< The fifth message >

Dear Dr. M. Susan Stiner,

Hello! The weather is cloudy and a light rain today.

The rainy season may set starting in from next week.

As Japan is a humid climate and continue raining, I hate raining.

I don't like rain, but I like after rain.

Because of green twinkle and a beautiful landscape.

My mind is moistened.

When does the rain season start in Pennsylvania?

How's the weather, although June is June bride?

Homework:

I'm sorry, I don't understand 1,2.

Please wait me for next week.

3. I examind the financial statements of Victor stock company in Japan.

4. Because the Internet is so rapid, much more information is avairable

much quicker.

Sincerely, Yuki

< Reply to the fifth message from Dr. Sue Stiner >

Dear Yuki,

Thank you so much for your fifth message. I also received your third and

fourth messages. I will respond to the fifth message here. I will respond

to your third and fourth messages tomorrow. I am sorry for the delay.

Sincerely, Prof. S. Stiner

Yuki, something happened in the transmission of this message. I hope

I can read it all. I am sorry if I cannot.

We do not have a rainy season like yours. The time we get the most rain

is in the spring. It will rain for a day or two and then stop.

It does not rain very much at a time.

The weather is very cool today. Although June is the month of June brides,

it feels like winter or early spring. I am wearing winter clothes. This year

is very cool. It is a strange experience!

No problem. Take more time, if you need it. If you can tell me what is

hard for you, maybe I can rewrite it so the lesson is easier to understand.

Good choice. Why did you chose that company?

This week there is no new topic. We will continue with the Balance Sheet.

This week the lesson is not on Prof. Fred Stiner's webpage. The complete

lesson is here.

Homework:

Please answer there questions:

@1.Is it hard to get to Prof. Fred Stiner's webpage with the new lesson for the@week(www.udel.edu/stiner/soutces.html)?

@2.If you said no, go to question 3.

If you said yes, tell me why it is hard for you.

(Is it hard for you to type the URL? Is the UD server busy? Is the CGU@server busy? Some other reason?)

@3.Is it hard to get to the links in the new lesson?

@4.Are the links hard for you to understand?

@5.If you said no, go to Qestion 6.

If you said yes, tell me why it is hard for you.

(The English is too hard? The accounting is too hard? Some other reason?)

@6. Does it take a long time to find the vocabulary words

at the end of the lesson?

@7.How long does it take you to write(compose) your answers to the homework questions, usually?

@8.How long does it take you to type your reply to me, usually?

MORE ABOUT THE BALANCE SHEET

There is a website that explains the balance sheet. You can go directly to this site if you type:

www.edgeonline.com/main/bizbuilders/BIZ/

financialmgmt/balsheet.shtml

[If that is too hard to type, do this instead:

@1.Type(http://www.edgeonline.com)

@2.Click on "Business Builders" (5th item in the left frame).

@3.Scroll the biggest frame about halfway down to

"Financial Management" (not a hot link).

@4.Click on the first topic, "Prepare and analyze a balance sheet."]

This site is for small businesses. It sells a system to prepare the financial information the owners need.

At the ". . . analyze a balance sheet" page:

@1.Scroll down to: "What You Should Known

Before Getting Started."

@2.Read the first topic, "The Purpose of

Financial Statements."

@3.Skip the next topic, "What Out For. . ."

@4.Read "Why Create A Balance Sheet."

@5.Scroll to "How To Prepare a Balance Sheet."

@6.Read that topic, until you come to the

heading "Assets." Then stop reading.

@7.Scroll to "How To Analyze a Balance Sheet."

@8.Read that topic until you come to the heading,

"Current Ratio." Then stop reading.

A second sample balance sheet is at:

www.toolkit.cch.com/text/p06_1574.htm

I could not find an easier way to get there.

Scroll about halfway down to see a sample

Balance sheet.

Prof. M. Susan Stiner

Dept. of Accountancy

Villanova University

[ Back ]