What Little Free Time College Has Left Me - 1154 Words

My personal learning style is a mixture between reading and writing (10), and aural (9), which the VARK test classifies as multimodal. This actually surprised me because I am more of a right brained person according to the test (~65%), and reading and writing are more left brained functions. Personally, I revel in reading and writing in the creative sense. In what little free time college has left me, I read books, blogs, and write short stories for my friends. This applied to my learning is slightly different, because I am given less creative freedom, but in any sense, I tend to be good with words. The aural part only partially surprised me because I focus best when engaged in an activity. Though I recognize it in having similarity to†¦show more content†¦That may seem a bit oxymoronic, but without doodling my brain goes off on its own tangents. Doodling sort of anchors me to pen, paper, and the lecture. I also enjoy and benefit from taking part in class discussions and spe aking in front of the class. I find that when I speak in front of the class, or ask questions, I retain that information better. There are times in class where I can fall behind, or get a bit confused, and at this time I refer to the book to help get me back on course with the rest of the class. Assignments can also get me a bit confused. I try to review assignments beforehand, to have questions prepared. Then again in class I review the assignments, take notes on them, and ask questions. Though it is early in the semester these techniques have proven effective for me in College Success. My second, and probably most challenging class, is General Psychology. The learning tips I can employ in General Psychology are asking for examples of theories and looking for them in my daily life, paying special attention to theories, key terms, and statements, reading the text in a quiet, distraction free, area, using the flashcards provided to me on the MyPsychLab website, and taking extensive and detailed notes. Psychology can be, and usually is, a rather convoluted subject. Getting examples of theories helps me to understand better, and look for these

Augustine on Death Essay - 1187 Words

Augustine on Death Death is a very natural occurrence in life, and everyone experiences death differently, but yet in the same way. When Augustine was a young boy his father died, and he makes a small account of this in the Confessions. Later on in life, he loses a dear friend, and his loving mother. With time, he mentally matures and death affects Augustine differently each time. The death of his father was merely mentioned in the Confessions, while the death of Monica, his mother, was an elaborate detailed account of the time of her death. The death of his close friend, when Augustine was a child made him realize that life is temporal. Growing up, Augustine was not very close to his father. He confided in his mother and†¦show more content†¦They both went to school together, and enjoyed each other’s company. â€Å"†¦I had come to have a friend who because of our shared interests was very close. He was my age, and we shared the flowering of youth. As a boy he had grown up with me, and had gone to school together and played with one another†¦Ã¢â‚¬  Augustine and this unnamed friend knew each other for a short time, yet Augustine felt that he was losing someone he had known all his life. â€Å"You [God] took the man from this life when our friendship had scarcely completed a year. It had been sweet to me beyond all sweetnesses of life that I had experienced.† The unnamed friend came down a bad fever, and he was baptized while he was unconscious. Augustine felt as if this baptismal sacrament would have no affect on him and he would carry all the sins of his childhood. The unnamed friend did awake from his unconscious state and Augustine and the friend had a minor conflict over a joke Augustine made over the friend’s baptism. The friend did not find it a laughing matter, but they did resolve the conflict. Augustine left for a few days and while he was gone, his friend passed away. Augustine explains that he was stricken with grief from the death of his friend, which made him want to leave his hometown. Everything made him think of his friend, and he was always looking for him. Augustine was constantly weeping and was a wreck. â€Å"My home became a torture to me; my father’s house a strangeShow MoreRelatedDeath And Enlightenment By Augustine1313 Words   |  6 Pages Death and Enlightenment It may seem reasonable that Augustine accepted, at the time of his friend’s death, that God is unchangeable and humans are a temporary creation and just a part of the whole. However, by paying close attention to the text Augustine is writing the Confessions retrospectively. He ends up recognizing the directionality of his love and the change in his grieving in the future, after the deaths of his friend and Monica. 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Developing An Inclusive Education System Education Essay Free Essays

