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THE DAILY OBSERVER
Tuesday,
ERIES
LECT(3UrdREEditSion)
March 20,
2018
:
dy guides Page 01
CSEC stu anguage
s h L
Engli nology
on Tech
Informati
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LECTURE SERIES (3 rd
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THE DAILY OBSERVER Tuesday, March 20, 2017 Page 2
PRODUCTION TEAM
EDITOR: Debra-Gail Williamson • ASSOCIATE EDITOR – DESIGN: Rorie Atkinson • GRAPHIC ARTIST / PAGINATOR: Roy France
CONT R IBUTOR S
HUMAN & SOCIAL BIOLOGY PRINCIPLES OF BUSINESS PRINCIPLES OF ACCOUNTS INTEGRATED SCIENCE
Leroy Munroe Hilary Bassaragh Tedmore Clarke Marlene Grey-Tomlinson
PERSUASIVE WRITING:
LETTER TO THE EDITOR
Hello everyone.
The diction
This is your word choice. If your audience is so diverse then you have to write in language that is accessible to most
people who would desire to read the newspaper. Language that contains too much jargon or unfamiliar words will
not only confuse the reader but will inhibit their desire to continue reading.
The format
This is a letter and therefore must be formatted as such. When you see a letter to the editor printed in the paper it
does not contain any addresses, just the salutation and complimentary close. Since the newspaper has space constraints
and is a public document then it stands to reason that the addresses of contributors would be withheld. You, however
do not have these concerns therefore the letter should be formatted as any other formal letter.
All of these factors will impact on the overall quality of the letter and should be given due consideration before you
begin to write.
Explain what the letter is about from the beginning Keep it brief
Your readers should not have to guess what the subject You are given a word limit that guides how much you
of your letter is. This should be clearly stated in the can say. Even if you were writing something to be
opening sentences. Your stance on the matter should published then you should keep your letter fairly short.
also be apparent from the start. A newspaper will not print a letter that is several pages
long and many readers may be turned off from reading
if the letter seems to go on and on. It is therefore,
important that you get to the point. Make your case and
Explain why the issue is important close your letter.
You cannot assume that because the issue is important
to you then everyone else will have the same
knowledge of its background or see its importance. You Close with your main point
will then have to show why this issue merits your Restate your main point at the end so as to leave your
attention and therefore, theirs. Use simple language readers with that in mind.
when giving your explanations so that the readers will
understand. JOL ENGLISH LANGUAGE continues on next page
THE DAILY OBSERVER Tuesday, March 20, 2017 Page 6
JOL ENGLISH LANGUAGE continued from previous page
Sample Letter
The drains in your community have not been cleaned for some time now and the residents are concerned about the
possible risks to the health and safety of the community. Write a letter to the editor explaining your concerns.
21 Gold Street
Kingston 20
May 30, 2016
The Editor
The Jamaica Chronicle
14 Robert Close
Kingston 10
Dear Editor,
The health of a community must come before all other considerations. It is against this background that I express
my concern about the lack of frequency with which the drains in my community are cleaned. At present the drains
have been neglected for about six months. I am sure that you can appreciate the hazards that this situation is
causing and we can all assume that the situation will get worse. Let me outline for you the situation as it stands.
The drains run from the neighbouring community, through the main street in my community and into the next
community. What this means is that any blockage occurs in these three communities then all will be adversely
affected. Currently the drains are blocked as they are used as dumping grounds since garbage trucks rarely visit
the areas and the problem is compounded by the overgrowth of grass and shrubs which thrive in this fertile
environment. You can imagine that whenever it rains the roads become river beds and houses are flooded which
leads to loss or damage to peoples’ property. This flooding leads to a slew of related issues as the roads have
deteriorated and the structural integrity of houses have been compromised.
I cannot emphasize enough the health risks associated with the drains. Vermin have multiplied as they have a
ready supply of food and housing in these drains. Parents live in constant fear of their children contracting any
number of diseases and already several children have had to receive medical attention for the break out of sores
on their skin. As a community we have made several representations to the councillor for the area and when that
failed we took the matter to the Member of Parliament. Again we were ignored. This situation is untenable. We
need the authorities to do the job that we the people have given them. Having used the appropriate channels I
cannot imagine that we will have to take to the streets with placards to get something done. If we are to grow
as a country then the services for which we pay our taxes must be rendered to us. Our health and our very lives
depend on this.
Sincerely,
R. Blake
MATHEMATICS Lesson 23
with Kamau Karenga
CONSTRUCTION
7 8 9
+
Geometric Construction or ‘RULER and COMPASS CONSTRUCTION’
is a topic in Geometry that is related to MEASUREMENTS. This
area requires high ‘dexterity’; students must be ‘nimble’ with 4 5 6 –
their fingers. The tools required are:
0 • = +
• A protractor, one with good base line and clear cross
hairs in the middle of the base line.
Compass Protractor
Ruler
JOL MATHEMATICS continues on next page
THE DAILY OBSERVER Tuesday, March 20, 2017 Page 8
JOL MATHEMATICS continued from previous page
! The compass is used to create a circle of any radius, from a specific centre. One may also scribe an arc, a fraction of
a circle of any radius from a specific centre.
