Accounting Principles

Questions: 1.Explain the Accounting Entity Assumption. 2.What is Fixed Asset Register and Why does a Company need to maintain an Assets Register?3.Explain the Function of a Journal in the Accounting Process.4.What is the Journal Entry used if the Company sold an Asset with a loss? 5.Explain unearned Income with an example. When should a Company recognize Income? 6.Give two more examples of the balance day adjustments a Company should record before issuing the Final Financial Report at end of Accounting Periods? 7.Why would a Business determine an amount for Doubtful Debts and outline the steps that could be taken to Calculate the Allowance. 8.Prepare the adjustment entry as of 30/06/2012 under the following: A.On 27 of June 2012, the company paid last weeks wag Wages that are due and not paid: 28th of June 1200 29th of June 1450 30th of June weekend, no wages B.Rent paid on 1/12/11 for one year $12,000 net of GST, the Company Accountant recorded all Payment as Expense on 1/12/1 C.The Company is required to issue a bank guarantee for one year, bank withheld $20,000 on 31/12/2011 from the Company Bank Account with Interest of 4.5% that will be calculated monthly and will be paid at the maturity date. D.On 30/04/12, the Company signed a monthly maintenance service contract for $500 each month; the company policy is to receive the 1st six months in adva The company received $3000 on 30th of April 2012. Company accountant recorded the following entry on the 30th of April: E. According to the Balance Sheet, the Inventory was $223,500. At the end of the financial year stock take, you have been advised that the Inventory value is only $210,000.F. On 30/06/2012, the Company aged receivables which have a total of $306, The Company estimated 2% of 90 days receivable and 10% of over 90 days will not be able to be collected. 9.Prepare Journal Entries for Disposal of Fixed Assets 10.Prepare the Deprecation Schedule for the life of the Asset. 11.Record the Depreciation Journal Entries at the end of Financial Year for year 1 only. Answers: 1.Accounting Entity Assumption: Accounting entity assumption depicts that all the departments or division of the business must be separate from each other. This helps an organization to analyze the cash flow of each department and it is important for an organization in relation to reporting the data and accountability purpose (Albrecht, Stice, Stice and Swain, 2007). 2.Fixed Asset Register: Fixed asset register is a list of all the assets of an organization that belongs to all the separate divisions of the company. This register is prepared by the company to keep a track on all the fixed assets. It shows the assets value, acquisition date and other necessary details for computing the depreciation and tax purpose. Requirement of Fixed Asset Register: Every organization has to maintain a fixed asset register for knowing the condition of every asset. It helps the company to prevent loss and theft and assets maintenance could extend the assets life (Needles and Crosson, 2007). Company even can enjoy the tax benefits with the help of this register. In some countries, it is statutory for the companies to maintain it. 3.Functions of Journal: Journal is a book in accounting which provides the original entry for all the transactions firstly. It is the prime entry book. The main functions of journal are as follows: To analyze all the transactions and their debit and credit To enable the posting of all the transaction into ledger To arrange all the transactions, in order of chronologically date (Hirschey, 2008). 4.Journal Entry: Cash A/c Dr. XXX Accumulated Depreciation a/c Dr. XXX To Loss on Sale Of assets XXX To Assets A/c XXX (Being Assets Sold and loss Occurred) 5.Unearned Income: Unearned income occurs when an organization gets money before the amount is earned. Income received before service is provided or goods is sold, called unearned income. It is current liability of the company till the time it is recognized earned income (Brigham and Ehrhardt, 2016). Example: a company asks its client for an extra payment before delivering the services is called unearned income. Recognize Income: A company can recognize the income when following criteria has fulfilled: Collection probability Delivery is complete Price can be determines Persuasive evidence of all the arrangements. 