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Following the conceptual explanation of income measurement, the chapter illustrates how this is put into practice via numerous specific examples. Purchase the 2016-2017 Edition of the Financial Accounting Textbook (Chapters 1 through 16 including problem sets) for $89.95 here. Purchase the Financial Accounting Workbook 2016-2017 Edition (Chapters 1 through 16) for $39.95 here. Purchase the Financial Accounting Solutions Manual 2016-2017 Edition (Chapters 1 through 16) for $49.95 here.
In recent years, however, accounting rules around the globe have increasingly reflected greater acceptance of fair value measurements for selected financial statement elements. Thus, it may be more precisely said that income is equal to Revenues + Gains - Expenses - Losses. Although accounting income will typically focus on recording transactions and events that are exchange based, some items must be recorded even though there is not an identifiable exchange between the company and some external party.
In the alternative, a fiscal year may be adopted, running from any point of beginning to one year later. Also consider that internal reports may be prepared on even more frequent monthly intervals.
Correctly assigning revenues and expenses to time periods is pivotal in the determination of income. Before moving away from the periodicity assumption, and its accounting implications, there is one important factor to note. For a manufactured product, should revenue be recognized when the item rolls off of the assembly line?
As one may well imagine, a great deal of judgment is needed to apply this general framework to case specific situations.
Systematic and rational allocation: In the absence of a clear link between a cost and revenue item, other expense recognition schemes must be employed. Immediate recognition: Last, some costs cannot be linked to any production of revenue, and do not benefit future periods either.
It is important to note that receiving or making payments are not criteria for initial revenue or expense recognition. In the previous chapter, tentative financial statements were prepared directly from a trial balance. There is simply no way to catalog every potential adjustment that a business may need to make. As a general representation of this process, assume that one prepays $300 on June 1 to receive three months of lawn mowing service. As a result of the above entry and adjusting entry, the income statement for 20X1 would report insurance expense of $3,000, and the balance sheet at the end of 20X1 would report prepaid insurance of $6,000 ($9,000 debit less $3,000 credit). In the illustration for insurance, the adjustment was applied at the end of December, but the rent adjustment occurred at the end of March. There is a moral to this: adjustments should be made every time financial statements are prepared, and the goal of the adjustments is to correctly assign the appropriate amount of expense to the time period in question (leaving the remainder in a balance sheet account to carry over to the next time period(s)).
Long-lived assets like buildings and equipment will provide productive benefits to a number of periods. As one can see on each year's balance sheet, the asset continues to be reported at its $150,000 cost.
Another type of adjusting journal entry pertains to the accrual of unrecorded expenses and revenues. Before moving on to the next topic, consider the entry that will be needed on the next payday (January 9, 20X9). Many businesses provide services to clients with an understanding that they will be periodically billed for the hours (or other units) of service provided. The preceding discussion of adjustments has been presented in great detail because it is imperative to grasp the underlying income measurement principles. Keep in mind that the trial balance introduced in the previous chapter was prepared before considering adjusting entries.
The mechanics of accounting for prepaid expenses and unearned revenues can be carried out in several ways. Accounting for unearned revenue can also follow a balance sheet or income statement approach. The income statement approach does have an advantage if the entire prepaid item or unearned revenue is fully consumed or earned by the end of an accounting period. The cash and accrual techniques may be merged together to form a modified cash-basis system. The information from this spreadsheet was used to prepare the following cash-basis income statement.
The $9,000 deposit on April 7 was an advance payment for work to be performed equally during April, May, and June. The $11,788.45 deposit on April 20 was collection of an account for which the work was performed during January and February. The accounting firm prepared the following accrual-basis income statement and calculations in support of amounts found in the statement. Cash-basis statements are significantly influenced by the timing of receipts and payments, and can produce periodic statements that are not reflective of the actual economic activity of the business for the specific period in question. Poole, inevitably, was also to take in a match – completing his set of grounds at the first three steps of the national Pyramid. The figures come after the Rotherham scandal, which found more than 1,400 children had been sexually exploited in the South Yorkshire town between 1997 and 2003 – most by Asian men. What is clear now is that the best chance for us to steal a march with the Powerhouse is to make a case for devolution, and this will not be granted without a so-called �Metro Mayor’ for both the North-East and Tees Valley areas. The championship means Canada's women curlers have finally come out of the shadow of their men's teams, who have won gold at the last two Olympics. Barrett said the win stood on its head conventional wisdom about how Democrats win in Wisconsin. As a result, the three spirits Donahue listens to instead are the three sirens — Emma Cadd, Kasey Foster and Marquette University graduate — luring Ahab on toward his doom.
