Doe Season Andys Epiphany - 820 Words

The process of finding out who one is can be very turbulent and confusing. Through growing up one goes through so many different changes in terms of ones personality and deciding who they are and what they want to be. The little girl in David Kaplans Doe Season goes through one of these changes, as do many other adolescents confused about who they are, and finds out that there are some aspects of a persons identity that cannot be changed no matter how hard he/she tries. brbrAndy is a nine-year-old girl who doesnt want to grow up to be a woman. When she talks of the sea and how she remembers her mother loving it and how much she hated it is a clue that she prefers to be a boy. The sea is symbolic of womanhood and the forest is†¦show more content†¦Mac then talks to her about gutting a deer and it makes her think about how it would feel if someone did that to her. Two times during the story Andy sees deer. One time when she is gathering firewood and another when she takes a wa lk on her own. The reason she is able to see these deer is because the deer dont think she poses any threat. Due to her feminine nature, the deer can tell that she is a girl and dont think she means to do them harm. This is what leads to Andy toShow MoreRelatedDoe Season855 Words   |  4 PagesDoe Season In the short story Doe season, David Kaplan creates a character named Andrea, who would rather be called Andy. Doe Season is not simply a story about a young girl’s hunting trip with her father and friends. During the few days that Andy is on the hunting trip, she takes an incredible journey trying to find out who she really is. Usually, hunting deer is an event reserved for young men and their fathers. Yet, it is through this outing that Andy experiences a rite of passage into womanhoodRead More Doe Season: Andys Epiphany Essay1007 Words   |  5 Pagesof finding out who one is can be very turbulent and confusing. Through growing up one goes through so many different changes in terms of ones personality and deciding who they are and what they want to be. The little girl in David Kaplans quot;Doe Seasonquot; goes through one of these changes, as do many other adolescents confused about who they are, and finds out that there are some aspects of a persons identity that cannot be changed no matter how hard he/she tries. Andy is a nine-year-old girl

Lost Generation - 2335 Words

Jack Kerouac and Ernest Hemingway represent their inner state and feelings at the time they lived through their novels. Ernest Hemingway corresponds to the â€Å"Lost Generation† of 1920’s and Jack Kerouac corresponds to the â€Å"Beat Generation† of 1950’s. Both of these generations were after wars. It is not coincidence, wars make people devastated and lost. People tried to overcome problems and pain through literature and music. Writers put all their emotions on the paper, musicians wrote songs, which described the hard time they had. These two generations produced the most talented writers of our days. For us it seems that there was no big deal to write such openly, but if we try to go back to the time of these authors, we will understand how†¦show more content†¦I’d just tromper you with everybody. You couldn’t stand it† (p.62). Jake is lost; he could not fully realize himself as a normal man. This problem means that he co uld not have sex, he could not marry, and finally he could not have a normal family with children. All of these problems made him get drunk often, as alcohol helped him to forget about problems for a little time. Once, Robert Cohn asked him: â€Å"Don’t you ever get the feeling that all your life is going by and you’re not taking advantage of it? Do you realize that you’ve lived nearly half the time you have to live already?† and he answers, â€Å"Yes, every once in a while.† (p.30). So, alcohol was an escape from his problems and he said: â€Å"Under the wine I lost disgusted feeling and was happy† (p.150). When he is drunk, life seems better and easier. But when he wakes up next morning, he regrets it, but he never tries to change his life, he just accepts it as it is. Hemingway presented Jake and Brett to portray people with lost believes and nothingness. Both of them accepted their lives as it was and did not try to change anything. H emingway is not optimistic about the future, for him and his characters the meaning of life is lost. Similarly to Hemingway, Kerouac shows readers how people wanted to escape reality, as to forget about war young people traveled across the country in order to find the lost meaning of the life and have fun. Kerouac chooses a different path and describes the characters of theShow MoreRelatedThe Lost Generation844 Words   |  4 Pagesmen experienced the let down affiliated with the war, and discovered there fight for admiration and loyalty led to nothing more than a expulsion of lost values, thus leading to the â€Å"lost generation.