! A ruler is used to measure the length of a line. We must be aware that the measurement has a “zero” point, which
is the reference point of the measurement. It is not necessarily at the end of the ruler.
! The protractor, usually shaped as a half of a circle, is a device for measuring angles from zero to 180o. The base line
of the protractor is lined up with one of the lines that form the angle; the cross hair is lined up with the vertex of
the angle (the corner); and the angle is read where the second line of the angle meets the protractor.
1. Draw a triangle, given the length of the three sides. 4. Draw a 90° angle from a point off a line.
3. Draw a 90° angle from a point on a line. 6. Draw a line parallel to a second line.
SKILL #1
SOLUTION 1
Method:
1. Draw a line, longer than 10
cm and mark off the points
A and B at 10 cm apart.
2. Using the compass with a
set radius of 6 cm, swing
an arc from point A (blue
arc).
3. Using the compass with a
set radius of 8 cm, swing
an arc from point B (red
arc).
4. Where the two arcs meet,
label point C. To complete
the triangle, draw lines AC
and BC.
SKILL #2
SOLUTION 2
2. Using the compass with a set radius of 4 to 6 cm, swing an arc from point A (red arc) which cuts the line that you
have drawn. Label the point where the arc cuts the line as point B.
3. Using the compass with the SAME RADIUS as before, swing an arc from point B (blue arc) to cut the first arc. Label
the point where the two arcs meet as point C.
4. Draw the line from A through C to complete the 60o angle at point A.
SKILL #3
Draw an angle of 90 o from a point on a line.
SOLUTION 3
2. Using the compass with a set radius of 4 to 6 cm, swing an arc from point C which cuts the line that you have
drawn at points A and B.
3. Using the compass with a bigger radius than before, swing an arc from point A (red arc) to pass directly above
point C.
4. From point B, swing an arc (blue arc) with the SAME RADIUS as the arc from A. These two arcs should meet at a
point directly above point C.
5. Draw the line from C through D to complete the 90° angle at point C.
SKILL #4
Draw a line from a point off a line to meet the first line at 90°.
SOLUTION 4
1. Draw a horizontal line and identify a point A that is not on the line.
2. Using the compass, swing an arc from point A, with a radius big enough to go below the line and cut the line at
B and C (red arc).
3. Using the compass, swing an arc from point B (black arc) to pass directly below point A.
4. From point C, swing an arc (blue arc) with the SAME RADIUS as the arc from B. These two arcs should meet at a
point directly below point A. Label the point D.
5. Draw the line from A through D to complete the 90° angle at a point between B and C which happens to be the
midpoint of segment BC.
SKILL #5
Using a ruler and a protractor, draw two lines AB and BC that meet at an angle of 80°. Using ruler and compass only,
bisect the angle to form two 40° angles.
SOLUTION 5
2. Using the compass, swing an arc from point B, to cut AB and BC at points D and E respectively (blue arc).
3. Using the compass, swing an arc from point D (red arc) to pass directly in the middle of angle ABC.
4. From point E, swing an arc (black arc) with the SAME RADIUS as the arc from D. These two arcs should meet at a
point F directly in the middle of angle ABC.
5. Draw the line from B through F to complete the 40° angles: ABF and FBC.
SKILL #6
Draw a line AB and a point C not on the line AB. Draw a second line through point C which is parallel to line AB.
SOLUTION 6
2. Construction of a parallel line through point C is based on a parallelogram. We must find a point D such that AC
= BD and AB = CD. Using the compass, swing an arc from point A to pass through C (red arc).
3. Using the compass, with the SAME RADIUS swing an arc from point B (red arc) to pass directly above and to the
right of point B.
5. Using the compass, with the SAME RADIUS swing an arc from point C (blue arc) to cut the red arc at D.
EVALUATION
SOLUTION
Drawing instructions:
1. Draw a horizontal line, longer than 9 cm. Measure 9 cm and label the points K and L.
2. Construct the 60° angle at K: At point K, use the compass to scribe an arc (red) that cuts the line KL. From the
point where the arc cuts the line, scribe a second arc (green) to cut the first arc. Draw the line KN from point K
through the point where the two arcs intersect. Locate point N by measuring 7 cm from K.
3. Construct the 90° angle at point L: From point L, scribe a semicircular arc (blue) to cut line KL on both sides of L.
From the point where the semicircle cuts line KL, on the left side of L scribe an arc above L (red) with a radius
bigger than the semicircle. Scribe a second arc with the same radius (blue) from the right side of L to intersect
the blue arc directly above L. Draw the vertical line from L through the point where the red and blue arcs intersect.
4. Construct the line parallel to KL: From point N, scribe an arc to the right of N (blue) with a radius of 9 cm (equal
to the length KL). From point L, scribe an arc (green) with a radius of 7 cm (equal to the length KN) and
intersecting the blue arc. The point where the arcs intersect would form a parallelogram with points N, K and L.
Draw a line from the point where the arcs intersect to point N and this line will be parallel to line KL. Where the
line from N meets the line from L, we identify point M.
Next Week: We will examine INVESTIGATIONS – how to identify patterns and determine the algebraic description.
PEACE and LOVE!
POLLUTION
This week we will give an overview of Pollution as well as questions relating to Pollution
Pollution is the introduction of pollutants into the environment. When pollutants contaminate the environment the
health of humankind as well as plant and animal life are affected. As the population of humankind continues to grow,
so does the amount of potentially toxic substances that are released into the ecosystem almost on a daily basis.
