Accounting is simple.  Simple if a person likes math.   Should it be so difficult to balance the national chart of accounts and set things straight, and right?   Accounting on QuickBooks, Peachtree, and money is based on starting a chart of accounts.   A chart of accounts is a file set that categorizes assets, liabilities, and owner’s equity.   All the charts that categorize expenditures, intakes, and delayed payoffs are characteristic of basic accrual accounting.

Assets are anything worth money or that costs money.   Liabilities are debts, meant to be paid within a given period, normally one year.  Owners’ equity is the cash and valuables that start the business and keep it running.   Owners’ equity is the treasury and the national trust of the United States.    Supposedly, this amount is a fixed or increasing sum that stabilizes the equation and cannot be loaned, borrowed from, or invested.  Investment is a liability; Prepaid services are a contra-asset.   Assets are the amounts of money and things amassed by the business mainly to keep the equation balanced and to utilize efficiently owners’ equity.   For people of the executive class, not the legislative or judicial, the equation must be in balance.   If the equation does not balance there might exist a data entry error or more commonly, someone is STEALING.    All the chief executive has to do every month is check if the equation is in balance and his staff is working efficiently.

In big businesses, like Microsoft, General Motors, United States Steel, and Oracle sometimes the chart of accounts becomes voluminous, overbearing, and complex, and when this happens, Kiting can occur,

Kiting is when a transaction is in the air and not credited (deducted) or debited (added) in a timely fashion.  The more charts (files) that exist in the chart of accounts, the greater the probability that money seemingly disappears because of the mathematical nature of the accounting equation, charts all influence each other directly or indirectly.   When the equation is not equal, there might exist a deficit due to the overwhelming number of accounts that become hard to keep track of.   For this reason, all accountants, eliminate unnecessary accounts whenever possible and when the equation does not balance the books are closed and an interim statement generated. The most common charts that lose money in accounting are petty cash (which in the US might be billions of dollars) and charitable deductions which are an expense or contra asset.     All accountants keep a deft eye on these two accounts and the shrewd the cunning and the nefarious create a multitude of these petty cash accounts so they can kite or ordain transfers that have no logical or sound basis.   The chief executive must see the equation in balance and check on these two accounts as often as they can or an executive might do something like gift an African nation with high-tech weaponry and expense the donation to the charity of foreign aid.   This is all the chief executive must know for he or she is too busy with politics and plans to have time to do anything else.  

Most accounting courses taught in college teach accrual accounting.  Accrual accounting gives the most accurate, up-to-date information on how a business is running.   Money accrues disappears, or changes form.    The main deficit of accrual accounting is because of its exactness, kiting, falsification of accounts, and dispersal might occur, and the remedy might not be so apparent.  The national debt is a product of accrual accounting.  

For big businesses, businesses that deal with a lot of money, cash-based accounting is the answer.  In cash basis accounting money never enters the chart of accounts unless an actual transfer of money exists.   Money does not disappear or change forms until it appears as money and is added to or subtracted from the chart of accounts.    There exist no receivables, prepaid items contra assets, or contra liabilities.   Cash basis accounting is gold on the hoof.   In cash basis accounting the chart of accounts is a lot smaller and easier to keep track of and there is no kiting, money is either transferred or it is not.   Bartering is hard in cash-based accounting because cash has a number associated with it and that number enters the accounting equation with each action.  The accounts do not have to be closed and a statement is generated.   It is either yes or no.   It is hard to sell your relatives into slavery with cash-based accounting because this action generates a number that is logged on a file.   Computer scientists know how hard it is to manipulate a log file in the configuration settings of a Linux or Windows system.  The main disadvantage of cash-based accounting is either you have the money to transfer or you don’t and there are no credits or partial allotments of resources.   As Jerry Maguire said, “Show me the money”’.    All big transfers in cash-based accounting show up on computerized banking systems so there is no fussing fuming or promising.   It is just there.  

Accounting texts are thick, voluminous, wordy, exact, and meticulous.  An accountant can spend a whole career learning the intricacies of the accrual system which is the most exact and timely mathematical representation of the health of a business.   This author thinks this essay is all an executive or master planner needs to know to run a large ship.   “You don’t have to be a mathematician or logician to run a company, but to know a certified accountant helps.”    Good luck to the brave and the earth belongs to the intrepid.

