Life of Pi and Religion Essay

The Grapes of Wrath has numerous Religious equals to the good book. The characters are resembled with individuals from the good book, some effectively unmistakable. Additionally the Grapes of Wrath is during the Great Depression which can be a reference to the awful medicines and enduring occasions the Israelist individuals needed to manage reflects to this timespan. The plot of John Steinbeck’s epic, The Grapes of Wrath, can undoubtedly be identified with numerous scriptural references just as it could be applied to the every day battles of the lives of Christians. Two specific segments of this novel stick out more than some other. Those are the characters of Jim Casey and Pa Joad. Jim Casey helps me to remember Moses from the book of scriptures on the grounds that in the good book Moses lead a huge number of individuals out of unforgiving medicines and subjection and drove them to the guarantees land Canon. Where Steinbeck could be alluding the Joad family as the individuals who followed Moses and Jim is seen as Moses who attempts and lead them to a sheltered spot where they won’t endure any longer. All through The Grapes of Wrath, strict images crop up, clarifying the hugeness of the segment. One utilization of imagery is that when making a course for California, Tom runs in to a snake. Effectively utilized in the novel is the way that to the Joads, California speaks to a position of incredible riches, opportunity, and thriving. It is a Garden of Eden, in a manner of speaking. The Garden of Eden had a snake who brought the Wrath of God upon Adam and Eve. The snake gave them with the illegal natural product. California is illegal to pariahs and transients. No Okies permitted. The snake speaks to the Eden Serpent and its double-crossing to Adam and Eve. California will sell out the Joads.

