Make Your Relationship Better – How Consideration Can Build A Relationship That Lasts

People come to me all the time and ask how they can make their relationships better. I have a simple formula that works like magic. All you have to do is just put it into practice and you will see what I mean. I call it the three c’s. Let me tell you about them. The first c is cooperation and I talked about it in a previous writing. The second is consideration and that is what we are going to talk about today. Finally there is comfort which I will discuss in a future blog post or article.

What does it really mean to be considerate? In a nut shell being considerate is just showing regard for another person’s feelings or circumstances. The easier way to think of it is to look at it like this. When you are being considerate you are taking into account that you are not walking in their shoes so you have no idea what it is really like. You are looking at all the obstacles in their way and taking time to think about how this might affect them.

Considerate people do not snap back when their partner is a little short with them. They take into consideration that the partner has had a hard day and that they probably aren’t meaning to be short. Considerate people listen more than others because they know that the other person has their own unique set of problems and the only way to understand them is to ask and listen. Considerate people complain less and help out more.

I heard a doctor on the radio today say “it is a scientific fact that husbands that do more housework get more sex than other husbands.” I posted this up on Facebook and the resounding response (primarily from women) was “DUH!” If you are considerate with your partner you will find that the rewards are exponential. Being considerate, like the other two c’s, is not hard. It is just something you have to keep on your mind and focus on.

Being considerate is the best way to grow your relationship into the healthy partnership that you desire, well it’s the best way if you include the other two c’s with it. Read more and find out about how comfort is the final c that brings it all together! With the three c’s you will find your relationship growing and more healthy that you might have otherwise believed.

Carpet Cleaning on Your Own

When it comes to carpet cleaning, some may wonder if it is possible to effectively clean the carpeting yourself. The answer is most definitely yes and the end results will be based upon the proverbial elbow grease once is willing to put into the process. Those that are willing to invest a great deal of hard work into cleaning the carpet will discover the end results will be quite pleased.

There are a few ways you can clean a carpet yourself. For those that might be on a budget, scrubbing the carpet by hand is the option available. However, you will most definitely need to use a carpet cleaning solution. These solutions usually come in powder form. The powder is then mixed into a bucket of warm water to create a liquid carpet cleaning solution.

Now, here is a little advice some should heed: do not pour directly pour the solution on the carpeting. This would be a mistake because the excess water could end up making the carpet moldy. Instead, use a damp rag or a brush with the solution on it to clean the carpet. This way, mold is kept to a minimum.

Of course, the easier way to clean the carpet would be to purchase a carpet cleaning vacuum device. The way this works is the solution would be beloved into the vacuum which would then be circulated through the cleaner and into the carpet.

Essentially, the solution would hit the carpet at high pressure and then be sucked back into the vacuum. This ensures the carpet is not only clean, but it becomes immediately dry.

Fireplace Tile Design – How To Create A Stunning Fireplace Hearth

Whenever you walk into any home, the fireplace always catches your eye, but if it has a unique fireplace tile design them it becomes something more stunning.

Have you been considering a new fireplace hearth design? Well, here are some things you need to be aware before starting your project.

Fireplace tiles come in a wide array of shapes, colors and sizes. Whatever you decide on is fine. For some ideas you can look in home design magazines or construction books. They are full of pictures on various fireplace tile designs.

You can find tiles to use in your fireplace hearth in materials such as porcelain, glass, ceramic, terra cotta and all sorts of natural stone.

Next, you need to decide on a color. Each tile design will have various colors to choose from. Even natural stones can be found in different colors.

Now that you know what you want in a fireplace tile design, it's time to think about what size you want and if you want the complete heart area to be the same size?

Will you want to add some accent tiles to your design? Accent tiles are really special because they can really create a spectacular look. You can find them in all colors, shapes and sizes. It could be a diamond shape or even a pictured tile, which is a hot item today. You're only limited by your imagination.

While there is nothing wrong with going with a more traditional fireplace hearth design, you can spice things up and create your own really unique design that will be a conversation piece for years to come.