A tariff is defined as a financial instrument imposed by a government as a tax to produce revenue for the economic engine.   Tariffs can be a fixed percentage, or variable, based on the rate or quota of the designated items.  Ostentatiously, a government levies a tariff to produce income for the GNP or reduce the traffic a foreign item generates in the economic cycle.   Politicians say a tariff protects intrinsic industries from foreign competition that monopolizes or undermines retail prices.  In Wikipedia, the authors declare that tariffs are overt protectionism and undermine free competition.  The result of a tariff summates as consumers pay more for their products and less is bought because they cannot be afforded.  Foreign countries simply add the tariff to the price of their commerce. 

We the people see a tariff as a thumb in a leaking dam that only delays the inevitable.  Why in the first place were the manufacture of goods outsourced to a country that pays low wages and has their citizens work in sweatshops?  Why in the name of ethos do we, an enlightened and chosen people let non-democratic foreign governments exploit their people so the twenty percent at home can harvest kickbacks and profit that normally and necessarily would never happen?  From a statistical point of view, the most efficient way to vote in a contest or game is to go with the money.   At least that is what the oddsmakers in Vegas tell me.   It always is the money. 

Where is the tariff money going? Does the government expense the money to the social security system? Does the government use the funds to replace aging infrastructure? The consumer eventually pays for the tariff because the added costs tack on to the retail price of the item in question, and this is poignant for citizens who are addicted to foreign electronics.  Does the tariff apply to subsidize local hard industries and businesses associated with national security?   We the people have a right to know what the government does.  

The myriad of container ships crossing the Pacific Ocean laden with goods and contraband make landfall in California.   The volume of traffic is impossible to police.   Is outsourcing merely a ploy of organized crime to bamboozle the authorities with volume like the British did to the Axis powers before they stole the enigma device?  Is outsourcing making foreign warlords incredibly wealthy and causing the employment of a tariff that mainly benefits old money and politicians?  Who pays the United States of America to police foreign waters so the decadent warlords can exploit their people in safety and avoid an overthrow or revolution?     Do all the trading partners pay the United States government for protection, so their heroin and illegal guns make landfall in a safe place?    We the people want a piece of the action and we want it deposited in the social security bank account.  

The twenty percent are well connected.   Most of them are related by marriage or money.  An inheritance tax is not a luxury tax.   Isn’t it more reasonable to tax second homes, second cars, boats, planes, and rocket ships and have a progressive income tax without a cap, so the rest of us can afford to live in peace in our own homes?     We want a flat tax so the twenty percent cannot annotate endless deductions.      A tariff may help our heavy industries but it is merely Hans Christian Anderson holding his thumb in the dike.   A tariff is not a panacea to our economic woes.  A tariff is merely a ploy by a politician seeking to bolster popular support from people who mostly do not have an education in economics or management.   Most people do not have an education in business administration, We the people deserve the right to know what is being done to us without stuttering or explanation.  No one wants their son or daughter to die in a war to save a decadent foreigner who does not believe in God. 

My grandfather said that if you are not part of the solution, you are part of the problems, so intrepid Americans with push must strive to right the multitude of wrongs that affect humanity.   And us mostly!

Make America first.   

The author wants to begin this essay with a tribute to President Lyndon Baines Johnson. In 1964, he established Medicare, which enables 80 percent to receive medical care, thus extending their lifespans. Before a tirade begins deriding a national policy that consumes a third of the gross national product let it be known that most other countries DO NOT HAVE MEDICARE.  What has our salvation become? 

