Color Coded: A Cultural Critique of the Role of Color in African Ameri

As a race of people that have an extensive history of being enslaved and oppressed for several generations, African Americans have gained a myriad of twisted ideologies that have been passed down for generations. One that is very intrinsic to general mindset of the community is the belief that light skinned African Americans are superior to their dark skinned counterparts. Furthermore, this ideology has also affected the standards of beauty within the race and has altered the self-image, aspirations, and overall psyche of the black woman. This paper will explain how the base belief, that light skinned African Americans are a cut above dark skinned African Americans, is the product of countless generations’ worth of gloomy history that has managed to continue into the 21st century. This subject is of particular to this researcher because of how it has managed to deeply affect an entire race of people to the point that their view of themselves has been skewed by events experienced by their past generations. It is also of interest because it provides insight into why some black individuals have undergone certain negative or preferential treatment throughout their lives due to the color of their flesh. This topic is of great magnitude because it will allow many people of the race to realize that their self-images and ideologies are much distorted. â€Å"The Role of Skin Color and Features in the Black Community† by Angela Neal and Midge Wilson is a piece of work that not only explains how color and physical features play a role in Black America but also provides a historical account of how shades of skin became such an important factor. The article delves into previously uncharted territory by also analyzing how the Black woman is e... ... Works Cited Baruti, Mwalimu K. . "The Slavers." Kebuka! Remembering the middle passage through the eyes of our ancestors. Kearney: Morris Publishing, 2005. 23-61. Print. Braude, Marjorie. "Black Women and the Politics of Skin Color and Hair." Women, power and therapy: issues for women : [papers presented at institutes held during annual meetings of the American Orthopsychiatric Assoc. in 1983 and 1984. New York u.a.: Haworth Pr., 1988. 89-100. Print.. Morrison, Toni. The Bluest Eye. New York: Plume Book, 1979. Print. Neal, Angela M. , and Midge L. Wilson. "The role of skin color and features in the black community: Implications for black women and therapy." Clinical Psychology Review 9.3 (1989): 323-333. Depaul. Web. 28 Mar. 2011. Parrish, C. (1944). The significance of color in the Negro community. Unpublished doctoral dissertation, University of Chicago

Adulthood Interview Essay

Background/Introduction The following interview was conducted with the subject known as â€Å"George† who is in the middle adult stage of life. George is 48 years old and is an auto mechanic. He lives at home with this wife and two daughters in San Diego, California. George is in Erik Erikson’s seventh stage of psychosocial development which is the Generativity vs. Stagnation stage. In this stage, work and parenting are important factors that affect his life. Physical Characteristics Physical Characteristics: weight and height; health overall/concerns; physical activity; overall nutrition/eating patterns; patterns of consumption (i.e., alcohol, caffeine, smoking); significant changes in sexuality from young adulthood; stage in menopause; sleep patterns; sexual dysfunction/satisfaction; are they above or below life expectancy; accidents As a person grows in age, along comes physical changes and possible health problems. In George’s case, he appears to be very physically fit; however, I learned from the interview that he previously had some health issues that involved hospitalization which caused him to recently change his dietary habits. George was at risk of having a series of colon cancers and constantly had excruciating stomach pains. After being hospitalized for three days, the results showed no positive signs of cancer but his doctor gave a strict diet and urged him to exercise more regularly. When asked about his current eating patterns and physical activities, George revealed that he makes an effort to eat more vegetables and fruits and has cut off on fried foods and carbohydrates. He also makes sure to take a walk to the park near his home with his wife every day after dinner. George does not smoke but he does occasionally drink alcohol and caffeine. His alcohol and caffeine consumption is low which i s why they do not have a significant impact on his health. He described that as he gets older; his sleeping  patterns have been changing as well. He used to be able to stay up past midnight but now he gets tired very easily and must sleep before 10 P.M. Cognitive Characteristics Cognitive Characteristics: Piaget’s sub-stage; changes in intellectual abilities; speed/accuracy of information processing (you can use a memory test); changes in creativity/learning According to Piaget’s theory on the formal operations stage, adolescents should have the â€Å"capacity for