As business events occur throughout the accounting period, journal entries are recorded in the general journal to show how the event changed in the accounting equation. For example, when the company spends cash to purchase a new vehicle, the cash account is decreased or credited and the vehicle account is increased or debited. How to Make a Journal Entry Here are the steps to making an accounting journal entry. Identify Transactions There are generally three steps to making a journal entry.
References Training is the process of acquiring specific skills to perform a job better Jucious, It helps people to become qualified and proficient in doing some jobs Dahama, Usually an organization facilitates the employees' learning through training so that their modified behaviour contributes to the attainment of the organization's goals and objectives.
Van Dersal defined training as the process of teaching, informing, or educating people so that 1 they may become as well qualified as possible to do their job, and 2 they become qualified to perform in positions of greater difficulty and responsibility. Flippo differentiated between education and training, locating these at the two ends of a continuum of personnel development ranging from a general education to specific training.
While training is concerned with those activities which are designed to improve human performance on the job that employees are at present doing or are being hired to do, education is concerned with increasing general knowledge and understanding of the total environment. Education is the development of the human mind, and it increases the powers of observation, analysis, integration, understanding, decision making, and adjustment to new situations.
Learning theories and training Learning theories are the basic materials which Journal entry 2 leadership appraches to usually applied in all educational and training activities.
The more one understands learning theories, the better he or she will be able to make decisions and apply them to achieving the objectives. The behaviourists, the cognitivists, and the humanists emphasize different aspects of the teaching-learning process in their approaches.
While the behaviourists stress external conditions environment resulting in observations and measurable changes in behaviour, the cognitivists are more concerned with how the mind works mental processes such as coding, categorizing, and representing information in memory.
The humanists, on the other hand, emphasize the affective aspects e. In extension systems, effective training must be able to take care of all the theories of learning in order to change the action, belief, and knowledge components of a trainee simultaneously. Andragogy a theory of adult learning is usually used rather than pedagogy a theory of child learning in extension training.
Training approach There are three approaches to training: In the traditional approach, the training staff designs the objectives, contents, teaching techniques, assignments, lesson plans, motivation, tests, and evaluation.
The focus in this model is intervention by the training staff. In the experiential approach, the trainer incorporates experiences where in the learner becomes active and influences the training process.
Unlike the academic approach inherent in the traditional model, experiential training emphasizes real or simulated situations in which the trainees will eventually operate.
In this model, the objectives and other elements of training are jointly determined by the trainers and trainees. Trainers primarily serve as facilitators, catalysts, or resource persons.
In the performance-based approach to training, goals are measured through attainment of a given level of proficiency instead of passing grades of the trainees. Emphasis is given to acquiring specific observable skills for a task.
This performance-based teacher education PBTE model, developed by Elamis mostly task or skill centred and is also applicable to nonformal educational organizations such as extension.
The percentage of extension personnel by position, as reported by Swanson, Earner, and Bahalwas 7 per cent administrative, 14 per cent SMS, and 79 per cent field staff, with regional differences.
Almost 13 per cent of extension workers are women, with significant regional differences Bahal et al. The ratio for countries of Europe and North America varies from 1: The worldwide ratio of SMS to field staff is 1: Deficiencies in knowledge, skills, and ability among extension personnel, particularly those of Asia, Africa, and Latin America, are remarkable.
About 39 per cent of the extension personnel worldwide have a secondary-level and 33 per cent an intermediate-level education Bahal et al. Moreover, within each region, there is a lot of variation in basic academic qualifications of the frontline extension workers, SMS, and administrators.
Differences in training received are also wide. In Africa, most frontline extension workers still have only a secondary school diploma Bahal et al. The poor educational background of extension personnel necessitates regular training. Types of training Training may broadly be categorized into two types: Preservice training is more academic in nature and is offered by formal institutions following definite curricula and syllabuses for a certain duration to offer a formal degree or diploma.
Inservice training, on the other hand, is offered by the organization from time to time for the development of skills and knowledge of the incumbents.
Preservice Training Preservice training is a process through which individuals are made ready to enter a certain kind of professional job such as agriculture, medicine, or engineering. They have to attend regular classes in a formal institution and need to complete a definite curriculum and courses successfully to receive a formal degree or diploma.
They are not entitled to get a professional job unless they can earn a certificate, diploma, or degree from the appropriate institution. Preservice training contents emphasize mostly technical subject matter such as crops, animal husbandry, and fisheries as well as pedagogical skills to prepare the students to work in agriculture.
In general two types of preservice training are available for agricultural staff. These are 1 degree level at least a bachelor's degree in agriculture or related fieldwhich is usually offered for four years by a university or agricultural college; and 2 diploma level, which is mostly offered by the schools of agriculture for a period of two to three years.
The entry point for the former is normally twelve years of schooling and for the latter ten years of schooling.Journal entries use debits and credits to record the changes of the accounting equation in the general journal.
Traditional journal entry format dictates that debited accounts are listed before credited accounts. Lesson 2: No matter how bad things are, they will get worse. Faced with bad news, many leaders cannot believe that things could really be so grim. Consequently, they try to convince the bearers of bad news that things aren’t so bad, and swift action can make problems go away.
Admitted to the ICU for COPD exacerbation and atrial fibrillation, a patient who had stabilized is left unattended in the bathroom while the nurse on an understaffed unit attends to a more emergent patient.
An assistant later finds the patient on the floor, unresponsive and cyanotic. Page 2 INTRODUCTION As organizations continue to face mounting competitive pressures, they seek to do more with less and do it with better quality.
As goals for sales volume, profits, innovation, and quality Some organizations may bring entry level people in at a relatively high rate of pay, but then provide relatively slow pay growth.
Strategic management is a relatively youthful discipline that has steadily matured over the past fifty years. The field has become consolidated over this period, while simultaneously expanding the range of topics analyzed and research methodologies used. authentic leadership from what we judged to be closely related leadership theories, including Gardner, Luthans, May, and Walumbwa () in this journal and earlier work by Luthans and Avolio ().
The second article by Ilies, Morgeson and Nahrgang () advances a complementary model of advance a life stories approach to .