string(123) " inclusion as the integrating of merely handicapped kids weakens the inclusive schooling advancement in the broader sense\." For the last few decennaries, there has been an addition in the figure of states which aimed at doing their instruction systems more inclusive. This purpose has been in the docket of both developed and developing states with fluctuations in their definitions of inclusion, policy devising schemes and school patterns. In add-on, experiences of these states in their attempt to develop inclusive instruction systems have faced peculiar challenges ( Ainscow, 2005 ) , with the instance being more terrible for developing states where it has been improbable to detect a important accomplishment in their test to develop inclusive instruction ( Eleweke and Rodda 2002 ; Mittler 2000 ) . We will write a custom essay sample on Developing An Inclusive Education System Education Essay or any similar topic only for you Order Now Turkey, as a underdeveloped state, has committed to developing inclusion in schools for about two decennaries ( Eleweke and Rodda 2002 ; UNESCO 1994 ) . Since so, nevertheless, transmutation of The Turkish Education System to an inclusive 1 has been sing serious challenges although there have been several positive stairss taken towards bettering inclusive policy and pattern. This reappraisal is concerned with the procedure of Turkey in developing inclusive instruction while taking to lend to the limited literature which critically reviews Turkey ‘s place in this procedure. After the behavior of hunt is discussed, the procedure towards inclusive instruction will be reviewed under three wide footings: Definition of inclusion as reflected on policy and pattern, the passage procedure from instruction in particular schools to inclusion, and the current barriers against inclusive instruction. Behavior of Search This literature reappraisal is loosely concerned with the field of inclusive instruction and specifically explores Turkey ‘s place in developing inclusive instruction. Therefore, the hunt for this reappraisal was started with the scholarship of taking people in the field of inclusive instruction and was limited to literature about Turkey. The standard for utilizing the literature was convenience with the intent of reappraisal. In be aftering this piece of literature reappraisal, several types of paperss were searched for through some cardinal footings and in some databases and web sites. Appendix 1 nowadayss a elaborate tabular array of the hunt footings used, web sites and databases searched, the figure of paperss reached in any twelvemonth and the figure of paperss used. Definition of Inclusion Recently, an inclusive instruction system has been a common end in the docket of many states. However, there have been fluctuations in the manner inclusion was defined by these states ( Ainscow et al. 2006a ) . In many of the definitions, a often changing facet has been the mark population identified as capable to inclusion which brought about the inquiry of ‘who is inclusion for? ‘ Based on this inquiry, it has been possible to follow policies and patterns which have focused on pupils from the most vulnerable groups to all possible scholars ( Ainscow et al. 2006a ) . In 1994, ninety two authoritiess from different parts of the universe endorsed that schools would move in a model which would to the full include every scholar, no affair what characteristics the pupil possessed ( UNESCO, 1994 ) . These features could be diverse physical, rational, societal, emotional and lingual belongingss. Despite this model, nevertheless, it has been hard to follow a common apprehension and incorporate patterns based on the statement ( Ferguson, 2008 ) . For illustration, while the tendency in developed states, such as the UK and the USA is towards an apprehension of inclusion for all scholars, many developing states have based their policies and patterns on inclusion of handicapped pupils ( Gaad 2010 ; Slee 2010 ; Ferguson 2008 ) . Turkey, like many other developing states, has identified handicapped pupils as the most vulnerable groups in instruction and adopted an apprehension of inclusion which places handicapped pupils in mainstream schools ( Gaad 2010 ; Rakap and Kaczmarek 2009 ; Turkish Prime Ministry 2008 ) . As the first typology of conceptualisation of inclusion by Ainscow et Al. ( 2006b ) illustrates, Turkey ‘s definition of inclusion is similar with authoritiess and schools which have based their policies and patterns on the inclusion of handicapped kids. In 1997, the Particular Education Regulation ( No. 573 ) which was considered as the first ordinance towards inclusive instruction was enacted. Since so, all ordinances and Torahs in Turkey have referred to inclusion of handicapped kids into mainstream schools. As for the disablement classs identified, the groups subject to inclusion were defined as ocular, hearing and wellness damages, physical, mental, address and linguistic communication, larning and emotional and behavioral disablements ( Turkish Prime Ministry, 2008 ) . In the Particular Education Regulation of 1997, every bit good as other ordinances such as The Particular Education Services Regulation in 2006, several definitions were made by the ministry which founded the footing for the inclusion of handicapped kids ( Melekoglu et al. 2009 ) . One of the most radical statements was the