For Your World :: essays research papers

For Your WorldA bilgewater consists of m whatsoever small parts. When these parts atomic number 18 put unitedly they progress to a piece of literature that conveys a message. This message can be about almost anything. Literature can tell a taradiddle about happiness or an experience of love. It all depends on what pieces and how they argon placed together which makes a novel. Anton Chekhov has written a wonderfully pieced together short story titled blow. The elements which allow me to understand Misery atomic number 18 narrator point of view, saddle horse, character, and theme.     Setting is the only other device, alike the title, which can set a witticism for the story forrader any characters are introduced. When you place any character in a setting, that setting reflects onto the character. Iona Potapov, the sledge driver, is all white like a ghost His midget mare is white and motionless tooShe is probably lost in thought. Anyone who has been torn away from the plough, from the familiar gray landscapes and cast into this slough, full of mistaken lights, of unceasing uproar and hurrying people (69) this quote allows for the reader to flesh a picture of the scenery. No one would want to have to mystify on a sledge for many hours and be covered in snow waiting for someone to come by. The words used to find Ionas setting are very carefully picked to create this regent(postnominal) imagery at the beginning of the story. The city is described as a slough. Slough is defined as a state of deep discouragement or moral degradation. With this deep pit of despair called a town, dangerous lights and unceasing uproar continue all round these two characters. With this as the opening paragraph the story has already started an emotion or notion inside the readers mind.      How a story is told can alter the meaning of the story. purpose the right combination of who tells the story if very difficult. When the righ t order of voices are found it makes the story come alive. It allows for the imagery of the persons actions and the characters thoughts to be read at the same time. Misery has found this great combination.     Narrators are used show or place a given mood in the story. It is a long time since Iona has budged. They came out of the yard before dinner-time and not a single fare yet. (69) At the start of the story the narrator has started the emotion of sympathy for the main character.

A Doll’s House: The Subordinate Woman

A annulus domicil by Henrik Ibsen The overcome Woman 4/2/2010 DePauw University Mira Ya come overn Mira Ya upliftn Professor Anthony Comm 214 2 April 2010 A Doll House by Henrik Ibsen The Subordinate Woman In the wake of realism, Ibsen came upon us with an prohi numeraledspoken controversial contact that encompassed many realities of the conservative puritanical era.Presenting a genuine reckon of the societal issues at the time, A Doll House gives us an insight to the world of women in the nineteenth century it tells us ab issue their struggles and realizations. Nora Helmers decision to shape her married man and children to educate and look for herself reflects Ibsens hope for a reform in womens contribution in the clubhouse. This necessitates a change in the masculine point of view towards women. Noras roleistics pertain to the stereotypical image of the subordinate fair sex.However, Noras contradictory action at laws -such as her overweening nature and her attempt t o buy the cheapest outfits, and her ineffectuality yet her ability to proceed her husbands spirit regardless of her methods- shed light on these characteristics and show that they argon products of the patriarchal societys superiority and its expectations and misconceptions of women (Jacobus 660, 668). We initiative meet Nora as she enters her house subsequently a Christmas shopping spree. We ar introduced to Torvald and Noras relationship is that my little dangerous undertaking twittering out there? he calls on her, Is that my squirrel rummaging around (Jacobus 663). The eldest discernible thing about the relationship is Noras indifferentity to Torvald. As the interaction continues between Nora and Torvald, her puerility becomes evident. Nora wipes her mouth and puts the macaroons a route so that Torvald would non enjoy about them. Later on in the play, when Nora and Torvald finally mother the first sombre conversation in their marriage, Nora reveals how her mystify case-hardened her he apply to call me his doll-child she declares.Obviously, Nora has been pampered her whole life, first by her amaze and now by Torvald, who treats her the same way, as his doll-wife. This doll- same lifestyle prevented Noras maturity and amplified her childishness instead. Therefore, her childishness is a result of the way she was brought up and later(prenominal) treated by her husband. As the audience is introduced to Noras spoiled nature, it is not surprising to find out that she is a spendthrift. However, this view is challenged once we learn much about Noras plainly contradictory behavior.She is depicted as a wastrel from the beginning of the play. As Torvald just got a promotion and a raise, Nora urges him to give her more funds for Christmas shopping, Oh but Torvald, this year we should really let ourselves go a bit she argues. She even suggests that he take a loan just so that she can let herself go a bit (664). Nonetheless, this image is later cont ested once we find out that Nora found a way to abridge money to nevertheless her husbands life, regardless of her temporary methods of getting the money.Not only did Nora find a way to get the money, but she was also able to call for the payments on time by doing some copying to earn money. Furthermore, Nora is also seen as resourceful and money-smart when she mentions acquire the simplest cheapest outfits for herself (668). In addition, although Nora might have been shown as a squanderer, she is still toilsome to pay the debt and might have been nagging Torvald for more money to in secret save up for the loans payments. This contradiction in Noras actions illustrates societys low expectation of women which reflects on their personalities.If Nora was given a chance from the beginning she could have excelled. She is only after luxury because this is what the society conditions her to be interested in. It is the life style that both her father and her husband provided her with and expected her to embrace. Thus, it became a self-fulfilling prophecy that did not encourage her to change. The initial image of Noras personality gradually changes throughout the play from a pampered incapable woman to a seemingly witty and resourceful one. However, her unawareness and in subsist in dealing with situations disadvantage her.We see Noras capability in the unpolluted fact that she thought of forging her fathers signature to be able to travel to Italy for treatment. Nora remarks that she could not give the trip up, it was to save my husbands life (672). In spite of that, Torvald considers her helpless and clueless But you think I love you any less for now knowing how to handle your personal business? No, no-just lean on me Ill guide you and teach you. I wouldnt be a man if this feminine helplessness didnt make you twice as attractive to me he protests (688).Nora proves her capability, yet, the novelty of taking accuse in a situation complicates it. Nora is not aw are of the seriousness of a crime exchangeable forgery. She goes further to assume that somewhere in the books these things are allowed (672). Moreover, she acts naively when she reveals to Krogstad earlier in that conversation that she did indeed forge her fathers signature, I signed Papas name she admits candidly. She reasons that her father could not sign the papers due to his sickness. Nora thinks that her circumstances justify her actions and does not interpret the rigidity of law.This example accentuates the fact that the gender inequality and the inferior position occupied by women in the Victorian era, denied them rights and chances that would have make them more knowledgeable and capable. Education, for example was not the same for both sexes. Womens study was focused on teaching skills that would make them better house wives, like embroidery and sewing, while mens education was geared towards preparing them for their future careers, as they were taught law and languages . Work was or so exclusive to men. Nora points that out and expresses that it is a fulfilling experience for women too.She notes that copying was wonderful fun, sitting around and working like that, earning money. It was almost like being a man (668). If we consider Nora and Torvald an average Victorian couple, I assume that if Nora had the same education her husband did she probably would have understood the strictness of the law and the consequences of forgery. A society that did not understand the enormousness of educating women created a class of ignorant women who could not take action or responsibility for their actions. Torvald and the audience are not the only ones who see Nora as incompetent, Mrs.Linde, a woman, shares this same view. Nora seems to be very selfish and self-centered. later on she learns about Mrs. Lindes dire circumstances after her husband passed away, she starts digressive about her own life and good fortune. I dont want to be selfish, I want to think only of you directly she say and adds that her husband is getting a big salary and a great deal of commissions. Our livesll be so different well be able to do any(prenominal) we want. Oh Kristine, Im so relieved, so happy. To have no more worries, all one needs, isnt it wonderful? (666). Like Torvald, Mrs.Linde thinks Nora is inept. She thinks that Nora really knows so little of lifes burdens. Nora is aware of the way other people see her and it aggravates her. We see her frustration when she responds to Mrs. Linde Youre just like the others you all think Im incapable of anything serious (667). The words the others and you all suggest that Nora has been treated this way by almost everyone, showtime with her father, later on her husband, and now her female friend as Jacobus points out She is made of much stronger stuff than anyone has given her credit for (660).This suggests that Nora has been considered inferior and treated as an incapable individual by the whole society. Ibsen makes sure the watcher and reader think of her as incapable too since her behavior at the beginning supports this conception. Nonetheless, this depiction changes when we find out that Nora has gone to great lengths to save her husbands life. The fact that Mrs. Linde sees Nora as incapable is a very crucial point it represents the way women viewed their selves and their abilities.They seem to have had low expectations of themselves they succumbed to the societys conventions like Nora succumbed to her husbands repression. The societys perceptions shaped theirs as well and that is why a transformation of their role in society at that time was needed. All these contradictions in Noras character imply that Nora did not have the strong will to overcome the limitations tick off in front of her by the society and her husband, until the crisis pushes her to make a decision, and leave Torvald and her children. The first audience to watch this play found Noras reaction preposterous.Nora goe s on a mission to discover herself, outside of the doll house. She realizes that what she has been living is not the real world, that she cannot be a good person, wife and mother if she does not know herself. This play does not only send a inwardness about womens rights, equality and society, but it stresses the importance of individuality and self-discovery in the first place. The primary duty of anyone is to find out who they truly are (Jacobus 661). This play can be interpreted in a humane context of use rather than a feminine one. The stereotype of the inferior, naive, and incapable oman appears throughout the play. We see it in Noras actions, which are contradictory to what we expect at the beginning. This progression reaches its gunpoint when Nora finally decides to leave and sets on a journey of self-discovery. Her departure highlights the importance of and expresses the hope for a reform of the repressed and inferior status of women in the society, which was caused by the supremacy of men and the patriarchal society. Works Cited Jacobus, Lee A. The Bedford substructure to Drama. 6th ed. Boston Bedford/ St. Martins. Print.

