Bud's Books Blog

Gibbon's Secrets Snippet - Pretend time after a battle newsreel

2012-02-04T14:11:00.000-06:00

This past weekend the five boys had been to the Saturday matinee and had seen a newsreel about a battle in the Pacific. A boys mind can play tricks on its owner, your know!

Bud suggested they play a pretend game and tell how they would picture themselves in the battle. "Let me start this pretend experience, by saying how I would put myself into the battle. Here I am aboard the aircraft carrier, the "USS Lexington", and we've been involved in the battle for Guadalcanal for weeks now, and finally the Japanese have been forced to leave these islands. Looking around at the other sailors aboard ship I am proud of how well all of them fought this battle."

Donny said, "I am aboard our destroyer the "USS John Paul Jones", and my gunnery crew have successfully protected the aircraft carrier, "USS Lexington." Their planes have been able to carry out their mission, without a problem, against the Japanese forces on Guadalcanal."

Stanley added, "Here I am flying off of the "USS Lexington", heading for a bombing run on Guadalcanal! I can picture the Japanese soldiers running for cover as we fly over the island. My plane completes its mission and successfully returns to the carrier."

Wally explained his part of the battle, "Let me tell you this has been one exciting week. First our fighter planes made a very successful attack on Guadalcanal, and now my lead plane is chasing the Japanese warships out of the area; hopefully all the way back to Japan."

Duncan detailed his battle, "It has been my honor to be chosen for this small-boat detachment. We have been selected to be part of the mop-up forces in the Guadalcanal vicinity, and our PT boats move in so fast the slower Japanese ships don't even realize we're there until it's too late for them. Our torpedoes are a deadly force that cripples their retreating fleet."

After awhile the boys came out of the trance and just looked at each other with grins on their faces. Each knowing, what they had shared about their part of the battle had really happened - in their minds.

Cover Your Nut Snippet - Practical Accounting "Cover Your Nut" Rule

2012-02-01T23:24:00.000-06:00

"Cover Your Nut" Rule

You must understand that the only reason that you are starting a business is to make money, and to do so you must have the tools to accomplish this. "Cover Your Nut" is a general term for covering the costs and expenses of your business to make a profit, and something that is often left out in the early planning stages of a business. In order to make money with your business, the first step should be to see at what point in time, and with what revenue, will I cover all of my costs and expenses. The "Cover Your Nut Principle" is the most important step that you can make toward being successful in reaching that original goal for starting a business, (making money).

The term "Cover Your Nut", so the story goes..........
A peddler drove his team and wagon, full of his goods to sell, into a small Western town. He drove his team to the front of the local hotel and seeing the Innkeeper out front of his hotel said, "I have this wagon full of goods to sell, but I ran out of money. Would you consider letting me stay at your hotel with my promise to pay you when I sell enough of my goods?" The Innkeeper, being a smart businessman, said, "You take that nut off of your wagon wheel, lean the wheel against the your wagon, and give me the nut. When you have sold enough of your goods, you will "Cover Your Nut".

Practical Accounting in Plain English for the Real World.

Gibbon's Secrets Snippet - The Big Red Barn in Winter

2012-01-30T23:03:00.000-06:00

The winter still was holding on tight, with flakes of snow gently floating down from dark gray, puffy clouds. The low temperatures seemed threatening to both man and beast (even boys). Bud and his friends would seek refuge in Mr. Ross’s big red barn during the cold days of winter. The barn’s haymow was packed high with hay, and the cows were all lined up in their stalls with their heads deep in the mangers munching on hay.

The boys walked in the barn past the stalls and in front of the mangers. Bud stopped and said, “Alright guys, here is another secret I’ll share with you. Take some of the pellets you see there in the manger and put them in your pocket. The pellets will give us special powers when we are flying off of the rafters, but eating them has to be our secret. Grown-ups and sisters just don't understand.” Each of the boys put some of the pellets in their pockets and followed Bud up the stairs to the haymow. Donny pulled Bud aside when they got upstairs. “Are you sure they won’t make us sick?” Bud said, “I’m sure, Donny. How could pressed alfalfa and molasses make you sick?” Wally hadn’t waited. “These pellets are great Bud, I love the way they crunch when you bite down on them.” With that testimonial, Duncan and Stanley started chewing away on the pellets, and thinking that it was pretty neat. The boys felt that the pellets did give them special powers, and fortunately none of them got sick.

New pictures of our Great-Grandson Hunter Jackson Kiihne

2012-01-29T23:34:00.000-06:00

Hunter with is mommy Kelly

Hunter in his dad Vinny's arms

Hunter held up by his dad

Now I just have to say that he is the sweetest & cutest Great-Grandson ever! (for now)

Our new GREAT-Grandson Hunter - Born 1/2/2012

2012-01-03T13:16:00.001-06:00

My first pictures of our new GREAT-Grandson born January 2, 2012 @ 7:03pm - 7# 12oz - 21" long.

GREAT-Grandma Pat & Hunter

Close up of Hunter

Another close up of Hunter

Kalyn & Hunter

GREAT-Aunt Shauna & Hunter

Close up of Hunter in Shauna's arms

Uncle Cory & Hunter

Christmas Memories-Bud's Pheasant Wild Rice Cream Soup

2011-12-26T12:20:00.000-06:00

One of my Christmas Memories was cooking my soup specialty for Christmas Day. I have been making this soup for our Christmas for a number of years and even though I did not go hunting the last few years, someone always has been able to bring me a pheasant. The last two years a friend in our Lincoln SCORE Chapter has brought me birds from South Dakota, and so I have been able to continue this tradition. This years bird was a big one and my batch below was enough to feed 14 for Christmas with some left over for our evening leftover snacks (supper, as they used to say). I did change my recipe this year slightly by using a full quart of Half & Half, which made it nice and rice - the spoon just about stood up it was so nice and thick. The soup was yummy if I say so myself. Also, the dry mix this year consisted of one Potato Soup mix and one Wild Rice Cream Soup mix - both were dry soup packages.

If anyone reading this blog makes the soup from this recipe - please let me know how it came out for you.

Bud’s Pheasant Wild Rice Cream Soup

5 Cups Cooked Wild Rice

6 TblSp Butter

4 TblSp Chopped Onions

1 Cup Chopped Celery

4 TblSp Minced Green Pepper

2 Cans Mushrooms (small cans)

2 Cups Half & Half

1 Pkg Shredded Cheese

2 Cans Potato Soup (large cans) or – Dry Potato Soup Pkgs

1 Bird Pheasant

Step 1 – Prepare Pheasant

Wash Pheasant to insure the bird is ready for cooking. Put the Pheasant in a large pot and cover completely with Chicken Broth. Boil the bird until the meat will come off of the bones completely. Strip the meat off of the bones and set aside. Strain the Chicken Broth and hold for use in the soup.

Step 2 – Prepare the Wild Rice

Wash wild rice by running water through the rice in a wire strainer until the water runs clear. Cover one cup of wild rice with 2 cups of water and 1 tsp of salt. Bring to a boil, cover and barely simmer for 20-25 minutes. When rice is tender, but not mushy, pour into a wire strainer and place back in the kettle with one inch of water. Cover and steam for 5-10 minutes.

Step 3 – Melt butter in pan and sauté onion, celery, green

Pepper and place in large pot. Pour Potato Soup in pot, adding the strained chicken broth – the cooked wild rice, and the Pheasant meat that has been set aside. Simmer this mixture for 30 minutes after bringing it to a slight boil. Have the cheese available for individuals to add as they wish.

Gibbon's Secrets - Christmas 1941

2011-12-19T11:13:00.001-06:00

The Christmas of 1941 came during a time of mourning for the many service men and women lost in the attack on Pearl Harbor. Dale Pitke's ship the "USS Arizona" sustained a loss of 1,100 lives. Dale lost many friends that tragic day. He also lost all of his personal belongings that were left on the ship when he came home on leave. He was very fortunate to have been home at that time, and the Gibbon townspeople all adopted him as their personal hero. Bud started writing Dale soon after he returned to active duty. He pledged that a weekly letter would be sent to Dale, until the day he came home again. The 'Five Friends Forever' helped Bud with the letters, and a strong bond was developed between this sailor and these five boys.

You can relive the history of the 40's by purchasing "Gibbon's Secrets" at your local GROW Nebraska store, on the GROW Nebraska's EBay site, the GROW Nebraska's online store, or at Amazon.

Gibbon's Secrets:A Boy's Memories of the 40's [Kindle Edition] $3.99

http://www.amazon.com/Gibbons-Secrets-Boys-Memories-ebook/dp/B005X8BABC/ref=sr_1_2?ie=UTF8&qid=1324117040&sr=8-2

Gibbon's Secrets: A Boy's Memories of the 40's [Paperback] $14.95

http://www.amazon.com/Gibbons-Secrets-Boys-Memories-40s/dp/1466473592/ref=sr_1_5?ie=UTF8&qid=1324117040&sr=8-5

The GROW Nebraska Holiday store in the Lincoln Gateway has at least 2 "Gibbon's Secrets" left in stock.

Relive Christmas 1941 - "Gibbon's Secrets"

2011-12-17T04:27:00.000-06:00

I have shared how it is to relive Christmas 1941 in my book "Gibbon's Secrets" which is available on Amazon either in paperback or as a Kindle eBook.

I am bringing you factual World War II history as well as fictional stories developed from my adjusted memories of how it could have been in the small town of Gibbon in the middle of Nebraska. My dad left me three scrapbooks of newspaper clippings from World War II which I have turned into a timeline of battles at the end of each year in the book (1940-1945).

Gibbon's Secrets:A Boy's Memories of the 40's [Kindle Edition] $3.99

http://www.amazon.com/Gibbons-Secrets-Boys-Memories-ebook/dp/B005X8BABC/ref=sr_1_2?ie=UTF8&qid=1324117040&sr=8-2

Gibbon's Secrets: A Boy's Memories of the 40's [Paperback] $14.95

http://www.amazon.com/Gibbons-Secrets-Boys-Memories-40s/dp/1466473592/ref=sr_1_5?ie=UTF8&qid=1324117040&sr=8-5

Gibbon's Secrets is a delightful way to share World War II Home Front history through the eyes of someone that actually lived through the experiences. This book will be a Christmas present that you will be able to share with family and friends and as shown above can be ordered and received in time from Amazon.

