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Tarps For Covering Roof Racks

Tarps are an absolutely wonderful tool for a variety of uses. Tarps can be used as a temporary method to keep your items dry and protected.

Here is a scenario you may find yourself in. It is time for family vacation. You have the SUV loaded with camping gear and have absolutely no more space inside the vehicle. You are going to have to put the rest of your stuff on the roof racks. The problem is there has been a bad spell of weather recently and you obviously can’t afford to have your valuable possessions rained on, exposed to the burning sun, or be whipped with dust and other particles in the unforgiving wind. The solution is easy. Find some tarps for covering the roof racks. A tarp is relatively inexpensive and is designed to protect your belongings.

Tarp vendors is a wonderful place to find the perfect tarp. They offer a very large selection of tarps for every possible use. Maybe you are concerned about money. You want something that will get the job done but not lighten your wallet. Tarp suppliers offer a great selection of economy tarps. The great thing about buying a tarp is that you will always need it again. They have such a variety of uses that you will surely find yourself in need of the tarp that you purchased again and you will be very happy that you invested in it. But maybe money isn’t your primary concern. Maybe your primary concern is making sure that your belongings are protected. Tarp vendors offer super heavy duty tarps that will keep your things bone dry and in perfect condition. On line suppliers have tarps that will mitigate any need that you have. They have flame retardant tarps, lumber tarps, hurricane tarps, tarps for canopies, ice rink tarps, portable garage/shelter canopy tarps, sun shade mess tarps and many more.

Just remember that Tarp suppliers offer more than just tarps for covering roof racks. Perhaps you have a vehicle that has broken down and you need to keep dry until you repair it or find something to do with it. Buying a sun shade mesh tarp from an online Tarp company is an affordable and effective solution. It will save you time and money. Perhaps your garage is filled beyond its capacity with storage items. You have a very large amount of space in your backyard but you need good protection from the weather. A heavy duty or super heavy duty tarp will solve your problem quickly without costing you huge amounts of time. You will find a solution for whatever need you have with Tarpaflex. Discover the practicality and affordability of purchasing a tarp.

The Benefits of Using Computers

Computers have become an important part in homes, businesses and the society. There are many people who use computers in their daily lives either for gaming, programming, for prepress equipment, learning new applications or for CTP work. Computers can either be purchased as desktop units or as laptops which makes it quite convenient to use. Laptop computers even enable people to use it whether they are lying on the bed, waiting for a train at the train station or sitting in a restaurant. With the different kinds of computers available, there are also many different brands to choose from. No matter which type or brand of computer an individual uses, computers have become really important in the lives of people and is a great tool in helping people to broaden their knowledge on a wide range of subjects such as information technology, computer studies, word processing, internet and so on.

Computers are simply wonderful machines and everyone depends on it in one way or the other. The applications and programs that these machines offer are benefiting the society either directly or indirectly. The benefits include creating information technology employments, opening communication methods, safety features for automobiles, using for diagnosing patients, predicting weather patterns and calculating data sets. Many small to large businesses nowadays are using computers as a way of storing information and managing their daily activities.

As new applications are being discovered frequently, more employment is created. Apart from businesses, most of the homes have computers and as problems arise with the machines, more and more professionals are needed to deal with the issues. In this world, computers have also become an important part in the lives of children. Nowadays, children are more interested in exploring the benefits computers offer and are eager to learn new technology. In the near future, due to their growing interest in computers, there will not be shortages in information technology labor force in the society.

Computers, games and technology have major influence and are enlightening the lives of children these days. These children will be able to perform well in areas of social learning, academic learning and development. Children of even three years of age love to play computer games, activities and can perform simple typing commands. Computers offer a lot to kids in terms of learning spellings and correcting their mistakes. With the support of parents and teachers, kids are able to improve their skills and learn more about technology.

Many kids love to play games on computer which improves their speed and alertness. Games such as soccer teach them rules of the games while games such as virtual villagers enable them to stay attentive and take the appropriate action in maintaining the health and well being of the tribe. Moreover, many kids and adults use computers and internet for social networking, searching for information on the web and for many other purposes. It all helps them to develop good communication skills, computer skills and makes them learn new things almost everyday. Individuals and the society greatly depend on computers and in the near future these machines will be the work horses.

Railroad Sights of Long Island: Riverhead and Greenport

Railroad Museum of Long Island in Riverhead:

Although Riverhead can be considered the virtual end of Long Island, it was only the beginning of the originally intended intermodal rail-and-sea link’s traverse of the North Fork toward the eventual cross-sound ferry connection.

Taking its earliest-settlement name of “Head of the River” or “River Head,” the ultimately designated, single-word “Riverhead,” the ninth of Suffolk County’s ten towns, was created out of the west end of Southold on March 13, 1792.

Thus separate and autonomous, it was injected with growth with the arrival of the railroad and the very station, built on July 29, 1844 and serving the South Ferry, Brooklyn, to Greenport line, was constructed on present-day Railroad Avenue. Despite its through-purpose, it channeled its own disembarking passenger to stage coaches, which brought them to Quogue and other south island destinations.

Eastbound trains served the town on Tuesdays, Thursdays, and Saturdays, while westbound ones, back to Brooklyn, did so on Mondays, Wednesdays, and Fridays.

Mercantile, milling, and manufacturing, its prevalent commercial undertakings, catered to a 1,600-strong population in 1875, the community boasting two grist mills, offices, 20 stores, three hotels, and six churches.

