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Watch this read aloud of “Pepita Talks Twice” by Ofelia Lachtman. After listening to the reading of Pepita

Watch this read aloud of “Pepita Talks Twice” by Ofelia Lachtman.

After listening to the reading of Pepita Talks Twice, take a moment to respond to the following:

1) Respond to this book as a reader: How does Pepita change in the story? Do her experiences relate to your own in any way or to someone who you know?
2) Respond to this book as a teacher: Can you think of other texts you might pair with this book that highlight the experiences and benefits of being multilingual? What kind of unit of study might a book like this fit into in your classroom?





Historical Performance Practice





Table of Contents

1. Introduction 3

2. Ludwig van Beethoven 4

3. Influence of historical evidence in informing Beethoven’s performance 4

4. Evidence of performance practices 7

5. Critique of Beethoven’s performances 13

6. Conclusion 14

7. References 16


Music is an art that involves producing sounds meant to express a musician’s emotions and ideas through the elements of melody, rhythm, color, and harmony. “Music has always been used by different musicians to pass important information between generations” (Acquisto, 2016). As a result of its effectiveness in reaching the target audience, music has been used for different purposes including teaching, entertaining, communicating, and worshiping, and creating the right mood for listeners to carry out their operations. “To satisfy the needs of all its listeners across the world, musicians have diversified their styles, thus leading to the production of different types of music like Hip Hop, Rock Music, and Reggae amongst others” (Bourne, 2016). The production of these different music types has been made possible by the available technologies and music production tools that make the process of producing different music beats and sounds possible. The message contained in music is also considered useful in determining the success of a musician in talking to his or her audience.

Music production methods have also brought by variations in the rhythms played in different parts of the world. “Despite technology having contributed a lot in music differences, the culture of the musicians and their target audience has also been considered an important factor contributes towards the variations in music production” (Acquisto, 2016). The changes of music production and technologies have seen major industrials, thus prompting the need for doing a detailed study in the main elements of different music produced in different time periods (Barolsky, 2018). The performance of any an individual musician also dictates the perception of different individuals to the message being passed by the musicians. Thus, this paper seeks to critique the performances of Beethoven, who happened to be one of the leading German composers and pianist.

Ludwig van Beethoven

Beethoven is considered as one of the best music composers and pianists of his era. Beethoven contributions to the music industry were experienced during the late classical period where his first orchestration seemed to be a conservative classical practice continuation, but with a significant parts doubling. “He focused his attention in the use of winds, with the application of wind in his symphony being considered as a theatricality adjoining the operatic” (Tilman, 2010). His approach to music and specifically his radically thrilling approach to wind scoring in nominal music significantly influenced the works of composers who came after him.

The wind tool however went a series of improvements that resulted to the expansion of the brass and woodwind orchestra sections. “His contributions to the music industry made him to be considered an important figure between the Romantic and the Classical era in the Western Classical music” (Arthur Rubinsten, 2009). He is seen as one of the greatest contributors of classical music, with his key contributions being in the structure form and performances of symphony and sonata. Additionally, most of his music products reflected the development as well as the construction of the western music, a trait he mastered perfectly (Surhone, et al., 2010).

Influence of historical evidence in informing Beethoven’s performance

A look at Beethoven’s concert performances clearly indicate how tempo and ornamentation made his performances lively and unique when compared to the performances of the other musicians. The meaning of this is that, these two characteristics made his music special and unique as opposed to all the other performances that were being carried out during his time, thus making tempo an important character in his music recordings (Acquisto, 2016). “Some of the reasons why his works maintained the same tempo include the need to keep his performance time constant while at the same time keeping his audience highly entertained” (Surhone, Timpledon, et al., 2010). To add to the contribution of tempo in his music, Beethoven applied a special type of ornamentation that was played in a clear, fast, and legato mode. “He had learned a lot on the importance of ornamentation application in his music from Appassionato, something that made his performances lively and highly admirable by the attendees” (Denora, 1991).

