English - of - Accounting-Do Hoa Quyen.

TONG LIEN OAN LAO ONG VIET NAM TRNG AI HOC TON C THANG PHONG THCN & DN
READING
Compiled by: ThS.
O TH HOA QUYEN
Internal publishing - HCMC, June 2010-
READING
FOR
ACCOUNTING
Compiled by: ThS.
O TH HOA QUYEN
Internal publishing - HCMC, June 20102
PROCESSING ACCOUNTING DATA

BOOKKEEPING Bookkeeping is an essential accounting tool. A small business or company may employ only one bookkeeper, who records all of the financial data by hand; large organizations may employ many bookkeepers, who use electronic and mechanical equipment for a large part of their work. Each organization has its own bookkeeping requirements, but all systems operate on the same basic principles. The two basic systems of bookkeeping are double entry and single entry. The basic principle of double-entry bookkeeping is that every transaction has a twofold effect. In other words, a value is received and a value is yielded. By recording both effects of each transaction, this system offers protection against error. An account is a record of the financial transactions that concern one item or a group of similar items. The account includes categories of financial data for each area of interest during a specific period: the value at the beginning of a period, changes in value during the same period and the value at the end of a period. Assets are those things of value that your company owns. The cash in your bank account is your asset. So is the company car you drive. Assets are the objects, rights and claims owned by and having value for the firm. Since your company has a right to the future collection of money, accounts receivable are assets The machinery on your production floor is also an asset. If your firm owns real estate or other tangible property, those are considered assets as well. If you were a bank, the loans you make would be considered assets since they represent a right of future collection. There may also be intangible assets owned by your company. Patents, the exclusive right to use a trademark, and goodwill from the acquisition of another company are such intangible assets. Their value can be somewhat hazy. Think of liabilities as the opposite of assets. These are the obligations of one company to another. If money is owed to an organization or person for things or services purchased on credit, this liability is called an account payable. So is the loan you took from your bank. If you were a bank, your customer's deposits would be a liability, since they represent future claims against the bank. Other liabilities include wages or salaries that are owed to employees, or taxes that have not yet been paid. We segregate liabilities into short-term and long-term categories on the balance sheet. This division is nothing more than separating those liabilities scheduled for payment
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within the next accounting period (usually the next twelve months) from those not to be paid until later. We often separate debt like this. It gives readers a clearer picture of how much the company owes and when. The value of the business to the owner or owners is known as capital. Other terms used to designate capital are proprietorship, owners equity (usually abbreviated OE), ownership, or net worth. The two Income and Expense Accounts are used to increase or decrease the value of your accounts. Thus, while the balance sheet accounts simply track the value of the things you own or owe, income and expense accounts allow you to change the value of these accounts. Income is the payment you receive for your time, services you provide, or the use of your money. When you receive a paycheck, for example, that check is a payment for labor you provided to an employer. Other examples of income include commissions, tips, dividend income from stocks, and interest income from bank accounts. Income will always increase the value of your Assets and thus this becomes your Equity. Expenses refer to money you spend to purchase goods or services provided by someone else. Examples of expenses are a meal at a restaurant, rent, groceries, gas for your car, or tickets to see a play. Expenses will always decrease your Equity. If you pay for the expense immediately, you will decrease your Assets, whereas if you pay for the expense on credit you increase your Liabilities. All transactions affect at least two accounts. Each transaction must be analyzed to determine which accounts are affected, and whether they should be increased or decreased. An entry made on the left-hand side or column of an account is called a debit, while an entry made on the right-hand side or column is a credit. Debit, usually abbreviated DR, at one time meant value received, or literally he owes. Credit, usually abbreviated CR, meant value parted with, or literally he trusts. Many students have trouble with accounting because they forget that the only meaning for debit is the left side of an account and the only meaning for credit is the right side of an account. Perhaps someone once told you that you were a credit to your school or your family. As a result, you may think that there is a goodness attached to credits and perhaps a badness attached to debits. Such is not the case. ASSETS = LIABILITIES + OWNERS EQUITY Asset A/Cs = Liability A/Cs + Proprietorship A/Cs DR CR DR CR DR CR + + - + For examples: When Morgans Appliance Store, sells a refrigerator for $260, the bookkeeper debits the cash account (asset) and credits the sales account (income) by $260. On the day that Mr.
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Morgan pays his monthly rent of $500, the bookkeeper debits the rent account (expense) and credits the cash account (asset) by $500. The second basic system of bookkeeping, as mentioned previous, is called the single-entry method. This method refers to any system that does not include the complete results of every transaction. The most common type of single-entry bookkeeping involves records of cash, accounts receivable, and accounts payable. Task 1: Comprehension 1. How do bookkeeping procedures in a large organization differ from those in a small one? 2. What are the two basic methods of bookkeeping? 3. What is double-entry bookkeeping? How does it differ from single-entry bookkeeping? 4. What is a liability? Assets? What are some examples of liabilities? Of assets? What is the difference between asset and liability? 5. What does capital mean? What other terms are often used instead of capital? 6. What is an account? Give an example of an account. What abbreviation is commonly used for account? 7. What is a debit? What kinds of accounts do debiting increase? What abbreviation is commonly used for a debit? 8. What is a credit? What kind of accounts does crediting increase? How is it commonly abbreviated? 9. Describe the entries to be made by a bookkeeper for a furniture store when (a) a couch is sold for $300, and (b) when the janitor is paid his weekly salary of $175 Task 2: - Match the phrase on the left with the statement on the right
1. 2. 3. 4. 5. 6. 7. 8. 9. Liabilities Credit Assets Creditors (GB) account payable (US) Proprietorship Debit Debtors ( GB) or accounts receivable overheads(GB) or overhead(US) a. all the money received by a company during a given period b. the amount of business done by a company over a year c. The left-hand column of an account d. The right-hand column of accounts e. That which is owed by an organization f. a company s owners g. (the value of) raw materials, work in progress, and finished products stored ready for sale h. sums of money owed to suppliers for purchases made on credit sums of money owed by customers for goods or services purchased on credit Owners equity something of value to an organization
shareholders ( GB) i. stockholders(US) 10. stock ( GB) or inventory j. (US) 11. turnover k.
12. revenue or earnings or income
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The various expenses of operating a business that cannot be charged to any one product, process or department
Task 3: What type of account-asset, liability, capital, income, or expense- do you think each of the following items should be listed under? 1. Office supplies in stock _________________________________ 2. Accrued taxes 3. Typewriter rental ___________________________________ ___________________________________
4. Installment payments received ___________________________________ 5. Cash in bank ___________________________________ 6. Managerial fees __________________________________ 7. Payroll accrued _________________________________ 8. Cash received from client _________________________________ 9. Withdrawals 10. Telephone bill _________________________________ ________________________________
Task 4-Check the appropriate box-debit or credit- to show what the bookkeeper should do if he or she wants to . . . . DR. CR 1. Increase the payroll account 2. Increase the notes payable account. 3. Increase the proprietorship account. 4. Increase the inventory (asset) account. 5. Increase the sales account. 6. Decrease the owners equity account 7. Decrease the furniture and fixtures account. 8. Decrease the telephone account. 9. Decrease the sales account. 10. Decrease the mortgage account After recording transactions, a trial balance is prepared to test the equality of the sum of the debit balances and credit balances. Preparing a trial balance requires five steps: 1. Determine the balance of each account in the ledger. 2. List the accounts with balances other than zero, with the debit balances in one column and the credit balances in another. 3. Add the debit balances. 4. Add the credit balances. 5. Compare the sum of the debit balances with the sum of the credit balances. If the accounts are not balanced, some error has been made which the bookkeeper must find and correct.However a trial balance is not absolute proof of accuracy. You may
record a correct debit amount to the wrong account. This error will not cause a trial balance to be out of balance.
JERRY DOW, ATTORNEY Trial balance December 31,1998 Cash .. $ 650 Prepaid insurance 2,400 Office supplies 120 Law library. 2,880 Office equipment 6,880 Accounts payable... Unearned legal fee. Jerry Dow, capital.. Ferry Dow, withdrawals 1,100 Legal fees earned Rent expense.. 1,000 Salaries expense. 1,400 Utilities expense 230 Totals $ 16,660
760 3,000 9,000 3,900
$ 16,660
PRACTICE A Comprehension 1. What is a transaction? 2. What is a journal? general journal? Give some examples? In double-entry bookkeeping, what is entered in the journal? 3. What is a ledger? Subsidiary ledger? Give example? What is the relationship of a journal to a ledger? What does posting mean? 4. What does to foot mean? 5. What is a trial balance? B- Vocabulary practice: Match each of the items in the left-hand column with the appropriate item in the right-hand column A B 1. Purchase of office furniture a) A book of original entries 2. Fixed asset b) The test balance of the account 3. Post c) Totaling or adding column 4. Asset equal d) Acquisition of a fixed asset 5. Journal e) The books that lists all of the accounts 6. Trial balance f) To transfer entries from the journal to the ledger 7. Footing g) Liabilities plus owners 8. Ledger h) Buildings and machinery Special Terms Asset: anything of value or use to an organization. This includes cash, receivables, securities, property, and intangible, such as goodwill. Goodwill is the extra value (such as a companys reputation and other intangibles) of a business not reflected in its financial statements. The word asset is frequently used in the plural.
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Note receivable: a written promissory note to pay a sum of money at fixed date Account receivable: credit sales or sales on account (promises of future payment) Office supplies: stamps, stationery, paper, pencils and similar items Store supplies: wrapping paper, cartons, bags, string and similar items Equipment: physical assets such as desk, chair, office machine, etc. Liability: An obligation that is owed by an organization: debts to other organizations for merchandise or services; wages owed to employees; accrued (owed but not yet paid) taxes; and payments due on loans for mortgages. Note payable: liability in written promise Accounts payable: the amount owed on the basic of oral or implied promise to pay (purchase on credit) Capital: The investment in an organization or business by its owner or, owners. Other terms often used instead of capital are owners equity, often-abbreviated OE, and proprietorship. Account: A record of the changes and balances in the value of an individual item listed in the ledger of an organization. An example of an asset account is the companys furniture and fixtures, usually listed as one item since it would be impractical to list every desk and chair. Each account, usually abbreviated a/c, frequently has its own page in the organizations ledger. Income: the increase in assets through a result of the operation of the business Revenue: the formal language of income Expense: the increase in liabilities through an incurrence of the operation of the business Double entry: A method of bookkeeping in which the twofold effect of every entry is recorded, thus requires two entries to record each transaction. Single entry: Any bookkeeping system that does not include the complete results of each transaction. It is usually used by small companies or to keep track of specific accounts: for example, a checkbook, which only keeps a record of the cash balance. Debit: An amount entered on the left-hand side of an account. Asset and expense accounts are increased by debiting, that is, by entering amounts in the left-hand column. Debit is usually abbreviated DR. Credit: An amount entered on the right-hand side of an account. Liability, capital, and income accounts are increased by crediting, that is, by entering amounts in the right-hand column. Credit is usually abbreviated CR. Withdrawals account: the account used to record the transfers of assets from a business to its owner; also known as personal account or drawing account