flexible, reversible operations concerning abstract ideas and concepts, such as symbols, statements, and theories† (Rathus, 2013). Rathus also discusses that adolescents perform hypothetical thinking, which is when they systematically try out different possibilities in their minds to solve a problem. Formal operations give the adolescent skills of logical thought, deductive reasoning, and systematic planning to assist their problem-solving. In terms of Patrick’s hypothetical thinking from the interview, he seems to be on track with this level of thinking. For example, I asked him about what approach he takes when solving a problem and he said that he takes into account all of the different options he has and does everything one step at a time. Piaget coined adolescent egocentrism as comprehending ideas of other people, but having difficulty sorting out those things that concern other people form the things that concern themselves (Rathus, 2013). I tested my subject’s cognitive development by giving him a preset list of 10 vocabulary words and asking him to define each word to the best of his ability. I gave him a minute to clearly define the word. He defined 8 out of 10 words correctly which shows that his cognitive skills are on the right path. Patrick admitted that he used to struggle with balancing school and sports and had to attend tutoring lessons to raise his grades. He now has a 3.6 GPA and is expecting to attend San Diego State University in the fall. His strongest subject is math and science. Psychological/Emotional Characteristics Psychological/Emotional Characteristics: Erikson’s stage; completed developmental tasks (Havighurst); any emotional crisis evident?; changes in life events; challenges in well-being; shifts in personality; job  satisfaction; evidence of wisdom According to Erik Erikson’s psychosocial development, adolescents go through the ego identity versus role diffusion stage where they are figuring out who they are as a person. Branching off of Erikson’s approach, James Marcia proposed four identity statuses that he believes represents a stage an individual is going through in seeking their identity: identity diffusion, identity foreclosure, identity moratorium, and identity achievement. Adolescents in high school usually move from the diffusion and foreclosure stage to the moratorium and achievement statuses (Bartoszuk & Pittman, 2010). I also discussed the topic of stress with my subject and he revealed that school is his main source of stress, â€Å"I just applied to colleges last fall and finally received some acceptance letters last month. I have been stressing like crazy and thought I wouldn’t get into any schools!† Patrick appears to have a strong sense of self-concept and also high self-esteem. He described himself as â€Å"responsible, friendly, and competitive† and that having supportive friends and family have helped him maintain a good self-esteem. In regards to sexuality, Patrick said that he is interested in girls but does not have anything against homosexuality as he has friends who are gay and lesbian. Social Characteristics Social Characteristics: Typical interactions with others, with you; evolution of parent-child relationship; grandparenting; change in caring for parents; relationships with siblings/friends; widowhood According to the textbook, adolescents are â€Å"heavily influenced both by parents and peers† (Rathus, 2013). When asked about his interactions and relationships with others, Patrick described his friends and family as the most important aspects of his life. He and his father used to play basketball together when he was younger which fueled his love for the sport. Although he is a part of the school’s basketball team, he does not consider himself to be a jock or popular. Aside from basketball, Patrick enjoys playing video games and is interested in computers. He described himself as an â€Å"average teenage boy who loves playing sports and all things electronics.† The relationship between his family members and friends were  also further discussed in the interview. Patrick says that he has not have much time to spend with his family since high school started but his relationship with his parents has grown stronger as he grows older. Patrick and his sister are four years apart in age and have a very strong bond. They both play basketball which Patrick said has created a â€Å"friendly sibling rivalry.† Patrick described that an average Sunday with his family consisted of going to church, having brunch, going to the beach and then renting a film from Redbox. Patrick thinks that his parents are â€Å"strict but flexible at the same time.