Friday, 31 July 2015

Coaching Basketball

Having a team that is focused on playing the game of basketball is a slam dunk to building a sport that will enhance one's childhood or youth.  If you are getting ready to coach the game, knowing the fundamentals of the game is where to start.  By doing this, you will be able to bring all of the players into fast action.

The game of basketball begins by having two opposing teams of five players on the court. The main objective of basketball is to have each team work towards throwing the basketball through the hoop.  Every time this is done, the team will win a specific amount of points.  Whoever has the most points in the end will win the game.  This main objective also has several rules and regulations that are applied to it in order to win.  For example, whoever has the ball has to dribble the ball within a specified area.  If the rules are broken, it gives the opposing team the ball.  The teams will function together either defensively or offensively when they are playing, depending on who has the ball.

Basketball first became a popular sport in 1891 in the United States.  It was used in order to keep rugby players in shape during the off-seasons of the game.  The idea of basketball was quickly adapted throughout YMCA gymnasiums, slowly setting the rules and regulations to the teams that are popular and seen today.  It has become such as popular sport that it is now internationally known with a national basketball association that supports the sport on a professional level.

Coaching basketball today has become an art in understanding how to get teams to work towards the main objectives that have been established throughout the United States over time.  By keeping the main objective in mind, and helping teams to develop from here, you will be able to ensure that everyone dribbles to their own success.  


Coaching Baseball

Every baseball coach's desire and goal is to make sure that the players step up to plate and take their best swing.  If you are focused on coaching baseball, and want to make sure that everyone benefits from what you are teaching, you may also be looking into tips and tricks to be more effective.  Eventually, you will be able to find what your team needs, but if you are just starting out, knowing the basics is a good start.

The place to begin when approaching coaching or a game of any sort is to know the basics.  This will help you in teaching others about the game and will expand your abilities for understanding what everyone needs.  Baseball started in the 18th century as a simple game of hit the ball and run.  Since its inception, it has quickly grown into what is now referred to as the all-American game.  Because of this, it gives those that watch and participate in baseball an extra outlook of what the game means.

There are several ways in which baseball is measured by in order to reach specific standards.  These begin with the ability of the pitchers to throw the ball correctly, and the batters ability to meet what the pitcher is doing.  Overall, these two groups of people will be kept track of by averages in order to assess their effectiveness.  From here, the effectiveness of how other members respond to this will be measured in order to make the game complete.

After the batter has hit the ball, it will be up to the other members of the team to stop him from getting around the four bases of the field.  They will need to do this by having specific positions on the field, mainly infield and outfield positions.  As soon as they are able to catch the ball, they will want to throw it to the nearest place to get the batter out.  This will help determine who is able to win the game.

By knowing the basics of baseball, you will have the ability to coach and direct the players better.  It is always the basics that allow you to gain new insights and direction for all of your players.  By participating in coaching the all American game, you will have the ability to add new directions into the way that the game is played.

Childhood Heroes

There is an old proverb that says that it takes an entire community to raise a child.  Even if you aren't a certain child's parent, you can influence them in order to grow up to be a better person.  One of the easiest ways to do this is as a coach.  The characteristics that you show the children and youth through each game will give them qualities to look back on, all which will help them throughout their life.

The major way that a coach can influence children is simply by being dedicated to a game.  If you know sports at all, you know exactly what it takes to simply play a game. One of the major qualities that you need in order to get through a game is goals.  Sometimes this is the goal to win, while others it is simply to make it through the entire game.  Along with this, you will be influencing the children to persevere through the game, no matter how hard it is and to be determined to finish.  All of these qualities will help the children have a foundation for the rest of their life in whatever they do.

A coach's responsibility does not end here.  More than teaching the children how to play the game, as well as giving them the support to get through the game, are certain things that children and youth may need to hear while they are playing.  It is up to the coach to make sure that everyone who is playing the game understands what it means to get through a game, work as a team, and do so to the best of their ability.  This will allow the children to understand what it means to finish their work in excellence.  This will especially be seen if the children win the game and see the outcome of their hard work.

Of course, every coach knows that it is not about winning the game, instead it is the process.  This specific message will need to be given to the kids after every single defeat that they work through.  You will want to make sure that they understand it is not the outcome of the game that is important, but rather, the process that they went through in order to finish the accomplishment of the game.  If you are a coach, understanding how to deal with loss can help show those who are playing the sport a mature way to approach several situations.

Being a coach is more than showing children how to play a game.  It is also showing them what it takes to get through any scenario that they may come up against in their life.  As a coach, you will be building a foundation for them to succeed, and to understand that success is more than the final score board.

Boosting Sports to Boost Self-Esteem

One of the largest factors that several youth deal with today is in relation to their self-esteem.  Several suffer by looking at themselves as not good enough.  This may range from seeing their body image in the wrong light to seeing their mental states as not quite right.  There are ways to help youth with their self-esteem.  By suggesting and supporting things like sports, you will be certain to decrease their chances at unhealthy activities from a low self-esteem.

It is known that when children enter into school, they will generally have a high self-esteem.  More than eighty percent of children in the first grade will start out by thinking highly of themselves and believing that they can do anything.  By the time these same children reach the fifth grade, the attitude towards themselves and the self-esteem has dropped to about twenty percent.  By the time children graduate from high school, the amount that has a high self esteem is at a low of five percent.

Along with the low self-esteem come things such as drug use, early sex, and failure with steps towards a career.  At the same time, it is also being found that those who play sports are less likely to take part in these activities.  Instead, those who play sports are more likely to develop a higher self-esteem and participate in positive activities.  Because the children and youth are being challenged to succeed, and encouraged to continue through the use of a team and the sport, they are able to develop a better insight towards their own self-image.

The idea of self-esteem in sports has become such a major component of the sports, that several areas are now committed to giving more youth activities outside of school specifically to battle low self-esteem and offer alternatives for success.  It is being found that no matter what type of physical activity or sport the youth participate in, it is helping to build them into better adults with a more positive outlook on whom they are.

If you notice any type of anxiety, depression, or negative reaction from your child, their self-esteem may need some help.  If you want to make sure that they graduate from high school feeling good about their accomplishments, then you can enroll them in a physical activity to help out.  By doing this, you will be able to give them another option away from the negative outlook that they may have.


Becoming a Parent for Activity

Understanding what your child needs and giving them insight into what will help them out the most is an important part of learning to raise a child.  Sometimes, this is not seen as easily as others, but it is important to keep the right influences in perspective.  As a parent, one of the best things you can give your child is the ability to decide whether they want to play in sports.

Sometimes, encouraging your child to join a sport isn't as easy as it looks.  Of course, as a parent, you understand the benefits of them going outside and being part of a physical activity.  Most likely, you have also seen the benefits of working on a team and working towards accomplishing goals that are in sports specifically.  This is important to keep in perspective with what your child needs.  Even though you may see it as beneficial, it may not be to their benefit.

One of the most detrimental things you can do to your kid is force them to take a sport.  At first, it is good to encourage them to try, and make your best efforts to getting them to all of the practices and all of the games.  It is your position and your role to make sure that they participate in a physical activity, and specifically a sport, if you believe that it will be good for their mental and physical health.

The perspective of this is how much you should encourage your child to join a sport.  If you force them to go to the sport, it may turn them off from physical activity.  You will want to see why the child or youth doesn't want to join a sport, and find alternative routes to help them get physical activity.  This can help them to overcome any problems they might be having with the physical sport.  The important key is to help them find something that they love to play in order to enhance their physical activities.

If you want to make sure that your child is getting the exercise that they need, as well as some fundamental values, then encouraging them to join a sport is one of the best ways to do this.  However, when you do this, you will want to make sure that you are offering them what is needed by them both physically and mentally.  This will help to give them the support they need and encourage them to participate in the sport whole heartedly and effectively.

Basketball Rundowns

As the head of a basketball team, or as a member; there are certain extra pieces of putting together a team that are important to remember.  The game of basketball is more than preparing for a game or going to shoot some extra hoops.  There are also several other approaches that can be used in order to help build the team and allow them to play their best.

