Coryblogss

Computer plays an essential role people’s day to day life especially at work place, schools and even in home. Twenty first century has been the age of so many technological advancements aimed for making the lives of people better. Computer helps them become more efficient in their work.

Computer technology in banking:

Technology has made our living easy and comfortable, for instance our banking needs. Previously people need to maintain the important data of their customers manually. But right now, in just one click, they would be able to find all the customers’ data instantly. The customers are able to know about the transactions of their account by logging in to the bank website. Moreover, it is possible to apply for loans through online.

Improvements of computer technology:

Computer technology has improved our life style far better than before. Due to the emergence of internet and technology, the world has shrunk to a global village. Even though the advancement in internet creates new challenges like computer problems and virus threats, the computer technology like antivirus software made easy to overcome these problems.

Computer in food industry:

The automation and computerization in food processing units is facing lots of challenges if they are used nearby water catastrophic effects on any computer system. Most food processing units prefer waterproof computers to protect their computer systems from drenching in the production area.

Computer in medical field:

Hospital is an important organization and computers are used for the management of a hospital. The accounting, payroll and stock system of the hospital have been computerized in recent days. We can maintain the record of different medicines, their distribution and use in different wards etc. using computer. Even the disease can be diagnosed by entering the symptoms of a patient. Moreover, various computerized devices are used in laboratories for different tests of blood etc.

Computer in agriculture:

Nowadays agricultural industry is also making use of the computers. The analysis that was taken some few years before shows that 44% of the farmers in Ohio are using computers for various purposes. In 1991, only 32% of the farmers were making use of it. This shows that there is considerable increase in the farmers who are using computers. As internet becomes the means of communication, most farmers use this technological advancement for transaction processing or for retrieving information. The analysis shows that out of the total farmers who were surveyed, 80% of them are making use of the internet.

Computer in education:

Due to the globalization of education, so many challenges are posed by the new trends. In order to face all these challenges, information technology in the education sector is very important. It is essential that the students become familiar with the concept and use of information technology in order to equip them for future job market. Similarly, the faculty can achieve better quality in teaching methodology. The computer technology has developed in many fields. Its drastic development has created an immense impact in almost all the fields and thus leading to a new era.

 

The balance sheet, also called the statement of financial position, contains three items: assets, liabilities, and stockholders’ equity. It is dated at the moment in time when the accounting period ends. The accounting equation that is a big part of the financial statements is: assets equal liabilities plus stockholders’ equity. When working with a balance sheet: the total assets must equal the total liabilities and equity.

The first part of the balance sheet is assets. There are two main categories of assets: currents and long-term assets. Current assets are expected to be converted to cash in the next twelve months or one business operating cycle (if longer than a year). Cash is the most liquidated asset. Short-term investments are stocks and bonds that a company intends to sell within the next year. Accounts receivable are the amounts the company expects to collect from customers. Notes receivable are amounts that the company expects to collect from a customer who signed a promissory note. A company also includes inventory, which is a current asset, into the balance sheet. Prepaid expenses are also a part of the asset side of the balance sheet because the company will benefit from them in the future.

Long-term assets include plant, property, and equipment, intangibles, and investments. Plant, property, and equipment (PPE) include land, buildings, computers, store fixtures, etc. Accumulated depreciation is also included on the balance in the long-term assets area. It is the amount of depreciation from PPE at the end of the year. It is subtracted from the cost of PPE to determine its book value. Intangibles are assets with no physical form such as patents. Investments are long-term assets because the company does not expect to sell them within the next year.

The second part of the balance sheet is liabilities. Liabilities are also split into two categories: current and long-term liabilities. Current liabilities are debts paid within one year or one operating cycle. Accounts payable is the company promises to pay a debt arising from a credit purchase. Income taxes payable are tax debts owed to the government. Short-term borrowings are notes payable that the company has promised to pay back within one year. Salaries and wages payable are amounts owed to employees. Long-Term liabilities are payable after one year.

