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# Ratio Analysis – Quick Ratio

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Ratio Analysis – Quick Ratio: Hi, Friends Today I am going to share some interesting information on the topic of Ratio Analysis – Quick Ratio.

## Ratio Analysis – Quick Ratio

### What is the Quick Ratio?

It is an indicator of a company’s short-term liquidity position & its also known as liquid ratio. It measures a company’s ability to meet its short-term obligations with its most liquid assets.

Since it points out the company’s ability to instantly use its near-cash assets. Assets that can be converted quickly to cash to pay down their current liabilities. It is also called the Acid Test Ratio. An “Acid Test” is a slang term for a quick test that is designed to produce instant results. Hence, the name.

### Understanding the Quick Ratio

It measures the dollar amount of liquid assets. Those are available against the dollar amount of current liabilities of a company. Liquid assets are those current assets that can be quickly converted into cash.

With minimal impact on the price that received in the open market. While the current liabilities are a company’s debts or obligations. Those are due to be paid to the creditors within one year.

A result of 1 is considered to be the normal quick ratio. It points out that the company is fully equipped with exactly enough assets. To be instantly liquidated to pay off its current liabilities. A company that has a quick ratio of less than 1 may not be able to fully pay off.

Its current liabilities in the short term. But a company that has a quick ratio higher than 1 can instantly get rid of its current liabilities. For example, a quick ratio of 1.5 indicates that a company has \$1.50 of liquid assets. Those are available to cover each \$1 of its current liabilities.

But such numbers-based ratios offer insight into the viability. Certain aspects of a business may not provide a complete picture of the overall health of the business. It is important to look at other associated measures to use the true picture.

### The Quick Ratio Calculation

The quick ratio or the generally accepted ‘norm’ for quick ratio is ‘1’.

Formula: Quick Assets or liquid assets / Current Liabilities

Here, quick assets means which are quickly convertible into cash. Current assets other than stock and prepaid expenses are considered as quick assets. Comparison of quick ratio with current ratio indicates the inventory holds ups.

To calculate this ratio, just locate each of the formula components on a company’s balance sheet. In the current assets and current liabilities sections. Plug the corresponding balance into the equation and also perform the calculation.

While calculating this ratio, just double-check the constituents that one is using in the formula. The numerator of liquid assets should include the assets. That can be easily converted to cash in the short-term. That is within 90 days or so without compromising on their price.

Inventory is not included in this ratio. Because many companies, in order to sell through their inventory in 90 days. Less would have to apply excessive discounts to motivate customers to buy quickly. Inventory is raw materials, components, and finished products.

Similarly, only accounts receivables can be collected within about 90 days. Should be considered. Accounts that are receivable refer to the money. That is owe something to a company by its customers. For goods or services that are already delivered.

### Customer Payment Impact on the Quick Ratio

A business may have a large amount of money. As accounts receivable, which may move the quick ratio. However, if the payment from the customer is delayed due to unavoidable circumstances. If the payment has a due date that is a long period out. Like 120 days based on the terms of sale.

The company may not be able to meet its short-term liabilities. This may include the essential business expenses and accounts payable that need immediate payment. Despite having a healthy accounts receivable balance. The quick ratio might actually be too low. The business could be at risk of running out of cash.

On the other hand, a company could obtain a rapid receipt of payments from its customers. To secure longer terms of payment from its suppliers. Which would keep liabilities on the books longer. By converting the accounts receivable to cash faster. It may have a healthier quick ratio. It is fully equipped to pay off its current liabilities.

Whether the accounts that are receivable are a source of quick, ready cash remains a debatable topic, and depends on the credit terms.  The company extends to its customers. A company that needs advance payments.

### Quick Ratio – Accounting Management

Allows only 30 days to the customers for payment will be in a better liquidity position. Then the one that gives 90 days. Additionally, a company’s credit terms with its suppliers also affect its liquidity position.

If a company gives its customers 60 days to pay. But has 120 days to pay its suppliers. Its liquidity position will be healthy as long as its receivables match or exceed its payables.

The other two components, cash & cash equivalents and marketable securities. These are usually free from such time-bound dependencies. However, to maintain precision in the calculation.

One should consider only the amount to be actually received in 90 days. Less under the normal terms. Early liquidation or premature withdrawal of assets. Like interest-bearing securities may lead to penalties or discounted book value.

