Writing a Five Paragraph Essay - The Right Topics List is Essential For Creating an Effective Essay

Composing a Five Paragraph Essay - The Right Topics List is Essential For Creating an Effective EssayThe five section paper is a well known approach to compose a piece. It is the principle technique utilized for expositions and it furnishes a paper with an outline that tracks with the conventional structure of sections. In any case, this type of composing isn't without blemishes and numerous individuals have decided to utilize this style and not compose their own work since they don't feel they have sufficient opportunity to make something so definite. This, in any case, is a serious mix-up that can prompt the piece not being composed effectively and your perusers not think that its fascinating enough to keep reading.For any five section exposition to be all around developed, the themes recorded should be extremely clear and can't contain any riddles or take up a lot of the article. There must be an away from of the general reason for the paper. This is finished with a three-section structure. In the main section, it ought to clarify the subject or subject of the paper. It ought to likewise examine the principle issue that the essayist is attempting to comprehend and introduce an answer for that problem.After that, the passages follow arranged by expanding profundity. The subject ought to be the establishment of this first passage, in light of the fact that the presentation will be the most significant. In the subsequent section, the subsequent issue ought to be introduced, with the third passage managing the arrangement that was found to that issue. Also, finally, there ought to be an end and presentation toward the finish of the essay.In request to see how to make a five-section article that can stick out, you have to take a gander at the manner in which the points list is organized in the main passage. You have to ensure that the subjects are exceptionally clear and the passages of your paper can start to stream normally after that.In the primary section, yo u have to set the topic or subject of the paper as the subject of the points list. You need to ensure that the topics that are sketched out are straightforward and simple to recall. You don't need them to be unreasonably intricate for your crowd, however you would prefer not to place a lot of data in your layout either. Simply adhere to the fundamentals.After that, you should begin your subsequent section by talking about the topic or subject of the paper according to the issues you are attempting to explain. For this, you can utilize what is known as a 'closefisted sentence.' This implies you'll just present a few sentences toward the start of the section, two or three sentences in the center and three sentences toward the end. You would then be able to present the arrangement in your third section and keep utilizing a similar stating in your fourth passage. Toward the finish of the section, you should wrap things up with a closing passage that clarifies that the piece is finished and connections to the understudy's website.In expansion to that, you have to ensure that your passages are extremely convincing and that your perusers can keep on perusing effectively considerably in the wake of understanding them. That is the place you'll require a decent subject rundown since it will assist perusers with finding their way through your exposition. Be that as it may, you would prefer not to give them an excessive amount of data, or the paper won't be worth reading.In short, the five section exposition points list is exceptionally basic on the off chance that you need to be effective at composing a five passage article. Be that as it may, your theme list isn't sufficient to make an elegantly composed article that is as clear and all around organized as your subjects seem to be.

An Argumentative Essay: What Makes It Strong?

<h1>An Argumentative Essay: What Makes It Strong?</h1><p>Writing a contentious paper on King Lear is simpler in the event that you have a decent handle of the content. In any case, how would you realize that you have it right? The vast majority rush to bounce into the book and dole out a style dependent on their very own understanding, and this can prompt error.</p><p></p><p>When it comes to composing a factious article, you have to thoroughly consider of the case and break the repetitiveness. Attempt to gain from Shakespeare's style, yet recollect that his plays were composed for a particular crowd. At the end of the day, you ought to have the option to decipher his work in a manner that is justifiable by Shakespearean audiences.</p><p></p><p>King Lear, which was composed around 1580, is a catastrophe. Shakespeare's language is unreasonably intricate for most non-Shakespeareans, and in case you're wanting to compose a pugnacious paper, you may end up bewildered. For example, utilizing the wrong pronouns to portray characters in the play can be a significant lurching block.</p><p></p><p>In certainty, in case you're not cautious, even a dark play like Lear can become confounding as a result of off base pronoun use. On the off chance that you need to maintain a strategic distance from issue with this one, attempt to compose with an eye towards the peruser's capacity to comprehend what they're perusing. Play with word blends and take a gander at your own composition to check whether you're making mistakes.</p><p></p><p>Case contemplates are another significant part of composing a contentious article. A contextual analysis is a short article that lets the understudy to dissect a circumstance as though they were playing out an activity. It's acceptable practice to compose this kind of paper. Consider all the conceivable outcomes of how the characters wou ld respond in the distinctive scenarios.</p><p></p><p>There are a few different ways to apply a contextual analysis to the play. Understudies can utilize a circumstance from the play and spot it into a more extensive setting. They can likewise re-compose a scene to improve it fit to a case study.</p><p></p><p>In reality, individuals do things all the time that are not unequivocally portrayed in the content. These are called 'stunning occurrences.' Think about something strange that you've seen in the past that you wouldn't usually have thought of. Attempt to consider it to be a stunning episode that changed your perception.</p><p></p><p>That's only one approach to make an incredible model. Utilizing a comparable technique when considering significant occasions or individuals can prompt progressively complex examination, and make it simpler to compose a pugnacious paper. Remember that a contentious exposition sho uld be perused as one sound piece.</p>

