上原さんの備北ハイランドサーキットオーナー x

Just when you thought this blog was all about drifting in Japan… By now, I’m sure the majority of you would know that the 2011 World Time Attack Challenge is just over 2 weeks away, 15 days to be precise. I thought I would whip out the external hdd and go through some images from the 2010 event which was crowned the best event throughout the entire year. Being only a few weeks out from such a big event, we’re constantly chasing and organising things almost every day and I have to say, I’m getting more and more excited every day.

This year will showcase the fastest Time Attack cars on the planet such as: Cyber EVO, Sierra Sierra EVO, Scorch Racing S15, The 53.6 second @ Tsukuba – Garage Revolution RX-7, Hi Octane R34 GT-R, Panspeed RX-7 and some tough Australian R35 GT-R’s. Sadly, the Cusco / Tomei WRX will not be competing this year, however the infamous Tarzan Yamada will be.

I will be flying into Sydney on the 1st of August with Matthew Malcolm to meet Mr. Kha and Mr. Carbonare, the Team NFS crew for this years WTAC. It’s not only the Experct Class I look forward to spectating and shooting but also the lower classes, it’s always good to see the comparison on the field between the classes.

The 2010 car that took out the event was of course the Cyber EVO with a stunning time of 1:30.587…

…which of course will once again be piloted by the one and only Tarzan Yamada.

Another Japanese driver that will be back in action at Eastern Creek is of course Kouta Sasaki – the driver of the vibrant yellow Panspeed FD3S RX-7 which I’m sure will lay down some very firm times this year.

With only 15 days to go I’m sure everyone involved in such a big event is starting to feel the pressure on their shoulders, whether you’re building cars or just heading down to shoot the event, I sure am getting very excited, and a little nervous for that matter. I’m sure thousands of people will be jumping on flights internationally and landing in the gorgeous city of Sydney on route for Eastern Creek, I really can’t wait! For constant updates from now until the event be sure to check out World Time Attack.

A simple definition of “accounting”

Accounting is how your business records, organizes, and understands its financial information.

You can think of accounting as a big machine that you put raw financial information into—records of all your business transactions, taxes, projections, etc.—that then spits out an easy to understand story about the financial state of your business.

Accounting tells you whether or not you’re making a profit, what your cash flow is, what the current value of your company’s assets and liabilities is, and which parts of your business are actually making money.

Accounting vs bookkeeping

Accounting and bookkeeping overlap in many ways. Some say bookkeeping is one aspect of accounting. But if you want to break them apart, you could say that bookkeeping is how you record and categorize your financial transactions, whereas accounting is putting that financial data to good use through analysis, strategy, and tax planning; If you are starting a small business make sure to get professional assistance and guidance from a small business accounting miami firm.

The accounting cycle

Accounting begins the moment you enter a business transaction—any activity or event that involves your business’s money—into your company’s ledger.

Recording business transactions this way is part of bookkeeping. And bookkeeping is the first step of what accountants call the “accounting cycle”: a process designed to take in raw financial information and spit out accurate and consistent financial reports.

The accounting cycle has six major steps:

1. Analyze and record transactions (looking over invoices, bank statements, etc.)
2. Post transactions to the ledger (according to the rules of double-entry accounting)
3. Prepare an unadjusted trial balance (this involves listing all of your business’s accounts and figuring out their balances)
4. Prepare adjusting entries at the end of the period
5. Prepare an adjusted trial balance
6. Prepare financial statements

Most of these rules and processes are automated by accounting software, so we’re going to skip over the gritty details of the accounting cycle and talk about the end product: financial statements.

Crossing paths with the ever so famous Wonder was completely unexpected.  Our last day in Shinjuku motivated us even more to explore around the city area before we headed to Daikoku PA later that evening.

The previous night, well I should say morning was a late one. After Daikoku PA we managed to get invited to a drifting meet at the docks of Yokohama Bay. As a result of this we were back in Shinjuku asleep at about 4:00AM. We had all agreed to get some rest that morning as it was our last day in Tokyo before beginning the journey up north to Tsukuba and Nihonmatsu for the D1-SL series and Matsuri. Waking up just after lunch time we lazed around the hotel for a couple of hours gathering our belongings and packing the tiny hire-cars to the absolute brim, by this time our stomachs were calling!

Driving straight into the city on the search for a noodle bar Nigel managed to spot Manabu Mitsumori-sans JXZ100 parked out the front of Wonder. At the time Nigel mumbled a few words unbelievably fast and twitched… Somehow I understood what came out of his mouth so I immediately went crazy in the back seat and we pulled into the next street.

Jumping out of the car, grabbing my camera I sprinted a couple of hundred metres back up the main road and saw this… A kouki S14 slammed on Origin DNA-02 wheels and a pair of R33 GT-R’s on the rear. The parks out the front of the workshop were filled with customers cars…

…Another customers car being this white C33 Nissan Laurel. In all honesty I can’t explain how much I fell in love with this car in person, this styling just screams out 80’s/90’s, I’ve always LOVED 15’s on larger cars. The C33 is powered by a RB25DE which is described as a Kaido Racer by Manabu-san.

I love it how the rear of the bonnet has been raised. Check out the 15″ SSR mesh.

I didn’t manage to get a photo of the back of the Laurel, but I noticed I had a video of the car and grabbed this screen shot. Take note of the exhaust. I wish I got to hear this thing.

And finally the Team Spirant AE86 driven by Manabu Misumori-san.

I am really looking forward to Spring Matsuri this year. I’ve been speaking with Manabu-san and by the sounds of things he will be driving the hachi-roku at this years Spring Matsuri in April along with a small group of drivers!

Casey.