### Real-World Example

Publicly traded companies generally report the quick ratio figure. Under the “Liquidity or Financial Health” heading in the “Key Ratios” section of their quarterly reports.

Below is the calculation of the quick ratio. It is based on the figures that appear on the respective balance sheets of two leading competitors. Those are operating in the personal care industrial sector for the fiscal year ending of 2019:

 (in \$millions) Procter & Gamble Johnson & Johnson Quick Assets(A) \$15,238 \$33,862 Current Liabilities(B) \$30,011 \$35,964 Quick Ratio(A/B) 0.51 0.94

With a quick ratio of 0.94. Johnson & Johnson appears to be in a decent position to cover its current liabilities. Though its liquid assets are not quite able to meet each dollar of short-term obligations. Procter & Gamble, on the other hand, may not be able to pay off its current obligations. By using only quick assets as its quick ratio is well below 1, at 0.51.

### The Quick Ratio vs. Current Ratio

The quick ratio is more averse to change than the current ratio. Because it excludes inventory and other current assets. Which are generally more difficult to turn into cash. The quick ratio considers only assets that can be converted to cash very quickly. The current ratio, on the other hand, considers inventory and also prepaid expense assets.

In most companies, inventory takes time to liquidate. Although a few rare companies can turn their inventory fast. Enough to consider it a quick asset. Prepaid expenses, though an asset. That cannot be used to pay for current liabilities. So they are omitted from the quick ratio.

#### Why is it called the “Quick” Ratio?

The Quick Ratio looks at only the most liquid assets. That a company has available to service short-term debts and obligations. Liquid assets are those that can quickly and easily be converted into cash. In order to pay those bills. Hence “quick”.

#### What assets are considered most “Quick”?

The “Quickest” or most liquid assets that are available by a company are cash. The cash equivalents such as money market investments. Followed by marketable securities that can be sold in the market.

At a moment’s notice through the company’s broker. Accounts that are receivable are also included. As these are the payments that are owed in the short-run to the company. From goods sold or services rendered that are due.

#### What is the difference between the Quick Ratio and other liquidity ratios?

The quick ratio only looks at the most liquid assets on a firm’s balance sheet. So gives the most immediate picture of liquidity that is available if needed in a pinch.

Making it the most conservative measure of liquidity. The current ratio also includes less liquid assets like inventories. The other current assets such as prepaid expenses.

#### What happens if the Quick Ratio indicates a company is not liquid?

In this case, a liquidity crisis can arise even at healthy companies. If circumstances arise that make it difficult to meet the short-term obligations. Such as repaying their loans and paying their employees or suppliers.

One example of a far-reaching liquidity crisis from recent history is the global credit crunch of the years 2007 to 2009. Where many companies found themselves unable to secure short-term financing.

To pay their immediate obligations. If new financing cannot be found. The company may be forced to liquidate assets in a fire sale. They are seeking bankruptcy protection.

So, this is the important information on topic Ratio Analysis – Quick Ratio. Here I have mentioned the meaning, understanding, calculation, Customer payment effect, also differences.

If any Queries or Questions is persisting then, please feel free to comment on the viewpoints.

Anoop Maurya is Newspaper Head and Chief Content writer at chopnews. He is always motivated and passionate for his work and always try to give his best. He always try to learn new things. He is focused to his target and always Dream big to achieve a lot. He always motivate other to Dream Big and achieve Big and Be a Role Model for Every one.

# How to help school children learn faster?

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The speed of learning ultimately varies for every child. No two leaves are the same and thus every child has his or her own way of understanding and internalising information that is being presented to them. The mode of learning in this day and age has also drastically changed due to various factors, one of which is the pandemic which as pushed almost all students into independent learning.

## How to help school children learn faster?

Students are in the throes of figuring out what works best for them to learn their content and this has left them alone with a heap of confusions. Especially for challenging subjects like Math, students aren’t sure if online math tuition is better for them, or whether private math tuition would be a good option.

Tutoring agencies in Singapore are doing an excellent job in seeking out the best tutors and matching them up with students who need dire help. Children has their own strengths and weaknesses and understanding them is the first step to excellence.

So, here are some tips and tricks for parents as well as tuition teachers to follow in order to help children learn at a faster pace!

