Their Eyes Were Watching God And The Great Gatsby By F....

Their Eyes Were Watching God and The Great Gatsby are both novels which came out of a similar era and deal with similar themes but these novels also have their differences. Both Eyes and Gatsby deal with the issue of social class, and within that issue there is an issue of gender which shows how mostly the female characters are being oppressed. This oppression does not allow them to fulfill their dreams like the male characters which is a crucial point since these novels are also about self fulfillment. Eyes and Gatsby are both novels which show insight to the issue of gender, mostly its effects on female characters, and how that affects their journey to self fulfillment, but Eyes takes a more straightforward approach to the issue than Gatsby which allows the female characters in Eyes to achieve self fulfillment quickly and fully. While it can be seen there is a gender issue in Gatsby Fitzgerald sets it up in such a way that it is mostly overlooked compared to the other themes which are discussed. In the beginning of the novel Daisy and Jordan, two of the prominent female characters, are introduced as, â€Å"... two young women were buoyed up as though upon an anchored balloon.†(Fitzgerald 8). This quote does serve a purpose as an introduction and could almost be overlooked but it also shows readers that no matter how much Daisy and Jordan try and climb to higher dreams and opportunities they will always be anchored down. Another quote which shows how subtle the gender issue isShow MoreRelatedThe Great Gatsby by F. Scott Fitzgerald And Their Eyes Were Watching God by Zora Neale Hurston1348 Words   |  6 Pagesin The Great Gatsby and Their Eyes Were Watching God as they are exemplified by the relationships commented on by the authors. The vows said during the marriage process, mainly till death do you part, relate to these values as a promise between the people about to be wed. In order for the marriage to be successful and contain the values defining a successful union, there must be the presence of a connection between the two people, commonly referred to as love. In Their Eyes Were Watching God, ZoraRead MoreThe Great Gatsby By F. Scott Fitzgerald1412 Words   |  6 Pages Francis Scott Key Fitzgerald’s novel The Great Gatsby showcases the American society during the Roaring 1920s. During this time period many longed to be rich and become a member of the upper class. It became one’s dream to obtain good social standing rather than to achieve freedom and happiness. Fitzgerald creates characters, such as Daisy Buchanan and Jay Gatsby, who are more concerned with wealth than what truly makes them happy in life. Therefore, many perceive the theme of this novelRead More Symbolism in The Great Gatsby, written by F. Scott Fitzgerald1628 Words   |  7 PagesSymbolism in The Great Gatsby, written by F. Scott Fitzgerald The Great Gatsby is a classic American novel, written by F. Scott Fitzgerald in 1927 about corruption, murder and life in the 1920’s. The true purpose for a writer to compose any piece of literature is to entertain the reader, and this writer does this to the best of his ability. In this well-crafted tale, Fitzgerald presents a fast moving, exciting story, and to any typical reader it can be enjoyed; however, if the reader takes the timeRead MoreEssay on The Great Gatsby Research Report1248 Words   |  5 PagesI. Introduction In 1896 F. Scott Fitzgerald was born in St. Paul, Minnesota. After growing up in Minnesota he moved to start a career and marry Zelda, the girl he loved. He published his first novel, This Side of Paradise, in 1920; the novel was a success and Fitzgerald quickly became one of the most famous young writers of the time. â€Å"F. Scott Fitzgerald eagerly embraced his newly minted celebrity status and embarked on an extravagant lifestyle that earned him a reputation as a playboy andRead More F. Scott Fitzgeralds The Great Gatsby as Criticism of American Society 1734 Words   |  7 Pages   Ã‚  Ã‚   In The Great Gatsby, F. Scott Fitzgerald criticizes American society in the 1920?s for its tendencies to waste, advertise, form superficial relationships, and obsess over appearances. The work has been praised for both its brutal realism and its keen depiction of the age that The New York Times referred to as the era when, gin was the national drink and sex was the national obsession(Fitzgerald vii).   . . . indifference is presented as a moral failure - a failure of society, particularlyRead More Essay on Dr. Eckleburg of The Great Gatsby502 Words   |  3 PagesDr. Eckleburg   of The Great Gatsby      Ã‚   Throughout the course of events in The Great Gatsby, the watchful eyes of Dr. T.J. Eckleburg stare into the depths of each character, while the Doctor serves as a god of conscience from his middle ground between two worlds. As the creations of F. Scott Fitzgerald, the characters whose stories unwind before us live twisted webs of lives in which there is a distorted view of a greater force outside their worlds. Dr. Eckleburg merely watches over the greyRead MoreEssay on Symbols of The Great Gatsby 1249 Words   |  5 PagesThe 1920s were a time of big dreams, moral decline, and hardships in America . The Roaring Twenties were a different time altogether with its bootleggers and speakeasies, women becoming more independent, the poor becoming poorer, but through all this was The American Dream keeping the hope afloat. F. Scott Fitzgerald captured this era in his book, The Great Gatsby. Through his many symbols he illustrates the hopes, the forgotten God, and the oppressed Americans of the Twenties. The symbols inRead MoreSymbolism Of The Great Gatsby By F. Scott Fitzgerald1060 Words   |  5 Pages Symbolism â€Å"The Great Gatsby† written by F. Scott Fitzgerald takes place during the roaring 20’s, an especially great time for the wealthy. Symbolism is used thoroughly throughout the book to allow us to see how differently people see things and how we are affected by certain things that are out of our control. The color green is used to make us aware of money, wealth, even the future such as the green light at the end of Daisy’s dock. Here it symbolizes the future that Gatsby hopes to resume withRead MoreThe Roaring Twenties By F. Scott Fitzgerald1263 Words   |  6 PagesTwenties were a time of leisure and parties. The media and events surrounding this time period greatly impacted the carefree, extravagant lifestyle. This era was one of the most dramatic and energetic times in American history. To many, the symbols of the roaring Twenties were F. Scott Fitzgerald and his wife, due to their tales of the young and the wealthy (Hanson 96). The Roaring Twenties influenc ed many literary works, throughout the 1920s such as F. Scott Fitzgerald’s The Great Gatsby and ThisRead MoreA flourishing story of great wealth and compelling love strikes a chord when describing the900 Words   |  4 Pagesstory of great wealth and compelling love strikes a chord when describing the riveting novel of F. Scott Fitzgerald that is The Great Gatsby. Its narrative is of a searching man who goes by Nick Carraway, who moves to West Egg in New York to learn about the bond business. While there he recaps with his cousin Daisy and gets tangled in their ravishing upper class lives. What starts as an introduction to upper class socialites lives turned into a compelling love twist. Their Eyes are Watching God however

My Personal Leadership Model Of Leadership - 1480 Words

Introduction I believe that of any person with leadership skills has the potential in becoming a good leader. I also believe a person can lead if he or she has good core values views of the world. One core value from each level, including individual, between-people, organizational, and social, showing how individuals are acting towards the values others. These values help to complete my personal model of leadership, and how I conducted myself as a leader when I was in a leadership role (Smith, 2005). Individual In building my personal leadership model, to begin integrity is the most powerful value that I had when facing my team members. These qualities incorporate moral judgment, character, and honesty. Furthermore, when honest and good human quality wholeness or completeness of my individual values, deserving people s trust because of honesty, will set a new foundation for others who want to follow. In following through my qualities, but treating others is important to me, especially if they are my family members or team members. For me as a leader, I will always communicate with my team members and feel confident about any business decisions that I might make. And also integrate leadership model consisting of Conscious Leadership, self-awareness, team awareness and community-awareness ( Grayeb, 2014). Furthermore, my behaviors will set an example for my team members in reference to telling about my values to others. In addition, my team members willShow MoreRelatedMy Personal Leadership Model Of Leadership Essay1487 Words   |  6 Pageswith leadership skills has the potential in becoming a good leader. I also believe a person can lead if he or she has good core values view of the world. One core value from each level including individual, between-people, organizational, and social, showing how individuals are acting towards the values others. These values help to complete my personal model of leadership, and how I conducted myself as a leader when I was in a leadership role (Smith, 2005). Individual In building my personalRead MoreMy Personal Model Of Leadership1712 Words   |  7 PagesWhere there is no community, trust, respect, ethical behavior, it is difficult for the young to learn and from the old to maintain (Sendjaya and Sarros, 2002, p. 68). The founder of servant leadership, Robert K Greenleaf; believes that every person ought to own values that could support and guide others. Greenleaf s theory the servant leader is a servant first; it begins with the natural feeling that one wants to serve (Dierendonck Patterson, 2010). In order to serve, people must comprehendRead MoreMy Personal Model Of Leadership1593 Words   |  7 Pages â€Å"Where there is no community, trust, respect, ethical behavior is difficult for the young to learn and from the old to maintain† (Robert K Greenleaf). The founder of servant leadership, Robert K Greenleaf; believes that every person ought to own values that could support and guide others. According to Greenleaf, â€Å" The servant leader is servant first; it begins with the natural feeling that one wants to serve†(†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.). In order to serve people must comprehend values; which are a person’sRead MoreMy Personal Model Of Leadership1583 Words   |  7 Pages Where there is no community, trust, respect, ethical behavior, it is difficult for the young to learn and from the old to maintain (Sendjaya and Sarros, 2002, p. 68). The founder of servant leadership, Robert K Greenleaf; considered that every person ought to own values that could support and guide others. Greenleaf s philosophy was that the servant leader is a servant first; it begins with the natural feeling that one wants to serve (Dierendonck Patterson, 2010, p. 22). To serveRead MoreMy Personal Leadership Under The Vroom Yetton Normative Decision Model839 Words   |  4 PagesThe three areas of my personal leadership repertoire which are the weakest are consultative type II leadership, G roup-based Type 2 Leadership, and Autocratic Type 1 Leadership Consultative type II leadership under the Vroom-Yetton-Jago Normative Decision Model is something I should use more frequently. It mirrors the consultative type I style but deviates in the fact that followers are allowed to meet with each other. Often in my capacity I have clientele which could find great synergy on theirRead MorePersonal Model of Ethical Leadership1303 Words   |  5 PagesPersonal Model of Ethical Leadership Personal Model of Ethical Leadership: Ethical leadership is an important aspect that should be practiced by all individuals in leadership positions despite of whether the leadership is intentional or unintentional, or formal or informal. 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First, based on a narrative review of the literature, a conceptual model is developed that organizes the current literature and models how leader traits and behaviors affect leadership effectiveness. Second, the relative validity is tested of select leader t raits and behaviors using a combinationRead MoreModule 7 : Leadership Development1528 Words   |  7 PagesMODULE 7: LEADERSHIP DEVELOPMENT Leader development and leadership development is important from both a personal and an organizational aspect. (Hackman Johnson, 2013) states that, â€Å"Leader development promotes personal growth† and â€Å"Leadership development promotes organizational growth†. Leader development is an ongoing process that continues throughout life. Because leadership skills can be learned and/or developed, as you take on different leadership roles and other leadership opportunities

Imc Tools Used by Lux Free Essays

string(23) " beauty soap in India\." The great Indian brand wagon started nearly four decades ago. Great brands sometimes outlast their ambassadors as proven by Lux which celebrated its 75th anniversary in India. The first ambassador, Leela Chitnis featured in a Lux advertisement which flagged off the Lux wagon. We will write a custom essay sample on Imc Tools Used by Lux or any similar topic only for you Order Now She gave way to a galaxy of stars which includes Madhubala, Nargis, Meena Kumari, Mala Sinha, Sharmila Tagore, Waheeda Rehman, Saira Banu, Hema Malini, Zeenat Amaan, Juhi Chawla, Madhuri Dixit, Sridevi, Aishwarya Rai and Kareena Kapoor.The last frontier for most actors aspiring to stardom is becoming a Lux ambassador. The brand has outlasted many soaps. From the beginning, Lux became a household name across the country. Sales Promotion Sales promotion, a key ingredient in marketing campaigns, consists of a collection of incentive tools, mostly short term, designed to stimulate quicker or greater purchase of particular products or services by consumers or the trade. Whereas advertising offers a reason to buy, sales promotion offers an incentive to buy. Prominent Sales Promotion Schemes Used By LUXLux presented 30 gm gold each to the first three winners of the Lux Gold Star offer from Delhi. According to the promotional offer that Lux unveiled in October 2000, a consumer finding a 22-carat gold coin in his or her soap bar got an opportunity to win an additional 30 gm gold. The first 10 callers every week got a 30 gm gold each. The offer could be availed only on 100 gm and 150 gm packs of Lux soap. Lux Star Bano, Aish Karo contest: All one needed to do was buy a special promotional pack of Lux soap. The pack comes with a special scratch card.The 50 lucky winners and their spouses were flown down to Mumbai to live a day like Aishwarya Rai would. They could also be given gift vouchers worth Rs 50,000 from Shoppers’ Stop along with an exclusively designed Neeta Lulla sari and a beauty makeover by Michelle Tung, Aishwarya’s preferred designer and stylist. The piece de resistance was a dinner date with Aishwarya Rai herself. Lux celebrated 75 years of stardom with the Har Star Lucky Star activity. All wrappers of Lux had a star printed inside them. If the consumer found written inside the star, any number from ? 