The Importance Of Feedback In Communication

Communication plays a very crucial role in an organization. In fact, communication is the reason for human existence. There are different forms of communication through which the intentions of people and animals and even plants alike can be passed across to another. Without communication, life will be very difficult and in fact, it will be full of chaos.

Feedback makes communication meaningful. It is the end-result of an idea and makes communication continuous. In the process of communication, the originator first gets the idea to be passed across and then think of how to get it across via appropriate channel or medium. After the coding and dissemination, one expects the decoder after receiving the information or idea to give response. The response thus given is called the response which may be verbal or non-verbal, that is, in words or mere smile, glance, clap, etc.

While feedback could be instantaneous as in the case of verbal conversation between two people standing or on telephone conversation or internet instant message, it could be delayed for sometime before the response is given to allow the receiver to think and take his time to consider what he is given. While the former is common to an informal communication, the latter goes with formal communication via letters, memo, etc. Feedback could also be in written form or in oral form or even both. It could be also in form of demonstration e.g. body movement, paralanguage, gesture, posture, etc.

At one time or another, people are seen been frustrated as a result of the refusal of another person to give response to their message or letter. Some got so mad that delay in such could result to disciplinary measures or insubordination especially in a formal setting. To lovers, it means life itself. Refusal to communicate one’s intentions may mal the whole relationship of a thing. All these explain the importance of feedback in communication.

The following are some of the importance of feedback in communication either in a formal or informal setting:

1. It completes the whole process of communication and makes it continuous.

2. It sustains communication process

3. It makes one know if one is really communication or making sense

4. It is a basis for measuring the effectiveness of communication

5. It is a good basis for planning on what next to be done especially statistical report

6. Communication will be useless without feedback

7. Feedback paves way for new idea generation

These points are few in number. The basis being established here is that feedback is the livewire of communication as communication is the livewire of human existence and interaction. Thus, feedback should be carefully considered before being put forward due to its significance.



Is Your Soul Broken?

What is a Broken Soul? Your soul is broken when who you are on the inside, doesn’t match who you are on the outside.

A broken soul is related to how you feel about yourself, your truest, deepest and most honest beliefs; your philosophy about life; your original ideas and sincerest thoughts, feelings, emotions and sense of what is right and wrong. Your soul is who you are when no one is looking; where no one else can see. Your outside persona includes your physical body, spoken and written words, habits, actions and behaviors.

How can a person break their soul?

Every time you lie to yourself, go against your own sense of fairness, compassion and integrity; fail to follow your dreams and utilize your gifts and talents, hurt someone you love consciously or unconsciously you detach the spiritual bond between your body and your soul. When you believe in one thing and you act and behave in an opposite manner, you become an empty vessel, a shell, a person without substance. Your physical body is alive, but it is hollow and vacant because it lacks integrity and meaning. Many of today’s young celebrities such as Lindsey Lohan, Paris Hilton, Brittany Spears, Nicole Richie and even the late Anna Nicole Smith may have broken souls. These young, wealthy, physically beautiful women have the outside appearance of prosperity, but their actions and behaviors do not exemplify inner peace.

We live in a culture that tells us that when ever something is ailing us; we can fix it with a psychotropic drug, weight loss or cosmetic surgery. The other portion of society tells us that we need to join organized religious communities. None of these suggestions are wrong depending on the individual’s personality and emotional needs; but it is essential and crucial that each person learn to take an honest look within them selves to determine if they are doing everything within their own power to their best of their ability to promote health, wealth, peace, love and happiness in their own lives.

The only way that you can re-attach your soul to your body is by aligning your thoughts, words and actions into one being.

Is a broken soul similar to a broken heart?

A broken heart can cause a broken soul when you continue to repeat the patterns that caused your heart to break. For example, continuing to pick the same type of guy without looking within yourself to analyze why you are attracted to certain types of men. However, a broken soul does not typically lead to broken heart because it is impossible to deeply care about others when you don’t truly know, love or care about yourself.

Examples of Broken Souls

Scenario A Fidelity

1. Beliefs, personal moral code of right & wrong, honest emotions / feelings

You believe in fidelity. You want to be in a relationship with a person whom you can trust.

2. Words, what you tell others orally or in writing.

You make a vow to be faithful. You tell your mate that you are faithful.

3. Actions, behaviors, habits- What you do

You cheat on your mate.

Scenario B Education

1. Beliefs, personal moral code of right & wrong, honest emotions / feelings

You believe that education is important. You have always wanted to practice law.

2. Words, what you tell others orally or in writing.

You tell everyone that you are going back to school to earn your degree.

