Accounting fraud is a deliberate and improper manipulation of the recording of sales revenue and/or expenses in order to make a company's profit performance appear better than it actually is. Some things that companies do that can constitute fraud are:

--Not listing prepaid expenses or other incidental assets
--Not showing certain classifications of current assets and/or liabilities
--Collapsing short- and long-term debt into one amount.

Over-recording sales revenue is the most common technique of accounting fraud. A business may ship products to customers that they haven't ordered, knowing that those customers will return the products after the end of the year. Until the returns are made, the business records the shipments as if they were actual sales. Or a business may engage in channel stuffing. It delivers products to dealers or final customers that they really don't want, but business makes deals on the side that provide incentives and special privileges if the dealers or customers don't object to taking premature delivery of the products. A business may also delay recording products that have been returned by customers to avoid recognizing these offsets against sales revenue in the current year

The other way a business commits accounting fraud is by under-recording expenses, such as not recording depreciation expense. Or a business may choose not to record all of its cost of goods sold expense fore the sales made during a period. This would make the gross margin higher, but the business's inventory asset would include products that actually are not in inventory because they've been delivered to customers.

A business might also choose not to record asset losses that should be recognized, such as uncollectible accounts receivable, or it might not write down inventory under the lower of cost or market rule. A business might also not record the full amount of the liability for an expense, making that liability understated in the company's balance sheet. Its profit, therefore, would be overstated.

Summary:
There are many different reasons as to why it is beneficial for someone to learn French. If you are just sitting there wondering why you should learn French, then you should definitely read on so that you can find out more. You'll become more informed in general, and be more than likely to take the steps required and start learning the French language.

About the Language

The French language is used in a large percentage of the world, and thus is one that you should make...


Keywords:
france,french,learn french,french dictionary,paris france,french english dictionary,french translati


Article Body:
There are many different reasons as to why it is beneficial for someone to learn French. If you are just sitting there wondering why you should learn French, then you should definitely read on so that you can find out more. You'll become more informed in general, and be more than likely to take the steps required and start learning the French language.

About the Language

The French language is used in a large percentage of the world, and thus is one that you should make yourself more aware of and become more lingual in it. One of the main reasons why you should learn French is when you plan a trip to France. After all, you will have to get around, and so at least learning a few key phrases is really going to be essential and necessary.

How to Learn French

If you have decided by now that you know why you should learn French, and want to know how to go about it, then you should know that you actually have a few different options available. One of the better advice is to sign up for a class or course, because this way you will have a French tutor there who will work with you and help you out with whatever you require. The only disadvantage to this method, is that you are going to have to make some time for it in your schedule, which is most likely already quite hectic.

You know the reasons why you should learn French and there are other options available to you. For instance, you can buy an instructional DVD and learn French at home on your own. Although you are not going to have an actual person by your side to help you if needed, at the same time you are going to feel much more comfortable. You will also have a lot of added convenience due to the fact that you will be able to learn everything right from the comfort of your own home.

There are some great options available when it comes to why you should learn French at home, as there are not only a fair number of DVDs, but an array of other products to choose, namely websites. There are some sites on the Internet that you can find which offer their services for free, and these types of offerings are advantageous because with the advanced technology of today, it is as though you have an actual French tutor right in your home.

Summary:

Even though golf is quite a simple game, there is no shortage of variations on the concept and different ways to play.

Keywords:

golf, tee,caddy

Article Body:

Even though golf is quite a simple game, there is no shortage of variations on the concept and different ways to play.

The basic golf game is generally referred to as stroke play – tournaments work using the stroke system, and it is the most widely-played version of the game. In this game, for every shot you make under or over the par of each hole, you have one point either subtracted from or added to your score. For example, if hole 1 is a par 4 and you take five shots, then your score is +1. If you then move on to hole 2, a par 5, and take 3 shots, scoring an eagle, your new score is –1 – that’s one minus two. This means that you’re aiming to end up with a score far into the minus numbers, with the lowest score winning.

Stroke play is heavy on maths and low on excitement, however, because it was designed for a large number of golfers playing at the same time. If you are just playing head-to-head against a few friends, it is far more interesting to play for skins. With skins, the person with the lowest score on each hole wins the hole, and the person who wins the most holes wins the match. Skins is often played for money, with players paying a certain amount to enter the game and a share of the prize money being awarded to the winner of each hole.

For children, there are two alternative rule sets: pitch and putt and crazy golf. Pitch and putt is the more serious of the two, resembling a much smaller version of a normal golf course where the player only needs to take one shot onto the green and then putt the ball into the hole. In crazy golf, however, the green is the whole course, and each hole is littered with strange obstacles, often based around a theme. While the game is fun for a family on holiday, it’s not going to turn your kids into pro golfers any time soon – although it might inspire them to take up real golf.

Before the 1920s it was an easy decision, a foot-powered push scooter or none at all. But once Gino Tsai from Shanghai, Taiwan developed the Razor scooter it changed everything. His motor scooters became popular so quickly there were people waiting in line for six months before they could get one.

In the 1950s companies like Vespa in the UK started selling the first of their gas motor scooters. It was a big hit at the 1950 Motorcycle Show and quickly became a big hit in the UK as well. Vespa sold over 125,000 in the UK between the years of 1950 to 1958. Piaggio from Vespa and Lambretta from Innocenti started selling their models in Italy and France too, quickly becoming the vehicles that everyone had to own. By the early 1950s the sale of motor scooters topped 1 million a year in France alone. Because of its popularity other countries such as France and Germany decided to get in on the boom by manufacturing their own models.