† I asked him to elaborate more on this thought and he explained that they have high expectations for him in regards to his education and that â€Å"they told [him] that [he] needs to have a 3.5 GPA and above to participate in any sports† which motivates him to do well in school. His parents have helped him look into different universities and career path options but it is ultimately his decision on what he wants to do with his future. The textbook describes this type of parenting style as the authoritative style in which parents â€Å"know what they want their children to do but also respect their children and are warm toward them† (Rathus, 2013). This parenting style usually contributes to an adolescent’s sense of high se lf-esteem and independence. The circle of friends that Patrick interact with share many similarities, they play the same sports and video games, and also like to listen to the same type of music. When asked what he and his friends do for fun after school or on the weekends, Patrick said that they usually go to one person’s house and just play a game of NBA 2K14 for a couple of hours or play a few games of basketball. He described his relationship with his friends as â€Å"chill and fun.† In regards to his dating life, Patrick’s relationships tend to be rather short; his longest relationship lasted for about six months. He shared that there is a girl who he is interested in and plans to ask her to the senior prom coming up in a few months. Patrick previously had a part-time job at a retail store but quit due to his grades dropping. It has been proven that â€Å"adolescents who work after school obtain lower grades† (Rathus, 2013). Moral characteristics Moral characteristics: Any changes since early adulthood According to Lawrence Kohlberg, adolescence is the period in life where  individuals become capable of formal-operational thinking, allowing them to make decisions by using ethical principles (Rathus, 2013). Patrick defined a rule as a set of principles that should be strictly followed. I asked him why he thinks rules should be obeyed and to give an example of when it is okay to break a rule and his response was, â€Å"rules are made so that things will run smoothly† and â€Å"rules can be broken if it is necessary to save someone’s life.† Based on this response, Patrick is taking the perspective of stage 6 of Kohlberg’s postconventional level of moral development in which it is acceptable to break a rule/law in order to preserve a life regardless of the consequences this may bring. Analysis I enjoyed doing this interview because it gave me a better understanding of how it would be to personally interact with another human being especially since I am interested in majoring in Human Development. It was quite intimidating and nerve-racking at first since I have never interviewed anyone before and I felt very inexperienced. By the middle of the interview, I felt less anxious and began getting the hang of it. After the interview, I realized that I should have asked more questions in regards to moral development. Overall, this was a great learning experience and I feel more confident for the next interview that I will have to conduct for the class. I look forward to using the skills I learned from this interview and applying it for future experiences. References Bartoszuk, K., & Pittman, J. F. (2010). Profiles of identity exploration and commitment across domains. Journal of Child and Family Studies, 19(4), 444-450. Rathus, S. A. (2014). Hdev3. (3rd ed.) Belmont, CA: Cengage Learning.

Essay on Religion, Creation Stories, and Creation Myths

Religion, Creation Stories, and Creation Myths One of the fundamental questions that religions seek to answer is that of origin. How was man put on earth? Why and from what was he created? Who created him? What does his creation imply about the status of human beings? Some or all of these questions are answered by a religion’s creation stories. Every religion’s creation myths attempt to give solutions to problems present to that religious society. Because of this, each religion may have one or more creation stories, each of those different from one another in the questions they ask and the answers they give. Genesis In the Western world, the most well-known creation story is in Genesis (Myth A), in the Old Testament of†¦show more content†¦Also in this chapter, man alone was created first, then animals, and then woman – an ordering that goes against that of Genesis I. Also, instead of creating man and woman together, man was created first, from the â€Å"dust of the ground† after which God â€Å"breathed into his nostrils the breath of life.† Then, while Adam was sleeping, God took from Adam one of his ribs and created Eve, or woman. Another difference between the â€Å"two† versions of Creation, more noticeable than the afore mentioned, is in their answer of why man was created. In Genesis I, man was created to rule over all the animals. In fact, a section of Genesis I:26 reads â€Å"and let [man] have dominion over the fish of the sea, and over the fowl of the air, and over the cattle, and over all the earth, and over every creeping thing that creepeth upon the earth.† In contrast, Genesis II:5 claims that man was created because there was no one to â€Å"till the ground.