Examining different types of budgets and their uses

Examining different types of budgets and their uses Budgeting operations are very important for any kind of an organization, that is involved in making profits or not. This is the case because all forms of organizations have a number of resources, both material and human, which have to be managed in order to promote and effective realization of goals and objectives. As well, all organizations shall have a number of obligations and missions that have to be realized within stated time durations, and hence budgeting acts as one of the major tools that can be greatly applicable towards realization of goals and objectives. This paper shall hence give the major findings on the budgetary framework, usage and benefits of the 8 types of budgets. Introduction Definitively, a budget refers to forecast of companys incomes and expenses anticipated for a given period of time. With a budget, an organization is able to analyze how much money they are making and spending, and they are able to figure the best way to channel it among various categories and departments. Budgeting depicts the entire process of analyzing and planning using a budget. Since budgets are vital tools for management and planning, the process of budgeting generally affects all types of organizations regardless of their size and composition. Many organizations participate in budgeting process with the view of determining the most cost effective and efficient strategies of making profits and intensifying its capital and asset base. In management, budgeting guides an organization to use its scarce resources in a way that exploits the existing business opportunities well. Good budgeting concepts integrate efficient business judgment and help the management to make decisions reg arding the overall performance of the company. In budgeting, an organization typically develop long-term and short-term plans that assist in implementation of its policies and even though its expensive and time consuming, it increases awareness of costs and coordination of activities channeled towards achievement of company goals and objectives. In any organization, an effective budget always explains the projected route a company would follow in achieving its objectives and goals, and it summarizes the forecasted result of production and marketing efforts, and acts as a benchmark in which the management compares its performance against the actual outcomes. The major functions of budgeting include planning and control. Planning activities convey the views and plans of a company in scientific terms and the eventual planning on its part creates the framework for control, which an organization uses to delegate duties and standardizes procedures (Banham, 2000). Budgeting process is chronological in nature, and consists of many budgets that are roughly classified according to methods and techniques of an organization in generating and spending its money. Different budgets are used for different applications. Some of these mentioned budgets deal with income coming from dividends, sales and interest. Consequently, other budgets give details of sources of expenditures like labor, selling costs, purchases, and factory costs. Some unique types of budgets are chiefly concerned with investments and forecast for company productivity and performance. These budgets are classified according to their usage and include ,Sales budget, Production budget, Direct materials usage budget, Direct materials purchase budget, Direct labor budget, Factory overhead budget, Selling and administration budget and Cash budget (Colin, 2005). Types of budgets Sales budget In any organization, its the sales department that has the overall responsibility of preparing the sales forecast. Sales forecast is a requirement in devising sales budget on which an organization can schedule its production. Sales budget refers to a comprehensive schedule that shows the anticipated sales for a given period of time. The plan for this given period is usually expressed in terms of volume of total sales and selling prices of each class of goods or services. An accurate sales budget is an important element in budgeting as it contributes to the overall organization budgeting process. If sloppily done and formulated, the rest of the budgeting process becomes a waste (Adams, et al., 2008). The sales budget is also referred to as revenue budget since its a preliminary step in preparation of master budget. In an organization, sales budget assist the management to determine the amount of units to be produced thus the production budget is formulated after the sales budget, whic h in turn is used to determine budgets for production costs that include direct materials , production overhead costs and direct labor budget. In essence, the sales budget is very critical in that it elicits a chain of reaction that often leads to growth and development of other types of budgets. The sales budget consists of sales that are expressed in terms of number of units and the amount of revenue including all expenses that support sales, advertising and the cost of distribution of goods sold. Sales budget also consist of forecast of distribution of expenditure for goods sold (Banham, 2000) When developing a sales budget, the following calculations are formulated; the sales budget is erected by multiplying the budgeted sales in units by the selling price. Budgeted Sales = [Budgeted Unit Sales] [Budgeted Sales Prices] For the management, sales budget is often the preliminary step in preparation of the master budget. All other components in the master budget do depend on it in some way. Production budget Its mostly prepared with data from sales budget. Companies that are product oriented usually create production budget that tends to estimate the number of units that