Instruction: Use the words in the box below to complete the word meaning activity
WORDS MEANING
These are harmful substances such as liquid, solid and gaseous waste which are introduced
1
into the environment by humankind.
This is the pollution of the earth’s land surface using various types of pollutants. It is the
2 destruction or decline in quality of the earth’s land surfaces in terms of use, landscape and
ability to support life forms.
This happens when people or industries undertake activities that suddenly decrease or increase
3
the temperature of a natural water body which may include lakes, rivers, oceans or ponds.
4 This is the removal of salt from seawater and brackish underground and surface water
5 Pollutants which can be broken down by normal biological processes
This type of pollution occurs due to nuclear plant malfunctions, improper nuclear waste
6
disposal, uranium mining operations and nuclear power plant accidents.
Pollutants which are resistant to decay and remain in the environment for millions of years.
7
Example of these pollutants are: Styrofoam cups and plates
This is the introduction of substances, that is, household and industrial waste into the rivers,
8
lakes, sea, swamps, gullies and aquatic environment which affects plants and animal life.
This happens when human activities directly or indirectly introduce destructive chemicals, substances,
9
or objects into the soil in a way that causes damage to the immediate earthly environment.
10 This type of pollution is also referred to as luminous pollution or photo pollution
TYPES OF POLLUTION
There are several types of pollution each having different consequences. Knowing what the different types of pollution are
and their sources can help individual’s understand the potential impact of these pollutions on their health and the health of
others. However, whatever the consequences, they are all harmful to plant and animal life. The types of pollutions include:
ACTIVITY #2
Instruction: Complete the table below relating to the main types of Pollution
Instruction: Answer the questions below by writing either ‘True’ or ‘False’ in the space provided.
1 ________ If groundwater gets contaminated, then surface water such as lakes and streams can also become polluted.
3 ________ Prolonged exposure to noise level above 80 decibels is good for the ear.
4 ________ Any alterations in the chemical, physical, or biological water properties qualify as water pollution.
6 ________ Landfills, septic tanks and animal waste are examples of sources of ground water contamination.
7 ________ Carbon dioxide, methane and chlorofluorocarbons are examples of greenhouse gases.
8 ________ The main types of pollution are: air, land, water, noise, plants
9 ________ The aquatic environment includes rivers, lakes, land, sea, swamps and gullies
10 ________ Air pollution results from both human and natural activities.
11 ________ A psychological effect that air pollution has on the body is the ability to carry out daily activities faster.
13 ________ The greenhouse effect is the global atmospheric warning that is caused by the heating of atmospheric gases
which are unable to rise to higher levels.
14 ________ Sedimentation or silting causes water pollution when soil and fine particles from slopes without any
vegetation or mining and are washed into rivers and streams when it rains, thereby causing the water to
be polluted.
ANSWERS
ACTIVITY #1
1 Pollutants 6 Radioactive pollution
2 Land pollution 7 Non-biodegradable
3 Thermal Pollution 8 Water pollution
4 Desalination 9 Soil pollution
5 Bio-degradable 10 Light Pollution
ACTIVITY # 2
~ Smoke from the burning ~ Respiratory and heart ~ Emphasis should be placed
Air of solid waste and problems: Air pollution can on consumers and businesses
spontaneous combustion in lead to several respiratory using clean energy resources
solid waste landfills also and heart conditions along such as solar, wind and
cause air pollution with cancer. Children and geothermal. In Jamaica, the
senior citizens in areas Governments can provide
exposed to air pollutants grants to consumers who are
usually suffer from allergies, interested in installing solar
pneumonia and asthma. panels for their home. This
will help to reduce air
pollution.
ACTIVITY # 3
1. T 2. T 3. F 4. T 5. F 6. T 7. T
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T ODAY !
THE DAILY OBSERVER Tuesday, March 20, 2017 Page 22
EXAMINATION REVISION
Question # 4
Question # 5 Question # 6
This question is testing information systems – validation (a) Four hardware would be: router, speakers, screen,
& verification checks. microphone
(b) 5 6 4 3 2 1 respectively
(a) Verification checks - examples visual check and
double data entry
Always
remember that
the purpose of
the examination
is for you to
show the
examiner how
much you know,
so make sure you
understanding Remember not to leave out ‘Yes’ and ‘No’. Study this solution and let me know
if you understand it.
programming
techniques. Read
and practice! JOL INFORMATION TECHNOLOGY continues on next page
THE DAILY OBSERVER Tuesday, March 20, 2017 Page 26
JOL INFORMATION TECHNOLOGY continued from previous page
(c) The value of the constant is 0.2, it represents the tax Question # 12a
rate
Correct order of steps in problem-solving:
(d) Name of variable is ‘tax2015’ and data type is ‘real’. (1) Analyse the problem It is during analysis
(2) Identify and define that the problem is
the problem defined.
Question # 10 – Arrays in Pascal (3) Write an algorithm
(4) Test the algorithm The algorithm is
always written before
Review the lessons on ARRAYS in (5) Write the program
the program in its
Pascal. DO NOT go into the (6) Test and debug source code.
examination not knowing how to the program
declare an array or how to assign Chapters 12 - 14 (pages 49 – 57)
values to an array. These are two programming skills that of the IT Observer Lecture Series
you must have. booklet, 3rd edition, elaborates
Also, read pages 83 – 86 in the IT Observer Lecture Series further of each step.