However, his family interactions were not happy, something that contributed significantly towards changing his public performances. “His earlier interactions were considered important because they made him learn on the most effective ways to make his performances better and more energetic despite having led a dark life that made him poor in his social interactions” (David, 2007). He was however considered one of the most mature performing artists of his era because his performances were organized and his style and content was determined by the crowd and his theme of interest. “He was also very good in combining different themes and making a perfect piece for his audience. During most of his theme combination themes, his works were characterized by having a middle movement play for purposes of bringing about tranquillity and reconciliation in his final records” (Friedmann, 2016). He had also perfected the act of mixing his themes when recording

During his growth and interactions, “Beethoven’s had learned how to incorporate his feelings and emotions in to his performance, something that was later adopted by other artists who wanted to copy most of his works. Some of the feelings that he incorporated in his work included excitement, sad, passion, and peace, something that contributed significantly attracted the interest of his audiences to listen to his recordings” (Kaida, 2006). He had also learned how to use the sonata, thus making the Appassionato to play at a very high speed, and this helped him to maintain his performance tempo in a very significant way while at the same time helping his to express his mood, emotions, and feelings to his listeners.

Additionally, his prior interactions had contributed significantly towards improving his emotion control methods during his performance. “By learning how to control his emotions, Beethoven mastered the art of keeping his audience highly entertained without his emotions been known by the audience” (Michael, 2010). On listening to his piano skills keenly, I easily noticed that he always connected his piano codes perfectly that noting his transition point was not easy to a common listener. From this therefore, it is clear that Beethoven’s music was perfectly presented and blended with all his attendees. “Perfecting his piano notes was also a result of unrelenting practice that took him time to learn everything that a pianist needed to perfect his piano playing skills. His tempo and ornamentation playing skills combined with the right speed were unmatched and this made his performances perfect for his listeners and audience” (Arthur Rubinsten, 2009).

He was also in a position to switch his speeds when playing his favourite instrument as a way of communicating his emotions and feelings to the audience in the best way possible. From this discussion therefore, it is clear that Beethoven perfected most of his skills and performance experiences from his previous interactions with his audience and close friends. He also perfected how he reached out to the audience, bearing in mind that different people had different priorities and their emotions were aroused differently. The meaning of this is that, whatever thing that made him emotional in his songs had the likelihood of not arousing the feelings of his audience. He learned to blend his themes perfectly, leading to the development of songs that communicated perfectly to the audience. He generally learned how to communicate with those close to him in the most appropriate way possible.

Evidence of performance practices

Beethoven’s concert performance practices were characterized by a number of elements that made the performance of his songs unique from his counterparts. As such, some of the key elements that characterized Beethoven’s classical performance included introducing a doctrine of affections, using a gallant style, Sturm und Drang, and Empfindsamkeit. “A close look at his performances indicates that his musical aesthetic and style was unique from that of other singers. His performances were full of different emotional states and affections that offered the audience with the right musical content” (Arthur Rubinsten, 2009). The use of a Galant style during his performances was used as an indicator for a new instrumental style that entailed using music to express the subjective emotions of the composer in a more detailed way. The use of the gallant style was characterized by a series of modifications in the feelings of the performer. He had learned this performance style from the works of Mozart and Haydn who were some amongst the earliest classical composers. It is however very important to understand that his affections were slowly replaced by more subjective emotions that were directed towards making the performers to make romantic self expressions.

His performance practices were also characterized by the use of heighted feelings expressions and freedom in how he used different, changing elements, expressive harmonies and leaps, and melodic and rhythmic unpredictability. Additionally, his performances were also characterized by syncopation use, minor and chromaticism keys, theatrical layout, dramatic, and recitative sections. French Baroque dances were also a key practice in Beethoven’s performance. Some of these dances included Sarabande, Allemande, Courante, Gigue, Gavotte, Minuet, Passepied, Contredance, the March rhythms and the French Ouventure. He integrated all these moves in his music performance but not in a detailed way as most of the movements were not included in his performance.

Having been brought up in the German rhetoric tradition, he had been exposed to the ancient Greek and Roman orators, thus being exposed to rhetoric writings and music at an early age. “He had also listened to a series of ancient performers who applied the rhetoric style in their performance, and this influenced his performance in a very significant way” (Bandurski, & Cox, 2011). He had engaged in music writing to a point where it became very difficult for listeners to interpret his music, something that has remained controversial to date. He had learned a lot about writing music from the Greeks to a point that his works and their works could not be easily differentiated. The issue on the interpretation of his works is still being debated as different individuals have made a lot of interpretations on his work. Based on this, the message in his performance was not easily interpretable as it appeared.