ought to be produced in order to meet the sales goals and objectives. The other function of production budget is that it estimates different types of costs involved in production or manufacturing of the said units, inclusive of material and labor costs (Colin, 2005).Any typical organization spends huge amount of money in production than in any other type of expense. For this reason, its vital to create production budget that include all production expenditures so as to estimate the future working capital and future effects on inventory and levels. Production budget is an all-inclusive plan that considers all manufacturing works to be done within the period including the amount expenditures to be incurred on these projects. When creating production budget, it requires individuals involved to be accurate with detailed prod uction estimates .This kind of estimates are typically prepared in combination with the title budgets, which must be finished prior to contracting of other project (Horace, et al., 2007). Before production budget is prepared, the management should always review the production period of budget. The major function of production budget is that it calculates approximately different costs involved in production or manufacturing of products including the cost of materials and labor. When calculating the total production needs, an organization adds anticipated sales to ending inventory and deducts the commencement of inventory from that sum. Total production= (projected sales) + (ending inventory) (starting inventory). Direct materials usage budget Direct material budget refers to analytical plan that shows how much materials would be required in manufacturing or production and the amount of material required to meet the production needs. Its usually prepared after calculation of production needs or requirements. Materials budgeting show the amount of raw material to be purchased in order to accomplish production requirements and the necessary amount to provide adequate inventories. Preparation of this kind of budget constitutes the organizational overall use of material requirements planning (MRP).This organization tool help manage inventories and materials, and ensures the required materials are available in the right quality and quantity and at the required time to meet the production needs of the company. Direct materials budget regularly go along with a schedule of anticipated cash payouts for raw materials and this plan is required for the preparation of the overall cash budget. Expenditures for materials include the cost of purchases of purchases the present budget period. Direct material budget is mostly constructed to determine the amount and cost of any additional materials needed to fulfill the anticipated production levels. Most organizations depicts this in two tables, where the first table shows the number of units to be purchased and the total cost for those purchases while the second table shows a plan of the projected distributions of cash to suppliers of materials. The formula for the computation of materials purchases is given by:- Purchase costs = (Materials Purchase Costs Unit of Materials to Be Purchased) X (Unit Price). Most successful organizations uses the planning and control of a direct-materials budget in order to determine the level of competence in their cargo space, inventory system success and to appraise the capacity of dealers to supply raw materials in the estimates and qualities that are required, and plan material purchases in relation with movement of funds into the organization (Livingstone Leslie, 1994). Direct materials purchase budget Production budget provide necessary information for determining the projected amount of direct materials that ought to be purchased.   Simply by multiplying these amounts with the anticipated costs of purchase price, gives the total costs of materials to be purchased. The major function of direct material purchases budget, is that it provides the essential framework to plan and schedule cash payments for direct materials (Peter McLaney, 1997).This budget also critically reveals the companys planned end of the fiscal year inventory .this value is very important in cost accounting techniques because it a vital component in preparation of the budgeted year ending balance sheet. For effective implementation, the direct purchases budget should be incorporated with the production budget to make sure any level of production is not interrupted during the period of production. This budget tends to estimate the quantity of materials to be purchased in order to promote the budgeted production level and keep desired inventory levels. Direct materials to be purchased are given by:- Materials to be purchased = (materials required for production) + (desired ending materials inventory) (estimated beginning materials inventory) (Horace, et al., 2007). Direct labor budget Definitively, direct labor budget refers to a fixed Schedule for anticipated labor cost. The anticipated labor costs is chiefly reliant on projected volume of production or production budget. The labor needs are dependent on production volume multiplied by direct labor-hours per unit. The derived product is then multiplied by direct labor cost per hour to achieve the exact budgeted direct labor costs. This budget is created from the production budget where direct labor needs are computed to make the management know whether there is sufficient labor time to fulfill the budgeted manufacturing requirements. This advance knowledge helps the management in to develop plans to regulate labor force when adverse situations occur (Livingstone Leslie, 1994). Organizations that fail to budget well always face the risk of having labor shortages or increases in unwarranted times. This kind of unpredictable often leads to inconsistent labor