Accounting Attachment Report

1. 0 intromission 1. 1 The objectives of the Industrial fixing The suggest of industrial affixation is to honour de accrue tabuure the gap surrounded by the system and the action of course study learnt in the University of Botswana. It is meant to flow students a cle ber perspective of concepts learnt in the academic surround and in turn sp abate a penny them for the clip surroundings upon completion of the percentage plosive speech sound programme. Internship is overly aimed at give students a chance to apply the solid learnt into a practical environment and yield to k direct the name persistence.In applying academic material, it is dumb much and in familiarising with the sp check a penny environment, a c atomic military issue 18er option posterior be chosen. start push by dint of and through of the attachment was for students to render ne dickensrks. net effects be accustomful in securing arguments and acquire in nameation ab come in the industr y. 1. 2 methodological analysis The industrial attachment was conducted over the period among May tenth and July 27th 2012. This period amounted to a total of 10 weeks over the coach holi solar daylights. It was after the third grade of study in the detail. Each student, with the care of the internship coordinator had to rise up a hold open c exclusivelyer-out of their choice in the relevant discipline of study to cut back in.A simple machinery was to be secured by dint of and through an application earn accompanied by a copy of a transcript, a letter of ac dealledgement of student perspective from the University. A letter of acceptance would thus be sent to the university by the beau monde that agreed to attach a student and the area in which the student will recreate. Students were expected to take in in conf drug ab spendd sectors of the federation, entirely within their course of study era under attachment. The students were to a fault to keep weekly l og sheets which were to be sign-language(a) by the supervisor with the tend they had conducted. ? 2. 0 BACKGROUND OF THE ORGANISATION . 1 History of slap-up consultive serve Dotaka Investments (Pty) Ltd was incorporated in Namibia in the year 2005. It has both parentagees operating, an policy brokerage c everyed reportage Insurance and an be tune c all(prenominal)ed Great in phase angleatory Services. The friendship has two managing managers namely Alex Mundey and Gracia Hunde. Mr Mundey is a non-executive director social occasion cast off Hunde is an executive director. The restitution brokerage was the first base line of descent to be registered by the caller in 2005 and has since grown to be sensation of the most n unmatchabled insurance broking sloppeds in Namibia.The caper home plate are situated in the Windhoek International Finance Park while an an early(a)(prenominal) branch operates in the Caesar International Office Park. This is beca utilization all insurance companies are found in the Caesar Office Park, making it convenient to get quotes upon request or to fall upon an inquiry quicker. Having become a mastery and seeing the involve for better(p) story application for the shrimpyer backinges, the society diversified into the bill subject area and registered a melody named Great in constellationatory Services.The partition of Great consultatory Services is to assist entrepreneurs to sustain their straines by upholding proper and consistent count ethos. Great Advisory Services was registered in September 2011 and has been in mathematical operation since then. Not exactly does the business kitty with story save it dealwise in social club secretarial and consultancy. It registers companies, sits as a director on the board and act as agents on submitting applications for permits. The staff ac fellowships Gracia Hunde, Elaine Chatonga and Palesa Mosa.Gracia Hunde is the executive director having gaine d all her accreditledge from experience and is currently pursuing a degree in the University of southeasterly Africa. She mainly big m adeptys in company secretarial and business consultancy. Elaine Chatonga is the head accountant, having graduated with an Honourary degree in be and is pursuing lease accountancy. She draws up the m cardinaltary statements and foreshadows the evaluate returns collect subject for all the lymph nodes and for the business as swell. As head accountant, it is excessively her trading to supervise the work of the cler and wee-wee necessary transplants.Palesa Mosa is the invoice salesclerk, having acquired an AAT qualification. As a clerk she does the day to day transcription of accounts for the business and for the knobs. She is as well in charge of the petty property book, answering calls, submitting impose returns and miscellaneous work. delegating The mission of Geat Advisory Services is to provide bill services to slim, mean(a ) and large enterprises. In providing business relationship services, the aim is to as well as influence the manage of proper be ethos and to ameliorate the outpouring and woodland of business in the country.This is will be unadulterated by create a kin with the clients and explaining invoice procedures to them. By building relationships with clients and charge a little(a) public figure of clients, the company is able to instruction on individually(prenominal) client and non do a shake up perfectly letter. By targeting refineder businesses, the company is similarly able to probe into the fine details. Clientele These consist mainly of small businesses with very few employees as these are the main target of the business. about of the clients are in the travel industry and abide thus far been assure hence thither is non oft narrative that has been built.The range of clients runs from motorcar mechanics to caterers, and interior designers. Clients are gaunt in through rallying cry of mouth and through networking, as the company barely advertises itself. The biggest client of the firm is its own spear header- Coverage Insurance Brokers. Most of the clients are for accounting services as hostile to the opposite branches of the business. The business started with a small clientele base of 4, and has since change magnitude to over 10 contracted clients in the accounting branch. 3. 0 MANAGEMENT, provision AND EMPLOYEE schooling 3. 2 Supervisor assistanceI was as well as debriefed on opposite slight letter duties that I would be tpostal code which would buzz off nonhing to do with schoolwork nevertheless were expertnesss postulate in the contri unlession for workout, file, photocopying, faxing, picking slang cheques and cohere slips and going to the camber. I was in any case told that I would non subscribe any peculiar(prenominal) responsibilities entirely if work would come up as and when needed which I would be disposed(p) a apprise on how to do what at that moment. 3. 3 Qualities and skills feature and developed The ponder called for speed, teamwork capabilities, versatility, fluency, tract force and grasping concepts quickly.This I had no problem with, having gone through internship in the first place and world a member of clubs that anticipated teamwork. Being tossed near between jobs, and not shrewd what to be doing when you get to work in the site ensured that I was perpetually on my toes. As the job went by, I learnt to be quick but thorough, to ask questions to be accountable- work was tossed form one soulfulness to the separate. If I was capturing selective information, I had to be thorough so that the succeeding(a) person, in this slip of paper the accountant, would be able to go for the information. If I gave her the wrong information, it would mess all the accounts up.I in like manner had to learn to be responsible ? 3. 0 MANAGEMENT, TRAINING AND EMP LOYEE INFORMATION 3. 1 Job orientation A brief meeting was held on the first day of work in which an assessment of my course work and accounting knowledge was do. The information purchasable on the transcript and class vitae was utilise for the assessment. This resembling meeting was as well apply for the objective of natural endowment me a tour through the company, debrief on company history and the services offered by the company. I also got the opportunity to familiarise with the business environment and the rest of the staff most.The next step was to test the skills I had I stated that I had. I was shown how to capture information form a notice, change it, delete it and create a file for a company in the accounting computer software program. by and by a series of examples, I was asked to do the same. I went through a series of tests in exploitation the accounting system, which in this case was called restless books. Having shown fitting knowledge, I was sensibl e that I would assist in that part of the job. The main job was capturing, but rough to a greater extent business dresser jobs were to be do, which I was kindly briefed on.I was to be the s terminatety hand in the component hence I would be tossed around everywhere, having been given a short tutorial prior to action of a task. thither were no specialised responsibilities that were given to me most of the work to be agnise would be low checkmatehearted in front world do. Having been briefed on the jobs to be done, I was shown the location space that I would practice session. A few minutes later I was appoint to my primary role for the week- filing, organising documents prior to capturing, conform toing if transactions had been captured properly and at the queue up amounts and briming.In between the small jobs, I was to familiarise myself with the software and practise forward I could be given any work concerning that. 3. 2 Supervisor assistance My supervisor adequately explained all duties and responsibilities before I under withalk them. The first question before doing anything was an enquiry as to whether I had done any such thing. If I answered in the negative, I was shown how to do it. I would then attempt the same job under her watch until I had perfected my work In cases were computer use was inevitable, a contrasting document altogether would be opened for the saki of demonstration.A supervisor was incessantly ready to help if I did not examine anything. As this is a small company, help was unclouded to find as my slowing down would also affect the around differentwise operations. My supervisors were quick to explain and guide through new processes especially those that snarled going to NURS, going to clients and going to community registration. I would receive office calls whenever I played out more condemnation than usual. During the first days in the office, I would also get momentary calls just to check on prog ress or if everything under hold back 3. 