Free Essay

Chak Lo

In:

Submitted By rohanmohan
Words 2406
Pages 10
BAO1107 Accounting Information System School of Accounting & Finance Faculty of Business and Law

Revision from Topic Four
Special journals Special ledgers General ledgers

Current Assets and Internal Control
 Reading & References
 Textbook Chapter 7 and 11

PowerPoint presentation by Anne Abraham,University of Wollongong ©2009 John Wiley & Sons Australia, Ltd

Current Assets and Internal Control
Learning objectives

 Define the term cash as it is used in accounting ;  Explain internal control procedures relevant to the control of   

 

cash receipts and cash payments; Identify the purpose and control features in maintaining a bank account and prepare a bank reconciliation statement; Explain the purpose of a petty cash fund, understand how one operates, and account for petty cash; Identify the purpose and control features of a cash budget and prepare a cash budget; Explain the essential principles of cash management; Understand and interpret measures of cash adequacy

Contents
 Internal Control  Cash and Cash Control  Bank Reconciliation  Petty Cash Fund

Internal Control
Internal Control is a means to enhance the reliability of the accounting information to be used by dependent users in making economic decisions. Hoggett & Edwards (1996, pp. 353) define Internal Control as a system that “…consists of all measures employed by a business to safeguard its resources against waste, fraud and inefficiency; promote the reliability of accounting data; and encourage compliance with business policies and government regulation”. The primary qualitative characteristics of the GPFR identified in SAC 3 are relevance and reliability.

Types of Internal Control
 Administration controls  Accounting controls

Administration Controls
 Measures that increase the operational efficiency and

compliance with policies in all parts of the organisation.
 Operational Efficiency includes:  Selection of staff;  Position descriptions;  Orientation packages for new staff;  Procedures manuals.  Managerial Policies include:  Analysis of results;  Performance evaluation;  Quality control.

Accounting Controls
 Methods and procedures used to protect the

assets and to ensure the reliability of the accounting records.
 Reliability of accounting records includes:
  

Trial Balance Reconciliation of subsidiary ledgers with control accounts. Bank Reconciliation

Elements of Internal Control
       

Organisation controls; Segregation of duties; Physical controls; Authorisation and approval; Arithmetical and accounting controls; Personnel; Supervision; Management controls.

Limitations of Internal Control Structures
 Controls must be cost effective The cost of control must be less than the cost of the fraud or errors detected.  Most controls relate to routine transactions Unusual or one-off transactions may not be subject to the same controls.  Control may be ineffective due to human error For example: carelessness, distraction, and mistakes of judgement, misunderstanding instructions.



Most controls are directed to the individual

If employees collude, or the employee responsible for the control does not exercise that control then the system breaks down.

 Changing conditions may render the internal control structure ineffective. For example: the change from a manual to a computerised accounting information system. There can only be reasonable assurance as to the effectiveness of the internal control system.

Cash and Cash Controls
Cash is liquid, not easy to identify individually, easily transferable and easily misappropriated. Liquidity is also one of the major components in the success or failure of a business. It should, therefore, be subject to tight internal control.

Cash and Cash Controls
 Elements of cash control
 Separation of duties  The separation of responsibility for handling and

safeguarding cash from the responsibility for maintaining accounting records for cash transactions.
 Banking.  the necessity to bank cash on a daily basis  the necessity of making all payments by cheque.

BANK ACCOUNTS AND RECONCILIATION
Bank Reconciliation Statements
 Banks are able to safeguard cash and provide detailed

records of cash transactions (ie verifiable measurement of economic events). The bank statement should show the same transactions and the same cash balance as the entity’s cash records.
 The reconciliation process is concerned with identifying

any differences between the bank statement and the business’ cash records and making the appropriate corrections to those records.

Bank reconciliation
Why the bank statement does not equal the cash records:
1. Items recorded in the Bank Statement only  For example:  Direct deposits or payments  Bank charges  Interest  Dishonoured cheques  Update the cash records

Bank reconciliation
2. Items in the cash records not yet recorded in

the bank statement
 For example:  Un-presented cheques  Deposits not credited.

