Notes, summaries, assignments, exams, and problems for Vocational training

Accounting Fundamentals: True or False Statements

1. The usual presentation of the retained earnings statement includes (1) Beginning balance, (2) Net income or loss, (3) Dividends, (4) Stockholders' contributions, and (5) Ending balance.

   Answer: False

2. Office Equipment is an example of a current asset account.

   Answer: False

3. Journalizing and posting closing entries must be completed before financial statements can be prepared.

   Answer: False

4. Assets, liabilities, and stockholders' equity accounts are real accounts and do not get closed at the end of the period.

   Answer: True

5. In a merchandising business, sales minus operating expenses equals net income.

   Answer: False (Sales minus Cost of Goods Sold equals Gross Profit; Gross Profit minus Operating Expenses equals

Simple Present

The simple present expresses an action, habits, facts, emotions, and permanent wishes. For instructions, if it is a third person, add “s”.

For example:

• He goes to school every morning.
• She understands English.
• It mixes the sand and the water.
• He tries very hard.

Present Continuous

Use the Present Continuous with Normal Verbs to express the idea that something is happening now, at this very moment. It can also be used to show that something is not happening now. Also, we use the Present Continuous to say that we are in the process of doing a longer action which is in progress.

For example:

• You are learning English now.
• You are not swimming now.
• Are you sleeping?
• I am sitting.
• I am not standing.
• Is he sitting or standing?

Past Simple

Use the... Continue reading "English Verb Tenses: Simple Present, Continuous, and Past" »

Thematic Analysis of Samuel Johnson's Rasselas

Chapter 1: Fancy, Reason, and the Narrator's Warning

This fragment corresponds to the chapter 1 of Rasselas. The narrator begins with an advisory note to the readers. This warning helps readers who are about to read the story of the Prince of Abyssinia to distinguish between veridic facts and imaginative speculation within the novel.

The use of words such as “fancy” and “phantoms of hope” indicates a life lived without the guidance of reason. When imagination is prioritized above all, reality is not questioned. The text emphasizes that there must be a crucial balance between reason and fantasy.

Comparison: Fancy in Rasselas and Dickens' Hard Times

The concept of Fancy relates thematically to... Continue reading "Rasselas Themes: Reason, Fancy, and the Pursuit of Contentment" »

BIOGRAPHY

A famous person that I admire is a Brazilian footballer called Neymar who was born x.

Neymar became famous when he started playing football for Santos F.C in 2004. In addition, he plays other sports such as tennis because his best friend is Roger Federer. Overall, Neymar is a very entertaining sports person. He has played for different teams including F.C.B.

Neymar won the most important trophy, the Champions, in 2015. In his free time, he helps charities such as Unicef.

What I really admire about him is that he's still interested in ordinary people who are not famous.

OPINION ESSAY

According to some people, everyone should be forced to do military service when they finish school to know how to defend their country and learn important skills.... Continue reading "Neymar: A Brazilian Footballer I Admire" »

Grease: A Romantic Summer Love

The Summer Romance

Grease is an American musical romantic comedy film. In the summer, Sandy Olsson (Newton-John) and local boy Danny Zuko (Travolta) fall in love at the beach. As summer ends, Sandy worries about returning to Australia, but Danny assures her their love is just beginning.

Back to School and Complications

On the first day of senior year at Rydell High, Danny, leader of the T-Birds greaser gang, reunites with his friends. At lunch, Sandy describes her summer romance, unaware she's talking about Danny. Rizzo, Danny's ex-girlfriend, orchestrates a surprise reunion, but Danny acts indifferent to protect his reputation, upsetting Sandy.

The School Dance and its Aftermath

At the school dance, Danny and Cha Cha... Continue reading "Grease: A Romantic Comedy Musical & A Grandmother's Legacy" »

The film "LIFE OF BYRON"

is based on real events, with a touch of drama. The film was directed by Juan Fernandez Liviano. It stars Byron as Byron and Juan Fernandez Liviano as a person.

The film won 10 Oscars

for Best Actor Byron, Best Director Juan Fernandez Liviano, best soundtrack, best film, and more.

The film is set in Sagunto in 2016

The film is located in Valencia / Spain and Alicante

The film tells the story of Byron

He is a very lively Rottweiler, he just wanted to make new friends but as he was very large, other dogs approached, poor Byron. How sad.

But one day Byron became friends with a person

Byron and that person played together, they also went for a walk and then played ball, and they sometimes fought, but they were good friends, nothing... Continue reading "Life of Byron: A Heartwarming Dog Story and Japanese Adventure" »

English Grammar Essentials

1. Present Tenses

Present Simple

• Affirmative (+): Play / Plays
• Negative (-): Don’t / Doesn’t play
• Interrogative (?): Do you...? / Does she...?

Adverbs of Frequency

• Always, Usually, Often, Sometimes, Occasionally, Hardly ever, Never

Frequency Expressions

• Every day, Every year, Once a week, etc.

Stative Verbs (Non-Continuous Verbs)

These verbs are generally not used in continuous tenses:

• To be, Like, Love, Hate, Dislike
• Know, Understand, Believe, Think, Want, Feel
• Have got (for possession)

Present Continuous

• Affirmative (+): Am / Is / Are + -ing (playing)
• Negative (-): Am not / Isn’t / Aren’t + -ing (playing)
• Interrogative (?): Are you...? / Is she...? (Short answers: Yes, I am / No, I’m not)

Present Continuous Time Expressions

• Look!

It is well known that teens interact in different ways at school and at their home. Nowadays, there are many problems like bullying or cyber bullying that need a solution. In order to help to deal with this serious problem, some teachers have proposed that teens should be more sympathetic and empathetic with each other.

First of all, I believe that teens who haven't grown up in a normal family tease other classmates so as to avoid their problems and forget them. In addition, apart from bullying, there is another kind of bullying which is known as cyber bullying. Besides, cyber bullying could be more harmful to teenagers because it is via the Internet and it could hurt teens' lives. For that reason, teachers should be very careful with people

The Open Window, by H.H. Munro (Saki)

Having moved to the countryside in search of a cure for his nerves, and carrying a letter of introduction from his sister, Mr. Nuttel visits the Sappletons. Vera, a fifteen-year-old girl, explains to him that the window is open because three years before Mrs. Sappleton's husband and brothers left through it and never returned. They sank in a bog and their bodies were never found, so her aunt is still waiting for them. Mrs. Sappleton comes down and explains that the window is open because her husband and brothers are about to return. When Mr. Nuttel sees them coming, he runs off without a word. Vera explains to the family that he was probably afraid of the dog, as he had been attacked by dogs in a cemetery... Continue reading "Short Stories: The Open Window, The Income-Tax Man, The Upper Berth" »