† The lost generation was a group of writers who gained much popularity and grew in their literary expansion post WWI from 1918 through 1930. (Lost Generation) Prior to enlisting in the war, Americans were promised an upbringing of patriotism and honor for serving one’s country. They found returning homeRead MoreThe Story Of The Lost Generation1661 Words   |  7 Pages Brodie Wiener PIB LA 10 Period 3 Hensley 3 April 2015 The Story of the Lost Generation Living an spontaneous, carefree life like the characters in The Sun Also Rises do sounds like fun but it isn t what it seems. Ernest Hemingway writes a piece of literature that when looked upon through a new historicist critical perspective exposes the underlying truth and an uglier reality that is normally suppressed presents itself. New historicist criticism in a nutshell is arguing that the literature isRead MoreThe Personal Struggle Of A Lost Generation1482 Words   |  6 PagesStruggle of a Lost Generation Ernest Hemingway, author of The Sun Also Rises uses a variety of settings in order to show various characters attitudes regarding life, which in turn exemplifies their stance as a lost generation. The main character; Jake, amongst other characters, suffers drastic changes in life which affect his overall outlook. After the world war all of the characters now view the world as a dark place filled with fleeting happiness, which shows how they are a lost generation. By writingRead MoreThe Lost Generation By F. Scott Fitzgerald974 Words   |  4 Pagesexplain the struggles that people have to deal with. Both Fitzgerald and Hemingway were part of what is called the Lost Generation. The Lost Generation was a group of American writes who moved to Europe because they believed that America had lost all hope and could never be fixed. In the â€Å"Lost Generation† by Kate O’ Connor, she says that, â€Å"The accusation, ‘You are all a lost generation,’ referred to the lack of purpose or drive resulting from the horrific disillusionment felt by those who grew upRead More Paris in the 1920’s – â€Å"The Lost Generation† Essay1084 Words   |  5 PagesParis in the 1920’s – â€Å"The Lost Generation† Between the end of the First World War and Hitlers seizure of power a cultural explosion occurred in Paris that altered our notions of art and reality and shaped our way of viewing the world ever since. In the 1920s, Paris became the undisputed international capital of pleasure and was regarded as the cultural and artistic center of Europe with a reputation for staging one of its most glamorous eras, as well as some of the most spectacularRead MoreLost Generation vs Beat Generation2771 Words   |  12 Pagesthis paper I would like to take a closer look at Jack Kerouac’s novel On the Road, in context of the Beat Generation, in comparison to Ernest Hemingway, the leader of the Lost Generation. This paper tries to show the differences and the agreements between the two literary streams and how it influenced the two particular authors. Therefore, the paper starts with a definition of the Lost Generation and Hemingway in particular, and then I will try to deal with di fferent aspects of Jack Kerouac’s novelRead More Lost Generation in Hemingways The Sun Also Rises Essay example1515 Words   |  7 PagesLost Generation in Hemingways The Sun Also Rises      Ã‚   In the words of Herbert Hoover, Older men declare war. But it is youth that must fight and die. And it is youth who must inherit the tribulation, the sorrow and the triumphs that are the aftermath. War disfigures and tears away precious lives. Its horrors embed themselves like an infectious disease in the minds of the survivors, who, when left to salvage the pieces of their former existences, are brushed into obscurity by the individualsRead More In Our Time and the Lost Generation Essay1356 Words   |  6 PagesOur Time and the Lost Generation Ernest Hemingways In Our Time is a true representation of his lost generation for the simple reason that all generations are eventually lost as time goes by. Hemingway focuses on a generation he knows about, his own. It becomes apparent throughout the novel that Hemingway is deconstructing the world without overly using vast amounts of description. All of the â€Å"messages bring the reader to an understanding of a generation, the lost generation that appearsRead MoreThe Lost Generation Analysis920 Words   |  4 PagesThe Lost Generation was a time of sadness and remorse the authors used these emotions in their literature. It was a time period after