Pressure Treated Wood Retention Ratings in the Fencing Industry

Pressure treated southern yellow pine is one of the most popular woods used in fence building. It is readily available, inexpensive, and has a long life span if installed properly. Most southern yellow pine lumber is treated with Alkaline Copper Quaternary. The process of “pressure treating” involves immersing the lumber in the chemical and placing it in a pressurized chamber. The pressure causes the chemical to penetrate the wood. The wood is then given a retention level. A retention level simply means how much of the chemical is retained by the wood.

The higher the retention level, the better resistance to the elements. Different outdoor projects call for different retention levels. Marine grade lumber, used for piers or boat marinas in salt or brackish water, has a retention level of 2.5. Ground contact lumber, or lumber to be put in the ground, has a retention level of .40. Outdoor use lumber, such as 2×4’s and pickets, has a retention level of .25. It is important you select the lumber with the proper rating for your project. When installing a wooden fence, it is very important that all posts are rated for ground contact, or .40 retention.

It has happened more than once that someone, a home owner or even a professional, has gone to the lumber yard for fence posts. He or she sees the 4×4 posts for about $7.00 each, and right next to them are landscape timbers for about $3.00 each. The lumber looks about the same and it seems like a good way to cut down on material costs. This is a big mistake! If you look at the retention levels, you will see the 4×4 lumber will be rated for ground contact at .40. You will also see the landscape timbers are rated for outdoor use at .25 retention level. The landscape timbers are not treated to be put in the ground around constant moisture. This will cause the timbers to rot and become brittle, and eventually break at the ground’s service. Pickets and 2×4’s need to be rated for outdoor use, or .25 retention level.

Since they will not be below grade, this rating is suitable for their use. You may want to raise the pickets an inch off the ground when installing them so they are not in direct contact with the ground. This will prevent the picket from soaking up moisture from the ground which results swelling and rotting. Although you need the proper retention level, there is no need to over do it. .25 retention for the central area of NC is fine for pickets and 2×4’s. There is no need to spend time hunting down lumber with a higher retention level and paying more for it. In some cases, over doing it can cause violations. The EPA mandates all marine grade lumber, or lumber with a retention level of 2.5, must be placed in salt water or brackish water. If it isn’t, they can give you a fine. The chemical level is too high for normal use and can pollute the soil and nearby water sources.

When building a wooden fence, make sure you get lumber with the proper retention levels. The key word is “proper”, not too low and not too high. The retention levels in this article are suitable to the Raleigh area of North Carolina. If you live in a different part of the country, you may want to check the local building codes for retention levels in your area.

Will Neosporin Help Chafing?

Chafing

Chafing is a problem for many active individuals. It begins as a slight redness on the skin and can get bad quickly. Movement can become uncomfortable seemingly out of the blue. Is there a way to prevent or treat this problem and keep the body healthy? This page will cover the specifics of what causes, how to treat and minimize this irritation. There are a few easy steps to take that will stop chafing before it has a chance to take hold.

What does chafing mean?

Chafing is caused by the rubbing of skin against surfaces like loose or tight clothing, excess moisture or objects. The rubbing causes friction and damage by leaving little abrasions all over the affected surface. Chafed skin tends to look red or as if it has a rash. Areas experiencing chafing tend to get sore and it becomes noticeable quickly. Excess weight can be the cause of chafing without much activity during the warm weather months.

Friction induced chafing can be experienced by anyone at any age. Most diaper rashes are caused by the chafing of skin from moisture on the surface of the diaper against skin. Elderly people often have to deal with chafing problems when clothes are ill-fitting. Any time you are dealing with constant friction chafing will happen. It is only a matter of time before you begin to feel the effects.

What is Neosporin Ointment

Neosporin ointment, which contains anti-bacterial medication, can be used to treat skin chafing since it can prevent the affected area from becoming infected. The ointment can also moisturize the affected skin area, prevent it from cracking and alleviate the pain caused by dryness. It is especially important to use ointments like Neosporin to treat particularly deep and severe skin chafing that have open wounds and bleed as the area can become infected.