The other performance practice that was common in Beethoven’s performance was that of creating unlikely pedal impacts using the damper pedal just like it had happened in op. 31/2/I, op.109/iii, op 110/ii. “It was evident that he used pedal in all his performance, meaning that the subtle pedal was to be carefully whenever it was applied” (Agawu, 2004). More importantly, there was a lot of dynamism in fortepiano that was experienced between mf and mp of the contemporary piano. When expressing himself, Beethoven concentrated his attention in the application of extremes in ranges, dynamic, and characters that brought about some sharp contrasts in all his performances. “He was a fan of hearing vocal or instrumental effects because the themes were to be played by either a string or wind instrument. It is also important to understand that his performance lacked some dynamism, with cases of repetition being highly experienced in his performances” (Sun, 2009). The main reason for his repetition was linked to the fact that he wanted his listeners to get the best out of the performances. “His accent was also amongst the key issues that affected his performance, though not in a significant way. Failing to device a good strategy to deal with his accent issue was amongst the major things that affected hi concert performances” (Surhone, et al., 2010).

Concerning the ornaments, there was not concrete agreement on how he was supposed to notate or perform the ornaments. His notes during performance were also highly varied, thus leading to a significant different in how he articulated issues. “Slurs were also very notable in his performances, a clear indication that his contributions were highly influenced by the initial works of other composers who had come before him” (Agawu, 2004). It is therefore very clear that his performance practices were highly influenced by different issues and factors including his accent and tempo amongst other factors that made his works stand out from the works of his close friends or composers. He had learned and perfected the act of producing quality music from those who had come before him.

Here is a look of how his Appassionato was played, a clear evidence of the transition that he made when playing this important instrument during his performances,

Figure 1: The first movement of Appassionato which bar number is 1-5

(Source: Surhone, et al. 2010)

Figure 2: the first movement of Appassionato which bar number is 36-42

(Source: Surhone, et al. 2010)

Figure 3: The first movement of Appassionato which bar number is 134-138

(Source: Surhone, et al. 2010)

Figure 4: The second movement of Appassionato which bar number is 345-353

(Source: Surhone, et al. 2010)

Figure 5: The third movement of Appassionato which bar number is 371-377

(Source: Vladimir Horowitz, 2012)

Figure 6: The third movement of Appassionato which bar number is 538-545

(Source:Arthur Rubinsten, 2009)

Figure 7: The third movement of Appassionato which bar number is 686-694

(Source: Vladimir Horowitz, 2012)

Critique of Beethoven’s performances

A look at the composition and performance of Beethoven proves that his works were influenced by most of the interactions that he had made in his early years. By living and being brought up in Germany for a good part of his young life, most of his work was influenced by the works of previous composers who came from this region. His prior adjustments therefore affected how he composed his works ranging from the composition to the structure of the same. He learned how to include his feelings and emotions into his composition, something that was very instrumental in helping him communicate with his audience. By learning how to incorporate and control his feelings, his interactions with the audience got easy and better with time. His performance experience was very instrumental in helping him connect successfully with the crowd without experiencing any issues.

His experience in composing and playing the piano was excellent, with the shifts between the notes going unnoticed due to his prowess in playing this music tool. His performances were also characterized by different dance moves that made his audience well entertained and engaged during the performance. The tempo in which he performed also formed part of the important practices that made it easy for his to communicate with the audience. His performance speed was also high, thus making most of his listeners to join his music and dance with the tempo. It was however unfortunate for them because they failed to understand that the intention for his high tempo was to take the shortest time possible in his performances.

Looking at everything that he did, very little can be said about what he did not do well. First, his health condition deteriorated with time, something that made it difficult for him to deal with his clients. Most of those who he interacted with during these tough times concluded that he was rude and dismissed any claim that he was amongst the top music composers and pianist of his era. Additionally, his intentions of performing at a high tempo was misinformed because it misled people to dancing alongside the tempo when he knew perfectly knew that his performance tempo was to shorten his performing period. Despite it being a performance trick for him, it was just sickening to have so much people live a lie by dancing to a tune that was probably made to make them tire fast and revert to their normal duties.

In addition to the above-mentioned, his performance instruments were well mastered to do away with any form of confusion that would affect his impact to the population. He incorporated a series of dance moves that were not complete in his performances. The dance moves were done to help the audience enjoy the performances better compared to when the performance was done without. Importantly, he did not complete some of the moves that had been developed for purposes of improving the morale of those who attended his performances. Generally, the contributions of Beethoven in the music industry cannot be overlooked due to the impact that he left in the industry. Most of all his music compositions were characterized by different themes that needed the attendees to think for purposes of getting the right interpretation.