Booklet, 3rd edition, chapter 19, for further details.
Question # 12b
OMEGA [3] = OMEGA [1] + OMEGA [2]; Both the first and second generation
p ro g ra m m i n g l a n g u a g e s a re
considered low-level languages
Question # 11 – Programming terminologies because they are specific to particular
computer architecture. Unlike the 3 rd and 4 t h
(1) flowchart (6) compile generations which are generally portable across multiple
(2) algorithm (7) execute architectures, but require interpreting or compiling.
(3) source (8) run-time
(4) debug (9) logic
(5) syntax (10) external JOL INFORMATION TECHNOLOGY continues on next page
THE DAILY OBSERVER Tuesday, March 20, 2017 Page 27
JOL INFORMATION TECHNOLOGY continued from previous page
Third and fourth generation programming languages are known as high level languages, because the coding in close
to human language.
This paper was selected because it tested majority of the programming skills you need before you go into the exam in
May. It also tested data representation which is a topic that most likely will come in the exam. This is where we will
stop for this week. Next week we continue revising. Keep practising!
Word to the wise: The wise man should be prepared for everything that does not lie within his control. You have
three choices: give up, give in, or give it all you’ve got.
Objectives:
3. Identify and state the different stages Persons get malaria when they are bitten by an infected
of the mosquito’s life cycle. female Anopheles mosquito. Malaria cannot spread from
person to person such as a cold or the flu, and it cannot
be transmitted through sexual intercourse. A person
4. Identify and state the causative agent,
cannot get malaria by coming into contact with a
signs and symptoms, treatment and
malaria-infected person, such as sitting next to someone
control of leptospirosis.
who has the infection. They have to be bitten by a female
Anopheles mosquito that is infected with the plasmodium.
INSECT BORNE DISEASES
A Plasmodium is a single-celled parasite that multiplies in
the red blood cells of humans as well as the mosquito
MALARIA intestine. When the mosquito bites an infected person, a
small amount of blood is ingested that contains
Malaria is a life-threatening infectious disease caused by microscopic malaria parasites. When this mosquito is
the protozoa parasites. The protozoa parasite that causes ingesting another blood meal, these parasites mix with
malaria is called a ‘Plasmodium’. The disease is the mosquito’s saliva injected into the person being bitten.
transmitted to humans through the bites of an infected As the malaria parasites enter the blood stream they infect
female Anopheles mosquito that is the exclusive carrier of
and destroy red blood cells.
the malarial parasite. Note that malaria is a disease that
is not caused by a bacterium, virus or fungus but instead
a protozoon known as the plasmodium. JOL HUMAN & SOCIAL BIOLOGY continues on next page
THE DAILY OBSERVER Tuesday, March 20, 2017 Page 29
JOL HUMAN & SOCIAL BIOLOGY continued from previous page
The female Anopheles mosquitoes are also known as Malaria may cause anaemia which is caused by damage to
‘night-biting’ mosquitoes because they most commonly the red blood cells and jaundice (yellow colouring of the
bite between dusk and dawn. When a female Anopheles skin and eyes) because of the loss of red blood cells.
mosquito takes a blood meal from an infected person with Symptoms usually appear between 10 and 15 days after
the mosquito bite. If not treated, malaria can quickly
malaria, it will become infected with the parasite and
become life-threatening by disrupting the blood supply to
spread it to other people. When the infected mosquito
vital organs. Malaria may be treated with anti-malaria
bites an uninfected person, it releases the parasites into drugs such as chloroquine, mefloquine, quinine and
their blood. tetracycline.
The life cycle of a mosquito Pupae: The pupae stage is a resting, non-feeding stage
of development, but pupae are mobile, responding to
Eggs: After drinking blood, adult females lay tiny white light changes and moving with a flip of their tails
eggs singly on the surface film in stagnant water or very towards the bottom or protective areas. Pupae live near
slow-moving water. the surface of the water, breathing through two
horn-like tubes (called siphons) on their back. Pupae are
Larvae: Within a week, the eggs hatch into larvae (called also called ‘tumblers’.
‘wrigglers’) that breathe air through tubes (spiracles) which
they poke above the surface of the water. Anopheles larvae Adult: The newly emerged adult rests on the surface of
does not have a spiracle and lie parallel to the water surface the water for a short time to allow itself to dry and all
to get a supply of oxygen through a breathing opening. The its body parts to harden. The wings have to spread out
larvae eat bits of floating organisms and particles in the water. and dry properly before it can fly. Blood feeding and
They may also feed on each other. Larvae molt four times as mating does not occur for a couple of days after the
they grow; after the fourth molt, they are called ‘pupae’. adults emerge.
INSURANCES
Objectives:
When you’re in business you deal with a variety of potential risks each day. Risk is not something you can avoid, but
it is something you can manage. Insurance is one way to manage this risk. Insurance is an essential part of running
any business. Your insurance requirements will vary according to the type of business you are operating, but you should
be aware that some forms of insurance are compulsory, such as workers’ compensation and third party car insurance.