#### 1: PARKINSON’S LAW

The law simply states that work expands so as to fill the time available for its completion. This essentially sums up the fact that our productivity is simply dependant on our own self-discipline and integrity. We can do a single task the entire day or be efficient and complete ten tasks in that same day; the choice is ours.

Photo by Ales Krivec on Unsplash

So, what does this have to do with fast learning you may ask. It’s simple; productivity is key to effective learning. When students are being assigned tasks and told to study for a couple of upcoming tests, they need to learn how to manage their time and prioritise their tasks.

When things get done efficiently, there will be ample amount of time for children to also sit down and revise their topics and flag out the parts which they need to clarify with their tutor during their tuition sessions.

#### 2: SELF-ASSESMENT

Analysing oneself is of utmost importance. Students may be slow-paced learners and this feeling of lagging behind would take a toll on their confidence. For some students it’s not in their fabric to voice out their insecurities and this makes things even worse as they suffer in silence.

Tuition teachers encourage students to analyse themselves and question their thought process. For example, in solving a mathematical problem students may have a particular way of deriving the answer which may not always work out.

Photo by Green Chameleon on Unsplash

Tutors need to guide and question their students as to why they chose that mode of problem-solving and get them to verbally explain their thought process. Self-assessment goes a long way in helping students to excel as it teaches them to be more conscious with everything they do.

#### 3: STAYING CALM

Students should never buckle under pressure and give in to chronic stress and anxiety because an unhealthy mindset will never allow for easy learning. It has become the norm for students to take one step at a time to get through their hurdles.

Though students may desire to be fast-paced learners, it’s not all possible for all of it to happen overnight. Good things take time and students need to be patient and believe in themselves that they will reach the end of the tunnel sooner or later.

#### 4: A HEALTHY DIET

It is parents’ responsibility to encourage their children to have the right kind of food on their plate. You may wonder what food has to do with fast-paced learning in children; you’ll be surprised that it has a direct causal relationship.

Today researchers are advocating a whole-food plant-based diet which includes a good amount of pre and probiotics which keeps the gut microbiome healthy. Well-known physicians like Dr.Michael klaper, Dr.Milton mills and Dr.Neal barnard are encouraging parents to habitualise healthy eating and teach children to pick the good over the bad.

With a healthy diet filled with essential nutrients, it enables students perform well in everything they do as it gives them to energy and clarity of mind of perform at an optimal level.

#### 5: PROPER GUIDANCE

Tuition teachers are some of the best individuals out there who can guide students in a personalised and customised manner. Students’ learning needs may vary to a great extent and tuition teachers are the only individuals who can guide them accordingly.

If students seem to struggle alone, parents need to be able to pick up on that cue and ask their children if they need some extra help. Arranging for an online tuition or private tuition would enable students to pick themselves up and learn at a faster speed for sure!

#### BOTTOM LINE

Though the dynamics of learning has changed drastically over the past few years, a lot of the challenges remain the same. In order for students to be fast learners, they need to get the right guidance and be diligent as well as be patient through the process!

# The Benefits of Microfiber Car Cloths

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When it comes to getting a thorough clean on your car, nothing can beat microfiber. They are highly absorbent, making them ideal for removing water from a vehicle’s surface and drying it quickly.

They can also be used for other tasks around the house such as wiping down a computer screen, cleaning windows or dusting furniture. It is important that you choose the right microfiber towel to complete each task.

## Absorbent

Your car, motorcycle, or UTV is constantly exposed to a wide variety of factors that can cause damage to its surfaces. Paint scratches, water spots, and streaks can all lead to a dull and unattractive appearance.

Regular detailing is essential to keep your car in top shape. The right material can help make this job easier.

A microfiber towel is a highly absorbent and safe option for removing water from delicate surfaces like your car’s paint. You can prevent streaking and spotting, and reduce scratching of your vehicle’s paint finish.

The more fibers per inch (gsm), a towel contains, the better its ability to clean and dry your vehicle. For water removal, a medium pile towel works well. A long pile towel can be used for polishing or buffing.

## Durable

It is important to maintain your car as a highly valuable machine. This is because dirt, dust, and debris can deteriorate its integrity over time, and can cause scratches on paint or clear coats.