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Besides celebrating the patron of Madrid, the young people had another great reason to attend the vigil at Almudena; the Cross and Icon of the Virgin Mary, symbols of World Youth Day, were there also.
These occasions also help volunteers to get to know each other and their chiefs, which is essential for the proper development of WYD volunteering. Inspired by the vigil in Madrid, the LOC (Local Organizing Committee) for the WYD Rio2013 and the Youth Sector are promoting every second Friday of each month a vigil. The idea is to spiritually prepare young people for the World Youth Day, to promote direct contact with the Church and the relationship among them.
A moment of reflection will be conducted by Pequeno Rebanho (Little Flock) Catholic Community and there will be confessions and much more.
Such notions of income capture operating successes, as well as good fortune from holding assets that may increase in value. Whether and when accounting should measure changes in value has long been a source of debate.
Be aware that in some countries revenues is an all-inclusive term, including both revenues and gains. What types of nonexchange events logically should be recorded to prepare correct financial statements? An annual reporting period may follow the calendar year by running from January 1 through December 31. Fiscal years often attempt to follow natural business year cycles, such as in the retail business where a fiscal year may end on January 31 (allowing all of the holiday rush, and corresponding returns, to cycle through).
As a general rule, the more narrowly defined a reporting period, the more challenging it becomes to capture and measure business activity.
It goes without saying that reported income is of great concern to investors and creditors, and its proper determination is crucial. If accounting did not require periodic measurement, and instead, took the view that one could report only at the end of a process, measurement would be easy.
Revenue recognition normally occurs at the time services are rendered or when goods are sold and delivered.
Revenues are recognized at the point of sale, whether that sale is for cash or a receivable. However, a caution was issued about adjustments that may be needed to prepare a truly correct and up-to-date set of financial statements. What is required is a firm understanding of a particular business's operations, along with a good handle on accounting measurement principles. As shown in the following illustration, this transaction initially gives rise to a $300 asset on the June 1 balance sheet. The remaining $6,000 amount would be transferred to expense over the next two years by preparing similar adjusting entries at the end of 20X2 and 20X3. By March 31, 20X1, half of the rental period has lapsed, and financial statements are to be prepared. Every situation will be somewhat unique, and careful analysis and thoughtful consideration must be used to determine the correct amount of adjustment.
For example, a magazine publisher may sell a multi-year subscription and collect the full payment at or near the beginning of the subscription period.
The balance sheet at the end of an accounting period would include the remaining unearned revenue for those goods and services not yet delivered. Accruals are expenses and revenues that gradually accumulate throughout an accounting period. Suppose the total payroll on that date is $10,000 ($3,000 relating to the prior year (20X8) and another $7,000 for an additional seven work days in 20X9). For example, an accounting firm may track hours worked on various projects for their clients.
Perhaps the single most important element of accounting judgment is to develop an appreciation for the correct measurement of revenues and expenses. No adjusting entry would be needed because the expense or revenue was fully recorded at the date of the original transaction.
Under this method, revenues and expenses are recognized as earned or incurred, utilizing the various principles introduced throughout this chapter. The modified cash-basis results in revenue and expense recognition as cash is received and disbursed, with the exception of large cash outflows for long-lived assets (which are recorded as assets and depreciated over time). Ortiz provides web design services to a number of clients and has been using the cash basis of accounting. Mega has offered to buy Ortiz's business for a price equal to "100 times" the business's monthly net income, as determined under generally accepted accounting principles. Although Ortiz was initially very interested in Mega's offer, he was very disappointed with the resulting accrual-basis net income and decided to reject the deal. The accrual basis does a much better job of portraying the results of operations during each time period.


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The Tengiz oil field was discovered in 1979 and is one of the deepest and largest oil fields in the world. The organizers believe that the attendants can motivate other young people to the great meeting with the Pope Benedict XVI in the WYD 2013.
