Tuesday, May 19, 2020

Police Brutality Against African Americans - Free Essay Example

Sample details Pages: 9 Words: 2729 Downloads: 6 Date added: 2019/03/29 Category Society Essay Level High school Topics: Police Brutality Essay Did you like this example? Many African Americans become victims of police brutality due to the systemic racism and criminalization of people of color. African Americans are unfairly targeted by law enforcement and not afforded the same rights and privileges as other races in America. There have been many historic events in our current society surrounding police brutality such as the incidents surrounding Rodney King, Tamir Rice, and Eric Garner. After constantly hearing in the news about unarmed African Americans becoming victims to the police, it is clear that African Americans are directly targeted by the police, more specifically black men. According to U.S. Department of Justice (DOJ) statistics from 2014, for all age groups, black male individuals are arrested and have the highest rate of imprisonment in state and federal facilities which rate is 3.8 to 10.5 times more than the rate for white men and 1.4 to 3.1 times more than the rate for Hispanic men (Carson 23). The primary factor that explains these statistics is the fact that Africans Americans as a race are racially profiled by the police. The frequencies of which African Americans have been murdered by the police are not accidental situations, nor are they reflective of the excuses that have come to be standard police responses to these situations; fear of personal safety. Police brutality and racially profiling is also not just about individual officers, but a culture that allows prejudice and violence against communities of color to go unchecked. With the use of new and updated technology like body cameras, these statistics could be reversed because they woul d show proof that majority of these incidents are not justified and prevent officers from targeting black men. Don’t waste time! Our writers will create an original "Police Brutality Against African Americans" essay for you Create order On March 2, 1991, an African American man named Rodney Glen King was watching a basketball game and drinking 40-ounce beers at a friends house in suburban Los Angeles. Upon leaving his friends house, he ran a red light and nearly caused an accident. When four officers arrived on the scene, they ordered him to get out of the car and get on the ground. At first, he did not comply and just smiled at the scenery around him. The officers described him as having bizarre behavior and a spaced-out look, which they used to try to justify their actions. King was able to successfully avoid a swarming maneuver that the officers tried to use still able to rise to his feet despite being hit twice by an electric stun gun. This is when the officers started to strike them with metal batons and kick him repeatedly, even after him repeatedly saying please stop. A year later, on April 29, 1992 four Los Angeles Police Department officers were acquitted on the beating of Rodney King. There was an 81 secon d video of the beating, that showed a group of officers kicking, stomping, and beating on him with metal batons in an intersection in South Los Angeles. Since it was caught on video, it sparked a national debate about police brutality and injustice. Despite the videotape being shown in court, a jury in Simi Valley concluded a year that the evidence was not sufficient to convict the officers (Owens and Browning 153). Within hours of the jurys verdict, Los Angeles erupted in riots. When it was over, fifty-four people had lost their lives, over 7,000 people had been arrested, and hundreds of millions of dollars worth of property had been destroyed (Deitz 74). Angry crowds gathered in in cities all across the country. When the officer was not indicted in the beating of Rodney King, that represented the usual outcome of cases involving police and unarmed black man. Twelve-year-old Tamir Rice was fatally shot by and killed by a police officer in at Cudell park in Cleveland, Ohio on November 22, 2014. There was a call to the police department stating that there was an African American male in a park brandishing a firearm, and the caller made sure to say that the suspected firearm was presumed to be fake. The police dispatcher who took the call failed to notify the officers of these details. Within seconds of arriving on the scene, one of the officers fired two shots into Tamir Rices abdomen. For 4 full minutes after being shot, he was not given any first aid. He was with his 14-year-old sister at the time, who the officers pinned and handcuffed, preventing her from comforting her bleeding brother. The officers claimed that Tamir didnt respond to them shouting and him and was reaching for a gun in his waistband, although he was unarmed. The officer that fired the gun, Timothy Loehmann, was an officer in training at the time at claimed that he had no choice but to shoot and kill the twelve-year-old. In the investigation it was noted that Tamir had a toy gun. Days after his death, a video went viral showing that Tamirs body fell to the ground immediately after the police cruiser arrived on the scene. This video along with multiply witness testimonies contradicts the officers claims that they were shouting at Tamir, since they gave him no time to react to any warnings that may have been given. Activists and community leaders appealed to the courts to have the two officers arrested and indicted on the charges of murder and negligent homicide, with the video