Zero accounting software 2023 quote or estimate and advanced customer payment or unearned revenue.  First, a word from our sponsor. Well, actually these are just items that we picked from the YouTube shopping affiliate program, but that's actually good for you because these aren't things that we're just given to us from some large corporation which we don't even use in exchange for us selling them to you. These are things that we actually researched, purchased and use ourselves. Here we have a Western digital WD elements, 20 terabyte USB 3.0 desktop external hard drive. We use as part of our backup system, noting that if you lower the number of terabytes of storage, the price will lower dramatically as well. When you're thinking about a backup system, you're usually thinking about an online system or an external hard drive system like this or ideally some combination between the two giving you some redundancy. You can also work directly from an external hard drive like this, but there are some drawbacks to doing that.  And if you're working on something that takes up a lot of short term memory, a lot of RAM as you're working on it, such as video editing, the external hard drive can slow up the system. So you might wanna come up with some kind of system where you download the project you're working on to your computer, to your C drive or possibly to a solid state drive which is a much more expensive external hard drive as you do the work, once the work is done then save the project to an external hard drive such as this. If you would like a commercial free experience consider subscribing to our website at accountinginstruction.com or accountinginstruction.thinkific.com where we have many different courses you can purchase one at a time or have a subscription model giving you access to all the courses. Courses which are well organized have other resources like Excel files and PDF files to download and no commercials. Here we are in our custom zero homepage going into the company file we set up in a prior presentation that being get great guitars. Duplicating some tabs to put reports in like we do every time right-clicking the tab up top to duplicate it again. We're gonna go back to the tab to the middle go to the business drop-down I'm sorry accounting drop-down so we can open up the balance sheet financial statement report and then go to the tab to the right and the accounting drop-down this time the comparative income statement if you don't have a comparative income statement you could just open up the normal income statement we constructed this one in the past to compare the first month and second month January and February February being the current month we're working on at this time on the balance sheet tab we're gonna select the drop-down and custom date range it to 2023 the end of 2023 and update that report as well. So last time we did a prepayment type of situation we're gonna do that again simply starting with the estimate this time as we go through the practice problem so let's do a pre-payment type of situation practice problem so let's do a quick look at the flow chart again this is the QuickBooks desktop homepage snapshot flow chart which we're just using to see the flow of accounting forms as we go through the process remembering we're down here on the revenue cycle where at the end of the day we expect our check-in account to go up for goods and services that we provided however the number of steps we need to take will be dependent upon the industry we are in the easiest industry being like a YouTube creator or something where we're just gonna get money deposited into the bank account and we might record revenue at that time we could also have a cash-based system where we're at a cash register in which case we're gonna be collecting cash at the same point of time but we're gonna have to record it possibly into a clearing account so that we can then deposit it in the same format as we'll be showing on the bank statement so we can do a bank reconciliation we might have a situation where we have to do the work first and invoice the client tracking then accounts receivable receiving the payment making the deposits but sometimes we might have a situation where we get the money first and we're going backwards we got the money before we earned the money industries where that's common are subscription-based industries which are classically newspapers, magazines but now applications, computer applications and anytime we wanna deposit customer deposit situation which is our general scenario here where we are selling a large piece of inventory we don't have it on hand someone wants us to order it or something like that therefore we ask for the customer deposit to lock them into the sale that means we're getting paid before we do the work so we should record the money as deposit to the checking account the other side go into not revenue yet but instead a liability account because we owe the money back in essence or we owe them the work in our case the delivery of the guitar now notice that when you're looking at other software than zero sometimes there's an issue with the pre-payment because if I go back on over here on the bank the accounts receivable is the account that usually tracks customer information so if we create a liability account like unearned revenue a lot of software doesn't have that same link to then pull in and track that unearned revenue by customer to later put that credit balance into the invoice whereas zero does have that capacity so if you're following along with other comparative courses like an Excel or a QuickBooks then we might take some other steps in order to be able to break out the unearned revenue or to track the customer pre-payments but in zero they have a nice system so we're just going to keep with that system that is being used here so we're going to do the same kind of thing we did last time I'll go to the first tab we're going to make it a quote imagining someone comes in wanting a a guitar and we're going to say ok we'll give you an estimate of how much it'll cost I'm going to start that with a quote so we'll make a quote here and I'm just going to say it's going to be for string music so I'll say it's for string music which we set up in a prior presentation let's say this happened on Feb 27 Feb 27 Feb 27 that sounds cool alright and then down here what do they want we're going to say that they want an ELP so let's just say ELP and we're going to imagine that we have to find that ELP that specific color or something or possibly have to order that particular guitar actually let's change it let's say that they want a different one it's an EPSP an Epiphone Standard Pro let's say they want that one ok so they want that one we're going to say that's the estimate if we include the tax it's being included automatically just like it would on an invoice so we can give them the number that it would cost plus the tax and then if they want us to hold on to that guitar as they're going to come into the shop or something like that we're going to say that's great but you want to lock it down you want to lock it down because we've had people come look at that I just like five seconds ago someone looked at that guitar I almost sold it like that you're lucky it's still here it's a down payment so