Replacing the original train depot, which was transformed into a home for railroad workers, a wood-framed one, designed by Charles Hallett and featuring scalloped trim and elaborate finials, was built west of Griffing Avenue between 1869 and 1870. This was subsequently replaced with a third, this time incorporating brick in its construction, on June 2, 1910.

“In the early 1900s, the east was a place of prosperous potato farms in summer and deep snows in winter,” wrote Ron Ziel and George H. Foster in their book, “Steel Rails to the Sunrise: The Long Island Railroad” (Ameron House, 1965, p. 158).

“From the time of its realization that the original reason for its existence had vanished with the building of the New Haven Railroad to Boston (fifty years earlier), the LIRR has played a major role in developing the areas way out east,” they continued (p. 158). “… Business and civic organizations all over the island joined with prominent citizens, newspapers, and the railroad to promote travel and settlements on Long Island.”

That development, however, was hardly rapid and when rails were later replaced by roads, the Long Island Railroad’s re-invented, intermodal transportation purpose had vanished, leaving the bulk of its passengers to commute to Manhattan during the mass morning exodus.

Indeed, by 1963, main line service east of Riverhead had been reduced to a single daily passenger and thrice-weekly freight run, using the track originally laid for the rail-to-sea link in the mid-19th century.

Today’s high-level concrete platform, which does not bear a single shoeprint on certain days and in certain seasons, was constructed between 1996 and 1997, but for rail enthusiasts, some of its history has been preserved at the Railroad Museum of Long Island across from it.

“The history of Long Island can be traced in steel rails, which cross its varied landscape-from dark tunnels under New York City to the farms and sand dunes of the East End,” according to its website. “The Railroad Museum of Long Island strives to illustrate this history through interpretive displays from its archive of photographs and artifacts, and through the preservation and restoration of vintage railroad equipment at its two locations in Riverhead and Greenport, New York.”

The former, consisting of a 70-foot parcel of land now owned by the Metropolitan Transportation Authority, but leased to the museum, once sported a pump house, a water tower, and a turntable that was no longer dimensionally compatible with the larger, more powerful locomotives appearing during World War II. Cornerstone of the complex today is a building hailing from 1885 and used by the Corwin and Vail Lumber Yard, yet now serving as the museum’s visitor center with a Lionel model railroad layout sporting Long Island Railroad coaches in various liveries, a cardboard and balsa wood replica of the Riverhead depot, which commemorates its 100th anniversary, and a gift shop.

Across from it is the Lionel Visitors Center, featuring a multiple-track layout with a Ringling Brothers and Barnum and Bailey circus display, a water tower that identifies the city as “Lionelville,” and 72 push-button activated accessories from turning wind turbines to lighted control towers.

Outside are two other model railroads: the G-scale Freeman Railroad and the complex-circumnavigating and rideable, 1964-1965 World’s Fair train.

Built by the Alan Herschel Company, the 16-gauge train itself was an integral part of the fair’s Long Island Railroad Pavilion, after which it was used by Grumman Aerospace at its Calverton company picnic, before being used by the village of Patchogue and finally being donated to the museum.

Since restored, its engine and three cars, wearing World’s Fair livery and advertising, “Ride the Log Island. Travel easy, your steel thruway to Fair Gateway,” run on 670 feet of track, usually departing every half hour and making three circuits. Rides are included with admission.

The crossing shanty next to it, which was originally located in Innwood, Queens, and protected guards from the weather, facilitated the manual lowering and raising of gates when trains passed to hinder pedestrian and vehicular movement. Riverhead reverted to an automatic system in the early -1950s.

The Railroad Museum of Long Island’s steam and diesel locomotives and passenger and freight cars are varied and historically significant. Although a few are displayed outside the gift shop, most are located across Griffing Avenue, parallel to currently active LIRR tracks and across from the present Riverhead Station.

The players in the 1955 End of Steam Ceremony are on display here, although in varying stages of restoration.

Time, distance, and technology separated the steam locomotives from their passenger coaches more than half a century ago, but the museum reunited some of them and they now stand only a few yards from each other, albeit in static, but restoring states.

As one of the Pennsylvania Railroad’s Class G-5 “ten wheelers,” engine #39, for example, was constructed in its Juniata shops in 1923, yet its robust capabilities, expressed by its characteristics, ideally provisioned it for daily, demanding commuter line service: a 237,000-pound gross weight, a 2,178-hp cylinder capability, a 205-psi boiler pressure, a 41,328-pound tractive effort, and speeds between 70 and 85 mph.

Primarily serving the Oyster Bay branch, it was the last steam engine to travel to Greenport, in June of 1955.

Releasing its railway car to the arms of an RS-3 diesel locomotive, number 1556, during the End of Steam handoff in Hicksville, it relinquished an era. That engine, a 1,600-hp Class AGP-16msc, provisioned with multiple unit speed control and built by the American Locomotive Company, subsequently served the Long Island Railroad system for 22 years, whereafter it was purchased by the Gettysburg and Maryland Midland Railroad, and was finally acquired by the museum.