1 to ? , she would get an equivalent discount (in rupees) on her purchase from her shopkeeper. If the consumer found ? 75 years? written inside the star, she will get a year‘s supply of Lux free. Public Relations Not only must the company relate constructively to customers, suppliers and dealers, it must also relate to a large number of interested publics. A public is any group that has an actual or potential interest in or impact on a company‘s ability to achieve its objectives. PR involves a variety of programs designed to promote or protect a company‘s image or its individual productsLUX PR Activities Press relations: Lux has been maintaining constant communicating with its customers and potential customers, of the various developments taking place in the brand by using press relations. Events: Lux celebrated 75 years of existence in a grand way b y unveiling Shahrukh Khan as their latest brand ambassador. Kareena Kapoor, Juhi Chawla, Sridevi and Hema Malini graced the event and made it special. All the stars have endorsed Lux in the past. The event was held at the grand Intercontinental in Mumbai. Limited edition:Coming up with limited edition of the brand is also a way of attracting attention towards the brand. It creates a buzz and a feeling of urgency to try out the product and helps in promotion of the brand. This strategy was also implemented by Lux by bringing out limited editions like Chocolate Seduction, Aromatic Glow, Festive Glow and Haute Pink. Labelling: The LUX Trade Character or Logo is present prominently on the package. A novel metallic substrate packaging showcases the ingredients, and a female model is shown on the pack.Also displayed graphically are the key ingredients. Packaging: The colors are different for different variants such as saffron for the saffron variant, pink for the rose extracts etc. The Bars come in package sizes of 100g, 120g, 150 g . Lux has also launched a 45 g variant called Mini Lux priced at Rs. 5. Point of Purchases: The LUX is not given a notable placement on the shelves of different retail shops departmental stores for its sales promotion. Usually the company goes for wide display in the stores where it potential for its product.Different eye-catching decorations are made inside the store and in the showcase for outside display. These arrangements are made with the assistance of the sales people of the company. Advertisements: The message that the product reflects in its advertisements is the one that is usually narrated by the corporate itself. Advertising is any paid form of non-personal presentation and promotion of ideas, goods and services by an identified sponsor. Ads can be a cost effective way to disseminate messages, whether to build a brand preference or to educate people.USP or the common thread through all the advertisements is the Presence of Movie Stars through the ages. The product has been positioned on the basis of REFERENCE GROUP by using a celebrity popular at that point in time. Some amount of attribute positioning by mentioning the various ingredients has also been done. Lux campaigns have wooed millions of people over the decades. Popularly known as the beauty soap of film stars, Lux has been an intimate partner of the brightest stars on the silver screen for decades.An ode to their beauty, an announcer of their stardom, advertising campaigns on Lux have featured film stars across the nation, promising their beauty and complexion to ordinary women. With top movie stars– from Madhubala to Madhuri, from Babita to Karisma and Kareena having endorsed the goodness of Lux over generations, it was natural that the brand has built equity as the best beauty soap in India. You read "Imc Tools Used by Lux" in category "Papers" From the beginning Lux, by using a leading film star of the time, has fulfilled the consumers aspirations of using beaut y soaps via the rationale â€Å"if it‘s good enough for a film star, it‘s good for me†. Change in communication strategy However, the communication was slowly seen to be losing relevance, as consumers were beginning to question if the film star actually used the brand. In addition to this, several competitive beauty soap brands had begun advertising using similar methods of communication. In this context, the global brand team for Lux developed a new communication strategy. This strategy– bring out the star in you– for the first time moved the brand away from the long-running film star route. The film star still eatures in the new communication but not as her gorgeous self but rather as an alter ego/projection of the protagonist (a regular girl), for a few seconds of the entire ad. Thus, for the first time the film star was used as a communication device and not as the main feature of the ad. The move away from the film star and her fantasy world to a