The Benefits of Writing the Sample of an Autobiographical Essay

<h1>The Benefits of Writing the Sample of an Autobiographical Essay</h1><p>When composing an example of a personal exposition, most understudies feel uncomfortable with the part where they should expound on themselves. The main occasions when this happens is the point at which they approach an expert author for the guidance that they are requiring and the essayist educates them not to compose concerning themselves. This is the motivation behind why they are frightened of composing the example of a personal essay.</p><p></p><p>Biography, collection of memoirs and journal are not only three words. The term has been utilized diversely relying upon the motivations behind the essayist. The present scholars who need to compose the example of a personal paper must comprehend what to compose and what not to compose about.</p><p></p><p>Writing about yourself might be troublesome and startling however it is likewise an activity that is important for your advancement as an essayist. You will have the option to improve in your aptitudes and skill to expound on yourself in the event that you realize what to expound on. Expounding on yourself will assist you with conquering your feelings of trepidation that you may have when expounding on another person. It will likewise assist you with evading self centeredness and sadness that may happen during the procedure of writing.</p><p></p><p>Writers feel frightful and hesitant during the way toward composing since they don't have a clue what to compose. They are not sure and they can not expound regarding their matters. This is the reason they feel uncomfortable and befuddled with respect to what to expound on. For this situation, you will have the option to think of the example of a personal paper that you have to compose in the event that you comprehend what to compose about.</p><p></p><p>There are a few examples of s elf-portraying articles that can cause you to feel anxious and frightened however they are not scaring. For instance, there are a couple of tests of personal papers that you may discover in books that you can peruse. These examples of collection of memoirs can likewise be found in magazines. In spite of the fact that these examples are utilized to control essayists to compose their own collections of memoirs, they can likewise help you during the time spent composing the example of an autobiography.</p><p></p><p>The tests of personal history can likewise be discovered on the web, yet this doesn't imply that all examples are the equivalent. Some may incorporate pictures or draws of the subject that are extremely useful to the author. Some are even written, all things considered, circumstances so you can perceive how the author writes.</p><p></p><p>If you don't know what to compose, you can look at books that you can discover in book sho ps and libraries on the subject of collection of memoirs. You can likewise locate something very similar in magazines that give data regarding the matter. You can likewise peruse the Internet for the equivalent thing.</p><p></p><p>Writing about yourself won't cause you to feel good and it is additionally hard to compose. It resembles writing in your own language or from your own viewpoint. Be that as it may, the advantages that you get from composing the example of a personal history is far more noteworthy than anything you can discover in the books that you can peruse. There are such huge numbers of advantages that you will get from composing the example of a personal history that you will feel glad when you finish the example of an autobiography.</p>

Short Article Reveals the Undeniable Facts About Composition Research Paper Topics Ketogenic and How It Can Affect You

