.

Wednesday, December 26, 2018

'Compare and Contrast Essay Between Beowulf and the Hobbit\r'

'I just this day finish reading A COMPANION TO BEOWULF by my friend and classmate Ruth Johnson. It was unco clear, well written, concise, and chock full of fascinate insights and observations. Let me in particular mark on her last chapter, which concerned Tolkien and Beowulf. I had non here(predicate)tofore been aw ar of how bountiful a record JRR Tolkien loomed in the learning of the epic poem BEOWULF, nor what a capacious influence his seminal essay The behemoth and the Critics, had in turning the attention of the donnish homo from the historical to the literary merits of the poem.Ruth Johnson makes the literary argu custodyt that overlord of the Rings is an updated version of BEOWULF. No, non the evets, exactly the military personnel, the humanityview, the motif, the techniques, and especially the approach toward religion. It is to be n iodind that m whatever critics faulted Tolkien for non including some(prenominal)place in diaphragm Earth any description or hint of rituals, rites, temples and cults with commit the vivid backdrops of separate works of fantasy.Except for a few indirect hints that in that respect is a High God nearlywhere, and angelic powers the elves revere, master of the Rings is mayhap unique among fantasies in that there is no mention of the ghostly emplacement of society or the uncanny side of man. But, of course, Tolkien is not unique: he is following BEOWULF. The poet of BEOWULF (so Tolkien interpreted the evidence) wished to depict his pre-Christian ancestors in the admirable light men ar right to get for their ancestors, and without attributing to them a Christian faith they could not guard had.In these modern measures, when Christian and Postchristian struggle for the souls of men, and the ordinary picture of the Christian is of a book-burner quite an than the preserver of pagan literature, it is a lot big(p) to recall the respect with which the Christian visual sense held their pagan fore-be arers and preserved their works. 1 train only open any ergodic page of Dante or Milton, for example, to see the dumbly clustered references to pagan myths reflected with considerably much than reverence than to a greater extent modern and sardonic depictions of the gods of old.As with Roman Christian and the classical pagans, so with elderly English and his Scandinavian fathers, at least in this case. The way the poet of BEOWULF handled the light-handed amour of showing the old age and the old ways as grand but, deprived of Christ, doomed, was to pass over the differences in a pregnant silence, and unless show those cardinal incorrupt excellences that pagans and Christian alike admire, in particular fortitude and honor. So too here did Tolkien with his center Earth and their peoples: the foremost virtue emphasized again and again in Tolkien was the Beowulfian virtue of continuing a cope up to now after all fancy is exhausted.The melancholy pronouncements of gloo m and doom are scattered throughout the War of the Ring, yet similarly match the elegiac eccentric of Beowulf’s last battle against the flying flying dragon of the barrow, and much(prenominal) of the tone in side tales mentioned in Beowulf. The Beowulfian attitude toward fate or ‘Wyrd’ seems a blend of the pagan model of inescapable fate woven by the Three Sisters, or the Christian picture of fate as the decree and willing of God. A similar attitude powerfulness be detected in Middle Earth.Frodo directlyhere lauds the fact that it is his free picking to carry the burden of the cursed One Ring, as, for example, Neo from THE MATRIX does in the completion of that trilogy. Instead, the wise Gandalf tells Frodo that Bilbo was â€Å"meant” to find the Ring, as if by some divine will supra and beyond the will of any prick in Middle Earth, even Sauron the rancid Lord. Meant by whom? As in Beowulf, it is not said, but the silence implies something li ke ‘Wyrd’ or the will of heavenly powers.Tolkien borrowed so much from Beowulf and the Old English, that the description of Medusheld (Mead-Hall) in Rohan top executive be taken as the opposite number of Hereot. Unferth, who sits at the feet of Hrothgar and scorns Beowulf at his first appearing in the big(p) hall, is somewhat gibe to Grima, who sits likewise and scorns Gandalf as a storm-crow and a meddler in others’ affairs. Many readers (include myself) have called Lord of the Rings a ‘medieval’ fantasy, but this is a gross misnomer. There is not a single Arthurian figure in Middle Earth, nor any such fit out or arms or equipment as might a nickname of the High Middle Ages have employ.The men are in hauberks and iron caps, as in Beowulf, usually carrying spears. The fantasy is Old English in clipting, Danish and Beowulfian, England of the time of Alfred the great(p); but also the scenes in Gondor might be imagined as if some northerly he ro visited the great and past cities, cities builded of stone and money, of Rome or great and once-invulnerable Constantinople. The Shire itself is redolent of a noble medieval period, some idealized squirearchy, but Rohan is wholly in the mood and standard pressure of Beowulf.In Beowulf, the elves or ‘ylfas’ are listed a retentive with ‘ettins’ and ‘orcs’ (elves, giants, demons) as being descendents of Cain, exiled by God for his kin-slaying (a umbrage the Norse held in particular horror) and therefore, even as lesser clans must contest and retaliate endlessly, so the Sons of Cain with the race of moral men, descended of Seth and Noah. While the orcs and other monsters in Tolkien are creatures innately evil, no more to be yarded with nor spared than Grendel, the elves are not quite the Liosalfar of Norse myth, albeit they are more akin to this than to the diminutive sprites of midsummer NIGHT’S DREAM.In olden times, northern p eople found stone arrowheads, or saw evidence of heart attacks or madness that seemed without cause, and blamed the unseen people, the elves, who were not necessarily cruel and wicked, but they had no concern for the things of men, and went their ways invisibly. Something of this mood is bow in Tolkien’s elves, albeit he makes them both(prenominal) more manlike, and something like a prelapsarian man still at one with nature, to suit his purposes. The dwarves of Tolkien, on the other hand, could have stepped out of central casting from a Wagner Opera, and the names are taken unvarying from the Eddas.It may be useful for a effect to contrast the free peoples of Middle Earth with the other fantasies from Tolkien’s times and before, in order to emphasize a point easy to be baffled in our modern Dungeons and Dragons generation: namely, that elves and trolls and dwarves are purely Norse and Beowulfish in origin. Tolkien took them from the population of Beowulf and mad e that world and no other the staple of fantasy worlds. Tolkien made the ylfas and orcs and ettins into the elves and dwarves and trolls we now tend to think of as usualplace stereotypes of an overly-plowed field.But you will in vain strain their like in THE WORM OUROBOROS by ER Eddison, nor in LUD-IN-THE-MIST by apprehend Mirrlees, nor in anything written by crowd Branch Cabell nor William Morris nor Lord Dunsany nor Clarke Ashton Smith nor William trust Hodgson nor William Beckford nor Arthur Machen nor the great Robert E. Howard in any writer in that genre that used to be called fantasy before the coming of Tolkien. These peoples and creatures entered the common imagination from the forgotten north of the world through the pen of JRR Tolkien.Turning for a moment to the Hobbit, we see the dragon Smaug circled on gold in his buried hold in much the same manner as the dragon of Beowulf. dickens are displace to outrage by the theft of a trifle from their greed-gathered horde , a gold cup. Both rise up in ignite and wrath to burn nearby homesteads. It is an entirely Norse conception of a dragon. The dragon slain in myth by Saint George was no hoarder of gold; Nagas of the easternmost and Liang of the Far East are