December 7th 1941 - Chapter 19 "Gibbon's Secrets"

2011-12-06T23:49:00.000-06:00

On this special day (December 7th) when we remember Pearl Harbor - I would like to share a chapter from my book "Gibbon's Secrets".

On December 7th 1941 - Reg, Addie, Jean and Bud were visiting next door at their neighbors, George and Cecil Pitke's. The Pitke's had invited them over for Sunday dinner after church. When everyone was seated around the table, Cecil said, "I wanted to share this special treat of having our son Dale home on leave from the Navy." Dale quickly responded, "Mom and Dad, you are such a blessing to me and being home with you is really something special. Dad, would you say grace before our meal?"

George said, "It is with pleasure today, that I thank Thee Lord for the joy of spending this Sunday with our son Dale, and our special friends the Phelps'. Lord, we ask Thee to continue protecting our loved ones, and to bless this food that is seat before us. In Jesus' name we pray - Amen."

Bud was so proud that he got to sit next to Dale, and would be able to learn all about ship-board duty. "Dale, what is is like being stationed on the USS Arizona?" Dale smiled, and said, "Well Bud, it's pretty exciting. The Arizona crew's total ship's company is more than the total population of Gibbon, and she also has many of the same conveniences found in any small town." Bud could not even imagine a ship that would hold that many people, and have stores, places to eat, places to sleep, and even a hospital. "Do they even have movies aboard ship?" "Yes, they do, and we get to see all of the latest releases." "Wow! You probably see movies before we do in Gibbon." "I'm sure that sometimes we do. Did you see 'Aloma of the South Seas', staring Dorothy Lamour?"

"Yes I did, I took Marilyn Kirk to that movie on a Saturday, and Dad gave me a quarter to take her. Since the tickets were nine cents each, I had enough left over to buy a bag of popcorn to share with her!" Dale laughed, and said, "You are one big spender, Bud. It's amazing that you could do so much with a quarter.

The radio was on, with a low pleasant sound of music in the background, when the song was interrupted with a news flash. "It was just reported that Japan has delivered simultaneous bombing attacks on Pear Harbor, the Philippines, Wake Island, and Guam. Japanese forces have invaded Malaya and Thailand, seizing Shanghai, and declaring war on the United States and Great Britain."

Everyone was in shock! Dale immediately contacted the Naval Headquarters in California, and was ordered to return at once. Bud said to Dale, "I want you to know that your are my hero, and I will think of you every day. I promise that when I'm old enough I'm going to join the Navy, too." "Thanks Bud, I'd like you to do me a favor while I'm gone. I want you to be my pen-pal, and keep me posted on what's happening here at home. Will you do that for me?"

"You bet! I promise to write you every week, and probably my buddies will add little notes too.

On December 8th - President Franklin Delano Roosevelt announced to the nation by radio that the United States had declared war on Japan. Several days following our declaration of war against Japan - Germany declared war on the United States.

These events were blows felt by the entire country. and it could quickly be seen that his small town of Gibbon was showing its own effects of these blows. Its young men were quickly heading to the recruitment centers in Kearney and Grand Island. The Five Friends Forever banded together to pledge a patriotic bond supporting the United States until World War II ends in victory.

Veteran's Day - 11-11-11

2011-11-11T07:49:00.000-06:00

Today I request that all citizens honor our Veterans on this very special day 11-11-11. Thank all of you veterans and active duty personnel for your service to our country. May you never be forgotten!

GROW Nebraska has placed my books in their Lincoln Holiday Store

2011-11-09T00:03:00.001-06:00

The GROW Nebraska carries my books; "Gibbon's Secrets" & "Cover Your Nut" in their Lincoln Holiday Store at the Westfield Gateway Mall #228.

GROW Nebraska is also carrying the above two books in their Kearney, Grand Island, and Norfolk stores.

Please support Nebraska Products by buying your Christmas presents at the GROW Nebraska stores.

Once again I share pics from Eye on the Fleet

2011-10-08T13:19:00.000-05:00

The US Navy's Eye on the Fleet gives us some fantastic pics to see and share - below please find some of my selections relative to aircraft & aircraft carriers.

An F/A-18F Super Hornet assigned to the Bounty Hunters of Strike Fighter Squadron (VFA) 2 makes its final approach for landing aboard the Nimitz-class aircraft carrier

USS Abraham Lincoln (CVN 72)

The aircraft carrier USS George Washington (CVN 73) conducts a replenishment at sea with the Military Sealift Command fleet replenishment oiler USNS Rappahannock (T-AO 204).

The F-35B Lightning 11 takes off from the amphibious assault ship USS Wasp (LHD 1)

Sailors assigned to the Lancers of Electronic Attack Squadron (VAQ) 131 perform final checks on an EA-6B Prowler aboard the Nimitz-class aircraft carrier USS Abraham Lincoln (CVN 72).

Lt. Col. Fred Schenk lifts an F-35B Lightning II off the flight deck of the amphibious assault ship USS Wasp (LHD 1).

An F-35B Lightning II makes the first vertical landing on a flight deck at sea aboard the amphibious assault ship USS Wasp (LHD 1).

An F/A-18C Hornet assigned to Strike Fighter Squadron (VFA) 25 makes an arrested landing aboard the Nimitz-class aircraft carrier USS Carl Vinson (CVN 70).

Republic of Korea naval vessels transit the Korea Strait with the aircraft carrier USS George Washington (CVN 73) during a passing exercise

The aircraft carrier USS George Washington (CVN 73) is underway with Republic of Korea naval vessels during a passing exercise

The aircraft carrier USS George Washington (CVN 73) pulls out of

Busan, Republic of Korea after a port visit.

An F/A-18F Super Hornet assigned to the Black Aces of Strike Fighter Squadron (VFA) 41 prepares to land on the flight deck of the

Nimitz-class aircraft carrier USS John C. Stennis (CVN 74).

Practical Accounting + QuickBooks Start-Up Class - October 7 2011

2011-09-28T22:53:00.000-05:00

Practical Accounting Plus Practical QuickBooks Start-Up Class offered at Southeast Community College -

Continuing Education Center

This class is offered in Lincoln Nebraska and has been developed around the principles found in my book, "Cover Your Nut" - Practical Accounting in Plain English for the Real World.

My goal is to bring out the basic principles for the new small business owner needing a better handle on the basic recording of accounting (bookkeeping) entries, and the positive results when a system is employed around practical lines. Individuals attending the class will walk away with skills in reading the information supplied through the financial statements.

Practical accounting presented during major portion of the class will give you the accounting basics toward a better understanding of both accounting systems and financial statements. Followed by Practical QuickBooks, which will give participants the basics necessary to set up your accounting information for an easier QuickBooks start-up. A required book (“Cover Your Nut”) is available at the SCC Bookstore.

Friday October 7th, CEC 406@ SCC Continuing Education Center (301 S. 68th Street Place) – 8:00am to 5:00pm – ACCT-3524-CEFA (instructor Phelps) – Cost $89 – call 402-437-2700 for registration information.

GROW Nebraska has placed my books on their eBay Store

2011-09-15T23:11:00.000-05:00

GROW Nebraska has placed my books on their eBay Store

Posted on September 15, 2011 by bbw

My book “Gibbon’s Secrets” can be found on GROW Nebraska’s eBay storehttp://bit.ly/r54fD4

Gibbon’s Secrets by R. G. Bud Phelps – Adventures in Rural Nebraska in…

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Gibbon’s Secrets by R. G. Bud Phelps – Adventures in Rural Nebraska in the ’40s in Books , Fiction Literature |eBay

My book “Cover Your Nut” can be found on GROW Nebraska’s eBay storehttp://bit.ly/q8g90E

Cover Your Nut by R. G. Bud Phelps – Practical Accounting in Plain English

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Cover Your Nut by R. G. Bud Phelps – Practical Accounting in Plain English in Books , Textbooks, Education |eBay

Gibbon Commandos - from "Gibbon's Secrets"

2011-09-10T23:20:00.000-05:00

The brilliant morning sun beamed into my bedroom, and I vaulted out of bed not wanting to waste a minute of this bright sunny morning in Nebraska. Rubbing the sleep out of my eyes, I rummaged through my closet for something to wear. Finding what I needed, I pulled up my pants, tucked in my shirt, and tore into the kitchen for my breakfast. Thinking about all the war news I’d been hearing on the radio and seeing in the papers, I wondered if any sense could be made of the cruel treatment shown by Hitler. I quickly devoured my cereal and a piece of cinnamon toast and launched out the door, heading for Donny’s house.

My goal this morning is to gather all of my friends to talk about the war. I stopped at Donny’s house, and he came to the door displaying his normal timid nature, looking like he was going to be blamed for something. “Is something the matter Bud?” I said smiling, “No Donny, nothings the matter, we just need to spend some time in the park.”

Donny Hawke, a tow head with bright blue eyes, seemed to always display his shy timid smile that exhibited fear of the unknown. Donny and I meandered along the back alleys, kicking cans and scuffing our shoes as we scampered along to gather their additional three buddies. Our next stop was to pick up Stanley. We spotted Stanley in his front yard and ran on toward him, both of us giving him bear hugs.

Stanley Sylvester, thin as a scarecrow had large round glasses and wispy-thin blond hair. Stanley said with a very soft voice, “I hoped we could get together this morning.” I said, “You bet Stan; let’s pick up the other guys and go to the park.” Stanley said, “What’s up in the park?” “I want us to talk about what’s happening in Europe?” Now the three of them continued their quest to gather the remaining two of the “Five Friends Forever”. Earlier in the year this group of five boys adopted that name to illustrate their friendship by standing by each other in any and all things, no matter what.

Donny, Stanley and I, quickly crossed the highway and railroad tracks, went on south for a block; we ducked into an alley with a heavy growth of trees – spread out tightly above them making it appear as a tunnel. Halfway into the alley they met their two friends coming toward them. Wally and Duncan scrambled in their direction with big grins on their faces.

Wally Buchanan, with his face full of freckles always seemed to have a mischievous grin. Wally said, “Hey guys, what’s up?” Duncan McGregor, the tallest of Bud’s friends always seemed to be more serious than the rest of the boys. Duncan lived relatively close to Wally and had become friends with Donny, Stanley, and I starting in the 1st grade. Duncan said, “Hi guys, let’s hurry on over to the park.” They went back across the tracks and highway and passed through the vacant lot on the corner next to their school mate, Marilyn Kirk’s house, scampering across the street to the park. The park was their favorite place to play – summer or winter – and they could build all kinds of adventures there. They picked a grassy area in the middle of the park and stretched out their young bodies in all directions on the nice soft grass.

