Catcher in the Rye Essay Levels of Meaning - 902 Words

Levels of Meaning in The Catcher in the Rye nbsp; Protected by a cocoon of naivetà ©, Holden Caulfield, the principal character in the novel, The Catcher in the Rye, therapeutically relates his lonely 24 hour stay in downtown New York city, experiencing the phony adult world while dealing with the death of his innocent younger brother.nbsp; Through this well-developed teenage character, JD Salinger, uses simple language and dialogue to outline many of the complex underlying problems haunting adolescents. nbsp;With a unique beginning and ending, and an original look at our new society, The Catcher in the Rye is understood and appreciated on multiple levels of comprehension. The book provides new insights and a fresh view of the†¦show more content†¦He says, Anyway, I kept picturing all these little kids playing some game in this big field of rye and all. Thousands of little kids, and nobodys around - nobody big, I mean - except me. And Im standing on the edge of some crazy cliff. What I have to do, I have to catch everybody if they start to go over the cliff - I mean if theyre running and they dont look where theyre going. I have to come out from somewhere and catch them. Thats all Id do all day. Id just be The Catcher in the Rye and all. I know its crazy, but thats the only thing Id really like to be. (173) By saying this, Holden exposes his deepest desire, and Salinger exposes the books theme. Holden wants to protect childhood innocence, saving kids from having to live in the crazy and phony, adult world. This idea that pure children lose their innocence as they grow old is explored through the whole text. Holden is appalled by the phrase Fuck You written on school walls that are supposed to shield kids away from society. Also, Holden gives his Red Hunting cap to Phoebe to wear, acting as a shield, symbolizing security and protection. By the storys end Phoebe, riding on a carousel, a childlike image, waves to her protective brother, only happy as an idealized selfless secular saint. Like the emotion Holden felt in Phoebes school because of the walls, he becameShow MoreRelatedEssay about Censorship and Catcher in the Rye751 Words   |  4 PagesChristi Johnson English 11 Pd. 5 Censorship Essay The Catcher in the Rye has been an instant classic since it was first published. It has been on the New York Times Best Seller list along with being among the most banned books in the U.S. It has been banned for its harsh language and bad behavior. But truly these are not good reasons to ban a book; a book that is so enjoyed by many readers and the reality of the protagonist. It is never good to hear profound language but the book is justRead MoreCatcher in the Rye4413 Words   |  18 PagesThe Catcher in the Rye â€Å"Is The Catcher in the Rye, as a work of literature still relevant for today’s youth?† Name: Sara Sigurdson Course: English A1 Supervisor: Mr. Peter Steadman Word count: 3851 Candidate number: 00136022 Table of Contents Content Page Number Abstract 3 Introduction 4 The Actual Catcher in the Rye 4 The Sexual Matter 5 The Caulfield Family 6 Narrator and Protagonist 8 Role Model 9 Mr. Antolini 10 Targeted Audience 10 Guidance 12 Read MoreEtymology and Symbolism of Characters Names in Catcher in the Rye1967 Words   |  8 PagesNames in Catcher in the Rye      Ã‚  Ã‚   Catcher in the Ryes pallid cover, adorned only with seven multicolored bands in its upper-left corner, is not what one would call eye-catching. Its reverse side lacks criticisms or reviews of any sort; in fact, it is bare of anything except a copyright date. Human beings are advised not to judge books by their covers, rather that they should look further than the obvious and try to apprehend the implied meaning. The world has peered past Catcher in theRead MoreEnglish, Analytical Essay, Catcher in the Rye and Huckleberry Finn1507 Words   |  7 PagesHuckleberry Finn and The Catcher in the Rye essay The novels ‘The Adventure of Huckleberry Finn’ and ‘The Catcher in the Rye’ are both set in times where the expectations of society differed from the ones of today. Huckleberry Finn is set in the late 1800s, pre USA civil war and in a time where slavery was an accepted occurrence and the escape of a slave was seen as legally and morally wrong. This was also a time in which church attendance and education were seen as tokens of respectability. ARead MoreMacbeth vs Holden1435 Words   |  6 PagesShakespeare wrote the play Macbeth using Macbeth as a protagonist in this old English play. Holden Caulfield is also the main character in â€Å"the catcher in the rye† written by J.D Salinger. This essay will elaborate on the similarities of the characters and the difference in their individual societies. What external forces are used? Are they honest, do they lie? What kind of influence are women? I will illustrate the strategies used between the characters and different qualities they obtain. HoldenRead MoreComing Of Age Is A Process1834 Words   |  8 PagesI, I have undoubtedly changed as a reader. Prior to, my reading style was surface level. A rookie detective, I was not particularly vigilant towards all the details of a case; similarly, as a student, I was unobservant to the specifics of