The last part of the balance sheet is stockholders’ equity. The Stockholders’ equity is assets minus liabilities. There are two parts to stockholders’ equity: paid-in capital and retained earnings. Paid-in capital is the amount the stockholders have invested in that company. The basic part of paid-in capital is common stock where a company issues stock to the stockholders as evidence of their ownership. Retained earnings are the amount earned by income-producing activities.

I hope this helped explain the parts of the balance sheet.

Corporate Financial Reporting is part of corporate reporting that consists of financial statements and accompanying notes that are prepared in conformity with Generally Accepted Accounting Principles (GAAP). The financial statements are summaries of business transactions during the financial year of the corporation. The business world has many forms of organizations ranging from the for profit sole proprietorship, partnership and incorporated businesses with limited liability to the not for profit organizations whose existence is not mainly driven by financial gain.

Regulations that govern the preparation of financial statements largely apply only to the incorporated entities. This has given rise to accounting standards setting bodies and legal provisions that form the frameworks used when preparing the financial statements. The process of preparing the reports in accordance with the GAAPs and legal requirements presents advantages and disadvantages to the organizations and to other interested groups. The International Financial Reporting Standards are increasingly being adopted by many national accounting standards setting bodies leading the way to a single set of accounting standards all over the world. It is therefore worthwhile to look at the advantages and disadvantages of financial reporting to create an awareness of the complexities that corporations and accounting professionals contend with.

THE ADVANTAGES

A number of advantages of corporate financial reporting can be enumerated and perhaps among the most important is that organizations are able to compare their individual performance with others in the same industry or line of business. This is because the established principles, standards and regulations ensure that there is a benchmark to be followed in the preparation of financial reports. Recognition of income, expense, assets and liabilities is standardized by the existing framework and any deviation can be countered with disciplinary or legal action. Organizations strive to prepare their financial statements to closely match the set frameworks as much as possible. In some countries for example Kenya, this has been translated into an annual competition (the fire award) where companies performance in this area is assessed by professional bodies including the national accounting professionals body with the aim of awarding the company with the best prepared financial statements. This in turn promotes staff and professional development which is a desirable aspect in the growth and wealth creation of the corporate organizations.

Investors and owners of companies in jurisdictions where corporate financial reporting follows strong established and clear frameworks can make the appropriate investment decisions. Corporate reporting in this case enhances the development of understanding of the activities of the companies and at the same time keeps the companies themselves on their toes as the wider society is well-informed of the expected reporting standards. This also acts as an incentive to managers to perform at their best and to institute control measures that aid the organization to comply with the frameworks.

Requirements of corporate financial reporting lead to timely preparation of financial reports. This is desirable to the stakeholders who may be more interested in the organizations immediate past rather than wait for a long time before the outcome of their input is known. When financial reports are prepared and published within the stipulated time, it is possible for necessary actions to be taken to correct any anomalies that may have led to undesirable outcomes. In a more serious case where a material error happens to be discovered, it can be corrected and the necessary measures taken to avoid a repeat of such occurrences.

IFRS give room for flexibility as they are based on principles rather than rules. As principles are based on value, corporations can adopt the standards that best suit their circumstances as long as fair value is adequately reported. This also encourages professional development as accounting standards setting requires qualified academics who can develop the required standards after lengthy and rigorous discussions and considerations to come to a consensus.

Overall, corporate financial reporting acts as a control measure as management, owners, employees, customers, creditors and the government are dependent on the reports in their decision-making. For instance the government in taxation of companies relies at the outset on the financial reports prepared and examined by qualified public or certified professionals. Trends on the growth of the companies can also be quickly determined by comparing sets of reports for different periods.