regular Lux user, with the focus on the protagonist‘s star quality, is a change from the norms set b y Lux advertising in the past. With the new communication strategy, the film star is used purely as a communication device to portray star quality in every Lux user.This can be significantly seen in the latest TV commercial of Lux Crystal Shine where Priyanka Chopra is portrayed as a normal woman This idea– bring out the star in you – puts the consumer at the heart of the brands‘ promise. This promise goes beyond the functional deliverables of soap, beyond bathing and the bathroom to the world outside. It‘s a world where with Lux on her side, an ordinary woman can impact her world with her own star quality. This is a successful attempt to bring the brand closer to its users and to give it a more youthful and contemporary image. Selection of Media:There are number of Sources available for passing the product message. These are as follows: * Television * Outdoor (Billboards) * Magzanies * Newapaper * Brochure * Internet Celebrity endorsements Hollywood Since the 1930s, many well-known Holl ywood actresses have marketed the soap to women as a beauty enhancer. Advertisements have featured Dorothy Lamour, Joan Crawford, Laurette Luez, Judy Garland, Cheryl Ladd, Jennifer Lopez, Elizabeth Taylor, Demi Moore, Sarah Jessica Parker, Catherine Zeta-Jones, Rachel Weisz, Anne Hathaway, and Marilyn Monroe, among others.The first male to star in a Lux advertisement was Hollywood actor Paul Newman Bollywood Today, the brand is still heavily advertised in India using Bollywood stars. Madhubala,Mala Sinha, Hema Malini, Sridevi, Madhuri Dixit, Juhi Chawla, Karisma Kapoor, Rani Mukerji, Aishwarya Rai, Amisha Patel, Kareena Kapoor and Tabu have all been past brand ambassadors. Priyanka Chopra is the present brand ambassador of Lux. In India Shahrukh Khan was the first male in a Lux advertisement.Public Relations: In order to build healthy relations with the consumers, the company has established a consumer department to manage the complaints of the end-users. A legal department is also dealing with the legal issues and media war. If any news is published in a newspaper that harms the product image, a persuasive message is published in that newspaper to counter the rumor. Sponsoring Events: The company goes for sponsoring events in order to heighten the company and brand image.Mostly the company goes for financing such kind of events in which its product has got some room to build likeness. The company also goes for sponsoring fashion shows in different cities. Distribution: LUX goes for indirect channel of distribution. The hierarchy of the distribution channel is as follows * Manufacturer * Distributor * Retailer * Consumer The distribution strategy pursued by the Unilever is intensive. It means that the product distribution is covering wide market. There are regional headquarters of the company in all the big cities of the country.There is a distributor in each big city. In order to reach remote areas, a distributor engages a sub-distributor for a small area. The company is directly linked with the main distributor and the sub-distributor has no such direct contact with the company. The company provides the Life Buoy inventory to the main distributor that is further dispatched to retailers and sub-distributors. There is a regional manager of Unilever that employs Area Sales Manager for a specific area then comes the Territory Sales Officer (TSO).TSO is directly linked with the distributors to set and achieve targets. The targets vary from area to area and are set on the basis of history of the area sales. As the sales targets depend upon the area history of sales; these are usually achievable. If these targets are facing some kind of setback, the promotional schemes based on areas are announced as discussed earlier. Advertisements: The message that the product reflects in its advertisements is the one that is usually narrated by the corporate itself.Advertising is any paid form of non-personal presentation and promotion of ideas, goods and services by an identified sponsor. Ads can be a cost effective way to disseminate messages, whether to build a brand preference or to educate people. CONCLUSION Lux is the largest personal wash brand in the country with a value share of 17%. Three in every five Indian consumers enjoy the luxurious bathing pleasure of Lux during the course of a year. This strong association with consumers has led to Lux becoming one of the most trusted brands in the country.Lux has retained its leadership status by strongly differentiating itself – no soap brand can claim to be more aspirational for the Indian consumer than Lux – ‘the beauty soap of film stars’. The last three years have seen Lux continue to grow far ahead of the market. It has gained close to 4% share in this period. A key initiative that has fuelled this growth has been the launch of Mini Lux – strategically priced at Rs. 5 to bring it within the reach of 300 million rural consumers. The introduction of new perfume and ingredient variants, addressing new benefit segments, has been the other growth driver. How to cite Imc Tools Used by Lux, Papers

