Purposive Communication to improve technical communication.
They found the
I. Communication
-It is the ability to talk with others and to give or
exchange information and ideas.
-It is a way to educate and spread awareness.
-Process of expressing information or ideas by word of
mouth.
II. Importance of Oral Communication
-Oral communication is important in gathering and
sharing information.
-It helps us build strong connections with other people.
-It is important in developing our literacy.
-It is the glue that puts all of the components of
language together.
III. The Elements of Oral Communication
The elements of communication are the source, medium,
channel, receiver and feedback. The source constructs or
encodes the message to be sent bearing the receiver in
mind. While the medium is the form of the message like
letters, emails or face to face. Channel is how you deliver
your message for example through post office, radio or
internet. Receiver or the decoder interprets/decodes the
meaning of the message received, it is also responsible
for constructing the feedback. Feedback or response is
the verbal or nonverbal reaction to the message. The
feedback determines if the receiver understands the
message.
IV. Context and Noise
Context are environmental factors like weather, place,
time and attitudes of the communicators that influence
our way of communicating. For example, if we are in an
important meeting we should talk in a formal way. Noise
focuses on the disturbance or interference in the
communication process. The noise may be internal or
external. An example for internal noise is when a
teenager is nervous while talking in front of the class. An
example for external is when there's a band practice
while a class discussion is on going.
V. MODELS
1. Lasswell
Lasswell's model of communication is very simple. He
states that a convenient way to describe communication
is by answering the questions who? Says what? In which
channel? To whom? With what effect?. The source or the
person who encodes and sends the message answers the
question who?. Says what refers to the message. In
which channel refers to the medium or media that is
used. To whom refers to the receiver or encoder. With
what effect? refers to the feedback or response.
2. Warren Weaver and Claude Shannon (Linear model)
Claude Shannon was an American mathematician,
electronic engineer and research scientist. He was
considered one of the founding fathers of communication
age. While Warren Weaver was an American scientist
and one of Shannon's coworker. They collaborated to
write an article called "a mathematical theory of
communication".
Shannon/weaver mathematical model is a direct and
one way process. The model is called Linear model. The
model is composed of the sender, encoder, channel,
decoder, receiver and feedback. The model is developed
element of noise in the model that deals with external
source only which disturbs the signal through the
channel and can lead to communication failure.
2. Berlo (SMCR Model)
The source and the ability of the speaker is important.
The source and the receiver could be affected by their
communication skills, attitude, knowledge, social
system, and culture. The message can be changed
depending on the context, elements, treatment,
structure, and code. The channel or medium involves
our five senses. His model proves that communication is
not as simple as we think. Through these five senses,
information flows from sender to receiver. Through
hearing, we can hear what the speaker is saying,
through seeing we know what the speaker looks like.
Through tasting, we know whether the food served by
the contestants in a cooking contest is delicious.
Through smelling, we can identify the speaker's perfume.
Through touching, we know whether the coffee served in
the forum is hot or cold.
The social system includes the various aspects in society
like values, beliefs, culture, religion and general
understanding of society. It is where the communication
takes place.
3. Schramm
Schramm’s model is a give and take process which
communicators act both as the speaker, receiver,
encoder and decoder. The model considers human
communication as interaction between two individuals.
Semantic noise is a concept introduced here it occurs
when sender and receiver apply different meaning to the
same message. Ex forum and class
4. Transactional model
The exchange of messages between sender and receiver
where each take turns to send or receive messages. The
model is mostly used for interpersonal communication
and is also called circular model of communication.
5. Interactive model
Interactive model (also known as convergence model)
deals with exchange of ideas and messages taking place
both ways from sender to receiver and vice-versa. The
communication process take place between humans or
machines in both verbal and non-verbal way.
V. Communication Theories
1. Aristotle
Aristotle’s Model is mainly focused on speaker and
speech. It can be broadly divided into 5 primary
elements: Speaker, Speech, Occasion, Audience and
Effect. The Aristotle's communication model is a speaker
centered model as the speaker has the most important
role in it and is the only one active. It is the speaker's
role to deliver a speech to the audience. The role of the
audience is passive, influenced by the speech. This