consideration of particular instruction as portion of the regular instruction. With this in head, regular instruction categories were defined as least restrictive environments where instruction of handicapped kids should be encouraged. As a consequence of this, referral of handicapped kids every bit good as assignment of particular instruction instructors to regular instruction schools accelerated in the last 10 old ages ( Turkish Ministry of National Education, 2012 ) . Another point emphasized by the ordinances was the duty assigned to mainstream schools to be after and supply educational and support services to handicapped kids ( Melekoglu et al. 2009 ) . Each school was required to fix and implement an individualised instruction program for each kid. However, this subdivision which emphasized singularity of pupils was followed by another portion in the ordinance, which defined particular instruction services to be provided for separate classs of handicapped pupils, instead than stressing pupils with single and alone demands. This nature of the ordinance, hence, has created instruction programs which overlooked single demands and included standard aims and services for peculiar disablement groups. As a decision, analysis of policies in Turkey reveals the world that inclusion merely refers to the arrangement of handicapped kids in mainstream schools ( Gaad 2010 ; Turkish Ministry of National Education 2010 ; Turkish Prime Ministry 2008 ) . Slee ( 2010 ) claims that sing inclusion as the integrating of merely handicapped kids weakens the inclusive schooling advancement in the broader sense. You read "Developing An Inclusive Education System Education Essay" in category "Essay examples" However, although it seems to be a restriction to overlook the demand to include other kids from vulnerable groups ( e.g. scholars non needfully diagnosed with a disablement ) , the procedure can still be perceived as a measure taken to do schools more inclusive by go forthing behind the thought of categorising and puting handicapped kids in particular schools where they were antecedently seen as ‘others ‘ ( Gaad, 2010 ) . In add-on, the developmental degree of the educational systems and the world of handicapped pupils as one of the most unintegrated groups in hapless and developing states might take states to concentrate more on inclusive patterns for handicapped pupils. In this context, there is a demand for more policies, resources and betterment of powerful support systems to travel beyond the point of including merely the handicapped requires. In add-on, this procedure might necessitate more clip in states where inclusive instruction is still immature ( Gaad, 2010 ) . Passage from Education in Particular Schools to Inclusion The field of instruction, in the 20th century, underwent a substantial test to legalize the principle for particular instruction ( Armstrong, 2010 ) until new statute laws and patterns started to take an issue with old particular educational theories and patterns ( Thomas and Loxley 2001 ) . For the last few decennaries, there has been a surcease in the enlargement of particular instruction schools non merely in wealthy but besides in hapless and developing states as many decision makers have started to turn to inclusion in authorities policies and school patterns ( Ainscow et al. 2006a ) . Turkey, as a underdeveloped state, has been in the procedure of the passage from instruction in particular schools to inclusion since its indorsement of the Salamanca Statement ( UNESCO, 1994 ) . Until a few old ages ago, the dominant tendency towards instruction of handicapped kids was based on segregating them in particular schools harmonizing to a categorization based on their disablements and supplying them with particular educational services. However, the Ministry of National Education has started to stress and back up the instruction of handicapped kids with their equals in regular schools. For a decennary, the accent and support for inclusion has invariably been told to schools and parents in order to include them into a system where the inclusive instruction and its cardinal rules are adopted and supported ( Melekoglu et al. 2009 ) . In Turkey, contemplations of the altering attitude towards inclusive instruction have been discernible on the policy of the Ministry of National Education. For illustration, the 37th article of The Particular Education Services Regulation ( 2006, p.3 ) states that â€Å" The Ministry of National Education is responsible for opening particular schools for handicapped pupils. However, the precedence should be given to the mainstream instruction of handicapped pupils together with their usually developing equals in regular schools. † This statement evidently underlines the altering attitude of the authorities favoring inclusion on policy paperss. There were two other marks of the altering position of the Ministry towards a more inclusive system. First, The Particular Education Services Regulation ( 2006 ) included a portion which explained the inclusion procedure to schools in item. The other mark was the book published by the Ministry and gave detailed information about inclusion to pull attending of the stakeholders ; viz. parents, instructors