I'm Joanne from Art Resin here and today I'm joined by artist Christine Fitzgerald and Christine I'm so happy to have you in the studio with us. Thank you so much for having me. And you brought in two gorgeous pieces of art here so what are we gonna be working on today? Thank you I'm going to be using resin two different ways for this piece I'm going to use it as a top coat and then for this piece we're gonna be using the resin as a medium with acrylic paint and doing a Dutch pour that way. Amazing well these are beautiful I can't wait to learn how to do them so let's get started. Okay Christine so what are we gonna start with first? Today I'm gonna show you one of my most popular fluid flowers the sunflower we're gonna do a Dutch pour sunflower and I have all of my colors lined up here that way I don't get confused and I know which one goes in which place and as you can see I love to use metallics throughout all of my pieces and I find if I alternate between the flat colors and the metallic colors that'll give me a lot of the really yummy cells that we're looking for. Yes yeah your cell work is absolutely gorgeous and I love this color palette too. Thank you yeah it's so bright and happy. Especially on a day like today. Awesome so what's the first step? So the first step is to pour the base coat and then we'll pour the colors and we'll blow it out. Okay sounds good. Awesome so we're gonna start with the black center and I like to use my stick just so that I can make sure I get a proper nice floral center and then that way I can just go ahead and fill it in with the cup right after that. I actually like the thicker wood panels for pieces like this because it just gives it a little bit more depth to the piece and I think it just looks a little bit nicer. And then when you're coating it with resin too it's got the strength as well to support the weight of that resin. Definitely sturdy you don't have to worry about sagging or pooling or anything like that. So I just make sure that it goes down the side and you want to make sure that you have enough paint in the center and on the canvas or panel to begin with just so you have a good pillow for the paint to move across. This is acrylic paint so for this black I used the artist loft soft body acrylic and I actually added some Pebio iridescent gold to the mix just so that it's not a solid flat center. It has a little bit sparkle and of course the gold matches with the sunflowers. And now I will do the white base so this I will try to meet up as close to the black as possible with leaving a little bit of space so that I can put my yellow down without it mixing too much and creating kind of a money color. So you always want to make sure you have a pretty generous amount. It's always better to have more than less because trying to mix it up mid painting is never a good idea. Right and we've also propped up the panel just on some little plastic cups so it's not sitting directly on our tabletop. Yeah so with this technique with letting it run over the edge if you let it sit right on the table you could risk it sticking to the table and that's just a that's not very necessary. Exactly. So what did you mix the acrylic paint with to make it so fluid? Yeah so with my my specific technique I use a glue and water pouring medium. I start with glue and then I add my paint and then I add the water to make it the right consistency. Some paints depending on the brand or even certain colors within the same brand have a different consistency so they'll all kind of require a different amount of water to get to the right consistency for the Dutch pour which is pretty fluid because you want to be able to blow it out with your hair dryer. So is your goal to have all of your tints like the same fluidity? You want to try to get them as close to the same consistency as possible that way they're all moving the same way as well because if one is a little bit thicker it's going to move a little bit slower than the rest of them and that will kind of it could work in your favor but it will create different designs in your painting what you're going for and with the fluid flower you kind of want them all to be moving together versus against one another to have more of a uniform petal type shape right? There's definitely different variables that can affect your painting and how your your outcome will be and there's different techniques that require different materials so that you can you know get the acquired effect. So that's great you mix your own pouring medium so you can buy pouring mediums that are already yes there are definitely there are a ton of different pouring mediums out there but you can also just use water with your paints and you or you could go the route that I did and you could use glue and then basically what the glue is doing is it's acting as a binder so that when you add the water it's not breaking down the pigment in the paint too much which then would cause you know the opacity of the paint wouldn't be there the vibrancy of the colors wouldn't be there. Yes that's a good point. Okay so now I'm just going to give it a quick torch and get rid of any air bubbles that might be hiding underneath the colors and then we can start with the colors. Amazing. Okay and now we're going to start with the colors. So we're starting with the copper this is the artist loft copper and it's a nice orangey copper that's why I liked using it with the yellows but it's also very sparkly very metallic. Beautiful. Okay so I'm going to try to get as close to the black with the copper maybe a little bit over and that way that will also give us cells if they're kind of laying on top of each other and I leave a little gap between the black and the white so that the colors actually have a chance to be their true colors without mixing in the black or the white which will obviously give you either darker or lighter version of the color. So now we're going in with the deep yellow from Liquitex Basics. So you're going for traditional sunflower with the yellows but you also do like pinks and blues and yeah some of my favorite ones that I've created haven't necessarily been flowers you'd find in nature but that's the whole fun of fluid art is you get to take your imagination you get to take what you're hoping you could see in nature and make it yourself. So now I'm going in with a primary yellow the yellow I just used is actually one of my favorite yellows and I love that you're using not one not two you're using three yellows plus the two golds like it's gonna give it so much depth and dimension. Yeah well in real life when you look at a real sunflower there's so many different shades involved you're never gonna see just one shade of yellow and I really wanted to capture the actual sunflower because I feel like it's very a very symbolic flower of happiness and it means a lot to a lot of different people so I figured if I could get it as close to nature and realistic as possible then that's what I'm going for. So with the gold I usually just kind of add it as an accent so that it doesn't overpower too much because gold likes to take over and so now I'll just kind of accentuate the petal shapes that I'm looking for and then that way when I blow it out these kind of lines will almost look like the veins in a flower petal that you would normally see I'm gonna just kind of lay it on doesn't have to be perfect it's another good thing about fluid art is you don't have to overthink what you're doing it usually just sometimes it's not what you had hoped for but it's always beautiful so I'm gonna I'm going in with the copper and I'll do this with most of the colors just to kind of give it a little bit more depth to the flower so if you see here I have kind of a little blank divot here if I were not to fill that in with more white paint and I tried to blow it out it would act like a little dry wall and it wouldn't let the paint past it so you would kind of end up with a little break in your flow so you want to make sure that all of these little divots are filled in and again you're gonna be blowing over it all so it doesn't have to be perfect but you don't want to have any dry spots because like I said it will stop up your flow very quickly right that makes sense yeah when I just use an excessive amount of paint that way I can make sure that my colors will reach the edge of the canvas and then after you're done pouring the paint that's dripped over the edge do you leave it or do you like sand the sides down I usually leave the sides I think that it looks pretty with petals kind of flowing over the sides to okay so now that we've got all of our white down and all of our dry spots covered we're going to torch a little bit and get rid of the air bubbles perfect and now we start with the blow dryer okay let me get the hairdryer for you awesome now it's time to get started yeah with this with the flower specifically there are kind of a few tips I would have sometimes you'd like to hold the hairdryer upside down so you can get the right angle you want to make sure you keep it on an angle and not straight down and you also want to try as much as you can to try to do it in one swipe or one pass that way you're not kind of messing with the flow as much because we are going for petals you don't want it to look kind of wiggly if that makes sense got it and you find the hairdryer has a little more sort of force than like a heat gun with yes definitely a heat gun is a little bit more concentrated and this with the hairdryer you get more power and with the attachment you get a little bit more of the petal shape that we're looking for so definitely hairdryer great start I'm gonna hold it upside down actually it's a lot faster