† The variation in each chapter’s answer to why man was created provides differing implications for the status of mankind. In Genesis I, man is supposed to be the supreme ruler, while in Genesis II, man was created merely as a servant of the land. Western religions, when viewing the status of humans, tend to take the first interpretation as indication of man’s role on earth, believing him to be superior t o all other species. Ignoring the inconsistencies, these two chapters seem to complement each other quite well.Show MoreRelatedCosmic Paper978 Words   |  4 PagesCosmic Creation Myths Across Taliah Daniels Hum/105 December 19, 2012 GLORIA PUGLIESE Cosmic Creation Myths Across Regarding Creation Although there are a great number of creation myths that are propagated by people of Chinese descent, virtually all of them acknowledge Pan Gu. Those that due generally state that Pan Gu was the first being and that all existence in the universe—especially the earth and the heavens—is comprised of this being. The general story of Pan Gu begins with hisRead MoreA Comparative Analysis of Hindu and Chinese Creation Myths1165 Words   |  5 PagesRegarding Creation Although there are a great number of creation myths that are propagated by people of Chinese descent, virtually all of them acknowledge Pan Gu. Those that due generally state that Pan Gu was the first being and that all existence in the universe especially the earth and the heavens is comprised of this being. The general story of Pan Gu begins with his conception inside of an egg. In that egg is the yin and the yang, the notion of duality which brings an eternal harmony andRead MoreCreation Myths in the Abrahamic Religions1850 Words   |  7 Pagesbetween construction and creation is this: that a thing constructed can only be loved after it is constructed; but a thing created is loved before it exists† (qtd. in â€Å"Charles Dickens†). Although the creation stories of Judaism, Christianity, and Islam have some differences, the fact that the three Abrahamic religions all arose in the same Middle Eastern area in succession may have had an effect on not only each religionà ¢â‚¬â„¢s beliefs that can be found in their creation myth, but also on their extremeRead MoreDoes Science Explain All?1599 Words   |  7 Pages Then there was light. Then there was consciousness. Then there were questions and then there was religion. Religions sprouted up all over the world as a response to some of humanitys most troubling questions and fears. Why are we here? Where do we come from? Why does the world and nature act as it does? What happens when you die? Religions tended to answer all these questions with stories of gods and goddesses and other supernatural forces that were beyond the understanding of humans. MagicRead MoreCreation Myth Essay1028 Words   |  5 PagesMyth still remains one of the major links that merges the different cultures and religions from various ethnicities. â€Å"The Creation of the Titans and the Gods†, as well as â€Å"The Creation, Death, and Rebirth of the Universe†, are among the many creation myths that highlight these combinations. Throughout history, myths have created various similarities and differences between the cultures and religions of the world. Man – the common principle in myths, illustrates that man was produced exclusivelyRead MoreCreation Myth Essay1019 Words   |  5 PagesMyth still remains one of the major links that merges the different cultures and religions from various ethnicities. â€Å"The Creation of the Titans and the Gods†, as well as â€Å"The Creation, Death, and Rebirth of the Universe†, are among the many creation myths that highlight these combinations. Throughout history, myths have created various similarities and differences between the cultures and religions of the world. Man – the common principle in myths, illustrates that man was produced exclusivelyRead MoreCreation Of Society : Ancient Myths Essay1419 Words   |  6 PagesEnglish 10 Period 1 Ms. Cha 3/23/15 Creation of Society: Ancient Myths The telling of tales is a tradition old as time. Ancient culture from all over the world have folktales and grand stories of their land. Although many of these cultures are divided by language barriers and thousands of miles, they all all share one thing in common: Myths. Myths were told to answer questions that these ancient societies pondered. Although there were many types of myths, creation myths were told to teach values thatRead More Comparing Creation Myths of Ancient Egypt and The Christian Bible1218 Words   |  5 PagesComparing Creation Myths of Ancient Egypt and The Christian Bible Creation in Ancient Egyptian religion can be much different than the creation account taken from The Bible. Genesis has a set description of â€Å"The Beginning† while there are several different versions and variations in Egyptian mythology. The versions range from a â€Å"one god† myth (Ptah; see picture) to the more common creator out of Nun, which in itself has several derivations. The Ogdoad is a grouping of eight gods that existedRead MoreThe Creation Myths Of Mayan And Shintoism835 Words   |  4 PagesCreation myths tell a variety of different stories about how the world began and how people came first to inhabit it. Mayan and Shintoism are two well-known primal religions that describe many creation myths throughout the years. The creation myths in both of these primal religions show how the world and people formed. Though the creation myths of the Mayan and Shintoism people are from parts around the world, they are very different in their essential elements. The creation of Mayans was very simpleRead MoreGreek Mythology : The Creation1373 Words   |  6 PagesGreek Mythology - The Creation: In the beginning of time there was nothing but darkness and chaos but then miraculously a being emerged from the empty void called Erebus and night. All was dark, empty and silent until love was born bringing order with it, light was born along with Gaea, the earth from love. Gaea alone gave birth to Uranus, the sky, and he became her husband surrounding her on all sides. Together they created twelve Titans, three cyclops s and three Hecatonchires (hundred-handed