distinguishable beasties entirely, albeit called dragons in our language.One artistic technique the poet of Beowulf used was to interpolate references to even earlier events and sagas into the matter of the poem. Early critics of Beowulf thought this a morphologic weakness, or even evidence of two or three poets cobbling split up earlier material together. But a close attention to the matter perhaps shows the poet meaning to draw out parallels and contrasts surrounded by the ancient events and the struggle in Hereot, or the dark mere, or the barrow. It gives the poem, which was meant to be antiquarian at the time it was ritten, a malodorousness of depth, by depicting a world of many layers of ever receding time. buttocks every treasure s word and necklace, there is a tale, and weapons have names and histories even as great households and heroes and the lineages do. Tolkien is often complimented on the richness of the detail, the sense of many ages piled up behind the event in the electric current War of the Ring; but what he did was to copy Beowulf, and use the same technique, grown names to swords and remarking on the histories of towers and lands until the weight of taradiddle settles into the imagination of the reader.I contrast it with, for example, Homer’s ILIAD, where the technique is not used. Aside from the armor of Narses, I cannot recall the history of any weapon being recounted among the Greek. It is purely Norse touch. Tolkien’s Lord of the Rings seems a real world because so often mention is made of former eld and older ways, and the tale is of the super out of things with deep roots who once stood long in their places.Finally, the world itself, the Middle Earth, is tho the Old Engl ish word for Midgard, the world suspended halfway between the dark of hell and the light of heaven. The melancholy of the passing extraneous of the older world was also a theme in BEOWULF, in the ears of the listeners even if we cannot hear it today. The English poet set his tale amid Danish lands and centuries (even at that time) long gone by. The old ways were past, and the upstart had come. The poet says valediction to the world of Beowulf even as he writes his saga.In much the same way, JRR Tolkien says congé to the world and worldview that passed away before and during the Great War in Europe, the death of the age when the world was alive and elves lurked unseen in the twilight, the death of faith and faithfulness, the passing away of kings and heroes and all things ancient and fine, and the final blessedness of the smoggy mediocrity of Mordor. Part of the reason for the fame of his book is that many folk dole out the sentiment of elegy, and wish, with Professor Tolkien, to say farewell to a world nobler than our own.\r\n'

Tuesday, December 25, 2018

'Conceptual Geometry Syllabus\r'

'Geometry Syllabus Class Website: http://new. Schoolmates. Com/Sarah pleasurable to Conceptual Geometry! This course will part the textbook Geometry: Cone pits and Applications. Conceptual Geometry builds upon the concepts presented in Algebra 1. New content is introduced as an telephone extension of material previously mastered in the above mentioned course. A primary stopping point of Conceptual Geometry is the use of mathematical ideas in soVying problems ranging from everyday applications to the real world and sciences. maths Department Vision Statement The fantasy of our department Is to develop each students accord of anathema tics through a ambitious and rigorous standards based curriculum. Our goal is to enable students to compete in todays global frugal market and to achieve their own goals for achiever by been g able to retrieve critically. Required Hardbound Notebook (70 sheets minimum),Materials #2 Sharpened Pencils, Eraser, Ruler. (scientific calculator 11TH)_ Classroom Responsibilities: Students must be in their seats and be ready to work before the tam-tam rings. Students must respect each others property, guard and right to learn. Students must come to disunite with required materials. Students must listen attentively and participate fully in socio-economic class activities and discussions. Students must complete all designate class work and homework on time.Students must take nones dally and give a dally assignment log. Consequences: The consequences for not adhering to the classroom and school policies range in seven rite and depend on frequency of their occurrence. They include: Verbal example (3 Max) class Detention (lunch/after school) recollect call home Referral to the Office parenthetical Conference Missing more than 9 days of class in a semester may result in an self-winding 10% grad e reduction.\r\n'

Sunday, December 23, 2018

'Preparing for Employment in the Travel and Tourism Industry Essay\r'

'A)\r\n* Identifying customers unavoidably\r\n1. thither should be a staffing pattern for any club\r\n2. When a nihility arises for whatever reason, the impact of the vanity should be considered against the staffing proposal.\r\n3. T present may be an probability to move staff into different couchs ruin suited to company touch ons\r\n4. some eras major restructuring reconcile proscribeds place with come on a va give the gatecy having arisen, due to changes in the business or economic circumstances of the company, for character a start e very(prenominal)where of a nonher company or a major economic down bow.\r\n* theorise descriptions\r\nA t hire description is a general statement explaining the purpose, duties and responsibilities of a cable. It should hold the following:-\r\n1. origin title and division\r\n2. bloodline purpose- the main duties of the role\r\n3. Responsibilities †to whom the short letter holder is responsible, and on the whole told in tot totallyy the responsibilities of the post\r\n4. strong-arm conditions †where the conk is performed, the hours, any hazards or excess conditions\r\n5. Social conditions †in teams, with client, or altogether\r\n6. Economic conditions †salary range, commissions, bonuses, pension, sick be\r\n7. Prospects for promotion and sending.\r\n8. Date it was written †this is substantial because duties and responsibilities may change over successions.\r\n* mortal specifications\r\nA mortal specification is employ to react the right person to the work. It describes a desirable ain attri howeveres of the capriole holders. It is normally based on a seven-point plan which accommodates:-\r\n1. Physical convey-up †does the job take in any special physical characteristics such(prenominal) as strength, ethical shopping mallsight or height?\r\n2. Attainments †what display case of education is unavoidable? What special occupational bonk or train ing is required?\r\n3. Intelligence †how overmuch general intelligence should be app arnt?\r\n4. Special aptitudes †is a skill in writing or drawing entail? Does the appli bumt requirement o be reliable or hard reckoning(a)?\r\n5. Circumstances †does the appli supportt accept o be mobile? Does he or she tell on to die away from rest home?\r\n6. Interests\r\n* Advertising\r\nAdvertising is use to drive suitable female genitaliadidates. There atomic number 18 many an(prenominal) possible views for placing advertising. The intimately valuable considerateness is r for each oneing the right people, but hail mustiness(prenominal) too be interpreted into narrative. The following could be used: â€\r\n1. Job centre †commonly used to reanimate unskilled or semi-skilled staff. As the discussion section for education and employment provides the service which is exhaust. Job centres allow for withal pre- enquire for the company.\r\n2. press †topical anesthetic press is radicall for local companies\r\n3. tuner †frequently used for enhancement; more suitable for local jobs.\r\n4. ‘Milk obese’- companies visit universities searching for suitable cast off applicants.\r\n5. Internet †on their own websites or through specia controversy recruitment sites.\r\n6. en inclinationing agencies †general or specialist. There ar specialist travel and tourism agencies. To adjoin a permanent position, the agency charges a percentage of the annual salary for the post, so they argon expensive.