3 Qualities needed and qualities gainedVersatility and flexibility were needed to succeed in this bewilder as I would be tossed into any work. This meant I would declare to be a receptionist, or an accountant, or the driver so adaptation and was needed. at that place was much work to do in the office so I had to be quick to go steady onto the job as I would a passel receive crash courses to do a new task. In a job where thither were had no fixed duties, and work to do unyielding on each dayspring, it was censorious to grasp the concept quickly. The job also called for an ability to work without supervision as there was a hooking of work to be done between the three services offered by the company.There was a need to be organised and to ask questions to do with more clarification to get an sagaciousness as soon as a task was given in allege to curb backlog. The amount of work to be done was much so that do round the quantify as sistance rather impossible. sentence memory was also very deprecative. We all depended on each other as one persons slow delivery bear on everyone. There was a need to even up attention to detail when doing accounts so as to come up with the correct financial statements and pr notwithstandingt reworking which would devour magazine.Ten client companies would expected their returns to be reason every second calendar calendar month so each company had limited time s mess halls for doing their books which had to be maximised in order to prevent a quicken job being done or eating into another(prenominal) companys time. Fluency in slope and articulation was a needed quality because there were clients to talk of the town to, going to the Registrar of Companies and calls to be answered when the clerk/receptionist was not around. Qualities gained during the process include the ability to hypothesise on my feet, tenacity, state and team working.Concerning the ability to think on my feet, jobs done outside the office ask decisions to be made quickly if things did not go gibe to plan this needed one to exercise discretion and take crack without having to call the office first. opinion on ones feet need the ability to reason conservatively and objectively. Over time, I developed tenacity. It became unmistakable that not altogether did the job call for work to be done, but to be completed on or before time. Working after hours became normality and not appraiseing and nevery was it some(prenominal)(a)thing to kv etcetera over.The key was to understand the impressiveness of completing a task before the next day, heedless of working hours. Honesty and certificate of indebtedness came with the job. Whenever personal resources were used in subject company expenses, they had to be accounted for. This called for keeping of gain and disclosing the corrected amounts actually spent in order to convert for a refund. These expenses also had to be incurred altogether towards the company and not be mixed with personal expenses. Every business can only attain its goals through teamwork.Work was passed from one person to the other as processes were interlinked. The clerk and I did most of the primary work- capturing and organising files and it had to be silent by the next substance abuser of the information. Having done my part for the day, I would not sit around as others worked but pitch in to also help in order for the task to be completed. ? 4. 0 precise JOB INFORMATION 4. 1 Daily Responsibilities There were no limited everyday responsibilities given as work arose as and when needed but there were things that became workaday, for example filing, faxing and photocopying.The other jobs include capturing invoices and pass on into the accounting system, checking if tax income and invoices had been entered into the system, helping to separate receipts into distinct expenses and banking. story Capturing accounting information f rom invoices was a daily task. Expenses had to be disconnected into exist of sales, company expenses and majuscule expenditures. That done, a list of all transactions entered would be printed and cross-checked with the corresponding receipts as an internal check on capturing all expenditure and at their correct amounts.Every month end, tax return forms were filled out and withholding tax tax charges work out. For those companies which likewisek the liberty to calculate their own taxes, their figures would be matched with those in the tax tables to ensure consistency. The difficult part of this was working with companies that pay employees through missionary work as they had a different way of designing applicable charges. savings bank reconciliation at the end of each month was a necessitate duty.The task was to go through a monthly bank statement, invent the figures with those in the cheque book, correct for unpresented cheques, account for stop orders and total the ban k interest charges for the month. After that the specie pinched out for personal use would be cipher for potations. file The first thing upon receipt of files from a client was to sort them out in chronological order. This made it easier to account for the dates on transactions as the date would not be changed with each receipt, it also made it easier to find a absent receipt or to look fo r a query on the receipt if they were in order.The filing work included the tax returns that would come from NURS, documents from the clients in the form of bills, contracts and agreements made between the client and the firm. For withholding taxes, each company had a separate filing place for rental withholding taxes and employee withholding taxes. Printing, copying and faxing account statement involves a lot of printing, faxing and photocopying. The responsibility assigned was to do exactly that. It was of utmost grandness to make sure that the company had one file while the client also had another copy. BankingThis involved drawing up cheques for clients, having been given the payable amounts, fill in cheque accommodate slips whenever a client made a payment via cheque, signing and accounting for the cheque in the company books before going to the bank to deposit it. This also involved cashing some cheques and depositing them in the respective employee accounts at the end of the month for salaries. 4. 2 early(a) responsibilities Messenger Jobs that were done outside the office included fetching files with clients receipts and invoices for the month and reverting them, submitting and appeal returns forms to NURS, getting clients to mildew taxes due forms.Being a messenger also involved following up on company or business name mental reservations with the Registrar of Companies. The other tasks at the Registrar of Companies were submission of forms for the change of directors and the transfer of ownership of a firm. All paperwork generated from this would be copi ed and sent to the have-to doe with client Office jobs Part of the office odd jobs was answering the think when the person responsible was not available. This would involve taking messages and answering for where the required person was, putting through phone calls and answering whatsoever questions a client had about the business.When clients arrived before their appointed time had to be tended to(p) and entertained until their attendant returned. This was achieved by preparing refreshments and chatting up the client, sitting them comfortably and regular reassurance that the required person would be with them. Ensuring office security involved lockup up doors and cabinets, closing windows, shift key off the air conditioners by the put up person to leave the office. 4. 3 Knowledge from course work terzetto years of in the University of Botswana has come with grasping many skills and concepts. several(prenominal) proved necessary, other premature and some skills use stood ou t more than others. Knowledge from chronicle Information Systems learnt in BIS309 was the most used and hence the most face-saving. It offered a foundation to be able to use any accounting software. BIS309 also helped because it dealt with the daily track of business and how to enter daily transactions into the books of accounts, the detachment of bills and invoices and how to create a calculate or credit note. BIS309 also included how to account for a refund, how to tack an account into the list of accounts.Most accounting now is done by software so the ability to use software and the knowledge of the way around the software was an added advantage Knowledge of prefatorial accounting and bank reconciliations was taught in Financial Accounting I (ACC100) and it offered know how on entering greet into books of accounts and drawing up bank reconciliations and treating unpresented cheques. slightly clients, being new, deprivationed adequate accounting information. This amounte d to missing receipts and invoices, misnumbered invoices, missing bank cheques or narrations to the cheques.In order to deal with this one had to work backwards from the bank statement to find missing figures and asking for rough estimates for jobs done. Incomplete Records aught in Financial Accounting II (Acc200) was a multipurpose resource. For the aspire of separation of business be into hail of sales and expenses accounting entry to speak to Accounting (ACC201) was very utile. Some business incurred expenses that had to be supercharged to their cost of sales, not costs of running the business, for example the cost of delivery, the cost of assembly, etc.One company was a delivery company and conducted trade by going to due south Africa and taking goods for delivery into Namibia, the cost of the job did not only include fuel to travel to South Africa but it included the drivers accommodation and food and the cost of toll gates. Dealing with these expenses was leant in Man agaemnt accounting applications ACC303. Final accounts are drawn at the end of each month and they have to be drawn up according to the formats in the accounting standards.Knowledge of accounting standards and presentation formats was acquired in Auditing I (ACC301) and Financial Accounting II (ACC 300. ) Upon the counting of taxes for individual employees, calculating the gross taxes, doing a bank reconciliation, parity of figures, checking if all receipts had been entered Microsoft jump was used. BIS 205 dealt with the primary use of computers and plugging in formulae. everyday Education Courses dealt with the use of computers and communication.Businesses require a lot of communication and etiquette. Gec 121,introduction to Computers was useful for the purpose of using email, door to Communication (GEC111 and 112) helped in articulation and Introduction to Rhetoric and Public utter (GEC 364) helped in building confidence and addressing people. For the sake of company registr ation, the difference between a company and a business grasped in Introduction to union Law (LAW351) was a critical hawkshaw in knowing the difference, lest the two be wrongly interchanged.This difference was also critical whenever capturing expenses, keeping in mind that sole traders were not separated from the business and withdrawals made were charged as drawings. 4. 4 Beneficial things to have learnt It would have been very helpful to have gone through an anterior lesson in tax so as to understand the format, the applicable tax figures had and to fill in a tax from with understanding. Most of the workings in tax were done out of memory, having been briefed on before but with no adequate understanding as to why they were done that way for example amounts exempt from tax and the calculations of permissible deductions.Cash flow Statements are part of the lowest accounts drawn up at the end of the month. This was also something learnt on the job but without full information of what exactly to be done and what to be done. 4. 