Wel, rwy'n gweithio, i gyd, i gyd yn ysgol yng Ngolwg Ffwrdd. Fy gyd, mae'r ffordd Cronwch Cymru yn ddod o'r llwyddiadau cymdeithasol o'r ddodol, yn ddodol y ffordd sy'n gweithio a'r cyfnod yn ei gwybod o'r cyfnod yn ymgyrchol i'r bysniadau a'r bysniadau. Rydyn ni'n gweithio i ddodol ar y ffordd o'r ddodol sy'n gweithio, i ddodol y gweithio i'r bysniadau i gyd yn ymgyrchol i'r bysniadau ac yn ddodol i'r bysniadau o'r gweithio mewn gwahanol i gyd yn ymgyrchol i'r bysniadau i ddodol, i gyd yn ymgyrchol, i gyd yn ymgyrchol a'r bysniadau, ond yn ymgyrchol i'r bysniadau oherwydd mae'n amlŷ, oherwydd rwy'n fyddafod a'r gweithio of experts and some great thinkers in the room to help us think about how we can have real tangible actions to make progress on ensuring healthy outcomes for employees, employers and indeed the economy. I'd like to introduce my esteem panel who be joining me today to unpack some of these conversations. Ivan Ivanov, Head of Occupational and Workplace Health at the World Health Organization, Frederica Kerr, Senior VP of Global Obesity Unit at Norvernordisk, Alexandra Agatswaska, Chief Executive Officer at PZU Life and Alex Brill, Senior Fellow of the American Enterprise Institute. Thank you all for joining me here today, looking forward to a lively discussion. Before we get started on today's discussion, I just wanted to ground the conversations we're going to have in a few facts around global health and the impact that it's having on our businesses and our economies. As I mentioned at the start, chronic conditions, both physical and mental, are having a relentless impact on our businesses. Non-communical diseases, cancer, diabetes are responsible now for a staggering 74% of global deaths. Currently, the incident and the likelihood of cancer risks is now sitting at 50%, and one in six adults globally are experiencing mental health conditions. And as we've all known the last few years haven't been kind to us, recent statistics also show that one in two individuals feel exhausted on any given day within the workplace. The global health crisis has certainly risen up the importance list for all of our stakeholders. One of the opportunities that I have at Mercer is to conduct our global talent trend study every year, and over the last five years one of the trends I've been noting has been the importance of delivering on health and wellbeing for the C-suite. CEOs are now more vocal about the importance of ensuring workplace health, and in a recent study by Mercer Marsh Benefits, nine out of ten CHROs and chief risk officers said the health of their workforce is going to have a profound impact this year on their productivity. But it's not just stakeholders at the top of the house that are concerned about workforce health. The generation that is coming into our workplace is also increasingly concerned. Recent research by Oliver Wyman looking at GenZ trends found that not only are they more likely to report feeling at stress and burnout in the workplace, but one in two of them already say that they have a mental health condition and that reporting is double any other population than we've had in our midst before. So let's turn maybe to the economic impact. At the end of last year medical insurers were already beginning to see a spike of claims for later illnesses coming through their books. Estimates of the impact on the global economy of anxiety and depression are currently sitting at a trillion year on year out. Add to that the ageing workforce, the new work models that we are all trialling at the current time and have yet to see the impact on our health and wellbeing, and the fact that there are swathes of the population globally that either don't have access to healthcare or can't afford their healthcare. This is a pandemic that we all need to be addressing. But there is of course some bright spots that I think we can look for as we start to look at actions today. Over the last couple of years we've seen an unprecedented acceleration of data, insights and technology. We're now sitting on data that can nudge us towards more healthy work habits or indeed give us feedback on how our work patterns are impacting our stress. I'm actually in a biostressed trial today. Amazing timing of course. Secondly we've also now got insights on which of those interventions that we are trialling in our organisations have a positive impact on future health. And does that look different for different work populations? And finally with the advent of telemedicine and wellbeing apps we've got an unprecedented opportunity to really scale the applications that we put in the hands of our people so that they can diagnose early and get early access to the care and health professionals that they need. Huge opportunities, incredible challenges, but I think one thing is clear. If we want to accelerate progress in this space we do need new thinking, we need new partnerships. And I was wondering maybe to kick us off today Ivan we can come to you as a global workforce and occupational health professional you are privileged to see a lot of different companies response to workplace health and I'm particularly interested in what are some of the trends that you're seeing and is there anything else that we need to turn the volume up if we're going to impact some of those statistics I kicked off the session with? Okay, thank you. Thank you Kate. Good afternoon everybody, a pleasure to be with you. Very interesting question. I've been in this business of occupational health for quite some time almost all my career and I have seen changes from the very basic safety where the companies were safety first, they wear helmets, belts, shoes, learn how to use machines, yes, to, well, currently even some companies started talking about zero injuries. But then there was several years ago there was more talk about safety and health or even to the extent some people started talking about health and safety because injuries decreased, but the health impacts have increased and the working conditions are still killing more than too many people a year, so apart from the injuries, so it is enormous concern. And then very recently when we figured out how a pandemic can change our life overnight, we have to rush and work in isolation and being lonely and being unhappy. Now with the reopening there is more discussion about adding the aspect of well-being at work, so with this health safety and well-being, well-being at work, how work can make people happier and what is the role of health which by definition is a state of complete physical, mental and social well-being and not only the absence of disease or infirmity, how this can be promoted at that workplace and knowing the tremendous impact of a pandemic on businesses where they were closed or severely disrupted and the impact on employees in terms of both infections but also mental health, domestic violence, other issues, the so-called COVID-15, which is gaining 15 pounds during the lockdown. My director general when I told him I had COVID-15, Dr Tedruch, he said, oh you had it, what is COVID-15? So these are the discussions that currently happen in the business world and we also see a lot of attention to how companies can become more resilient to any kind of threats like that that can happen in the future. It's not the last pandemic, there might be others and we also experience it with climate change, we experience the heat waves, extreme weather events, other disruptions that also require building a more resilient corporate policies about how companies can be prepared and respond to these challenges. So this is what we see from safety to safety, health, well-being and resilience. This is where we are working now with the global community to develop a framework for healthy, safe and resilient workplaces for all, bearing also in mind the equity dimension and inclusion. I might come back to your framework around resilience later because I think it's very relevant to the conversation that we're going to be having but you know we have been on a journey and the definition of health and safety has been ever expanding so the importance of sharing the pilots and the insights that we have I think is absolutely critical and I know that you have been doing some interesting pilots internally looking at what can lead to different health outcomes. I wonder if you wouldn't mind adding some of your insights that might be useful for us to build on. Thank you for having me here and good afternoon. As an insurer I believe that we are talking with our business partners, B2B clients and their employees in the same way as we see our employees and we treat our employees the same way as our clients one. For example we give them some kind of well-being is maybe the best word for the Polish version of this program. Well-being webinars, trainings etc etc but also we encourage our managers and give them a lot of support because they have the most stress as we research this in our companies but also I believe that interest should be the partners for the B2B clients to make like support for their strategies, employee strategies because we understand this and we not only ensure their lives or health or pension offer the pension products etc but also we give support like giving the knowledge, awareness of healthcare maybe not healthcare but taking care of employees and I believe that the healthy employee is real capital for us for this whole society because insurers and their clients have the huge impact on the whole societies and we all know that the society wean when there is not only awareness but it comes from the awareness so if awareness will be put there societies will benefit this, families will benefit this, Indian insurance also benefit this but also the companies that employ people so I believe that we can do a lot of things and what we researched we made a lot of big research on prevention and we had to do something about prevention and that was the whole idea but it turns out people knows a lot