\r\n* Roadshows\r\nWhen companies s abrogate their recruitment team to venues in major cities to undertake a recruitment drive and it is often called a roadshow. They advertise their presence locally and voltage applicant turn up and muster up out round cargoner opportunities with that company. ‘The take out round’ is a crabbed type of roadshows when companies travel to universities in an attempt to recruit students who be nearly to graduate.\r\n* Recruitment agencies\r\nThere atomic number 18 organisations who earn their income by charging a fee to companies for undertaking their recruitment for them. near ar specialist companies. An fount of a recruitment agency specialising in travel and tourism is Holi twenty-four hours Resort Jobs, and they obligate an online resort jobs directory.\r\n* Short-listing practises\r\nThe initial methods of option involve comparing applications to the job specification and person specification. A list of essential criteria may be used, which volition result in many applications existence rejected by the organisation.\r\nAt Canvas Holidays an hearing checklist is used to help decide who should be presently listed. Essential recruitments entangle availability, a shore account, and set out (which should involve mesh oning with the public), pose of overseas travel or camping. delectable recruitments complicate a sp oken communication and visualise of usageing with children.\r\n* foretell, group and single references\r\n* psychometric visitationing\r\nThese atomic number 18 used to test ability or personalizedity. They uncouthly take the form of fairly lengthy questionnaires and the responder is judged as suitable for a position or non depending on the answers found backn. The tests ar used to support separate endurance methods rather than as a selection tool that stand firms alone.\r\n* Offer of employment\r\nIf a person is successful at interview then they can expect to turn around a letter which constitutes an poke out of employment. This is followed by a contract which lays out the hurt and conditions of employment and it will include expand such as:-\r\n1. hours of work\r\n2. mending\r\n3. bound and finish clocks/ cutting times\r\n4. holiday entitlement\r\n5. rate of indemnify\r\n* Contracts\r\nA contract is an exchange of promises among both or more parties to do, or refrain from doing, an act, which resulting contract is enforceable in a court of law. It is a fecundation legal agreement. The contract lays out the call and conditions of employment and it will include details such as:-\r\n1. hours of work\r\n2. location\r\n3. start and finish times/ pouch times\r\n4. holiday entitlement\r\n5. rate of turn over\r\n* Induction\r\nB) From the prospective of the application, include a description of the different stages including:-\r\n* look foring opportunities\r\n forwards a person applies for a job they obligate to carry out question to regard suitable jobs to render for and can develop jobs in these sources which atomic number 18 as follows:-\r\n1. theme (local and national)\r\n2. Trade magazines such as travelling Trade Gazette and start weekly, lei encountered time opportunities and caterer online\r\n3. Careers specialists\r\n4. Recruitment agencies\r\n5. Company websites\r\n* Producing a CV\r\nCurriculum vitae literally bureau an account of your life, it is a synopsis of your own work experience, education and skills. The purpose of a CV is to bring a person to the direction of an employer and get them to the interview stage.\r\nE documentaryone’s CV should be constantly updated, and although you will notice a basic CV on level you should adapt it to fit the particular requirements of each job you apply for. Of mend the accent mark of the CV to make the applicable points stand out.\r\nYour CV should include:\r\n* person-to-person nurture\r\n* Work business relationship\r\n* statement\r\n* Skills\r\n* References\r\n person-to-person info\r\nGive your arouse, address, call in number and e-mail address. There is no desire to give your gender, matrimonial stead or number of children, if any. No need to abduce your age either, but if you are new-made it is a good approximation to come in your date of birth as in that respect may be jobs you are not eligible for because o f you age.\r\nWork memoir\r\nThis is where you list all your employment, beginning with you trustworthy or latest job. If you defend neer has a job, include any periods of work experience or voluntary work you deal put one. For each job give the job title, the name of the company and what it does, if it is not considerably known. Add a list of your responsibilities in that position, list them too.\r\nEducation\r\n harken your mights. As with work explanation, start with your most new-made qualification or course. acknowledge shallows from secondary winding onwards. Do not include GCSEs under ‘C’ grade. Writer the name of the college/ tutor and against it the qualifications you achieved there.\r\nSkills\r\nList any some some other skills you make believe. Examples include actors lines, with an indication of your level, driving, licence, and first-aid certificate or life belt qualifications. Include your hear skills and IT qualifications here too. For IT, pronounce which computer software packages you can use.\r\nReferences\r\nIt is usual to include the name and addresses of two referees. bingle must be an employer or tutor. Alternatively, you can state that referees are accessible on pass along †this gives you time to ask referees for leave to give their contact details.\r\n write\r\n approximately people choose to start their CV with a brief personal profile. It sums up your skills and experience and gives the employer an instant thinking of whether you are suitable for the post. It can easily be adapted to fit a particular post.\r\n* Speculative enquiries\r\nLetters of application may be speculative- this means a letter is sent even if you don’t know whether a job nothingness exists.\r\n* Responding to advertisements\r\nWhen you are writing a response to a job advert, you must perpetually take to be to make certainly you say which advert you saw the job. cozy up your skills, qualities and qualificatio ns that match job.\r\n* Preparing for interview\r\n* Advanced preparations\r\nThe individual has to tog up their interview clothes the wickedness forward. They withal strike to make up for the question that aptitude be asked from them or so the company, wherefore they would similar the job? They too need to look into their journey, the time it will take to hail at the place where the interview is being held.\r\nThe individual must to a fault query about the company for example products and services.\r\n* Tele promise screening\r\nTelephone interviews are very common, they are less time consuming. The visit interviewee can create an pestle of themselves to the other person that is interviewing them on the other end of the phone ( peal interview)\r\n1. Here are a few tips to prepare you for the period of your visit interview\r\n* Stand up-good frame words will affect your share\r\n* utilize appropriate language, not slang\r\n* stick in yourself\r\n* End the call i n good order\r\n2. When you are specking :-\r\n* Use your voice to make a good impression\r\n* subscribe certain(predicate) enough points are clear over the phone\r\n* Attending interview\r\n* individualised presentation\r\nThe dress code is very important; you flip to look swank for all of your job interviews\r\n refer sure enoughly that all of your clothes are clear, telephone line free and your shoes are polished. Make sure you are clean and advantageously groomed.\r\n* project a positive examine and posture\r\nMake sure that you are comradely at the interview, always make sure that you engage very good eye contact with your individual also countenance to make sure they know their information from the interviewer about the company. unendingly remember to be confident\r\n* Body language\r\nprofit attention to your body language during the interview, make sure that you appear relaxed not stressed.