 Bank Reconciliation Statement

Bank reconciliation
3. Errors  For example:  Transpositions of amounts in the business records.  Cheques entered into the incorrect bank account in the banks records.

 If business error – update cash records
 If bank error – record in the Bank Reconciliation

Statement

Note: The bank reconciliation procedure is completed before the cash journals are posted to the general ledger.

Bank reconciliation continued
Reconciliation procedure
 Need to have  Last bank reconciliation  Cash receipts and cash payments journals for the period  Cash at bank ledger account  Bank statement for the period since the last reconciliation

Bank reconciliation continued
Steps in the preparation of the Bank Reconciliation Statement 1. Compare the Bank Statement and the cash journals  Identify the items that appear on one or the other but not both records. 2. Update the cash journals  Record those items found in the bank statement that were not in the cash journals including the correction of any journal errors found in the bank statement. 3. Post the cash journals to the general ledger  Calculate the balance in the Cash at Bank Ledger account. 4. Prepare the Bank Reconciliation Statement  This will explain any differences still remaining between the bank’s records and the business’s records.

Bank reconciliation continued
R. ROBSON AND SON Bank Reconciliation Statement as at … 2010

Balance as per bank statement Cr (or Dr) Add (or deduct) outstanding deposits Deduct (or add) unpresented cheques Balance as per Cash at Bank account Dr (or Cr) $XX XX XX

$XXX XXX XXX

XXX $XXX

Preparing a Bank Reconciliation Statement
Lecture Illustration The following information relates to R Roberts. Required:  Adjust the cash journals as required from the Bank Statement;  Total and post the cash journals for July;  Balance the cash at bank ledger account;  Prepare the bank reconciliation statement.

Preparing a Bank Reconciliation Statement
R Roberts Bank Reconciliation Statement as at 30th June 2009 $ $ Balance as per Bank Statement 2,672.46 add Deposits Not Credited 496.13 3,168.59 less Un-presented Cheques No 472 56.00 No 486 134.90 190.90 Balance as per Bank 2,977.69

THE VUT BANKING CORPORATION WERRIBEE VICTORIA Statement of Account for:R Roberts Milton StreetSunshine 3434 July Statement Particulars July 1 Balance 2 CC 489 4 CC 486 5 Fees 14 CC 490 Adj (T Watson) 16 492 19 CC 21 Int Gov’t Bonds 29 FBT Date of Issue: 31 July 2009 Debit $ Account No 23058719804 Credit Balance $ $ 2,672.46 3,168.59 2,958.59 3,566.99 3,432.09 3,427.09 3,519.09 3,409.09 3,314.87 3,104.87 4,131.03 4,347.03 4,344.03 Page 16

496.13 210.00 608.40 134.90 5.00 92.00 110.00 94.22 210.00 1,026.16 216.00 3.00

Date Particulars July 1 Rent Sales 13 Sales 19 Commission Sales J Carter 30 A Wilson 31 Interest received Dis chq – T Watson

Cash Receipts Journal Post Rec Disc Acc Ref No Allow Rec Sales 274 CRR 116.00 CRR 92.00 275 CRR 204.16 276 100.00 277 12.60 802.60 B/S B/S (**) (94.22) 12.60 808.38 412.16

Sundry 492.40

Bank 608.40 92.00

722.00 1,026.16 790.00 216.00 (94.22) 2,638.34

216.00

1,430.40

CASH PAYMENTS JOURNAL
Date Particulars Pos t Ref July 2 Wages Rent 10 Purchases 16 Wages 25 C Willis 29 Advertising 31 Bank charges Bank charges Ch q No 489 490 491 492 493 494 B/S B/S Disc Rec Acc Pay Purch Sundr y 210.00 110.00 210.00 16.85 603.15 373.85 5.00 3.00 Bank 210.00 110.00 876.50 210.00 586.30 373.85 5.00 3.00

876.50

16.85 603.15 876.50 911.85 2,374.6 5

Date

Details

Post Ref

Cash at Bank Amount $ Date

Details

Post Ref

Amount $ 2,374.65 3,241.38 5,616.03

30/6 Balance 30/7 Sund Cash Rec 30/7 Balance c/d

2,977.69 30/7 Sund Cash Pay 2,638.34 30/7 Balance 5,616.03 3,241.38

R Roberts Bank Reconciliation Statement as at 31 July 2009 $ Bal as per Bank Statement add Deposits Not Credited less Unpresented Cheques No 472 No 491 No 493 No 494 Bal as per Cash at Bank

