The First World War Essay Example for Free

The First World War Essay In this report I intend to create a detailed report of Tescos. I want to see what they have done to get to where they are today and to try to evaluate why what they did worked. I want to get as much information as possible, although some information may not be accessible to the public as it could be sensitive. After the First World War, Jack Cohen received a i 40 gratuity. With this he set up his own East end fruit and veg store. Later he joined with another man T. E Stockwell to create a partnership. They then formed a limited company and now Tesco is a public limited company (PLC) with an annual turn over of around i 30,814 million pounds. When Cohen set up Tesco, he was a sole trader, he would have had unlimited liability. This means that if he went bust and unable to pay his debts he would have his personal belongings sold by the bank to pay off his debts. His only source of finance was his i 40 war gratuity. However nowadays there are many different sources of finance from bank loans to business angles to loan sharks as well as personal savings and family and friends. Being a sole trader has many advantages as there arent many forms to fill in. You can take holidays when you want and all the money that is made in the form of profit is yours for the keeping. Being a sole trader means that he had total control over his business all profit made goes straight to him and doesnt need to be split up. When he merged to form a partnership he would have had to sign a deed of partnership. This outlines all main points about the partnership from money salaries to working hours. He would now have to consult his partner before making any decisions about the business. However there are good points about being in a partnership. It means that there are two or more people to help think a way around a problem should one occur. It would bring added finance as the other partner would have personal savings and maybe family money. If the partnership were to go bust the deed of partnership would outline who had to pay what debts. After the partnership became successful Cohen and Stockwell became an ltd company. This means that they had shares which could be sold to employees and friends and family of the owners. They effectively own a small part of the company. They now have Limited liability this means that should the business go bust their private possessions are now safe and wouldnt be sold to level debts. Yet all the share holders would loose the amount of money they put in. There are also disadvantages to go with the benefits; these are that accurate accounts now have to be published for company house. This means spending money on an accountant. Tescos then became a plc or public limited company, it floated on the stock market in 1947 the share price was 25p. The business is now controlled by the share holders as every share gives you a say in the company. The profit is also split so that a dividend can be given to the share holders; this is a small percentage of profit given to share holders, and the more shares the more money they will receive. The legal liabilities are the same as when they were an ltd. The main difference is that shares can be bought and sold by the public on the stock exchange. On the way up Tescos has been through many of the different types of businesses. It has been a sole trader business a partnership an ltd company and now its a plc. However there are a few types of business that Tescos hasnt been. * A charity: this is obviously because Tescos is a profit organisation and wouldnt want to give away all there profit.

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Under U.S. GAAP, entities can generally recognize revenue when it is realized or realizable and earned. 1. Revenue can be recognized when it is realized or realizable. For revenue to be realized, a company must receive cash or claims to cash in exchange of goods, services, or other assets. Similarly, for revenue to be realizable, the firm’s goods, services, or other assets must be exchanged for other assets that are â€Å"readily convertible to known amounts of cash or claims to cash† (605-10-25-1). This means that the entity’s assets were not exchanged for cash or claims to cash, but instead, for another company’s assets, such as short-term investments and government securities. 2. Revenue can be recognized when earned. Entities can earn revenue if the firm has â€Å"substantially accomplished what it must do to be entitled to the benefits represented by the revenues† (605-10-25-1). For example, when companies substantially completed (a) provision of professional services, (b) delivery or production of goods, or (c) other activities that constitute its ongoing major or central operations, revenues is earned. Issue 2 (â€Å"Bill and Hold†) Question: One of the issues faced by TerraSure relates to revenue recognition of finished goods that have not yet been delivered to customers due to inadequate storage space in customer’s warehouses. TerraSure has engaged in two different methods to deal with this situation. With the first method, TerraSure segregates the inventory within its own finished goods warehouse. In the second method, TerraSure ships customer’s inventory to a third party warehouse, where customers directly pick up their inventory. Background: Regarding â€Å"bill and hold† inventory, the SEC Staff Guidance states that these ... ...ordance with the terms of the arrangement, has been delivered or is available for immediate and unconditional delivery. 3. The license period of the arrangement has begun and the customer can begin its exploitation, exhibition, or sale. 4. The arrangement fee is fixed or determinable. 5. Collection of the arrangement fee is reasonably assured (926-602-25-1) Responses: Since TerraSure does not allow its customers to show the films until after its promotional activities begin, it cannot recognize revenue at the point of sale. To correctly recognize revenue for the film licensing contracts, customer must have all rights to exploit, exhibit, or sale (926-602-25-10). Even though the film is delivered to the customer, TerraSure must recognize revenue from licensing agreements not at the point of sale, but after the marketing department begin its promotional activities.