In contrast, accounting income tends to focus on the effects of transactions and events that are evidenced by exchange transactions. This debate is ongoing, and rules that establish measurement principles will continually evolve.
Just because it is time to turn a page on a calendar does not mean that all business activity ceases.
Annual periods are usually further divided into quarterly periods containing activity for three months.
This results because continuous business activity must be divided and apportioned among periods; the more periods, the more likely that ongoing transactions must be allocated to more than one reporting period. For example, if the software company were to report income for the three-year period 20X1 through 20X3, then revenue of $25,000 would be easy to measure. The conditions for revenue recognition are (a) an exchange transaction, and (b) the earnings process being complete. Although production may be complete, the product has not been sold in an exchange transaction.
As a result the profession has moved to provide further guidance that should be instructive on how to account for more complex contracts. Therefore, commission expense should be recorded in the same accounting period as the sale. An example would be severance pay to a fired employee, which would be expensed when the employee is terminated.
This occurs because of multi-period items (revenue and expense items that relate to more than one accounting period) and accrued items (revenue and expense items that have been earned or incurred in a given period, but not yet entered into the accounting records). As each month passes, $100 is removed from the balance sheet account and transferred to expense (think: an asset is reduced and expense is increased, giving rise to lower income and equity).
What was not stated in the first illustration was an assumption that financial statements were only being prepared at the end of the year, in which case the adjustments were only needed at that time.
This results in expense on the income statement being equal to the amount of supplies used, while the remaining balance of supplies on hand is reported as an asset. Such payments received in advance are initially recorded as a debit to Cash and a credit to unearned Revenue.
Accrued expenses relate to such things as salaries, interest, rent, utilities, and so forth. In contrast, accrued rent relates to rent that has not yet been paid, even though utilization of the asset has already occurred.
These hours are likely accumulated and billed each month, with the periodic billing occurring in the month following the month in which the service is provided. This adjusted trial balance demonstrates the equality of debits and credits after recording adjusting entries.
At right is the income statement approach, wherein the initial receipt is recorded entirely to a Revenue account. However, to repeat, proper income measurement and strict compliance with GAAP dictates use of the accrual basis; virtually all large companies use the accrual basis. The following spreadsheet is used by Ortiz to keep up with the business's cash receipts and payments. An accounting firm has been retained to prepare Ortiz's April income statement under the accrual basis. This illustration highlights the important differences between cash- and accrual-basis accounting.
This is why it is very important to grasp the revenue and expense recognition concepts discussed in this chapter, along with the related adjusting entries that may be needed at the end of each accounting period. If Turkey would stop its bombardments and raids against the PKK in Turkish cities and return to peace talks, we could have a cease-fire on the same day.
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The volunteers walked on the streets of Madrid in a procession, carrying the WYD Cross and the Icon carrying candles to Madrid Diocesan Seminary.
Images,snapshots,and pics often capture a sentiment,a mood,a feeling,or even an idea of a person who's at the center of attention. But, for purposes of measuring performance, it is necessary to draw a line in the sand of time. Once a measurement period is adopted, the accountant's task is to apply the various rules and procedures of generally accepted accounting principles (GAAP) to assign revenues and expenses to the reporting period. Likewise, the cost of inventory delivered to a customer should be expensed when the sale is recognized. For example, a truck may last many years; determining how much cost is attributable to a particular year is difficult.
Recall the earlier definitions of revenue and expense, noting that they contemplate something more than simply reflecting cash receipts and payments. In other words, the ongoing business activity brings about changes in account balances that have not been captured by a journal entry. Another example of prepaid expense relates to supplies that are purchased and stored in advance of actually needing them.
In the second illustration, it was explicitly stated that financial statements were to be prepared at the end of March, and that necessitated an end of March adjustment. In other words, since $900 of supplies were purchased, but only $200 were left over, then $700 must have been used. For example, at December 31, 20X2, the net book value of the truck is $50,000, consisting of $150,000 cost less $100,000 of accumulated depreciation.