<h1> Short Article Reveals the Undeniable Facts About Composition Research Paper Topics Ketogenic and How It Can Affect You </h1> <p>The ridiculous feature of the ketogenic diet is it can really be difficult to keep up. For individuals that are out to drop some weight, picking an extreme eating regimen can be burdening, and can make extra difficulties as restricted assistance. Clinging to a keto diet can be troublesome without the reasonable direction or perception. The standard ketogenic diet contains 8090% fat, with starch and protein including the remainder of the eating regimen sythesis. </p> <p>Thus, a ketogenic diet is a great controller of the human body's calorie admission and imitates the effect of starvation inside the body. In the same way as other anticonvulsant drugs, it adversy affects bone wellbeing. It is a clinical sustenance treatment that includes members from different controls. It is determined by a dietitian for every kid. </p> <p>Some of the best research paper presentation tests fuse essential assets supporting the contention or research of the issue. In the event that you choose to get an exploration paper from our site, you'll get a wide collection of focal points. Try not to be frightened to tap the request on the off chance that you require only the ideal research paper. Composing an exploration paper on chemical imbalance might be remunerating challenge at whatever point you have the perfect assets. </p> <p>For this explanation, you may need to search for good themes for secondary school inquire about papers on the net. Which point you choose could help decide the whole creative cycle, the exploration, notwithstanding the graduate you will get. Also, furthermore, it is indispensable to begin on composing new research papers when all around rested and in an extraordinary soul. Numerous understudies scan for an exploration paper test that would help them recorded as a hard copy look i nto paper model themselves, however neglect to find a top quality bit of composing. </p> <p>Be brisk to fulfill our English research paper points for secondary school so you'll complete your paper reliably. To move toward the paper with at any rate nervousness, you should choose a point that you're feeling great expounding on, and one which you're certain you may get a handle on the proper grant on. At the point when you realize the perfect spot to turn, you will be in a spot to begin an exploration paper easily. On the off chance that an instructor doesn't dole out a specific research paper theme, it for the most part implies you may build up your own thought. </p> <p>The wellsprings of the paper, along with the content, should be twofold separated. The reaction paper design is very essential to make your reaction paper precise and to satisfy scholarly composing requests. The major research paper group is given beneath. APA group for inquire about paper composing is normally utilized for the subject of sociologies like brain research and friends contemplates. </p> <p>You should compose a fabulous research paper, and the point you've picked must be completely evolved. Picking great useful paper points is basic in the event that you see how to approach doing it. Affable enquiry concerning the value of the point the person in question considering may address the issue. Picking one of our recommended themes will permit you to begin composing a flourishing exploration paper.</p> <h2> A History of Composition Research Paper Topics Ketogenic Refuted</h2> <p>With the present logical information and research accessible, it is currently obvious that the Ketogenic Diet gives an assortment of advantages, but at the same time it's a safe and trustworthy eating routine which might be followed for a significant long time. You simply should be sufficiently brilliant to forestall sites that request an excessive amount of data. It has the ability to amend deserts in Stage-I result and include convincing subtleties with the refineme nt approach. </p> <p>In a few cases, a ketogenic diet is obviously superior to current anticonvulsants (25). It could be a fascinating choice to treat certain conditions, and may quicken weight reduction. It has been found to have antiepileptogenic properties in rodents. It might be a fruitful treatment for a few uncommon metabolic infections. </p>