Prison Break Essay

Prison break is an American television series just entering the second season. It is a drama series set around a prison. This five star thriller is based in a prison named Fox River. The masterminded character, Michael Scofield (Wentworth Miller) is the main actor in this series. He plays as a structural engineer, this comes in handy when he plans to break out his step brother Lincoln Burrows (Dominic Purcell), also acted as Drake in â€Å"Blade Trinity† out of prison. Lincoln Burrows (Purcell) is the only family he has, and is on death row, convicted of the murder of the vice president’s brother. In actual fact, the vice presidents brother is hiding. This scheme was set up by the vice president herself and her right hand man, working with the secret service agent Paul Kellerman. (Paul Adelstein) Lawyer Veronica Donovan (Robin Tunney) investigates a conspiracy that takes place indicating that Lincoln Burrows was framed for the murder. The evidence was destroyed and Veronica could not get Lincoln exonerated. When a date was set for the execution of Lincoln, Michael has to think fast about how he is going to execute this plan. He has plans of the prison tattooed all over his body. These blueprints are camouflaged by artwork of devils and angels and so not anyone can see it and understand it apart from him. Any phrases or important words would be tattooed backwards or inverted and only could be recognized seeing it through a mirror. He deliberately robs a bank firing a gunshot on the ceiling to acquire maximum security and gets caught intentionally and gets sent to the same prison as his brother. The action inside the prison is full of suspense as the series continues. Michael has to persuade several other prisoners who are important for this escape to happen. Predictably other prisoners acknowledge that there is a scheme going on and they have to be part of the escape for obvious reasons. Psychopath Theodore Bagwell (Robert Knepper) known as T-Bag as his nickname, is a perfect example of why this show is so great. His character is a murder and rapist. His emetic performance is what gets the viewers gripped. Throughout the series there is another plot of what’s happening outside the walls. Veronica is working hard to end this conspiracy or to delay the execution. This is not an easy task as she is fighting against the government. The second season is when the cons are on the run. Fernando Sucre, Benjamin Franklin, John Abruzzi, Theodore T-bag Bagwell, Charles Patoshik, David Apolskis, Michael Scofield and Lincoln Burrows are the â€Å"Fox River 8 MOST WANTED MEN IN AMERICA†. The phrase â€Å"MOST WANTED† sums up the feelings of how the cops would really like to catch them. After the breakout the cons make their way to the airstrip to board a plane that should wait there to pick them up. The plane was unknown and identified by an inspector. The pilot had to leave the cons behind after being suspicious. This is a difficult situation for Scofield and the viewers are worried that the fugitives will be apprehended. He proves his intelligence by having a plan B if they never made it to the airstrip. They all go their different ways to uncover five millions dollars buried in Utah by an inmate that was killed in Fox River. The break out becomes a Federal matter and FBI’s have to get involved. Special conniving agent FBI Alexander Mahone (William Fitchtner) is at almost the same intelligence as Scofield and is a real obstacle for him. This undeniable amazing series caught over ten million viewers. Brett Ratner, the director of Prison Break has turned famous after directing the best series with the highest ratings. On www. reviewit. com, 10,000 blogs show the people love the excitement and the suspense they get watching this series. Show preview only The above preview is unformatted text This student written piece of work is one of many that can be found in our GCSE Miscellaneous section.