$ 4,344.03 790.00 5,134.03

56.00 876.50 586.30 373.85

1,892.65 3,241.38

PETTY CASH FUND
The common method of controlling cash is to make all payments by cheque. This is a key feature of internal control for cash. However, it is not always practical or cost effective to do this. For occasions where minor payments need to be made, for example, bus fare, postage, coffee supplies, it becomes practical to keep small amounts of money on hand for these purchases. This is known as Petty Cash.

The system of petty cash used here is known as the Imprest System.

PETTY CASH FUND
Features of the Imprest System of Petty Cash.  The determination of a fixed sum which becomes the Petty Cash Advance.
Establishing the fund
Jan 2 Petty Cash Cash at Bank (Petty cash fund established) 100 100

 Recording of petty cash payments is kept separately from the general

ledger records.  Petty cash reimbursement is always for the amount expended so that the petty cash fund remains at the original petty cash advance.  Recording of the expenses from petty cash are only entered into the general ledger when the petty cash is reimbursed.

PETTY CASH FUND
Petty Cash Advance  The petty cash fund is established by writing a cheque from the business bank account to the petty cash cashier for Petty Cash Advance.
Petty Cash payments  Whenever money is withdrawn from petty cash a Petty Cash Voucher is used to record the event. This document serves as an authority to make the payment and becomes the Source Document for the petty cash records.
 Petty cash details are then recorded into the Petty Cash

Book from the petty cash vouchers.

PETTY CASH FUND
Petty Cash Reimbursement
 The petty cash fund is reimbursed whenever the money in

the petty cash fund gets a little low or prior to the preparation of the GPFR. The reimbursement always equals the amount spent.
  It is when the reimbursement cheque is recorded in the

Cash Payments Journal (some systems use the General Journal) that the expenses for petty cash are recorded in the General Ledger.

PETTY CASH FUND
 Reimbursing the fund
Jan 31 Stationery Expense Office Supplies Expense Postage Expense GST Outlays Cash at Bank (Petty cash fund reimbursement) 15.20 12.30 56.47 8.40

92.39

If special journals this entry would be recorded in the cash payments journal

Petty Cash Fund Source Document
Petty Cash Voucher

1

No 001 PETTY CASH VOUCHER Date: 5 March 2009 Paid To: B Barton For: Postage Amount: $1.70 Authorised by: E Austen
2

3

PETTY CASH FUND
Internal control features of the Petty Cash Voucher
 Consecutive numbering  Authorisation

 Separation of duties.

Petty Cash Fund
Recording Petty Cash Transactions Lecture Illustration The following information relates to N Gulf, Solicitor. Required:  Record the Petty Cash Advance of $20.00.  Record the Petty Cash Vouchers into the Petty Cash Book.  Balance the Petty Cash Book and reimburse through the Cash Payments Journal.

Petty Cash Vouchers No 001 PETTY CASH VOUCHER Date: 5 March 2009 Paid To: B Barton For: Postage Amount: $1.70 Authorised by: E Austen PETTY CASH VOUCHER Date: 5 March 2009 Paid To: G Grey For: Travel Amount: $1.90 Authorised by: E Austen No 002 PETTY CASH VOUCHER Date: 5 March 2009 Paid To: G Grey For: Broom Amount: $1.20 Authorised by: E Austen No 003

No 004 PETTY CASH VOUCHER Date: 6 March 2009 Paid To: G Barry For: Envelopes Amount: $3.00 Authorised by: E Austen PETTY CASH VOUCHER Date: 6 March 2009 Paid To: B Barton For: Postage Amount: $3.60 Authorised by: E Austen

No 005 PETTY CASH VOUCHER Date: 8 March 2009 Paid To: G Gregory For: Travel Amount: $3.00 Authorised by: E Austen

No 006

No 007 PETTY CASH VOUCHER Date: 8 March 2009 Paid To: B Barton For: Pens Amount: $1.40 Authorised by: E Austen PETTY CASH VOUCHER Date: 8 March 2009 Paid To: A McLean For: Freight Amount: $1.30 Authorised by: E Austen