Interesting, but not necessarily related to Long Island history, is the recently acquired Brooklyn Eastern District Terminal Railroad (BEDT) locomotive, featuring a 0-6-0 wheel configuration. Constructed by H. K. Porter in 1923 for the Astoria Power and Light Company, it passed to several hands, including those of the Fleischman’s Yeast Company in Peekskill, New York; the Rail and Locomotive Company in Alabama; and finally, as of 1938, the Brooklyn East Terminal District Railway itself, which numbered it 16 and provided car float (barge) service from Brooklyn’s waterfront to several Class 1 railways in Manhattan, the Bronx, and New Jersey.

As the last steam engine to operate both east of the Mississippi River and in New York City, it was not retired until October of 1963, or eight years after the Long Island Railroad discontinued its own use of this technology.

Passenger cars are also well represented by the museum.

Double-decker coach #200, for example, sporting its Tuscan red paint scheme, was the first such aluminum, dual-level car. A joint project between the Pennsylvania Railroad and the Aluminum Company of America (ALCOA), the 120-passenger experimental prototype, built in 1932, was an attempt to increase capacity without creating excessively long trains, and, because of its non-standard status, appeared without control stands or traction motors. Designated Class T-62s in production form, they accommodated 132.

A later, more ubiquitous passenger car was the P72, of which there are two on display, sporting the Long Island Railroad’s earlier Nordic blue and platinum mist paint scheme. Numbered 2923 and 2924, they were part of a 1954 order for 25 locomotive-pulled, 120-passenger commuter cars manufactured by Pullman Standard at its Osgood Bradley factory in Worcester, Massachusetts, initially appearing with battery lighting and steam heating, but subsequently retrofitted with under-car diesel generator sets that supplied power for these utilities. Providing yeoman service for 44 years, they were not retired until 1999.

The significance of the museum’s pair is that they both partook of the October 8, 1955 End of Steam ceremony in Hicksville: car 2924 was pulled by engine 39 and accommodated a Boy Scout troop from Brooklyn, while car 2923 was similarly pulled by engine 35, but originated in the East End.

Uncoupled, the former was reattached to diesel engine 1556, departing for Jamaica, while the latter joined forces with 1555, leaving for Riverhead. Virtually arm-in-arm, the pair of now car-devoid locomotives rode into the steam era’s sunset, checking into their Morris Park retirement home.

Another significant pair of cars is the museum’s two M1s displayed on the same track.

With 85-foot lengths, 10.6-foot widths, and 122-passenger capacities, these light-weight, multiple-unit commuter cars, constructed of stainless steel with rounded, fiberglass end caps, featured four 160-hp General Electric 1255 A2 traction motors and automatic, quarter-point sliding leaf doors. They had a four-foot, 8.5-inch track gauge and offered a maximum, 240-foot curve radius for coupled units, and served as the threshold to the electrified era for the Long Island Railroad, as expressed by the public relations brochure entitled, “A New Generation in Rail Travel: Meet the Metropolitan,” which promised that “a new era in commuter transportation is launched on the Long Island Railroad.”

“The sleek, stainless steel Metropolitan represents a new generation in suburban rail service,” it stated. “It ushers in a totally new look on the Long Island Rail Road, the nation’s largest commuter rail system.”

Explaining the motivation behind the design, it said, “The (Metropolitan Transportation Authority) determined that ‘more of the same’ to meeting equipment (needs and) expectations of the Long Island Rail Road (was not an option).

“An outstanding group of experts was approached by MTA to work out the detailed car specifications, which resulted in the birth of the Metropolitan.

“This joint operation was guided by MTA and its own technical staff, working in close cooperation with the experienced operational personnel at the Long Island Rail Road. This effort produced, in record time, the specifications for a dramatically changed, newly engineered rail passenger car that would stand at the forefront of the nation’s commuter lines… “

A firm order for 620 M1 Metropolitans and 150 options, then the largest single North American one for electric multiple unit cars, was placed with Budd, and deliveries took place between 1968 and 1973.

Necessitating a power increase from 650 to 750 volts DC, drawn by a contact shoe-third rail connection, the type entered service in an eight-car configuration on December 30, 1968 from Brooklyn to Penn Station, blurring the lines between the commuter railroad characteristic engine-and-coach complement and the autonomous subway concept.

“The Metropolitan trains are arranged in two-car units, completely equipped for independent operations… ,” the public relations brochure explained. “One car in each unit contains batteries and a motor alternator. The other houses the air compressor. The Metropolitan is the first such multiple unit commuter train in operation.”

The brochure also emphasized its advancement.

“America’s fastest, most modern commuter rail car is packed with innovation and modern features, designed to provide high levels of service and comfort to the LIRR rider.”

Progressively replaced in the early-21st century by the succeeding M7 cars ordered from Bombardier of Canada, the first of which was delivered in 2002, it partook of its own “Farewell to the M1s” ceremony, hosted by the Sunrise Trail Chapter of the National Railway Historical Society, four years later, on November 4.

No freight train or railroad museum would be complete without a caboose. The bay window one on display at the Railroad Museum of Long Island, numbered C-68, served as the conductor’s office, the safety lookout point at the end of the car chain, and the crew living area when runs precluded return to home stations for the night.

Railroad Museum of Long Island in Greenport:

Twenty-three road miles to the east is Greenport, the Railroad Museum of Long Island’s other location and the end of the line. But when the Long Island Railroad was conceived, it was just the beginning of it-in terms of purpose and point of intermodal connection, where the torch was passed from train to steamer for the cross-sound journey. Technology eventually conquered the southern Connecticut rail route to Boston and destroyed the fledgling concern’s raison d’├¬tre.