than people think too right with my mouth to kind of touch up the center part and if I need to go over any places like here kind of looks a little like I could do just one more pass here tidy it up a bit and then that's it she's done it is fantastic look at all the cells are amazing can fix the spot because that's bug wow look at the cells it is amazing so gorgeous I find the amps or sorry the artist loft copper really gives off good cells like that yeah you use lots of different brands of paint so do you find that mixing up the brands kind of gives you a different effect definitely so when you're mixing different brands I find you'll get more cells that way when you stick with the same brand they technically have the same makeup for the paint right so they're all gonna act the same way they're all gonna perform the same way when you start mixing different brands together they're kind of shocked as to what exactly they're they're touching or meeting up with and this is where you get the reaction of the cells right yeah and do you have much time like much wiggle room as far as like working time like yeah set up definitely so with paint you have quite a bit of working time especially with a Dutch poor where you are using the amount of paint you're using so it's gonna take a while to dry this piece would probably take two to three days to dry fully and then about a month fully to dry to cure before you can do the resin topcoat see oh right yeah so now I'm just gonna kind of jump into the center here and fix up these big orange spots kind of add some little floral ticks to it and then it'll be done and ready to go so you're blowing on it if you find the hairdryer is just a bit too intense yeah when you're trying to get in the little detail parts the hairdryer is just a little bit too powerful and not as precise as you can get with your mouth okay got it so right here where you see there's kind of like a bit of a harsh line it's not really following the flow of the flower I'm just going to blow the black out onto that copper we should see some cells form pretty quickly as well so cool I love it and you can see as the black is starting to kind of dry a little bit you can see that gold that you added in yes so I added the the pepio iridescent gold to the black just to kind of give it a little bit more dimension a little bit more than just a black yeah it really does I was just gonna say we're gonna torch it one more time to get rid of the air bubbles and then we just let it dry great any places to that look like there's a lot of white if you hit it with the torch it will actually bring the colors up to the surface yeah it's interesting how paint works I'm not exactly sure what what does it but I'll work with like you said it's all chemistry yeah yeah so how long do you have to come and do a few little touch-ups if you decide you want to you know yeah yeah keep tweaking it yeah definitely about an hour to an hour and a half it depends on how much paint you have on the canvas something of this size I'd say have about an hour and a half maybe even two hours to come in and kind of play with the composition of it if I needed to blow out any other little areas that I wasn't happy with it looks amazing the cell work is absolutely gorgeous thank you I'm so impressed actually I just want to show you one quick thing with the flash on my phone because sometimes it's hard to get the full effect of the colors and how they're really playing off of each other those metallics are just shining it looks fantastic look at you can really see the gold in the black yes so gorgeous yeah with the light you can really see the metallics and the color shift and how they're working playing against each other and then when we put the resin on top it's really really gonna amplify that sparkle yeah it's gonna bring it all out everything that you can't see now while it's even wet or when it's dry and kind of matte the resin is gonna bring it just right back to life amazing so speaking of resin because this is gonna take a few days to dry yes you brought in another piece that's similar to this right I did I brought in another sunflower piece so we can do the resin top coat on that and then that way you can see the product from beginning to end okay perfect so let's put this one aside we'll get the other painting and then we can start reasoning perfect okay okay so we are ready to resin here so you made this painting previously right yes I did this painting about three and a half weeks ago it is dry to the touch in about two to three days like I said but you want to make sure that it's fully cured before you add the resin or else it will lock any moisture that is still in lingering it will lock it in to the canvas or the panel that you're working with yeah and that is so important because resin and moisture do not mix so yeah fully dry yeah yeah and this is totally similar to the one that we just did right yeah so I used exactly all of the same colors to kind of get it as close to the replicas as we could get it so that there's no surprises yeah yeah you nailed it they look so similar thank you all right so should we measure and mix our resin all right we'll get going so we've got our panel is up on some stands so I'm going to measure out my resin your fabulous website actually has a really great calculator I use it every time that way I can make sure I'm using the proper amount for the size of the painting that I'm doing perfect so this one is a 16 by 20 panel and the resin calculator indicates 11 ounces total yeah right so five and a half ounces of resin five and half ounces of hardener so art resin is a one-to-one ratio equal amounts of resin and hardener and it doesn't matter if you start with the resin first or the hardener as long as they are equal amounts by volume and now we mix and I believe it's three minute you got a minute mixing time and you want want to make sure that it's fully mixed scrape the sides scrape the bottom make sure it's all incorporated together so you don't have any fogginess yeah or you might end up with like sticky spots right yeah and then any bubbles that are left in the resin it's not to worry about because you can always hit it with a torch or a heat gun afterwards to just pop all those bubbles exactly all right now that it's all mixed up we can get ready and add the top coat excellent so we just taped off the sides what we're going to do is dome this piece so we're going to place the resin just on the top without going over the sides so we just put some tape along just for a little extra insurance that way you get nice clean edges we're ready to go oh wow yeah immediately you can see the metallics yeah pop up like the color is gorgeous but this just makes it pop yeah and you're right those metallics are absolutely like singing so I noticed like as the acrylic dries it gets quite matte yes right so the resin is so nice to finish it off with it just to bring that gloss back it almost makes it look like it's wet paint yeah for sure just like in when we first finished the last sunflower it's pretty much the kind of look it's gonna have wet paint what a difference with that metallic there and you'll really be able to see all of the iridescent and metallics that are in the white negative space with the resin it'll really pull out all of that sparkle well you can really see the difference in the black here with the resin on top it's just so saturated and deep and art isn't has such a nice consistency for this you can really just nudge it yeah to the edge you can really make it move the way you want to move so now I will go in and just kind of try to get it to the edges yep so you can use your glove finger if you want you can use like a little spatula or little takeout knife plastic takeout knife works really well so I get it as close to the edges as I can but again like I said if it's not perfect that's okay mm-hmm so once this cures till it's dry to the touch so usually about the 24 hour mark or even a little bit before that you can pull the tape off yes before the resin is fully cured yeah I would definitely suggest that it's a lot easier to take it off plus you don't run the risk of pulling a chunk of the resin off once it's fully hardened yes if it peels up over your painting that could be a problem as well yeah and sometimes when the resin like fully cures the tape will just rip yes and it's really hard to get it off stuck in there yeah one of the things I loved most about art resin is the fact that it levels on its own and I don't have to worry about all of the wobbliness from my fingers or the the scraper I can hit it with the torch and it will all sit down exactly where it's supposed to yeah exactly and it's got a nice long working time as well it's about 40 minutes working time so yeah so you definitely have time to get it where you want it you just want to make sure that your surface is level and then it'll stay where you put it pretty sure we've got all that looks like it don't you get the torch for you please okay I like to hold the torch on an angle that way and also kind of look at the piece in the light you can watch the air bubbles popping and you can see if you've missed any other yes areas where they might be hiding out wow that looks absolutely perfect I'm going to turn the torch off now and I'm gonna kind of give it a look see if there's any dust or hair a little bit of dust right there so it's really handy to keep some toothpicks close by toothpicks are like the secret super tool that's getting out of all the last little pieces of dust it looks absolutely perfect thank you I love it thank you so much now once the resin dries about 48 hours it'll be ready for the wall amazing all right so she'll