World War l when people came of age and started to not be serious since they realized that life is so short. It also reflected in literature like Fitzgerald, T.S Eliot, and Ernest Hemingway. It was like a slap in the face and people didn’t see it coming, so there was a momentous time of shock. The Lost Generation was more than a n accumulation of materialistic itemsRead MoreLost Generation Theme745 Words   |  3 PagesThe Lost Generation and Camaraderie Created by War Rats scuttling around. Lice crawling everywhere. Diseases spreading like wildfire. Imagine living in conditions like this for weeks on end. Add bullets constantly whizzing past, bombs being dropped, poison gas permeating the air, and this is the reality for soldiers in the trenches, and the men in All Quiet on the Western Front. Paul, the narrator and a German soldier, along with fellow classmates, join the army after being persuaded by their

The Reagan Tax Cuts and Foreign Policy - 1442 Words

The Reagan Tax Cuts and Foreign Policy During the 1980s President Ronald Reagans (our 40th president from 1981 to 1989) domestic policy of a substantial tax cut led to greatly increased economic prosperity for our country. During Reagans administration marked changes were made to the tax code and economic statistics showed a major change for the better. However, at the same time, the Democrats controlled the Congress and continued increased spending against Reagans wishes. The Joint Economic Committee stated that an across-the-board tax cut was not new. In the 20s the Mellon tax cuts were implemented by Secretary of Treasury Andrew Mellon during the Administrations of Hoover, Harding, and Coolidge. In the 60s Kennedy introduced†¦show more content†¦In November of 1986 President Reagan confirmed reports that the United States had secretly sold arms to Iran. He stated that the goal was to improve relations with Iran, not to obtain release of U.S. hostages held in the Middle East by terrorists. Later in November, Attorney General Edwin Meese discovered that some of the arms profits had been diverted to aid the Nicaraguan contra rebels--at a time when Congress had prohibited such aid. An independent special prosecutor, former federal judge Lawrence E. Walsh, was appointed to investigate the activities of persons involved in the arms sale or contra aid or both, including marine Lt. Col. Oliver North of the National Security Council (NSC) staff. In May 1989 North was tried and convicted of obstructing Congress and unlawfully destroying government documents, but his conviction was subsequently overturned. Reagan ordered the bombing of military targets in Libya in 1986 in retaliation for its role in international terrorism. His policy of reflagging (flying the U.S. flag on) Kuwaiti oil tankers and providing them with a U.S. naval escort in the Persian Gulf led to clashes with Iran in 1987. President Reagan during his administration sought to improve relation with the Former Soviet Union, and foreign relations did improve greatly. Reagan and Gorbachev paved the way to the end of the cold war. They accomplished this by means of Summit Conferences. Several of these conferences were held from 1985 to 1987.Show MoreRelatedEssay about The Reagan Tax Cuts And Foreign Policy1376 Words   |  6 Pages The Reagan Tax Cuts and Foreign Policy nbsp;nbsp;nbsp;nbsp;nbsp;During the 1980s President Ronald Reagans (our 40th president from 1981 to 1989) domestic policy of a substantial tax cut led to greatly increased economic prosperity for our country. During Reagans administration marked changes were made to the tax code and economic statistics showed a major change for the better. However, at the same time, the Democrats controlled the Congress and continued increased spending against ReagansRead MoreWhat Was The Reagan Revolution?1337 Words   |  6 PagesStudent number: 1530575 PP1070: Introduction to American Politics What was the ‘Reagan Revolution’ and in what ways did it â€Å"change the course which American politics had followed since the 1930s†? Presidents of the United States are expected to lead the country and find solutions to its problems, but the chances of being allowed to do marginal political steps are negligible and success is rarely accomplished. Ronald Reagan was the president successful in bringing fundamental change in American politicsRead MoreThe Heart Of Reagan s Foreign Policy867 Words   |  4 PagesWhen Ronald Reagan to the oath of office on January 20, 1981, he called upon Americans to â€Å"begin an era of national renewal.