Most people probably think of bookkeeping and accounting as the same thing, but bookkeeping is really one function of accounting, while accounting encompasses many functions involved in managing the financial affairs of a business. Accountants prepare reports based, in part, on the work of bookkeepers.

Bookkeepers perform all manner of record-keeping tasks. Some of them include the following:

-They prepare what are referred to as source documents for all the operations of a business - the buying, selling, transferring, paying and collecting. The documents include papers such as purchase orders, invoices, credit card slips, time cards, time sheets and expense reports. Bookkeepers also determine and enter in the source documents what are called the financial effects of the transactions and other business events. Those include paying the employees, making sales, borrowing money or buying products or raw materials for production.

-Bookkeepers also make entries of the financial effects into journals and accounts. These are two different things. A journal is the record of transactions in chronological order. An accounts is a separate record, or page for each asset and each liability. One transaction can affect several accounts.

-Bookkeepers prepare reports at the end of specific period of time, such as daily, weekly, monthly, quarterly or annually. To do this, all the accounts need to be up to date. Inventory records must be updated and the reports checked and double-checked to ensure that they're as error-free as possible.

-The bookkeepers also compile complete listings of all accounts. This is called the adjusted trial balance. While a small business may have a hundred or so accounts, very large businesses can have more than 10,000 accounts.

-The final step is for the bookkeeper to close the books, which means bringing all the bookkeeping for a fiscal year to a close and summarized.

Summary:
Most educators are always looking for new and exciting ways to write their lessons. The reason for this is that it is one of the most time consuming and difficult parts of the job for most. A free lesson plan for teacher sells a lot of educators on a certain product or tool that will make the process easier. Of course, the example needs to be something worth using to get educators to buy anything for themselves, but educators should never turn away a sample of a tool that may...


Keywords:
Free Lesson Plan For Teacher


Article Body:
Most educators are always looking for new and exciting ways to write their lessons. The reason for this is that it is one of the most time consuming and difficult parts of the job for most. A free lesson plan for teacher sells a lot of educators on a certain product or tool that will make the process easier. Of course, the example needs to be something worth using to get educators to buy anything for themselves, but educators should never turn away a sample of a tool that may help. All over the Internet there are websites that may help with the process of writing lessons; you just may have to look around to find what works for you.

When you look around the internet for tools that will help you write your lessons you will find things big and small, free to expensive, and very simple to very complicated. If you are a educator that struggles with writing lessons every school year than you may want to search the Internet for a new tool or tools that will help you with the process. If you look around you are bound to find something that takes the pain out of writing lessons, in fact you may actually find a way to become very efficient at writing lessons so that you don’t dread them so much.

Educators may find more organized lessons books that will help them. Anywhere that you can jot down all of your thoughts and plans for particular dates is a good thing, as long as they are organized. If you don’t have a tool that will help you be organized you might find it hard to put together a cohesive educational experience for your students and they won’t want away with as much as they should. Planning books are great, but only if you can keep them organized. If you find a planning book online that looks good, see if they offer a free lesson plan for teacher or example to see if it is worth purchasing.

As an educator you’ll find that there are workshops on just about every subject you can think of, and then some. One of the workshops that you will probably be invited to attend at least once a school year is on planning your lessons. You will likely be offered a free lesson plan for teacher for coming, which can be very beneficial. Even if you do not purchase any of the software or tools that are offered at the workshop you may come away with some great ideas that will help you out a bit in the planning process.

One of the most exciting trends right now is computerized lesson plans. There is software that offers fully planned software on just about any subject as well as free lesson plan for teacher templates or forms. One of the most informative and helpful software options can be found on http://www.lessonplans.com.au where you’ll find fully planned lessons on every subject that you can think of and then some. This is very high caliber software that will allow every teacher to take a deep breath, relax, and enjoy teaching again!


Summary:
Power can be elusive to golfers. Is true power generated through technique, strength or something more? Every golfer wants more power, more distance, more consistency. Here are 3 ways to generate the kind of power you have only dreamed of…until now.


Keywords:
golf power, core golf, fitness for golf, golf exercises, increase drive distance, strength for golf


Article Body:
Power can be elusive to golfers. Is true power generated through technique, strength or something more? Every golfer wants more power, more distance, more consistency. Here are 3 ways to generate the kind of power you have only dreamed of…until now.

1. Spinal Rotation. Every time you swing the golf club, you rotate around your spine. So, what does this have to do with power? Power is generated every time you stabilize your hips to make a full backswing with spinal rotation. Most golfers have heard of the X factor. This, of course, refers to the differential between the movement in your hips and your spine. Increase your spinal rotation and a new sense of power will be released.