THE DISADVANTAGES

Corporate financial reporting does not bring desirable results only. There are some undesirable outcomes that should be mitigated against. The consideration of cost guides many companies in their operation. In preparing corporate financial reports in accordance with laid down standards and rules, expertise is required and the company has to engage highly qualified professionals for this task. The fee payments to qualified professionals can be prohibiting especially to small companies controlled closely by their owner managers. Compared to larger companies the small entities do not have adequate resources to implement adoption of the standards or even to train or employ qualified staff. In many instances such small and medium enterprises (SMEs) are tempted to forgo compliance with certain aspects of the standards or rules leading to problems with regulatory bodies including the government.

Freedom to adopt standards that suit the particular circumstances of the company leads to manipulation of reports. Disclosure of important information is in jeopardy as there is no legal enforcement for implementing the standards. Even where the government imposes legal obligations on what financial reports are to be prepared, there are still loopholes that can arise especially when the accounting standards and the legal stipulations are not in conformity in some areas.

For multinational companies, there are challenges in preparing their consolidated financial reports especially where operations are in countries with different accounting standards and legal regimes. There are also other challenges in dealing with for instance exchange rates, interest rates and transfer pricing where treatment of such aspects may be considered differently in different countries. Taxation and existence or non-existence of dual taxation treaties also poses another challenge.

CONCLUSION

It can be concluded that corporate financial reporting is essential and the gains from following accounting standards based on principles far outweigh the disadvantages as freedom to prepare reports in whatever way organizations deem appropriate may lead to financial chaos.

Communication is always one of the most important and vital strategic areas of an organization’s success. You can have the best or most innovative products or services, but if your internal and external communications are weak, then the demand for your products or services raises a personal flag of concern. When communicating the value of your products or services, you want to focus on how they will benefit your clients.

When planning your strategy for Integrated Marketing Communication or IMC, you want to have dialogue with your customers by inviting interaction through the coordinated efforts of content, timing and delivery of your products or services. By ensuring direction, clarity, consistency, timing and appearance of your messages, conveyed to your targeted audience, these factors will help avoid any confusion about the benefits of your brand, through the connection of instant product recognition.

When looking at your marketing mix, you’re examining price, distribution, advertising and promotion, along with customer service. Integrated marketing communication is part of that marketing mix included in your marketing plan. IMC strategies define your target audience, establishes objectives and budgets, analyzes any social, competitive, cultural or technological issues, and conducts research to evaluate the effectiveness of your promotional strategies.

If companies are ethically planning, communicating, and following industry guidelines, they will most likely earn the trust of their customers and target audience. There are five basic tools of integrated marketing communication:

1. Advertising:

This tool can get your messages to large audiences efficiently through such avenues as radio, TV, Magazines, Newspapers (ROP), Internet, Billboards and other mobile technological communication devices. This method can efficiently reach a large number of consumers, although the costs may be somewhat expensive.

2. Sales Promotion:

This tool is used through coupons, contests, samples, premiums, demonstrations, displays or incentives. It is used to accelerate short-term sales, by building brand awareness and encouraging repeat buying.

3. Public Relations:

This integrated marketing communications tool is initiated through public appearances, news/press releases or event sponsorships, to build trust and goodwill by presenting the product, company or person in a positive light.

4. Direct Marketing:

This tool will utilized email, mail, catalogs, encourage direct responses to radio and TV, in order to reach targeted audiences to increase sales and test new products and alternate marketing tactics.

5. Personal Selling:

Setting sales appointments and meetings, home parties, making presentations and any type of one-to-one communication, to reach your customers and strengthen your relationship with your clients, initiate this IMC tool.

Decisions linking the overall objectives and strategies during the marketing planning phases help to evaluate and fine-tune the specific activities of integrated marketing communication. Before selecting an IMC tool, marketing, product and brand managers must look at social, competitive, legal, regulatory, ethics, cultural and technological considerations. One thing you want to avoid when activating the tools of integrated marketing communication is reaching inappropriate audiences and causing controversy. That could be damaging when trying to build brand awareness and encourage consumer spending with your company. When marketing managers examine the beliefs, emotions and behavior of their targeted audience towards their brand, they can influence their beliefs to achieve product awareness, by attracting attention to their promotional campaigns.