6.Adjusting Entries: Accrual of Revenues: In this situation company has sold the goods but till the end of the accounting period, company didnt get any payment. In this situation the amount is shown into the current asset a/c (Davis and Davis, 2011). For example: Goods worth of 5000 has been sold to Robert on Dec,1 but he didnt make any payment till Dec 31. Deferrals of Expenses: In this situation company make some extra payments even before availing the services or buying the product. In this situation the amount is shown into the current asset a/c. For Example: Insurance amount has been given by the company for advance. 7.Doubtful Debts: Doubtful debts are those amounts when an organization found that organization is not able to collect the amount from the debtor. There can be many reasons behind this such as some disputes, delivery problem etc (Crosson, Powers and Needles, 2010). Steps: For calculating the doubtful debts through allowances method, the following steps must be followed: Gather all the information of accounts receivable Determine the estimation method Use a fix % of total sales Use risk analysis Use combined analysis Create a receivables against schedule 8.Adjustment Entries: Particulars L.F. Debit Credit Equipment A/c 120000 Disposal of Fixed Asset A/c 2000 Accumulated Depreciation a/c 72000 Cash A/c 50000 (Being asset sold on profit.) Motor Vehicle 80000 cash A/c 20000 Accumulated Depreciation a/c 40000 Disposal of Motor Vehicle 20000 (Being motor vehicle sole on loss.) Bank Interest A/c 450 accrued interest 450 (Being bank interest amount adjusted.) Income received in advance 1000 Maintenance 1000 (Being advance maintenance amount adjusted.) Loss on Inventory write off 13500 Inventory 13500 (Being inventory write off) Provision For Debtors 7600 Debtors 7600 (Being Provision for debtor a/c prepared.) 9. Particulars L.F. Debit Credit Equipment A/c 120000 Disposal of Fixed Asset A/c 2000 Accumulated Depreciation a/c 72000 Cash A/c 50000 (Being asset sold on profit.) Motor Vehicle 80000 cash A/c 20000 Accumulated Depreciation a/c 40000 Disposal of Motor Vehicle 20000 (Being motor vehicle sole on loss.) 10. Depreciation Schedule Opening Value Effective Life Scrap Value Year 1 Year 2 Year 3 Year 4 Year 5 Assets Machinery 1750 5 250 300 300 300 300 300 Journal Entries Date Particulars L.F. Debit Credit Depreciation a/c 300 Machinery A/c 300 (Being Depreciation Charged) 11. Machinery Opening value 8500 Effective Life 12 Scrap Value 2500 Depreciation: Year 1 1417 Year 2 1181 Year 3 984 Year 4 820 Year 5 683 Year 6 569 Year 7 474 Year 8 395 Year 9 329 Year 10 275 Year 11 229 Year 12 191 Book value of the cleaning equipment would be 8500-6128= 2372. Opening value 8500 Effective Life 12 Scrap Value 2500 Depreciation: Year 12 15.38% 1307.69231 Year 11 14.10% 1198.71795 Year 10 12.82% 1089.74359 Year 9 11.54% 980.769231 Year 8 10.26% 871.794872 Year 7 8.97% 762.820513 Year 6 7.69% 653.846154 Year 5 6.41% 544.871795 Year 4 5.13% 435.897436 Year 3 3.85% 326.923077 Year 2 2.56% 217.948718 Year 1 1.28% 108.974359 Journal Entries Date Particulars L.F. Debit Credit 2012 Jun-30 Depreciation a/c 653 Machinery A/c 653 (Being Depreciation Charged) References: Albrecht, W., Stice, J., Stice, E. and Swain, M. 2007.Accounting: Concepts and Applications. 10thed. Mason: Cengage Learning. Brigham, E.F. and Ehrhardt, M.C. 2016.Financial Management: Theory Practice. 15thed. Boston: Cengage Learning. Crosson, S.V., Powers, M., and Needles, B. E. 2010.Principals of Accounting. Financial Accounting Series. Boston: Cengage Learning. Davis, C.E. and Davis, E. 2011.Managerial Accounting. NY: John Wiley Sons. Hirschey, M. 2008.Fundamentals of Managerial Economics.9thed. Mason: Cengage Learning. Needles, B and Crosson, S. 2007.Managerial Accounting.Boston: CengageLearning. Company sold Equipment worth $120,000 for $50,000. Depreciation recorded at the rate of 20% yearly for 3 years. Motor vehicle purchased for $80,000 was sold for $20,000 after usage of 2 years at rate of 25% yearly

