Chapter 15 of History of Astronomy This is a LibriVox recording. All LibriVox recordings are in the public domain. For more information or to volunteer, please visit LibriVox.org. Recording by Justin Ordway. History of Astronomy by George Forbes. Chapter 15 The Fixed Stars and Nebulae Passing now from our solar system, which appears to be subject to the actions of the same forces as those we experience on our globe, there remains an innumerable host of fixed stars, nebulas, and nebulas clusters of stars. To these, the attention of astronomers has been more earnestly directed since telescopes have been so much enlarged. Photography also has enabled a vast amount of work to be covered in a comparatively short period, and the spectroscope has given them the means, not only of studying the chemistry of the heavens, but also of detecting any motion in the line of sight from less than a mile a second and upwards in any star, however distant, provided it be bright enough. In the field of telescopic discovery beyond our solar system, there is no one who has enlarged our knowledge so much as Sir William Herschel, to whom we owe the greatest discovery in dynamical astronomy among the stars. That is, that the law of gravitation extends to the most distant stars and that many of them describe elliptic orbits about each other. W. Herschel was born at Hanover in 1738, came to England in 1758 as a trained musician, and died in 1822. He studied science when he could, and hired a telescope, until he learnt to make his own specula and telescopes. He made 430 parabolic specula in 21 years. He discovered 2,500 nebulae and 806 double stars, counted the stars in 3,400 gauge fields, and compared the principal stars photometrically. Some of the things for which he is best known were results of those accidents that happen only to the indivisible enthusiast. Such was the discovery of Uranus, which led to funds being provided for constructing his 40 feet telescope, after which, in 1786, he settled at Slough. In the same way, while trying to detect the annual parallax of the stars, he failed in that quest, but discovered binary systems of stars revolving in ellipses around each other. Just as Bradley's attack on stellar parallax failed, but led to the discovery of aberration, nutation, and the true velocity of light. Parallax. The absence of stellar parallax was the great objection to any theory of the Earth's motion prior to Kepler's time. It is true that Kepler's theory itself could have been geometrically expressed equally well with the Earth or any other point fixed, but in Kepler's case, the obviously implied physical theory of the planetary motions, even before Newton explained the simplicity of conception involved, made astronomers quite ready to waive the claim for a rigid proof of the Earth's motion by measurement of an annual parallax of stars, which they had insisted on in respect of Copernicus's revival of the idea of the Earth's orbital motion. Still, the desire to measure this parallax was only intensified by the practical certainty of its existence and by repeated failures. The attempts of Bradley failed. The attempts of Piazzi and Brinkley, early in the 19th century, also failed. The first successes afterwards confirmed were by Bessel and Henderson. Both used stars whose proper motion had been found to be large as this argued proximity. Henderson, at the Cape of Good Hope, observed a centauri whose annual proper motion he found to amount to 3 inches, 0.6, in 1832 to 1833, and a few years later, deduced its parallax 1 inch, 0.16. His successor at the Cape, Maclear, reduced this to 0 inches, 0.92. In 1835, Struve assigned a doubtful parallax of 0 inches, 0.261 to Vega, Alire, but Bessel's observations between 1837 and 1840 of 61 Cygni, a star with the large proper motion of over 5 inches, established its annual parallax to be 0 inches, 0.3483. And this was confirmed by Peters, who found the value 0 inches, 0.349. Later determinations for a centauri, by Gill, make its parallax 0 inches, 0.75. This is the nearest known fixed star, and its light takes four and one-third years to reach us. The light year is taken as the unit of measurement in the starry heavens, as the Earth's mean distance is the astronomical unit for the solar system. The proper motions and parallaxes combined tell us the velocity of the motion of these stars across the line of sight. A centauri, 14.4 miles a second, equals 4.2 astronomical units a year. 61 Cygni, 37.9 miles a second, equals 11.2 astronomical units a year. These successes led to renewed zow, and now the distances of many stars are known more or less accurately. Several of the brightest stars, which might be expected to be the nearest, have not shown a parallax amounting to a twentieth of a second of arc. Among these are Canopus, Orionis, Cygni, Centauri, and Cassiopeia. Udman's has published a list of parallaxes observed. Proper Motion In 1718, Halley detected the proper motions of Arcturus and Sirius. In 1738, J. Cassinus showed that the former had moved five minutes of arc since Tycho Bray fixed its position. In 1792, Piazzi noted the motion of 61 Cygni as given above. For a long time, the greatest observed proper motion was that of a small star, 1830 Groombridge, nearly 7 inches a year, but others have since been found reaching as much as 10 inches. Now the spectroscope enables the motion of stars to be detected at a single observation, but only that part of the motion that is in the line of sight. For a complete knowledge of a star's motion, the proper motion and parallax must also be known. When Huggins first applied the Doppler principle to measure velocities in the line of sight, the faintness of star spectra diminished the accuracy, but Vogel in 1888 overcame this to a great extent by long exposures of photographic plates. It has often been noticed that stars would seem to belong to a group of nearly uniform magnitude have the same proper motion. The spectroscope has shown that these have also often the same velocity in the line of sight. Thus in the Great Bear, B, Y, 8, E, L all agree as to angular proper motion. 8 was too faint for a spectroscopic measurement, but all the others have been shown to be approaching us at a rate of 12 to 20 miles a second. The same has been proved for proper motion and line of sight motion, but in the case of plates and other groups. Masculine measured many proper motions of stars from which W. Herschel came to the conclusion that these apparent motions are for the most part due to a motion of the solar system in space toward a point in the constellation Hercules, This grand discovery has been amply confirmed, and though opinions differ as to the exact direction, it happens that the point first indicated by Herschel from totally insufficient data agrees well with modern estimates. Comparing the proper motions and parallaxes to get the actual velocity of each star relative to our system, C. L. Strouve found the probable velocity of the solar system in space to be 15 miles a second, or 5 astronomical units a year. The work of Herschel in this matter has been checked by comparing spectroscopic velocities in the line of sight, which, so far as the Sun's motion is concerned, would give a maximum rate of approach for stars near Hercules, a maximum rate of recession for stars in the opposite part of the heavens, and no effect for stars halfway between. In this way, the spectroscope has confirmed generally Herschel's view of the direction and makes the velocity 11 miles a second, or nearly 4 astronomical units a year. The average proper motion of a first magnitude star has been found to be 0.25 inches annually, and of a sixth magnitude star, 0.04 inches. But that all bright stars are nearer than all small stars, or that they show greater proper motion for that reason is found to be far from the truth. Many statistical studies have been made in this connection, and interesting results may be expected from this treatment in the hands of Captain of Groningen and others. On analysis of the directions of proper motions of stars in all parts of the heavens, Captain has shown that these indicate, besides the solar motion toward Hercules, two general drifts of stars in nearly opposite directions, which can be detected in any part of the heavens. This result has been confirmed from independent data by Eddington and Dyson. Photography promises to assist in the measurement of parallax and proper motions. Herp Ulfric, of the firm of Carl Zeig, has vastly extended the applications of stereoscopic vision to astronomy. A subject which De La Rue took up in the early days of photography, he has made a stereo comparator of great beauty and convenience for comparing stereoscopically two star photographs taken at different dates. Wolf of Eidelberg has used this for many purposes. His investigations, depending on the solar motion and space, are remarkable. He photographed stars in a direction at right angles to the line of the sun's motion. He has taken photographs of the same region 14 years apart, the two positions of his camera being at the two ends of a baseline over 5 billion miles apart, or 56 astronomical units. On examining these stereoscopically, some of the stars rise out of the general plane of the stars and seem to be much nearer. Many of the stars are thus seen to be suspended in space at different distances corresponding exactly to their real distances from our solar system, except when their proper motion interferes. The effect is most striking. The accuracy of measurement exceeds that of any other method of measuring such displacements, and it seems that with a long interval of time, the advantage of the method increases. The large class of double stars has always been much studied by amateurs, partly for their beauty and color, and partly as a test for telescopic definition. Among the many unexplained stellar problems, there is one noticed in double stars that is thought by some to be likely to throw light on stellar evolution. It is this. There are many instances where one star of the pair is comparatively faint, and the two stars are contrasted in color. In every single case, the