Adventures of Huckleberry Finn and Offensive Language in Literature - Free Essay Example

Sample details Pages: 2 Words: 464 Downloads: 2 Date added: 2019/05/17 Category Literature Essay Level High school Tags: Huckleberry Finn Essay Mark Twain Essay Did you like this example? It is a controversial topic as to whether or not the Adventures of Huckleberry Finn by Mark Twain should be taught in our school systems. When trying to teach the book, many schools have had difficulty because of the language being offensive in todays society. Some claim that the story should be banned from schools because it is racist, grotesque, and scaring to the youth who read it. Don’t waste time! Our writers will create an original "Adventures of Huckleberry Finn and Offensive Language in Literature" essay for you Create order In reality, the book is actually a tool that can help inform the youth as to what racism was like between the 1830s -1840s. The book The Adventures of Huckleberry Finn by Mark Twain is a significant part of Americas history and should be taught in schools. The story of The Adventures of Huckleberry Finn by Mark Twain was published on December 10, 1884. Only a month after its publication, A Concord, Massachusetts library banned the book. They also made several statements about its narrative voice being coarse and ignorant. This caused other libraries to follow in banning the book and commenting on its inadequacy. In 1998, a parent from Arizona sued her school district for requiring the students to read the book. She claimed that racial tension in the school became far worse after the book was read. Later in 2011, a professor at the University of Virginia named Stephen Railton, published a version of the book without using the n-word. Instead it was replaced with the word slave. The title of the altered book was called The Hipster Huckleberry Finn. In the description of the book it says the adventures of Huckleberry Finn are now neither offensive nor uncool Stephen Railton. In response to the banning of his book Mark Twain wrote I am greatly troubled by what you say. I wrote Tom Sawyer Huck Finn for adults exclusively, it always distressed me when I find that boys and girls have been allowed access to them I wish I could say a softening word or two in defence of Hucks character, since you wish it, but really in my opinion it is no better than Gods, the rest of the sacred brotherhood. Mark Twain did not intend for his book to be The main argument against the Adventures of Huckleberry Finn being taught in schools is that it is racist, grotesque, and scaring to the youth who read it. Many of its readers suggested that the use of the n-word was derogatory, offensive, degrading and just horribly inappropriate. The book exhibits in precise detail what everyday life was like in the North and South from the perspective of Huck and Finn. The fact is, this book is a realistic perspective of what our history was like. Just because we had slavery, racism, and br utality in our past, doesnt mean that it isnt crucial to teach in schools.

Comparing Late Medieval Crucifixion Versus Renaissance

Duccio di Buoninsegna and his workshop differ from Joos van Cleve in numerous ways. Both artists were influenced by the different works of their time. For instance Duccio lived and worked during the time between Late Medieval art and Pre-Renaissance, which emphasized a change from merely concealing the figures to making them more realistic than previous works of art. Joos van Cleve resided in the Renaissance period, which was later than Duccio by over two hundred years, where the act of making figures more lifelike with an increased amount of depth had been perfected. These differences and similarities can be most clearly seen with Duccios Triptych: the Crucifixion; the Redeemer with Angels; Saint Nicholas; Saint Gregory†¦show more content†¦The subject focuses on Christs crucifixion, but figures exist beyond Christ performing their daily modern activities in a semi countryside landscape and urban setting. Mary and John both stand in contrapposto, balancing the majority of t heir weight on one leg (Figure 6). At the foot of the cross, bones lie to represent death (Figure 7). There is balance in the picture with each side reflecting each other symmetrically in scale. For instance, the tree in the midground on the left side is the same height as the outcropping