a text and my annotations were somewhat verbose. I viewed reading as a chore, was often unenthused, and would mostly annotate on the overarching themes without gathering any meaning from them. Books were merely a series of words printed on paper. This school yearRead MoreThe Existence of God and the Meaning of Life Essay1062 Words   |  5 Pages Canadian author, W.O. Mitchell, is fascinated with the meaning of life. Whether this is a result of growing up during the depression or simply indicative of Mitchell’s deep philosophical thinking, this theme constantly shows up in his work. In both his humorous drama, The Black Bonspiel of Wullie MacCrimmon and the eloquent children’s Canadian classic, Who has Seen the Wind, Mitchell tackles the age-old question with grace, humor, and care. Not only is Mitchell concerned with the minute detailsRead MoreThe Importance of the Act of Reading† by Paulo Freire essay1318 Words   |  6 Pagesnations ability to digest and grasp reading, references and lack of familiarity with things and he portrays an example of this in his article. He devised a study by comparing the effects of two groups similar in age, sex, marital status, education level, and professional specialty, on their reading speed and accuracy of comprehension by giving them familiar and non-familiar let ters. Both letters were very similar, except one was about an American wedding, the other about an Indian wedding; both groupsRead MoreMedia Magic Making Class Invisible2198 Words   |  9 Pagessupports his statement that the class you are in effects you in the classroom and your level of achievement, by using statistics from researcher William Sewell. Sewell à ¢Ã¢â€š ¬Ã…“showed a positive correlation between class and overall educational achievement. In comparing the top quartile (25%) of his sample to the bottom quartile, he found that students from upper-class families were twice as likely to obtain training beyond high school and four times as likely to attain a postgraduate degreeà ¢Ã¢â€š ¬Ã‚  (pp.342-343)Read MoreThe Modern Entertainment Industry1776 Words   |  8 Pageswant to have the child be an extra in a movie just for the fun of it and to give them experience in handling their own money. All parents have certain hopes and expectations for their children, however the parents of child actors push this to another level. Their expectations can be increased for a number of reasons—one being in the hopes that their child might be able to help provide for the family’s income. Child performers who are represented by larger corporations face an even larger amount of expectation

Iago s Manipulation And Deception - 1349 Words

Iago’s manipulation and deception clearly therefore derives from his jealousy for Cassio and the sense that he has been betrayed by Othello. So, he seeks vengeance using anyone he can to attain this personal gain. From the beginning, it is clear that Iago is a deceitful man who says â€Å"Sblood!† as opposed to Roderigo’s â€Å"Tush!†, the audience already see his powers of deception as he explains how he is even worse off than Roderigo. His furious language: â€Å"A fellow almost damned in a fair wife† manages to convince the intellectual Roderigo who is presented along with Cassio in contrast to Iago. They are arguably used as foils to emphasise Iago’s deceitful and manipulative traits as shown from the beginning. The reason Iago is manipulative and†¦show more content†¦It manifests how evil Iago is when he goes to inform Brabantio and we know that for Iago this is all a game that he aims to win to receive personal gain. While Rod erigo can only manage a polite: â€Å"What, ho, Brabantio! Signior Brabantio, ho!† Iago uses animalistic and explicit images of his daughter Desdemona and her new but secret husband Othello: â€Å"an old black ram Is tupping your white ewe†, â€Å"your daughter and the Moor are making the beast with two backs.† and can imagine Brabantio’s, rejection at Iago’s pervasive language. Iago manages to convince Brabantio and it’s the strength of the language that is an asset to Iago and effective in his manipulation. Iago then leaves the scene because he does not want Othello to know it is he that is starting this whole affair and later blames it on Roderigo. In scene 2 the audience sees Iago and Othello together and Othello’s dominance is clear; Iago admires and respects him and it clearly shows in his speech that is a bit humbling: â€Å"I lack iniquity Sometimes to do me service†. We see another side of Iago contrasting his usual self if his deceptive and manipulative character is his real self. We can sense how ironic he is when he says: â€Å"he prated, And spoke such scurvy and provoking terms against your honour† (blaming Roderigo) being that it was Iago who informed Brabantio. Here theShow MoreRelatedIago By William Shakespeare s Othello Essay914 Words   |  4 Pages Today’s society is overly familiar with deception and lies; whether it is from their family, friends, media, or politicians. Historically, there has been an abundance which still carries on today. Behind every lie, there is a motive for doing so. In Shakespeare s Othello, Iago is no exception to this rule. He is living a dual life of li es. On one face Iago is a trustworthy friend who is