evidence providing probable charge. On December 28, 2015 a grand jury in Cuyahoga County of Ohio decided not to indict the two white police officers, Timothy Loehmann and Frank Garmback, in the death of Tamir Rice. On July 14, 2014 a 43-year-old African American man named Eric Garner died after being detained by police officers of the New York Police Department in Staten Island, New York. Initially, he was arrested for selling individual cigarettes on the streets, which is illegal. The entire arrest was captured on video and showed Garner being held in a chokehold for at least 15 seconds and pinned to the ground. While pinned to the ground by an officer named Daniel Pantaleo, he repeatedly lets him know that the choke hold is impairing him by saying I cant breathe. He wasnt provided any medical assistance, nor did the officers let up on their choke hold. The New York City Medical Examiners Office autopsy report concluded that the chokehold was responsible for his death since he suffered from asthma. Garners death was ruled a homicide by compression of neck (choke hold), compression of chest and prone positioning during physical restraint by police (Sparrow 25). The grand jury failed to indict t he police officer who killed Garner, which started many civil protests. Protesters chanted I cant breathe, in support of trying to get justice for his death. These are just a few of the hundreds of incidents that have occurred, and as a response to the highly publicized police killings of unarmed black men, many civil rights movements have risen. One of the most known is Black Lives Matter, a movement and national organization whose mission is to build local power and to intervene when violence was inflicted on black communities by the state and vigilantes. It was founded in 2013 by Alicia Garza, Opal Tometti, and Patrisse Cullors, therefore it wasnt around during the time of Rodney Kings police encounter and others around that time. Instead of one large organized movement, there were many separate civil rights movements in the 90s. Unlike those previous civil rights movement, Black Lives Matter is decentralized, and encourages leaders from communities all across this country rather than one leader. One of the three founders, Alicia Garza describes this movement as an ideological and political intervention in a world where black lives are systematically and intentionally targeted for demise (Garza). The enragement surrounding the death of Trayvon Martin after he was shot and killed, then put on trial for his own murder, is what led to the Black Lives Matter Movement. The creation of this movement was a response to the anti-black racism that permeates our society, and also unfortunately previous movements. After the death of Trayvon Martin, it became more prevalent to how many African Americans become victims to police brutality, without receiving any justice. Trayvon Martins case differed than most other cases because he was killed by a civilian, not a police officer. After Trayvons death and the verdict of his case was publicized across our country, other cases became widely publicized as well. It ignited an urge in the black community to organize and fight for a change. As more unarmed Black men and women continued to be killed by police officers in cities around the country, the movement utilized social media platforms, primarily Twitter and Facebook, to organize protests in response to police violence against African Americans . By the end of 2015, the ratio was 6:1 of unarmed black men dying as a result of being shot by the police in the United States. Out of the 102 cases that that took place in 2015 that dealt with unarmed African Americans, only ten resulted in police being charged with a crime (Geller et al 2325). The Black Lives Metter movement aims to changes these statistics and unify our society. Groups associated with Black Lives Matter have advocated for a wide variety of policy changes including body cameras, independent special prosecutors, greater transparency in policing (Fasching-Warner and Hartlep 5). This movement has drawn enormous attention from all sides of the political spectrum at the local and national levels. After hearing about the several incidents surrounding police brutality inflicted on African Americans all around our country, there is a clear pattern. After each story breaks out to the public the police release a statement, officers get placed on leave, protests break out, and the case goes to trial with an outcome of no indictment for the police officers. In each of the cases, white police officers were involved and none of them were held accountable for the beatings or deaths, regardless of them being at fault. This is because they are going around killing unarmed African Americans when it is not necessary and claiming it as self-defense. None of these officers are getting indicted on these crimes and it continues to happen, since they know they can get away with it. If these officers truly felt as though their lives were in danger, they could have shot the victims once in the leg to make them unable to get away or even use a taser to make them fall to the ground. The outcome should never be to take a life, unless they propose an actual threat to the officers life. In order to prevent further deaths, the police department should be held accountable. The department has to accept what the officers are doing and hold each officer accountable, as well as be willing to fix the problem. In each case the police officers claimed that they feared for their lives, yet the evidence proved