The basics of making sure that basketball works for the entire team are to make sure that the right training is done.  Most coaches will require that conditioning is done every day in order to keep the team in shape for the game.  Because of the high level of physical intensity on the court, it is best that the team knows how to move properly.  This includes practicing running on the court, to conditioning the team to shoot, dribble and work as a team both offensively and defensively.

Of course, while conditioning and while one is in a game, injuries are likely to occur.  It is not uncommon for one to fall while they are moving or to be pushed over by an opponent.  You will want to make sure to remember who has had an injury, check on how well it is healing and to not push or strain the injury during practice or on the court.  Taking care of the players is an integral part of playing the game properly.

Basketball isn't just about the physical needs that need to be met for every game.  It is also about having a mental attitude that is dignified when playing the game.  When one is playing a game, or practicing, there need to be certain behaviors that are enforced.  Respect for other players and the coach, dignity about the rules, and other types of attitudes may not win the game but will help the players to walk away with an understanding of what it takes to feel good after every game.

If you want to make sure that your team is playing the game of basketball properly, you don't want to stop on giving them the basics of how the game is played.  Basketball is a game that calls for action by team members that can work together and understand how to win effectively.  If you are coaching a team, you want to make sure that all of the needs of the team are met so they can walk onto the court with the right mindset.

Vitamin Supplements

Although getting the proper amount of vitamins and nutrients from natural food is important, it can be very hard to do.  Those who can’t get the minerals and such they need from food, turn to vitamins and supplements.  With vitamin supplements being a big business, there are many manufacturers to choose from.  Each year, there are thousands of supplements out there, with customers spending billions and billions of dollars to get the supplements and vitamins they need.

Right now, there are 3 different delivery systems for supplements – liquid, capsules, and tablets.  Although each one is good in its own right, you should always pick one that dissolves easy and doesn’t just pass through your system.  If your vitamin passes through your body, it will end up toilet and you’ll end up wasting your money.

Liquid is considered to be the best, although there aren’t that many supplements or vitamins available in liquid form.  Liquid is preferred by some, although others think of them as tasting like cough syrup.  If you aren’t able to swallow pills or capsules, then liquid would be a great alternative.

The most common type of supplement is tablets.  Tablets are created from organic cement then formed into shape.  The only drawback here is dissolving.  For tablets to dissolve properly, organic cements need to be used, although they cost quite a bit more, causing manufacturers to skip adding them.  You can also find supplement tablets that have a coated shell, although they are normally found in the cheaper vitamin and supplement stores.

The capsule type of vitamin supplements is preferred by many, as they dissolve quickly, normally faster than the other delivery systems.  Due to the fact of them not being compressed like tablets, you’ll normally need to take two of them to get the same amount that’s provided with one tablet.

When you use vitamin supplements, you want to be sure that you are getting the most amounts possible.  Vitamins are a great alternative to minerals and nutrients found in food, and are ideal for those who aren’t able to eat the right foods.  Vitamin supplements are also great for athletes or those looking for more energy, as they will supply the levels your body needs for exhaustive activity.

You can buy your vitamin supplements on the Internet, or through a local nutrition store such as GNC.  GNC is among the most popular in terms of local stores, as they carry hundreds and hundreds of vitamins and supplements.  You can find everything from health vitamins to bodybuilding supplements.  They have rock bottom prices with plenty of manufacturers, including the top name brands.  With millions of dollars in revenue each year and over 100 chains throughout the United States, GNC is a dominant name in the world of vitamins and supplements.

If you need to take vitamins or supplements but aren’t sure what you should take, you should consult with your doctor.  Vitamins and supplements are a great way to get minerals and nutrients to your body, although they should never, ever, be used to replace food.  You’ll still need to maintain a healthy diet, even though you may be taking vitamins.  If you can maintain a healthy diet when taking your vitamins and supplements, you’ll find the benefits to be twice as good.  When choosing your supplements you should always choose them wisely, making sure that you get exactly what you need.  If you choose your vitamins and supplements wisely – you’ll find them to be the perfect addition to a healthy diet.

Zinc Supplements For Your Body

Zinc supplements provide a much needed mineral that is needed by each and every cell in your body.  The body is unable to produce zinc on it’s own, which is why we need to makes sure we eat enough food that contains the mineral, drink enough water, or use the proper supplements that will give our cells the zinc they need.

Zinc is very important, as it plays a crucial role with hundreds of processes in the human body.  The most prominent functions include support of the immune system, joints, tissues, along with aiding in cell growth.  Zinc supplements have also been proven to eliminate sexual dysfunction, boost sexual function, aid in the health of the hair, and help with skin wound healing.

No matter how you look at it, zinc plays an important role in the function of most of our senses, which includes the ability to taste, smell, and also sight.  Research has indicated that zinc can counter vision loss in the event of macular degeneration.  A deficiency of zinc on the other hand can lead to dulling of the taste buds, along with the ability to detect scent.

Although zinc is an essential vitamin for our bodies, taking too much of it can be a bad thing.  Research has proven that taking more than 100 mg daily for an extended period can cause damage in the immune system.  Older folks on the other hand, can benefit from taking zinc if they have a deficiency.  The supplement can actually help older people bring their intake back up to the levels they should be at.

When taking zinc supplements, you should always remember that zinc can indeed interfere with your absorption of copper.  For this reason, a lot of experts recommend that they should be taken together.  Anyone who takes a zinc supplement should take it as part of a well balanced diet, to ensure that other vitamins and minerals work together with the zinc.

With most dietary supplements in the U.S. being unregulated, you should always choose a manufacturer who is GMP compliant.  Manufacturers that are GMP compliant will always follow the manufacturing standards of zinc, in order to minimize and quite possibly eliminate the risk of contaminants that you could be getting from the supplement.

If you choose your supplement wisely, you shouldn’t have to worry about any problems.  You can buy zinc supplements at GNC, online, or other nutrition stores.  It isn’t expensive either, which makes it a welcome edition to your diet.  You should always consult with your doctor if you suspect that you have a zinc deficiency, so that he or she can tell you exactly how much zinc you need on a daily basis.  This way, if you aren’t getting enough in your normal diet - you can get the supplements you need.

Liquid Vitamins Versus Chewable Vitamins

Nearly 50% of Americans residing in the United States use some type of vitamin or vitamin supplement ever day.  Even though they may take vitamins, most are unaware of the fact that nearly 90% of the nutrients and minerals found in the vitamin isn’t properly absorbed by the body, which means they are virtually watered down and most of their benefits proven to be not effective.

Almost all individuals who take vitamins use the pill form.  Pills were once thought of to be the best, simply because they were the only vitamin sources.  These days, liquid vitamins are much more effective, and people are starting to realize it.  Although many use pills or chewable vitamins, they aren’t getting near the benefit they think they are.

Vitamins and supplements are very popular, especially for those who have active lifestyles and find it difficult to consume the necessary vitamins and minerals they need from the proper meals.  Therefore, those with busy lifestyles turn to vitamins and supplements to give their bodies what it needs to carry out day to day activities.  Even though you should never replace food with vitamins, vitamins can help you to get the nutrients and minerals you need on a daily basis.

The main reason why liquid vitamins are more effective than pills and tablets is due to the nature of their liquid base.  With the vitamins being liquid, they are easier for the body to digest and easily absorbed into the digestive tract as well.  Chewable tablets and pills will pass through the body in hard form, making them hard to digest.  Liquid is always digested when it passes through, so it will go through your body quicker and take effect faster.

Due to the body having to work less to break down and absorb liquid vitamins, they will pass through the body much faster.  The nutrients and minerals contained in liquid vitamins will reach vital areas faster through the bloodstream, and they are easier to use by the most important organs in your body that need them the most.  Liquid is also easy to swallow as well, as you can add the liquid vitamin to your favorite juice or just take it right out of the bottle if you prefer.

With pills or chewable vitamins, the majority of the nutrients and minerals that are contained in the vitamins aren’t normally broken down in the digestive system.  With these types of vitamins being in hard form, they are harder for the body to pass at the most crucial moments, where the body needs to have nutrients and minerals.  Unless you completely chew up the vitamin, it can stay in hard form until it passes through when you go to the bathroom.  If this happens, you are normally just wasting the vitamin as it doesn’t have a chance to get into the bloodstream.