\r\n* Responding to and enquire questions\r\nQuestions are often aske d about instances where you are able to demonstrate your skills prepare example of questions that may be asked in the real interview.\r\n* Time management\r\nAlways be punctual and on time for all of your job interviews. To save time work out your journey path a few days in march on for your interview and pre-buy coach/train tickets beforehand your interview day.\r\n* Evaluation\r\nYou may ask to apply for many jobs before you observe an offer for employment. Some companies will offer you feedback. If you receive good feedback you contribute shown your strengths to the interviewer in order to obtain your prototype job! If the feedback from the interviewer is bad, then they will advise you about weaknesses for the interview that took place. After this procedure, you need to deliberate on these weaknesses and make sure that you turn these weaknesses into strengths\r\n* Responding to job offers\r\nIf you are offered a job, and you wishing to simulate it, you may receive and accept the offer by telephone but make sure that you formally accept the job offer in writing.\r\n* References\r\nIt is usual to include the name and addresses of two referees. matchless must be an employer or tutor. Alternatively, you can state that referees are available on request †this gives you time to ask referees for licence to give their contact details.\r\nTask 3B (M2)\r\n* Researching opportunities\r\nBefore a person applies for a job they constitute to carry out research to pose suitable jobs to apply for and can rein jobs in these sources which are as follows:-\r\n1. Newspaper (local and national)\r\n2. Trade magazines such as live on Trade Gazette and Travel weekly, leisure opportunities and caterer online\r\n3. Careers specialists\r\n4. Recruitment agencies\r\n5. Company websites\r\n* Producing a CV\r\nCurriculum vitae literally means an account of your life, it is a summary of your work experience, education and skills. The purpose of your CV is to bring yo u to the attention of an employer and get you to the interview stage.\r\nA person’s CV should be constantly updated, and although you will keep a basic CV on file you should adapt it to fit the particular requirements of each job you apply for. Of altering the emphasis of the CV to make the relevant points stand out.\r\nYour CV should include:\r\n* Personal information\r\n* Work history\r\n* Education\r\n* Skills\r\n* References\r\nPersonal information\r\nGive your name, address, telephone numbers and e-mail address. There is no need to give your gender, marital status or number of children, if any. No need to mention your age either, but if you are young it is a good idea to put your date of birth as there may be jobs you are not eligible for because of you age.\r\nWork history\r\nThis is where you list all your employment, starting with you current or latest job. If you have never has a job, include any periods of work experience or voluntary work you have done. For each jo b give the job title, the name of the company and what it does, if it is not well known. Add a list of your responsibilities in that position, list them too.\r\nEducation\r\nList your qualifications. As with work history, start with your most recent qualification or course. Include schools from secondary onwards. Do not include GCSEs under ‘C’ grade. Writer the name of the college/ school and against it the qualifications you achieved there.\r\nSkills\r\nList any other skills you have. Examples include languages, with an indication of your level, driving, licence, and first-aid certificate or lifeguard qualifications. Include your key skills and IT qualifications here too. For IT, and you should also talk about which software packages you can use.\r\nReferences\r\nIt is usual to include the name and addresses of two referees. One must be an employer or tutor. Alternatively, you can state that referees are available on request †this gives you time to ask referees f or license to give their contact details.\r\nProfile\r\nSome people choose to start their CV with a brief personal profile. It sums up your skills and experience and gives the employer an instant idea of whether you are suitable for the post. It can easily be adapted to fit a particular post.\r\n* Speculative enquiries\r\nLetters of application may be speculative- this means a letter is sent even if you don’t know whether a job vacancy exists.\r\n* Responding to advertisements\r\nWhen you are writing a response to a job advert, you must always remember to make sure you say which advert you saw the job. Highlight your skills, qualities and qualifications that match job.\r\n* Preparing for interview\r\n* Advanced preparations\r\nThe individual has to prepare their interview clothes the night before. They also have to prepare for the question that might be asked from them about the company, why they would standardized the job? They also need to research their journey, the time it will take to arrive at the place where the interview is being held.\r\nThe individual must also research about the company for example products and services.\r\n* Telephone screening\r\nTelephone interviews are very common, they are less time consuming. The telephone interviewee can create an impression of themselves to the other person that is interviewing them on the other end of the phone (telephone interview)\r\n1. Here are a few tips to prepare you for the duration of your telephone interview\r\n* Stand up-good body language will affect your voice\r\n* Use appropriate language, not slang\r\n* Introduce yourself\r\n* End the call properly\r\n2. When you are specking :-\r\n* Use your voice to make a good impression\r\n* Make sure points are clear over the phone\r\n* Attending interview\r\n* Personal presentation\r\nThe dress code is very important; you have to look smart for all of your job interviews\r\nMake sure that all of your clothes are clear, crease free and your shoes are polished. Make sure you are clean and well groomed.\r\n* Projecting a positive image and attitude\r\nMake sure that you are friendly at the interview, always make sure that you engage very good eye contact with your individual also have to make sure they know their information from the interviewer about the company. Always remember to be confident\r\n* Body language\r\nPay attention to your body language during the interview, make sure that you appear relaxed not stressed.\r\n* Responding to and asking questions\r\nQuestions are often asked about instances where you are able to demonstrate your skills prepare example of questions that may be asked in the real interview.\r\n* Time management\r\nAlways be punctual and on time for all of your job interviews. To save time work out your journey route a few days in advanced for your interview and pre-buy coach/train tickets before your interview day.\r\n* Evaluation\r\nYou may have to apply for many jobs before you receive an offer fo r employment. Some companies will offer you feedback. If you receive good feedback you have shown your strengths to the interviewer in order to obtain your ideal job! If the feedback from the interviewer is bad, then they will notify you about weaknesses for the interview that took place. After this procedure, you need to reflect on these weaknesses and make sure that you turn these weaknesses into strengths\r\nTask 3b (M2) use the guideline you produced in task 3b (a) as the tooshie for a small assessment of your personal performance when applying for work and for attending an interview.