3. Actions, behaviors, habits- What you do

You watch television and hang out with friends in the evenings. You picked up an application once, but never filled it out.

Scenario C Following your Dreams

1. Beliefs, personal moral code of right & wrong, honest emotions / feelings

You feel happiest when you are singing, dancing or involved in any type of performance. You love music with every cell of your heart, mind and body. People tell you that you are talented and gifted as a singer.

2. Words, what you tell others orally or in writing.

To impress your parents, teachers and naysayers, you tell everyone that you are going to college to be a doctor.

3. Actions, behaviors, habits- What you do

You are enrolled in a pre-med program. You try to ignore the pain in your stomach, your headaches and the deep misery that you feel inside. You rationalize your unhappiness by telling yourself that doctors make good money and your family will be so proud of you.

Scenario D Being true to yourself

1. Beliefs, personal moral code of right & wrong, honest emotions / feelings

You love to write.

2. Words, what you tell others orally or in writing.

You tell every one about the book you are going to write some day.

3. Actions, behaviors, habits- What you do

You never write because you are tired when you get home from work and exhausted from the daily demands of taking care of your family.

Scenario E Being true to yourself

1. Beliefs, personal moral code of right & wrong, honest emotions / feelings

You want to lose weight to improve your health.

2. Words, what you tell others orally or in writing.

You tell every one that you are on a diet.

3. Actions, behaviors, habits- What you do

You don’t exercise. You make unhealthy food choices.

Scenario F Having Faith

1. Beliefs, personal moral code of right & wrong, honest emotions / feelings

In your heart and spirit, you believe in God, a Superior Being or a Higher Power bigger than yourself. You feel that your deepest dreams, desires, wants and needs will manifest in your life.

2. Words, what you tell others orally or in writing.

You tell everyone about your amazing faith, trust and belief in God or a Higher Power. You tell other people to have faith and believe.

3. Actions, behaviors, habits- What you do

You cry yourself to sleep each night because you are worried about your bills being paid and how you are going to provide for your family. You haven’t looked for a new job, or started your own business because people say, “the economy is bad.”

If you do an honest assessment of what is really bothering you and all of the things that you can start doing at this very moment to change your life, you will begin to heal your soul. Guaranteed.

10 Signs of a Broken Soul

1. You have a drinking or substance abuse problem.

2. You have been depressed for more than 6 weeks

3. You feel no enjoyment for life.

4. You are in a sexually, physically or psychologically abusive relationship.

5. You are actively involved in criminal or illegal activity.

6. You have reoccurring suicidal thoughts

7. You have an eating disorder

8. You are abusing someone else physically, psychologically or sexually.

9. You are not doing anything productive with your time.

10. You constantly complain about hating yourself or your life.

Techniques to heal a Broken Soul

1. Validate yourself. Start exactly where you are. Call your self beautiful. Start your business. Do not seek external validation from any one.

2. Go on a journey of self-exploration. What is your favorite color, food, song, movie, day of the week, holiday. Everything that you love is a clue to the mystery of who you are. The things that you love are internal pieces that create the external picture of who you are.

3. Forgive everything and everybody. No exceptions.

4. Practice random acts of kindness. Put a dime in an expired parking meter. Pay for someone’s breakfast, dinner or lunch without revealing yourself. Put toilet paper in a public restroom for the next person. Shovel someone’s snow or rake their leaves without them knowing who did it. Leave a tip on some else’s table. Find unique ways to put a smile on other people’s faces. Their smiles will make you smile.

5. Ask for forgiveness–it doesn’t matter if they accept your apology. This gives them the opportunity to heal when they are ready.

Forgive yourself for past mistakes.

6. Write a letter of forgiveness to yourself. Read the self-forgiveness letter to yourself each night until you are able to let go. You can’t forgive yourself until you are emotionally ready to forgive yourself.

7. Give yourself 6 months to make one change. Don’t try to change too many things about yourself at one time; this is overwhelming. If you try to stop smoking, don’t include losing 50 lbs, and find a cure for cancer. Take it slow and steady.

8. Watch Shawshank Redemption, the Pursuit of Happyness or any other movie that gives you hope.

9. Find one thing that you absolutely love about yourself and think about it once a day, all day long.



Bench Vice Report – Don’t Buy the Stanley MaxSteel 83-069 Multi-Angle Vise Until You Read This!

The Stanley MaxSteel 83-069 Multi-Angle Vise is an amazing vice for those looking to work on a multitude of projects. It is specifically designed to fit snuggly on just about any work surface and has removeable jaw pads to protect surfaces from scratches.