put this away and then are we ready to move on to the next project okay Christine so what are we gonna work on next so now we're going to do what I like to call a resin touch where we're gonna use the art resin as our medium and we're going to use acrylic paint to tint it and then that way you cut the dry time down and it could be up on your wall in 24 hours and fully cured within 72 hours perfect so it's like a two-in-one exactly getting both done in one step yep yeah okay great so should we start with our resin yep so I'm just gonna mix up the resin and a little bit extra for the colors and then we'll get started so normally you would need 11 ounces for a panel this size but you're gonna add a couple of extra ounces just to play with yes I'm gonna do I'm gonna do 13 ounces to give me at least one ounce of each color extra all right so now that I have the resin fully mixed I'm going to separate it into the three cups for the colors and then we'll get mixing our colors great so you're doing four colors right white plus three yes so white will be the base plus three colors and I'll add a literally like one little squirt of the paint to the resin and that will give me the color and the opacity that I'm looking for so the general rule of thumb no matter what colorant you're using is six percent yes right so one of these cups it's one ounce one fluid ounce which is around 30 mil so you're looking at like two mil or so yes of coloring not very much not not a lot at all it's really important when you're picking paint colors that you pick colors that blend really nicely together right because you don't want them to become muddy once they right when you get colors that don't work well together it pretty much will always be brown right so the color wheel is a good way to kind of check your colors see if they'll work together so if you were gonna do like a black base coat or blue or whatever would you paint your panel the same color yeah so yes whatever color you're planning on doing as your base to paint the panel or canvas beforehand will always come in handy with the resin pour that way you're not missing any spots you won't have any blank spaces and nothing's showing underneath right good check now we'll go in and tint the rest of the white and again even for this amount of resin it's still not a lot I did three squirts there well it's always best to start with less yes you can't take it away right yeah always start with less it's easy to add it's not easy to take away right so it's easy to do it on a wooden stick but if you if you're trying to look to see of the opacity if you look at your stick you you can't really see it behind the resin with a tint you would be able to see the wood stick right gotcha underneath the color okay and I'm think that looks pretty good great so we have our white resin we have our colored resin and now it's time to do the Dutch pour so the same thing as the sunflower we'll pour this on we'll spread it out across the whole canvas and then we'll lay the colors out okay so now we're gonna pour our base and get started I'm so excited to watch this and typically like how many colors would you use do you usually stick to your base coat plus like three for a regular Dutch pour I usually like to stick with like three or four but you can use as many as you want as long as you're using the right colors like we talked about before you shouldn't have any issues with muddying but you just want to go slow I find the more colors you use the slower you want to go to make sure that you're not causing any kind of crazy grays or browns okay so I will torch it quickly just to get some of these bubbles out okay and then we will lay the colors down so now we'll add our colors I'm gonna start with the pink I'm gonna put the metallic right in the middle hopefully create some cells and the blue will put on top and then that way we'll get a nice dark and light contrast nice I kind of like to give it a little bit of a s zigzag pattern mm-hmm kind of get some negative white space in there and again it doesn't have to be perfect yeah it's nice to give it a little shape though isn't it yeah yeah a little bit of flow for the flow right alright so now I'm gonna kind of go right over top but I'm also gonna zigzag into the white as well so that you'll get just pink just gold just blue in some spots hopefully it does take the blue right over top hopefully that'll give us some these cells peeking through underneath as well so just like a regular Dutch for you're gonna try to save some base so that you can flood a little bit around with art resin it does tend to level out right away so it's a little bit different than the paint but it still works the same way so it's just gonna give you a little something to push right with the hair dryer and then one last torch and we're ready to start gold is a power player any gold any gold will always try to take over right steal the show right yeah look at all the cells starting that's so cool but the hairdryer is really gonna make the magic happen right now this is where the magic starts okay here we go all right thank you doesn't it is a little bit lighter but still just this pretty I'm glad we went with blue purple can be tricky to work with and again you're on cool right yeah just like that wow that is amazing thank you it looks gorgeous you and as the resin kind of settles and self-levels and everything it's still gonna change a little bit right yeah so one major difference between the resin and just the acrylic paint with the paint you notice the cells popped up immediately with the resin it does take a little bit more time to kind of develop but as you can see we're getting some really nice little tiny yes up here as well yeah so it's doing exactly what I wanted it to do we've got the color where we wanted it and it's light where we wanted it yeah it's perfect yeah the cells are happening everywhere it's so cool to see it like evolve yes yeah and the more you leave it the better it develops so try not to with the resin you you don't want to mess around with it too much after yeah you don't overwork it yes exactly yeah great so now do we need to give it a final torch yeah so I'm gonna torture one more time get rid of any air bubbles that are left over and then we put it away to dry amazing so I see a couple little dust spots here so I'm just gonna hand you a toothpick yeah you definitely want to kind of move around look at your piece in different lighting because standing straight on I can't see that piece of dust but when I bend down I can definitely see it and more that's for sure which again it's inevitable it's in the air right yes for sure it's why it's so important to protect it while it cures yeah I'm always have the magic to the secret weapon it is it really is Christine this is like incredible from the time that you finished blow drying it to what has happened now like it is just evolving like right before our eyes growing yeah something completely different but it's it's still very very pretty I'm glad you liked it I love it great so we will put this away and let it cure and we'll be back tomorrow to reveal the two pieces perfect see you tomorrow all right we are back and the piece has cured and Christine it is absolutely gorgeous I love it yeah I'm really pleased with how it turned out like all of these cells are just like amazing yeah some of my favorite parts are like where the iridescent yellow is popping through the primary yellow so it's almost like you can't even see them until you're looking at them in a certain certain light yeah and that like you use sort of half metallics and half non-metallic right yeah paint and it really like makes such a difference it just glows yeah so when you line them up kind of like a metallic flat metallic flat they kind of fold on top of each other and that's where you get the cells yeah absolutely gorgeous then of course the resin just makes it pop like the colors are so vibrant yeah so when pieces dry and it's been cured for about three weeks it will look pretty matte even with the gold and the shimmery metallics and whatnot you'll you still won't really see the true shine but when you add the resin it really brings it right back to life absolutely okay so our second piece has cured overnight and now it is ready to reveal and it is a beautiful Christine I love it it's different from the first one but it is equally as beautiful yes you've got so many cool areas with the cells happening thank you yeah with with the acrylic mixed in with the resin it's definitely a softer piece but yeah definitely still equally as pretty yeah for sure and Christine one thing that really stood out to me yesterday watching you work was how many variables there are when you're creating this type of artwork we're gonna paint you use the order of the paint yeah definitely so even just keeping with the same colors and switching the order like you said if I would have put the pink on top it would be a predominantly pink piece with a little bit of blue in the background so yeah you don't even have to change your colors to get a different result all you have to do is switch the order that's so cool it's exciting because you can create so many different results you know exactly yeah amazing well thank you so much for coming into the studio to teach us not just one but two different ways of using resin with Dutch pores I learned so much for me it was so great to have you here thank you for having me I really appreciate it I I'm glad to come out and teach and learn myself so thank you for having me amazing well if you have any questions for Christine please leave them in the comments below don't forget to hit subscribe and we will see you next time bye