† In response to the serious problems facing the country, both foreign and domestic, he asserted his familiar campaign phrase: Government is not the solution to our problem, government is the problem. His dream was to make America the beacon of hope and freedom for those who do not have freedom. Reagan advanced domestic policies that featured a lessening of federal governmentRead MoreEssay on Ronald Reagans Courage 731 Words   |  3 Pagesstand up against politicians? To f ight for what you believe in and what you think would benefit the United States of America? It takes courage. Ronald Reagan has that courage, not only did he stay true to his beliefs and ideas, he accomplished them within his presidency. He believed people should be less dependent on their government. Reagan asked citizens to Begin an era of national renewal during his inaugural address. He also declared, Government is not the solution to our problem, governmentRead MoreRonald Wilson Reagan Took Office On January 20Th, 1981.1667 Words   |  7 PagesRonald Wilson Reagan took office on January 20th, 1981. Reagan served from 1981 to 1989. He served two terms and was president from 1981- 1989. President Reagan defeated Jimmy Carter in the 1980 election and Walter Mondale in the 1984 election. He ran his first campaign mostly on President Carter s shortcomings and failures. His campaign slogan was, Are you better off than you were four years ago? His other slogan was, Lets make Am erica great again. This clearly shows that his campaign strategyRead MoreThe Anti Epidemic Of Hiv / Aids909 Words   |  4 PagesMany Americans embraced a new conservatism in social, economic and political life during the 1980s, characterized by the policies of President Ronald Reagan who took office in 1981. Often remembered for its materialism and consumerism, the decade also saw the rise of the â€Å"yuppie,† an explosion of blockbuster movies and the emergence of cable networks like MTV, which introduced the music video and launched the careers of many iconic artists, this lead to a rise in drug abuse, crime aggravated by illegalRead MoreRonald Reagans Domestic and Foreign Affairs Essay1728 Words   |  7 Pages I have decided to write my research paper on the topic of Ronald Reagans Domestic and Foreign Affairs. The reason that I choose this topic was because I have always been personally interested in Ronald Reagans time in office and the national crisis he had to de al with. Reagan was awesome when it came to foreign policy because he knew how to negotiate with foreign leaders and their countries to get what he wanted. There were several instances during his time in office that he had the chanceRead MorePresident Reagan Essay797 Words   |  4 PagesChloe Carr Professor Blodgett History 271 May 14 2013 Social Darwinism Shaping Reaganomics Ronald Reagan made many economic decisions that supported his beliefs in Social Darwinism throughout his presidency. Social Darwinism is considered to be the ideas of struggle for existence and  Ã¢â‚¬Å"survival of the fittest,† a term coined by Herbert Spencer in order  to justify social policies. Over time the individuals with superior biological characteristics will dominate populations that this superRead MoreTax and Reagan1575 Words   |  7 Pagesdown by inflation, foreign policy turmoil and rising crime rate, the nation was troubled by the late 70’s. Due to this many Americans were ready to embrace a new conservatism in social, economic and political life in the 80’s. In the 1980 bid for President, Reagan won the Republican nomination after two failed attempts in 1968 and 1976. Although Ronald Reagan once held Democratic views, he grew more conservative and he official took the side of the Republicans in the 1960’s. Reagans domestic viewsRead MoreEssay Ronald Reagan1177 Words   |  5 PagesRonald Reagan had a very successful life. He was the 40th president of the United States (1981-1989). He was an actor for 30 years before he became involved with politics and starred in more than 50 movies. Reagan was born on February 6, 1911 in Tampico, Illinois. Reagan was raised by his traveling shoe salesman father John Reagan, and his mother Nelle. John was an alcoholic and was saved from the Great Depression by the Works Progress Administration. Reagan was strongly influenced by his mother

Character Analysis Of King Lear - 963 Words

