Landscape gardening is basically the design style characteristic of the English gardens dating back to the eighteenth century, particularly with the work of Lancelot ‘Capability’ Brown.
It became popular in the nineteenth century when the classical style emphasizing meandering curves and clumps had become old-fashioned. Garden contractors started using the term ‘landscape gardener’, in the twentieth century.
Landscape gardening is concerned with the following:
o Preparation of plans and drawings and scheduling landscape construction.
o Preparation of specifications and quotations.
o Arranging areas for landscape gardening.
o Analysis of gardening sites and clearing debris for landscape gardening.
o Estimation and ordering of landscaping materials.
o Selecting the plants and materials needed to create landscapes.
o Setting out and installing ‘hardscape’ (e.g. brick and stone walls and paths, timber features) and ‘softscape’ (plantings) structures.
o Constructing and decorating steps and garden walls. Landscape gardening also involves the construction of fences, trellises, pergolas, ponds, and fountains.
o Construction and installation of equipment like ferneries and barbecues. Some of the interesting things that you may install include play structures and garden furniture.
o Creating various paths, steps, and paved areas. They can be constructed using paving materials, gravel and timber.
o Performing ‘formative’ (shaping) pruning.
Maintaining and repairing gardening equipment.
Landscape gardening provides solutions for maintaining parks and playgrounds. Personal gardens can also be designed using landscape design. The designer can work on horticulture, water, outdoor play/education for children, storage, and ornamental features.
Recreation, entertaining, wildlife, lifestyle, security/privacy, and a lot of other options while doing landscape gardening. These main categories will help the landscape gardener focus on the detail when he actually gets around to designing his own garden.
Greenhouses can also be built using landscape gardening and they can be included inside the garden together with a cold frame. Furthermore, the landscape gardener or planner can include ornamental horticulture such as fancy homegrown vegetables, herbs, fruit trees, and bushes.
Entertaining features are a part of landscape gardening as well. BBQ area, a seating area, and space on the lawn for activities are all entertainment options that can be included in personal gardens.
These entertainment facilities differ according to the requirement of the business or the individual who owns the garden.
Proper planning must be done to ensure that each and every landscape gardening option has a proper space. Landscape gardening helps the gardener explore endless possibilities.
Then perhaps during landscape gardening, the planner could grow fan-trained specimens along a fence, or as a division between two parts of the garden – trained along horizontal wires or perhaps as a dwarf tree in a large patio pot. The greenhouse can be used to raise bedding plants.
In landscape gardening, the gardener must be aware of the prevalent trends so that he can design the landscape accordingly and the requirement of the actual garden owner can be fulfilled.
Landscape garden planning should be made flexible and it should be designed in such a way that it will save a fair degree of space and mess and be picturesque at the same time.
A run-of-the-mill scene garden has a scope of various examples, styles, and surfaces. Every single nursery that is finished by an expert scene planting organization is interesting and is custom-tailored to the look and feel of the house and the qualities the proprietor of the home wishes to create. The normal world out there makes numerous exhibitions and there are many elements that can be utilized inside a recently planned garden that can add to its impact on the watcher. Every single creative plan made by a nursery worker assists with bringing character and a steady-running subject to a nursery.
Attributes of numerous trendy nurseries out there incorporate
• Spans
• Seats and outside seating regions.
• Brickwork and sheds
• Regular stone clearing or at times limestone
• Utilization of lighting.
• Water elements and trimmings.
• Fencing and nursery edging.
Size is no issue for Landscapers
Whether your nursery is little or huge, it is viable to execute another plan in any case. Fashioners have created throughout the years to deal with scene-cultivating projects both privately and industrially.