attempting to set up Roderigo with the love of his life. His other face is the one whose main goal is to beRead MoreOthello, By William Shakespeare1599 Words   |  7 Pagesand subsequent downfall that inevitably occurs. Their marriage is then sabotaged by the jealous Iago, Othello’s ensign and villain of the play. While Iago’s ostensible justification for instigating Othello’s demise was his failure to acquire Othello’s position as lieutenant, Iago’s motives are rarely directly articulated and seem to derive from an obsessive, almost aesthetic pleasure in manipulation and destruction. Through the genre of the play, being a Shakespearean tragedy, and the structuralRead MoreOthello, By William Shakespeare Essay1444 Words   |  6 PagesOthello by William Shakespeare, Iago is the villian present in the drama. He manipulates people into thinking things that aren t true. The way the author lets the reader know the plan behind Iago’s actions, but not the other characters, the irony that s present in the words he uses to describe Iago, and the symbolism he uses to cause betrayal for other characters, helps one to realize that Iago is the villain. One can see the villainry that s present in Iago s character when he releases his cruelRead MoreThe Character Analysis Of Iago Of Othello1075 Words   |  5 PagesAt first glance, Iago of Othello can appear to have little motivation for his destructive tendencies; however, when viewed through the lens of antisocial personality disorder, his incentive takes on a twisted internal logic. His all-consuming desire for revenge is not necessarily because of any outside influence by Othello himself, but rather the fact that Othello disrupts Iago’s conception of himself and is a pawn whom he can manipulate for pleasure. His arrogance and entitlement are also classicRead MoreManipulating The Supernatural : William Shakespeare s Ot hello And A Midsummer Night s Dream883 Words   |  4 Pages Because of this Shakespeare made his characters as relatable as possible to the audience members of the late fifteenth and early sixteenth century and their views on life so he could generate more recognition for his plays. Throughout Shakespeare s plays, Othello and A Midsummer Night’s Dream, he appeals to the audience by relating to their human nature. One of the major observations of human nature that Shakespeare likely made and incorporated into his plays is the human desire to be drawn towardRead MoreOthello, By William Shakespeare1203 Words   |  5 Pagesin Macbeth, or revenge, as in Hamlet. What is interesting about Iago is that the audience never knows for certain why it is that Iago wants to destroy Othello. His evil comes without a motive. The characterization of Iago as a motiveless malignity was first proposed by Samuel Taylor Coleridge as he was preparing a series of lectures delivered in 1818. Cole ridge calls him a motiveless malignity at the end of Act 1, Scene 3 when Iago leaves Roderigo, saying, Go to, farewell. Put money enough in yourRead MoreOthello : Vulnerability Destroys Virtues Of A Great Leader1601 Words   |  7 Pagesprinciples because Iago despises Othello and manipulates him therefore, Othello becomes vulnerable resulting in his death. 1. Othello believes that being vulnerable is a sign of weakness. A. Othello will not expunge himself from his race and ethnicity, for he knows glorifying his heritage is a vulnerability that could end his career as a leader. B. Othello knows that a schism among his ranks leads to distrust and a lack of loyalty among men, leaving him susceptible to defeat. 2. Iago despises OthelloRead MoreThe Tragedy Of Othello By William Shakespeare998 Words   |  4 Pagesof two worlds. One of them is a world of absolute cynic, manipulate or Iago; the second world is the world of all the other characters in the tragedy, including, possibly, even Othello. Even though both of the main male characters, Iago and Othello, are murderers, they have different types of characters, cause different feelings and deserve different attitudes. Shakespeare makes it clear at once at the first appearance of Iago, that he is a villain with his philosophy. Philosophy is not crafty inRead MoreAnalysis Of Othello By William Shakespeare1505 Words   |  7 PagesIn William Shakespeare’s play Othello Iago has the ability to charm and convince people of his loyalty and honesty. Iago immediately introduced his malicious desire for revenge, but he had no proven reason for his actions. Throughout the play Iago devises a devious plan to convince the other characters o f his cunning contrivance. Iago treats others as the fool with no intentions of caring about their feelings. Behind his deceitful trustworthy appearance, Iago is a multilayered manipulative villainRead MoreThemes of Deception in William Shakespeares Othello Essay1758 Words   |  8 PagesThemes of Deception in William Shakespeares Othello Deception is one of the main themes running through Othello, along with love, pride and society. Indeed, it is deception that provides the fuel for the plot and deception that is leads to the classic downfall of the hero as is common in Shakespeare tragedies. We see Macbeth and Hamlet both succumb to downfall. perhaps the most obvious deception is Iagos deception. The principal method that Iago uses to convince