about prevention they has enormous knowledge about that they know what to do they know what is harmful etc etc but they don't do anything about that and this is the problem because the prescription for being health is overwhelming and people don't believe in the end that they have real huge impact on their lives they expect the governments do something or public healthcare system or my private healthcare system etc everyone but not me so what we do we give them or try to give them the power that you really are responsible for yourself and for your families etc but you need to do it step by step so I think that this is really important not to only talk about this but to engage people and try to explain that this is not so scary this is not so overwhelming maybe it is in the in the beginning because when you see that you have to eat this not eating this start to move yourself no I don't know go through the grass with a barefoot etc etc it's a lot of things however it is possible but not maybe everything in the same time well you brought up quite a lot of points that I think we'll unpack in a moment I definitely will come to Alex later around who's responsible and what sits with employers individuals and companies but you mentioned there from your research that managers are one of the ones that we really need to put particular focus on and I think that's interesting because in so many of the sessions of the last two days the added complexity of the manager role has come into question so I think looking after their stress very much sits with that dialogue but your comments there around we've got to cut through the noise and tailor it to individuals so that it doesn't feel overwhelming I think is absolutely on point and Frederick it probably ties very nicely into some of the experiments that you've been doing specifically looking at workplace health I know Novonautics obviously leads on many studies looking at diabetes in particular and I'd be curious given some of the comments about lifestyle and and obviously the COVID-15 that I've been brought up why is it so important to be putting focus on health and well-being and diet in particular well first of all thanks for having me and thanks for putting this very very important topic on the agenda so what you did not mention was the fact that obesity is a very serious and chronic and progressive disease that is impacting not only the individual living with obesity but also society in general and therefore I think the topic around obesity is one that fits nicely into a meeting like this because it's also something that concerns us as an employer and if you allow me just to unfold it a bit talking about individual society and then our role as as employers those people that are living with obesity are impacted by the obesity not only mentally but also physically mentally because they have often been living with the disease for many many years living with stigma living with people having mis perceptions about what it is and and what it is not and a physical impact that is also very evident it's it's often what we say is the first thing you see but the last thing you talk about and having obesity is significantly impacting your physical well-being so the individual itself are severely impacted and if I then tell you that there are 700 million people living with obesity there's going to be a staggering more than one billion in 2030 if I tell you that the second leading course of cancer is due to obesity the first one is smoking if I tell you that 80% of those cases that are getting type 2 diabetes are often rooted in obesity you hopefully get a sense that isn't a big individual problem as for us as a society the follow-on consequences are evident so just a staggering number of people that who have obesity it impacts our economies it impacts everything by 2050 it is assumed that the GDP of the OECD countries will be reduced by 3% and the WHO and UN and other leading organization are urging us as societies to take action we need a holistic way of looking at obesity and we need to address the problem otherwise it's gonna gonna have further negative consequences on individual society that leaves us with us as employer because the situation is the individual cannot solve it themselves society will not be able to either giving the big numbers therefore I do fundamentally believe that we as employers have an obligation a role of responsibility to also engage in a dialogue and action towards those that are working for us with us when they do suffer from obesity so I think we all have a role to play as individual society but also in the context of this dialogue also as employers to really recognise it and do something about it. Frederick I think you've teed up very nicely the the chronic conditions that we are now facing and also why physical health is so important for us to be looking at in the workplace and the employer's responsibility what I might do is come across to Ivan and maybe talk about mental health and then maybe we'll come to you Alex just on the public-private partnership question. I know that you recently have been doing some research into what does drive changes in different organisations with regard to mental health. I think a recent study of US workers found that 76% has mental health symptoms at any one time and 84% of them cited their workplace as a major determinant of those mental health symptoms. I know the World Health Organization has recently rolled out some new guidance on mental health training. I wonder if you can give us some of the cliff notes of that guidance and any insights that we could be applying back in the workplace. Right well the addressing mental health at the workplace is not only important but provides a lot of opportunities as you said many of those who suffer from mental conditions relate them somehow to the workplace. There are the so-called psychosocial risk factors at the workplace that rise from the content of work, the way the work is organised, the interpersonal relations and other factors that clearly cause anxiety, depression, burnout, occupational burnout is quite serious also condition that that we observe in the workforce. So it is possible to assess, discover these risk factors, prevent them, remove them because the treatment, one burnout requires at least three months clinical treatment, about one year sickness leave and it is a disaster. So it is what we recommend and we shoot evidence-based guidelines that to address organizational interventions, to prevent and remove occupational risks, control them, to train managers in mental health and understanding if something is getting wrong with the employees but also to foresee if they are assigning tasks what could happen. So it is about first level prevention and provide also first mental health support, train workers also not to be overly ambitious, empower them to say no sometimes because they suffer burnout because they overly motivated sometimes and stretch themselves and of course allow people with mental conditions to have access to work and to have to have support. So these are the guidelines and just to conclude I want to say that there is one old Latin saying mensane incorporesano which is healthy mind in healthy body. So they are linked mental health and cold back pain also problems with depression and anxiety and stress and cold back problem. So they are linked so by improving also physical health we improve also mental health, by improving mental health we improve also physical health and ultimately we would like to reach well-being not the state of Murwana but a well-being, a level of happiness at the workplace so we produce happiness not only value for the shareholders. Pretty interesting to hear your comments there about employees responsibility and employers responsibility and certainly looking at things such as workloads as drivers of burnout which has been stealing a lot of the headlines. I think all three of the speakers have talked about what is employees responsibilities, what's employers responsibilities and I wonder Alex if we can come to you you know solving some of these challenges that we've been flagging is going to be pretty tough for employers on their own. Where do you see the opportunities for public private partnership and maybe if we are an employer how can we be part of that dialogue? Sure thank you. First I'll just say that Ivan you taught me two expressions one was COVID-15 the other was overly motivated workers which is something that the American workforce is like less connected to perhaps. I think that there's that as we've talked about the depth and breadth of this challenge I think it really illustrates the importance of thinking not only about the worker employer framework but also bringing in societal and government roles because we're talking about both physical and mental challenges we're talking about challenges that exist both in the near term and in the long term so issues say around safety or absenteeism which are really near term challenges where the return or the incentives for the worker for the employer are very present and obvious. We're also talking about some health issues that have consequences over much longer periods of time so you talked about rising cancer rates and things that have consequences across a long time horizon like obesity which affects us in the moment but also elevates our risk for other diseases diseases that may occur when we're no longer employed or we're no longer at the current employer and so in broad respect the incentives of the worker and the employer are broadly aligned I mean the worker wants to be healthy and the employer wants a healthy worker wants someone who's not absent from work want someone who can concentrate who can focus who can be mobile who's not suffering from anxiety or depression the worker generally wants that for himself or herself as well and we're having this failure right we're obviously having a failure in the obesity world and so the question