The 70’s what a great decade for music and for music lovers too. Music of the 70’s has had a lot of influence on the music we listen to today and of course there are some of us who still have some of our favorite 70’s records and listen to them still. Some of the genres that really came into their own in the 1970’s are Classic Rock, Disco, Southern Rock, Punk Rock, and the birth of Heavy Metal although it was originally known as Hard Rock as well. No matter if you were born into a younger generation there is more than likely a 70’s song or album that you listen to so lets look at some great albums of the 70’s.

More than likely, regarding the music of the 70’s the music genre most closely related to that American decade is Disco, which really came on strong in the mainstream after the film “Saturday Night Fever”. The soundtrack from that movie went on to become one of the greatest selling albums of all time too. Rolling Stone magazine in 2003 placed the album on their 500 greatest albums of all times list, and in the same year, VH1 called it the 57th greatest album of all time. With songs like “Staying Alive”, “Night Fever”, “If I Can’t Have You”, and “Boogie Shoes” it is no surprise that this album soared to the top.

Another genre that really increased in popularity during the 1970’s is Southern Rock. There were a whole slew of Southern Rock bands in the 70’s that really exploded on to that music scene too. Bands like the Allman Brothers, The Outlaws, and Molly Hatchet made some great music, but the ones who set the standard of Southern Rock music of the 70’s is none other than Lynyrd Skynyrd. Lynyrd Skynyrd had four platinum albums in the 70’s, three of which went double platinum. Street Survivors however, showcased the 3-guitar attack of Gaines, Collins, and Rossington behind Ronnie van Zant that other bands try to copy today making Street Survivor their most important album in the 70’s.

The genre of Progressive Rock is another style of music that while born of Psychedelic Rock in the 60’s, really made its bones on the back of earlier artists in the 70’s. Bands like ELO, Utopia, Kansas, and Rush moved into the forefront of the genre maintaining the core of their listeners, while making Prog Rock Top 40 friendly as well. Of all the bands mentioned Rush really is the standard by which all other Prog Rock bands are measured by. Perhaps their most significant contribution in vinyl to music of the 70’s is the bands album “2112”, and the boss track on that album “Passage to Bangkok”

The last of the genres we are going to talk about is of course Heavy Metal, which assaulted Rock and Roll and went mainstream in the 70’s Motorhead, Judas Priest, and Iron Maiden found a home within the genre making fantastic music, but the band that made it all possible is of course Black Sabbath. The album “Black Sabbath” is the undisputed father of Heavy Metal music of the 70s as well as Heavy Metal 70’s records. The three tracks that everyone mentions when discussing this musical masterpiece are “N.I.B.”, “Black Sabbath”, and “Warning” and all agree that this album is the greatest ever of the 1970’s Metal scene.

 

The reason I love animals so much is that they give off an attitude of happiness, innocence and unconditional love to their people.  Our pets are just as happy being a part of our household as we are of having them with us.

But sometimes an animal comes into our life that is a bit “out there!”

For instance, the dog that has an irrational fear of rain and won’t for the life of him go outside to potty during a rain shower.  Or the cat who hides for hours when a friend comes over.  Or, how about the dog with attachment issues that destroys the house while you’re at work?  Any of these sound familiar?

My cat’s, Sammie and Max, love to hang out on our screened-in patio.  But whenever the garbage truck comes rolling in, they flee for their lives!

It might sound crazy to us, but whatever your animal’s fears or wacky behaviors may be, they are completely legitimate in their minds.

Using essential oils on your animals can really take the edge off of their anxiety, big time!

Because of an animal’s heightened senses, they respond very well to essential oils.  In the wild, animals eat specific plants to heal themselves.  In captivity (our homes), the plant kingdom is not readily available.  Using essential oils on your pet gives them access to the vast healing properties of nature.