that there was no definitive justification for them to feel threatened. Police officers sign up for a job that ensures the safety of others, so when something goes wrong, they have to be able to admit fault. Law enforcement leaders should promote a vision in which the use of excessive force is the least desirable outcome. To decrease the rates of African Americans being killed, officers should be under audio and video surveillance. They should be required to wear body cameras, in addition to their dashboard cameras, while on duty. This is a way to decrease all forms of police brutality and protect the civilians. In an 18 month study ran in Rialto, California fifty-four officers were randomly assigned to wear a Taser Axon body camera system .The results of the study showed that shifts without cameras experienced twice as many incidents of use of force as shifts with cameras, and the rate of use of force incidents per 1,000 contacts was reduced by 2.5 times overall as compared to the previous twelve-month period (Ready and Young 447) . This proves that body cameras increase transparency and police legitimacy, improve behavior among both police officers and citizens, and reduce police use of force. If more officers wore body cameras, they would be less likely to shoot African Americans as quickly as they do now, thus preventing deaths. Officers are often not held accountable for their misconduct, and the cameras would provide accountability for both the officers and the civilians. They would be held accountable for their actions because there would be clear proof of what happened. The videos from these cameras would serve very useful for criminal proceedings, as they often show the ugly truth of interactions between black people and the police. The outcomes of the cases previously discussed show that videos from bystanders recording from their phones dont result in indictments or convictions because they are considered circumstantial evidence. Body camera footage is much more powerful and indiscriminate when it comes to presenting evidence in court. The footage from the body cameras could also be beneficial to use during training to show examples of how they should and shouldnt conduct themselves. The body cameras should be worn when responding to a 911 call or when they are making a traffic stop, since that is when most of the problems occur. If the cameras only record these particular moments, this will decrease the amount of footage thats being reviewed for a case. It would also bring down the cost of storing these footages. There are currently no federal r ules for when an officer should and should not turn on their cameras, so it would be up to the police department. All departments should make the firm decision of making the police wear cameras during the times they are interacting with people. If the police officer purposely never turns on their cameras, they should be subject to consequences. If a civilian ends up getting hurt in any way during the time their camera is off, the officer should be suspended as opposed to administrative leave. One issue that may arise is who gets access to the cameras. The public does not necessarily need access to the video footage unless they are a part of the victims family or on the team of detectives. Everyone who is in the courtroom, if it makes it to court, should be able to watch the video because it would be considered evidence. If the officer attempts to fabricate the story in any way, the body camera video could easily settle it. Most police departments are funded by the city council. They can receive a grant from the federal government and give details as to what body cameras can do for the country as a whole in order to increase the chance of receiving funding. Some may also argue that making police wear body cameras is an invasion of privacy since all of the police surroundings while arresting someone will be shown. Faces in the surrounding can be easily made anonymous by being blurred out. There is clear tension between police forces and black communities. Violence being i nflicted onto black people by the police is one of the predominant traumatic events that consistently affects the lives of young black youth and our communities. The impact of police brutality is much broader than simply affecting the individuals who have experienced racialized violence, it is a constant reminder of the historic and current devaluing of Black lives (Alang et al. 664). It sends a signal that there is little hope for justice. Police used to be thought of as protecting us, but now they are thought of us the ones who kill us. Since 2005, only 54 officers have been charged in the thousands of fatal shootings, and the vast majority of those officers were exonerated or acquitted (Carasick 4). These targeted victims are often exploited through their criminal records, physical appearances, or misperceived attributes and that has been used to justify their unlawful deaths. Way too often, police officers take away our lives in a flash due to a perceived threat, although the victims that they deemed to be a threat were unarmed, physically subdued, or lying on the ground. The result of this is the tension and lack of trust within the police and black communities throughout America. Police officers have been abusing their powers and our judicial stem has let them get away with it. Holding these officers responsible for their crimes and using body cameras to prove that they are using unnecessary force can turn these statistics around and lower the rates of deaths due to police brutality.

