Building a Peanut Butter and Jelly

Building a Peanut Butter and Jelly Free Online Research Papers Nutty spread and jam sandwiches might be one of the most famous sandwiches that rings a bell once the inquiry is posed, â€Å" What was your preferred sandwich growing up as a child† Many may not realize that the source of this PBJ sandwich presently can't seem to be resolved. In any case, what is known is that in World War II officers where given Peanut margarine and jam in their food proportions. Many state that the fighters joined the nutty spread to the jam since that made it simpler to eat. This sandwich is currently eaten by many, youthful and old. There are six simple strides to make and appreciate this sandwich. To start with, you should locate the correct bread. White bread is customary yet it isnt tough and the jam drenches through. What's more, white bread is incredibly prepared and needs nutrients why not make this flavorful and sound? Multigrain includes its own flavor that supplements the pleasantness of the jam and nutty spread. Entire wheat is most beneficial alternative. Ensure the bread is 100% entire wheat flour, not 100% improved entire wheat flour. Next, pick your nutty spread. Youll need to settle on stout or smooth. Stout can regularly be more earnestly to spread, as it can tear the bread. In any case, it includes a decent crunch. At that point, pick your jam. Basic choices incorporate grape jam, strawberry jam or raspberry jam. The daring may picked apple jam. In the interim, get a decent measure of nutty spread on a blade or spoon (this sum shifts with your own inclination) and spread it out uniformly onto one of the cuts of bread. Wipe any remaining nutty spread from the blade onto the second bit of bread. Next before long, Scoop some jam onto the other cut of bread. Once more, the sum is up to you, yet if all else fails, utilize less instead of something else. Jam will in general crush out the edges and trickle in the event that you utilize excessively. Make a point to spread the jam uniformly. Following, delicately press the two cuts of bread together. Continuously put the nutty spread side on the jam side on the grounds that the jam will tumble off. At last, cut your sandwich. This could be down the middle transversely into two consistent triangular cuts, fifty-fifty over the shorter width into two square shapes, into fourths both of these bearings, or into the same number of pieces as you wish. One more thing-since nutty spread is clingy; youll need a tall glass of milk or a glass of water to help wash your sandwich down. Examination Papers on Building a Peanut Butter and JellyPersonal Experience with Teen PregnancyThe Spring and Autumn19 Century Society: A Deeply Divided EraThe Hockey GameResearch Process Part OneMarketing of Lifeboy Soap A Unilever ProductCapital PunishmentHip-Hop is ArtWhere Wild and West MeetEffects of Television Violence on Children