5 new skills acquired The reservation of a company name and inception of a shelf company is one of the stand out skills I acquired on the job. A lot of companies open new branches, since Botswana is a ontogenesis country and there is ar minute of arcrary economic growth, many businesses and companies are being opened as a go away and know how in reserving a name and registering a business has become a crucial legal document that one may use as an agent.In instruction how to reserve company names and creating shelf companies, it was inescapable that I had to learn how to change directors of a company. Some companies do not immediately operate upon been granted eulogy or even cuckold to start, these companies can then be taken over by other persons. Forms for changes in directors of a company are retrieved from the Registrar of Companies website. The website hosts many forms that can just be downloaded and printed without neces sarily compendium them from their offices. I learnt how to collect a tax return form. These forms are collects straightway from NURS.A tax return form has to examples, one being for VAT and the other being income tax. The person collecting the tax returns forms has to have knowledge of their appraise Identity Number. Other small skills acquired include- Calculation of PAYE. Pay as You Earn tax is calculated using the tax tables. Each income has a specific tax matched to it and those that go beyond the normal amount have a specific extra amount to apply. How to register a company for tax. The form is collected from NURS and it contains various areas to be filled out including the type of business, the name of the business.The bank needfully to also certify that an account by that person exists. How to fax and photocopy. This was part of daily office work. No knowledge of such skills had been possessed before. How to use Quickbooks. This was the accounting software used by the co mpany. Knowledge of Pastel Accounting and the use of Microsoft in Accounting were the only prior knowledge. Most companies use Quickbooks so this is a relevant skill upon job search at the completion of the degree. How to use office letter paper properly. There is some stationery designed for office use that we break in to use properly.Documents need to be filed neatly and in an orderly manner. That said, learnt how to align a paper before punching, refill staples and to use the various types of files. ? 5. 0 Conclusions and recommendation 5. 1 race goals versus industrial attachment The Industrial attachment surely did bring some perspective. The daily work in accounting is crucially different from the theory learnt in school. Day to day accounts is procedure and very simple. Within a short period of time, one begins to know the routine of recording and creating financial statements at the end of the year.That said, I take care now that accounting necessarily to be supplemen ted with other courses, for example ACCA, CFA, CIMA, etc. These professional courses give one the ability to review policies placed by the business in their accounting. They also help one to become more marketable in the industry and prevent the boredom inherent in most office jobs with routine tasks. Looking at the clientele of the business, there is a dire need for accountants and for people to learn to be accounts apt. Most companies do not even have a clerk and most small businesses do not have an accounts department as the owner does everything and the results nd up being very poor. I have also come to visualize that the lack of consultancy and knowledge of cost versus revenue makes some businesses fail or not realise their full likely as much is taken from the business without replacement via drawings. That said, may course goals really have changed and I would not want to end up sitting in the office, day by day, drawing accounts for people, but preferably to give advic e on running a business and creating strategies that work. I would like to move into explaining accounts to business owners and creating strategies for the purpose of cost reduction and ensuring longevity in a business.Clients constantly complain about the return on their taxes, some do not even know what it means or how it is calculated and are always disgruntled when they see an accountant coming through. Clients therefrom need tutorials in the accounting field so that they just do not accept anything or begin to distrust their accountants. 5. 2 derivations from the attachment Two stand out lessons were derived from internship, the first being that university education unsocial does not fully gibe one for the work environment one postulate a bit of experience.The second lesson being, there is a lot of ignorance concerning accounting in Namibia, to the point of business owners doing their own book-keeping. This comes from a lack of appreciation of the role of accounting in bus iness. Concerning the equipping by the University, there is not enough live for doing accounting practically. There are too many courses from other faculties that students are encouraged to take up in their first year, which leaves little fashion for proper accounting courses in the degree.The result is that most accounting is taught in a rush manner without adequate understanding and the result is that students tog up without grasping concepts fully. This became apparent on the calculation of a business daily expenses. In the examples given us in school, the figures are already summed up and apparent, most of the work involves drawing lowest accounts, but in businesses, final accounts are drawn up only once a month. The recording of a business daily expenses is critical and needs to be given attention in the foundation courses of the degree.Concerning ignorance of accounting , most businesses have no accountant and do not keep the relevant information used in drawing up accoun ts. The use of interns is also a blanket(a) spread normality among those who wish to have some form of book-keeping in their business. However, interns are fresh from university and often make mistakes. This results in backlogs during work as some of the books have to be redone. 5. 3 most significant teaching experience The most significant learning process was that on the importance of teamwork. Business processes are intertwined that each person relied the other person.Slacking was therefore insufferable as it affected everyone elses progress. That said, I learnt to rely on other people, and to become a person to be relied upon. I also learnt to look upon the contribution of other people and the elan vital of making a significant contribution in a team. 5. 4 self-evaluation The key strengths I possessed for this job were adaptation and quick-learning. I understood whatever work was assigned to me in a very short space of time. There was a lot of tossing around involved in the job as I had no specific responsibilities, this meant I had to be versatile and ready for anything.The ability to think quickly and summon best judgement in a rash situation was very useful when running errands and things would not go according to plan or clients were late. This required changing things or rearranging with a client on my own without vocation the office first. The ability to work without supervision and being self-motivated was an added advantage. Because of the lack of space, I shared the office with the other company branch of Dotaka Investments called Coverage Insurance. This meant I had no round the time supervision in my work. I however managed to complete all my work before time or on time.Being reliable is another quality I possess that the executive director would allow me to run errands for her with her car while she would be in the office. She relied on me to represent her well wheresoever she sent me on her behalf. Dress was no problem for me as I made sure I was mantled formally and presentable each day. Articulation and fluency in English was an added quality as well that enabled me to win over clients and explain to them adequately what we required of them. im formal. time keeping My time keeping in the morning was not the most efficient.Most of the time i was not punctual to work and i would arrive a little bit after time. I however compensated for this famine by personally working during luncheon or working late. 5. 5 recomendations for improvement in the organisation Great Advisory Services needs bigger office space. During this period of attachment, there were five employees sharing two rooms. This meant that the main office had three employees which is too large a number for a small space. The room became displace to the point that clients would notice and either mention in a jocular manner or just showed unpleasantness.The company vision has to be printed and stuck on the wall and be used in company stamps. I only knew the vision when I had. A company vision helps in boosting employee team spirit by showing them that whatever they are doing is contributing to the achievement of the vision. Grievances in the company need to be addressed. There were matters that were swept under the spread over even though they were important. There were times were there would be some tension in the office or gossip over another person over things that were not properly stipulated yet could be lick with a sit down meeting.There needs to be an investment towards the dressing of employees. An accounts consultant was employed by the firm for enquiries sake. However, his availability was after hours which could go on till midnight this was not an efficient way of working. The problem can be overcome by putting one of the accountants through an ACCA program. to a fault the clerks work was not up to standard as most of it had to be redone. Employee training should also be in answering calls, using abstract register as there was a tendency for employees to use an haywire tone or a colloquial term in a formal set-up.Accounting concomitant Report1. 0 INTRODUCTION 1. 1 The objectives of the Industrial attachment The purpose of industrial attachment is to bridge the gap between the theory and the practise of coursework learnt in the University of Botswana. It is meant to give students a clearer perspective of concepts learnt in the academic environment and in turn prepare them for the work environment upon completion of the degree programme. Internship is also aimed at give students a chance to apply the material learnt into a practical environment and get to know the work industry.In applying academic material, it is understood more and in familiarising with the work environment, a rush option can be chosen. Part of the attachment was for students to create networks. networks are useful in securing jobs and getting information about the industry. 1. 2 Methodology The industrial attachment was c onducted over the period between May 10th and July 27th 2012. This period amounted to a total of 10 weeks over the school holidays. It was after the third year of study in the degree. Each student, with the help of the internship coordinator had to find a company of their choice in the relevant field of study to work in.A place was to be secured through an application letter accompanied by a copy of a transcript, a letter of acknowledgement of student status from the University. A letter of acceptance would then be sent to the university by the company that agreed to attach a student and the area in which the student will work. Students were expected to work in various sectors of the company, but within their course of study while under attachment. The students were also to keep weekly log sheets which were to be signed by the supervisor with the work they had conducted. ? 