Analyse the key features of Virtue Ethics Essay

Righteousness morals is a custom which returns to Plato and Aristotle; it is otherwise called aretaic morals, from the Greek word arã ªte meaning greatness or excellence. There are various key highlights to ethicalness morals, one of the most critical being that it is a specialist focused hypothesis as opposed to act-focused hypothesis. Hence it poses the inquiries ‘What kind of individual should I to be?’ as opposed to ‘How should I to act’. The idea doesn't concentrate on activities being correct or wrong, however on the best way to be a decent/ethical individual. Temperance morals was reconsidered and redeveloped in the twentieth century by savants, for example, G.E.M. Anscombe. Plato suggested that ideals morals revolves around the accomplishment of man’s most noteworthy great, which includes the correct development of his spirit and the amicable prosperity of his life, also called eudaimonia. Furthermore, Cardinal excellencies are an essential component to the proposition of ethicalness morals, models are: restraint, fortitude, judiciousness and equity. These Plato appeared to think about focal excellencies and that, when these ideals are in balance, a person’s activities will be acceptable. Be that as it may, there was very little understanding among the Greek scholars about which ethics were focal, and Aristotle gives a totally different record of the ideals. Aristotle featured a critical component to the hypothesis as he tried to give a record of the structure of profound quality and clarified, in his book Nicomachean Ethics, that the purpose of taking part in morals is to become ‘good’. Here, Aristotle separates between things which are acceptable as means and things which are acceptable as closures. Moreover, Anscombe contends that eudaimonia is the most elevated great since we want it for the wellbeing of its own, and not similarly as a way to whatever else by any means. Other beneficial things, such an equity, are wanted on the grounds that they lead to a decent life, while great living itself isn't needed for anything which it may prompt; it is naturally worth having. Aristotle, featuring another element of the ethic, proposes that human prosperity and human thriving is a real existence portrayed by the temperances. Be that as it may, this great human life is oneâ lived in congruity and co-activity with others, since Aristotle considered individuals to be judicious creatures as well as social creatures. We live in gatherings and he saw the prosperity of the gathering as more significant than that of a solitary part. In addition, Aristotle accepted that the most ideal approach to accomplish eudaimonia was to create and practice characteristics that are generally gainful for living in a general public. Boundaries of conduct, for example, being excessively shy at one outrageous or excessively decisive at the other, are unhelpful to society. This drove Aristotle to make a critical component of uprightness morals, what he called the Golden Mean, which can be clarified as: finding some kind of harmony between limits. Every extraordinary he called a ‘vice’, and the halfway point where the correct parity is struck he called a ‘virtue’. Nonetheless, the mean isn't the equivalent of everything and relies upon condition †you have to apply phronesis to settle on the correct game-plan on every circumstance. Aristotle was persuaded that ethicalness is something which we procure and not something which we have when we are conceived; various individuals are not innately fortunate or unfortunate, yet become positive or negative as per the propensities they create in themselves. In this way, Aristotle featured a key component in the ethic that it isn't sufficient to have the skill or even the propensity for carrying on as the temperate individual does, the activities are not as significant as the character, and thusly the highminded conduct must be finished with the correct inspiration, as the righteous individual would do them. In the twentieth century there was a recovery of enthusiasm for goodness morals by scholars who were discontent with act-focused moral speculations. Focusing on key highlights to the hypothesis, present day adaptations of excellence morals contend that the appraisal of a person’s character is a significant angle to our moral idea and should be remembered for any moral hypothesis. In 1958 G.E.M. Anscombe distributed a paper called ‘Modern Moral Philosophy’ where she contended that the idea of good standards and of good commitments is imperfect. She assaulted the conventions of Utilitarianism and of Kant, which both set out standards for individuals to follow and which take a gander at the profound quality of various activities, as opposed to at the character of the individual. Anscombe contended that that we have commitments to keep rules has neither rhyme nor reason except if individuals have confidence in God. With no outright law-supplier, there is no sense in adhering to laws in morals. She saw that moral frameworks which attempt to build up rules considerably after the possibility of God has been deserted are unintelligible, not perceiving that their premise relies upon conviction which numerous individuals do not hold anymore. For Anscombe, the route forward is to restore the idea of human ‘flourishing’, eudaimonia, which doesn't rely upon any thought of God. Philippa Foot endeavored to modernize Aristotle’s temperance morals while as yet keeping the Aristotelian comprehension of character and righteousness. She perceives the critical highlights to the ethic, for example, the significance of the person’s own thinking in the act of prudence, guarantees that the excellencies advantage the person by prompting thriving and focuses on that the idealistic individual does definitely more than adjust to the shows of society. Foot contends that a prudence doesn't work as an ideals when gone to an awful end. Ethics are beneficial for us and furthermore help us to address unsafe human interests and enticements. Moreover, in his book After Virtue, Alasdair Macintyre claims that moral speculations have straightforward brought about moral differences. The outcome if this, he proposes, is that individuals don't think there are any ethical realities and believe one sentiment to be tantamount to some other assessment. Macintyre contends that most people’s mentalities today depend on emotivism. Macintyre added a crucial element to the ethic, as he needed to reestablish the possibility that profound quality ought to be found as far as human reason, yet he figured it would not be conceivable to reestablish Aristotle’s hypothesis of capacity thus he endeavored to make human capacity, thus human prudence, rely upon network. As indicated by ethicalness morals, profound quality isn't found in activities or in obligations, however in the individual playing out the activities, the ‘agent’. Accordingly profound quality should concentrate on the individual, and not really on the decisions they make in their ethical conduct. The hypothesis focuses on being, instead of doing, and this vital component brings about the appears differently in relation to different types of ethics,â which intend to tell the best way to find the correct game-plan. Despite the fact that the framework depends on beliefs, it is no unreasonable, on the grounds that it looks to genuine instances of idealistic individuals, for example, Martin Luther King or Jesus; it can subsequently be believed to have feasible targets. It’s point is to accomplish something which individuals truly need, eudaimonia, instead of being founded on apparently indiscernible thoughts regarding the hereafter. Assess the degree to which uprightness morals can withstand analysis. Temperance morals envelops all parts of life as opposed to specific activities. It considers each to be as the opportunities for procuring or creating goodness. Ethicalness morals gives an elective course to drawing on the custom of good way of thinking in a manner that’s a not the same as the common law approach. It’s an option moral model that fits Christian morals and furthermore comes to past strict morals. Notwithstanding, a few Christians may contend that, in present day society, the degree of the significance of the ethic can be viewed as irrelevant as it centers around the basic issues of being human, as opposed to searching for rules. In this way, ideals morals doesn't claim to have the option to mention to us what a decent individual would do in each circumstance however urges us to be progressively similar to such an individual along these lines, that we won't need a moral hypothesis to settle on our choices for us. This benefit reinforces the hypothesis, perhaps expanding the degree to which it can withstand analysis as it focuses on the significance of character, giving the model: somebody who enables the poor to out of sympathy seems to be ethically better than somebody who carries out it out of obligation. Different reactions have been voiced about the hypothesis and many have diminished how much the idea is esteemed in current society. For instance, one analysis leveled against ethicalness hypothesis is that it is a long way from supplanting the contentions about good obligation and good absolutes, it eventually relies upon them. Walter Schaller, in his works, contends that ethical excellencies have just ‘instrumental or subordinate value’. Temperance morals depends on the idea of obligation and the possibility that there are good standards or absolutes. This point sabotages the essentialness of excellence hypothesis, as Macintyre was attempting to escape from the contentions about obligation and good activities. Then again, Robert Louden scrutinizes the hypothesis by addressing how excellence morals can be applied to moral predicaments. He contended that excellence morals doesn't help individuals confronting an emergency since it doesn't give any unmistakable guidelines for activity, for instance what is the righteous reaction to premature birth? Uprightness morals doesn't give any solid answers and just says it is an issue for the useful shrewdness of the individual confronting the circumstance. In any case, a few Christians may contend that this announcement can be balanced as a quality of the hypothesis as an absence of solid answers permits individual decision and opportunity to choose what is ethically righteous, expanding it’s capacity to withstand analysis. Louden additionally brings up that it is hard to conclude who is prudent, as acts which seem upright outwardly may not really have great thought processes and the other way around. All things considered, temperance morals balances this crit

