1. The document discusses the different types of cash books used in accounting, including simple, double-column, and three-column cash books.
2. It explains how to prepare, balance, and post entries from each type of cash book. Special entries like discounts, bank deposits and withdrawals, and dishonored checks are also covered.
3. Maintaining a cash book allows a business to simultaneously record cash and bank account transactions, track cash balances, and complete the double entry process within a single book.
An interpreter is a program that directly executes instructions from a source program line-by-line. It translates each line of code into an intermediate form before executing it, rather than translating the whole program at once like a compiler. Interpreted languages execute more slowly than compiled languages since each line must be translated individually, but they allow for faster development and testing of programs. There are different types of interpreters that use various techniques for translating and executing code.
This document provides an introduction to Linux, including:
- An overview of what Linux is, its history originating from UNIX, and popular Linux distributions like Red Hat, Debian, and SuSE.
- A comparison of Linux and Windows in terms of cost, open source vs proprietary software, and operating system stability.
- Details about installing Linux, including partitioning schemes, file system types, and methods of installation like using DVD/CD or a USB drive.
- An overview of basic Linux commands for navigating the file system, like cd, ls, pwd, and man, as well as copying, removing, and viewing files.
- A working example of using Backtrack Linux for phishing
Developer Special: How to Prepare Applications for Notes 64-bit Clientspanagenda
Webinar Recording: https://www.panagenda.com/webinars/developer-special-how-to-prepare-applications-for-notes-64-bit-clients/
Why 64-bit? Do you need it? Is it painful to switch? Will your applications stop working? Do you have to rewrite everything? Will the new Java 17 break things? We have the answers to these questions and more!
Spoiler warning: 64-bit clients are coming, and your applications are not ready. But not to worry; everything is fixable.
Join this webinar special with Notes development legend and HCL Lifetime Ambassador Julian Robichaux to find out. He will guide you through this journey and give you all the tools, tips, and tricks you need to outmaneuver any dangers and pitfalls. Get started today!
Dive into these 64-bit topics
- HCL guidelines for updating applications
- LotusScript: known issues, patterns to look for, debugger bugs, compiling with older Designers
- API calls: parameters, dealing with structs, NotesSession.UseDoubleAsPointer
- Java: Java 17, added/removed functionalities, compiler settings, XPages
- Eclipse plugins
Linux was created in 1991 by Linus Torvalds as a free and open-source kernel. It has since grown significantly and is now widely used both for personal computers and in other devices like servers, embedded systems, and smartphones through Android. Some key points in Linux's history include the first Linux distribution Red Hat in 1994, the creation of desktop environments like KDE in 1996, and Android's adoption of the Linux kernel which has given it the largest installed base of any OS. There are now over 600 Linux distributions available for different use cases like Ubuntu, Debian, and Fedora for personal computers and embedded distributions for devices.
This document provides an overview of Linux shell scripting (Bash) basics. It discusses writing scripts using editors like vi or vim, setting permissions using chmod, executing scripts, variables, arithmetic operations, file manipulation commands, pipes, reading from files, command substitution, background processes, arrays, output redirection, and input redirection. Examples are provided for many common scripting tasks and commands.
The document summarizes the architecture of the Linux operating system. It discusses the main components of Linux including the kernel, process management, memory management, file systems, device drivers, network stack, and architecture-dependent code. The kernel is at the core and acts as a resource manager. It uses a monolithic design. Process and memory management are handled via data structures like task_struct and buddy allocation. Virtual memory is implemented using page tables. File systems organize files in a hierarchy with inodes. Device drivers interface with hardware. The network stack follows a layered model. Architecture code is separated by subdirectory.
What is Linux?
Command-line Interface, Shell & BASH
Popular commands
File Permissions and Owners
Installing programs
Piping and Scripting
Variables
Common applications in bioinformatics
Conclusion
This lecture discusses a group of Utilities and Commands that will be used in the following lectures and are very useful for CLI Users and Bash Script Programmers
Check the other Lectures and courses in
http://Linux4EnbeddedSystems.com
or Follow our Facebook Group at
- Facebook: @LinuxforEmbeddedSystems
Lecturer Profile:
- https://www.linkedin.com/in/ahmedelarabawy
An interpreter is a program that directly executes instructions from a source program line-by-line. It translates each line of code into an intermediate form before executing it, rather than translating the whole program at once like a compiler. Interpreted languages execute more slowly than compiled languages since each line must be translated individually, but they allow for faster development and testing of programs. There are different types of interpreters that use various techniques for translating and executing code.