Individual Education Plans (IEP)

Wednesday, May 6, 2020

Before The Birth Of Science, The Origin Of Fire Could Only

Before the birth of science, the origin of fire could only be speculated by humanity. The Greeks said Prometheus stole fire from the gods and gave it to humans. They also considered fire to be one of the five basic elements of the universe. The Chinese say Hui Lu kept one hundred fire birds in a gourd that had the power to cause forest fires5. The Native Americans explain fire by stating fire was hidden from mankind and that an animal—coyote, woodpecker, or wolf—would steal the fire from the guarded Fire Mountain5. A later theory in the seventeenth century stated that objects containing phlogiston had the ability to catch fire, thus explaining combustion and rusting in archaic times3. However later observations disproved the theory. In†¦show more content†¦From one stable compound comes multiple products caused by the rearrangement of the reactant. If one were to do the calculations for the combustion reaction, the units would be in joules and negative, indicat ing it is an exothermic reaction. Such calculations are vital to maximize output and feed consumption. Today’s demand for electricity is voracious, consuming 3913 billion kilowatt-hours in the United States alone6. According to the Wall Street Journal, coal is currently one of the most used fuel source to produce the United States’ energy along with natural gas, petroleum, renewable energy, and nuclear power1. For a long time, coal has been the best heat source since it contains more heat per gram and potential energy compared to wood’s meager output4. To use coal to produce electricity, the coal is heated and cooled with water. The water vapor is used to turn a turbine connected to a generator, and is later condensed back into liquid water and returned to a body of water or recycled4. The chemical formula of coal is C135H96O9NS from carbonized plant biomass but varies from different coal qualities, ranging from anthracite to peat1. What differs between each quality of coal is the amount of carbon, oxygen, and impurities such as mercury and sulfur. These impuritie s affect the amount of pollution that gets expelled into the atmosphere such as sulfur dioxide and poisonous mercury gas4. As a result, these pollutants cause respiratory problems and acidify waterShow MoreRelatedConflicts Between Science and Religion1662 Words   |  7 Pagesï » ¿Introduction - In science, evolution is one of the basic templates for understanding the biology of an organism or ecological unit. Essentially, it is the change in inherited traits of a population through a process called natural selection in which only the strongest traits are appropriately adapted to the environment in question. Those traits from parents who are healthier and live longer are then passed down to future generations where the traits are amplified if the organism thrives. EvolutionRead MoreThe Plan B Pill1608 Words   |  6 Pagesintercourse, some methods can be used within a short time after unprotected intercourse or failed use of birth control, which are usually referred to as emergen cy contraceptive. Within the last 30 years, a number of approaches, which seem safe and efficacious, have been developed as this method, including the popular plan B pill. In 1999 the FDA approved the Plan B pill, which was the first progestin-only dedicated emergency contraceptive product. The plan B pill was developed by Teva Pharmaceutical IndustriesRead MoreHistory of Science and Technology1800 Words   |  8 PagesScience and Technology has been around from the beginning of time. It evolved from the everyday efforts of people trying to improve their way of life. 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The Risks Associated With Alcohol Use and Alcoholism

