Extended Trial Balance Essay Example for Free

Extended Trial Balance Essay The extended trial balance works in very much the same way as the trial balance except that there are a few adjustments to make after which you can then separate out the entries that belong to the balance sheet and which belong to the income statement. The extended trial balance is used for making adjustments to the accounts at the end of an accounting period. The reason for this is because of the matching principle of accounting, where revenues are matched with expenses in the accounting period in which they were incurred; adjusting entries need to be made. These adjusting entries account for such things as expenses that have been incurred but not yet paid, revenues that have been earned but not yet recorded, and depreciation on equipment. Using the extended trial balance also ensures that the full double entry method is used correctly to each adjustment without having the wait for the adjustments to be written into the ledger Example of extended The picture shows that company have made a profit of $3,500 and also the document is ready for the end of the accounting period. However, if the columns above did not equal, the company would have to look to see what error has been made. In the picture you can see extended trial balance with the adjustments and extended figures made and the totals of the columns show to agree. If you are an accountant and you will be using this extended trial balance, you will be able to calculate whether the company has made profit or a loss. From this picture, you can also see that the accountant set up extended trial balance and added the adjustments which included salaries expenses, accounts receivable and revenue. When the adjustments were made the total for each pair of columns (debit and credit) should equal each other which have shown to be true in the table.

Iagos Revenge in Shakespeares Othello :: Othello essays

Iago's Revenge in Othello      Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Iago has a large appetite for revenge.   In his perspective, he believes that it is he who should be in charge, not Othello the moor.   This creates an anger in Iago, who entraps Othello in a web of deceit.   He does this through a series of suggestions and hesitations that entice and implant images in Othello's head that lead to his demise.   But what is more important is that he gives Othello the motive to murder innocent Desdemona.   Iago is constantly like a puppet master, pulling the strings of the people around him.      Ã‚  Ã‚  Ã‚  Ã‚   There are many instances in the play where Iago is left by himself.   He utilises these opportunities by telling his future plans to the audience.   It would seen that he likes talking to himself about himself, which suggests he has much inner turmoil that he harbors close to his chest, but when the opportunity arises, he describes his deeds with a passion.   In the first of these monologues, he makes his intentions perfectly clear.   He implies that Othello has had an affair with his wife by stating "I hate the moor, And it is thought abroad that 'twixt my sheets He's done my office".   The irony of this statement is that in the next line he says that he does not know it for a fact, but because he suspects it, he will act as if for certain!   This gives me the impression from the beginning, that Iago is insane and exceedingly paranoid, going so far as to set up a cache of murders, just on the suspicion of adultery.      Ã‚  Ã‚  Ã‚  Ã‚   Iago was also jealous of the open and loving relationship that Othello had.   When Othello and Desdemona are reunited after the journey to Cyprus, he kisses her in full view of everyone.   Iago treats his wife as an object and she knows it.   In Act three, Scene four, she tells Desdemona "They are but stomachs, we are but food, and when they are full, they belch us".      Ã‚  Ã‚  Ã‚  Ã‚   In Iagos' racist mind, he views his superior, Othello, as being of an inferior creed.   He sees him as possessing an evil mind and soul, and having no right to marry the very white and very naive Desdemona.