I waited for a bit as they all settled down and said, “Do you guys think about the war in Europe?” Wally was quick to add, “Jeepers, I do Bud. Dad is really worried about the war.” “Well”, I said, “My dad is making a scrapbook, all about the war.” Wally said with a sparkle in his eye. “Hey, that’s going to be super.” “Dad’s scrapbook started in April 1940. It shows pictures about the Nazi armies invading and occupying countries in Europe.” The boys were now scowling thoughtfully. They thought about the German army, and Donny’s eyes seemed to get wider and wider as I talked about the Nazis and said, “Have you heard about the British Commandos? They are a very brave force of guys protecting Great Britain. They make daring raids against the Nazi forces.

We could pretend that we are like them, and form our own Gibbon Commandos. We could build our own secret headquarters. Anyway, we need a safe place to hide in case strangers or spies try to capture us.” About then Duncan said, “C’mon Bud, how can young guys like us build a headquarters? We don’t have any money.” I flushed, knowing Duncan would need more information to convince him. “If we dig a trench in the vacant lot across the street from the park, all we would need is shovels for diggin’. After we get the trench dug deep enough for us to walk in we can put some old boards on top and put dirt on them.”

Donny cautiously responded, “I like the idea of a trench, Bud. It would give us a place to hide, and we can dig a room off to the side for meetings.” “That’s a Great idea, Donny! We can make it just big enough for us guys and also cover it with boards. Don’t forget about theStranger that tried to grab me in the park last summer. I could have hidden there until he left the park. The row of trees at the end of the lot by Park Street could hide the entrance to the headquarters.” The boys thought about the Stranger and their fear of him convinced them of the need for building a good hiding place.

Donny jumped up real excited and said, “Bud, I know that Dad has a couple of sledgehammers we can use, and I helped him lay out footings for a garage once.” Wally said, “My dad has some stakes we can use.” Duncan added, “My dad has a long tape measure that we can use to measure our trench and room. I do think we need to be somewhat close.” “That’s great!” I said, “What neat ideas! Our own headquarters will be great. Let’s meet at the vacant lot after lunch.”

The boys all went home for lunch with promises to return, as soon as possible, with everything needed for the project. When they returned Donny said, “Wally, you can help me with a sledgehammer, and a handful of stakes.” Duncan and I went down the vacant lot in a straight line, measuring and marking where the stakes should go. Donny and Wally were planting the stakes on both sides of the proposed headquarters. When we got to the middle, we measured out a large room on one side and marked the stakes for Donny and Wally to place them accordingly. Finally, we all reached what would be the planned end, and pounded the final two stakes in place. I looked over the layout of the headquarters and said, “This looks great, Donny, now we can start the big dig.”

Four of the boys had brought shovels for digging the headquarters and prepared to start. Stanley said, “Guys, is there something else I can do, I’m not too strong for the digging part?” “You bet, Stan, you can haul boards in your wagon to cover our headquarters.” With a big smile and wild hand gestures, Stanley said, “Fantastic! I can do that. Where are we going to get the boards?” I replied, “I’ll ask Dad if we can use some that we have in our backyard and maybe our neighbor, George Pitke, will let us have some of his old scrap boards. I’ll ask both of them tonight.”

The boys worked diligently on their project. They utilized their time away from their chores at home, and within a couple of weeks they could finally see some progress. The underground headquarters ended up about fifteen feet long and around five feet deep with a room going off to the side close to six feet square. Stanley faithfully carried the boards in his wagon from the beginning of the project till the end of the digging and had built a tall pile of boards to cover the trench and the room. Finally, the digging was finished; the boards placed on the underground headquarters, and the dirt from their digging used to cover all of the boards. I gathered his group of friends together and holding hands they formed a circle. “We did it! The ‘Five Friends Forever’, have built the ‘Gibbon Commando Headquarters’.” The boys all cheered with several hip-hip-hoorays, throwing their caps in the air and jumping around their new hang-out.

Later in the week, I called the first group meeting to order. “This is our very first meeting of the Gibbon Commandos. Got any suggestions?” Wally was first and quickly said, “For sure, no girls allowed!” Everyone laughed and agreed, “No girls allowed!” I was reading from a British Commandos book he had received as a gift. “The British Commandos made a loyalty pledge, and I feel that we should make our own pledge for the Gibbon Commandos.” Wally said, “Okay Bud, but how should we word it?” I read them the history behind the British Commandos and how they made a pledge that bound them together forever. “A pledge should show how we feel – maybe something like this: ‘I (Bud Phelps) pledge my loyalty to the Gibbon Commandos and the United States of America forever.’. How does that sound?” All of the boys agreed with the wording, and each pledged his loyalty to the Gibbon Commandos, and the United States of America.

After everyone made the pledge, I suggested, “Let’s go over to the park and see if you can see our headquarters.” The boys headed for the park for a look-see. Duncan said, “With the row of trees in front, our headquarters is completely camouflaged. You can’t even see a hint of the entrance to the headquarters.” The pride of accomplishment was evident on their young faces as their smiles beamed at each other.

I wondered quietly to myself, ‘Will this Gibbon Commando Headquarters really protect us from the stranger that approached me in the park?’

A New Assortment of Navy Pictures Honoring My Favorite Service

2011-09-06T12:48:00.001-05:00

My blog posting today is sharing US Navy pictures from September 1 through September 5 2011. I enjoy these pictures of aircraft and aircraft carriers from the Navy's Eye on the Fleet and I thank them for making them available to us. RG Bud Phelps

September 5th - Aircraft assigned to Carrier Air Wing (CVW) 14 fly over the aircraft carrier USS Ronald Reagan (CVN 76) during a tiger cruise air show.

September 5 2011 - An F/A-18F Super Hornet refuels an EA-6B Prowler as they pass the aircraft carrier USS Ronald Reagan (CVN 76)

September 5 2011 - An F/A-18C Hornet assigned to the Death Rattlers of Marine Fighter Attack Squadron (VMFA) 323 launches from the aircraft carrier USS Ronald Reagan (CVN 76).

September 4 2011 - An HH-60H Sea Hawk helicopter assigned to the Black Knights of Helicopter Anti-Submarine Squadron (HS) 4 releases countermeasure flares while passing the aircraft carrier USS Ronald Reagan (CVN 76).

September 1 2011 - An F/A-18F Super Hornet launches from USS John C. Stennis (CVN 74)

Attendance at the Nebraska State Fair

2011-09-05T00:15:00.001-05:00

I attended the Nebraska State Fair in Grand Island as a member of GROW Nebraska; Sunday August 28th, Monday August 29th, and Friday September 2nd. GROW Nebraska had given me the opportunity to do a reading from my book "Gibbon's Secrets" at the Exhibition Hall's stage which is close to the GROW Nebraska Fair Store. I was also given a table to display my two books; "Gibbon's Secrets" & "Cover Your Nut" and to do book signings for most of each day that I was there.

I'm reading from my book "Gibbon's Secrets"

GROW Nebraska's Fair Store

Showing a Book Rack with "Gibbon's Secrets" on display

GROW Nebraska Display table for Bud's Books

GROW Nebraska Book Display Rack

Showing Bud's Books

GROW Nebraska's book signing table for Bud's Books

I was pleased with the number of books I signed for my books sold at the GROW Nebraska Fair Store during the three days that I attended the fair. GROW Nebraska does a great job in promoting Nebraska products and assisting Nebraska Entrepreneurs in marketing their products. I was also surprised and pleased at the number of fair goers that stopped by my signing table to chat about Gibbon with some of them being from Gibbon and some of them with either family or friends from Gibbon.

GROW Nebraska has permanent stores in Kearney, Grand Island, and Norfolk as well as Holiday stores in Lincoln and Columbus - plus the Nebraska State Fair Store. The also have web presence for promoting and selling Nebraska products which you can access at http://www.grownebraska.org/. You can Shop GROW's on line store or the GROW Nebraska EBay Store. You can also read News of Bud's Books happenings at the Nebraska State Fair on my web site, http://www.budsbooks.com/NEWS.

Nebraska Cornhusker Marching Band Exhibition Show - August 19 2011

2011-08-20T00:52:00.000-05:00

Our middle daughter, Shauna, invited Pat & I to join her for the Nebraska Cornhusker Marching Band Exhibition Show held at Memorial Stadium on August 19 2011 at 7:00pm. It proved to be another evening of fantastic entertainment given by the University of Nebraska Cornhusker Marching Band. Pat and I met Shauna at Lazlo's in the Haymarket for Lahvosh before going over for the marching band show. As is usual, I took pictures to share with individuals on my blog. I am listing the pictures below for your enjoyment.

I took the above pictures that really identify the Haymarket area.

We walked on over to Memorial Stadium and I took pictures of the capital building shown in a cluster of downtown buildings and an imposing look at the outside of the stadium.

Once inside the stadium we positioned ourselves high enough in the center of the West Stands to give us a good view of the Cornhusker Marching Band Exhibition Show. The following pictures are of the band in various stages of their performance.

The pictures below represent the crowd in attendance for this Cornhusker Marching Band Show.

I found some cute young huskers to include in this series of exhibition pictures.

The evening started with an announcement that with the storm clouds all around us, the show would be stopped if a heavy rain settled in, or if lightning was a threat to the safety of both the band members and the audience. I have added some pictures of the the storm clouds to show you the concerns were not unfounded..

Fortunately, all that we received during the show was some slight sprinkles, and we were actually protected by the overhang of the sky boxes. The last picture of the storm clouds tonight is shown below. I took this last picture on the way to The Mill for coffee.

We had a delightful time at this 2011 Cornhusker Marching Bank Exhibition Show and do feel that they are certainly ready for this first season as a member of the Big 10 conference. Go Big Red!!!!!

A very interesting evening - August 18 2011

2011-08-19T00:31:00.003-05:00

They say that variety is the spice of life - well this evening, August 18 2011 - certainly had enough variety. Pat was looking across Holmes Lake very early in the evening, and noticed sailboats that appeared to be racing. She called me over to our sliding glass door that leads out to our 3rd floor deck to see them. Of course I couldn't just step out on the deck without my camera and so the saga began. I started taking pictures of the sailboats as I could see them passing through the breaks in the trees and the following pictures show you what transpired.