Part One: Alcoholism Today Alcohol consumption is prevalent in our society; people drink while at parties, sporting events, and at dinner. Drinking is socially acceptable and legal, so there is no surprised that many drink. However, individuals can be deemed deviant if they exceed a certain level of drinking. The deviant receives the label of an alcoholic; to distinguish their behavior is outside the normal values of our society. â€Å"Nearly one-third of the US population will meet criteria for alcohol abuse or dependence within their lifetime† (Young, 2011). Alcoholism is considered deviant because the person drinks excessively and frequently disregarding the safety of themselves and others. Society stigmatizes these individual as†¦show more content†¦The inability to give up drinking proves the substance has become addictive. Binge-drinking is considered normal, because although they display excessive use, the person can choose not drink from months; however an alcoholic has a need for the alcohol and cannot delay their drinking behavior. In today’s society alcoholism is seen as a deviant behavior that constitutes as a disease because of the addicted qualities. Some people are more susceptible to alcoholism, â€Å"Today, the disease narrative which dominates in the West casts individual biology (e.g., brain chemistry or the alcoholism gene) as the cause† (Young, 2011). A child of an alcoholic parent is more likely to be addictive to the substance themselves, because of the addictive gene. Another factor that would contribute to the child holding addictive qualities would be they failed to learn the normal drinking behavior, because they have only observed excessive drinking. Alcohol is a mind altering substance that impairs judgment and behaviors. 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Vedic Mathematics free essay sample

The Basic Course covers the following topics: Complements by Vedic formula â€Å"All from 9, last from 10† Subtraction using complements Addition of numbers Left to right addition By â€Å"addition and subtraction† By â€Å"elimination and retention† Operations with â€Å"Unit base number 1† Multiplying 2-Digits numbers ending in 1 Multiplying 2-Digits numbers beginning with 1 Multiplying 2-Digit numbers by 11 Multiplying 3-Digit numbers by 11 Multiplying 4-Digit numbers by 11 Multiplying a number by 22, 33, 44 etc. Unit Base Number 1 Multiplying by 111 2-Digits by 111 3-Digits by 111 4-Digits by 111 Multiplying by 222, 333, 444, etc. Multiplying by 1111 Multiplying by 2222, 3333, 4444, etc. Complement numbers Multiplying by 5 (Unit base 10) Multiplying by 25 (Unit base 100) Multiplying by 125 (Unit base 1000) Magical number 9 Multiplication by 9 Multiplication by 99 Multiplication by series of 9 Division by 9 Digit Sum or Digital Roots Digit sum of any number Casting out of 9 Casting out numbers adding to 9 Divisibility test for 3 and 9 Using Digit sums in checking Addition, Subtraction, Multiplication, Division Multiplication by â€Å"All from 9, last from 10† Base method multiplication Below base 10 Below base 100 Below base 1000 Base method multiplication Below base 10 Below base 100 Below base 1000 Multiplication below and above base One number below 10 and one above 10 One number below 100 and one above 100 One number below 1000 and one above 1000 Vedic formulas â€Å"Proportionately† Multiplication with sub-bases 50, 250, 500, etc. We will write a custom essay sample on Vedic Mathematics or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Multiplication with any sub-base With same 10s digits and unit digits adding to 10 With same unit digits and ten’s digits adding to 10 â€Å"Vertically and Cross-wise† multiplication 2-Digits by 2-Digits 3-Digits by 3-Digits 4-Digits by 4-Digits Vedic formula â€Å"Addition and subtraction† Multiplication tables on fingers Table number 9 Table number 8 Table number 19 Table number 18 Writing any tables Nine point circle and tables Checking tables with digital roots Squaring by â€Å"Various Vedic methods† Squaring by â€Å"Base method† Squaring by â€Å"Vertically and crosswise† Squaring by â€Å"Duplex method† Squaring â€Å"Special numbers† Squaring numbers ending in 1 Squaring numbers ending in 9 Squaring numbers ending in 5 Squaring numbers beginning with 5 Squaring numbers between 25 and 50 Squaring numbers between 50 and 100 Squaring by Vedic formula â€Å"Yavadoonam† Squaring 2-digit numbers near sub-bases Squaring 3-digit numbers near sub-bases Multiplying 2-digit numbers by formula Differing by 1 of sub-base Differing by 2 of sub-base Differing by 3 of sub-base Square root by Vedic formula â€Å"By mere observation† Pattern in square of a number and its square root Square root of 1-digit and 2-digit numbers Square root of 3-digit and 4-digit numbers Square root and digital roots Square root by Vedic division Divisibility tests Divisibility test for number 2, 5 and 10 Divisibility test for 3 and 9 Divisibility test for number 4 Divisibility test for number 8 Divisibility test for number 6 Divisibility test for number 7 Divisibility test for number 11 Division by complement numbers Division by 5 (Unit base 10) Division by 25 (Unit base 100) Division by 125 (Unit base 1000) Division by â€Å"Nikhilam formula† Division by 2-digit number Division by 3-digit number Division by â€Å"Transpose and apply† Division by 2- digit number Division by 3- digit number Division by Vedic formula â€Å"Flag digit† Division by 2- digit number Division by 3- digit number Division with adjustments Introduction to â€Å"Vinculum numbers† Convert normal numbers to vinculum form Convert Vinculum numbers to normal form Subtraction using Vinculum numbers Addition and subtraction using Vinculum numbers