Beauty When the Other Dancer Is Thy Selfby Alice Walker Essays

Excellence When the Other Dancer Is Thy Selfby Alice Walker Essays Magnificence When the Other Dancer Is Thy Selfby Alice Walker Paper Magnificence When the Other Dancer Is Thy Selfby Alice Walker Paper The essay,† Beauty: When the Other Dancer is simply the Self† by Alice Walker is about self-acknowledgment, and that world is about the decisions we make, just as what we make it to be. The exposition takes us from the outer existence where looks are everything, to the inside world, where looks are just a piece of her genuine self. At two years old and a half, Alice Walker shows that she is extremely certain about her magnificence, when she needs to go to the reasonable with her dad, and she says to him, â€Å"Take me daddy. I’m the prettiest†. She likewise shows that she isn't just totally mindful of her looks, however that she is sure of her capacities, Easter Sunday,1950. On that specific morning, she felt that â€Å"everyone was appreciating her delightful dress†, Alice likewise states â€Å"that it isn't her dress they respect ,yet it is her soul they adored†. At eight years old years old, she is shot in the eye, by her sibling, with a B. B. , firearm while they were playing cattle rustlers and Indian. The occurrence leaves an adorable and extremely splendid and active young lady, with a crushed feeling of self excellence. She no longer observes that she’s splendid, or that she has an enchanting character, all she presently observes is the deformation to her eye. Where she was doing great in school, she is currently doing inadequately. Her companions cause her to feel embarrassed when they ask â€Å"what isn't right with your eye†. She at that point becomes â€Å"the young lady who doesn't raise her head. She doesn't appeal to God for sight, rather she petitions God for magnificence. As a high schooler she goes to her sibling Bills house in Boston. He and his better half comprehend that her deformation makes her vibe disgrace and dejection, and they take her to the neighborhood clinic. There the white glob is expelled by a specialist. The deformation is incompletely gone, yet at the same time every last bit of her indignation isn’t settled. In spite of the fact that she currently â€Å"raises her head once more† and every other thing become all-good for her. At 27 years old, Alice Walker is presently a spouse, mother and creator. Indeed, even as an effective grown-up, she battles with the genuine importance of excellence. Her dread died down when her kid was not as barbarous in her genuineness as youngsters are well-suited to be. At the point when her girl said to her â€Å"Mommy Theres a world in your eye† Alice Walker’s sentiments of excellence changed. Her girls acknowledgment causes her to feel â€Å"joyous† and â€Å"happier than she’s ever been in her live’. This second turns into her revelation. Her snapshot of abrupt acknowledgment and her inclination acknowledged at last. She is entire once more, at long last in contact with the artist with in herself. She has moved from outside to inward in understanding that magnificence was not only a physical thing. She has moved from youthfulness to development, and from being insignificant odds and ends of herself, or a divided self to being an entire self. She got total with the acknowledgment and acknowledgment of what her identity was. She currently cherishes her eye as she understands that it has shown her of disgrace, outrage and inward vision. Her upbeat closure is that with the acknowledge she has experienced passionate feelings for herself once more. The brilliant confronted artist. Excellent, entire and free. Refrain from â€Å"As† by Stevie Wonder (Verse 1) As around the sun the Earth knows she’s spinning And the rosebuds know to blossom toward the beginning of May Just as despise knows adores the fix You can rest your brain guarantee That I’ll be cherishing you generally As now can’t uncover the secret of tomorrow But in passing will become more seasoned regular Just as everything is brought into the world new Do I realize what I state is genuine That I’ll be cherishing you generally

20 Jokes That Only Book Lovers Will Get

20 Jokes That Only Book Lovers Will Get Everyone loves a good joke, especially if theres a hint of insider knowledge involved. Thats why weve compiled 20 of the best jokes weve found that only book lovers will get. Feel free to share these with fellow literati, because as E.E. Cummings once said, The most wasted of all days is one without laughter.via GIPHYHow does Voltaire like his apples?Candied.Why did the comma break up with the apostrophe?Because it was too possessive.Jay Gatsbys car was a real hit with the ladies.What makes Civil Disobedience such a great essay?Thoreau editing.What would you find in Charles Dickenss pantry?The best of thyme, the worst of thyme.Why did the reader give up on Pride and Prejudice?The characters were too Austentatious.How can you get an A on everything?Commit adultery in a 17th-century Puritan town.Why do writers often feel cold?Because theyre surrounded by drafts.What is Holden Caulfields favorite childrens show?My Little Phony.What do you say to comfort the grammar police?There, their, theyre.Why is John Milton terrible to invite to game night?Because when hes around, theres a pair of dice lost.Why are you unable to make reservations at the library?Because theyre completely booked.What did the librarian tell Shakespeare when he tried to put the newest New York Times Bestseller on hold?No holds, bard.What do you call 2000 mockingbirds?Two kilo mockingbird.How did the high school music teacher create controversy?He had his students read band books.What do you get when you mix alcohol and literature?Tequila Mockingbird.Why was Shakespeare cold after his camping trip?Now is the winter of our discount tent.How did John Green break his ankle?The fault in our stairs.Why is a books plot so important?It builds character.What do pregnant women and apostrophes have in common?Theyre prone to contractions.via GIPHY