With its swivel ball design, the Stanley MaxSteel 83-069 Multi-Angle Vise can be moved and locked in almost infinite positions, making it one of the most versatile vices on the market. Another cool feature of the Stanley MaxSteel 83-069 Multi-Angel Vice isit’s durable cast aluminium and steel construction, making it sturdy and durable enough for just about any job you can throw at it.

The Good:

  • Can be easily clamped to any table.
  • Table clamp surfaces are rubber coated for surface protection.
  • Can hold objects at any angle.
  • Clamp faces have removeable rubber pads.
  • Vice is small and portable.
  • Great customer service.
  • Well constructed.

The Bad:

  • Does not have teeth in the jaws.
  • Not designed for large heavy duty projects.
  • Hard to find at local retailers.

You should buy this vice because:

  1. Excellent space saving vice for the price.
  2. Is designed to clamp onto any surface.
  3. Will not harm surfaces due to removeable jaw pads.

This vice is perfect for:

  • People who do a lot of woodworking, such as wood carving, cane making, or furniture work.
  • People who do crafts involving small to medium sized objects that need to be held in place.
  • People who need a reliable portable vice to take with them on the go.

Let’s take a look at all of this vice’s features.

  • Infinite lockable positioning with swivel ball design.
  • Easily attaches to most surfaces with integral screw clamp.
  • Durable cast aluminum and steel construction.
  • Removeable jaw pads protect surfaces from damage.
  • 8 inch jaw opening.
  • Weighs 3.6 pounds.
  • Dimensions: 9 inches by 8 inches by 3.5 inches.

Overall, for the price, you won’t find a better deal on a vice grip that offers as much versatility when dealing with small jobs. Sure, there are better vice grips out there, but you’ll be paying a lot more for only a slight increase in performance.



Sport in Our Life

Sport has become an integral part of human life.The word ‘Sport’ had originated between 1910 and 1915. Sport connotes a physical activity governed by a set of rules or customs and often engaged in competitively. Over the years Sport has undergone an amazing metamorphosis. Sport was initially developed for recreation of the human beings. It has grown monstrously in the modern days and become high-tech.

Sport, athletic games or tests of skill have been undertaken primarily for the diversion or recreation of the participants or spectators. Sport has great and varied manifestations. It has been restricted to any play, pastime, exercise, game or contest performed under the given rules.

It has been played either indoor or outdoor, on individual or team basis, with or without competition, but requiring skill and some form of physical exertion. Some Sports, such as hunting, fishing, running and swimming have evolved out of the primitive ways and lifestyle of human life. Some Sports, such as riding, shooting, throwing the javelin or archery have derived from early military practices and background. Sports like boxing, wrestling and jumping, had arisen from the spontaneous human outbursts and challenges and occasional hostilities that had accompanied human interaction.

The development of sport in the ancient, middle ages and in the modern days has been phenomenal. In the ancient days, the Greek and Roman had evinced a keen interest in developing sport. It was the Greek who organized the Olympics and interestingly people from all over the world participated and witnessed it. Thus modern Olympics had originated in Athens city of Greece. The feudal system of the middle ages had hampered the growth of sport that was revived only in the days of renaissance. In the modern days, especially in the 20th century, sport has witnessed an organized growth and development of games.Baseball in the US, cricket in England, hockey in countries like India and Pakistan are some of the games that developed rapidly in the 20 th century.Olympic games, Pan-American games, Commonwealth Games and Afro-Asian Games etc have been organized and held at periodic intervals, making the sport as an international event in the 20 th century.

In the 21 century, sport has turned ultra-modern and developed with high tech facilities.The games like cricket , football and hockey have increasingly become global.Frequent changes in the rules of the games have been further complicated by the umpiring controversies due to human errors.The building of ultramodern stadia, provision of adequate infrastructure facilities etc had further increased their problems manifold and put them under a heavy financial stake.On the other hand technology has facilitated live telecasting and viewing of the matches and games so easy, thereby easing the common mans’ burden to some extent.The Olympic events have been held under the auspices of International Olympic Association. Almost all countries of the world have become members of International Olympic Association and participate in Olympics, which is periodically held once in four years. Similarly cricket has a governing body called International Cricket Council to hold the premiere events like the world cup and the champions trophy etc with the object of spreading cricket throughout the world. Hockey has an International governing council known as International Hockey Federation, enrolling all hockey playing members in the world. Similarly soccer world cup has been held under the auspices of an international organization once in four years.The soccer playing member countries have to go through rigorous qualifying rounds before participating in the soccer world cup. Modern sport has also witnessed the evolution of multimillionaires like Sachin Tendulkar in cricket, Ronaldo in soccer, William sisters in Tennis, who have risen to prominence by dint of their hard work, skill and passion for their respective games.