Unearned revenue is reported as a liability, reflecting the company's obligation to deliver product in the future. Equally important, the reported revenue only reflects goods and services actually delivered. Accrued revenues might relate to such events as client services that are based on hours worked. For example, assume that office space is leased, and the terms of the agreement stipulate that rent will be paid within 10 days after the end of each month at the rate of $400 per month.
As a result, money has been earned during a month, even though it won't be billed until the following month. Therefore, correct financial statements can be prepared directly from the adjusted trial balance.
Subsequent end-of-period adjusting entries reduce Revenue by the amount not yet earned and increase unearned Revenue. The cash basis is not compliant with GAAP, but a small business that does not have a broad base of shareholders or creditors does not necessarily need to comply with GAAP. These are complemented by all of the external accommodation suppliers who have to collect the students’ rent, maintain their buildings and receive their own supplies to do the same.
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A periodicity assumption is made that business activity can be divided into measurement intervals, such as months, quarters, and years. In the alternative, if a customer ordered a product that was to be produced, would revenue be recognized at the time of the order? This is what is meant by associating cause and effect, and is also referred to as the matching principle. In such cases, accountants may use a systematic and rational allocation scheme to spread a portion of the total cost to each period of use (in the case of a truck, through a process known as depreciation).
Much business activity is conducted on credit, and severe misrepresentations of income could result if the focus was simply on cash flow.
Time brings about change, and an adjusting process is needed to cause the accounts to appropriately reflect those changes. Critical thinking skills will then allow extension of these basic principles to most any situation. At the time of purchase, such prepaid amounts represent future economic benefits that are acquired in exchange for cash payments. However, one simple approach is called the straight-line method, where an equal amount of asset cost is assigned to each year of service life.
In other words, accumulated depreciation is increased with a credit, because the associated asset normally has a debit balance.


By the end of the asset's life, its cost has been fully depreciated and its net book value has been reduced to zero.
Remember, revenue cannot be recognized in the income statement until the earnings process is complete. Employees worked three days the following week, but would not be paid for this time until January 9, 20X9. A business process rarely starts and stops at the beginning and end of a month, quarter or year a€“ yet the accounting process necessarily divides that flowing business process into measurement periods. The appropriate end-of-period adjusting entry establishes the Prepaid Expense account with a debit for the amount relating to future periods. The cash basis is much simpler, but its financial statement results can be very misleading in the short run. Louis Vuitton Outlet Online Since the beginning of the year, the number of people who have crossed the threshold from food insecure to severely food insecure, also rose, jumping from 2.5 million in January, to 5 or 6 million now, as the lean season begins. We have a highly accessible economy, so it makes sense that Chinese companies would be interested in investing in Australia and gaining greater access to what we are able to provide. Uggs Outlet When you choose an "all natural" chocolate syrup for your kids' ice cream, are you thinking it has less sugar?
They realise just how protective shadows can be, with black animals and birds becoming invisible during the intense shades of high summer.
Given that oil has always been a key element of Saudi policy, he is very knowledgeable about where the country is headed. It’s an affordable and accessible way for beginners to learn the game of golf, and for hacks like me to get a little more serious and consistent. Unfortunately, theactions undertaken byNATO countries under these resolutions led totheir grave violation andsupport forone ofthe parties tothe civil war, with thegoal ofousting theexisting regime, damaging inthe process theauthority ofthe Security Council.
I love this drop lamp hung in threes over a dining-room table or on its own in a cozy reading-nook corner.
He understands his responsibility, and he understands what we re trying to do as a football team. And certainly,for a tantamount of consumer and shoppers you cant put a price tag on family and holiday pics.
Even more challenging may be to consider the journal entry: debit a loss (losses are increased with debits since they are like expenses), and credit the asset account (the asset is gone and is reduced with a credit). Suffice it to say that one would need more information about the software company to answer their specific question. Two reasons: first, one might wait a long time for activities to close and become measurable with certainty, and second, investors cannot wait long periods of time before learning how a business is doing. These adjustments typically occur at the end of each accounting period, and are akin to temporarily cutting off the flow through the business pipeline to take a measurement of what is in the pipeline.
Customarily the asset could then be removed from the accounts, presuming it is then fully used up and retired. As of the end of the accounting period, the company owes employees $3,000 (pertaining to December 29, 30, and 31). The offsetting credit reduces the expense to an amount equal to the amount consumed during the period.