policies that contribute to insecurity, low workers moral e, and low productivity. Direct materials budget is used in an organization to illustrate the amount and cost of direct materials to be purchased. It also provides the foundation for preparation of direct labor cost budget (Colin, 2005).Most organizations give this budget in terms of the number of units and the total costs. Labor hours are displayed using parameters like the type of operation, workers used, and the overall cost centers involved. Total direct labor cost is given by:- Total direct labor cost = (Expected production) + (direct labor hour per unit) + (direct labor cost per hour) Factory overhead budget In cost accounting, factory overhead budget is referred to as a to-do list of all anticipated manufacturing or production costs apart from for costs related to direct material and labor. Factory overhead include items like indirect material and labor, cost of insurance, rent and rates Factory overhead are usually variable or fixed, or a blend of the two. The major function for this schedule is that it critically analyzes all the anticipated production costs for the specific period of time. Factory overhead budget does not include miscellaneous expenses incurred in marketing and administration. These expenses are considered miscellaneous because they are not involved in the production process. As mentioned earlier, production overhead costs determine the total production factory overhead costs and also determine the manufacturing overhead cost per unit. The overall overhead costs include the costs of materials required to make the finished product, direct labor costs needed to produce one unit and the factory expenses required to create one finished unit. The summation of the three costs gives the manufacturer a rough idea of the cost required to produce one unit or finished product (Horace, et al., 2007). Selling and administration budget Selling and administrative expense budget refers to a schedule of budgeted expenses for other areas rather than manufacturing. In organizations this type of budget consists of assemblage of many and individual budgets that are forwarded by various departments. It provides a detailed plan involving all the companys operating expenses, other than the ones involved in production. The said expenses are required in maximum in order to maintain the sales and organization overall operations for a given period of time (Peter McLaney, 1997). This comprehensive financial plan is analytically used by the management to plan and control the day-to-day running of business affairs and activities. In this budget the organization gives details of the amount of money it projects to spend in support of manufacturing or production and sales efforts to be taken. Selling and administrative expense budget consists of employees salaries and benefits, office supplies and expenses; expenses sustaining admini stration, taxes, and any other professional services (Livingstone Leslie, 1994).Normally, these expenses differ little for changes in the volume of production which fall within the period of budget. As a result, the selling and administrative budget is always a fixed budget. Cash Budget Cash budget is definitively referred to as an evaluation of cash outflows and inflows for an organization for a  given period of time. They are mostly used to appraise the performance of an organization and check whether it has adequate cash to accomplish the overall regular operations of a company. The budget is also used to check whether funds are being used as per laid down guidelines. The cash budget shows the companys liquidity position and shows the capability of an organization to meet it goals and objectives. Even though profits promote liquidity, they do not have a high relationship. This budget assists the management in keeping proper cash balances that relates with needs and objectives of the organization. It also helps the management to plan usage of cash where by it avoids cash fro lying idle and prevents possible funds shortages. most budgets consists of four sections that include receipts section, disbursement section, cash surplus section and finally the financing s ection which gives details of payments and borrowings expected during the budget period (Horace, et al., 2007). A budget properly prepared shows how funds flows in and out of the organizations and indentify any loopholes that may slow organization productivity. The cash budget also determines the organization future ability to pay expenses, loans and as well as debts. Banks and other financial institutions grant loans to organizations that have effective liquidity ratio and proper systematic cash plan. Similarly, organizations that function on a casual basis are able to borrow more funds at unfortunate times (Colin, 2005).Cash budgets are commonly given by:- Budgeted Cash Available = (Beginning Cash Balance) + (Budgeted Cash Collections) Conclusion Therefore, for any organization, Budgeting involves the process of controlling and planning the overall activities of a company. It analytically covers precise details of management, sales, marketing, operations, and finance, and thereby provides the management effective guidelines for future performance. Through the concept of budgeting, the management is also able to verify the most profitable use of its limited resources and also it increases the organization ability to deploy resources effectively. In conclusion, its imperative for any organization to trade effectively and efficiently without proper budgeting skills. Its important for individuals and organizations to build budgets to ensure proper movements of resources. References Adams, R., et al. (2008). Self-review for  higher  education  institutions. Melbourne: Australian Universities Quality Agency. Banham, R. Better Budgets. Journal of Accountancy, vol.2, no.1, 2000, pp.32 55. Colin, D. (2005). Management and Cost Accounting. 