Procedural Lessons Children and Mathematics - 1460 Words

Mathematics has become a very large part of society today. From the moment children learn the basic principles of math to the day those children become working members of society, everyone has used mathematics at one point in their life. The crucial time for learning mathematics is during the childhood years when the concepts and principles of mathematics can be processed more easily. However, this time in life is also when the point in a person’s life where information has to be broken down to the very basics, as children don’t have an advanced capacity to understand as adults do. Mathematics, an essential subject, must be taught in such a way that children can understand and remember. All children learn differently and teachers,†¦show more content†¦These three methods are collectively known as the VAK model, which stands for visual, auditory and kinesthetic. Each is different from one another and most people learn best when taught through a combination of th ese methods. The first method, visual, involves the use of visual representation of knowledge to understand concepts. Visual learners learn best through charts, diagrams, videos, handouts, and reading the body language and facial expressions of the teacher. A visual learner will also benefit from note-taking, highlighting certain areas and reviewing every so often. For example, a visual learner will learn best when they see the teacher using blocks to explain the problem three times five. Watching the teacher place three stacks with five blocks and counting the total blocks will let the visual learner understand why three times five is fifteen. The student would then write notes on this concept, drawing a picture of the three stacks of five blocks to refer back to later. Auditory learners, on the other hand, learn best through lectures, listening to the teacher explain the concept and following a set of instructions. Auditory learners learn best in a classroom environment, allowing for classroom debate upon a topic. This debate allows for multiple different approaches to a concept to be put forth until the one the learner prefers is found. An auditory learner would learn best from hearing the concept and then going over it again out loud toShow MoreRelatedMathematics : The Basic Building Blocks Of Mathematics991 Words   |  4 PagesMathematics has become one of the topics that many adults think of as a subject that is not used in their everyday life. However, if people start looking at their daily tasks, they will begin to see that mathematics is a skill that they use every day. Mathematics is used when you are making change at the store, baking, putting together a budget, and many other ways. An elementary teacher needs to be able to help children learn the basic building blocks of mathematics. In order for teachers to beRead MoreChildren s Knowledge And Understanding Of Place Value1552 Words   |  7 Pages EDP243 Children as Mathematical Learners Assessment One Child Study - Diagnosing Children’s Knowledge and Understanding of Place Value Tayhla Wood 18866371 Tutor: Kerrie Maxwell The following child study is divided into two components discussing aspects of place value as a concept taught in mathematics education. Component A introduces the topic by discussing the significance of interview style assessment, followed by discussion on the importance and teaching of place valueRead MoreA Study By Heather C. Hill, Brian Rowan And Deborah Lowenberg Ball849 Words   |  4 Pagesmathematical content. There is no discrimination to this point in the study. Another issue in this study is fully defining what high mathematical content knowledge looks like in regards to teacher s aptitude. In previous studies, the quantity of mathematic courses taken by a teacher, degrees held and the results of basic skills tests were the researchers measurement of teachers knowledge. This is in sharp contrast to another group of education scholars who look at teacher s knowledge from theRead MoreMathematics Should Be Taught Using Manipulatives, Visual Representation, And Concrete Materials852 Words   |  4 PagesI believe that mathematics should be taught using manipulatives, visual representation, and concrete materials so students can easily understand the mathematical concept being taught. For instance, John A. Van De Walle, and the National Council of teachers of mathematics, states that using manipulatives, models, visual representation, and concrete materials, enriches the students’ knowledge. In addition, the students are able to expre ss those mathematical ideas and make relationships between themRead MoreChallenges Faced With Educating Students With Numeracy Difficulties1808 Words   |  8 PagesNegative feelings about the subject and their own abilities will impede learning an important factor for the acquisition of numeracy, research by Westwood (2008) acknowledges that† it is vital that the learner develops a positive attitude toward mathematics and acquires a ‘productive disposition’ (p.11). This is not only true for the learner but the teacher as well, as their own perceptions about numeracy, can impede their capacity to educate students, with an over-reliance on procedure and a lackRead MoreArea and Perimeter3386 Words   |  14 PagesResearch for Educational Reform 25 Area and Perimeter: Which is Which and How Do We Know? Helene Sherman Tammy Randolph University of Missouri - St. Louis Fourth grade students participated in three hands-on lessons designed to foster conceptual understanding of area and perimeter, to able to measure them in units and to be able to distinguish them from each other within the same figure. Students worked with a university faculty member and classroom teacher to construct shapes on geoboardsRead MoreMy Philosophy Of Math Education1811 Words   |  8 Pagesover time. Teaching The base for my teaching style and philosophy is rooted in building positive mental attitudes in my students and showing them the strength of self discovery in mathematics. The role of a teacher is complex and diverse. I feel that having a solid background knowledge of mathematics needs to be accompanied by good instructional skills in teaching, promoting, and assisting for students effective learning. Teachers are the guides and facilitators of knowledge. They shouldRead MoreThe Education Of Children With Disabilities970 Words   |  4 PagesIn the past education for children with disabilities was provided by private institutions, if it was even provided at all. Children with disabilities throughout the world have been excluded from mainstream society. In many countries, children with disabilities were, and still are, sent away and isolated from society. Many countries have their children with profound disabilities attend separate schools instead of their local community school. The education of children with diverse backgrounds andRead MoreDespite Being One Of The Most Common Disabilties, Those1690 Words   |  7 Pages Despite being one of the most common disabilties, those with learning disabilities look just like any other children and in their age-group or grade and can perform at the same level as others in some areas. They might, however, perform inconsistently, succeeding in one day in a spelling test, and failing on it the next day (Smith et al, 2016). Definition, Identification, and Characteristics Specific learning disability is defined by Individuals with Disabilities Education Act (IDEA) as â€Å"disorderRead MoreMath Area Is an Integral Part of the Overall Montessori Curriculum1522 Words   |  7 Pagescurriculum. Math is all around us. Children are exposed to math in various ways since their birth. They begin to see numbers all around their environment. It is inherent for them to ask questions about time, money and questions about quantities. Math should be included in the Montessori curriculum because math materials are bright, colorful and aesthetically pleasing, math materials are clear and concrete that children are able to understand. For example, children relate numbers with real objects