Daddy’s gunna get you! Free Essays

In Drama we made up a play about a girl Jo who becomes possessed by her friends late father, we got the idea from a story that Miss Risk read out to the class, the story was like a mystery story and contained clues to why this person called Jo was found at the waste ground, the clues where little like, her posters were torn off the walls and her mirror was smashed into pieces in which her mother saw and followed to find the girl at the site, we made sure we used the clues in our play as well as other ideas that we came up with such as, my friend Charlotte came up with the idea of using a ouiga board for the possession and another friend that I worked with called Nina came up with the idea of the destroyed, haunted house were the wasteland currently is. We all came up with many ideas, some which we could not use because we found them hard to do or they became confusing to the audience, one of these ideas was that we inserted flash backs and forwards, as if the audience was seeing what the girl went through to see where she is now but we got confused doing it so we figured if we were confused and we knew what was going on in the play, we realised that an audience who had never even seen the play before would have no idea what was going on so we had to cut those scenes out. In my play I worked in a small group, which consisted only of four people, those people were: Nina Elliott Charlotte Ireland Zoe Hammett And of course myself, the parts we played were significant and individual to the actress and character in the play. We will write a custom essay sample on Daddy’s gunna get you! or any similar topic only for you Order Now Charlotte played the part of Jo’s friend, Sophia; she is a shy girl she dresses very girly and acts sweet and innocent, Sophia is really a very nice girl she has just been bought into the wrong crowd of people. She lives with her Mum and her Step-Dad near Jo’s house. Sophia and her Mum have recently been falling out over the fact that Sophia wants to know her real father, her mother is too scared to tell her because Sophia might find out the secret of what really happened and she doesn’t know how her new husband (Sophia’s Step-Dad) will react, Sophia only wants to know a few things about him, she doesn’t see the problem she just wants too know, What he looked like, his name and most importantly weather or not he is still alive, She is a very curious character and is quite easily pushed into things, Sophia is almost a complete opposite of My character. The character I play is Jo, a girl with a few problems (although she doesn’t like to admit it) She dresses in a gothic style and doesn’t care what people think or say about her, she doesn’t care about other peoples feelings just as long as she gets what she wants and she would never do anything for anyone else if she doesn’t see what she can get out of it. She is definitely a character that most people would call a bully. The people she hangs around with are outcasts like herself, they have been disowned by their old friends because things like the way they look, act or their insecurity problems, all they really have friend wise now is each other. Although Jo tries to hide it she really loves the super natural but because of her gothic style she hides her emotions (Well except her sarcasm) My friend Nina played the part of Lavender another of Jo’s out-casted friends; she is more ‘down to earth’ and mellow, she dresses like a hippy but also like Jo loves the super natural but unlike Jo she does hide it; she studies it, she studies a lot of what she is into and is dying to know what has been covered up in the small village they live in (if anything at all) Lavender is the one who brings the ouiga board to school and catches Jo’s attention with it. Lavenders mother doesn’t mind at all about her looking and studing things like that as long as she doesn’t try them inside the house that is what brings it all to Jo’s house because no way would Sophia even touch the thing let alone let it into the house and that is one thing she was not going to be pushed into. Zoe played the part of police woman and the mother to all three girls, she didn’t want a main part and we did not give her one because she is away a lot of the time from lessons which is the only time we would get to rehearse it. I choose the people I did to work with because I know them well and they are my friends, I knew they would have very good ideas to contribute to the play and I know how very talented they are at acting I knew that whatever the part maybe that they would be capable of reaching out and helping me construct the play from every tiniest detail of reactions and facial expressions, the people I choose to work with encouraged me and each other when we need help, we helped with constructive criticism and by being not only actresses but directors as well. The play was about a young girl named Jo who was found at the wasteland near her home, we made up a play showing how she got to that stage and what happened afterwards, In the first scene Jo’s friend Sophia is arguing with her mother about the whereabouts of her real father, when the scene changes to school we see the first