4th ed. New York: Thomson Business Press. Horace, R, Charles, E., P., Billie, M, (2007). Accounting Principles and Applications. 5th ed. New York: McGraw-Hill. Livingstone, Leslie, J. (1994). The Portable MBA in Finance and Accounting. New York: Wiley. Peter, A., McLaney, E. (1997). Accounting and Finance for Non-Specialists. New York: Prentice Hall. Question Two Budgeting and its functions Introduction Budgeting refers to the process of predicting or forecasting the organization incomes and expenses for a given period of time. Budgeting depicts the entire process of analyzing and planning using a budget. Since budgets are vital tools for management and planning, the process of budgeting generally affects all types of organizations regardless of their size and composition. Many organizations participate in budgeting process with the view of determining the most cost effective and efficient strategies of making profits and intensifying its capital and asset base. I budgeting is vital in an organization in that it provide measurements that help the organization management in planning and setting of goals and objectives. Effective budgeting assists an organization to forecast future performances and productivity. They make available a feasibility analysis that help an organization create an effective business model; identify required resource and capital requirements. Budgeting at times also helps in finding funding. Budgeting guides an organization to use its scarce resources in a way that exploits the existing business opportunities well. Good budgeting concepts integrate efficient business judgment and help the management to make decisions regarding the overall performance of the company. In budgeting, an organization typically develop long-term and short-term plans that assist in implementation of its policies and even though its expensive and time consuming, it increases awareness of costs and coordination of activities channeled towards achievement of company goals and meet its objective, and to measure up to standards set (Iain, 2003). Functions of budgeting For any individual or organization with the yearning for financial freedom, the most significant thing they can do is to appreciate the fundamental functions of budgeting. Generally without figuring what one owns and spends it would be impossible to make changes in ones spending habits. With the use of adequate budgeting schedule, it acts as a tool that assist individuals and organizations track areas where changes can be done to improve monetary situation. Budgets serve a number of useful purposes that includes planning, coordinating, communicating, motivating, controlling and evaluating (Rubin Irene, 1997). Planning Generally, a budget is a plan for the operations of a company for a given period of time. As a planning tool, budgets are vested with the sole function of determining an organizational programs and objectives .They tend to evaluate available alternatives as a way of achieving its goals and objectives. Planning also involves prioritizing where the most beneficial projects are put forward first and the less beneficial ones follow suit. In all financing activities, budgeting is the core function. Proper budget makes planning easier because it allows people to know which direction the company is following and what business activities it plans to engage in, in the future. Budget planning involves discovering and looking for sources of revenue and expenses, with the intention of meeting personal or organizational goals and objectives (Downes Goodman, 2006). Planning as the primary function of budgeting, it makes sure there is savings after the funds have been allocated for spending. Organ izations that plan and use effective budgeting strategies, they are ensured of successful management of their expenses and savings hence they are able to secure better investments in the future. The major advantages of budget planning are that they put checks and balances at specific points to prevent overspending I future at various levels, also they assist the management of an organization to take account of any unexpected need or requirements for funds. Though beneficial, planning as a function of budgeting has few shortcomings that include, it affects the quality of life and productivity of people and organizations especially in situations where there is excessive emphasis on savings. Also when the budget is planned to rigid, devotion to it tends to become a problem and fulfillment of organizational goals and objectives becomes a problem (Brookson, 2000). Coordinating In order an organization to properly grow and develop, the management needs to know what is happening within the company and have an unambiguous idea of what they expect in the future. Coordination as a component of budgeting has fundamental objectives that are important to the management. The act of Coordination makes budgets from various specific departments to work together with sole function of meeting the organization goals and objectives. The way budget are constructed is very vital including the figures it carries. The entire process of putting budget together involves correction of data regarding the business and the present and future needs of the company (Iain, 2003). Coordination of activities makes different individuals to participate in the making of budget where each of them contributes his or her knowledge to the areas of their expertise. In the process, employees learn from each other and this promotes the concept of teamwork and working together. Diverse units found in the company should coordinate different works they do. Communicating Budgets act as communication tools in that they allow individuals and management of