Lesson 7



Dear Yuki,

 

Thank you for your seventh message. My comments and corrections follow.

 

Sincerely,

 

Prof. Sue Garreis

 

 

 

Prof. Susan Garreis,

 

Hello.

Thank you for your reply and corrections of my English.

I will answer your questions.

 

 

What instrument did you play?

Do you still play that instrument?

→I don’t play the instrument.

I sang in the chorus there

 

My little sister can play instrument.

She plays the clarinet.

>Wonderful!

>Do you sing while your sister plays her clarinet?

 

 

What's the temperature in US?

In Maryland and North Carolina the daytime temperature is about eighty-three degrees Fahrenheit (twenty-eight degrees Celsius). The humidity is high much of the time. It is hot and uncomfortable.

Many homes and schools and businesses have air conditioning.

When it is hot like this, I stay inside in cooler, drier air.

→Me too.

 

 

This week I sent this message from North Carolina.

I am here with my sister.

We are visiting her daughter, son-in-law and two granddaughters.

Her granddaughters are three and five and one-half years old.

They are fun! I love to visit them.

→They are happy you have come surely.

>Yes, they are always happy to see their grandmother and me.

>We are always happy to see them.

 

 

Apex is the name of their town.

It is a small town. There are slightly less than forty thousand people there.

Here is a webcam for downtown Apex:

http://96.10.1.168/view/viewer_index.shtml?id=8468

→The town looks calm.

>Apex is a very peaceful town.

 

 

There are a library, a supermarket and many convenience stores (Seven-Eleven) in the town where I live.

And then, there is a Narita Airport near my house.

However, it is a little inconvenient that my house is far from the station.

 

What is the feature in your town?

>In my tiny town of Arnold, Maryland, there are many small beaches for boating and swimming.

>My neighborhood has a small beach. I do not swim or go boating.

>Sometimes I go to the beach to look at the water, especially at sunset.

>My town has a lovely bike trail. Many people walk, jog, or ride a bike along the trail.

>Arnold also has a two-year college. Here is its link:

http://www.aacc.edu/businessataacc/default.cfm.

 

 

 

We went to the Farmers' Market today.

It is a huge group of buildings.

 

Farmers bring their produce, fruit and flowers to sell every day.

We bought tomatoes, green and red peppers.

We ate hush puppies, a traditional southern food. Hush puppies are deep fried pieces of corn meal batter.

Farmers' markets are great places to get fresh food.

They operate in the summer.

What is your favorite summer food?

→My favorite summer food is Watermelon, Shaved ice and unadon.

 

Where is your favorite place to get it?

→My favorite place is Grandmother's house.

I always go there in long vacation.

There is about an hour's drive from home.

Many delicious foods come out going there.

I love to visit there!

>How wonderful to visit your grandmother!

>I am sure she loves your visits.

 

 

What is your favorite summer food?

>My favorite summer food is ice cream.

>On a hot day it cools me off fast.

>My favorite flavor of ice cream is butter pecan.

 

Where is your favorite place?

> My favorite place to get ice cream is a store called Brusters.

>Here is a link: http://www.brusters.com/

>My favorite place to go in the summer is the mountains. It is cool!

>Here is a link to the mountains in western Maryland. Just look at the pictures. Do not translate the whole page. http://www.mdmountainside.com/.

 

 

 

Sincerely yours,

 

Yuki

 

<Homework>

1.    What is the format for an American Income Statement?

→Revenue less Cost of Goods Sold and Operating Expenses equals Net Income.

Correct.

2.    Use your words to tell me how to calculate cost of goods sold.  Please do not use any numbers

→Beginning Inventory + Purchases - Ending Inventory = Cost of Goods Sold.

Correct.

3.    Did Beach Toys use LIFO or FIFO to calculate the cost of goods sold?

→Beach Toys uses FIFO to calculate the cost of goods sold.

Correct.

4.    Does the purchase price of inventory rise or fall for Beach Toys, Inc?

→The purchase price of inventory rises.

Correct.

5.    Which inventory method (LIFO or FIFO) is better for Beach Toys, Inc to use?

"Better" means "results in lower income tax."

→Better to use the LIFO for Beach Toys.

Correct.

6.    How easy was this lesson for you?

→The accounting was somewhat hard.

→The English was somewhat hard.

→Finding and using the linked web pages was somewhat hard.

>Thank you for your feedback.

---------------

The next lesson is attached. In the new lesson we finish the Income Statement.

 

Our weather is very hot and humid now.

That is typical.

We also have sudden intense thunderstorms.

That is unusual.

I long for cooler weather.

What is the weather in Japan now?

 

This past week I visited a town called Bethany Beach, Delaware.

There is a totem pole at the entrance to the town.

Here is a picture of the totem pole:

http://www.townofbethanybeach.com/index.aspx?NID=325.

A totem pole is a carving of figures important to Indians (native Americans).

Nanticoke Indians used to live on this land.

 

A friend has a house in Bethany Beach.

She took a few of us to see two gardens.

One garden was Lavender Fields. Here is a link: http://www.lavenderfieldsde.com/.

Just look at the pictures.

Do not translate the whole page.

It is the only lavender garden in Delaware.

The grounds were beautiful!

 

The other garden was a private home.

The couple have three acres.

They planted many trees and flowers.

The lilies were especially beautiful.

Some of the lilies are taller than I am! (I am five feet tall - about one and a half meters.)

Here are some pictures of lilies:

http://www.edenbrothers.com/store/perennials-lilies.html?gclid=CKC93MG2jbgCFc-f4AodD0kA6A.



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