Essay Samples Website - Where to Find Good Ones

<h1>Essay Samples Website - Where to Find Good Ones</h1><p>People have been looking for a decent paper tests site where they can without much of a stretch locate the best exposition guides to utilize. Most of them appear to be hard to find, and that is the thing that makes them so disappointing to utilize. Here is some data about the best places online that will permit you to get the best sources online to use.</p><p></p><p>The first thing you ought to do is to choose whether you are going to take a gander at the real webpage or not. On the off chance that you're searching for an exposition tests site, at that point you have to discover one with genuine individuals behind it. On the off chance that you simply need a rundown of test articles, at that point you'll have the real site to look. That is a significant differentiation to make in light of the fact that the data from one webpage might be not quite the same as the other.</p><p& gt;</p><p>The thing that you ought to consider while scanning for an exposition tests site is what number of various points they spread. Various journalists can think of various papers, and along these lines they can have various subjects. In the event that you just need to peruse a few models, at that point you don't need to look any farther than the models on the site. Notwithstanding, on the off chance that you need to compose your own paper, at that point you should look at the example papers and perceive the amount increasingly imaginative you can get them to be.</p><p></p><p>You ought to likewise think about the nature of the composing administration you are taking a gander at. A portion of the sites offer more accommodating assets than others, and you can look at which ones offer the best in helping you compose a superior article. You ought to have the option to discover sites that offer you models that are of a high caliber, however you ma y discover a few sites that give just a couple of models that might be of a low quality.</p><p></p><p>Another interesting point is to what extent the composing administration has been near. A few sites can be excessively old, and they might not have refreshed as regularly as more current sites. They can now and then become obsolete and give obsolete materials that will no longer work to assist you with composing your exposition. Search for destinations that are in activity longer, as you can spare a great deal of time by utilizing more established assets than those that are new locales and haven't been around as long.</p><p></p><p>There are a few assets accessible online to assist you with finding the best article tests site to utilize. A significant advance to take when discovering one is to look for test expositions previously, as this will give you a smart thought of what works and what doesn't. The web has truly made it simpler to use for this reason, and you shouldn't have any issues finding one of these locales that will assist you with finding the best composing test asset to use.</p><p></p><p>When you are scanning for an exposition tests site, recollect that you are attempting to get a wellspring of articles that are of a high caliber and assist you with composing your paper. It is typically suggested that you compose your own article, so it is dependent upon you to choose which assets you need to utilize. One thing you ought to consider while picking a composing administration is the quantity of articles they have given throughout the years. In the event that they are reliably giving expositions to an enormous number of understudies, at that point they are probably going to give great results.</p><p></p><p>The most ideal approach to utilize an article tests site is to get one with the best expectations and attempt to discover a composing administration that has composed extremely excellent papers previously. The measure of training that the scholars have utilized throughout the years will imply that the articles they give will be of a high caliber. That implies that you will get an excellent source to assist you with composing a decent article for your last project.</p>

The Traditional Architectural Style in the Early 19th...