This was all very interesting and Pat suggested that we go over to the lake to get a closer look. She felt that if it was a sailboat race we would have a much better view, and might be able to get some good pictures. There was a kind-of mist in the air, as you can see, but it was so neat to see the sail boats on Holmes Lake with our Capital Building in the background. As you can see the sky was starting to get a glow about it.

Along the way we saw several small ducks standing on one leg on rocks near the shore.

Since the storm clouds were gathering, we headed back to our apartment for a more protected view of the approaching storm. I went back out on our 3rd floor deck to see if I could get some storm pics before it got too dark. I noticed a pink glow on the horizon above the lake so I took a picture of it with the trees on the horizon line .

The very next picture I took revealed storm clouds above and the sun set coming down out of them. That looked pretty neat as you can see below.

I decided to shoot some additional sunset pics as I do enjoy the great views we have for them from our 3rd floor deck. The following is a series of the August 18 2011 sunset as it progressed.

Finally the sun went down beyond the horizon still leaving a bit of a glow; the storm clouds looking more threatening above it. The mood of the evening had now changed by the gathering of clouds all around us, as you can see from the pictures below.

Right after that last picture shown above, looking north on 70th, the sky's opened up and a torrential down pour was on us with lightning popping all around. Tornado clouds were spotted north of us; and many people in the immediate area, Lincoln and Lancaster County, lost their power. Fortunately we didn't lose power and really didn't sustain any losses.

Now it is just past midnight and this very interesting evening of August 18th is history. The rain has stopped for now and the winds have calmed a bit; there still appears to be some active lightning to the north and west of us, but I think the worst of the storm has passed by us. Hopefully you found my evening interesting. Thanks for visiting my blog.

Ireland Trip pictures taken on our 50th Wedding Anniversary

2011-08-12T19:04:00.001-05:00

Today, August 13 2011, Pat and I did celebrate our 56th wedding anniversary and we are going to share a collection of pictures we took on our trip to Ireland for our 50th Wedding Anniversary.

Picture taken of Pat & I at our 56th Anniversary get together on August 13 2011

The balance of the pictures are from our 50th Anniversary trip taken to Ireland - August 2005

8/8/05 Bell Tower Trinity College

8/8/05 Trinity College

8/8/05 Dublin Building - each chimney represents a fireplace

8/8/05 Downtown Dublin

8/8/05 Typical Dublin Door

8/9/05 Ireland Institute of Art

8/9/05 Entrance to Glendalough

8/9/05 Glendalough arches

8/9/05 Glendalough Watchtower

8/9/05 Glendalough Cemetery with Watchtower in background

8/9/05 Glendalough Church & Cemetery

8/9/05 Glendalough Church

8/9/05 Glendalough Celtic Cross

8/10/05 Rock of Cashel

8/11/05 Ancient Writing Stones

8/11/05 Blasket Center

8/11/05 Blasket Islands

8/11/05 Dingle Peninsula

8/11/05 Dingle Peninsula - Heather

8/11/05 Irish Frog at Dingle Peninsula

8/11/05 Killarney Church

8/1111/05 /05 Killarney Christies Store

8/11/05 King Goat - Rose of Tralee

8/11/05 Hidden Restrooms at the Gap

8/11/05 Flowers at a Residence near the Gap

8/11/05 The Gap

8/12/05 Adare Thatched Roof Houses

8/12/05 Adare Flowers

8/12/05 Adare Church

8/12/05 Adare Chapel

8/12/05 Wedding Party - Adare Church

8/12/05 Pat & Bud at Bunratty Ceili

8/12/05 Dancers at Bunratty Ceili

8/12/05 Dancer with Irish Drum at Bunratty Ceili

8/12/05 Tour Friends in front of Durty Nelly's

8/12/05 Foynes Museum

8/12/05 King John's Castle

8/13/05 Galway Salthill Hotel

8/13/05 Burren

8/13/05 Burren Close-up

8/13/05 Cliffs of Moher

8/13/05 Pat looking down on the Cliffs of Moher

8/13/05 Cliffs of Moher

8/13/05 Cliffs of Moher Irish Slug

8/14/05 Peat Bog

8/14/05 Celtic Crystal Ltd

8/14/05 Celtic Crystal Shamrock Basket

8/14/05 Connemara Marble

8/14/05 Kylemore Abbey

8/14/05 Kylemore Chapel

8/14/05 Kylemore Abbey

8/15/05 Kelly marker in Sligo Cemetery

8/15/05 Yeats Marker in Sligo Cemetery

8/15/05 Derry's Tower Hotel where we stayed

8/15/05 Derry Sign

8/15/05 View of Derry from wall

8/15/05 View of Mural of Young Girl caught in crossfire

8/15/05 Guard Tower on the Wall

8/15/05 View from Derry wall

8/15/05 Derry World War II Memorial Square

8/15/05 Derry Peace Memorial

8/16/05 Giant Causeway

8/17/05 Kelly's Motel

8/17/05 Azaleas by residence

8/17/05 Ulster American Folk Park

8/17/05 Ulster American Folk Park Immigrant Ship

8/17/05 Ulster American Folk Park

8/17/05 Clontarf Castle Hotel - Dublin

8/17/05 Farewell Dinner - Dublin

8/18/05 Destination Dublin Airport!

Our thanks to our family for making this trip possible, we will always cherish our memories of this wonderful trip.

More tidbits about my book "Gibbon's Secrets"

2011-08-05T14:03:00.001-05:00

"Gibbon's Secrets", A Boy's Memories of the 40's, was my first attempt to write a fictional novel about a collection of my personal experiences with the addition of fiction to make it a better read. In the LinkedIn's Writer's Cafe we have had a very lively discussion about the use of fact/fiction in writing your memories, and I have really enjoyed the input. Thanks to so many very astute individuals this subject has been discussed up one side and down another. I am not a purest, and do understand that you shouldn't exaggerate fact with fiction beyond reality. My sharing of personal experiences have been done to the best of my ability to put the reader into that little bit of history for a better understanding of how things really were in the 1940's. Today I'm going to pull out some examples from "Gibbon's Secrets" that although they were very true they may not have been a perfect tape recording of the facts.

From the very first chapter of "Gibbon's Secrets" - Chapter One:
The brilliant morning sun beamed into Bud's bedroom, and he vaulted out of bed not wanting to waste a minute of this bright sunny morning in Nebraska. Rubbing the sleep out of his eyes, he rummaged through his closet for something to wear. Finding what he needed, he pulled up his pants, tucked in his shirt, and tore into the kitchen for his breakfast. I do remember mornings like this when I was growing up, but was it exactly like this?
Bud, thinking about the war news he'd been hearing on the radio and seeing in the papers, wondered if any sense could be made of the cruel treatment shown by Hitler. He quickly devoured his cereal and a piece of cinnamon toast and launched out the door, heading for Donny's house. Bud's goal this morning is to gather all of his friends to talk about the war. When I started to write this book of memories one of the things I had gathered to use as a background for the story was my dad's scrapbooks from World War II. My research for background information revealed the fact that a time-line of battles tied closely to dad's scrapbooks, and gave me the idea of sharing this information with the readers at the end of each year.
Duncan said, "Hi guys, let's go to the park." They went back across the tracks and highway and passed through the vacant lot on the corner next to their school mate, Marilyn Kirk's house, scampering across the street to the park. The park was their favorite place to play - summer or winter - and they could build all kinds of adventures there. They picked a grassy area in the middle of the park and stretched out their young bodies in all directions on the nice soft grass. Toward the back of the book you will see a section marked "Gibbon's Secrets" Photo Pages. I have included two pictures of this very park, mentioned in the book, as being the park across the street from Bud's house where he and his friends often played.
Bud waited for a bit as they all settled down and said, "Do you guys think about the war in Europe?" Wally was quick to add, "Jeepers, I do Bud. Dad is really worried about the war."
"Well", Bud said, "My dad is making a scrapbook, all about the war." Wally said with a sparkle in his eye. "Hey, that's going to be super."
"Dad's scrapbook started in April 1940. It shows pictures about the Nazi armies invading and occupying countries in Europe." The boys were now scowling thoughtfully. They thought about the German army, and Donny's eyes seemed to get wider and wider as Bud talked about the Nazis and said, "Have you heard about the British Commandos? They are a very brave force of guys protecting Great Britain. They make daring raids against the Nazi forces. We could pretend that we are like them, and form our own Gibbon Commandos. We could build our own secret headquarters. Anyway, we need a safe place to hide in case strangers or spies try to capture us." We did discuss the war as curious young boys, and I did have dad's scrapbooks to utilize as a good starting place for this book of memories of the 40's. Like all young boys during that time frame, we changed from playing Cowboys and Indians to playing War Games.

I wanted to capture life on the home front during these war years and so the vehicle of dad's World War II scrap books gave me the jump start I needed. Whether we talked about the war like this or actually had these kind-of park get togethers to discuss the war I'm not sure, but I do know that we did think about the war a lot and did play our share of war games.

Hopefully this gives you an introduction to the development of "Gibbon's Secrets", Check with my web site for more information about my books and to see where they can be purchased. http://www.budsbooks.com

I just joined GROW Nebraska and my books will be available in the Kearney store and the GROW Nebraska outlet at the Nebraska State Fair in Grand Island.

Back to the "Good Old" Navy Stuff

2011-07-28T17:08:00.000-05:00

I wanted to make sure that everyone had the opportunity to see our SCORE Chapters Workshop offering of "What's Involved in Starting a Small Business?", but the last night was yesterday July 27th therefore we can bring back my other LOVE - the US Navy Pictures!

(July 27 2011) Aviation Boatswain's Mate (Equipment) Airman Troyphilip Obuga

performs final checks on an

F/A-18F Super Hornet aboard the aircraft carrier USS Ronald Reagan (CVN 76)

(July 27 2011) Marines move ordnance aboard USS Ronald Reagan (CVN 76)

(July 27 2011) BRP Gregorio del Pilar (PF 15) arrives at Joint Base Pearl Harbor-Hickam during a scheduled port visit.

