An Introduction To Accounting

An Introduction To Accounting AIS is a system that collects and store accounting data, after that process the data into useful information used by the decision makers (internal and external users). The information produced by AIS can help decision maker to manage their business more efficiently strategically. However, accounting information system can be manual using the traditional way of recording business transactions manually using paper-and-pen. Today the term AIS referred to as compound computer base system that merges the ability of information technology together with traditional accounting principles and practices. Accounting information systems consist of six components: People: users who work on the systems Procedures and instructions: the process of collecting, managing and storing the data Data: data which is related to the company and its business. Software: application that processes the business data Information technology infrastructure: the physical devices like personal computer and systems Internal controls and security measures: which is employed to secure the data In the beginning, AISs were mainly developed in-house as legacy systems. These kinds of solutions are difficult to develop and require a high cost to maintain. In the present day, AIS are sold as prebuilt software packages from vendors. The most popular vendors for AIS are Microsoft, Sage, Group, SAP and Oracle where they customize the software to mach organizations business processes. Modern AIS follows a multitier architecture, which separate the application processing and data management in different layer from the presentation to the user. The presentation layer manages how the information is displayed and used by functional users of the system (through client application, web browser or mobile device). All the data in the system is stored and packed by a centralized database. this includes transactional data generated from the core business processes such as inventory, purchases etc. when a transaction occur from business event the data is collected and stored into the system database where it can be processed into useful information used by decision makers. A big benefit from computerize accounting information system is that they automate and make financial reporting more efficient. Accurate and summarized, timely information is a major tool for organizations decision making and financial reporting. The accounting information system pull imports data from the system database, process and transform it and eventually produces information and reports which can be easily consumed and analyzed by the users, managers and decision makers. These systems are required to ensure that the reports are timely and relevant so that decision makers are able to quickly and efficiently base on the information provided in the reports. Consolidation is one of the greatest characteristic of reporting as user does not have to go through a massive number of transactions. For example, at the end of the accounting period an accountant consolidates all payments by running a report on the system. The system application layer reclaims the data stored in the system database and produces a report with the total payments made to the vendors for that particular period. With large corporations which have huge volume of transactional data, generating a report without AIS can take day or even weeks. Case study background River Adventures is a fifteen years old company located in Cheddar, Somerset, owned and managed by Robin Forsythe. Until recently river adventures business has been highly seasonal offering 2 different kayaking instruction for beginners and Intermediate level as well as kayak and rafting trips down the river Axe in Somerset. They usually rent equipment to participant if they required. However, the company is facing an exciting challenge which will alter the size, the type of service offered and the seasonality of the business Financial management and business processes field Robin operating his business very informally using manual procedures in all areas. He always predicts the expenses for each course based on his working experience. He also manages the purchasing activities of the company and issue invoices for participants on the course. At the end of the year he determines his profit by his total revenue minus the total expenses during the year. Robin set the prices by consider his profit from the previous year, assess his competitors price and make adjustment for inflation. Robin employs an office administrator along with a number of kayak instructors and raft guides. The administrator manages Account Payable and Cash Receipts and records them in the Income Journal. He also maintains simple general ledger and payroll register for tax purposes only, and no use of this accounting data is made for financial planning or for operations control. River adventures advertise through leading outdoor magazine, he also advertises about the coming seasons program on popular kayak retail notice board. Problem Robin is not pleased with the arrangement of his business and he concern about how he will keep track on expenditure and revenues as the business get bigger. Robin feels that there is unnecessary wastage of the company resources as there is not real control over the cost of meals provided to the beginners course. In addition he notice that recently there is diminishing in the stock of camping as well as small items are also being lost. Robin has suspicion about the operation of marginally attended classes, but no analysis has been done to confirm his suspicion. Robin believes there is lack in his marketing activities and he can easily attract more customers by improving his marking activities. Business opportunity Robin know about 40% of kayaking course participants continue kayaking. As such his customer base reflects a target market for direct sales of kayaking and other equipment. He would like to expand his sales into a full scale direct mail/internet business. Doing so would enable him to provide year-round work for some kayaking personnel. Users of Financial Information Accounting information system objective is to identify record and communicate the economic events of an organization to the intended users. Accountant use this information to formulate reports and communicate financial information to the users. The type of information the user requires is dictated by the type of decisions they make. The information provided by the financial statements includes an organization resources and claims against those resources, as well as shareholders equity and changes in assets and liabilities. Financial information differs between the internal and external users. Accountants must understand the characteristics of information required by the different users of financial statements. In developing financial reporting standards, standard setters presume that those who use the resulting information will have a reasonable knowledge of business and economic activities and be able to read a financial report (Financial Accounting Standards Board, 2006, p. 2). The aim of communicating financial information to user is to let accountants to address the needs and interest of users. There are many different users of financial information and this include: equity investors, suppliers, creditors, customers, employees, governments and their agencies and members of the public. Those users are identified as internal and external users of financial information. Internal Users Managers use financial information to plan, organize and operate their business. Managers include marketing managers and production supervisors. Managers should be able to understand financial information to answer such questions as Is the cash flow sufficient to pay their liabilities? and Which product contributes higher profit to the company? accountant produce internal reports to management for comparison and forecasting needs purposes; such examples include comparisons of operating alternatives, projections of long-term financial sustainability, and forecasts for annual cash needs. External Users There are quite a few types of external users of financial information and this includes lenders investors and tax authorities. Invertors (owners) use financial information to determine whether to buy, hold or sell their shares. Whilst suppliers and lenders view financial statement to assess the health of an organization and to ensure timely repayment of credit. Other external users include equity investors, customers, creditors, employees, general public and governments and their agencies and regulatory bodies.