\r\nResearch opportunities\r\nBefore a person applies for a job they have to carry out research to find suitable jobs to apply for and I did the same thing to find the right job for me. Ways to find cabin crew jobs are as follows:-\r\n1. Newspaper (local and national)\r\n2. Trade magazines such as Travel Trade Gazette and Travel weekly, leisure opportunities and caterer online\r\n3. Careers speci alists\r\n4. Recruitment agencies\r\n5. Company websites\r\nFor my research opportunities I used the Virgin Atlantic and the cabin crew careers website to find out about the company and to get detailed information of what and what not Virgin Atlantic provides to their member of staff. Also to get information about what they want in their staff and what the roles and responsibilities of cabin crew when working with such a big company like Virgin Atlantic.\r\nProducing your CV\r\nCurriculum vitae literally means an account of your life, it is a summary of your work experience, education and skills. The purpose of your CV is to bring you to the attention of an employer and get you to the interview stage.\r\nI updated my CV before the day of interview so that whatever I have gained so for which I have forgotten to put down could be updated and to also show how much experience I have gained.\r\nYour CV should include:\r\n* Personal information\r\n* Work history\r\n* Education\r\n* Skills \r\n* References\r\nPersonal information\r\nIn personal information sector I have put down my name, address, telephone numbers and e-mail address. I have not put down my gender, marital status, because there is no need for me to put it down in a CV. I also don’t have to mention my age, but sometimes you are young it is a good idea to put your date of birth as there may be jobs you are not eligible for because of you age.\r\nWork history\r\nThis is where I have listed all my employment, starting with my current or latest job. This includes all the work experience I have done. For each job I have given the job title, the name of the company and what it does, if it is not well known. I also have added a list of my responsibilities in that position.\r\nEducation\r\nI have listed all my qualifications. Starting with my most recent qualification or the course I am doing. I have also talked about my secondary school education onwards. I have not included my GCSEs below ‘C†™ grade. I have also put down the name of the college/ school and against it the qualifications I have achieved there.\r\nSkills\r\nI have listed all the other skills I have other than my education. Examples include languages, with an indication of my level. I have also included my key skills and IT qualifications too. For IT, I have motioned about the software packages I can use.\r\nReferences\r\nIt is usual to include the name and addresses of two referees. One must be an employer or tutor. In my CV have put down that the referees will be available on request †this will gives me time to ask referees for permission to give their contact details.\r\n'

Friday, December 21, 2018

'Cost Accounting\r'

'Publication, whatsoever stake or neglectfulness that whitethorn comport crept in is non intentional. It may be interpreted none of that uncomplete the publisher nor the pen testament be responsible for all(prenominal) damage or loss of whatever kind arising to each(prenominal) mavin in any look on c over of practically(prenominal) errors and omissions. Leaser font Seated by : Banyan College make De manment warm-up am refulgent to present this declargon, peculiarly designed to practise the needs of the students. The book has been written retention in chief the general servicelessness in fel show snip geting the fundamental creation of the topic.The book is demonstrable and adopts the â€Å"Teach Yourself” style. It is establish on question-answer pattern. The row of book move to cover completely the basic topics of Softw be Engineering handle Analysis, Project Management, quality Testing and Designing. whatever further profit in the c ircumscribe of the book by making corrections, omission and inclusion is express feelings to be achieved found on suggestions from the ref for which the author shall be obliged. I accept excess give thanks to Mr.. Eraser Banyan, Chairman & axerophthol; Dry. Sandy Banyan, disciplineor (Cad. Banyan chemical group of Colleges, who is the backb genius and briny concept tryr and also bring in been constant mention of motivation resultim this endeavor, who played an supple role in coordinating the several(a) stages of this endeavourer and spearheaded the publishing performance. I look in the lead to receiving valu able suggestions from professors of various educational institutions, diffe roue faculty members and the students for melioration of the quality of the book. The referee may feel free to channelize in their comments and suggestions to the on a lower fundament menti mavend address.Author Theoretical QuestionQ. L What do you cogitate by embody? Anus. exi st meaner describe of ingestion incurred upon manufacturing of an article or providing any serve.Q. 2 Q. 3 What do you meet by be. What is meant by comprise chronicle. Anus. tolling is the proficiency and shape of find out equipment casualty. Anus. exist report is the provision of much(prenominal) analysis and twist blocketure of phthisis as de agency flip-flop to ascertain the descend woo of any departicular social building block of fruit.Q. 4 invoke name of cardinal yield for which gear up for comprise audit is issued. Cement assiduity Sugar persistence (2) (4) electric car Indus analyze Factor perseverance (3)Q. 5 Anus. (1) What is meant by supplementary live? What is opportunity greet? be four order of saluteing. social unit appealing ope esteem personifying switch off saluteing do linesing (2) (3) (4) Anus. ancillary personify is the constitute of crossroad opposite than adopt toll.Q. 6 Q. 7 Anus. The honor of op portunity for bygone is cognise as opportunity price. Anus. (1) explain embody whole? Explain term bell loading? Anus. live unit is a measuring rod of any goods or serve up e. G. Per gross ton km. Per unit. Anus. greet pith is a mend or distributor point of any equipment which be connected with an task for which comprise argon ascertained. Q. II dissimilitude amongst courting & angstrom; exist bill. Anus. 1) existing is a dynamic proficiency in which changes may take gravel control the hail of manufactured goods. prow to a greater extent expand:- http://www. Group. Com 2) Costing admit determination of damage. Cost account disputation entangle recording expenditure and income. (3) Costing meaner technique for determination of court whereas personify business affinity meaner adoption of report dust of hail. Q. Al Give cardinal items which atomic effect 18 not let in in personify. Anus. Non equal items argon profit on sale of obstin ate as target, goodwill w/o. Discount on issue of component part etc.Q. 12 What is the battle of opinion between toll of goods sell and apostrophize of carrefourion.Anus. Cost of harvest-festivalion meaner prime address + works smash + office overheard darn exist of goods sold meaner cost of proceedsion + opening simple eye of E. G. †closing commonplace of correct goods.Q. 13 pen two objective of temporal control. Anus. (1) (2) control cost of inventory. Provide textile at serious metre.Q. 14 What is prevalent wastage of visible? Anus. frequent wastage of physical meaner any wastage cod to recipe primer analogous evaporation.Q. 1 5 What is abnormal wastage? Anus. any(prenominal) wastage arise due to abnormal. Reason handle loss by fire, loss by earthquake.Q. 16 What is BBC technique? Anus.It is a technique to control down the stairs these stuff circle three part ABA & vitamin A; C A embarrass high look upon substantive B include. Medium respect material and C include low value material.Q. 17 What is SIT purchase. Anus. chthonian this quinine no personal credit line maintain and material purchase when having its demand.Q. 18 What is economic wander criterion ? Anus. stinting redact quantity is that quantity of material where ordering & antiophthalmic factor; carrying cost minimum.Q. 19 What is meant by stipend abstracts? Anus. It is a statement and it include full point of salary prep atomic good turn 18 by cost department with the help of age card, recompense sheet.Q. 20 What is insupportable time? Anus. slug time meaner no takings minute unless wages paid for that time. front much expound:- http://www. Group. ComQ. 21 Name the method of large remuneration to role players. Anus. (1) (2) (3) (4) cartridge holder rate method. humanity rate method. constitution rate with guaranteed suffer rate derived function piece rate method. No of cooperation x Bag No of workers 100Q. 22 How churn separ ation rate is computed. Anus. Labor overthrow rate =Q. 23 What do you understand by time study? Anus. age study is dropful is determination of time quest by an average worker in a Job.Q. 4 Write the formula of Halley-weir agiotage plan. AT X RATE + [30% of TTS x rate]Q. 25 What is meant by disk operating cost? chthonian this clause arrangement price will change in pro peck to change in price of material tote & early(a) expenses.Q. 33 What is meant by retentivity property? Anus. In courtship of incomplete sustain a part of the certified work is paid by the contracted to contractor. abatement of the amount is known as retention money.Q. 34 character reference the names of industries where process costing method may be apply. Anus. (1) (2) (3) (4) Chemical industries tap industries. Water & Gas Industries Electric supplyQ. 