Liquid vitamins have proven themselves to be the best way to get the minerals and nutrients your body needs.  As more and more people discover the benefits of liquid vitamins and how easy they are to digest, they make the switch.  Liquid is far superior to tablets and pills, simply because it tastes better, it’s easier to digest, and it travels through the body faster.  You can find many different flavors and types of vitamin supplements at your local nutrition store, or get online and order what you need there.  Either way you go - you’ll find liquid vitamins to be the ideal way to get the nutrients you need for you body on a daily basis.

Vitamins That Help With Hair Growth

Loss of hair, or baldness, is the result of not having enough vitamin B supplements.  Vitamin B is very important, as it contains B3 niacin, which is very important for growing hair.  Vitamin B6 is another important vitamin, containing nutrients such as sulfur, biotin, magnesium, and zinc.  Without these vitamins, your body won’t be able to grow hair as much, which commonly results in balding or hair loss as we get older.

What many people fail to realize, is the importance of vitamin B.  Research has shown in the past that vitamin B is very important to hair growth.  Men who consume foods that are rich in vitamin B are less likely to experience hair loss.  Vitamin B is an essential vitamin, and also one that enriches the overall quality and thickness of hair.

Vitamin A is also important with hair growth.  To get the proper amount of vitamin A, you should consume fatty acids.  Some examples include flaxseed oil, primrose, and salmon oil.  If you consume these types of fatty acids, you’ll get the right amount of vitamin A that is needed to enhance the growth of your hair.  If you are worried about hair loss, you should make sure that you are getting enough vitamin A and vitamin B.

Vitamin E is also important for hair growth, as it stimulates your intake of oxygen and helps to improve your blood circulation as well.  If your blood is circulating properly, then the growth of your hair will be enhanced.  The proper circulation of blood is very important with hair growth, as the blood is what helps your hair to grow, and the necessary vitamins to flow through your body.

Another necessary vitamin for hair growth is biotin.  You can find this essential source in rice, green peas, soybeans, oats, yeast, walnuts, and sunflower seeds.  It is also found with some types of shampoos as well.  If you are using shampoo that contains biotin, you’ll be getting into your root tips faster, which will help to promote the growth of your hair.  Even though you may be using shampoo that contains biotin, you’ll still need to take the necessary vitamins and supplements as well.

Before you take any vitamins or supplements, you should always consult with your doctor and get his opinion.  There may be some vitamins and supplements that you shouldn’t be taking, which is why you should always consult with your doctor before you make any decision.  Your doctor will be able to run tests and go through your history with you, letting you know what you can and can’t take.  This way, you can choose your vitamin supplements accordingly – and know without a doubt that there will be no long term side effects or problems.

Vitamins And Your Health

These days, we all know that taking vitamins is an easy way to start pursuing a healthy and disease free way of life.  In the past, vitamins were used with diets, although they weren’t near as sophisticated as they are today.  The vitamins of today are far more sophisticated and geared towards certain aspects of your body and your health.

Even though some people may not realize it, food doesn’t give you all of the vitamins and nutrients your body needs.  Although you may be following a healthy diet, you won’t receive everything your body needs to carry out daily functions.  You can buy high quality food if you wish, although it isn’t the preferred way to fix this type of situation.  No matter what you choose to eat, you still won’t get the vitamins and nutrients you need.

If you have any type of restrictions with your diet, it can be even more difficult to get the vitamins and nutrients you need.  Those who suffer from food allergies especially, find it even harder to get the right amount of vitamins.  Even if you have a small appetite, you can be at a major disadvantage to getting everything your body needs.  Smaller appetites get full a lot quicker, making it harder to eat the foods you need on a daily basis.

No matter how you look at it, you won’t get everything your body needs from food.  To get the vitamins, minerals, and nutrients you need, you’ll need to use supplements and vitamins.  Vitamin supplements are the easiest way to give your body what it needs.  You can use vitamins and supplements in your normal diet, although you’ll need to choose them accordingly with what you need and what your diet consists of.

Even though there are many vitamins that you can benefit from, one of the most important is B12, which can raise your energy levels and help with your immune system.  Some other vitamins you’ll need to include in your normal diet are vitamin A, C, D, and E.  These vitamins are very important to your body, as they help with many different functions.  Vitamins C and E are among the most important, as they help with your skin, hair growth, and the way your body functions.

To ensure that your body remains at it’s best, you should make sure that you get the right amount of vitamins with your diet.  You can find vitamin supplements locally or on the Internet, with hundreds to choose from.  You should also include selenium and colostrum in your daily diet as well, as these two vitamins will help you with your health.  If you take the right vitamins with your diet - you’ll find that your health and energy will always will remain at their top levels of performance.

Your Body And Antioxidant Foods

Even though a lot of people don’t actually realize it, a lot of antioxidant foods that we consume are from vegetables.  Vegetables such as broccoli, cauliflower, tomatoes, and peppers are all excellent choices with some great benefits for your body.  When consuming vegetables, you should always go for those that are rich in color, as they are high in what is known as phytonutrients.

Phytonutrients are nutrients found in the skins of several fruits and vegetables, which give the food color as well as flavor and scent.  Phytonutrients are quite simply the best types of antioxidant foods that you can find anywhere.  If you are looking for a supplement value, the coq10 offers you a high level of antioxidant value.

Although fruits and vegetables are the best sources for antioxidants, the problem with them is that they are produced by the use of chemical herbicides, pesticides, and different types of fertilizers.  Over the years, studies have shown that fruits and vegetables which are organically grown are high in antioxidants, and boast a much higher concentration than those that have been produced commercially.

In the busy world of today, it can be very tough to eat like we should, nor can we eat organic fruits and vegetables all the time.  If you can’t or don’t have access to organic fruits or other sources of antioxidant foods, you should look into nutritional supplements that offer you the phytonutrients you need in your diet.

Supplements that contain phytonutrients do have advantages when compared to certain fruits, such as carrots - which can elevate your blood sugar level to a very high level.  Phytonutrients found in supplements are the extract of pigments where nutrients are concentrated, meaning that they draw the best from antioxidant foods, leaving the calories and sugar behind.

Don’t get the wrong idea here, fruits and vegetables are indeed good for you.  They are high in antioxidants, although those that are produced commercially generally come with chemicals and such that aren’t so good for you.  Canned fruits and vegetables come with high levels of sugars and calories, which antioxidant supplements don’t have.  The supplements offer you the levels you need, without any chemicals, sugars, or calories.  This way, you don’t have to worry about consuming anything that isn’t good for you.

No matter how you look at it, healthy eating for your body starts and end with foods that contain antioxidants.  There are several types of foods that contain antioxidants, although fruits and vegetables contain the most amounts.  Steak and meat are also great sources of antioxidants, along with other great benefits, such as protein.  Anytime you can’t get foods that contain antioxidants - you can count on supplements to deliver the amount you need to stay healthy.

Vitamins And Asthma

More than 10 million American’s throughout the United States suffer from asthma.  Asthma is very common, with doctors considering it to be a new epidemic.  Most Americans who suffer from asthma blame it on environmental pollution, along with the increasing exposure of toxic chemicals throughout the air.  Deaths that result from asthma are on the rise, due to those who have it not recognizing the early warning signs.

The condition of asthma causes the airways in the lungs to swell, throw out thick mucus, and over time spasm.  The swelling that takes place will make the airways smaller, making it difficult to breathe.  The first attack from asthma that you experience may include congestion, pain, wheezing, a shortness of breath, dryness in the mouth, coughing, and a feeling as if you have a fever.

Contrary to what you may think, just about anything can result in asthma.  The more common triggers of it include allergies, an upper respiratory infection, stress, over exertion in exercise, or even the lack of a proper diet.  Out of all the triggers, allergies tends to be the most common.

In most cases, asthma attacks are the result of exposure to things such as smoke, pollen, gas odors, and even automotive exhaust. Foods can also trigger attacks as well, such as peanuts, corn, chocolate, and almost all dairy products.  If you take any type of antibiotics, tranquilizers, or hormones, it may prompt asthma.  Asthma is a serious and somewhat annoying condition, one that millions of us face on a daily basis.