Under this easy approach, revenue is recorded when cash is received (no matter when it is earned), and expenses are recognized when paid (no matter when incurred). The deposits are spread to the revenue column (shaded in orange) and the checks are spread to the appropriate expense columns (shaded in yellow).
Prior to the beginning of each session, the agents were informed that providing false testimony to the body was unlawful.
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He assigns her to the island to research immortality, and she suspects the key to realizing it lies in the pre-teen Natalia, another prisoner.
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Decades after the invention of the first camera, a large number of consumers and shoppers continue to take pics, in a hgh tech fashion. Thus, accrual-basis accounting is reflective of measuring revenues as earned and expenses as incurred. But, there are basic rules about revenue and expense recognition that should be understood, and they will be introduced in following sections.
Note that Insurance Expense and Prepaid Insurance accounts have identical balances at December 31 under either approach. The BND agents repeatedly insisted that the selectors provided by the US were precisely checked.
It's also Natalia who greets Barry when he arrives on the island six months after Claire and Moira's escape attempt, searching for them.
The name riffs on Matson's love of traditional folk textiles and patterns that inspire and become incorporated in her work.
Instead of the antiquated bulky cameras with huge lenses,consumers and shoppers frequently use SmartPhones and digital cameras to capture images and to take holiday pics. Therefore, procedures and assumptions are needed to produce timely data, and that is why the periodicity assumption is put in play.
This means that adjustments are needed to reduce the asset account and transfer the consumption of the asset's cost to an appropriate expense account. The insurgents want to carve out a separate state governed by their strict interpretation of Islamic law, and some have links to the Islamic State group.
From family gatherings,to family picnics to traditional weddings to the holidays,consumers and shoppers often seize the opportunity at planned events and during the holidays for instance Thanksgiving and Christmas to take pictures of loved ones,family,friends and co workers. Since founding csaccac Inc in 2010, as Founder and President,I fill many hats including Product Tester and photographer. And truthfully speaking,in the beginning I experienced some difficulty;however,after I purchased my first digital camera I began to feel comfortable and enjoy the ease of taking pics with a digital camera. Months after I purchased my first digital camera,I set my sights on a tripod, a universal stand to hold my digital camera.
The main reason I purchased a tripod__ at the time, I wanted to create high quality self pics and group pics. Eventhough, I've had my tripod for some months,I am still learning the ins and outs of both my digital camera and tripod. Well,if you havent guessed or envisioned what the featured product for the month of November 2013 looks like or remotely even resembles __then as productor tester I guess I'll do the honors first__it's my tripod. Eventually, I wanted to find out what the craze had been all about and the reason that consumers seemed to ofA  been trading in personal computers for Tablets,_well, at least leaving them at home. Ultimately, I placed online an order for a NookHD+ then opt to pick up the tech item from the store instead of waiting for it to be shipped to my place of residency. AA  few weeks with the NookHD+, I was hooked_eventhough, IA  wasna€™t a fan of touchscreen only.
And in all honesty, since the beginning of the Smart Phone craze, I had insisted upon that all of my primary tech gadgets used for work, research and blogging had to be equipped with a QWERTY keyboard. However, in this particular instance,The NookHD+, again, touchscreen only, I made an exception. As I continued to learn the ins and outs of my newly purchased NookHD+ , at the same time, I began to inquire about the accessories compatible with the tech gadget. In doing so, I foundA  the tech item had a Stylus Pen specifically made to use with the NookHD+. Weeks later, I purchased a different kind of Stylus Pen , I noticed while standing atA  the checkout counter at Walgreens,pictured next to this article is that Stylus Pen. Quite astonishing the Stylus Pen worked wellA  with both of my tech gadgets ( Smart Phone & Tablet). A frequent question a tantamount of consumers and shoppers find themselves entertaining especially during the holidays when manufacturers and retailers offer what they consider to be great deals and bargains. After giving the device a run for its money as well as a brief critique of the various apps and functions,I stated in my review of the Nook HD+ how pleased I was with the tech gadget. Further into the critique, I also commented that I was soooo pleased with the tech gadget that I wanted to protect my investment. Based on my income and budget,I considered the purchase of the Nook HD+ to be a major purchase of the year.