general color of the faint companion is invariably to be classed with colors more near to the blue end of the spectrum than that of the principal star. Binary Stars Sir William Herschel began his observations of double stars in the hope of discovering an annual parallax of the stars. In this, he was following a suggestion of Galileo's. The presumption is that, if there be no physical connection between the stars of a pair, the largest is the nearest, and has the greatest parallax. So, by noting the distance between the pair at different times of the year, a delicate test of parallax is provided, unaffected by major instrumental errors. Herschel did indeed discover changes of distance, but not of the character to indicate parallax. Following this by further observation, he found that the motions were not uniform nor rectilinear. And by a clear analysis of the movements, he established the remarkable and wholly unexpected fact that, in all these cases, the motion is due to a revolution about their common center of gravity. He gave the approximate period of revolution of some of these. Castor 342 years Serpentis 375 years Leonis 1200 years Boutis 1681 years Twenty years later, Sir John Herschel and Sir James South, after re-examination of these stars, confirmed and extended the results. One pair of coronet, having, in the interval, completed more than a whole revolution. It is, then, to Sir William Herschel, that we owe the extension of the law of gravitation, beyond the limits of the solar system, to the whole universe. His observations were confirmed by FGW Shroove, born 1793, died 1864, who carried on the work at Dorpat. But it was first to savoury, and later to Anke and Sir John Herschel, that we owe the computation of the elliptic elements of these stars, also the resulting identification of their law of force with Newton's force of gravitation applied to the solar system, and the force that makes an apple fall to the ground. As Grant Well says in his history, This may be justly asserted to be one of the most sublime truths which astronomical science has hitherto disclosed to the researches of the human mind. Laterally, the best work on double stars has been done by SW Burnham, at the Lick Observatory. The shortest period he found was eleven years, Pegasi. In the case of some of these binaries, the parallax has been measured, from which it appears that in four of the surest cases, the orbits are about the size of the orbit of Uranus, these being probably among the smallest stellar orbits. The law of gravitation, having been proved to extend to the stars a discovery like that of Neptune in its origin, though unlike it in the labour and originality involved in the calculation, that entrances the imagination became possible, and was realised by Bessel, the discovery of an unknown body by its gravitational disturbance on one that was visible. In 1834 and 1840, he began to suspect a want of uniformity in the proper motion of Sirius and Procyon, respectively. In 1844, in a letter to Sir John Herschel, he attributed these irregularities in each case to the attraction of an invisible companion, the period of revolution of Sirius being about half a century. Later, he said, I adhere to the conviction that Procyon and Sirius form real binary systems, consisting of a visible and an invisible star. There is no reason to suppose luminosity in essential quality of cosmic bodies. The visibility of countless stars is no argument against the invisibility of countless others. This grand conception led Peters to compute more accurately the orbit and to assign the place of the invisible companion of Sirius. In 1862, Alvin G. Clarke was testing a new 18 inch object glass, now at Chicago. Upon Sirius, and knowing nothing of these predictions, actually found the companion in the very place assigned to it. In 1896, the companion of Procyon was discovered by Professor Shabrily at the Lick Observatory. Now, by the refined parallax determinations of Gil at the Cape, we know that of Sirius to be 0.38 inches. From this, it has been calculated that the mass of Sirius equals two of our suns, and its intrinsic brightness equals 20 suns. But the companion, having a mass equal to our sun, has only a 500th part of the sun's brightness. On measuring the velocity of a star in the line of sight at frequent intervals, periodic variations have been found leading to a belief in motion round an invisible companion. Vogel, in 1889, discovered this in the case of Spica, virginus, whose period is 4 days, 0 hours, 19 minutes, and the diameter of whose orbit is 6 million miles. Great numbers of binaries of this type have since then been discovered, all of short period. Also, in 1889, Pickering found that at regular intervals of 52 days, the lines in the spectrum of the Great Bear are duplicated, indicating a relative velocity equal to 100 miles a second of two components revolving round each other, of which that apparently single star must be composed. It would be interesting, no doubt, to follow and detail the accumulating knowledge about the distances, proper motions, and orbits of the stars, but this must be done elsewhere. Enough has been said to show how results are accumulating, which must in time unfold to us the various stellar systems in their mutual relationships. Variable Stars It has often happened in the history of different branches of physical science that observation and experiment were so far ahead of theory that hopeless confusion appeared to reign, and then one chance result has given a clue, and from that time all differences and difficulties in the previous researches have stood forth as natural consequences, explaining one another in a rational sequence. So we find parallax, proper motion, double stars, binary systems, variable stars, and new stars all bound together. The logical and necessary explanation given of the cause of ordinary spectroscopic binaries, and of irregular proper motions of Sirius and Procyon, leads to the interference that if ever the plane of such a binary orbit were edge on to us, there ought to be an eclipse of the luminous partner whenever the non-luminous one is interposed between us. This should give rise either to intermittence in the star's light, or else to variability. It was by supposing the existence of a dark companion to Algol that its discoverer, Goodrich of York, in 1783, explained variable stars of this type. Algol, per sigh, completes the period of variable brightness in 68.8 hours. It loses three-fifths of its light and regains it in twelve hours. In 1889, Vogel, with the Potsdam Spectrograph, actually found that the luminous star is receding before each eclipse and approaching us after each eclipse, thus entirely supporting Goodrich's opinion. There are many variables of the Algol type, and information is steadily accumulating. But all variable stars do not suffer the sudden variations of Algol. There are many types, and the explanations of others have not proved so easy. The Harvard College photographs have disclosed the very great prevalence of variability, and this is certainly one of the lines in which modern discovery must progress. Roberts, in South Africa, has done splendid work on the periods of variables of the Algol type. New Stars Extreme instances of variable stars are the new stars such as those detected by Hipparchus, Tycho Bray, and Kepler, of which many have been found in the last half-century. One of the latest great nove, was discovered in Aurega, by a Scotsman, Dr. Anderson, on February 1st, 1892, and, with the modesty of his race, he communicated the fact to his Majesty's astronomer for Scotland on an unsigned postcard. Its spectrum was observed and photographed by Huggins and many others. It was full of bright lines of hydrogen, calcium, helium, and others not identified. The astounding fact was that lines were shown in pairs, bright and dark, on a faint continuous spectrum, indicating apparently that a dark body approaching us at the rate of 550 miles a second was traversing a cold nebulous atmosphere, and was heated to incandescence by friction, like a meteor in our atmosphere, leaving a luminous train behind it. It almost disappeared, and on April 26th it was of the 16th magnitude. But on August 17th it brightened to the 10th, showing the principal nebular band in its spectrum, and no sign of approach or recession. It was as if it emerged from one part of the nebula, cooled down, and rushed through another part of the nebula, rendering the nebular gas more luminous than itself. Since 1892, one nova after another has shown a spectrum as described above, like a meteor rushing toward us and leaving a train behind, for this seems to be the obvious meaning of the spectra. The same may be said of the brilliant nova parsae, brighter at its best than Capella, and discovered also by Dr. Anderson on February 22, 1901. It increased in brightness as it reached the densest part of the nebula, then it varied for some weeks by a couple of magnitudes, up and down, as if passing through separate nebular condensations. In February 1902 it could still be seen with an opera glass. As with other novae, when it first dashed into the nebula, it was vaporized and gave a continuous spectrum with dark lines of hydrogen and helium. It showed no bright lines paired with dark ones to indicate a train left behind, but in the end its own luminosity died out and the nebular spectrum predominated. The nebular illumination, as seen in photographs taken from August to November, seemed to spread out slowly in a gradually increasing circle at the rate of 90 inches in 48 days. Captain, put this down to the velocity of light, the original opera sending its illumination to the nebulous gas and illuminating a spherical shell whose radius increased at the velocity of light. This supposition seems correct, in which case it can easily be shown from the above figures that the distance of this nova was 300 light years. Star Catalogs Since the days of very accurate observations, numerous star catalogs have been produced by individuals or by observatories. Bradley's monumental work may be said to head the list. Wakai's in the