Thursday April 10, 2014

Today was very long, but I think I was able to accomplish a lot.  Since I had accomplished my project goals for yesterday, I was able to really hunker down and get caught up on homework.  I was able to finish and AP English Essay and Physics Lab, which was a weight off of my shoulders.  So, today I felt much more relaxed about my workload.

I am also pleased to say that I am finally all caught up in dance.  I have been stressed about dance.  I currently have 6 dances that I am working on, three of which are with Tabor Dance and three that are part of Maddie’s senior project.  I won’t give much away about any of the dances, because I am SURE that the people reading these are definitely going to come watch the dance shows. (Or at least that’s what I’m really hoping!)  But, I had been behind on choreography for two dances, and now I am caught up on them all.

Since I only had two frees today, I did water quality and met with my project advisor (Mr. Meleo).  Our meeting was very “trendy” (as Cap Bill would say) because it was a lunch meeting.  I think Mr. Meleo seemed much less worried about my project compared to last week, which was really nice.

Finally I have been reading my senior project book, so I have some stuff that I though was interesting that I might share.  I just finished reading two chapters, one on job order costing and the other on process costing.  Job order costing is the system used when a “manufacturer” makes unique goods (or batches of goods).  You use it to determine how much each job costs.  Process costing is the system used when “manufacturers” mass-produce goods.  You use it to keep track of what was produced and how much it cost.  I had decided that an oyster farm would be more likely to use process costing, however the book really confused me.  It talked a lot about moving costs and work-in-progress goods from department to department until it becomes a finished good.  Also, according to the book, managerial accountants move the costs in their books using debit and credit columns.  The department part puzzled me for a while, until I make it applicable to the oysters.  Usually as the oysters get bigger you move them from smaller to larger bags.  Each time they are moved to a larger bag, labor costs are involved.  If you think of each bag size as a department, and the product (the oysters) moving through the departments, the whole analogy makes sense.  While I was able to come up with a pretty reasonable solution to the department problem, I have yet to understand why accountants have a debit and credit columns.