Hello and welcome to this session. This is Professor Farhad and this session we would look at cash and cash equivalent and control over cash receipts and cash payment. These topics are covered in a financial accounting introductory basic accounting course and also covered on the CPA exam. As always, I would like to remind you to connect with me on LinkedIn if you haven't done so. YouTube is where you would need to subscribe. I have 1600 plus accounting, auditing, finance and tax lectures. This is a list of all the courses that I cover. If you like my lectures, please like them. Click on the like button. It doesn't cost you anything. Share them. Put them in playlist. If they benefit you, it means they might benefit other people, especially these days with the coronavirus students are studying at home. Also connect with me on Instagram. On my website you will have additional, you have access to additional material, especially if you are studying for your CPA exam or if you'd like to supplement your accounting education. So in this session, we're going to talk about the control of cash. And in the prior session, we looked at internal control. What is internal control? Internal control are procedures that's going to help us protect our assets, ensure reliable accounting, make sure we are following rules and regulation. So specifically in this session, we're going to be talking about controls that deals with cash. So an effective system of internal control that protects cash and cash equivalents, and we'll talk about cash equivalent in a moment, should meet three basic guidelines. And those are not the only guidelines, but at least those three basic guidelines. The first one, which is very important, and we talked about this one, we talked about internal control, and we're going to see this in practice today. Handling cash is separated from recording of cash. What does that mean? It means people that touch the cash should not be able to record the cash. So simply put the accounting department and the cashier and the treasury department are two different are two different tasks. You cannot touch the cash and be able to change the record. Those should be separated. Cash receipts are promptly deposited in a bank. Don't keep any cash on hand. Why? Because it's susceptible to theft. It's susceptible to loss. It's susceptible to fire. So you want to deposit the cash immediately. Once the cash in the bank, then we make sure, you know, we are in good shape. Okay, also when you make cash disbursement, it's always going to be made in a check. And we'll talk about this later on when we talk about the bank reconciliation. Why is that important? And we're also going to talk about something called petty cash, which we'll talk about that as well, because it's for small for small disbursement. We might use actual cash, but we'll talk about that topic. First, let's talk about cash and cash equivalent. What is cash means? Well, cash is easy. Cash is liquid is a liquid asset. It's very important to make sure we are controlled of it. What is considered cash? Cash, we should all be familiar with cash, currency, coins, deposit in the bank. Also customer checks, cash years checks, certified checks and money orders. All of these, we add them up and they go under the account cash. Now we have another account called cash equivalent. What is cash equivalent? That's another category. It might go away. The FASB been discussing this for this category to go away, but right now we still have cash equivalent. So who knows? Maybe two years down the road, you're listening to this recording and you might say there is no longer cash equivalent. Well, right now we have cash equivalent. Those are short-term, highly liquid investments. What's considered a highly liquid investment? It can be readily convertible to a known amount of cash. So you have something, you have a piece of paper in your hand that you could easily, readily, immediately convert it to cash and close to maturity date and not sensitive to changes. Usually it has less than three month maturity. What does that mean? It means in three month, you can turn it into cash. So the original maturity is three month or less. What are we talking about here? We have something called commercial paper. Maybe you learn about this in your finance course. If not, when you go to my finance course, you could learn about this. Commercial paper are a piece of paper that companies issued and borrow cash against. So they give you this piece of paper saying we would like to borrow a million dollar. Usually it's for two weeks or 10 days and you give them the million dollar. Then two weeks or 10 days you'll go back and you will get one million and $5,000. So you'll make a $5,000 profit because you lend them that money. Now this commercial paper, it's technically an investment because it's readily be convertible to cash and so close to maturity. It's called cash equivalent. Also when the government borrow on a short term basis, government borrows for 30 days for 60 days for two years for 10 years and for 30 years. But when they borrow for 33 month or less, less than 90 days, any time the government borrows and they give you a piece of paper, they're going to pay you back the money in 90 days. That's also considered cash equivalent. So they are, they're almost cash. Why? Because you could easily convert them into cash. They're very liquid, liquid. They are liquid. Liquid means they can be converted into cash. Cash is 100% liquid. Think of cash equivalent 99.999% liquid. They're 100% liquid. Let's say 99%. Okay, but they are not actual cash. They can be converted to cash very quickly. Okay, cash management. So what should be the goal of people who are in charge of cash? Well, usually top management. Well, they should have two goals in mind. Plan cash receipts to meet cash payment when due. That's important. You want to have enough cash receipts. We have cash coming in to pay the cash out. Otherwise you're going to be in trouble if you can't pay your bill and keep a minimum amount of cash necessary to operate. You also need extra cash to buy supplies to pay your employees, so on and so forth to operate. And sometimes you need extra cash if there's an opportunity to maybe make a large purchase. Okay, so what would an effective cash management involved? Okay, first, you want to encourage collection of cash. You want to bring the cash in as early as possible. How do you do so? Well, we already learned about this. You offer your customers discounts. You offer them discount. You place mailboxes close to your customer's area. For example, if you have many customers in New York City, what you do is create a PO box in New York City, usually inside a bank, so the mailing gets there very quickly and the money gets to the bank immediately. Two, delay payment of liabilities. When you have to pay, try to negotiate terms where you take longer for you to pay, but faster for you to receive the money. Keep only necessary assets by assets that you don't need. Plan expenditure properly and if you have any extra cash, invest the cash wisely. So those are some techniques of cash. What is important is when we receive the cash, we want to make sure the cash makes it to the bank. Otherwise, if we are losing the cash, if somebody is committing fraud, that cash management is not really beneficial because if we don't have the cash, we cannot manage it. So how do we manage the cash over the counter? What do we mean by over the counter? Over the counter means when the customer comes in and you have a cash sale.  Think about Dunkin Donuts. When you go to buy a cup of coffee, you give them cash, they'll give you the coffee. Think about when you go to the mall to buy something. Well, who knows? Maybe the malls will be closing after the coronavirus, but the point is over the counter is when you hand in the cash and they give you the product, okay? So the first thing, what are some good techniques? What's some good internal control? Well, the first thing is cash sales should be recorded on a lock-in permanent cash register. Simply put, once you record that sale, the person that recorded it cannot change it. After each sale, that should be the case. You make the sale, it's recorded permanently in the record. Now, it's better if that record is linked to the accounting information system. So if your record is computerized and most places are, it's linked to the accounting information system and the cash record is updated immediately as well as the sales. So simply put, once you make a sale for cash, the system debits cash, debits cash and credit sales. Immediately that will happen. Also, the customer should get a receipt. Why should the customer get a receipt? Because the receipt is created after a sale and once the receipt is created, the transaction is recorded permanently in the system. Therefore, the person that receives the cash can no longer steal the money. And I'm pretty sure, or not pretty sure, maybe you saw it in certain places. For example, in Dunkin' Donuts, they will have a sign on their window saying, if you don't get a receipt, your coffee is free. What are they encouraging the customers to do? They're encouraging the customer to say something if the person that's working on the window did not give them the receipt. Why?  Why?  