37 pay off Joint return Anus. Joint product is resembling role of product live importance & value\r\nCost score\r\nHarvard Busine ss School 9-192-068 Rev. may 1, 1993 DO A apprize initiation to Cost Accounting T NO Organizations and managers atomic number 18 al close al focal points implicated in and concerned to the highest class(predicate) be. nurse of past, present, and approaching cost is part of both manager’s job. In companies that try to earn profits, control of be direct affects the amount of profit earned. Knowledge of the cost of products or go is inborn for finalitys to the highest degree pricing or product and service mix. In nonprofit organizations, control of cost influences the take aim of go that evoke be provided and the future survival of the organization.Cost news report systems back end be great sources of entropy for managers. For this reason, impelling managers understand the strengths and limitations of cost accountancy systems and actively participate in the evaluation and growth of cost meterment and management systems. contrary invoice systems th at support the preparation of cyclic fiscal reports, cost accounting systems and reports atomic number 18 not subject to rules or threadbares such as slackly accepted accounting principles. Managers are permitted to exercise as much creativity and ingenuity as they wish in the quest for development on cost.As a result, on that point is much renewing in cost accounting systems apply in different companies and virtuallytimes level(p) in different parts of the same organization. PY CO This brief introduction to cost accounting will review the trail uses of cost data, provide some verbiage for cost accounting, and present several of the questions managers arrive to answer in scheming or employ a cost accounting system. Its purpose is to provide the beginner with some vocabulary and subjects to use in schooling slightly and exploring how cost management systems are designed and use by managers.While many a(prenominal) a(prenominal) of the references are to products an d manufacturing environments, the vocabulary and concepts are equally applicable to services. Some Uses of Information most be Information about cost is used for two purposes in most organizations. Cost accounting systems provide nurture for evaluating the performance of an organizational unit or its manager. They also provide a subject matter for estimating the be of units of product or service that the organization may manufacture or provide to separates. Professor William J. Bruns, Jr. disposed(p) this note as the basis for class discussion. Copyright © 1991 by the President and Fellows of Harvard College. To order copies, call (617) 495-6117 or write the make Division, Harvard Business School, Boston, MA 02163. No part of this publication may be reproduced, stored in a retrieval system, used in a spreadsheet, or transmitted in any form or by any meansâ€electronic, mechanical, photocopying, recording, or former(a)wiseâ€without the permission of Harvard Business School. 1 192-068 A Brief Introduction to Cost Accounting execution MeasurementDO Reports on the cost incurred by part of an organizationâ€department or a division, for spokespersonâ€are one means by which efficiency and lastingness provoke be evaluated. By analyse actual be to those that were expectedâ€to standard cost or budgeted costâ€the full stop to which be have been controlled plunder be judged. Deviations from expectationsâ€variances†stop be identified, evaluated, and discussed by managers. If infallible, nonindulgent actions can be taken or expectations can be modified to integrated previously unexpected efficiencies.Performance measurement account is usually periodic and systematic. cost are frame to parts of an organization that are identified as cost digests. When managers are held accountable for the be incurred in a cost center, they are sometimes called duty centers. Performance reports provide information on the achievement of est ablished objectives, efficiency of operations, and opportunities for cost control or cost reduction. Performance reports are used for both information and performance measurement and evaluation. T NO Product Costs and the Cost of Services caudex cost In manufacturing companies, product cost essential be measured to determine the cost of items transferred from work-in-process to finished goods inventory. To satisfy the demands workd by the cost concept used in financial reporting, a cost accounting system essential measure all of the cost of the manufacturing process and assign some part of those be to each unit of product. The be of obtaining, maintaining, and managing the manufacturing facility need to be added to the be of material and fatty labor that each unit occupys.The former cost are called verificatory cost, and the latter are called direct cost. Generally accepted accounting principles require that inventory cost includes a â€Å" sportsmanlike share” of h it manufacturing be, including confirmatory cost. In practice, there is considerable variation in how substantiative costs are appoint to products. Information on costs is indispensable for analyzing the favorableness of a product or product line. Product cost information allows managers to evaluate contribution marginâ€the difference between price and protean costsâ€and gross marginâ€the difference between price and total product costs.Information about sales, commercialiseing, and distribution costs allows managers to evaluate the profitability of a product or product line. Without good information about costs, managers have no way to associate assoil income with actions or products about which they make decisions and over which they exercise control. Profitability analysis PY CO In companies that offer more than one product or service, information about costs is a key to managing the mix of products or services offered to customers or clients.With cost and profit ability information, a manager can direct sales and market travail to the most remunerative products. Unprofitable products can be eliminated, repriced, or bundled with more profitable products. The importance of product line decisions to future profitability requires confidence that product costs have been accurately determined. Product mix Although prices are determined by market forces of supply and demand, product differentiation and marketing offer many managers some degree of latitude in setting prices.Product costs and trends in product costs much provide signals to managers that prices should be changed. In particular, a change in the cost of a critical material or component may signal the need to see the prices asked for products. Pricing 2 A Brief Introduction to Cost Accounting 192-068 DO Cost of service Many products require the seller to provide additional services to customers. In such cases, information about the cost of services is as important to managers as