The Threshold Of Museums Architecture Essay

Altes Museum in Berlin was designed by Karl Friedrich Schinkel in 1830s. They manner is has been done inflected many designers ‘ work. From this edifice, we could experience Schinkel desires to supply the people who lived in or visited his edifices with elusive spacial experiences and see the relationship of constructing with their landscape scenes. He diverted the focal point of architectural concern off from the design of frontages as planar in writing composings and towards thoughts working the three dimensions of infinite together with a 4th that of motion in clip. This implied a richer and more complex construct of architecture, one that was non simply preoccupied with issues of manner and proportion. When you walk into this museum, the first thing you will detect is wide step upwards and 18 ionic columns in lift. Columns are sandwiched between a dais and an entablature. As you climb the wide stairss, you will travel through these ionic columns which form an 87 metres long portico with statues along the side. This is the minute you feel you are non merely the perceiver but a portion of this architecture or a participant in this spacial experience. There are options for farther motion. You could walk through the rotunda which is the bosom of the edifice, and so travel into the galleries. Or you could turn left or right so climb up the stepss to the upper degree straightly ; you could look back through the dual bed of columns to the exterior or into the rotunda. It is a great mediate infinite which connected out-of-door landscape and inside universe. You could literally see through the infinite, smell the fresh air, and experience the hierarchy and transparence of the layout Schinke l carefully arranged. Besides, you could experience you are portion of this experience by being in the spacial passage and connexion. This edifice is non simply a affair of ocular visual aspect and sculptural signifier but is besides an instrument for orchestrating experience, it designed to take people move up and down, inside and outside by stepss, change their position by through columns and degrees. POMPIDOU CENTRE The George Pompidou Centre in Paris built between 1970 and 1977 by the designer Renzo Piano & A ; Richard Rogers. The edifice housed humanistic disciplines, books and modern-day diversion. The site of this undertaking was a monolithic auto park. Rogers and Piano won the competition ; theirs first program is to utilize the half of the infinite available go forthing the remainder as a forecourt. The determination really became the most successful one in the design. The construction of Pompidou Centre is simple and insistent. The designers put the functional parts which would usually be indoors on the exterior of edifice. All the edifice facade covered with glass, which both physiological reaction and shrive the metropolis. Six paseos have been installed on every floors confronting to the forecourt and the metropolis Centre. Outside of the construction frame, the immense escalator was placed which conveyance visitants up to the 5th degree. These two super beds on the frame of the edifice give the visitant a sort of industrial image. Peoples traveling through the transpierced tubing to acquire the floor they want to travel to. It is non merely a edifice with skeletonal volume and supplying sufficient wall construction but besides the immense lattice truss provides the flexibleness. The designers decide to construct a flexible shelter and supply public infinite to wait and see, instead than do a memorial or cultural infinite at the first topographic point. The forecourt is every bit of import as the edifice to people. It is a existent liveable urban infinite in the dense environment. It besides makes the edifice more belong to the metropolis. The forecourt has a soft incline ; force visitants pass the entryway country easy. There is no important separation between the forecourt and the anteroom. The land degree is besides a immense unfastened infinite with no columns, where people could experience the continuity of infinite. The forecourt introduces the Centre and the entryway is the continuity of the metropolis. The forecourt besides exhibits the â€Å" life † of the metropolis, so excessively do th e facades. The paseos is non merely free circulation infinite, they besides reflex the meeting point between the edifice and the metropolis. So the whole facade is accentually a public infinite. Different motion is unrestricted and free in this infinite, from street to the forecourt, the tubing to the paseo. Visitors do non necessitate to pay for traveling into the escalator, for the full experience of the whole sequences. It is so liveable. Although, it is a immense graduated table – about twice high as the environing edifice, but it is non separated from the metropolis. It is the most popular edifice for visitants and locals, and besides became a memorial of the metropolis. Peoples non merely come for the installation but the topographic point and the positions. Tate MODERN Tate Modern is one of the most celebrated national galleries of modern art in London. It seated at the bank side, linked to St Paul ‘s Cathedral by the Millennium Footbridge. It was used to be a Power Station, designed by Sir Giles Gilbert Scott and has been regenerated by Herzog & A ; de Meuron from 1994-2000. The chief entryway located at the west side of the edifice. When you walk near to the edifice from West, foremost, at your left manus side, you will see a green forecourt with black benches linear distributed. At right side, you