Now, the business is concerned that the person that received this money did not rang up the sale. Therefore, you tell the customers, if you don't receive a receipt, your coffee is free. So, people are more encouraged to say something if they don't get a receipt and that's why they do that. In some places, they say, look at your receipt and if you find five stars, we'll give you $5 or something like that because they want you to check your receipt. They want you to ask for the receipt. Okay? So, that's the first thing. So, when the sale is made, it's recorded. So, the cash clerk, the person that rang up the sale, should be separate from record keeping. So, this person should not be able to change the record. So, what can the cash clerk do? The person that's receiving the cash? Well, they should be able to count the cash at the end of the day, obviously record the amount, the total, and turn over the cash to the cashier. So, they do this and they take the cash and they gave it to somebody called the cashier. The person who is responsible, who's responsible for handling the cash. Okay? Now, the cashier should not have access to the record. So, the cashier should not be able to go in and change the record of the sale. So, they have access to the cash, but they cannot have access to the record. Okay? Now, the cashier has the cash. All what they can do with that cash is deposit that cash and receive a deposit slip. So, take this money and put it in the bank. Now, this process is good, but you need a third employee, usually a supervisor, check the work of both the clerk and the cashier, and compare the amount from the sales register to the amount that's deposited. In this way, usually no one can steal the money unless you have a collusion between those individuals to steal money from the company. So, this is one way to control cash over the counter. When you have cash over the counter, there's always the possibility of a mistake happening. So, you could have cash over and cash short, basically, overage or shortage. So, sometime errors and make and change are discovered, sometime you may give the customer more money, sometime the customer may give you more money by mistake. So, there's a difference between the cash and the cash register and the record. Why? Because there's an error. So, let's assume that happens. Let's assume that the cash register record chose 550, but the count of cash shows 555. So, simply put, we receive an extra $5 in cash sales. Usually, what entry do we make to reconcile? Well, we're going to debit cash 555. How much we received? We're going to credit sales 550. Then, we're going to credit an account called cash over and short. Now, what type of account is cash over and short? It's simply other revenue, other revenue or gains. It goes under that category. So, simply put, think of it as a revenue account, but it's not sales, it's somehow by mistake we received extra $5. Now, what happened if it's the opposite? If the cash register shows 625 of sales, but we counted the cash and we only have 621. Now, we have a cash shortage. What entry do we make to record the cash shortage? We debit cash exactly how much we received at 621. This is how much cash we received. The sales is 625 and now we have a cash short, cash over and short, but now it's a debit. What type of account is this? Think of it of other expense or loss, other expense slash loss. That's what the cash over and short is now. It's a debit. Usually, over time, they cancel each other and hopefully they don't happen often. Usually, it should be minimized. Now, this is if you receive the cash over the counter. It means you receive the cash. What happened if you receive cash receipts by mail? Usually, there's no cash receipts by mail. You receive check by mail, because no one, it's illegal to mail cash, but we say cash receipts by mail. Let's technically check. The first thing you need to do is two people should be assigned to open the mail. Now, I used to work in a place where we used to give out loans, loans to individuals, and the payment used to be sent to our office, so we would service the loan right from that office, so we would write, underwrite the loan, write the check, also receive the payment this way. Customers, the purpose of that business was for the customers to feel at ease that they are dealing with actual people, not large corporations, so they make the payment at the office, they mailed or checked at the office, so there's one in an individual relationship. That's the goal of it. So, I remember I used to open the mail with someone else, so two people open the mail, and usually it's, I would open the mail with someone else, and every day we will rotate, and I will open the mail, for example, with with Amy, the following day I will open the mail with George, then the third day I don't open the mail. Amy and George open the mail, so you have two individuals randomly selected by manager to open the mail. Okay, why that's the case? Because collision is required, now if somebody, if we're going to steal the check and somehow convert them to us, then we need to collude, we need to agree on this, and it's harder for two individuals to agree, so that's why that's what you do, why we do so. Then the next thing you do is you restrictively endorse the check, what does that mean? Immediately as we open the check, I used to open the mail, give the check to the other person, let's assume Amy, Amy will turn the check on its back, and it will stamp the cash for deposit only in our bank account at the business bank account, so what this does is restrictively endorse the check, so now the check can no longer be stolen by anyone, because now it's endorsed, also we would make a list of the name of the person that paid, their account number, and the purpose of the payment, for our purposes was easy, payment on their loan, then what we do is we will send a cash, the cash, plus a copy to the cashier, we would have a cashier individual, okay that's in charge of the cash, we send the copy to record keeping to our the person that's in charge of updating the record, and we will keep one copy, so basically we'll have three copy, what would the cashier do? The cashier will take the cash and will deposit the cash and get a deposit slip from the bank, then the record keeper which is the accounting department will record the amount received in the accounting record, then they will update the accounting record, so notice that the steps that are taken here, each individual is responsible for one task, one person for counting the check, another person to make the deposit, and a third person to change the record, so you have, remember we talked about separation of duties, so not one individual is taking care of the whole thing, and each individual is checking the work of the other individual, so this is the purpose of internal control, now receiving cash is important, but also the control of cash payment, when we make cash payment that's also important, we want to make, we want to make only payment to individuals who are who are legitimate vendors, legitimate lenders, legitimate suppliers, so on and so forth, so control of cash payment is as important as most large theft occur from that, from that, from that angle, so when people steal money from their company, usually if you go to any newspaper or to local newspaper or Google and see cash theft, it usually happen through cash, through cash disbursement, what happened, one person at the company in charge of writing the check, they might pay, they might make payment for their spouses, boyfriend, girlfriend, relatives, friends, what they do is they create a fictitious company and they send checks to that fictitious company as legitimate payments, and this is how they steal the cash, so it's very important that cash disbursements is being controlled just like cash receipts, okay, so what do we need to do, all payment should be made by check, and we'll talk about why by check later when we prepare the bank reconciliation, but the check is a good record because when you make a payment and a check, it tells you who signs the check, who wrote the check, to whom the check is being paid, the amount, the time, and the purpose, so we can have a record when we write everything in check, and limit access to checks except those who authorize to sign the checks, obviously that's a good control too, you want to make sure the checks are protected, and some companies what they do, they need two signatures for each check, so not one individual can sign the check, you need two signatures, and we'll talk later on and shortly what internal control the company will need to have to make sure the payments are being made to legitimate vendors, okay, and also we need to have a cash budget, include projected cash receipts and projected cash disbursement, because if you prepare a proper budget, okay, then if somebody is overpaying it's going to appear in the budget, because we're going to find out that we're paying more than what we thought, okay, same thing with cash receipts and cash disbursement, if we received more it's not it's not a problem, but if we received less than what we projected, it is a problem, we need to find out why, because if somebody is stealing the cash budget might be able to help us kind of start our investigation, or it's a red flag, okay, now we need to use something called the voucher system of control, what's a voucher system, a voucher system is a file system, simply it's a bunch of files put together, and if you are an auditor, if you're studying accounting later, you're going to see understanding how voucher system work will help you tremendously when you're auditing a company or studying for your audit course, so let's see what a voucher system is, a voucher system established procedure for verifying, approving, recording libraries for eventual cash payment, and issuing cash only for verified, approved and recorded libraries, so how does the voucher system work, so it's very important to take a look at a picture how the voucher system work, so you see the importance of a voucher system, but basically