The Theme Of Individualism In Kate Chopins The Awakening

To Rebel or Not To Rebel, That is the Question Nineteenth century, a century that urged women to attain a sense of self awareness and dignity. The Awakening, published in 1899, was labeled as morbid, disagreeable, and vulgar, which then went through a massive controversy that led to the book being widely condemned. â€Å"Modern critics praise The Awakening for its daring treatment of traditional gender roles as they were defined at the turn of the century, and for its exploration of a womans search for self-fulfillment.† states Suzanne D. Green. Kate Chopin deliberately uses the theme of individualism vs. society to explain how the protagonist (Edna) rebels against society while incorporating still incorporating her antithesis, Madame†¦show more content†¦Mr.Pontellier certainly did not agree about her decisions but that did not stop Edna from pursuing what makes her happy. Unlike most women at the time, Edna refuses to conform to simply being a housewife. Edna tells Madame Ratignolle, â€Å"I would give up the unessential; I would give my money, I would give my life for my children; but I wouldn’t give myself.† indicating that even in the early stages of her awakening she had accounted herself more pretentious than society proclaims. At the end of the story Edna stands by her word by ending her life due to the level of unhappiness she was feeling. A housewife of those times would have simply lived her life unhappy and suffered until she possibly couldn’t. Edna on the other hand, chose to take actions into her own hands and take control of what is to happen in her life resulting in her suicide. On the contrary, Adele viewed motherhood and being a wife as the single handedly most important role in a woman’s life. When Edna was distressed she wanted to do something to fix the problem where on the other hand Adele would simply u se the piano to sooth her soul and relax herself in order to overcome the anger that is at that time bypassing her. Not only does Chopin use Edna and Adele’s views to contrast them, but also physically describes them as opposites. Edna is described as a sticking woman that is captivating â€Å"Mrs. Pontellier’s eyes were quick and bright; they were a yellowish brown, about the color ofShow MoreRelatedResearch Paper on Kate Chopin and the Feminism in Her Works2066 Words   |  9 PagesLicano 1 Maria Licano Mrs. Hummel Ap English 08 27 April 2012 Kate Chopin: Feminism in Her Works â€Å"Love and passion, marriage and independence, freedom and restraint.† These are the themes that are represented and worked with throughout Kate Chopin’s works. Kate Chopin, who was born on February 8, 1851, in St. Louis, was an American acclaimed writer of short stories and novels. She was also a poet, essayist, and a memoirist. Chopin grew up around many women; intellectual women that is. ChopinRead MoreKate Chopin s The Awakening1198 Words   |  5 Pageswoman’s freedom is the driving force behind Kate Chopin’s contextual objections to propriety. In particular, The Awakening and â€Å"The Story of an Hour† explore the lives of women seeking marital liberation and individuality. Mrs. Chopin, who was raised in a matriarchal household, expresses her opposition to the nineteenth century patriarchal society while using her personal experiences to exemplify her feminist views. Katherine O’Flaherty, later Kate Chopin, was born to Eliza and Thomas O’FlahertyRead MoreThe Awakening Ednas Suicide1304 Words   |  6 Pages Edna’s Victorious Suicide In the iconic debated novel â€Å"The Awakening†, Kate Chopin’s novel takes place in the Victorian Era, which is in the 19th- century, similarly the novel was published in 1899. Edna is depicted as a woman longing for more, a woman who was looking for more than just a life of complacency and living in the eyes of society. The story uses Edna to exemplify the expectations of women during this era. For example, a woman’s expression of independenceRead MoreNurse2025 Words   |  9 Pagesâ€Å" Common Themes Found in Kate Chopins Short Stories Kimberley J. Dorsey Stevenson University English 152, Writing About Literature 152-OME1 Charlotte Wulf November 14, 2010 Abstract Many of Kate Chopin’s short stories share the common themes of female oppression. The females in her stories are trying to find a way to escape their oppression and have a sense freedom and individuality. TheyRead MoreThe Awakening By Kate Chopin1188 Words   |  5 PagesJanuary 2016 The Awakening Essay In The Awakening, Kate Chopin ends the novel in a vastly different way than most authors would have at that time with her main character, Edna Pontellier, committing suicide by drowning herself. If one were to isolate this ending without any context whatsoever, it would feel tragic and depressing; however, the events leading up to her death actually explains to the readers her spiritual reassessment and moral reconciliation, both of which being themes significant to

Humans are known to all mostly be social creatures, it is...