2. Core Based Exercises. Your body's "core", the area around your trunk and pelvis, is where your center of gravity is located. When you have good core stability, the muscles in your pelvis, lower back, hips and abdomen work in harmony. They provide support to your spine. The core is the power zone. It is where all movement begins. A well-developed core allows for improved force output, increased neuromuscular efficiency, and decreased incidence of overuse injuries. A weak core can make you susceptible to poor posture and injury.

3. Plyometrics. Plyometrics are any exercise where the muscle is contracted eccentricly then immediately, concentricly. Put simply, the muscle is stretched (i.e. loaded) before it is contracted. A good example is medicine ball horizontal twists and standing golf swings. According to a recent study published in the National Strength and Conditioning Association’s (NSCA) journal, amateur golfers significantly increased their driving distances after just eight weeks of strength training while incorporating plyometrics. Mean driving distance increased 4.3% for the combined training group, with mean club head speed increasing 1.5%.

Once you incorporate these 3 techniques into your exercise program, you’ll never be disgruntled about driving distance or power generation again.



Protection and prevention, these are two of the most important reasons why motorcycle apparel is worn by riders.

Motorcycle gloves protect the rider from the shivering coldness of the winter season. It is also worn to avoid Carpal Tunnel Syndrome (CTS) which can lead to more serious conditions. Aside from that, these gloves preclude heat from damaging the skin and lessen the possibility of pricks, injuries and other unsafe elements.

There are different types of gloves. Most of them are worn depending on the weather. Summer gloves uses thin lining and are not water-resistant. They come in vibrant colors with and without fingers.

Rain gloves, obviously, are for rainy seasons. They are usually made of plastic. They can get slippery and bulky. However, they are often cheap and are easy to carry along.

Winter gloves are thick and will really keep your hands warm during cold weather. These gloves are oftentimes lined. They can be stylish and comfy.

In choosing motorcycle gloves, you also have to consider the size, material and other essential features. To preclude gloves from wrapping around the bar, you have to choose the size that fits you well – not too tight or loose, just the right size.

Motorcycle gloves are leather or nylon made. Between the two, leather gives the best protection. Another quality of a good pair of gloves is having extra padding on the knuckles and palms. Carbon shells and tiny metal studs can also be used for added hand protection.

Gloves with fingers are better than fingerless. The latter can give you nasty sunburns when you are exposed under the blazing sun.

Having washable linings can also be a good feature of motorcycle gloves. Aside from that, extensions can also protect you from the harsh and cold puffing air. It can extend up to the sleeve thus, protection is also extensive.

Rain can be rider’s uninvited company. However, how can riders manage to enjoy the ride if their hands are soaking wet and numb? To avoid this situation, water-resistant gloves must be worn to keep water away from the hands.
Another feature is the wrist strap. These straps are usually made from a simple button clip system or Velcro. The main function of having the same is to improve comfort by holding the gloves tightly and ensuring that safety padding is in the right place.

If you are a rider, you must be accustomed to the idea of having bigger fingers. A word of caution though, must be applied. Do not purchase a pair of gloves that obstructs your feel of the controls.

With these specifications, your ride will surely be comfortable and numb-free!


You can have it hot or cold, black or green, herbal or lemon; yes what we are talking about is tea. Tea is the most popular beverage worldwide. The discovery of tea was done in 2700bc by a Chinese emperor, also a scientist, Shen Nung. In the Indian and Japanese legend tea was supposedly discovered by a Buddhist missionary monk Daruma. Shen Nung had discovered tea when some leaves from the garden fell into his pot of boiling water resulting in a refreshing drink where as it is believed Daruma on being disappointed of himself for not being able to complete his nine year meditation had cut off his eyelids and thrown it on the ground from which originated the tea plant. It was the monkeys who were first trained to pick tea leaves.

Tea slowly gained popularity among the French and the Dutch, but due to its high cost remained a drink for the wealthy. With the passage of time and the increasing popularity different processes of brewing, preparing and drinking tea was evolved. Marquise de seven was the first to have mentioned the addition of milk to tea giving the drink a new dimension.

Tea was first taken to Europe by the Dutch in the 1600bc. In the 1700bc tea was first sold in a fashionable coffee house by Thomas. John Dorniman was the first to sell tea in nett weighed packets. The first European to write about tea was father Jasper De Cruz, in the year 1560, who tasted the drink at a missionary. The duchess of Bedford originated the custom of afternoon tea but the credit turning it into a pastime should be given to Queen Victoria.

Tea was originally grown in china and exported to Europe and other parts of the world. china emerged as the trader of tea . Due to the steep rise in demand and also to keep a check on the balance of trade the Europeans started looking for other places where tea could be grown .this search gave birth to the tea fields of India . Later Europe imported tea from India followed by Ceylon.

The history of tea also enhances our general knowledge. When we move back in time, we learn that the practice of tipping was developed in the tea gardens of England where a small wooden locked box labeled tips (to insure prompt service) was kept for its customers. Customers came and went by, years and centuries passed by, only to take to new heights the refreshing drink called Tea.

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