(July 26, 2011) Sailors assigned to the U.S. Navy parachute team, the Leap Frogs, conduct a training jump above Naval Amphibious Base Coronado

(July 27, 2011) An F-35C test aircraft piloted by Lt. Christopher Tabert launches from a steam catapult for the first time.

I just thought this was an interesting shot taken aboard the aircraft carrier

USS Abraham Lincoln (CVN 72) on (July 23, 2011)

(July 25 2011) An F/A-18C Hornet makes an arrested landing aboard

USS Ronald Reagan (CVN 76)

(July 25 2011) An EA-6B Prowler makes an arrested landing aboard USS Ronald Reagan (CVN 76)

(July 20, 2011) Tugboats position the amphibious assault ship USS Kearsarge (LHD 3)

The Kearsarge looks about the size of the USS Valley Forge -

an aircraft carrier that I went on seven cruses aboard.

Sailors man the rails aboard USS Abraham Lincoln (CVN 72)

as the ship pulls into Los Angeles Harbor.

I was always impressed when we would man the rails while entering a harbor - it made you proud.

"What's Involved in Starting a Small Business" Workshop

2011-07-18T10:54:00.000-05:00

The "What's Involved in Starting a Small Business" next scheduled workshop is to be held July 25th-27th. The workshop will be given from 7:00pm to 9:30pm at Southeast Community College, Lincoln campus 8400 "O" Street Room G-1. You may register at the SCC Continuing Education Center - 301 S. 68th St. Place, Lincoln NE 68510 - Phone 402-437-2700. Tuition is $35

Topics include advantages and disadvantages of business ownership; need for a detailed business plan; purpose and importance of market research; general Practical Accounting and bookkeeping requirements; overview of legal structures for small business; general types of financing, including what a lender will want to know; and business insurance considerations.

Even though all of the above topics are covered 'rapid fire' with 45 minutes to an hour for each one; it will give the participant the basic information leading them to what questions to ask and where to find some of the answers. Lincoln SCORE volunteers are putting on the workshop in conjunction with SCC and will be available for future counseling needs the small business owner or manager may have.

Practical Accounting + QuickBooks Start-Up Class - July 15 2011

2011-07-11T23:55:00.000-05:00

Practical Accounting Plus Practical QuickBooks Start-Up Class offered at Southeast Community College -

Continuing Education Center

This class is offered in Lincoln Nebraska and has been developed around the principles found in my book, "Cover Your Nut" - Practical Accounting in Plain English for the Real World.

Friday July 15 @ SCC Continuing Education Center (301 S. 68th Street Place) – 8:00am to 5:00pm – ACCT-3524-CEUA (instructor Phelps) – Cost $89 – call 402-437-2700 for registration information.

July 4th 2011 pictures from Navy News Service

2011-07-05T21:53:00.000-05:00

(July 4, 2011) An EA-6B Prowler assigned to the Rooks of Electronic Attack Squadron (VAQ 137) launches from the aircraft carrier USS Enterprise (CVN 65).

EASTPORT, Maine (July 4, 2011) Sailors assigned to the guided-missile destroyer USS Nitze (DDG 94) march through downtown Eastport during the Independence Day Parade.

EASTPORT, Maine (July 4, 2011) The crew of the guided-missile destroyer USS Nitze (DDG 94) march from the ship to take part in the Independence Day Parade

ARABIAN SEA (July 4, 2011) An F/A-18E Super Hornet assigned to the Argonauts of Strike Fighter Squadron (VFA) 147 prepares to launch from the aircraft carrier USS Ronald Reagan (CVN 76)

ARABIAN SEA (July 4, 2011) Quartermaster Seaman Ingrid Devinkayne, from Transylvania, sets Fourth of July colors in honor of fallen Seal team members on the weather deck of the

aircraft carrier

USS Ronald Reagan (CVN 76)

SOUTH CHINA SEA (July 4, 2011) Capt. David A. Lausman, commanding officer of the aircraft carrier USS George Washington (CVN 73), right, helps the oldest and youngest Sailors and original plank owners of George Washington cut a cake commemorating the ship's 19th birthday

SOUTH CHINA SEA (July 4, 2011) Capt. David A. Lausman, commanding officer of the aircraft carrier USS George Washington (CVN 73),

speaks to the crew about the meaning of freedom the Fourth of July

The above pictures represent our Navy servicemen at home and around the world protecting the "Freedom" that we sometimes take for granted - out there for us on July 4th 2011.

God Bless them and keep them safe.

Fourth of July 1940 – Gibbon Nebraska (from my book "Gibbon's Secrets")

2011-07-04T00:05:00.004-05:00

In honor of the 2011 Fourth of July I wanted to share one of my memories from my book "Gibbon's Secrets". My memory was of a Fourth of July 71 years ago in Gibbon Nebraska and I thought you would especially enjoy not only the closeness of our family but how some things really don't change that much. Enjoy!

Fourth of July 1940 – Gibbon Nebraska

Bud had been so anxious for the 4th of July to begin that he had jumped out of bed as soon as he saw the daylight creeping through his window. The house was quiet and Bud had moved around the house to the front window for a better view of the park. It was a very nice morning with the clear bright sun lighting up Bud’s view of the park across the street. He thought to himself, ‘I can hardly wait to see the parade with the marching bands and all of the floats. I want to be in the front row to watch the parade when it starts across the street at the corner of the park.’

Bud heard both his mom and dad in their room and waited anxiously for them to come out into the front room. When the door opened, his mom came out moving toward the kitchen and said, “Good morning Son, what are you doing up so early?” “Morning Mom, I have been looking forward to this special day for so long that I just couldn't waste it in bed. What time will the parade start forming?” “I think your dad told me the parade would start getting into position around nine this morning so we have a bit of time to wait. I’m going to start our breakfast so why don’t you get dressed, and by the time you’re ready, breakfast will be, too.” Bud said, “Okay Mom, I am getting kind-of hungry.”

Bud’s dad came up behind him, picked him up and spun him around in the kitchen saying, “Are you ready for the big day Son?” It was hard for Bud’s dad not to feel good when he was looking at his boy. Bud was laughing when he responded, “You surprised me, Dad. Yes, I’m more than ready. Mom said you thought the parade started lining up at nine this morning. Is that right?” “That’s what I heard, Bud. Some of the floats will probably get here a little earlier than that. You go ahead and get dressed and we’ll all sit down for breakfast – that is if your sister rolls herself out of bed.”

Jean had just walked in the kitchen wearing her robe and fuzzy slippers and said, “I’m up Dad and ready for breakfast anytime. Did I hear you talking about the parade?” Reg said, “Yes you did Jean. It’s good to see you up on this beautiful bright clear day. Why don’t you help your mother with breakfast?” Addie said, “Yes, you can help me by setting the table for breakfast Jean and it’s always nice to see your smiling face in the morning.” Jean said, “Okay, Mom. It’s nice to see your smiling face too.”

Everyone had their jobs to do and so the morning progressed toward a family sit-down breakfast which everyone could enjoy. Promptly at eight thirty the parade participants started gathering on the road that was the north boundary of the park. Bud had moved out to the front porch with his dad and was taking in all of the parade preparations. “Bud, let’s bring a couple of blankets out for our family to sit on while we watch the parade go by our house.” Bud said, “That’s a fantastic idea, Dad.” Reg and Bud went in the house to get the blankets. Addie and Jean were finished and also came out on the front porch. “Mom, are we going to head over to the park to pick out a good table for the picnic after the parade goes by?” “Sounds like a good idea to me, Jean. I know there will be a lot of people coming to the picnic this year.”

The Phelps family gathered in front of their house just before the parade was ready to start. The first group in the parade was the Gibbon National Guard Color Guard proudly carrying the flags of the United States and Nebraska. As the Color Guard came in view Reg stood and took off his hat and held it over his heart. Bud quickly followed his Dad’s move by placing his hat over his heart and standing at attention. “I’m so proud that you are my dad, and really like the way you show respect for our flag and country. I want to be able to show the same respect.”

“Well Bud, I am just lucky to have such a son like you and appreciate the respect that you already are showing to our flag and country. I have started a scrap book that will contain all of the stories and pictures found in the newspapers about the war in Europe, as well as stories about our country’s reaction to the war. I’m dedicating the scrap book to you as I feel we are going through a very important phase of history right now, and this will be your own review of this time in your life.” Bud said, “Thanks Dad, I’ll be proud to own such a book. Can I check it out once in awhile as you’re working on it?” Reg said, “You sure can, that’s the purpose of it.”

The parade continued by the Phelps house with marching bands, floats and a group of veterans from World War I riding on a special float. Bud and Jean really liked the parade with Jean’s favorite being the marching bands. “I’m going to join a marching band when I go to high school, Bud.” “I just bet you do, and you’ll probably want to play your favorite instrument, the clarinet.” “Nice guess little brother, you must have been listening in on my dreams.” “No, but I did see you checking one out in the Sears catalog.”

Addie had the picnic basket ready and Reg was carrying it to the park for her. Addie carried the Lemonade, Jean carried a sack of glasses, and Bud carried the blankets for them to sit on – if needed. Since they had already planned go there right after the parade, and it was so close to their house; they really had their pick of picnic tables.

“Reg, let’s choose this one because it will be fairly close to the speakers stand and give us a good view of all the activities going on here in the park.” “I like it Addie. It puts us about in the middle of the park where we’ll be able to see all the action.” Jean added, “I love it, Mom.”

The speaker was an Army Captain from the Kearney National Guard unit and started the festivities promptly at noon. The Guard members from Gibbon really were a part of the Kearney National Guard with all of the training facilities in Kearney, and this officer was the man in charge of the unit. The Captain, John Brown, said, “I request that Erskine Claar open this picnic with a prayer.” Bud was surprised that his grandpa was going to give the prayer. “Gee Mom; I didn’t know Grandpa Claar was going to lead us in prayer.” Addie said, “I didn’t either Bud but it sure makes me proud that the captain knows of his strong Christian beliefs.”

Grandpa Claar stood and said, “I will ask you to now honor this time by silently bowing your heads while I say Grace. “Dear Heavenly Father, we thank Thee for this food that is set before us, and ask that you use it to nourish our bodies so that we may be of better service to Thee. I also ask Thee today to be with all of Thy innocent people in Europe that are facing such hardships because of this unwanted war. Please be with our leaders as they make decisions regarding our support for allied countries; without drawing us into the war. Thank you for Thy faithful people here in Gibbon, and continue to protect them. I pray this in Christ’s name. Amen.”

