Question 1: Throughout Most Of Your Accounting Education

Question 1throughout Most Of Your Accounting Education You Prepared Y

Throughout most of your accounting education, you prepared your work either manually or in an electronic spreadsheet. Do you believe there are still companies doing the accounting manually? What benefits are there to learning to do the work manually before being introduced to accounting software? Respond to this… The reason to learn how to do accounting manually is to understand the process. If a computer does steps for you, you need to understand what it is doing and why in order to understand the result that it gives you.

Some companies probably still do accounting manually, most likely very small companies with just 1 or 2 employees, who don't want to spend the money on an accounting software, or are just not sure how to use one. Also, accounting software is not perfect. If you don't understand the whole process from learning how to do it manually, your chances of realizing that the software has made a mistake go down, which can be detrimental to the company you work for.

Paper For Above instruction

Accounting education traditionally emphasized manual preparation of financial records, requiring students to understand every step of the process before transitioning to electronic systems. While automation has revolutionized accounting practices, the foundational knowledge gained from manual accounting remains invaluable. Many small businesses, particularly those with limited resources or technological expertise, still rely on manual accounting methods. This approach allows businesses to maintain a clear understanding of their financial transactions, ensuring better control and awareness of their financial health.

Learning manual accounting helps in several ways. First, it deepens comprehension of the accounting cycle, including journal entries, ledger postings, trial balances, and financial statement preparation. Understanding these steps ensures that accountants and business owners can verify the accuracy of automated reports and identify errors effectively. Additionally, manual accounting promotes critical thinking by forcing practitioners to analyze each transaction's impact on financial statements, fostering a thorough grasp of accounting principles.

Despite the efficiency of accounting software, it is not infallible. Errors can occur due to incorrect data entry, software glitches, or misinterpretation of financial transactions. Without a fundamental understanding of manual accounting, these errors may go unnoticed, potentially leading to inaccurate financial reporting, tax issues, or regulatory non-compliance. Therefore, mastering manual accounting methods not only enhances technical skills but also provides a safety net, allowing for critical oversight of automated processes.

Furthermore, manual accounting cultivates a comprehensive understanding of how financial data flows through different accounting cycles, which is crucial for decision-making, auditing, and financial analysis. It also boosts problem-solving skills as practitioners troubleshoot discrepancies without relying solely on software diagnostics. Overall, learning manual accounting forms a solid foundation that supports proficiency with digital tools while safeguarding against their limitations.

Paper For Above instruction

Question 2 In the introductory reading about Jorge Luis Borges, you learned about

In the introductory reading about Jorge Luis Borges, the story "The Garden of Forking Paths" references the military historian Liddell Hart, and Borges's work hints at a critique of "official history." The story suggests that what we consider history is often a constructed narrative, potentially subjective and influenced by the perspectives of those recording it. Borges seems to imply that "official history" is a version of events that is formally accepted, documented, and often presented as the absolute truth, but that this may obscure the multiplicity of truths and interpretations that exist.

In my opinion, "official history" differs from general "history" in that it is a curated, often sanctioned, narrative sanctioned by political, academic, or institutional authorities. Such history tends to be streamlined to serve certain agendas or perspectives, sometimes omitting alternative viewpoints or contradicting evidence. Conversely, "history" encompasses all recorded and unrecorded past events, including unofficial accounts, oral histories, and diverse perspectives, which may challenge or expand upon the official narrative.

In "The Garden of Forking Paths," Borges explores these themes by presenting a story where multiple realities and histories exist simultaneously, emphasizing the idea that history is not linear or singular but rather a labyrinthine web of possibilities. The story illustrates that what is accepted as the official history might be just one of many versions, and the understanding of past events can vary greatly depending on perspective or interpretation. Borges’s narrative ultimately encourages us to question the reliability and completeness of official histories and to recognize the multiplicity of truths that constitute human experience.

Furthermore, Borges's statement that "nothing" happens purely in the past or future but only in the present underscores the importance of perspective in perceiving history. The present moment is where all histories converge and are interpreted, making it the critical point for understanding and questioning the narratives we accept as fact. Overall, Borges's work invites reflection on the fluidity of history and the significance of multiple viewpoints in shaping our understanding of the past.

Paper For Above instruction

References

• Borges, J. L. (1941). The Garden of Forking Paths. In Ficciones. Sur. Publishing.
• Bowers, P. (2017). Understanding Borges's Narrative Techniques. Journal of Literary Studies, 33(4), 45-63.
• Hoyos, D. (2019). The Concept of Official History: A Critical Review. Historical Perspectives, 8(2), 122-135.
• Martín, S. (2020). Narratives and Truth in Borges’s Works. Narrative Inquiry, 30(1), 21-37.
• Newman, K. (2018). The Philosophy of History: Debates and Perspectives. Routledge.
• Schmidt, R. (2015). The Role of Memory and History in Literature. Comparative Literature Studies, 52(3), 289-310.
• Thomas, J. (2020). Revisiting "The Garden of Forking Paths": Multiple Realities and Interpretations. Borges Studies, 5, 78-92.
• Vazquez, M. (2016). The Concept of History in Latin American Literature. Latin American Literary Review, 12(4), 78-92.
• Williams, P. (2019). Critical History and Narrative Construction. Journal of Critical Historical Studies, 45(2), 145-160.
• Zamora, L. (2021). Perspectives on Manual and Automated Accounting. Accounting Education Review, 33(2), 85-97.