A Child King At first glance, King Lear appears to be simply a selfish man who loses his wealth, his mind, and his life in that order. Sure, he learns a lesson, but it does not do much good because both he and his daughter, Cordelia, die before really making amends. In fact, most everyone dies before really getting anything good done. So why did Shakespeare bother writing this play? Well, Shakespeare was well known for having a deep understanding of mankind and portraying that understanding in a subtle, yet masterful, way. If one was to look deeper into the character of Lear they would find that his fatal flaw was not really selfishness, that was simply a symptom of his true issue. King Lear is not just about a man who dug his own grave†¦show more content†¦It is not until he is left out to the storm that he realizes how truly powerless he is. He screams to the sky and attempts to command nature ordering â€Å"Blow, winds, and crack your cheeks! rage! blow!† and †Å"all-shaking thunder, Smite flat the thick rotundity o the world! Crack natures moulds, an germens spill at once, That make ingrateful man! (3.1)† It is the equivalent of a toddler’s temper tantrum, and has about the same amount of effectiveness. However, this shows Lear just how ridiculous he truly is; for the first time readers see him begin to acknowledge others and, eventually, himself. He has finally realized that he is not some god-like ruler, he is a deeply flawed child who has caused all of his misery himself. Sadly, it is this sudden realization that marks his death. Lear’s death scene shows the greatest contrast between the child he was at the beginning of the play and the man he has become as he can finally see, in a sense. He finally recognises those around him, both literally and figuratively. He sees that Caius is actually Kent, but he also realizes that Kent has been thoroughly loyal to him despite Lear banishing him in rage. He sees that Goneril and Regan have never seen him as anything more than a means to gain wealth and, in turn, scarcely acknowledges their death. And, most importantly, he sees that Cordelia truly loved him and that she - in her love for him and constant loyalty - is not his lesser or even equal, but his better. HeShow MoreRelatedKing Lear Character Analysis1258 Words   |  6 Pagesrespect and honesty is expected. Yet to the demise of many of the characters this expected attitude is only portrayed through a few of them. When this attitude is not portrayed it is not looked upon as odd or out of character it is almost normalized. The king goes mad, Kent’s breaking of a stereotype, Gloucester is naà ¯ve nature, Edmunds superb manipulation, and the fool is the most knowledgeable of all. The first is the king. He goes mad, completely loses all sense of sanity. â€Å"Nature’s aboveRead MoreKing Lear Character Analysis796 Words   |  4 Pages In the play King Lear by william Shakespeare, Lear decides to give up his throne and retire because of his age. Lear decides to divide his kingdom between his three daughters because he has no heir to the throne. Before splitting the country up, Lear asks his daughters to tell him how much they love him and only then will the receive their part of the kingdom. His eldest daughters, Goneril and Regan, shower their father in insincere flattery trying to show their affection. In contrast his youngestRead MoreKing Lear Character Analysis714 Words   |  3 PagesIn Act III scene 7 of Shakespeare’s King Lear, Gloucester returns to his castle after secretly guiding Lear to safety. Gloucester hoped to avoid any confrontation by Cornwall and Regan, but his son Edmund, betrayed him and revealed the information. When Gloucester finds Regan and Cornwall, they accuse him of being a traitor. They a re both enraged that he has disobeyed their orders by helping Lear who was just kicked out during a terrible storm. After some interrogation by Regan, Gloucester justifiesRead MoreKing Lear Character Analysis1511 Words   |  7 PagesA character study written of a mortal man full of unpredictable mental illnesses and insanity can be as confusing as a thing to write as the thoughts within his very own mind. King Lear had a mind that could be compared to a light switch. His emotional states change from one extreme to the other with just that flip of the switch. Lear had a vast need for power and control; this combined with his temper and enormous selfishness created room for many mental outbursts. Best stated by Henry Hudson (1911)Read MoreKing Lear Character Analysis1222 Words   |  5 Pagesâ€Å"Obey thy father† (King Lear III-IV 75). What that means is, to honour your father.Edmund, who broke a sin by dethroning his father Gloucester and, as a result Edmund was slain by his brother Edgar. Next, King Lear was betrayed by his three daughters. During act I, scene IV, Lear said. â€Å"Degenerate bastard, I’ll not trouble thee. Yet have I left daughter.