The modern Sport has also witnessed the growth and development of sport and its allied industries. Media industry like Sports journalism, Sports education and online games etc have evolved and developed out of sports. Each country has a separate Sports ministry. For example India has a separate Sports Authority of India with sufficient funds to function separately and independently. Sports goods and apparels like tennis ball, rocket etc in tennis, bat, ball, flannels, Sport wears etc in cricket, hockey sticks, balls and synthetic astroturf etc in hockey have been the money spinning projects globally. Sponsorship has been a modern feature in popular games like cricket, soccer, tennis etc involving millions of dollars. Similarly popular players of cricket, soccer and tennis etc are engaged by the multinational companies to advertise their products, spending millions of dollars. Last but not least, Sport has been not only meant for recreation but also has the object of keeping the individual concerned in good health and stamina. We are all aware that a healthy person is a wealthy person and Sport has been the secret of ones’ health as well as wealth.



The Importance of Designer Leather Jackets

Do your outfits lack excitement? Does your routine consist of that same mundane look? If so, then it’s high time for you to change your entire image. For a woman in this day and age, it is imperative to keep up with the latest trends and be impeccably stylish. You simply cannot continue to function in society today with the same sluggish look. Hence, its time to change appearances and one way of doing that is through purchasing fabulous designer leather jackets. One would wonder, as to how this particular clothing item can instantly change an appearance. Well, simply because a designer jacket has become a fashion staple, a must for all the ladies.

Do your outfits lack excitement? Does your routine consist of that same mundane look? If so, then it’s high time for you to change your entire image. For a woman in this day and age, it is imperative to keep up with the latest trends and be impeccably stylish. You simply cannot continue to function in society today with the same sluggish look. Hence, its time to change appearances and one way of doing that is through purchasing fabulous designer leather jackets. One would wonder, as to how this particular clothing item can instantly change an appearance. Well, simply because a designer jacket has become a fashion staple, a must for all the ladies.

Even though ladies designer leather jackets have only been a recent development in the fashion industry, they are regarded as tremendous attires for any possible occasion. Whether at work, or at a casual evening party, they are an outerwear that seems appropriate and also cannot go unnoticed. Most women have a tendency to change their minds frequently when it comes to the clothes they wear. One outfit might be perfect for a particular day, but might be less appealing the day after. However it is safe to say that designer leather jackets can never be unattractive to a woman. They are worn all year round, and for a woman they are perfect for every day of the week. There can not be a woman out there who wouldn’t consider investing in a designer jacket. They are an excellent example of exclusive outerwear.

A handful of female celebrities have also been spotted quite a few times wearing such jackets. Ladies designer leather jackets therefore are not only popular with the common population, but are also well-liked among those famous personalities that we adore and admire. A prime example would be of Sarah Jessica Parker who was just recently spotted with her three children, taking a casual stroll. She was dressed elegantly, in one of those tasteful designer leather jackets. Moreover, her three year old twin daughters were also dressed in tiny leather coats. Similarly, famous fashion diva Victoria Beckham has also been spotted countless time on the streets of London pulling off a designer jacket. Coordinated with the best accessories, this woman certainly knows how to wear a classy leather jacket. So if these divas can be seen around town, looking fabulous then you surely can as well. There is certainly no harm in bringing that celebrity out of you.

As well as them being the latest fashion trend and every celebrity’s choice these days, designer leather jackets are also a practical attire to have. Leather has always been a material that one can rely on due to their durability. Likewise, it is sensible to own such jackets because they are the sort that will never let you down. They are timeless and if well looked after, they can last you a lifetime. A designer jacket can also come in handy when trying to accessorize your outfit with a versatile item. They can be worn with all sorts of attires, for example if you are going for a casual, chic look then it can be worn over a classy, petite dress. On the contrary if you are striving for a more professional look then they can be worn over formal pants and blouses. Whatever the case ladies designer leather jackets are an outstanding investment.

For that reason, it is evident that there are so many reasons for a woman to spend money on a designer jacket. With so many different styles to choose from now, one can really be spoilt for choice. So give your wardrobe a makeover, make your everyday appearances exciting by investing in designer leather jackets.