then we might request a down payment at this point in time based on this amount possibly having a standard policy like a 10% or something like that if that was the case then we might say ok I'm going to save this form and then let's mark it as sent let's mark it here as sent if we were going to email it or send it we could send it but I'm just going to say mark it as sent so now if I go into my business drop down and we take a look at our quotes we can track this quote as it happens thus far so here it is it's in the sent area and then in the sent area if it's accepted I could say they're going to accept it so let's say it's accepted and now it's been pulled into the accepted area and it has not yet been used to generate an actual invoice with now before we make the invoice with it we want to collect the down payment now if you were comparing this to another software that we're doing comparative practices to we might set up an item to help us track the customer deposit but we don't need to do that in zero so we could just do a nice simple receive money form here and we're going to say I'm just going to take it it could go through the clearing account let's take it through the clearing account this time just to practice going through the clearing account in case we had multiple collecting of money so we'll take it to the clearing account this time that'll match out with other practice problems better than I did before and continue and so then we're going to say this is going to be for string music was it that we set up yeah string music I think and the point is I'm not going to make a direct payment but make it a prepayment that's what gives me that nice connection and then I'm going to say this happened on February Feb 27 Feb 27 and we're going to call this a deposit customer deposit that is and we're going to just say it was $100 we're just making a generic $100 and the other side is not going to revenue we expect to apply to revenue later when we sell the guitar but we haven't sold the guitar and therefore it's going to go into unearned revenue which we set up last time and if you haven't set that up before it's going to be a liability account so it's a liability account because we're getting money but we haven't done any work therefore we either owe the money back in the future or we owe the work in our case the work being the giving of the guitar which we will then do when we make the invoice so what's this going to do it's going to be increasing in this time the clearing account for the $100 the other side is going to be then going to what we assigned here the liability unearned revenue and Zero has that nice features that still is able to link out so that we can still track the fact that we have the sub ledger kind of tracking for the customer of string music so we can pull it into the invoice very nicely from an internal bookkeeping perspective so let's save it and close it and check it out and save it we have the green indicating we're go green go everybody knows that green is go so then I'm going to go down and say now we've got the clearing account $100 right there we haven't yet deposited it into the checking account and then the other side is going into our unearned revenue once again unearned revenue just like there it is unearned revenue and let's go back on over let's go back on over and so now if I go back on over to the first tab I can also track this information so if I go to the accounting drop down and we saw that we had our quotes there let's do the business drop down let's go into our invoices so on the invoice side of things we now have this one for string music showing up as a customer credit which we can then apply out to a future invoice so that's great because it's actually tracking something that's not in the receivable it's in the unearned revenue that's what makes it different than other software that doesn't really often have that capability we can see it in the awaiting payment over here and then we can see it in the contacts in the all contacts and we go on down to string music string music which is down here doneday there it is okay so there we have it so there's our quote and there is our prepayment so now let's go to the quotes from here so let's say they come into the stores let's go our business drop down and let's look at our quotes and they're saying hey I made a quote and you can imagine them even talking to someone else and they're like hey I made a quote in a down payment and we're like okay I see the down payment and here's my quotes let's see if we can pull up the quote for you Mr. String Music and it's been accepted I can see that here so yes let's go ahead and make an invoice from this quote for you right here and now let's go ahead and create the invoice it's going to mark it as invoiced once done moving it from you know this category to that category in our quote area it'll then create our invoice string music populated we're going to pull it back to Feb 27 Feb 27 for the date and let's make the due date May 27 May 27 let's say and okay and then it pulled in the amount perfectly just like we would expect it to do what is not being applied out yet is the $100 prepayment that we had here now again if you're following along with like a QuickBooks comparison course then there we made a we have two different methods we used another method to make an item so that we can record it as unearned revenue but we don't really need to do that here because we have this nice connection so there we have it so what we're going to do is if I approve it's then going to give me the pop-up hopefully that's going to say hey we have this outstanding amount that you can apply to it so I'm going to say okay we're not done yet that's not the end of the transaction we're going to hit the approval and it says we're going to use it as $100 in outstanding credit meaning a prepayment that we can apply out to this amount so we're going to say would you like to allocate the credit here we're going to say yes we would and then it even gives us a thing to allocate some of it or all of it which is nice option as well and I'm going to say we're going to allocate all of it out there bringing the balance from 630 down by 100 to 530 and then if we look at our invoice this is what it looks like so now it's even more confusing of a transaction so this is the invoice that we can actually provide to the client to then collect on the remaining balance of the 530 and it gets confusing to kind of track this because invoices are confusing already with inventory but now we have this added thing so what happens well accounts receivable is going to go up and this is where it gets tricky it's going to go up by the 630 but it's also going to go down by the 100 because this 100 is going to be decreasing the amount that 0 nicely put into unearned revenue and it's now going to be put into accounts receivable so accounts receivable is going to go up by the 630 and then down by the 100 credit and the unearned revenue is going to go back down by that 100 the other side is going to go to revenue for the 600 rather than the 630 the difference of the sales tax which is 5% the 6 and the 24 is going to be a payable account just like normal and then we're also going to have inventory go down by an amount not up here but driven by the item and