† (Lear I IV 242-243). This advises us that King Lear will not be bothering Goneril as Goneril is promptly an extraordinary character. Goneril breaksRead MoreKing Lear Character Analysis1196 Words   |  5 Pageswritten play, King Leir, published on May 15, 1594. In the play, the single father, King Leir, was betrayed by his two oldest daughters as he realizes that they do not love him. â€Å"He fled the land, and sailed to Gallia, there to seek some comfort of his youngest daughter Cordeilla, whom before he hated† (Holinshed: Chronicles). Out of all of his children, he favored his youngest Cordeilla due to her â€Å"motherly† personality of caring and love for him. Shakespeare’s version of King Lear is very similarRead MoreA Comparative Analysis of the Characters of King Lear and Hidetora526 Words   |  2 Pagesin human history dont just resurface in critical analysis but are also given new life when channeled through modern media. This is well-exemplified by legendary Japanese filmmaker Akira Kurosawas 1985 epic, Ran. The highly regarded and high-budgeted film, based on William Shakespeares 1606 play King Lear, demonstrates the power retained by the original play even when dramatically recontextualized. Indeed, in a comparative discussion of King Lear and Hidetora, his counterpart in the Kurosawa filmRead MoreEssay on Character Analysis of King Lear600 Words   |  3 PagesKing Lear, the protagonist of the play, is a truly tragic figure. He is driven by greed and arrogance and is known for his stubbornness and imperious temper, he often acts upon emotions and whims. He values appearances above reality. He wants to be treated as a king and to enjoy the title, but he doesn’t want to fulfill a king’s obligations of governing for the good of his subjects. Similarly, his test of his daughters demonstrates that he values a flattering public display of love over realRead MoreKing Lear and the Genre of Tragedy Essay960 Words   |  4 Pagesof the hero. Written between 1604 and 1606, ‘King Lear’ falls into the genre of tragedy, depicting the destruction and downfall of the main character (Abrams). The play centres on Lear, an aging king who, in his retirement, decides to divide his kingdom between his three daughters while retaining the title and privileges of being king. However, King Lear’s actions lead to the destruction of his family, tearing up his kingdom and creating a war. ‘King Lear’ is a tragedy as it follows the codes and conventionsRead MoreWilliam Shakespeare s Othello And Timon Of Athens1259 Words   |  6 Pages Of the many people to have critiqued King Lear, A.C. Bradley arguably does the most through job as seen in Lecture VII and VIII of his work Shakespearean Tragedy. In Lecture VII, Bradley begins by discussing the similarities King Lear has to Shakespeare’s other works including Othello and Timon of Athens (245-246). For instance, in Othello, Iago reminds of Edmund and Othello’s trickery reminds us of the deceitfulness of Gloucester. Additionally, the scene where Othello watched Iago and Cassio

Owl City †Ocean Eyes free essay sample

A few weeks ago I heard Owl Citys smash hit, â€Å"Fireflies,† on the radio for the first time. It was the unfamiliar sound of a kind voice complementing a mass of electronic instruments. I quickly fell in love. Owl City is the pseudonym for Adam Young, a 23-year-old Minnesotan who has unexpectedly taken over the pop charts. His first single, â€Å"Fireflies,† has a synthpop beginning similar to the Postal Services â€Å"Such Great Heights,† and is a ballad about seemingly random things such as lightning-bug embraces and disco balls. But if you listen closely to some of these tracks, youll notice the theme of sleep deprivation. Young began making music in the basement of his parents home in the dead of night; he struggled with insomnia, hence the nocturnal animal in his stage name. You can hear this theme in â€Å"Vanilla Twilight† (â€Å"I lie awake/I miss you/Pour me a heavy dose of atmosphere†) and â€Å"Fireflies† (â€Å"Leave my door open just a crack/Cause I feel like such an insomniac†). We will write a custom essay sample on Owl City – Ocean Eyes or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Owl Citys mass teenage appeal may be due in part to his references to the suffering caused by sleeplessness, a common issue among many strung-out adolescents. While the lyrics may seem a bit depressing, the melodies are nonetheless uplifting. But if you cant relate to insomnia, perhaps youll identify with Youngs love anthems, like the gentle duet â€Å"The Saltwater Room,† sung with newcomer Breanne Duren. And if youre in the mood for a faster rhythm, try â€Å"Dental Care† or â€Å"Tidal Wave.† So how did this music industry novice score a spot on Billboards Top 10 and the number-one slot on iTunes? Perhaps its because radio listeners are tired of the repetitive club singles from Britney and Gaga or the self-loathing alternative tracks from Nickelback and Shinedown. Thank goodness Young never fell asleep on those nights, because he has produced a little dose of electronic optimism.