Nevertheless, although the museum’s other facility is poor in rolling stock, it is rich in history.

Settled by New Haven colonists in 1648, it capitalized on its East End, water-accessible location, evolving into a shipping and ship building center, with small vessels transporting produce to Connecticut and larger ones serving New York and New England. Whaling began in 1790.

Because its harbor was envisioned as a terminus and transfer point, it equally attracted track.

“Greenport was the place that caused the Long Island Railroad to be built,” according to historian Frederick A. Kramer. “With a splendid harbor opening onto Gardiner’s Bay, packet ships for the mainland connection to Boston were to put in alongside whalers and local fishing boats.”

Although Greenport opened its rail-port doors on July 29, 1844, the first official trip-and first segment of the advertised “through route to Boston”-did not occur until the following month, on August 10, with the train departing Brooklyn at 08:00 and arriving at 12:00, at which point passengers transferred to the railroad-owned steamship, “Cleopatra, (part of its $400,000 investment in boats and dock facilities) for the two-hour crossing to Stonington, Connecticut, and then completion of the journey, again by rail, to Boston on the Norwich and Worcester.

Although fire consumed the original wooden depot and platform that had opened on July 27, 1844, a quarter of a century later a second, designed by Charles Hallett, rose on the north side of the double tracks in October of 1870, transforming Greenport into a railroad center with a freight house, a turntable, a shipping dock, and a storage yard, which served as the departure point for Pullman cars destined for cities as far west as Pittsburgh.

Although the North Fork in general and the area surrounding it in particular still cultivated potatoes and cauliflower, this once-remote farmland was reduced to hours in distance and re-dimensioned in purpose, attracting people, who developed commerce and industry.

Unsuccessfully competing with the New Haven and Hartford Railroad and then trying to rely on inter-island traffic after its original plan had been scuttled, it was still able to transport its crops to markets in the west and the railroad-owned fleet of steamers provided access to Block Island, Montauk on the South Fork, and New London in Connecticut.

In order to facilitate what remained of Long Island rail travel, yet provide protection against the seaside area’s characteristic salty air, a third, Victorian-style depot was built in 1892, incorporating red brick construction and decorative features, such as a hip roof, relief patterns, wrought iron crests, and finials. Along with the concurrently opened freight house, which itself featured a truck bay, sliding doors, a surrounding wooden deck, and a four-step entrance from Fourth Street, it joined the other facilities in what had developed into an extensive rail yard and included a four-stall engine house, a water tank, a coaling area, and maintenance structures.

East End train service, as expected, dwindled, with a daily round-trip between Amagansett and Greenport made by a small, 4-4-0 steam locomotive pulling a combine (passenger and baggage) car and a full coach. It left at 10:00 and made intermediate stops in Eastport and Manorville. Because it followed a semi-circular track routing, the loss-recording run, carrying mail, express, and a handful of souls, was alternatively called the “Scoot” and the “Cape Town Train.”

After a layover in Greenport, it retraced its steps, re-departing at 14:00.

But the advent of the automobile and the damper of the Depression hastened its discontinuation in February of 1931.

“(Today) the two station buildings, combined with the historic turntable and the section shed, comprise the largest and most complete representation of railroad-related buildings and structures to survive in a single and specific historic area of Long Island,” according to the Railroad Museum of Long Island’s website.

One of them, the original freight house, houses the museum itself.

Of significance are two HO-gauge model railroad layouts, depicting Greenport during the 1950s and today. The commonality between the two is the integral role its docks, harbor, and seaside location have always played in its history.

Another important aspect was the parlor car service the Long Island Railroad operated between the 1940s and 1980s, providing an opulent and popular mode of travel for New Yorkers vacationing on the East End or just making weekend getaways, and displays feature its comfortable seating, cutlery, and china. That to Montauk, on the South Fork, was dubbed the “Cannonball” and to Greenport itself the “Shelter Island Express.”

An earlier-era railroad atmosphere is created by artifacts and implements once considered “modern,” such as a manual typewriter, a hand-cranked telephone, a hose wagon, a water cooler, flagmen’s and conductor’s signal lamps, and depot ticket windows.

Remnants of the Bliss Tower, which were formerly located in the Blissville section of Queens, illustrate how facilities such as these were placed at the points of track interlocking, enabling operators to make visual contact with approaching trains and appropriately activate, via manual means, crossover switches, which in essence served as the locomotives” steering mechanisms.

Controlling traffic from Long Island City along the Montauk branch, for instance, these towers constituted integral intersection infrastructures for a century until automation eliminated their need.

A few cars are on display outside on track accessed by the freight depot’s surrounding wooden deck.

The former Long Island Railroad W-83 wedge snowplow, for example, was attached ahead of one or more locomotives and pushed at speeds as high as 35 mph, clearing the track of snow. Because of its teeth-like paint scheme, the museum’s example, which is the only such LIRR unit remaining, was nicknamed “jaws.”

The number 14 caboose behind it, built by the American Car and Foundry Company in 1927, was part of the railroad’s last order for wooden ones and served the entire route system, including branches that no longer exist.

After its retirement in the 1960s, it passed to several secondary hands, including those of the Branford Electric Railway, the Valley Railroad in Essex, Connecticut, and finally the museum, returning to home Long Island soil on May 17, 1997.