Humans are known to all mostly be social creatures, it is their nature.Various things come from being social, and one very important thing would be civilization, our society. Citizens rely on their society for various things such as relying on each other for support during hard times to keeping their community’s crime rates down. However, what if the society was to crumble and fall because the citizens weren’t strong for an unknown reason? Society is only strong if the citizens who make it up are strong. What would happen then? The community would fall apart and shatter, like a plate being dropped from a high height. The citizens of this nation rely on having a society. With that being said, shouldn’t the citizens of a community do†¦show more content†¦First off, we have to ask, why do families jump to getting a divorce so quickly?Divorce has occurred within months after the marriage, however, how does this occur? According to the website Lovepanky, that deals with divorce, divorce occurs mostly because of lack of communication. If divorce occurs just because lack of communication, that must mean that couple did not try that hard to fix what they had. Marriage should be a more significant event than people make it out to be.However, how could we, the citizens of this nation, make it so that marriage isn’t a joke but rather a very serious arrangement? One of the various things we could do is simply require marriage counseling, depending on the situation. The problem with this generation is that we give up on things to easily. Once a couple was asked after 43 years of marriage how they stayed together for such a long time and then the woman stated â€Å"We were born in a time when if something was broken we would fix it not throw it away.†(procon.org). Their generation treated marriage like it wasn’t a joke, so the outcome of the marriage was not a joke either. Thus, if couples required marriage counseling before having a chance of fulfilling a divorce, the rate of marriages that would not work would go down because theShow MoreRelatedThe Divorce Of A Divorce941 Words   |  4 Pagesanymore. When they are unable to maintain their marriage, their solution is to choose is divorce. Divorce, is defined as, the legal dissolution of a marriage by a court or other competent body. In today’s society, divorce is more normal than ever before due to unhappy marriages. The effects of the divorce are emotional effects, financial problems, and direction to an improved lifestyle. When it comes to divorce there s so many emotions that are being effected in the situation such as depression, happinessRead MoreDivorce : The Divorce Rate1662 Words   |  7 PagesThe divorce rate, while fluctuating over time, has reached high percentages lately. As Coltrane and Adams posit, the high divorce rates are due in part to the fact that the expectations of marriage are high in high esteem. When it does not work out, people are anxious to try again to find the perfect partner. Divorce is what allows people that opportunity (Coltrane and Adams p. 201). However, the intricacies of divorce are complicated. Much of the conversation of divorce is focused on fault andRead MoreDivorce And The Divorce Process1471 Words   |  6 Pagesthe subject of divorce, it became very apparent that the stressors leading up to divorce, the entire legal process, adjusting to life afterward and everything in between, left little more than devastation in its wake. By and large, divorce is incred ibly taxing on several fronts. We will discuss the emotional ramifications of divorce for spouses and children, what environmental factors contribute strongest to the dissolution of marriage, what percentage of marriages end in divorce, and the estimationRead MoreThe Divorce Rate Of Divorce1123 Words   |  5 Pagesrelationship, therefore they choose divorce, which is one of the solutions to cope with problems between husband and wife. Furthermore, most people think carefully before they get marriage. However, the divorce rates trend to continually increase nowadays, thus it might be argued that divorces can be taken place easier than the past. In the United States, researchers estimate that 40%–50% of all first marriages, and 60% of second marriages, will end in divorce. Divorce has always been present in AmericanRead MoreThe Issue Of Divorce And Divorce Essay1672 Words   |  7 PagesIt is common gossip that half of marriages end in divorce. But this gossip is more true t han most would assume. One in every one hundred marriages in North Carolina as well as a genuine half of marriages across the United States end in divorce and, according to Jennifer Lansford, â€Å"50% of American children will experience their parents’ divorce† (140). This rate of separation is essentially a heads-or-tails on marriages to determine whether or not they will work out and if a child will be affectedRead MoreDivorce And Its Effect On Divorce2098 Words   |  9 PagesThe memories of divorce have never been more sorrowful to any age group than the children of divorced parents. Although a couple’s marriage vows usually include the phrase â€Å"till death do us part,† about half of all marriages end up in divorce (â€Å"Divorce†). The reasons for divorce could be very simple as well as they could be complex. Some reasons for divorce are adultery, simple arrogance, dishonesty, insecurity, domestic and sexual abuses. In some situation d ivorce may provide relief from theRead MoreThe Divorce Cycle : The Children Of Divorce986 Words   |  4 Pagesinterested in the topic: consequences in divorce. Being a child of divorced parents is something I have always thought about and how it will effect me later in life with my relationships. I wonder if I am more likely to have a divorce as well because my parents had one. I have found a couple articles that talk about this topic one titled, Understanding the Divorce Cycle: The Children of Divorce in their own Marriages and the another titled, Effects of Parental Divorce on Marital Commitment and ConfidenceRead MoreEffects Of Divorce On Children And Divorce1460 Words   |  6 PagesIn today’s world, most people accept divorce or separation as a way of life. Parents are unaware or do not understand the damage it can have on their children. However, in some instances, it is better to get out of an abusive relationship because that can be as toxic as divorce. On average, 50% of children who are born with married parents, will experience divorce before the age of 18 (Children and Divorce Baucom, 2010-2017). Along with divorce statistics, 40% of children in America are raisedRead MoreDivorce Rate And Divorce Rates1224 Words   |  5 PagesDivorce rate also known as divorce demography, which is the study of demographic factors that impact divorced as a social phenomenon, the divorce demography can clearly evaluate and reflect the marriage stability and happiness index of certain countries or area and that is the reason why data statistics of divorce rate is important. According to ONS (Office of National Statistics), the divorce rate has not been that low since 1974, when it was 0.9%. The number of divorces in 2014 was declined toRead MoreDivorce Effect On Children : Divorce1825 Words   |  8 PagesApril, 2016 Divorce Effect on Children Divorce seems to become more and more common nowadays. Divorce can be a simple or complicated process depending if children are involved. This process can have negative and positive effects in a child s life. A divorce is the legal process of a marriage coming apart. A divorce with children involve cost more and takes about eleven months for the marriage to end. The majority of the divorces happening in the United States involve children. Divorce has different

