Wednesday, 25 July 2012

10.1.1/ 10.1.2 Main Constituents of Food

Definition of Nutrition:

The science of nutrition is the study of food and the process of growth, maintenance and repair dependent on digestion (catabolism and anabolism).

General about Food

“Food is our fuel for metabolism, metabolism is all the chemical processes that go on necessary to maintain life, also to produce energy” 

E.C. Syncowki

Food is any solid or liquid which provides:

  • materials for growth, maintenance and repair,

  • materials for heat and energy production,

  • substance to regulate body processes,

Different classes of nutrients:

Nutrients are chemical substances found in food during digestion, which are necessary to regulate the body processes and to suply heat and energy. 

  • there are six main nutrients
  • there are 3 energy giving nutrients

Nutrients can be sub-divided into Macronutrients and Micronutrients.

  • Macronutrients
"an essential nutrient required in relatively large amounts, such as carbohydrates, fats, proteins, or water; sometimes certain minerals are included, such as calcium, chloride, or sodium."
Dorland's Medical Dictionary for Health Consumers. © 2007 by Saunders, an imprint of Elsevier, Inc.


Primary source of energy for body functions and muscular exertion. 

Composed of carbon, hydrogen and oxygen,


Which are needed for growth and formation of new tissue
and  for tissue repair.

Composed of hydrogen, carbon, oxygen and nitrogen.


Second energy source. 
Fat  acts as an insulator and this maintains body temperature
protects internal organs from shock and injury.

Composed of hydrogen, carbon, oxygen.

Check out this video to learn more about Macronutrients:

What Is A Macronutrient - Intralean

Uploaded by Fitnfunn on 6 Nov 2009

  • Micronutrients
any dietary element essential only in minute amounts for the normal physiologic processes of the body, including vitamins and minerals or chemical elements such as zinc or iodine.
Mosby's Medical Dictionary, 8th edition. © 2009, Elsevier.


Chemical compounds which are essential for health. They are not eaten as such in the diet but are found widely dispersed in the food which is eaten. They are divided into two groups: fat soluble vitamins and water soluble vitamins.


Necessary within a body for all body processes. They are required in varying quantities, usually small.

  • Water

Water can be considered the most important dietary constituent. Liquid compound of hydrogen and oxygen. Neccesary for all cell functions. Water provide body fluid and help regulate body temperature.

Check out this video to learn more about Macronutrients and Micronutrients and the main constituents of food:

2-1 UC Berkeley Nutrition 2007: Designing a Diet

Uploaded by LatestNutrition on 8 Jan 2010

To read more about functions of food clink the link below:

Tuesday, 24 July 2012

Extract a Trial Balance

Now we move to a trial balance. This can be an accountant’s best friend or worst enemy. This is a list of nominal ledger accounts that a company has. It is made up of credits and debits. The purpose of a trial balance as it states in its name is to balance! All debits must be equal to all credits. Remember the rule there are two sides to every transaction. If they do not balance there is either a forgotten figure left out, human error or that figures have been added incorrectly into the books.
Looking for errors can be quite tedious which makes you question why one becomes an accountant. However when the figures balance it is like heaven, pure bliss. You feel like God and can do anything one the figures balance!
A trial balance is an exponent of double entry bookkeeping, meaning it proves the figures are entered correctly in the accounts by means of double entry.

Let’s see an example of a trial balance. A medium sized company called Bapple Inc. ask their accountant to prepare a trail balance from their company’s books for the year. The results are as follows.

As shown above the trial balance balances! All debits are on one side and all credits are on the other.

Check out this link to see another example to see a trial balance put together:

Preparing Trial Balance - Ch. 2 Video 3  

Uploaded by on May 18, 2010

To see a more detailed definition of a trial balance check out this link:        

Stock Valuation using Various Methods

The Weighted Average Method

Click on this link to learn about the weighted average method:

To learn and see an example of the Weighted Average method, check out this video:

Weighted Average Inventory - Ch. 6 Video 3  

Uploaded by on May 21, 2010

FIFO (First in, First out)

Check out this website to learn about the FIFO method:

Click on this link to learn more about the FIFO method:

FIFO Inventory Costing  

Uploaded by on Aug 28, 2009

LIFO ( Last in, First out)

To learn about the LIFO method click on this link:

Check out this video to learn more about the LIFO method:

LIFO Inventory Costing

Uploaded by on Aug 28, 2009