Management Accounting Computing Appropriate Cost

Question: Describe about the Management Accounting for Computing Appropriate Cost. Answer: Introduction According the study, it is stated that computing appropriate cost for manufactured goods and services are one of the essential business activities. The allocation of cost for any particular product or services is always considered on the basis of their selling prices and amount of profitability Company is expecting from those activities. As per the AASB 102, it is considered that inventories costs are always based on cost of purchase of that particular product, cost of conversion during its selling activities and others related cost (AASB 2013). On the other hand, allocation of proper cost and expenses by supporting other related cost of production and conversion cost. Lets take an example, while production buck amount of goods within a manufacturing concern, purchase cost of indirect materials are related to production cost and cost of raw material will be included into purchase cost. It is also supportive, while determining appropriate amount of cost of products required a specific procedures and concepts which are initiated by AASB. Specific Purpose behind Establishing a Production Costing System The establishment of product costing system is beneficial for both product as well as service rendering organization. Basically this costing system is initiated for determining the cost of both manufactured products and others related services rendered by the company to their customers (Fullerton, Kennedy and Widener 2013). There are two specific objective organizations have related to product costing system. Those are basically primary objectives and secondary objectives. Primary objectives behind establishment of product costing system There are several aims and objectives which are related to production costing system implementing and providing benefits to different business entities. Those activities are basically related to determining the cost of the manufactured products and rendering services of that particular organization (James and Colella 2012). It is an important process of a manufacturing concern to allocating the proper price to avoid the losses within that particular event. Proper allocations of expenses are also required to control and monitored the operating expenses of the organization. According to the AASB regulations, it is stated that production cost required to be calculated on the basis of total manufacturing cost bear by an organization within a financial period of time (Brandon 2016). Generally consideration of unrelated costs is lead to increase the product cost of the company which is one of the major reason for organization incurring losses within a specific period of time. Ascertaining better selling prices and allocation of profitability index is always a big factor for an organization. It is also recognized that ascertaining of selling price of a produced goods is also based on the competitive pricing basis (Hofstede 2012). The overall accounting process is determining that costs of production, gross profit, and net profit for an organizational financial statement are interrelated. These activities are also helpful for a entity to make a proper decision for the benefit of the organization. So it is proved that without allocation of production costing system determination of proper profit and selling price for manufactured products of an organization is complex in nature. Secondary objectives behind usage of production cost system There are several secondary objectives of a business entity while following a production cost system into making better decision making processes. Calculation of production cost and its related expenses are necessary for an organization and production costing system is one of most