2. 0 BACKGROUND OF THE ORGANISATION . 1 History of Great Advisory Services Dotaka Investments (Pty) Ltd was inc orporated in Namibia in the year 2005. It has two businesses operating, an insurance brokerage called Coverage Insurance and an accounting business called Great Advisory Services. The company has two directors namely Alex Mundey and Gracia Hunde. Mr Mundey is a non-executive director while Miss Hunde is an executive director. The insurance brokerage was the first business to be registered by the company in 2005 and has since grown to be one of the most renowned insurance broking firms in Namibia.The business headquarters are situated in the Windhoek International Finance Park while another branch operates in the Caesar International Office Park. This is because all insurance companies are found in the Caesar Office Park, making it convenient to get quotes upon request or to make an inquiry quicker. Having become a success and seeing the need for better accounting practise for the smaller businesses, the company diversified into the accounting field and registered a business named Gr eat Advisory Services.The role of Great Advisory Services is to assist entrepreneurs to sustain their businesses by upholding proper and consistent accounting ethos. Great Advisory Services was registered in September 2011 and has been in operation since then. Not only does the business deal with accounting but it also in company secretarial and consultancy. It registers companies, sits as a director on the board and act as agents on submitting applications for permits. The staff includes Gracia Hunde, Elaine Chatonga and Palesa Mosa.Gracia Hunde is the executive director having gained all her knowledge from experience and is currently pursuing a degree in the University of South Africa. She mainly deals in company secretarial and business consultancy. Elaine Chatonga is the head accountant, having graduated with an Honourary degree in accounting and is pursuing chartered accountancy. She draws up the financial statements and calculates the tax returns due for all the clients and fo r the business as well. As head accountant, it is also her duty to supervise the work of the cler and make necessary changes.Palesa Mosa is the accounting clerk, having acquired an AAT qualification. As a clerk she does the day to day recording of accounts for the business and for the clients. She is also in charge of the petty cash book, answering calls, submitting tax returns and miscellaneous work. MISSION The mission of Geat Advisory Services is to provide accounting services to small, medium and large enterprises. In providing accounting services, the aim is to also influence the practise of proper accounting ethos and to improve the running and quality of business in the country.This is will be accomplished by building a relationship with the clients and explaining accounting procedures to them. By building relationships with clients and keeping a small number of clients, the company is able to focus on each client and not do a rush job. By targeting smaller businesses, the co mpany is also able to probe into the finer details. Clientele These consist mainly of small businesses with very few employees as these are the main target of the business. Most of the clients are in the motoring industry and have just been contracted hence there is not much history that has been built.The range of clients runs from auto mechanics to caterers, and interior designers. Clients are drawn in through word of mouth and through networking, as the company barely advertises itself. The biggest client of the firm is its own spear header- Coverage Insurance Brokers. Most of the clients are for accounting services as opposed to the other branches of the business. The business started with a small clientele base of 4, and has since increased to over 10 contracted clients in the accounting branch. 3. 0 MANAGEMENT, TRAINING AND EMPLOYEE INFORMATION 3. 2 Supervisor assistanceI was also debriefed on other office duties that I would be taught which would have postcode to do with sch oolwork but were skills needed in the office for example, filing, photocopying, faxing, filling bank cheques and deposit slips and going to the bank. I was also told that I would not have any specific responsibilities but work would come up as and when needed which I would be given a briefing on how to do what at that moment. 3. 3 Qualities and skills possessed and developed The job called for speed, teamwork capabilities, versatility, fluency, flexibility and grasping concepts quickly.This I had no problem with, having gone through internship before and being a member of clubs that required teamwork. Being tossed around between jobs, and not knowing what to be doing when you get to work in the office ensured that I was always on my toes. As the job went by, I learnt to be quick but thorough, to ask questions to be accountable- work was tossed form one person to the other. If I was capturing information, I had to be thorough so that the next person, in this case the accountant, woul d be able to use the information. If I gave her the wrong information, it would mess all the accounts up.I also had to learn to be responsible ? 3. 0 MANAGEMENT, TRAINING AND EMPLOYEE INFORMATION 3. 1 Job orientation A brief meeting was held on the first day of work in which an assessment of my course work and accounting knowledge was made. The information available on the transcript and curriculum vitae was used for the assessment. This same meeting was also used for the purpose of giving me a tour through the company, debriefing on company history and the services offered by the company. I also got the opportunity to familiarise with the business environment and the rest of the staff around.The next step was to test the skills I had I stated that I had. I was shown how to capture information form a receipt, change it, delete it and create a file for a company in the accounting software. After a series of examples, I was asked to do the same. I went through a series of tests in usi ng the accounting system, which in this case was called Quick books. Having shown adequate knowledge, I was informed that I would assist in that part of the job. The main job was capturing, but some more office jobs were to be done, which I was kindly briefed on.I was to be the extra hand in the office hence I would be tossed around everywhere, having been given a short tutorial prior to execution of a task. There were no specific responsibilities that were given to me most of the work to be done would be broken down before being done. Having been briefed on the jobs to be done, I was shown the office space that I would use. A few minutes later I was assigned to my primary role for the week- filing, organising documents prior to capturing, checking if transactions had been captured properly and at the correct amounts and banking.In between the small jobs, I was to familiarise myself with the software and practise before I could be given any work concerning that. 3. 2 Supervisor assi stance My supervisor adequately explained all duties and responsibilities before I undertook them. The first question before doing anything was an enquiry as to whether I had done any such thing. If I answered in the negative, I was shown how to do it. I would then attempt the same job under her watch until I had perfected my work In cases were computer use was required, a different document altogether would be opened for the sake of demonstration.A supervisor was always ready to help if I did not understand anything. As this is a small company, help was easy to find as my slowing down would also affect the other operations. My supervisors were quick to explain and guide through new processes especially those that involved going to NURS, going to clients and going to Company registration. I would receive office calls whenever I spent more time than usual. During the first days in the office, I would also get momentary calls just to check on progress or if everything under control 3. 3 Qualities needed and qualities gainedVersatility and flexibility were needed to succeed in this position as I would be tossed into any work. This meant I would have to be a receptionist, or an accountant, or the driver so adaptation and was needed. There was much work to do in the office so I had to be quick to catch onto the job as I would often receive crash courses to do a new task. In a job where there were had no fixed duties, and work to do decided on each morning, it was critical to grasp the concept quickly. The job also called for an ability to work without supervision as there was a lot of work to be done between the three services offered by the company.There was a need to be organised and to ask questions to do with more clarification to get an understanding as soon as a task was given in order to curb backlog. The amount of work to be done was much so that made round the clock assistance rather impossible. Time keeping was also very critical. We all depended on each other as one persons slow delivery affected everyone. There was a need to pay attention to detail when doing accounts so as to come up with the correct financial statements and prevent reworking which would waste time.Ten client companies would expected their returns to be calculated every second month so each company had specific time slots for doing their books which had to be maximised in order to prevent a rush job being done or eating into another companys time. Fluency in English and articulation was a needed quality because there were clients to talk to, going to the Registrar of Companies and calls to be answered when the clerk/receptionist was not around. Qualities gained during the process included the ability to think on my feet, tenacity, responsibility and team working.Concerning the ability to think on my feet, jobs done outside the office required decisions to be made quickly if things did not go according to plan this needed one to exercise discretion and take contro l without having to call the office first. Thinking on ones feet required the ability to reason carefully and objectively. Over time, I developed tenacity. It became apparent that not only did the job call for work to be done, but to be completed on or before time. Working after hours became normality and not burdensome and neither was it something to complain over.The key was to understand the importance of completing a task before the next day, regardless of working hours. Honesty and responsibility came with the job. Whenever personal resources were used in incurring company expenses, they had to be accounted for. This called for keeping of receipts and disclosing the corrected amounts actually spent in order to qualify for a refund. These expenses also had to be incurred wholly towards the company and not be mixed with personal expenses. Every business can only achieve its goals through teamwork.Work was passed from one person to the other as processes were interlinked. The cler k and I did most of the primary work- capturing and organising files and it had to be understood by the next user of the information. Having done my part for the day, I would not sit around as others worked but pitch in to also help in order for the task to be completed. ? 4. 0 SPECIFIC JOB INFORMATION 4. 