Insurance is an agreement between an insurance company (insurer) and someone who wants financial protection (the
insured) that compensation will be paid if a particular loss is sustained. The contact drawn between these two
individuals is known as a policy. The purpose of insurance is to provide for any damages suffered by the insured.
Therefore the insurer will compensate them so that they return to a favorable position before the loss.
Timing for payment of claim Only when the event happens. Dead or on maturity.
Coverage/Time Usually one year, renewable after. Running over a number of years.
The Pooling Of Risks (3) Indemnity: this principle restores the policy
holder to his former position before the accident.
Insurable risks are those risks that can be assessed in value However the following must be observed:
or which the probability can be assessed using statistics (a) No profiteering: that is a person should
which non insurable risks cannot be assessed. A risk is also not make a profit from a claim.
regarded as insurable if there are a large number of similar (b) Subrogation – takes the place of. When
risks. This facilitates the basis for the insurance system of the company pays out a claim the item
the pooling of risks. This means that each person pays a that is damaged becomes the property
of the company, as the owner is now
small sum, but if loss is suffered a large sum will be
compensated with cash to replace the
received in compensation: as a result the risk is said to be
damaged goods.
shared among the persons or firm who joined together.
(c) Contribution – this prevents a person
from claiming on two insurance
PRINCIPLE OF INSURANCE companies for the same property.
(1) Insurable interest: an individual should be (5) Subrogation: this is an aspect of indemnity. This
directly connected with the property (asset) or implies that if your asset insured is completely
person insured for them to have any legal claim destroyed then the insurance company would
in the event of the person’s untimely demise. compensate you but the asset would now be the
property of the insurance company.
(2) Utmost good faith: the information provided to
the insurer should be factual. Failure to disclose (6) Contribution: If you are insured with two
vital facts may result in the insurance company companies, they will come together to
not honoring the claim. For example, a cancer or compensate you, therefore you cannot make a
heart patient must inform the company of the profit from an insurance company.
condition before making a proposal for a life
assurance policy. JOL PRINCIPLES OF BUSINESS continues on next page
THE DAILY OBSERVER Tuesday, March 20, 2017 Page 35
JOL PRINCIPLES OF BUSINESS continued from previous page
INSURABLE AND NON INSURABLE Endowment policies are for payments of a basic sum upon
AND NON-INSURABLE RISKS AND INSURABLE RISKS reaching a certain age or death, whichever comes first.
Therefore upon maturity if the holder survives the period
Non-insurable risks are risks which cannot be assessed in covered by the policy they receive a sum, please note this
value. The probability may be incalculable, or they may is the total of the premium (basic sum invested) not the
be risks which are against the public interest or illegal. In benefit received if one dies.
business, non-insurable risks are such as failure to
Term policies are subscribed by people who need a
anticipate market demand correctly and failure to manage
mortgage on their houses. In the event of death the policy
the firm efficiently.
is used to pay off the mortgage.
Insurable risks are those risks which can be assessed in
value or of which the probability of it occurring can be
assessed. In business, insurable risks are the non-economic
risks such as fire, hurricane, accidents, etc.
3 LIFE ASSURANCE
(4) theft, burglary ! Hull insurance – this covers damage to the vessel
and all its fixtures or damages caused by us to
(5) bad debts another vessel. Policies can be divided into sections-
time policies, which covers the ship for a specific
period and voyage policies that cover the vessel on
Types of liability insurance you need to consider: specific voyages.
(1) Public Liability ! Cargo - this covers the goods transported by the
Public liability insurance protects you and your vessel. Most importers will not accept the bill of
business against the financial risk of being found lading if the cargo is not insured.
liable to a third party for death or injury, loss or
! Freight – covers the probability that the shipper
damage of property or ‘pure economic’ loss
does not pay for delivery of the goods to him/her.
resulting from your negligence.
! Ship owner liability – damages caused by the
(2) Professional Indemnity
captain or any other crew member, example
Professional indemnity insurance protects you pollution, injury to passengers.
from legal action taken for losses incurred as a
result of your advice. It provides indemnity cover
if your client suffers a loss - either material, TYPES OF INSURANCE –MARINE
financial or physical - directly attributed to
negligent acts. There are several types of policies in marine insurance:
(1) Time specified – e.g., 6 months
(3) Product Liability (2) Voyaged – cover is only for one trip
If you sell, supply or deliver goods, even in the (3) Time and voyaged – cover is for one trip and for a
form of repair or service, you may need cover specified time, e.g., Jamaica to Miami in 2 weeks
against claims of goods causing injury or (4) Floating – cover is the same as for regular voyages
damage. Product liability insurance covers (5) Valued – the value is agreed beforehand
damage or injury caused to another business or (6) Unvalued – the losses are assessed afterwards
person by the failure of your product or the
product you are selling. JOL PRINCIPLES OF BUSINESS continues on next page
THE DAILY OBSERVER Tuesday, March 20, 2017 Page 37
JOL PRINCIPLES OF BUSINESS continued from previous page
Those individuals who depend on imported goods benefit in the event of damages to property or goods. They are able
to recover losses and carry on trade despite adversities. It is also important to the country’s balance of payment as a
portion of the profits earned by the insurance company is used to pay taxes. It also encourages individuals and
organizations to take risks.