appropriate way to manage those costs effectively (Hart, Wilson and Fergus 2012). There are basically different expenses and overheads which are required to be controlled and securitized by the management of a particular entity effectively. Preparation of budget, enhancement of efficiency level of an organization during their production process is also applicable for a concern for managing various related departments (Drury 2013). The particular management of an organization is required to take a appropriate decision while allocating their production related cost or measurement of profitability of an organization within a specified period of time. These product costing systems is also supportive for identif ying total contribution as well as break even cost of the organization. Schedule Preparation for Cost of Goods Produced and Cost of Goods Sold Within an Manufacturing Concern Schedule preparation for cost of goods produced The schedule for measuring and recording the cost of total goods produced is an essential statement for measurement of appropriate amount of goods manufactured within a specified period of time. This schedule also holding several cost related to computation of total cost of produced goods step wise (Collier 2015). The basic cost of produced goods are calculated on the basis of adding total direct material and direct labor cost for a specified period of time. On the other hand, the prime cost which is included material and labor cost are also added factory overhead to determine the factory cost of that particular concern, factory cost is also included with various indirect and factory related cost (Demski 2013). Production cost of a manufacturing concern always included prime cost, factory cost; work in progress during the period of production processes to monitor the total amount of completion has been done or required for a particular project. For Seafarer Kayaks, cost of goods manufactured has been adjustable by incorporating net amount of work in progress which included with factory cost (Crosson and Needles 2013). In the books of Seafarer Kayaks Schedule of Cost of Goods Manufactured Yearly Figures Particulars Amount Amount Direct Material Consumed : Raw Material Purchase $ 120000 Add : Opening Balance of Raw Material $25000 $145000 Less: Closing Balance of Raw Material $24000 $121000 Direct Labor Costs : $35700 Prime Cost $156700 Factory Overhead: Indirect Labor Cost $15000 Factory Managers' Salary $12000 Factory Supplies $5000 Depreciation - Factory Building $6500 Depreciation - Factory Equipment $8900 Insurance Factory $5000 Repairs Maintenance - Factory $2500 Land Tax - Factory $2200 $57100 Factory Cost $213800 Opening Balance of Work-in-Progress $8000 Less: Closing Balance of Work-in-Progress $7500 $500 Costs Of Goods Manufactured $214300 Source: (Created by author) Schedule Preparation for Cost of Goods Sold Within an Manufacturing Concern The schedule for preparation of cost of goods sold has been calculated on the basis of total expenses incurred relatively measurement of total units of goods sold. The sold goods are only considered in the cost of goods sold figure, rest of others is denoted as finished goods (Clarke 2012). The gross margin of the concern is determined for calculating revenue excluding total expenses and cost related to manufacturing of goods. For ascertaining the cost of goods sold for particular manufacturing activities has been adjusted with opening balance of finished goods and its closing balance simultaneously. In the books of Seafarer Kayaks Schedule of Cost of Goods Sold Yearly figures Particulars Amount Amount Costs Of Goods Manufactured $214300 Opening Balance of Finished Goods $12500 Less: Closing Balance of Finished Goods $13600 -$1100 Cost Of Goods Sold $213200 Source: (Created by author) There are various expenses which are not considered in manufacturing cost or cost of goods sold. These are indirect cost only providing impact on enhancement of sales activities of the company (Chang and Dzan 2012). On the other hand, administrative costs, employees salary and others indirect costs are related to sales process but there are no link with production process. So according to the process procedures and regulation these indirect expenses are also not included in the above mentioned schedules. Calculations of T-Accounts and Overheads T-Accounts of Seafarer Kayaks Manufacturing Concern Raw Material A/c. Date Particulars Amount (Dr.) Date