Using Neosporin

One should read the instructions, ingredients, and warnings on the package of Neosporin carefully before using it as it may contain ingredients that the one is allergic to. Before applying Neosporin, one should clean and then dry the chafed area with clean water and soap. After applying the ointment to the affected area, one can also apply a bandage over it to protect it from further friction and irritation. Refraining from performing activities that can further aggravate the chafing will promote the chafing’s timely healing.

Disclaimer: Please note that this is intended for informational purposes only and should not be used as a substitute for professional medical diagnosis and treatment. One should consult a medical professional for health diagnosis and treatment.

The History of Plantronics

Plantronics has come a long way and has made a name for themselves by manufacturing and providing with high quality communication accessories. After having done the designing, developing and selling them, Plantronics has grown to be the market leader when it comes to communication accessories. Established in 1960, they developed two lightweight headsets for airlines, now they have a plethora of wireless and wired headsets which can be used with mobile phones, computers and any else that has a 3.5mm jack. That said, with countless innovative products in the market, they can be considered as the best communication device providers.

The MS50 were the first headsets introduced in the market by them. That was done in partnership with the NASA. This ancestral devices is composed to two hearing air style transducers connected by a headband. Now they were very quickly adopted because they served as a great replacement to bulky headsets worn by pilots before that. Possessing robust airline technology and being made in a portable body, they quickly became the favorite of the masses. Soon after they were introduced huge companies such as FAA and Western Electric began to incorporate these headsets in their daily operations.

Later in 1980s Plantronics delved deep into the wireless domain and began dishing out wireless headsets. Initially employing infrared technology, Plantronics did not need to use wires to connect to devices anymore. Being one of the first wireless ones, they became much more popular than the wired counterparts. Some of the first wireless headsets were designed to emit an infrared beam which linked it to the phone.

These Plantronics wireless headsets could have been clipped onto the shirt and enhance the user experience.

2003 welcomed further advancement in these wireless headset, in the form of the headset codenamed CS50 made for use with office phones. And with the advent of Bluetooth technology, wireless headsets were made to use it from then onwards. That said, they also develop wireless headsets for use with game consoles or with Personal Computers. Due to that they gained much success, steadily climbing up ladder of fame and fortune.

This California based company kept growing and soon they expanded beyond their city, their country and now they cater to the whole world. Aiming to deliver handsets, headsets, telephones, audio contouring toolsets and speakers, they greeted a plethora of companies on the way. When the partnership with Avaya came to be, contact center solutions and unified communications were realized. That said, it was aimed at bringing a lot of convenience and better experience to organizations at a low cost.

Whatever to be used in a call center, while gaming or in aircraft, the Plantronics headsets are typically preferred over the others. So if you are thinking of getting one for yourself, consider what Plantronics really has to offer. Yes headsets do provide a lot of personal entertainment, nothing can compare to the credibility and the functionality that Plantronics lends. Providing you with un-parallel sound output along with superior noise cancellation, these headsets provide with the best possible user experience.

Are High Performance Olympic Gymnasts Less Likely to Get Sea Sick or Motion Sickness?

It is amazing the amount of talent and ability that our Olympic gymnasts have when it comes to balance. For instance, in gymnastics we have Olympians doing incredible acrobatics on a very thin balance beam. Only rarely do they fall off, or lose their poise even in the most incredible maneuvers. This is one tough apparatus to compete on, and one can only ask; how do they do it? Years and years and days upon end of practice, often six or more hours per day – the results are amazing and no one can disagree with that. Okay so, I'd like to pose another question to you along this line of thinking.

Would high-performance Olympic gymnasts be less sooner to motion sickness or seasiness on a boat? You may not think the answer is relevant, but it actually is, it would mean that people who do training and work on their spatial techniques could prevent themselves from getting sea sick. If that were the case, then sometimes our fighter pilots, sailors, and folks in various other industries and careers might take some gymnasts tumbling classes. Perhaps they may practice on a trampoline, or doing somersault type dives off a high dive into the water.