No 008

Petty Cash Book Date Mar 1 Details P/C Adv 5 B Burton G Grey G Grey 6 G Barry B Barton 7 G Gregory 8 B Barton A McLean Balance 20.00 Bal c/d P/C Reim 2.90 17.10 20.00 Vch chq 001 002 003 004 005 006 007 008 20.00 Rec 20.00 1.70 1.90 1.20 3.00 3.60 3.00 1.40 1.30 17.10 2.90 20.00 1.30 6.60 4.90 4.40 1.20 3.60 3.00 1.40 3.00 1.70 1.90 1.20 Pay Analysis of Payments Post Trav Off Sun

Date Particulars Mar Petty Cash Advance

Cash Payments Journal Post Chq Disc Acc Ref No Rec Pay xx

Purch

Sundry 20.00

Bank 20.00

Petty Cash Reimbursement - Postage - Travel - Office - Sundry

xx 6.60 4.90 4.40 1.20

17.10

37.10

37.10

General Ledger Post Ref Cash at Bank Amount $ Date Post Ref CPJ Amount $ 38.90

Date

Details

Details

30/3 Sund Cash Pay

Date 1/3 Bank

Details

Post Ref CPJ

Petty Cash Advance Amount $ Date 20.00

Details

Post Ref

Amount $

Date 30/3 Bank

Details

Post Ref CPJ

Postage Amount $ Date 6.60

Details

Post Ref

Amount $

Date 30/3 Bank

Details

Post Ref CPJ

Travel Amount $ Date 4.90

Details

Post Ref

Amount $

Date 30/3 Bank

Details

Post Ref CPJ

Office Amount $ Date 6.20

Details

Post Ref

Amount $

Date 30/3 Bank

Details

Post Ref CPJ

Sundry Amount $ Date 1.20

Details

Post Ref

Amount $

Tutorial questions
 Chapter 11  Discussion question 4  Problem 11.5 & 11.8

Similar Documents

Free Essay

Movie Analysis - Rocket Singh: Salesman of the Year

...Movie Analysis: Rocket Singh Name of the movie: ROCKET SINGH: Salesman of the year, Language: Hindi ( English subtitles), Director: Shimit Amin, Writer: Jaideep Sahni. Analysis perspective: Business growth, Service Marketing and Sales growth perspective. Question No 1: Indentify the core service philosophies of the companines AYS and Rocket sales corporation. Answer: Rocket Sales Corporation’s core service values: 1. Never tell lie to clients, even if the order is lost. If require lose the order but not the client’s trust, 2. Believe in service more than sales, because the company that provides service, sells more, 3. Even if the client asks never offer a bribe. Don’t take such a order where clients asks for a bribe. 4. Don’t promise a delivery date that can’t be fulfilled. Whatever date will be promised, make the delivery on that date at whatever cost, 5. Be always available for the client; day or night 6. Less profit, ( 26,000 instead of 32,000 ) 7. Fellow feelings, 8. Honesty, 9. Dedication, 10. Team effort. Everybody is partners not employees. 11. Value partners before taking any strategic decision ( such as selling the company), 12. Core competencies are: Hands (labor), Brain (Idea), Clients ( Consumer’s trust) and people ( Partners), 13. Entrepreneurship attitude and leadership quality of Harprit Singh. AYS’s core service values: 1. Bribe the clients to get order, 2. Never give...

Words: 467 - Pages: 2

Free Essay

Chakh de

...| Chak De India Essay Arshia R. Mehta | Due to the tragedy that took place right after the India vs. Pakistan hockey match Against Kabir Khan (SRK), he transformed into a different person and saw the world with unfamiliar eyes. He was humiliated and was named as a double dealer by the people of his own country. He could not bare this mortification and dishonor so he decided to gain his and his country's respect back in the eyes of the world. Khan had to leave his own home due to the lack of acceptance of his presence in his surroundings. He, who was solely devoted to his team, was accused of a spiteful deed which he could not agree to. Khan could not bare the weight of the crime longer than 7 years and decided to coach the women’s hockey team for it to make it to the world cup. He came across various players from all over India, some of which who could not even match the mother tongue of India. Some of whom belonged to the rural societies of India where as some belonged to the urban areas. But Khans attitude kept him very together and gave him strength to keep his team in the correct sportsmen’s spirit. He had an exceedingly complex task, which many other coaches had declined earlier. Despite knowing the roughness of the task, Khan took it up as a challenge and proved himself. Khan opted for the path of team work and unity to form such an organized...