There are several mineral, vitamin, and herbal supplements that you can take to treat asthma.  Among all that you can take, vitamin B is among the most important.  Vitamin B maintains a biochemical balance in the body and it can also reduce the severity of the attacks.  If you take vitamin A and E together, they can work to protect your lungs against air pollution.  You can also take large doses of vitamin C as well, as it is very effective in fighting asthma.

Gingko biloba is effective as well, as it will enhance your breathing and help with your bronchial reactions.  Oder-less garlic is another great choice, as it contains an anti-inflammatory agent that will reduce your chances of an attack.  Throughout the world of vitamins and supplements, there are many different things that you can take to fight back against asthma.

Anytime that you suspect you may have asthma, you shouldn’t hesitate to go to your doctor and be tested for it as soon as possible.  Your doctor will be able to tell you if you have it, and how severe it may be.  In the meantime, you should avoid known triggers and be sure that you are eating a high protein diet with plenty of fruits and vegetables.  You should also eat a few meals throughout the day, instead of sticking with the three most common meals - breakfast, lunch, and dinner.

As a whole, asthma can be very stressful.  There are ways that you can fight back and help to eliminate asthma, which is always great news.   If your doctor tells you that you indeed have asthma, you should ask him any questions that come to mind, as well as his advice on what you should and shouldn’t do.  Even though it may not seem like it at the time, asthma can be prevented, and it doesn’t always have to stop you from doing things you love to do.  Although it may slow you down - you can always stop it.

Vitamins For A Healthy Heart

As we all know, vitamins are very important when it comes to keeping your heart healthy.  You need to eat the right foods of course, although you also need to supplement the food you eat with the necessary vitamins your body needs to stay in shape and keep your heart working healthy for a long time to come.  If you don’t consume the right nutrients, you won’t be doing your heart any favors - and may end up having problems later on in life.

The first vitamin that comes to mind for most people is vitamin E, a vitamin that is essential to improving the overall health of your heart.  When taken correctly, vitamin E will stop the cholesterol in the body from harming the arteries that surround the heart.  Anytime cholesterol oxidizes, it sticks to the sides of the arteries and can lead to blockages which can cause heart attacks or other serious problems with the heart.

To help you keep your heart healthy, most doctors recommend that you take additional supplements that contain vitamin E.  They may also suggest that you eat foods that are naturally rich in vitamin E, such as nuts.  Nuts have high amounts of vitamin E, and most of them taste great.  You can find other foods that contain vitamin E as well, although nuts have the highest amounts.

In the past, research has shown Vitamin E to help those who have already suffered the wrath of a heart attack.  This vitamin helps to prevent heart attacks in the future by opening up the arteries and eliminate blockage.  Those who have had a heart attack in the past are always encouraged to add more vitamin E to their diet.

What many aren’t aware of, is the fact that you can use vitamin C to boost the effects of vitamin E.  Vitamin C is known as an antioxidant, which prevents the damaging effects that cholesterol has on the body.  Along with preventing cholesterol from damaging the body, vitamin C also helps vitamin E with it’s functions - such as protecting your arteries and your heart.

By taking both vitamin C and E as a combination, you’ll be well on your way to a healthier heart.  Overall, this is the easiest way that you can be sure you aren’t damaging your heart, especially if you have had a heart attack in the past.  If you have a history of heart disease or heart problems in your family, these vitamins are essential to your diet.  Even if you are just concerned about the health of your heart, these vitamins will give you the peace of mind in knowing that you are eating for a healthy heart.

As far as your dosage goes, it will vary from person to person, although 400 international units of vitamin E and C are the recommended amounts for most people.  On it’s own, vitamin C can be tolerated in large doses, without imposing any harmful effects.  You can take around 500 mg of it twice a day, and ensure that your heart remains healthy.

To be on the safe side, you should always make sure that you get the proper amount of vitamins in your daily diet.  Taking additional vitamins and supplements isn’t a bad idea either, especially if you are trying to boost the health of your heart.  Your heart is one of the most important organs in your body, which is why you should always take care of it.  If you eat the proper diet and take the necessary vitamins - you’ll be well on your way to keeping your heart healthy.

What Coaches Need

Being an effective winning team takes more than teaching the basics, especially from the coach.  You have a duty to the children or youth that are playing to guide them by finding whatever they need and enhancing it.  The job description that you aren't given when you decide to become a coach is what gaps you will have to fill in order to make sure that everyone is playing at their best all of the time.

The number one rule that any coach needs to keep in mind is that one of their main goals is to get the team to understand what the goals are.  This begins by teaching the fundamentals of any game.  From here, you will be able to see what everyone needs in order to support their individual abilities to play.  By seeing the techniques that are there, and adding on your own, you can create a well rounded team.

If you are coaching a team through a practice or a game, you want to make sure that you see what they need beyond the basic techniques.  This is one of the most important aspects of coaching any team.  If you see that the team is losing and is starting to get down on energy because of it, you will need to step in and make sure that they become motivated.  You will need to find ways to uplift spirits, help push through the rest of the game, and encourage their abilities.

This same type of attitude should be kept in other situations as well, but may mean taking a different angle in what you are telling your players.  For example, if you see a player falling behind in a practice, you might not want to invoke extra encouragement in them.  They may need to hear something that is more compassionate and effective in a different way.  The goal that you want to reach with every individual player is to make sure that they hear what they need to in order to inspire them to the end.

Of course, there is always the danger of over coaching during a game or practice.  Even though you want to offer insights to all of your players, doing too much can discourage them.  There is a thin line of being able to coach players and deciding when to let them go into the game without the guidance.  If you coach too much, it may cause discouragement, extra pressure and inability to perform to the best of capacity by the players.  

If you are beginning a coaching job, you will quickly find that one of your important roles is to fill in what the players don't see.  Sometimes this comes as teaching basic physical practices, while other times it may mean reaching the players on different mental levels.  No matter what you see in every situation, it is your job to step up and make sure that everyone else has the same vision.

Why Play Sports?

For children everywhere, it is easy to become stimulated by the various technology and other things that are around them.  For some, it may seem like a struggle to tear your child away from the technology that is so available and ready for them.  If you want to make sure that your child is receiving a well-rounded childhood, then there are options that you can consider in order to make sure that they benefit from being young.

With all of the abilities for youth to stay indoors, it is best to begin to show them that being outdoors can be just as beneficial.  Playing sports will not only help them to get the activities that there body needs, but will help them to keep the ideal of staying shape in mind when they are older.  It is becoming more common for children and youth to grow up overweight or obese, even from the age of five.  The problem is becoming so prevalent, that several children are having problems such as type two diabetes and asthma.

No matter what age your child is, they should be getting some type of physical activity every day.  It doesn't need to be anything vigorous, but should be something to get them moving and away from the easier stimulation in front of the television or Internet.  If your child is moving for at least thirty minutes a day, it will prevent the problems that children are growing up to have with their health.  By having something where the child is being encouraged to move around and is doing it with their peers, it will be easier to build a foundation for good physical health through activity.

If you are interested in your child staying healthy, then making sure that they play sports will give you the ability to become substantial in what they need for their physical health.  It will first prevent complications in their current health, beginning with obesity, and going into more severe problems.  Making sure that they stay physically healthy will also stay with them for the rest of their lives, making sure that they understand the importance of moving throughout the day.

Thursday, 30 July 2015

Body Temperature Update..!

We already know that your body temperature works and ticks like an internal clock controlling our sleeping cycles. Body temperature also controls the metabolism, circulation and other involuntary activities our body undertakes.

Variation in body temperature also indicates and induces the feeling of being awake or being tired.

Reduction in body temperature induces the feeling of lethargy, tiredness and drowsiness. Conversely, a rise in body temperature induces the feeling of alertness, feeling of being energetic resulting in better concentration levels.

The rise and fall of body temperature during the day should not be misinterpreted as the need to rest or sleep. This happens many a times during the day depending upon the body’s activity level at a given time.

When a human body is pushed for heavy physical activity, the body temperature automatically rises and drops slowly once the activity is stopped. This reduction of body temperature induces a feeling of tiredness or drowsiness.

When your body does intensive physical work during the day, you feel tired when you come back home and just want to sleep. This does not happen due to desire of sleep, but due to drop in body temperature, and the reaction of your body due to the drop in temperature.

If you let this phase pass and wait till your body temperature returns to normal, you will start feeling awake and alert again.