really is we're discussing what role can the employers play in engaging in this and I think that there are opportunities but I think that there's really a continuum where there is going to be some role for what do you refer to as public private partnership or some role of government to be involved in recognizing particularly to the extent that the government is picking up the health care costs for those workers when they're no longer workers but actually retirees and obviously in some countries they're picking up those health care costs throughout the workers lives. The issue is and I think this also comes back to something that Ivan was just alluding to is the the issues around evidence-based interventions right and so we can all think about the types of interventions that we think would be helpful you know we should all take the stairs not the elevator we should all you know have the diet that that's recommended to us and yet we don't and so one of the challenges for the employers I think is identifying not the interventions but those interventions with the highest return right the highest probability of success at the lowest cost and I think that there's a role here both for government and non-governmental organizations to be developing guidelines and suggestions and to collect data on which of those evidence that which of those interventions all of which makes sense to us healthy diet exercise those sorts of things but which where we fail how can we change those and I think that ultimately the opportunity is is doesn't rest in any single in any single place it's not the responsibility it won't we won't be successful if we put the responsibility entirely on the individual we know that as we look at the health of our workforce today I don't think we'll be successful if we expect it to be only between the worker and his or her current employer ultimately we're going to need multiple nudges multiple types of of frameworks and that's where the the the government interventions come in in the United States I would just say where most workers have employer provided health insurance that suggests to me that there might be more opportunities for for us based employers to be more engaged in this opportunity those help employer provided benefits are tax subsidized so the government you know we feel like it's not a government provided health benefit because the government subsidized health benefit and so issues around those benefit designs and those tax policy designs might offer opportunities to for employers to be further incentivized to pursue those evidence-based strategies Alex I might stay with you and continue the conversation around evidence-based strategies because investments for these interventions and the pilots which gives us the insights of course mean that we need to continue the focus on health and well being a recent study that's just conducted by CEOs and CFOs said as we face a deepening economic downturn this will be one area that will be looked to be cut and I think given your position sort of at the nexus of business and the future of the economy I wonder what advice you might have for how we can make sure that that business case for building organizational resilience is there yeah so first I would just say that that the that the result you suggested doesn't surprise me that in in in a moment where firms have to find ways to reduce their spending they're looking at what what they might consider or what some in in organization have I considered discretionary spending right and so we know that it's very difficult for example to reduce wages right we can't just reduce your wage we have what economists call wages are sticky they go up but they don't go down not in nominal terms very easily the other inputs in operating a business are also generally given right we can't just decide what the cost will be of our inputs so I think to the extent that these that these costs are viewed as discretionary costs that they are more pliable and therefore more at risk for going away when budgets get constrained we see this in retirement security where you know pension matches are more likely to be dialed down when when they when there's a recession or when businesses are under more financial practice I think the the the change that needs to occur is for you know employers to take the longer view on these expenses to recognize that a if you turn on and turn off these investments over a worker's life you're not going to get the return that you would expect then if you had a durable policy that was encouraging the types of good behaviors that were that we're hoping for I know in a moment we are going to go to some questions from the audience so I thought I'd give you a five minute warning but before we do I did want to bring up the good work framework because I think a lot of what you have been sharing today really does illustrate why health and well-being is a silent pandemic that we've all got to attend to if we want to deliver on good work and a decent working condition for everyone in our workforces and Frederick I might come to you because I know that you are a fella good work alliance member part of the good work framework we can see on the board here is encouraging leading organizations to sit to set public commitments in a number of the areas that you can see in that as you just see number three is delivering on health and well-being and and Frederick I know that Norfolk notice is now committed to a 10 percent annual improvement in employees reporting stress symptoms and a five percent annual improvement in employees reporting on work related pain this year hot off the press I know that you've just set them so thank you so much for for making those commitments and we look forward to seeing how you deliver on them but I know a lot of the commitments and the public statements you make particularly around your welfare strategies come from the pilots and the studies that you do and I wonder if you can share some insights from current pilots that you have ongoing at the moment and the impact they're having on health and well-being yeah I'll be happy to so so yes we are we are proud for signing up to this initiative the company I represent is a 100 year old company approaching 60 000 employees and and we are a pharmaceutical based innovation company so so health is very dear to our heart many initiatives have been done over the years in terms of physical exercise healthy food and other things that were mentioned here the latest one we have undertaken is to help those some of those of our employees that are suffering from obesity so we have invited 100 of our colleagues and their families into a program where we support them with different initiatives that that be access to to a medical doctor let that be access to motivational system as well as treatment options that are available in in society and it is with the intent of of taking these people seriously as I spoke to before but also the intent of hopefully proving is yet to be seen but hopefully proving that running this exercise do not only improve the health of those individuals that are in there but also have a productivity gain for us as a company so we're trying to merge the individual need with the company need and this is one of the initiatives we have undertaken and what we're doing with it is is try to promote that in public private partnerships so we have what is called a Danish lighthouse project where we together with the authorities and other big companies in Denmark are trying to promote this way of doing a public private partnership enhancing the health of our employees fantastic really interesting that I've recently just read a study health on demand study that talked about what employees really wanted and number one was actually access to medical advice and any time of day and then secondly well-being apps and tips and suggestions really interesting and great to also hear about the public private partnership and I will go to some questions from the floor if you want to put up your hand if you've got a question for any of our panellists and also who you might be directing them to we would love to hear right we've got three straight away well thank you excellent insights I'm Anjuli Bagra from Mayo Clinic USA my question is to to you regarding the happy place that you were talking about and how to support the workforce with an environment that is fulfilling when it comes to work and not super stressful um my clinical works I'm a doctor is around resilience and stress management I actually see patients and offer stress management consults and I would say the number one reason why men in the United States are stressed is work related stress having said that if the solutions are put into um you know the victims like the person it just seems very counterintuitive because I teach resilience and it is very hard to talk about resilience with someone who's burnt out because of systemic issues what I also see in my leadership roles is there is buy-in from the top the leadership is very interested in prioritizing this however there's a frozen middle you know when it comes to implementing this ton of data Mayo Clinic does a lot of well-being research and we know where the problems are and I worry that a lot of our efforts are into creating more data creating more evidence and we are in a state of what I would say analysis paralysis like there's so much that we know that we don't have enough energy left to implement but I love what you said about managers because that's where the frozen middle is so I'm wondering if there is anything that at a broad level you found helpful because to your point we've launched apps within our organization we advise other organizations but there are a lot of issues with you know putting it on the people who are experiencing the burnout and the depression so anything that you could share I would love your thoughts right well there is a lot of talk now about corporate culture how corporate become cultures