To conclude, the purpose of this paper was to give a critique of Beethoven’s performance that had was considered to be a result of his experiences from the interactions that he had done throughout his life. It is important to note that most of what he had in terms of music was a result of the cumulative lessons that he had since his childhood. The environment that he was born and raised in gave him some important characters that shaped his music career. He was in a position to write about anything and play his favourite instruments without any faults. It was a result of the experiences that he had while growing that he learned how to integrate his piano skills with some dance moves that were used during his performances. Additionally, the discussion has found out that most of the interactions that he had while growing up made him to learn how to play at a higher tempo, thus mastering the whole skill and methods of performance in the best way possible.


Acquisto, J. (2016). Modern listening: Proust, Beethoven, and the music of silence. Partial Answers Journal of Literature & the History of Ideas,14(2), pp.237-253.

Arthur Rubinsten, B. (2009) BEETHOVEN, L. van: Piano Sonatas Nos. 23 in F Minor, Op.57.[CD] (Naxos 8.57365467)

Agawu, K. (2004). Interpreting musical gestures, topics, and tropes: Mozart, Beethoven, Schubert. by Robert s. hatten. Musical Meaning & Interpretation, 88(2), pp.353-355.

Bandurski, N. F., & Cox, S. (2011). Bonn, 30 august to 2 September 2010: 4th Beethoven-study program: Beethoven’s music in contemporary music editions. bibliographic and printing aspects of the tradition. , 64(2), pp.158-159.

Bathia, C. (2008) Transcendent mastery: studies in the music of Beethoven, NY: Pendragon press.

Barolsky, D. (2018). Beethoven’s 32 piano sonatas: a handbook for performers by Stewart Gordon (review). Notes, 74.

Bourne, J. (2016). Perceiving irony in music: the problem in Beethoven’s string quartets. Music Theory Online, 22.

Benzon, W. L. (2008). Beethoven’s anvil: music in mind and culture. Religion Brain & Behavior, 1(2), pp.154-167.

Charles, R. (2002) Beethoven’s piano sonatas: a short companion. New Haven, Conn.; London: Yale University Press.

Clive, B. (1999) Classical and Romantic performing practice 1750-1900. Oxford University Press.

David, A. (2007). Beethoven’s influence on modern musical thought, Journal of music, pp.40-45.

Denora, T. (1991) Musical patronage and social change in Beethoven’s Vienna. American Journal of Sociology, 97(2), pp.310-346.

Friedmann, J. L. (2016). Groping for the greats: the strange musical claims of Nathan amusable. Journal of Modern Jewish Studies, 15(3), pp.1-15.

Graf, B. S. (2016). An analytical study of paradox and structural dualism in the music of Ludwig van Beethoven. Unt Theses & Dissertations, pp.40-45.

Kaida, L. (2006) ‘El “largo appassionato” de Ludwig Beethoven en “la pulsar de granite” de cupric’. Anne-Marie Reboul, pp. 361-366.

Micznik, V. (2001). Music and narrative revisited: degrees of narratively in Beethoven and Mahler. Journal of the Royal Musical Association, 126(2), pp.193-249.

Michael, K. (2010) BEETHOVEN, L. van: Piano Sonatas Nos. 23 in F Minor, Op.57.[CD] (Naxos OC661)

Maynard, S. (2003) Late Beethoven: music, thought, imagination, London: University of California Press.

Mckay, B. (2016). ‘Beethoven by bus’: Nancy weir and Queensland music. Queensland Review, 2(2), pp.27-38.

Paul, M. (2014) The key to Beethoven: connecting tonality and meaning in his music, NY: Pendragon press.

Ronyak, J. (2016). Beethoven within grasp: the nineteenth-century reception of ‘Adelaide’. Music & Letters, 97(2), pp.249-276.

Salzbrunn, M. (2016). When the mosque goes Beethoven: expressing religious belongings through music. Journal of Comparative Research in Anthropology & Sociology, 7.

Sun, Y. D. (2009). Contacting modern piano music of the twentieth century closely——a brief analysis of the two pieces of piano music named microcosms. Journal of Zuni Normal College, pp.30-32.