organizations to pass information regarding the goals and objectives of the company. The management is able to promote goal congruence that allows the companys limited resources to be coordinated and channeled to key areas. Budgeting process gives organization opportunities communicate and this allows them to accomplish their goals, and hence gives them chances scrutinize those achievements as well (Rubin Irene, 1997). Communication being a core purpose of budgeting provides information that is significant in the entire business strategic planning. The communication between the management and employees helps establish a mutual understanding that is geared towards achieving the companys goals and objectives. Also different units in the company must communicate with each other during budget making process in order to effectively and efficiently coordinate their plans and efforts. Motivating Effective Budgeting and budgets allow an organization to motivate its workers by involving them in the budget making process. This concept of giving them a chance to make organizational decisions makes them feel valued and appreciated, and they respond by working harder with the sole aim of meeting the goals and objectives they set in the budget. Even if top-down budgeting technique does not realize this objective effectively, participative budgeting can be very encouraging and motivating. Budgeting can be an effective tool in promoting teamwork in places of work though many people and businesses dont realize it. Since the employees know the companys performance and productivity, they tend to channel all their effort in adhering to budgetary policies and work extra harder to make sure the companys goals are met (Sullivan, Arthur Steven, 2003). Controlling Budgetary control involves deliberate actions that are performed analytically with the guidance of a budget plan. Budget control involves the use of budget plan to control expenses with the aim of maximizing accountability. This purpose is mostly connected with line-item budgets. Technically once the budget is created; it acts as a planning tool for the organization operations. Management has power to use up funds within the set budget and to generate revenues within the specified margin of the budget. These Budgets are scrutinized regularly to countercheck variations and to establish whether the company is moving on the right target. If the company performance and productivity does not meet the requirements of the budget, immediate action is always taken to adjust its activities. The general aspect of budgeting allows an organization to control costs and avoid things not budgeted to be done. Proper budgets also give organizations a benchmark from which they evaluate the companys per formance. Control involves monitoring, and involves comparison of different informations to a given standard from where it is used to make corrective actions (Brookson, 2000). Evaluating The aspects of budgetary control are much valued and appreciated in an organization since they help an organization to evaluate and monitor team and organizational performance and provides the management of the organization with a clear idea of the company financial position and makes information and data available on which they base their action. Budgets at times are used as a tool of management, which reward and punish managers and their employees and also they are used as a basis for modifying future plans and budgets (Iain, 2003). One way to evaluate the management and employees performance is by comparing the company budget and the overall actual performance. Though an important concept of business, budgeting can cause massive problems in parts of workers especially in situations where they are not involved, and also where their jobs are dependent on meeting certain organizational goals and objectives established by the budgets. This happens in organizations that concentrate so much on evaluation purposes of budgeting and those organizations that conduct top-down budget process, rather than the bottom -up or participative one. Effective evaluation and monitoring of employees and the management as a whole, improves the efficiency and effectiveness of the company products and services and makes them competitive in the global scene (Rubin Irene, 1997) Conclusion Budgeting always form an integral part in our society. Its ideal concepts require individuals and companies to look ahead and sanctify future goals. Budgeting involves the process of controlling and planning the overall activities of a company. It analytically covers precise details of management, sales, marketing, operations, and finance, and thereby provides the management effective guidelines for future performance. Budgeting depicts the entire process of analyzing and planning using a budget. Since budgets are vital tools for management and planning, the process of budgeting generally affects all types of organizations regardless of their size and composition. Many organizations participate in budgeting process with the view of determining the most cost effective and efficient strategies of making profits and intensifying its capital and asset base. Budgeting is vital in an organization in that it provide measurements that help the organization management in planning and setting of goals and objectives. Through the concept of budgeting, the management is also able to verify the most profitable use of its limited resources and also it increases the organization ability to deploy resources effectively. In conclusion, its imperative for any organization to trade effectively and efficiently without proper budgeting skills (Budgeting is vital in an organization in that it provide measurements, 2009). Its important for individuals and organizations to build budgets to ensure proper movements of resources.