Southern Hemisphere was complimentary. Then Piazzi, Laland, Groombridge, and Bessel were followed by AgriLander with his 324,000 stars, Rumker's Paramata Catalog of the Southern Hemisphere, and the frequent catalogs of national observatories. Later, the Astronomish, Gellishaft, started their great catalog, the combined work of many observatories. Other Southern ones were golds at Cordova and stones at the Cape. After this we have a new departure. Gil at the Cape, having the comet in 1882, all to himself in those latitudes, wished his friends in Europe to see it and employed a local photographer to strap his camera to the observatory equatorial driven by clockwork and adjusted on the comet by the eye. The result with half an hour's exposure was good, so he tried 3 hours. The result was such a display of sharp star images that he resolved on the Cape photographic Dermastrum, which after 14 years, with captain's aid and reducing, was completed. Meanwhile, the brothers Henry of Paris were engaged in going over cacornax, zodiacal stars, were about to catalog the Milky Way portion, a serious labor. When they saw Gil's comet photograph and conceived the idea of doing the rest of their work by photography, Gil had previously written to Admiral Mouchet of the Paris Observatory and explained to him his project for charting the heavens photographically by combining the work of many observatories. This led Admiral Mouchet to support the brothers Henry in their scheme. Gil, having got his own photographic work underway, suggested an international astrographic chart, the materials for different zones to be supplied by observatories of all nations, each equipped with similar photographic telescopes at a conference in Paris, 1887. This was decided on. The stars in the charts going down to the 14th magnitude and the catalogs to the 11th. This monumental work is near in completion. The labor involved was immense and the highest skill was required for devising instruments and methods to read off the star positions from the plates. Then we have the Harvard College collection of photographic plates always being automatically added to and their annex at the Arequipa in Peru. Such catalogs vary in their degree of accuracy and fundamental catalogs of standard stars have been compiled. These require extension because the differential methods of the heliometer and the camera cannot otherwise be made absolute. The number of stars down to the 14th magnitude may be taken at about 30 million and that of all the stars visible in the greatest modern telescopes is probably about 100 million. Nebulae and star clusters. Our knowledge of Nebulae really dates from the time of W. Herschel. In his great sweeps of the heavens with his giant telescopes he opened in this direction a new branch of astronomy. At one time he held that all Nebulae might be clusters of innumerable minute stars at a great distance. Then he recognized the different classes of Nebulae and became convinced that there is a widely diffused shining fluid in space though many so-called Nebulae could be resolved by large telescopes into stars. He considered that the Milky Way is a great star cluster whose form may be conjectured from numerous stargazings. He supposed that the compact planetary Nebulae might show a stage of evolution from the diffused Nebulae and that his classifications actually indicate various stages of development. Such speculations like those of the ancients about the solar system are apt to be harmful to true progress of knowledge unless in the hands of the ableist mathematical physicists. And Herschel violated their principles in other directions. But here his speculations have attracted a great deal of attention and with modifications are accepted at least as a working hypothesis by a fair number of people. When Sir John Herschel had extended his father's researches into the southern hemisphere he was also led to the belief that some Nebulae were a phosphorescent material spread through space like fog or mist. Then his views were changed by the revelations due to the great discoveries of Lord Ross with his gigantic refractor when one Nebula after another was resolved into a cluster of minute stars. At that time the opinion gained ground that with increase of telescopic power this would prove to be the case with all Nebulae. In 1864 all doubt was dispelled by Huggins in his first examination of the spectrum of a Nebula and the subsequent extension of this observation to other Nebulae. Thus providing a certain test which increase in the size of the telescopes could never have given. In 1864 Huggins found that all true Nebulae give a spectrum of bright lines. Three are due to Hydrogen. Two discovered by Copeland are Helium lines. Others are unknown. Fifty-five lines have been photographed in the spectrum of the Orion Nebulae. It seems to be pretty certain that all true Nebulae are gaseous and show almost exactly the same spectrum. Other Nebulae, and especially the white ones like that in Andromeda, which have not yet been resolved into stars, show a continuous spectrum. Others are greenish and give no lines. A great deal has to be done by the chemist before the astronomer can be on sure ground in drawing conclusions from certain portions of his spectroscopic evidence. The light of the Nebulas is remarkably actinic, so the photography has a specially fine field in revealing details imperceptible in the telescope. In 1885 the Brothers Henry photographed round the star maya in the play-eds a spiral Nebula three feet long as bright on the plate as that star itself, but quite invisible in the telescope. And an exposure of four hours revealed other new Nebulae in the same district. That painstaking and most careful observer, Barnard, with ten and a quarter hours exposure extended this Nebulosity for several degrees and discovered to the north of the play-ads a huge diffused Nebulosity in a region almost destitute of stars. By establishing a ten inch instrument at an altitude of 6000 feet, Barnard has revealed the wide distribution of Nebulae matter in the constellation Scorpio over a space of four degrees or five degrees square. Barnard asserts that the Nebulae hypothesis would have been killed at its birth by a knowledge of these photographs. Later he has used still more powerful instruments and extended his discoveries. The association of stars with planetary Nebulae and the distribution of Nebulae in the heavens, especially in relation to the Milky Way, are striking facts, which will certainly bear fruit when the time arrives for discarding vague speculations and learning to read the true physical structure and history of the starry universe. Stellar Spectra When the spectroscope was first available for stellar research, the leaders in this branch of astronomy were Huggins and Father Secchi of Rome. The former began by devoting years of work principally to the most accurate study of a few stars. The latter devoted the years from 1863 to 1867 to a general survey of the whole heavens, including 4000 stars. He divided these into four principal classes, which have been of the greatest service. Half of his stars belong to the first class, including Sirius, Vega, Regulus, Altair. The characteristic feature of their spectra is the strength and breadth of the hydrogen lines in the extreme faintness of the metallic lines. This class of star is white to the eye and rich in ultraviolet light. The second class includes about three eighths of his stars, including Capella, Pollux, and Arcturus.  The third class includes Hercules, Orionis, Batelligio, Miraceti, and about 500 red and variable stars. The spectrum has fluted bands shaded from blue to red and sharply defined at the more refrangeable edge. The fourth class is a small one containing no stars over fifth magnitude, of which 152 Skelsruppe in Canes Venatici is a good example. This spectrum also has bands, but these are shaded on the violet side and sharp on the red side. They are due to carbon in some form. These stars are ruby red in the telescope. It would appear then that all stars are suns with continuous spectra and the classes are differentiated by the character of the absorbent vapors of their atmospheres. It is very likely that, after the chemists have taught us how to interpret all the varieties of spectrum, it will be possible to ascribe the different spectrum classes to different stages in the life history of every star. Already, there are plenty of people ready to lay down arbitrary assumptions about the lessons to be drawn from stellar spectra. Some say that they know with certainty that each star begins by being a nebula, and is condensed and heated by condensation until it begins to shine as a star. That it attains a climax of temperature, then cools down and eventually becomes extinct. They go so far as to declare that they know what class of spectrum belongs to each stage of a star's life and how to distinguish between one that is increasing and another that is decreasing in temperature. The more cautious astronomers believe that chemistry is not sufficiently advanced to justify all of these deductions. That, until chemists have settled the lately raised question of the transmutation of elements, no theory can be sure. It is also held that, until they have explained, without room for doubt, the reasons for the presence of some lines in the absence of others of any element in a stellar spectrum, why the arc spectrum of each element differs from its spark spectrum, and what are all the various changes produced in the spectrum of a gas by all possible concomitant variations of pressure and temperature. Also, the meanings of all the flutings in the spectra of metalloids and compounds, and other equally pertinent matters. Until that time arrives, the part to be played by the astronomer is one of observation. By all means, they say, make use of working hypotheses to add an interest to years of laborious research and to serve as a guide to the direction of further labors. But be sure not to fall into the error of calling any mere hypothesis a theory. Nebula Hypothesis The nebular hypothesis, which was first, as it were, tentatively