appearance of Jo and her friend Lavender, Lavender is reading a book and Jo is looking impatient, they talk about the whereabouts of Sophia until she turns up at which the subject is changed to ouiga boards and they all end up agreeing to meet up at 6 at Jo’s house. Then comes another scene between Sophia and her mother, her mother is about to tell her something but then her Step-Dad walks in the house and her mother stops. The scene changes to Jo’s room where they attempt the ouiga board only to conjure up a spirit which possess Jo to tear all her posters down smash her mirror and write on the wall in her own blood she then stumbles to the wa ste ground where the taunting screams of ghosts make her faint. The scene at school Jo comes in late her friends are scared of her by the way she acted and ask her why her mum let her to school where she explains she blamed it on them, Sophia refuses to use the board again while as Lavender is pushed into it, Lavender then goes on to ask her mother about what happened to her friend, her mum tells her that her friend has been possessed and Sophia mother finally tells her of her father, his name, his looks and the fact that he is no longer alive. Lavender and Jo are about to use the ouiga board again when Sophia walks in, the spirit in Jo awakens again and everyone figures out that the spirit is Sophia’s Father, Sophia shoots Jo in the arm causing her to collapse in pain, there is then scenes of the after effects. The scene where Jo is put into the â€Å"special care† unit the police take Sophia away, Lavender is put under a protection unit where she is given a new name address and identity, and then as a last scene they show Sophia w hat she has meant to have done to her friend where Jo is talking to herself and going crazy locked up in a padded cell. My character is quite lazy and doesn’t seem bothered by those around her, she slumps in her chair in the 1sst scene and in the second scene you see her she’s sitting on her bed grumpily, the expressions show that she tries to maintain a high authority, the voice and accent she speaks in is quite nasty but isn’t really an accent there and if there is id have to say it is a London accent. The way my character moves, when u do see her walking you can tell that she doesn’t really like what she is doing and she shuffles her feet, she is not a very active person and remains in a grumpy, sad mood through out the whole play except when she is possessed when she becomes psycho and angry and her expressions tell the other people in the play that she doesn’t like them and she gives them evils. As time went on while I was practising my piece I came more familiar with my character, I found out that the more she looked like she didn’t worry about anything the more she seemed it and the more she acted it, people commented that when I was in my part and dressed up as my character I seemed like I was actually gothic and the way I acted was as if a real gothic person would act and that the comments I made where really sarcastic, In my final performance we performed it quite well but not as well as it could have been, we made some changes at the end to try and make it better but it ended up because we didn’t have enough time to practise this part, it all went wrong. What we tried doing was too add a music scene at the end with all the end consequences mimed and only turning the music down at one point to hear what the police officers are saying to Lavender. The idea of our piece at first to me was to pass a drama exam but as time went on I realised that our play could be actually passing on a message to the audience, the message to me that was being passed onto the audience was that things are not always easy and that people need to work things out and that playing with ouiga boards is not a game but is a serious business that can have very serious effects. I think my character displayed an attitude of soloism amongst her friends I think the audience realised that she gained the respect and that all the events seemed to revolve around her house and that it was her friends that she dragged into it and that if it wasn’t for her none of the events would have happened. Overall I was happy with the play that we performed, I felt my character role was important to the piece and I felt that I played this role well, my friends in my group encouraged me when I needed it and gave me constructive criticism when I needed it, I felt like I have learnt a lot about how bad life can get from this play, I have learnt that even though peoples lives might look cheerful inside they might be hurting more then anyone else. I have also learnt more dramatic skills and feel that these will help me in the future for when I perform other roles. I have learnt that in a play the characters mood at the beginning is how the audience interprets them through out the entire play. I am really happy with the play e have produced and hope that my future performances will be just as good or better. How to cite Daddy’s gunna get you!, Papers

Importance of Basic Accounting and Financial Skills

