Course Hero has millions of student submitted documents similar to the one
below including study guides, practice problems, reference materials, practice exams, textbook help and tutor support.
R Body itw
Body Ritual a mong the Nacirema
Horace M iner
From Ameticon Anthropole gut, Vol. 58, No. 3,1956, p p.93-97. By permission of the author and the publisher.
The anthropologist has become so familiar with the diversity of ways in which different peoples behave in similar situations that he is not apt t o be surprised by even the most exotic customs. In fact, if all of the logically possible combinations of behavior have not been found somewhere in the world, he isapt t o suspect that they must be present in some yet undescribed tribe. This point has, in fact, been expressed with respect to clan organization by Murdock. In this light, the magical bellefs and practices of the Nacirema present such unusual aspects that it seems desirable to describe them as an example of the extremes to which human behavlor cango. Professor Linton first brought the ritual of the Naclrema to the attention of anthropdogists twenty years ago, but the culture of thls people Is still very poorly understood. They are a North Amerlcan group living i n the territory between the Canadian Cree, the Yaq ul and Tarahumare of Mexlco, and the Carib and Arawak of the Antilles. Little Is known of thelr orlgln, although tradltlon states that they came from the east. Naclrema culture Is characterized by a hlghly developed market economy which has evolved In a rich natural habitat. While much of the people's time Is devoted to economic pursuits, a large part of the fruits of these labors and a considerable portion of the day are spent In ritual activity. The focus of thls activity b the human body, the appearance and health of which loom as a dominant concern In the ethos of the people. While such a concern Is certainly not unusual. Its ceremonial aspects and associated philosophy are unique. The fundamental belief underlying the whole system appears to be that the human body is ugly and that Its natural tendency Is to debility and disease. incarcerated in such a body, man's only hope is to avert these characteristics through the use of the powerful influences of ritual and ceremony. Every household has one or more shrines devoted to thls purpose. The more powerful lndhrlduals In the society have several shrines In their houses and, In fact, the opulence of a house Is often referred to In terms of the number of
such ritu; are of W E shrine ro
. ..
'
SO
nume
we can o
..
I
Body Ritual among the Nacirema
such ritual centers it possesses. Most houses are of wattle and daub construction, but the shrine rooms of the more wealthy are walled with stone. Poorer families imitate the rich by applying pottery plaques to their shrine walls. While each family has at least one such shrine, the rituals associated with it are not family ceremonies but are private and secret. The rites are normally only discussed with children, and then only during the period when they are being initiated into these mysteries. I was able, however, to establish sufficient rapport with the natives to examine these shrines and to have the rituals described to me. The focal point of the shrine is a box or chest which is built into the wall. In thischest are kept the many charms and magical potions without which no native believes he could live. These preparations are secured from a variety of specialized practitioners. The most powerful of these are the medicine men, whose assistance must be rewarded with substantial gifts. However, the medicine men do not provide the curative potions for their clients, but decide what the ingredients should be and then write them down in an ancient and secret language. This writing is understood only by the medicine men and by the herbalists who, for another gift, provide the required charm. The charm is not disposed of after it has served its purpose, but is placed in the charm-box of the household shrine. As these magical materials are specific for certain ills. and the real or imagined maladies of the people are many, the charm-box is usually full to overflowing. The magical packets are so numerous that people forget what their purposes were and fear to use them again. While the natives are very vague on this point, we can only assume that the idea in retaining all the old magical materials is that their presence in the charm-box, before which the body rituals are conducted, will in some way protect the worshipper. Beneath the charm-box is a small font. Each day every member of the family, in succession, enters the shrine room, bows his head before the charm-box, minglesdifferent
sorts of holy water in the font, and proceeds with a brief rite of ablution. The holy waters are secured from the Water Temple of the community, where the priests conduct elaborate ceremonies to make the liquid ritually pure. In the hierarchy of magical practitioners, and below the medicine men in prestige, are specialists whose designation is best translated "holy-mouth-men." The Naqirema have an almost pathological horror of and fascination with the mouth, the condition of which is believed to have a supernatural influence on all social relationships. Were it not for the rituals of the mouth, they believe that their teeth would fall out, their gums bleed, their jaws shrink, their friends desert them, and their lovers ;eject them. They also believe that a strong relationship exists between oral and moral characteristics. For example. there is a ritual ablution of the mouth for children which is supposed to improve their moral fiber. The daily body ritual performed by everyone includes a mouth-rite. Despite the fact that these people are so punctilious about care of the mouth, this rite involves a practice which strikes the uninitiated stranger as revolting. It was reported to me that the ritual consists of inserting a small bundle of hog hairs into the mouth. along with certain magical powders, and then moving the bundle in a highly formalized series of gestures. In addition to the private mouth-rite, the people seek out a holy-mouth-man once or twice a year. These practitioners have an impressive set of paraphernalia,consisting of a variety of augers, awls, probes. and prods. The use of these objects in the exorcism of the evils of the mouth involves almost unbelievable torture of the client. The holymouth-man opens the client's mouth and. using the above mentioned tools, enlarges any holes which decay may have created in the teeth. Magical materials are put into these holes. If there are no naturally occurring holes in the teeth, large sections of one or more teeth are gouged out so that the supernatural substance can be applied. in the client's view, the purpose of these ministrations is to arrest decay and to draw friends.