Surhone, L. M., Timpledon, M. T., Marseken, S. F., Music, E. C., chess, & School, L. M., et al. (2010). Valentina Lisitsa. NY: Pendragon press.

Tilman, S. (2010) Beethoven the pianist, Cambridge: Cambridge university press.

Vladimir Horowitz (2012) BEETHOVEN, L. van: Piano Sonatas Nos. 23 in F Minor, Op.57.[CD] (Naxos OC567)

Virkaryates, A. (2017). Absolute music and the death of desire: Beethoven, Schopenhauer, Wagner and Eliot’s four quartets. Journal of Modern Literature, 40.

Zhang, W. S. (2013) Analysis of modern music teaching and management trend. Journal of Jiamusi Education Institute, pp.40-50.

Part A 1 the use of metal language is not enough; 2

Watch this read aloud of “Pepita Talks Twice” by Ofelia Lachtman. After listening to the reading of Pepita Writing Assignment Help Part A

1 the use of metal language is not enough;

2 citation is needed in every question;

3 target language should not be used in teaching;

4 explanation should be made clearer and more explored.

Part B Finding issues.

Step 1: identifying and reformulating

Mr. and Mrs. Small took their children to the park to feed the pigeons. They took with them a basket which was full of bread crusts. As soon as the family threw the bread crusts onto the grass, the pigeons started to flock around. Soon, thirty or forty pigeons were fed on the bread crusts.

Suddenly, the pigeons took to the air. Everyone was surprised. A shot from a gun had frightened the pigeons away. Then a man, carried a gun, walked over to the family.

“They’re pests. I don’t like pigeons at all,” he said.

“You must not like them; but we do. Now, leave us to enjoy feeding the pigeons, or I‘ll call the police,” said Mr. Small.

The man muttered a few words to him, and then disappeared behind some bushes. The family was very unhappy that the birds were frightened away.

“Well, we’ll wait a while to see if the pigeons are returned. If they don’t return, we’ll make our way home.” said Mr. Small.

They waited many minutes. After a few pigeons flew in and came closer to the family. Within a few minutes, more of the pigeons which the family had been feeding and which had been frightened by the man with the gun and had flown away flew in. Soon most of the pigeons had returned to be feed on them. The pigeons showed they were thankful by puff out their chests and make happy bird noises.”

“Oh look! All our bread crusts are eaten. It has been great fun though, hasn’t it? We can come again next week, but this time we must to bring more bread crusts. And let us hope that nasty man won’t come to the park again.” said Mrs. Small.

“I think I’ve frightened him away, just like he frightened the pigeons away,” said Mr. Small, laughing.

Step 2: Describing, explaining, exploring, arguing

Mr. and Mrs. Small took their children to the park to feed the pigeons.

They took with them a basket which was full of bread crusts

the pigeons started to flock around.

Suddenly, the pigeons took to the air.

Everyone was surprised.

A shot from a gun had frightened the pigeons away.

Then a man, carried a gun, walked over to the family.

“They’re pests. I don’t like pigeons at all,” he said.

You must not like them; but we do.

Now, leave us to enjoy feeding the pigeons, or I’ll call the police,” said Mr. Small.

Part C: Teaching

Vocabulary – limousine (n)

The teacher establishes the meaning by showing an image of a limousine parked in front of a luxurious mansion. The teacher says: “Look here class [pointing at the vehicle in the image]; this is an expensive automobile. Its size is longer than normal cars. It can carry many passengers. Sometimes people hold parties in it. People who are not particularly rich are unable to afford it”.

The teacher then elicits the word, by saying “This is an ………”

After eliciting the word, the teacher says the word three times while the class listens.

The teacher then checks the students have understood, by asking concept checking questions: CCQs

Is it a vehicle? – YES

Does it look like a normal car? – NO

Can it contain more passagers than a normal car? – YES

Is it expensive? – YES

The teacher then drills the word chorally and then individually.

The teacher writes the word on the board with the help of the students: “Help me class; how do I spell limousine?”

The teacher then asks “What type of word is this”. Then the teacher writes the form of the word on the white board:

limousine (n).

The teacher then asks “Where is the stress?” The teacher then puts the stress mark on the appropriate syllable.

limousine (n)


Set 1 – The last train leaves before the show ends.

Set 2 – I’ll give you a call when I’ve landed.

Set 3 – My house’s been burgled three times this year.