FINANCIAL STATEMENTS
Warm up: Do you know how many kinds of financial statements are there in a business? What are they? Who are interested in the financial statements? Give some examples What are the purpose of the financial statements? Reading: Financial statements are used to communicate accounting information and convey a concise picture of the results of operations and the financial position of a business. In other words, financial statements show you where a companys money came from, where it went, and where it is now. Financial statements should be understandable, relevant, reliable and comparable. Reported assets, liabilities and equity are directly related to an organizations financial position. Reported income and expenses are directly related to an organizations financial performance. The financial statements of a business that are presented to its owners and other outside parties include four primary statements: the operations statement, the statement of changes in owners equity, statement of cash flows, and the balance sheet. Operations statement The operations statement is also referred to as a profit and loss statement or an income and expense statement. It shows how much profit and loss was generated by the operations of the company during the accounting period. In this case, operations may be considered as sales of goods or services. The profit from sales after the direct costs for producing the goods or services have been deducted is called gross income and gross profit. While income is produced, however, the business has certain other expenses-indirect costs related to the production of that income, such as general or selling expenses. The balance is left when these further expenses are deducted is called net income or net profit. In other word, three major captions involve in the income statement including: revenues (gross income), expenses, and net income. Revenues are earned from the sale of goods or services rendered by the entity to others for which the entity will receive (or has received) cash or something else of value. Expenses represent the dollar amount of resources used up by the entity during a period of time to earn revenues. The expense may be on credit so that cash or other resource is paid after the expense is incurred, such as paying the employees at the end of the month for services provided during the month. The expense may represent the cost of using equipment or buildings that were purchased in one accounting period for use in several accounting periods. This kind of expense is called depreciation expense. If the total expenses exceed the total revenues, a net loss is reported.
When revenues and expenses are equal for the period, the business has operated at break even.
Marjorie Breck, CPA Income Statement Year Ended December 31, 20X Fee income Expenses: Salaries $3,000 Rent 2,000 Telephone 300 Supplies 1,000 Car Rental 1,200 Interest expense 100 Pretax income: Income tax expense: ( $22,400 x 10%) Net income $30,000
7,600 22,400 2,240 $20,160
An operations Statement for a service business The statement of changes in owners equity The statement shows an increase or decrease in working capital for the year and how this change arose. In some cases, this statement will show the change in the cash position rather than the carriage in working capital. In other word, the statement shows what changes have occurred in regard to equity since the previous balance sheet was compiled. It shows, for example, the money the owners have put in (investment) or taken out (disinvestment) of the business, as well as profits and losses from its operation
JERRY DOW, ATTORNEY Statement of Changes in Owners Equity For month ended December, 31 1990 Jerry Dow, capital, November 30,1990 $ -0Plus: Investment by owner $9,000 Net income 2,200 Total 11,200 Less withdrawals by owner .. 1,100 Jerry Dow, capital December 31,1990 . $10,100
Balance sheet The balance sheet shows the firms condition on the last day of the accounting period. It shows what the business owns and what it owes to its creditors or its owners. This is expressed in the following accounting formula: Assets = liabilities + owners equity The purpose of the balance sheets is to report the financial position of a business at a particular point in time. Therefore, the balance sheet is frequently called the statement of financial position. .
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Handy Andy House and Garden Supplies Balance Sheet March 14, ASSETS Current Assets Cash Account Receivable Notes Receivable Merchandise Inventory Office Supplies Store Supplies Prepaid Insurance Total current assets Plant Assets Land Buildings Less accumulated Depreciation Store equipment Less Accumulated Depreciation Total Plant Assets Investments Patents Goodwill TOTAL ASSETS LIABILITY Current Liabilities Accounts payable Notes payable Accrued Salaries Accrued Taxes Total Current Liabilities Long-term Liabilities Notes Payable Mortgages Payable Total Long-term Liabilities TOTAL LIABILITIES CAPITAL Andrew Kovacs Capital TOTAL LIABILITIES AND CAPITAL 221,000 $40,000 100,000 140,000 186,000 $30,000 $10,000 2,000 4,000 46,000 $10,000 $152,000 6,000 40,000 12,000 28,000 184,000 100,000 20,000 10,000 $407,000 146,000 $2,000 6,000 3,000 80,000 400 600 1,000 93,000
$407,000
It has sometimes been said that the balance sheet shows the financial condition of a business. However, the use of the word condition is apt to be misleading because it has too broad a significance. Its use gives the impression that the balance sheet shows all aspects of the relation of an enterprise to the business world about it. But this is not so. There are many factors affecting the condition of a business that are not shown in a balance sheet; for example, contracts, commitments, technical problems in an industry, market conditions, taxation, tariffs, the publics demand for commodities, and the ability of the management. The information contained in the balance sheet is restricted to that contained in the accounts. Therefore, rather to say that it is a statement of the financial condition of a
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business, it is more correct to say that it is a statement of the financial position of the accounting for that business. The balance sheet is sometimes referred to as a statement of assets and liabilities, or statement of assets, liabilities and capital. Either of these titles is quite appropriate, but the name balance sheet is in most common use. Assets are the resources owned by the entity. Assets may be tangible ( physical in character) or intangible ( characterized by legal claims or rights). An asset should be measured on the basis of the total cost incurred to acquire it. In other word, this will be reported as its original acquisition cost instead of its current market value. Liabilities are the debt or obligations of the entity. They arise primarily because of the purchase of goods or services from others on credit and through cash borrowings to finance the business. Owners equity represents a residual interest in the assets because creditors claims legally come first. It is sometimes called net worth. However, the preferable designations are owners equity for a sole proprietorship, partners equity for a partnership and stockholders equity for a corporation. Owners equity in a business comes from two sources: contributed capital, which is the investment of cash and other assets in the business by the owners and retained earnings, which is the amount of accumulated earnings kept in the business. The statement of cash flows.(SCF)
JERRY DOW, ATTORNEY Statement of Cash Flows For month ended December, 31 1990 Cash flows from operations: Cash received from customers.. $3,900 Cash paid for rent - 1,000 Cash paid to employee - 700 Net cash provided by operating activities... 2,200 Cash flows from investing activities: Purchase of office equipment. - $5,600 Purchase of law library . - 2,500 Net cash used by investing activities: - 8,100 Cash flows from financing activities: Investment by owner + $9,000 Withdrawals by owner.. - 1,100 Repayment of debt . - 900 Net cash provided by financing activities. Cash balance, November 30,1990 Cash balance, December 31,1990 + 7,000 0 $ 1,100
This statement shows the cash inflow and cash outflows of the business, summarized in three categories: cash flows from operations, cash flows from investing activities, and cash flows from financing activities.
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1. Cash flows from operating activities: are related directly to earning income( normal business activity) for example, cash collected from customers, or cash paid to employees etc 2. cash flows from investing activities: are related to the acquisition or sale of productive assets used by the company for example the purchase of a new factory or the sale of a used delivery truck etc 3. cash flows from financing activities are related to the financing of the enterprise itself for example, cash received from owners for their initial investment in the business or cash used to repay a loan from a bank etc. Task 1 : Discussion 1Why are business papers such as sales invoices considered essential reference in accounting? 2What do the balances show? What does a statement of owners equity show? 3What does the operations statement show? What can operations be considered as? 4What is the difference between gross profit and net income? 5What does a statement of cash flow show? 6Explain why the income statement and the SFC are dated for the year ended December, 31st 20X, whereas the balance sheet is dated at December 31st 20X? 7What are the two primary sources of owners equity in a business? 8What are the appropriate titles for owners equity for sole proprietorship, partnership and corporation? 9A new business has the following transactions: (1) the owner invested $2,500; (2) $1,500 of supplies were purchased for cash; (3) $1,200 was received in payment for services rendered by the business; (4) a salary of $900 was paid to an employee; and (5) $2,000 was borrowed from the bank. After these transactions were completed, the total assets, total liabilities and total owners equity of the business are: a. $4,800; $2,000; $2,800 c. $4,800; $3,200; $1,600 b. $6,300; $3,500; $2,800 d. $4,800; $2,300; $2,500 Task 2:Practice A-Zaren Smith is in the business of managing apartment houses. Examine each of the following items related to the business and state with the appropriate letter (a, b, c or d) whether the item should appear on (a) an income statement, (b) a statement of changes in owners equity, (c) a statement of cash flows, or (d) a balance sheet. If an item should appear on two statements, state both letters. 1Management fees earned 6Cash withdrawals by owner 2Accounts receivable 7Office supplies 3Investments of cash by owner 8Accounts payable 4Cash received form customer 9Payroll 5Rent expense paid in cash 10Tax accrued
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References
1- Fundermental Accouting Principles Kermit D.Larson University of Texas at Austin 2- The language of accounting in English Sandra Costinett Prentice Hall Regents, 1977 3- Vietnamese accounting system, Finance Publishing House Hanoi 1996
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READING
FOR
InformatIon technology
Compiled by: ThS.
O TH HOA QUYEN
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Unit 1
Configuration
Task 1: Warm up Label the elements of the computer. Then read the text in Task 2 to check your answers.