cost of goods sold is going to go up the expense accounts by an amount driven by this item the net impact on net income will be the revenue here just like normal the 600 not the 530 the 600 revenue minus the cost of goods sold and the accounts receivable sub ledger will reflect what is still owed meaning it's going to be applying the amount which is going to be basically the 530 that's still basically owed because it's going to go up by the 630 minus the 100 for that particular client and the inventory will have a sub ledger decreasing in units as well as dollar amounts for the epiphone standard pro really neat really cool let's check it out we're going to go to the balance sheet and we'll say okay accounts receivable A to the R here's where the heart of the matter is the heart of the matter is in here this is like the chest of the situation because that's where the heart of the stuff is in the chest so we're going to say here it is receivable invoice the 630 went up by the full amount and it also pulled in this 100 which is coming in from the other side of the unearned revenue for the net being the amount that is the net increase to the receivable neat neat oh neat oh and then if I go to the tab to the right and update over here we've got the sales which should be recorded as normal not including the decrease of the prepayment so it's being recorded by the full amount of the 600 not including the sales tax and not decreased by the credit and then we're also going back to the balance sheet the sales tax liability if we go into that one that one then we have this one being impacted by the sales tax liability as normal not really impacted it being calculated based on the sales price as normal not changing because of the credit and we have the inventory going down so the inventory decrease shouldn't be impacted by the credit it's going to be going down by the amount that we put in for the item in a perpetual inventory system as normal not the sales price but rather the cost and then the cost of goods sold the expense related to us selling the inventory has increased for that same amount that we decreased the inventory for so there we have that and the impact on net income is the sales price not the amount the net impact on receivable after the credit but the full sales price not including sales tax minus the cost of goods sold and then if we go back to the balance sheet the sub ledger for accounts receivable should be tying out still so I'm going to go to the tab to the right right click on it duplicate the tab let's take a look at the sub ledger breaking out accounts receivable by customer so we'll go into that one and go into our accounting reports looking for the sub ledge of accounts receivable down here in payables and receivables accounts receivable summary let's take a peek at that and we're going to say ok that's good so here it is breaking out by customer here's the total by customer and we just did string music here so which is showing now the 530 do at this point so there's the total of 2140650 tying out to the balance sheet 2140650 also sub ledge for inventory that should tie out to this number tab into the right right clicking duplicate let's take a look at it 2 so we'll see that don't leave out the inventory they want some attention drop down reports and type in inventory item list inventory item lists and so that should be good we're going to scroll down here it is by unit and here it is by dollar amount and there's the 5344 that should tie out to what's on the balance sheet at the 5344 movie B to the end BN that's good tab into the left and then we can also see if I hit the drop down that if I go into the quotes for example the quote has now been moved over to invoice so it has been invoiced here nothing's in the accepted if I hit the drop down on the business and go into the invoices then we can look at these are all the invoices the awaiting payments we have string music awaiting payments but it has partially you know been paid which we can kind of see the yellow dot here the amount due here and if we go into the contacts and we look at all contacts and just look at string music scrolling down to string music and we're going to say there we have our information here as well invoice partially paid here's our partially paid invoice you can see the amount due for everything for this customer up top if I go into that particular invoice then we see the detail the 630-100 is the 530 so pretty pretty nice pretty and nice pretty nice let's go to the tab to the right and open up our trial balance go into the accounting drop down reports and then trial balance here to see to see it just appear like magic when we type stuff in typing is magic we'll hit the drop down we're going to go to the custom date range bring it up to 2023 end of it run it if your numbers tie out to these numbers great if not then it might be a date range issue if you were on last time but your numbers are off this time the things that have changed were so we have a change to this payments the cash clearing account and we had a change to the accounts receivable well I think it went up and then it went back down again but there's activity and the accounts receivable and then we had a change to the inventory because we had an invoice that we were dealing with there was activity that happened in the unearned revenue although it went up and then back down I believe to where it was before there was activity in the sales tax payable account because we sold inventory with the invoice there was activity and the sales line item because we had an invoice there was activity and the cost to goods sold so if anything's off you think it might be one of those items you could change the date range to see if it's a date range issue you can drill down to the source document you can make a change if you need to make a change possibly to the date that way


Ladies and gentlemen, the Railroad Hour. And here comes our star-studded show train. Tonight, the Association of American Railroads presents the premiere of a new musical play by Lawrence and Lee. Starlight. Starring Gordon MacRae and his charming guest Lucille Norman. Our choir is under the direction of Norman Luboff, and our music is prepared and conducted by Carmen Dragon. Yes, tonight another musical first is brought to you transcribed by the American Railroads.  And now, here is our star, Gordon MacRae. Thank you, Marvin. And good evening, ladies and gentlemen. Tonight, Lucille Norman and I are bringing you a memory of the days of Vaudeville. Lucille is Helen Harris, and I'm a singing hooper named Harry MacKay. And here is Starlight. Do you remember, Miss Harris? Absolutely, Mr. MacKay. Mr. MacKay? Yes, Miss Harris? Were there any big people born in your home town? No big people, only babies. Dance it, Helen. Now for the trick turn. Good girl. I think we better stop, Miss Harris. I'm a little stiff from dancing. I don't care where you're from, keep moving. Remember how we did it at the power if you're such a crew? They hung a little sign so every jack and two could recognize the people on the bill. Now everybody took the second-hand corner, and even then, you know... Baby, we finally played the palace. We're in the big time. Yes, Harry. What's the matter, honey? What are you so glum about? What more could a couple of hoofers ask for? Nothing, Harry. It's all I've ever wanted. Say, put your right arm out a little more as you make the trick turn, huh? That always kills them. Anything you say, Harry. There's our cue. Grab my arm, baby. Here we go. When you want what you live, a sweet yellow tulip, and I want a clear red rose. I want the turn. When you caress me towards the heaven, bless me, what a blessing. No one loves you made by cheering. When you caress me, dearie, push down where the blue grass rose. Good girl. Your lips were sweeter than tulip. When you wore the tulip, and I wore... I'll tell you. Later, honey. We gotta do an encore. Side step back on. You ready? I guess so. This is a happy number. My heart's jumping up and down. Would you say if I should run away away from you? Oh, no, dear. No, I won't, dear. And the G-I-R-L, too. The act's never been better than it was tonight.  