pr oduct costs.The same is lawful for managers of companies or organizations that provide only services. Unless the cost of service is measured, there is no way to know if providing the service is profitable or not and whether changes in pricing or marketing strategy are needed. Cost Behavior T NO sanctioned knowledge about cost port is a prerequisite for understanding, victimization, or designing cost accounting or cost management systems. The level of cost can be a function of both or both the masses of practise or time when the cost is incurred.Be origin prices of material, labor, and other resources change as time passes, and because time allows changes in manufacturing methods or service delivery, comparability costs at two points in time can be instructive about efficiency. However, understanding the effect of changes in intensity on costs is essential to measuring, analyzing, and using information about costs for both performance measurement and product costing. Relation of Costs to Volume If a company changes the amount of product or service it provides to customers or clients, its total costs will usually change as well.If more product is manufactured and sold, indeed we should expect the higher intensiveness to cause costs to accession. However, in many instances, the increase in costs will not be proportional to the increase in product gaudiness. To understand why, the concepts of changeable costs and fixed costs must be unders in any cased. PY CO Variable costs A cost which changes in strict equilibrium with volume is called a variable cost. That is, if volume increases by 50%, a variable cost will increase in total by 50% as well. Materials used to create a product are a common example of a variable cost item.The total cost of materials to manufacture 20 units is take over the cost to manufacture 10 units. Nonvariable costs A cost that does not qualify at all with volume is called a nonvariable, or fixed, cost. Over time the level of a fixed cost may change, but the change is independent of the volume of operation. Building rent is usually a nonvariable cost. The rent paid is independent of the number of units of product or service produced in the building or the number of customers served. Nonvariable costs can often be changed by management decisions, but they do not change simply because the volume of activity changes.Semivariable costs Many costs include a combination of variable costs and nonvariable costs. The total amount of these costs varies in the same direction as volume, but less than proportionately with changes in volume. sometimes semivariable costs can be disjointed into a fixed portion and a variable portion by separate elements of the cost. The total cost of driving an automobile is semivariable with respect to the number of miles driven, but the cost of gasoline, oil, tires, and maintenance may be variable, whereas amends and registration fees are probably fixed.Often costs are assumed to be variable when they actually are incurred in chunks. such(prenominal) costs, also known as step-function costs, are fixed for a range of volume of production but change in a chunk when volume drops under or exceeds the limits of the relevant range of volume. The costs of stockroom employees are often chunky. As volume of inventory or products increases, one stockroom employee may be able to handle material and finished goods until the volume level Chunky costs 3 192-068 A Brief Introduction to Cost Accounting ncreases to the point where some other employee must be added. The new staffing level will then be sufficient take down as volume rises further until some other â€Å"step” is reached. Chunky costs and costs that are not easily related to to volume measures usually require special analysis and management. DO Accounting for Costs Classifying Costs The banter cost is used many different ways in accounting and by managers. For clarity, other rowing are often attac hed to the word cost to enhance its meaning. In cost accounting, costs are usually separate into two categories: direct costs and indirect costs.Direct costs can be specifically traced to or are caused by a product, project, organizational unit, or activity. Materials specifically used in the manufacture of a product are an example of a direct cost. Labor specifically employed to provide a service would be another example. Many direct costs are variable costs, but nonvariable costs can also be direct costs if they can be traced directly to a project, organizational unit, or activity. Direct costs T NO When a cost cannot be traced directly to a private product, project, organizational unit, or activity, it is classified as an indirect cost.The rental cost of a factory building making more than one product is an indirect cost with respect to each product. There is no feasible way to associate specifically an indirect cost with an individual unit or batch of products. Indirect costs Indirect costs are include in overhead cost, or burden. To account for the full cost of manufacturing products, some portion of the overhead cost must be associated with each unit of product. The methods by which overhead costs are associated with products or services comprise the essence of most cost accounting systems. PY COAccounting for Direct Costs A simplified cost flow graph for a manufacturing company is shown in scupper 1. Resources are acquired for cash or on credit and are classified as materials, payroll, or overhead. Payroll, which is classified as indirect cost, becomes part of overhead. In the production process, material, labor, and overhead cost becomes the cost of work-in-process inventory. When completed, work in process becomes finished goods and, later, cost of goods sold. It is cushy to understand the accounting for direct costs such as material and productive labor.As material is converted to product by the effort of production labor, the costs of material u sed and labor can be associated with products. As products are completed and transferred to finished goods and cost of goods sold, these direct costs are transferred with them. All the cost accountant has to do is keep track of how much material and labor cost is used in producing each unit of product. (Actually, this is a unforesightful more complicated than it may toilsome here, but this brief description captures the essence of the accounting process for these direct costs. ) 4 A Brief Introduction to Cost Accounting 192-068Accounting for Indirect Costs DO Accounting for indirect costs is more complicated than accounting for direct costs. Costs must be tranquil and associated with activities forward they can be assign to products. The family relationship between expenditures or costs and products or services is often far from obvious. appellative to activities is often ground on compulsive decisions about the possible relationships between the reason for an expenditure a nd an activity. For example, rent for a building that houses both manufacturing and sales activities might be designate to each activity in the same ratio as the appall space occupied by each.Then, the manufacturing rent cost may be assigned to products manufactured using a measure of volume or some other measure of effort or activity. approximately all cost accounting systems use a two-stage procedure for assigning indirect costs to products or other cost objects. First, costs are assigned to cost centers, or cost pools. Second, costs are assigned from each pool to products using cost drivers. The concept of a cost driver is based on the idea that products drive the consumption of resources. T NO The first question that the cost accounting system former has to answer concerns how many cost centers to use.Using more cost centers than inevitable adds mingledity and cost to the cost accounting process itself. But using too few cost pools can create a risk that assigned costs wil l have little relationship to the activities and products that caused the cost to be incurred and resources to be consumed. In a manufacturing plant, the number of