Insurance policies can also act as collateral for other business ventures. For example, it can be used against a house
mortgage. If the person forfeits on the loan payment the bank can claim the property as payment in place of the debt.
No, health insurance is a part of the compensation package offered by employers. It is to ensure that workers and their
family are cared for in the event of illness. It is a type of personal insurance, offered by non-life insurance or general
insurance companies, in which hospitalization expenses are compensated. In health insurance, either the amount spent
is reimbursed, or cashless service is provided with a network of hospitals, doctors throughout the country, but only up
to the amount covered in the policy. It covers room expenses, nursing expenses, fees of surgeon, physician, specialist,
consultant, medical bills, operation theatre charges, x-ray, dialysis, and so on. In Jamaica we have two major providers,
Sagicor and Medi-cus (offered by Guardian Life).
LECTURE SERIES
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T ODAY !
THE DAILY OBSERVER Tuesday, March 20, 2017 Page 38
www.jamaicaobserver.com JOL LECTURE SERIES Jamaica Observer Limited
PRINCIPLES OF
ACCOUNTS Lesson 23
with
Tedmore Clarke
Examiners normally require extensive knowledge of the various subsidiary books (books of prime entry) and the source
documents used to prepare them. The following represent the major books of original entry and the relevant source
documents.
SUBSIDIARY BOOK (Book of Original Entry) SOURCE DOCUMENT(S) USED
Sales Journal Sales Invoices
Purchases Journal Purchases Invoices
Returns Inward (Sales Returns) Journal Credit Notes issued by the firm
Returns Outward (Purchases Returns) Journal Credit Notes received or debit notes issued by the firm
Cash Book Receipts, Cheques, Deposit Slips, Bank Statements
Petty Cash Book Petty Cash Vouchers
General Journal Various documents, including debit notes
Tutorial Note: The cash book is both a ledger and a journal at the same time. It is a ledger in that it observes the
double entry principle when recording receipts and payments. The cash and bank columns are therefore
part of the double entry process. The cash book also acts as a journal by listing cash discounts until at
the end of the period when the totals are transferred to the general ledger. The discount columns in
the cash book are therefore not part of the double entry system.
The journal is a form of diary in which certain transactions are entered before the actual entries are made in the
necessary ledger accounts. Having entered the transactions in the journal, the double-entry records must then be made
in the necessary ledger accounts. The journal is therefore not a major part of the double-entry system, since entering
an item in the journal is not the same as recording the transaction in the accounts.
When writing up the journal, the name of the account to be debited must always be shown first. The name of the
account to be credited should not be written in the same margin as the one to be debited; it should be indented.
Format of the General Journal
FOLIO COLUMNS
a) Trade Debtors’ personal accounts are found in the Sales Ledger (SL).
b) Trade Creditors’ personal accounts are found in the Purchases Ledger (PL).
c) Cash and Bank accounts are found in the Cash Book (CB).
d) All other impersonal accounts, as well as the accounts of debtors and creditors who are not considered trade
debtors and/or trade creditors, are found in the General Ledger (GL).
Tutorial Note: Trade debtors and trade creditors refer to debtors and creditors for goods.
EXERCISE
You are required to show the journal entries necessary to record the following transactions for January 2017, in the
records of R. Parkinson, a grocer.
2017
Jan 1 Bought furniture on credit from Courts Ltd. $5,000
5 Wrote off an amount of $400 owing by C. Guy as bad
7 Sold fixtures on credit to Best Deals Ltd. $2,000
11 Returned furniture to Courts Ltd. $500
15 J. Carson, who owed the firm $800, was unable to pay in cash, and so Robinson decided to accept some
furniture from him to cancel the debt.
16 Robinson took $350 worth of goods out of the business at cost for personal use.
21 A private telephone bill was included in the business at a value of $400.
23 Best Deals Ltd. returned fixtures valued at $200.
25 A. Gentry, who owed the firm $600, managed to pay cash equivalent to 70 cents in the dollar, but it became
obvious that he would not be able to pay the remainder.
31 Robinson replaced $250 worth of the goods taken on January 16.
HINT: 75 cents in the dollar means that for every dollar owed by the debtor the firm received 75 cents.
SOLUTION
OPENING ENTRIES
These are the entries needed to open a new set of books, and can arise as a result of:
1. Assets and liabilities being carried forward to a new trading period
2. The conversion of single entry and incomplete records into double-entry book-keeping.
In preparing opening journal entries, all the assets are listed first and debited. The liabilities are then indented since
these are to be credited. It will often be necessary to determine the capital (by deducting liabilities from assets) which
should also be credited in the journal.
EXERCISE
M. Carson has been in business as a
$
trader for many years, but without Machinery 8,000
keeping proper records. He now Motor Van 5,000
decides to implement a double-entry Stock 4,000
Debtors:
book-keeping system, and was able to B. Daley 500
provide the following information C. Brown 750
relating to assets and liabilities at Creditors:
S. Adams 800
January 1, 2018: A. Carter 400
Loan from Finance Plus 2,000
You are required to prepare Opening Cash at Bank 3,000
Cash in Hand 300
Journal Entries for the info at right.
SOLUTION
REMINDERS: 1. Assets have debit balances while liabilities and capital have credit.