In order to recharge your physical energies, I would suggest, as a part of my Powerful Sleep Plan, to take a nap of 10 – 45 minutes during the day. This nap should be taken when you feel sleepy, that is when your body temperature has dropped as it will help in falling asleep. The nap should not be more than 45 minutes and should not enter deep sleep. Deep sleep will only induce further fall in body temperature.

When you wake from your Power Nap, you may feel drowsy and lethargic due to high melatonin levels. It is important to get your body back to normal temperature with the help of light physical movement and exposure to light.


It is understandable if you feel tired even when you lead a sedentary lifestyle. This does not mean you need more sleep, but means that you need more movement and less sleep. This happens due to frequent dropping of body temperature.

A Little More About Body Temperature

As you've learned, your body temperature is really an internal clock that keeps us awake and sleeping at certain times.

It's also extremely important to understand that the rise and drop of body temperature is a hint for our body to produce the feelings of being awake or being tired.

Whenever your body temperature begins to fall, you will feel tired, lethargic, and drowsier. Whenever your body temperature rises, you will feel more energetic, alert, and be able to focus better.

Don't mistake the fall of body temperature at certain times during the day as the need to sleep. Your body temperature may rise and drop several times in the day as a response to the activities you're doing at the time.

Whenever you put big physical demands on your body your body temperature will rise above the norm. As a response to any intensive physical activity, the body temperature drops for a while as soon as you stop the activity.

For example, if you work an 8 hour shift at a job that requires intense activity, one might feel totally drained and ready to fall asleep when you come home at around 4 PM. What you'll actually find is that this feeling of tiredness is not a sincere desire to sleep, but rather a response from your body due to the drop of body temperature.

If you resist sleeping at this moment and provide a “wind-down” period for your body after this period, body temperature will return to a normal and you will feel alert again.

In the Powerful Sleep plan I would suggest that you nap for 10-45 minutes during your day to physically recharge yourself, it's ideal to take this nap when you experience this body temperature drop as it will help you sleep. Always limit your naps to 45 minutes to avoid entering deep sleep.

After you wake up from your power nap it's normal to feel lethargic or drowsy, this is because your melatonin levels are higher. Get as much high intensity light as possible the moment you wake up, and make sure to MOVE your body to get your body temperature up and running again.


If you currently live a very sedentary lifestyle, your body temperature will drop very often when you're sitting around on your butt or watching TV, so if you feel tired during the day understand it’s not because you need more sleep. It's because you need LESS SLEEP and MORE MOVEMENT!

Cereals – Perfect Start For Any Day

Because usually in the morning you are in a rush, maybe breakfast is the last on the list of your priorities. Or maybe it isn’t there at all. Breakfast is a very important meal that your body needs. In order to make breakfast give you power and strengths it has to be rich in sugar and low on fats. A proper diet must be firstly equilibrated. This is why you need a tasty and nutritional breakfast but mostly a healthy one. The breakfast aliment that is key for mornings and has all these qualities is cereal.

Why do cereals make the perfect breakfast?

Breakfast cereals are made from corn and rice most times and they are the optimal solution for every morning. Cereals have a rich content of vitamins like vitamin A, C, the whole complex of B vitamins, minerals like iron, magnesium, copper ,phosphor and zinc and anti-oxidants as well. Also cereals are an important source of calcium. They provide an adequate quantity of calcium for any age, and vitamin D that has a very important role in helping the calcium be absorbed by the organism. Cereals have a low quantity of saturated fats, but a high quantity or unsaturated fats, substances good for the organism.

The fibers in cereals have a huge role in everyone’s health.

Heath in a bowl

Because they are an aliment so rich in fibers, minerals and nutritive substances, cereals for breakfast are ideal mornings. You will start your day in a tasty way and they will provide you with the necessary energy and power to get through the day. Their benefic effect is immediate, but there is also one that is seen on a long term. Getting used to eating cereals for breakfast helps you watch over your weigh and helps you maintain your health.

Some dangerous diseases that cereals protect you from are: heart diseases, diabetes, obesity, intestinal affections, even cancer. So, if you make a habit out of eating cereals is as if you were making a long term investment for your health.


For those of you that want to start the day with a smile on their face, cereals are definitely the best option.

Cyber Crime

There is a very old and correct saying that goes on to say that a coin has two sides. Like a coin almost every aspect of life has two sides. For example the most common example can be taken of the advent of technology and the crime associated with it. With the advent of time and technology, computers have formed an integral part of the working society. 

Computers along with them have brought greater work and time efficiency in the working circle of the society as a whole. But there comes the twist. Along with all the benefits that computers and technology have brought, there also comes the rising and alarming threat of cyber crime.

Cyber crime in recent times has been credited along with a lot of attention by the general public, thanks to the almost impossible crimes committed by the hackers. The dangers that cyber crime is posing to computers and information in computers has been acknowledged by almost all the countries. Serious concern and alarm have been raised against the growing threat of cyber crime and its potential threat to the information possessed in the computers. 

The reason that cyber crime is posing a serious threat, is because of the reason that most countries around the world have no existing law that they can exert against cyber crimes. This leaves the businessmen and their business at the mere mercy of the technology that is being used by the businessmen in their business.

The only resort that the individuals have or can take against cyber crime is the way of self protection. Although self protection is the one step that people can take against cyber crimes, but still unfortunately it’s not a full proof safe step. As hackers can easily hack through the computers of others, this makes the information stored in the computer more vulnerable to information leakage. One main reason why cyber crime has been gathering so much of attention, is because of the fact that cyber crime has no boundaries of working or occurring. 

Cyber crime have been reportedly breaching national barriers at ease there by jeopardizing the political and the defense strategies of the country in front of the other nations, as it has been reported that after committing the crime the hackers sell the leaked information to the rival countries for money.

The other reason as to why cyber crime is posing a serious threat is because of the fact that it is usually very hard to track the hackers as they operate together but from far and different places, making it harder for the law enforcers to track and find them. These hackers usually operate from different and far off places, sometimes even different countries making it almost impossible for anyone to track them.


Thus national bodies and governments should operate together to make a legal framework and structure through which no hackers can slip through after committing cyber crime.

Symptoms of mesothilioma

Mesothilioma is a tumor which transforms into cancer and defunction all the important functions that are carried out in the body. It is a fatal disease which kills silently, the affected cells get accumulated in the body for long years and show signs of abnormality after years. This cancer is mainly caused due to the inhalation of asbestos particles for a very long period of time. The then active cancer cells starts showing their adverse impact on the body and the organs starts malfunctioning. Mesothilioma is a disease which attacks the patient only after the patient becomes old. As per the medical records, the disease is mostly detected at the age of above 40 years.

Generally the symptoms of mesothilioma surface only after two to three decades of time from the time the individual has been exposed to asbestos. The symptoms don’t appear soon after the asbestos particles has been inhaled in large quantities, but they get accumulated in the lungs over a long period of time and take decades to react in the body, which forms a tumor which later transforms into a dangerous cancer. The symptoms can’t be usually diagnosed and after they are diagnosed the maximum period the patient is expected to live is a year or two. But the period of survival is also stretched till five more years if the symptoms have been diagnosed to be mesothilioma at a very early stage and corresponding medical treatments have been taken into consideration. The time of five years can only be managed by following rigorous routines of severe medication. The life of the patient cannot be saved though, since the disease is not curable. It is absolutely fatal and does not have any cure till date.

The symptoms of mesothilioma are not very specific; the symptoms resemble any disorder in the lungs and are very general symptoms which are also the symptoms of many small, harmless diseases. This is the very reason why the disease can’t be diagnosed at its initial stages and thus the much needed steps for proper treatment can’t be taken. The general symptoms are shortness of breath, pain in the chest, cough, and loss in weight. There are two types of mesothilioma, pleural mesothilioma and peritoneal mesothilioma, the symptoms for two different types of mesothilioma are:-

1.)Pleural mesothilioma- pain in chest because of formation and accumulation on fluid in the chest  which further causes short breath, hoarseness, coughing up of blood and difficulty in swallowing. Also shows some pain in upper abdomen, arm or shoulder.