Particulars Amount (Cr.) 1st July To, Balance B/F $25000 30th June By, Work-in-Progress A/c $121000 To, Accounts Payable A/c. $120000 30th June By, Balance C/F $24000 $145000 $145000 Work-in-Progress A/c. Date Particulars Amount (Dr.) Date Particulars Amount (Cr.) 1st July To, Balance B/F $8000 By, Finished Goods A/c $121500 To, Raw Materials A/c $121000 30th April By, Balance C/F $7500 $129000 $129000 Finished Goods A/c. Date Particulars Amount (Dr.) Date Particulars Amount (Cr.) 1st July To, Balance B/F $12500 By, Cost of Goods Sold A/c $120400 To, Work-in-Progress A/c $121500 30th June By, Balance C/F $13600 $134000 $134000 iii) Manufacturing Overhead A/c. Date Particulars Amount (Dr.) Date Particulars Amount (Cr.) 30th June To Bank A/c $57100 By, Cost of Goods Sold A/c $57100 $57100 $57100 ii) Accounts Payable A/c. Date Particulars Amount (Dr.) Date Particulars Amount (Cr.) 30th April To, Bank A/c. $117500 1st July By, Balance B/F $20000 By, Raw Material A/c $120000 30th June By, Balance C/f $22500 $140000 $140000 Cost of Goods Sold A/C Date Particulars Amount (Dr.) Date Particulars Amount (Cr.) 30th June To Finished Goods A/c. $120400 To Direct Labor Cost A/c. $35700 To, Manufacturing Overhead A/c. $57100 30th June By, Income Statement $213200 $213200 $213200 Applied Overhead and Actual Overhead Over / Under Valuation of Overhead Direct Labor Hours Direct Labor Hours Total Overhead Cost Predetermined Overhead 850 $63 $53,550 Actual Overhead $57,100 Under Applied Overhead Rate ($3,550) Source: (Created by author) Journal Entry for Under-Applied Overhead: Cost of Goods Sold A/c..Dr $3550 To, Manufacturing Overhead A/c $3550Cr Issue and Journal Entries For Under and Over Applied Overheads Bear by the Manufacturing Concern Generally manufacturing concerns are maintaining their books of accounts through preparation of budgets by monitoring their specified production level. Though in many cases, it is found that budgeted overhead figures estimated by the organization is different from actual incurred figures. The gap between budgeted and actual expenses is basically segmented into two categories. When budgeted figures are greater than actual one, it is considered over applied if actual is greater than budgeted, it is considered as under applied overhead (Brigham and Houston 2012). These gaps are created due to several causes are following below. Increment and decrement in actual output level. Fluctuations in actual consumption units by considering various cost factors like energy, human power and raw material. Insufficient production activities, due to that reduction in consumption levels. Strike budgetary control activities and implementing modern technology. Journal Entries for Elimination of Figure Gap For under applied overheads: Cost of Goods Sold A/c..Dr To, Manufacturing Overhead A/c..Cr For over applied overheads: Manufacturing Overhead A/c..Dr To, Cost of Goods Sold A/c ..Cr Importance of Standard Costing System There is various number of important aspects are related to standard costing system. It is mostly required for budget controlling activities of the organization, for handling their production process. With the support of this system, it is easier to track and resolve various cost related adjustments and variance between actual and budgetary costing system (Braun, Tietz and Harrison 2013). The managerial authorities of the Company Seafarer Kayaks can appropriately take the benefits of standard costing system and related processes. These processes will support the company to create strong budgetary controlling and monitoring procedures, proper reconciliation activities and appropriate system for indentifying the variances between estimated and actual expenses incurred by them with a specific period. Conclusion According to the overall analysis, it is shown that it is essential for a firm or individual to follow an appropriate product costing method. The entire process is supporting management of a organization to manage and control while setting the cost of offered products and services. The management costing is also supportive to make proper decision making strategies. On the other hand, owners of the company Seafarer Kayaks required making implementation of sufficient costing methods for continuing their manufacturing concerns operation effectively. References AASB, C.A.S., 2013. Fair Value Measurement. Brandon, G., 2016. 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