of nurturing health and well-being instead of a harm in it and a corporate culture is not only statements of the CEO or the board but its policies that are applied consistently and that are applied also to the human resource management sometimes I call it inhumane resource management that that really make a difference you we cannot treat people with cognitive behavioral therapy antidepressant hospitals and clinical care and to return them to the same work environment that made them sick this is absolutely ineffective and a waste and I think when we are looking at stress and burnout the load of those additional interventions if they're not demonstrating improving health and well-being I think always has to be into question it's another question and I think we probably have room for one more over there afterwards well thank you all for the the wonderful comments there's something poetic about putting that health and well-being panel right before the cocktail you know as I've been thinking about the last two days and especially the data and the jobs report talking about essentially the rise of the gig economy and fundamentally changing the type of jobs that employers will be needing to access in the future I'm curious your perspectives on what that means for this topic because I would imagine that as we move into more kind of contract off balance sheet labor that has hired essentially turnover it might change the calculus of employers think about from an investment perspective on what's really put into prevention what to put into some of the longer term issues that we know ultimately drive kind of cost affordability and equity outcomes who would like to talk about Alex yes others may have comments too but I think it's a it's an important dynamic to think about and I think it pulls and pushes in different directions certainly at return it reduces um some of the incentives for the employers to be making these investments if the workers aren't even their own workers right I mean it's the mechanics of doing that become challenging and the incentives for doing that become challenging um I would also say on the on the other hand to the extent that we have a more flexible and dynamic labor market where workers can more easily opt into the work that they want to have that may be good for them that may be good for their mental health that may be good for their well-being to the extent that we have a more flexible labor market where where people can provide labor you know when they choose to the quantity in the quantities that are that are optimal for them that may be a way for the individual to be enhancing their own well-being yes I think that in this kind of world of new working we should try to educate people that will be workers or ourselves even to have new skills to manage ourselves and I don't believe that we have work-life balance still we don't and I believe that a lot of us will say that however we don't know how to manage it and we mainly not maybe not everyone but mainly people watch they or look at their lives like vertically what is more important what is greatest priority and I said I say that we should look horizontally on our lives on our day-to-day life and see different priorities but not everything in the same time so I believe that education in this kind of skills is really crucial here and I think so right that through these last couple of years everybody has re-evaluated their priorities and looking at their lives through a new lens yeah I just want to comment Frederick let's also make sure as companies that we we don't make a self-fulfilling prophecy going downwards still so we cut it off and then people leave earlier I actually would like to take the channels what is it that would make them stay longer with us as employers and that could be to keep the the healthy initiatives that we are pledging people to do we are coming into the last few minutes of the course so maybe we can have your question and then we can actually feed it into our final responses if that's okay please CEO of the World Obesity Federation in London and we're the main partner to WHO on Obesity and a fantastic panel thank you so much I was looking to sort of the the incorporation of obesity into the WEF strategy and thinking you know we with with support from NOVO had have launched over the past three years a methodology for assessing impact of obesity and business as usual in action on obesity as a percentage of GDP and it's currently around 2% globally and we'll we'll be going up to beyond 3% in the next step sort of 12 or so years how do we how do we build that that case into the the employer work the good work strategy so that it becomes understood as an investment not a cost and so that we can address the the fact that in fact more than half of all people in the world will have overweight or obesity by 2035 thanks well my final question was to say if there's only one thing we can do for those of us in the room what would it be Frederick I think this is home ground for you so why don't we kick off with your response to that and you can fold in the response to the question question into it I think what we need is to make evidence-based decisions so the more data we get on the impact of obesity and then the initiatives we try to to to help people with obesity live a better life let that be including also impact on productivity and other measures then it becomes a self-fulfilling positive spiral thank you Frederick Alexander thank you I believe that employers should for for sure make the obesity not the stereotype that it is now but on the other hand it's not only saying about that that this is problem on it is but also give the instruction what to do not only talk about testimonials Ivan one piece of advice for you for those in the room well I would say is this to connect personal health and well-being with corporate health and well-being make corporations healthier and equal well-being and health and well-being of a corporation also with its financial success that's that's the capital health is capital I love that Alex I think well these issues are broader than just the question of obesity I will touch on the question of obesity also um uh and say that the I think that it's important to elevate the relationship between obesity and a host of other well-known diseases and concerns right which which folks in the in that space know well folks outside of that space I think don't appreciate fully and so we think of it as a cosmetic issue when we really we're talking about higher risks of cancer and diabetes and other and other concerns right making those connections more well appreciated understood is a way to to bring in both the government as a concern because they're the payer at the end of the day as well as connecting it to to other factors that are important for employers like absenteeism and things like that well thank you for all of the panel today for discussing what it is a very diverse range of topics from stress and burnout through to chronic diseases mental health um and how do we respond from everything from new digital abs evidence-based pilots and insights and also how we can make sure that it is inclusive the health and well-being strategies that we have and they do include those that might be moving into the contingent population or new work models that we're now investigating it's been a fantastic conversation I think we will continue it into the next session I do have a couple of announcements though before you do run out the door if you want to stay connected to this conversation and want to add your voice to the dialogue there are two pathways for engagement here at the world economic forum one is the new vision for workplace health which was created specifically to share learnings around one of the strategies that can strengthen health and well-being at work and as you saw up on the backdrop earlier the good work alliance which has a focus for devising comprehensive people strategies that can positively deliver on that inclusive equitable and healthy future for all of us please do reach out and join in thank you all for your engagement on your topic panellists thank you for sharing your wisdom and I hope you all enjoy the rest of the sessions


Well, hello from the National Archives Public Programs and Education team. My name is Missy McNatt, and I'm an Education Specialist in Washington, D.C. And welcome to the National Archives Comes Alive Young Learners Program. You can learn more about our programs on the National Archives website, archives.gov, your attendant event, and on the National Archives Facebook page. This morning we meet Rosa Parks, portrayed by Marty Goble, actor, director, and educator. Rosa Parks is recognized as the mother of the modern civil rights movement in the United States, and she propelled the movement forward when she refused to give her seat up on a bus to a white man on December 5, 1955. In the holdings of the National Archives are numerous records related to Rosa Parks. On this next slide, we see the fingerprint card from Rosa Parks when she was arrested. And on the next slide is a photograph of Rosa Parks when she was awarded the Congressional Gold Medal in 1999. And both of these documents can be found in docsteach.org. And the activity, the featured activity for today's program is based on a diagram of the bus showing where Rosa Parks sat. And it is part of a federal district court case record. And we will share this slide again at the end of the program. At the end of Rosa Parks' presentation, we will have a question and answer session with her. So please write your questions in the YouTube chat box. We have a National Archives staff member who is monitoring it. And let us know where you're watching from this morning. This program is brought to you by the National Archives Public Programs and Education team and the National Archives Foundation. And now it is my great pleasure to introduce to you the First Lady of Civil Rights, Rosa Parks. Thank