Shortly after, I purchased the Nook HD+,I began to look at the recommended accessories for the tech gadget.
Eventually, after I and my Nook HD+ survived the return and exchange 14 day trial period,I chose to protect my investment with a Nook HD+ cover. As I began to search and think of different items that could be the product of the month for September,I began to heavily weigh in on August's product of the month,the Nook HD+cover. Hours later,I arrived to the assertion that there's more than one way to protect your investment. With the assertion___, there's more than one way to protect your investment, I made the final choice to make Smart Phone covers as the product of the month for September. Furthermore, within the past five years,Ive purchased several Smart Phones from Virgin Mobile. To be truthful, I've even purchased Smart Phone insurance,a good choice because a few months later my Smart Phone had an accident. Despite all of the stuff I tried, sampled, tasted and tested during the recent months, as a result of a long review and critique besides from featuring the Smart Phone as a product of the month,I began to think of the different ways Ia€™ve used to protect my Smart Phone as an alternative product of the month. For instance,Smart Phone insurance has been one the ways I protect my investment from unexpected accidents. Ostensibly, there's more than one way to protect your Smart Phone from accidents such as, for example, you accidentally drop and break your Smart Phone or in some weird, odd, freak accident as you rush out the door you accidentally step on your Smart Phone or heaven forbids the same thing happens to you that happen to me, a few months ago, I dropped my Smart Phone in the toilet. Without a question, eschewing further debate, Smart Phone insurance is a great investment for consumers and shoppers who use their Smart Phone daily and for work.
Best of all, Smart Phone insurance usually saves the consumer from digging deep into their pockets. So, what about before those mishaps and accidents, if you havena€™t figured it out__ there's more than one way to protect your investment. Even though, at first, I might of skipped over protecting my investments, I am more open to the idea of investing and protecting my major purchases. Here's an example of what I am talking about, I currently have several Smart Phone covers to protect my Smart Phone from breakage, moisture, and malfunctioning. Varying in price,color,size and shape, most of today's Smart Phone manufacturers and retailers offer to consumers and shoppers Smart Phone covers as an accessory.
From passwords, to anti-theft apps, to screen locks and codes, there's more than one way to protect your investment. Regardless of the price, and hopefully it is within your budget, a true frugal savvy shopper knows the importance of protecting their investment. Above everything else,both I and my Nook HD+ survived the return and exchange process,quite remarkable,I even have the receipt to prove it.
Unlike sooo manyA  items, I ve returned and exchanged in the past,__it,meaning my Nook HD+ survived the fourteenth days as printed on the receipt. A business practice that's part of Barnes and Noble store policy that allows customers fourteen days to return an item.
In short,the 14th day, adhering to store policy was the final day that I couldA  actually return my Nook HD+ and get cash back.
It goes without saying ,I readA  the instructions,totally unavoidable with a new tech gadget,as well as,downloaded apps,and,uploaded wallpapers. Not quite sure,on the day I purchased my Nook HD+__ifA  in fact, I would be satisfied with my purchase,I chose at the time not to purchase any kind of accessories. As it turns out,I was soooo pleased with my purchase of the Nook HD+,I wanted to protect my investments. It doesnt matter if you're on lunch break,on a mini vacation,at a webinar or conference,filling out an online report or having to send emails can be a hassle if you don't have a wifi connection,a Broadband device is just one of the many tech gadgets that consumers and shoppers frequently use to get an internet connection. Constantly,on the go,I wanted to have access to wifiA  while away from my place of residency. Because,I perform an arrary task that frequently requires wifi access ,I purchased a Broadband to Go device from Virgin Mobile. Egregiously,as a Virgin Mobile customer and fan,I live by Virgin Mobile products except in the case of Virgin Mobile wifi devices. Recently,I purchased Virgin Mobile's MiFi 2200 to conciliate my worries about not being able to access wifi home. Aside from very slow internet speed,the device could only connect to one tech gadget and,the 3G USB plug n play stick broke too easily. Affordable,great to have on hand for shopping emergencies,the latest in recycling,a recyclable tote makes shopping less of a hassle. Ditching the old biodegradeable plastic bags for a recyclable tote,it's a smart move and a great investment for frugal,savvy,and environmentally conscious consumers and shoppers.Available in most local chain stores and at grocery stores,recyclable totes are becoming the better choice than leaving stores with the traditional biodegradeable plastic bag.