e
.
I
. "
284
~ he'extremel~ Sacred and traditional character of the rite is evident in the fact that the natives return to the holy-mouth-man year after year, despite the fact that their teeth continue to decay. It is to be hoped that, when a thorough study of the Nacirema is made, there will be careful inquiry into the personality structure of these One people. has but to watch the gleam in the eye of a holy-mouth-man, as he jabs an awl into an exposed nerve, to suspect that a certain amount of sadism is involved. If this can be established, a very interesting pattern emerges, for most of the population shows deflnite masochistic tendencies. It was to these that Professor Linton referred in discussing a distinctive part of the daily body ritual which is performed only by men. This part of the rite Involves scraping and lacerating the surface of the face with a sharp Instrument. Special women's rites are performed only four times during each lunar month, but what they lack in frequency is made up in barbarity. As part of this ceremony, women bake their heads in small ovens for about an hour. The theoretically Interesting point is that what seems to be a preponderantly masochistic people have developed sadistic specialists. The medicine men have an imposing temple, or latipso, in every community of any size. The more elaborate ceremonies required to treat very sick patients can only be performed at this temple. These ceremonies involve not only the thaumaturge but a permanent group of vestal maidens who move sedately about the temple chambers in distinctive costume and headdress. The latipso ceremonies are so harsh that it Is phenomenal that a fair proportion of the really sick natives who enter the temple ever recover. Small children whose indoctrination Is still incomplete have been known to resist attempts to take them to the temple because "that is where you go to die." Despite this fact, sick adults are not only willing but eager to undergo the protracted ritual purification, if they can afford to do so. No matter how ill the supplicant or how grave the emergency. the guardians of many temples will not admit
Primitive Society
Body Ritual a m<,
a client If he cannot give a rich gift to the custodian. Even after one has gained admission and survived the ceremonies, the guardians will not permit the neophyte to leave until he makes still another gift. The supplicant entering the temple is first stripped of all his or her clothes. In everyday life the Nacirema avoids exposure of his body and its natural functions. Bathing and excretory acts are performed onlyin the secrecy of the household shrine, where they are ritualized as part of the body-rites. Psychological shock results from the fact that body secrecy is suddenly lost upon entry into the latipso. A man, whose own wife has never seen him in an excretory act, suddenly finds himself naked and assisted by a vestal maiden while he performs his natural functions into a sacred vessel. This sort of ceremonial treatment is necessitated by the fact that the excreta are used by a diviner to ascertain the course and nature of the client's sickness. Female clients, on the other hand, find their naked bodies are subjected to the scrutiny, manipu- . lation and prodding of the medicine men. Few supplicants in the temple are well enough to do anything but Ije on their hard beds. The daily ceremonies. like the rites of the holy-mouth-men, involve discomfort and torture. With ritual precision, the vestals awaken their miserable charges each dawn and roll them about on their beds of pain while performing ablutions, in the formal movements of which the maidens are highly trained. At other times they insert magic wands in the supplicant's mouth or force him to eat substances which are supposed to be healing. From time to time the medicine men come to their clients and jab magically treated needles into their flesh. The fact that these temple ceremonies may not cure, and may even kill the neophyte, in no way decreases the people's faith in the medicine men. There remains one other kind of practitioner, known as a "listener." This witchdoctor has the power to exorcise the devils that lodge in the heads of people who have been bewitched. The Nacirema believe that parents bewitch their own children. Mothers
