Learning to spell red, head and said can be made easy when you know what is a phoneme and a grapheme. Phoneme is the smallest sound you hear in a word and grapheme is the letter or letters used to represent the phoneme in writing. The graphemes e, ea and …

Listen carefully to each sound made in the word bat. Each sound that you hear is called a phoneme. A phoneme is the smallest sound in a word. Phonemes are separate from spelling so the focus is on speaking and listening. A phoneme is different in many languages. When you …

Accruals are monies owed either by the business or to the business. This happens when the business does not pay cash for expenses incurred within the accounting period or when cash is not received for income earned within the accounting period. The accrual/matching concept is the principle that states expenses …

The Balance Sheet is the next step in the Accounting Cycle after the Income Statement is completed. It is one of 3 financial statements that is prepared by an accountant. The other 2 are Income Statement and Cash Flow Statement. It reports the assets, liabilities, and capital of a business. The …

Goods for resale are the products that a business either produces or buys in bulk to sell for the purpose of making a profit. The cost of producing or buying these goods must be cheaper than the selling price that a business sets in order to make a profit. Even …