Words: 564 - Pages: 3

Free Essay

Goya- Spanish

...optimista de la Ilustración y la otra fue el periodo de invasiones y luchas cuando Carlos IV empezó su reinado. En la primera etapa, Goya se dedico a pintar escenas cotidianos de la vida del pueblo. Esta época reinaba Carlos III que apoyaba el liberalismo y modernizo la sociedad española. El optimismo de Goya reflejaba en sus pinturas durante esta primera etapa de su vida pero todo mundo cuando Carlos IV subió al trono en 1788. Durante esta época Francia había empezado la Revolución Francesa por causa de su monarca absolutista, Godoy. En este tiempo Goya estaba siendo más reconocido por causa que pintaba en la Corte de Carlos IV. Durante este tiempo pinto numerosos retratos de la familia real y empezó sus dibujos que se destacan hasta hoy llamado Los Caprichos. Este catalogo de grabados abre puertas a una etapa que es conocida como la más difícil para Goya. Esta tercera etapa de Goya se llevo a cabo durante la Guerra de la Independencia en España. Las pinturas de Goya empezaron a reflejar el mismo dramatismo oscuro que estaba pasando en España por causa de la Guerra y la propia depresión que él vivía. Goya fue un ejemplo de artista comprometido con su tiempo: primero hubo de ser el pintor de la razón y de la esperanza que reflejaba en sus lienzos la ilusión de la perfecta vida en España y después, en la última etapa de su vida, vivió en una época de traición, fracaso y miseria donde su estilo artístico completamente mudó. Entonces son estés últimos años de su vida, cuando residencia en...

Words: 2616 - Pages: 11

Free Essay

Oscars

...Historia de los Academy Awards. La Historia de los Oscars de Hollywood es larga y no siempre ha gozado de la atención de los medios de comunicación mundiales. Al principio sus estrellas no eran tan conocidas, no había alfombra roja ni desfiles con ostentosos vestidos. La gala consistía simplemente en una tranquila cena y los ganadores de los Oscars se conocían de antemano. El primer año de su celebración(1928), Janet Gaynor fue la única mujer en ganar un Oscar, siendo condecorada con el premio a la Mejor Actriz por su trabajo en "El séptimo cielo", "El ángel de la calle" y "Amanecer". El segundo año sólo se entregaron siete premios y desde entonces los Oscars han crecido linexorablemente tanto en audiencia como en categorías. La necesidad de categorías especiales fue reconocida desde el principio y ya en 1929 se entregaron dos: uno para Warner Bros. por producir la primera película hablada ("The Jazz Singer") y el otro para Charlie Chaplin por producir, dirigir, escribir y protagonizar "The Circus". En 1936, la Academia comenzó a conceder premios a los actores secundarios o de reparto, ya que quedo comprobado que los actores que tenían papeles protagonistas eran los que tenían más probabilidades de resultar ganadores. El primer Oscar al Mejor Actor de Reparto fue otorgado a Walter Brennan por "Rivales", mientras que la ganadora al Oscar a la Mejor Actriz de Reparto fue a parar a manos de Gale Sondergaard por "El caballero Adverse". El año siguiente(1937), se...