Financial Performance Analysis Free Essays

ABSTRACT Financial Performance: A subjective measure of how well a firm can use assets from its primary mode of business and generate revenues. This term is also used as a general measure of a firm’s overall financial health over a given period of time, and can be used to compare similar firms across the same industry or to compare  industries or sectors in aggregation. Methods of Financial perfomance Analysis: Ratio Analysis: This is the method in which the ratio between two or more variables related to the business is compared. We will write a custom essay sample on Financial Performance Analysis or any similar topic only for you Order Now There are many ratios used to analyze financial statements: Liquidity Analysis Ratio: For example, the net working capital ratio is calculated between net working capital and total assets. †¢ Profitability Analysis Ratio: For example, return on assets ratio is calculated between net income and average total assets. Profit margin ratio is calculated between net income and sales. Earning per share is calculated between net income and number of outstanding shares. †¢ Activity Analysis Ratio: For example, asset turnover ratio is calculated between sales and average total assets. Inventory turnover ratio is calculated between cost of goods sold and average inventories. Capital Structure Analysis Ratio: The most important ratio is debt to equity ratio, which is calculated between total liabilities and total stockholder’s equity. †¢ Capital Market Analysis Ratio: For example, dividend ratio is calculated between annual dividends per common share and market price of co mmon stock per share. All these ratios are collectively used to carry out the financial analysis of business to assess growth, profitability, and solvency of a business. Remember that ratio analysis is as important as horizontal and vertical analysis and must not be overlooked. How to cite Financial Performance Analysis, Essay examples