,
are particular1 on children u body rituals witch-doctor I The patient S I troubles and fc difficulties he displayed by t sessions is t ri mon for the F he felt upon t few Individual back to the birth. In conclus certain pract native esthet~ pervasive ave functions. T h people thin z thin people f make womer small, and sr dissatisfactio ized in the fa outside the r. women afflict mammary de they make a t from village natives to sta
t
Body Ritual among the Nacirema
are particularly suspected of putting a curse on children while teaching them the secret body rituals. The counter-magic of the witch-doctor is unusual in its lack of ritual. The patient simply tells the "listener" all his troubles and fears, beginning with the earliest difficulties he can remember. The memory displayed by the Nacirema in these exorcism sessions is truly remarkable. It is not uncommon for the patient to bemoan the rejection he felt upon being weaned as a babe, and a few individuals even see their troubles going back to the traumatic effects of their own In conclusion, mention must be made of certain practices which have their base in native esthetics but which depend upon the pervasive aversion to the natural body and its functions. There are ritual fasts to make fat people thin and ceremonial feasts to make thin people fat. Still other rites are used to make women's breasts larger if they are small, and smaller if they are large. General dissatisfaction with breast shape is symbolized in the fact that the ideal form is virtually outside the range of human variation. A few women afflicted with almost inhuman hypermammary development are so idolized that they make a handsome living by simply going from village to village and permitting the natives to stare at them for a fee.
Reference has already been made to the fact that excretory functions are ritualized, routinized, and relegated to secrecy. Natural reproductive functions are similarly distorted. Intercourse is taboo as a topic and scheduled as an act. Efforts are made to avoid pregnancy by the use of magical materials or by limiting intercourse to certain phases of the moon. Conception is actually very infrequent. When pregnant, women dress so as to hide their condition. Parturition takes place in secret, without friends or relatives to assist, and the majority of women do not nurse their Infants. Our review of the ritual life of the Nacirema has certainly shown them to be a magicridden people. It is hard to understand how they have managed to exist so long under the burdens which they have imposed upon themselves. But even such exotic customs as these take on real meaning when they are viewed with the insight provided by Malinowski when he wrote: "Looking from far and above, from Our high places of safety in the developed civilization, it is easy to see all the crudity and irrelevance of magic. But without its power and guidance early man could not have mastered his practical difficulties as he has done, nor could man have advanced to the higher stages of civilization."
.
Find millions of documents on Course Hero - Study Guides, Lecture Notes, Reference Materials, Practice Exams and more.
Course Hero has millions of course specific materials providing students with the best way to expand
their education.
Below is a small sample set of documents:
UMass (Amherst) - ANTHRO - 106
Reading Reading National Geographica book review by Cora McGovern Iezza Copyright 1997 Many Americans have learned to appreciate other cultures by reading National Geographic. Authors Catherine Lutz and Jane Collins say they, like many other anthropologi
UMass (Amherst) - ANTHRO - 106
Portraits of "the Whiteman"Linguistic play and cultural symbols among the Western ApacheKeith H Basso .Department ofAnthropology University ojArironaIllustrations by Vincent CraigCAMBRIDGEUNIVERSITY PRESSI/Indian models of "the Whiternan"\IAn
UMass (Amherst) - ANTHRO - 106
Language, Race, and White Public Space Author(s): Jane H. Hill Source: American Anthropologist, New Series, Vol. 100, No. 3 (Sep., 1998), pp. 680-689 Published by: Blackwell Publishing on behalf of the American Anthropological Association Stable URL: http