We're a great team, Helen. Hey, there's something you started to tell me during the act. What was it? Harry. Oh, Harry, I don't know how to say it. Well, talk it out, kid. What's bothering you? Harry, I want to quit the act. Quit the act? Right when we're hitting the top? Well, can you think of a better time? But why? You gotta have a reason. I want to get married. Married? I didn't even know you were in love with anybody. I have been for a long time. Oh, yeah? Who's the lucky guy? Somebody been hanging around the stage door, sending you flowers and candy and all that stuff? No. This character never sent me a thing, but I'm in love with him. I have been for years and years, and I have a feeling I will be for the rest of my life. Who is he?  Me? Me? Helen, why don't you say something before? Well, it's the fellow's place to do the asking. But you were always so busy figuring out how we'd get out of playing Perkasey, Pennsylvania, Mount City, South Dakota that you never thought of me. It's perfect. We'll never have to break up the team. Wait a minute. What do we call ourselves? The Perkase? Ah, that doesn't sound good. Nobody will ever know who has top billing. Harry, when we get married, I want to give up show business. Settle down and make a home for us. We won't have to live out of theater trunks and papers, suitcases, and all that. No, me. What about the act? Well, you'll be great as a single, Harry.  Well, I'm not saying I couldn't do it. Well, sure you can. Harry McCabe, headliner. Oh, gee, honey, it's great of you to meet me at the station in a quarter to three in the morning. I wouldn't miss it. How's it going? Oh, not bad. Harrisburg was a little slow. I caught the first train after I got off. And next week Arthur booked me right back here. Honey, the palace. Oh, that's wonderful. Well, no, it's Newark. But it's right across the river. Harry, something's wrong. Oh, honey, there was 20 people in the house tonight. Well, it's not you, Harry. The whole vaudeville business is kind of shaking. Well, now don't you worry a little head about it. You know where I want to go, Harry? Over to Broadway. I just want to walk. What, at this time of the morning? Sure. Grab my arm, partner. Just like in the act. Look at it. Here. Come here. What are you taking me? My favorite spot in New York. A place I used to come to whenever I had the blues, Harry. I never knew you were ever sad, Ellen. All the time, mister, until I married you. Right, turn? Hey, Shubert Alley. There's an old saying that if Broadway has a heart, it's somewhere under this pavement. Gee, look at all those posters. All the three sheets. Oh, these are the greats, honey. I don't know why, Harry, but late at night and early in the morning, these posters almost seem to come alive. Lynn Ziegfeld proudly presents Miss Malin Miller and Sonny by Jerome Kern, Otto Harbach, and Oscar Hammerstein II, with Jack Donahue, Cliff Edwards, Clifton Webb. Oh, darling. Here's the poster for the Winter Garden show. Makes you feel like getting down on one knee, doesn't it, honey? Morning, Joey. Swanee. How I love ya, how I love ya, my dear old swanee. The folks up north will see me no law when I go to the swanee's show. Oh, look at this one. Ah, I guess if I had my choice of being anybody else in the world, it'd be Fay Templeton. Oh, and as any name can be. Of course you'd have a pretty tough choice choosing between her and her. The follies present. Here, here's who I'd be. Mr. Showbusiness himself. Remember me, the carousel. George M. Cohen. What a guy. Tell all the gang at 42nd Street that I will soon be there. Makes you feel like the whole street is singing. Whisper of how I'm yearning to mingle with the old times.  Operator. Operator, you're ready with my long-distance call in New York? Good morning, Helen. It's Harry. Perkasy, Pennsylvania. Arthur booked me here. Oh, Harry. Now it ain't bad, baby. It ain't bad. I'm just breaking in the new act. Pio next week. Then Waterloo, Indiana. And then Mound City, South Dakota. Honey, listen. Huh? Oh, you're kidding, baby. It's a fair to play thing. The whole thing will blow over in three months. Remember the old saying, one picture is worth a thousand words? Well, on that wireless thing of a jig, they'd only be getting one thousandth of me. Why, nobody'd see my famous trick turn. The radio will never last. Everybody says it's bad for the ears. What I really called up was to say that I love you. Even in Perkasy, Pennsylvania, I love you. I gotta say goodbye now, honey. Goodbye, Harry. Happy Perkasy. Happy Illyria. Happy Mound City, South Dakota. I gotta do something. What am I gonna do? I wrote that number down someplace. Yeah. Yeah, here it is. Hello? Give me circle seven, two hundred. May I speak to the man in charge of new talent, please? The who? The program director? Well, I guess he'll do. Hello? Well, this is hella... I mean, this is Miss Ruth DeLille. The, well, you can call me the Sunshine Girl. My wonderful wife. Right in just a moment. With the political conventions behind us and presidential candidates for both our major parties selected, all of us will be turning our attention more and more to the forthcoming elections this fall. For then, with our votes, we'll have the opportunity to choose the leaders of our government. And just as we have the freedom to select the leaders of our nation, so too do we have the freedom to choose what goods and services we buy and use every day. For in our free enterprise system, every time we buy something, we cast a ballot that expresses our preference for one among many competing products, brands, or services. In the field of transportation, for example, such a choice is made by thousands of shippers every day. For every time a farmer, a producer, or a manufacturer ships anything, he votes for the one form of transportation that will do the best job for him and for you. Among the important things he must consider in making his choice are the dependability, efficiency, cost, and range of services offered. Here's the result. According to the latest tabulations of the Interstate Commerce Commission, the railroads last year hauled more tons of freight, more miles than all other forms of transportation put together. In fact, they performed nearly five times as much intercity transportation service as all the motor trucks of the country. And there's a reason why the railroads are America's favorite form of transportation. It's