Speedy Research Paper Writing and Essay Writing

Research papers and essays are essential parts of a students academic career and the accomplishments reflected through the submission of high quality papers such as these add value to the academic performance of the student. A well crafted essay that highlights core aspects of a subject and a research paper that depicts sound research and analytical aptitude can get a students grades soaring while winning him or her accolades at the academic institution.Academic papers such as research papers and essays can largely contribute to the academic achievements of students and can provide them with a foot board to become affiliated with reputed academic institutions. A research paper is a comprehensive academic paper that requires the student to perform extensive research pertaining to a certain subject relevant to his or her coursework. A research paper is aimed at evaluating the reasoning capabilities and research skills of the student along with his or her aptitude for drawing analytical inferences and being able to comprehend specific concepts. Contrary to a research paper requirements,an essay reflects a more simple and descriptive form of writing style that includes the students personal views and opinions regarding a certain theory or topic. An essay can be descriptive or argumentative and may include ideas developed through the analysis of established theories or concepts. For students, research paper writing and essay writing can often be challenging and arduous that usually drives them towards the various professional writing services available online to assist them with the necessary academic support required for speedy research paper writing and essay writing. At times, a certain topic or subject matter for a research paper or an essay might appear somewhat difficult and the students may not be able to comprehend the essence of the paper requirements which results in distraught students fretting about the delivery of their papers especially if the deadline is approaching. In such times it is recommended to seek professional help from academic writing services on the internet to provide students with the guidance and mentoring in order for them to meet their academic paper requirements and deliver their assignments on time. Academic Writing Services is a highly competent and experienced writing service that delivers top quality academic papers for its customers. The academic writing service is adept at providing speedy research paper writing and essay writing for students from different academic levels to ensure they meet their assignment deadlines and get high grades. Their writing experts and researchers are skilled at delivering premium quality research papers and essays in short timelines. If youre looking for a writing service that will provide you with quick research paper writing and essay writing then give Academic Writing Services a try. At it is all about addressing all the possible assignment related worries of the students. No matter what is the required task, here professional writers with their many years of experience are always ready to assist in academic tasks.

Dont get me started on facebook Essays

Dont get me started on facebook Essays Dont get me started on facebook Essay Dont get me started on facebook Essay I am a frequent user of the social networking site Faceable, and am only slightly ashamed to admit to It. But this being the case. I am regularly forced to read the statuses of about 230 people, most of whom are my friends, some are acquaintances and none are strangers. This has led to a list of formula Faceable statuses that deserve a cyber-slap, but which are trotted out with soul-destroying frequency. So, let me Introduce you to the only slightly fraudulent, top ten list of Irritating Faceable Statuses. 1. The Pay Attention To Me Plea Example: OMG that has so made me feel Like crying Well, Im very sorry that something has upset you, but lets look at this logically. If whatever this is has upset you so much, you wont want to talk about it, and thus will be made even more miserable by people continuously asking you whats wrong and forcing you to tell them. Solution: dont broadcast your misery on the Internet, because most people wont care, and the ones that do wont appreciate being told Vela Faceable. Clear? . The Unnecessarily Frequent Updates Example: On my way to town (flee minutes later) In town (two minutes later) Looking round Primary (three minutes later)Just bought some socks (ten minutes later) Gregg or Subway? Ill make this simple. You are spamming my Homepage and annoying me. Go away. 3. The Meaningful Song Lyrics Example: I dont care if it hurts, I want have control, I want a perfect body, I want a perfect soul Now Im sure you understand exactly what Radioed were thinking whe n they wrote Creep. Im sure you can fully relate to It In every possible way, ever mental disorders and all, but do you think you could keep it to yourself? Cheers much. 4. The Deliberate Envy: OMG, David Tenant just had 600 red roses delivered to my office, plus tickets to see Take That and a handwritten love: X, I miss you even though youve only been gone twenty seconds. I love you baby These statuses are like the cyber equivalent of Valentines day: massive wastes of everyones time, designed to make smug people In relationships help single people feel alienated and crappy. If your love for one another is really so deep and personal, can I ask why youre posting it on each others wall rather than saying it to 6. The Inspirational Mottos Example: To the world you may be one person, but to one person you are the world. I just threw up in my mouth.