UMass (Amherst) - ANTHRO - 106
UMass (Amherst) - ANTHRO - 106
UMass (Amherst) - ANTHRO - 106
UMass (Amherst) - ANTHRO - 106
UMass (Amherst) - ANTHRO - 106
WELCOME TO THE ELECTRONIC RESERVES COURSE READINGSWARNING CONCERNING COPYRIGHT RESTRICTIONS The copyright law of the United States (Title 17, United States Code) governs the making of photocopies or other reproductions of copyrighted material. Under cert
UMass (Amherst) - ANTHRO - 106
6REVISEDANDEXPANDEDJLDour instztutzons.LONDONCopyright O 1996, 1981 by Stephen Jay Could. All rights reserved. For information about permission to reproduce seleciions from this book, write to Permissions, W. W. Norton & Company, Inc., 500 Fifth Av
UMass (Amherst) - ANTHRO - 106
UMass (Amherst) - ANTHRO - 106
Colorblind Ambition: The Rise of Post Racial Politics and the Retreat from Racial Equityby Tim Wise June 18, 2010, 10:31 am It was summer 2004 when most of us first became familiar with Barack Obama. Then an Illinois state senator, the U.S. senate candid
UMass (Amherst) - ANTHRO - 106
UMass (Amherst) - ANTHRO - 106
ARE ITALIANS WHITE? HOW RACE IS MADE IN AMERICA (PAPER) by IGUGLIELMO, JENNIFER . Copyright 2003 by ROUTLEDGE PUBLISHING INC - BOOKS. Reproduced with permission of ROUTLEOGE PUBLISHING INC - BOOKS in the formal Copy via Copyright Clearance Center. czn-:!:
UMass (Amherst) - ANTHRO - 106
San Jose State - ARTH - ARTH304
Title Date Location SubjectAltamira:CoiledBison(Santander,Spain) c.15,00010,000B.C AltamiraCave(Spain) AltamiraCave(Spain) Cavepaintings PaintingPrehistoricTitle Location SubjectChauvet:LionPanel:WithMammoth ChauvetCave(France) ChauvetCave(France) Anim
CSU San Marcos - FIN304 - finance 30
Study Guide for Mid-term Exam I (FIN304)Please review both the notes (handouts and those discussed in class) and the textbook. The exam should not be difficult for well-prepared students who keep up the reading, have a good grasp of concepts, and practic
Stanford - CS - 106A
Mehran Sahami CS 106AHandout #2 September 20, 2010CS 106A Syllabus(subject to change at any time by the management)Monday September 20 Welcome to CS106A Administrivia Meet Karel the RobotWednesday 22 Programming with Karel Control structures in Karel
Stanford - CS - 106A
Mehran Sahami CS 106AHandout #5 September 22, 2010Downloading EclipseParts of this handout were written by Justin Manus and Brandon Burr and then wantonly updated by your loving CS106A staff.In CS106A well be using Stanfords customized version of Ecli
Stanford - CS - 106A
Mehran Sahami CS 106AHandout #6 September 22, 2010Using Karel with EclipseBased on a handout by Eric RobertsOnce you have downloaded a copy of Eclipse as described in Handout #5, your next task is to understand how to write Karel programs using the Ec
Stanford - CS - 106A
Mehran Sahami CS 106AHandout #7 September 22, 2010Assignment #1: Email and Karel the Robot Karel problems due: 3:15pm on Friday, October 1stEmail due: 11:59pm on Sunday, October 3rdBased on a handout by Eric RobertsPart IEmail Email is really the pre
Stanford - CS - 106A
Mehran Sahami CS 106AHandout #8 September 22, 2010Submitting WorkBased on a handout by Eric RobertsThis handout provides a little more background on submitting work. First of all, remember that each assignment requires two submissions: an electronic c
Stanford - CS - 106A
Mehran Sahami CS 106AHandout #11 October 1, 2010Simple Programming PatternsBased on a handout by Eric RobertsThis handout summarizes some of the most common programming patterns that you will encounter in Java. Each of these patterns is covered in mor
Stanford - CS - 106A
Mehran Sahami CS 106AHandout #17 October 8, 2010Coding StyleMuch of this handout was written by Nick Parlante and Eric Roberts, then edited for our own clandestine purposes.When writing a paper, you can have well-crafted, correctly spelled sentences a
Stanford - CS - 106A
Mehran Sahami CS 106AHandout #18 October 8, 2010Variables, variables, everywhereBased on a handout by Patrick Young.Local Variables Local variables are created local to the method (or the blocksee Block Scope section below) in which they are defined.