Religious Controversy During the Time of Karl Marx Essay -- Karl Marx

Religious Controversy During the Time of Karl Marx Religion in Europe before and during 1848, the year the Communist Manifesto was written, was full of trials and tribulations. This is not a new thing for religion, ever since the creation of religion there has been problems. Religion is the one uncertainty that has caused disputes even wars in the past and in the present. Religion is discussed briefly in the Communist Manifesto. However, There is enough content about religion to see Karl Marx’s views on the matter but he does not go into depth on those views. Religion around the time of the Communist Manifesto was very unstable; two events prior to this time that contributed to this instability are the Separation of Christianity into Eastern Orthodox and Roman Catholic, and the Protestant reformations that took place. One of the most significant turning points in the history of European religion was the separation of Christianity into western and eastern religions. The Western Church became the Roman Catholic Church while the Eastern Church became the Eastern Orthodox Church. There was no formal split, the bishops of each church recognize each other as being genuinely Christian just a little odd in their beliefs. The Great Schism shows the difference between the two religions, and they are not all theological. One difference is that Eastern Orthodox priests are allowed to be married. Only monks in the Eastern Orthodox Church must remain celibate. This differs from the Roman Catholic Church where all priest must be single and chaste. [1] A major reason for the Schism was lack of communication. The two Churches grew so far apart in their mindsets and attitudes they could no longer understand each other. They... ...ring the time of the Communist Manifesto. Notes 1. Roger E. Olsen, The Story of Christian Theology, (Downers Grove: InterVarsity press) 290-91. 2. John H. Smith, The Great Schism, (New York: Weybright And Talley) 236-39. 3. Olsen, 291. 4. Alister E. McGrath, Reformation of thought, 2nd ed. (Oxford: Blackwell, 1993) 2-12. 5. McGrath, 2-3. 6. Discovery and Reformation, 1996,

Five Goals of Punishment Essay

The five traditional goals of punishment are the following retribution, deterrence, rehabilitation, restoration and incapacitation. Each of these punishments reflects features of criminal punishment. In the retribution goal the punishment is imposed by a sentencing judge. It is intentionally given as way to get back at the offender and offer some closure to the victim. The offender is given notice and an attorney is made available. The punishment to the offense is thought to be equal to the offense. Punishment is imposed to the offender in the form of a fine, imprisonment or probation. As a result the offender can spend a good part of their life in prison. Penalties are not sought for their own sake, because this is not the era of retribution; rather they are meant to be corrective by being conducive either to the reform of the sinner or to the good of society, which becomes more peaceful through the punishment of sinners (Mahoney, 2007). Deterrence is used as a tool to prevent others from committing similar crimes. The sentencing judge overemphasized protection of the public, denunciation and deterrence (Thomas, 2007). In this case the judge will imposed sentence and make it clear for others to see that if they do the crime, they will also have to do the time. The principal sentencing purpose in vigilante justice cases like this must be general deterrence. While the prisoner may have learned his lesson, other people out there need to learn the lesson that the justice system is the proper forum for people taking responsibility for what they have done† (Herald, 2007). Punishment will for the most part be equitable to others who committed. It is not imposed on the person who committed the crime it is aim to others who are