and decision makers ( Turkish Ministry of National Education, 2010 ) . Official statistics by the Ministry show that the figure of handicapped pupils in mainstream schools has significantly increased for the last 10 old ages ( Turkish Ministry of National Education, 2012 ) . This addition in measure is important compared to the figure a few old ages ago ( see Figure 1 ) . Despite this, about half of the handicapped kids are still placed in either particular instruction schools or particular instruction schoolrooms within mainstream schools ( Turkish Ministry of National Education, 2012 ) . Furthermore, the first option for arrangement of pupils with some type of disablements, such as ocular and hearing damages, is the particular instruction school, normally due to the deficiency of related staff in inclusive schools. Such a state of affairs creates an unconscious penchant for the inclusion of some type of disablements, such as mental deceleration, and ignorance of other disablement groups. Figure 1. Number of handicapped pupils in mainstream schoolrooms between the old ages 2000-2012 ( Beginning: Turkish Ministry of National Education, 2012 ) . Another point worth enquiry is the degree in which inclusion of handicapped pupils is taking topographic point. In Turkey, there are three degrees for inclusion among which there is a dramatic difference in footings of the figure of handicapped pupils ( see Table 1 ) . Harmonizing to recent statistics by the Ministry ( 2011 ) , addition at primary degree is assuring whereas inclusion of handicapped pupils at preschool and high school degrees is still non satisfactory with regard to measure. One of the grounds for this state of affairs was the mandatory educational period which was 8 old ages and did non include the preschool and high school periods. However, the most recent statute law by The Grand National Assembly of Turkey ( 2012 ) increased the mandatory instruction period in a manner that it will include the preschool ( 3 to 5.5 old ages of age ) and high school. This is expected to diminish the dropout rate of the handicapped pupils and increase the figure of handicapped pupils in pre and high schools. Educational Degree Number of Classrooms Number of Students Preschool ( 3 to six 6 old ages age ) 288 588 Primary ( Grades 1 to 8 ) 40810 84637 High School ( Grades 9 to 12 ) 4573 7775 Entire 45671 93000 Table 1. Number of handicapped pupils in mainstream schoolrooms harmonizing to educational degrees in 2011 ( Beginning: Turkish Ministry of National Education, 2011 ) . To reason, contemplations of the passage to inclusive instruction in Turkey have been slightly discernible on the policy degree. However, promising progresss at the policy degree have seldom been accompanied by satisfactory execution ( Rakap and Kaczmarek 2010 ) in schools. Research findings have been systematically demoing that there have been jobs experienced in countries such as service proviso, course of study, inclusive school community and staff measure and competence. These jobs are discussed in the undermentioned chapter. Barriers against Inclusion in Turkey The world of inclusive instruction has been ruling the universe, with many states taking to develop their systems to a more inclusive construction and implement more inclusive patterns in schools ( Lindsay, 2007 ) . However, this world is non without its challenges and duties both for developed and developing states ( Ainscow, 2005 ) with the jobs being more serious for the latter ( Mittler, 2000 ) . In Turkey, like many other developing states, challenges and duties have been invariably experienced during the test to further inclusion in schools. In this test, three barriers have been identified and discussed in this chapter. These are negative attitudes towards inclusive instruction, jobs experienced in planning and supplying support services and deficiency of human resources ( Kuyumcu 2011 ; Polat 2010 ; Rakap and Kaczmarek 2010 ) . Negative Attitudes For a few decennaries, research findings have shown that inclusive instruction produces positive consequences non merely for handicapped pupils who are placed in inclusive scenes but besides for their equals without disablements ( Lindsay 2007 ; Balderrama 1997 ; Staub and Peck 1994 ) . However, a considerable sum of this research besides underlines that it is improbable for educational systems to better their inclusiveness unless there are positive attitudes in professionals in schools ( Polat 2010 ; Antonak and Larrivee 1995 ) . Because professionals assume a important function in supplying educational services both for handicapped and non-disabled pupils. In a school, a welcoming inclusive clime in which professionals have positive attitudes towards diverseness and inclusion is necessary ( Booth and Ainscow 2002 ) . In Turkish schools, findings of research have shown that school professionals do non hold sufficiently positive attitudes towards inclusion of disables pupils. For illustration, Rakap and Kaczmarek ( 2010 ) investigated attitudes of general instruction instructors who work in public simple schools in Turkey and found important negative attitudes held by them. Similarly, school counselors in Turkey, harmonizing to Polat ( 