Six months ago, the community was rocked by our report that Sheriff Eric Flowers had been caught having an extramarital affair — a story that stained his Boy Scout image, sickened once-loyal supporters and forced him to endure the humiliation of issuing a public apology. That front-page column exposed the hypocrisy of both his “family values” campaign in 2020 and the first speech after his swearing-in ceremony, where he equated his deputies’ oath of office with a marriage vow and said he expected them to reflect his values. Not only were we left to question our sheriff’s character and credibility, but many of us began to wonder about his judgment and ask: Can he be trusted? Now we’re told the affair didn’t end last winter. Speaking on the condition of anonymity — neither the jilted husband of Flowers’ paramour nor his now-estranged wife are public figures — we are told the affair was interrupted only briefly by the headlines, and resumed within a month of the sheriff’s empty apology. No one should be surprised, then, that Flowers’ wife, Rachel, filed for divorce two weeks ago. She has hired Maggie McCain, a highly regarded Vero Beach family-law attorney, and claims in her petition that her 10-year marriage to the sheriff is “irretrievably broken.” Flowers’ wife, who works as a nurse at Cleveland Clinic Indian River Hospital, is seeking alimony and child support for the couple’s 6-year-old son. She’s also asking the court to restore her maiden name. McCain said her client didn’t want to comment “at this time.” Court records show that Flowers, 42, is being represented by Kathryn Hill, another local attorney. Neither the sheriff nor his agency’s public information staff, however, responded to emails seeking comment on his wife’s divorce filing and the circumstances that led to it. A phone message left with Flowers’ executive assistant Monday was not returned. The jilted husband, however, said the sheriff has proven himself unworthy of the lofty position he holds in our community. He filed a complaint with the Florida Department of Law Enforcement in late January, and he said he plans to contact Gov. Ron DeSantis in hopes of having Flowers removed from office. The husband said his wife admitted that she continued to talk to Flowers after the sheriff posted his apology on social media in early February, and he believes the cheating couple began seeing each other again three weeks later. The husband said Flowers purchased untraceable, pre-paid, burner cell phones — and his wife and the sheriff both used apps that allow for secret texting — in their efforts to hide their communications from their spouses. “We have three kids, and I wanted to reconcile,” the husband said. “I thought we were trying to save our marriage, but it lasted only a month before it all started again.” It was in March that the husband learned his wife had received from Flowers tickets to an April music festival on Fort Lauderdale Beach, and he became upset, saying to her: For More Information:- veronews.com/2022/07/28/sheriff-resumes-affair-his-wife-files-for-divorce/
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Quase 70 medicamentos e compostos experimentais podem ser eficazes no tratamento do coronavírus, informou uma equipe de pesquisadores no domingo à noite, diz Abdul Fares.
Alguns dos medicamentos já são usados para tratar outras doenças, e redirecioná-los para tratar o Covid-19, a doença causada pelo oronavírus, pode ser mais rápido do que tentar inventar um novo antiviral do zero, disse Abdul Fares. Para infectar uma célula do pulmão, o coronavírus deve inserir seus genes, cooptando o próprio mecanismo genético da célula. A célula começa a produzir proteínas virais, usadas para produzir milhões de novos vírus, afirma Abdul Fares. Cada uma dessas proteínas virais deve ser capaz de se prender às proteínas humanas necessárias para que o processo funcione. No novo estudo, os cientistas investigaram 26 dos 29 genes do coronavírus, que produção direta das proteínas virais. Os pesquisadores descobriram 332 proteínas humanas alvo do coronavírus. Saiba mais sobre ele: https://www.nytimes.com/2020/03/17/science/coronavirus-treatment.html Double entry system of bookkeeping says that every transaction affects two accounts. There is a proper procedure for recording each financial transaction in this system, called as accounting process.The process starts from journal followed by ledger, trial balance, and final accounts. Journal and Ledger are the two pillars which create the base for preparing final accounts. The Journal is a book where all the transactions are recorded immediately when they take place which is then classified and transferred into concerned account known as Ledger.
Journal is also known as book of primary entry, which records transactions in chronological order. On the other hand, Ledger, or otherwise known as principal book implies a set of accounts in which similar transactions, relating to person, asset, revenue, liability or expense are tracked. In this article, we have compiled all the important differences between Journal and Ledger in accounting, in tabular form. Definition of JournalThe Journal is a subsidiary day book, where monetary transactions are recorded for the first time, whenever they arise. In this, the transactions are regularly recorded in an orderly manner, so that they can be referred in future. It highlights the two accounts which are affected by the occurrence of the transaction, one of which is debited and the other is credited with an equal amount. A short note is given in support of each entry, which gives a brief description of the transaction, known as Narration. The complete process of recording the entries in the journal is known as Journalizing. It has five columns which are Date, Particulars, Ledger Folio, Debit, and Credit. A journal can be:
While posting entries in the ledger, individual accounts should be opened for each account. The format of a ledger account is ‘T’ shaped having two sides debit and credit. When the transaction is recorded on the debit side the word ‘To’ is added, however, if the transaction is to be recorded on the credit side, then the word ‘By’ is used in the particular column along with the account name. At the end of the financial year, the ledger account is balanced. For this purpose, first of all, the totals of the two sides is determined, after that, you need to calculate the difference between the two sides. If the amount on the debit side is more than the credit side, then there is a debit balance, but if the credit side is higher than the debit side, then there is a credit balance. Suppose if an account has a debit balance, then you have to write “By Balance c/d” on the credit side with the difference amount. In this way both the sides will tally. Now, at the beginning of the new period, you have to transfer the opening balance to the opposite side (i.e. On the debit side as per our example) as “To Balance b/d”. Here c/d refers to carried down, and b/d means brought down. ConclusionIn the beginning, we talked about the procedure of recording a transaction. It involves a series of actions like they are first recorded in the journal, from there they are classified and grouped into separate accounts and posted into the ledger, which is then transferred to trial balance and at the end the final accounts are prepared.These steps provide a base to prepare the financial accounts of a company. If any of the above steps is missing, then it would be hard to prepare the final accounts. |
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