Words: 1206 - Pages: 5

Free Essay

Gran Torino Film Critique

...Gran Torino Film Critique ENG 225 March 17, 2013 Gran Torino Film Critique Gran Torino is a drama about redemption, helping others, and demonstrates how we are all the same regardless of cultural differences. The movie focuses on the relationship Walt develops with his Hmong neighbors. Walt manages to strategically save the life of the boy next door, Thao. Walt helps Thao get his life back on track. Thao has been coerced to partake into his cousin’s gang. The gang forces Thao to steal Walt’s Gran Torino. Once Walt finds Thao in his garage trying to steal his Gran Torino, he knows that something has gone wrong with Thao. At this point, the drama in the story soars, as Walt begins his personal quest to protect Thao. Walt tries his best not to reveal that he has a caring soul but that he is an angry and grumpy old man. Later the film reveals that Walt is the complete opposite of angry and grump. As the story unfolds and the gangbangers return and Walt reaches for his gun, the film moves from comedy, drama, tragedy, and then into something unexpected. Nick Schenk wrote Gran Torino and his inspiration with the Hmong culture. Schenk placed a Hmong family next door to a Korean War veteran. The main story line develops as the Korean War veteran (Clint Eastwood) learns to adapt and interact with the Hmong family. Clint Eastwood directed, produced, and starred in the drama Gran Torino. Clint Eastwood began his acting career in low budget films in 1955. In 1959...

Words: 2324 - Pages: 10

Free Essay

Paper 1

...safely stored in a storage unit on Centinela and Sepulveda near Culver city and the Fox Hills Mall area. Please only contact if you are seriously interested in purchasing items and can transport them yourself. Delivery is not available. Prices are non-negotiable and only payments made in cash will be accepted. Owner is out of town permanently but a family member has access to the storage unit and will be able to meet with purchasing parties at an appointed time to perform transaction. Please reply to this post or call or text 323.317.8425 to set up viewing and purchasing appointments. The bedframe and dresser has been taken apart and are stored to fit in the storage unit. The owner of all these items will be in the Los Angeles area this coming weekend from Friday until Sunday and will be available to meet with interested buyers if needed during that time being. All others will have to meet with my cousin that lives in the area and will only come to open the unit for those serious about purchasing the...

Words: 275 - Pages: 2

Premium Essay

Gangs and Medida

...The media has always had a love affair with gang’s violence. Going back to the 1980s, many large city media outlet would have some headline news story of gang violence that happened in the city recently. A LA Times reported one said of his newspapers coverage that we “generally painted a scary scene” of gang violence (Metcalf, 2012 pg. 336). In fact, many report used the term “gang-related” with out any official police reports that it was a gang that committed that crime. This is because “it generated interest” in the story and due to journalistic liabilities, because “any group of people who are involved with crime can technically be termed a ‘gang’ even if they have no street affiliation” (Jankowski, 1992 pg. 286). Today, many media will admit, that in the 1980s there was a lot of hype about gangs and other social issues like the crack epidemic. Hollywood and the entrainment industry has also found a great success hyping up street gran activity in producing movies and television shows. Going back to 1961 with West Site Story, to Boyz ‘N the Hood (1991), and recently Dexeptz (2012). Each of these movies grossed millions of dollars. In the past few years you seen a number of street gangs shows on television, like the History Channels, Gangland (2007-2010) and currently The Devils Ride and Amish Mafia on the Discovery Channel. Some of these shows are questionable in the reality and truthfulness, however that just supports the idea on the media still enjoys the hype of gangs...

Words: 582 - Pages: 3

Free Essay

This Is England Review

...This is England Review. The film is about a little boy named Shaun there get teased in school and one day on his way home from school he meets a couple of young peoples there being called Skinheads. A guy will name Woody offer Shaun to be a member of the group. The sense in the start of asking Shaun to be a member of the group is to give him a little bit of fun in his life but after a few days the really going to like him so they buy him new clothes and cut his hair so he look like one of them. Later in the movie a guy named Combo want to start op his on gang or group and he tell Shaun to be a member of the gang because the will fight for England just like Shaun father did before he died. Woody’s group was more like a peacefully gang whereas Combo’s group was much more violent. The movie takes place in a little village in the poor society in England 1983. There are a lot of problems in the local community. One of the problems is that Combo’s group of skinheads are just threading the city like they want to nobody really dare to stand op for this group of people. That’s just making them do what ever they want to against the people in the village example in the movie they rob a little shop because the owner is an immigrant. But that’s not the only problem in the society one of the problems is also that it is very poor neighbourhood an maybe that’s fault in that the get teased in the school and that’s why the make these gangs because the need a little bit of social life. The...