of stone on the right side. Mary and John are also a larger scale than Christ and the figures in the midground and background. This involves the use of linear perspective, where objects farther away seem smaller to the eye. The outlines of the figures are less blunt and more realistic in this painting. A viewer can see this in the form of the drapery, which shows the forms of the figures with a slight illusion of motion from an unknown source of wind. Christs loin cloth seems to flutter in the wind from both sides. The tension in Johns drapery emphasizes his agitation, while the thick folds of Marys drapery demonstrates her grief over the loss of her son (MFA Label). This can be seen through Johns eyes looking up toward the body of Christ on the cross, and Mary looking down at the bones at the base of the cross, which represent death. Joos van Cleve emphasized the use of colors in place of atmospheric perspective, which makes

Don’t get me started on fast food restaurants Free Essays

How could I start? Fast Food restaurants: Your one way train to all the marvellous maladies such as cancer, obesity and diabetes. Upon entering the restaurant, you are greeted by a so-called â€Å"happy, kind, caring† waiter who afterwards, decides to escape before you have a chance to place your order. After spending what seems like an eternity waiting for him, you are now free to await your meal for an equally lengthy and agitating period of time. We will write a custom essay sample on Don’t get me started on fast food restaurants or any similar topic only for you Order Now Don’t like the useless waiters- well the only other alternative is the exhausting queue. Enjoy! So, perhaps I should start with the staff: the group of people who make it all happen. Is it in the job description to be temperamental and uncooperative? I often suspect this to be the case. Moreover, that you must answer a phone call when the queue is at its longest during the rush hour when everyone is already late. Recently, I was made late for school due to the fact that the sloth â€Å"working†-behind the counter- decided to answer a phone call which lasted only fifteen minutes before attending to any of us : I left without my donuts and late. I was infuriated! It is fine for them-they are already at work; on the other hand the rest of us are late and annoyed. Due to this, I get extremely frustrated when the item you decide to buy shows up with a different value at the cashier than at the menu so they haggle to get you to pay the higher value which wastes even more time : All that for an extra 60p or so. How pathetic! Having battled your way through the queue, or waited ages for the waiter to take your order and get your food: You are now expected to sit down and enjoy your meal. I don’t think. The next challenge you have to face is with everyone else in the restaurant: the â€Å"General public†. Why people choose restaurants to play loud, exasperating, annoying music to infuriate the dead and pop their own ear drums is beyond me. More than that, I wonder why people view restaurants as an ideal location to make the most pointless phone calls I have ever heard in my life. I will never know. However the â€Å"general public†, never seem to reach the high standards of infuriation that the young people aim to set. They are the members of this generation who seem to set it a target to annoy others! They’re the ones who scare the elderly and think that an ASBO (Anti social behaviour order) is a good thing to go down your CV. The â€Å"Chavs†. Restaurants seem to be infested with them, which is partially the staff’s fault for not taking strict action against them. It is becoming an increasingly hard task to find a restaurant without â€Å"chavs†; it is like trying to find a needle in a haystack-pretty much impossible. They are rude, imperious, riotous hooligans who freely leave behind their exotic, wide collection of litter which includes: Sticky chewing gum, Soft drink cans, cigarette butts and other delightful gifts for the next lucky customer to find. How thoughtful. Even more thoughtful of the staff to leave it festering there for weeks so other customers can experience the delight of sitting on littered seats- Lovely! Away from the annoying people and service, is the preposterous advertising that restaurants air. I challenge you to find a restaurant that doesn’t air ads about how healthy its food is and that it makes up a good diet when in a matter of fact it isn’t. Of course it is a good diet if you wish to live a life crippled with diseases! The food-high in sugar and fat- they sell is highly associated with the condition we all aim to reach: Obesity. Their ads exploit children through the promise of pathetic gimmicks and toys: They manipulate children and harness the power they possess; their â€Å"pestering power†! It seems that they brainwash children to become missionaries from Satan and give their parents horrible headaches until they finally give in and eat at the cursed restaurants. Despite all these reasons I mentioned, some still fail to see just how bad they are thus the restaurants still exist which