Task 2: Reading Computers are electronic machines which can accept data in a certain form ,process the data and give the results of the processing in a specified format as information Three basic steps are involved in the process. First, the data is fed into the computers memory. when the program is run, the computer performs a set of instructions and processes the data. Finally, we can see the results (the output) on the screen or in printed form. Information in the form of data and programs is known as software, and the electronic and mechanical parts that make up a computer system are called hardware. A standard computer system consists of three main sections: the central processing unit (CPU), the main memory and the peripherals. Perhaps the most influential component is the central processing unit. Its function is to execute program instructions and coordinate the activities of all the other units. In a way, it is the brain of the computer. The main memory holds the instructions and data which are currently being processed by the CPU. The peripherals are the physical units attach to the computer. They include storage devices and input/output devices. Storage devices (floppy, hard or optical disks) provide a permanent storage of both data and programs. Disk drives are used to handle one or more floppy disks. Input devices enable data to go into the computers memory. The most common input devices are the mouse and the keyboard. Output devices enable us to extract the finished product from the system. For example, the computer shows the output on the monitor or prints the results onto paper by means of a printer. 16
On the rear panel of the computer there are several ports into which we can plug a wide range of peripherals modems, fax machines, optical drives and scanners. These are the main physical units of a computer system generally now as the configuration. Use the information in the text to help you match the terms in the box with the appropriate explanation or definition below a-software g- port b- peripheral devices c- monitor h- output d-floppy disk e-hardware f- input
i- central processing unit
1- The brain of the computer. 2- Physical parts that make up a computer system. 3- Programs which can be used on a particular computer system. 4- The information which is presented to the computer. 5- Results produced by a computer. 6- Hardware equipment attached to the CPU. 7- Visual display unit 8- Small device used to store information. Same as diskette 9- Any socket or channel in a computer system into which an input/output device may be connected. Task 3: Read and guess Read these slogans or quotations and say what computer element they refer to 1Point and click here for power. Obeys every impulse as if it were an extension of you hand. 2Displays you ideas with perfect brilliance. See the difference sharp images and a fantastic range of colors. 3 I love this drive. Its quiet and fast. With this its easy to back up your data before its too late. 4 Power and speed on the inside. r Let your computers brain do the work. 5a big impact on the production of text and graphics. Your choice: a laser powerhouse. Task 4: Complete the text below with the words in the box
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Systems memory task terminals desktop CAD applications The first microcomputers, also known as (1) _____ PCs, are for single users only, and this clearly distinguished them from minicomputers. Another important difference was that minis are much more powerful than micros: they could execute more than one (2) _____ simultaneously and were used as file servers for (3) ____ and workstations. However modern microcomputers have operating (4)_____ and net work facilities that can support many simultaneous users. Today, most personal computers have enough (5)____ to be used for word processing and business (6)____. Some PCs can even handle multitasking and (7)_____ applications. As a result, the division between minis and micros is now disappearing. Task 5: Summarize Label this diagram with the correct terms Computer system
Programs and data
Mechanical and electron ice equipment
Physical units attached to the computer Main memory The brain of the computer ROM Storage device Input/output devices
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Whats inside a microcomputer? The nerve center of a microcomputer is the central processing unit or CPU. This unit is built into a single microprocessor chip an integrated circuit 1which executes program instructions and supervises the computers overall operation. The unit consists of three main parts: (1) the control unit, which examines the instructions in the users program, interprets each instruction and causes the circuits and the rest of the component disk drives, monitor, etc..- to be activated to execute the functions specified; (2) the arithmetic logic unit (ALU), which performs mathematical calculations (+, -, etc..) and logical operations ( and, or, etc.) (3) the registers, which are high-speed units of memory used to store and control information. One of these registers is the program counter (PC) which keeps track of the next instruction to be performed in the main memory. Another is the instruction register (IR) which holds the instruction 2that is currently being executed One area where microprocessors differ is in the amount of data the number of bits 3 they can work with at time. There are 8, 16, 32, and 64-bit processors. The computers internal architecture is evolving so quickly that the new 64-bit processors are able to address 4 billion times more information than a 32-bit system. The programs and data which pass through the central processor must be loaded into the main memory (also called the internal memory) in order to be processed. Thus, when the user runs an application, the microprocessor looks for 4it on secondary storage devices (disks) and transfers a copy of the application into the RAM area. RAM (random access memory) is temporary; i.e. 5its information is lost when the computer is turned off. However, the ROM section (read only memory) is permanent and contains instructions needed by the processor. Most of todays computers have internal expansion slots 6that allow users to install adapters or expansion boards. Popular adapters include high-resolution graphics boards, memory expansion boards, and internal modems. The power and performance of a computer is partly determined by the speed of its microprocessor. A clock provides pulses at fixed intervals to measure and synchronize circuits and units. The clock speed is measured in MHz (megahertz) and refers to the frequency at which pulses are emitted. For example, a CPU running a 500 MHz (500 million cycles per second) is likely to provide a very fast processing rate and will enable the computer handle the most demanding applications. A- Read the text below and then decide if the sentences are true (T) or false (F), and rewrite the false ones to make them true 1- The CPU directs and coordinates the activities taking place within the computer system.
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2- The arithmetic logic unit performs calculations on the data 3- 32-bit processors can handle more information than 64-bit processors. 4- A chip is an electronic device composed of silicon elements containing a set of integrated circuits. 5- RAM, ROM, and secondary storage are the components of the main memory. 6- Information cannot be processed by the microprocessor if it is not loaded into the main memory. 7- Permanent storage of information is provided by RAM (random access memory). 8- The speed of the microprocessor is measured in megahertz. One MHz is equivalent to one million cycles per second. B- what do the words in bold print refer to? 1- Which executes program instructions and supervises (line2) 2- the instruction that is currently being executed.( line 13) 3- the amount of data the number of bits they can work with at a time (line 16) 4- the microprocessor looks for it on (line 21) 5- its information is lost when the computer is turned off. (line23) 6- expansion slots that allow users to install adapters or expansion boards.(line 24) Task 3: A- Read the text and complete it with the phrases in the box All the information stored in the RAM is temporary Microcomputers make use of two types of main memory ROM chips have constant information The size of RAM is very important MAIN MOMORY: RAM and ROM The main memory of a computer is also called the immediate access store, as distinct from any storage memory available on disks. (1) ____: RAM and ROM, both contained in electronic chips connected to the main board of the computer. RAM stands for random access memory and is the working area of the computer, that is, the basic location where the microprocessor stores the required information. It is called random access because the processor can find information in any cell or memory address with equal speed, instead of looking for the data in sequential order.
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(2)___ so it is lost when the machine is turned off. Therefore, if we want to use this information later on, we have to save it and store it on a disk. When running an application, the microprocessor finds its location in the storage device (the floppy or hard disk) and transfers a temporary copy of the application to the RAM area. Consequently, (3)_____ if we want to increase the performance of a computer when several applications are open at the same time or when a document is very complex. The RAM capacity can sometimes be expanded by adding extra chips. These are usually contained in single in-line memory modules or SIMMs, which are installed in the motherboard of the computer. We can designate a certain amount of RAM space a cache in order to s tore information that an application uses repeatedly. A RAM cache may speed up our work, but I mean that we need enough internal memory or a special cache card. ROM is an acronym for read only memory, which implies that the processor can read and use the information stored in the ROM chip, but cannot put information into it. (4)____, including instructions and routines for the basic operations of the CPU. These intrusions are used to start up the computer, to read the information from the keyboard, to send characters to the screen, etc. They cannot be changed and are not erased when the power is turned off. For this reason, the ROM section is also referred to as firmware. B- As we have seen, there is three types of memory used by computers: RAM, ROM and secondary storage. Look through this list of features and decide which type of memory they refer to 1- Any section of the main memory can be read with equal speed and ease. 2- It is available in magnetic, optical and video disks. 3- A certain amount of this memory can be designated as cache memory to store information in applications that are used very frequently. 4- It stores basic operating instruction, needed by the CPU to function correctly. 5- Memory which can be expanded by adding SIMMs of 8 MB, 16MB, 32MB or other major increments. 6- Information is permanent and cannot be deleted. 7- You can save and store your documents and applications. CPU- THE PROCESSOR Task 1: Reading
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It is common practice in computer science for the words computer and processor to be used in interchangeably. More precisely, computer refers to the central processing unit (CPU) together with an internal memory. The internal memory or main storage control and processing components make up the heart of the computer system. Manufacturers design the CPU to control and carry out basic instructions for their particular computer. The CPU coordinates all the activities of the various components the computer. It determines which operations should be carried out and in what order. The CPU can also retrieve information from memory and can store the results of manipulations back into the memory unit for later reference. In digital computers the CPU can be divided into two functional units called the control unit (CU) and the arithmetic-logical unit (ALU). These two units are made up of electronic circuits which millions of switches that can be in one of two states, either on or off. The function of the control unit within the central processor is to transmit coordination control signal and commands. The control unit is that portion of the computer that directs the sequence or step-by-step operations of the system, selects instructions and data from memory, interprets the program instructions and controls the follow between main storage and the arithmetic-logical unit. The arithmetic-logical unit, on the other hand, is at portion of the computer in which the actual arithmetic operations, namely, addition, subtraction, multiplication, division and exponentiation, called for in the instructions are performed. It also performs some kinds of logical operations such as comparing or selecting information. All the operations of the ALU are under the direction of the control unit. Programs and the data, on which the control unit and the ALU operate, must be in internal memory in order to be processed. Thus, if located on secondary memory devices such as disks or tapes, programs and data are first loaded into internal memory. Main storage and the CPU are connected to a console, where manual control operations can be performed by an operator. The console is an important, but special purpose, piece of equipment. It is used mainly when the computer is being started up or during maintenance and repair. Many mini and micro system do not have a console. Decide whether the following statements are true or false (T/F) by referring to the information in the text. Then make the necessary changes so that the false statements become true. 1- The central processing unit is made up of three components. 2- The CPU is responsible for all the activities taking place within a computer. 3- The processor itself has three components. 4- The control unit directs the flow of information within a processor.
