Patrones de Organización de un párrafo

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Patrones de organización de un párrafo

Trial balance

Marcadores de Discurso

A trial balance is a list of all the nominal ledger (general ledger) accounts contained in the ledger of a business. This list will contain the name of the nominal ledger account and the value of that nominal ledger account. The value of the nominal ledger will hold either a debit balance value or a credit value balance. The debit balance values will be listed in the debit column of the trial balance and the credit value balance will be listed in the credit column. The profit and loss statement and balance sheet and other financial reports can then be produced using the ledger accounts listed on the trial balance.

The trial balance is usually prepared by a bookkeeper or accountant who has used daybooks to record financial transactions and then post them to the nominal ledgers and personal ledger accounts. The trial balance is a part of the double-entry bookkeeping system and uses the classic 'T' account format for presenting values.

*  The general ledger, sometimes known as the nominal ledger, is the main accounting record of a business which uses double-entry bookkeeping. It will usually include accounts for such items as current assets, fixed assets, liabilities, revenue and expense items, gains and losses. Each General Ledger is divided into debits and credits sections. The left hand side lists debit transactions and the right hand side lists credit transactions. This gives a 'T' shape to each individual general ledger account.

*  Debits and credits This article is about the bookkeeping concept of debits and credits. Not to be confused with the financial concepts of debt and credit, or with credit cards.

This article uses terms related to the American system of accounting known as GAAP (Generally Accepted Accounting Principles). The article still applies when working with the European accounting system known as IFRS (International Financial Reporting Standards) - Note: some terms may differ e.g. Revenue (GAAP) is Income (IFRS). An alternative article with IFRS terms is available see: Debits and Credits (IFRS).

Secuencia y ordenamiento del tiempo

Hershey’s

It all started with a decision.
In the beginning, Our company originated with candy-manufacturer Milton Hershey’s decision in 1894 to produce sweet chocolate as a coating for his caramels. Located in Lancaster, Pennsylvania, he called his new enterprise the Hershey Chocolate Company. In 1900, the company began producing milk chocolate in bars, wafers and other shapes. With mass-production, Hershey was able to lower the per-unit cost and make milk chocolate, once a luxury item for the wealthy, affordable to all. One early advertising slogan described this new product as “a palatable confection and a most nourishing food.”

A company on the move.
The immediate success of Hershey’s low-cost, high-quality milk chocolate soon caused the company’s owner to consider increasing his production facilities. He decided to build a new chocolate factory amid the gently rolling farmland of south-central Pennsylvania in Derry Township, where he had been born. Close to the ports of New York and Philadelphia which supplied the imported sugar and cocoa beans needed, surrounded by dairy farms that provided the milk required, and with a local labor supply of honest, hard-working people, the location was perfect. By the summer of 1905, the new factory was turning out delicious milk chocolate.

A KISS for the whole world.
Looking to expand its product line, the company in 1907 began producing a flat-bottomed, conical milk chocolate candy which Mr. Hershey decided to name HERSHEY’S KISSES Chocolates. At first, they were individually wrapped in little squares of silver foil, but in 1921 machine wrapping was introduced. That technology was also used to add the familiar “plume” at the top to signify to consumers that this was a genuine HERSHEY’S KISS Chocolate. In 1924, the company even had it trademarked.

New products, hard times.
Throughout the next two decades, even more products were added to the company’s offerings. These included MR. GOODBAR (1925), HERSHEY’S Syrup (1926), chocolate chips (1928) and the KRACKEL bar (1938). Despite the Great Depression of the 1930s, these products helped the newly incorporated Hershey Chocolate Corporation maintain its profitability and avoid any worker layoffs. Nevertheless, supported by the CIO labor union, a group of workers staged a six-day strike that ended with the strikers being forcibly removed by loyal workers and local farmers.

1.       Marcadores de Tiempo

Resaltados en el texto

2.       Tipo de Texto

Narracion

3.       Idea General del Parrafo

Comienzos de la empresa de chocolates