put forward by Laplace in a note in his System du Monde, supposes the solar system to have been a flat, disc-shaped nebula at a high temperature in rapid rotation. In cooling, it condensed, leaving revolving rings at different distances from the center. These themselves were supposed to condense into the nucleus for a rotating planet, which might, in contracting, again throw off rings to form satellites. The speculation can be put in a really attractive form, but is in direct opposition to many of the actual facts, so long as it is not favored by those who wish to maintain the position of astronomy as the most exact of the sciences, exact in its facts, exact in its logic. This speculation must be recorded by the historian, only as he records the guesses of the ancient Greeks, as an interesting phase in the history of human thought. Other hypotheses, having the same end in view, are the meteoritic hypothesis of Locklear and the planetysmal hypothesis that has been largely developed in the United States. These can best be read in the original papers to various journals, references to which may be found in the footnotes of Miss Clerk's History of Astronomy during the 19th century. The same can be said of Bredician's hypothesis of Comet's Tales, Orenius's book on the applications of the theory of light repulsion, the speculations on radium, the origin of the sun's heat and the age of the earth, the electron hypothesis of terrestrial magnetism, and a host of similar speculations, all combining to throw an interesting light on the evolution of a modern strain of thought that seems to delight in conjecture, while rebelling against that strict mathematical logic which has crowned astronomy as the Queen of the Sciences.


QuickBooks Desktop 2023 Customized Shortcuts and Homepage Icons Let's do it within 2-its QuickBooks Desktop 2023 Support Accounting Instruction by clicking the link below giving you a free month membership to all of the content on our website broken out by category further broken out by course. Each course then organized in a logical reasonable fashion making it much more easy to find what you need than can be done on a YouTube page. We also include added resources such as Excel practice problems, PDF files and more like QuickBooks backup files when applicable. So once again click the link below for a free month membership to our website and all the content on it. Here we are in QuickBooks Desktop sample rock castle construction practice file provided by QuickBooks going through the setup process we do every time maximizing the home page to the gray area going to the view drop down open windows list on the left hand side we're not going to open up any reports because we're focused in on some customization areas some shortcuts some items that might make the data input a little bit easier or more customizable for your particular needs and sometimes when we do some of that customization it actually makes us close all the windows and open them back up again which we don't want to have to do the three areas we will be taking a look at will be the home page are there certain icons that we can add or remove making the home page more useful the next will be the favorites on the left hand side we're currently have the open windows open which is what I use most of the time and I usually toggle this little icon down so I can see the open windows but you might want to use the shortcuts here and so you can open up the shortcuts we looked at some of the shortcuts in there automatically will go into a little bit of them in more detail and think about how we can customize those shortcuts also noting that you could in a view setting if I go to the view drop down up top instead of having those on the left hand side you could put them on the top which I think is going to be that would be useful if you actually use some of these shortcuts a lot I don't typically do that I think most people don't do that because they like to use the open windows item and so they put it on the left hand side but some people might like that so I'm going to go to the view drop down and put that back on the left and then the other area that you can customize for easier faster data input is in the favorites tab up top you can have this drop down and customize the favorites for those types of things that you would like to get to more easily possibly those types of things that are buried in a particular drop down for example they're down at the bottom or something like that and you would like to put them into the favorites area then you have that option let's first think about the homepage the homepage is a nice visual flow chart great place to go there might be some icons that you would like to include on the homepage some that you might want to remove now most of the flows in the homepage I'm going to close up the carrot on the left are there are populated due to the type of industry that has been set up so for example in the vendor section if you turn inventory off you're not going to have this top line item because you don't have the inventory tracking you'll just have the bills and the pay bills that will happen automatically when you set up the company and you tell the system that you don't have any inventory for example but there might be some items in here that you might just not use perhaps you don't ever use the sales receipt form you only use the full service or cruel form and therefore you'd like to remove the sales receipt form so it doesn't confuse you or other users of quickbooks on the staff or something like that you might be able to do some further customization to the homepage for that purpose so let's first look at that we can go to the file drop down or the edit drop down and then go to the preferences at the bottom going into the preferences we'll talk about all the preferences and more detail in a future presentation but for here we're just looking at the desktop view to see the customizations there you got the my preferences on the first tab you could choose not to show the homepage so when it opens up you don't show it I still like it I still use the homepage so every time I open up the company file the homepage opens up and that's what how I like to see it I'm going to go to the company tab the second tab and then we have some of these items so select the features that you want to show on the homepage so we have the sales receipt up here so if we're not using the sales receipt we could remove that this is the state statement and charges we could remove those if we don't use those two items so and they're not going to have an impact or tied to anything else right so we could say I'm going to uncheck those if you change something like that it usually forces you to close all the windows so be aware of that so I'm going to say okay and then it says quick books must close all the open windows I'm going to say okay and then open back up the homepage in the company drop down homepage and then let's see what happened what did it do what did it do what did you do quick books so it removed that one and again it's a little bit more streamlined and you've you've got little little less stuff happening down here and that might make the data input a little bit easier for users of the quick books so I'm going to put them back in I'm going to go to edit preferences and when the desktop view let's put those back it's going to make us close everything up again gonna say okay closes everything up company drop down homepage and maximize to the gray area they have returned now the other items are tied to the preferences in terms of how we set up the company so edit preferences if we go to the desktop company preferences you can see down here to show or hide item icons on the homepage you need to turn the feature on or off click a feature name below to view its preferences so in other words whether or not it shows on the homepage is going to be tied to whether or not you're going to use that item so if you wanted to have not have estimates then you would you would have to turn off the estimates feature which may be likely it might be in the case you might not use estimates in which case you you could turn them off to remove the sales tax item then you would have to turn off the sales tax if you didn't have any sales tax then that would be reasonable thing to do you could turn it off inventory so with the inventory this whole row up top in the vendor section if you didn't have any inventory you could turn it off payroll that's going to be down here if you didn't have any payroll you could turn off payroll and it would be populated on the homepage and the time tracking you could turn off the time tracking and again remove it so just check just to give an example if I go to the estimate you can see it takes me to another area in the preferences tab which is now in the jobs and estimates area and then if I simply turned off the preferences do I create estimates if I just say no and say okay and okay and then go to company homepage now it's going to turn it's going to take away the estimates area which again could quite well be the case for many companies that don't do estimates you might want to remove it you can go to the edit tab up top preferences and turn it back on now you could go there either way I can go straight here to the jobs and estimates turn it back on or I can go to you could see if I go to the desktop view and here's the estimates is now off if I click the estimates it will take me to the jobs and estimates where I can turn it back on okay okay company homepage and we've turned on the estimates again edit drop down preferences we're now going back to the desktop view company preferences the sales tax same thing so if you have sales tax you'd have to turn on the sales tax inventory that's the other you know big one you might say what if I have this up here and I don't use inventory you could turn inventory off go into the inventory it takes you to the item and inventory you could say inventory and purchase orders are active no let's say no okay and then company preferences homepage and then you see you don't have that line item up top you