Accounting Policy And Discretionary Accrual â€Myassignmenthelp.Com

Question: Discuss About The Accounting Policy And Discretionary Accrual? Answer: Introducation The impairment testing of all intangible and tangible assets are dealt with International Australian standard 136 that requires assets should not be carried at amount that is excessive of recoverable amount. The objective of this standard is to ensure that assets are not carried at more than value of their recoverable amount. This particular standard for asset impairment is applicable for the general purpose of financial report of entities and requiring entities to prepare their financial report according to part 2M.3 of the corporation act. In order for meeting this particular objective, it is required by organization when there exist any potential for asset impairment, then all the assets within the scope should be tested for impairment (Bhasin 2015). At each reporting date, an entity is required to make the assessment about the indicator of impairment of assets as per the standard. Assessment by entity would be done by gaining information from both internal and external sources. S ome of internal sources involve physical damage to assets, internal restructuring and any obsolescence. On other hand internal sources are adverse changes in economy, marketing and technology, changes in the market interest rates, net value of assets higher than market capitalization and legal environment in which entity operates (Arnold et al. 2016). The application of IAS 136 is provided to all assets excluding: Deferred tax assets Investment in property that is carried at fair value Inventories Insurance contracts assets Assets that arise of generates from employees benefit Agricultural assets that assets carried at fair value Assets generating from contracts of construction Noncurrent assets that are held for sale Financial assets Application of IAS 136 is mostly to the following assets: Machinery and equipments Goodwill Assets that are carried at revalue amount Intangible assets Buildings and lands The assets impairment loss other than goodwill is decreased or they do not exist might be indicated by some internal as well as external informational sources. Some of internal changes might be favourable and significant changes in the performance or use of assets and external conditions might be positive change in the assets value and market conditions. Previously recognized impairment loss of assets is reversed if there is improvement in recoverable amount since the recognition of last impairment loss. Therefore, it can be said that any favourable changes in the market conditions and with passing of time, there cannot be recognition of an impairment reversal. The carrying amount of assets should be more than the adjusted carrying amount of assets when there is recognition of an impairment reversal. Such amount would have been determined if there were no previously impairment loss. Their arises the need to review residual value of assets, it useful life and amortization and deprecia tion method. The reversal of impairment loss for goodwill is specifically prohibited by IAS 136 (Chaibi et al. 2014). Assets recoverable amount is the greater of its value in use and fair value less cost to sell. Carrying value of assets is compared with their recoverable amount for measuring the impairment. Amount that is obtained from selling an asset between willing parties in an arms length transactions by reducing the disposal cost is fair value less cost to sell. Determination of fair value in use for assets has a hierarchy that is established by IAS 136 (Gordon and Hsu 2017). On other hand, present value of future cash flows that is derived from cash generating unit of assets is referred to as value in use. There is no need for entities to carry out annual impairment tests for intangible assets having indefinite lives or for goodwill. Irrespective of indication of impairment, the recoverable amounts of assets are compared with their carrying value. Changing circumstances indicating the impairment of assets calls for the need of testing for impairment on frequent basis (Penner et al. 2016). Nonetheless, the impairment calculations for previous period can be used by entities for impairment calculations of intangible assets when meeting some of the criterias. Extensive disclosures are required by IAS 136 in regard to recognition of impairment and performing of impairment