Could it be that simple? As a pilot, I have noticed doing mild acrobatics (loops, aileron rolls, spins, etc) that it seems to help one's spatial orientation and after a while you do not get vertigo very easily and your body seems to be able to adapt to this. Still, I can also say that when you are doing the maneuvers yourself and you are controlling the process it is much different than when someone else is doing the aerobatics and you are along for the ride such as when you are on a roller coaster. If you are ready for the maneuver, prepare yourself mentally for it, and feel as if you're one with the aircraft during these maneuvers it's also much easier.

Would it be the same for Olympic gymnasts? I'd say it's time we do some studying on our top gymnasts to see if this is relevant, or if we can duplicate this in virtual-reality or augmented-reality until the humans overcome their motion sickness. Why not employee some of these Olympic gymnasts for research and development, and training to prevent motion sickness and sea sickness which imposes the performance of those doing certain tasks in certain careers? Indeed I hope you will please consider all this on a philosophical, psychological, and physiological basis.

Sweet Things to Say to Your Boyfriend – 2 Hot Tips to Melt Your Boyfriend's Heart

So you want to know what sweet things to say to your boyfriend? After all, girls are not the only ones who can benefit from a little bit of sweet talk.

To be quite honest, guys can sometimes use a whole bucket load of sweet stuff. But do not expect them to ask for it. Your boyfriend, for one, would probably not admit that he wants you to say such things to him. So it's up to you to figure out what sweet things to say to your boyfriend.

Your boyfriend does not necessarily want to be told that he's the most beautiful boy you have ever laid your eyes on (although that works for some). Guys and girls are not made of the same ingredients.

Luckily, you have this article to help you figure out what sweet things to say to your boyfriend.

1) Call out his name … and then tell him "I love you."

You do not need an excuse to tell your boyfriend that you love him. A lot of people might think that the phrase is overused but I beg to differ.

Telling the person you love that you love him should be the most natural thing in the world. What I advise is that you spring it on him when he least expects it (but not if you two have not said these three words to each other yet!).

Casually call out his name name as if you want him to run a few errands for you. Once you have his attention, smile and tell him that you love him. This will be sure to leave a smile on his lips for the rest of the day.

2) You are the most wonderful guy I have ever met.

The word "wonderful" transcends the physical. However, other adjectives like "amazing" and "sexiest" will also do as long as you use them in superlative form. These sweet things to say to your boyfriend will insure him that you only have eyes for him.

Guys like knowing that they are special in someone's eyes. These sweet things to say to your boyfriend will make him feel even more special because you're the one saying them.

True Cost Of Bad Telephone Etiquette

Do you ever call your office to check the way your employees answer the telephone? If not, you should since the way a person answers the phone sets the tone for the conversation. A phone call often represents the first impression of your business and determines how you're perceived within the marketplace.

Greeting callers with a cheerful smile translates into an enthusiastic voice that permeates positive energy to exude a warm welcome. Conversely, a dull, monotone "I can not wait to five-o-clock" tone travels like a bolt of lightening, painfully.

Bad telephone etiquette is widespread, occurring within major corporations, law firms, doctor offices, associations, nonprofits, financial institutions, small businesses, political offices, call centers, department stores, schools, and government and local agencies.

Poor telephone manners chase prospective clients and customers away, destroy customer satisfaction, damage your reputation, and hurt your bottom line. Negative word-of-mouth advertising spreads like wildfire and can be extremely detrimental to your business.

True Story: I contacted the District of Columbia Office of Tax and Revenue Collections Division with an inquiry. The representative was not available but her voicemail left instructions to contact her college for further assistance at (202) 442-6807.

Lights, Action, DRAMA!

Rep: Good morning, Collections may I help you?

Shawn: Good morning, my name is Shawn Gilleylen and I have a question regarding the status of my application.

Rep: When did you submit your application?

Shawn: Two weeks ago – 14 business days.