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5- The arithmetic-logical unit of the processor is responsible for the interpretation of program instructions. 6- The arithmetic-logical unit is also responsible for choosing and comparing the appropriate information within a program. 7- The processor cannot operate on any information of that information is not main storage. 8- Secondary memory and internal memory are located in the same place the computer system. 9- Only after the data has been processed by the CPU can results be transmitted to an output device. 10- Computers can solve problems more quickly if they operate on new information. Task 4 : Further reading HARDWARE and SOFTWARE Computer systems may be catalogued into two parts: The first part is hardware the physical, electronic and electromechanical devices that are thought of and recognized as computers The second part is software the program that controls and coordinates the activities of the computer hardware and that direct the processing of data. The basic components of computer hardware joined together in a computer system. The centerpiece is called either the computer the processor, or usually the central processing unit.(CPU). The term computer usually refers to those parts of the hardware in which calculations are performed and the internal memory in which other data and instructions are stored during the actual execution of programs. The various peripherals, which include input and /or output devices, various secondary memory devices, and so on, are attached to the CPU. Computer software can be divided into two very broad categories system software and applications software. The former is often simply referred to as systems. These, when brought into internal memory, direct the computer to perform tasks. The latter may be provided along with the hardware by a system supplier as part of a computer product designed to answer a specific need in certain areas. These complete hardware/software products are called turnkey systems. The success or failure of any computer systems depends on the skill which the hardware and software components are selected and blended. A poorly chosen system can be a monstrosity incapable of performing the tasks for which it was original acquired. UNDERSTANDING THE PASSAGE Indicate whether the following idea are stated or not stated (S/NS) in the text 23
1- A system implies as good mixture of parts working together. 2- Input and output devices operate more slowly than the decision-making devices. 3- The control unit and the arithmetic-logical unit are parts of the processor. 4- The computer is the hardware. 5- Software is the program on cards, tapes and disks. 6- The processor is usually referred to as the computer. 7- The word computer means the processor and the internal memory 8- Systems software is usually referred to as programs. 9- Complete hardware/software products are called turnkey systems 10- Computers process specially prepared items of information. Unit 3 WORD PROCESSING Task 1: Warm up Try to answer these questions 1- What is a word processor? 2- What makes word processors superior to traditional typewriters? 3- Make a list of the most important features offered by word processors. Task 2: Reading Word-processing facilities Writing letters, memos or reports are the ways most people use computers. They manipulate words and text on a screen- primarily to print at some later time and store for safe keeping. Computers alleviate much of the tedium associated with typing, proofing and manipulating words. Because computers can store and recall information so readily, documents need not be retyped form scratch just to make corrections or changes. The real strength of word processing lies on this ability to store, retrieve and change information. Typing is still necessary (at least, for now) to put the information into the computer initially, but once in, the need to retype only applies to new information. Word processing is more than just typing, however. Features such search and replace allow users to find a particular phrase or word no matter where it is in a body of text. This becomes more useful as the amount of text grows. Word processors usually include different ways to view the text. Some include a view that displays the text with editors marks that show hidden characters or commands (spaces, returns, paragraph endings, applied styles, etc...). Many word processors include the ability to show exactly how the text will appear on paper when printed. This is called WYSWYG(What YOU SEE IS WHAT YOU GET, pronounced wizzy-wig). WYSIWYG shows bold, italic, underline and other type style characteristics on the 24
screen so that the user can clearly see what he or she is typing. Another feature is the correct display of different typefaces and format characteristics (margins, indents, superand sub-scripted characters, etc). This allows the user to plan the document more accurately and reduces the frustration of printing something that doesnt look right. Many word processors now have so many features that they approach the capabilities of layout applications for desktop publishing. They can import graphics, format multiple columns of text, run text around graphics, etc. Two important features offered by word processors are automatic hyphenation and mail merging. Automatic hyphenation is the splitting of a word between two lines so that the txt will fit better on the page. The word processor constantly monitors words typed and when it reaches the end of a line, if a word is too long to fit, it checks that word in a hyphenation dictionary. This dictionary contains a list of words with the preferred places to split it. If one of these cases fits part of the word at the end of the lien, the word processor splits the word, adds a hyphen at the end and places the rest on the next line. This happens extremely fast and gives text a more polished and professional look. Mail merge applications are largely responsible for the explosion of personalize mail. Form letters with designated spaces for name and addresses are stored as documents with links to lists of names and addresses of potential buyers or client. By designating what information goes into which blank space, a computer can process a huge amount of correspondence substituting the personal information into a form letter. The final document appears to be typed specifically to the person addressed. Many word processors can also generate tables of numbers or figures, sophisticated indexes and comprehensive tables of contents. A- Read the text and underline any word-processing capabilities that you did not list in task 1 B- Look at the words in the box and complete the following with them. Use the information in the text or glossary if necessary Type style Mail merging 1- ___ stands for what you see is what you get. It means that your printout will precisely match what you see on the screen. 2- ___ refers to the process by which the space between the words in a line is divided evenly to make the text flush with both left and right margins. 3- You can change font by selecting the font name and point size from the ____. 4- ___ refers to a distinguishing visual characteristic of a typeface; italic, for example is a ____ that may be used with a number of typefaces. WYSIWYG format indent font menu justification
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5- The ___ menu of a word processor allows you to set margins, page numbers, spaces between columns and paragraph justifications. 6- ____ enables you to combine two files, one containing names and addresses and the other containing a standard letter. 7- An ___ is the distance between the beginning of a line and the left margin, or the end of a line and the right margin. Indented text is usually narrower than text without__ C- Match the words and expressions on the left with their explanations on the right 1- retrieve 2- typefaces 3header a- text printed in the top margin b- recover information from a computer system c- letter, number or symbol that appears below the baseline of the row of type; commonly used in math formulas. d- text printed in the bottom margin
4- Footer
5- Subscripted character e- division of words into syllables by a short dash or hyphen 6- Hyphenation fonts Unit 4 COMPUTER NETWORKS Task 1: Warm up 1- What is a LAN? 2- What is a WAN? 3- What is a distributed system? Task 2: Reading A - Before reading the text opposite, match these words and phrases with their definitions 1234protocol Bulletin board User interface Make a query a- analyze the syntax of a string of input symbols b- a teleconferencing system allowing users to read messages left by other users. c- agreement governing the procedures used to exchange information between co-operating computers d- means of communication between a human user and a computer system f- styles for a set of characters; sometimes called
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5- Parse 6- Synchronous Computer networks
e- taking place at exactly the same time as something else f- request a search
Computer networks link computers by communication lines and software protocols, allowing data to be exchanged rapidly and reliably. Traditionally, networks have been split between wide area networks (WANs) and local area networks (LANs). A WAN is a network connected over long-distance telephone lines, and a LAN is a localized network usually in one building or a group of buildings close together. The distinction, however, is becoming blurred. It is now possible to connect up LANs remotely over telephone links so that they look as though they are a single LAN. Originally, networks were used to provide terminal access to another computer and to transfer files between computers. Today networks carry e-mail, provide access to public database and bulletin board, and are beginning to be used for distributed systems. Networks also allow users in one locality to share expensive resources, such as printers and disk-systems. Distributed computer systems are built using networked computers that co-operate to perform tasks. In this environment each part of the networked system does what it is best at. The high-quality bit-mapped graphics screen of a personal computer or workstation provides a good user interface. The mainframe, on the other hand, can handle large numbers of queries and return the results to the users. In a distributed environment, a user might use his PC to make a query against a central database. The PC passes the query, written in a special language (e.g. Structured Query Language SQL) to the mainframe, which then parses the query, returning to the user only the data requested. The user might then use his PC to draw graphs based on the data. By passing back to the users PC only the specific information requested, network traffic is reduced. If the whole file were transmitted, the PC would then have to perform the query itself, reducing the efficiency of both network and PC. In the 1980s, at least 100,000 LANs were set up in laboratories and offices around the world. During the early part of this decade, synchronous orbit satellites lowered the price of long-distance telephone calls enabling computer data and television signals to be distributed more cheaply around the world. Since then, fiber-optic cable has been installed on a large scale, enabling vast amounts of data to be transmitted at a very high speed using light signals. The impact of fiber optics will be considerably to reduce the price of network access. Global communication and computer networks will become more and more a part of professional and personalizes as the prices of microcomputers and network access drops. At the same time, distributed computer networks should improve our work environments and technical abilities.
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B- Read quickly through the text above, and then match each paragraph with the appropriate summary. 1- Network uses, past and present 2- How distributed systems work 3- Networks and the future 4- What networks are and how they operate 5- The growth of networks, past and present - Using the line references given, look back in the text an find words that have a similar meaning to 1- unclear 2- place 3- carry out 5- world-wide an opposite meaning to 1- Disparate 2- Preventing 3- increase Task 3: Reading Read the following texts. Match each text with the correct illustration 1- Star In the star configuration, the central computer performs all processing and control functions. All access devices are linked directly to the central computer. The star configuration has two major limitations. First of all, the remote devices are unable to communicate directly. Instead, they must communicate via the central computer only. Secondly, the star network is very susceptible to failure, either in the central computer or the transmission links. a b 4-conflict 5- tiny 4- cost
File serve