Beyond the museum’s rolling stock displays and across from the triple, still-active Long Island Railroad track is Greenport’s 80-foot-long turntable, last used by steam locomotive #39 on June 5, 1955 and one of only three remaining. It is the only pneumatically-operated one.

Envisioned as one day being repurposed for steam powered excursion trains between the museum’s Riverhead and Greenport locations, it would enable passengers to cover the North Fork by rail and ply the original track almost two centuries after it had been laid.

To the left of the turntable is the high-level concrete platform constructed between 1997 and 1998 and, at most, fields two weekday LIRR operations. To the left of it is the original 1897 station building, which closed 70 years later, but now houses the East End Seaport Museum.

Finally, the current harbor-stretching pier replaced the one that once supported the tracks leading to the Stonington-bound steamboats, the Long Island Railroad’s original purpose.

Balance Sheet Explained

A balance sheet may be defined as “a statement prepared with a view to measure the exact financial position of a business on a certain date.

“It is prepared from the trial balance after all the balances of nominal accounts are transferred to trading and profit and loss account and corresponding accounts in the ledger are closed. The balances now left in the trial balance are either personal or real accounts. In other words, they either represent assets or liabilities existing on the date of closing of accounts.

All these assets and liabilities are displayed in the balance sheet according to certain principles such as :

(a) All real and personal account having debit balances should be shown on the assets side of balance sheet which is on the right-hand side.

(b) All the real and personal account having credit balances should be shown on the liabilities side of balance sheet, which is on the left-hand side. The excess of assets over liabilities represents the capital of the owner. This figure of capital must tally with the closing balance of capital account in the ledger after the net profit or loss has been transferred therein.

It shows that when real and personal accounts are placed on the opposite sides of balance sheet according to the nature of balances, the assets side should be equal to liabilities side.

As stated earlier and personal accounts having debit balances are called assets; actually at trader’s property and possessions as also the debts owing to him (sundry debtors and bills receivable) are assets.

The real and personal accounts having credit balances along with owner’s capital are shown as liabilities. So liabilities are the debts owing by a business to third parties and the owner of the business.

Classification of Assets

Assets have been classified as follows:

(a) Fixed Assets. The assets of a durable nature which are used in business and are acquired and intended to be retained permanently for the purpose of carrying on the business, such as land, building, machinery and furniture etc. They are also sometimes called as capital assets or fixed capital expenditures or long lived assets. Fixed assets are collectively known as ‘Block’.

(b) Floating or Circulation Asset. Those temporarily held assets which are meant for resale or which frequently undergo change e.g. cash, stock, stores, debtors and bills receivable. Floating assets are again sub-divided into two parts, liquid assets and non-liquid assets. Liquid assets are those which can be readily converted into cash without appreciable loss. Cash in hand and cash at bank are the example of such assets. Other assets which cannot be readily converted into cash, or not without appreciable loss, are called non-liquid assets e.g., stock, stores.

(c) Fictitious Assets. Those assets which are not represented by anything concrete or tangible. Preliminary expenses, debit balance of profit and loss account are the examples of such assets. These are also called as ‘nominal’ or ‘imaginary’ assets.

Classification of Liabilities

The liabilities of a concern can be classified as given below:

(a) Fixed Liabilities. Those liabilities which are to be redeemed after a long period of time. This includes long term loans.

(b) Current Liabilities. Those liabilities which are to be redeemed in near future usually within a year. Trade creditors, bank loan, bills payable etc., are examples of current liabilities.

(c) Contingent Liabilities. These are not actual liabilities but their becoming actual liability is contingent on the happening of a certain event. In other words, they would become liabilities in the future provided the contemplated event occurs. If it does not occur, no liability is incurred. Since such a liability is not an actual liability, it is not shown in the balance sheet. Usually, it is mentioned in the form of a footnote.

Form of Balance Sheet

A balance sheet has two sides-the left-hand side and the right-hand side. These two sides, however, are not comparable with the debit side and credit side of a ledger account because balance sheet is not an account. Words ‘To’ or ‘By’ are not used in the balance sheet The left-hand side is liabilities side and contains credit balances of all real and personal accounts and on the right-hand side which is “assets” side, are listed the debit balances of real and personal accounts.

Arrangement of Assets and Liabilities in Balance sheet 0

The assets and liabilities should be arranged in balance sheet in some specific order. Arrangement of assets and liabilities in the balance sheet is called ‘Marshalling of assets and liabilities’. There are two systems of arrangement of assets and liabilities in the balance sheet:

(a) Order of Liquidity.

(b) Order of Permanence.

In liquidity order most easily realizable assets are shown first and are followed by assets which are less easily resalable. So, the assets most difficult of realization will be shown last. In case of liabilities, these will be shown in the order in which they are payable the most pressing liability being placed first.

Distinction between Trial Balance and Balance Sheet

1. Trial balance is the ‘means’ of accounting process of which the balance sheet is the ‘end’ because a balance sheet is always prepared from the figures taken out of trial balance.

2. The purpose of preparing a trial balance is to check the arithmetical accuracy of account books; but balance sheet is drafted to reveal the financial position of the business.

3. The two sides of balance sheet are called ‘liabilities’ and ‘assets’ sides respectively but incase of -trial balance the columns are ‘debit’ and ‘credit’ columns.