MS A.S.Thafeni Essay

1. How did I engage myself with the group? Deciding which group or organization to engage with was not easy for me. I had to play around with some ideas and think which one because we have plenty of them around here. In my community we have Trauma Center, FAMSA; we also have lay counselors who are making a difference in more informal way. However deciding how to approach one of them wasn’t easy at all. I felt anxious every time I had to make a choice. I reflected to one of my experiences I encountered long time ago when I relocated to another country (Angola) for three years. When I had to meet different people, different culture, language and so forth. It was totally new environment for me and I had to adjust very fast. The first step I took was to make an appointment with one nurse in charge in our local clinic to authorize me to do my observation in the clinic with the help of my nephew who was employed at the clinic. She agreed. I also went to FAMSA and try to negotiate my entry there as person who needs help, unfo rtunately, they were not in that day. Then I decided to engage with the group located in my clinic where I got permission. . I learned lay counselors are in attempt to bring change in our community. Targeted members are those patients who visit or come to clinic on a daily basis for various reasons. The group meets during the week (Monday to Friday) at 8am – 10pm. The establishment of the group was two years ago because the concern some few community members had. It seems it has been started by local community members who were concerned about certain issues that affect people. They felt that buy working together as community would bring a difference and enhance life of other people. They also thought that this group will bring some changes in their homes and to community as a whole. This awareness program is not static, new members are introduced daily, weekly and monthly as the group is informal. The program compels no one to stay, people do have right to choice and freedom and it’s being respected by everyone. The goal of this program is to make the people aware of some disease and illness that affect us and consciously and unconsciously. I understand since this program started two years ago, it has been successful. People show interests  and others report that there has been a radical change in their lives as now they know the importance of taking their treatment especially on time, completing the treatment, eating healthy, exercising, teenage pregnancy decreased as youth now know how to protect themselves against the diseases, abortions decreased and so forth. This kind of reports is what kept the program alive. I also understand this program reached so many people every month as they count approximately 300 to 400 monthly. Again they hope that in the long run the community will be better, HIV/AIDS, TB, Teenage pregnancy will be decreased by 50%. What made them certain is that in 2012 when this program commenced within six to seven months, TB and HIV/AIDS was combated seriously and clinic reported that 2% less/ reduced. I also learned that people wants to be taught with the language they understand so that they can participate fully about the things affect their lives on the daily basis. I came to know the group because I am also a community member who also uses the facilities available to my community such as the clinic. Most of the time when I visited my clinic I used to see people entering certain door and I asked a friend who was sitting next to me and also as I have mentioned above I have a nephew who is employed there about the group and she explained to me. Initially, I never give myself time to join or to be interested in whatever they are doing but studying this module made me to be interested in the group. My nephew who works at the clinic helped me to enter the space by introducing me to the nurse in charge. I made appointment with appointment with the nurse. I had to make an appointment because for me it indicated respect as I wouldn’t just enter as I please in the group without permission. I had five minutes with the nurse and explain who I am? What do I want to do? Why, How? When? And after that she gave me permission. What is important I  indicated that whatever I am going to observe here is strictly confidential; it’s only for my assignment purpose. The nurse introduced me to the facilitator who was facilitating the group and I was highly accepted as part of the family but as an observer. The main area of focus is to teach or  make the community members aware about various issues that affect them on the daily basis. Issues such as Teenage pregnancy, HIV/AIDS, TB, STI’s, etc. They also focused on teaching morality because they believe good morality will result in reduced mortality. 2. I had few assumptions before engaging in the context. Assumption 1- The Environment= the environment should be conducive so that members should be comfortable. Assumption 2-The group share common interest. Assumption 3- They group should share common problem. Assumption 4- They must have open communication. Assumption 5 – They should have solution to their problem. Assumption 6 – Decisions are made collectively. All these assumptions are only based on my observations that are not confirmed. I was also aware that even though they form a group but they are still unique individuals with their unique experiences (proposition 1 & 2). These unique experiences will bring change to their lives. I also believed that as a group they have collective knowledge, skills and potential. The only thing that is required is the facilitator to release that potential resource. Aspects pertaining to the social context as well as social issues that the group is grappling with or the challenges the group is facing are denial and distortions about the disease such as HIV/AIDS. Some member of the group came with the interesting aspect that HIV/Aids caused by super natural causes. It is caused by people casting a spell over you (bewitched) (boloi- South Sotho). Some will say the disease can be cured, they know the traditional healers who cured somebody. Some will say its indication  of ancestors calling. Some