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Central computer
d
File serve

2- Switched

Exchange
Computer
The central switch, which could be a telephone exchange, is used to connect different devices on the network directly. Once the link is established, the two devices communicate as though they were directly linked without interference from any other device. At the end of the session, the connection is closed, freeing capacity for other users and allowing access to other devices. Multiple switches can be used to create alternative transmission routes. 3- Ring Each device is attached to a network shaped as a continuous loop. Data proceeds in only one direction and at a constant speed round the loop. Devices may send information only when they are in control of the token. The token is a package of data which indicates which device has control. The receiving device picks up the token, and then clears it for anothers use once it has received the message. Only one device may send data at any given moment, and each device must be working for the network to function. 4- bus/ Ethernet a bus network consists of one piece of cable terminated at each end to which all devices are connected. In a bus-based network, each device is able to broadcast a message when it has detected silence for a fixed period of time. All devices receive the broadcast and determine from the content of the message whether it was intended for them. The only problem occurs when two devices try to send at the same time. When a sending device detects anothers transmission, it aborts its own. B-These are answers to questions about the text. Write the questions 1- To connect different devices on the network directly 2- No, it goes in only one direction round the loop 3- No, only one device may send data at any given moment
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4- from the content of the message 5- It cancels its own transmission. Unit 5COMPUTER VIRUSES
Task 1: Warm up 4- What is a virus? 5- How does a virus work? Task 2: Reading A - Before reading the text , match these words and phrases with their definitions 1- a detonator a- a protective device 2- an infector b- to remove all traces of something 3- to boot c- a device used to set off an explosion or other destructive process. 4- to trigger d- to discover or recognize that something is present 5- to erase e- to set a process in motion 6- pirated f- something which transmits a disease or virus 7- a shield g-stolen, obtained without the owners consent 8- to detect h to load the operating system into memory A computer virus - an unwanted program that has entered your system without you knowing about it has two parts, which Ill call the infector and the detonator. They have two very different jobs. One of the features of a computer virus that separates it form other kinds of computer program is that it replicates itself, so that it can spread (via floppies transported from computer to computer, or networks) to other computers. After the infector has copied the virus elsewhere, the detonator performs the viruss main work. Generally, that work is damaging data on your disks, altering what you see on your computer display, or doing something else that interferes with the normal use of your computer. Heres an example of a simple virus, the Lehigh virus. The infector portion of Lehigh replicates by attaching a copy of itself to COMMAND.COM (an important part of DOS), enlarging it by about 1,000 bytes. So lets say you put a floppy containing COMMAND.COM into an infected PC at our office that is , a PC that is running the Lehigh program. The infector portion of Lehigh looks over DOSs shoulder, monitoring all floppy accesses. The first time you tell the infected PC to access your floppy drive, the Lehigh infector notices the copy of COMMAND.COM on the floppy and adds a copy of itself to that file. Then you take the floppy home to your PC and boot from the floppy. (In this case, youve got to boot from the floppy in order for the virus to take effect, since you may have many copies of COMMAND.COM on your hard and floppy disks, but DOS only uses the COMMAND.COM on the boot drive.)
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Now the virus has silently and instantly been installed in your PCs memory. Every time you access a hard disk subdirectory or a floppy disk containing COMMAND.COM, the virus sees that file and infects it, in the hope that this particular COMMAND.COM will be used on a boot disk on some computer someday. Meanwhile, Lehigh keeps a count of infections. Once it has infected four copies of COMMAND.COM, the detonator is triggered. The detonator in Lehigh is a simple none. It erases a vital part of your hard disk, making the files on that part of the disk no longer accessible. You grumble and set about rebuilding your work, unaware that Lehigh is waiting to infect other unsuspecting computers if you boot from one of those four infected floppies. Dont worry too much about viruses. You may never see one. There are just a few ways to become infected that you should be aware of. The sources seem to be service people, pirated games, putting floppies in publicly available PCs without write-protect tabs, commercial software (rarely), and software distributed over computer bulletin board systems( also quite rarely, despite media misinformation). Many viruses have spread through pirated illegally copied or broken games. This is easy to avoid. Pay for your games, fair and square. If you use a shared PC or a PC that has public access, such as one in a college PC lab or a library, be very careful about putting floppies into that PCs drives without a writeprotect tab. Carry a virus checking program and scan the PC before letting it write data onto floppies. Despite the low incidence of actual viruses, it cant hurt to run a virus checking program now and then. There are actually two kinds of antivirus programs: virus shields, which detect viruses as they are infecting our PC, and virus scanners, which detect viruses once theyve infected you. Viruses are something to worry about, but not a lot. A little common sense and the occasional virus scan will keep you virus-free. Remember these four points: Viruses cant infect a data or text file. Before running an antivirus program, be sure to cold-boot from a write-protected floppy. Dont boot form floppies except reliable DOS disks or your original production disks. Stay away from pirated software. C- Decide these statement T or F. Change the false to make it true. 1- viruses cannot be spread through a computer network, only via floppies transported from computer to computer. 2- the virus will spread as soon as you put the infected floppy in your PC. 3- The infector works by interfering in some way with the normal use of your computer. 31
4- the detonator in Lehigh works by altering what you see on your screen. 5- most viruses spread through pirated games. 6- you should run an antivirus program every time you use your computer. 7- there are not very many viruses in circulation. 8- virus shields are more effective than virus scanners. D- these are answers to questions about the text. Write the questions 1- two, one that infects and one that does the damage. 2- by interfering in some way with the normal use of the computer. 3- after it has infected four copies of COMMAND.COM 4- every time you access a hard disk subdirectory or a floppy disk containing COMMAND.COM 5- Yes, by using your common sense and by occasionally scanning for them. E- look back in the text and find words or phrases with a similar meaning to: 1- reproduces 2- infect an opposite meaning to 6- reducing 7- removed 3- changing 8- records 4- immediately 10- frequent 5- complain
9- ignorant ---oOo---
References 1- Computing, Keith Boechkner, P.Charles Brown- Oxford university press 1993 2- Infotech, Santiago Remancha Esteras Cambridge university press 2001
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READING
FOR
Computer graphiC design
Compiled by: ThS.
O TH HOA QUYEN
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COLOR THEORY BASICS Color Theory is a set of principles used to create harmonious color combinations. Color relationships can be visually represented with a color wheel the color spectrum wrapped onto a circle.
Monochromatic color scheme (kiu phi mu n sc) Examples
The monochromatic color scheme uses variations in lightness and saturation of a single color. This scheme looks clean and elegant. Monochromatic colors go well together, producing a soothing effect. The monochromatic scheme is very easy on the eyes, especially with blue or green hues. You can use it to establish an overall mood. The primary color can be integrated with neutral colors such as black, white, or gray. However, it can be difficult, when using this scheme, to highlight the most important elements because this scheme lacks color contrast. Tints, shades, and tones of the key color should be used to enhance the scheme. Analogous color scheme Examples