Today, after more than 50 years since the first gas scooters appeared, there are many different makes and models. We have electric, gas powered, foldable, mobility and utility motor scooters dotting the globe. There are specialized scooters for just about every task. They have become a worldwide phenomenon because they are cheap to own, economical to operate, are very handy and functional, and most of all they are a lot of fun. But with all of the makes and models which one is right for you?

Let's start with the different types. Gas motor scooters are the fastest around. They will take you longer distances and reach higher speeds than any of the other varieties. There are smaller and lighter models that will be perfect for running errands around town while the larger and heavier touring models will take you on longer trips. Plus, the larger the gas tank the farther you can travel before needing to stop at a service station.

Electric varieties are a little more economical to run, but will usually travel only about 10 or 15 miles before needing a recharge. Their battery capacity has improved dramatically over the years, but they cannot be taken for long trips due to the fact that their batteries will need recharging periodically. However, for short trips around the city they are wonderful little vehicles. Plus, most scooters have a large storage capacity under the seat so they are ideal for trips to the grocery store or for other light shopping sprees.

The elderly or handicapped typically use what is referred to as mobility scooters. These are usually electric models and have 3 or 4 wheels for extra stability. These models give the elderly or disabled the ability to get about in their homes or around the neighborhood more easily. Without mobility scooters many of the disability-impaired would be confined to their beds.

Another very popular type is the foldable scooter. These are very small and are made for short trips around town. They are particularly popular among the younger crowds. The beauty of these models is that they are extremely compact and can be folded for storage in small places. If you work just a few miles from your home you can travel to work on your folding scooter and then fold it up and put it underneath your desk at work. Very handy.

There are also utility scooters which can be used for many different purposes. They can be used as golf carts or for hauling things. Many big businesses use these types for getting around their factories. Schools use them for driving through the parking lot, checking for cars that shouldn't be there. Major league sports stadiums use them to drive people from one place to another. These are wonderful vehicles that can be used for a variety of reasons.

Once you've decided which type is right for your needs the next step is to figure out what options, if any, you would like included on your vehicle. Of course you can choose from many different colors and designs, but there are other options available to you. You can choose from the many varieties of covers, locks (for security), cases or side bags for storage, helmets, seats, handgrips, windshields or windscreens, backrests for touring, chrome kits, rear luggage racks and many more options. The list of accessories can go on for quite some time.

As a rule of thumb first choose the type of scooter you want, whether it be electric, gas, foldable or utility. This is the easy part because the type you purchase will depend upon your needs. Once that decision has been made look at several popular models in your area and decide which one looks and feels right to you. Most have accessories that are manufactured for a specific model so accessories cannot be decided upon until you know which motor scooter you are going to buy. Once you've decided which accessories you want for the model you chose it's a simple matter of driving your scooter out of the dealership. And it's nothing but fun from there on out.

If you are lucky enough to have a cherry tree in your yard, I am sure I don’t need to tell you how much enjoyment can come from them. Just eating the delicious cherries that spawned from your tree is a rewarding experience in itself. Looking out your back window and seeing a magnificent, glorious cherry tree is also rewarding. Most people are impressed just by the fact that you have a cherry tree, because they are usually thought of by non-gardeners as some sort of exotic plant.

But along with the joys that a cherry tree can bring, there are many annoyances. They seem to attract more unwanted creatures than any other plant in the world. Almost every day it seems like there is a new type of pestilence swarming the tree, trying to get a nibble of its delicious fruits. I can’t say I blame them, but if they want to eat delicious fruits then they should grow their own trees.

One of the main and most constant problems that most people deal with is birds eating the fruit off the tree. It can seem almost impossible to get rid of this pest. After all, they can come in from any angle and make a quick getaway with the cherries. Or they can sit undetected in the branches and munch away all day. A bird certainly has its versatility on its side. Those little guys can be a real hassle to catch or repel. However, there are several different ways you can deter the birds from your house.

The most used way of repelling birds is to place a plastic owl within the vicinity of the house. If you find any animal that usually eats birds and purchase a plastic version, usually real birds will be instinctual enough to avoid it. These can include snakes, owls hawks, or scarecrows (OK, maybe they don’t eat birds normally. But they sure scare the birds for some reason). Most of the time you can purchase these at your local gardening store. If you want a different version or a more lifelike representation, if you look online then you’re sure to find something that will work.

If you get a plastic animal of some sort, usually it will cure the bird problem for a while. However, some birds are just really brave (or really stupid) and will continue to eat from your tree. Almost any reflective surface or noisy object will prevent the birds from coming too close. I personally like to use reflective tape designed for scaring birds. You can purchase this at any gardening store. I usually use this in combination with a large assortment of wind chimes for maximum scaring. Once you have a plastic animal along with reflective items and noisy items, almost all birds will be too terrified to even go close.

While airborne creatures might take a little more than their share of fruit, you should still consider leaving one tree exclusively for them. While they might seem like a pest sometimes, birds can be the one thing that livens up your garden. If you’re used to having birds and then all of a sudden you’ve scared them all away, you’ll feel like there is something missing from your yard. Something that, on the inside, you truly loved all along.