Microfiber cleaning cloths are the best way to remove these contaminants from your vehicle’s surfaces without damaging them. These cloths are durable enough that they can withstand many washes.

There are several different types of microfiber car cloths available, including short pile and long pile towels. Short pile towels are best for non-sensitive surfaces, such as dashboards and plastic trims. These towels are less aggressive than those with a longer pile, but they’re not recommended for fragile surfaces such as glass and window frames.

## Easy to wash

A car is a big investment, and keeping it in good shape requires regular attention to detail. If not cleaned up, dirt, grease, or other contaminants could cause damage to paintwork, rims and upholstery.

Microfiber towels are one of the most essential tools in detailing enthusiasts’ toolkits. You can find them in many forms, and they are useful for many purposes. It is important that you choose the best one to fit your specific needs.

You can clean your vehicle with the right microfiber towel. The best kind is usually made from 70 percent polyester and 30 percent polyamide. This ratio makes it softer and able to pick up lint, dirt, and water while also absorbing them quickly.

## Multifunctional

You can use microfiber cloths to dust, remove wax, sealant, dry, and for many other automotive detailing tasks. These cloths can be used as an alternative to sponges or auto chamois.

These towels are available in packs of 24 or 48, which is a nice way to make sure that you have enough for your needs at all times. They’re available in 3 colors, so you can use different colors for specific cleaning jobs.

Towels are made from a blend of 80% polyester and 20% polyamide. This split fiber mix allows for the better absorption of surface contaminants, while also making the towel more durable and soft.

The towels also come with a 320 GSM woven nap that’s perfect for wiping off spray-on wax and other detailing products. Its edgeless design means that you won’t have to worry about the towel grabbing any paint-damaging dirt.

# Career as a Curriculum Developer

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Career as a Curriculum Developer: If you’re someone who wants to work in the education industry, from behind the stage and don’t want to work in a regular classroom setting. But still want to make changes and help teachers and learners both in making the teaching and learning process easy and interesting.

Then you can opt Curriculum development as your career, as a curriculum developer you get a chance to create and implement the learning materials and teaching resources. And nowadays the demand for good curriculum developers is increasing day by day as now, they are needed to create learning materials not only for offline education but for online teaching too. As after the whole pandemic situation, and education going online the need for online learning materials is also increasing.

## Who are Curriculum Developers?

The Curriculum Developers are the educational professionals whose main job is to develop and constitute teaching- learning materials according to the latest curriculum, to facilitate the learning of the students.

### What do the Curriculum Developers do?

As you have read above, you must have gotten some idea about the work of curriculum developers. They look through the curriculum and incorporate it in developing helpful learning materials, so it keeps the students engaged in classroom learning. But it’s not the only job of  curriculum developers they have to look after other responsibilities too like:

• Doing research work for better and in-depth understanding of the curriculum and different learning materials.
• Do the analysis of the teacher’s instructional techniques and student’s understanding level.
• Assessing the students learning outcomes to check their knowledge and understanding level.
• Reviewing the current learning materials and curriculum.
• Creating new instructional techniques and learning materials.
• Working and collaborating with teachers and other educational staff, to introduce them with new teaching techniques and helping them understand the newly developed curriculum.
• Doing workshops with teachers, so they can understand about the new curriculum and methods to teach students in easy and interesting ways.

### How to become a Curriculum Developer?

Like for any other occupation, Curriculum Developers also have to meet the requirements before getting the job. If you want to become a curriculum developer you have to complete your Bachelor’s Degree first, and after that you have to do your Masters and preferably in that subject that you have interest in , or want to become an expert of. And the candidate should also have some classroom teaching experience, so they have to teach in the classroom as part of their training program and gain knowledge.

This is a necessary part, as by this they get to know how teaching and learning is done in a classroom setting, giving them in-depth knowledge of teacher’s problems and students’ learning requirements. This laters helps them in doing their work as curriculum developer effectively, as they will be able to develop and organise curriculum in such a way that it solves the teaching problems of teachers  and meet the learning needs of the students.

And after you have met these education qualifications, then apply for the job of curriculum developer in educational institutes or even in education boards, with your resume and samples. And one more thing never stop researching, always keep yourself updated with every new educational policies, changes and the developments that happen in the curriculum.