How to Save Money – The 60-40 Rule

I have been living on the 60/40 budgeting rule for more than three years now. I had read on this subject in a magazine article and in a conversation with a colleague, I found out a simple system in which my colleague has been using for years.

The Rule (60%)

The 60/40 rule simply says that 60% of your gross income should go to Committed or Fixed expenses. These expenses are your Overhead expenses, meaning the basic things you need to pay to survive. They include:

• Basic food and clothing needs.

• Rent or Mortgage

• Utilities (electricity, water, internet, cable subscription etc.)

• Insurance premiums.

• Charitable contributions.

• Taxes.

It looks simple enough but in my experience putting all committed expenses into 60% of my income was a tough thing to do. But don’t give up as it is very possible to achieve this.

The Rule (40%)

The other half of the equation is the 40% which is divided into four 10% categories.

• Retirement: Money set aside into your IRA or 401(k) plans.

• Long-term savings: Money set aside for car purchases, major home repairs, or to pay down debts such as credit cards, mortgages, etc.

• Irregular expenses: Vacations, car repairs, new appliances, etc.

• Fun money: The great part! Do anything you want with this money! Just be sure that this category applies to your whole family such as dining out, a day in the mall shopping, your hobbies etc. But also remember that having fun with your friends, children and family does not have to be costly!

What to Ask Yourself

• Are you renting a place or have a mortgage that you cannot afford? Is it worth it move to a smaller place or farther place to save up? How much money will you save if you do so?

• Are your car payments too high? How is the fuel consumption of your car?

• Do you have too many paid subscriptions that you don’t really use? (Satellite TV, club memberships etc.)

• What is your lifestyle like? How much do you spend in a week, eating out, going on trips etc?

• Do you wear designer clothes? Where do you shop?

• Can you afford to get your coffee or lunch at a cheaper place?



Master Your Master Hormone – Insulin

Insulin is truly the master of our metabolism – this master hormone is produced by the pancreas and used by the liver, muscle cells, and fat tissue to absorb glucose from the blood (from the food consumed) and is stored in the muscle & liver cells as glycogen. Therefore, insulin controls the level of glucose (sugar) in the blood by taking it up into the cells. Insulin our of control reeks havoc on every cell and every organ system in the body. Now you know why it has earned the name “the master hormone”.

Of course at the top of everyone’s list of concerns is weight management. When we eat carbohydrates (sugar) our bodies release insulin in order to take that sugar out of the blood and into the cells.

When there is no insulin in the blood – body uses fat as an energy source.

Most of us want to burn body fat. Therefore, don’t have insulin surging through our blood. Therefore, ditch the empty sugar, keep it complex – carbs that is.

Type I diabetes = the pancreas is unable to produce insulin

Type II diabetes = (aka insulin resistant) body does not respond effectively to insulin

This use to be called “adult onset” diabetes, however, with the obesity epidemic & horrible eating habits & yes “move” has become a four letter word- many kids are now dealing with diabetes.

Insulin allowed to flow wildly destroys the heart, kidneys, liver, cognitive ability, sexual performance, nervous system, high blood pressure, stroke, cholesterol, and can lead to certain cancers. Insulin resistance can reduce our bodies ability to absorb magnesium – a critical mineral – one of its many responsibilities is the relaxation phase of the heartbeat. Insulin resistance can also lead to osteoporosis & Alzheimer’s. Insulin controls all of our other vital hormones – ghrelin, leptin, thyroid, growth hormone, cortisol… you get the message. Therefore it is the master control behind much of our metabolic function.

OK – so hopefully we get it and we have to control our insulin levels.

Enter the Glycemic Index: We all owe tremendous thanks to Dr. David Jenkins, from right here in our beautiful Toronto. Not all carbs affect blood sugar levels. The genius of Dr. Jenkins – he came up with a ranking of how different carbohydrates manipulate the release of insulin into our bodies.

Low GI = below 55

Medium GI = 55-69

High GI – Above 70

Clearly, we want to aim for eating lower GI foods. FYI= white bread = 100GI. The Glycemic Index is the MOST logical way to choose the foods we eat. The GI not only helps us manage our weight, but helps protect us against disease of every system in the body. Hint: eat high fiber foods – that’s a really good start!

Lack of control of blood sugar and insulin surges are strongly associated with many of our chronic illnesses. Compounding this issue is the sedentary lives led by most. Getting control of blood sugar and being physically active are imperative leading a proactive, health centric lifestyle.

And yes, sugar is a villain in cancer as well. Living a life to prevent cancer is the healthiest lifestyle of all.