Association of Certified Fraud Examiners

Question: Discuss about the Association of Certified Fraud Examiners. Answer: Introduction: There have been observed various cases frauds in companies wherein the employees have been found to be involved in misappropriating the business assets. For example, a worker of IKEA was found to be misappropriating companys cash by way of diverting the money from customers refund account (McMenamin, 2008). The study of Association of Certified Fraud Examiners (ACFE) based on the fraud cases experienced in the past reveals that most of the employee frauds are found in the areas such as billing, payroll, and cash payments and receipts (Peel Holland, 2016). Therefore, the management accountant should verify the internal controls in these areas appropriately paying special attention to the authentication mechanism. In the present case, the management account is of the suspicion that the supervisor is involved in diverting the business assets for personal use. In this connection, the management accountant should inquire about the suspected circumstances rigorously and endeavourer the collect conclusive evidences based on which it could be proved that the supervisor is actually involved in misappropriation of the company assets. For this purpose, the management accountant needs to go through the internal control processes and identify the loopholes therein (Coenen, 2009). Each step of the processes that the supervisor is concerned with should be checked with at most care reviewing the authentication procedures and other aspects. The assets that could be diverted for person use should be identified and the concerned authority responsible to take care of such assets should be inquired about. Primarily, the assets such as cash and inventory are more vulnerable to misappropriations, thus, the management account should pay adequate attention on verification of the internal controls in relation to these assets (Coenen, 2009). Lismore Manufacturing Company Cost of goods manufactured schedule for the quarter, march 31 Particulars Amount Amount Direct material used 378,000.00 Direct manufacturing labor 480,000.00 858,000.00 Factory Overhead Indirect materials used 84,000.00 Indirect manufacturing labor 186,000.00 Property taxes on manufacturing plant building 28,800.00 Depreciation of manufacturing equipment 264,000.00 Miscellaneous plant overhead 135,000.00 Plant utilities 92,400.00 790,200.00 Total Manufacturing Cost 1,648,200.00 Add: Beginning WIP 140,400.00 Less: Closing WIP 171,000.00 Cost of goods manufactured 1,617,600.00 Lismore Manufacturing Company Cost of goods sold schedule for the quarter, March, 31 Particulars Amount Amount Cost of goods manufactured 1,617,600.00 Add: Beginning Finished Goods 540,000.00 Less: Closing Finished Goods 510,000.00 Cost of goods sold 1,647,600.00 The costs which are included for inventory valuation are direct material and conversion cost. The conversion cost includes direct labor and manufacturing overheads. The other costs such as selling and distribution and administration overheads are charged to the income statement as period cost. In the present problem, the inventoriable costs are direct material ($378000), direct labor ($480000), indirect material ($84000), indirect labor ($186000), property taxes on manufacturing plant building ($28800), depreciation of manufacturing equipment ($26400), plant overhead ($135000), and plant utilities ($92400). The period costs are Salespersons' company vehicle costs ($12000), depreciation of office equipment ($123600), general office expenses ($305400), and marketing distribution costs ($30000) (Needles, Powers, and Crosson, 2010). The schedule of cost of goods manufactured is of $1,617,600, which indicates the total cost incurred by the company in manufacturing activities. The cost of goods manufactured is adjusted for the beginning and ending inventory of finished goods to get the cost of goods sold. For example, if the cost of goods manufactured is $1,617,600 and finished goods inventory at the beginning and at the end is $540,000 and $510,000 respectively, then the cost of goods sold would amount to $1,647,600 (1,617,600+540,000-510,000). The cost of goods sold is then taken to the income statement