would happen a incline downwards, about 18-20 metres broad. Walking down gently, you could see the glassy door and drape wall and the mark on top, and people would eventually recognize it is the manner in. The tallness of the door is truly low with rather long extension on the top, so while you go throughing it you could non appreciate to the full vision of the interior right off. The incline does n't halt here but extends down to the interior. The lone different is two metres broad stairss along the right manus side of the incline after go throughing through the glassy door. While you carry on walking down for twosome of stairss, you will all of a sudden acquire full image of the inside – the Turbine Hall, a immense graduated table infinite. The desig ners leave the whole infinite strictly appear to the visitants. Five-storages tall, 3,400 square metres infinite which was housed all the electricity generators of old power station. It is a infinite for specially-commissioned plants by modern-day creative persons. A line drive roof visible radiation dropped from the top, continued down to the back wall. This hall has been compared with the Bibliotheque royale de Paris by Etienne-Louis Boullee, about the similar full-length fanlight and tremendous tallness above, besides the chances for people to look the cardinal country from the side. They want to do the infinite as breezy and easygoing, and expose itself at the get downing instead than art. This is besides a sort of jubilation the designers intend to do before the exhibition. The ramp supports taking you to the response country and the forepart of cardinal step, a upraised black home base which looks like a span cross above. The first options for the visitant is that you could ta ke to travel underneath the upraised country, forwards to the back portion of the turbine hall, to the left where is the major conveyance area- the escalators, or to the upper degree which connected straight to the north entryway and the river bank. However, the river side entryway seems to be more popular than the chief one, largely because it located right to one terminal of the Millennium Bridge which connected with St Paul ‘s Cathedral. So people from north bank could really walk cross the span and acquire into the museum. The other ground likely is because of assorted activates, there are many people traveling along the river bank, besides a nice green country with seats provide infinite to the street performing artists and sellers. The ambiance here is much more liveable comparison to the forecourt of chief entryway. Herzog & A ; de Meuron describe the passage of the entrance as â€Å" the minute of breathless admiration † . The idea if they want to convey the perceiver the feeling of being overawed, of holding to catch one ‘s breath before existent magnificence, they must led them through the oculus of a needle – a tunnel. The incline is little more than a somewhat tightened transcript of the entree incline to the Pompidou Centre, but they extend the incline to twice the length, for at an unexpected point they increase the already huge tallness of the hall by rupturing out the old floor above the basement, to do the over high hall even higher. JEWISH MUSEUM The Jewish Museum in Berlin was built between 1993 and 1998 by the designer Daniel Libeskind. He called his design for the Jewish Museum Berlin â€Å" Between the Lines. † The floor program is shaped like a zigzag line and is intersected by a consecutive line. Empty infinites called nothingnesss extend the tallness of the edifice at the interfaces. The zinc-clad facade is covered by diagonal cuts – the window gaps. Three waies cross on the lower degree: the Axis of Exile, the Axis of the Holocaust, and the Axis of Continuity, Which leads to the museum ‘s upper narratives. Daniel Libeskind said: â€Å" What is of import is the experience you get from it. The reading is unfastened. † As Libeskind said, the experience is the important. It is like a narrative he want to state. The zinc-clad edifice attracted people from distance on the street, but there is no entryway. There is besides no mark stating people where the manner in is. The chief entryway of the museum really located at the old eighteenth century edifice. Peoples have to walk into the bing edifice, pass the response and eventually acquire to the manner into the chief portion. It is a big entryway at right manus side in untreated concrete with crisp angles. It unfastened onto a stairway that alternatively of stairss to the upper floor as it is to be expected in museum, the stairway goes underground. So the visitant of the museum starts from the foundation of the old edifice. But architect reveals the suggestion instantly, if you look up, you see the stairway is really at the really underside of concrete well that without any functional justification pierced the old edifice in every degree. So people coul d see the concrete well from all floors up to the eaves. The concrete tower guards the entryway to underground country that seems first sight to be much simpler so the broken-line surface edifice people seeing from the street. And Daniel thought this is the existent bosom of this undertaking. They are three corridors. The cardinal island means merely two could be seen at a clip. It is impossible to hold overall vision. It is the axis. An axis is a consecutive line about which the portion of the organic structure or system axiomatically arranged. The three axes here represent the three major experiences the Judaic life in old yearss: continuity, expatriate and decease. The visible radiations on the