this is a voucher, it's a file, it's just a regular file, Manila file, but you're going to see what's included in that Manila file, when you're an auditor, when I was an auditor, I used to look at those all the time, because part of auditing is to look at the payment, to look when the company makes a payment, is this for a legitimate purchase, what do you do, you go to the voucher, you select random vouchers and you'll start to check them, so to illustrate this concept it's better to just walk you through an example, fictitious example, let's assume we want to buy five tablets for our business, the first thing we do, the the person that would like to buy the five tablet will prepare what's called a requisition purchase requisition report, and what is that purchase requisition report, it looks something like this, basically they'll have to fill out a form saying we would like to buy five tablets, usually they will get the approval of their supervision, and once we fill out this this purchase requisition report we're going to send one copy of it to the accounting department, so follow with me what's going to happen, so i'm going to highlight the accounting department in yellow as we're going through this, we'll send one copy to the accounting department, now we send this purchase purchase requisition report to the purchasing department, so it goes from their acquisition to the purchasing department, the purchasing department will prepare a purchase order, so this is what a purchase order would look like, and the purchasing department will send this request to our favorite vendor, whoever our favorite vendor is we're going to assume it's apple, so we're going to be buying five tablets from apple computer, so they will fill out you know quantity five, they want the tablet and they will send the order to apple, usually they will fill out for example you'd go online and you fill out the form, but it's nevertheless it's a purchase order, now notice what they do, they would also submit one copy of this purchase order, they will submit one copy of this purchase order to the accounting department as well, the accounting department gets a copy, obviously apple the supplier gets a copy, the person that requested the purchase will get a copy, let them know that you know we completed your order and we'll send one copy to the receiving department, who are the receiving department, the department that's going to receive the five tablets, the division, now what's going to happen apple would receive the order, they will ship it and they will send an invoice, supplier vendor invoice to our accounting department, notice we're going to the accounting department would receive an invoice, so notice let's go back and highlight the accounting, so they would receive a purchase requisition, they would receive a purchase order, then apple computer will send them an invoice, sell on them, we shipped you five tablets, please pay us, it's an invoice, do we pay, no not yet, what we do is we're going to receive until we receive the five tablets, once we receive the five tablets, once we receive the five tablets, the receiving department would prepare a receiving report that we receive, for example this is a receiving report for grade A milk, manufacturer raw milk, so on and so forth, but it will be like five tablets, so this there'll be a receiving report, so the receiving department, which is a separate department, would receive the five tablets, also will send one one copy to the accounting department, also they will send one copy to the person that requested it, the tablets will send one copy to the purchasing agent, but the most important will send one copy to the accounting department, now the accounting department they would look at the record and they will find out there's a legitimate purchase requisition, a legitimate purchase order, a legitimate bill, and legitimate five tablets, and usually you don't tell the receiving department what you are receiving, you ask them to inspect it to make sure that they count, and we did receive the five tablets, at this point the accounting department would review all the paperwork, and what they would do is they will, they are ready to pay, now we are ready to pay, because it's a legitimate purchase, notice the acquisition department is separate from the purchasing department, the purchasing department is separate from the supplier, the supplier is separate from the receiving, so all these are independent parties going through the same transaction, so there's some internal control here by default because you cannot steal unless all these individuals they kind of collude together, the accounting department would review everything, and usually in the real world what's happening these days is all of this is automated, so the receiving department they will go in and they will, you know, once they receive it they will input in the computer that we receive the order, then it updates the voucher system, so everything is electronic, but here I'm showing you the paperwork because it's easier to understand, so once we receive all these four documents, we, the accounting department will put everything together, they will update the record, they say we have a liability and they will send, they will send it to the cashier, the cashier one more time, they would look at everything, make sure everything looks good, then we write a check to apple for the five tablets, so this is what a voucher system is, so as I was saying earlier, if you're an auditor, what happened is, for example, let's assume we paid apple 5,250, let's assume that's the total check, what we do is, as an auditor, you have to go back and I have to check everything, make sure all the paperwork is in order, and the company that followed the internal control that they were supposed to this is part of auditing a company, so controlling the cash payment is very, very important, now there are more controls that you can implement in this process, but it's beyond the scope of the scores, I'm just planting the seed down the road, if you are studying audit, this topic is very important, now in the next session what we'll look at is, when you disperse money, actual money, petty cash, rather than in a check, so sometimes you make payments with petty cash, not check, we'll take a look at this in the next session, as always, please like my recording if you like them, subscribe, share them, and if you're looking for additional material, please visit my website, study hard, and please, please, please stay safe in these corona days, good luck


The federal government has pleaded with the organized label to suspend the proposed strike on Wednesday saying that the government is doing everything to ensure that a hardship occasioned by the petrol subsidy removal is sorted out. However, the organized label asked the federal government to scale up all its policies and programs aimed at elevating the sufferings of Nigerians as a result of the fuel subsidy removal. After the meeting with the federal government representatives, the label leaders said even though they have listened and read carefully the interventions and strategies being suggested by this administration, they expect more in corresponding to the anonymity of the issues at hand. What we have been advocating for on the part of label is wage award that doesn't have much bureaucracies, that doesn't have much, you don't have enough issues around the law, because the law that prescribed minimum wage said 5 years until you are made that no other thing can kick in, but we said for the immediate, let government come out just as some state government has announced that it will pay 40,000, some say 50,000, so they should do something like that. We have also heard some state at all come in and saying that they are going to pay PMS allowance of XYZ amount, so those are the wage awards that we were thinking and we are pushing governments to do. We also made a discussion by saying the 3,000 bosses being proposed to be made available is not sufficient, if you divide it by the number of states we have, it won't take us anywhere. So these discussions are ongoing and the government came with an appeal of shifting the intended protest tomorrow, we said no this is not something that for us to discuss here because we have other organs of the union that we have to go back and look at it critically because the truth is that the truth remain facts that every Nigerian out there is within boiling out there to see what we come out of this very meeting. Equally pleaded with him that bosses should be put across all our high institution to enable us cope with the fuel subsidy period which has approved that. I am sure that you people know yesterday with that release we were able to get that then. The next thing we are looking at is the issue of the palliative, how it goes to make sure that we are able to get it right. The federal government however appealed to the labor unions to shelve the planned protest. Basically we laid out the plans and the interventions of Mr. President as you all heard in his broadcast yesterday, we made it clear that this was just Mr. President's initial rollout and interventions and that conversations will be ongoing as we go along and we appealed to Labour. We did appeal to Labour to call up their protest for tomorrow. We found listening ears here and they did agree that they all accepted that Mr. President's broadcast was a welcome development and that they will go back home to talk to the other leaders that are not present today. Meanwhile on whether the planned protest has been caught off the Labour leaders said they would be meeting tonight to decide on the way forward and take a definite position.