Set 4 – Surely, you’ll pass the exam.

ACCOUNTING 3 Running head: ACCOUNTING 0 Questions Institution Instructor Course Submission Date


Running head: ACCOUNTING 0





Submission Date

Question 2


Auckland airport is the largest as well as busiest in New Zealand. The Airport is one of the major assets of New Zealand. It is located In Mangere and has both an international and a local terminal, which are, located about 500 meters apart (Speri, 2008). Before the development of the Airport, the Auckland Aero Club were the initial users of the site. In the late 1920s, the Club leased the land for the accommodation of its activities from a local dairy farmer (Jesson, 2010). At that period, the President of the Clun innovatively identified a variety of benefits of the site that seemed vital for an airport as well as a training ground. For example, the good drainage, and free from power lines, constructions, and fogs. Aftermath, an aerodrome was created (Speri, 2008). However, it was until 1960 when a decision was made in which the site was transformed into Auckland Airport. Much of the Airport’s runway is located on the reclaimed land at Manukau Harbor (Jesson, 2010). The Airport became operational in and became incorporated in the following year, 1966. The Company operated one terminal before construction of the international terminal called Jean Batten in 1977 (Speri, 2008). The modification of the international terminal occurred in 2005 when arriving and departing passengers separated (Jesson, 2010).

Question 4

The name of the balance is a follows:

Gordon Brûlée Desserts

Balance Sheet as at 31 March 2017

Balance Sheet Account


Cash Account

The cash recorded need adjustment. A business is usually a separate entity from the owner hence the cash from the personal account should not be included. Thus, the real cash value in the business is the cash held at the bank ($ 3400). Recording of the personal account as part of the business cash will lead to inaccurate of the balance sheet


A prepayment involves cash receipt for the future goods. Prepayment should be treated as assets as well as expense meaning that the balance received should also be treated as a liability as at that date since the goods have not yet received the goods.

Account receivables

The record of the debtors in the balance sheet as $ 1500 as debtors is wrongly recorded. The cash received from the debtors should be recorded in the cash account and the same adjusted to be done on the debtors account since the receipt of cash leads to increment of cash as current assets.

Supplies or Inventories

Despite making the cash payment of $300, the record of the supplies should be $400 since this is the actual value of the supplies. $ 100 should be added to the creditors hence leading to increase on the creditors account. The personal supplies should not affect the balance sheet since the business is a separate legal entity from the owners.

Creditors or Payables

The business payables should be $100 and not $160 since the value of $60 was purchased for personal activities and not business operations.

Expense Account

The Company failed to record the monthly expenses of the $3000 hence making the balance sheet fail to balance.

Kitchen Equipment

Lawson recorded the kitchen equipment using the book value without considering the depreciation. Definitely, the value of kitchen equipment is lower than $12000. Here, the accumulated depreciation should be deducted from the book value of the equipment.

Salaries payables Account

The record of salaries payables should not have include the $1200. Thus, it means the salaries expense should be $28000 and not $29200.

Loan Account

Lawson had not obtained any loan as at that date hence it was wrongly recorded as a liability on the balance sheet.


The record of cash need corrections. Records of the business transactions in the journal entries is very significant since to facilitate in tracing the transactions on how business operations affect these accounts.

Recording cash should take account all the payments that were made through cash by the business since they reduces cash levels. Additionally, all the receivables should be added to the cash account since they increase the cash amount held by the Company.

The items bought for personal use should not be included in the balance since a business is a separate entity from the owners.

The personal income should not be included in the cash accountant any given point unless the investor decides to transfer personal income to the business account for business operations.

Depreciation approach is very significant. Record of the kitchen equipment need deduction of accumulated depreciation for that period. Computation of depreciation is involves the rate of book value and the useful life of the asset.

The salaries account should be recorded as $28000 rather than as 29200.

The loan account should never be recorded in the balance sheet since the Company had not obtained any loan amount although it was anticipating receiving after loan application.

C. the Company is worth $660 because of the following reasons:

The business has been in operation for quite some years hence its brand is well known within the country.

The brand image and reputation of the company is likely to improve the business value.

The attractiveness of the Company’s stock in the stock exchange market is a significant factor that makes the Company worth $660 M.

Besides, the Company is worth every penny since it is made locally and expansion in America is likely to lead to growth of the brand as well as increase its international presence.