Rep: WHY YOU CALLING ME !? (Frowned-Neck Rolling Tone)

THUMP! Knocked off my feet, shocked, dazed, and bewildered.

Even as a business etiquette expert, I struggled to maintain my poise and professionalism during this horrific ordeal. In a calm, professional tone, I asked, "Why do you have a negative attitude with me? I'm a tax paying citizen with a question. Your college left your name and number on her voicemail." After an awkward moment of silence, she changed her tone but it was too late, the damage was done.

Astonishingly, she was very comfortable treating the customer with bold disrespect and impoliteness. She felt as though she did nothing wrong. As a business etiquette expert, her actions and attitude reveal that this is normal, acceptable behavior within the culture of her workplace. In addition, it proves that she has not been trained properly.

When a business or individual ponders need or urgency for business etiquette training, I offer a guidance question: "Does the solution cost you more than the problem?"

To ensure that your customers, clients, and constituents do not experience bad telephone etiquette and poor customer service, develop and implement a plan to promote customer satisfaction.

Try following these common practices of successful businesses:

o Smile. Teach employees to smile, leading by example. Establish a culture of high quality customer service and commit to deliver superior service whether over the phone or face-to-face.

o Invest in behavior-based training. Differentiate your employees from the competition by their behavior, attitude, speech, dress, and personal approach to customer service.

o Protect your reputation. Word of mouth is the best form of advertising.

o Promptly return phone calls and emails. Acknowledge customers and clients so they do not feel ignored.

o Own up to mistakes, accept responsibility, and apologize. Do not go to war with customers over your poor service.

o Service, service, service.

Oh, you're probably wondering if the representative apologized for her rude and unprofessional behavior. In the spirit of "keeping it real," she works for a bureaucratic agency with a reputation of delivering poor customer service. Absolutely NOT!

Concrete is Hard to Come by and Lumber Prices are Lower

I had no idea there is a shortage of concrete. Although there is a decline in demand, shortages exist in some key building products. Cement is at the top of this list. Just the demand from public and commercial buildings swallows the available raw material.

Plants in the US are operating at capacity. Inventories of the product remain low. This can lead to supply disruptions based on demand levels. So we are importing more cement this year. The quantity of imports increased over 39% in the first quarter of this year.

If the Gulf of Mexico region was rebuilding at a faster pace than it is, consumption would be greater leading to more of a scarcity of product.

Prices for lumber and its products are much lower current. This is an indication that residential construction is slowing. As demand for lumber decreases, mills are taken offline. This will eventually make the price rise again.

The law of supply and demand affects all of our products and the pricing structure at all times. As demand decreases, prices drop. When you consider all of the economic factors involved, it is amazing we can continue constructing affordable housing. It is also interesting to know that we currently import such a quantity of these items rather than produce them here.

Taking a Look at the Arched Back Lumbar Stretcher Extender

According to Medline Plus, back pain affects 8/10 Americans at some point during their lifetimes. The National Institute of Health reports that a number of factors can increase one's risk of developing back problems, such as being overweight or out of shape, aging, having a job that requires lifting, smoking, poor posture or disease.

Back pain can also come as a result of kidney stones, cancer, tumors, stress, infections, arthritis or pregnancy. To minimize the risk, it's important that we remain flexible and neatly stretched. One of the products people are using the $ 14 Arched Back Lumbar Stretcher Extender Model # 83-4866V by Trademark Global.

To use the Arched Back Lumbar Stretcher Extender Model # 83-4866V, you position the product at your shoulder blades and lie down on your back, allowing the arch to follow the natural curvature of your back. Keep your knees bent with your feet flat on the floor and stretch your arms out over your head for the optimal stretch. You may move the product slowly up or down to provide added pressure where you need it. Amazon recommends that you purchase a pillow like the REAL-EaSE Neck Support (Brookstone) to give yourself a pillowy head and neck support while stretching. Some people find it works best if you slowly pull your knees up to your chest and rock gently to crack your back.