ceiling besides accent the thought of axis. Merely the heterosexual and longest way leads to the chief portion of the museum. It leads to a stairway seems to be rather modest, as walking up, all of a sudden dramatic position reveals. Straight-line stairway keeps traveling up to make the to p floor. Architect frees the infinite with lone one direction- upwards. Great concrete beams stabilized the construction seems have trouble to keep the edifice. There are besides six different form concrete avoids in the edifice, pierced the edifice in every floor. The lone lighting comes from fanlight. The threshold in Jewish Museum is non the infinite we normally could see. In this instance, passage infinite ( the axis, the step, the avoid, the visible radiation ) became the most of import portion to uncover the spirit of this edifice, a narrative which the designer wants to portion with all the visitants. He besides intend to do this edifice non obvious and leave all those intending and concealed force to be explored by the visitants, or more accurately, the participants. CAIXA FORUM Caixa Forum built between 2001 and 2007 in Madrid by the designer Herzog & A ; de Meuron. It is a post-modern art gallery located at the Centre of metropolis. It is housed in a born-again 1899 power station. The designers decided to pulverize the original roof and insides. They cut away the granite base of the brick outside walls, making the semblance that the edifice floats in midair, vibrating over a covered entry place. With the add-on of two upper narratives clad in rusted dramatis personae Fe and two resistance degrees, they doubled the edifice ‘s tallness and increased its size five times to more than 100,000 square pess. In short, the designers have skinned and gutted the construction like an animate being, transforming its tatterdemalion brick shell, four withes thick, into an alien veneer. The basic scheme of the Caixa Forum design is similar to that to raise the edifice up and make a shaded public place underneath. It is because the status of the site is rather compressive, with the narrow back streets inclining upward on one side. To cut off the bottom portion makes the edifice more seeable and accessible from different waies. When you walk from cross street, no affair from forepart or back, the first feeling is a drifting edifice with different colorss and the green wall beside. Take some more stairss ; you will instantly experience the dramatic utilizing of stuff. The unbelievable texture utilizing for the frontage and the pavement, make a alone image. Several beds revealed on it, the covered place made by many triangular panels, the bing portion, the top extension with pierced corroding Fe and the perpendicular green standing by the side. Geting under the covered place, you will happen the environing all of a sudden acquire dark, and see reflecting ceiling which m ade by triangular iron-cast panel, the dynamic infinite with three nucleuss incorporating which back uping the edifice and besides a fountain by the side. These irregular panels are hung from the upper floor slab, go oning to the cardinal entryway – a dramatic coiling entry with crisscrossing exposed fluorescent lamps on top. So people move from the dark and heavy entry plaza up to the entryway could all of a sudden experience the crisp contrast between the two infinites. Another cardinal infinite is the chief star – a white curving bannister of quietly finished concrete. This coiling signifier will take visitants straight up to the top floor cafe where could hold a veiled position of the botanical garden and environing through the perforated dramatis personae Fe. Herzog & A ; de Meuron developed the scheme on impressions of character and montage. It gives each infinite its peculiar animal and experiential personality. They explored it through different belongingss of stuffs and texture, transmutation and decay. It created an immediately recognizable icon from distance that is besides a infinite of fascinating complexness while walking into it. 21th CENTURY MUSEUM OF CONTEMPORARY ART The 21th Century Museum in Kanazawa, Japan built by the designer SANAA between 2000 and 2004. It is located in the centre of metropolis Kanazawa with complex contexts: town hall, public park, opera house, shopping promenade, town hall, kindergarten and residential. Peoples come from many waies for different intents, for that ground, SANAA planned to give the edifice a circuital signifier right from the start. That makes it every bit accessible from all waies, without any differentiation between forepart and back. The edifice has two zones, the museum zone which required admittance tickets, and the socialising zone which is free for public. But they are non wholly separated. The designers want these two zones to be visually linked, divided merely by crystalline acrylic doors and courtyards. The first cardinal component of this edifice is the outer walls. They are made of glass, reflecting the environing landscape. It was designed so that the interior and outside of the edifice overlap visually in the curving glass surface. Besides it offers a 360-degree position of the milieus. At the same clip, SANAA decided to utilize way and courtyard to carve the passage infinite out, left merely the solid – exhibition country. Four major courtyards provide visitor several chances to be exposed to the full to the natural visible radiation. Corridors are like streets, traversing from north to south and east to west, making links with the landscapes outside and indoors. These are besides for the populace to utilize for free, unlike