tests. Compared to other assets impairment, disclosures for goodwill are more extensive. Following points depicts some of the key requirements for disclosures: Application of valuation method and determining the appropriate assumptions by using that approach. Cash generating unit goodwill amount Conducting impairment using sensitivity analysis indicating possible change in key assumptions (Rennekamp et al. 2014). Circumstances causing and leading to impairment and the amount of impairment reversal and recognition. There needs to be disclosure of discount and growth rate used and other assumptions that are required for valuation purpose. The recognition of impairment loss is done to the extent that recoverable amount of assets is less than its carrying value. There are two method for assessing the carrying value of assets that involves historical cost method and revaluation method. Recognition of impairment loss of assets is treated as an immediate expenses if the statement of profit and loss if the assets are carried at historical cost. On other hand, Loss related to impairment is treated is decrease in revaluation if the revaluation of impaired assets are done under IAS 138 or IAS 16. This decrease in revaluation is directly recognized in the statement of comprehensive income that lead to reduction of surplus generated from revaluation for that particular asset. If the surplus generated from revaluation is lower than impairment loss, then the remaining loss is recognized and treated as expenses in the profit and loss statement. When an entity is to recognize the impairment loss, there will never be reduction of car rying value of assets below the recoverable amount that is higher and zero (Penner et al. 2016). The key elements of financial reporting process of an organization are impairment despite the fact that entity has adopted the standard for first time. Impairment assessment process can be time consuming and complex and in this regard, it is essential on part of entities to have access to right models and skills such as forecasting and modelling (Goswami 2014). Particulars Amount Fair Value,less, Cost to Sell $0 Value in Use $3,30,000 Recoverable Amount $3,30,000 (Higher of Fair Value Value in use) Less: Carrying Amount of CGU $3,66,000 Total Impairment Gain/(Loss) ($36,000) Allocation of Specified Impairment Loss: Particulars Carrying Amount Fair Value Impairment Loss Total Impairment Loss $36,000 Less: Plant $2,46,000 $2,37,292 $8,708 Goodwill $12,000 $0 $12,000 Balance Impairment Loss $15,292 Impairment Loss Allocation as per Weightage: Particulars Carrying Amount Weightage Impairment Loss Balance Impairment Loss $15,292 Equipment $57,000 52.78% $8,071 Fittings $36,000 33.33% $5,097 Inventory $15,000 13.89% $2,124 Total $1,08,000 100% $15,292 In the books of Gali Ltd. Journal Entries Dr. Cr. Date Particulars Amount Amount 30/06/2017 Impairment Loss A/c. $36,000 Plant A/c. $8,708 Equipment A/c. $8,071 Fittings A/c. $5,097 Inventory A/c. $2,124 Goodwill A/c. $12,000 (Being assets under the specific cash generating unit impaired) Profit Loss A/c. $36,000 Impairment Loss A/c. $36,000 (Being impairment loss transferred to P/L A/c.) References: Arnold, L.W., Harris, P. and Liu, M., 2016, January. CORPORATE ACCOUNTING MALFEASANCE: AN OVERVIEW. In Global Conference on Business Finance Proceedings (Vol. 11, No. 1, p. 202). Institute for Business Finance Research. Bhasin, M.L., 2015. Corporate accounting fraud: A case study of Satyam Computers Limited. Chaibi, H., Trabelsi, S. and Omri, A., 2014. Investment opportunity set, corporate accounting policy and discretionary accruals. Journal of Economic and Financial Modelling, 1(1), pp.1-12. Gordon, E.A. and Hsu, H.T., 2017. Tangible Long-Lived Asset Impairments and Future Operating Cash Flows under US GAAP and IFRS. The Accounting Review. Goswami, M., 2014. Corporate Environmental Accounting: The Issue, Its Practices and Challenges; A Study on Indian Corporate Accounting Practices. IOSR Journal of Business and Management, 16(5). Penner, J.W., Kreuze, J.G. and Langsam, S.A., 2016. INSTRUCTORS'NOTES: IMPAIRMENT ANALYSIS: COMPARISON OF IMPAIRMENT OF LONG-LIVED ASSETS BETWEEN US GAAP AND IFRS. Academy of Educational Leadership Journal, 22(2), p.90. Rennekamp, K., Rupar, K.K. and Seybert, N., 2014. Impaired judgment: The effects of asset impairment reversibility and cognitive dissonance on future investment. The Accounting Review, 90(2), pp.739-759.