makes the communication process one way, from
speaker to receiver. There is no interaction between the
speaker and the audience. His theory lacks the concepts
of feedback and communication failure. The theory
applies only on public speaking. (rhetoric- study of
communication and persuasion)
There are 3 critical elements of a good speaker. These
are ethos pathos and logos. Ethos or ethical focuses on
the credibility of the speaker. The reputation and the
past of the speaker is important. For example, you have
many years of experience in planting, gardening,
discovering and studying different plants and you were
given an opportunity to attend a forum or seminar about
planting. Pathos or emotional refers to the speaker
persuading the audience by making promises. For
example, a presenter in a meeting convinces the clients
to invest and promises them that they will earn more
money if they invest in their company. Logos or logic
refers to the speaker showing evidences and facts like
factual data and graphs to convince or persuade the
audience. For example, is a presenter in a meeting
convincing or persuading the CEO and the board of
directors to approve his project by showing them graphs
and data about the company's status
2. Herbert's and Blumer's symbolic interactionism
3 main points:
-Suggests that our ability to use symbols is what makes
us unique.
-He assumes that humans act toward people, things and
events based on the meanings they have given to them.
-It is important to know that people have diff interests.
3. Charles' Berger's uncertainty reduction
Assumes that people are basically curios. The main
concern of people when they meet someone is to reduce
their uncertainty. In short if the communication
increases, uncertainty decreases. Berger argues that our
determination to reduce our uncertainty is through
theses 3 priorities which are anticipation of future
interaction, incentive value, and deviance. Anticipation
of future interaction refers to interacting to people that
we know we will see again such as neighbors,
classmates, friends, coworkers. For example, asking
your classmates about the lessons that you missed
because you are sick. Incentive value refers to
communicating with people who has influence and can
benefit you. For example, asking a teacher about a
lesson that you didn't understand. Deviance is wanting
to reduce your uncertainty by avoiding from individuals
who act contrary to one's expectations. For example, you
avoid a weird person so that you will not be included in
an uncertain situation.
4. Kenneth Burke's Dramatism
Persuading someone that you are right and by
presenting the agent, act, agency, scene and purpose.
The act is what took place, the agent is who did the act,
the agency is what tool used in the act, the scene is the
place of the act and the purpose is why the act took
place.
5. Walter fisher's narrative theory (narrative paradigm)
According to fisher, forms of communication are stories
shaped by history, culture and character. He introduced
the term narrative paradigm to emphasize his belief that
no form of communication is purely descriptive. It is a
method of sharing past experiences or current events. It
has a beginning, middle and end. The only way to
communicate with someone is by sharing your
experience.
VI.
1. Verbal
*Displacement- imagining things that happened in the
past or that hasn't happen yet. For example, speeches
delivered today can influence people and events in other
times and culture. Dr. Martin Luther King, Jr. Speeches
delivered in 1960s continue to influence individuals in
us and Africa.
*rapid fading- verbal messages must be received
immediately after they are sent or they will be sent. The
feeling is not the same when you record concerts, voices
or forums.
*sign- natural signs (signals) and artificial signs
(symbols) /mandatory/has literal meaning
*symbols- abstract meaning or implicit
*power, status and control-
1. Verbal intensifiers- reduce the strength of utterance
(quite, so, really)
2. Verbal qualifiers- "that was amazing!”
3. Tag questions-weaken the assertion of speaker by
adding a question (lala is pretty isn't she?)
4. Lengthening of requests- softens the request by
asking politely (open the door please)
2. Nonverbal
*6 functions
1. Sending uncomfortable messages
2. Forming messages that guide communication
3. Making relationships clear
4. Regulating interaction
5. Influencing people
6. Reinforcing and modifying verbal messages
* Verbal codes:
1. Kinesics-study of bodily movements
-Emblems-functionally equivalent to words
-Illustrators-used with words to assist the listener to
understand meanings
-Affect-displays movements that express emotions.
-Regulator-are movements that regulate interaction with
people
-Posture-is the body position
-Adaptors-are movements that used to fulfill a physical
need but have been adapted to serve other needs
-Eye contact- how much we look at the people whom we
are talking to
-Facial expression- how we show our reactions to
messages through facial muscles.
Effective public speaker
*oral language must be appropriate to:
-audience
-occasions
-purpose
-speaker
*7 tips for public speaking
-perception
-perfection
-visualization
-discipline
-description
-inspiration
-anticipation
*Intrapersonal
-communicating with oneself
-thinking
-self stalk