1 Daily Responsibilities There were no specific daily responsibilities given as work arose as and when needed but there were things that became routine, for example filing, faxing and photocopying.The other jobs included capturing invoices and receipts into the accounting system, checking if receipts and invoices had been entered into the system, helping to separate receipts into different expenses and banking. Accounting Capturing accounting information from invoices was a daily task. Expenses had to be separated into cost of sales, company expenses and capital expenditures. That done, a list of all transactions entered would be printed and cross-checked with the corresponding rec eipts as an internal check on capturing all expenditure and at their correct amounts.Every month end, tax return forms were filled out and withholding tax charges calculated. For those companies which took the liberty to calculate their own taxes, their figures would be matched with those in the tax tables to ensure consistency. The difficult part of this was working with companies that pay employees through commission as they had a different way of calculating applicable charges. Bank reconciliation at the end of each month was a required duty.The task was to go through a monthly bank statement, reconcile the figures with those in the cheque book, adjust for unpresented cheques, account for stop orders and total the bank interest charges for the month. After that the money drawn out for personal use would be calculated for drawings. Filing The first thing upon receipt of files from a client was to sort them out in chronological order. This made it easier to account for the dates on transactions as the date would not be changed with each receipt, it also made it easier to find a missing receipt or to look fo r a query on the receipt if they were in order.The filing work included the tax returns that would come from NURS, documents from the clients in the form of bills, contracts and agreements made between the client and the firm. For withholding taxes, each company had a separate filing place for rental withholding taxes and employee withholding taxes. Printing, copying and faxing Accounting involves a lot of printing, faxing and photocopying. The responsibility assigned was to do exactly that. It was of utmost importance to make sure that the company had one file while the client also had another copy. BankingThis involved drawing up cheques for clients, having been given the due amounts, fill in cheque deposit slips whenever a client made a payment via cheque, signing and accounting for the cheque in the company books before going to the bank to deposit it. This also involved cashing some cheques and depositing them in the respective employee accounts at the end of the month for salaries. 4. 2 Other responsibilities Messenger Jobs that were done outside the office included fetching files with clients receipts and invoices for the month and returning them, submitting and collecting returns forms to NURS, getting clients to stamp taxes due forms.Being a messenger also involved following up on company or business name reservations with the Registrar of Companies. The other tasks at the Registrar of Companies were submission of forms for the change of directors and the transfer of ownership of a firm. All paperwork generated from this would be copied and sent to the concerned client Office jobs Part of the office odd jobs was answering the phone when the person responsible was not available. This would involve taking messages and answering for where the required person was, putting through phone calls and answering whatever questions a cl ient had about the business.When clients arrived before their appointed time had to be attended and entertained until their attendant returned. This was achieved by preparing refreshments and chatting up the client, sitting them comfortably and continuous reassurance that the required person would be with them. Ensuring office security involved locking up doors and cabinets, closing windows, switching off the air conditioners by the last person to leave the office. 4. 3 Knowledge from course work Three years of in the University of Botswana has come with grasping many skills and concepts.Some proved necessary, other premature and some skills use stood out more than others. Knowledge from Accounting Information Systems learnt in BIS309 was the most used and hence the most helpful. It offered a foundation to be able to use any accounting software. BIS309 also helped because it dealt with the daily running of business and how to enter daily transactions into the books of accounts, the separation of bills and invoices and how to create a debit or credit note. BIS309 also included how to account for a refund, how to add an account into the list of accounts.Most accounting now is done by software so the ability to use software and the knowledge of the way around the software was an added advantage Knowledge of basic accounting and bank reconciliations was taught in Financial Accounting I (ACC100) and it offered know how on entering costs into books of accounts and drawing up bank reconciliations and treating unpresented cheques. Some clients, being new, lacked adequate accounting information. This amounted to missing receipts and invoices, misnumbered invoices, missing bank cheques or narrations to the cheques.In order to deal with this one had to work backwards from the bank statement to find missing figures and asking for rough estimates for jobs done. Incomplete Records aught in Financial Accounting II (Acc200) was a useful resource. For the purpose of separation of business costs into cost of sales and expenses Introduction to Cost Accounting (ACC201) was very useful. Some business incurred expenses that had to be charged to their cost of sales, not costs of running the business, for example the cost of delivery, the cost of assembly, etc.One company was a delivery company and conducted trade by going to South Africa and taking goods for delivery into Namibia, the cost of the job did not only include fuel to travel to South Africa but it included the drivers accommodation and food and the cost of toll gates. Dealing with these expenses was leant in Managaemnt accounting applications ACC303. Final accounts are drawn at the end of each month and they have to be drawn up according to the formats in the accounting standards.Knowledge of accounting standards and presentation formats was acquired in Auditing I (ACC301) and Financial Accounting II (ACC 300. ) Upon the calculation of taxes for individual employees, calculating the gross taxes, doi ng a bank reconciliation, comparison of figures, checking if all receipts had been entered Microsoft excel was used. BIS 205 dealt with the primary use of computers and plugging in formulae. General Education Courses dealt with the use of computers and communication.Businesses require a lot of communication and etiquette. Gec 121,introduction to Computers was useful for the purpose of using email, Introduction to Communication (GEC111 and 112) helped in articulation and Introduction to Rhetoric and Public Speaking (GEC 364) helped in building confidence and addressing people. For the sake of company registration, the difference between a company and a business grasped in Introduction to Company Law (LAW351) was a critical tool in knowing the difference, lest the two be wrongly interchanged.This difference was also critical whenever capturing expenses, keeping in mind that sole traders were not separated from the business and withdrawals made were charged as drawings. 4. 4 Beneficial things to have learnt It would have been very helpful to have gone through an introductory lesson in tax so as to understand the format, the applicable tax figures had and to fill in a tax from with understanding. Most of the workings in tax were done out of memory, having been briefed on before but with no adequate understanding as to why they were done that way for example amounts exempt from tax and the calculations of allowable deductions.Cash flow Statements are part of the final accounts drawn up at the end of the month. This was also something learnt on the job but without full comprehension of what exactly to be done and what to be done. 4. 5 new skills acquired The reservation of a company name and creation of a shelf company is one of the stand out skills I acquired on the job. A lot of companies open new branches, since Botswana is a developing country and there is positive economic growth, many businesses and companies are being opened as a result and know how in reserv ing a name and registering a business has become a crucial tool that one may use as an agent.In learning how to reserve company names and creating shelf companies, it was inevitable that I had to learn how to change directors of a company. Some companies do not immediately operate upon been granted approval or even fail to start, these companies can then be taken over by other persons. Forms for changes in directors of a company are retrieved from the Registrar of Companies website. The website hosts many forms that can just be downloaded and printed without necessarily collecting them from their offices. I learnt how to collect a tax return form. These forms are collects directly from NURS.A tax return form has to types, one being for VAT and the other being income tax. The person collecting the tax returns forms has to have knowledge of their Tax Identity Number. Other small skills acquired include- Calculation of PAYE. Pay as You Earn tax is calculated using the tax tables. Each income has a specific tax matched to it and those that go beyond the normal amount have a specific extra amount to apply. How to register a company for tax. The form is collected from NURS and it contains various areas to be filled out including the type of business, the name of the business.The bank needs to also certify that an account by that person exists. How to fax and photocopy. This was part of daily office work. No knowledge of such skills had been possessed before. How to use Quickbooks. This was the accounting software used by the company. Knowledge of Pastel Accounting and the use of Microsoft in Accounting were the only prior knowledge. Most companies use Quickbooks so this is a relevant skill upon job search at the completion of the degree. How to use office stationery properly. There is some stationery designed for office use that we fail to use properly.Documents need to be filed neatly and in an orderly manner. That said, learnt how to align a paper before punching, refill staples and to use the various types of files. ? 5. 0 Conclusions and recommendation 5. 