Question: Write a literature review Importance of Basic Accounting and Financial Skills and Knowledge in Private Restaurants in UK Lead to Business Independence. Answer: Introduction A society comprises various forms of norms and thoughts that highlight the living standard of individual on various forms. Knowledge of basic accounting and financial skills are very much required to open any kind of business whether it is large private form or the SME business. Restaurants business is one of the booming businesses UK as the acceptance level of services among the consumers is enhanced and achieved effectively (Elliott and Hanna, 2008). As observed in the restaurants business, competition level is high besides opening of new business knowledge of accounting and financial skill will help to develop the promoter to understand the financial feasibility of the business. Role of both accounting and financial skills the businessman to know the exact financial health of the business and its rivals existed in the market. As UK restaurants business is one of the most competitive market place to be in (Epstein, 2009). However, accounting skills will give an opportunity to build a long term relationship between the promoter and the market. These themes will help the promoter to make the decision based actual data and accounting methods which will give an insight for the opening of new restaurants in the UK. Although literature review presents these themes in a variety of contexts, this paper will therefore, primarily focus on their application various accounting theories and financial skills concepts to which will help in opening of new restaurants business in UK (Fridson and Alvarez, 2011). Particularly, to have greater understanding on the financial skills and knowledge towards opening of a new business is required to understand whether the business would be profitable or not. As noted by Gu and Chen (2009), there have been various accounting principles which will helps to make the basic journals to the ledge to the balance sheet. Some of the major principles are base on the real, nominal and personal. Apart from that, there have been numerous other methods and skills which will lead to business independence. In order to evaluate the private restaurants business requires basic accounting knowledge on the part of restaurants manager in performing the management of business in a very much effective and efficient manner (Ingram and Albright, 2009). As far as the , research concern SME restaurants business in IK are very much indicates that, the significant level of recognition and demands are there which requires manager for basic accounting and financial skills in the running the restaurants business. The particular chapter will focus on the establishing the foundation of academic knowledge related to accounting and financial skills. With the help of these foundations, the researcher will and reader will get an opportunity of enhancing the research topic in more detailed manner and understand the critical perspective as well (MariĆ¡ et al. 2011). Applications of various theories and model will add literature to the research topic so that, in later chapters, it can be utilized for better analysis of the results. The research will also give enough scope to evaluate the level of accounting skills and financial management within the small hospitality owners in UK. Conceptual framework Conceptual framework helps in categorizing the lust of key theories that can help in better understanding of the topic. Role of accounting and financial knowledge helps in decision making process of the manager within the private restaurants business of UK. Conceptual Framework (Source: Created by author) From the above diagram, accounting knowledge is very useful tool which helps the manager improve the management system of the restaurant business or any other SME business (Penman and Penman, 2009). The researcher will try to focus on the relationship between the importances of accounting and financial skills knowledge in maintain the management of the privet restaurants business of UK so that area of study can be researched and analysed more deeply. Concept of Accounting and financial skills As noted by Arshad (2012), accounting and financial skills is one of the most important knowledge to survive in any contemporary business scenario to manage their financial system. One of the major skills which can be help to gain solves the problems and adapt well to frequent changes. Accounting and finance skills helps in numerical computation of the research. Accounting cycle here describe the steps involve in accounting for all of the business activities during the accounting period (Amihud and Mendelson, 2010). Accounting cycle process begins with analyzing transactions. The SME looks at the source documents which describe the transactions and events occurred during the time of business. The transaction documents could be the hard copy or the electronic format. After analyzing the transactions, companies looks to journalize the tractions which has been occurred in a debt and credit format by applying the double entry system of accounting. Double entry system means the each trans action must be recorded at least two accounts that debts must be equal to the credits (www.csun.edu, 2015). Accounting cycle (Source: Jorion, 2008, pp-72) After journalising the transactions, the third