Stanford - CS - 106A
Arithmetic Expressions Operations on numerical types Operations:+ * / % addition subtraction multiplication division remainder int x = 3; double y; y = x / 2; (different for int vs. double)Type Casting Treat one type as another for one operation/ / /
Stanford - CS - 106A
The GObject HierarchyThe classes that represent graphical objects form a hierarchy, part of which looks like this: GObjectOperations on the GObject ClassThe following operations apply to all GObjects:object.setColor(color)Sets the color of the object
Stanford - CS - 106A
A Full Programpublic class FactorialExample extends ConsoleProgram cfw_ private static final int MAX_NUM = 4; public void run() cfw_ for(int i = 0; i < MAX_NUM; i+) cfw_ println(i + "! = " + factorial(i); private int factorial(int n) cfw_ int result =
Stanford - CS - 106A
An Example of a Methodprivate double feetToInches(double feet) cfw_ return 12 * feet; Multiple return statementsprivate int max(int val1, int val2) cfw_ if (val1 > val2) cfw_ return (val1); else cfw_ return (val2); Predicate Methodsprivate boolean
Stanford - CS - 106A
RandomGeneratorimport acm.program.*; import acm.util.*;And now a word from our friend the Random Number Generatorpublic class SimpleRandom extends ConsoleProgram cfw_ public void run() cfw_ / Will fill in shortly /* Private instance variables */ priva
Stanford - CS - 106A
StringsString name = "Mary Smith"; int age = 21; String str = "Name: " + name + ", Age: " + age;String line = readLine("Name: ");private GLabel coloredLabel(String text, Color color) cfw_ GLabel lab = new GLabel(text); lab.setColor(color); return lab;
Maryland - BSCI - 106
Population GrowthExponential GrowthNon-overlapping Generations Nt=(R)t N0 where the parents die before the offspring reproduce N = population R = #offspring/female t = generation or time interval N0 = initial # of individualsExample: If ten fertile fem
Maryland - AMST - 201
AMST201StudyGuide104:27DrivingForceofGlobalization: Capitalism Synonymforstate: Government KeyWordstoknow Culture o Learned o Threeelementsofculturalsystems Waysoforganizingsociety Systemsofmeaning Thedistinctivetechniquesofagroupandtheircharacteristicp
Maryland - BSCI - 106
Aquatic Ecology Class Data SheetTreatment 1: Selanastrum alone Day 0 7 14 1 n/a 36 28.3 Selanastrum Totals 2 3 n/a n/a 27.7 20.3 32.7 514 n/a 21 44Treatment 2: Selanastrum and Anabaena Day 0 7 14 1 n/a 13.67 6.3 Selanastrum Totals 2 3 n/a n/a 7.7 7 6.7
UGA - SPAN - SPAN2001
GRAMTICAPARAELCAPITULOUNO LOSVERBOSCONCAMBIOSENELRAZ o>ue encontrar tofind poder tobeableto morir todie contar tocount,tell jugar* toplay mostrar toshow probar totry,taste recordar toremember soar(con) todream(about) devolver toreturn(something) resolver
NYU - CHEMISTRY - V25.0243
F inal Examination, Chemistry 302X-302A, 2005 This Final Examination is different in very few respects from the hour exams with which you are all too familiar. However, there is substantial choice. There is a total of 10 questions, but P LEASE do not do a
NYU - CHEMISTRY - V25.0243
Answers to Chemistry 302X-302A Final Examination, 2005 1.(a) H O OIn the plane of the ring, does not overlap with the carbonyl pi bondhence, no resonance stabilization, and no acidity of this hydrogen (b) O C H3 C OH +O OCH 2 CH 3 H3 C C O pKa = 16 + H
NYU - CHEMISTRY - V25.0243