Modern medicine is now a business, not a service like it used to be.  The AMA prescribes treatments, medicines, and therapies that do little good yet cost the public tons of money.  Doctors and administrators get rich over the tomfoolery, while the nurses and attendants secure an hourly wage and are worked to the bone.  Electronic tests are performed that reveal very little if any information and cost Medicare billions of dollars annually.   NMR is merely a computer simulation.  Biopsies are always positive and railroad an indigent patient into surgery.  General anesthesia is not innocuous.  Prescription drugs formulated by organic chemists come into being and defraud the public with hard-earned money, do very little actual good, cause cancer and other morbidities, and exist as long as their patent is valid.  In a nutshell, if a patient does not have an infection, he or she is out of luck because chronic diseases are poisonings until they kill an organ or organs and cause systemic failure.  Almost all treatable diseases can be diagnosed with an X-ray or CAT scan and basic chemistries are now done on a machine, nothing else is needed.  Why does a hospital have to build a high-wattage, high-voltage PET or NMR machine and charge five thousand dollars a test for a technology that reveals very little helpful information?  Let it be known that the 80 percent when they go into organ failure from poisoning, get euthanized by the 20 percent, and the 20 percent receive organ transplants that last only five years.  Each organ transplant and associated modalities cost at least a million dollars a patient and more.  Insurance companies pay for this nonsense because of course, the 20 percent owns them.  In our current elitist society, 80 percent pay into social security and Medicare for their working lives, but when they enter a hospital for a chronic condition the medical establishment euthanizes them so the 20 percent do not have to support them anymore.  In addition, the 20 percent keep their pension and put it into their own pockets.  In modern medicine, the poor get euthanized and the rich get organ transplants. 

This author experienced the benefits of modern medicine as described:

The most expensive plan obtainable with the government gifted the author with a home nurse visit that costs $350.   The RN arrived in a miniskirt, took the patient’s temperature and blood pressure, and informed him that he had high blood pressure.   She didn’t want to touch the wound and apply a new bandage and the patient had to do the most washing himself.

Another day nurse said that the sick patient was treating her poorly and she would have to call the police so he asked her politely to leave.

The excellent specialist from India with kinky hair and a turban told the patient he would have to get his legs cut off and refused to prescribe adequate medication.   Modern medicine is a racket and doctors can refuse to treat or prescribe medicine at a whim.  The law protects these highly educated ethical people. We the people deserve to buy antibiotics over the counter and not to be refused by professionals, who of course know better. 

The turbaned, board-accredited atheist, also wants a periodic colonoscopy on his patients.  As all surgeons know, passing a catheter can rupture a viscus and lead to surgery.  However, hospitals charge ten thousand dollars for a colonoscopy and physicians one thousand dollars to evaluate the findings, Lucky Luciano could never have been so lucky.    They called Luciano lucky because he was the only one to get away from the Godfather.   A huge abdomen happens from a parasite infestation, and a biopsied parasite looks like cancer when it is frozen, sectioned, and stained.   May the preeminent pathologists I have known rest in peace.

The 20 percent do not need a board-certified RN to change their bandages, Two LVNs, one for protection, cost less to employ.

Cancer therapy does not work.  Alkylating agents have not saved a single patient and most often accelerate their demise. 

Diabetic medication does not work and causes accelerated aging.    Insulin derived from animals causes an immune reaction and eventually does not work anymore.  Insurance does not pay for synthesized human insulin.    Diabetes is a chronic intoxication.

The agents used to treat high blood pressure are chemicals synthesized in a laboratory and cause cancer of the liver and/or pancreas.     Most people would rather die from a stroke than languish in pain with cancer of the pancreas.  

As I said, medicine is a racket, and do not apply to medical school unless health care professionals ask you to.   Medical doctors exhibit passive-aggressive behavior.   There exist chronic schizophrenics that are saner than the white tower educated zealots.   Hannibal said it in another way.   By the way, phenothiazines do not cause brain cancer like cocaine, if given in a low dose over twenty years.  

Medicare is a vision and godsend crafted by a person with a highly developed ethical responsibility.  It is now appropriate to salute President Johnson.  Afterward, says a prayer because of his gift to the United States.  Has fallen into the hands of the unethical.  

Remember the literate operate the United States.   A president cannot declare war.   The House of Representatives alone can release the dogs of war.  They need a 2/3 vote.   The Supreme Court cannot declare war.  They are meant to police the people and the executives, nothing more.  All the Supreme Court can do is declare an action constitutional or non-constitutional.  The founding fathers sacrificed their lives for what they believed in. Now all we have to do is sit down with a cup of coffee and read it again.    I hope we the people do not have to give up our lives to reinstate what was put into law over two hundred years ago.