2. Capital = Assets – Liabilities.
MULTIPLE CHOICE
PRACTISE QUESTIONS
Hello students, for this lesson there are some CSEC type
multiple choice questions from the second part of the syllabus.
Though the answers are provided at the end, try to complete
the questions before going to the answers. Good luck!
A. I only
B. II only
C. I and III only
D. I, II and III
5. The diagram below is of an electric bulb. 10. Which of the following eye problems is not
Which of the parts marked A, B, C and D must have very associated with the lens?
high resistance? ___________ A. Cataract
B. Glaucoma
C. Long sightedness
D. short sightedness
8. A paper cup can be used to boil water because Along which of the arrows, A, B, C, or D is carbon
A. water is a poor conductor of heat dioxide released? ___________
B. convection currents can be set up in water
C. water prevents the cup from being too hot to burn
D. water is a liquid over a wide range of temperatures 13. How much current (in amperes) is drawn from an 8V
battery which is connected to a 2 resistor?
A. 0.4A
9. An appliance has 100V and a current of 50A passing B. 4.0A
through it. What is the resistance of the appliance? C. 10A
A. 2
D. 16A
B. 25
C. 100
D. 5000 JOL INTEGRATED SCIENCE continues on next page
THE DAILY OBSERVER Tuesday, March 20, 2017 Page 44
JOL INTEGRATED SCIENCE continued from previous page
14. An iron is used on a 120V main circuit and has a 13A 20. All the following are conductors EXCEPT:
fuse in its plug. What is the most powerful power rating A. gold
of an iron that can be used safely with this fuse? B. silver
A. 1000W C. paper
B. 1200W D. copper
C. 1500W
D. 1800W
21. All the following are insulators EXCEPT:
A. porcelain
15. A certain town uses hard water domestically. B. carbon
However no lime scale is found in the kettles. This C. cloth
is because the hard water: D. plastic
A. is acidic
B. does not produce scum
C. contains magnesium sulphate 22. Which of the following quantities has the same unit
D. produces calcium carbonate when decomposed as electromotive force?
A. Charge
B. Current
16. Chlorine is bubbled into water during water C. Potential difference
treatment D. Power
A. to kill bacteria
B. remove colours
C. form a stable compound 23. A plug connected to a table lamp contains a 3A fuse?
D. to remove unpleasant odours Why is the fuse needed?
A. to increase the resistance of the circuit
B. to make it easier for the current to flow
17. All metals are ______ C. to protect the wiring from overheating
A. connectors D. D. to reduce the voltage across the lamp
B. conductors
C. heavy (high density)
D. light Use the information below to answer items 24 – 26
A. precipitation
B. evaporation
18. Ohm’s law states that: C. transpiration
A. V = I/R D. condensation
B. V = R/I
C. V = I x R 24. Which of the processes takes water from the
D. V = power atmosphere to the land? ___________
27. Which of the following substances has the greatest 31. In the water cycle, one correct sequence of events
water potential? by which water is returned to the sea is:
A. salt water A. Evaporation-precipitation-river
B. pure water flow-precipitation
C. acid solution B. Precipitation-evaporation -percolation-river flow
D. any mixture C. River flow-evaporation-percolation- precipitation
D. Evaporation- precipitation-percolation-river flow
30. An electric hair dryer has a plate underneath giving 36. Water that forms scum with soap must be:
the following information: 240 V 750 W. The best A. lime water
fuse to put in the plug should have a rating of B. soft water
A. 13 A C. an acid
B. 5 A D. hard water
C. 3.A
D. 1.A JOL INTEGRATED SCIENCE continues on next page
THE DAILY OBSERVER Tuesday, March 20, 2017 Page 46
JOL INTEGRATED SCIENCE continued from previous page
37. A source for soapless detergent is 43. Which of the following describes the change in the
A. rock eye when viewing a near object?
B. the sea A. The pupil dilates
C. crude oil B. The ciliary muscles contract
C. The suspensory ligament contracts
D. soil minerals
D. The retina becomes more active
40. Farmers treat soil with ammonium sulphate to 46. The greatest difference will be observed in the
thermometers of the hygrometer when the day is
A. Reduce its acidity
A. hot, dry and windy
B. Reduce its alkalinity
B. cool, dry and not windy
C. Increase its nitrogen content C. hot , humid and windy
D. Increase its sulphur content D. cool humid and not windy
49. A nurse removes the thermometer from under a patients tongue, and then takes his pulse. After a few minutes,
she reads the temperature of the patients. She is able to delay reading his temperature because
A. Mercury is a very dense liquid
B. The capillary of the thermometer is very narrow
C. Of the presence of the constriction just above the bulb
D. Mercury is a good conductor of heat and expands uniformly
50. Which of the following parts of the ears is attached to the oval window?
A. Anvil
B. Stirrup
C. Hammer
D. Cochlea
ANSWERS
1. C 2. D 3. B 4. D 5. D
6. D 7. D 8. C 9. A 10. B
The second stanza focuses on the effect that the impending storm has on human beings as well as nature. Children,
innocent and unaware of the danger that is coming toward them, are running around and playing in the wind. The
women are also running around in the wind with their babies on their backs. Unlike the children, however, they are
trying to put things in place in order to ensure that they are safe during, and after the storm. Once again the power
of the wind can be seen as not only does the poet state that the trees are bending, but he also states that it is ripping
off the clothes of the women who are out and about preparing for the storm.