Reg was the first to speak to his family. “I agree with Erskine, we should do what we can to support our allies but I really don’t want to see us drawn into this war. Jean and Bud, you are blessed to have such a strong Christian grandfather.”

The collection of the Gibbon bands next played our “National Anthem” and everyone stood with their hats off and hands over their hearts to show respect for our country. When they had finished the National Anthem the fluid chords of “Amazing Grace” poured out over the crowd with everyone enjoying that grand old hymn. The uplifting glory of the hymn also caused a reflection on the frailty of life in Europe at the present time.

The rest of the day consisted of many choices for entertainment: games for the younger kids, a baseball game at the west end of the park and the finale of fireworks in the evening. Bud, his dad, and Jimmy went to the baseball game while Addie, Lorraine and Rose watched the younger kids play their games with Jean pitching in to help with them.

All of them met back together to enjoy the fireworks; marveling at the beauty of the exploding rockets. After the fireworks, everyone headed their separate ways. Reg and Addie, with their kids, really didn't have that far to go, but Reg did end up carrying Bud part of the way. Reg whispered, "This has been a wonderful day Addie, I think we did a great job celebrating our country's birthday." Addie whispered back, "We are so blessed Reg, to have such a wonderful country to live in. I feel so sorry for the families in Europe. You know they may not have a place to go home to, like we do."

Now, when you are celebrating your own special 4th of July 2011 think back to a much simpler time for families. But really, is it much different today? Looking across 70th at all the activity around Holmes Lake Park and getting everything lined up to enjoy family fun at our oldest daughter and her husbands place is really not that much different than it was around our family in Gibbon 71 years ago. I wish everyone reading this blog a Happy Fourth of July 2011 and "God Bless America".

Independence Forever: Why America Celebrates the Fourth of July

2011-07-01T23:37:00.004-05:00

I am submitting the following article by Matthew Spalding, Ph.D.,
Director of the B. Kenneth Simon Center for American Studies at The Heritage Foundation.

"Why America Celebrates the Fourth of July"

The Fourth of July is a great opportunity to renew our dedication to the principles of liberty and equality enshrined in what Thomas Jefferson called “the declaratory charter of our rights.” As a practical matter, the Declaration of Independence publicly announced to the world the unanimous decision of the American colonies to declare themselves free and independent states, absolved from any allegiance to Great Britain. But its greater meaning—then as well as now—is as a statement of the conditions of legitimate political authority and the proper ends of government, and its proclamation of a new ground of political rule in the sovereignty of the people. “If the American Revolution had produced nothing but the Declaration of Independence,” wrote the great historian Samuel Eliot Morrison, “it would have been worthwhile.”

Although Congress had appointed a distinguished committee—including John Adams, Benjamin Franklin, Roger Sherman, and Robert Livingston—the Declaration of Independence is chiefly the work of Thomas Jefferson. By his own account, Jefferson was neither aiming at originality nor taking from any particular writings but was expressing the harmonizing sentiments of the day,” as expressed in conversation, letters, essays, or “the elementary books of public right, as Aristotle, Cicero, Locke, Sidney, etc.” Jefferson intended the Declaration to be “an expression of the American mind,” and wrote so as to “place before mankind the common sense of the subject, in terms so plain and firm as to command their assent.”

The structure of the Declaration of Independence is that of a common law legal document. The ringing phrases of the document’s famous second paragraph are a powerful synthesis of American constitutional and republican government theories. All men have a right to liberty only in so far as they are by nature equal, which is to say none are naturally superior, and deserve to rule, or inferior, and deserve to be ruled. Because men are endowed with these rights, the rights are unalienable, which means that they cannot be given up or taken away. And because individuals equally possess these rights, governments derive their just powers from the consent of those governed. The purpose of government is to secure these fundamental rights and, although prudence tells us that governments should not be changed for trivial reasons, the people retain the right to alter or abolish government when it becomes destructive of these ends.

The remainder of the document is a bill of indictment accusing King George III of some 30 offenses, some constitutional, some legal, and some matters of policy. The combined charges against the king were intended to demonstrate a history of repeated injuries, all having the object of establishing “an absolute tyranny” over America. Although the colonists were “disposed to suffer, while Evils are sufferable,” the time had come to end the relationship: “But when a long train of abuses and usurpations, pursuing invariably the same Object, evinces a design to reduce them under absolute Despotism, it is their right, it is their duty, to throw off such Government.”

One charge that Jefferson had included, but Congress removed, was that the king had “waged cruel war against human nature” by introducing slavery and allowing the slave trade into the American colonies. A few delegates were unwilling to acknowledge that slavery violated the “most sacred rights of life and liberty,” and the passage was dropped for the sake of unanimity. Thus was foreshadowed the central debate of the American Civil War, which Abraham Lincoln saw as a test to determine whether a nation “conceived in liberty and dedicated to the proposition that all men are created equal” could long endure.

The Declaration of Independence and the liberties recognized in it are grounded in a higher law to which all human laws are answerable. This higher law can be understood to derive from reason—the truths of the Declaration are held to be “self-evident”—but also revelation. There are four references to God in the document: to “the laws of nature and nature’s God”; to all men being “endowed by their Creator with certain unalienable rights”; to “the Supreme Judge of the world for the rectitude of our intentions”; and to “the protection of Divine Providence.” The first term suggests a deity that is knowable by human reason, but the others—God as creator, as judge, and as providence—are more biblical, and add a theological context to the document. “And can the liberties of a nation be thought secure when we have removed their only firm basis, a conviction in the minds of the people that these liberties are a gift of God?” Jefferson asked in his Notes on the State of Virginia. The true significance of the Declaration lies in its trans-historical meaning. Its appeal was not to any conventional law or political contract but to the equal rights possessed by all men and “the separate and equal station to which the Laws of Nature and nature’s God” entitled them.

What is revolutionary about the Declaration of Independence is not that a particular group of Americans declared their independence under particular circumstances but that they did so by appealing to—and promising to base their particular government on—a universal standard of justice. It is in this sense that Abraham Lincoln praised “the man who, in the concrete pressure of a struggle for national independence by a single people, had the coolness, forecast, and capacity to introduce into a merely revolutionary document, an abstract truth, applicable to all men and all times.” The ringing phrases of the Declaration of Independence speak to all those who strive for liberty and seek to vindicate the principles of self-government. But it was an aged John Adams who, when he was asked to prepare a statement on the 50th anniversary of the Declaration of Independence, delivered two words that still convey our great hope every Fourth of July: “Independence Forever.”

QUOTATIONS ON THE DECLARATION OF INDEPENDENCE

I am well aware of the toil, and blood, and treasure, that it will cost us to maintain this declaration, and support and defend these states. Yet, through all the gloom, I can see the rays of light and glory; I can see that the end is more than worth all the means, and that posterity will triumph.
John Adams, letter to Abigail Adams, July 3, 1776

There! His Majesty can now read my name without glasses. And he can double the reward on my head!
John Hancock (attributed), upon signing the Declaration of Independence, July 4, 1776

We must all hang together, or assuredly we shall all hang separately.
Benjamin Franklin (attributed), at the signing of the Declaration of Independence, July 4, 1776

The flames kindled on the 4th of July 1776, have spread over too much of the globe to be extinguished by the feeble engines of despotism; on the contrary, they will consume these engines and all who work them.
Thomas Jefferson, letter to John Adams, September 12, 1821

With respect to our rights, and the acts of the British government contravening those rights, there was but one
opinion on this side of the water. All American whigs thought alike on these subjects. When forced, therefore, to resort to arms for redress, an appeal to the tribunal of the world was deemed proper for our justification. This was the object of the Declaration of Independence. Not to find out new principles, or new arguments, never before thought of, not merely to say things which had never been said before; but to place before mankind the common sense of the subject, in terms so plain and firm as to command their assent, and to justify ourselves in the independent stand we are compelled to take. Neither aiming at originality of principle or sentiment, nor yet copied from any particular and previous writing, it was intended to be an expression of the American mind, and to give to that expression the proper tone and spirit called for by the occasion. All its authority rests then on the harmonizing sentiments of the day, whether expressed in conversation, in letters, printed essays, or in the elementary books of public right, as Aristotle, Cicero, Locke, Sidney, &c.
Thomas Jefferson, letter to Henry Lee, May 8, 1825

Independence Forever.
John Adams, toast for the 50th Anniversary of the Declaration of Independence, July 4, 1826

I have said that the Declaration of Independence is the ring-bolt to the chain of your nation’s destiny; so, indeed, I regard it. The principles contained in that instrument are saving principles. Stand by those principles, be true to them on all occasions, in all places, against all foes, and at whatever cost.
Frederick Douglass, “What to the Slave is the Fourth of July?” July 5, 1852

The assertion that “all men are created equal” was of no practical use in effecting our separation from Great
Britain; and it was placed in the Declaration, not for that, but for future use. Its authors meant it to be, thank
God, it is now proving itself, a stumbling block to those who in after times might seek to turn a free people
No. 11 back into the hateful paths of despotism. They knew the proneness of prosperity to breed tyrants, and they meant when such should re-appear in this fair land and commence their vocation they should find left for
them at least one hard nut to crack.
Abraham Lincoln, speech on the Dred Scott Decision, June 26, 1857

We have besides these men—descended by blood from our ancestors—among us perhaps half our people who are not descendants at all of these men, they are men who have come from Europe—German, Irish, French and Scandinavian—men that have come from Europe themselves, or whose ancestors have come hither and settled here, finding themselves our equals in all things. If they look back through this history to trace their connection with those days by blood, they find they have none, they cannot carry themselves back into that glorious epoch and make themselves feel that they are part of us, but when they look through that old Declaration of Independence they find that those old men say that “We hold these truths to be self-evident, that all men are created equal,” and then they feel that that moral sentiment taught in that day evidences their relation to those men, that it is the father of all moral principle in them, and that they have a right to claim it as though they were blood of the blood, and flesh of the flesh of the men who wrote that Declaration, and so they are. That is the electric cord in that Declaration that links the hearts of patriotic and liberty-loving men together, that will link those patriotic hearts as long as the love of freedom exists in the minds of men throughout the world.