Free MBA Program †No-Cost Online Business Courses

Free MBA Program - No-Cost Online Business Courses A free MBA program may sound too good to be true, but the fact is that nowadays you can get a well-rounded business education free. The internet has provided a way for everyone around the world to learn more about any topic theyre interested in. Some of the best colleges, universities, and business institutions in the world offer free business courses that can be completed at your convenience. These courses are self-guided, which means that you study independently and at your own pace. Will the Free MBA Program Result in a Degree? You will not receive college credit or a degree when you complete the free courses detailed below, but you may get a certificate of completion after finishing some of the courses, and you will definitely get started on the education you need to start or manage a business. The skills you pick up could also be of value in your current position or in a more advanced position within your field. The idea of completing an MBA program without earning a degree may seem disappointing, but remember, the essential point of an education is to gain knowledge, not a piece of paper. The courses shown below have been chosen to create an MBA program that provides a general business education. Youll find courses in general business, accounting, finance, marketing, entrepreneurship, leadership, and management. Accounting Understanding basic accounting procedures is important for every business student, whether you plan to enter the accounting field or not. Every individual and business uses accounting in day-to-day operations. Take all three courses to get a well-rounded view of this topic. Introduction to Accounting:  This introductory course from the U.S. Small Business Administration provides an overview of accounting. The course takes approximately 30 minutes to complete. Choose from a text-based or video-based option.Bookkeeping Course: This free online bookkeeping course is a text-based course that covers basic bookkeeping topics, such as balance sheets, cash flow statements, and debits and credits. You should participate in all course activities to cement knowledge and then test yourself with post-lesson quizzes.Principles of Financial Accounting: This University of Alaska course delves deeper into financial accounting. Lectures are delivered via slides. The course also includes homework assignments and a final exam. Advertising and Marketing Marketing is important for any business that sells a product or service. If you plan to start your own business, work in management, or pursue a career in marketing or advertising, it is essential to learn the psychology of advertising and marketing processes. Complete all three courses to gain a thorough understanding of both topics. Marketing 101:  This free business course from the U.S. Small Business Administration offers an overview of marketing with an emphasis on reaching a wider customer base. The course takes approximately 30 minutes to complete.Principles of Marketing:  Provided through Study.com, this free online course includes a series of nearly 100 short video lessons. Each video covers a specific topic and includes a post-lesson quiz.Advanced Marketing: This free MBA course from NetMBA provides detailed text-based lessons on a variety of marketing topics. Entrepreneurship Whether you plan to start your own business or not, entrepreneurship training is an important part of a general business education. This knowledge can be useful for everything from branding to product launches to project management. Explore both courses to learn about the different aspects of entrepreneurship. Introduction to Franchising: This U.S. Small Business Administration course introduces students to franchising and provides tips on choosing a franchise. The course takes approximately 30 minutes to complete.Starting a Business: This free entrepreneurship course from MyOwnBusiness.org covers key start-up topics including writing a business plan, building a business, and operation management. The course includes instruction, quizzes, and other learning materials. Leadership and Management Leadership skills are extraordinarily important in the business world,  even if you dont work in a supervisory capacity. Taking courses in leadership and management will teach you how to manage both people and the day-to-day operations of a business, department, or project. Take all three courses to gain a full understanding of management and leadership principles. Principles of Management: Study.com provides an extensive video-based course focused on business management. The course is divided into short easy-to-digest lessons, each with a post-lesson quiz.Leadership Lab: This free leadership lab from MITs Sloan School of Management consists of videos, lecture notes, assignments, and other learning materials.Business Management and Leadership: This free MBA course from Master Class Management is a mini MBA program that results in a certificate of completion. MBA Program Electives Business electives are a great way to further specialize in a topic that interests you. Here are a couple of electives to consider. You can also search out your own to focus your studies on something that interests you. Business Law: This introductory business law course from Education-Portal.com consists of short video lessons. You can test your knowledge at the end of each portion with post-lesson quizzes.Strategic Human Resources Management: MITs Sloan School of Management  offers text-based lecture notes, assignments, and a final exam focused on  human resource management strategies.   Get Real Course Credit If you would rather take courses that result in some sort of certificate or even a university recognized degree without enrolling in business school and paying a sizable tuition bill, you may want to consider looking at sites like Coursera or EdX, both of which offer courses from some of the top universities in the world. Coursera offers certificate courses and degree programs that start as low as $15. Admission is required for degree programs. EdX offers university credits for a small fee per credit hour.