2010 ) , have non still had stable positive attitudes towards the inclusion of handicapped pupils. Such research findings show that the current stance of Turkish schools in footings of positive inclusive attitudes has non created a satisfactory feeling. Insufficient Support Services and Non-Inclusive Curriculum The literature on inclusive instruction in Turkey displays the troubles experienced by pupils, instructors, parents and decision makers. Harmonizing to the Educational Reform Initiative in Turkey ( 2011 ) , a basic job underlying these troubles is the deficiency of inclusive course of study and support services for handicapped pupils. In an environment where the figure of handicapped pupils come ining inclusive scenes is invariably increasing, schools have seldom been able to suit this addition in footings of their existing course of study. It is expected from a school to set up a course of study in which single demands of handicapped pupils are represented and met. However, the purely centralized and standard nature of the course of study in Turkey has made it hard to stand for the demands of handicapped pupils within the content of the course of study ( Sucuoglu and Kargin 2008 ) . In the Turkish Education System, the policy expects that an single instruction program ( IEP ) must be planned and implemented for each handicapped kid who is placed in a mainstream school ( Turkish Ministry of National Education, 1997 ) . In add-on, support services ( e.g. guidance, address therapy etc. ) should direct pupil demands. However, surveies show a contrary state of affairs with these outlooks. For illustration, a recent survey has shown that the procedure of service planning was carried out in merely 37 % per centum of the inclusive primary schools and merely five per cent of the schools had an IEP squad ( Kuyumcu, 2011 ) . In another survey conducted by the Educational Reform Initiative ( 2011 ) , 23 per centum of the instructors reported that they did non fix an IEP for the handicapped pupils in their categories whereas merely 44 per centum of the parents stated that an IEP was implemented for their handicapped kids. As a consequence, it is likely to detect pupils and p arents who perceive instruction as disused and to happen handicapped pupils who dropout mainstream schools after a piece. Lack of Human Resources Among the success factors of inclusive pattern, sufficient human resource in footings of measure and quality is an of import component. Harmonizing to a recent survey ( Educational Reform Initiative, 2011 ) ; the advancement made by Turkish Educational System in footings of human resources in inclusive instruction is non satisfactory. To better advancement, it is inevitable to use more professionals, such as general instruction instructors, particular instruction instructors and school counselors, who can lend to the execution of inclusive pattern in schools ( Sucuoglu and Kargin 2008 ) . For illustration, it can be seen that the mean Numberss of pupils in primary and high schools served by a counselor are 1225 and 554, severally ( Turkish Ministry of National Education, 2012 ) . Equally far as such statistics are taken into history, deficiency of professional staff might be considered as an of import job. Teachers play a cardinal function in inclusion because they are the organizers of single demands and suppliers of educational and support services. Therefore, troubles experienced by instructors within schoolrooms exacerbate the success of inclusive patterns ( Sucuoglu, 2004 ) . For illustration, a job reported by instructors is the trouble in schoolroom direction. In Turkish mainstream schools, merely one general instruction instructor serves all pupils within one schoolroom and it might acquire more hard to pull off when handicapped pupils are placed in this category because it is reported that ( Educational Reform Initiative, 2011 ) pupil instructors at university do non have appropriate preparation to such conditions. In an inclusive instruction system in which all pupils are full members of a school, each pupil is assessed with regard to his or her single public presentation. However, instructors in Turkish schools have reported that they have troubles in measurement and measuring success of handicapped pupils in their schoolrooms ( Sucuoglu, 2004 ) . Equally far as unrealistic aim authorship and public presentation finding are taken into history, it might acquire more hard for instructors to measure public presentation against unrealistic standards. Decision Inclusive instruction is a procedure which includes several variables and stakeholders ( Idol, 2006 ) which invariably influence the inclusive instruction procedure because each of them carries out a critical function in determining the success of inclusion. Therefore, diminishing the spread between the inclusive policy and its execution, every bit good as heightening the advancement made by schools in their inclusive pattern, requires a holistic position towards inclusion and its elements ( Educational Reform Initiative, 2011 ) . Particularly in developing states which are at the beginning of their inclusion journey, puting inclusive systems is possible by concentrating on each component of the