claims that they don’t have food in order for them to take treatment. Because of these challenges the program had to be adjusted a little bit to accommodate these challenges. The members will somewhere somehow include God and super naturals in their discussions, for an example, a woman was taught about the HIV/AIDS illness, how we contact it and so forth, and she also made her inputs that in the Bible all these illnesses where predicted, therefore its not a miracle. During my observation I realized that people are struggling to relate with the  environment also with one another. For an example, during the session the group members were afraid to talk their hearts out. I can assume that members know each other perhaps as a neighbor, friend. Therefore, their friendship or neighbor relationship deprived them freely participation in the group as one will think that what others will do or say or one doesn’t want others to know about his /her business or issues the one struggling with. According to part two of the study Guide – The ‘cracked’ landscape – Society in crisis. I have realized that people are not aware that they are not alone, they are not individuals. They failed to cherish the idea of ‘motho ke motho ka batho ba bang’ – ‘Humanity’. They still isolate themselves, still have negative thinking that no one can help them and yet they don’t realize that this behavior is abnormal as it makes us to live like animals – where we should be on a look out everyday – who says wh at, to whom? In what manner? This behavior also creates tension between the people, create hunger, poverty, violence, discrimination (Study Guide for PYC3705:24). Our society is broken into smaller pieces. However, As I was observing this group I realized positive things about the members. Even though disclosing in public is not their way of life but they do need help. I saw this after the first session ended. Some of them wanted private dialogue with the facilitator. Others shared their experiences with others in private. That private conversation gave them hope and less despair and that allowed development among the group itself. The second session – the following day I saw different group than  yesterday in terms of enthusiasm, energy. The dialogue was just open and free and that also helped other to open up. I heared other member of the group says â€Å"Ka ikutlwa ke fodile† – â€Å"She now feels better or healed†. That where I learned that talking or opening up indeed heals and assist the government cost on medicine. I think the are some similarities and differences I have observed with regard to what constitute a counseling setting. Why I am saying this is because firstly, as I have mentioned above about the well reception I received from the group and the counselors. This indicated positive regard for others  Unconditional positive regard is one of the climate that the counselor should create so that people should feel accepted, and that how I felt. As I observed the counselor/ facilitator’s. According to study guide for PYC3705:40, explains that unconditional positive regard is being present is the basis from which people can explore thoughts, feelings and experiences. This is what I saw from the lay counselor. That is reason why members of the group were able to express their feelings about the HIV/AIDS issues. Even though members introduced their knowledge about traditional healers who can treat various illnesses, she was non – judgmental, she showed warmth through body langu age – used posture, maintained eye contact and that indicated one of the values that she should have – Respect. Secondly, she created the safe environment (proposition 17). She allowed the group members to be themselves. She let them to deal with the issues they felt strong about e.g. (What do you guys want us to talk about today?). She let them to self determine (proposition 4). She never judged them. She respected every one’s ideas. She listens to each and every one of them. She was attending every member of the group. The lay counselors even though they conduct counseling informally as they have no formal training in psychology , like Mrs. Bengu in the study guide for PYC3705 they provide emotional support in the community in collaboration with others. What I also observed in this group is ‘Confidentiality’. We know that this is a dilemma. One member in the group requested that what they discussed in there it should end there. She herself she doesn’t want to hear her problems outside that group. If her request is not respected, then she will be very disappointed. All members including the facilitator agreed on that and made promise to one another that they will be confidential. This indicated the unity of the group (proposition 3). The differences I saw was lay counselor couldn’t recognize the discrepancies between what the member was saying and how was said or behaved. She was just accepting what ever the member said. Two, non-verbal communication, what the member was communicating through her body language e.g. member is communicating something but she puts hands on her mouth. She doesn’t use minimal encouragers, open question paraphrasing and so forth. The lack of attentiveness skill. According to (Grobler and  Schenck 2009:46), attentiveness is the way in which the facilitator orientates him or herself physically and psychologically towards the clients. However, the counselor will answer her phone during the session with the client without apologies. This is the evidence that I have conducted a proper research. As I have mentioned earlier the group is located in my local clinic and is informal, is not registered, the counselors are not qualified or trained. Therefore, they make use of the pamphlets available in the clinic such as Drug-resistant, TB and HIV and TB in the Workplace. REFERENCES Grobler, H. &Schenck, R. 2009. Person centred facilitation. 3rd edition. Oxford University Press Modutla, K. & Semenya, B. 2010. Only study Guide for Transformative counseling encounters. University of South Africa. Louw, H. 2008-2010. Only study guide for Participatory community development in social work and the social service professions. University of South Africa.