the Pompidou Center which set back to make a square for public, this edifice intend to excavate itself from inside to ask for public as participant. In this edifice, when the motions of the people inside the edifice are seeable from without, the sequence of events becomes a portion of its external visual aspect. The manner they look at events reflects how the designers perceive modern-day state of affairss. They interpret this infinite by making elements of contrast and continuity between the architecture and its scene. They thought transparence has a particular significance in this museum. It is non merely a manner of accomplishing elation, information, openness, and light, or including human motion as a portion of the design. It is about â€Å" the feel of life † . Doctrine A museum is much more than the construction of exhibiting. It could be a physical system of warming and chilling, of illuming and darkening, of traveling and remaining, of preserving and decaying, of detecting and larning. Besides, it is a religious construction of entering and depicting, of concealment and disclosure, of bounding and meeting. However, it is ever a construction for public utilizing ; hence, one of the most of import systems would be come ining and go forthing. We ca n't merely believe about an exhibition room to understand the museum without sing the procedure of passage. This sort of passage infinite is made of sofa, transition, entry, and go outing etc. It could be describe as a system. We could look it separately, but really they ever bound up. We do non comprehend sprit of a museum by exhibits. Peoples coming from different waies gather in the same shelter, take some clip, walking, looking, listening, seating, eating and go forthing. The public presentation is systematically affected by the architecture, the system. The manner of the system operate force us how to execute it in. While we follow the direction to execute it, different human Acts of the Apostless reveal. Ultimately, acts we made make us genuinely perceive and understand the infinite. Neil Leach described the thought of door, is that The door becomes the image of the boundary point at which human existences really ever stand or can stand. The finite integrity, to which we have connected a portion of infinite infinite designated for us, reconnects it to this latter ; in the integrity, the edge and the boundary less adjoint one another, non in the dead geometric signifier of a mere dividing wall, but instead as the possibility of a lasting interchange. In museum, the suites and art objects form merely the container, but it is non all about that shell, the content is formed by the visitants. Without that, it ‘s like a painting merely with dead surface. In this instance, museum is non a private aggregation, an art reappraisal ; it is ever about the populace. That is why we find museum admirable.

A Business Report on The Samsung Group - Free Essay Example

Sample details Pages: 4 Words: 1243 Downloads: 7 Date added: 2017/06/26 Category Business Essay Did you like this example? Samsung was founded in 1938 by Lee Byung-Chull in Daegu, South Korea. The Samsung group is often referred to as the founder of Korean industry. Byung-Chull Started his company as just a small simple trading company, and expanded it, eventually forming the massive worldwide electronic company people know today. Samsung has been around for over seventy-five years, and is advancing rapidly and consistently (Jung-Hyun). This company, over the many years, has developed a lot of credibility and has demonstrated originality. The Samsung Group is the largest corporation in South Korea. The company functioned in over fifty countries and employed more than two hundred-thousand people worldwide. Among the main business subdivisions within the Group, Samsung Electronics is the most prominent and well known one. The organizational structure of Samsung Electronics consists of 5 business departments. They have demonstrated significant successes in such industries as mobile phones, li quid crystal displays, and memory products enabled Samsung to grow into a global company. However, current successes do not guarantee the leading position on the market in future. The American market is of high competition. In order to operate successfully on this market, it is necessary to make right-time decisions concerning business, labor, and production. Americans should support this company because it was originally created for a good cause. Lee Byung-Chull created the company as service for his country. According to Bang Jung-Hyun, a writer for Korea IT Times, â€Å"†¦he [Lee Byung-Chull] realized how a country is vulnerable against lack of vigorous ventures keeping the nation afloat and that the nations stake was poised on the edge of the chair without the existence of strong capitalism.† At the time of 1930s Korea was much dependent on Japan, their economy was fragile, and the country required a stronger economy in order to become independent. Samsung was Byu ng-Chull’s attempt to strengthen the Korean economy. Byung-Chull’s persistent efforts to construct an enhanced economic base in Korea to strengthen the nation displayed his strong passion towards business and his country. His actions results in the unprecedented economic prosperity in Korea. In Lee Byung-Chull’s eyes employees were the most valuable quality in a company. He had very unique business philosophies. Bang Jung-Hyun also says â€Å"The most interesting choice he made for the companys security and well-being was selecting a psychologist as his consultant instead of a business specialist.