system and their interrelatednesss. As an of import component of an instruction system, attitudes of school staff towards inclusion are of important importance for making an inclusive environment at school. It is known that these attitudes towards inclusive instruction and inclusion of handicapped kids might positively alter when stakeholders receive preparation at any degree of their professional life ( Sucuoglu, 2004 ) because professionals who feel unqualified about their accomplishments in footings of working in an inclusive scene might be loath in working with handicapped pupils ( Aydin and Sahin 2002 ) . Finally, the demand for a fluctuation in the proviso of support services and an inclusive course of study in mainstream schools of Turkey is high because more pupils with diverse backgrounds are come ining mainstream schools with single demands and diverse backgrounds. Both in the schoolroom and exterior, pupils require support, specific to their single demands. In supplying this support, cooperation with households and audience with co-workers and other professionals is known to lend to the development of more inclusive schools ( Booth and Ainscow 2002 ) . As for the course of study, the advancement made on the policy degree might be extended to the development of more inclusive course of study by The Ministry which develops centralized course of study and has schools follow them. Contemplations Transporting out this literature reappraisal has made me face two worlds. The first 1 was the scope of necessary accomplishments which must be recruited during the procedure. Geting these accomplishments entails advanced academic preparation every bit good as battle in lasting reading and authorship which are disputing. The 2nd world was the influence of the reappraisal procedure on my premises and larning. As it requires lasting reading, some of the premises which I had before get downing, needed either alteration or complete alteration. As a consequence of this, I encountered new cognition, new writers, new books and new manners of composing. Combined with the tips I gained during the class preparation, the procedure contributed to my assurance in critically analysing a piece of authorship and developing an statement about it. Word count excepting the figure and tabular array: 3296 How to cite Developing An Inclusive Education System Education Essay, Essay examples

Goodwill Impairment Disclosures Australia -Myassignmenthelp.Com

Question: Discuss About The Goodwill Impairment Disclosures Australia? Answer: Introducation The Amortization of goodwill is the old concept though still valid where an organization needs to analyse the useful life of goodwill to amortize the value of goodwill on a straight-line basis over such useful life of the asset. Firstly, it is important to state that the amount of efforts needed and required to assess the useful life of goodwill of an entity is very difficult task if not feasibly impossible. Feasibly impossible because it is not possible to calculate the useful life of goodwill absolutely correctly. There after by using straight line method to amortize the value of the goodwill over the useful life of the asset does not provide any significant financial information in the financial statements to the users of the financial statements (Kabir et al. 2017). Thus, the whole process of valuation of goodwill and then to assess the useful life of the asset does not provide any important information to the users of the financial statements as the process after that is very mu ch redundant. The International Accounting Standards Board (IASB) has recommended that it is no longer required for the entities to do the impossible task of ascertaining the useful life of the goodwill to amortize the value of goodwill over the useful life of the assets. International Financial Reporting Standard IFRS 3 have clearly provided that the earlier requirement of amortization of goodwill over the useful life of the asset is no longer compulsory. The amortization of goodwill over the useful life of the asset will not yield any benefit to the users of the financial statements as periodical amortization of same amount on straight line basis is of no relevance as it is redundant process. On the other hand, the impairment testing which is generally conducted on the non-current assets of companies is scientifically sound method to ascertain the expected realizable value or value in use of non-current assets (Boennen and Glaum 2014). The reason is that the actual expected benefit from the use of non-current assets can be ascertained properly and the financial statements will be far more reflective of the actual financial performance and position of an entity. Similarly, the goodwill shall also be tested periodically, i.e. preferably, annually at the time of preparation and presentation of financial statements to state the actual value of the goodwill in the Balance sheet. Impairment testing will allow the organization to provide for impairment loss in respect of goodwill if the value of goodwill has reduced. Thus, the financial statements will better reflect the financial performance and position to the users of the financial statements as the expected benefit from the