The analogous color scheme uses colors that are adjacent to each other on the color wheel. One color is used as a dominant color while others are used to enrich the scheme. The analogous scheme is similar to the monochromatic one, but offers more nuances. Avoid combining warm and cool colors in this scheme and avoid using too many hues in the analogous scheme, because this may ruin the harmony.
Complementary color scheme Examples
The complementary color scheme is made of two colors that are opposite each other on the color wheel. This scheme looks best when you put a warm color against a cool color, for example, red versus green-blue. The complementary scheme is intrinsically high-contrast. When using the scheme, it is important to choose a dominant color and use its complementary color for accents. Using one
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color for the background and its complementary color to highlight important elements, you will get color dominance combined with sharp color contrast..
Split complementary color scheme
Examples
The split complementary scheme is a variation of the standard complementary scheme. It uses a color and the two colors adjacent to its complementary. This provides high contrast without the strong tension of the complementary scheme. Use a single warm color against a range of cool colors to put an emphasis on the warm color (red versus blues and blue-greens, or orange versus blues and blueviolets
Triadic color scheme Examples
The triadic color scheme uses three colors equally spaced around the color wheel. This scheme is popular among artists because it offers strong visual contrast while retaining balance, and color richness. The triadic scheme is not as contrasting as the complementary scheme, but it looks more balanced and harmonious. One color should be used in larger amounts than others. If the colors look gaudy, try to subdue them
Tetradic (double complementary) color schemes Examples
The tetradic (double complementary) scheme is the richest of all the schemes because it uses four colors arranged into two complementary color pairs. This scheme is hard to harmonize; if all four colors are used in equal amounts, the scheme may look unbalanced, so you should choose a color to be dominant or subdue the colors. If the scheme looks unbalanced, try to subdue one or more colors. Avoid using pure colors in equal amounts
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Color theory does not analyze tints, shades, and tones
Color theory analyzes only the relationships of pure colors; it does not take color lightness and saturation into account. While your color scheme can use any tints, shades, and tones, color theory pays attention only to the hue component. Answer these questions: 1- How many kinds of classic color schemes? Write them out. 2- Which kinds of schemes is the most popular now? Explain how is it the most popular kind of scheme?
Task 3:
Color Meaning
Red
Red is the color of fire and blood, It has very high visibility, which is why stop signs, stoplights, and fire equipment are usually painted red. In heraldry, red is used to indicate courage. It is a color found in many national flags. Red brings text and images to the foreground. Use it as an accent color to stimulate people to make quick decisions; it is a perfect color for 'Buy Now' or 'Click Here' buttons on Internet banners and websites. In advertising, red is often used to evoke erotic feelings (red lips, red nails, red-light districts, etc). Red is widely used to indicate danger (high voltage signs, traffic lights). This color is also commonly associated with energy, so you can use it when promoting energy drinks, games, cars, items related to sports and high physical activity. Light red represents joy, passion, sensitivity, and love. Pink signifies romance, love, and friendship. It denotes feminine qualities and passiveness. Dark red is associated with willpower, anger, leadership, courage, longing, Brown suggests stability and denotes masculine qualities.
Orange
Orange combines the energy of red and the happiness of yellow. To the human eye, orange is a very hot color, so it gives the sensation of heat. Nevertheless, orange is not as aggressive as red.. It is highly accepted among young people. Orange is associated with healthy food and stimulates appetite. In heraldry, orange is symbolic of strength and endurance. You can use it to catch attention and highlight the most important elements of your design. Orange is very effective for promoting food products and toys. Dark orange can mean deceit and distrust.
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Red-orange corresponds to desire, passion, pleasure, domination, aggression, and thirst for action. Gold evokes the feeling of prestige. The meaning of gold is illumination, wisdom, and wealth. Gold often symbolizes high quality.
Yellow
Yellow is the color of sunshine. Yellow produces a warming effect, arouses cheerfulness, stimulates mental activity, and generates muscle energy. Yellow is often associated with food. Bright, pure yellow is an attention getter, which is the reason taxicabs are painted this color. When overused, yellow may have a disturbing effect; it is known that babies cry more in yellow rooms. Yellow is seen before other colors when placed against black; this combination is often used to issue a warning. In heraldry, yellow indicates honor and loyalty. Later the meaning of yellow was connected with cowardice. You can choose yellow to promote children's products and items related to leisure and to highlight the most important elements of your design. Men usually perceive yellow as a very lighthearted, 'childish' color, so it is not recommended to use yellow when selling prestigious, expensive products to men nobody will buy a yellow business suit or a yellow Mercedes. Yellow is an unstable and spontaneous color, so avoid using yellow if you want to suggest stability and safety. Light yellow tends to disappear into white, so it usually needs a dark color to highlight it. Shades of yellow are visually unappealing because they loose cheerfulness and become dingy. Dull (dingy) yellow represents caution, decay, sickness, and jealousy. Light yellow is associated with intellect, freshness, and joy.
Green
Green is the color of nature, fertility. Green has great healing power. It is the most restful color for the human eye; it can improve vision. Green suggests stability and endurance. Sometimes green denotes lack of experience; for example, a 'greenhorn' is a novice. In heraldry, green indicates growth and hope. Green, as opposed to red, means safety; it is the color of free passage in road traffic. Use green to indicate safety when advertising drugs and medical products. Green is directly related to nature, so you can use it to promote 'green' products. Dull, darker green is commonly associated with money, the financial world, and banking Dark green is associated with ambition and jealousy. Yellow-green can indicate sickness, cowardice, and jealousy. Aqua is associated with emotional healing and protection. Olive green is the traditional color of peace.
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Blue Blue is the color of the sky and sea. Blue is considered beneficial to the mind and body, produces a calming effect. Blue is strongly associated with tranquility and calmness. In heraldry, blue is used to symbolize piety and sincerity. You can use blue to promote products and services related to cleanliness (water purification filters,), air and sky (airlines, airports, air conditioners), water and sea (, mineral water). As opposed to emotionally warm colors like red, orange, and yellow; blue is linked to consciousness and intellect. Use blue to suggest precision when promoting high-tech products. Blue is a masculine color; according to studies, it is highly accepted among males. Avoid using blue when promoting food and cooking, because blue suppresses appetite. When used together with warm colors like yellow or red, blue can create high-impact, vibrant designs; for example, blue-yellow-red is a perfect color scheme for a superhero. Light blue is associated with health, healing, tranquility, understanding, and softness. Dark blue represents knowledge, power, integrity, and seriousness.
Purple
Purple combines the stability of blue and the energy of red. Purple is associated with royalty. It symbolizes power, nobility, luxury, and ambition. , mystery and magic. According to surveys, almost 75 percent of pre-adolescent children prefer purple to all other colors. Purple is a very rare color in nature; some people consider it to be artificial. Light purple is a good choice for a feminine design. You can use bright purple when promoting children's products because this evokes romantic and nostalgic feelings. Dark purple evokes gloom and sad feelings. It can cause frustration.
Read the text carefully and fill the table below: Color Red Meaning High visibility Stop sign, Examples
Task 3: Fill the gaps with the words below:

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gray
safety
symbol
bright
authority
perspective purity fear angels black White is associated with light, goodness, innocence, purity, virginity. and cleanliness. As opposed to_____(1), white usually has a positive connotation. White can represent a successful beginning. In heraldry, white depicts faith and (2)________. In advertising, white is associated with coolness and cleanliness because it's the color of snow. You can use white to suggest simplicity in high-tech products. White is an appropriate color for charitable organizations; ____(3)are usually imagined wearing white clothes. White is associated with hospitals, doctors, and sterility, so you can use white to suggest ____(4) when promoting medical products. White is often associated with low weight, low-fat food, and dairy products. Black is a mysterious color associated with ____(5) and the unknown (black holes). It usually has a negative connotation (blacklist, black humor, 'black death'). Black denotes strength and____(6) ; it is considered to be a very formal, elegant, and prestigious color (black tie, black Mercedes). In heraldry, black is the ____(7) of grief. Black gives the feeling of ____(8)and depth, but a black background diminishes readability. A black suit or dress can make you look thinner. When designing for a gallery of art or photography, you can use a black or ____(9) background to make the other colors stand out. Black contrasts well with _____(10) colors. Combined with red or orange other very powerful colors black gives a very aggressive color scheme. Task 4 :Based on the text, make cross puzzle about colors.
Across 1- the color associated with food and autumn.(6) 2- The color of purity(5) Down 3- the color of love(4)
1 6 3
4 U B
2
Up
4- the color associated with safety(4)
5- having some tinge of sky color , of either series may pass into red or white, but not into the opposing color.(4)
Incline
6- the color of happiness (6)

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ILLUMINATION AND SHADING

Illumination (lighting) model: determine the color of a surface point by simulating some light attributes. Shading model: applies the illumination models at a set of points and colors the whole image Task 1: Summarize the text below ILLUMINATION (LIGHTING) MODEL: To model the interaction of light with surfaces to determine the final color & brightness of the surface. There are two kinds of illumniations: Global illumination Local illumination Global Illumination models: take into account the interaction of light from all the surfaces in the scene. (will cover under the Radiosity section) Local illumination: Only consider the light, the observer position, and the object material properties
THREE COMPONENTS OF ILLUMINATION MODEL Diffuse The diffuse component of the Phong model represents reflections that are not directional in nature. Each surface has a diffuse reflectance characteristic that determines how much light is reflected off the surface. The amount of light reflected is independent of the direction that the surface is being viewed from since surfaces that reflect diffusely reflect in all directions equally. The intensity of the diffuse reflection varies only with the cosine of the angle between the surface normal and light source. Specular The diffuse component of the Phong model is used to characterize reflections that are highly directional. Examples of this would be bright highlights on a shiny object. Similar to diffuse reflections, each surface has a specular reflection coefficient that determines how much light is reflected off the surface. The intensity of a specular reflection is also proportional to the cosine of the angle
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between the view direction and the direction the light is reflected in. In addition, there is a specular exponent that determines how quickly the specular highlight drops off as the view angle moves away from the reflection angle. Ambient The ambient component of the Phong model is added to take into account light generated from inter-object reflections. In real environments surfaces that are not directly lit are not completely dark. Light generated by reflections off other diffuse and specular surfaces serves to illuminate these areas. To model this, Phong uses a constant ambient illumination term that when multiplied by the ambient reflectivity of the surface, gives the ambient component of illumination. Task 2: Shading can be broken into about 5 basic tones from blacks, to dark grays, to middle grays, lights, and whites. Label the shade tones for 4 portraits below:
Task 3: reading SHADING MODELS FOR POLYGONS Constant Shading (flat shading) Compute illumination at any one point on the surface. Use face or one normal from a pair of edges. Good for far away light and viewer or if facets approximate surface well. Per-Pixel Shading Compute illumination at every point on the surface. Interpolated Shading Compute illumination at vertices and interpolate color Constant Shading
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Flat shading is lighting technique used in 3D computer graphics. It shades each polygon of an object based on the angle between the polygon's surface normal and the direction of the light source, their respective colors and the intensity of the light source. It is usually used for high speed rendering where more advanced shading techniques are too computationally expensive. The disadvantage of flat shading is that it gives low-polygon models a faceted look. Sometimes this look can be advantageous though, such as in modeling boxy objects. Artists sometimes use flat shading to look at the polygons of a solid model they are creating. More advanced and realistic lighting and shading techniques include
Un-lit
flat shading
Gouraud shading
Phong shading
Polygon Mesh Shading Shading each polygonal facet individually will not generate an illusion of smooth curved surface Reason: polygons will have different colors along the boundary, unfortunately, human perception helps to even accentuate the discontinuity: mach band effect
Smooth Shading ( Interpolated shading) Need to have per-vertex normals Gouraud Shading Interpolate color across triangles Fast, supported by most of the graphics accelerator cards Phong Shading Interpolate normals across triangles More accurate, but slow. Not widely supported by hardware
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Gouraud shading is a method used in computer graphics to simulate the differing effects of light and colour across the surface of an object. In practice, Gouraud shading is used to achieve smooth lighting on low-polygon surfaces without the heavy computational requirements of calculating lighting for each pixel. The technique was first presented by Henri Gouraud in 1971. The basic principle behind the method is to calculate the surface normals at the vertices of polygons in a 3D computer model. These normals are then averaged for all the polygons that meet at each point. Lighting computations are then performed to produce colour intensities at vertices. The lighting calculation used by Gouraud was based on the Lambertian diffuse lighting model. These colour values are then interpolated along the edges of the polygons. To complete the shading, the image is filled by lines drawn across the image that interpolate between the previously calculated edge intensities. Gouraud shading is much less processor intensive than Phong shading, but does not calculate all desirable lighting effects as accurately. For instance, the white shiny spot on the surface of an apple (called a specular highlight) is highly dependent on the normal within that spot. If a model's vertices are not within that spot, their colors are blended across it, making it disappear altogether. This problem is made more obvious when the light source is relocated, moving the highlight across a vertex. Using Gouraud shading, the specular highlight will appear mysteriously and grow in intensity as the light moves toward a position of reflexion from the observer across the vertex. The desired result would be to see the highlight move smoothly rather than fade out and in between vertices. Despite the drawbacks, Gouraud shading is much superior to flat shading which requires significantly less processing than Gouraud, but gives low-polygon models a sharp, faceted look. The term Phong shading is used indiscriminately to describe both an illumination model and an interpolatioon method in 3D computer graphics. In 3D graphics, a technique developed by Phong Bui-Tuong in the mid-1970s that computes a shaded surface based on the color and illumination at each pixel. Phong shading is more realistic than Gouraud shading, but requires more computation. It does not produce shadows or reflections. The surface normals at
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the triangle's points are used to compute a surface normal for each pixel, which in turn creates a more accurate RGB value for each pixel
A- Answer these questions
1- What flat shading? Gouraud shading? Phong shading? 2- Compare the different features between flat shading , Gouraud shading and Phong shading? Make questions based on the answers following; 1- on the angle between the polygon's surface normal and the direction of the light source.
2- that it gives low-polygon models a faceted look 3- yes, they include Gouraud shading and Phong shading. 4- to achieve smooth lighting on low-polygon surfaces 5- to calculate the surface normals at the vertices of polygons in a 3D
computer model 6- by lines drawn across the image

7- no, Phong shading is more realistic than Gouraud shading
---oOo--Reference 1- Computer Graphics,Principle and practice- Foley, Van Dam, Feirner Hughers Addison Wesley Publishing company 2- Computer Graphics, Nguyen Duc Cuong, Hoang Duc Hai, NXB Giao duc 3- Internet
www.futuretech.blinkenlights.nl/gouraud.html http://freespace.virgin.net/hugo.elias/graphics/x_polygo.htm
http://www.graphics.cornell.edu/online/tutorial/vase/ http://www.indezine.com/articles/colortheory.html http://www.color-wheel-pro.com/color-meaning.html
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READING
FOR
fashion design
Compiled by: ThS.
O TH HOA QUYEN
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Styles and silhoutte