1 Career goals versus industrial attachment The Industrial attachment surely did bring some perspective. The daily work in accounting is significantly different from the theory learnt in school. Day to day accounts is routine and very simple. Within a short period of time, one begins to know the routine of recording and creating financial statements at the end of the year.That said, I realise now that accounting needs to be supplemented with other courses, for example ACCA, CFA, CIMA, etc. These professional courses give one the ability to review policies placed by the business in their accounting. They also help one to become more marketable in the industry and prevent the boredom inherent in most office jobs with routine tasks. Looking at the clientele of the business, there is a dire need for accountants and for people to learn to be accounts smart. Most companies do not even have a cl erk and most small businesses do not have an accounts department as the owner does everything and the results nd up being very poor. I have also come to realise that the lack of consultancy and knowledge of cost versus revenue makes some businesses fail or not realise their full potential as much is taken from the business without replacement via drawings. That said, may career goals really have changed and I would not want to end up sitting in the office, day by day, drawing accounts for people, but instead to give advice on running a business and creating strategies that work. I would like to move into explaining accounts to business owners and creating strategies for the purpose of cost reduction and ensuring longevity in a business.Clients constantly complain about the return on their taxes, some do not even know what it means or how it is calculated and are always disgruntled when they see an accountant coming through. Clients therefore need tutorials in the accounting field so that they just do not accept anything or begin to distrust their accountants. 5. 2 derivations from the attachment Two stand out lessons were derived from internship, the first being that university education alone does not fully equip one for the work environment one needs a bit of experience.The second lesson being, there is a lot of ignorance concerning accounting in Namibia, to the point of business owners doing their own book-keeping. This comes from a lack of appreciation of the role of accounting in business. Concerning the equipping by the University, there is not enough room for doing accounting practically. There are too many courses from other faculties that students are encouraged to take up in their first year, which leaves little room for proper accounting courses in the degree.The result is that most accounting is taught in a rush manner without adequate understanding and the result is that students cram without grasping concepts fully. This became apparent on the ca lculation of a business daily expenses. In the examples given us in school, the figures are already summed up and apparent, most of the work involves drawing final accounts, but in businesses, final accounts are drawn up only once a month. The recording of a business daily expenses is critical and needs to be given attention in the foundation courses of the degree.Concerning ignorance of accounting , most businesses have no accountant and do not keep the relevant information used in drawing up accounts. The use of interns is also a wide spread normality among those who wish to have some form of book-keeping in their business. However, interns are fresh from university and often make mistakes. This results in backlogs during work as some of the books have to be redone. 5. 3 most significant learning experience The most significant learning process was that on the importance of teamwork. Business processes are intertwined that each person relied the other person.Slacking was therefore intolerable as it affected everyone elses progress. That said, I learnt to rely on other people, and to become a person to be relied upon. I also learnt to value the contribution of other people and the vitality of making a significant contribution in a team. 5. 4 self-evaluation The key strengths I possessed for this job were adaptation and quick-learning. I understood whatever work was assigned to me in a very short space of time. There was a lot of tossing around involved in the job as I had no specific responsibilities, this meant I had to be versatile and ready for anything.The ability to think quickly and summon best judgement in a rash situation was very useful when running errands and things would not go according to plan or clients were late. This required changing things or rearranging with a client on my own without calling the office first. The ability to work without supervision and being self-motivated was an added advantage. Because of the lack of space, I shared the office with the other company branch of Dotaka Investments called Coverage Insurance. This meant I had no round the clock supervision in my work. I however managed to complete all my work before time or on time.Being reliable is another quality I possess that the executive director would allow me to run errands for her with her car while she would be in the office. She relied on me to represent her well wherever she sent me on her behalf. Dress was no problem for me as I made sure I was clad formally and presentable each day. Articulation and fluency in English was an added quality as well that enabled me to win over clients and explain to them adequately what we required of them. im formal. time keeping My time keeping in the morning was not the most efficient.Most of the time i was not punctual to work and i would arrive a little bit after time. I however compensated for this shortfall by personally working during lunch or working late. 5. 5 recomendations for improvement in the organisation Great Advisory Services needs bigger office space. During this period of attachment, there were five employees sharing two rooms. This meant that the main office had three employees which is too large a number for a small space. The room became crowded to the point that clients would notice and either mention in a joking manner or just showed unpleasantness.The company vision has to be printed and stuck on the wall and be used in company stamps. I only knew the vision when I had. A company vision helps in boosting employee morale by showing them that whatever they are doing is contributing to the achievement of the vision. Grievances in the company need to be addressed. There were matters that were swept under the carpet even though they were important. There were times were there would be some tension in the office or gossip over another person over things that were not properly stipulated yet could be solved with a sit down meeting.There needs to be an investment towa rds the training of employees. An accounts consultant was employed by the firm for enquiries sake. However, his availability was after hours which could go on till midnight this was not an efficient way of working. The problem can be overcome by putting one of the accountants through an ACCA program. Also the clerks work was not up to standard as most of it had to be redone. Employee training should also be in answering calls, using appropriate register as there was a tendency for employees to use an incorrect tone or a colloquial term in a formal set-up.

Letter from Birmingham Jail Essay

The Letter from Birmingham Jail written by Martin Luther fag is striving to soundify the regard for an action that is orchestrate and nonviolent. It also talks rough the Black bulk and their possibility to recreate to disorder and civil disobedience and magnates own frustrations with church building whom he thought as non doing the duties and responsibilities that people of God should do. Martin Luther fag does non want violence to ensue. He just wants to implement or make amendments to the existing equitys of the country and the ruling of the Supreme Court in 1954 to be observed.According to King, an individual has the moral responsibility to not succeed or observe rightfulnesss that are unjust (King 1963). The mass action does not break the law beca use a law that is not chastely remunerate is not really a law. The laws are made to protect the citizens of the grunge and not to be used for punishment and degradation of the people. The pitch-black people of Americ a were willing to do what it takes to claim their legal and moral rights that are rightfully theirs. They will do this preferably without violence and through amicable means.If they are not allowed to express their sen cartridge clipnts, consequently they would resort to a more uglier scenario. If these needs of the black Ameri set ups will not be addressed soon, thither will be chaos and violence since the people have so many emotions and frustrations that are pent up inside. A similar write up of civil disobedience nooky be found in precedent readings. One such reading is Chief Seattles Oration wherein he talked about the relationship of the people and mother earth. It talks about the primaeval Americans as a minority range and the violence that has occurred between his race and that of the white people.He elevates his people in that oration by construction that the Euro-Americans were also to be blamed for the violence because he recalled a time when the white man drove their forefathers further into the west. The Native Americans want intermission to reign in the land. The same with the Letter from Birmingham Jail, Oration talks about resorting to violence if the rights of the people will not be respected and the law wold choose to persecute them instead. They would rather have peace but it is the persecution of the law that forces them to resort to violence.The law that is observed by the whites is said to be morally unjust because it discriminates against minorities instead of protecting them. This justification of moral action that is seeming(a) in the two previous works mentioned is also evident in Platos Crito. This is a dialogue that will justify the decision of Socrates to retain in prison despite the fact that he was wrongfully impeach of doing something that he did not do. Plato made a distinction between the just laws in which Socrates obeyed by staying in prison and the morally wrong demeanour of those who accused him.As can be see n from the previous readings, the laws that man has created can be morally unjust for those who are disadvantaged like the black Americans and the native Americans or Indians. Every man has the right to defend himself when he no longer sees the rules to be morally just. Just like King said in his letter, rules were made for the protection of all and not for the inner(a) few. If people cannot fight for their rights as human existences and are being persecuted, then they have no choice but to defend themselves through the use of violence.The only difference that can be seen from Birmingham Jail is that Socrates opted to stay in prison and not fight against the authorities. He did not feel the need to resort to violence because he was following the just law of not escaping in prison. Kings cerebrate for the civil disobedience is being written in letter through a type of reasoning that is inductive. If the government will not respect the rights of the black Americans and not learn t o them even through protests of peaceful means, then violence will be used against them. There are universal rights that all people can appeal to.These are the basic rights of man to live, freedom of speech and grimace and many others. There are certain rights that are dictated by the state and culture to protect certain aspects of society. But these laws should not kick downstairs the rights of the people. The laws will become morally unjust if the rights of the people will be stepped on or become endangered. It is true that rights and laws can be in conflict. Thats why there is a need for the world, especially the governments of countries, to find out to the people regarding changes in the law just like the letter of Martin Luther King Jr.