might see some companies that don't have the inventory line item that might kind of throw you off at first like what is why is that different right because they don't have the inventory on if you go to the edit up top preferences then I could turn the inventory back on here items and inventory or I could go to the desktop view company preferences and I could see it's off here I could have that take me back to the inventory clicking on it and turn the inventory back on okay okay company tab homepage and then the inventory line items are back up top home tab preferences and then if I go into back to the desktop view company preferences now I won't turn the other two off but just to note if I go in the sales tax it goes takes me down to the sales tax area that's where the actual preference lies back to the desktop view if you go to the payroll it takes you to the payroll and employees we can turn it on or off if I go back to the desktop view and we go to the time tracking it's going to take you down to the time tracking area so you can turn it on or off if you choose so those are some customizations you can do to the homepage they can make things a little bit easier now let's think about opening up the icon on the left hand side now again these shortcuts to me I don't use them as much because like I say I like having the open windows open and I'll typically toggle between the two but maybe toggling between the two isn't something you like you that might be a good way to go and again these items up top you might like to see them on that top ribbon if you just have a few that you want to see I would think having them on that top rip and I've seen some people like that preference up top so I'm going to put the view back on the left and just let's customize these shortcuts so if I go into the shortcuts and we go into all the way down to the bottom of it you can customize the shortcuts opening up the customization you get something looking like this where we can add or delete so if you wanted to add items into the shortcut you can select an item and then you can search for all the items on the left hand side that you want to add quick books help for example you got the help item and then you can assign an icon to it if you so choose and add it add that into your shortcut bar now notice it also says here you may add most quick books windows to the icon bar using quote add to icon bar in the view menu this window lets you add some additional commands so I'm going to close this back out I'm going to close this back out so in other words if you found some particular form or some particular screen that you would like to add to the icon bar you could go into the shortcuts here and look for it or you might try to add it from that particular place I'm just going to go to an invoice which is something that's already in there you might not need that particular shortcut but just for an example if you go to the customers and we added an invoice or opened an invoice and I said I would like to make a shortcut to this particular form then we might go to the view drop down and so then we have this add create invoice to icon bar we can add it to the icon bar we can label it invoice we can have its description we could try to add a particular icon related to it that's another way that you might be able to add stuff it might be an easier way because the things you're looking to add are usually going to be things that you can't easily find some other place like an invoice and which is a little bit buried or one that you are going to use quite often that you want to get to easily so if you could find that particular thing and then add it from that screen that would be nice so I'm going back into the customized reports if we go into the ad so we looked at all the kind of items on the left that you could basically add here I'm going to close this back out and then of course we can delete some of these items as well and we can also reorder these items so if we wanted to reorder you can drag them and pull them up for the ordering of them and if you want to delete them then of course you're going to pick one of them and delete them so I'm just going to go through some of these and just give you my ideas on what I might you know add or delete I would delete most of this stuff and then try to customize it yourself for the things that you are you're going to use both so like the home page it opens automatically it's right in the drop-down I wouldn't typically have that I would delete it my company I think that's pretty easy to find in the company drop-down so I typically wouldn't have that I delete it cashflow hub maybe if you're using the cashflow hub that might be something that you can have a shortcut to but I'll delete it here income tracker again to me that's something that you could find fairly easy in the company center but if you use it a lot that might be something you keep let's keep that one just for and then you got the bill tracker same thing that one's in the vendor area like we saw before but it might be something if you use it a lot that you might want there the calendar is on the home page so I would typically keep it there I'm going to delete the calendar a space I'm not going to have any spaces I'm going to delete the space the snapshot if you use the snapshot might be something that you could use I don't really use it much so I would typically delete it customers I think that's pretty easy to find in the drop-down so I wouldn't typically have that there I'm going to delete it vendors same thing pretty easy to find in the drop-down I would delete it employees same thing pretty easy to find in the drop-down I would delete it delete that the docs maybe if you use the docs a lot that might be something that you might keep their reports I think that's pretty easy to find in the drop-down I wouldn't put it there checks I think that's pretty easy to find actually that's ordering checks so I don't think you can you got that in the home page you do that periodically that seems like a sales thing from QuickBooks trying to sell checks user user license again you could find that when you need it you wouldn't need it very often so I wouldn't put it in my favorite space no invoice I invoice there's like five places you could find an invoice already so I don't think it would be something an item I wouldn't add it here because I think you could add the items kind of as you go pretty easily like inventory items and service items checks again there's a ton of different places you could find the check form so I wouldn't put that there same with the bill form a lot of different areas you could find a bill form the register pretty easy to find here and it's the most common list which I think is useful to understand as a bookkeeper that a lot of people see it as a list so I would find it there account I think that might be a chart of accounts so looking for which again is a list if it is and that would be easy to find I'm not sure what what that is if they're talking reconcile I don't know I'm gonna delete it feedback no I'm not gonna give feedback often all the time so find maybe the find might be something useful space no I'm gonna say services no I'm gonna add payroll no that's an add-on thing credit card no they're trying to sell me stuff there so no space no so then I'd start there and then maybe add any more that you might think is useful I'd hit okay and so now you've got on this side a lot less stuff going on and then if you wanted to use that on the top icon bar by going to the view drop down and then going to the top icon bar I think it's a lot more useful if it's not totally packed with stuff right so now if I wanted to go up here and go to my documents then that I could do that pretty quickly up here and I could toggle if I want my open windows by going to the view drop down left bar and then going over to the open windows this way or let's try this if I go view top icon view open windows list still gives me my open windows on the left hand side so you can still have your open windows open with the icon bar up top it's not typically how I use it generally but you could do that so let's go back to the view let's put it on the left hand side so we can do that closing this back out with our items here for the favorites and then we of course have the favorites drop down up top so this would probably be for people that are using maybe the open windows on the left and then they're and then and then maybe they want their other favorites up top so you can customize some stuff in this particular drop down same kind of idea you probably want to be picking things that aren't easily found in other drop downs up top if I just pick something like a price level list or something and add it same items over here same idea payroll item list added you can move these to see which one you want to be up top and then and you can also move it up or down you know this way and so I'm gonna say okay and then in your favorites you can customize some favorites up top so that might be another way that you like to have some of your customized areas again I would be picking things that are difficult basically to find you know in the drop down and then add those to the favorites so that's just some customization I think in default that most of the stuff is pretty easy to get to that you're using on a day-to-day basis but you might want to do some you know customizations for particular items and those are some ways you can do that


The sleeping dead deserve wake-up services for the continuation of their lives' guts, because we need their guts to fight the obvious. The obvious is the planetary dilemma. Humanity, uneducated by its wars and disasters, continues to cling to civilization's promise, the success of comfort. But any superficial glance at the news of the day reveals the ever-intensifying production of pain that erases the dwindling success of comfort. It needs the whole of humanity, including the sleeping dead, to redirect human production, to align it with the planet's original production, its paradise, which we have subdued to fit the purposes of our ill-defined comfort.