this. Only the railroads can and do serve all the people all the time with unparalleled economy, moving all kinds of freight in all seasons and in all parts of the country at charges which average less than one and a half cents for carrying a ton a mile. It's no wonder then that year after year the railroads are re-elected, America's number one transportation service. Now here is act two of the new Lawrence and Lee play with music, Starlight starring Gordon MacRae as Harry McKay and Lucille Norman as Helen. Dear Helen, just a line to let you know that I'm killing them in Kalamazoo. All my love, Harry. Dear Helen, business is buff and beaut Montana. Ready to go on for your number, Mr. McKay? Ah, sure. How's the house? One old lady with an ear trumpet, a bum, fast asleep and snoring, and 12 large spiders. Well, you can't always play to pack houses, Sam. Stand aside, will you? I'm going to give that old lady a good time, wake up the bum and give those spiders the show of their life. Everybody loves a baby, that's why I'm in love with you. Pretty baby, pretty baby, and I'd like to be your sister, brother, dad and mother too. Pretty baby, pretty baby, won't you come and let me rock you in my cradle of love and we'll cuddle all the while. Oh, I want a love, baby, and it might as well be you. Pretty baby of ma- You like me? Did you see her face light up when I did that trick turn? Right is the closing act of our vaudeville policy here in Sedalia, Missouri's finest theater. Next week, Pola Negri in passion. All I gotta say is Pola Negri's gonna have a tough act to follow. Somebody loves me, I wonder who she can be Somebody loves me, I wish I knew Who can she be, worries me He'll be dressing room keys. Don't know what we're gonna use them for, but leave them. What's he got there, Pop? A gramophone? Thoughtful funny horn for a gramophone. Oh, no, sir, Mr. McKay. This is one of them new fangle radios. Oh, what happened to the cat's whisker and the earphones? Oh, say, they got this here perfected. Super header diner, something like that. Works off an A and B batteries. Why, on clear nights I can get as far as K-D-K, Pittsburgh and K-F-I in Los Angeles. And guess what this here is right now? I can't imagine. New York City. Never thought I'd live to see the day. Ain't even got a wire hook up any place. And now the sunshine girl, Ruth Dileo. I thought this gadget didn't give on anything but weather reports and setting up exercise. They're beginning to send out pretty things like this here, Ruth Dileo. Pretty. That's beautiful. Straight radio sets here? Oh, yes, sir. Now, here's the latest model.  It picks up connected to you as clear as my wife talking to me. I happen to notice it's just time for a certain program coming from New York. Bet you can't pick up W-E-A-F in this set. I can't so clear as crystal. This set's dirt-cheap too, mister. For Billy Jones and Ernie Hare. That's all I wanted to hear. I guess so as a little late. Hey, don't you want to buy this set, mister? No, but for the first time in my life I'm going to write somebody a fan letter. A mail for today, Mr. L. Big stack again. Oh, that's wonderful. My goodness, there's a letter from Florida and one from Maine and one from... Oh, golly. One with a very familiar handwriting. My dear Mr. Lill, once in a lifetime a man hears a voice like yours. Keep singing, sincerely, Harry McCay. My dear Mr. McCay, it is strange that you should write to me for I have long been a fan of yours. When you were playing the palace with that strikingly beautiful partner, I never missed a single performance. When you get to New York, why don't you drop in at the station to see me? A man of your talents belongs in this exciting new medium. Excuse the typing, warmest regards, Roof de Lille. Oh, what do you know? Dear Mr. Lille, I'm coming to New York in a few days and I appreciate your offer. But I must tell you in all frankness that I am not a headliner anymore. I am strictly playing the sticks. Oh, Harry, Harry. Mr. Lille, we'll see you now. She has a couple of minutes before she goes on the air. Thank you. In here? Yes, studio. Mr. Lille, I... Harry, Harry. You're not mad at me, are you? Mad. Honey. I had to do something. Oh, Harry. I should have known that voice couldn't belong to just anybody. You know what radio needs, Harry? A team, a husband and wife. Because, Harry, most of the married people listening are husbands and wives. Oh, honey, you're as crazy as you always were. I always knew you had big-time blood in your veins, though. But we got to do it together, Harry. No, no, Helen, I'm a sight act. People got to see me. Take that turn, that trick turn. Harry, keep on doing it on radio. Every time you do a number, that calls for it. But why? Well, maybe someday they'll be seeing us too and we got to be ready. You're on the air in 10 seconds, Mr. Lille. Come here, Harry. Sit alongside me on the piano bench. Well, if you say so, honey. Good evening, radio fans. This is Ruth DeLille, or it was Ruth DeLille, because tonight I'm going to tell you my real name. It's Helen Harris, Mrs. Harry McKay. And from now on, you'll be hearing the team of McKay and Harris. Here we go, Mr. McKay. I'm right alongside of you, Miss Harris. Back in just a moment. And meanwhile, our sincere thanks to Ben Weldon, Tyler McVay, and to our entire company. Tonight's new play with music was written especially for the railroad hour by Lawrence and Lee. The railroad hour is brought to you each week at the same time by the American Railroads. Today and every day is election day for the people who produce most everything we eat, wear, buy, and use. For they elect from among competing forms of transportation the best one for shipping their products. And year after year, the railroads are overwhelmingly chosen to do the vast bulk of that tremendously important job, assuring you of the very best in efficient, economical, and dependable transportation service.  Well, thank you, Gordon. It was real fun recalling the days of vaudeville and early radio, but I wish the audience could have seen that trick turn of yours. Yeah. All really a monitor, Lucille, was a Warner Brothers about face. Wouldn't it be nice if I could work in a plug for Carson City that easily? Well, what's on the show train next week, Gordon? Well, Lucille, a brand new operetta based on the famous love story of Elizabeth Barrett and Robert Browning. Our maestro, Carmen Dragon, has written some really wonderful new music, and Dorothy Warnshaw will be here for the premiere. Wouldn't miss it. Good night, Gordon. Good night, Lucille. You were wonderful. All aboard. Well, folks, it looks as though we're ready to pull out, and so until next Monday night, in our new operetta, the Brownings, Lucille's Gordon MacRae saying good night. The railroad hour was transcribed in Hollywood. Gordon MacRae can be seen starring in Warner Brothers about face. A choir is out of the direction of Norman Luboff, and our music is prepared and conducted by Carmen Dragon. This is Marvin Miller saying goodbye until next week for the American Railroads. Now stay tuned for your Monday night of music on NBC. Here's a reminder that United States defense bonds now offer a higher interest rate and shorter maturity. Invest regularly and systematically in defense bonds. Remember, they're now even better.