Hello everyone, this is Amit Dan of amitdan.com. Today I will have another episode video on notebooks and today I will talk about how to use a notebook. So you are looking at one of the notebooks I have been using right here and this video how to use a notebook cannot be a complete video or there is no way someone can tell you how to use a notebook because there are so many different ways you can use a notebook and you are only limited by your imagination but what I'm going to show you is that mainly how I use my notebook and these are only just like you know few ways to use a notebook and you can use like you know many many ways to use a notebook or there are many other ways to use a notebook so this is just a few suggestions or this is just a few ways that I use a notebook and that's what I'm going to show you so basically I'm going to give you a look inside my notebooks and you know and you see that you know how I use my notebook. Let me just tell you before I open the notebook that you know the main ways you can notebook is just you know jot down or write down random ideas or you can you know use that even as a shopping list or grocery list or you can use as a calendar like you know on hoochie day you're going to do what or you can do as a to-do list or you can even write like you know articles or poems if you are a content creator or if you are content creator you can also like you write down your idea of your next content or next video or next article on your website you can also write down if you have an appointment you can also write down you know if you're tracking how much you're spending or if you're buying something when you bought it the model number and everything so there's not really any limits to what you can do or you cannot do so now let's take let's take a look inside my notebook and you'll see that you know how I've been using this notebook so I have a lots of notebooks and on this channel I started reviewing some of the notebooks and pens and which I'll continue to do so in the future so the first thing I'm going to show you is that here you're looking at how I'm you know writing down my ideas of my next video on this channel so here this is an idea I came up with and I haven't finished actually making this video yet and this is going to be about how to get the best possible weather from Amazon Alexa so that's what I have this idea and you can see that there's another idea right here usually I use one page per entity or per item I try not to use one page more than one item so here I have an idea about Chromebook how to use guest mode on Chromebook and you can see that you know I crossed it off because I finished making this video about Chromebook and here is my dental appointment which I completed but you know I didn't tear this page off or remove this page because just wanted to show you on this video and then here you can see that you know I have another idea for my YouTube channel I create a travel packing list or travel video which I have it here so this one I haven't done it yet so that's why I still have this here and then you can see that you know here I wrote down some ideas so before I started my new series which is called moments I was you know brainstorming how to what what to name or how to come up with the idea so I have a few names for the series for example life moments bits and pieces these moments inspired by life random life bits and pieces lots of ideas but I came up with only one name which is moments so here is how I brainstorm those ideas and then here I have some more ideas and I even if I am writing down on a sticky piece of paper then you can just like you know you can see that you know you can just stick it to your notebook the sticky page or not from your notepad so that's another way you can use that and then here I just wrote down some course I enrolled in and then let's take a look here and here I'm just writing down some random stuff about bright brightness and contrast which I used to set up my monitor and here I wrote down someone's name when I spoke to the great car and here I have some also more name and phone number who has calling my insurance company and here I wrote down some notes about a video I was making so this is basically about Marriott Bonvoy viewers points in American Express Marriott Bonvoy great car so you can see that and then here's some notes about my vacation planning which is starting next week and then here some appointment with my accountant and again some more appointments with my eye doctor and same thing some more appointments and then I was using this page as a calendar to do to write down what to do on that date but I didn't write down anything so may basically that's how I use notebooks but you know you can use it many other ways but I'm going to just show you some tips what what I used to create my notebook content so usually I write on one side of the page and that way if I need to add something later or if I need to add a sticky page I can just do it later and then usually on the first section of the notebook I write down stuff or events like I just showed you but I have a separate section on the backside of the notebook here on this section and this section I write down usually permanent things that you know I need to keep it I don't need to destroy them or you know remove them and I can just like and transfer them to my next book notebook when I finish with that notebook so I cannot actually show you what I have here because these are kind of like you know some password or bank account number or stuff like that so that's what I have in here so and this notebook you can tear off pages once you are done so you know if I'm done with something then I just like to remove the page and I just use another page so this is how I use my notebook and my next notebook is going to be definitely not the same brand or same type usually I change your notebook after the one just to not to get bored with the same one and that's how I use my notebooks and some ideas for you so again there's no right and wrong answer for how to use a notebook and you are only limited by your imagination you can do so many things and there are so many ways to use a notebook and it makes you a better person it makes you more productive and that's all I wanted to talk about thank you for watching this video forget about subscribing this channel forget about liking this video I'll see you shortly


What does Y do in VIM? Y yanks things and it's more or less like copy. Welcome back to this short series on VIM where we're covering the alphabet in VIM A to Z. I'm Chantastic and today we're talking about Y. Y is how we copy text in VIM and it's called Yank or it stands for Yank. So you would Yank text instead of copying it. Let's dive into our editor. We will open up the quick brown file today. Now the first thing about Y is that you can use it with a motion. So we can do Y to the right and that will copy into our register this one right here. Now to paste we use P which we've learned before. If we want to paste it before the one that's already there we can do a capital P and if we want to undo that and paste it I'm sorry after we can use a lower case P. Now the key is that we used a motion so we just said write to copy the character under our cursor. Now we can Yank words using other motions so we can do Y end to Yank this word and if I paste that in front now we have two vices. Let's undo that. The next use of Y is two Ys in consecutive order. So Y, Y. Y, Y will copy an entire line and we can hit paste and it will paste that line below the line that our cursor is on. So pretty easy command there Y, we'll do that. Now all of these commands typically have a capital version too and capital Y will do the same thing as Y, Y. It's an alias so I did capital Y and if I hit P it's going to insert that below. Now this command is configurable and you can see how so in the help documentation and you can configure it so that it will copy to the end of the line from your cursor that can be useful. I don't personally use it. I really don't like a lot of configuration but that's something that you can do. Finally Y also works with visual selection so if we hit V to get into our visual selection mode hit E a few times to get to the end of words we can hit Y and P will insert that visual selection that we made. We will undo that and if you have any questions you can do the command colon help to find help or H for short and type Y. That will give you all of the documentation for Y. You'll see all the commands that we covered here today. Additionally with information on how to configure capital Y to go from the cursor to the end of the line. That's all I have for you today. I am so excited that we finally covered Y because it is so valuable all the time being able to copy something without having to first delete it. Tomorrow we're covering Z which is the last letter that we're going to cover. I can't believe we made it all this way and more so I can't believe that it took me so long to make my cursor pink so it would stand out more. I barely know what I'm doing. But I'll see you tomorrow with Z.