Boost Your Ability to Monetize Your Blog by Building Credibility

Boost Your Ability to Monetize Your Blog by Building Credibility Make Money Online Queries? Struggling To Get Traffic To Your Blog? Sign Up On (HBB) Forum Now!Boost Your Ability to Monetize Your Blog by Building CredibilityUpdated On 07/02/2018Author : Pradeep KumarTopic : BloggingShort URL : https://hbb.me/2skDoSk CONNECT WITH HBB ON SOCIAL MEDIA Follow @HellBoundBlogThere are many types of methods that support the monetization of a blog: PPC ads, affiliate marketing, lead capturing, banner ads, and other variations of these strategies. All of the strategies work to some extent, but ultimately, your credibility will make or break conversions.You don’t have to stop fine-tuning your ad campaigns, but if you want to generate a higher level of income from your blog, you’ll need to shift some heavy focus toward developing your online credibility.What credibility is and why you should seek itAs explained by IncredibleMessages.com, credibility is the power to inspire belief. “For example, a credible witness is one whom we have reason to believe. Credibility implies a commitment to truth, fairness, and objectivity. In addition, we assign high credibility to people who have clear moral standards and who are known to stick to them.”Key facets of credibility include transparency, trustworthiness, and moral predictability. Nothing bolsters trustworthiness more than keeping your promises. When you’re the owner of a blog, keeping your promises to visitors is vital.A promise is something that creates an expectationYou might assume that you haven’t made any promises to visitors. However, many promises are implied. To assess what promises you might have extended, you need to expand your awareness of what constitutes a promise.If something creates an expectation, it carries a promise, even if the word “promise” never surfaces. You could argue forever that you never made any actual promises, but that won’t let you off the hook from your visitors’ perspective.Not following through to meet their expectations inevitably fos ters disappointment, and if you disappoint your visitors, you lose credibility. Many of them simply won’t believe you anymore.Lead magnet titles are implied promisesNothing offers a better example of an implied promise than a lead magnet. If your lead magnet reads something like “How to Get Published in a Popular Magazine in Just 30 Days,” there’s an implied promise in there whether you intended one or not. In effect, you’ve just promised readers they would be published within 30 days.Marketing psychology dictates that a solid title will get you more downloads and therefore more leads; however, when people don’t get published in 30 days, the title you used to entice them may well be the reason those visitors will choose never to return.Others who have been through the repeated experience of being let down by other sites’ lead magnets may not even download yours; they’ll read the title, decide it’s a scam, and move on.READ5 Things You Must Not Do As A BloggerTips fo r boosting your credibilityWhat are you promising your visitors? Does your content deliver on those promises? Scour your site for implied promises and expectations. Remove or rewrite anything that looks gimmicky, especially lead magnet titles. If you’re an affiliate, be transparent about it. It’s now required by law.Credible sites follow through on promises and deliver the content their visitors expect. Affiliate relationships are stated transparently, and there are few to no surprise shifts into subjectivity.Mattress Clarity is an example of a monetized blog that meets the criteria for credibility. Reviews are objective and based on personal experience. (The owner literally sleeps on all the mattresses and uses all the products that get reviewed on the site.) In addition, the reviews often cover the points where products fall short.Be dedicated to your visitors’ success. With regard to lead magnets, you walk a fine line between inspiring your visitors and letting them down.Re work lead magnets so they produce the results they promise. Make yourself readily available for questions if someone gets stuck. Only write about what you know and have experienced directly. If you’re not qualified to write the report, hire someone who is.Be committed to the notion that everyone who downloads your material will achieve the result you’re promising. Write from that point of view. Don’t just write reports with the intention of generating leads. Write them to provide real value to your visitors. Holding yourself to a higher standard will increase the quality of your material and (over time) your credibility.Whose coattails can you ride on? Credibility can be strengthened through associations, which is why businesses display the logos of recognizable companies with whom they do business.Have you been published anywhere that’s well known? Have you worked with anyone who has a great reputation in the industry? If so, seek their permission to display their logo on y our website.Know what you’re selling. Don’t sell affiliate products from a company you haven’t personally interacted with. Be willing to purchase the product and experience it directly, because that’s what your visitors will experience, as well. If the event is substandard, your readers are going to hold you responsible.Your credibility is in your handsBuilding credibility is as simple as meeting the expectations you set for your visitors. All you have to keep in mind is that you can control the expectations you set.

