'Citizens Journalism and Transformation of Ciitizens Role in Mass Media : Bangladesh Perspective' by Shashanka Baran Roy. Presented in a regional seminar on Citizens Journalism at Gegum Rokeya University on 18 February 2016.
The document discusses primary books of account. It defines the primary book of account as the book where transactions are first recorded in chronological order under the double-entry bookkeeping system. Primary books record essential details of transactions like date in the book of original entry. This allows easy tracing of transactions and understanding their nature and reason. Primary books help prepare trial balance in a timely manner. Large businesses record different types of transactions in separate primary books according to their nature to facilitate storage and easy retrieval, reducing time, cost and errors.
This document discusses different types of discounts in accounting. It defines trade discount as the deduction given by the seller to the buyer at the time of purchase. Cash discount is given by the seller for early payment of an invoice within a certain number of days. An example is provided where a seller gives a 10% trade discount on a 50,000 invoice amount plus a 2% cash discount if payment is made within 10 days, up to a maximum of 30 days. Calculations are shown to determine the trade discount amount, cash amount to be received if paid on the 8th day, and amount to be paid if settled on the 25th day.
'Citizens Journalism and Transformation of Ciitizens Role in Mass Media : Bangladesh Perspective' by Shashanka Baran Roy. Presented in a regional seminar on Citizens Journalism at Gegum Rokeya University on 18 February 2016.
The document discusses primary books of account. It defines the primary book of account as the book where transactions are first recorded in chronological order under the double-entry bookkeeping system. Primary books record essential details of transactions like date in the book of original entry. This allows easy tracing of transactions and understanding their nature and reason. Primary books help prepare trial balance in a timely manner. Large businesses record different types of transactions in separate primary books according to their nature to facilitate storage and easy retrieval, reducing time, cost and errors.
This document discusses different types of discounts in accounting. It defines trade discount as the deduction given by the seller to the buyer at the time of purchase. Cash discount is given by the seller for early payment of an invoice within a certain number of days. An example is provided where a seller gives a 10% trade discount on a 50,000 invoice amount plus a 2% cash discount if payment is made within 10 days, up to a maximum of 30 days. Calculations are shown to determine the trade discount amount, cash amount to be received if paid on the 8th day, and amount to be paid if settled on the 25th day.
This document provides instructions on accounting basics and bookkeeping. It discusses how to prepare and maintain financial records. Students are instructed to record transactions and prepare accounts. The document includes a sample list of business transactions with amounts for expenses like stationery purchase, salaries paid, purchases made, sales generated, and closing stock value. It asks students to enter these transactions in appropriate accounts and make three changes related to closing the accounts. Finally, it asks to identify the nature of different accounts like purchases, sales, expenses etc.
1. The document discusses various types of journals used in accounting and provides examples of journal entries related to starting a business, transactions made during operating a business, and contributions received.
2. Specifically, it provides a sample journal entry for Mr. Bijoy when he started his business with Tk. 100,000 and the various transactions he made throughout the month including purchases, sales, payments to suppliers, wages paid, and advertising expenses.
3. It also provides examples of general journal entries related to starting a business with different initial contributions and investments in assets, liabilities, and inventory.
This document provides an introduction to transactions and their key features in accounting. It outlines that students will learn about the definition of a transaction, the characteristics of transactions, and how to identify business transactions. Transactions are defined as events that cause a change in financial position through an inflow or outflow of resources. Their key features are that they must be measurable in monetary terms and result in a change to a company's financial situation. An example is provided of an individual taking out a loan of 50,000 Taka to start a business, and students are instructed to identify the key features of this transaction.
The document discusses key steps in the accounting cycle:
1. Adjusting entries are made to record unrecorded revenues and expenses.
2. A work sheet is prepared by many organizations after adjusting entries to summarize trial balance, adjustments, adjusted trial balance, income statement and balance sheet.
3. Closing entries are made to close out temporary accounts like revenue, expense and income summary accounts to the next accounting period.
4. A post-closing trial balance is prepared after closing entries to check the balances of asset, liability and capital accounts.
1. Various transactions involving sales and purchases of goods and services are recorded including sales of goods for Tk. 10,000, Tk. 20,000, Tk. 15,000 and Tk. 25,000. Receipts and payments are recorded in respective accounts.
2. Further transactions include sale of goods using a promissory note for Tk. 20,000, collection of Tk. 25,000 against earlier sale, payment received of Tk. 10,000 from a customer along with the promissory note deposited in the bank.
3. Expenses recorded include sale return of Tk. 1,000, trade expenses of Tk. 2,000, return of goods to supplier for Tk. 1,
This document contains information about sales journals and sales return journals used in accounting. A sales journal records goods sold on credit along with details of the transaction like date, customer name, invoice number etc. A sales return journal records goods returned by customers against previous sales along with applicable return percentages. Some sample transactions are recorded in both journals to illustrate their format and use.
This document provides an introduction to accounting. It discusses key topics such as the definition of accounting, the history of accounting, and the importance of accurate record keeping. The history section will cover the development of accounting from early systems used in ancient civilizations to modern accounting practices. Students are instructed to write in detail about these topics and explain the evolution and importance of accounting standards over time.