Ethical issues in work Essay

In group work, pressure on the individuals involved is inevitable. However, there are distinctions between therapeutic pressure as well as undue pressure. Therapeutic pressure results in adaptive anxiety. The mere presence of others will put pressure on each of the individuals in the group to behave in a certain way during each session. This is acceptable. Pressure is said to be therapeutic when it contributes to that individual’s resolution of what issues he or she wanted to be resolved. However, undue pressure enters a group session when the individual is no longer able to utilize his or her right to refuse certain aspects of the therapy or to stop at particular points of a task designated to him or her. (Corey et al, 2007) There might not be outright revocation of this right but rather a subtle coercion as a result of undue pressure on the said participant of the group therapy. Thus ethical boundaries are overlooked and the situation is no longer adaptive to the individual’s welfare and needs. In the case study (Herlihy & Corey, 2006), Ryan was unethical in the way he had two members of the group explore their feelings through role playing. Personally, I believe he was overstepping his boundaries as the group leader. Also, he was acting without thinking of what would be best for both individuals. I found it highly questionable that he asked Kevin, one of the participants, to role play by telling his intimate feelings about a member of the opposite sex. This task of disclosure without prior consent was a clear example, in my point of view, of how a group leader can sometimes abuse his moral ascendancy over the other members of the group. Also, the added task of having Kevin ask Linda on a real date and then telling him personal opinions about his girlfriend was very much out of line. As a group leader he should have acted more appropriately and thought of other tasks that would have been less demanding and less coercive in nature. The group leader, in this case, was most certainly acting unethically. He was asking Kevin to change by having him ask Linda out and by telling him speculations about his girlfriend. Kevin should have the decision on who he wants to ask out and on what he wants to conclude about his girlfriend. Especially with the task of the assignment, Kevin should have first been informed of the details before he was asked to agree to it. However, undue pressure made Kevin agree immediately and might thus have caused damage or trauma which the group leader was supposed to protect him from. Having Kevin confess his fantasies about Linda in front of the group may have also caused Linda trauma and psychological harm. Ryan should have considered what things Linda would find complimentary. Thrusting her in a situation might have caused her discomfort. Ryan’s assessment only of how Kevin felt afterwards was inconsiderate of the other member of the group involved in the activity, Linda. (Herlihy & Corey, 2006). If I were the co leader of the group, I would have intervened when Ryan asked Kevin to role play with Linda and again when he gave him an assignment. As a leader, one should always take into consideration the effect one has on the others in the group. The pressure one puts with such requests as role playing and assignments, should always be considered. Also, I would remind Ryan to consider the diversity of those in the group and to consider first that what he thinks would help Linda’s self-image might not be what she would consider to be helpful herself. I would most certainly have intervened and reminded Ryan that he was responsible for the psychological well-being and the lessening of the discomfort of these individuals as they exposed themselves to the activities of the group. They should not be placed in inappropriate positions wherein they are forced to divulge more about themselves than they are willing to. The members must always be clearly shown that they have an option to refuse or to cut off any activity they have been asked to perform. (Corey et al, 2007)

The Weight Of War By Tim O Brien - 917 Words

The Weight of War â€Å"War is Hell!† These three words have stood the test of time and numerous wars. These words uttered by General William Sherman, a unionist Civil War Veteran, perfectly describe the hardships faced by all soldiers, from the American Revolutionist to the modern day soldier in Afghanistan. Tim O’Brien served in the Vietnam Conflict from 1968 to 1970, (O’Brien 1131) during some of the most intense fighting known as the Tet Offensive (Durkin). During the conflict 58,202 Americans were killed in action (Durkin) and hundreds of thousands, more were left with not only the physical scars of war but the emotional ones too. In the short story â€Å"The Things They Carried,† Tim O’Brien uses symbolism and conflict to show that soldiers often carry more weight than what is on their backs. Each item we carry in our pockets