4. For completing the accounting cycle, the preparation of balance sheet is. necessary; but the preparation of trial balance is not always necessary. –

5. The period after which a balance sheet is prepared, is normally one year but trial balance is prepared very often and it may be monthly, quarterly or half-yearly.

6. Trial balance contains in it all the three types of accounts viz. personal real and nominal, but balance sheet contains only personal and real accounts.~

7. Generally, trial balance does not contain closing stock but balance sheet does.

8. It is not possible to know the accrued, advance, outstanding and prepaid receipts and expenses from trial balance, but balance sheet discloses such items.

Manufacturing Account

Some concerns like to ascertain the cost of goods manufactured by them during the year distinctly before they prepare the trading account and ascertain the gross profit. This account is called the manufacturing account and is prepared in addition to the trading account. It has the under mentioned characteristics:

(i) Since the purpose of preparation of this account is to ascertain the cost of goods produced during the year, the opening and closing stocks of finished goods are not entered in it ; they will figure in trading account.

(ii) In respect of materials it is the figure of materials consumed which is debited to the account. This figure is obtained by adjusting the purchase of materials for the opening and closing stocks of materials e.g., Opening stock of raw materials Add: purchases of raw materials during the year Less: closing stock of raw materials Cost of materials consumed

(iii) In the manufacturing concern there will always be some unfinished goods or work-in-progress. The cost of work-in-progress at the end of the year is credited to this account, shown in the balance sheet and debited to the manufacturing account of next year as on opening balance.

(iv) All expenses in factory- wages, power and fuel, repairs and maintenance, factory salaries factory rent and rates are debited to this account. Depreciation on machinery is also .debited to this account and not to the profit and loss account as is usually done.

(v) Amounts raised by sale of waste or scrap materials are deducted from raw material purchases.

(vi) Now the difference is two sides of this account will be the cost of goods manufactured during the year. This cost will be credited to manufacturing account and debited to trading account.

The trading account will now comprise only the opening and closing stock of finished goods, the cost of goods manufactured as transferred from manufacturing account and sales of finished goods. The gross profit will be transferred to profit & loss account. The profit and loss account and the balance sheet will be prepared as already explained.

Accident Fault – How Do Claim Adjusters Determine Liability?

Accident Fault is decided by the insurance company, not by the police officer that answered to the scene. Police officers police reports and statements are considered evidence, and they can “persuade” the insurance companies regarding fault.

If the police department does not determine fault, then who and how is this determined? Usually there are at least two parties or drivers involved in a car accident, and usually they have insurance. In this case, both insurance companies will handle the claim for their insureds. They would negotiation between each other and will settle for what they believe is it is fair.

Insurance companies must follow certain format to determine fault. They must look at the negligence of each driver and then attribute percentages of fault. The first step is a negligence analysis. Insurance adjusters must look at every driver’s duties, breaches, causation, and damages. All four elements must be met, and if one of them is missing, then that driver was not at fault. If all four exist, then the driver was at fault, but how much still needs to be decided.

To determine accident fault, insurance companies will look at the “driver duty”. Every person behind the wheel of a car assumes driver duties. It does not matter if you have a license or no, it does not matter if

you are an adult or a toddler. The law will place affirmative duties in every driver for purposes of accident fault. But exactly what duties are attributed to every driver? Usually they are “lookout, avoidance, and following the rules of the road”.

Look out is simply paying attention. Every driver must be attentive to what is going around him/her. So when the adjuster asks you “did you see them coming” your answer better be “yes”. If you do not see another vehicle and you had the visibility to do see them, then you will have probably

breach this duty.

Avoidance is exactly that. You must attempt to avoid the accident. The fact that another car is at fault, or has done something illegal does not give the driver license to hit them. For example, if a vehicle pulls

out of a stop sign, the driver approaching must try to avoid the accident. No evasive accident could be strong evidence of negligence against the vehicle that had the right of way.

Following the rules of the road is the obvious one for accident fault. You must be in full compliance with all the traffic laws that apply to the accident. The traffic laws are codified in all states in the state annotated code or the administrative code (the name changes per state). If you are speeding, you can be found some percentage at fault for the damages.

The next step in determining accident fault is breach. This means that the duties outlined about must have been “broken”. If you did not breach any duty, you cannot possibly be found at fault.

But the accident fault analysis does not stop there. The insurance adjuster must then show causation. Most insurance companies go over this step very fast. It is a very important element because it could causation

will amount as a defense to negligence. Causation is the relationship between the duty breached and the ultimate damages.

For example, let us assume that Driver is legally parked in a parking lot. Let us further assume that Driver is legally drunk in the driver’s seat and that the engine is running while someone pulls out of a parking stall and hits Driver’s car. Is Driver negligent? The answer for purposes accident fault is NO. The fact that Driver was drunk did not cause the accident. There was not casual connection between the fact that Driver

was dunk and that a vehicle came and hit his/her car while waiting. For more information about causation visit http://www.auto-insurance-claim-advice.com/Causation.html

The last step is damages. Damages must exist either as property damage or as a bodily injury. The important thing to remember is that all damages must be related to the duty breach. In other words, if you have back pain and a headache, the analysis explained above will be applied twice (one

time for the back pain and one time for the headache).

A Brief History of Graphic Design and Its Evolution: Key Elements of Effective Design

Graphic design can be found everywhere in the world. From advertisements in a magazine to the artwork on a paper cup of coffee, to the logo on your sneakers, it can draw us in, or make us cringe. For any business, brand recognition is vitally important to building a consumer base that is aware and interested in your company. It is for this reason that graphic design is something absolutely essential in our lives.