This document provides an introduction to Linux, including:
- An overview of what Linux is, its history originating from UNIX, and popular Linux distributions like Red Hat, Debian, and SuSE.
- A comparison of Linux and Windows in terms of cost, open source vs proprietary software, and operating system stability.
- Details about installing Linux, including partitioning schemes, file system types, and methods of installation like using DVD/CD or a USB drive.
- An overview of basic Linux commands for navigating the file system, like cd, ls, pwd, and man, as well as copying, removing, and viewing files.
- A working example of using Backtrack Linux for phishing
Developer Special: How to Prepare Applications for Notes 64-bit Clientspanagenda
Webinar Recording: https://www.panagenda.com/webinars/developer-special-how-to-prepare-applications-for-notes-64-bit-clients/
Why 64-bit? Do you need it? Is it painful to switch? Will your applications stop working? Do you have to rewrite everything? Will the new Java 17 break things? We have the answers to these questions and more!
Spoiler warning: 64-bit clients are coming, and your applications are not ready. But not to worry; everything is fixable.
Join this webinar special with Notes development legend and HCL Lifetime Ambassador Julian Robichaux to find out. He will guide you through this journey and give you all the tools, tips, and tricks you need to outmaneuver any dangers and pitfalls. Get started today!
Dive into these 64-bit topics
- HCL guidelines for updating applications
- LotusScript: known issues, patterns to look for, debugger bugs, compiling with older Designers
- API calls: parameters, dealing with structs, NotesSession.UseDoubleAsPointer
- Java: Java 17, added/removed functionalities, compiler settings, XPages
- Eclipse plugins
Linux was created in 1991 by Linus Torvalds as a free and open-source kernel. It has since grown significantly and is now widely used both for personal computers and in other devices like servers, embedded systems, and smartphones through Android. Some key points in Linux's history include the first Linux distribution Red Hat in 1994, the creation of desktop environments like KDE in 1996, and Android's adoption of the Linux kernel which has given it the largest installed base of any OS. There are now over 600 Linux distributions available for different use cases like Ubuntu, Debian, and Fedora for personal computers and embedded distributions for devices.
This document provides an overview of Linux shell scripting (Bash) basics. It discusses writing scripts using editors like vi or vim, setting permissions using chmod, executing scripts, variables, arithmetic operations, file manipulation commands, pipes, reading from files, command substitution, background processes, arrays, output redirection, and input redirection. Examples are provided for many common scripting tasks and commands.
The document summarizes the architecture of the Linux operating system. It discusses the main components of Linux including the kernel, process management, memory management, file systems, device drivers, network stack, and architecture-dependent code. The kernel is at the core and acts as a resource manager. It uses a monolithic design. Process and memory management are handled via data structures like task_struct and buddy allocation. Virtual memory is implemented using page tables. File systems organize files in a hierarchy with inodes. Device drivers interface with hardware. The network stack follows a layered model. Architecture code is separated by subdirectory.
What is Linux?
Command-line Interface, Shell & BASH
Popular commands
File Permissions and Owners
Installing programs
Piping and Scripting
Variables
Common applications in bioinformatics
Conclusion
This lecture discusses a group of Utilities and Commands that will be used in the following lectures and are very useful for CLI Users and Bash Script Programmers
Check the other Lectures and courses in
http://Linux4EnbeddedSystems.com
or Follow our Facebook Group at
- Facebook: @LinuxforEmbeddedSystems
Lecturer Profile:
- https://www.linkedin.com/in/ahmedelarabawy
This document discusses linking in the MS-DOS operating system. It describes how linking involves combining various pieces of code and data into a single file that can be loaded into memory and executed. The document outlines the role of linkers in automatically performing linking. It also provides details on the object module format and record types in MS-DOS, and describes how a linker would be designed for MS-DOS, including its invocation command format, linking and relocation processes, and use of data structures.
Microsoft Windows XP is an operating system released in 2001 that combined features of Windows 2000 and earlier consumer versions of Windows. It has three versions - Home for home users, Professional for businesses, and Professional 64-bit. Windows XP was based on the NT kernel for stability and security. It included improvements like easier setup of home networks and faster startup times compared to Windows 98. The presentation covered accessories in Windows XP like the Control Panel, installing hardware and software, managing files and folders, using the Recycle Bin, and sharing printers and folders on a home network.
This document provides an introduction to shell scripting using the bash shell. It covers key concepts such as shell variables, command substitution, quoting, aliases, and initializing files. The shell acts as both a command-line interface and programming language. It executes commands, supports scripting through variables and control structures, and reads initialization files on startup to customize the environment. Well-formed shell scripts allow combining and sequencing commands to perform automated tasks.