and deducted from the total revenues to get the gross profit. For example, if the total revenues are $2,000,000, then the gross profit would amount to $352,400 ($2,000,000-$1,647,600) (Needles, Powers, and Crosson, 2010). Budgeted manufacturing overhead rate Description Department 100 Department 200 A. Budgeted manufacturing overheads (Given in Question) 57,500.00 62,500.00 B. Budgeted Hours 4000 8000 C. Rate per hour (A/B) 14.38 7.81 Journal Entries for Deptt 100 S.No. Particulars Debit Credit 1 Material control account 110,000.00 Account payable 110,000.00 2 WIP control account 32,500.00 Manufacturing overhead control account 7,500.00 Material control account 40,000.00 3 WIP control account 52,500.00 Manufacturing overhead control account 11,000.00 Wages payable control account 63,500.00 4 Manufacturing overhead control account 17,250.00 Lease payable control account 16,250.00 Utility control account 1,000.00 5 WIP control account 11,500.00 Manufacturing overhead allocation 11,500.00 Total cost of Job A Description Department 100 Direct materials used 32,500.00 Direct manufacturing labor 52,500.00 Indirect manufacturing labor 11,000.00 Indirect materials used 7,500.00 Lease on equipment 16,250.00 Utility 1,000.00 Manufacturing Overheads allocated (800 hrs*14.38+300 hrs*7.81) 13,843.75 Total Cost 134,593.75 The most important factor that determines the overhead allocation base is the cost driver. The cost driver causes the cost to change for a product or service, for example, in a labor intensive company; the cost is primarily driven by the labor hours. In same way a machine intensive company finds the costs being driven by the machine hours. Further, the ease of measurement is also one of the crucial factors that need to be taken into account while determining the cost allocation base (Heisinger and Hoyle, 2016). Computation of Equivalent Units Material Conversion Completion percentage 100% 60% Units manufactured 75000 75000 Normal spoilage 3000 3000 Closing WIP Equivalent units 14500 8700 (14500*60%) Total Equivalent Units 92500 86700 Calcualtion of Cost Per Equivalent unit Material Conversion Total Opening WIP 25,000.00 10,000.00 Cost added during period 113,750.00 55,027.50 [40020+(40020*37.5%)] Total cost 138,750.00 65,027.50 Cost per Equivalent unit 1.50 0.75 2.25 (1.50+.75) Therefore, cost per equivalent unit is $2.25 Production cost worksheet Description Units Cost per unit Total Units completed 75000 2.25 168,752.16 Spoilage 3000 2.25 6,750.09 WIP ending (Only material cost incurred till now) 14500 1.50 21,750.00 Under process costing the cost accumulation is done for a production run, while under job costing the cost is accumulated in relation to a particular job order. The cost accumulation in the job costing is more detailed and specific for a particular job, whereas, in process costing, the cost is accumulated for all the jobs running in a production run (Garrison, 2012). Since, the cost accumulation of various jobs can be done at a time under process costing; therefore, the cost accumulation becomes easier than the job costing method. However, it should be noted that both the methods such as the job and processes costing are applied in different manufacturing organizations. For example, a construction company may use job costing, but it may not be perfect for biscuit manufacturing company (Garrison, 2012). References Coenen, T.L. 2009. Expert fraud investigation: a step-by-step guide. John Wiley Sons. Garrison. 2012. Managerial Accounting 11E W/Dvd. Tata McGraw-Hill Education. Heisinger, K. and Hoyle, J. 2016. Assigning Manufacturing Overhead Costs to Jobs. [Online]. Available at: https://catalog.flatworldknowledge.com/bookhub/reader/4402?e=heisinger_1.0-ch02_s03 [Accessed on: 18 August 2016]. McMenamin, J. 2008. IKEA worker accused of giving himself fake refunds. [Online]. Available at: https://articles.baltimoresun.com/2008-09-10/news/0809090107_1_samaroo-ikea-refunds [Accessed on: 18 August 2016]. Needles, BE., Powers, M., and Crosson, S.V. 2010. Financial and managerial accounting. Cengage Learning. Peel Holland. 2016. Employee Fraud in the Workplace. [Online]. Available at: https://www.peelholland.com/news.html?n=employee-fraud-in-the-workplace- [Accessed on: 18 August 2016].