you for joining me here today at Mount Zion AME Church. I was asked to come and speak to you members of the community and share a bit about the events of last night, December 5, 1955. My name, as you have just heard, is Rosa Louise McCulley Parks. Last night, I was arrested for peacefully protesting the segregation laws in Montgomery, Alabama. For simply refusing to give up my seat to a white passenger on the bus, I was arrested. I went to the police station, booked for breaking the law and became inmate number 7053. All last night, as I waited in my jail cell, I reflected on yesterday's events, wondering how I got here and wondering what caused the fact of my arrest would take me and others who see the unfairness of how we as African Americans have been treated in the United States. For my whole life, I have lived under the Jim Crow laws. These laws are state and local laws that enforce racial segregation in the South. Now other areas in the country are affected as well, but in a much less formal manner than we have here in Alabama. You may be familiar with the term separate but equal. This means that no matter the facility schools, for example, those facilities are supposed to be separate from whites but equal in their function. Our facilities have been consistently inferior and underfunded in comparison to facilities for white Americans. Sometimes there are simply no facilities at all. Jim Crow institutionalized economic, educational and social disadvantages and made African American second class citizens in the very country we helped to build. This was the Alabama I was born into. I thought a great deal about my childhood over the long night. I was born in Tuskegee, Alabama on February 4th, 1913 to my mother, Leona, a teacher, and to my father, James, a carpenter. I grew up on a farm with my maternal grandparents, my mother, and my younger brother, Sylvester. We are all proud members of AME or the African Methodist Episcopal Church. I attended school in rural Alabama until I was 11 years old but before that my mother had taught me a great deal about sowing and I had become a highly skilled quilter while I even made my first quilt all by myself at the age of six. I remember my grandmother telling me what a beautiful job I had done and she also reminded me that though I had the skills and tools to make the quilt alone, how much greater the quilt would have been had many hands contributed to its process. As a student at the Industrial School for Girls I learned much more in my academic classes and vocational courses. I liked school and I did very well until I had to drop out just before finishing high school to care for my mother and then later my grandmother as they became ill. But sitting beside my grandmother, sitting by her bed and listening to her stories I learned a great deal about her life as a slave child. She was born a slave, my grandfather too, and the horrific stories that she shared with me made me realize that even though slavery had ended the conditions of black people had changed very little. You can change the law but it is much more difficult to change hearts. Both my mother and grandmother believed in freedom and equality. It's not what they did necessarily but the way they talked they saw as I did that Alabama was a white supremacist ruled state and every black person's life was affected day to day by the existence of this white supremacy. Why I can even recall going to elementary school watching the white children take the school bus to their new school building while we walked to our broke and dilapidated one room schoolhouse. To me that was a way of life. We had no choice but to accept what was custom. Watching these buses rush by while I walked to school was one of the first ways that I realized there was a black world and there was a white world. And even though I can recount early memories of the kindness of white strangers I could not ignore the racism in my society. One time when the Klu Klux Klan marched down the street in front of my house my grandfather stood on the porch guarding the house with a shotgun. The school I went to Montgomery Industrial School for Girls was burned down twice as far back as I can remember. I remember thinking in terms that let me know it was unfair to accept this kind of mistreatment without some form of resistance. It wouldn't take many years for me to put these thoughts into practice. In 1932 I married my husband Raymond Parks who was a barber and he encouraged me to return to school and get my high school diploma. Now at that time less than 7% of African-Americans even had their high school diploma. Raymond was a member of the National Association for the Advancement of Color People or the NAACP which at the time was collecting money to support the fence of the Scotsboro boys a group of black men imprisoned after being falsely accused of hurting white women. You see founded in 1909 the NAACP helped to lead a sustained public protest and legal assault on Jim Crow and the so-called separate but equal doctrine. In 10 years time around 1943 I would become active in the civil rights movement and join the Montgomery chapter of the NAACP where I was elected secretary. In my position I was part of many campaigns launched to ensure equal treatment of African-Americans and enjoyed my work very very much. For those of you who don't know the civil rights movement at its roots is a political movement that began just last year in 1954. This political movement seeks to abolish Jim Crow laws, diminish discrimination if not abolish it all together and also to work towards the disenfranchisement of many peoples disenfranchisement means the removal of the right to vote. Our aim is to accomplish these goals through non-violence and civil disobedience so that we may secure new protections in the federal law for the civil rights of all Americans. This means women too. My husband and I, Raymond, have also been members of the League of Women Voters since the 1940s. In 1944 I took a job at Maxwell Air Force Base which, even though the base was located in Alabama, did not permit racial segregation because it was on federal property. We rode the bus trolley together to our locations on site, black and white. I could hardly imagine such a thing until I saw it with my own eyes. I did not stay at the job for long but you could easily say that my time at Maxwell opened my eyes to what things could be for African-Americans. I went later to work for Clifford and Virginia Der, a politically liberal white couple who became my friends. In fact it was Clifford who posted my bail this morning so that I may be released from jail to await trial and speak with you today. I thank Clifford for his friendship and his work towards equality for all American citizens. Yesterday it had only been four days since I attended a meeting at Dexter Avenue Baptist Church to discuss what actions we would take to protest the murders of Emmett Till and activists George W. Lee and Lamar Smith. I guess you could say I had a lot on my mind when I got on that bus after my work as a seamstress. I had boarded the Cleveland Avenue bus at around six o'clock. I paid my fare and I took my seat in the first row of the back seats directly behind the tin seats reserved for white passengers. As the bus traveled along it began to fill up. I was in the colored section but when the bus reached the third stop several more white passengers boarded soon there were no more seats in the white section of that bus. The bus driver James F. Blake demanded that myself and the three other African Americans give up our seats in the colored section in the middle of the bus. He even went as far as to remove the sign that said colored section and move it further back on the bus. When he waved his hand and ordered us up out of our seats I felt a wave of determination cover my whole body just like one of those quilts I used to make as a girl. The driver said y'all better make yourselves light and give up those seats. The others moved. I did not. I could not.  I said I don't think I should have to stand up. Blake said if you don't stand up I'm going to have to call the police. I said you may do that. I was not angry. My feet did not hurt. I did not plan it. I was tired. Not physically tired. Tired of giving in. I was 42 and I had spent my whole life giving in. I was determined to take this opportunity to say I didn't want to be treated this way. I did not plan on getting arrested. I had plenty to do without ending up in jail. But when I had to face the decision to either give up my seat or to stand up for my rights I did not hesitate to do so. Because I felt we as Americans had endured too much for too long. For African Americans, the more we gave in, the more we complied with this kind of treatment, it made our plight in life worse. And I was bothered that we as people had taken so long to make this type of protest. When the policeman came to arrest me, I asked him, why do you push us around? I remember him saying, I don't know, but the law is the law and you are under arrest. I knew that it was the last time that I would ever ride in humiliation of this kind. Last night I was charged with the violation of chapter 6, section 11, segregation law of the Montgomery City Code. But I had not been the first. There was Bayard Rustin in 1942. Irene Morgan in 1946. Lily May Bradford in 1951. And Sarah Louise Keyes in 1952. But for some reason the time was right for the African American citizens of Montgomery to rally together and protest together as one. Joanne Robinson in Alabama State College professor state of all night mimeographing over 35,000 handbills announcing the bus boycott. They have not been handed out yet, but I have one here. It says, we are asking every Negro to stay off the buses on Monday in protest of the arrest and upcoming trial. You can afford to stay out of school for one day. If you work, take a cab or walk. But please, children and grownups, don't ride the bus at all on Monday and until