The three best essential oils to calm your pets are:

Lavender

Roman Chamomile

Peace & Calming® (a blend from Young Living)

These essential oils can be used to support your animal with; fear of rain and thunderstorms, separation anxiety, hyperactivity, trauma/abuse, depression, Illness, trips to the vet’s office, grief/loss of another family pet and any other situation that causes great stress for your animal, such as garbage trucks!

When you apply essential oils to animals, always remember less is more as animals are very sensitive to essential oils.

Also, with animals, it’s best to dilute essential oils with a carrier oil such as organic olive oil.  I recommend one part essential oil to 1 part carrier oil for all animals EXCEPT cats. The dilution ratio for cats is 1 part essential oil to 10 parts carrier oil.

Use caution with cats!

Any of the essential oils listed in this article are safe for dogs and horses, however; cats are a different story! Cats are extremely sensitive to essential oils containing phenols, such as oregano and thyme. Cats can not effectively metabolize phenols because they lack an enzyme in their liver to digest the phenols. Avoid Peace & Calming® essential oil blend on your cat, as it does contain phenols. Lavender and Roman Chamomile essential oils ARE safe for cats.

How to apply essential oils on dogs, horses and cats:

For calming dogs:

Mix 1 drop Lavender, Roman Chamomile or Peace & Calming® essential oil with 1 drop carrier oil.  Rub this mixture on your dogs pads, ears or comb through their fur.  Apply any time you sense your dog is stressed.

For calming horses:

Mix 1 drop Lavender, Roman Chamomile or Peace & Calming® essential oil with 1 drop carrier oil. Rub this mixture on your horse’s muzzle, ears or cornet bands. Apply any time your horse is stressed.

For calming cats:

Mix 1 drop Lavender or Roman Chamomile essential oil with 10 drops carrier oil. Rub this mixture on your cat’s pads, ears or comb through their fur. Apply any time your cat is stressed.

By the way, the essential oils in this article are also good for easing your anxieties, too!  Dilution is not required on humans.  Just apply a drop or two on your wrists, shoulders or behind your ears.

And the next time you’re opening up a bottle of lavender essential oil, share some with your animal friends!  They’ll thank you!

© 2008 Christa McCourt

Market segmentation is widely defined as being a complex process consisting in two main phases:

– identification of broad, large markets

– segmentation of these markets in order to select the most appropriate target markets and develop Marketing mixes accordingly.

Everyone within the Marketing world knows and speaks of segmentation yet not many truly understand its underlying mechanics, thus failure is just around the corner. What causes this? It has been documented that most marketers fail the segmentation exam and start with a narrow mind and a bunch of misconceptions such as “all teenagers are rebels”, “all elderly women buy the same cosmetics brands” and so on. There are many dimensions to be considered, and uncovering them is certainly an exercise of creativity.

The most widely employed model of market segmentation comprises 7 steps, each of them designed to encourage the marketer to come with a creative approach.

STEP 1: Identify and name the broad market

You have to have figured out by this moment what broad market your business aims at. If your company is already on a market, this can be a starting point; more options are available for a new business but resources would normally be a little limited.

The biggest challenge is to find the right balance for your business: use your experience, knowledge and common sense to estimate if the market you have just identified earlier is not too narrow or too broad for you.

STEP 2: Identify and make an inventory of potential customers’ needs

This step pushes the creativity challenge even farther, since it can be compared to a brainstorming session.

What you have to figure out is what needs the consumers from the broad market identified earlier might have. The more possible needs you can come up with, the better.

Got yourself stuck in this stage of segmentation? Try to put yourself into the shoes of your potential customers: why would they buy your product, what could possibly trigger a buying decision? Answering these questions can help you list most needs of potential customers on a given product market.

STEP 3: Formulate narrower markets

McCarthy and Perreault suggest forming sub-markets around what you would call your “typical customer”, then aggregate similar people into this segment, on the condition to be able to satisfy their needs using the same Marketing mix.