### Some Tips for becoming great Curriculum Developer

Now that you know who curriculum developers are, what they do and how someone can become a curriculum developer. Now we will see some extra skills and some tips that can help you a lot in this field. Let’s know them.

• You should have good knowledge of your subject matter that you want to work on.
• Develop good writing skills, as your main job as curriculum developer is going to be, creating new learning content and teaching materials.
• Should have good computer and technical skill, as more online learning content is required for mobile teacher app, through which teaching is being done in today’s time.
• Should have good research and analytical skills.
• Learn team-work, as you continuously have to work with teachers and other people & educational institutes.

# How to become the master of the subject of social science in class 10th?

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NCERT solutions for class 10th social science or purely theoretical which is the main reason that people need to pay proper attention to technicalities in this particular case so that there is no chance of any kind of confusion element in the whole process. Students are mostly very much confused about how to elaborate and evenly write their answers in the exam so that they can score well.

So, to remain held out in the whole process it is very much advisable for people to depend upon the best-in-class NCERT solutions from the house of experts because these solutions will be containing the chapter wise answers the history, economics, political science, geography and so on in the whole process.

Solutions in this particular case will help in providing people with the opportunity of understanding how much explanation is required for any particular question and in the exams, students must go with the option of checking out the marks allocated to a particular question so that they can answer it accordingly.

If there is a question of one or a maximum of two marks then there is no such need of giving a substantial explanation to the questions but on the other hand, if the questions are in four or six marks then it is very much advisable for the kids to provide the examiner with a description in detail so that there is no chance of any kind of technical difficulties.

The NCERT solutions of class 10th social science will always help in providing people with a better idea of the answering process so that everyone will be able to improve their capabilities of presentation and answer writing without any kind of doubt.

The subject-wise classification of the NCERT class 10 social science solutions have been explained as follows:

1. History: These kinds of solutions will be perfectly focusing on the chapter which requires a lot of practice. Learning history can be very much tougher for some students because of the numerous dates and events present in it. Hence, making all the important concepts and information in this particular case might not be easy which is the main reason that depending upon the NCERT solutions from the house of experts is a good idea so that people can establish a stronghold of the chapters successfully. Apart from this people will be able to find out the accurate answers to the textbook solutions without any kind of doubt.
2. Geography: Ranging from all the chapters under the geography students will be able to learn a lot from these kinds of notes, especially from the perspective of the examination. The main topics discussed over here will be the resources, agricultural activities, minerals, industries and so on for the national economy will be given a great boost and everyone will be able to enjoy a clear-cut picture of these kinds of concepts.
3. Political science: In the world of political science and social science students will be learning a lot of technicalities about federalism, democracy, diversity and so on so that everyone can get rid of the challenges of democracy very successfully without any kind of fact. Apart from this people will be able to deal with things very successfully and further will be able to prepare for the board exams very confidently. Students will be able to establish the ability to answer the complex questions very smoothly and further these notes are specifically designed with the motive of providing people with a clear-cut idea about the technicalities of the field so that there is no chance of any kind of queries in the whole process.
4. Economics: Students are usually finding it very much difficult to cope with the subject of economics because of the theoretical aspects present in it. There will be approximately five chapters present in the economics and students will be learning a lot of technicalities about the Indian economy as a citizen of India and several other kinds of related things. So, making proper use of the NCERT notes from the house of experts like Infinity Learn is the best decision that people can make over here so that everybody will be able to perform very well in the board exams.

Apart from all the above-mentioned points, the NCERT notes are also very much capable of providing people with a clear-cut idea about the marking scheme of the social science exam so that there is no chance of any kind of issues in the whole system and everybody will be able to enjoy the expressive way of writing the answers which will ultimately allow them to score well. Hence, using the 10th social science book and NCERT notes from the house of Infinity Learn in proper combination will make students much more confident at the time of appearing in the exam so that they can score well.

# Off-campus living. An alternative for American Students

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Living off-campus has its benefits. You’ll get a taste of what real life is like from living in a dorm to being so close to the action, you can hear it.

Off-campus housing is an alternative to on-campus living. If you are aware of this it is much easier to find a better apartment. On-campus living often helps students to save money but off-campus living is much more useful for any student because it lets you live independently.

