Proposal for International Foods at the University Dining Services Essa

Proposal for International Foods at the University Dining Services Pedro Cabrera came to State University from Puerto Rico. He decided to be an exchange student at State because he was interested in experiencing life in the United States, and because he was excited about the excellent veterinarian program offered at State. While he loves attending college and living in the United States, there are some things that he would like to change, or rather introduce to State University. Pedro admitted that he feels homesick at times, a feeling not uncommon to new freshmen. He confessed that one of the most important things that he misses about his home is his mother's home cooking. Pedro confessed that the food that the State University dining service provides, does not offer a very wide selection of international food, especially none that are specific to Puerto Rico. Therefore, Pedro would like to propose to the State University dining service that a wider variety of international be incorporated into the daily dining menus. Comfort for international stud ents, variety and accessibility for all students, and a positive aspect of State University are some of the reasons why the introduction of international foods would be beneficial in the residence hall dining services. Pedro shyly admitted before that he feels homesick at times for foods that he eats in Puerto Rico. Like many other students, international or not, food can be a great comfort when students feel homesick. Many students who are not international students can at least relate to the kinds of foods that are found at the dinning services, even if they are not exactly the same as a home cooked meal. For international students, however, the food served at the dining ser... ...idence hall dining services. On an everyday basis, State University tries to help students adjust to college life in one way or another. The dining service would be taking a large step towards assisting international students in this matter. Not only this, the dining service would join in the campaign to educate students in something new, each and everyday, by exposing all students to new international foods. Plus, at the same time, they would be saving all students a great deal of time and money, and not to mention, keeping them excited about eating in the dining services on a daily basis! The proposed way of incorporating international foods to dining service is both simple and efficient. The introduction of new and different international foods to residence hall dining services would benefit everyone who has the pleasure of dining at Iowa State University.

Job Order Cost Essay

There are two main cost accounting systems used: Job order cost systems and Process cost systems. Both have very distinct differences that help each specialize in a certain type of manufacturing company. The job order cost system in particular is used to â€Å"provide product costs for each quantity of a product that is manufactured. † When a product is called to be manufactured, then it is called a job. Once the job is ordered, the manufacturing company must go through a flow of steps to complete the job. The flow of a job order cost system is as followed: materials, work in progress, finished goods, and cost of goods sold. At the start of the job order cost system is materials. Materials, or more accurately direct materials, are the main items used in building the job. A receiving report must be made when the materials are received and inspected. Once the materials and the receiving report and complete, the materials are written in a journal entry as a debit to â€Å"Materials† and a credit to â€Å"Accounts Payable†. Following the journal entry, a material requisition must be made to properly obtain the materials from the storeroom. Once the materials requisition is received the job process flows to work in process and a journal entry must be made with a debit to â€Å"Work in process† and a credit to â€Å"Materials†. Once the job is in the Work in process stage, the factory labor cost and the hours of labor must be accounted for. Work in process is the step in which the materials are being used by the laborers in order to complete the job. Some companies choose to use clock cards, in-and-out cards, or electronic badges in order to monitor the amount of labor hours have been clocked in. Regardless of the method, the hours must be clocked and multiplied by the rate of pay in order to properly complete the work in process aspect of the job. Once the hours and rates are calculated, a journal entry is written with a debit to â€Å"Work in Process† and a credit to â€Å"Wages Payable†. However, before a job reaches the step, finished goods, another expense must be accounted for. Factory Overhead are all manufacturing cost besides direct labor and direct materials. Since factory overhead costs can’t be pin-pointed to a single job and must be estimated, the costs are allocated amongst the jobs. This process is called cost allocation. In order to estimate the Factory overhead, we use the â€Å"Predetermined Factory Overhead Rate† formula, which is â€Å"Estimated Total Factory Overhead Cost† divided by the â€Å"Estimated Activity Base†. Once the factory overhead rate is determined and the calculations of the hours and the rate are finished, then a journal entry with a debit to â€Å"Work in Process† and a credit to â€Å"Factory Overhead† is recorded. Once all of the costs, debits, and credits are correctly situated in the work in process step, the flow of the job goes to finished goods. Finished goods are the process in the job where the item is completed and ready for sale. Finished goods accounts for the cost data for the units manufactured, units sold, and units on hand. Once a product is sold, the flow of the job reaches its conclusion with cost of goods sold. To record a sale in the journal entry, two entries must be made. First, a debit to â€Å"Accounts receivable† must be written along with a credit to â€Å"Sales†. The second journal entry would include a debit to â€Å"Costs of Goods Sold† and a credit to â€Å"Finished Goods†. An example of how a job order system would flow could be described a table making business. For example, if a customer orders 100 tables, then the table manufacturing company has received a job to make 100 tables. The first step for the company would be to order the materials needed for production of the table. Materials would include the wood, glass, and metal. Next step would be to calculate the cost of the materials. Assuming the company would need 200 logs of wood, 100 beams of metal, and 50 units of glass, they would then multiply the amounts of each material with the single cost of each material. If a log of wood is $10, beam of metal is $15, and a unit of glass is $20, then the direct materials cost is as followed: $10 x 200(wood) + $15 x 100(metal) + $20 x 50(glass) = $4,500. Once the material is ordered and received, someone must inspect the wood, glass, and metal then fill out a receiving report stating the quantity and condition of the materials. Once the materials are correctly accounted for, they are moved to the storeroom. At this stage, the table process is in the work in progress stage. From there, a materials requisition must be sent in order to move the wood, glass, and metal for workers to start making the tables. The amount of hours must be recorded in order to determine the direct labor involved in making the tables. Assume that the amount of hours required to make 100 tables is 300 hours. From there, they would multiply the amount of hours by the rate at which the laborers get paid. Assuming the rate for the laborers is $10 an hour, then the direct labor would be calculated as followed: 300 hours x $10 = $3,000 labor hour cost. Factory overhead must be calculated after calculating the direct labor and direct material cost. Since factory overhead includes all manufacturing cost besides direct materials and direct labor, then it follows that factory overhead includes indirect materials, indirect labor, factory power, and factory depreciation. In order to estimate the factory overhead correctly we must find the factory overhead rate. Assuming the estimated total factory overhead cost is $5,000 and the estimated activity base is 500, then using the predetermined factory overhead rate we can find the following: $5,000(Estimate Factory Overhead Cost)/ 500 (Estimated Activity Base)= $10 Factory Overhead Rate. Then we would find how much factory overhead there actually is. To find the factory overhead, the company must apply the factory overhead rate and multiply it by the number of hours used. Assuming there is 150 direct hours, the following is calculated: 150(hours) x $10 (Predetermined Factory Overhead Rate) = $1,500. Once all of the factors in work in process are settled and completed, a completed table should be finished and thus the job goes to finished goods. Since finished goods is a controlling account, it keeps track of how many units are finished, sold, and are on hand. Once the table is sold, it is transferred from finished goods to cost of goods sold. After the sale, the job order system is complete and so is the job. Job order cost system is a very straight forward system that many manufacturers use for custom orders or batches of items. The system has one path, and ultimately makes for job orders to flow smoothly.

