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The jig saw concept first came about when an engineer attached a saw blade to his wife's sewing machine. Jig saws are used to cut out intricate patterns in the material you are shaping. If you need a curved edge or a circular cut out in the center of your material, a jig saw is the tool to do it. A jig saw blade moves in a rapid up and down motion to cut the material you are working with. The important thing to remember is that your body is softer than the material you are cutting and the blade will cut through you faster than the material. Be observant of where the blade is at all times and avoid cutting yourself. Bosch power tools were the first toolmakers to offer a jig saw to consumers. Bosch power tools are designed to aid in the workplace by being built to withstand the punishment professionals give their tools in the rush to finish work on time. Most are built to withstand a drop of ten feet and still work reliably afterwards. After vibration was noticed as detrimental to the physical health of workers, Bosch power tools set out to reduce vibration from their equipment. Bosch power tools has reduced the vibration by 60% over the years. Along with the low vibration, Bosch power tools are designed for low sound emissions as well. The fan motors are pitched to be less irritating and pointed away from the user as well so little noise directly impacts the worker. Handles and weight distribution are designed to make the tools comfortable to grip and use. Buttons and switches are conveniently placed to make the operation of Bosch power tools easier to do one handed. Bosch power tools even have left handed equipment available. Bosch power tools are ergonomically friendly, tough enough to withstand abusive treatment and quick to make adjustments to while working. This allows more production to be accomplished in a professional setting. This also makes them some of the most expensive available. There is an old saying that you get what you pay for. With Bosch power tools, this is definitely true. The General Journal - Your Most Versatile Accounting Tool John Day A journal is a record of transactions that shows the accounts and amounts of both the debit side and credit side of the entry. A General Journal is the primary journal or place to record transactions that do not fit into any other journal. The General Journal (GJ) serves a major purpose. In many small business situations, the Cash Disbursements (CD) Journal is the only journal used in conjunction with the GJ. The CD journal you may recall is essentially your checkbook register. That being the case, one side of the transactions always results in a credit (decrease) to Cash. Your computer system automatically decreases cash and you decide which GL accounts to debit the checks. This is pretty straightforward. If you can't remember how debits and credits work, type the following link to review the accounting Model: http://www.reallifeaccounting.com/ accounting_model.asp But, how do you enter information into your computer that is not related to the checks you wrote? Consider for instance, items such as: bank charges; correction of mistakes; deposits to the bank; sales; sales tax; non-sufficient funds (NSF) from customer checks that bounce; depreciation expense; gain or losses from the sale or trade of fixed assets; notes payable; inventory adjustments; accounts receivable and accounts payable entries; payroll; and, any other unusual transactions that might occur. Use of the General Journal sets apart the person who knows how accounting works from those who don't. Why? Because one must understand how debits and credits work in order to write the adjusting journal entries. This simple knowledge is what gives power to the user. This ability allows a person to solve problems, straighten out messes, bring order to disorder, and not be fooled or intimidated by anyone. I remember one day I was in a client's office and was getting ready to leave for another client appointment. I mentioned I was working on organizing a corporation's books that were in chaos, and the principals had no idea what they were doing. I was a little surprised when the client I was with said, “Wow, I would love to have that kind of power”. I had never thought about it that way before, but she was right. There is power with knowledge and it feels good. The people who know they know” how accounting works can explain or communicate information confidently to those that need to know, such as the boss, board of directors, partners, CPA or staff. The General Journal is one of the most versatile tools found in the accountant's toolbox. http://www.ideamarketers.com/./library/article.cfm?articleid=31144 | ||||||||||||||||||||