Community Health Project Coursework Example | Topics and Well Written Essays - 2000 words

Community Health Project - Coursework Example With this concern, the community of Minneapolis MN can be determined as one of the largest cities in the United States with more than 387,000 citizens situated in the banks of the Mississippi river. The demographic description of Minneapolis signifies its increasing population which has been considered as one of the most populated areas among the 906 cities in the state of Minnesota. The average household income of Minneapolis can be estimated as USD 46,075 in the year of 2010. In the similar context, the median age has been estimated as 31.4 years old young people involving white, black and Hispanics within Minneapolis ethnic/racial groups (Cubit Planning, Inc., 2012). Windshield Survey The windshield survey of any community involves the collection of subjective data in a personal observation about any population or community. With this regards, the surveyors implement his/her good judgments in data collection process. In the context of conducting windshield survey for Minneapolis c ommunity, the assessment will be comprised with the comprehensive study of significant informational areas where the population or community resides. ... ding to systematic plans The general condition of the housing in the community were mostly traditional and hence require regular maintenance Open Space The space location within the community can be considered in a proper way of using open space among each building The open spaces are constructed noticeably in safe and attractive forms in Minneapolis community Common Areas The common areas for hangout in Minneapolis are the banks of Mississippi and Stone Arch Bridge The families, schools and college students spend their weekends in various attractive hangout areas within the community as well Transportation The transportation facility in Minneapolis consists of bus services, personal vehicles along with car rental facilities Moreover, the inhabitants use their motorbikes and bicycles as an efficient source of transportation Social Service Centers The community is surrounded with more than 25 healthcare institutions, both government and private as well Various healthcare facilities to cure different health issues are rendered to the locales A sufficient number of recreation centers along with special treatment centers and medical institutions are also present within the community Stores The resident shops in Minneapolis are mostly situated in the major streets of the community The shoppers of the community use personal as well as commercial vehicles during shopping The shops mostly serve with fresh food items including, groceries, fruits along with other necessities Street Scene The street environment of the community is significantly efficient due to a proper arrangement of shops and other business complexes There are no stray dogs and cats or â€Å"watchdogs† found on the street of Minneapolis community Condition of the Area The community can be considered as well-kept

Comparing social behavior between fresh H2O dolphins and salt H2O Lab Report

Comparing social behavior between fresh H2O dolphins and salt H2O Dolphins - Lab Report Example The work also shows that their social behavior is also demonstrated through dolphin human relations behaviors]. *Iriarte, V., and Marmontel, M. (2013). River Dolphin (Inia geoffrensis, Sotalia fluviatilis) Mortality Events Attributed to Artisanal Fisheries in the Western Brazilian Amazon. Aquatic Mammals, 39(2), 116-124. [The author points out dolphins’ social behaviors through the prism of ecological adaptation. His work also offers insight into marine environment. The work also shows how human beings can interact amicably with dolphins without any conflict]. *Lundquist, D.J. (2011). Behaviour and movement patterns of dusky dolphins (Lagenorhynchus obscurus) off Kaikoura, New Zealand: Effects of tourism. A thesis submitted for the degree of Doctor of Philosophy at the University of Otago, Dunedin, New Zealand. [Lundquist’s study offers species specific information on the behaviors of dolphins. His study narrows down to behaviors, which can be assessed at species level. His work attempts to show how travel and movements patterns are critical as dolphins’ social behaviors within a pod]. [The authors’ research is critical in demonstrating social behaviors in dolphins. The study also shows how such behaviors compare with those of other animals as well as human beings. The study also highlights on other random social behaviors are ecologically acquired and serve a specific social purpose]. [The author’s work demonstrates that part of dolphins’ social behavior involves echolocations mechanism of group location. Their work show how high frequency whistles assist in finding mates and social groups amongst dolphins]. *Orbach, D.N., Kirchner, T., and WÃ ¼rsig, B. (2014). Measuring the Mating Behaviors of Free- Ranging Dusky Dolphins (Lagenorhynchus obscurus). Proceedings of Measuring Behavior