The Arched Back Lumbar Stretcher Extender Model # 83-4866V has received a number of five-star reviews at Amazon. One man says he uses the product after golfing to stretch out. Other people use the stretcher extender following surgery or to treat the pain of bulging disks. This product is used by patients with sciatica, injured rotator cuffs and dull aches from working at a computer all day long. Lisa W. from Ohio says, "Since I started using the stretcher at least twice a day, I have noticed an improved range of motion, and an ease of motion in my shoulders with less pain."

Many consumers note that the Arched Back Lumbar Stretcher Extender Model # 83-4866V is much easier to use than an inversion table and much cheaper than paying a chiropractor. However, they also find that stretching over an exercise ball can often do the same job – if not better.

Not everyone reports the enjoyable "spell cracking" experience that the most ardent reviewers report, but everyone notes that it is at least comfortable and relaxing to lay on. As with any back pain relief product, you're likely to be disappointed if you're looking for a magical cure-all. Yet if you're looking for a product that promotes greater flexibility, stretching, relaxation and relief of tension, then you will enjoy this product.

Aim For The Best Layout Design And Atmosphere For Your Nightclub

Everyone loves a nightclub where the songs are pumping, the beverages are flowing, and there are lovely people smiling and dancing on a fantastic dance floor. A great nightclub has the perfect atmosphere where you can go and release all the troubles and worries away for the night in dancing and absorbing the energy from the other people. So how do you open a nightclub that has the most effective layout design conducive to create this atmosphere? Well let's hope this could help respond to that question.

The layout of the design can make or break a nightclub. Once a patron walks into the club it has to have a sense of flow to it and the original impression can have a long-term impact on the people determining in their mind if they will ever return.

Right here are two questions you want to ask yourself initially, what is the main direction you wish the patrons to be aimed at when getting inside and how the layout make that easy. Well naturally you need the patrons to reach where you generate the profits from, the bar. By establishing the layout design so when a patron enters the club they can see the bar clearly and also must go past it to get to various regions of the nightclub helps increasing the profits.

The first impact a patron has once gotten inside the nightclub may be enhanced by the employees. Although it is imperative to have a bit of an overwhelming big man standing at the entryway, a strong positive public relations can go a long way. Believe it or not, this is favorable in the layout design. A friendly doorman / bouncer who greets everyone using a smile and wishes them to have a great time while entering can manipulate the people's view even before stepping into the nightclub. From there it depends on the wait personnel to stick to using that very same friendly and live attitude. To help keep the employees in a positive attitude the layout has to be developed to give them enough room to serve beverages while at the same time enabling a good circulation of traffic. Some various key elements you need to memorize if considering how to open up a night club using an effective layout design other than the location of the bar, employees attitude and room to work are:

– Sq. Footage you have to work with compared to what capacity the health department allots in patronage.

– What types of features do you want to incorporate into the nightclub such as VIP room, lifted dance floor, more than one dance area, more bars, lounge area, etc.?

– Where do you wish all the features of the nightclub located such as restrooms, coat checks, staff break room, and the above-mentioned that should enable ease in circulation of traffic while at the same time point traffic to where the profits are made?

– All of the functions agree with each other for example; are the bathrooms very easily accessible from the VIP place or just near the bar? Is the staff break room off set from the activities to avert patrons from having easy access?

All these issues should be taken into consideration once looking into how to open up a nightclub using the most effective layout design. A great way to get started in the design is to check out popular nightclubs. Explore their layout design as you ask yourself the aforementioned questions. Right after you get a good idea for what you are searching for talk to a designer to assist you with the layout of the nightclub decor and furniture.

Preparation of Profit and Loss Account

Explanation of Certain items of Profit and Loss Account

1. Salaries

Salaries are paid for the services of employees and are debited to profit and loss ac- count being indirect expense. If any salary has been paid to proprietor or partners, it should be shown separately because it requires special treatment at the time of income tax assessment.

2. Salaries and Wages

When wages account is included with salaries it treated is as indirect expense and is taken into profit and loss account.