Fundamental Financial Accounting Concepts -Myassignmenthelp.Com

Question: Discuss About The Fundamental Financial Accounting Concepts? Answer: Introduction Trial balance is the accounting report or bookkeeping that records the balances in each general ledger of the company. The credit balances are recorded in a column with the name as credit balance and the debit balances are recorded in another column that is named as credit balance. If total debit side of the trial balance does not match with the credit side there must have been some errors included (Edwards 2013). On the other hand, the adjusting entries are used for correcting the errors and shall be completed prior to the issuance of the financial statement of the company. Trial balance and its purpose Trial balance can be defined as the statement of the balances that is extracted from various economics of ledger for testing the arithmetical exactness of the account books. The trial balance has 2 sides debit side and credit sides. It is the accounting report or bookkeeping that records the balances in each general ledger of the company (Lee 2014). The credit balances are recorded in a column with the name as credit balance and the debit balances are recorded in another column that is named as credit balance. However, the summation of each of this column shall be same as other. Within the accounting period the trial balance can be prepared at anytime. However, it is not the part of double entry method of accounting but is prepared to check the posting accuracy. Under the manual process the trial balance is generally prepared by the accountant for discovering whether any error exists there on account of clerical mistake or calculation mistake (Year 2017). Trial balance is very crucial for the purpose of accounting and auditing. It is used to reveal the following The account balance of the general ledger prior to the adjustments All the balances after adjustments Details adjustments Preparation of trial balance for the company helps to detect the calculation errors that may have taken place under the double entry system of accounting. If total debit side of the trial balance does not match with the credit side there must have been some errors included. The reason may be the transactions have been wrongly classified or material errors related to accounts that may not have been detected in the trial balance procedure. The trial balance ensures That all transactions are recorded with same credit and debit balances Through identification of errors in books of accounts it assists in correcting the errors before preparing the final accounts (Wahlen, Baginski and Bradshaw 2014) It makes preparation of balance sheet, profit and loss account and trading account easy through making all the accounting balances available at single place. Adjustment journal entries and purpose of recording adjustment journal entries The adjustment journal entries are the accounting entries that are made under the journal accounts of the company at the closing of financial period. These entries allocate the expenses and income to actual period under which the expenses or incomes take place (Henderson et al. 2015). It follows the principle of revenue recognition in the accrual method of accounting as against the time of receiving the payment or under the cash method of accounting. The adjusting journal entries are prepared for allocating Unearned revenue from the prepayment receipt to the period under which it is actually earned. Prepayment of the expense to period while the expenses are actually incurred Accrued revenue that is earned but to be received later to period in which it is earned Accrued expenses that will be paid later to period while the expenses are actually incurred (Apostolou et al. 2013). The adjusting entries are further used for correcting the errors and shall be completed prior to the issuance of the financial statement of the company. Generally it includes the scenarios when When as per the company policy something like fixed asset is booked under the capital account but it should have been booked under the expenses account like the supplies expenses Any entry that is made under the accounting records of the company, however, the amount is required to move under the period in which the expenses actually incurred or the revenue is actually earned or segregated among 2 or more than 2 accounting periods. No entries are recorded in the accounting records of the company for few revenues and expenses however, the expenses or the revenues took place in that period and shall be include in the balance sheet and income statement of that period (Weil, Schipper and Francis 2013). Purpose of preparing the adjusted trial balance The extended trial balance or the adjusted trial balance is the working paper that is used as the basis for the preparation of statement of financial position and income statement at closing of financial period. It records the same as the name