Making a profit in a business is derived from several different areas. It can get a little complicated because just as in our personal lives, business is run on credit as well. Many businesses sell their products to their customers on credit. Accountants use an asset account called accounts receivable to record the total amount owed to the business by its customers who haven't paid the balance in full yet. Much of the time, a business hasn't collected its receivables in full by the end of the fiscal year, especially for such credit sales that could be transacted near the end of the accounting period. 

The accountant records the sales revenue and the cost of goods sold for these sales in the year in which the sales were made and the products delivered to the customer. This is called accrual based accounting, which records revenue when sales are made and records expenses when they're incurred as well. When sales are made on credit, the accounts receivable asset account is increased. When cash is received from the customer, then the cash account is increased and the accounts receivable account is decreased. 

The cost of goods sold is one of the major expenses of businesses that sell goods, products or services. Even a service involves expenses. It means exactly what it says in that it's the cost that a business pays for the products it sells to customers. A business makes its profit by selling its products at prices high enough to cover the cost of producing them, the costs of running the business, the interest on any money they've borrowed and income taxes, with money left over for profit.

When the business acquires products, the cost of them goes into what's called an inventory asset account. The cost is deducted from the cash account, or added to the accounts payable liability account, depending on whether the business has paid with cash or credit.

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If you enjoy cooking and want a job that doesn't seem so much like work, perhaps a chef school can give you the skills and experience you need to cook in top notch restaurants around the country or even the world. Every restaurant has several cooks on staff, but the curriculum at a chef school will elevate you and your paycheck well beyond the level of any common short-order cook. Also, a quality chef school can prepare you for a number of prestigious positions in the food ...

Keywords:

chef school, chef schools,

Article Body:

If you enjoy cooking and want a job that doesn't seem so much like work, perhaps a chef school can give you the skills and experience you need to cook in top notch restaurants around the country or even the world. Every restaurant has several cooks on staff, but the curriculum at a chef school will elevate you and your paycheck well beyond the level of any common short-order cook. Also, a quality chef school can prepare you for a number of prestigious positions in the food service industry.

Many chef school campuses also teach the business side of the culinary arts. Many graduates of chef school go on to own their own restaurant, which gives them the freedom to prepare whatever cuisine they desire. It can also allow you to go into food service management with an intimate knowledge of food preparation that will make you very marketable to employers.

Although some chef schools develop their own independent programs, many of the more desirable institutes follow guidelines provided by the American Culinary Federation Accrediting Commission. These guidelines ensure that graduates of chef school have a well-rounded culinary background, as well as practical skills that will make them valuable employees and put their success in their hands.

A true chef school will teach you far more than just how to cook, although it will definitely teach you how to master that art. It will also teach you much about the role food plays in the modern world, as well as in the past. You will become well versed in social and cultural customs and how these traditions affect the preparation of food from different areas of the world. Each region of the world has its own type of food, and many countries have diets and dishes that are exclusive. You will learn many of these foods, how to prepare them, and why they are so popular in those countries.

A chef school will also teach you the basics about nearly every kind of food, which will unlock many cooking secrets. Although many kinds of meats can be cooked in the same way with the same marinades, different meats, like beef and pork, possess different properties that, once learned, can be taken advantage of to easily produce world-class meals. After you have learned these secrets about meat, as well as fruits and vegetables, and how to use marinades, broths, and other flavoring sauces, you will be ready to create your own custom dishes and meals. Many people try to improvise and invent new dishes and meals, but with the knowledge you gain at a chef school, the question with your customized dishes won't be if it's good, but how good.

Because the costs of gaining additional education and training are a concern for nearly everyone, many chef schools offer financial aid for those that qualify. Most people are eligible for some kind of grants, and loans if necessary. Those who receive a grant, or scholarship, do not have to pay that money back, and educational loans are typically extremely low interest and payments do not start until after graduation. Many chef schools also provide mentoring and help students prepare an effective resume, as well as attract the attention of employers who may grant students jobs before graduation.

If a chef school sounds like something you would like to know more about, there are many across the country that provide quality programs that can give you comprehensive training and experience in your area of interest. Mastering a skill like the culinary arts will separate you from the masses of people that are considered unskilled workers and your paycheck will be sure to reflect the difference.

Summary:

What would happen if loyalists of Saddam Hussein bombed 12 major U.S. cities one week before the presidential election, thrusting the nation and the election into chaos?

Keywords:

Can America Survive A Nationwide Terrorist Attack?

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What would happen if loyalists of Saddam Hussein bombed 12 major U.S. cities one week before the presidential election, thrusting the nation and the election into chaos?

Sound familiar? A similar scenario recently took place in Spain and could happen to other European and Asian countries that assisted America in the controversial war in Iraq and who have Americans living in or visiting them.

Many people, including political pundits, believe that more large-scale terrorism will come to American soil and the American people. The broadcast threat by Al-Zawahiri, leader of Al-Queda, that bomb after bomb will soon fall on America has the majority of U.S. citizens frantic with worry. Indeed, terrorism has become one of the world's greatest fears and concerns.