Choosing a manageable research topic, avoiding pitfalls. Is a monster topic out to get you? Beginning researchers often pick a broad general topic thinking that big topics are easier to research. But some topics are just too big, consider these examples. Global warming, eating disorders, physical fitness, media violence. It's too much! Problems with big topics You cannot adequately cover a large topic in a brief paper. You will be overwhelmed with research material. You cannot research or write about a topic if you cannot define it clearly. Solution. Ask questions who, what, where, when, how. For the topic benefits of exercise, ask who might benefit, such as women, smokers, overweight children, the elderly.  Now that big topic becomes smaller. Can exercise improve memory and cognition in the elderly? To narrow your topic, focus on a single event, a specific group, a limited time period, one cause or effect, one argument or viewpoint. For the topic death penalty, focus on an argument or viewpoint. Is the death penalty a form of cruel and unusual punishment? For the topic voting, focus on a group of people. Are there gender differences in American voting patterns? For the topic eating disorders, focus on cause or effect. Do genetics contribute to anorexia nervosa? Of course, some topics are too small, making published information difficult or impossible to find. Topic. How do Martians in the Inland Empire cope with the stress of being chased by ravenous topic monsters? The focus is too tight, a specific group in specific place, with a specific condition and a specific psychological effect. If your topic is too small, try removing or broadening some of the specific conditions. But be careful not to make the topic too broad again, or you may end up like our Martian friend. Activity. Let's get some practice. Which of these topics is too broad? Medical marijuana, irony and Shakespeare's love's labor is lost? Dangers of texting while driving. The answer is medical marijuana. Which of the following is the best way to narrow the topic medical marijuana? Medical marijuana for diseases, medical marijuana and medical cocaine, medical marijuana for glaucoma. The answer is medical marijuana for glaucoma. Which of these topics is too narrow? The 1967 Summer of Love, irony and Shakespeare's love's labor is lost? Medical marijuana for cats with glaucoma. The answer is medical marijuana for cats with glaucoma. With these tips you too can tame the topic monster. The end.


So, the third challenge is the hotel in Manali has an event scheduled in the conference room. All the devices in the room are IoT based. The admin has access of his desktop, but the devices are not showing up on his IoT monitor. With the devices not available, the room cannot be unlocked, fix the issue at the earliest. So, this is our last and final challenge. And so, if you remember that on our topology, we have one network of a smart hotel as we call it and it has some IoT based devices. So, let us go back and look at that. So, this is the central hub of our network and this is where the hotel is. If you want to check it on the physical topology, you can come out from here, go up to Manali and this is the network. So, here is the primary wiring closet and I guess this, so yeah, this is the system that is there. And what else do we have? We have a conference room here which has some smart devices. So, what you can see is there is a door here which is locked. This red light shows locked. So, we can physically unlock this door and open it. So, it is the way you do it in packet research is you press alt and click on the red link, see it turned green and you can unlock it, but this is not the way we want to solve the problem. So, what we want to do is we want to see why is the communication not happening. So, what we see here is there is a home gateway, there is a thermostat here which controls the heater and the air conditioning, there are some lights which work on the Wi-Fi. So now, let us go back to the topology and see what is there on the network. So, now what we see is every, so in this you can see that every device is connected to the home gateway and this home gateway is actually responsible for controlling or actually lending the control of all these IoT devices. So, what is happening here is there is one server, this is an looks like an internal server and this looks like an external server because this is directly connected to the edge router and this is an internal server. So, all your smart devices will be registered to this server. So, this is the desktop that they were talking about which the manager has. So, how the manager can control all these is if you go to the desktop and go to IoT monitor. So, now you cannot see any devices here. So, the idea is you have to log in to your server that has registered all the IoT devices and then control them. So, let us first go and check what is the IP address of that server. So, this is our server and the IP address of this service <IP_ADDRESS>. Now, do not get confused about this IP address and the IP address we saw in the college network. These both are what? These are yes. So, you have two private IP addresses and two different networks can actually use this same series of IP addresses if they are not connected on the same router because one router cannot have the same series of network running on two of its interfaces. So, this is a completely separate network from it. So, they can definitely run this IP address though this IP address would not be routable on the internet. So, internet is only after when you leave the edge router of the hotel. So, this is the edge router. Anything that goes out is the internet. So, locally the IP address is <IP_ADDRESS> as we see. So, let us go to the PC and what we will try to do is go to the IoT monitor and type the IP address is <IP_ADDRESS>. So admin is the default login that you have and login, but still you cannot see any IoT devices over here. So, now let us try to see what is happening. So, the first thing that we can do is try to see if we are able to reach the IoT server. So, how we can do that?  Yes. So, we are successfully connected to the IoT server. Okay. So, now that is not the issue then. So, let us go on to the server and check if we are able to access the smart devices from there. Now, as we saw the connectivity is fine. So, one of the issues could also be the service level issue on the application. That is the IoT service. Is it running on the server or not? So, first let us try to see if we can connect to the IoT monitor. So, it is already logged in and you can see we are not able to look at any of the devices. 