thinking on committing a similar crime. The Rehabilitations goal is to reform the criminal offender the punishment is imposed by a judge who believes this person can be rehabilitated. The idea behind rehabilitation programs that impact on criminals live in positive ways. (For example) they have residential programs that help to shelter runaways and spend time turning their lives around. In terms of issues, whatever crime they committed, the intake screener has to evaluate it  properly (Hoping to, 2008). Punishment is imposed on the offender as an opportunity to turn their life around. In this case the punishment can provide a pleasant result if successful. The Restoration goal is to make the offender and the victim whole again. The punishment is imposed by a sentencing judge. The punishment is imposed according to the offense in most cases it consists of fines, restitution and community service. This program involves a two-pronged approach: law-enforcement agencies and prosecutors cooperate in â€Å"weeding out† violent criminals, and public agencies and community-based private organizations collaborate to â€Å"seed† human services and restoration programs (Kay, 2008). The punishment is imposed to the offender in some cases they are order to pay installments to the victim. In this case the punishment can result unpleasant depending on the attitude of the offender. The incapacitation goal is to prevent the offender from committing future offenses. By incarcerating the offender they reduce the likelihood of a reoccurring offense. Punishment is imposed on the offender who committed the criminal offense. Jail or prison definitely provides an unpleasant consequence. Refereence Herald, S. (2007). Prison sentence for Fairlie man :[2 Edition]. Timaru Herald,p. 5. Retrieved from ProQuest Newsstand database. HOPING TO TURN LIVES AROUND Series: TIMES STAFF WRITER :[SOUTH PINELLAS Edition]. (2008). St. Petersburg Times,p. 3B. Retrieved from Business Dateline databaseKay, L. (2008). JPD harvesting fruits of labor. McClatchy – Tribune Business News. Retrieved from Business Dateline database. Mahoney, J (2007). Putting the death penalty to rest ; How religion shapes our opposition to capital punishment. The Record,,p. O01. Retrieved from Business Dateline databaseThomas, M (2007). Reduced sentence for man behind string of robberies :[Final Edition]. Coquitlam Now,p. 10. Retrieved from Canadian Newsstand Core database.

The Cask Of Amontillado, By Edgar Allen Poe - 1110 Words

Often main characters lead to wrongful accusations and rash decisions. It serves as a metaphor to reality, where constant misjudgment of peers occurs. Disguises and changes of clothing are central to plots such as Harry Potter and the Philosopher’s Stone, The Mysterious Affairs at Styles, and The Cask of Amontillado. In JK Rowling’s Harry Potter and the Philosopher’s Stone, Quirrell a professor at Hogwarts disguises himself as a harmless individual while working for Voldemort. In the Mysterious Affairs at Styles by Agatha Christie, Emily Inglethorp is killed by her deceptive friend Evelyn Howard. The Cask of Amontillado, by Edgar Allen Poe, the narrator Montresor is seeking revenge and fakes the role of a loyal servant. These texts demonstrate how easily characters trust based on physical appearance. In Harry Potter and the Philosopher’s Stone, Quirrell, a professor at Hogwarts, hides behind false pretenses. He is hired by professor Dumbledore to teach defense against the dark arts. As Harry begins his first year at Hogwarts he begins to find himself in troublesome situations. Thus, leads Harry and his peers to learn about the stone that possesses the power to bring back Voldemort. They believe that someone in the castle is after it. However they have no suspicion of Quirrell’s involvement. His stammering speech portrays him as very timid man. The narrator sympathizes for him. Quirrell’s deceptive personality misleads Harry and the readers that Quirrell has nothing to doShow MoreRelatedThe Cask Of Amontillado By Edgar Allen Poe992 Words   |  4 PagesEdgar Allen Poe had many pieces of literature, but one in particular â€Å"The Cask of Amontillado† reflected his personality. It is a short story that can be read easily, and can take on many ironies. The several ironies can point to the fact that Poe himself was implanted into the story as he was a mysterious man. 