Then, the lightning and the thunder come accompanied by an even louder crack and the smell of smoke. It would
appear as if the lightning has struck and ignited a tree somewhere. Finally the rain begins to pour down and together
with the wind, lightning and thunder, they have formed a thunderstorm.
Have you read the poem? If so, what devices were you able to identify? Here are two of them.
PERSONIFICATION
The clouds are said to be “hurrying” and “pregnant” (lines 2 and 10). Further, “the wind whistles” (line 9) and the
trees “bend to let it [the wind] pass” (lines 10 and 26). In all three references the poet gives human qualities to the
clouds, the wind and the trees.
As a result the reader might think that the elements are alive or filled with energy: it seems as if they have taken on
a life of their own. This impression serves to create an atmosphere of excitement and expectancy – the kind of
atmosphere that is present when a storm is approaching.
SIMILE
Rubadiri uses similes throughout the poem. For example, the clouds are gathering so swiftly that they are said to
be “Like a plague of locusts” (line 6). This simile not only creates visual imagery (it causes the reader to ‘see’ the
dark clouds coming together), but it adds to the sense of danger and destruction that a plague of locusts carries
with it as in Africa and other territories, locusts often descend on large farms and devour the crops in a relatively
short space of time.
Another simile in the poem can be found in line 27 – “Clothes wave like tattered flags”. This simile serves to create
visual imagery and perhaps auditory imagery as well (the reader might be able to ‘hear’ the sound of the clothes
flapping in the wind). Additionally, the statement may remind the reader of African culture where loose garments are
worn. Consequently the wind strips them off the women and exposes their “dangling breasts” (line 29) – also a feature
of some tribes in Africa.
I will end the lesson at this point. I hope you will join me next week. Remember exams are just around the corner.
Online:
► Communication
Studies 52 – 55
SPIRIT OF VOLUNTEERISM
THE JAMAICA PEGASUS, KINGSTON:Volunteer mentor, Mendell Thompson,
Branch Manager of Victoria Mutual, Liguanea, grabs the attention
of Denbigh High school Students at the Social Enterprise launch
on March 12, 2018. (PHOTO: GARFIELD ROBINSON)
LECTURE SERIES (3 rd
Edition)
The most comprehensive collection of CSEC study guides: NOW
English Language and Information Technology AVAILABLE
Available at JAMAICA OBSERVER LIMITED: • Kingston – 926-7655
• Ocho Rios – 795-3632 • Montego Bay – 979-2401 • Mandeville – 963-0515
Also available at bookstores islandwide.
THE DAILY OBSERVER Tuesday, March 20, 2017 Page 52
CONTENT REVIEW
2. Use of technical and scientific jargon for example, Some other common organizational patterns include the
‘catfishing’ which is a term used in the cyber world.
following:
3. Definitions – given for catfishing
1. Cause and Effect – this pattern presents an action
4. Use of contrast where the speaker notes the differences and then a result.
with recreational activities in the past vs now.
2. Compare and contrast – this patterns shows how
5. Use of rhetorical questions so as to get the reader’s two things are similar (compare) and how they are
attention. different (contrast).
Language Techniques
3. Chronological order – this is where the information
Use of transition words for example not only, another and is organized in order of time.
therefore. There is also the use of but to show a contrast.
4. Sequence/Process – the information is listed in a
Now, let us look at the organizational strategy. step-by-step manner or explains the how something
is done or how to achieve a particular thing.
1. The passage presents the problems at the top of the
passage and then the solutions at the bottom. 5. Spatial/Descriptive – this is a description of
Parents are being told what the problems are that
something or somewhere in order of its space. A
their children may face if social media are not used
wisely and then she presents the solutions as ways specific example could be describing your school
in which parents can guide and better monitor their compound. You may begin by saying to the right of
children’s use of social media. the entry gate you will find the library while to the
left you will see the computer lab. At the centre you
You MUST NOT forget to say how the author uses the will find the 4th form block and to the rear of the 4th
different strategies to achieve his purpose. One way you form block is the assembly hall.
could highlight this is to say that he highlighted specific
dangers surrounding the use of social media so that the
parents can see the importance of guiding their children. JOL COMMUNICATION STUDIES continues on next page
THE DAILY OBSERVER Tuesday, March 20, 2017 Page 54
JOL COMMUNICATION STUDIES continued from previous page
Instructions: Listen carefully to the reading of the poem and answer the questions below based on it
2. What is the literary device used in “the ogre towers above you”?
(A) Hyperbole
(B) Metaphor
(C) Symbolism
(D) Onomatopoeia
5. Which of the following comments BEST show that the phrase “the hurt your easy tears can scald him with”
is effectively used?
(A) It compares the tears to the parent’s pain
(B) It evokes a sense of pity for the hurt father
(C) It visually captures how the little boy looks when he is crying
(D) It compares the heat of the pain to tepid water
For next week’s lesson we will look at some more multiple choice questions and start revising for the module 3 essay.
Until next week, take care and don’t forget to read and prepare.
Peta-Gaye Perkins Bryan is on the staff of Queen’s High School for Girls
! Email: perkins.pg@gmail.com