Task 1 These are some neckline design variations, match these word with pictures and definition beside
1. Ring neck 2. Henley 3. Decollete 4. Draped neck
5. Drawstring 6. Halter neck 7. Cross muffler collar 8. Off-shoulder neck 9. Plunging 10. Scalloped neck
a- A necknline with sharp V shape cut into a round neck b- A neckline with the shoulders bared c- A design with a scalloped edge that forms a continuous wave-shape pattern d- A color that gets its name from its shawl collar that crosses at the points and look like a muffler e- An open-front buttoned crew neck. Usually with two or three button f- A round neck without the rib knit g- A neckline with a drape ( a loose pleat or sag that lays naturally) h- A type of neckline that is drawn tight with a string i- A strapless neckline with a deep scoop j- A neckline where the cloth wraps around from the body or hangs from a strap around the neck. The back is bared
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Task 2 Fill out the blank with the words below a- geometric b- shoulder c- cycles combining f- silhoutte g- contour h- real
d- proportions i- interior
e-
Silhoutte is the outside line or shape of a garment, which we ignore all __(!) line when observing. Each fashion era presents a characteristic ___(2) that demonstrates the style of given period in time: the length of the skirt, the width of the __(3), the fit of the waisline and so on. Silhoutte can obsecute the ___(4) dimensions of the body or emphasise pleasing ___(5) of the body and create a sense of harmony. Female fashions usually incorporate curved shapes to accentuate the more rounded feminine ___(6). Angular shapes sit more comfortably on the more angular shape of physique. In general, mens styles are slower to change than womens, but fashion ___(7) still exist in menswear. Typically, fashion silhouttes move from one extreme graudally to the other. Silhouttes can be thought of as basic ___(8) shapes. See if you can create some new silhouttes by ___(9) different geometric shapes such as squares, cicles, triangles and rectangles. Task 3: The basic shape/silhouttes of each garment are details created by the lines of the style. Style lines may be created by seams, tucks, appliques, pleats, rows of buttons, lapels and wall waistbands and hem-lines. The four basic line directions are horizontal, vertical, diagonal and curved. Understanding the relationship between the lines of a garment and the shape of your body will help you create flattering illusions.The eye looks in the direction of lines: horizontal lines make you look across; vertical lines make you look up and down. For example, observe how different a figure can look just by how a jacket is worn. When the jacket is worn open, it crates two vertical lines that make you look up and down the body. When the jacket is closed, your eye follows the horizontal hemline across the body-especially if the jacket and skirt are different colors. Diagonal lines go across your body at an angle. The more vertical a diagonal line is, the taller and slimmer you will look. The more horizontal the angle is, the wider you will look. Curved lines are very feminine and may enhance figures and faces. They emphasize the the natural body shape. Answer the question 1- How can you use line in clothing design to create optical illusion?
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2- How can you use line in design to make your shoulder shorten than it really is? Or to make you look taller than you are? Reading 2: Following are some examples of optical illusions that can occur with various types of sewing pattern and fabrics A narrowing effect occurs with princess or A-lines making one appear to be slimmer. Sleeveless, short or cap sleeves or tight sleeves call attention to, and display the arms. If you have heavy upper arms or are self conscious about extra thin arms, find patterns that wont draw immediate attention to the arms. Solid colors, vertical lines and narrow V-lines will highten a body contrasting colors in tops and skirts as well as big bold prints, will shorten it. Raglan and dogman sleeves will narrow the shoulder while wide collars and padded shoulders give the illusion wider shoulders. A fabric that clings to the body can give a skeletal impression on too-thin boday parts. However, around bulges, the clinging fabric can create cruel , framing shadows. A more loosely woven fabric will be kinder to the thin or thick areas. Madarin, turtleneck or scarf-tied collars, chokers and fussy necklines can shorten an already short neck, but be beneficial to the long one A jabot, splashy or bold prints, round and low necklines, or long ties on a scarf make busts look larger. Hips will seem to increase in girth with tight or full skirts and with trimmed skirts. The A-lines or princess style skirts will create a more slimming appearance. Figures appear rounder and fuller in double breasted jackets and blouses, in large prints and plaids and full skirts. Waist seem to expand with wide or conspicuous belts or buckles or with bulky or stiff fabrics. Dresses with several rows of elastic sewn at the waistline will appear to thicken the waist and shorten your height, while semi-fitted dresses with V-line designs and A-line skirt will give a thinner and taller appearance. It takes a cool head to pass up a gorgeous fabric or attractive pattern by allowing past experiences to come to mind and realize that similar choices had proven disppointing. Not all fabrics and paterns are suited to every body type, therefore it is up to each one of us to determine what will work for our particular body type. With the wide variety of fabrics and patterns available, there will be a very large selection to choose from, even though we are making a conscious decision to eliminate those few that really wont work for us. Read the text and fill out the table below No. Body type Should Shouldnt
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Garment and accessories

Ever wanted to spice up your wardrobe but havent had the funds to do so? The perfect accessory can add an alternative to the spicing up of your outfit. A sparkle here, a handbag and a pair of gorgeous shoes for those pretty little feet of yours will make your look complete. But there is one simple rule that do not over-accessorise, you will end up looking like and overdressed Chrismas tree. Choose one or two bold piece and keep the rest to a minimum. Every girl needs a handbag to pile all the ever-important things like the lip balm, the cell-phone and the wallet. Not only is the handbag a practical accessory it can also be a stylish one and comes one and comes in an array of shapes and sizes and colours and fabrics. Choose a clutch or an over the shoulder bag for the glam look or a funky retro satchel for a more casual look. Shoes glorious shoes, everybody needs them everybody wants them and everybody must have them!! People say that you can tell a lot about someone by looking at their shoes, so why not make it your goal to impress. But the rules are simple: be practical dont wear your six inch stilettos to the beach, and dont I repeat do not wear jandals to a cocktail party. These rules are obvious but others are not. When choosing your shoes decide whether they will be the key accessory out of your outfit. This season shoes are bright, very high and strappy or with pointy toes. If you want your shoes to stand out choose bold colours, ones with ribbons, heels, sparkles, gems, pointy toes whatever your foot desires but keep the rest of the outfit simple. If you add to much colour, ribbons, sparkles or gems to the rest of your outfit it will draw attention away from your gorgeous footwear and may also scare people away, let the shoes speak for themselves. If youre showing your toes give your toenails a nice coat of polish to finish them off. Diamonds are a girls best friend? Well, sometimes, jewellery is the next key accessory for your look. Long dangly earrings are really popular now and look great with your hair pulled to the side or up in a pony tail or bun. A simple pendant can look ultra classy, go Sarah Jessica Parker and wear two or three pendants at once or try a colourful beaded necklace for a bohemium or beach bum look. Make sure you have fun with jewellery you dont need to spend a lot of money to enjoy it; match it to your outfit, wear bold jewellery to make a statement or make your own to be totally individual and unique.
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Belts can really funk up a drab outfit. Wide belts look great with jeans and can be really slimming. Be adventurous and loop a scarf through the belt holes of your pants, this is a cheap alternative to the belt and can be chopped and changed to suit every outfit. Copy the skatey look and use chains for a belt or even borrow grandmas shawl and tie it around your waist.
The accessory isnt limited to handbags, shoes, jewellery or belts. Add a flower to your hair, some styly nail polish, a cuff or a head scarf and voila! Instant transformation. The accessory is a necessity, a simple addition to your outfit can totally change your look. Read the text above and fill out the chart Accessories Match with Should Shouldnt
Task 2 Fill out the blank with the given words sequins accessories embellished outfit simple complement crystals The first step in selecting the best shoes is choosing shoes that _________ your clothing, rather than ones that compete with your __________. For that reason, I always recommend pairing busier shoes with ______ outfits, and wearing simple shoes with clothing that features a lot of prints, embellishments or dynamic __________. It can be tricky to find shoes that complement your clothing, without dominating or being overpowered by it, but the reality is, it's a simple balancing act.

When you look in the mirror, does one element of your outfit stand out more than the others? Is your outfit too chaotic? i.e. Are the sequins on your shoes competing with the ____________ on your dress? Do your shoes and clothing blend together too much? i.e. Does your black turtleneck, black pants and black booties all look like one long body suit?
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If you answered "yes" to any of the above questions, then the quickest way to pull together a cohesive look is to simply try on another pair of shoes, and ask yourself the questions again. My first rule when it comes to shopping for evening shoes is a very simple one: only the shoes or the dress should be overly_________. If you're wearing a dress that's covered in _____, fringe, or other eye-grabbing details, then nothing will set it off more than a pair of simply dynamic shoes. But a pair of shimmery, glistening, over the top evening shoes will really add punch to basic evening dress. ---oOo--References 1-Tieng Anh cho lnh vc may mac- Nguyen Thanh Yen, NXB Tong hop Thnh ph H Ch Minh 2- internet http://en.wikipedia.org/wiki/Collar_(clothing)#Terminology http://www.ehow.com/how_5302536_use-optical-illusion-look-thinner.html http://www.girlposse.com/talk_talk_talk/clothing_0804.html ("Clothing Can Create an Optical Illusion - Good or Bad!" (c) Copyright 2004, Sarah J. Doyle. All Rights Reserved.) http://hollyoyler.wordpress.com/2010/02/17/flatter-your-figure/ http://www.joyofclothes.com/style-advice/magazine-articles/stylearticles/design-lines.asphttp://www.nzgirl.co.nz/articles/3334( accessories are necessity) http://shoes.about.com/od/shoe_tips_advice/ss/shoes_clothing_3.htm
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TONG LIEN OAN LAO ONG VIET NAM TRNG AI HOC TON C THANG PHONG THCN & DN

Internal publishing - HCMC, June 2010-

Compiled by: ThS.

Internal publishing - HCMC, June 20102

PROCESSING ACCOUNTING DATA

12. revenue or earnings or income

760 3,000 9,000 3,900

7,600 22,400 2,240 $20,160

Compiled by: ThS.

Internal publishing - HCMC, June 2010-

i- central processing unit

Programs and data

Mechanical and electron ice equipment

5- Parse 6- Synchronous Computer networks

Computer graphiC design

Compiled by: ThS.

Internal publishing - HCMC, June 2010-

Color theory does not analyze tints, shades, and tones

Task 3: Fill the gaps with the words below:

4- the color associated with safety(4)

6- the color of happiness (6)

ILLUMINATION AND SHADING

computer model 6- by lines drawn across the image

http://www.graphics.cornell.edu/online/tutorial/vase/ http://www.indezine.com/articles/colortheory.html http://www.color-wheel-pro.com/color-meaning.html

Compiled by: ThS.

Internal publishing - HCMC, June 2010-

Styles and silhoutte

1. Ring neck 2. Henley 3. Decollete 4. Draped neck

Garment and accessories

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