Theme of Revenge in Shakespeares Hamlet Essay - 872 Words

For a play to be considered a revenge tragedy, revenge has to be a prevalent theme throughout. Revenge needs to be intertwined in character interactions, and have a strong hold on the driving force of the plot. The desires of Hamlet, Laertes, and young Fortinbras each exhibit how the plot of Hamlet, by William Shakespeare revolves entirely around revenge. The theme of revenge starts off very early in the play, when Hamlet speaks with the ghost of his deceased father. When the ghost tells Hamlet how Claudius murdered him, Hamlet is infuriated and overtaken with feelings of responsibility to right the wrong that has been done; to murder Claudius. The effects of this experience on Hamlet are portrayed clearly in the following quote, And†¦show more content†¦Hamlet, through soliloquy, tells his audience that he has a master plan of revenge for his father. He plans to act insane, and commits to the role very well; almost too well. The portrayal pf Hamlet’s initial undert aking of his insanity act is easily shown by what he says to Gertrude, That essentially am not in madness, but mad in craft. ( ---) This shows that Hamlet was only acting crazy as a component of his revenge scheme. However, later in the play we witness the murder of Polonius by Hamlet. Hamlet killed Polonius without meaning to, thinking he was killing the king who murdered his father. But right as he realizes what he has done, he has no sympathy or regret for his actions, and simply brushes it off as a mistake well spent. Hamlet says after the deed, How now? A rat? Dead, for a ducat, dead! Hamlet (III, iv, 23) This quote is clearly an argument for Hamlet’s right state of mind, and only further develops the plot of the story. He begins to become a reckless killing machine, which changes from what he wanted in the beginning; to only kill Claudius. The desire and thirst for revenge in Hamlet’s self overtook his senses of better judgment, and he began to act on impulse. R evenge essentially was the root of all of Hamlet’s evils, and developed thisShow MoreRelatedEssay on Vengeance in Shakespeares Hamlet - The Theme of Revenge1162 Words   |  5 PagesThe Theme of Revenge in Hamlet    In Shakespeares tragedy,  Hamlet, the thoughts of revenge are introduced early in the play. At the end of the first act, Hamlet meets the ghost of his deceased father. He is brought to see him by Horatio and Marcellus, who saw the ghost yesternight (Shakespeare 1.2.190). During this exchange of words between the Ghost and Hamlet, the Ghost tells Hamlet, [s]o art thou to revenge, when thou shalt hear. (Shakespeare 1.5.5). He is telling Hamlet to listen closelyRead More Themes of Love and Revenge in Shakespeares Hamlet Essay1142 Words   |  5 PagesThemes of Love and Revenge in Shakespeares Hamlet Love is one of the most powerful themes in Hamlet, but a superior force - REVENGE, drives Hamlets love. Revenge of his fathers murder. Hamlet is confused and melancholic over the fact that his mother married his own uncle and so quickly after his fathers death. Even though he does not immediately suspect foul play in his fathers untimely death, he is in a state of shock. As Kenneth Muir states, He (Hamlet) is profoundly shocked by GertrudesRead MoreThe Recurring Theme of Revenge in Shakespeares Hamlet723 Words   |  3 Pages Whether or not the readers enjoy reading or are fond of the play, Hamlet, it’s obviously true that Hamlet’s procrastination on taking revenge for his father’s death is a constantly recurring theme throughout the play. To begin with, after the ghost reveals the truth of Claudius killing King Hamlet Sr to Hamlet and demands Hamlet to seek revenge, Hamlet is somewhat convinced but mostly unsure about what he heard from the ghost, â⠂¬Å"The spirit that I have seen may be a devil, and the devilRead MoreThe Theme Of Hate And Revenge In Shakespeares Hamlet1391 Words   |  6 PagesShakespeare’s Hamlet