Hello and how are you all today? The question says in 4th rows of a pair of dice What is the probability of throwing a doublet at least twice? So let us discuss this question together now let x denote the number of Doublets right we know that the possible doublets are one comma one two comma two three comma three four comma four five comma five and six comma six right, so probability of getting a Doublet is equal to six upon thirty six right which on simplifying form can be written as one upon six now probability of Not getting a doublet will be equal to one minus one upon six That will be equal to five upon Six right, so we can write that probability of throwing a doublet at least twice Will be equal to probability of getting two plus probability of getting three plus probability of getting four now We need to find out probability of two probability of three and probability of four using combinations we have four C two one upon six raised to the power two five upon six raised to the power two that is equal to twenty five upon two and six now probability of getting three is Four C three one upon six raised to the power three five upon six raised to the power one that is equal to five upon three 24 and similarly we have four C four Into one upon six raised to the power four into five upon six raised to the power zero That is equal to one into one upon one two nine six that is one upon one two nine six right so probability of throwing doublet at least twice is Edition of all these three answers that is twenty five upon two one six plus five upon Three twenty four plus one upon one two nine six That will be After taking LCM We have the required answer as 17 one upon one two nine Six and this is the required answer to this session So hope you understood the whole question well and enjoyed it to have a nice day


QuickBooks Online 2024. Pay payroll taxes. Get ready and some coffee because we're doing some quick thinking with QuickBooks Online 2024. Here we are in our jick-gray guitars 2024 QuickBooks Online sample company file we set up in a prior presentation, opening up the major financial statement reports like we do every time the reports on the left in the favorites we're right clicking on that balance sheet to open a link in a new tab right clicking the profit and loss also opening link in a new tab same thing with the trustee trial balance let's tab to the right close up the hamburger and change the range we're going from 010124 tab 022924 tab and then let's see it month by month side by side run it and then we'll tab to the right close up the hamburger again and range change 010124 tab 022924 tab first a word from our sponsor yeah actually we're sponsoring ourselves on this one because apparently the merchandisers they don't want to be seen with us but but that's okay whatever because our merchandise is is better than their stupid stuff anyways like our crunchy numbers is my cardio product line now i'm not saying that subscribing to this channel crunchy numbers with us will make you thin fit and healthy or anything however it does seem like it worked for her just saying so yeah subscribe hit the bell thing and buy some merchandise so you can make the world a better place by sharing your accounting instruction exercise routine if you would like a commercial free experience consider subscribing to our website at accounting instruction dot com or accounting instruction dot think of it dot com and month by month run it one more time repeating the process tabbing to the right close on the hamburger and the times they are changing 010124 tab 022924 tab dropping it down to months refreshing the report let's go back to the balance sheet and discuss what we're going to do next which is the pain of the payroll taxes you will recall in a prior presentation we processed payroll for the second time in our practice problem and now we have all these these liabilities piling up here that we need to be paying to the government so quick recap of the process of the payroll process if we look at the flow chart this being a desktop flow chart that we're using for online purposes just so we can see the flow of the forms which will be in essence the same for the payroll process so payroll down below first we have the time entry which might not be something you do for payroll you might be using that to generate invoices if you have salaryed employees then you might not have to enter the time at all because you're paying them salary then we process the pay you might do that weekly semi-weekly bi-weekly or semi-monthly or bi-weekly or monthly we're doing it monthly so we have two months we've processed two payrolls at this point in time so when we process the payroll as we saw last time we have an increase to a liability as a result of us having to withhold money from the employees as though they're babies so we have to pay the taxes on their behalf because the government makes us do that and we had our payroll taxes that we had to also pay and we have not yet paid it so it's in the liability account now now sometime after processing the payroll we will have to take the money that we took from the employees as well as our payroll taxes and pay them to the government reducing the liability and then that's going to be when we pay the liability so there's kind of a widget to do that if you're processing in QuickBooks they hopefully have everything set up in QuickBooks will make that an easy thing to do once we pay the the liabilities at the end of the quarter on a quarterly basis then we typically have to file 941 forms summary forms kind of like a 1040 for individual income taxes and at the end of the year we then have to do the 940 for federal unemployment tax summary report similar to a 1040 for individual income taxes and then we have to do the W2s and the W3s of course and if we deal with state taxes state tax stuff as well so we're going to imagine back on over here we turned on our payroll and prior presentations that's in the first tab we have the payroll on the left noting that you might do payroll in QuickBooks you might have a third-party process to payroll either way you're typically going to have to pay for the processing of payroll upselling in QuickBooks or possibly paying someone else to do it outside of QuickBooks that's just the way it goes you could try to do it yourself without the upsell but wouldn't really recommend it even if you only have a few employees because payroll can get complicated and you want to make sure that you're in compliance so that you don't get hit with fairly hefty penalties and interest and the pain of trying to fix a messed up payroll process so we turned on the payroll we added our employees and then we processed the payroll for two months of payroll as of this point in time and so now we have the the point where we need to be paying the payroll the payroll taxes that is so we can go over here then we have the employees and then we have the payroll taxes if I go into the payroll taxes tab I'm going to close up the hamburger it says here we need more information to pay and file your taxes so you'll have to manually file and pay your taxes until you provide all the necessary information so obviously if you're going to be paying electronically on the payroll taxes you have to have the system set up to be properly paying those institutions and oftentimes the government might want their money in some kind of electronic type of transfer system and then down below you have the the time frame of the items in a nice handy little widget that basically is all set up for us so we have the california PIT the income tax and the and the sdi that is currently owed and it's going to be due on 215 according to what we have in the system for our practice problem the federal taxes on the 941 which includes the social security medicare and federal income tax for both the well those are the federal taxes and then we also have the federal taxes here which is going to be this is the following month I believe so that's due on 315 so these are the two that we're basically looking at at this point let's show all and this gives us the rest so this one is due on 315 and then 430 and then and then 131 25 okay so if we look at our liabilities over here our liabilities have been broken out in the liability section by who we need to basically pay california taxes and then the sui for california a different type of california tax and then the federal taxes for this whole this whole group would be the social security medicare and federal income tax and then this is the federal tax for unemployment or futa now I and then we have our adjustment that we made now if you're running real time then you can basically if everything's running smoothly then we can process the pay with our pay liabilities section and that would process another check which would be similar to just an expense form or check right expense or check form but it would be a pay a pay uh payroll liabilities check similar to what we saw when we have like a pay bill type of check right it's still a check but it has its own kind of designation when we look at it in the transaction detail however because this is a practice problem and we once again want to tie