Abraham Lincoln, speech at Chicago, Illinois, July 10, 1858

We live in an age of science and of abounding accumulation of material things. These did not create our Declaration. Our Declaration created them. The things of the spirit come first. Unless we cling to that, all our material prosperity, overwhelming though it may appear, will turn to a barren sceptre in our grasp. If we are to maintain the great heritage which has been bequeathed to us, we must be like-minded as the fathers who created it. We must not sink into a pagan materialism. We must cultivate the reverence which they had for the things that are holy. We must follow the spiritual and moral leadership which they showed. We must keep replenished, that they may glow with a more compelling flame, the altar fires before which they worshiped.
Calvin Coolidge, speech on the 150th Anniversary of the Declaration of Independence, July 5, 1926

Today, 186 years later, that Declaration whose yellowing parchment and fading, almost illegible lines I saw in the past week in the National Archives in Washington is still a revolutionary document. To read it today is to hear a trumpet call. For that Declaration unleashed not merely a revolution against the British, but a revolution in human affairs. . . . The theory of independence is as old as man himself, and it was not invented in this hall. But it was in this hall that the theory became a practice; that the word went out to all, in Thomas Jefferson’s phrase, that “the God who gave us life, gave us liberty at the same time.” And today this Nation—conceived in revolution, nurtured in liberty, maturing in independence—has no intention of abdicating its leadership in that worldwide movement for independence to any nation or society committed to systematic human oppression.
John F. Kennedy, address at Independence Hall, July 4, 1962

When the architects of our republic wrote the magnificent words of the Constitution and the Declaration of Independence, they were signing a promissory note to which every American was to fall heir. This note was a promise that all men would be guaranteed the inalienable rights of life, liberty, and the pursuit of happiness. . . . I have adream that one day this nation will rise up and live out the true meaning of its creed: “We hold these truths to be self-evident: that all men are created equal.”
Martin Luther King, “I Have A Dream,” August 28, 1963

Our Declaration of Independence has been copied by emerging nations around the globe, its themes adopted in places many of us have never heard of. Here in this land, for the first time, it was decided that man is born with certain God-given rights. We the people declared that government is created by the people for their own convenience. Government has no power except those voluntarily granted it by the people. There have been revolutions before and since ours, revolutions that simply exchanged one set of rulers for another. Ours was a philosophical revolution that changed the very concept of government.

Ronald Reagan, address at Yorktown, October 19, 1981

Dedicated to the USS Ronald Reagan (CVN 76)

2011-06-28T15:16:00.000-05:00

I am dedicating today's blog to the USS Ronald Reagan (CVN-76) with the last picture added because of the beauty of the formation.

An F/A-18C Hornet assigned to the Death Rattlers of Marine Fighter Attack Squadron (VMFA) 323 launches from the aircraft carrier USS Ronald Reagan (CVN 76).

(June 25, 2011) An F/A-18F Super Hornet assigned to the Black Knights of Strike Fighter Squadron (VFA) 154 and an EA-6B Prowler assigned to the Cougars of Tactical Electronic Warfare Squadron (VAQ) 139 prepare for launch aboard the aircraft carrier USS Ronald Reagan (CVN 76).

An EA-6B Prowler assigned to the Cougars of Tactical Electronic Warfare Squadron (VAQ) 139 catapults from the aircraft carrier USS Ronald Reagan (CVN 76).

An F/A-18E Super Hornet assigned to the Argonauts of Strike Fighter Squadron (VFA) 147 catapults from the aircraft carrier USS Ronald Reagan (CVN 76).

An EA-6B Prowler assigned to the Cougars of Tactical Electronic Warfare Squadron (VAQ) 139 catapults from the aircraft carrier USS Ronald Reagan (CVN 76).

Aviation Boatswain's Mate (Equipment) Zachary Kube, from Omaha, Neb., communicates with a shooter before an aircraft is catapulted from the aircraft carrier USS Ronald Reagan (CVN 76).

Now this has to be given special credit because my blog is from where I live in Lincoln Nebraska & Zachary, shown above, is from Omaha. Go Big Red!

F/A-18F Super Hornets assigned to the Red Rippers of Strike Fighter Squadron (VFA) 11 fly over the aircraft carrier USS Enterprise (CVN 65).

June 30th is the last day for the FREE Book Offer

2011-06-26T17:43:00.001-05:00

June 30th is the last day for the FREE Book Offer

Order my book “Gibbon’s Secrets” Direct from my web site, http://www.budsbooks.com from now until June 30th 2011 & receive my book “Cover Your Nut” Free. Click on add to cart for “Gibbon’s Secrets” a pay the normal $15.00 + $4.00 S&H & receive your copy of “Cover Your Nut” free in the same shipment. This Free book offer is for “Cover Your Nut” when the order is placed for “Gibbon’s Secrets” on this site only (both books will be signed by the author).

"Gibbon's Secrets" will take you back to the 1940's and will give you the opportunity to follow five boys around in a sharing of daily happenings. The book is full of fond memories; a family tragedy that brings the individual members together as a strong faith based unit, how individuals in a small town in the middle of the country copes with the shortages caused by a war, and finally a Time Line of World War II battles at the end of each year (1940-1945).

The FREE book "Cover Your Nut" will show you - when an accounting system is crafted in a manner that yields meaningful data to the business operator, then it becomes so much more than record-keeping. "Cover Your Nut" outlines in plain English how successful companies have set-up accounting systems that provide valuable insight into the profitable operation of their business.

One week left on FREE Book Offer

2011-06-23T12:00:00.000-05:00

Only one week left on FREE Book Offer

My selection of Navy pics for Father's Day

2011-06-18T23:16:00.000-05:00

An F/A-18E Super Hornet prepares to make an arrested recovery on the flight deck aboard

USS Ronald Reagan (CVN 76).

The Nimitz-class aircraft carrier USS Dwight D. Eisenhower (CVN 69)

conducts rudder turns during sea trials.

(June 14, 2011) The Nimitz-class aircraft carrier USS Dwight D. Eisenhower (CVN 69)

conducts rudder turns during sea trials

USS George H.W. Bush (CVN 77) is anchored off the coast of Naples, Italy, during a port visit.

Brad Perry, from KUSI TV News in San Diego, interviews Machinist's Mate Fireman Brandon Thompson, from Fort Worth, Texas, and his family during the homecoming of the aircraft carrier
USS Carl Vinson (CVN 70)

That's a great picture for Father's Day

Vincent DiCaro, vice president of public affairs for the National Fatherhood Initiative, presents Logistics Specialist 1st Class Christopher Cady with the Military Father of the Year Award.

A Sailor assigned to the Garudas of Electronic Attack Squadron (VAQ) 134 is welcomed home by his children during a homecoming celebration at Naval Air Station Whidbey Island.

Another appropriate picture for Father's Day as well as this next one.

Fireman Trent Ringo, assigned to the Los Angeles-class submarine USS Helena (SSN 725), is welcomed home by his wife and son at Naval Station Norfolk.

Family members and friends welcome Sailors aboard the Nimitz-class aircraft carrier USS Carl Vinson (CVN 70) home from a six-month deployment at Naval Base Coronado.

My blog posting today is dedicated to all of the Father's out there serving our country - in all of the branches of the Armed Services - even though my heart belongs to the Navy Fathers.

FREE Book Special extended till June 30th (take advantage of this offer)!

2011-06-14T12:57:00.000-05:00

Order my book “Gibbon’s Secrets” Direct from my web site, http://www.budsbooks.com from June 1st-30th 2011 & receive my book “Cover Your Nut” Free. Click on add to cart for “Gibbon’s Secrets” a pay the normal $15.00 + $4.00 S&H & receive your copy of “Cover Your Nut” free in the same shipment. This Free book offer is for “Cover Your Nut” when the order is placed for “Gibbon’s Secrets” on this site only (both books will be signed by the author).

Lauritzen Gardens Pictures taken 6-11-2011 with my cell phone

2011-06-11T20:34:00.001-05:00

Pat & I enjoyed a self walking tour of Lauitzen Gardens in Omaha. Thought you might find the sculptures interesting.

From the NEWS At http://www.budsbooks.com

2011-06-10T14:54:00.002-05:00

http://www.budsbooks.com

Practical Accounting Plus Practical QuickBooks Start-Up Class offered at SCC CEC

Posted on June 10, 2011 by bbw

Friday July 15 @ SCC Continuing Education Center (301 S. 68th Street Place) – 8:00am to 5:00pm – ACCT-3524-CEUA (instructor Phelps) – Cost $89 – call 402-437-2700 for registration information.

Summer Quarter 2011 SCORE Sponsored Classes – What’s Involved in Starting a Small Business?

Posted on June 10, 2011 by bbw

Topics include advantages and disadvantages of business ownership; need for a detailed business plan; purpose and importance of market research; understanding practical accounting and general recordkeeping requirements; overview of legal structures for small business; general types of financing, including what a lender will want to know; and business insurance considerations.

July 25-27 – M,T & W – Lincoln SCORE Chapter sponsored – 6:00 to 9:00 pm – SCC G-1 – Cost $35 – call 402-437-2700 for registration information

August 27 – Saturday – Lincoln SCORE Chapter sponsored – 8:15am till 5:00pm – SCC G-1 Cost $41 (includes lunch) – call 402-437-2700 for registration information

June 4th 1942 "Gibbon's Secrets" & Navy News Eye on the Fleet

2011-06-06T11:55:00.001-05:00

WASHINGTON (June 3, 2011) More than 200 Sailors and Marines attend a wreath laying ceremony at the Navy Memorial to commemorate the 69th anniversary of the Battle of Midway.

Highlights from my book "Gibbon's Secrets"

The war news hit a new low when the Japanese troops captured Corregidor. It marked the end of the American armed resistance in the Philippines. The young Gibbon Commandos finally got some good war news with the reports coming in about the “Battle of Midway”. Bud said to his dad, “Could you find out some things about the Battle of Midway for my group of friends?” “Bud, I think the publisher of the Gibbon Reporter could fill us in with more of what happened in that battle. He receives reports for publication in his paper. Let’s go pick up the boys and visit him at his paper.”

Reg picked up all four of Bud’s friends and they headed down to the Gibbon Reporter. Reg took the boys into the newspaper office, and asked to see Moon, the publisher of the paper, to explain what he knew about the Battle of Midway. Moon came out of his office and said, “Hi Reg, I see you brought the troops to visit me.” Reg said, “I sure did, Moon. These boys asked me to find out what I could about the ‘Battle of Midway’, and I thought you might be able to help us out.” Moon said, “I just received a communiqué about that battle yesterday and I’ll do my best to explain it to you boys.” Bud said, “That would be great, sir.”