suggests. It is used to bring the ledger balances together in trial balance form and adding the columns thereafter for recording the corrections and adjustments. For the adjusting trial balance, the adjustment column, statement of financial statement and profit and loss column is added. Before preparing the financial statement the accounting balances shall be verified to ensure that the credit balance and the debit balances are same (Edmonds et al. 2013). This is done through preparation of trial balance, listing all the accounts that include revenue, liabilities, equity and expenses. Thereafter each column is summed up and if 2 columns do not matched there must be some errors. In case of accrual accounting method, the revenues are recorded while it is earned and not when it is paid. In the same way, the expenses are recorded at time when it is incurred and not when it is paid. Therefore, before closing of the accounting period the adjusting entries are recorded to make the accounts up to date (Needles, Powers and Crosson 2013). The reason behind preparing the adjusted trial balance is for assuring that adjusting entries are recorded appropriately. Preparing the adjusted trial balance is the last step before the preparation of financial statements that is used by the company, its creditors, investors, shareholders and auditors for measuring the performance of the business. If wrong balances are entered in the financial statement the statement will be inaccurate. Difference between adjusting journal entries and closing journal entries Adjusting entries are recorded at the closing of each accounting period and prior to preparation of the financial statement for recording the accounting transactions and making the financial statement up to date while the accrual method of accounting is followed (Edwards 2013). For instance, every day the firm incurs the expenses related to salaries of employees. However, the salaries under payroll for the last day of the month will not be recorded till the end of the period. Other entries for adjustment involves amount that are paid by the company prior to the amount actually turning into expenses. For instance, the company made the payment towards insurance premiums for 3 months even before the start of these 3 months. Further, the expenses may be deferred through recording of the amount under the asset account (Warren and Jones 2018). On the contrary, the closing entries are recorded on the last day of accounting period. However, they are entered in accounts after preparation of financial statement. For most of the part the closing entries includes the accounts related to income statement. The closing entries record the balances from all the expense accounts and revenue accounts to zero (Weygandt, Kimmel and Kieso 2015). This states that the expenses and revenues will start in the New Year with no balance which in turn will allow the company to report the expenses and revenues easily. Further, the net amount from all the balances from expenses and revenue accounts at the closing of the period will recorded as retained earnings for the companies and owners equity for the sole proprietorship. Conclusion From the above, it can be concluded that the Trial balance is very crucial for the purpose of accounting and auditing. It helps in preparation of balance sheet, profit and loss account and trading account easy through making all the accounting balances available at single place. The adjusted trial balance is used to bring the ledger balances together in trial balance form and adding the columns thereafter for recording the corrections and adjustments. The main difference of adjusting journal entries with the closing balance is that the closing entries record the balances from all the expense accounts and revenue accounts to zero. Reference Apostolou, B., Dorminey, J.W., Hassell, J.M. and Watson, S.F., 2013. Accounting education literature review (20102012).Journal of Accounting Education,31(2), pp.107-161. Edmonds, T.P., McNair, F.M., Olds, P.R. and Milam, E.E., 2013.Fundamental financial accounting concepts. New York, NY: McGraw-Hill Irwin. Edwards, J.R., 2013.A history of financial accounting (RLE Accounting)(Vol. 29). Routledge. Henderson, S., Peirson, G., Herbohn, K. and Howieson, B., 2015.Issues in financial accounting. Pearson Higher Education AU. Lee, T.A., 2014.Evolution of Corporate Financial Reporting (RLE Accounting). Routledge. Needles, B.E., Powers, M. and Crosson, S.V., 2013.Financial and managerial accounting. Cengage Learning. Wahlen, J., Baginski, S. and Bradshaw, M., 2014.Financial reporting, financial statement analysis and valuation. Nelson Education. Warren, C.S. and Jones, J., 2018.Corporate financial accounting. Cengage Learning. Weil, R.L., Schipper, K. and Francis, J., 2013.Financial accounting: an introduction to concepts, methods and uses. Cengage Learning. Weygandt, J.J., Kimmel, P.D. and Kieso, D.E., 2015.Financial managerial accounting. John Wiley Sons. Year, B.C.S., 2017. Advanced accounting.Journal Entries in the books of Company,12, pp.12-750.