Words: 502 - Pages: 3

Free Essay

Africa

...Africa has been faced with multiple problems to include, war, disasters, disease, environmental and tribal issues. But as stated in the article “The Heart of Matter”, the major issue is political and social representation. Many centuries have passed with repetitive actions, it is said that Africa is ultimately cursed and cannot be redeemed. I agree with the author in saying that there is a potential for change. Africa’s past and present political leaders have had good intentions, although lack the confidence, motivation and consistency needed to gain the trust of the African people. The election of individuals that possess these strong attributes along with the ability to develop and implement sustainable policies and programs is what is required for change. In Clark Rumrill’s article, “Tribal Conflict: What to Do? “, it is stated that more people have been killed by tribal conflicts than by the AIDS epidemic. Africa has faced a significant amount of turmoil and violence for centuries, that not only include its own citizens but Americans as well. The primary motive for tribal cliques is defending their sacred values. Rumrill stated tribalism is not of the American way. This can be argued because past and present actions of Americans are almost parallel to tribal practices. For example, violence and killings displayed by the Klu Klux Klan, Black Panthers, and street gangs (Bloods and Crypts). In my opinion the idea of defending ones sacred birth right can be positive and does...

Words: 261 - Pages: 2

Premium Essay

Band Together

...release toxins in the air that have been claimed to give many people asthma. The toxins are also polluting city’s water supplies as well, which is a leading cause of cancer. According to many statistics coal is the reason that there are many deaths from cancer in certain towns in the United States. Unlike many other states California does not have coal power plants. The Los Angeles Department of Water and Power now gets 40 percent of its electricity from coal plants outside of California. Together the small businesses in Los Angeles are gathering together to support a coal free city by the year 2020. As stated above, Los Angeles is trying to go green by 2020. As long as we band together and fight against the use of these filthy coal plants we will be one step closer to helping our own community as well as others in the United States. Even though Los Angeles does not have these power plants we still contribute to the unfortunate conditions the other states, towns are enduring. Let’s get together and join a campaign. It doesn’t matter whose campaign you choose to join, just as long as it is for the same cause getting Los Angeles coal free as well as the whole state and all the other states affected by coal power...

Words: 317 - Pages: 2

Premium Essay

Juvenile Justice

...members are literate. Gangs destroy teenager lives and destroy their chances for a good education and a happy life. Teenagers are joining gangs every day. They join gangs for many reasons. A former gang member known as G-Ball was very young when he joined his gang. He and a friend would play a game. They would pose as gang members to be cool. Then police arrested him and other gang members for stealing cars. G-Ball never wanted to be a gang member he wanted to act and dress like one. Gang violence is a major issue in the world today. It emerged in 2006 as a key factor in homicide resurgence. In Florida, statewide homicides jumped 27% in the first six months of 2006. Gangs are more prone in the major cities of the United States, like Los Angeles, New York, Miami, Chicago and there are many more. There are certain types of juveniles who are most likely to engage in this kind of violence, and they are, those who have behavior problems as young children, those who come from homes where their parents do not keep a close enough eye on them, and those who are being raised into gangs. Some current programs that are currently and effectively addressing gang problems are, neighborhood groups and life coaching through some schools. Another program that is trying to reduce gang violence is the California Department of the Youth Authority (CYA). In the mid 1970’s the CYA began to explore new and unorthodox methods of delinquency prevention. In 1976, these efforts resulted in the formation...

Words: 1034 - Pages: 5

Free Essay

Porous Powers Create Los Angeles’s Character

...Title: Porous powers create Los Angeles’s character Los Angeles is a young city usually portrayed as a unique place that it captures the essence of a multi-ecological setting bringing the ocean, the skyscraper, and the happiest place on earth under one rooftop. Under this successful marketing pitch, the city has become one of the world’s biggest metropolises. However, the city is in the middle of the desert, and has insufficient natural resources to sustain life. As McWilliams said “Man has made it what it is” (pg.183). This diverse complex metropolis has had many rulers, but all of them have something in common, they have wealth, or they have control over scarce resources, a required need in which the individuals in the area acquire. These characteristics gives them the power, not a complete control, but rather the ability to set the terms under which other groups and classes must operate. In order to keep their power, they must be able to manage both wealth and resources. In this anthology I would present a view of the changes in the power groups in Los Angeles, how these changes created the character of the city, and who was left out of this equation throughout history. In every society there are experiences and material objects that are highly valued. If it is assumed that everyone in the society would like to have as great a share as possible of these experiences and objects, then the distribution of values in that society can be utilized as a power indicator. Those who...