Answers to the Final examination, Chemistry 302X - 2006 1. (a)unk nown - ei th er or CH O H HO H H OH H OH OH CH 2O HD-G luc os eCHO H HO or HO H OH H H CH3 O H OH C H 2O H HO HO + CH3O H2 HOCH2 O OCH3OHD-G ala ctoseu nkn own - this is C4 o f ei the
NYU - CHEMISTRY - V25.0243
Answers to Hour Examination #3, Chemistry 302/302A - 2004 1. (a) 1. CH3 OH/CH 3 O 2. CH3 I 3. H3O +, heat (b) 1. H3O +/H2 O 2.2 Eq. (CH3 )2 CHLi 3. H2O 1. 2. 3. 4. 5. (c) LiAlH4 H2O CrO3 /pyridine 1. (CH 3)2 CHLi, 2. H 2 O KMnO42. The borohydride reducti
NYU - CHEMISTRY - V25.0243
Hour Examination #3, Chemistry 302X - 2006 Sometimes the straight and narrow path leads to a nasty place. Alfred North Whitehead1 (24 points). Here is a problem you have seen before.OCH3 COO EtO 1. HOEt/ NaOEt 2. H3 O+ to pH = 7 CH3 COOEt12Amy Alon
NYU - CHEMISTRY - V25.0243
Hour Examination #3, Chemistry 302X - 2007 We must never stop lernig. Hilary Lincoln Jones 1 (24 points). Here is a lovely problem encountered some time ago, by your old buddy, Amy Alonza Stagg. Your overall job is to write a mechanism for this change.O
NYU - CHEMISTRY - V25.0243
Answers to Hour Examination #3, Chemistry 302X - 20031.O OCH 3 (1 ) O H2 O OCH 3 (1 ) H3 O+ OH (CH ) CHLi 32 (2 ) (CH 3 )2 CHBr O 1. LiAlH4 OCH 3 (1 ) 2. H2 O CH 3 CH 2 CH 2 OH pyridine CrO3 H Li (CH 3 )2 CHLi O 2 Eq. H2 O HOCH 3 full Eq. NaOCH 3 CH 3 I
NYU - CHEMISTRY - V25.0243
Answers to Hour Examination #3, Chemistry 302X - 2007 1. Start with an analysis of exactly what molecule must have produced the product. The product is a -hydroxy ketone, so a reverse aldol to give X seems in order:O H 3C = O C H3 O O X If we had compoun
NYU - CHEMISTRY - V25.0243
Answers to Hour Examination #3, Chemistry 302-302A, 2005 1. Part (a) better be easy.Cl Cl OH2H OHCl(b) Odd stereochemical result? Must be a Neighboring Group Problem. Whats the internal nucleophile? Got to be that Br. The rest is easy.Br * OH 1HCl *
NYU - CHEMISTRY - V25.0243
Answers to Hour Examination #3, Chemistry 302X, 2006 1. (a). That SN2 shown just cant happen with the required inversion. The back of that methyl group is not reachable by the putative nucleophile, the pi system of the enolate. (b). Although displacement
NYU - CHEMISTRY - V25.0243
Opportunity 5 Answer, Chemistry 302X- 2007KOHHO OO O rev erse a ldolO (-) O (-) ro tat eC H3 OHd epro tonat eprot ona te O O Mic ha el O d epro tonat e O (-)OO+ L iO HO(-)aldo l O O HO p rot on ate OOWhat Kevin Bartlett and your ancestors s
Brock University - ACTG - 3P97
ACCOUNTING INFORMATION SYSTEMLECTURE#5DATABASESIMPLEMENTINGANREADIAGRAMIN ARELATIONALDATABASEOnceanREAdiagramhasbeendeveloped,itcanbeusedtodesignawell structuredrelationaldatabase.CreatingasetoftablesfromanREAdiagramautomaticallyresultsinawell stru
Brock University - ACTG - 3P97
ACCOUNTING INFORMATION SYSTEMDATAMODELLINGDATABASE Whatisadatabase? Alargecollectionofrelateddatathat aretypicallystoredincomputerized, linkedfilesandmanipulatedby specializedsoftwarepackagescalled databasemanagementsystems (DBMSs)DATABASETheDataHie
Brock University - ACTG - 3P97
10/15/10Accounting Information SystemFLOWCHARTSClicktoeditMastersubtitlestyle10/15/10FlowchartsAnAnalyticalTechniqueFlowchartadiagramthatusessymbolstoshow thedataflowandsequenceofoperationsinasystem DocumentFlowcharts SystemFlowcharts ProgramFlowc
Brock University - ACTG - 3P97
ACCOUNTING INFORMATION SYSTEM LECTURE2ClicktoeditMastersubtitlestyleBUSINESSPROCESSESInformationNeedsAISisaframework/structurethatcollectseconomic andrelateddataandprocessesthatdatainto accountinginformationthatisusefulforinternal andexternaldecisionm