Picking the Best of English Arranging
A great many people love to stay nostalgic to their underlying foundations even in current times. Frequently nursery workers are approached to utilize more established styles to make a nursery with a classic style however with a fresher plan sense. They frequently prefer to incorporate a wide range of conventional English Nursery Elements, for example,
• Lakes – Lakes has consistently stayed famous in spite of the English Scene. At the point when the thought was first evolved to construct man-made lakes in gardens privately it energized many individuals it actually does today. The progression of the water makes a consistent sparkle, and the lapping sound assists you with unwinding and loosening up while you appreciate sitting in your nursery.
• Geology and Moving Yards – Topographists some of the time bend over as landscapers as their abilities are interwoven, they can make shapes out of most hedges and vegetation and frequently this considers a more craftsmanship Deco style way to deal with a nursery. While moving yards make twirling unpredictable patterns that are shaped into the scene of your nursery.
• Forests – Separate huge areas of grass by establishing heaps of trees in a joined region a little way down the center. This considers an obscure stroll through this part of the nursery.
• Models and fine art – Normally found in most privileged gardens, figures are predominantly utilized as a highlight of a nursery.
• Hahas and Caverns – A Haha in customary English was a little trench or safe-house where the moving scene of the nursery would permit you to just sit and loosen up someplace where you were not discernible from the home. Caverns were normally considered heartfelt safe houses, but they are more similar to little buckle-like designs for nature to occupy and they add to the style of a customary nursery.
Absorption Costing MCQs with Answers Explanation Engineering ECE
What Is Absorption Costing?
Absorption costing, also known as the all-encompassing, all-inclusive, or comprehensive costing method, is a sophisticated and perplexing managerial accounting framework that attempts to incorporate all expenses that are linked to the production of a particular product. This method is highly intricate and involves a copious amount of calculations and analyses to arrive at the total cost of production.
Every minuscule expense, whether direct or indirect, such as raw materials, labor, rent, utilities, depreciation, maintenance, insurance, and every other associated cost, is taken into account to determine the total cost of the product. The complexity of this method is staggering, and it requires extensive knowledge of accounting principles, an understanding of manufacturing processes, and advanced analytical skills to execute.
However, despite its complexity, absorption costing is still widely used in the industry due to its comprehensive approach to providing an accurate picture of the cost of production. Moreover, under the generally accepted accounting principles (GAAP) in the United States, absorption costing is an approved method for external reporting. In contrast, variable costing is prohibited, adding to the confusion and perplexity surrounding this topic.
Which of the following costs would NOT be included in the cost of goods sold calculation under absorption costing?
a) Direct materials
b) Direct labor
c) Variable manufacturing overhead
d) Fixed manufacturing overhead
Answer: c) Variable manufacturing overhead
Explanation: Under absorption costing, both fixed and variable manufacturing overhead costs are included in the cost of goods sold calculation. Direct materials and direct labor costs are also included.
When production exceeds sales, absorption costing will result in:
a) Higher net income than variable costing
b) Lower net income than variable costing
c) The same net income as variable costing
d) None of the above
Answer: a) Higher net income than variable costing
Explanation: When production exceeds sales, there will be more fixed manufacturing overhead costs that are absorbed into the cost of goods sold calculation under absorption costing. This results in a higher net income compared to variable costing, which only includes variable manufacturing costs in the cost of goods sold calculation.
Which of the following statements is true about absorption costing?
a) It is used for external reporting purposes
b) It is used for internal decision-making purposes
c) It is the same as variable costing
d) None of the above
Answer: a) It is used for external reporting purposes
Explanation: Absorption costing is required for external financial reporting purposes, such as on the income statement and in financial statements. Variable costing, on the other hand, is often used for internal decision-making purposes.
In a period of increasing production and sales, absorption costing will result in:
a) Higher net income than variable costing
b) Lower net income than variable costing
c) The same net income as variable costing
d) None of the above
Answer: c) The same net income as variable costing
Explanation: When production and sales increase, absorption costing and variable costing will result in the same net income. This is because there will be fewer fixed manufacturing overhead costs per unit under absorption costing, but there will also be more units sold.