The Linux directory structure is organized with / as the root directory. Key directories include /bin and /sbin for essential system binaries, /boot for boot files, /dev for device files, /etc for configuration files, /home for user home directories, /lib for shared libraries, /media and /mnt for mounting removable media, /opt for optional application software, /proc for process information, /root for the root user's home, /tmp for temporary files, /usr for secondary hierarchy data and binaries, and /var for variable data.
Debian is a Linux operating system initiated in 1993 by Ian Murdock. There are three main versions: Old Stable, Stable, and Experimental. A new Stable version is released every two years with three years of official support. Debian has influenced over 136 Linux distributions. It includes desktop environments like GNOME, KDE, XFCE, LXDE, MATE, and Cinnamon. Debian can be used for purposes like notebooks, desktops, workstations, servers, and more. It offers both text-based and graphical installers.
Functions are named blocks of code that perform a specific task and return a result. They can take arguments and have a return data type. Procedures perform tasks but do not return results. There are two types of procedures: general procedures for specific purposes and event procedures associated with object events. Functions and procedures are called with or without the CALL keyword and can pass arguments by reference or by value.
Ubuntu is a Linux distribution based on Debian. It was first released in 2004 by Mark Shuttleworth. Key details include its origins in South African philosophy, timeline of releases including long term support versions every 2 years, benefits like low cost and free support, and achievements like 30% of Linux desktop market share in 2006-2007.
Telnet is an early network protocol that allows text-based access to remote systems but lacks security features. It works at the application layer and provides bidirectional interactive text communication through a virtual terminal connection. SSH was developed as a secure replacement for Telnet, supporting encryption, authentication, and integrity to prevent eavesdropping and spoofing. It uses public/private key cryptography to securely transmit data and authenticate systems. While still used occasionally, SSH is now generally preferred over Telnet for remote access due to its enhanced security.
This document discusses different types of software and computer languages. It describes system software like operating systems, language translators, and utilities. It explains application software and differentiates between system and application software. It also covers low-level languages like machine code and assembly language and high-level languages. Finally, it summarizes different types of operating systems and their functions.
Unix is a multi-user, multi-tasking operating system that was first created in 1969 at Bell Labs. It allows many users to use the system simultaneously running multiple programs. Linux originated in 1991 as a personal project and is now a free, open source Unix-like operating system. It features multi-tasking, virtual memory, networking and more. Linux is widely used for servers, workstations, internet services and more due to its low cost, stability, and reliability compared to other operating systems.
The document provides an overview of the UNIX operating system. It discusses the history and development of UNIX from the 1960s onward. It describes the key features of UNIX including its layered architecture, kernel, shell, process management, file system, and security features. It also covers basic UNIX commands for working with files and directories, permissions, and getting help. The objective is to introduce readers to fundamental concepts of the UNIX OS.
Case study of windows a product of microsoft including the history and related to operating system with MS-DOS its scheduling, networking, performance, etc. It also contains the windows architecture, it's system components like kernel, and scheduling through threads in windows.
This document describes the functions of various Linux commands, including commands for listing files (ls), creating directories (mkdir) and files (touch, cat), copying files (cp), changing directories (cd), moving files (mv), finding file locations (whereis, which), displaying manual pages (man, info), checking disk usage (df, du), viewing running processes (ps), setting aliases (alias), changing user identity (su, sudo), viewing command history (history), setting the system date and time (date), displaying calendars (cal), and clearing the terminal screen (clear). It provides the syntax and examples for using each command.
The Domain Name System (DNS) is a hierarchical decentralized naming system that resolves Name to IP or vise versa.
DNS works with port no 53 (TCP and UDP )
For query resolving UDP protocol is used and for Zone transfer TCP port is used.
Here I covered the cores of Apache and also discuss each and every core. Virtual host, resistance server process some protocols like HTTP, SMTP, DNS FTP, are also be highlighted.
Focus on some installing part of apache.
Installing and managing Linux software involves working with software packages in various formats. The main types are binary packages, which contain pre-compiled software, and source code packages, which contain the source code that needs to be compiled. Package management systems like RPM and APT automate the installation, updating, and removal of packages and their dependencies. Commands like yum, apt, and dpkg can be used to install packages, while tar is used to extract source code which then needs to be compiled before use.