is a tale laced with hate and revenge. Young Hamlet’s father, King Hamlet, is his role model who he bases his actions after. His unexpected death throws Hamlet into a dark time of despair which only compounds his grief when his mother Gertrude remarries to his father’s brother, Claudius. Hamlet mopes around the castle at Elsinore feeling sorry for himself. This is why when Hamlet hears his father’s ghost may have appeared he jumps at the opportunity to see him again. He listensRead MoreWilliam Shakespeare s Hamlet - Longing For Revenge1304 Words   |  6 PagesLonging for Revenge William Shakespeare was born in England in April of 1564 and was an English poet and playwright . Shakespeare is universally known as the greatest writer in the English language. Shakespeare frequently produced tragedies that are continuously acted out today, along with many plays and sonnets.. Although Shakespeare is seen today as a great writer who changed the world, his reputation did not rise to these heights until around the 19th century. In all of Shakespeare’s astoundingRead More Revenge and Vengeance in Shakespeares Hamlet - Why Revenge?1054 Words   |  5 PagesRevenge in Hamlet        Ã‚  Ã‚   In Elizabethan times, a type of play known as a revenge tragedy became popular. These plays revolved around, ... the revenge of a father for a son or vice versa, the revenge being directed by the ghost of the murdered man... (Harmon and Holman #6). Other characteristics include real or pretend insanity, philosophic soliloquies, hesitation on the part of the protagonist, conspiracy, and the use of horror. William Shakespeares Hamlet fully satisfies each of theseRead MoreEmily Bronte s Hamlet And Wuthering Heights 1307 Words   |  6 PagesRevenge in Hamlet and Wuthering Heights Abstract This concise paper is an analogical study. It consists of three parts; the first one defines the word revenge and explains where the theme of revenge comes from and how it has expended to other types of literary works until these days. The second part of the study, is supported by exemplifies Shakespeare’s tragedy, Hamlet. The last part of the paper, provides Emily Brontà «Ã¢â‚¬â„¢s novel, Wuthering Heights as a good example; because one of the main themesRead MoreThe Libation Bearers and Hamlet1308 Words   |  6 PagesThe Libation Bearers and Hamlet Many of Shakespeare’s plays draw from classical Greek themes, plot and metaphors. The tragedies of Sophocles, Aeschylus, Euripides and Homer have themes like royal murders, assassinations by near relatives, the supernatural, ghostly visits, and vengeful spirits of the dead- themes which reappear in Shakespeare’s tragedies with a difference. Shakespeare’s tragic hero Hamlet and Aeschylus’s Orestes have a great deal in common. Both the plays are set in a time when theRead MoreAnalysis Of The Elizabethan Era And Shakespeares Hamlet807 Words   |  4 PagesThe Elizabethan Era and Shakespeare’s Hamlet In a dramatic work that displays a story of tragedy and revenge, William Shakespeare’s Hamlet, is about a prince who discovers his father was murdered by his uncle. Prince Hamlet later becomes infatuated with thoughts of revenge which introduces the plot of the play. Written during the Elizabethan era, Shakespeare incorporates aspects of that time in order to engage the audience. Hamlet’s soliloquy in act four scene four, lines 33-66, targets the originalRead MoreThe Libation Bearers and Hamlet1302 Words   |  6 PagesThe Libation Bearers and Hamlet Many of Shakespeare’s plays draw from classical Greek themes, plot and metaphors. The tragedies of Sophocles, Aeschylus, Euripides and Homer have themes like royal murders, assassinations by near relatives, the supernatural, ghostly visits, and vengeful spirits of the dead- themes which reappear in Shakespeare’s tragedies with a difference. Shakespeare’s tragic hero Hamlet and Aeschylus’s Orestes have a great deal in common. Both the plays are set in a time when