our issues are resolved. In just a little under 24 hours, we had begun what we have decided to call the Montgomery bus boycott. I am told that the Reverend Dr. Martin Luther King is to join us in a few days. I have met him before when he came to an NAAC meeting. As a guest speaker, I was secretary. I was impressed not only with his leadership, but the delivery of his message that evening. His attitude to help the community through the church just might be what we need as African Americans to make and see some long lasting change. Word has gotten to me from Dr. King. He thanked me for my strength and asked me to make sure that I know that I will forever play an important role in raising international awareness to the plight of the African American in the United States. Dr. King said, no one can truly ever understand what Ms. Parks did, unless we realize that eventually the cup of endurance will run over and the human person cries out, saying I can take it no longer today. The day after my arrest marks the beginning of change. I can feel it just as surely as I can feel the unfairness visited on the African Americans of this country. I am told that leaders of the African American community consider me an ideal plaintiff for a test case to battle the city and the state segregation laws because of my calm demeanor and excellent reputation. I have no idea how this trial is going to resolve itself, but I do know this. If the African American citizens of Montgomery, Alabama can peacefully protest the Montgomery bus system by not riding the bus for a sustained amount of time, we can send a message loud and clear that we will no longer sit quietly by while we are abused and mistreated. Oh, I have so many hopes and dreams for myself and my people. I hope to see the desegregation of schools in my lifetime. Black children and white children deserve the same quality of education and by not teaching African American children the same skills as white children, we as a nation are creating generations of citizens that are not capable of contributing to a democratic society in a positive way. I hope one day to look at the failing welfare system, job discrimination and fair housing. I dream one day of having a platform that will allow me to visit schools, hospitals, senior citizen facilities and other community meetings to discuss social concerns and activism. I dream one day of meeting a president of the United States and for that president to recognize me as a member of our shared community who has only ever sought to have the same rights and privileges as her white neighbors. I am tired in my body and in my soul. I have had a sleepless night thinking about all of the events that brought me here to speak to you today. Yes, I thought of my rest yesterday evening due to my civil disobedience, but I also thought of my childhood, my marriage, my career, the friends I have made. And I have concluded that if anyone feels as though they have the right idea about how to correct a wrong, they should stay with it. And remember, sometimes the power you have is dependent on the people around you. As individuals, I believe it is our duty to rid ourselves of any prejudice inside us and to always be concerned with what you can do to help others. Today, in this December, in the year of 1955, I find that our world is far from perfect. Maybe it never will be perfect. But just like the quilts that I used to make as a child were put together piece by piece with many hands, I pray that my actions on that bus last night will encourage others in joining me in the making of the quilt that can offer all American citizens the warmth of freedom, equality, and justice for all. Before we end this evening, I would like to give a special thanks to the Women's Political Council, who have been the first organized group to endorse the boycott. We thank them so much. I would like to encourage everyone to attend and get information about the Highlander Folk School where I was trained in social justice and activism. Following this short question and answer period, I invite you to join us in the Fellowship Hall for cookies and coffee. My name is Rosa Louise McCulloch-Parks, and yesterday the seeds of change were planted. Thank you. Well, thank you, Mrs. Parks, that just learned so much from how you explain things happened. And actually, a question. You mentioned a number of people who also through the years had been arrested for civil disobedience. Did their cases not go to trial? Do you know what happened with them? And as you mentioned, you were seen as someone who was perfect to take this case to court. But just wondering if you have any information about those other people who also were arrested. They were all charged with the offense of civil disobedience, but they were not used as a test case to push forward our agenda to rid the state of the segregation laws. For multiple reasons, my case seemed to be perfect, my involvement with the NAACP, my marriage to Raymond, and also my involvement with the church and my calm demeanor. I did not know any of those previous individuals, but I gather it would be very difficult in this type of situation to keep calm, which is my natural personality. And then you also mentioned that you joined the NAACP in the 1940s, but your husband had been a member since you were married in the 30s. And was your work with the federal government, was that part of what you saw there and how things could be different? Was that part of your reason for deciding to join the organization? I was based in the people that came through the church involved in the NAACP, but you will recall that at the beginning of my marriage, I was finishing my schooling. And though I continued to work alongside Raymond in an informal way, particularly with the youth of the NAACP, I did not formally join the organization until the 40s, as the secretary is. Okay. And then you've talked about your calm demeanor and your attitude has made such a difference throughout and that it was a strength. And you tell why that calmness and reserve was important in the protest and helping to fight and bring about changes, fight for civil rights and to bring about the changes. And I guess even looking forward, some of the things that you did to make a difference. You know, Dr. King was very clear about his belief that we must respond with determination but nonviolently. And I think that sometimes we forget that our voices can be used as a weapon that is not always good. By withstanding the sea of anger and abuse that came at me, my life was threatened for many years until I moved to Detroit, Michigan. By keeping that calm, I did not feed into this monster of anger and rage. It also allowed me to be not criticized as a woman who was not thinking clearly and was not aware of her path. And I think that sometimes it's nice to have such an element in any fight, the calm and the anger. And you also had mentioned that you had met Dr. King prior to the time that he came to actually work with the movement to protest the segregation in the buses and the transportation system. Did you continue to work with him through the years? I did continue to work with him through the years. He was a very, he is a very busy man. And at the time of my arrest, he wasn't even able to get to the church for several days, and then joined the process to continue the Montgomery bus boycott. I did meet with him several times after this arrest, and we stayed friends for many, many years until his death, for many years until his death. And then also just sometimes there's misinformation about your role in the bus boycott that's taught in schools and anything that you are aware of that you have heard that people have said about what happened, that you would want to clarify for us. The rumor has it that I was asked to remove myself from a front seat of the bus. This is not true. I was in the middle section. There were plenty of seats in the white section in front of me. And I actually did slide over to the window seat when I was asked to move by bus driver Blake. It was not until he asked me to give up my seat entirely that the problems arose. I did not plan this. I think many people that the rumor mill can be a quite a thing. And I think that there was some echoes in the street that this would have been a planned protest. It did not. And I was not tired. I just did not want to be treated in this manner. Now I had had some loose training with the Highland Folk School, as I said, where I was trained in social justice and activism. And I suppose you could say that was a loose plan, but I did not get on the bus that day looking to stir up any kind of trouble. And how long did it actually take to make that change? How long did the protest last when the African Americans did not ride the buses before it finally changed? And was that an economic issue when the bus companies finally said, you know, we need to change? Or did that come out of a, I know there was a federal district court case, did it come out of a court case, that change that happened? The change, I think, was twofold. The bus companies were losing a great deal of money. We as African Americans did not ride the bus for almost an entire year. Buses were sitting on the side of the roads. You could see some people on the buses, but very few. And one thing that must be mentioned, the boycott also involved liberal whites. They also did not choose to ride the bus during that time. So the laws were changed. We caused damage, financial damage to the bus companies over that just under a year time period. But also there were several court cases that were in play at the time to change the laws. But you know, Missy, as I said, just because you change the laws does not mean you change the hearts of people. And we still struggled for many years with the civil rights movement until we saw any real change. Okay. So here's, we are very, a class they're watching, so we are very diverse semi remote school in Marvel City, Oklahoma, and sixth and seventh