2.) Peritoneal mesothilioma- the symptoms of this are loss in weight, abdominal pain and swelling of abdomen due to fluid concentration. Bowel obstruction is also a symptom along with anemia, fever, blood clots.

A Garden For The Whole Family

You can have the most elaborated back yard from the entire neighborhood, but if it isn’t functional you have built it in vain. We all want to have beautiful and flourishing gardens, but when we have a family, we must also take into consideration the needs of the other members of it. Divide the space of your yard in two or three visual spaces, one for play and relaxation, one for gardening and maybe one for pets.

An open space, covered by lawn is ideal for your children. Here you can install a table for open air lunches or for a romantic summer evening dinner.

Do you have a fireplace? Keep a portion of your garden especially for depositing fire woods, but make sure it is at a considerable distance from the house or animals that can cause damage.

How about pets? You can build for these little members of your family special spaces, in which they can play and exercise. Before you plant bushes and ornamental plants, surround the pet space. Cats and dogs tend to be attracted exactly by the things we try to keep them away from.
Keep the by-passers’ eyes away from your personal life. Before planning the scenery, you must have in sight a place for the garbage cans. It wouldn’t be very nice to have a wonderful garden right next to the garbage cans. These can be efficiently hidden in some kind of surrounded space, decorated on the sides with life fence.

 Functionality is an important factor in your garden, so you have to think about children, little pets and family assets before you plant anything. Save a portion of the yard especially for you, in which you can plant whatever you want and leave for the others some space to breathe freely.


You will find it more satisfying this way, once the whole family is happy with your garden and they might even bring their personal ideas for it. It is important that personal space is respected and that is why the garden must not be very wide, taking up all available space. Build from time to time a pathway or some benches where you can just relax and admire your work.

Tuesday, 28 July 2015

What is the FASB?

The FASB is one organization that provides standardized guidelines for financial reporting. The mission of the Financial Accounting Standards Board (FASB) is to establish and improve standards of financial accounting and reporting for the guidance and education of the public, including issuers, auditors and users of financial information.
Accounting standards are essential to the efficient functioning of the economy because decisions about the allocation of resources rely heavily on credible, concise, transparent and understandable financial information. Financial information about the operations and financial position of individual entities also is used by the public in making various other kinds of decisions.

To accomplish its mission, the FASB acts to:

--Improve the usefulness of financial reporting by focusing on the primary characteristics of relevance and reliability and on the qualities of comparability and consistency;
--Keep standards current to reflect changes in methods of doing business and changes in the economic environment;
--Consider promptly any significant areas of deficiency in financial reporting that might be improved through the standard-setting process;
--Promote the international convergence of accounting standards concurrent with improving the quality of financial reporting; and
--Improve the common understanding of the nature and purposes of information contained in financial reports.

The FASB develops broad accounting concepts as well as standards for financial reporting. It also provides guidance on implementation of standards. Concepts are useful in guiding the Board in establishing standards and in providing a frame of reference, or conceptual framework, for resolving accounting issues. The framework will help to establish reasonable bounds for judgment in preparing financial information and to increase understanding of, and confidence in, financial information on the part of users of financial reports. It also will help the public to understand the nature and limitations of information supplied by financial reporting.

Managing the Bottom Line

If you don't keep track of how much money you're making, you have no idea whether your business is successful or not. You can't tell how well your marketing is working. And I don't just mean you should know the amount of your total sales or gross revenue. You need to know what your net profit is. If you don't, there's no way you can know how to increase it.

If you want your business to be successful, you need to make a financial plan and check it against the facts on a monthly basis, then take immediate action to correct any problems. Here are the steps you should take:

* Create a financial plan for your business. Estimate how much revenue you expect to bring in each month, and project what your expenses will be.
* Remember that lost profits can't be recovered. When entrepreneurs compare their projections to reality and find earnings too low or expenses too high, they often conclude, "I'll make it up later." The problem is that you really can't make it up later: every month profits are too low is a month that is gone forever.
* Make adjustments right away. If revenues are lower than expected, increase efforts in sales and marketing or look for ways to increase your rates. If overhead costs are too high, find ways to cut back. There are other businesses like yours around. What is their secret for operating profitably?
* Think before you spend. When considering any new business expense, including marketing and sales activities, evaluate the increased earnings you expect to bring in against its cost before you proceed to make a purchase.
* Evaluate the success of your business based on profit, not revenue. It doesn't matter how many thousands of dollars you are bringing in each month if your expenses are almost as high, or higher. Many high-revenue businesses have gone under for this very reason -- don't be one of them.

Building Cash Reserves

Building a financial cushion for your business is never easy. Experts say that businesses should have anywhere from six to nine months worth of income safely stored away in the bank. If you're a business grossing $250,000 per month, the mere thought of saving over $1.5 million dollars in a savings account will either have you collapsing from fits of laughter or from the paralyzing panic that has just set in. What may be a nice well-advised idea in theory can easily be tossed right out the window when you're just barely making payroll each month. So how is a small business owner to even begin a prudent savings program for long-term success?

Realizing that your business needs a savings plan is the first step toward better management. The reasons for growing a financial nest egg are strong. Building savings allows you to plan for future growth in your business and have ready the investment capital necessary to launch those plans. Having a source of back-up income can often carry a business through a rough time.
When market fluctuations, such as the dramatic increase in gasoline and oil prices, start to affect your business, you may need to dip into your savings to keep operations running smoothly until the difficulties pass. Savings can also support seasonal businesses with the ability to purchase inventory and cover payroll until the flush of new cash arrives. Try to remember that you didn't build your business overnight and you cannot build a savings account instantly either.

Review your books monthly and see where you can trim expenses and reroute the savings to a separate account. This will also help to keep you on track with cash flow and other financial issues. While it can be quite alarming to see your cash flowing outward with seemingly no end in sight, it's better to see it happening and put corrective measures into place, rather than discovering your losses five or six months too late.

Depreciation reporting

In an accountant's reporting systems, depreciation of a business's fixed assets such as its buildings, equipment, computers, etc. is not recorded as a cash outlay. When an accountant measures profit on the accrual basis of accounting, he or she counts depreciation as an expense. Buildings, machinery, tools, vehicles and furniture all have a limited useful life. All fixed assets, except for actual land, have a limited lifetime of usefulness to a business. Depreciation is the method of accounting that allocates the total cost of fixed assets to each year of their use in helping the business generate revenue.

Part of the total sales revenue of a business includes recover of cost invested in its fixed assets. In a real sense a business sells some of its fixed assets in the sales prices that it charges it customers. For example, when you go to a grocery store, a small portion of the price you pay for eggs or bread goes toward the cost of the buildings, the machinery, bread ovens, etc. Each reporting period, a business recoups part of the cost invested in its fixed assets.

It's not enough for the accountant to add back depreciation for the year to bottom-line profit. The changes in other assets, as well as the changes in liabilities, also affect cash flow from profit. The competent accountant will factor in all the changes that determine cash flow from profit. Depreciation is only one of many adjustments to the net income of a business to determine cash flow from operating activities. Amortization of intangible assets is another expense that is recorded against a business's assets for year. It's different in that it doesn't require cash outlay in the year being charged with the expense. That occurred when the business invested in those tangible assets.

Depreciation

Depreciation is a term we hear about frequently, but don't really understand. It's an essential component of accounting however. Depreciation is an expense that's recorded at the same time and in the same period as other accounts. Long-term operating assets that are not held for sale in the course of business are called fixed assets. Fixed assets include buildings, machinery, office equipment, vehicles, computers and other equipment. It can also include items such as shelves and cabinets. Depreciation refers to spreading out the cost of a fixed asset over the years of its useful life to a business, instead of charging the entire cost to expense in the year the asset was purchased. That way, each year that the equipment or asset is used bears a share of the total cost. As an example, cars and trucks are typically depreciated over five years. The idea is to charge a fraction of the total cost to depreciation expense during each of the five years, rather than just the first year.

Depreciation applies only to fixed assets that you actually buy, not those you rent or lease. Depreciation is a real expense, but not necessarily a cash outlay expense in the year it's recorded. The cash outlay does actually occur when the fixed asset is acquired, but is recorded over a period of time.