10 login. No. No devices can be seen here. So, now let us see if the IoT service is running. Yeah. So, registration server is on. That means your IoT service is running. So, it is not, this is not an application level issue. Okay. So, now let us try to see what other connectivities are responsible for this service to run. Okay. So, the other thing is that we should be connected to the home gateway. So, what is the scenario here? So, let us open the home gateway here. Look at the configuration tab and check the IP addresses. So, it is a network IP is <IP_ADDRESS> and local area is <IP_ADDRESS>. Okay. So, we have a smartphone here. So, we can connect, we can see if the connectivity of the gateway and the smartphone is working or not. So, for that we will again go back to command prompt and type a command PING 192.168.20. <IP_ADDRESS>. No, sorry, 25.1. Yes. So, we have good connectivity between the phone and the home gateway. That means the home gateway's connectivity is fine. So, we will assume for now that it is the connectivity with all the other devices is fine though we cannot ping from any of these devices and check the home gateway. So, this looks perfectly fine. So, let us check the other network that we have which is the internet or the other side of the network which is <IP_ADDRESS>. So, what we will do is let us go on the PC and see if we can ping that command prompt PING <IP_ADDRESS>. Okay. So, what we see here is we are not able to connect to the home gateway. That means, so the fault lies below what our network layer is. So, let us go and see what could be the cause. So, we will go back now we will go down to the physical layer and then start troubleshooting upwards. Okay. So, for the physical layer what we have is we have this switch here, but we know that the PC is able to connect to the server. This means that the PC and the server are connected properly. Okay. And we know that the smartphone and the home gateway are able to connect to each other. That means this is fine. So, the fault either lies on the switch, the home gateway router or this particular link. So, what we can do is let us go back and look at if the connectivity between the switch and the gateway is fine. So, we have fast FA0 slash 1 port connected to the 00 of the home gateway. So, now let us go to the physical topology and we come out and get into the wiring closet and we look at the switch. Okay. So, this is the switch. Now, you can see the small green lights. These ones here, I will see if I can zoom in. Yeah. I can zoom in. So, you can see a small green light over here. So, now the port that we know was FA0 slash 1. So, yeah, I can definitely see this light is not glowing. So, based on my experience I can tell you so the port number how the port numbers are numbered. So, this was FA0 slash 1, fast Ethernet 0 slash 1. So, if you come here, this is 02. This is 3, 4, 5, 6 and this is how they are numbered till 24. So, 24 is connected. It's showing green and you have 1, 2, 3, 4, 5 which is also connected which is showing green but 1 which was the port that the home gateway is connected to is showing no light over here. So, that would be, you know, a physical way of verifying if your device is working properly or not. Now, let's see what is the issue. I mean, is it the wire or what is it? So, let's open the switch first and look at this. So, yes, the port status here we can see is off. It's not on. Okay. You can do it via command line. What I'll do here is I'll just switch it on like this. So, just to look at what the command is, the command is you go into the interface, interface fast Ethernet 0 slash 1 and type no shut, that no shutdown or no shut. So, that will actually activate the port. Now, you can see a yellow color light has come up over here. So, it takes time for a switch to actually connect to the home gateway and then stabilize this connection. The connection is stabilized. It turns green. Now, we can see the light has turned green. Okay. So, now let's go back to the logical topology and see if there is a, if there is any change between the network connectivity. So, we'll go here, go to command prompt and try to connect it again. Okay. There we are still not able to ping that device. Let's go back and check if we have used the correct IP address 10 dot 0 dot 1 dot 20. So, the IP address we used is 10 dot 0 dot 1 dot 20. Okay. Now, the other thing that we must know is sometimes your ping commands might not work. Now, a home gateway might have a setting which does not allow responses to ping commands. Okay. Now, the only other way of checking it would be, let's go to the server and see if we are able to log into our IoT monitor and are we able to control the devices? Sorry, not the app manager IoT monitor. Yes. Now, we are able to see these devices. That means the connectivity is fine. So, yes, this could be one of the scenarios where some devices, what they do is they will turn off or block ICMP packets, which is ping packets. Why do they do so? Actually, it's also a security risk. That means that if somebody is trying to do a passive attack on your network or a reconnaissance to understand how your network is, using ping, it can identify which devices are available and how far they are in all of those. So, in certain cases, some devices by default, they do not send responses to ping packets. So, now let's see if we are able to control our IoT devices. So, it's the door. So, what we'll do is we'll unlock the door. And let's see if we can open it. Okay. So, I guess you cannot open the door from, yeah, you have to physically go and open the door. It will just show you the state. I'll click on alt, click, the door has opened. Okay. Now, it shows door open. Fine. So, now let's see if we can control other things. Let's set the thermostat to auto. Your maximum temperature 20, it will keep the temperature between 20 and 19. So, yes, the thermostat has started working. We can see there. And let's try to switch on some lights. So, we'll switch on. Yes, this one has lit up. We'll switch this one also on. This one also has lit up. So, what we can see is we are able to control the lights over here. Now let's see. Now, this is from the server. Now, let's see if we can connect it, control it from the PC. So, what we'll do is we'll just close the door and we'll go to the PC and go to IoT monitor. Yes. Even here, we can see it now. I'll just log out and log in once again just to confirm. 10.10.10, which is the IoT server that we have. We log in. Yes. We are able to see all the devices over here. So, let's go back and lock the door. Yeah. So, we have been able to successfully lock. And till the conference is to start, let's, we can keep the AC on so that the temperature is fine. We'll just switch off all the lights. Or we can have one light on dim on so that when someone walks in, there is some light. Okay. So, it looks like we have solved the last challenge also. So, here what we saw is we again took the approach of trying to narrow down the subsystem where the problem is. And we found that the subsystem where the problem lies was the home gateway. And the connectivity between the PC and the server was perfect because we were able to ping each other. Now, here the ping definitely failed with the home gateway initially and with the server. And then what we went, then what we did was we went and checked the physical connectivity of the switch. And we were trying to look at if the lights are on or off. So, there what we found is the connectivity, there was a problem and the port was shut down. So, it was just one other example of what are the different challenges that you face.