grade study, class, social studies have the pleasure of being here today. So thank you. Thank you for watching. And then some from some students, we want to know if you see yourself as a hero as we do. And my students would like to know if you had children or were you and were you an only child? So I guess there are three questions in there. First one, do you see yourself as a hero? I do not. I just see myself as a woman who knows what she deserves in this life and how she must be treated as an American citizen and a world citizen. I am the oldest of two children. My younger brother is Sylvester and I have no children. You never had children. So do you think that if you had children that would have made a difference in your decision about some of the things that you did, would you have worried about the impact on them? You said your life was threatened for years. Many years. My life was threatened. I do think that that would have added a bit more caution on our mission. Definitely. Yeah. And I lost many jobs because of this. My husband continued to work at the base and they had to fire him because of the press that my arrest generated. So we not only had our lives threatened but our financial situation was often precarious and not a good environment for children. Yeah. Yes. Yeah. And did you have friends who weren't African Americans? So that's the first question. There are several questions in here. So we'll ask that one first. The doze and I had experienced kindness many times. Clifford Doze is one of my dearest friends. I worked as a housekeeper in his house and we became friends that way and he's actually the one that bailed me out of jail last night. But I had many friends. I think this is also a bit of misinformation that the civil rights movement was primarily run and participated in by African Americans. It was for African Americans but many of our white neighbors supported us either through speaking, financial donations, pamphlets and distributing things like that and indeed joining us in the in the Montgomery boycott. Yes. And then do you believe racism will ever end? It is my serious hope that it will. I think we all feel that way. And then this just one was a comment from myself and this is from Bobby Will. Thank you for what you do, Ms. Goh. Well, thank you. Thank you. Yes. And let's see. We would like to know, here's another question, your thoughts on the Tulsa race riots? My thoughts on the Tulsa race riots. When any riot occurs, it is an aftershock to a situation, not the cause of the situation. So when a riot happens, we must remember that though things get damaged and people get harmed, it is a collective response to conditions that happen prior to that riot. Do I encourage rioting, looting, destruction? No I do not. But I respect the emotions that lead to such a thing. And then of all the youth, were your dreams realized?  Did you feel like they actually happened? They did happen. The desegregation of schools did happen in my lifetime. Black children and white children in many situations, there's still work to be done, have been afforded the same educational process and offerings in education that every child deserves to have. I did meet a president and was awarded the Presidential Award by President Clinton. And I did see some movement in the housing projects and the care of senior citizens, particularly for African Americans. I did see many of the, all of the segregation laws formally removed from state record. It did take a little bit of time for marriages and such to be addressed. But eventually we have a place in this country where there's a lot of different opportunity for a lot of people that I did not have when I was growing up.  And I think we are getting close to the end and we, the last question that we always ask is, as Rosa Parks, what advice do you have for young people today? Or what advice would Rosa Parks give to young people today in 2022? In my very own words, when you see an opportunity, take it, especially if it can help you help others. That's great advice, absolutely. And helping others. Thank you so very, very much, Ms. Parks. And we wish you a wonderful rest of your day. Thank you, Missy. Thanks. And as I promised, we're going to see that slide again for our featured activity in DocsTeach, docsteach.org. I encourage you to check it out because you can look. We just heard a great deal about that bus and where she sat and what actually happened. So this is a great activity that looks at that diagram. And then tomorrow, we have a very special treat. If you are able to join us when we hear from Nicole Stott and astronauts, so changing times, you know, lots of differences here between our program today and tomorrow. But please join us at one o'clock tomorrow to hear from Nicole Stott. So that's a program tomorrow. You can check on our website, archives.gov, and find that YouTube link. And then finally, for all of us who love Girl Scout cookies, and I have seen those Girl Scouts out there with those cookies. And I was once, won many years ago, loved being a Girl Scout, sold those cookies. But anyway, so our March program is to learn about Juliette Gordon-Lowe who found at the Girl Scouts back in 1912. So if you can join us, please do Thursday, March 12th at 11 a.m. And thank you to everybody who joined us today and have a wonderful rest of your day.


In this presentation we will take a look at the sales journal for a service company. We'll use the sales journal in a manual system or a system we do by hand when we make sales. However it's a little bit more complicated than that because if sales journal really means sales that we make on account, meaning we're not receiving cash at the point in time we make the sale, if we do receive cash at the point in time we make sale even though we have sales being recorded or a revenue account being recorded it should be going to the cash receipts journal because that's the journal we use whenever we get cash. So the better term for this journal may be something like accounts receivable or more specifically sales made on account or sales and accounts receivable but it's typically called the sales journal. So don't let that confuse you. Make sure that if a sale happens for cash we don't record it to the sales journal but record it to the proper journal the cash receipts journal and this journal then is the most specific or pretty much the most specific type of journal we have meaning we really can do this with just one column because it is so specific. It's when we make a sale on account and we will use this one column to record both sides of the transaction a debit to accounts receivable and a credit to sales. In our case it's going to be revenue or income we're going to keep the term sales because that's just the typical term used when having a sales journal. This is going to be very useful because it will save time when recording a lot of sales if we're in a company that has a lot of sales during the day but we don't have an automated system then recording the sales journal will allow us to do this very quickly throughout the day and then sum them up at the end of the day. If we do have an automated system it's still useful to know what the sales journal does for a few different reasons one it's good to be able to know what the sales journal will look like so that we can generate those reports when we are using an automated system in other words we may want a report in an automated system similar to a sales journal. Another reason is just that we want or the second reason is that we want to see how different accounting systems will work so that we know the similarities and the differences we know what needs to be in place and what can be adjusted that then helps us to understand any system. So if we look at the sales journal we're going to have the sales journal first we're going to record all the sales throughout the time period then we will sum those up and make one general journal entry that being the component that saves time instead in other words of having a separate journal entry for each transaction within the sales journal we will record one transaction at the end of the time period at the end of in our case the month the time period could be a week or a day in our case it will be for a month then we're going to take that general journal I'll post it to the general ledger use that general ledger then to create the subsidiary ledger as well note that the subsidiary ledger is going to be something that will be breaking out the accounts receivable the account we will be dealing with often with the sales journal every time with the sales journal and that shows us how much people owe us how much people owe us or customers owe us we need to say that not just by the total but also by who owes us the money and that will be done here in the subsidiary ledger and that's why it's needed along with the general ledger then we'll have the trial balance and we'll take the the general ledger and generate the trial balance with it so let's take a look at some transactions we're going to say first we had the sales and the sales are all going to be the same we'll just list these out here so on 717 p company made a sale 720 and you can kind of imagine just writing these out this would just be if we were doing a manual system and we're making sales throughout the day we would just be writing this out in our sales journal and this one number then recording the sale for in this case the service company therefore not having to deal with the inventory items just increasing accounts receivable and increasing sales the revenue account the income account being sales then we're going to record this as we go to the accounts receivable subsidiary ledger note what we are not doing is recording this to the general ledger or making a general journal entry we will do that at the end of the time period when we sum everything up and then record one general journal and record that then to the general ledger we are going to record