In this essay I am aim to explore Pugin’s dissent from tradition through his ideas, inspiration, and his most important works and their meaning. To dissent from tradition is to defy a stultifying tradition or convention, which leads to new, daring styles (Richardson, McKellar, Woods, 2008, p.109). The ‘traditional’ architectural style in the early 19th Century, in Great Britain was classicism, inspired by ancient Greece and associated with democracy as well as with the French revolution (Richardson, McKellar, Woods, 2008, p. 112). Pugin, called this classical style ‘the new square style’ (Figure 4.7, in Richardson, McKellar, Woods, 2008, p.123) and argued that it lacked authenticity of Great Britain (Richardson, McKellar, Woods, 2008, p.†¦show more content†¦Pugin found his inspiration while travelling to other European countries, particularly in Germany, where the Roman Catholic Church was predominant. (LÃ… ±beck, St Chad’s and Religi ous Art, 2009). ‘Building without teaching and explaining is almost useless’, Pugin stated, to stress out the importance of writing about architecture. In his written works, he strongly attacked the era or Reformation and Protestantism saying that ‘men must learn that the period hitherto called dark and ignorant far excelled our age and wisdom †¦Ã¢â‚¬â„¢ (Pugin, 2003(1842) pp16-17, in Richardson, McKellar, Woods, 2008, p.120) and looked down on the neo-classicism of his time (Figure 4.7, Richardson, McKellar, Woods, 2008, p.123). In his book ‘Contrasts’; he called the current classic style a ‘decay of taste’. In the book, he used plates which contrasted the Middle Ages, 14th and 15th Century, with 19th Century. In one example, he presented the Middle Age chapel in all its glory and with a focus on the beautiful altar, while the 19th Century chapel looks more like a theatre and as though it lacks the spiritual feel (Plate 2.4.7, Illustration book, p. 64). The former one highly resembles the St. Chad’s cathedral that Pugin designed later on in life (Introduction, St Chad’s and Religious Art, 2009). The two styles of chapels also meant different functioning – while the central plan of the Protestant Church put the preacher in the middle and surrounded withShow MoreRelatedVernacular Architecture Identity Essay3577 Words   |  15 Pagesidea of the vernacular - architecture as identity The search for a cogent Australian architectural idiom. The idea of the vernacular is strong in Australian architecture and is often defined in terms of the city and the bush . Central Questions: What is vernacular Architecture? Has there ever been and Australian architecture? Part 1. In search of a critical framework to define Australian Architectural Identity (Is this required?) Vernacular building is a typology which results from a directRead MoreParadise Lost Analysis1996 Words   |  8 Pagesits importance within the history of the illustrated book in Britain, examine the time of its production, describe the artist’s use of technology, technique, materials, and subject and discuss the artist’s lasting contribution. Why is this book of interest and worthy of study? Paradise Lost is considered to be one of the greatest epic poems in the English language and since it was written 350 years ago, it has continued to be of great influence in literature and culture today with its continuingRead MoreRomanticism in English Literature of the Beginning of the 19th Century3718 Words   |  15 Pagesof the 19th Century (The Age of Romanticism) Britain became a large trading empire. The cities grew fast. London remained the largest one. 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For example there could still be sealed rooms in the pyramids of Giza. Usually when people start to researchRead MoreMumbai Mall Culture8581 Words   |  35 Pagesof the traditional marketplace. Modern car-friendly  strip malls  developed from the 1920s, and shopping malls corresponded with the rise of  suburban  living in many parts of the Western World, especially the United States, afterWorld War II. From early on, the design tended to be inward-facing, with malls following theories of how customers could best be enticed in a controlled environment. Similar, the concept of a mall having one or more anchor or big box stores was pioneered early, with individualRead MoreEssay on The History Of Arts And Crafts5478 Words   |  22 PagesIndustrial Revolution all such products were handmade, often in the home. The age of the machine nearly did away with the traditional crafts by fostering mass production. During the mid-19th century, however, a reaction against the machine took place in Great Britain. Called the Arts and Crafts Movement, it urged a new appreciation for decorative, handmade products. The movement did a great deal to bring about todays interest in handi crafts, often as a hobby, for limited production of quality goods. WhetherRead MoreEssay about Summary of History of Graphic Design by Meggs14945 Words   |  60 PagesChapter 1: The Invention of Writing - From the early Paleolithic to the Neolithic period (35,000 BC to 4,000 BC), early Africans and Europeans left paintings in caves, including the Lascaux caves in Southern France. - Early pictures were made for survival and for utilitarian and ritualistic purposes. - Petroglyphs are carved or scratched signs on rock. - These images became symbols for what would be the first spokenlanguage. - Cuneiform – Wedged shaped writing, created in 3000BC. StartedRead MoreOne Significant Change That Has Occurred in the World Between 1900 and 2005. Explain the Impact This Change Has Made on Our Lives and Why It Is an Important Change.163893 Words   |  656 PagesCataloging-in-Publication Data Essays on twentieth century history / edited by Michael Peter Adas for the American Historical Association. p. cm.—(Critical perspectives on the past) Includes bibliographical references. ISBN 978-1-4399-0269-1 (cloth : alk. paper)—ISBN 978-1-4399-0270-7 (paper : alk. paper)—ISBN 978-1-4399-0271-4 (electronic) 1. History, Modern—20th century. 2. Twentieth century. 3. Social history—20th century. 4. World politics—20th century. I. Adas, Michael, 1943– II. American Historical