Start building a column with dimensions of the major need you try to cover: this will make it easier for you to decide if a given person should be included in the first segment or you should form a new segment. Also create a list of people-related features, demographics included, for each narrow market you form – a further step will ask you to name them.

There is no exact formula on how to form narrow markets: use your best judgement and experience. Do not avoid asking opinions even from non-Marketing professionals, as different people can have different opinions and you can usually count on at least those items most people agree on.

STEP 4: Identify the determining dimensions

Carefully review the list resulted form the previous step. You should have by now a list of need dimensions for each market segment: try to identify those that carry a determining power.

Reviewing the needs and attitudes of those you included within each market segment can help you figure out the determining dimensions.

STEP 5: Name possible segment markets

You have identified the determining dimensions of your market segments, now review them one by one and give them an appropriate name.

A good way of naming these markets is to rely on the most important determining dimension.

STEP 6: Evaluate the behavior of market segments

Once you are done naming each market segment, allow time to consider what other aspects you know about them. It is important for a marketer to understand market behavior and what triggers it. You might notice that, while most segments have similar needs, they’re still different needs: understanding the difference and acting upon it is the key to achieve success using competitive offerings.

STEP 7: Estimate the size of each market segment

Each segment identified, named and studied during the previous stages should finally be given an estimate size, even if, for lack of data, it is only a rough estimate.

Estimates of market segments will come in handy later, by offering a support for sales forecasts and help plan the Marketing mix: the more data we can gather at this moment, the easier further planning and strategy will be.

These were the steps to segment a market, briefly presented. If performed correctly and thoroughly, you should now be able to have a glimpse of how to build Marketing mixes for each market segment.

This 7 steps approach to market segmentation is very simple and practical and works for most marketers. However, if you are curious about other methods and want to experiment, you should take a look at computer-aided techniques, such as clustering and positioning.

In the current age we live in, technology has become an important component. Every day there is some new gadget or software that makes lives easier and improves on the technology and software that already exists. Making lives easier is not, however, the only role technology plays in our lives.

Technology is playing an increasing role in education. As technology advances, it is used to benefit students of all ages in the learning process.

Technology used in the classroom helps students adsorb the material. For example, since some people are visual learners, projection screens linked to computers can allow students to see their notes instead of simply listening to a teacher deliver a lecture.

Software can be used to supplement class curriculum. The programs provide study questions, activities, and even tests and quizzes for a class that can help students continue learning outside the classroom.

Technology has also become part of many curriculums, even outside of computer and technology classes. Students use computers to create presentations and use the Internet to research topics for papers and essays.

Students also learn to use the technology available to them in computer and tech classes. This ensures that after graduation they will be able to use the technology in a work setting, which may put them ahead of someone who didn’t have access to a particular technology or software in their own school setting.

As technology advances, students have better access to educational opportunities like these. When something new and “better” is revealed, the “older” technology becomes more affordable, allowing it to be used in educational settings, even when schools are on a tight budget.

Technology has also advanced to help children even before they’ve started school. Educational video games and systems for young children helps them prepare for school and in some cases get a head start on their education.

There are people who may say children are “spoiled” by technology. Instead of being able to add a long column of numbers in their heads, for example, they turn to a calculator. Regardless of these arguments, technology is an important part of today’s society. By incorporating it into the classroom, students will be better equipped to transition from the classroom to the work place.

What does the term ethnic food mean to you? To me, I think of the different countries and the cuisines they have to offer. One such type of food that greatly prevails all others is Indian Food. Well what does Indian cuisine consist of you may ask? Indian food is derived from India and uses a blend of subtle herbs and spices. In this form of cooking, there is a great amount of variation in the meat, vegetables, and spices used. The majority of Indian cooking is made up of vegetables and yet there are several meat and poultry dishes as well. Within India, there are two main yet distinct methods of cooking seen in both North India and South India.