goodwill will be taken into consideration and included in the Balance sheet (Pawsey 2017). Thus, the process of impairment testing of goodwill to assess the financial position of an entity as on a particular date will provide relevant information to the users of the financial statements. This process is better than rendering the whole process redundant by providing amortization in the books of account of an organization for the value of the goodwill over the useful life of the asset. Therefore based on the above discussion it can be said that the process of conduction impairment testing of goodwill is more acceptable. Statement showing interest rate Particulars Annual Semi Annually Coupon Rate 6% 3% Market Interest Rate 4% 2% Number of times (year) 6 12 Issue price of debenture = Present value of Interest + Present value of Debenture Present value of Interest = 1000000*3 %*( 1-1.02^-12)/2%= $317260 Present value of principal= 1000000*1.02^-12 = $788493. Issue price of Debenture= $317260 + $788493= $1105753. Statement showing Journal entries Particulars Debit Credit i) 1 July 2015 Cash $1,105,753 Debentures $1,105,753 ii) 31 December 2015 Interest Expenses $22,115 Debenture $7,885 Cash $30,000 iii) 30 June 2016 Interest Expenses $21,957 Debenture $8,043 Cash $30,000 Statement showing calculation of the Gross profit Amounts are in million Particulars 2015 2016 2017 Contract Price 50 50 50 Less: Estimated costs Cost up to date 10 28 40 Cost estimated for completion 28 12 0 Estimated total costs 38 40 40 Estimated total Gross Profit 12 10 10 Percentage Completion 26.32% 70.00% 100.00% Statement showing calculation of Gross profit Particulars 2015 2016 2017 Total Gross Profit $3,157,895 $7,000,000 $10,000,000 GP recognized in previous year 0 $3,157,895 $7,000,000 Gross Profit recognized $3,157,895 $3,842,105 $3,000,000 Percentage completion method Journal Entry Particulars Debit Credit Construction in Progress $10,000,000.00 Material and other items $10,000,000.00 (Being the cost related to contract recorded) Accounts Receivable $12,000,000.00 Billing on Construction contracts $12,000,000.00 (Being amount billed) Cash $11,000,000.00 Accounts Receivable $11,000,000.00 (Being cash received from accounts receivable) Construction in Progess $3,157,895 Construction Expenses $10,000,000.00 Revenue from Contract $13,157,894.74 (Being percentage completion recorded) Journal Entry Particulars Debit Credit Construction in Progress $10,000,000.00 Material and other items $10,000,000.00 (Being the cost related to contract recorded) Accounts Receivable $12,000,000.00 Billing on Construction contracts $12,000,000.00 (Being amount billed) Cash $11,000,000.00 Accounts Receivable $11,000,000.00 (Being amount received against the bill received) The AASB 116 is applicable for the accounting of the property, plant and equipment except in cases where other standards permits or requires different treatment. The Para 31 of the standard provides that if the fair value of an assets can be measured reliably then the assets should be carried at revalued amount. This revalued amount shall be calculated after deducting any subsequent accumulated depreciation or impairment loss. The Para 39 of the standard provides that if as a result of revaluation the carrying amount of the assets is increased then the increase should be recorded in other comprehensive income and should be accumulated under equity as the revaluation reserve (Yao et al. 2015). That portion of the revaluation increase shall be recorded in the profit or loss that has been recognised earlier because of decrease in the carrying amount of the assets. The Para 40 provides that if there is a decrease in the carrying amount as a result of the revaluation of the asset then the decrease shall be immediately recorded in the profit or loss account. However, if there is a balance in the revaluation reserve then at first the decrease in the carrying amount is adjusted with that amount. Statement showing increase or decrease in Revaluation Investments in companies Carrying Value ($) Current fair value ($) Revaluation Increase/ (Decrease) Property, plant and equipment Factory (NSW) Land $100,000.00 $150,000.00 $50,000.00 Buildings Cost $70,000.00 $800,000.00 $730,000.00 Accumulated depreciation (20 000) Factory (Qld) Land $150,000.00 $120,000.00 -$30,000.00 Buildings Cost $125,000.00 $70,000.00 -$55,000.00 Accumulated depreciation (45 000) Journal Entry Particulars Debit Credit Factory (NSW) $50,000.00 Building (NSW) $730,000.00 Revaluation Reserve $780,000.00 (Being increase in carrying amount recorded) Profit or Loss Account/ Revaluation Reserve $85,000.00 Land $30,000.00 Building $55,000.00 (Being loss on revaluation adjusted) Reference Boennen, S. and Glaum, M., 2014. Goodwill accounting: A review of the literature. Kabir, H., Rahman, A.R. and Su, L., 2017. The Association between Goodwill Impairment Loss and Goodwill Impairment Test-Related Disclosures in Australia. Pawsey, N.L., 2017, June. IFRS adoption: A costly change that keeps on costing. InAccounting Forum(Vol. 41, No. 2, pp. 116-131). Elsevier. Yao, D.F.T., Percy, M. and Hu, F., 2015. Journal of Contemporary Accounting Economics.Journal of Contemporary Accounting Economics,11, pp.31-45.