How to Repair Error Code 619 – "The Port Was Disconnected" Error

Error Code 619 is a common error that’s shown when your computer attempts to connect to a network system via the “Routing” or “Remote Access Server” protocols. The error is shown when the connection to the other system is blocked, causing your PC to be unable to read the various files it needs to, when corrupts & damaged it. To fix this problem, you need to ensure the connection your computer wants to make is not being blocked, and that your various firewall / connections are all secure. Here’s what you need to do…

The reason why Error Code 619 shows is all because of how your computer cannot connect to various other computers through a network. One of the biggest causes of this problem is likely going to be an Internet-related program that’s blocking the connection. If you have the likes of Instant Messengers, email applications or other programs running, you might want to close them down before retrying whatever it was you were trying to do. This way, you can be sure that none of the Internet-enabled applications on your PC will be blocking any of the ports of your computer.

After you’ve done that, you should then look to disable any firewalls you have. Another reason why your computer will show the 619 error is down to the way that the Firewall application you have could be damaging your computer’s access to the Internet, leading your PC to be unable to access the files it needs, causing the error. To fix this problem, you should either allow an exception inside your Firewall, or just disable the firewall temporarily to ensure your computer is able to connect to the sites / network locations it wants.

You should also look to clean out the “registry”of your computer, as this often causes the 619 error. The registry is a large database inside Windows, which stores all the settings and information your computer requires to run. It’s where everything from your desktop icons to your most recent emails are stored on your system, and is a vital part of the Windows system. The problem is that the registry is continually being saved in the wrong way, leading your computer to load up slower, and show all sorts of errors. To prevent this from being a problem, you should look to use a registry cleaner to fix the various registry errors that could be causing the 619 error to show, which can be done with a ‘registry cleaner’.



Want to Become a Make-Up Artist? Know It’s Pros and Cons, Make Up Schools, and Courses

Make up is used in various fields like television, magazines, theatres, photography, cosmetic industry and many more. The make-up artists change your appearance by applying cosmetics on your face. They make you look good and feel good. They change your over-all personality. They can make you look younger or older. They can cover up your flaws. And so, this profession is in high demand and is popular especially in the field of television.

If you have decided it to be your profession you must know its pros and cons, various make up courses and schools available.

Pros of being a make-up artist

• You do not have to undergo a 9 to 6 desk job.

• You can start your business or work in a team. You do not need to work under someone else.

• You meet different people daily and can develop your own network.

• It gives you an inner satisfaction of making people look good. You bring happiness to people.

• It allows you to experiment with your creative ideas.

• The results are quick

• You can meet celebrities and visit new places.

• This profession offers flexible hours of working.

Cons of being a make-up artist

• There is no schedule time for working

• Competition is very tough

• Many think that people who take up this profession are “good-for-nothing” kind of people

• It takes time to develop a career in this profession

• It takes time in creating your own network of clients.

How to Become a Make-up Artist?

A formal certification in make-up artistry is not essential. You can become a make-up artist by learning the techniques yourself or you can go to a make up school or can work in a cosmetic company. If you want to learn it on your own, a lot of constant research is required. You should be aware what kind of make-up is in fashion. You should read books on make-up artistry, understand different styles. To train yourself, you can experiment your make-up artistry on your friends. A make-up artist with certification will always be preferred over others. So, there are many make-up schools that provide the necessary certification. Here you will get a formal education and training on this profession which will be very beneficial in the long run. By working in a cosmetic company, you will be exposed to various make-up products and their uses. You will also get a chance to apply makeup on your customers.

Makeup Courses

There are various courses available like part time make-up; fashion and photographic; stage, media and special effects; fashion, theatre and media makeup diploma.

It is very easy to become a make-up artist but if you want to master this art, take up as many make up courses as you can. It will enhance your skills. This profession is very rewarding and is in high demand. Today everyone wants to look beautiful.



Creating a Chart of Accounts for a Small Restaurant

Independent restaurant owners often do their own bookkeeping. Even if they hire a professional accountant at year’s end, they may save considerable money by handling the weekly tasks themselves.

Setting up a chart of accounts to fit the restaurant needs generally requires customizing the default choices of any accounting program. The selection of sales and cost of goods accounts on most systems does not provide for the separation of food and beverage categories that are needed.

Even the leading bookkeeping program for small business, while it has a default selection for restaurants, fails to provide all of the accounts that most restaurant owners require. In addition, many of the expense accounts that are added are rarely used, leading to confusion during data entry, and don’t help with the overview of the business finances.

The National Restaurant Association publishes a book titled Uniform System of Accounts for Restaurants. The book provides detailed descriptions of the application of generally accepted accounting principles to the restaurant industry.