It does not matter whether you are a freshman or a sophomore, living on-campus or off-campus is an honorable choice. You can live on campus to have the immersive American university experience. Or you can live off-campus to have ample space for your own space. There are obvious pros and cons of each option to think about. Either way, you cannot deny that it’s worthwhile to make this decision well in advance.

For those about to live on campus, we salute you. For those who have been there, done that, we encourage you not to look back. Take a deep breath. There’s always next semester. In the meantime, here are a few things to remember as you head off to college.

## Off-Campus Housing Options

Off-Campus Housing is a great option for students who want to live within walking distance to campus. It’s important to understand that all off-campus housing options are not created equal. There are three main types of off-campus housing on campus: apartment style, coliving apartments with utilities included, and shared apartments with private bathrooms.

Most off-campus housing options are expensive, but they offer the convenience of close proximity to campus. This is not the case when it comes to coliving spaces.

The cost of living off-campus can be very different than living on campus. Knowing your options will help you decide if it’s worth the extra money to live off-campus, or if you should try to get on-campus housing. However, if you’re not sure where to start or what to look for, don’t worry; this is easy. Read this is it cheaper to live on or off-campus blog article from Sharedeasy.club.

There are a few advantages to living off-campus, but there are also some disadvantages that might not be worth it for you.

You have more freedom of choice when it comes to where you want to live and who you want to live with. You can choose a home that’s a little more suited for your lifestyle and your financial capabilities.

#### You have more privacy from other students

Living in a dorm setting can sometimes be too distracting for some people. It’s easier to get away from it all when you’re off-campus, so you can study without feeling like everyone is watching you or eavesdropping on your conversations.

#### You have more freedom

This is when it comes to going out and having fun since going out on a Friday night is not restricted by a curfew at an on-campus residence hall. You may even be able to go out with roommates at certain times too! Off-campus housing can also provide a blank canvas for some people who want to create their own atmosphere in their homes. If the campus atmosphere doesn’t appeal to you, then moving off campus can give you the freedom of creating your own unique way of living.

Off-campus housing can be a great way to save money for college students, especially if there’s a need to live close to campus. But getting a lease and finding an apartment can be a challenge, so here are some tips for making the process easier:

Make sure you understand your landlord’s rules. Some landlords have strict rules about off-campus housing. Students who violate these rules may be evicted. If you need to live in a specific building, check your lease carefully for any provisions that may apply.

#### Know the laws

In most states, landlords have the right to evict tenants who live in an off-campus apartment if they fail to pay rent or damage the property. If your lease doesn’t mention this right in writing, you probably don’t have it. Before signing a lease, make sure you know what rights you have to break your lease or face eviction.

#### Talk to friends

With all the options out there, it can be tough to decide where to go. If you’re looking at apartments in the same area as someone you know, ask if they’re familiar with the landlord or building and whether they’ve been there before. If not, ask if their rental agent has been helpful in the past and how frequently they’ve updated them on maintenance issues and other issues at their home.

#### Off-Campus Coliving

Off-Campus Coliving is a new way for students to live in their own apartment within a larger community. This is done by creating a living space that allows students to treat their unit as a private unit while also enjoying the benefits of shared living space with a common kitchen and common areas.

Shared housing models like coliving and communities have gained popularity as millennials seek out more affordable housing options beyond just living on their own or sharing a house with roommates. Each unit or unit is usually fully furnished with its own bathroom, kitchen, living area, and bedroom, but there are also common areas where residents can socialize together within the unit.

Off-campus coliving communities are specifically designed for students attending the local college or university or young professionals looking for a more communal lifestyle. Sometimes they’re also referred to as co-living, cohousing, or intentional communities.

### Final thoughts

Campus living or off-campus living? This decision can be overwhelming. You might not even know where to start. But trust us, choosing the right housing situation for you can impact your social life, academic success, and overall happiness.

Opinions are divided about whether living on or off-campus is better. Some students think off-campus offers them freedom, while others want the experience of living in a dorm

For those of you wanting to live off-campus, there is an option.

That’s coliving. It’s like living in a dorm, but you’re sharing the space with people who actually like to hang out with each other. You’ll meet people you wouldn’t normally meet. You’ll learn about different cultures and lifestyles. And you’ll save money because you’re splitting the cost of rent (and utilities) with housemates.