How to Avoid Paying Too Much For Cheap Custom Writing Services

<h1>How to Avoid Paying Too Much For Cheap Custom Writing Services</h1><p>Cheap custom composing administrations are not simple to discover, yet doing research papers can really be extremely intense on the grounds that more often than not it relies upon how quick you need your paper to be. On the off chance that you need a speedy paper that ought to be done in up to 14 days, you should consider searching for a less expensive alternative.</p><p></p><p>However, in the event that you need a paper that should take a little while, your most logical option would be a modest custom composing administration. This is on the grounds that it is difficult to get great quality papers from a modest site, and with the period of time that individuals need to hang tight for their paper, it will in all likelihood not be acceptable. Be that as it may, in the event that you do locate a modest site, at that point it could take any longer than you needed your pape r to be done.</p><p></p><p>The just issue with going with a modest custom composing administration is that you may experience difficulty really completing the work. It could take a little while, or it could take much longer than you need your paper to be done, which implies that you won't have the option to have anything completed.</p><p></p><p>Another issue that you may run into when searching for a modest custom composing administration is that they could charge you a great deal of cash for their administrations. There are a few things that you can do to ensure that you don't wind up paying a lot for them however. Here are a few hints on the most proficient method to abstain from paying a lot for a custom composing service.</p><p></p><p>One tip that you should utilize is by making an inquiry or two, particularly with regards to who realizes the best about who can compose a custom composing administration. One approach to do this is by asking companions or relatives who have custom composing administration for suggestions, since they most likely know somebody who can compose custom works for you.</p><p></p><p>If you are still not getting any outcomes subsequent to utilizing this strategy, have a go at making a few inquiries for somebody who can suggest a moderate custom composing administration. This individual may likewise need to pay for the administration, yet it is as yet worth making an inquiry or two to discover where somebody is completing work for less.</p><p></p><p>After finding a decent hotspot for modest custom composing administrations, you ought to likewise consider getting test duplicates of the work that they have composed. This will give you a thought of how great of a vocation the individual has done, just as the amount of the work should be accomplished for you.</p><p></p><p>By following these tips, you ought to have the option to abstain from paying a lot for a modest custom composing administration. Recollect that there are continually going to be better administrations out there however, so attempt various procedures until you discover one that can create quality papers for you.</p>

Essay Topics for Texas Tech Admissions Essays

Essay Topics for Texas Tech Admissions EssaysTexas Tech University has a lot of admissions essay topics for students to choose from when they begin writing their applications. Although, it's good to know that the school is going to give them the opportunity to write something that they feel is worth admiring and it doesn't really matter if the student doesn't know how to write at all.Texas Tech admissions essays are usually going to be used for the freshman class to ensure that every student who wants to enroll at the school will be able to. It's a good idea for students to learn how to write essays from those that have gone before them, such as those that graduated from Texas Tech.This is so students can learn what should be put into an admissions essay. For example, how to utilize case studies. Because the essays are usually written from the perspective of an admissions officer, the admission essay topics for the students should be based on what their own experiences will allow the m to write about.Of course, students may have had the experience of getting admitted by Texas Tech while they were sitting in the same class with a student who had previously graduated from the school. The fact that he or she was accepted without any sort of problem is a great thing.Therefore, it's important for students to pick a topic for their admissions essay topics that are based on their own personal situation, because that can be the best way to go about writing a well-written essay. It is up to the student to decide if they want to write a single essay or a series of essays.Students may also find it to their advantage to write an admissions essay for any of the colleges that they are considering at Texas Tech. As long as they know where to go to find out which ones they may be offered, then they should be able to get allof the information they need in order to write the best possible essay that will be accepted at any of the schools.The schools they choose should be within a 50 mile radius, as they want to make sure that they get a chance to meet as many people as possible. After all, it's much easier to write an essay about someone that you personally know, than someone that you may have never met.It is important for students to remember that they can write admissions essay topics about almost anything. From their experiences, dreams, hopes, dreams of college, how they plan to use the money they will be receiving from the school, to the scholarships that they are going to apply for, whatever they feel is worthy of writing about, the student is going to be allowed to do so.