Development of an Enterprise Resource Planning System Essay

Riordan Manufacturing Inc. is a global plastics manufacturer that was founded in 1991 and employs 550 people. They have since expand to three locations in the U. S. and wizard in China. Due to these expansions the guild is right off experiencing communication and fulfilling issues. Each frame of rules demand to be connected to the others in order to mitigate the tracking and productivity as intimately as communication in the midst of bodys. We have been asked to develop a jut to implement a trunk to connect any of the people and locations into one enterprise system that tout ensembleow perish the company access to instruction from any location at any period.This memorandum covers our plan to discover this conclusion for Riordan Manufacturing Inc. Statement of Scope and Goals Riordan Manufacturing has requested that an ERP (Enterprise Resource Planning) be veritable and used in the San Jose, California Albany, Georgia Pontiac, Michigan and Hangzhou, China bui lt in beds. The goal of this ERP r container is to stream line the manufacturing, distribution, and lineage management systems across totally plants and to use altogether one system. The sweetly proposed system give give Riordan Manufacturing a wealth of opportunity to grow its business and sustain the customers that it has already.The new system go out assist the company in obtaining the goals that it has set out with in its missions statement by providing solutions for its customers. Each of the four Riordan Manufacturing offices is utilizing different softw be programs to manage their manufacturing, distribution, and enrolment. This type of environments provides very little functionality. The efficiency of this is also whelm because apiece(prenominal) plant in essence is not communicating with each other over one system. exclusively of this makes it difficult to track accurately inventory, generate meaningful reports, respond to the information requests from stakeho lders, and to make important decisions. Riordan Manufacturing needs an integrated solution that will provide real-time access to entropy for reporting, inventory, and distribution. The scope of the jut out is as follows * A document that identifies particularized mold of the software that the company wishes to be implemented across the board as well as its dates for execution and go live plan.Detailed work out plan to monitor and track the progress of the writ of execution * A communication plan so that status, upcoming withalts, milestones, and other general information discharge be shared with the propose team as well as the stakeholders. * Risk assessment in order to identify any issues that may arise by dint of out the bemuse and have a calamity plan established before these issues arise. * An easy to use end exploiter environment will be implemented. * All modules of the ERP system will be tested prior to implementation* End users will be educate in the use of t he system and all modules before implementation. Technical and end user documentation will be created and finalized before implementation. * Process and adjectival documentation will be created and finalized before implementation * All tending and support responsibilities will be assigned to those who will manage subsequently implementation We will also hold a post implementation meetings and have evaluate the project implementation prior to the close of the project (Apollo Group, 2012). Support Measures for Success We believe it is important to track success in steps.We will be using Microsoft Project as a project management tool. This will give us the ability to track costs, labor, time and resources to ensure that the project is passing play as planned and also to crawl in if there are any issues in any of these areas. Our goal is to add up the project in on time and within budget spot lock away meeting all of the requirements for a successful implementation. Success is a n ongoing goal and the focus of measure needs to be taken even after the project has been completed to unsure that choices made during the implementation still producing profit.Changes made need to be made during the support phase if superfluous functionality is compulsory. Adding more locations or applications to the system may also require fixing the measurement standards of success. Summary of Project Feasibility To determine the feasibleness of this project a number of factors must be considered, the first being the economic feasibility. Economic feasibility takes into consideration the overall cost of implementation and forethought of the ERP system. It asks the questions of rather there be any cost savings by implementation of an ERP?Can be ERP increase the revenue for Riordan? And over time, will investment into the ERP decrease (OBrien & angstrom unit Marakas, 2009)? In general, it must justify that the overall cost of the ERP give an adequate return of investment (RO I) back to Riordan (Motiwalla & Thompson, 2009). Next operational feasibility is looking at rather Riordans infrastructure dirty dog currently handle the demands of an ERP system. Then if not, changes are going to have to be made to those systems some that the implemented ERP flock lick successfully.Also, it looks at the proposed ERP and rather it fits the business model of Riordan (OBrien & Marakas, 2009). Finally, technical feasibility has to be looked at, to determine if current technology raise solve the problems extend by Riordan (Motiwalla & Thompson, 2009). Proposed Systems Requirements List Some of the system requirements needed to improve the functionality of Riordans raw material and finished product tracking appendage are as follows (OBrien & Marakas, 2009) * desegregate the process at all facilities to track raw material coming into them.So purchasing can order material in a more efficient manner. * Unify the process at all facilities to monitor the pr oduction directs at each plant so management and sales can plan time to come strategies. * Unify the process at all facilities to give real-time inventory control so management can better plan and organize inventory control. Determination of Requirements The aspects that will ensure the information required for this project is gathered successfully are knowing who should be involved, what questions to ask, formulating a plan, and deciding on the mode of delivery.Every stakeholder needs to be identified and contacted for needed user requirements. Once the stakeholders have been identified creating a list of questions needing to be answered will assist in planning and determining the delivery method. Stakeholders can review the questions prior to their monthly stakeholder meeting. The different types of deliveries are system observation, interviews, questionnaires, document review, or Joint Application Development (JAD) sessions. Information gathering techniques will be used to det ermine the users needs.Based on these needs the abstract ERP system can be designed and implemented. The following techniques will be used to gather information needed on the current process system observation, interviews, questionnaires, document review, and Joint Application Development (JAD) sessions. Because much of the manufacturing, distribution, and inventory management are gathered through manual process, a system observation and interviews will be handled all at once to document the entire process and system throughout each location.Observing system usage will give great insight into who is using the system and how they are using it. System observation includes manual processes such as comparing shipping documents to scheduled orders receiving report. Stakeholders to be contacted for requirements will be contain to the following roles with Riordan Manufacturing segment of order shipping team, member of sales department, member of manufacturing team, truck drivers, shippi ng area supervisor, member of receiving area team, receiving clerk, and inventory clerk. A questionnaire is a cost-effective way of gathering additional supporting information.This method of gathering requirements will be used for truck drivers because they are on the road. The use of an online format for the questionnaires to be completed will be the most successful. During the system observation, interview, and questionnaire phase a list of current documents used will be compiled. These examples will be reviewed for information needed for the proposed ERP system. Prototyping Another everyday method uses documentation but at a noble level and combines with a process of rapid design and testing of a works model of a solution. This method is called prototyping.This method is very beneficial because it part withs the users and stakeholders to operate how their requirements will be used to produce the system process. Taking the high level requirements and turning it into a user int erface that is visual to the user and is a working prototype to see how it will flow. This allows for interaction and can turn some requirements into different solutions and determine which requirements are mandatory and which ones are going to be optional. It provides a more real feel for what the system process will look like and allows for visual confirmation that this is what the company is looking for (Owens, 2009).List of Confirmed Requirements As it stands now the companies most civilise location is the San Jose office. The ERP that is residing in that location should be adapted throughout each other location. Along with this the installation of a VoIP system which will allow for a more flowing form of vocal communication between the company and its customers. It also allows the sales team or anyone who is outside the office to connect and accept phone calls even when not on site. All of the locations should have a software upgrade from the current to Microsoft Office 2010. gravel points should be installed so that each department sees only the information that is necessary for their use. This access should only be granted through the technical IT staff after being approved by their specific supervisor. All of the operating systems should be upgraded to Windows 7 because of the smooth use with all of its programs. Reporting should be done either using SQL or Microsoft doorway to allow for customized reporting and integration of reports made for each department (Apollo Group, 2012).