Depreciation is different from other expenses. It is deducted from sales revenue to determine profit, but the depreciation expense recorded in a reporting period doesn't require any true cash outlay during that period. Depreciation expense is that portion of the total cost of a business's fixed assets that is allocated to the period to record the cost of using the assets during period. The higher the total cost of a business's fixed assets, then the higher its depreciation expense.


Inventory and expenses

Inventory is usually the largest current asset of a business that sells products. If the inventory account is greater at the end of the period than at the start of the reporting period, the amount the business actually paid in cash for that inventory is more than what the business recorded as its cost of good sold expense.  When that occurs, the accountant deducts the inventory increase from net income for determining cash flow from profit.

the prepaid expenses asset account works in much the same way as the change in inventory and accounts receivable accounts. However, changes in prepaid expenses are usually much smaller than changes in those other two asset accounts.

The beginning balance of prepaid expenses is charged to expense in the current year, but the cash was actually paid out last year. this period, the business pays cash for next period's prepaid expenses, which affects this period's cash flow, but doesn't affect net income until the next period. Simple, right?

As a business grows, it needs to increase its prepaid expenses for such things as fire insurance premiums, which have to be paid in advance of the insurance coverage, and its stocks of office supplies. Increases in accounts receivable, inventory and prepaid expenses are the cash flow price a business has to pay for growth. Rarely do you find a business that can increase its sales revenue without increasing these assets.

The lagging behind effect of cash flow is the price of business growth. Managers and investors need to understand that increasing sales without increasing accounts receivable isn't a realistic scenario for growth. In the real business world, you generally can't enjoy growth in revenue without incurring additional expenses.

Revenue and receivables

In most businesses, what drives the balance sheet are sales and expenses. In other words, they cause the assets and liabilities in a business. One of the more complicated accounting items are the accounts receivable. As a hypothetical situation, imagine a business that offers all its customers a 30-day credit period, which is fairly common in transactions between businesses, (not transactions between a business and individual consumers).

An accounts receivable asset shows how much money customers who bought products on credit still owe the business. It's a promise of case that the business will receive. Basically, accounts receivable is the amount of uncollected sales revenue at the end of the accounting period. Cash does not increase until the business actually collects this money from its business customers. However, the amount of money in accounts receivable is included in the total sales revenue for that same period. The business did make the sales, even if it hasn't acquired all the money from the sales yet. Sales revenue, then isn't equal to the amount of cash that the business accumulated.

To get actual cash flow, the accountant must subtract the amount of credit sales not collected from the sales revenue in cash. Then add in the amount of cash that was collected for the credit sales that were made in the preceding reporting period. If the amount of credit sales a business made during the reporting period is greater than what was collected from customers, then the accounts receivable account increased over the period and the business has to subtract from net income that difference.

If the amount they collected during the reporting period is greater than the credit sales made, then the accounts receivable decreased over the reporting period, and the accountant needs to add to net income that difference between the receivables at the beginning of the reporting period and the receivables at the end of the same period.

Assets and Liabilities

Making a profit in a business is derived from several different areas. It can get a little complicated because just as in our personal lives, business is run on credit as well. Many businesses sell their products to their customers on credit. Accountants use an asset account called accounts receivable to record the total amount owed to the business by its customers who haven't paid the balance in full yet. Much of the time, a business hasn't collected its receivables in full by the end of the fiscal year, especially for such credit sales that could be transacted near the end of the accounting period.

The accountant records the sales revenue and the cost of goods sold for these sales in the year in which the sales were made and the products delivered to the customer. This is called accrual based accounting, which records revenue when sales are made and records expenses when they're incurred as well. When sales are made on credit, the accounts receivable asset account is increased. When cash is received from the customer, then the cash account is increased and the accounts receivable account is decreased.

The cost of goods sold is one of the major expenses of businesses that sell goods, products or services. Even a service involves expenses. It means exactly what it says in that it's the cost that a business pays for the products it sells to customers. A business makes its profit by selling its products at prices high enough to cover the cost of producing them, the costs of running the business, the interest on any money they've borrowed and income taxes, with money left over for profit.

When the business acquires products, the cost of them goes into what's called an inventory asset account. The cost is deducted from the cash account, or added to the accounts payable liability account, depending on whether the business has paid with cash or credit.

Making a Profit

Accountants are responsible for preparing three primary types of financial statements for a business. The income statement reports the profit-making activities of the business and the bottom-line profit or loss for a specified period. The balance sheets reports the financial position of the business at a specific point in time, ofteh the last day of the period. and the statement of cash flows reports how much cash was generated from profit what the business did with this money.

Everyone knows profit is a good thing. It's what our economy is founded on. It doesn't sound like such a big deal. Make more money than you spend to sell or manufacture products. But of course nothing's ever really simple, is it? A profit report, or net income statement first identifies the business and the time period that is being summarized in the report.

You read an income statement from the top line to the bottom line. Every step of the income statement reports the deduction of an expense. The income statement also reports changes in assets and liabilities as well, so that if there's a revenue increase, it's either because there's been an increase in assets or a decrease in a company's liabilities. If there's been an increase in the expense line, it's because there's been either a decrease in assets or an increase in liabilities.

Net worth is also referred to as owners' equity in the business. They're not exactly interchangeable. Net worth expresses the total of assets less the liabilities. Owners' equity refers to who owns the assets after the liabilities are satisfied.

These shifts in assets and liabilities are important to owners and executives of a business because it's their responsibility to manage and control such changes.  Making a profit in a business involves several variable, not just increasing the amount of cash that flows through a company, but management of other assets as well.

Personal Accounting

If you have a checking account, of course you balance it periodically to account for any differences between what's in your statement and what you wrote down for checks and deposits. Many people do it once a month when their statement is mailed to them, but with the advent of online banking, you can do it daily if you're the sort whose banking tends to get away from them.

You balance your checkbook to note any charges in your checking account that you haven't recorded in your checkbook. Some of these can include ATM fees, overdraft fees, special transaction fees or low balance fees, if you're required to keep a minimum balance in your account. You also balance your checkbook to record any credits that you haven't noted previously. They might include automatic deposits, or refunds or other electronic deposits. Your checking account might be an interest-bearing account and you want to record any interest that it's earned.

You also need to discover if you've made any errors in your recordkeeping or if the bank has made any errors.

Another form of accounting that we all dread is the filing of annual federal income tax returns. Many people use a CPA to do their returns; others do it themselves. Most forms include the following items:

Income - any money you've earned from working or owning assets, unless there are specific exemptions from income tax.

Personal exemptions - this is a certain amount of income that is excused from tax.

Standard deduction - some personal expenditures or business expenses can be deducted from your income to reduce the taxable amount of income. These expenses include items such as interest paid on your home mortgage, charitable contributions and property taxes.

Taxable income - This is the balance of income that's subject to taxes after personal exemptions and deductions are factored in.

Bookkeeping Basics

Most people probably think of bookkeeping and accounting as the same thing, but bookkeeping is really one function of accounting, while accounting encompasses many functions involved in managing the financial affairs of a business. Accountants prepare reports based, in part, on the work of bookkeepers.

Bookkeepers perform all manner of record-keeping tasks. Some of them include the following:

-They prepare what are referred to as source documents for all the operations of a business - the buying, selling, transferring, paying and collecting. The documents include papers such as purchase orders, invoices, credit card slips, time cards, time sheets and expense reports. Bookkeepers also determine and enter in the source documents what are called the financial effects of the transactions and other business events. Those include paying the employees, making sales, borrowing money or buying products or raw materials for production.

-Bookkeepers also make entries of the financial effects into journals and accounts. These are two different things. A journal is the record of transactions in chronological order. An accounts is a separate record, or page for each asset and each liability. One transaction can affect several accounts.

-Bookkeepers prepare reports at the end of specific period of time, such as daily, weekly, monthly, quarterly or annually. To do this, all the accounts need to be up to date. Inventory records must be updated and the reports checked and double-checked to ensure that they're as error-free as possible.

-The bookkeepers also compile complete listings of all accounts. This is called the adjusted trial balance. While a small business may have a hundred or so accounts, very large businesses can have more than 10,000 accounts.

-The final step is for the bookkeeper to close the books, which means bringing all the bookkeeping for a fiscal year to a close and summarized.