To Write Novels or not to Write

Modern world is really curious when it comes to its relationship with writers, most notably, writers of novels. On the one hand, it has never been easy to make oneself heard: submit your novel to any publishers you want, and quite often you don’t even have to bother about posting envelopes with your work because online admissions are more easily accepted; if you can’t find a publisher, publish the book on your own, it isn’t all that hard and costly; if you don’t want to spend any money at all, publish online and wait for the fame to come, if it is going to. On the other hand, a problem arises exactly due to the very fact of the openness of modern world. People today are bombarded with all kinds of information every moment of their lives. All the novels written in the past are still there, waiting to be read; thousands of new novels in all languages of the world get published every year; hundreds of thousands more never make it to the bookstores because they are rejected by publishers, but they still exist. Any new novel written today will be immediately lost in this ocean. So why one would want to write them, anyway? Statistics show that even among the writers who manage to publish their novels only about one in a hundred get any financial success from their work. In majority of cases there are much easier and effective ways to earn the same and greater amounts of money than spending time writing novels that are unlikely ever to be published and, if published, to sell. So, if you want to become rich, writing novels isn’t for your, period. Fame? The times when to write a novel was the best way to become famous are long gone. Today’s celebrities are movie actors and television personas, not the people who put words together for a living. Immortality? People have long ago ceased to perceive novelists as a special kind of people, the kind that deserves respect and admiration. Anybody can write a novel nowadays, all you need is a very basic level of literacy, and it removes the veil of mystery around this vocation. As a result, there is nothing special in any particular novel, and every novel lasts for a season at the very most. Afterwards it will be forgotten, buried under heaps of new novels, and nobody will ever remember it. But, despite all this, people still write novels, spend enormous amounts of time, energy and money trying to do it, publish it, and get it through to the audience. Everybody knows that fiction writing is a thankless toil, but it doesn’t stop them. Why? Probably for one single reason: writing novels is one of the few ways to truly live in fictional worlds, the worlds you rule, worlds that have never been but could be. And by writing novels you may, in your own little way, shape the future of the world you have to actually exist in.