Styles of graphic design change throughout history as well. The 1920s and 30s had the Art Deco/Nouveau style, with bold shapes and colors, silhouettes, and lots of ornate lettering. This style has become iconic and has stood as a timeless visual style with everything from art, architecture, and advertisements to planes, trains and automobiles!

Another widespread graphic movement came in the 1960s and 70s. The Hippie culture influenced a lot of the “earth tones” of browns, yellows and oranges that swept magazine pages and billboards throughout the era. Doritos recently hearkened back to this design era with a bag design for their taco chips. Flat, unshaded letters, and a tan, orange, yellow and brown color palette really captured the 70s perfectly. The 60s had earth tones as well, and incorporated psychedelic imagery and floral patters with lots of colors. Also in terms of typefaces, bubble letter and oversized, flowing typefaces dominated proceedings.

The 1980s were characterized by the “futuristic” design elements. There were many sharp edges, metallic or chrome treatments (think of any rock album cover from the era, as well as movie posters). Neon, bright colors were also definitely in vogue, and any and all references to the brand new computers and their untapped potential. All design in the 80s tended toward the angular, and the typefaces of the era (think of the film Tron, or the band logos for Metallica or Iron Maiden) were no different. It is also worth noting that through the 1980s, virtually all graphic design was done by hand, making a graphic artist a very exclusive position with only a few quality practitioners.

In the 1990s, computers started being used for design and while the 1990s were not a particularly influential or inspiring era (especially with album covers) this change to more computer based work was important. It meant that talented artists could create great work without having to rent studio space, and that more and more businesses could get quality work, with a greater talent pool.

This current era is something I’ll call the Macbook era. With the app market exploding for desktop, laptop and mobile computing, icons for apps are one of the most obvious ways to see this current graphic style. Simplicity that is bold, but with nuanced details and textures and just enough text are the order of the day. In the 1950s, advertisements usually carried at least two or three paragraphs of advertising copy to explain their product. Whereas now, they will carry a sentence or less (often just a word or two) with well placed color and layout and that is enough to drive consumers to a product. Apple is the master of this new style of advertising and their clean, minimalistic designs are very memorable and very effective, evidenced by Apple being the biggest corporation in the world!

Another element that makes designs more memorable, regardless of era is acknowledging personal elements of the client the design is being created for. This personalization can be very effective in logo design and advertising. For example, in Virginia Beach graphic design you see nautical elements, mermaids and water related things, since the city is on the Atlantic Ocean and a popular vacation locale. The deer in the J├Ągermeister logo, as another example, hearkens to the famous Black Forest in Germany and its local wildlife. Adding touches like that can be seen as far back as race posters for Grand Prix racing from the early 20th century, rather than just focusing on the cars, elements of the scenery of the race’s location were often added as well, to build a connection between race goers and the event itself.

The art of graphic design has seen many stages of evolution and will continue to grow and change. The abundance of technological resources available to today’s designers is staggering and I predict we will see even more creative uses of color and shape moving forward. I am very excited about the future of one of my favorite realms of visual art and enjoy having my designs adapt to its evolution.

How to Build Your Very Own Stretch Limousine

How many times have you watched a limousine being driven down the road and thought to yourself, “man that sure would be nice to own one”. The cost of purchasing one though is the prohibitive factor for most people. There is an affordable option though and that is to turn the car you now own into a stretch limousine by following these simple easy to follow instructions.

Start Taking Your Car Apart

Your going to start by removing all of the interior paneling and seats, down to the point where the car is pretty much bare inside. Next, you will need to climb under your car and remove the drive line and any brake fluid lines that are running up the under carriage.

Cut Your Car in half

Also, you will want to remove any wiring that is running the length of your car both inside and out. Next, remove all of the side windows as well as the doors. Your next step will be to get a saws-all and a pack of new metal cutting blades and saw the car in half.

Head to the Wrecking Yard

Make sure that your cut line avoids any doors for simplicity. Have a friend help you to pull the two halves of your car apart and set them up on blocks. Now head to the wrecking yard and find a car just like yours that you can cut a midsection chunk from.

A Total of Six Doors!

Bring the chunk back and weld it in place. Now you have two extra doors in back, for a total of six doors in your car! Grind and sand down your welding seams, finish them off with bondo and then hit them with a good coat of primer paint.

Easy As Pie!!

Take your drive line to a machine shop, have it extended and start to put your limo back together. Some of your interior panels will fit and some won’t, so you are going g to have to do some creative upholstery work. Your also going to need some extra long brake lines and an extended wiring harness. Hit the car with a paint job and you are good to go!

Millions Avoid Bankruptcy With Debt Relief Grants

Those who are at the end of their financial rope and considering bankruptcy as a last resort can possibly make a swift and profitable turn around with personal debt relief grants. What used to be a little known advantage is rapidly becoming one of the most popular methods of debt relief among American citizens due to the overwhelming decrease in the American economy.

There are more people facing the astronomical obstacles associated with extreme personal debt than ever before. Taking into consideration the vast waves of layoffs adding to the already rising unemployment rate, millions of Americans have been resorting to desperate measures in hopes of merely staying afloat, even temporarily. Paying bills with credit cards, or even paying credit cards bills with other credit cards is also an unfavorable habit that thousands have picked up over the past couple of years, ultimately leading to horrendous credit ratings, thousands of dollars in interest that continue to incur, and sometimes so far as wage assignments.