Words: 1264 - Pages: 6

Free Essay

Traffic in California

...vehicles on the road keep increasing with the growing population, but the roads stay the same. Take Los Angeles for example: the estimated population is 3.7 million with the average household having 1.8 vehicles. This makes the estimated vehicles in LA roughly 6.5 million with millions more commuting to the city for work, school, and other activities. With these facts combined it makes for one of the most stressful scenarios Californians will ever encounter. A person in California will quickly learn the meaning of time management. A commuter will have many different variables that will affect their commutes on a daily basis. Accidents, construction, and weather are just a few examples of these variables. Accidents can affect a drivers’ commute from minutes to hours depending on the severity. Construction may not have the same affect as accidents, however; it could lead to taking different exits, freeways, and roads, greatly increasing the length of a drivers’ trip by distance and time. Even though Los Angeles regularly experiences rainfall, drivers are still extremely cautious and slow down their speeds anywhere from 10-30 mph causing congestion and gridlock. Having all these obstacles to consider, a California driver has to learn the importance of time management and apply it to their commutes. In conclusion, there are still many other factors and topics that affect traffic in Los Angeles but understanding the importance of time management and personal responsibility will make...

Words: 275 - Pages: 2

Free Essay

Kidnapping

...Capital of the World." As of 2007, that title belongs to Iraq with possibly 1,500 foreigners kidnapped.[22][23] In 2004, it was Mexico,[24] and in 2001, it was Colombia.[25] Statistics are harder to come by. Reports suggest a world total of 12,500-25,500/year with 3,600/year in Colombia and 3,000/year in Mexico around the year 2000.[26] However by 2006, the number of kidnappings in Colombia had declined to 687 and it continues to decline.[27] Mexican numbers are hard to confirm because of fears of police involvement in kidnapping.[28] "Kidnapping seems to flourish particularly in fragile states and conflict countries, as politically motivated militias, organized crime and the drugs mafia fill the vacuum left by government."[21] In 2009, the Los Angeles Times named Phoenix, Arizona[29] as America's kidnapping capital, reporting that every year hundreds of ransom kidnappings occur there, virtually all within the underworld associated with human and drug smuggling from Mexico, and often done as a way of collecting unpaid debts. Other major U.S. cities that are hotbeds for kidnappings are Detroit, Atlanta, New Orleans, Houston, and Chicago.[29] Many of them are done by major street gangs near tourist attractions. During the year 1999 in the United States, 203,900 children were reported as the victims of family abductions and 58,200 of non-family abductions. However, only 115 were the result of "stereotypical" kidnaps (by someone unknown or of slight acquaintance to the child, held permanently...

Words: 474 - Pages: 2

Free Essay

Crips vs Bloods

...Crips and Bloods The Crips and the Bloods have many differences, but they also have some similarities. The first difference would be their gang color. Crip gang members associate with the color blue in their dresses while the Bloods associate with the color red. The Crips were founded in the 1970’s in L.A. after the breakup of the Black Panther party and were originally set to protect the African American party. The Bloods founded by several gangs joined together to try and stop the Crips from expanding. Crips out number Bloods 2 to 1 so Bloods have to be more ruthless because some of their neighborhoods are surrounded on several sides by Crip sets. Although they have a lot of differences they also have some similarities. The financing of both gangs are a complex web of intrigue and irony, given their willingness to commit violent acts. Due to their inability to lay aside differences in most instances, Bloods and Crips – while numerous – are among the poorest of criminal organizations in the US. While there are Blood and Crip dealers (both inside prison and without), most use the sets as coverage and security for the operations rather than for practical business cooperation. Both groups have a relatively low threshold for membership. To get into most sets you have to be sponsored for membership by someone already in the gang and then you get "jumped in". : Most Crip or Blood sets have no ideological leanings other than defending their territory, engaging in minor street-level...

Words: 273 - Pages: 2