Calculation of Ratios

Question: Explain calculation of ratios. Answer: Calculation of Ratios Average debtor days is the number of days taken by a company to recover its dues from its creditors. It will be given by the formulae (365 Days*Average Receivables)/ Credit sales.(Gibson, 2012) Since given from the statement of financial performance and the ledger, average receivables are 362,500 and also given that credit sales during the year were 1,450,000. Hence Average debtor days would be 91.25. What it implies is that Big Red Bicycle collects its receivables once every 3 months or 4 times in a year. Average debtor days gives an indication as to how efficiently a company is realising its payments, they wouldnt want to have too liberal a policy for extending credit as it affects the working capital capital requirements consequently increasing the need of capital and thereby increasing the costs of financing. Credit days is the number of days taken by a company to pay its dues owed to suppliers and vendors. Like the average debtor days given by the formulae (365 Days*Average Payables)/Cost of sales. Given from the statement of financial performance, average payables are 80,000 and cost of sales were 380,000. Therefore, average credit days were 77.This implies that Big red bicycle were paying their receivables once every 77 days. Usually a difference in credit days and debtor days indicates that the company would be employing more working capital. However that can be industry specific depending on the nature of product or service that a company is offering. Creditor days is a good indicator as to how well a company is making use of credit available to it. It wouldnt want to have a number less than the industry as it would mean that the company is missing out on the use of debt free funds and neither would it want to have a number much above the industry average because it could lead to loss in trade discounts and loss of market credibility. Average stock turnover is given by average inventory or stocks maintained during the year divided by net sales during the period. (Raoa Rao, 2009)Average stock would be given by the average of opening and closing stock. The opening stock is 100,000 and closing stock is 300,000 as given from the statement of financial position. Hence the average inventory is 200,000. The sales are 2,900,000. Hence the average stock turnover would be 14.5. This means that the company does sales which is 14.5 times its inventory. Currently the company is making 50% of its sales in credits which is an extremely high percentage. The company should strive to reduce its dependence in credit sales as it affects its cash flow and liquidity ratios. Also the amount of credit it extends is lower than the extend of credit it enjoys from its suppliers which increases the net working capital requirement and consequently the financing costs impacting rhe overall profitability.The company should seek to achieve parity between the two to ensure better cash flows and better liquidity positions. Current ratio is the ratio between current assets to current liabilities and should the current liabilities exceed current assets it becomes a problematic scenario for the company. In fact current ratio should be comfortably above 1 to ensure that operating expenses are taken care of and financing expenses are also met. At the current policy of extending credit to debtors the company is subjecting itself to severe cash crunch which mi ght hamper its operating efficiency. Second recommendation would be to penalize the employees on credit sales and reward the employees for cash sales. To increase the cash flow and ensure smoother operations they can have differential commission systems for credit sales and cash sales without increasing the expenses incurred on the commission. As now the company employs a 5% flat commission rate on sales they can change it to 3.5% for credit sales and 6% for cash sales assuming that this added incentive would result in atleast 25% of more sales happening through cash. The net result would be more cash sales, alebit at the same expenditures on commissions. Since the staff are not trained on credit terms they would initially require some training but they would have to be encouraged to push more cash sales and if they are provided with an incentive of more commissions they would have added reasons to push for cash sales. The three sources of information used for the analysis and to arrive at the recommendation are: scenario information, statement of financial information and ageing debtors budget. Recommendation on Outsourcing decision i)The manufacturing capacity is 8000 units and as given we will assume that the company sells all its units. Since selling price per bicycle is $500. Total Revenues will be 4,000,000 dollars obtained by multiplying the quantity sold with the selling price of one bicycle. Now variable costs are 2 million as given variable cost per unit is $250 and fixed costs are 1,280,000. Hence profit on 8000 bicycles will be 720,000. Now the marginal profit on sale of 1 bicycle from this point onwards is $250. Hence for 280,000 of additional profit more 1120 bikes will have to be sold. Hence total 9120 bicycles have to be sold for a profit of 1 million dollars ii)Total maximum revenues at