it to the subsidiary ledger recording who owes us the money as we go because we need to know more than just what is owed to us we need to know who owes us the money so that we can then collect on it so we're going to give this 722 p company here's the subsidiary ledger these are our customers not very imaginative names but those are the customers that we are going to receive money from 720 at this point this will not match at this time what's on the general ledger or trial balance not until we finish the process add everything up do the ending journal entry and record it to the general ledger next we're going to say that we have the same process on 724 and again we'll just list these out so this is going to be p company as well for 425 so 425 for p company made another sale this is just going to be the normal process we're just going to make sales as we go recording those sales in the accounts receivable ledger and then posting them not to the general ledger but to the subsidiary ledger as we go in this case the 425 here we're just going to be the same transactions every time we have the sales journal 730 no variation here except for the company the customers we have as company this time and we're going to say that we sold 425 to as company then we'll just record that 425 once again to the subsidiary ledger not to the general ledger not to the end so we're going to record that to the subsidiary ledger this is going to be the normal transactions note that if anything varies if anything is different than a sale on account a sale other than just debuting accounts receivable and crediting sales it will not go in the sales journal most likely the ones most similar to that which we would think would go here would be a sale made for cash because that would be sales right but not a sale on account therefore not going into the sales journal which really is an accounts receivable type journal the sales on account type journal so next we're going to have on 730 another one in company we made a sale and we're going to say that was for 500 that we made this sale for then we're just going to sum this up so all these transactions all the same type of transactions if we sum up the entire sales journal 720 plus 425 plus 425 plus the 500 gives us the 2070 we also want to record this 502 m company in the subsidiary ledger once again not to the general ledger we are recording to the subsidiary ledger now note that this sales journal can be very long depending on the type of company that we have we just have a few transactions here to demonstrate the process we might be doing this even on a daily basis or weekly basis and have a lot of sales depending on the type of company this then saving a lot of time when that is the case next we're going to take this entry and just make our journal entry we're going to debit the accounts receivable and credit sales so that's going to be our journal entry here we're going to put that in the general journal we'll just debit accounts receivable for the total amount of it and credit sales now in our case we're dealing with a service company we still called it a sales journal because that's the typical name for it but when we put it to the general ledger we're probably going to call it something like revenue or income or fees earned when talking about a service company we will talk about a company that deals with inventory where the typical term will be sales for the revenue and income account note that accounts receivable has a debit balance we're increasing it by doing the same thing to it another debit because this represents the money owed to us by customers then we credit the revenue account because revenue has a credit balance it typically only goes up in the credit direction therefore we do the same thing to another credit we'll then make the general journal the general ledger so here's the accounts receivable being debited the accounts receivable general ledger account going from zero up by that debit of 2072 2070 then we've got the credit here in revenue here's our revenue general ledger going from zero up by 2070 credit amount to that 2070 then we're going to use this of course to help generate the trial balance so our trial balance we've got 2070 here in the accounts receivable matching up to the 2070 on the trial balance 2070 revenue matching up to the 2070 on the trial balance we can see that the total here then being that 2070 representing just the net income here well the total here being meaning that the debits equal the credits and we just have the 2070 at this time in the net income of revenue minus expenses this being income not a loss


dead I should return and upgrade my loot I'm pretty sure this stuff will that it won't reset my progress right on the challenges gosh I hope not and a big good time for me to take a break too because I haven't taken a break since I started streaming so we're gonna take a three minute break chat get back these challenges I like this a lot this is fun I like these challenges it is a grind but this is a looter shooter so long as it's fun oh trajectory I'll change my secondary out for that wait wait wait shotgun we're definitely that that way I can uh I can when I get close quarters I can use a shotgun while meleeing mmm sounds delicious I got a new Jay I guess I'm unlocking the interceptor because it's the only one left so six hours five hours of play I've unlocked all the javelins and I play really slow sounds deadly it is especially when you consider it's advanced our agents have found its weapons so instead of blast back we'll go to shotting but be careful great speed comes at a price the great speed comes great responsibility we got a cross arms gives me armor shield increases blast damage by 50% we already have that equipped don't I yeah I have a cross arms level 7 equipped so we'll get the better one yeah I mean okay advanced circuitry melee damage 30% electrical fact oh that'd be good for the primer right now I have a level 8 grenadier I can replace it with a level 9 I might go with this since I got the shotgun now and grenade oh we got better grenades now we got a level 10 frag frost grenade oh that won't prime it will it I want that to be my finisher so this is this thing I have fist to the mountain there's more is his favorite thing no frost is not my prime my melee is my prime alright guys I'll be back thanks for watching give me like three minutes maybe more I'm getting kind of hungry I might get some food too thanks for watching I'll be back we're gonna get some more stuff done in a good old-fashioned I should have stayed in here I'm not a big deal where'd I get that that's part of the Legion of Dawn stuff that you need to claim from the store I will be back in three minutes thanks for watching us I'm back guys I did get some food I can play with my love while we're here's where it's time to make a statement changing those the leather really didn't make it look any different although I could give it a brown leatherish color thank you thank you for the compliment on that break screen thank you I agree the damage is real good I feel like there's a true white I kind of want whites and grays down here these are that good that was okay I like the fancy bow we're gonna get that one good choice I'm glad I picked that one still not crazy about the helmet stands out well these elite mobs I can't I can't prime them like that melee prime sucks I don't like it you know I wish I had a better prime and for now recall you know Ranger doesn't have a good variety of primers I mean if I'm rolling with a storm then there they can prime it for me man this place is laggy we'll see if I use for grenade is my favorite finisher so if I use the frost grenade as a primer I lose that finisher not to rely on this thing to be a finisher right not the spark beam but this guy pulse blasts which to me is not that the grenade is a AOE finisher so you can get a lot of people in one hit so I'd rather not use my grenades as a unless I can find a better finisher I guess I should call the detonator unless I can find a better detonator I don't want to use my grenade as a primer I've never seen that in action secret grenades that well there goes my only infernal yeah the rockets only single target though there's like no spread on it at all I think since he's so single target focused to begin with I feel like for my play style that makes them weaker if I give him a single target finisher the only thing about this one this legendary one is that they have a chance to explode yes extra crit damage it's good for bosses but for where I am right now farming and stuff I feel like it's it's gimp but when you grenade you can combo multiple targets that's the thing the grenade detonator spreads so you get crit damage on multiple targets that's that's why I like it so much because it takes a single target debuff and it applies it to multiple targets really strong so not only can you get the boss with the detonator you can get his little millions around them too if he has any secret missile is something I can try let's try a secret missile we'll try a frost grenade secret missile combo and this next mission and see how it does I don't think I'm gonna love it though what launcher would you use if you want aoe I don't think there is one there's a sink no there is one they're all single target this one might have a little aoe I'm gonna see sinking missile again it does impact damage it might do an aoe let me look we're gonna try it out it's been a while since I use it that's the thing about Ranger man do this very very single target focus like very single target focus it's crazy the only aoe ability I know on this character is a grenade everything else feels single target mark the tomb's location but we can't get in until we prove ourselves by completing the Legionnaires Tribals I came to press X I'm pressing X nothing's happening there's a bug that currently shows your alt is up I don't remember those guys I'm doing prime symbol of his head but he was fine