Essay on Murder in the Cathedral - 730 Words

The Controversy between Morals and Ethics In Murder in the Cathedral written by T. S. Eliot in the eleventh century, Thomas Becket, the archbishop and main character, opposes the will of society. Thomas has returned to Canterbury after seven years in France exiled from the world. Thomas reason for returning is not to stir up trouble as it is perceived, but to see what has changed and if there was anything he could do to make a change. The ethical and moral values of Thomas Becket are in opposition with the chorus (which represents society), the knights (who represent the king), and as well as his own internal conflict represented by the tempters. The chorus of women was put in the play to represent the voice of all the citizens†¦show more content†¦Meaning if Thomas had not put himself in a higher status as the king he would not have been killed. The fourth knight believes Thomas killed himself. It was Suicide of an Unsound Mind. Not only was Thomas Becket in opposition with others, but he was also dealing wi th internal conflicts. The four tempters in Murder in the Cathedral attempt to persuade/tempt Thomas Becket into doing what they each feel would have the most positive outcome. Thomas first temptation, given by the first tempter, was to forget about the bad that happened in the past and remember only good times. He asks Thomas to look back at his youthful times. Thomas replies by saying that focusing on the past would blind him from his present. The second tempter wants Thomas to forget about his pride and work with the king (work under him) as chancellor. Thomas Becket refuses because he wants divine power, which he will not have as an earthly chancellor. The third tempter is a common man and wants Becket to join a group of men to overthrow King Henry, murder him. Thomas Becket dismisses this temptation because he does not want to be labeled a traitor, ironic. The fourth and final tempter and also unexpected wants Becket to bend to his own guilty thoughts and desires. This tempter does nothing or offers anything but Thomass own personal thoughts. The fourthShow MoreRelatedMurder in The Cathedral1097 Words   |  4 PagesMurder in the Cathedral was one of the first successful religious plays of the 20th Century (Weintraub). This play, and many others in the time period, shows the effects of World War II and the rising political power in Germany. Murder in the Cathedral shows the struggle of one man’s obligation to religion and defying the many temptations of a political leader. Murder in the Cathedral was influenced by the increasing political ideas in the time period. During this time period in Europe, the risingRead MoreT.S.Eliot Murder in the Cathedral1975 Words   |  8 PagesT.S. 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