3. Rent

Rent of the office shop showroom or godown is an indirect expense and so is debited to profit & loss account. However, rent of factory is debited to trading account. When a part of the building has been sublet the rent received should be shown on the credit side of profit and loss account as a separate item.

4. Rates and Taxes

These are levied by the local authorities to meet public expenditure. It being an indirect expenditure is shown on the debit side of profit and loss account.

5. Interest

Interest on loan, overdraft or overdue debts is payable by the firm. It is an indirect expense; so debited to profit and loss account. Interest on loan advanced by the firm on depositor investments is an income of the firm and so is credited to the profit and loss account.

If business has paid any interest on capital to its proprietor or partners it should also be debited in the profit and loss account but separately because this item needs special treatment at the time of income-tax assessment.

6. Commission

In business sometimes agents are appointed to effect sales, who are paid commission as their remuneration. So this being a selling expenses is shown on the debit side of profit and loss account. Sometimes commission is also paid on purchases of goods, such ‘as expense should be debited in the trading account. Sometimes the firm can also act as an agent to the other business houses and in such cases it receives commission from them. Commission so received is shown on the credit side of profit and loss account.

7. Trade Expenses

They are also termed as ‘sundry expenses’. Trade expenses represent expenses of such a nature for which it is not worthwhile to open separate accounts. Trade expenses are not taken to trading account.

8. Repairs

Repairs to the plant, machinery, building are indirect expenses are treated expense and are debited to profit and loss account..

9. Traveling Expenses

Unless mentioned otherwise, traveling expenses are treated as indirect expenses and are debited to profit and loss account.

10. Horse & stable Expenses

Expenses incurred for the fodder of horses and wages paid for looking after stable are treated as indirect expenses and debited to profit and loss account.

11. Apprentice Premium

This is the amount charged from persons to whom training is imparted by the business. It is an income and is credited to profit and loss account. In case apprentice premium is charged in advance for two or three years, then the amount is distributed over number of years and each year’s profit and loss account is credited with its share of income.

12. Bad debts

It is the amount which could not be recovered by the trader on account of credit sales. It is a business loss, so is debited in the profit and loss account.

13. Life Insurance Premium

If the premium is paid on the life policy of the proprietor of the business; it is treated as his drawings and is shown by way of deduction from the capital account. It should not be taken to profit and loss account.

14. Insurance Premium

If insurance premium account appears in the trial balance, it stands for the insurance of the business. This is taken to profit and loss account. Insurance premium on goods purchased, factory building, factory machines are treated as direct expense and are taken to trading account.

15. Income Tax

In the case of merchant income-tax paid is treated as a personal expense and is shown by way of deduction from capital account. Income-tax in case of companies is treated differently.

16. Discount allowed and Received

Discount is a reward for prompt payment. It is belief to show discount received and discount allowed separately on the credit and debit side of profit and loss account respectively instead of showing the net balance of this account.

17. Depreciation

Depreciation is a loss incurred on account of use of fixed assets in the business. Generally, it is charged from profit and loss account at a fixed percentage. The students should exercise great care as regards the rate of depreciation. If rate is without words ‘per annum’, then the rate will be taken irrespective of the period of accounts. This is very important when the period of accounts is less than one year. On the other hand, if the rate of depreciation is ‘per annum’ the depreciation should be calculated on the assets with due consideration to the period for which the asset has been used in business during the year. In case of additions to assets during the year, it is advisable to ignore depreciation on additions if the date of additions is not given. Same rule shall hold good for the sale of assets during the year.

18. Stock at the end appearing in the trial balance.

It is important to emphasize the rule that balance appearing in the trial balance is taken to one and only one place. It may either be trading account or profit and loss account or balance sheet. Since stock at the end is an asset, it will betaken to balance sheet. On the other hand, so long as there is stock in trade, account for that must be kept open and thus be taken to the assets side of balance sheet.