Unfortunately, many have fallen hard to hit rock bottom and have filed for bankruptcy, losing everything that they had worked so hard to achieve. Had they turned to the government for financial assistance, they may have been eligible to qualify for free personal debt relief grants to avoid these circumstances. The government provides all qualified applicants over the age of eighteen years old with generous amounts of free government grant money to aid them in personal debt relief, though in the past few knew of these opportunities.

On the brighter side, government personal debt grants are becoming more popularly known by the general public, and more worthy and deserving applicants are advantaging them. Millions more are acquiring free government money, paying their bills in full, saving their homes and automobiles, and remarkably, increasing their poor credit scores, dramatically. For obvious reasons, debt grants are vastly becoming a popular choice of debt relief options in lieu of ditching out on your responsibilities and being labeled a risk on your permanent financial records.

Free government money, better than bankruptcy. That’s a no brainer.

The Physics of NASCAR

Even though NASCAR started as a backwoods illegal race to run moonshine, it has today evolved into a sport that is not only entertaining but depends on physics too. The obvious element in the physics and the aerodynamic design required by these cars in order to achieve top speeds of near 200 mph with the minimum drag coefficient. But there are other forces involved too such as Newton’s Law of Motion and centripetal force.

Newton’s Law of Motion states that a body will remain in motion unless it is acted upon by some external force. In outer space for example, in the absence of gravity, an object will go on forever. So there are forces that resist the movement of this vehicle such as wind drag and another known as centripetal force.

Centripetal force should not be confused with centrifugal force. However without getting too technical, you can think of centripetal force as a real force acting perpendicular to the motion of the moving body. Centrifugal force on the other hand is actually a fictitious force and what we feel as we are thrown outward from a moving vehicle is the reaction force.

Centripetal force in the physics of NASCAR is crucial to keeping a car on the track. The tires of the vehicle provide the friction which is part of the centripetal force. The centripetal force needed to keep the car on the track cannot exceed the square of the speed of the car. To put it in simple terms, if the car takes a turn too fast, the wheels leave the ground and an accident occurs. The physics of NASCAR dictates that turns on the racetrack must be banked in order to increase the friction (part of the centripetal force) to hold the car.

Another component of the physics that serves to keep the vehicle with all four wheels on the track during the race is center of gravity. Center of gravity is basically the point where you could balance the car on the top of a flag pole (theoretically). Racing vehicles need low centers of gravity in order to keep the weight close to the track. If a vehicle has a high center of gravity then it can lose control when it hits a turn much faster. Think of an ambulance with a high profile patient area. If the ambulance took a turn too fast, it would topple over. But if its profile was not too high, it could take the turn faster because the center of gravity is lower.

An ambulance needs the high profile in order to get patients in and treat them but the physics of NASCAR dictate the low center of gravity in order to apply more centripetal force and keep it attached to the track on a turn.

Then there is the machining of engine components in the physics of NASCAR that are important for building horsepower with the minimum of friction. You want friction when it comes to centripetal force but you don’t want it inside of an engine. This is why internal engine parts are machined to within very accurate tolerances-much more accurately than automobiles for family and everyday use. Why? It is because you want to minimize friction inside the engine. When engines torque at these speeds, friction is a very dangerous enemy.

How to Change a Wheel Safely on a Slope

Changing a wheel safely on a slope requires a bit more attention than changing it on a straight road. There are more chances of the car slipping or even sliding without a wheel. Somebody could get hurt in the process. On a slope certain precautions have to be taken to avoid accidents.

First you have to see which tire needs changing, is it the front or the rear. The rears are easier than the fronts. When you are next to the curb and you have to change a rear tire then you steer the car into the curb, so it locks in position and cannot roll. That would be the front of the tire if you are going down or the rear of the front tire if you are going up.

Take the jack and its handle, the wooden blocks, the warning sign, the stepney and the wheel wrench out of the boot. Put the warning sign up for other motorists to see and the wooden blocks on the opposite side of the flat. This precaution further reinforces that you car will not move while you are changing the tire.

Open the wheel cover of the tire in question and loosen the nuts holding it. Then take the jack and attach it where the manufacturer says in the book. If you do not have the book the find a strong place so the jack will not penetrate the body of the car, like an axle. Raise the car up to where you can put the stepney in without problems.

Open the nuts fully and change the wheel to the stepney and hand tight the nuts in place, go criss cross when you do that to ensure the wheel is straight. Then lower the jack and tighten the wheel with a wrench again going criss cross. Remove the jack and put everything back into the dickey.

If a front tire has to be changed then obviously you cannot turn it to the curb, in which case you have to find some big stones to put behind the wheels on the other side. The wooden blocks may not take the weight of your car, and you don’t want it rolling at a vulnerable time. Accidents happen when people are in a hurry and they do not use common sense at the time.

If you have a flat and have to change your wheel always do things methodically and never in any rush. Think of the time you would lose if there is a mishap. Bad things happen and you have to cope with them. Always use the warning sign so others know that something is happening and they steer clear of your car.

Except for the basics there is a lot of common sense to be used in the entire process of changing a tire, putting the wooden blocks in for an example. See where the weight of your car is going to go and counter it accordingly with the blocks.