Partnership and Corporation Accounting
PARTNERSHIP FORMATION
Adam, Boon and Chelsey decided to form the
partnership firm. They contributed as follows:
Adam – computers $500,000 and cash $300,000
Boon – cash 700,000 and stock 100,000
Chelsay – plant 280,000 and cash $520,000

In order to form the partnership, partners have to invest Required:

in the entity. The investment may be in the form of fixed
assets which is taken in the partnership business at the
value as mutually decided among the partners. The
investment may be in the form of cash as well.
Reasons for Partnership Formation
There are many reasons for building a partnershop firm.
Most common are:
 larger amount of capital can be raised because
more than one persons invest in the business,
 it is very easy to form a partnership, even you
can set it up in a day.
Calculate the initial capital of each partner,
Pass journal entries for the above transaction in the
books of partnership firm,
Prepare the statement of financial position/ balance
sheet on the formation of the partnership.
Solution
Initial Capital Calculation
Adam – Cash 300,000 + computers 500,000 = $800,000
Boon – Cash 700,000 + stock 100,000 = $800,000
Chelsey – Cash 520,000 + plant 280,000 = $800,000
Journal Entries
Description Debit Credit

 partners contribute diverse skills, expertise and Cash 300,000

ideas into the business. Computers 500,000
Adam's capital 800,000
 workload is shared among partners, so each
partner can focus on its specific areas.
Cash 700,000
Essentials Features of Partnership Agreement Stock 100,000
Boon's capital 800,000
 Though, partnership can be created orally. But,
in order to protect the interest of each partner, it
is always good to have the agreement in writing. Cash 520,000
 Agreement among partners is called Partnership Plant 280,000
Deed.
Chelsey's capital 800,000
 the deed must mention the way of distributing
profits and losses among partners. They can Example 2
decide to share equally or in other agreed ratio.

 Interest on profits may be shared among existing
partners according to the ratio of capital
invested by each of them. Such amount is called
Interest on Capital.Usually, this interest rate is
decided and mutually agreed among partners is
written in the deed document.
Ryan and Smith were the main competitors in the shoe
industry. Due to unhealthy competition between them,
On May 15, 2014, they decided to form a new
partnership entity with the name of RS & Co by merging
out their businesses. On 15th May, 2014, their accounts
balances are as follows:

 Whenever a partner draws funds from the Mr Ryan Mr Smith

partnership, it is referred to as drawing.
Partners may decide to charge interest on Cash 16,000 24,000
drawing amount. Such interest is mentioned in Account receivable 80,000 96,000
the partnership deed on per annum basis. It is a
Inventory 64,000 40,000
penalty amount which reduces the profit share
of the individuals in the firm. Machinery – cost 120,000 96,000
Factory equipment – cost 56,000 64,000
 If some of the partners take lead role or active
role in managing the business, then he or she Accumulated depreciation –
64,000 32,000
may be allowed to take reward which is called machinery
Partnership Salary. Accumulated depreciation – factory
24,000 40,000
equipment
Partnership accounting problems with answers Allowance for doubtful debts 5,600 3200
Accounts payable 64,000 76,000
Example
In order to complete the formation of a new partnership, As per their partnership deed, the capital of each partner
the following valuations were agreed upon between Ryan would be equal to the capital of Mr Alan.
and Smith as follows:

Ryan: Required:
Accounts receivable: $ 51,000, inventory at: $ 56,000 & a. calculate the capital of each partner.
machinery at: 30,000. b. record entries in the general journal of the
Smith: partnership firm for the above mentioned transactions.
Accounts receivable: $16,000, factory equipment: c. prepare balance sheet on the formation of the
$10,000 partnership firm in the classifed form.
Required
1. Record the journal entries to form the new Solution
partnership, a. Calculation of initial amount of capital
2. Make initial balance sheet of the newly Initial capital of Mr Alan
established firm. Cash 300,000
Solution Office equipment 500,000
RS & Co. Total capital 800,000
Partnership Accounting Journal Entries Initial capital of Mr Bond
Cash 700,000
Particulars Debit Credit Office equipment 100,000
In order to record the investment of Mr. Total capital 800,000
Ryan, the following entry would be Initial capital of Mr Charlie
recorded: Machinery 560,000
Cash 16,000 Cash 240,000
Accounts receivable 51,000 Total capital 800,000
Inventory 56,000 b. General Journal Entries
Machinery 30,000 Date Particulars Debit Credit
Factory equipment 56,000
Accumulated depreciation – factory 24,000 Cash
equipment Office equipment
Accounts payable 64,000 Mr. Alan’s Capital 300,000
Ryan capital 121,000 (To record investment in 500,000
800,000
partnership business by Mr.
In order to record the investment of Mr. Alan)
Smith, the following entry would be
recorded: Cash
Cash 24,000 Merchandise
Accounts receivable 16,000 Mr. Bond’s Capital 700,000
Inventory 40,000 (To record investment in 100,000
800,000
Machinery 96,000 partnership business by Mr.
Factory equipment 10,000 32,000 Bond)
Accumulated depreciation – machinery Cash
Accounts payable 76,000 Machinery
Smith capital 78,000 Mr. Charlie’s Capital 240,000
RS & Co. (To record investment in 560,000
800,000
Balance Sheet partnership business by Mr.
As at May 15, 2014 Charlie)
ASSETS CAPITAL & LIABILITIES
Cash 40,000 b. Balance Sheet
Accounts receivable 67,000
Accounts payable
Inventory 96,000
Capital
140 As on
Machinery 126,000 121,000
Ryan Assets Capital & Liabilities
Less: acc dep (32,000) 78,000
Smith
Factory equipment 66,000 Mr. Alan’s
Cash
Less: acc dep (24,000) 1,240,000 Capital
Merchandise 800,000
339,000 339,000 100,000 Mr. Bond’s
Office 800,000
500,000 Capital
equipments 800,000
560,000 Mr. Charlie’s
Partnership Question Partnership Formation machinery
Capital
Mr Alan, Mr Bond and Mr Charlie created a partnership
business with equal amount of capital as follows: 2,400,000 2,400,000
Mr Alan - cash 300,000, office equipment worth INR Partnership Accounting Example On Jan 1, 2017
500,000. Raju, Sanjay and Tendulkar formed a shoe
Mr Bond - cash 700,000 and merchandise for the manufacturing partnership. Each of the partners have
balance amount. strong reputation in the shoe industry and as a result,
Mr Charlie - machi nery worth INR 560,000 and cash for their venture could bring about significant benefits for
the balance amount. every partner. They agreed to share profit & loss in the
ratio of 1:2:3 respectively. The said ratio is based on the 450,000. Apart from this, each partner invested
basis of capital contribution of each partner. necessary cash to meet the capital requirement.
Raju, who is the oldest among all partners contributed
with a cash money of INR 60,000 and machinery costing Required
INR 120,000. i. prepare journal entries to record the capital
Sanjay who has vast experience in supply chain investment of Aiman and Fazila.
management contributed with furniture of INR 100,000 ii. prepare balance sheet of the newly formed
and with cash. partnership.
On the other hand, Tendulkar just contributed with cash Solution
balance. Savers Partnership
General Journal Entries
Required
Date Particular
a. record entries in the general journal of the
partnership. Cash
Furniture
Solution Aiman capital
First, we need to calculate capital of each partner. (To record the investment of Aiman)
Raju's capital (60,000 + 120,000)
180,000 Cash
As Raju's shae of capital is 1/6th, so we can calculate Equipment
total capital of the firm as follows: Fazila capital
Total capital of the partnership firm (6x180,000) (To record the investment of Fazila)
10,80,000 Savers Partnership
Now, we can easily calculate Sanjay and Tendulkar's Balance Sheet
capital a s follows: As on ………..
Sanjay's capital (10,80,000 x 2/6) Assets Equities
360,000
Tendulkar's capital (10,80,000 x 3/6) Cash 225,000 Aiman capital 400,000
540,000 Furniture 325,000 Fazila capital 600,000

Raju, Sanjay & Tendulkar Partnership Equipment 450,000

Journal Entries 1,000,000 1,000,000
Date Particulars Debit Credit
Cash Example:
Machine Alex and Albert were conducting a business of selling
60,000 high brand shoes in the major cities of UK. On June 05,
Raju’s capital
120,000 they taken a big decision of merge their business and
(To record the contribution of 180,000
raju in the partnership firm) form a partnership under the name of AA & Co. On this
date, the status of assets and liabilities were as under:
C ash
Alan Albert
Furniture
Sanjay’s capital 260,000 Cash 80,000 120,000
(To record the contribution of 100,000 Other assets 400,000 480,000
360,000
Sanjay in the partnership Accounts payable 100,000 160,000
firm) The assets and liabilities of the Alan and Albert were
Cash taken at the book value in the newly established
Tendulkar’s capital partnership firm. At the time of making a partnership
(To record the contribution of 540,000 deed, they mutually decided that the capital of each
540,000 partner would be 420,000. In case of any deficiency, they
Tendulkar in the partnership
firm) will contribute from their private fund.

Required
Point to be noted: It should be noted that the value at
As chief accountant of the partnership firm, you are
which assets and liabilities are taken into the
required to prepare journal entries to record formation of
partnership are important for us. It does not matter
the firm.
what are their original value. The relevant value for
partnership formation is the agreed value among the
Solution
partners. So, simply ignore the actual value of the assets
AA & Co.
or liabilities.
Journal Entries
Question: Aiman and Fazila fomed a retial outlet for
grocery named "Savers" with a capital investment of Date Particulars Debit Credit
1,000,000 of which Aiman has 40 % share while Fazila Cash 80,000
has 60 %. Other assets 400,000
Aiman contributed with furniture which costs INR Accounts payable 100,000
400,000 at an agrred value of 325,000. On the other Alan capital 380,000
hand, Fazila contributed in the partnership with (To record investment from
equipment costing 350,000 but at an agrred value of Alan)
Cash 120,000
Other assets 480,000
Accounts payable 160,000
Albert capital 440,000
(To record investment from
Albert)
Cash 40,000
Alan capital 40,000
Albert capital 20,000
Cash 20,000