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Bank Reconciliation, Partnership & Non-Profit Accounting

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Bank Reconciliation and Partnership Accounting

1.2.1 Meaning of a Bank Reconciliation Statement

A bank reconciliation statement shows the causes of disagreement between the balance shown by the Bank Pass Book and the balance shown in the cash book (under the Bank column) at the end of a specific period or month. Generally, it is prepared at the end of every month by the bank. If the transactions with the bank are large in number, then a Bank Reconciliation Statement is prepared at the end of every week.

In short, a bank reconciliation statement is prepared to verify the balance shown by the Bank Pass Book and the balance shown in the cash book.

1.2.3 Need and Importance of Preparing a Bank Reconciliation Statement

It is necessary for a business... Continue reading "Bank Reconciliation, Partnership & Non-Profit Accounting" »

Crafting Persuasive Essays: Argumentation and Opinion Writing

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Writing for and Against

Introduction (No Opinion)

Lately, not only has ____ been a popular topic, but it has also led some collectives to voice criticism of the mainstream attitude. It should be a crucial target for the (administration, government, state, whole society) to____, due to____. In this paper, two approaches which ought to be taken into account will be discussed.

Advantages

Those who are in favour claim that ____. To begin with ____. Besides ____. Another major advantage is that ____.

Disadvantages

Nevertheless, in spite of the advantages, there are the main drawbacks. One of the biggest concerns is ____, in other words, _____. Another negative aspect is that ____. Lastly ____.

Conclusion

Having looked at both sides of the argument, I really... Continue reading "Crafting Persuasive Essays: Argumentation and Opinion Writing" »

Understanding Active and Passive Voice in English Tenses

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English Verb Tenses: Active and Passive Voice

Past Perfect

  • Affirmative: Subject + had + past participle
  • Negative: Subject + hadn't + past participle
  • Interrogative: Had + subject + past participle + ?

Passive Voice

  • Present Simple: writes ~ is written
  • Past Simple: wrote ~ was written
  • Future (will): will write ~ will be written
  • Present Continuous: is writing ~ is being written
  • Past Continuous: was writing ~ was being written
  • Present Perfect: has written ~ has been written
  • Past Perfect: had written ~ had been written
  • Be going to: is going to write ~ is going to be written
  • Modal Verbs: can write ~ can be written

Past Perfect

  • Affirmative: Subject + had + past participle
  • Negative: Subject + hadn't + past participle
  • Interrogative: Had + subject + past participle + ?
... Continue reading "Understanding Active and Passive Voice in English Tenses" »

Frankenstein: Key Plot Points and Analysis

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Victor's Journey to Geneva and Encounter with the Monster

1. On his journey to Geneva, Victor spent the night in the village of Secheron, but he couldn't sleep.

Victor couldn't sleep, and he decided to go and find the place where William had been murdered. During the storm, he saw a figure standing beside some trees; it was the monster.

Justine's Trial and Conviction

2. Justine defended herself in court.

Justine was called to defend herself. Crying, she told them what she remembered.

But it did no good. The judge had reached his verdict, and Justine had been found guilty. She was sentenced to death and would be executed the next day.

The Monster's Plea and Victor's Reaction

3. The monster raised his hand and began to speak.

Victor was shocked.

The monster... Continue reading "Frankenstein: Key Plot Points and Analysis" »

Anne Frank: Life, Diary, and the Holocaust

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Anne Frank's Early Life

Anne Frank was born on June 12, 1929, in Frankfurt, Germany, to a Jewish family. In 1933, her parents moved to Amsterdam, Netherlands.

Fleeing Germany and Hiding

During World War II, the family hid to avoid the Nazis. They left their home and moved to a shelter in the offices of her father's company. It was not a comfortable place, but they had to adapt as it became their new home.

Anne's Life in Hiding

Age and Emotions

Anne was 13 years old. She wrote about the feelings of others, expressing her discomfort and eventual feelings of love.

Protecting from the Nazis

To protect themselves from the Nazis, Anne and her family hid in an apartment where they could not make any noise to avoid being caught.

Anne's Diary

Anne believed that... Continue reading "Anne Frank: Life, Diary, and the Holocaust" »

A Kiss Before Dying: Unraveling a Murder Mystery

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A Kiss Before Dying

Key Events and Clues

  1. A home that… CARAVAN
  2. Be sick: THROW UP
  3. After taking the pills: PAIN
  4. He read the books: PAIN
  5. All around the room: GELATIN CAPSULES
  6. If he didn’t marry: SUSPICIOUS
  7. The young man dropped: (Left Blank)
  8. ''We have to go…: BIRTH CERTIFICATE
  9. Personal FILES
  10. A lawyer. A person: ATTORNEY

Questions and Answers

  1. What do you know about Dorothy’s mother?

    She was married to Dorothy's father when Dorothy was born, but eight years later, her father realized that she was with another man. He broke up with her. She was ill when she was with Leo, but after he broke up with her, she died.