That book includes a sample chart of accounts, but notes that “the codes used here are not the only method for classifying the accounts”. It points out that most restaurants will not use all of the categories listed, and it also notably lacks breakdown of inventory and cost categories beyond “food” and “beverage”. Many restaurant owners want further separation of those categories to include sub-categories such as “meat”, “seafood”, and “produce”, and possibly “beer” and “wine” for beverage categories.

While many programs do not require the use of account numbers, the NRA book states that some type of account numbering system must be used. If your program is not showing account numbers, it should have an option on a set up screen to activate that feature.

Any account numbering system is generally grouped so that accounts of a particular type fall within a specific range of numbers. For example, assets may be in the 1000 range, and income accounts in the 4000 range. On systems with many detail accounts, 5 digit numbers may be used to allow more sub-categories, but that is rarely needed for a small restaurant.

Typical number ranges that are used by many accounting systems are as follows:

Asset accounts: 1000-1999

Liability accounts: 2000-2999

Equity accounts: 3000-3999

Revenue accounts: 4000-4999

Cost of goods: 5000-5999

Expenses: 6000-8000

“Other” accounts: 8000-9999

Asset Accounts

Asset accounts include cash, bank accounts, inventory, and everything else that is owned.

It is common to assign the first account number, 1000, to Cash, since they are usually ordered, within each group, by liquidity (ease of converting to cash).

A separate account should be used in the chart of accounts for each bank account maintained for the business. If merchant deposits take a few days to reach the bank, a merchant account can be used. Also, if checks are accepted and not processed electronically, an account should be created for checks to be deposited.

New accounts are normally numbered 10 digits apart, so your first two bank accounts may use 1010 and 1020 as account numbers in the chart of accounts. Leaving gaps between the numbers makes it easy to add another account later and squeeze it in to the sort order in any position.

The asset accounts can be numbered as such:

  • 1000 Cash
  • 1010 Primary Bank Account
  • 1020 Bank Account #2
  • 1060 Merchant Deposit Account
  • 1080 Checks Received
  • 1100 Accounts Receivable
  • 1200 Food Inventory
  • 1210 Meat Inventory
  • 1220 Poultry Inventory
  • 1230 Seafood Inventory
  • 1240 Dairy Inventory
  • 1250 Produce Inventory
  • 1260 Bakery Inventory
  • 1270 Frozen Inventory
  • 1280 Grocery Dry & Canned Inventory
  • 1320 Beverage Inventory
  • 1330 Liquor Inventory
  • 1340 Beer Inventory
  • 1350 Wine Inventory
  • 1360 Merchandise Inventory
  • 1380 Bar & Consumable Inventory
  • 1400 Prepaid Expenses & Advances
  • 1450 Recycle return value

Assets that have a lifespan of several years or more are referred to as Long Term Assets. This also includes any real estate.

  • 1500 Fixed assets
  • 1510 Land & Building
  • 1520 Automobile
  • 1530 Furniture Fixtures & Equipment
  • 1540 Leasehold Improvements
  • 1600 Accumulated Depreciation
  • 1700 Capitalized Start Up Expenses
  • 1800 Security Deposits

Liability Accounts

Liability accounts includes things like credit cards and payables to vendors. It also includes money that has been received for things like tax that is due to the state, tips due to the employees, and gift cards sold but not yet redeemed. Real estate loans and other major financing is sub-categorized as long-term liabilities.

Liability accounts can be numbered as:

  • 2000 Accounts Payable
  • 2110 Credit Card
  • 2120 Credit Card #2
  • 2130 Credit Card #3
  • 2140 Credit Card #4
  • 2210 Sales Tax Payable
  • 2220 Second Tax Payable
  • 2250 Payroll Liabilities
  • 2260 Second Payroll Liability
  • 2280 Tips held
  • 2300 Gift cards & certificates
  • 2350 Customer Credits
  • 2400 Notes Payable
  • 2500 Other debt

Equity Accounts

The owners’ investment in the company is represented in the equity accounts. For a corporation, this includes the shareholders equity. It is effectively the money that the business owes back to the owners. When an accounting period is closed, the balance of the income and expense categories is transferred to Retained Earnings, which is also an equity account.

The most basic equity accounts could be numbered:

  • 3000 Owner Capital
  • 3100 Common Stock
  • 3300 Retained Earnings

Income Accounts

Sales fall into the general category of income accounts. A restaurant will obviously want separate categories for food and beverage sales, and may want further separation of beer, wine, and liquor sales.