and backpacks is symbolic to our personal beliefs, values, and attitudes. Tim O’Brien gives readers a look into each soldier’s beliefs, values, and attitudes by sharing what they were carrying with them. These items are symbols and give themselves more meaning than the item itself. (Madden 68). Most of the equipment the men were carrying were mission dependent and are things you would expect a soldier to carry; it’s the extra personal items they carry that really tell the readers about who that person really is. Jimmy cross carries 2 pictures of Martha, Henry Dobbins has pantyhose around his neck, Ted lavender carries marijuana and tranquilizers, Kiowa anShow MoreRelatedAnalysis Of The Movie The Things They Carried 1734 Words   |  7 PagesThe Actual War Scenario - Vietnam War The Things They Carried, is a novel based on the Vietnam War, and the book reveals the truth of the war as the author remembers the war after twenty one years and snows his guilt and emotions for the war. The Things They Carried, belongs high on the list of the best fiction about any war... crystallizes the Vietnam experiences for everyone and exposes the nature of all war stories.( New York Times, Book of the Century). Tim O Brien, the authorRead MoreThe Things They Carried By Tim O Brien1004 Words   |  5 Pages Tim O’Brien is a veteran from of the Vietnam War, and after coming home from his duty he decided to be a writer. His work â€Å"The Things They Carried† is about a group of soldiers that are fighting in the Vietnam War. The first part of the story talks mostly about physical items that each soldier carries, and also mentions the weight of the items as well. Though, there is one exception to the list of physical things. Lieutenant Cross is a character of the story, and Tim O’ Brien quickly states theRead More OBrien and Fossie in The Things They Carried Essay862 Words   |  4 PagesThe Things They Carried, both Tim O?Brien and Mark Fossie experience a significant amount of personal maturation by gaining new knowledge about themselves, the Vietnam War, and the world around them. There are very few times when a person goes through an experience that changes the way he or she thinks about themselves. Drastic things like war, deaths, and tragic incidents can change a person?s life and shape the way they live. In ?The Man I Killed,? Tim O?Brien describes his life changing eventRead MoreThe Man I Killed By Tim O Brien992 Words   |  4 PagesWar is known to be complex and confusing. It is also known to be completely chaotic and unpredictable. This is made clear in the short story The Man I Killed taken from Tim O Brien s war novel The Things They Carried. 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These â€Å"things† identify the characters and bring them to life.   I find that to be true as the author unfolds the stories about war and the uncommon things one carries in to war both inadvertently and on purpose.  Ã‚  Ã‚  As it was noted: Stories about war – especially today – usually emphasizeRead MoreThe Things They Carried By Tim O Brien1459 Words   |  6 Pages1950’s, the Vietnam War turned to be the modern pinnacle for battles resulting in the deaths of 58,000 American soldiers and millions of Vietnamese death. It saw the viable destruction of modern technology such as the newly fashioned M-16 rifle and the Apache, a helicopter made for mass destruction. For the soldiers experiencing Vietnam, it was truly an experience which would shape their hearts and minds for ever. 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They carried within themselves the intransitive burdens—of fear, of cowardice, of love, of loneliness, of anger, of confusion. Most of all, they carry the truth of what happened to them in the war—a truth that only those who fought in the jungles andRead MoreEssay On The Things They Carried1624 Words   |  7 PagesFor the seventeen Soldiers portrayed in â€Å"The Things We Carried† by Tim O’Brien, the physical pain was very minimal weight to carry compared to the emotional scars that they will carry throughout their entire life. This story does an amazing job portraying full human emotion that anyone put into a situation would feel, such as heavy guilt, sadness, anger, lack of motivation, perseverance, horror, and false security. All of these are notorious feelings that every soldier back in history, and now stillRead MoreAnalysis Of Tim O Brien s The Things They Carried Essay1574 Words   |  7 Pagesopposi ng parties. Today we re debating whether or not to ban â€Å"Tim O Brien s novel The Things They Carried. In this book author Tim O’Brien depicts the Vietnam conflict by distinguishing between the role of whether or not to be a civilian or a soldier. Though the book is fictional, Tim O’Brien portrays himself as a man who struggles with himself inside and his choice of wanting to join the army or turn tail and run to Canada. Tim O Brien has won the national book award, the james fenimore cooper