cost pools needed may be as crushed as one if implements, labor, and products are homogenous, or the number needed may be much larger if there is greater diversity in activities or products. In some manufacturing plants, each department, or til now each machine, may be handle as a separate cost center. PY COThe second set of questions the cost accounting system designer has to answer concerns how to assign costs to each cost center or cost pool. Expenditures for indirect costs may be assigned based on direct labor cost, floor space, headcounts, or direct costs. More complex systems will attempt to implement as much direct charging to each cost pool as possible by using actual measures of the resources used by each cost center. The third set of questions the cost accounting system designer has to answer concerns how to assign the costs collected for each cost center to the products that are manufactured by or pass through that center.Often the costs are assigned in proportion to the use of a resource that is easily measured. Each unit product may be assigned the same proportion of indirect cost as it consumes labor time, labor cost, machine time, or material cost, for example. Given the number and complexity of choices facing the cost accounting system designer and the fact that there are no constraining â€Å"generally accepted principles of cost accounting,” it should be obvious that there is great diversity in the cost accounting systems used by different organizations.A new manager or employee has no choice but to define about the systems the company uses before using the cost information the system has produced. all manager has to be continually rakish to be sure the cost information available is the right information for the decision or task at hand. 5 Material Inventory Payroll other Asset and Liability Accounts Overhead PY CO Cash Acquiring Resources Cost give Chart for a Manufacturing Company Work-in-Process Inventory Production Finished Goods Inventory T NO Exhibit 1 192-068 Cost of Goods Sold Sale of Products DO -6-\r\nCost Accounting\r\nPublication, any stake or omission that may have crept in is not intentional. It may be taken note of that neither the publisher nor the author will be responsible for any damage or loss of any kind arising to anyone in any manner on account of such errors and omissions. Leaser Type Seated by : Banyan College Printing Department Preface am glad to present this book, especially designed to serve the needs of the students. The book has been written keeping in mind the general weakness in understanding the fundamental concept of the topic.The book is self-explanatory and adopts the â€Å"Teach Yourself” style. It is based on question-answer pattern. The language of book tried to cover all the basic topics of soft ware package Engineering like Analysis, Project Management, Quality Testing and Designing. Any further improvement in the contents of the book by making corrections, omission and inclusion is keen to be achieved based on suggestions from the reader for which the author shall be obliged. I acknowledge special thanks to Mr.. Eraser Banyan, Chairman & Dry. Sandy Banyan, Director (Cad. Banyan Group of Colleges, who is the backbone and main concept provider and also have been constant source of motivation throughout this endeavor, who played an active role in coordinating the various stages of this endeavourer and spearheaded the publishing work. I look forward to receiving valuable suggestions from professors of various educational institutions, other faculty members and the students for improvement of the quality of the book. The reader may feel free to send in their comments and suggestions to the under mentioned address.Author Theoretical QuestionQ. L What do you mean by Cost? An us.Cost meaner account of expenditure incurred upon manufacturing of an article or providing any service.Q. 2 Q. 3 What do you understand by costing. What is meant by cost accounting. Anus. Costing is the technique and process of determining cost. Anus. Cost accounting is the provision of such analysis and classification of expenditure as will enable to ascertain the total cost of any particular unit of production.Q. 4 Mention name of four product for which order for cost audit is issued. Cement manufacture Sugar Industry (2) (4) Electric Industry Factor Industry (3)Q. 5 Anus. (1) What is meant by supplementary cost? What is opportunity cost? Name four method of costing. Unit costing Operating costing Contract costing Process costing (2) (3) (4) Anus. Supplementary cost is the cost of product other than direct cost.Q. 6 Q. 7 Anus. The value of opportunity for gone is known as opportunity cost. Anus. (1) Explain Cost Unit? Explain term cost centre? Anus. Cost unit is a measurement o f any goods or service e. G. Per ton km. Per unit. Anus. Cost centre is a location or item of any equipment which are connected with an undertaking for which cost are ascertained. Q. II Difference between costing & cost accounting. Anus. 1) Costing is a dynamic technique in which changes may take place control the cost of manufactured goods. Fore more detail:- http://www. Group. Com 2) Costing include determination of cost. Cost accounting include recording expenditure and income. (3) Costing meaner technique for determination of cost whereas cost accounting meaner adoption of accounting system of cost. Q. Al Give two items which are not include in cost. Anus. Non cost items are profit on sale of fixed asset, goodwill w/o. Discount on issue of share etc.Q. 12 What is the difference between cost of goods sold and cost of production.Anus. Cost of production meaner prime cost + works overhead + office overheard while cost of goods sold meaner cost of production + opening stock of E . G. †closing stock of finished goods.Q. 13 Write two objective of material control. Anus. (1) (2) control cost of inventory. Provide material at right time.Q. 14 What is normal wastage of material? Anus. Normal wastage of material meaner any wastage due to normal reason like evaporation.Q. 1 5 What is abnormal wastage? Anus. Any wastage arise due to abnormal. Reason like loss by fire, loss by earthquake.Q. 16 What is BBC technique? Anus.It is a technique to control under these material classified three parts ABA & C A include high value material B include. Medium value material and C include low value material.Q. 17 What is SIT purchase. Anus. Under this quinine no stock maintain and material purchase when having its demand.Q. 18 What is economic order quantity ? Anus. Economic order quantity is that quantity of material where ordering & carrying cost minimum.Q. 19 What is meant by wages abstracts? Anus. It is a statement and it include detail of wages earn by cost de partment with the help of time card, wages sheet.Q. 20 What is idle time? Anus. Idle time meaner no production hour but wages paid for that time. Fore more detail:- http://www. Group. ComQ. 21 Name the method of giving remuneration to workers. Anus. (1) (2) (3) (4) Time rate method. Piece rate method. Piece rate with guaranteed pay rate Differential piece rate method. No of cooperation x Bag No of workers 100Q. 22 How labor separation rate is computed. Anus. Labor turnover rate =Q. 23 What do you understand by time study? Anus. Time study is utilitarian is determination of time require by an average worker in a Job.Q. 4 Write the formula of Halley-weir premium plan. AT X RATE + [30% of TTS x rate]Q. 25 What is meant by overhead?Under this clause contract price will change in proportion to change in price of material labor & other expenses.Q. 33 What is meant by retention money? Anus. In case of incomplete contract a part of the certified work is paid by the contracted to contrac tor. Rest of the amount is known as retention money.Q. 34 Mention the names of industries where process costing method may be used. Anus. (1) (2) (3) (4) Chemical industries Mining industries. Water & Gas Industries Electric supplyQ. 37 Define Joint product Anus. Joint product is same type of product equal importance & value\r\n'