I’ve made a promotional video for my books on Youtube! Check it out here:https://youtu.be/rVAfu4rOrj0
This weekend only, books 4, 5, and 6 are FREE! Free books yay! Samples from each book below. For my CA, CGA, CMA, and CPA friends, the topic of book #6 is bookkeeping & accounting. PM me and I can send the book to you to review and comment.
You can go to Amazon.com or Amazon.ca or whichever Amazon you like and search “Calvin K Lee”.
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SAMPLE from book #4 “Work Smarter, Not Harder”:
Meditation: it gives you a sense of more time
With today’s fast-paced, hustle & bustle world, taking time out to quiet the mind is becoming scarcer. What I’ve found is that meditation helps to calm and quiet the brain by focusing on my breathing. I’m a person who likes action so it’s difficult to sit quietly and concentrate on my breath. But I’ve found that when I’m tired and easily irritable, if I just take 5 or 10 minutes to sit quietly and concentrate on my breath, my concentration and attention returns to me. I feel my concentration is restored, less tired, more focused, and more energetic.
As I’m writing this book, it’s late into the night. I’ve had several meetings today and it’s been an exhausting day. I decided to take 20 minutes to meditate and concentrate on my breath, and after 20 minutes, I feel more energetic and actually can write my book. If I didn’t meditate, I would feel tired and not have any ideas flow to write on.
The Bible tells Christians to meditate on the Word of God day and night. Meditation is about focusing on something, and blocking out distractions. It calms a wandering mind. Wandering minds usually lead to worry, fear, and confusion.
KEY POINT: Meditation calms and quiets your mind, revitalizes energy, and lets you work smarter.
If you do a Google search, you can find many websites on how to meditate. The great thing about meditation is that it can be done almost anywhere, anytime. Here are some ways to start meditating:
1. Sit quietly with your back straight.
2. Close your eyes if it helps you concentrate.
3. Relax every muscle in your body.
4. Breathe deeply through your nose, letting your belly expand. If your belly doesn’t expand and only your chest expands, you need to relax more. Most people only expand their chest when they breathe, and this causes shallow breathing.
5. Concentrate on your breath. If your mind wanders, gently acknowledge the thought, and let it go, and return to concentrating on your breath.
Start with a few minutes, and work your way up to 20 minutes or more. Meditation calms the mind, reduces stress, revitalizes energy, and makes you feel like you’ve got more time. If you find your mind wandering, be gentle with yourself. Just gently acknowledge whatever thoughts you have, then guide your focus back to your breath.
With your mind and body revitalized, you can now work smarter!
PUT IT INTO ACTION: start meditating today for a few minutes. If you don’t have the time, just take 3 deep breaths and focus on your breathing.
***SAMPLE from book #5 “A Collection of Short Stories”:***
The red and blue crayons (an original story by Calvin)
Jill and Jane were friends in a grade 1 classroom. They did everything together: ate their lunches together, walked home from school together, and did homework together. One day, they went to art class. The teacher gave Jill and Jane a large piece of paper each. She gave Jill a red crayon and gave Jane a blue crayon.
“Ok, Jill and Jane. I want the two of you to draw me a bunch of purple grapes,” said the teacher.
Jill and Jane stared at each other. Then they turned their attention to their pieces of paper and started drawing. Jill drew a bunch of red grapes, and Jane drew a bunch of blue grapes. They handed their papers to the teacher, who shook her head and said, “I want a bunch of purple grapes. Not red or blue grapes.”
Jill and Jane stared at each other again. “Let’s switch crayons and try again,” Jill said to Jane. Jane thought it was a good idea so they switched their crayons. This time, Jill drew a bunch of blue grapes, and Jane drew red grapes. It’s still not what the teacher wanted.
Jane said to Jill, “Give me your piece of paper.” Jill gave her blue grapes drawing to Jane. Jane then used her red crayon to draw over Jill’s blue grapes. The blue color and red color blended together to result in purple grapes.
“What an excellent idea!” said Jill, “Now you give me your red grapes.”
Jane handed her drawing of red grapes to Jane, who used her blue crayon to color the red grapes, which blended into purple grapes.
The teacher was pleased how they combined their colors to create a new color. Individually, Jill and Jane’s red and blue crayons can only produce red and blue grapes. By combining their crayon colors, they produced the desired purple grapes.
***SAMPLE from book #6: “Bookkeeping & Accounting Step-by-step Basics for Small & Medium Sized Businesses & Home Businesses”***
Assets are usually in a debit position. When you gain an asset, like when a customer pays you cash for a product or service, you would debit cash for the increase in cash. On the other hand, if you use an asset, for example you use cash to pay for rent, you decrease the asset cash and so you credit the cash account.
Gain an asset = debit
Use an asset = credit
Let’s revisit the example in the debits and credits section and make sure you understand this point.
Example: You purchase a computer for $300 and you pay with cash.
The journal entry will be:
Dr. Capital assets 300
Cr. Cash 300
To record purchase of computer paid with cash
Notice you increased the capital assets account by debiting it, and you decrease the cash asset account by crediting it.