current level of manufacturing would be 4 million dollars and the fixed costs are 1.28 million dollars. To ensure a profit of 1 million on sale of 8000 bikes the remaining cost of 1.72 million would have to be allocated to the variable expenses. Hence variable cost incurred on per bicycle would 215 dollars should the company want to make a pre-tax profit of 1 million at current manufacturing levels. Since the negotiations with suppliers is going to be difficult it will be really difficult to achieve the second scenario of achieving a pre-tax profit of 1 million dollars at the current manufacturing level. It is also given that the company Big Red Bicycles have an option to shift operations to India where they can manufacture 10,000 units. Since it is also given that they will be able to sell everything they manufacture the should explore the option to shift their operations to India instead of Indonesia as it gives them an opportunity to maximise their profits. Should they be able to manufacture and sell 10000 bicycles it would result in revenues of 5 million dollars and pre-tax profits of 1.22 million dollars after accounting for the variable and fixed costs from overseas operations. Shifting overseas also gives them an option to cut down on their waste disposal expenses which stood at 60,000 for the year 2012. Not only will they save the money on waste removal but the utilizati on of these parts will also cut their variable costs thereby increasing their profitability. Should they chose to resort to this option they would also save on the warehousing costs since the warehousing costs of the currently leased premises is quite expensive. However the potential risks from outsourcing cannot be ignored. Though the benefits from outsourcing are obvious there is significant literature which describes the risks associated with outsourcing.(Kremic, et al., 2011) Hence it is critical for Big Red Bicycle to evalauate the risks at various levels before making the outsourcing decision. The three sources of information used for the analysis are: Scenario Information, Statement of Financial Performance and ledger accounts. Gst liability Generally, for tax purposes, you must keep your records in an accessible form (either printed or electronic) for five years.(ATO, 2016) The table below gives the cash receipts of BRB for the last 3 months. July August September 20,000 10,000 10,000 The table below gives the cash payments made by BRB July August September 4300 5200 5250 The table below gives the credit purchases on which GST were incurred July August September 29300 30500 30250 The table below gives the credit sales on which GST were incurred July August September 180000 204300 150000 Hence to arrive at the total GST liability the total cash payments would be subtracted from total cash sales. Total credit purchases would be subtracted from total credit sales. Hence the table below gives the total GST liability for Big Red Bicycle. July August September 166,400 189,600 124,500 Action Plan Making an action plan is the process wherein planning what needs to be done, when it needs to be node and by whom it needs to be done along with the resurces or inputs nesecarry for it are put into a document in a specific format.It is also the process of stream lining a companies objectives which it strives to achieve. It is a part of a companies planning process. (Shaviro, 2010)We will implement the action plan for the recommendation to decrease BRBs credit sales and improve their credit sales. The person responsible would be Sam Geller, the sales general manager and Holly Burke, the HR manager. The activities undertaken by Sam Geller would be to make the sales team aware of the credit policies and ensure that credit is not extended beyond the 30-day limit. Holly Burke would come into the picture as she has to make sure that the staff is trained and made aware of the companys credit policy and that they dont become too liberal about it like they have been in the past. Right now the company has a very poor average collection period of 92 days which is making their liquidity positions highly vulnerable and exposing them to a lot of financial risks. Apart from that to make sure that more and more cash sales are made. It would require constant monitoring and the first deadline should be the first month of the first quarter to monitor whether receivables arising from credit sales of last month have been realised. Hence we lay down the action plan. Action Step Responsible person Deadline Potential Challenges To decrease the credit sales and improve the average collection period Sales Manager 1st month ending Q1 Might lead to dissatisfaction among some regular customers who are used to the long credit cycles To train the sales team about companys credit policies HR manager 1st quarter ending Might be a time taking initiative and may also incur some training costs To submit a prosposal to the bank to raise money through debt. John Black,CFO 2nd quarter The liquidity ratios would have to be improved before the banks extend credit. References ATO, 2016. GST. Gibson, C. H., 2012. Financial Reporting and Analysis. s.l.:Cengage Learning. Raoa, C. M. Rao, K. P., 2009. INVENTORY TURNOVER RATIO AS A SUPPLY CHAIN PERFORMANCE MEAUSRE. Serbian Journal of Management, pp. 41-50.