of goods sold is a major expense of a merchandising business. 352. Using the nature of expense method of presenting expenses in the income statement has the advantage of simplicity because no allocation of operating expenses between functional classifications is necessary. 353. The function of expense method reports gross margin and income from operations. 354. Operating income is not computed in the nature of expense method.355.Gross margin from sales is the income that the business would have made if all goods available for sale had been sold during the period. 356. The excess of gross profit over operating expenses is called operating profit. 357. In the worksheet, the ending inventory amount will appear in the income statement credit column and the balance sheet debit column. 358. The determination of net cost of purchase would include addition of transportation out. 359. The traditional balance sheet arrangement of assets on the left-hand side with the liabilities and ownerâ€℠¢s equity on the right-hand side is called the report form. 360. Net sales is not an account name. 361. In the income statement, operating expenses are classified as selling expenses, administrative expenses and other operating expenses. 362. The sales return and allowances has a normal debit balance. 363. The closing entry for transportation in debits purchases and credits income summary. 364. Both Transportation In and Transportation Out accounts are closed by crediting the accounts. 365. On the worksheet of a merchandising company that uses the perpetual inventory system, the Merchandise inventory account balance is not adjusted.366.When using the perpetual inventory system, the Merchandise inventory account will not appear in the closing entries. 367. The worksheet of a merchandising company that uses the perpetual inventory system will not have a Transportation In account. 368. When preparing a worksheet for a merchandising company that uses the perpetual inventory system, the cost of goods sold can be derived from the balances of several account in the income statement column. 369. Under the perpetual inventory system, the ending merchandise inventory balance is closed at the same time as cost of goods sold.370.When preparing a worksheet for a merchandising company that uses the periodic inventory system, the merchandise inventory amount shown on the trial balance will be carried over the Balance Sheet debit column. 371. On the worksheet of a merchandising company that uses the periodic inventory system, both Purchase and Purchases Returns and Allowances appear in the Income Statement column. 372. The Purchases account is closed to the Merchandise Inventory account. 373. The ending inventory amount appears in both Income Statement columns on the worksheet of a merchandising company that uses the periodic inventory system. 74. Under the periodic inventory system, the Merchandise Inventory account appears in the closing entries made at the end of the perio d. 375. When preparing closing entries under the periodic inventory system, Sales, Purchases Returns an Allowances are both closed in the same entry. 376. Sales discount is a contra-revenue account with a normal credit balance.377. Purchases discount would be recorded as a credit. 378. Transactions involving the payment of cash for any purpose are usually recorded in the cash journal. 379. Special journals are modified in practice to adapt to the specific needs of an entity. 80. The primary ledger that contains all the balance sheet accounts and income statement accounts is called the general ledger. 381. At the end of each month, the total of the amount column of the sales journal is posted as a debit to accounts receivable and credit to sales. 382. After postings have been completed for the month, if the sum of the balances in the accounts receivable subsidiary ledger does not agree with the balance of the accounts receivable In the general ledger, the errors must be located and c orrected. 383. Sales on ccount of office equipment used in the business would be recorded in the sales journal.384. Each amount in the other accounts column of the cash receipts journal must be posted individually to the appropriate general ledger account. 385. When there are numerous accounts with a common characteristic, it is common to place them in a separate ledger called a detail ledger. 386. The sale of merchandise for cash is recorded in the sales journal. 387. The total of the other accounts column of the cash receipts journal is not posted to the general ledger. 88. When special journals, control accounts, and subsidiary ledgers are used, no posting to any ledger is performed until the end of the month. 389. For each transaction recorded in the purchases journal, the credit is entered in the accounts payable column. 390. Acquisitions on account which are not provided for in a special debit column are recorded in the other accounts column in the purchases journal. 391. Debi ts to creditor’s accounts for invoices paid are recorded in the accounts payable debit column of the cash payments journal. 392.Comparing the purchase order with the receiving report will show that all the goods ordered actually arrived and all goods that arrived were actually ordered. 393. The total of the accounts payable in the cash payments journal is posted at the end of the month as a debit to accounts payable and a credit to cash. 394. When customers are allowed to return for credit to their accounts, these transactions are recorded in the general journal. 395. A check register is used to record all expenditures. 396. The voucher register is a substitute for a sales journal. 397. The voucher register takes the place of the cash payments journal.