Moon made sure he had their attention before he started then he said, “It is my understanding that the Japanese had planned to capture Midway to use it as an advance base for the purpose of entrapping and destroying more of our U.S. Pacific Fleet. Because of our communication intelligence successes, the U.S. Pacific Fleet surprised the Japanese forces. This resulted in our fleet sinking four Japanese carriers, while only losing one of our carriers. I know this may sound sketchy to you guys, but the importance of the battle was that it turned the earlier defeats in the Pacific into a victory. Hopefully this will turn the tide in our direction.” Reg said, “Thank you so much for explaining this Moon. I know that these boys appreciated it very much.” Wally spoke up, “We sure did sir, thanks for telling us about it.” The rest of the boys chimed in with their thanks and Reg took them back to their individual homes.

June 4th, 1942 - The Battle of Midway started on June 4th and lasted through June 8th.  This battle of ships and planes resulted in the loss of the Japanese carriers: “Akagi”, “Kaga”, “Soryu” and “Hiryo”, and the heavy cruiser “Mikuma”, with damage done to 1 cruiser, 3 destroyers, 1 tanker and 1 battleship.  American forces lost the carrier “Yorktown” and the destroyer “Hammond”.  The Japanese lost a total of 332 planes, while the Americans lost 147.

More than 200 Sailors and Marines attend a wreath laying ceremony at the Navy Memorial to commemorate the 69th anniversary of the Battle of Midway.

Lesson 3 - GAAP / Chart of Accounts

2011-05-31T12:41:00.000-05:00

Accounting follows rules known as Generally Accepted Accounting Principles (GAAP). The Securities & Exchange Commission (SEC), and the Financial Accounting Standards Board (FASB) sets accounting policy in the United States and developed this set of rules called (GAAP). The rules are made to establish uniformity in accounting systems and financial statements. The following is an example of accounting rules dealing with the basic accounting formula: Assets = Liabilities + Owner’s Equity. In a double entry system of accounting, every debit must have an offset entry of a credit; therefore, I feel you should have a better understanding of how the debits and credits apply to this accounting formula.

Assets = Liabilities + Owners equity

Left Right

Debit Credit

Normal debit balance Normal credit balance

Debits increase asset accounts. Credits increase liabilities and equity.

Credits decrease asset accounts. Debits decrease liabilities and equity.

GAAP utilizes prefix numbers that assist in the orderly placement of the individual items in a financial statement. Some accounting software systems do not require numbers, but without a numerical system the individual items would be listed alphabetically. If the accounts were listed alphabetically in the chart of accounts shown below, you would have accounts receivable first and then buildings with cash showing up third. The numbering system allows the manager to place the individual accounts (items) in the order that he wants them to appear on the financial statement. The numbering system is the key that opens the door for developing managerial financial statements.

Keys behind the numbers

The lower numbers in the Balance Sheet 100-140 are all of the Current Asset accounts that either are already Cash or will turn into Cash in a short period of time. The Current Asset accounts are classified as liquid relative to the time frame necessary to turn them into cash.

The accounts 150-160 in this particular Chart are the longer term or other assets. This group of accounts includes both the fixed assets as well as the other assets owned by the company.

The accounts 201-232 represent the current liabilities that must be paid the soonest, starting with the lowest number group.

The 240’s in this case represent the long term debt, and as you can see, we have established accounts to take out the current portion of debt that is due to be paid within a one year time frame.

The 300 accounts represent owner’s equity and include the stock accounts and the retained earnings accounts.

The numbering system for the Income Statement has a specific plan: the 400 accounts represent Income, the 500 accounts represent Cost of Goods Sold, the 600 accounts represent Operating Overhead, the 700 accounts represent Selling Expenses, and the 800 accounts represent Administrative Expenses.

Within each grouping the Chart of Accounts has been expanded to give the manager a more complete insight to where the Income or Expenses are coming from.

When a manager becomes familiar with the grouping of the Income Statement accounts he has a management tool that will give him trends for his business. It will also allow him to plan much better for the future operation of his company when preparing his Budgets. See an example of the Income Statement later in this section.

The magic in the Financial Statements is really not magic but common sense. A manager that develops his skills at reading the statements will become a much stronger manager, and will be more aware of what is happening with his company. When he talks to investors, creditors, or must go to the bank to establish his line of credit, his skills at reading his own statements will go a long way in proving his knowledge of what is happening economically with his company. The results will be a better response from whichever group of people he is meeting with.

Memorial Day 1942 in Gibbon Nebraska

2011-05-30T14:12:00.000-05:00

Memorial Day, 1942 came to this small town of Gibbon and everyone involved was lining up for the parade. The diner was closed for Memorial Day, and Bob Smith had a float ready for the parade. “Reg, I just can’t thank you enough for letting me use this flat bed truck for my ‘Gibbon Diner Float’.” “That’s okay Bob, I’m glad you decided to have a patriotic theme for your float, and I know that Rose and Lorraine will look especially nice up there.” Rose and Lorraine had helped Bob with the float, and had selected red, white, and blue streamers twisted from the front to the back. The girls stood in the middle of the float. One was standing as the Statue of Liberty, while the other was displayed as being a reflection in a big mirror of the Statue of Liberty. “Lorraine, do I look silly?” “Silly? You look great Rose!” The two girls started laughing so hard they just about fell off the truck, and Bob said with a smile on his face, “You two had better be careful, or I’ll be picking up one Statue of Liberty and one broken mirror.” That started them laughing again, but they were holding on to the side rails that Reg had put up for them to keep them from falling off of the truck.

The parade started at the park, right across the street from Bud’s house, and everyone had dressed in a patriotic theme. Bud and his friends were waving their little American flags, and had spread out across the front of the parade. The Gibbon High School Band followed close behind them. Bud said to his fellow commandos, “Alright guys, let’s show everyone how important it is to be patriotic.” Bud was in the middle, splitting the five boys with two on each side, this made a very impressive starting line-up for the parade. The excitement was building, and the five boys were beginning to bounce around. They were anxiously waiting for the parade to start. Finally the band leader blew his whistle, and the parade was underway.

The parade was heading toward Highway 30. Jack in his patrol car was on one side blocking the traffic coming from Grand Island, and another patrolman’s car blocked the traffic from Kearney. When Reg’s, truck, decorated with crepe paper, drove across Highway 30, his passengers; who were Jean and her four friends: Margaret Ann, Nancy, Lucille, and Delores were all dressed in red, white, and blue outfits. They were also waving their little American flags. People stopped at the highway and didn’t seem to mind a bit, as they were out of their cars and waving at everyone passing by in the parade. The parade marched through town; first going down Main Street past the Moon Theatre, and finally ending up at the high school. Everyone gathered around the grandstand, near the high school, which would be the platform for the speeches.

The mayor of Gibbon approached the podium and asked Erskine Claar to open the festivities with a prayer. Bud’s Grandpa Claar said, “We are in the middle of a terrible war, and many of our loved ones are far away from home defending our country, so I would like to take this opportunity to ask for one minute of silence in their honor.” You could almost hear a pin drop on the grass in front of the grandstand; it was absolutely quiet for the full minute. “Dear Heavenly Father, we ask Thee, to give our men and women in the service of our country, Thy protection and daily blessing. Be with them we pray and guide them in their daily paths toward freedom. Amen.”

The mayor returned to the podium, and asked the five boys that had led the parade to step up on the grandstand. Bud and his friends climbed up on the Grandstand and stood by the mayor waving their small American flags. The mayor said, “I want to take this opportunity to both thank and congratulate you five boys for bringing this ‘Flag Project’ idea forward. This is a great way for us to show appreciation to our young men and women in the armed forces who are fighting for our freedoms all over the world. Bud, I’d like you to tell these people about the ‘Flag Project’ you boys created.”

With a very red face, Bud stepped forward. “My friends Duncan and Donny are the ones that started this idea rolling, and all of us chipped in to make this ‘Flag Project’ complete. We want to thank Mr. Ross and Jack Shaunesey for their help in making it happen. Mr. Ross let us meet in his barn and Jack rounded-up the small flags for us to use in the parade and for all the young people in Gibbon to have. I would like everyone here to say the pledge of allegiance to our flag, in honor of all our heroes serving in the armed services, and we five boys will lead you.” The crowd joined them in saying the pledge of allegiance to the flag and after the cheering from the crowd subsided, Bud’s sister Jean said to her friends, “This is one time when I’m actually proud of my little brother.” All her friends agreed.

Lesson 2 - Accounting & the "Cover Your Nut Principle"

2011-05-27T15:13:00.000-05:00

This lesson is taken right from: Section 1.2 Basic Accounting Principles, found in my book "Cover Your Nut" Practical Accounting in Plain English for the Real World. You can check it out on my web site, Bud's Books. For the period June 1st through the 15th you can receive a free copy of this book when you purchase my book, "Gibbon's Secrets" A boy's Memories of the 40's, on my web site.

Accounting and the “Cover Your Nut Principle”

Accounting is here to stay – it started back in time before the Roman era and will undoubtedly be here for as long in the future, so let’s make it easier to understand and use. I want to show you that Accounting is really a ten letter word – not a four letter word like some people call it or think about it. Accounting is a system for recording and measuring the results of an economic activity. Accounting gives us the information that we need to plan for the future, utilizing the information from the past. We can then use this information for the establishment of operating Budgets. The results of the application of accounting information through Budgets give us the guidelines to set product prices, plan for purchasing or building of materials, and planning for increases in future individual expense items based on historical facts rather than flip-a-coin guesses.

In this section (Accounting 101), I will try to lay the groundwork, for a better understanding of the areas in accounting where many businessmen need the most help. You must understand that the only reason that you are starting a business is to make money, and to do so you must have the tools to accomplish this. “Cover Your Nut” is a general term for covering the costs and expenses of your business to make a profit, and something that is often left out in the early planning stages of a business. In order to make money with your business, the first step should be to see at what point in time, and with what revenue, will I cover all of my costs and expenses. The “Cover Your Nut Principle” is the most important step that you can make toward being successful in reaching that original goal for starting a business, (making money).