step is to post the information into the ledger. A ledger is simply part of collection of all counts where the entire accounts are shown in T format (Foster and Stutzer, 2009). In order to verify the companys debt and credits , a trail balance is formed. A trail balance shows the list of debt and all of credit accounts balances at one point of time. This trail balance is also known as the unadjusted trail balance because its made before adjusting the entries. As discussed by Schlingemann et al. (2009), the fifth step of the accounting cycle is to adjust the transactions happenings during the time of making the final accounts. Lastly, the financial statements must be prepared in very specific order. The financial statements cover all aspect of the financial statements such as income statements, owners equity, balance sheets and cash flows. However, some of the companies complete one more step in the accounting cycle which is step 10 for reversing the entries which is actually optional (Lee et al. 2011). These entries help in reducing the step of journal entry b which will help to reduce the longer version of journal entries. Managing Business skills needed in small and medium size businesses enterprise While assessing the business skills for managing the business requires accounting skills which will, create a positive impact on the business. SME are very much known for their lacks of professional accounting methods while maintain the day books for their respective organisations (Carlson et al. 2008). Apart from that, SME are also very much avoids the technological advancement and implementation of the technology within the growing business which ideally is needed to be followed is the purpose of internal accounting. Management of SMEs in the current contemporary business accounts helps in the managing the pre-requisite of the manager of these small and medium enterprise (Amihud and Mendelson, 2010). Managing accounts is not an easy task for any organization whether it is small or large but with upgrade management skills and capacity to gather the formations and technology base would help to over the situations. On the other hand, as discussed by La Porta et al. (2009), accounting skills is one of the major languages of the business. It helps the stakeholders to analsye what exactly happening with the business. Accounting skills provides informations to wide ranges of interest groups which ultimately leads to business independence. Knowledge of fundamental accountings skills for SMEs give the advantages of maintains the probability of success became high. Hence, every small and medium enterprise needed to manage the fundamentals skills of accosting to achieve the goals of the business. Management accounting research tends to focus on the SMEs (Easley and OHara, 2009). management accounting research has focused on SMEs which suggest that, firms are lacking of qualified form of internal accounting capabilities because of lack investment and interest by SMEs in these areas. Management accounting of the SMEs are needed to maintain framework within the management system of the company which will foresee the future expansion of the SMEs business. For instance, SMEs like Bottega and Quay restaurants hires only those financial managers who are qualified CPA. The candidates muts be experience in accounting knowledge, debt and credit along with bank reconciliations statements must be present within the managers that would be able to create the proper way of handling the daily book keeping within the SME. Factors affecting the accounting knowledge and financial skills within the SMEs One of the major factors that influence the SMEs is management problems within the SMEs. The accounting problem are started with record keeping, use of record keeping, use of informations, cash control and cost controller (MariĆ¡ et al. 2011). Another major factor is marketing which is helps in small business, advertising and promotion appear hit the list of major factors that creates problems for the companies. Other management problems found include long range planning , inventory , personnel selection and supervisions and debt control are the factors are creates major problems within the SMEs (Amihud and Mendelson, 2010). The problems are mainly in terms of accounting skills people responsible for the management of financial aspects within the business. Apart from the above, other major problems are as given below: Major factor affecting the SMEs accounting system (Source: Easley and OHara, 2009, pp-1554) In order to resolve these issues, expertise in the field of the accounting and finance is required to overcome the situations. It is essential in managing own operations to accomplishes the planned which will give an overall effectiveness in managing the accounting operations. Normally it is expected that presence of external parties would enhance the process for assessing the financial management decisions (Lee et al. 2011). However, it would be great, if chance of managing the more advanced practices will result into higher form of preparation of accounts. The low intake of accounting as one of the major contingent factors in an SME adopting the new according practices which also may be the result of