"New splinter terrorist groups are organizing everyday who want to kill Americans around the world, making our safety questionable for generations to come," said Bruce Schwartz, author of "The Twenty-First Century" (Park Avenue Press, ISBN # 0-9729076-0-2).

His new novel tells the story of America in the early years of the 21st century but was written in the 1990s, before the events of Sept. 11, 2001. Schwartz's book warns America about the potential for a nationwide terrorist attack.

His story details the destruction of 12 U.S. cities by Iraqi terrorists just days before a presidential election and results in America's second civil war. But Schwartz's version of civil war is not between regions; it is between classes and races.

"In the 1990s, hundreds of black churches were burned to the ground. Prejudice is rampant, even today, in America," Schwartz said.

The book's release during this presidential election year will provoke many controversial discussions on where our nation is headed when it comes to foreign policy, race relations, terrorism and politics. Schwartz portrays the near future as if it were the headlines of today's news.

Planned Television Arts, Schwartz's publicists, believe that right now is the perfect time to release this novel because his story could potentially become reality right before our eyes.

This chillingly prophetic novel has received rave reviews because it suggests what America must do to improve our society.

The B5 vitamin is also known as Pantothenic Acid. The B5 vitamin is the most prolific of all the vitamins and is found in every type of food. In fact, it is impossible for a person to consume less B5 vitamin than they need. That means that there is no little possibility that a person can have a B5 vitamin deficiency. For this reason, there is actually no recommended daily amount that health professionals can state as everyone obtains more than enough from their normal food consumption. However, even though there is no need to calculate a recommended daily allowance it does not mean that the B5 vitamin is not vital for a healthy body and mind. In fact, the B5 vitamin is essential for turning food into energy amongst other functions. The B5 vitamin is responsible for taking the fats and carbohydrates into energy.

Some B5 vitamin can be found in almost every food whether it is animal or vegetable. Obviously there are some sources of the B5 vitamin that are better than others but a balanced diet will provide more than enough. The foods with the highest B5 vitamin content are organ meats, salmon, eggs, beans, milk, and whole grains. It is worth noting that the B5 vitamin is lost when grains are milled into flour and tends not to beaded back in. Therefore, processed grain foods such as bread, pasta, rice, breakfast cereal, and baked goods are not good sources of the B5 vitamin.

The B5 vitamin is the most effective when it is combined with other B vitamins especially thiamin or B1, riboflavin or B2, niacin or B3, pyridoxine or B6, and biotin. Along with these other B vitamins, the B5 vitamin is an integral part in a number of processes. The most important of these is the production of energy from food that is consumed and this is known as the Kreb’s cycle. The B5 vitamin is also required for releasing energy from fats.

Interestingly, the B5 vitamin is also considered to be helpful in reducing stress. This is chiefly due to the fact that during periods of stress, the body produces more of certain hormones such as adrenalin and these require the B5 vitamin. There are many theories as to the benefits of the B5 vitamin but there is no need for the majority of people to actively seek out foods that are high in B5 as they are likely to be consuming far more than is needed already. There are no adverse effects to consuming too much B5 vitamin.

You have decided that you want to learn to fish. There are several ways of learning, the hardest being trial and error. It would be best to find an instructor for one-on-one lessons.

1. Buy seasickness medication

Nothing is worse than ruining your fishing because of seasickness. Most seasickness medication e.g. Bonine would be fine. Even seasoned fishermen are known to take some on rough days. Take one before you go to sleep, another when you wake up and a third one before you board.

2. Buy a reference book

A lot of good books are available at your bookstores and online. The book should give you instructions as well as terms and definitions. Some things you may not immediately understand but you should know anyway. Learn how to tie different kinds of knots. This knowledge will be invaluable for other purposes throughout your life.

3. Go to a party

There are party boats that carry from fifteen to as many as sixty anglers. The boat provides everything like bait, rod, reel, sinkers and hooks. They assist you in fishing and take the fish off the hook for you. Mates will spot you and will generally stay close to assist you. Party boats generally will cost you $25 - $70 a day, and the fish are yours to keep. The party boat is a bargain for beginners.

4. Pick your pier

Assuming you have already acquired skills to operate a rod and reel, you need to look for a fishing pier.

Majority of coastal cities have one public pier or pay-to-fish pier. You can rent tackle and buy bait at the piers. If you're having trouble, there are many pier anglers willing to help and give you tips.

5. Party or pier

You may want to do either step three or four or both at this point. The best thing to do is to do both several times to really learn.

6. The reel deal

The conventional reel is probably what you're using up to this point. The conventional reel is designed for a lot of wear and tear. You may now want to consider other types and makes of reels. Ideally you have met people and perhaps made a friend or two who can assist you in selecting a reel. You can even ask a tackle shop owner for tips.

You need to understand the mechanics of the reel and the other equipment. Learning to cast, tie knots and bait are not that complicated. Secondly, you need to learn where to fish. Successful fishermen know where the fish are located. Fish move from place to place and knowledgeable anglers understand these patterns and are able to anticipate where the fish are located.