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Montresor uses Fortunato’s strengthens and turns them intoRead MoreThe Cask Of Amontillado By Edgar Allen Poe851 Words   |  4 Pagesabout â€Å"The Cask of Amontillado† Do hate someone, but act like they are your best friend to get something that you want from them? Edgar Allen Poe does in his story â€Å"The Cask of Amontillado† as he uses Montresor to tell Fortunato’s journey to catacombs and how he â€Å"conceives and executes an ingenious plan... for revenging† Fortunato (Gruesser 129). In â€Å"The cask of Amontillado† Poe uses tone, plot devices, and the setting to present the theme of appearances masking reality. To begin, Poe uses one toRead MoreThe Cask Of Amontillado By Edgar Allen Poe1025 Words   |  5 PagesJared Mourning English II Prof. Platt Thursday, March 3, 2016 Fortunato’s Misfortune In â€Å"The Cask of Amontillado,† Edgar Allen Poe issues a warning that even your closest friends can stab you in the back when you insult them in the right way. Poe perfectly portrays the way someone you think is your best friend could just as well be your biggest enemy. In â€Å"The Cask of Amontillado† Edgar Allen Poe uses Montresor’s point of view, plot, and symbolism to convey the cold, merciless man who is MontresorRead More`` Cask Of Amontillado `` By Edgar Allen Poe1505 Words   |  7 PagesEdgar Allen Poe was a writer who sculpted every detail to create his desired â€Å"theme†. His short stories are mostly representing the murder of a character. The murderer, who is the narrator, explains the plan for the murder. The narrator destroys the humans around him through his destructive mind. The reason for the murder is revenge and hatred. In â€Å"Cask of Amontillado† and â€Å"The Tell-Tale Heart† Poe utilized â€Å"unreliable na rrators,† he even created similarities between murder and victim to establishRead MoreThe Cask Of Amontillado By Edgar Allen Poe1492 Words   |  6 Pages McMullen 531-06 1 September 2014 Summer Reading The Cask of Amontillado In The Cask of Amontillado, by Edgar Allen Poe, Montressor is able to successfully manipulate Fortunato s arrogance and pride and use it against him as revenge. Montressor knows that Fortunato has a love for wine. Montressor tells Fortunato that he may have acquired Amontillado, a very nice wine. Montressor is not quite sure if the wine is Amontillado, but since Fotunato appears to be occupied Montressor saysRead MoreThe Cask Of Amontillado By Edgar Allen Poe1723 Words   |  7 Pages Were Montresor’s action in The Cask of Amontillado justified? Is killing someone justifiable? In Edgar Allen Poe’s short story The Cask of Amontillado that question is one that could be asked. The short story is about a man named Montresor and his quest to get revenge on his foe Fourtando who has apparently insulted Montresor. Around the time of the carnival season Montresor leaves his house to go find Fourtando and get his revenge he tells none of his servants toRead MoreThe Cask Of Amontillado, By Edgar Allen Poe884 Words   |  4 PagesIn â€Å"The Cask of Amontillado,† by Edgar Allen Poe, one finds the horror throughout its pages. The ideas of unexplained revenge and images of scenes only getting darker and colder cause one to have feelings of dread and disbelief. The protagonist, Montresor, has waited fifty years to tell his story, and one has to question the reliability of what he is saying. Questions of true justice and the power of an insult arise, only magnifying those ideas of horror. In â€Å"The Cask of Amontillado ,† one sees a