This lesson document outlines a mathematics lesson on geometric patterns. The lesson will teach students to explain geometric patterns, solve problems related to patterns, and draw patterns. Students will analyze a sample pattern figure to make a number list, draw the next figure, and determine the number of sticks for the 67th figure. For evaluation, students will find the number of sticks for the 200th pattern and draw the 5th pattern. As homework, students are assigned to solve exercise 1 questions 7 and 8.
This document contains a lesson on algebraic operations taught by Md. Abdul Quddus in the Mathematics department. The lesson covers simplifying algebraic expressions using properties like commutative, associative, and distributive properties. It also covers combining like terms. Examples are provided to demonstrate simplifying expressions using these properties and combining like terms. The learning outcomes are listed as being able to simplify equations and find solutions to quadratic equations.
1) The document introduces Md. Abdul Quddus from the Mathematics department and outlines the learning objectives of expressing algebraic expressions and identifying variables, coefficients, and terms.
2) It defines key algebraic concepts such as variables, constants, coefficients, terms, and like terms.
3) Examples are provided to demonstrate these concepts, including completing a table to identify variables and expressions for word problems.
This document contains a lesson on finding the area of composite figures. It includes an introduction, learning outcomes, examples of calculating areas of shaded regions within composite figures like rectangles and trapezoids, and practice problems for students to solve. The lesson aims to teach students to calculate the total area of an object by finding the individual areas of each shape within it and adding them together.
This document is a lesson plan on measurement for a mathematics class. It introduces the topic of measurement, lists learning outcomes around solving problems involving length, area, weight and volume using different measurement systems. It also provides examples of measuring the height of a giraffe, weight of a killer whale, and amount of water to fill a tub. As homework, students are asked to solve exercises 3-4 and 3-5.
This document provides an introduction and lesson on percentages. It includes:
- An introduction to the mathematics department and chapter on profit and loss.
- Learning outcomes which are to explain percentages and calculate basic percentages without a calculator.
- Examples of calculating 30% of Tk. 40 and 75% of Tk. 600 are shown step-by-step.
- A chart reviewing common percentages is included.
- Homework is assigned to solve two questions from exercise 2.1.
This document is a lesson on profit and loss in mathematics that introduces key concepts and examples. It explains that profit occurs when an item is sold for more than it was bought for, while loss is when an item is sold for less. Basic profit and loss calculation formulas are provided. Two examples are given, one showing a profit and one a loss. Students are instructed to complete homework problems calculating profit and loss, including using percentages.
This document is a lesson on simple and compound interest. It begins with an introduction and then defines the formulas for simple and compound interest. For simple interest, the formula is Interest = Principal x Rate x Time. For compound interest, the formula is Amount = Principal x (1 + Rate/Number of times compounded)^(Number of times compounded x Time). The document provides examples of calculating simple and compound interest based on investing or saving different principal amounts over various time periods at given interest rates. It concludes by assigning homework to calculate the amount of interest earned on an account over 2 years.
This document provides a lesson on number and geometric patterns. It contains 3 key learning outcomes:
1) Students will be able to explain geometric patterns.
2) Students can solve problems involving patterns.
3) Students will draw patterns.
Examples of simple number and geometric patterns are presented, including a flower bed pattern where the number of patio stones can be described by the formula Patio stones = 3 + 7n. Students are assigned homework to solve exercises involving finding patterns and differences in sequences.
This document is a lesson plan on geometric patterns that includes:
1) An introduction to the topic of geometric patterns and learning outcomes of being able to explain, solve problems about, and draw patterns.
2) An example pattern and questions to make a number list, draw the next figure, and find the number of sticks for a specific figure.
3) An evaluation question to find the number of sticks for the 176th pattern and draw the 5th pattern.
4) A homework assignment repeating the example questions.
This document provides an introduction to the concepts of physical world and measurement. It defines the physical world as the reality that can be perceived by our senses, and distinguishes between the physical world and reality. It then discusses different branches of science such as physics, chemistry and biology that study the physical world using various methods of observation, experimentation and measurement. Finally, it briefly introduces the concepts of space, time and matter.
This document discusses the different branches of physics and their relationship to physical quantities like space, time, and matter. It aims to help students understand the connections between physics and other fields like healthcare, agriculture, technology, social science, and astronomy. The key physical quantities discussed are space, time, and matter. Students are asked to write down their basic understanding of these physical quantities.
1. The document discusses fundamental and derived units of measurement and the fundamental rules of measurement.
2. It explains that fundamental units include units of length, time, mass, and temperature while derived units are combinations of fundamental units.
3. The document outlines several systems of measurement including the CGS, FPS, MKS, and SI (metric) systems which define the fundamental standards.
1. Errors in measurement include instrumental errors, observational errors, random errors, and systematic errors.
2. Instrumental errors arise from defects in measurement instruments and include zero errors, backlash errors, and level errors.
3. Observational errors are due to personal factors of the observer and conditions of observation.
4. Random errors occur unpredictably while systematic errors are due to defects in instruments or measurement methods and produce consistent bias.
5. The accurate value of a measured quantity accounts for the measurement error and can be calculated using formulas provided.