197 тебя Wait It as well Has Hmm...  Jab star   ll akan glance కకి సికచామౌ స్ఠసికినా , ఆవతాకిన్, లాఫైశదాచా, మ఻ణ్యె ఢ stinky థెగ్నతికాకిస్. మారం Mats స్రురుామునానా జతచనికిటల్కంచల౎ Like you said, this is about Biosa, Imo and Kogi given material elections and so elections are the foundation of democratic governance and as they promote political accountability, citizen's participation and give voice and part to the people. The elections in Biosa, Imo and Kogi are off-cycle elections deviating from the regular electoral cycle of general elections in March. So what is the role, what are the roles of the governors, so the chief executives of the states are responsible for state administration, law enforcement and the implementation of state laws. And of course what are the challenges that you know voters that mitigate against voters' participation. We have corruption, we have limited voters' education, we have voter apathy and we have instances of violence. So let's quickly do like a comparison of 2019 versus 2023. So in 2019, now this is about Biosa. In 2019 there were 922 562 registered voters compared to 2023 that gives a record of 1,056 862. That's very interesting and then there was 146 999 voters, votes that were cast compared to 2023 which has 1,009,895. That is 1,009,895 is the record for collected PVCs in 2023. We do not have a record for 2019. Now in 2019 we have, sorry again. I don't even think they put the votes cast for 2023 for Biosa. That's what you, that's where you are on. No it didn't, exactly. This is just going to be, you know, a new election. But you can see the numbers. Yes, I wish they could project this. I'm getting involved in political cycles. Yes, which is, I mean. Koge looks really interesting as well. The margin for Koge is quite close and Imo state as well. Imo was 2.2 registered voters in 2019 and 2023. You had about 2.4 registered voters. So it gives us a bit of, you know, clarity. Yeah, yeah. Glo, you want to come in? Yeah, for Koge we had about, that's 2019, about 1,646 during 250 registered voters. That's against 2023, which we have about 1.9. So about 300,000 different voters, like close sort of. And we have for the collected PVCs, you can see we have about 1.8. There is no record for 2019. But if you look at the bigger 1.8, that shows how people are interested in this. Absolutely. Yeah, compared to the registered voters. Yeah, compared to the registered voters. And we have for, on collected PVCs, that's 100. So we have for accredited voters for 2019. That's Koge still 636. And we have voters casted for 2019. That's 624. So we're just going to watch and see the votes being casted this for this current election. So what are the key actions for citizens? So what should be expected of you? What's your civic responsibility towards this current election? We expect you to register to vote and select credible candidates. Do not be biased in your choices. You know, look for who the people you believe can cause a change in your various states. And vote, not fight. Please vote, do not fight. I say vote, do not fight. And protect your vote on election days. Absolutely. I keep them accountable. So for the Biasa-Ima and Koge states, just five days left. So the government elections would happen November 11, 2023. So remember that this is the office of the citizen, right? Chat box. You just say hello on WhatsApp to 01-700-6381. You get to know your elected officials, your governors, senators, House of Rep members, State House of Assembly members, local government, chairman and councilors.  Select credible candidate. Make sure you read their manifesto and watch out. See what is happening in the house. When they buy one, there are 60 million guys. Because we just... Don't do that. Read about them. Learn. Cause votes do not be violent. Don't fight and protect your votes on election days. Stay there and keep holding them accountable. Count your votes live at the polling unit. Alright, so today we want to discuss this our project. We will not let it go. And here's what we found this today's quote. It says, abuja cannot pay its bills. We have to get to serious work. Abuja, as it is today, is choking. This was from Professor Chukuma Chaosoludo, the former central bank of Nigeria. So the former governor of central bank of Nigeria.  Even though they say that they did not buy it. So we don't know what to believe. The purchase of vehicles worth 1.5 billion Naira, as well as 100 billion Naira are located to the FCT. Now these elicited angry reactions from Nigeria, which led to dropping the yacht and increasing the student loan section to about 10 billion. That story is still a bit sketchy. However, all the line-ups remain. And today, of course, we are joined by Kemesit. We will join us much later to discuss the FCT cut of the budget. And we are asking in the largest sense, what can 100 billion do for Nigeria's economy? That 100 billion has been allocated to the FCT. What can it do for the Nigerian economy? But first, this week we have gone on break. When we come back from that break, we want to see what we found in today's news. Thank you for staying with us now. International day for prevention or preventing rather the exploitation of the environment in war and armed conflict is observed annually on November 6th to raise awareness about the devastating impact of war and armed conflict on the environment. This day also serves as a reminder of the importance of protecting the environment during times of conflict. Very, very important day. Sometimes there are all the streets, there are all these silent rules that you can't go there, you can't go there. Even in the midst of war, there are some things you're supposed to just preserve. So I hope it is followed through. But it's an important day. D, what did you find for us in today's news? This one is alarming for me because it says cooking gas, scarcity, heat, leaguers, kano, katsina and other states. So up until a couple of months ago, I know the 12.5 kg gas was about, it was going for like 9,000. Then it jumped to like about 10,000. And then now it's 14,000 plus. That's even if you say, you know. So I was very interested in that because I mean, gas is, I mean, most of the cities in Nigeria are quite urban. So you would expect that a lot of people are using gas in homes and all that. So there is a report that says that the Nigerian liquefied natural gas made available about 20 metric tons of cooking gas for a price and it's actually baffled as to why there is this scarcity. So for me, I don't know if it is artificial or just, you know, in terms of speculation because they probably feel there's not policy coming on or just the law of markets, you know. But either way, I know that Nigerians also were very, we take things like this very literally, you know.  You think this is the time to buy gas and keep at home. That's dangerous because this is very hot season. Is it the end of year effect? Again, very possible. If we should not remind you of my misery. You know, we are in the middle of a project, right? Yeah. Hey, Father Lord, this was going to be sleepless night. When I finish like this, I'm going to sleep. Literally like every day you call your suppliers for this. The price is changing. Honestly, you won't blame them. Even me, you are talking about a story. Because I need to buy at least three, what's it called, cylinders and fill them up in preparation for the... You just have to... No, I mean, for me, I get that. That's the way we do things because we understand that this is Nigeria. But I would just say that let us also take safety measures. That's all you can say. That's it, yeah. Louis, how about you? Mine is about Mr Aibu. So reports coming on today said he got one of his legs amputated. And I decided to take this story because I know all about taking care of someone with a terminal disease. I know when this story came out where he was requesting, or his family was requesting for assistance tonight, so many were there. His reach, why is he asking for that? If it's someone that's gone through that, you know, there comes a point where it's almost like no amount of money is enough because there are some diseases where he just keeps spending. So all I want to wish him quick recovery. So from the reports, it states here as at one p.m. noon today that he has gone through seven successful surgeries but to keep him alive and increase his chances of recovery, one of his legs had to be amputated. This development has been hard on us all but we've had to accept it as that is new reality to keep him alive. I just wish him quick recovery. I mean we've lost a lot of actors and people in the entertainment industry this year. We don't want to lose anymore so he's in our prayers and I hope so. So I'm actually really afraid for him. I had my staff mom who was diabetic and at some point when it gets to that place that point where they begin to amputate you really is a 50-day chance. I really pray for him honestly. So with diabetes, I have people that are living with diabetes around me and I know that there's some level of what's the word, non-discipline that comes with that. So there are some illnesses that you can just leave your life. You can manage it. With diabetes specifically there's a lot of discipline that goes with diabetic management. So when it gets to that point where your legs are being amputated it means that you have really really gone to the critical stage of diabetes. So it's now a 50-50 thing you really must pray. Because I mean I've heard so many stories of people that by the time they did that in a few months something happens. So I just pray that would not be his own situation because he's quite on the big side. So even outside of this amputation there has to be a lot of psychotherapy because first of all he's an alarm light. He's a celebrity. He's lived his life. He's done a lot of things. Now coming to the reality of wanting to I mean now using one leg. So there will be a lot of depression. There will be a lot of fighting. There will be a lot of things that would go with that. So the funding is not just money they need. They need a lot of partnership. So if this is the time start reaching out to all the psychotherapists they know. I mean all the physiotherapists, psychotherapists, all of those mental health specialists.  So there are so many things I need to battle. Then again he needs to then speak to someone that is a nutritionist and that is also like a fitness coach because you see by the time also with diabetes your weight also helps. If you are able to at least keep your weight on there a certain year it helps. So I'm just praying and I'm wishing him you know spirit recovery and I'm hoping that he will come out of this stronger and better. To take a break when we come back from that break, let's discuss a boujee. Stay with us over right back.