Common Food Found in Northern India:

– roti: a traditional Indian flat bread eaten with Indian curries or cooked vegetables

– naan: resembles the western “pita” bread and is eaten with Indian curries or cooked vegetables as well

– kulcha: another form of tasty flat bread, usually found from Punjab

– tandoori chicken: form of chicken that is marinated in yogurt and tandoori spices, it is cooked in a large clay oven

– palak paneer: cooked spinach with minor cheese cubes and marinated with curry powder

– channa masala: chickpeas smothered in zesty sauce and marinated with curry powders and masalas

Common Food Found in Southern India:

– dosa: a type of South Indian crepe and made from rice and black lentil

– idli: a small spongy cake made from rice and black lentil

– vada: a small snack made from lentils and containing small pieces of onions as well as green chilies

– sambar: a thick spicy soup consisting of lentils and vegetables

As you can see, the above dishes are quite unique from western foods such as hamburgers and fries. In Northern India, there is a considerable amount of curry powder used in specific items. Whereas in South India, the spices are not strong and are much less filling than North Indian food.

Sumerians were the first culture to quit hunting and gathering food and begin cultivation. Like many other inventions that Sumerian culture gave to the world, they also contributed in farming and food. Sumerian food consisted mainly of barley.

The raw material of most of Sumerian food was barley, barley cakes and barley paste were accompaniments of all major meals. Wheat and millet were other raw materials used in Sumerian food. Farming yielded vegetables and fruits, chickpeas, lentils, beans, onion, garlic, leeks, cucumbers, cress, mustard and fresh green lettuce was all part of the early Sumerian food. Sumerians were the first culture to settle down and leave the earlier nomad lifestyle. With settlement they began domesticating animals for food and labor. Goat’s milk and meat, eggs, pig; wild fowl, deer and venison were an integral part of the Sumerian’s food as well.

Everyday Sumerian food was probably barley cakes with onions and beans washed down with barley ale. Fish that swarmed in the rivers of Mesopotamia were a major food source too. Over fifty different types of fish are mentioned in the early texts dating before 2300 BC and the fried fish vendors had a thriving trade in the city of Ur. Food stalls also sold onions, cucumbers, freshly grilled goat, mutton and pork. Meat was more popular and common in big cities as compared to sparsely populated towns as they would spoil in the heat. Cattle were only slaughtered for consumption when they were nearly at the end of their working lives.

Information about Sumerian food can be gathered from archaeology and written records on cuneiform tablets. These sources also indicated the importance of barley and wheat cakes as the staple diet together with grain and legume soups, onion, leeks, garlic and melon. Besides farmed vegetables, Sumerian food also included fruits. These were apples, fig and grapes. Several culinary herbs and honey and cheese, butter and vegetable oil have also been mentioned in later Sumerian food records. Sumerians drank beer often and sometimes wine too. Preservation of foodstuff had also been evolved with meats being salted and fruits conserved in honey. Various other fruits including apples were dried to preserve them and a fermented cause is also mentioned in the Akkadian texts.

Rice and corn was unknown in ancient Mesopotamia, thus barley and its flour was the staple Sumerian food. Their bread was coarse, flat and unleavened, though an expensive version was made out of finer flour. Pieces of this bread were found in the tomb of Queen Puabi of Ur, left there for sustenance in afterlife. Breads were enhanced with butter, milk and cheese, sesame seeds and even fruits and their juices. Later records show truffles being made as well. With the advent of irrigation canals lush fruit and vegetable farms with fruits like mulberries, pears, plum, cherries and pomegranates were found in abundance. The most important food crop in southern Mesopotamia was the date palm. Goats, cows and ewe were domesticated for milk; geese and ducks for eggs and some 50 varieties of fish were a staple Sumerian food. Meats were cooked by roasting, boiling, barbecuing or broiling and preserved by drying, smoking or salting.