Defining Genocide Jack Nusan Porter - 2983 Words

Jack Nusan Porter, an Ukrainian American sociologist defined the term genocide as follows: â€Å"Genocide is the deliberate destruction, in whole or in part, by a government or its agents, of a racial, sexual, religious, tribal or political minority. It can involve not only mass murder, but also starvation, forced deportation, and political, economic and biological subjugation. Genocide involves three major components: ideology, technology, and bureaucracy/organization.† I chose to use this definition instead of the definition given by the ‘Convention on the Prevention and Punishment of the Crime of Genocide’ because I think this one is incomplete, as it does not include political minorities. It is true that a genocide may not be carried out by a government or its agents, but I also believe that if not by these two groups of people, it must have their help and consent or otherwise it would not happen. The aim of this essay will be to convey and contrast the two g enocide cases in Rwanda and Darfur from a US Foreign Policy perspective, to see what has been done in order to help these two regions and what else should have been done by not only a country that is one of the biggest if not the biggest power from the last century, but also a country that thinks of itself as exceptional, that feels it has the moral obligation and duty of sharing and spreading democracy in the name of human rights. Foreign policies such as ‘Exceptionalism’ and ‘Isolationism’ will be examined fully, along

The Effects Of Divorce On Children And Their Behaviors

In modern day society, many people are finding it is becoming more and more acceptable to get a divorce. Even the word family itself has changed so drastically, it’s no wonder divorce is so high. What many people don’t realize is that divorce can possibly have a serious effect on children and their behaviors. Many studies have been conducted and have shown a variety of long term, as well as short term effects that children have developed after they’ve experienced going through divorce, one effect divorce could have on children is the risk of the child developing behavioral issues. With the drastic change in the way people view family, and the enormous effect divorce can cause on children, when does divorce no longer constitute as a personal problem, but a public issue? A man named Mills C. Wright has created a concept called the sociological imagination. It covers personal troubles, and public issues. Mills states that a personal trouble is a problem that an individual is responsible for, the individual cannot blame the issue on any outside factor. The individual may have been able to prevent the problem or could even fix the problem so it would no longer be a problem. Public issues are when larger social forces are contributing to the problem. When looking at public issues one individual alone can usually not do much about the issue alone. Although the individuals behavior could have been the catalyst to the issue, when looking at the larger picture there areShow MoreRelatedThe Effects Of Divorce On Child Development1194 Words   |  5 PagesThe Effe cts of Divorce on Child Development I met the love of my life in my financial accounting class. He was charming, and intelligent, and he carried himself well. Early into our relationship I realized underneath this assuring exterior, was a broken, unstable man. He had issues with trust, and he always took many health risks. 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In addition, a lot of parents a lso consider whether their separation will bring some negatives effects to their children in the future. Not only in America, but also in China, this kind of situation is a common occurrence. From the article â€Å"Separating† and an experience of my friend, people like to believe that the divorce of their parents will truly bring some long lastedRead MoreHow Divorce Affects A Child s Development Essay888 Words   |  4 Pagestoday s society, divorce or remarriage rate has been growing rapidly. Divorces is a legal action between married people that is on longer together. Over the last twenty-five years, several studies has indicated that divorce process may affect family characteristics and most especially children s cognitive performance. Divorce changes children s lives through parental emotion and behavior. Divorce may also increase the risk of negative outcomes for younger and older children. Children from infant andRead MoreDivorce : The Impact It Has On The Family1541 Words   |  7 PagesDivorce: The Impact It Has On the Family Introduction Marriage is a sacred communion between two people that vows to love each other until the end of time. No one gets married with the intent to divorce. Unfortunately, marriages are challenged with acts of infidelity, change in family incomes, and many other factors. These factors most likely lead to divorce. Divorce perpetually deteriorates the family and the relationship between children and parents. It can lead to negative effects of the familyRead MoreHow Divorce Affects A Child s Development Essay887 Words   |  4 Pagess society, divorce or remarriage rate has been growing rapidly. Divorces is a legal action between married people that is on longer together. Over the last twenty-five years, several studies has indicated that divorce process may affect family characteristics and most especially children s cognitive performance. Divorce changes children s lives through parental emotion and behavior. Divorce may also increase the risk of negative outcomes for younger and olde r children. Children from infantRead MoreDivorce And The Effects On Child Development1577 Words   |  7 Pages Divorce and the Effects on Child Development Nicole Harris Child Development- PSYC 3026-20 Simpson University July 3, 2015 Divorce and the Effects on Child Development Although needed in severe cases of abuse, divorce harmfully impacts, wives husbands and children. The lack of understanding of the primary nature of marriage has brought about a withdrawal from the institution of marriage. Parents need to slow on the uptake and proceed with care before the decision is made that divorce isRead MoreEffect Of Divorce On Children1207 Words   |  5 Pagesmarriages that end in divorce has been steadily increasing. 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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.