The Republic Of Rwand A Nation Of Middle East Africa

The Republic of Rwanda is a sovereign nation in Middle East Africa that is filled with a rich history that dates back to the 19th century. Kingship in Rwanda started well before Germany’s colonization in 1897. The indigenous state was governed through a central monarchy, and relied heavily on the kings’ predecessors of one of the three royal dynasties and spiritual protection from havoc and misfortune. The king, also, ruled alongside the â€Å"Queen Mother†, who served an important role in carrying out executive orders. The kings’ descendants were referred to as Tutsi; and people of non-royal descent were called Hutu. Rwandan rulers carried out multiple military conquests throughout middle-east Africa that overpowered different kingdoms and†¦show more content†¦German, Belgian, and French colonialists along with Christian missionaries orchestrated and perpetrated both the Rwandan Genocide in 1994 and the Rwandan Revolution of 1959. The church was thriving and working alongside the state, promoting â€Å"tribalism† and ethnic distinction. The Hamitic hypothesis was the states and church’s ideology about Rwanda’s history at the time, but many people until this day blame the church for not offering moral and spiritual support. Christian missionaries, especially the Roman Catholic Church, were the brain and hands of the colonial state. The church was involved politically, socially, and economically and situated themselves deep within the backbone of the country. It was not until 1900 when the first mission arrived and settled in Rwanda. The mission was established by the Society of Our Lady of Africa, commonly known as the White Fathers. Monsignor Lavigerie, the founder of the order, â€Å"promoted the idea that to implant Christianity successfully in a society, missionaries should focus their efforts at conversion first and foremost on political authorities. If chiefs and kings could be convinced to adopt Christianity, Lavigerie argued, their subjects would naturally follow† (Longman 7). Although this may be true, Yuhi Musinga, refused to be baptized a Roman Catholic. A delegation of White Fathers along with

Electronic Grading System Free Essays

The purpose of this study is to support and improve the grading system of NDNI (Notre Dame of New Iloilo). The current grading system of NDNI, which uses Excel is difficult on the part of the user. Not all of the users are fully computer literate and they have to process the student grade by themselves without proper monitoring of the Principal. We will write a custom essay sample on Electronic Grading System or any similar topic only for you Order Now Moreover E. G. S (Electronic Grading System) is fixed. In response to this problem, the solution is a user- friendly program, well guided system operation. The E. G.S is a system that can help to process the grading system of NDNI. It is a system version improved by the IT Students of Notre Dame of Marbel University last 2009-2010. The flow of system is when the registrar finished initialize the user accounts of (teachers only), the registrar can import class list from the teachers record. As the imported data is gather from the teachers record, it will saved. Then the teacher can now update class record. And the registrar can view class record to monitor the performance of the teacher students. II. Project Description A . Background of the StudyThe current system of NDNI which uses Excel is difficult on the part of user. Not all the users are computer literate and they have to process the students’ grade by themselves without the proper monitoring of the Principal. The problem also in Excel is that environmental that can cause error in case the user clicked or pressed accidentally. While E. G. S is fixed to use by user. However the teacher has option to do computing manually if the E. G. S can’t support their needs. In response to this, the solution is a user-friendly program that can be accessed by the user.NDNI is currently using Excel as means of computing student grades. In terms of Excel, it is not easy to the part of the teachers’ to access the grade of the students immediately as needed, because sometimes it can cause environmental error. B. Statement of the Problem The current grading system used by NDNI in Excel. It is not easy for the part of the teacher’s to access the grade of the students. C. Objectives a. General Objectives This project aims to automate the grading system of Notre Dame of New Iloilo by providing an Electronic Grading System. b. Specific Objectives – To help the users to easily access the grades of the students. D. Significance of the Study This study is significant as stated for the following reasons: -It is user-friendly and adds convenience -Certain grading criteria can be set w/o adding formulas in every spreadsheet cell. -Faster transactions. -Easier records transfer (import and export) -Ease of accessibility E. Scope and Limitations of the Study – The coverage of the study includes entities such as Registrar and Teachers. However, the students are also included as a receiver. The proposed project is relying on the exported excel file of the students record from the teacher record. Also, it will only process the grade of the students for a period of time. Common concept for a class records are being observed and applied for this application. Registrar and Principal can view all records . The teachers can only view their own records. F. Methodology Phase I (Preliminary Investigation) †¢Conducting a survey and interview -Required to get information needed to identify and organized process of the system to be developed. †¢Define the new system objective †¢Set the scope and limitation How to cite Electronic Grading System, Papers