Typical income accounts are:

  • 4000 Sales Revenue
  • 4200 Food Sales
  • 4320 Beverage Sales
  • 4330 Liquor Sales
  • 4340 Beer Sales
  • 4350 Wine Sales
  • 4360 Merchandise Sales
  • 4500 Catering & contracts
  • 4700 Other Operating Income
  • 4900 Discounts

One difference between the NRA recommendations and many other lists involves the placement of the “other income” accounts. This can include income from sources such as cover charges, games or vending machines, and banquet room rental. Most lists place these accounts in the 8000 range, above expenses, but the NRA list places them in the 6000 range.

Most smaller locations will only need a single category for other income. Since “cost of goods” is a general sub-category of expenses, it makes sense to avoid placing an income category in the middle of the range from COGS through expenses. A single account has been placed in this list within the 4000 range.

Putting the discounts into the revenue category implies that this will be a “contra” account. Where most of the sales categories will have a credit balance, discounts will normally have a debit balance.

Cost of Goods Accounts

The Cost of Goods accounts, also called Cost of Sales or Cost of Goods Sold, represent the food and beverage purchases to provide the meals. Other expenses directly related to sales may be included, such as merchant fees or consumable cups and napkins.

The numbers used here also provide consistency across all accounts, as the last 3 digits of each COGS category is the same as the last 3 digits on the associated inventory account.

A cost of goods list could include:

  • 5000 Cost of Sales
  • 5200 Food Cost
  • 5210 Meat Cost
  • 5220 Poultry Cost
  • 5230 Seafood Cost
  • 5240 Dairy Cost
  • 5250 Produce Cost
  • 5260 Bakery Cost
  • 5270 Frozen Cost
  • 5280 Grocery Dry & Canned Cost
  • 5320 Beverage Cost
  • 5330 Liquor Cost
  • 5340 Beer Cost
  • 5350 Wine Cost
  • 5360 Merchandise Cost
  • 5380 Bar & Consumable Cost
  • 5600 Delivery & direct labor Cost
  • 5700 Merchant Fees

Expense Accounts

This example separates the expense accounts into three primary categories: payroll expenses and other expenses. The payroll expenses are grouped in the 6000 range, with the other operating expenses in the 7000 range. Overhead like rent, taxes, and amortization are bumped into the 8000 range.

While accounts must be broken down at least far enough to separate tax lines, combining rarely used accounts will make the overview much easier to understand. The following list combines several categories that are often separated on other charts.

You should check with your accountant or tax preparer to ensure that anything you combine does, in fact, share the same tax line.

The Inventory Loss/Waste account has been slid in under the 6000 marker, as some may consider it to belong with the Cost of Goods categories.

  • 5800 Inventory Loss/Waste
  • 6000 Labor related expenses
  • 6100 Management Wages
  • 6200 Staff Wages
  • 6300 Contract Labor
  • 6400 Commissions paid
  • 6500 Employee Benefits
  • 6600 Workers Comp Insurance
  • 6700 Employers Payroll Taxes
  • 6800 Payroll processing expense
  • 7100 Direct Operating Expenses
  • 7110 China – Glassware – Flatware
  • 7120 Restaurant & Kitchen Supply
  • 7130 Cleaning Supply & Expense
  • 7140 Decorations & Guest Supply
  • 7150 Laundry – Linen – Uniforms
  • 7160 Fees – Permits – Licenses
  • 7200 Pest – Security – other contract
  • 7250 POS – Tech support – Online serv
  • 7300 Marketing
  • 7310 Media & Print advertising
  • 7320 Promotional events
  • 7400 Automobile & travel
  • 7500 Music and Entertainment
  • 7600 Repairs and Maintenance
  • 7700 Utilities
  • 7750 Telephone & net connection
  • 7800 General and Administrative
  • 7810 Bad Debts – Over/short
  • 7820 Bank fees
  • 7830 Insurance
  • 7840 Interest
  • 7850 Professional fees
  • 7890 Misc. Office expense
  • 8100 Rent and Occupancy costs
  • 8200 Equipment Rental
  • 8600 Sales tax paid on purchases
  • 8700 Amortization
  • 8900 Other expense
  • 9000 Income Tax

Other Accounts

The only remaining items to account for are the sale of major assets, other income from sources besides restaurant operations (such as investments or sub-letting space), and a placeholder account for transactions where the business owner needs their accountant’s assistance.

  • 9500 Gain/Loss on sale of assets
  • 9900 Other Income (not from operation
  • 9999 Ask My Accountant