into what we see on the bank reconciliations we're just going to do manual entries here so you wouldn't really want to do manual entries entering a manual check you would want to use the widget so that everything is done within quickbooks because that makes it so your reports will will run smoothly and just note the payroll the whole widget system within quickbooks works pretty well everything everything gets set up and works well but if you mess something up and you have to do something outside of the payroll system you can throw things off right and then and then it becomes kind of a problem to get back in line with everything running through the widget that's one of the not so great things about everything being completely automated because it's difficult to make an adjustment that's not part of the automated system right so i just want to point that out but for our practice problem purposes we're just going to write a check and basically the idea is going to be that we're writing checks to pay off the payroll liability in january and then the the february payroll liability that has accrued will remain on the books and we will pay that off in the following month uh which would be march which is outside the scope of our practice problem so the january payroll left us with 2028 48 we're just going to think of it in total of a liability and so that's the amount that we're basically going to pay off leaving us with the difference between these two left which would be the payroll that was accrued in february that's the idea now we're going to do this with three separate paychecks that are not going to tie out exactly to these totals because we're trying to use something that's going to tie out to our practice problem for the bank reconciliation so we're going to do a little bit of a deviation let's go to the first tab instead of doing this we're just going to hit the drop down and just do a normal check which you wouldn't normally do for payroll and we're going to say this is going to be i'm going to say the the first one i'm just going to call it irs and i'm going to say fit this is a generic vendor that we're going to be setting up to pay the payroll taxes to the government federal income tax i'm going to save it and it's going to be the checking account okay and we're going to pay it on o 229 let's say 24 and then the other category i'm going to put it into the adjustment account if i go back on over here you can see we have the payroll liability adjustment i'm going to put it in there as kind of our summary account instead of decreasing each one of these as would be the case if we use the widget so we can kind of see what's happening broken out in different accounts so i'm going to call it payroll liability adjustment so we'll just call it payroll liability adjustment and so that'll be the first payment that we make i'm going to make that one for 1080 and so this is just going to decrease the checking account and the other side's going to pay down the liability and that liability adjustment and then i'm going to make another one hitting the drop down i want to save and new and so this one i'm just going to make another vendor for i'm going to call it irs medicare which is one that you would probably pay at the same time social security and medicare both part of the the fika taxes but i'm going to break it out for here and then tab because it'll match what's in our bank reconciliation and so we're going to say this is going to be once again the payroll liability payroll liability adjustment account payroll liability payroll liability adjustment account and that one i'm going to say is for 82.52 82 dollars and 52 cents and i'm going to do one more save and new and so we'll do one more i'm going to call it irs social security and tab and i'll just add that one same date and we're going to say this is going to go into payroll tax liability uh payroll tax liability where did it go there it is and then we'll make that one for once again uh this time 865.94 okay so let's go ahead and say save and close this time and then if i go back to my balance sheet and run it run this report then in the liability accounts we have kind of a mess but we basically stuffed everything into this account here so this is the taxes that accumulated in january adding up to 2028.48 and then we paid those off in february and this adjustment account in practice if we used the widget all of these would be of course credited individually in the following month right we would we would decrease each individual account if we broke it out into its own category and the widget would help us to apply that check out but in our problem we just used a normal check and so we can see it a little bit more transparently we put it into this account so this account we've got the three checks that we wrote so we've got the three checks are uh this one the 82.52 plus the 108.0 okay one is missing i think i put it to the wrong account so i'm going to go i think it went into the tax account so if i go into the tax account i put it into the payroll tax adjustment and if i go into this one it was this 865.94 which was that check so i should have put that into the liability so i'm going to drill down on it and fix it so i'm going to say this one needs to go to payroll liability adjustment account not the payroll expense and then i'll save and close that and then back and then go back to the balance sheet run it again and then scroll down and we should see then in the payroll adjustment going into the payroll adjustment account we then have our three checks which are the 108.0 plus the uh 82.52 plus the 865.94 and that's the 202.846 if i go back here we could see that we have the the the january liability 202.848 so it's a couple pennies off that's going to so that's the general idea so we have the payroll go up in january we're paying it off in february what is left in february then as a liability are the accrued of the liability for the february paychecks which was just one because we're paying monthly in our case so if we ran the payroll reports then we could we should be able to tie in basically the liability as of the end of the period now there's something i just want to note here that if you had like a third party process the payroll you'll note that the this liability this payroll liability is just a timing difference so in other words if i if i go to my payroll taxes over here we we can see that you know everything's going to run through the income statement at some point there's only a difference on on the timing difference meaning when we process the payroll we we recorded an expense of this amount but then we withheld uh the taxes now if you were on a cashed based system and and you worked with a cpa firm to do an adjustment at the end of the period you could simply wait until it clears the bank use the bank feeds to record the net check instead of the full check here and then when you paid off the payroll as we saw here that will also clear the bank and when it clears the bank you could have you could just simply record it as again payroll expense using the bank feeds because you have someone else a third party an adp or a paycheck for example processing the payroll and and so then you would see it's just a timing difference so and then at the end of the year possibly you can get the the payroll reports from the payroll provider and possibly have your cpa firm or tax preparer do the adjustment at the end of the year and if they do the adjustment at the end of the year they can then break out the wages versus the taxes the payroll taxes versus the wages as well as any accrual that needs to be in place meaning withholdings and your portion of the payroll taxes for the last pay period which has not yet been paid so that you can create the financial statements as of the cutoff date the end of the year for taxes or possibly for external reporting as well so in other words if i went to the tab to the right right click on this and duplicate this tab and we go into let's say our payroll reports let's go into our reports down below close this out and we're going to go down all the way down to the bottom we've got our payroll reports now we saw that that you have those the the the reports that you can export to excel that we saw before that's a nice tool let's just take a look at the payroll summary report here and i'm going to make this go from 010124 to 022924 and then apply and so now basically we have our summary so we've got the checks that went out each of the checks that went out for the two pay periods that have happened we have the employee taxes that were withheld the net pay the employee ur taxes so that's a pretty summarized report let's go back on over and open up another one i'm going to go back down and say payroll item list no what did i want what was the one i like here i think it's the payroll summary by employee i'm going to right click it on this time open in a new tab and so this one gives you yeah i think this is the one i was looking for so this one gives you i'm going to close the hamburger each individual for what they've earned up until this point in time i believe and let's actually run it for the whole period 010124 to 022924 