the background of the owner and manager (Schlingemann et al. 2009). These accounting practices would help the SMEs to creates best and efficient way to handle their management system by analysing the transactions cost of goods sold and purchase for the business. SME restaurant like Bottega uses double entry bookkeeping system in order to manage their book keeping system. Lastly, large restaurant chain like McDonalds and Subways are very much uses follow the AASB norms in order to bring transparency within the financial statements. Accounting skills and financial knowledge developed within the SMEs Book keeping in SMEs: Most of the Small and Medium enterprise like return business owners are very much afraid of the book keeping and accounting (Penman and Penman, 2009). Bookkeeping and accounting has two major objectives, one to keep track of income and expenses which helps to improve the chances of making profit and collect the financial information necessary for filing various tax returns (Ipfw.edu, 2015). Financial Analysis: As opined by, Gu and Chen (2009), SMEs are being closing up the business down base of the entrepreneur are not able to calculate the opportunity and hidden threats that are big enough to destroy the business of the company. With help of accrual basis of accounting and following the format of the IFRs would increase the given clear picture of the company performance (Ingram and Albright, 2009). Apart from that, credit management would gives within the accounting management would help to guarantees the actual trade receivables and trade payables will give an actual remedy for the taking actions for the current business. For instance, private restaurants like Bottega and Attica uses GAAP norms in order to assess manager their book keeping. Apart from that, Quay a medium range restaurants uses IFRS norms in order to maintain their financial statements. Conclusion From the above discussions, it has been observed that, the particular chapter and the researcher was able together the knowledge and details of the accounting skills financial skills in managing the SME or large business. Accounting skills is considered as the one of the major parameter useful to determine the choice of the selection of the method of maintaining the financial statements. The literature review has been given enough scope to understand theories of the literature review which will give an insight of the accounting skills and the knowledge quick will help to gain the knowledge for the SMEs owner within the company. Apart from that, the stud has also clear that owner are living nightmare to manage the bookkeeping and information for the completing their financial statements of year ended. Some of the major factors such as, lack of accounting knowledge method and lack of expertise areas are creating problems for the company. Reference list Books Elliott, J. and Hanna, J. D. (2008) Repeated Accounting Write-offs and the Information Content of Earnings Journal of Accounting Research 34, 135-155. Epstein, L. (2009) Reading Financial Reports For Dummies, 7th ed. Bedford, London: Thomson Learning. Fridson, M. S. and Alvarez, F. (2011) Financial Statement Analysis: A Practitioner's Guide, 6th ed. New York: Physica-Verlag. Gu, Z. and Chen, T. (2009) Analysts Treatment of Nonrecurring Items in Street Earnings. Journal of Accounting and Economics 38, 129 170. Ingram, R. W. and Albright, T. L. (2009) Financial Accounting: Information for Decisions - Page 142 4th ed. Harlow: Prentice Hall Companion. Penman, S. and Penman, S. H. (2009) Financial Statement Analysis and Security Valuation, 5th ed. London: Routledge. Journals MariĆ¡, B., KamberoviĆ¡, B. and Radlovacki, V. (2011) Observing the dependence between dynamic indicators of investment profitability - Relative net present value and internal rate of return, African Journal of Business Management, 5(26), pp. 10331-10337 Arshad, A. (2012) Net Present Value is better than Internal Rate of Return Interdisciplinary Journal of Contemporary Research in Business, 4(8), Amihud, Y. and Mendelson, H. (2010) The liquidity route to a lower cost of capital, Journal of Applied Corporate Finance, 12, 525 Easley, D. and OHara, M. (2009) Information and the Cost of Capital, The Journal of Finance, 59(4), 1553-83. La Porta, R., Lopez-de-Silanes, F., Shleifer, A. and Vishny, R. (2009) Investor Protection and Corporate Valuation, Journal of Finance, 57, 114770 Carlson, M., Fisher, A. and Giammarino, R. (2008) Corporate investment and asset price dynamics: Implications for the cross-section of returns, Journal of Finance 59, 2577-2603. Lee, C., Ng, D. and Swaminathan, B. (2011) Testing international asset pricing models using implied cost of capital, Journal of Financial and Quantitative Analysis, 73, 411-431 Schlingemann, F. P., Stulz, R. M. and Walkling, R. A. (2009) Divestitures and the liquidity of the market for corporate assets, Journal of Financial Economics 64, 117-144 Foster, F. D. and Stutzer, M. (2009) Performance and risk aversion of funds with benchmarks: A large deviations approach, 4th ed. Australian Graduate School of Management: Working paper. Jorion, P. (2008) Portfolio optimization with tracking-error constraints, Financial Analysts Journal, 59, 7082.