Hello. Hello, my name is Peggy and I'm walking to our booth and our day factory and many produce the Wi-Fi digital photo frame and the tablet PC. So you sell many of this? Yes, this is the Wi-Fi digital photo frame and actually this is the social media, you know, and when you are driver or at the office whenever you are and you are through the mobile phone, have the frame mail, the apps and you can share your pictures to your parents. How many photo frames you sell? Each month will be about 10K like this. So is it growing market? Yes, it's growing market after it's the good selling at this product. So which one is most popular? No, it's 10 inch. This is 10? Yeah, this is 10. So it's a good IPS display? Yeah, IPS and also they touch screen, you see, and also the frame mail but now the Wi-Fi is not connected. You can connect in the Wi-Fi. All right, it's easy to use. Just connect Wi-Fi, finish. Yeah, connect Wi-Fi, finish. And through your mobile phone, your mobile phone will be in store apps. So is there a good price for this? Yes, it's very good. I mean this one price is about the $35. For how many? How many pieces? For the $1,000. $1,000 pieces. How about the big one? Is that very expensive? What's the size? It's about 32 inch. 32 inch? Yeah, 32 inch. You talk about price or? And this price is about $219. Something, yeah, higher. All right. And there's like bigger one, 13.3? No, this one is the 15.6. It's almost going to the popular size. It's pretty big. And you can hang on the walls. Because if your grandparents are very old, they are not so good, you need bigger for the frame. Yeah, it's great. Just the big size and they can see your pictures and you can show the picture to your parents and they can see you anytime, anywhere. All right, and you also do cool tablets? Like this is better than iPad, right? Yeah, this is the OEM, the tablets and the LTE 10 inch. Which one is the LTE 10 inch, the most popular? Like this one. Is MTK? Yes, MTK and also do the Unisoc hole. So Unisoc and MTK, what's the difference? It's just the CPU is different. Both good? Both good, yeah, both good. Both the same? Performance? Maybe at the price the MTK will be higher, little than Unisoc hole. All right, up to the customer what they want? Yes, yes, depending on their choice. How much is some tablet like this? Together with the LTE? Yes, LTE and 4D memory like the 4 plus 64 gigabytes and the 5000 batteries and the camera 2 plus 5 and this price about the 65 which they don't know about. For 1000, 1K? Yeah, yeah. Can do less, can do 100 or no? If the new customer we can try first order to less. All right, every country is okay? Every country is okay. Venezuela, Peru, India, we sell the anywhere. Switzerland? Yes, everywhere. All right, which one is the cheapest tablet? Cheapest is the 7 inch. How much, how big is this one? This is the 8 inch. So this is good price? Yes, this one is also, but this one is the dumpling sample. I show you this one. So compared to the tablet from 10 years ago, now it's so much faster. Yes, so much faster. Now it's the price is more competitive and the performers is more better and the end users is more and more good.  How many people in your factory? We have more than 100 workers in our factory. In Shenzhen? In Shenzhen. How old is the company? Because I did the first video for the 18 years. Yes, we have taken the video 10 years over the years. 10 years ago. 10 years ago it was a young company. Yeah. Now it's a medium. Now it's become adult. Yes, yeah. Now the company can drive. All right. And you have all these keyboards? Yeah, this is for the protective case for the tablets. All right. Cool. All right. Also have the docking and Bluetooth. Is there another product we didn't talk about? A very special new one? I think that's all. That's all. There's a kids' tablet. There's also a rugged. Yes, the biggest tablet and the kids' tablets. All right. Which one do you sell more? Tablets or photo frame? Tablets. Tablets? Yeah. All right, but photo frame is growing. It's growing, yeah, yeah. And how you say is frame you platform? It's a very good one. Oh, yes. They will do a lot of promotion as the application and they are from Denmark. All right. The European company is doing the application. Yeah. The country of the Vikings. Yeah. Yeah. Okay.


In this video, I'll be starting our discussion about copyright and open education by looking at attribution and fair use, but as always, let's start with the basics. Open Educational Resources, or OER, are openly licensed, which means they're available under a copyright license that enables their reuse, redistribution, and often their adaptation. The most popular of these open licenses are Creative Commons licenses, customizable licenses that you can attach to a work to show users what they're allowed to do with it. Whenever you use a Creative Commons licensed work, or if you get permission to use a traditionally copyrighted work, you usually need to provide attribution. This process is similar to, but not exactly the same as providing a citation for a work you quote in a paper. Attribution and citation are both forms of giving credit to the creator of a work, but the requirements and why they're required are a little different. For example, you're not legally required to cite a quotation you put in a paper, but you are legally required to provide attribution for copyrighted content that you share or adapt. In some cases, like the screenshot I have here, a work will include an example attribution style you can follow, but there are rules of thumb for providing attribution if there's no model text available to you as well. Most of the time, an attribution should include the item's title, its author, its license information, and its source. You can remember this with the acronym TAILS, but what do you do if you don't have permission to use a copyrighted work, either through an open license or communication with the copyright folder? That's when we turn to fair use. Fair use is an exemption in copyright law that permits the unlicensed use of copyright protected works in certain circumstances. The operative language here is in certain circumstances. When you want to use a copyrighted work under fair use, there are four factors you need to keep in mind. These factors include the purpose of your use, the nature of the work itself, the amount of the work you want to use, and the effect of your use on the work. If you think the good outweighs the bad among these four factors, document your reasoning, and if you're unsure, talk to your university's legal counsel or other legal support for help. But even if your use falls under fair use, that doesn't make the item you're using open, and including copyrighted content in an open textbook under fair use can be tricky. This is because an open textbook is easily and freely accessible to anyone online at any time. That makes it a lot harder for you to argue that your use will have no effect on the original work. That doesn't mean that you can't use fair use for including copyrighted content in your open content, but it does mean you need to be more careful and aware of the open options available to you as well. For more support on this topic, check out the code of best practices and fair use for open courseware linked in the description. So we've had an overview on attribution and gone over how fair use can be a little tricky, but you do have other options for using copyrighted materials in your class. If the content you want to use is already freely available online, you can also choose to link out to it. Linking can be beneficial because you're not taking away from the copyright owner's intended use of the work or changing the ways they chose to present it. And that's a great way to integrate resources in your class without having to worry about copyright restrictions. Today, we've covered a lot of ground when it comes to copyright and open education. We talked about attribution, how it's both like and not like citations, and the best practices for what's included in your attribution. We talked about fair use, its intricacies, and how it can be applied in open contexts. And we briefly covered an alternate option for sharing copyrighted content, linking. Thanks for watching. Copyright can be confusing, so if you get overwhelmed, talk to a lawyer, your local copyright office on campus, or a copyright librarian near you.