Part of a movement to get consumers and shoppers involved in recycling and to think about going green,consumers and shoppers now have the option of trading in those plastic bags for a recyclable tote. A frequent shopper,I usually purchase a couple of recyclable totes to hold store purchases and other stuff. Eventhough,I like having the choice to purchase a recyclable tote,I havent completely stop using biodegradeable plastic bags. However,I have to point out the fact that when a consumer and shoppers purchase a recyclable tote they're not limited to using the tote only in that store,that's why they're called recyclable totes because they can be used more than once.
In fact, most recycable totes last for more than a week,I should know because I still have a few leftover from the previous month. A great deal,a really good find,a price you wont find anywhere else,and the best price among competitors,I love a great sale and I love rewards for shopping.
Savings and Rewards,for most consumers and shoppers,it's all about getting the best price for items purchase daily. From household supplies to groceries,anyone who shops frequently knows consumers and shoppers love a really good sale_,the economic recession of 2008 could be the culprit. In fact,since the 2008 economic recession savings and rewards has become extremely important to American families on a budget. For many American consumers and shoppers,the unexpected downturn of the American economy caused a disruption in their daily activies thus forcing consumer and shoppers to rethink the way they shop and how they shop. As a frequent shopper and consumer,I am constantly looking for a great deal and sales on items I purchase regularly,mainly because I do live on a strict budget. Admittedly,after the 2008 economic recession,I rediscovered coupons,and began clipping coupons frequently. In addition to clipping coupons,I also began to check sale ads at home and at the door of stores before shopping. Along with making a shopping list,clipping coupons at home,checking sale ads at the door and comparing prices,these days one of the best ways to save and get the best deals,I feel without a question has to be with a savings and reward card. And speaking honestly, a savings and rewards card from your local chain store should be a consumer or shoppers BF(bestie).
A must have for consumers and shoppers who seriously want to save,a savings and rewards card. Throughout the years, my experience with last minute shopping in most instances was not too pleasant. Admittedly,I empathize as well as concur with consumers who express sentiments that last minute shopping makes the shopper(consumer) feel uncomfortable and forlorn with the just thought of buying a gift at the last minute. Often tight on funds to purchase a gift ahead of time,last minute shopping for an overwhelmed consumer with a limited budget could cause the consumer to be late and in some instance not to attend the event or special function. Subsequently, over the years, I have come to realize that last minute shopping it's not the best of fun. As a result, I definitely would not recommend last minute shopping to a consumer as a shopping tip. Unequivocally, shopping for special events and functions such as finding an appropriate could take several visits different stores. Finding the appropriate could mean spending an entire day in a Hallmark store reading cards, it could also mean spending all day on the phone with friend or relatives discussing gift registry,preferences,stores,likes and dislike of the recipient. Ostensibly,the older you get the adults in your life expect two things from you one not to embarrass them in public and two if you don't have a gift to bring at least show up at special functions on time.
Indeed, an earnest shopper as well as a meticulous shopper knows finding the right gift or card for a special function could require hours of shopping and visiting different stores.
Shopping done precipitously could result in purchasing the wrong size,color, or something way out in left field. Don't wait until the last minute to shop for a party,baby showers,bachelorette bash,birthdays,holidays ,and anniversaries avoid uncomfortableness and the feeling of being inadequate,plan the week before.
On certain days, I have even shopped the day of the event that often leaves me feeling embarrassed ashamed, and guilty about my finances even worse depress. Incontrovertibly,last minute shopping in many instances could causes the consumer to become distraught,exasperated, and disconcerted not surprisingly all the emotions take away from the planned day.
What's more important being punctilious for the planned event or arriving with a hand picked gift for the recipient or recipients? Ultimately,the answer remains with the shopper (consumer) The answer should be non bias and based on the event as well as the recipient and not the shoppers wallet . The meticulous consumer that normally keeps track of birthdays, holidays,and anniversaries with calendars,through emails,P DA's ,Smart phones and other tech savvy gadgets of courses would not necessarily share the same feelings of a last minute shopper .



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