  2. What is the relationship between the book La Casa de las Flores Negras and Dorothy’s suicide note?

    Bud told Dorothy that he didn’t know how to

... Continue reading "A Kiss Before Dying: Unraveling a Murder Mystery" »

English Grammar and Vocabulary Guide

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English Grammar

Verb Tenses

Past Tense Transformations

  • Present Simple (eats/eat) → Past Simple (ate)
  • Don't/Doesn't → Didn't
  • Present Continuous (am, is, are + v ing) → Past Continuous (was, were + v ing)
  • Past Simple (-ed or irregular) → Past Perfect (had + past participle)
  • Present Perfect (have, has + past participle) → Past Perfect
  • Past Perfect (had + past participle) → Past Perfect
  • Past Continuous (was, were + v ing) → Past Perfect Continuous (had + been + v ing)
  • Present Perfect Continuous → Past Perfect Continuous
  • Past Perfect Continuous → Past Perfect Continuous
  • Future: Will + infinitive → Would + infinitive
  • Can → Could + infinitive
  • Must/Have to → Had to + infinitive
  • May → Might + infinitive

Changes in Reported Speech

  • Now → Then
  • Today
... Continue reading "English Grammar and Vocabulary Guide" »

Reported Speech: A Comprehensive Guide with Examples

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Reported Speech

Types of Reported Speech

Yes/No Questions

Structure: S + reporting verb + if/whether + S + past tense verb

Example: He asked if he was late.

Wh- Questions

Structure: S + reporting verb + wh-word + S + past tense verb

Example: He asked where he had left his keys.

Orders and Requests

Structure: S + reporting verb + object + (not) + to + infinitive

Note: Use "told" for orders.

Example: He told me to be quiet.

Suggestions

Structure 1: S + suggest (tense) + (not) + verb-ing

Structure 2: S + suggest + that + S + should + infinitive

Example: She suggested going for a walk.

Reporting Verbs

Verbs followed by "to + infinitive"

Examples: agree, offer, refuse, promise, threaten

Example: We agreed not to buy a car.

Additional verbs with object: advise, invite,... Continue reading "Reported Speech: A Comprehensive Guide with Examples" »

English Past Tense, 'Used To,' and Present Continuous

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Complete the sentences with the verbs below in Past Simple:

walk, enjoy, like, watch, travel, finish, listen

  1. Lucy liked her birthday presents.
  2. Last weekend I walked in the mountains for 2 hours.
  3. We enjoyed the party very much.
  4. Ken listened to his favorite CD yesterday.
  5. My sister studied Maths for an exam.
  6. They traveled to the USA in 2003.
  7. Dad washed his car last weekend.
  8. The film finished at 11:30.

Write the sentences in negative:

  1. Lucy didn't like her birthday presents.
  2. Last weekend I didn't walk in the mountains for 2 hours.
  3. We didn't enjoy the party very much.
  4. Ken didn't listen to his favorite CD yesterday.
  5. My sister didn't study months for German.
  6. They didn't travel to the USA in 2003.
  7. Dad didn't wash his car last weekend.
  8. The film didn't finish at 11:30.
... Continue reading "English Past Tense, 'Used To,' and Present Continuous" »

Phonetics and Phonology: Distinctive Features and Vowel Sounds

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Distinctive Feature Theory

Distinctive Feature Theory challenges Phoneme Theory (PT) by focusing on the features that compose phonemes, rather than the phonemes themselves. This approach questions the validity of the phoneme concept, arguing that speech is not simply a series of discrete sounds.

Natural Class: A set of sounds sharing phonetic features, affected by the same environment, and having the same effect on surrounding sounds.

Major Class Features

  • Vowels: [+SYLLABIC], [+SONORANT], [-CONSONANTAL] - form the syllable nucleus.
  • Glides: [-SYLLABIC], [+SONORANT], [-CONSONANTAL].
  • Sonorant Consonants (nasals and liquids): [+/-SYLLABIC], [+SONORANT], [+CONSONANTAL].
  • Obstruents: [-SYLLABIC], [-SONORANT], [+CONSONANTAL].

Consonant Features

  • Voice: [+/-VOICE]
... Continue reading "Phonetics and Phonology: Distinctive Features and Vowel Sounds" »