Advantages and Disadvantages of Laminated Glass

Those of you already have a home security system INSTALLED may be looking to beef up your security level even more by installing laminated glass in your windows. Laminated glass is also referred to as security glass and is designed to keep burglars from breaking into houses through windows. It is much harder to break than is regular glass, which is why it is so attractive for people who want to take their home security system to the next level.

As with any security component, there are advantages and disadvantages to installing laminated glass. Before you make the decision to replace all your regular glass windows with security glass, be sure to consider these pros and cons to ensure you are making the right decision for your needs.

Advantages:

• Security. This is the biggest reason why people want to install laminated glass. It is simply harder to break and therefore more secure.

• Safety. In the event that a child in your home throws something that hits your window, it is less likely to break. Therefore, the child is safer.

• Sound reduction. Laminated glass does not allow as much sound to get through as does regular glass, meaning your home will be quieter because there will be fewer outside sounds getting through.

• Protection from adverse weather conditions. People who live in areas that are prone to hurricanes or tornados can rest assured that the laminated glass will be less susceptible to wind and hail.

• Durability. Laminated windows will need to be replaced less often than regular glass windows. It simply lasts longer.

Disadvantages:

• Expense. Laminated windows are quite a bit more expensive than regular windows. This is because they require a lot more steps during the manufacturing process and because they have several layers of material. You might only be able to replace one or two windows at a time, gradually replacing all of them over time due to how much they cost.

• Not a whole lot of manufactures exist. This not only drives the cost of laminated windows up, but also limits your choices. In addition, you might have to wait a few weeks before your windows are made, which can leave you vulnerable at the time.

There are many good reasons for installing laminated windows, including the fact that your home security system will be more effective as a result. However, there are a few disadvantages that you need to consider before spending your money on this expensive product.

Use Cornstarch For Skin Rash

There are various skin infections that affect a lot of people these days. Plenty of athletes suffer from jock itch and athlete’s foot. Some women have feminine itch. A lot of children have skin allergies too. The increasing numbers of skin related infections shows that you need to know the best method to cure or relieve it. These skin irritations will surely cause a lot of discomfort. Rashes may occur on various parts of the body like in your palm, groin, neck, thighs and feet. One thing that you need to do is to keep the affected areas dry all the time. The microorganisms that cause these skin infections like to be in wet and warm places. Powder is commonly used. You have to know that you can also use a simple household item like cornstarch for the skin rashes that you have.

WASH THE RASHES FIRST

The first thing that you need to do if you have rashes is to clean these rashes first. Use soap and clean water. Some rashes are caused by chemicals. Soap will help remove these harmful chemicals from your skin. After washing the rashes, you need to pat the affected areas to dry them up easily.

SPRINKLE

You have to dry up the affected areas immediately after washing. Use clean towel or blower. After doing this, you need to sprinkle the cornstarch over the rashes. It will help in keeping the rashes moisture free. It can absorb the excessive moisture in your skin. This will ensure that the growth of the microorganisms will not be fast.

You have to cover the affected areas with clean cotton cloth after applying the cornstarch. You have to do this so that cornstarch will have enough time to draw out the moisture from your skin before being shed off due to friction with your clothes. Try to do this for at least twice a day to ensure that it is going to take effect sooner.

IMPORTANT REMINDER

You have to observe the condition of the rashes after a few days of using cornstarch. You need to assess whether the condition has become better or worse. It is very important for you to remember that yeast infections will not respond well with cornstarch. It can even make things worse. Therefore, you have to make sure that it is not yeast infection so that you can continue with the treatment. Do not apply cornstarch if it is a yeast infection. It will just feed the yeast to grow further.

You have to visit your physician if some unusual signs and symptoms appear. If there are skin irritations or rashes on various parts of the body, it might be due to some serious conditions. See your doctor if you see too much blisters, bleeding or pus on the affected parts.

Cornstarch can help you get rid of skin rashes or irritations. These rashes must be kept clean and dry all the time. This will ensure that rashes will be healed immediately. The tips will guide you in using cornstarch correctly to cure skin rashes.