Brock University - ACTG - 3P97
Premium 2009 PremiumSimplyAccounting BasicsTo start, click the Slideshow button or press F5. Click to go to the next screen, then click as directed.Slideshow 1AContents Two types of accounting software Simply Accounting Basics TheSimplyHOMEWindow T
Brock University - ACTG - 3P97
10/15/10ACCOUNTING INFORMATION SYSTEMSSystems Development ClicktoeditMastersubtitlestyleReasonsforChangingtoorDeveloping NewSystems10/15/10Torespondtochangesinuserneedsorbusiness needs Totakeadvantageoforrespondtotechnology changes Toaccommodateimpro
Brock University - ACTG - 3P97
10/18/10ACCOUNTING INFORMATION SYSTEMSINTERNAL Click to edit Master subtitle styleCONTROL ISSUES II 10/18/10Classifications of Internal ControlsInternal controls are often classified as: General controlsThose designed to make sure an organizatio
Brock University - ACTG - 3P97
ACCOUNTING INFORMATION SYSTEMINTERNAL CONTROLISSUESIAGENDAThreatstoCompaniesInformationSystems TypesofOccupationalFraud OccupationalFraudOpportunities ComputerFraudClassifications ComputerFraudandAbuseTechniques SOXandtheForeignCorruptPracticesAct Over
Brock University - ACTG - 3P97
ACCOUNTING INFORMATION SYSTEMUsingDatabasesACCESSOBJECTSTables Queries Forms ReportsQUERIES Aqueryisastoreddefinitionthatspecifiesalltablesinvolvedindataretrieval whichcolumnsaretoberetrieved andanycalculationstobeperformed whichrecordsaretobeincl
Brock University - ACTG - 3P97
ACCOUNTING INFORMATION SYSTEMSDEVELOPDATABASETABLESWHATISMICROSOFT ACCESS?Arelationaldatabasemanagementsystemthat supportssmalltomediumsizeddatabase applications. WhatisaRelationalDatabase?collectionoftablesthatarerelatedtooneanother normallycontainst
Brock University - ACTG - 2P31
Chapter 7: Cash and Receivables Read: Chapter 7, Appendix 7A In-class Exercises: EX7-2, EX7-23, EX7-26, EX7-6, P7-6, EX7-17 Practices Exercises: EX7-5, EX7-24, EX7-25, P7-71Cash (coins, currency, money orders, certified cheques, personal cheques, bank d
Brock University - ACTG - 2P31
Chapter 6: Revenue Recognition Read: Chapter 6, Appendix 6a (Franchises) In-class exercises: EX6-10, P6-11, EX6-23, EX6-4, EX6-17, EX6-3 Practice exercises: EX6-13, EX6-181Recognize revenue when BOTH conditions are met:1)Collectability is assured2) P
Brock University - ACTG - 2P31
Chapter 5: Balance Sheet In-class exercises:E5-1, E5-2, E5-4, E5-7, E5-8 Practice exercises: E5-3, E5-10, E5-16Much of the content in chapter 5 will be reviewed again in later chapters when you study specific balance sheet items, and so we will not focus
Brock University - ACTG - 2P31
Chapter 4: Reporting financial performance In-class exercises:E4-6, E4-16, E4-17, P4-14 Practice exercises:P4-3, P4-4, P4-8, P4-13, P4-151USEFULNESS & LIMITATIONS OF I/SUSES OF THE I/S evaluate mgt performance & firm performance during period helps in
Brock University - ACTG - 2P31
Chapter 3 Accounting In-class exercises: EX3-4, EX3-13, EX3-17, EX3-18 Practice exercises: EX3-19, P3-9, P3-16, P3-17InformationSystemThis chapter should be a review of material covered in introductory accounting. Since we assume that you are already f
Brock University - ACTG - 2P31
Chapter 2: Conceptual framework underlying financial reporting In-class exercises: EX2-1, P2-1, EX2-3, BE2-11, BE2-10, EX2-6 Practice exercises: EX2-5, P2-2, P2-5, P2-711) Nature & Purpose What is meant by the phrase conceptual framework for accounting?