and then run it so now we've got the pay for the two periods now note at the end of the year if someone else was doing your payroll then they might provide you with a report such as this that you can then use to kind of summary summarize and make sure that your financial statements tie out to this report which should also match the the year in financial reports or tax return reports that you're going to get to the government the quarterly 941s the 940 the w2 and the w3 so you can think of this as the the the two individuals having their gross pay totaling up to 13 966 66 right if i go to my profit and loss and was to look on my wages 13 966 66 that should tie out to what you give the government in terms of the 941s and the 940 and so on and then you've got your employee taxes and deductions so this is the employee taxes that were taken out each individual and in total note that that number is not on your balance sheet on your income statement over here because this tax number is just the employer portion those were the employee taxes that we had to take from the employees and pay on their behalf but it's really part of their pay there's the net paycheck then this is our taxes that we had to pay over and above per each employee for a total of the employer taxes 1540 45 so if i go to my profit and loss we can see 1540 45 then we made this adjustment to it but that that's the problem with adjusting things outside of the system right because this is the number that's going to be tying out to to the reporting forms that we're going to be creating so that's going to be our our taxes and then you could do a similar report for basically your liability reports so that's the general idea so let's see where we stand right now here's our balance sheet we're balancing it balancing the sheet like a basketball on one finger and then we've got the profit and loss spinning it round spinning it round like crazy i could balance it and spin it and then we're going to go to the trial bounce so if your numbers tell to these numbers great if not try changing the date see if it's a date range issue remembering this is just simply the balance sheet on top of the income statement starting with the assets going from the checking account down to the machinery and equipment basically debits that's what the company has measured in dollars not in uh not in units and then who has claimed to those assets the flip side of the coin liabilities and equity starting with liabilities which start at accounts payable credit balances going down all the way to the unearned revenue and then we have a claim to those assets as the owner as we can see if we were to transfer the accounting equation to assets minus liabilities equals equity the book value of the company we have got the owner investment kind of like the common stock if it was a corporation us putting money into the business and the owner's equity similar to retained earnings if it was a corporation and then the income statement which is part of owner's equity or retained earnings but broken out for one year's activities where we have income credits minus the expenses debits giving us a net credit on the income statement which will roll into the owner's equity equivalent to the retained earnings if a corporation quick books doing that on a yearly basis so if we change the date 010125 to 010125 we see that quick books will close out those temporary accounts into the permanent account of owner's equity


I always loved the bad guys, when I first got the book at Walmart, and I still do to this very day. Heck, even my one and I went to see the movie in a local cinema, that was a couple of miles away from my home. But there's a DVD copy of the original version of the movie, that no one heard about. In fact, I was the one, who only viewed it at the time. So let's get to the actual story. I was a worker at DreamWorks Animation, and I was animating some shots for DreamWorks's new film, The Bad Guys. While I was working however, my boss came in, and told me that he went into a dumpster, and found a DVD that I've never even seen before. From what I could make out from the DVD's title, it said that it was the original version of the Bad Guys movie, that was supposed to release in 2015, but it was quickly cancelled, although the entirety of the movie was finished. Apparently it was also rated R, which is kind of weird, due to the fact that DreamWorks doesn't make mature movies. My boss then gave the DVD to me, while pointing his hand to the room, where they would show their movies to their test audiences. I then went to the testing room, and I sat down on a chair, that was reserved by a person, who I don't know the name of, since it's basically just gibberish. My boss came in the testing room, and said that he will put the movie in the projector, since the movie is in great condition, which in my opinion, it wasn't. He then opened the DVD case, and proceeded to show me the DVD, that was just a blank lifeless disc, and on the back, lots of scratch marks were on it. After that, he walked off, ready to put the movie in the projector. I even still remember some of the clips that were in the movie. Alright, enough talk, let's get to the movie. The movie began with a black screen, while a timestamp was visible on the top left corner of the screen, along with a date that said, June 2nd 2015, and even some text on the bottom of the screen, saying, copyright, DreamWorks SGG, 2015, do not redistribute. It stayed like that for about 10 seconds, until the usual opening titles, you know, like those kinds of company name presence stuff, faded into the screen. They all lasted for about 5 seconds, until the movie's title faded in very slowly, and after about 30 seconds, it cut straight to a black screen. Quite the lazy opening title, if I do say so myself. 20 seconds later, it faded into a shot of a jail cell. It stayed like that for about 5 seconds, before the camera turned to Mr. Wolf, whose design is really different. He had his fur colored black, his eyes were white, and his shirt was colored orange. He then sighed, asking to himself, why he got arrested for stealing something I could not make out very well, I think it was a red jewel, but I may think to myself, that I am wrong. It then cut to Mr. Wolf's point of view, and the background somehow looked realistic, as if an artist drew a realistic picture of a building in Microsoft Paint. It stayed like that for about 50 seconds, until a police officer comes in, but his or her eyes were entirely black, and his or her mouth was cut off to make it look like he was smiling. Him or her then stopped at the middle of the floor, and started to slowly turn his or her head to the screen. Then he or she started to say something, that I couldn't make out since it was distorted, as it was slowly approaching towards the screen, or possibly Mr. Wolf. It stayed like this for about 10 seconds, until it switched to static. The static lasted for about 20 seconds, until it cut to some segments from the film, with Mr. Wolf stabbing a police officer in the throat with a butcher knife, and him blowing up a bank with a nuclear bomb. After one of those segments ended, things started to go down the rabbit hole very fast. I started to hear distorted screams, along with a door being banged by a hand, and even some kinds of voices that told something, that I couldn't understand very well. It all lasts for about a few seconds, as a distorted image of Mr. Wolf slowly faded in, for about what seemed like 10 hours, which was the impossibly longest hours I've seen in my entire life, until it suddenly switched to static again. Near seconds later, it cut to black, as some text appeared on the screen saying, directed by, but I couldn't understand who the person's name was, since it was just again, Jibrush. The entire movie then cut to black, and I was laying there in my seat in shock. My boss then came back, and asked if I liked it. I turned my head to my boss, and said at the top of my lungs, No. You literally just showed me a disturbing DVD, which was the original Bad Guy's movie. My boss' face then formed from a happy expression to a sad expression. He then asked why I yell at him, and I just responded with, I quit. I then got out of my seat and exited the animation studio. I've had nightmare for three nights, about Mr. Wolf coming in my bedroom, saying in a slow, deep distorted and reverbered voice. What a bad guy. While slowly walking towards my bed with his butcher knife, like in the original film, he then started to stab my chest, causing myself to scream in agony, and Mr. Wolf seemed to react to it, by running out of my bedroom. I then woke up, and my mom came in at the right time and asked what's wrong. I later told her that I had a dream, where Mr. Wolf came to my house, and stabbed me in the chest with his butcher knife, but luckily, I wasn't actually killed. She then gasped in shock, and said that she had the same dream as I did, and that she saw the original movie back in 2016. Whoa. You always learn something new every day. I would say to my mom, So up, I think that's about it. Whatever you do, do not watch the original version of the bad guys, or you'll end up having nightmares like me.