Fighting Against Prejudice Essay Example for Free

Fighting Against Prejudice Essay The Pirates of the Caribbean, set in the Caribbean Sea in the 17th century is a good example of negative prejudice. Gore Verbinski, the film director, highlights the negative prejudice using different techniques. There are two types of prejudice, negative and positive. Negative prejudice is prejudging someone in a wrong way based on their appearance or behavior. For instance, Commodore Norington from the French Military government just presumed that pirates are evil, lying, deceitful thieves who drink all day and just linger around anywhere. However, in the movie it was established that not all pirates are the same. As an example, Captain Jack Sparrow, pirate and captain of The Black Pearl sailing ship, seemed strange and ridiculous, but in fact he is a very honorable man. Furthermore, Jack helped young William Turner rescue Lady Swan from an evil band of pirates which were also the former crew of Jack Sparrow. Prejudging pirates based on stories told about them, is erroneous and negative. The movie director used numerous techniques to emphasize the theme of prejudice. One of the techniques used is montage through editing. This type of montage indicates that the camera films a particular scene through diverse angles using a variation of movements including panning and traveling. Panning means that there is a stationary camera which rotates horizontally and a traveling camera moves itself horizontally. For instance, in the quarrelling scene between Jack and William, this is effective since the audience is given both perspectives, from each of the people fighting and highlights Williams feeling towards pirates. Another technique that was used to emphasize prejudice is the tone and attitude of a scene. These two techniques were made possible by using a combination of close shot selection, medium camera angle and increasingly suspenseful music. Through these filming methods, the dueling scene conveys a strong prejudice feeling and a suspenseful mood. Close shot selection indicates that the camera was filming at a very close range to the subjects, which gives the audience the feeling that they are actually inside the action. Therefore, in the fighting action, the viewer feels that they are in the same room where Jack and William are fighting. When the camera is filming the scene at eye level, this is called medium camera angle. This helps underline a point because the audience is feeling that the characters from the movie are actually speaking to them. When William and Jack were dueling, they also talked to each other. Whenever one of them said something, the camera was using medium angle filming and it resulted in giving the viewer the sensation that one of the characters are talking to them. Moreover, in this type of scene there is increasingly suspenseful music which means that the music keeps the audience engrossed in the film and the music makes the viewer eager to find out what is going to happen next in the scene. Also, the music assists in dramatizing prejudice by keeping the audience in suspense. There is also another technique which is sometimes used to realize a point in a film; rate of film movement. This technique uses different types of frame motions, stop, slow, normal and fast motion. In the quarrelling scene, normal motion was used because this rate of film is as fast as real life motion and the audience has a richer experience with the negative prejudice that is projected in the fighting between Jack and William. These series of techniques articulate prejudice in the fighting scene between Jack and William because the eye level filming provides the audience with the ability to understand what each character is feeling about the other one. In the beginning scene, William Turner wanted to kill Jack Sparrow only based on the fact that he is a pirate. In this scene, there is a high camera angle as it is looking down at the scene and the camera was traveling and craning around the two characters. Furthermore, while William and Jack were skirmishing, the camera lenses were zoomed in especially when the swords were clashing and the music became intense and suspenseful to emphasize how much William was driven by negative prejudice against pirates. Besides the camera and music, there is potential montage -conflict of light: light vs. dark, which resulted in an overall darker picture since most of the light seeped into the blacksmith setting through the cracks in the wood. This technique stresses the dark side of the pirate, as perceived through Williams eyes. Moreover, after Jack Sparrow was defeated, William gave him a chance to escape from jail conditional to save Lady Swan from the evil pirates of The Black Pearl. Hence, after fighting one another and learning more about each other, Jack Sparrow and William Turner formed a perceptive team. Despite the fact that Jack Sparrow is a pirate, it was proven that a friendship can be built between two people that belong to different worlds. Another example of negative prejudice is that no matter that the pirates saved a persons life they are still judged and prosecuted as bad people. For instance, when the Governors daughter, Elizabeth Swan fainted and fell into the sea from a few hundred feet above, the two guards patrolling the docks were unable to save her because they were arguing which one to save her. However, Jack Sparrow without conditions dove into the sea to save Lady Swan. This scene was filmed at close range amid the docks and the camera was panning throughout the frames. These techniques were used to make the audience feel that they are actually helping to save Lady Swan. Another factor that made the scene look very realistic was the use of natural lighting and older English dialogue used by the characters. Even though Jack Sparrow rescued Elizabeth, the Governor and Commodore Norington saw the markings of a pirate on his left forearm, immediately they ordered to hang Jack Sparrow. In this scene, the camera filmed at a very close shot selection and there was a moment of silence, indicating that Jack Sparrow, the savior of Lady Swan, was indeed a pirate. As a result, this is yet another example of negative prejudice against pirates. Jack Sparrow had proven himself a noble man by saving the Governors daughter and was still sentenced because of what he was. In the Pirates of the Caribbean, numerous film techniques were used to emphasize and develop the theme of prejudice such as montage, camera movement, angle, and traveling camera. Whilst prejudice means prejudgment, there seems to be a moment where the facts are overwhelming the prejudgments. Therefore, in the ending scene of the movie, the Commodore and General accepted the reality and they spared Jack Sparrows life by a day. Prejudging a group of people only based on someone experience is wrong. Each individual might have qualities or defects, positive or negative characteristics.