proves how much of a nuisance they can be. They claim to provide outstanding service which I find unsatisfactory. They air lies, provide the worse service ever, allow complete hooligans to eat in their restaurants and recruit the worse staff possible. I believe that I represent the views of many people when I say that they are over-rated, over-priced and are a rip-off. If they expect us to eat at their restaurants then they must address these pressing issues! Until that happens I’m afraid that more and more people will revert to eating at home instead of at fast food restaurants. As someone who has to have food on the go, I must say I do not blame them- these restaurants need to clean up their act. How to cite Don’t get me started on fast food restaurants, Essays

Case Study Seafarer Kayaks

Question: Discuss about theCase Study for Seafarer Kayaks. Answer: Introduction A company named Seafarer Kayaks is in need of an accountant as their incumbent accountant has met with an accident and cannot perform his tasks until full recovery. All the data of the company will not be available to the accounting firm due to high security. The company is looking for someone who can get the accounting for the company back on track and running until their accountant returns. Also this report seeks to explain the importance of standard costing and why the company need to implement it. The company doesnt recognise the need to implement such system and the importance of product costing for deciding the price. This report is prepared keeping in mind such issues prevailing at Seafarer Kayaks. Brief Description of Product Costing System and its Purpose Product costing is the process of allocating costs to the activities of production and inventory. Product costing is an important process for manufacturers. There are several methods of costing used by manufacturers as per their need for simplicity, accuracy, project tracking, decision making, and project development.Accuracy- It refers to the accuracy with which the company can trace its overheads with the cost of the project and the expense related to inventory(Lacoma , n.d). With the help of product costing analysis the company can get accuracy especially when it comes to variable expenses. It helps in matching the costs with the activities that create value in the business. Project tracking- It refers to the process of allocating budget to the different stages of a project and keeping a vigil over it in order to trace whether the expenses are creating enough value to match the expectations or not. It becomes important to have costing process in any project, without which it will be difficult to analyse cash flows and the success of the project. For greater accuracy, costing can segregate costs among different teams and departments. Decision Making- Every decision made by a project manager revolves around the return on investment and the profit that can be derived out of it. Such decisions cannot be made without ascertaining costs. For example, when using Absorption costing, a project might not look beneficial if it does not add to profits. The same project, when analysed through variable costing, will be accepted as profitable as it might be adding only variable costs and no increase in the fixed costs in the business. Project Development- It means the introduction of several products in the product line of the project. Product costing is extremely useful in adding new products to the existing line or recreating the current products. With the help of costing the manager will be able to assign costs related to specific material, design, features etc. AASB102 pertains to inventories and its valuation. It explains that the value of inventory should be recorded at cost or Net Realisable Value (NRV), whichever is lower. The company must have bifurcation of all the products in order to value the cost of inventory. It means the AASN 102 wants the company to follow the product costing system where they can assign costs related to specific products from the line of products. (Chartered Accountant, 2015) Schedule of Cost of Goods Manufactured Particulars Amount (in $) Direct Materials used: Opening Inventories 25,000 Purchases 1,20,000 Less: Closing Inventories (24,000) 1,21,000 Direct Labour(850 Direct Labour Hours * $42 per Direct Labour Hour) 35,700 Overheads: Manufacturing Overheads(850 Direct Labour Hours * $63 per Direct Labour Hour) 53,550 Add: Opening Work in Process 8,000 Less: Closing Work in Process (7,500) Cost of Finished Goods manufactured 2,10,750 Schedule of Cost of Goods Sold Particulars Amount (in $) Cost of Finished Goods manufactured for the year 2,10,750 Add: Finished Goods - Opening Stock 12,500 Less: Finished Goods - Closing Stock (13,600) (1,100) Cost of Goods sold (Bragg,2013) 2,09,650 Items excluded from the schedule: Cost Item Amount Administrative (Sales) Salaries $ 24,000 AdvertisingExpense $ 12,000 Depreciation - Sales Office $ 1,800 General Sales Liability Insurance $ 2,400 Sales Manager's Salary $13,000 Travel and Entertainment $14,100 Total $67,300 The above expenses are excluded from the schedules as