Profit and Loss

It might seem like a no-brainer to define just exactly what profit and loss are. But of course these have definitions like everything else.  Profit can be called different things, for a start. It's sometimes called net income or net earnings.  Businesses that sell products and services generate profit from the sales of those products or services and from controlling the attendant costs of running the business. Profit can also be referred to as Return on Investment, or ROI. While some definitions limit ROI to profit on investments in such securities as stocks or bonds, many companies use this term to refer to short-term and long-term business results. Profit is also sometimes called taxable income.

It's the job of the accounting and finance professionals to assess the profits and losses of a company. They have to know what created both and what the results of both sides of the business equation are. They determine what the net worth of a company is. Net worth is the resulting dollar amount from deducting a company's liabilities from its assets. In a privately held company, this is also called owner's equity, since anything that's left over after all the bills are paid, to put it simply, belongs to the owners. In a publicly held company, this profit is returned to the shareholders in the form of dividends. In other words, all liabilities have the first claim on any money the company makes. Anything that's left over is profit. It's not derived from one element or another. Net worth is determined after all the liabilities are deducted from all the assets, including cash and property.

Showing a profit, or a positive figure on the balance sheet, is of course the aim of every business. It's what our economy and society are built on. It doesn't always work out that way. Economic trends and consumer behaviors change and it's not always possible to predict these and what income they'll have on a company's performance.

Careers

There are many different careers in the field of accounting ranging from entry-level bookkeeping to the Chief Financial Officer of a company. To achieve positions with more responsibility and higher salaries, it's necessary to have a degree in accounting as well as achieve various professional designations.

One of the primary milestones in any accountant's career is to become a Certified Public Accountant or CPA. To become a CPA you have to go to college with a major in accounting. You also have to pass a national CPA exam. There's also some employment experience required in a CPA firm. This is generally one to two years, although this varies from state to state. Once you satisfy all those requirements, you get a certificate that designates you as a CPA and you're allowed to offer your services to the public.

Many CPAs consider this just one stepping stone to their careers. The chief accountant in many offices is called the controller. The controller is in charge of managing the entire accounting system in a business stays on top of accounting and tax laws to keep the company legal and is responsible for preparing the financial statements.

The controller is also in charge of financial planning and budgeting.  Some companies have only one accounting professional who's essentially the chief cook and bottle washer and does everything. As a business grows in size and complexity, then additional layers of personnel are required to handle the volume of work that comes from growth. Other areas in the company are also impacted by growth, and it's part of the controller's job to determine just how many more salaries the company can pay for additional people without negatively impacting growth and profits.

The controller also is responsible for preparing tax returns for the business; a much more involved and complex task than completing personal income tax forms! In larger organizations, the controller can report to a vice president of finance who reports to the chief financial officer, who is responsible for the broad objectives for growth and profit and implementing the appropriate strategies to achieve the objectives.

Bookkeeping

So what goes on the accounting and bookkeeping departments? What do these people do on a daily basis?

Well, one thing they do that's terribly important to everyone working there is Payroll. All the salaries and taxes earned and paid by every employee every pay period have to be recorded. The payroll department has to ensure that the appropriate federal, state and local taxes are being deducted. The pay stub attached to your paycheck records these taxes. They usually include income tax, social security taxes pous employment taxes that have to be paid to federal and state government. Other deductions include personal ones, such as for retirement, vacation, sick pay or medical benefits.  It's a critical function. Some companies have their own payroll departments; others outsource it to specialists.

The accounting department receives and records any payments or cash received from customers or clients of the business or service. The accounting department has to make sure that the money is sourced accurately and deposited in the appropriate accounts. They also manage where the money goes; how much of it is kept on-hand for areas such as payroll, or how much of it goes out to pay what the company owes its banks, vendors and other obligations. Some should also be invested.

The other side of the receivables business is the payables area, or cash disbursements. A company writes a lot of checks during the course of year to pay for purchases, supplies, salaries, taxes, loans and services. The accounting department prepares all these checks and records to whom they were disbursed, how much and for what. Accounting departments also keep track of purchase orders placed for inventory, such as products that will be sold to customers or clients. They also keep track of assets such as a business's property and equipment. This can include the office building, furniture, computers, even the smallest items such as pencils and pens.

Accounting Principles

If everyone involved in the process of accounting followed their own system, or no system at all, there's be no way to truly tell whether a company was profitable or not. Most companies follow what are called generally accepted accounting principles, or GAAP, and there are huge tomes in libraries and bookstores devoted to just this one topic. Unless a company states otherwise, anyone reading a financial statement can make the assumption that company has used GAAP.

If GAAP are not the principles used for preparing financial statements, then a business needs to make clear which other form of accounting they're used and are bound to avoid using titles in its financial statements that could mislead the person examining it.

GAAP are the gold standard for preparing financial statement. Not disclosing that it has used principles other than GAAP makes a company legally liable for any misleading or misunderstood data. These principles have been fine-tuned over decades and have effectively governed accounting methods and the financial reporting systems of businesses. Different principles have been established for different types of business entities, such for-profit and not-for-profit companies, governments and other enterprises.

GAAP are not cut and dried, however. They're guidelines and as such are often open to interpretation. Estimates have to be made at times, and they require good faith efforts towards accuracy. You've surely heard the phrase "creative accounting" and this is when a company pushes the envelope a little (or a lot) to make their business look more profitable than it might actually be. This is also called massaging the numbers. This can get out of control and quickly turn into accounting fraud, which is also called cooking the books. The results of these practices can be devastating and ruin hundreds and thousands of lives, as in the cases of Enron, Rite Aid and others.

Basic Accounting Principles

Accounting has been defined as, by Professor of Accounting at the University of Michigan William A Paton as having one basic function: "facilitating the administration of economic activity. This function has two closely related phases: 1) measuring and arraying economic data; and 2) communicating the results of this process to interested parties."

As an example, a company's accountants periodically measure the profit and loss for a month, a quarter or a fiscal year and publish these results in a statement of profit and loss that's called an income statement.  These statements include elements such as accounts receivable (what's owed to the company) and accounts payable (what the company owes). It can also get pretty complicated with subjects like retained earnings and accelerated depreciation. This at the higher levels of accounting and in the organization.

Much of accounting though, is also concerned with basic bookkeeping. This is the process that records every transaction; every bill paid, every dime owed, every dollar and cent spent and accumulated.

But the owners of the company, which can be individual owners or millions of shareholders are most concerned with the summaries of these transactions, contained in the financial statement. The financial statement summarizes a company's assets. A value of an asset is what it cost when it was first acquired. The financial statement also records what the sources of the assets were. Some assets are in the form of loans that have to be paid back. Profits are also an asset of the business.

In what's called double-entry bookkeeping, the liabilities are also summarized. Obviously, a company wants to show a higher amount of assets to offset the liabilities and show a profit. The management of these two elements is the essence of accounting.

There is a system for doing this; not every company or individual can devise their own systems for accounting; the result would be chaos!

What Is Accounting Anyway?

Anyone who's worked in an office at some point or another has had to go to accounting. They're the people who pay and send out the bills that keep the business running. They do a lot more than that, though. Sometimes referred to as "bean counters" they also keep their eye on profits, costs and losses. Unless you're running your own business and acting as your own accountant, you'd have no way of knowing just how profitable - or not - your business is without some form of accounting.

No matter what business you're in, even if all you do is balance a checkbook, that's still accounting. It's part of even a kid's life. Saving an allowance, spending it all at once - these are accounting principles. 

What are some other businesses where accounting is critical? Well, farmers need to follow careful accounting procedures. Many of them run their farms year to year by taking loans to plant the crops. If it's a good year, a profitable one, then they can pay off their loan; if not, they might have to carry the loan over, and accrue more interest charges. 

Every business and every individual needs to have some kind of accounting system in their lives. Otherwise, the finances can get away from them, they don't know what they've spent, or whether they can expect a profit or a loss from their business. Staying on top of accounting, whether it's for a multi-billion dollar business or for a personal checking account is a necessary activity on a daily basis if you're smart. Not doing so can mean anything from a bounced check or posting a loss to a company's shareholders. Both scenarios can be equally devastating.

Accounting is basically information, and this information is published periodically in business as a profit and loss statement, or an income statement.

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