Lastly, the trading of the shares is useful factor in computation of business value through market capitalization. Market capitalization is expressed as the sum of equity shares and the market price of the shares. Thus, according to this figure, the Company is worth every penny.


Jesson, J. (2010). Mangere Mountain: community organising/education and the terrors of performativity. Red, Green and In-between: labour and the environmentin historical context.

Speri, J. (2008). Potential on-time performance improvements at the Lufthansa Station at Frankfurt Airport: a human factors approach: a thesis presented in partial fulfilment of the requirements for the degree of Master of Aviation at Massey University, Auckland (Albany), New Zealand.

Founder says Sistema ‘worthy every penny’ of $660m sale – Business – NZ Herald News. (2017). The New Zealand Herald. Retrieved 29 March 2017, from







Campus: City


ACCTG 101 – Accounting Information

Due date: 4 pm Thursday 30 March 2017



















Introduction to accounting and business decision making



Auckland Airport Ltd. and The Warehouse Ltd.



Time value of money



Business transactions and the balance sheet




This assignment counts for 5% of the final grade. There is no Plussage.

Attempt ALL questions.

Fill out your personal details on Page 1.

Answers should be provided in a clear and concise manner demonstrating a high standard of communication skills. Type answers into the corresponding boxes. DO NOT EXTEND THE BOXES MORE THAN THE NUMBER OF LINES INDICATED.

Type your answers using Verdana 10 Font. No hand written answers will be accepted.

Present numerical work clearly and concisely. Show your workings, as they will be graded. Full marks will be given only where a solution is supported by clearly labelled workings.

See details on submission of this booklet on the last page of the assignment question.


Introduction to accounting and business decision making: 10 marks


The market capitalisation is calculated by multiplying the company’s number of shares outstanding by the market price of one share.

The market capitalisation changes as the share price changes.


1. A investor can receive more returns by buying a company’s shares that are listed on exchange because the company is more likely to make more profit.

2. Investment channels are increased after the company’s shares get listed on a stock exchange.


1. Smartphone is not the only income source of Samsung, the increase of share price since October 2016 may indicate that the profit of other divisions in Samsung like IT and mobile communications has grown quickly.

2. Samsung purchased a AI company Viv Labs, which has brought economic benefit for the enterprise.

Auckland Airport Ltd.: 5 marks

There is no need to expand this box to write a longer report.

Time Value of Money: 15 marks

10 marks


The present value of the investment at the bank is $ 75000.

For the Cafe Crème opportunity:

pv = annuity ×Table B Factor

Year 1 = 5000 × 0.943 = 4715

Year 2-5 = 12500 × 3.465 = 43312.5

Year 6-8 = 15000 × 2.673 = 40095

Pv = 4715 + 43312.5 + 40095 = $ 88122.5

(ii)88122.5 > 75000

So investing in a business opportunity with Cafe Crème is a better choice.

(iii)Because 6% is the same as the interest rate of the bank, which is fairer to compare the present value.

5 marks

Present value of paying cash now = $9995

Present value of Finance offer = 2400 + annuity × [1-(1+r)^(-n)] / r

= 2400 + 675 × [1-(1+0.5%)^(-12)] / 0.5%

= $ 10242.8

9995 < 10242.8

So paying cash is a better choice.

Business transactions and the balance sheet: 20 marks

Adjustments (9 marks)

Balance Sheet Account











Balance Sheet preparation (7 marks: table – you may change the format of the table lines)

Gordon Brûlée Desserts

Balance Sheet as at 31 March 2017

Sistema equity value (4 marks)


1. A 6,000-word report critically appraising an appropriate initial body of published

1. A 6,000-word report critically appraising an appropriate initial body of published research / professional output and research methodologies. This will develop a research problem expressed as a research question, utilising appropriate underpinning theoretical concepts and a plan that applies key methods and techniques (40%). This is basically your Introduction and Literature Review chapters of your dissertation.

2. A report and presentation of your work equivalent to 9,000 words that synthesises the knowledge gained from the initial research activities to create an artefact or evaluate the data collected. This will express ideas in answer to the research question, recognising the limitations of the project and areas for potential development or further research, and reflecting upon the experience of the research process. It must take into consideration appropriate and relevant academic, ethical and professional requirements(60%). This is basically your Research Methodology, Data Discussion and Conclusion chapters of your dissertation.