† Lee Byung-Chull believed that a business is best managed by understanding people rather than statistics and numbers. It is these factors that a quality company should have, Samsung places their employees first and values them. Using many employees worldwide also creates many job opportunities for people all around the world, which, ultimately, strengthens th e economy (Jung-Hyun).Therefore Samsung is a company that puts its employees’ first, and makes it their top priority to have them pleased. All of their efforts have been to help the company and the economy grow. During the 1980’s Samsung was only known as a follower company in the electronics industry. This also improves its credibility because Samsung was founded so long ago from nothing, and now they are still standing strong and prominent. They manufactured mediocre quality products and were not considered a significant threat by any of the other major electronic companies; However, Samsung now is widely viewed as one of the most technologically advanced companies in the world, in which it competes for top market positions in several electronic departments. Samsung has made a wide variety of products in its many years as an established company. They started off as a food exporter and shipped items to China. They then moved on to other business such as life ins urance and textiles. Eventually they started to manufacture electronics. The electronic department began by making televisions to sell. They continued to expand even further and manufactured many common household appliances such as washing machines, refrigerators, and microwaves. Around 1980 Samsung produced a verity of electronics ranging from personal computers to tape recorders and began exporting them to North America. Samsung constantly were advancing and crating new technology for society to benefit from, they had been advancing since they were founded and have not slowed down (Kovach). Today, Samsung manufactures more smartphones than any other competitor in the world. Competitors such as apple may receive more attention; However, according to Stephen D. Simpson â€Å"Korean electronics giant Samsung actually sold more smartphones and sits in the catbird seat in the global cell phone market.† This can be associated with their variety of products and smartphones, whi le Apple has very little variations in their smartphones (Simpson). This is a great example of how Samsung has been using their own original methods that has made them successful. Samsung has exhibited a lot of success, and this can be attributed to its marketing strategy. Brad Reed, news editor exclaims that â€Å"their recent success but one of the under-appreciated ones is their willingness to crank out new products at a rapid pace without fear of diluting their brand.† Samsung creates their phones faster than any other company. They adjust to the needs of the people simply by making many variations of their phones, and creating a wide array of features available. Samsung realizes that everyone has different opinions so they take their products and match it with the needs of the consumers at a specific time (Reed). Samsung is one of the major leaders in most of the technological subdivision, they have offered the latest technology to the buyers over the past few year s. Their unique strategys progresses sales and increases the number of customers. In every field of technology, Samsung provides such a wide variety of products. With the technology department growing so fast, the competition in finding and marketing the newest technological innovation is crucial. Samsung does a phenomenal job in providing the people with the newest technology when it is readily available. They take advantage over their quick production rate which the other companies cannot keep up with. Samsung can be associated with great success. The company was founded for a country and continued for the consumers. American people would benefit form purchasing their products. Jay Yarow, newspaper writer says â€Å"Samsung, on the other hand, makes skyscrapers, big ships, smartphones, TVs, and refrigerators, to name a few items.† Their products are very advanced and can greatly simplify everyday life of modern society. Samsung has been established for an extremely long amount of time, they will continue to prosper in the future. Samsung’s business and market strategies are unique and effective. Samsung has developed tremendously from when it was first established in 1938. Now it is consisted of over 80 different business departments. Samsung extremely values employees, they have over 370,000 employees worldwide, that is more than Apple and Microsoft combined. Samsung rapidly produces product to be sold they shipped 215.8 million smartphones in 2012, more than Apple, HTC, and Nokia combined (Yarow). Samsung is recognized as the most respected company in South Korea, attracting many of the countrys most intelligent and talented pupils. Lee Byung-Chull has greatly impacted the electronic industry by founding Samsung. Americans should support this company and help it grow even further. Supporting such a company would can lead to them developing better products to help humans in their everyday lives. Samsung is one of the most innovative comp anies today, they display all the characteristics of an ideal company. They value employees, have original business tactics, creates many job opportunities, and is a credible company due to how many years it has been established. Don’t waste time! Our writers will create an original "A Business Report on The Samsung Group" essay for you Create order