these are incurred during sales of the products which occur after the manufacturing process is over. The above prepared schedules pertain only to the manufacturing activity. T-Accounts Overhead applied during the year Overheads applied during the year = Direct labour hours * Overhead Rate per DLH = 850 * $63 =$53,550 Total of Actual Indirect/Overhead Costs for the year; Actual Indirect/Overhead costs for the year Particulars Amount in $ Depreciation - Factory Building 6,500 Depreciation - Factory Equipment 8,900 Factory Managers Salary 12,000 Factory Supplies 5,000 Indirect Labour Cost 15,000 Insurance - Factory 5,000 Repairs and Maintenance - Factory 2,500 Land Tax - Factory 2,200 Total 57,100 Over- or under-applied overhead based on the actual versus the applied overhead during the year. Under applied overheads: ii. i. =$57,100 - $53,550 =$3,550 Journal entry to dispose of any imbalance/differences. Journal Entry to dispose the imbalances of under applied overheads: Particulars Debit($) Credit($) Costing Profit and Loss Account 3,550 Manufacturing Overheads 3,550 (Being under absorption of Overheads charged to Costing Profit and Loss Account) Overheads Over- or Under-Applied Indirect costs are referred to as overheads. In Traditional Costing Method, overheads are determined using several drivers which are also used in deciding the price of the product. Any actual overhead is more than the expected/predetermined overhead; it is identified as under absorbed cost. Similarly if any actual overhead is less than the estimated overhead, it is identified as over absorbed cost. Journal entry to eliminate the Over Applied Overhead Particulars Amount Factory Overhead Dr XXXX Cost of Goods Sold Cr XXXX Journal entry to eliminate the under Applied Overhead Particulars Amount Cost of Goods Sold XXXX Factory Overheads XXXX Standard Costing System Standard costing system is an important concept in cost accounting. These are costs associated with the manufacturing concerns direct, indirect and manufacturing overheads. Instead of allocating the real cost of the direct material, managers use standard or estimated costs. It means that the costs of goods sold will reflect estimated and not actual costs of the product. Although the payment is done at actual costs. (Averkamp, n.d) Due to this, there exists a difference in the standard and actual cost. This difference is known as variance. This tool of variance and standard costing is valuable for manufacturing units. The manager will know that the project is not going as per the anticipated route if he finds variance in costing. There are two types of variances: Favourable variances: These occur when the actual costs are lower than standard costs. It means that, if the project continues to perform this way, the profits at the end will be higher than estimated. Unfavourable Variances: These occur when the actual costs are higher than the standard costs. It tells the managements that corrective measures need to be taken to control the costs in order to achieve the desired profit. It is known that Seafarer Kayaks are into manufacturing business. They have a product line to cater needs of kayakers. In order to keep control on the cost of these products, they need to set certain bar/ceiling of expenses. They can set standards to compare actual performance. By doing this, the management will know exactly where the costs are acting beyond anticipation. Such costs, if controlled can lead to decrease in overall cost of the product. Owners of Seafarer Kayaks can make use of the variance tool to measure whether the manufacturing process has favourable or unfavourable variances. Against Normal costing, standard costing offers many features which can be very useful in their business to exercise greater control over cost of product. (Kumar ,2009) References H Averkamp, n.d., Introduction to Standard Costing, [Online], Available at: https://www.accountingcoach.com/standard-costing/explanation, Accessed Date: 16/09/2016 V Kumar V, Oct 2009, Introduction to Standard Costing, [Online], Available at: https://www.svtuition.org/2009/10/importance-of-standard-costing.html, Accessed Date: 16/09/2016 Lacoma T, n.d., The Advantages Product Costing offers in Financial Accounting, [Online], Available at: https://smallbusiness.chron.com/advantages-product-costing-offers-financial-accounting-24883.html, Accessed Date: 16/09/2016 Chartered Accountant, Feb 2015, AASB 102 INVENTORIES, [Online], Available at: https://www.charteredaccountants.com.au/Industry-Topics/Reporting/Australian-accounting-standards/Analysis-of-AASB-standards/AASB-102--Inventories?standard=, Accessed Date: 16/09/2016 Cliffnotes, n.d., The Cost of Goods Manufactured Schedule, [Online], Available at: https://www.cliffsnotes.com/study-guides/accounting/accounting-principles-ii/managerial-and-cost-accounting-concepts/the-cost-of-goods-manufactured-schedule, Accessed date: 16/09/2016 Bragg S, May 2013, What is a cost of Goods Sold Statement? [Online], Available at: https://www.accountingtools.com/questions-and-answers/what-is-a-cost-of-goods-sold-statement.html, Accessed Date: 16/09/2016