This ppt contains basic commands of UNIX operating system. This ppt is prepared by Dr. Rajiv Srivastava who is a director of SIRT, Bhopal which is a Best Engineering College in Central. India
This document provides an introduction to accounting. It discusses key accounting concepts like the accounting equation, accounting assumptions, users of accounting information, the accounting process, and different types of accounting. The accounting equation states that assets equal liabilities plus owner's equity. Key assumptions include the accounting entity, money measurement, accounting period, and going concern assumptions. Accounting provides information to internal and external users to help with decision making, planning, and control. The accounting process involves recording, summarizing, analyzing, and communicating financial transactions and information. There are three main types of accounting: financial accounting, cost accounting, and management accounting.
This document contains vocabulary words derived from Latin and Greek roots related to throwing or projecting objects (jac, ject, ball, bol, bl) and spreading or hanging (pass, pend, pens). Definitions are provided for words like adjacent, subject, projectile, ballistic, parable, symbolize, encompass, passable, appendix, dispense, and suspend. The document appears to be from a unit on learning Latin and Greek roots to expand vocabulary.
This document discusses linking in the MS-DOS operating system. It describes how linking involves combining various pieces of code and data into a single file that can be loaded into memory and executed. The document outlines the role of linkers in automatically performing linking. It also provides details on the object module format and record types in MS-DOS, and describes how a linker would be designed for MS-DOS, including its invocation command format, linking and relocation processes, and use of data structures.
Microsoft Windows XP is an operating system released in 2001 that combined features of Windows 2000 and earlier consumer versions of Windows. It has three versions - Home for home users, Professional for businesses, and Professional 64-bit. Windows XP was based on the NT kernel for stability and security. It included improvements like easier setup of home networks and faster startup times compared to Windows 98. The presentation covered accessories in Windows XP like the Control Panel, installing hardware and software, managing files and folders, using the Recycle Bin, and sharing printers and folders on a home network.
This document provides an introduction to shell scripting using the bash shell. It covers key concepts such as shell variables, command substitution, quoting, aliases, and initializing files. The shell acts as both a command-line interface and programming language. It executes commands, supports scripting through variables and control structures, and reads initialization files on startup to customize the environment. Well-formed shell scripts allow combining and sequencing commands to perform automated tasks.
The Linux directory structure is organized with / as the root directory. Key directories include /bin and /sbin for essential system binaries, /boot for boot files, /dev for device files, /etc for configuration files, /home for user home directories, /lib for shared libraries, /media and /mnt for mounting removable media, /opt for optional application software, /proc for process information, /root for the root user's home, /tmp for temporary files, /usr for secondary hierarchy data and binaries, and /var for variable data.
Debian is a Linux operating system initiated in 1993 by Ian Murdock. There are three main versions: Old Stable, Stable, and Experimental. A new Stable version is released every two years with three years of official support. Debian has influenced over 136 Linux distributions. It includes desktop environments like GNOME, KDE, XFCE, LXDE, MATE, and Cinnamon. Debian can be used for purposes like notebooks, desktops, workstations, servers, and more. It offers both text-based and graphical installers.
Functions are named blocks of code that perform a specific task and return a result. They can take arguments and have a return data type. Procedures perform tasks but do not return results. There are two types of procedures: general procedures for specific purposes and event procedures associated with object events. Functions and procedures are called with or without the CALL keyword and can pass arguments by reference or by value.
Ubuntu is a Linux distribution based on Debian. It was first released in 2004 by Mark Shuttleworth. Key details include its origins in South African philosophy, timeline of releases including long term support versions every 2 years, benefits like low cost and free support, and achievements like 30% of Linux desktop market share in 2006-2007.
Telnet is an early network protocol that allows text-based access to remote systems but lacks security features. It works at the application layer and provides bidirectional interactive text communication through a virtual terminal connection. SSH was developed as a secure replacement for Telnet, supporting encryption, authentication, and integrity to prevent eavesdropping and spoofing. It uses public/private key cryptography to securely transmit data and authenticate systems. While still used occasionally, SSH is now generally preferred over Telnet for remote access due to its enhanced security.
This document discusses different types of software and computer languages. It describes system software like operating systems, language translators, and utilities. It explains application software and differentiates between system and application software. It also covers low-level languages like machine code and assembly language and high-level languages. Finally, it summarizes different types of operating systems and their functions.
Unix is a multi-user, multi-tasking operating system that was first created in 1969 at Bell Labs. It allows many users to use the system simultaneously running multiple programs. Linux originated in 1991 as a personal project and is now a free, open source Unix-like operating system. It features multi-tasking, virtual memory, networking and more. Linux is widely used for servers, workstations, internet services and more due to its low cost, stability, and reliability compared to other operating systems.
The document provides an overview of the UNIX operating system. It discusses the history and development of UNIX from the 1960s onward. It describes the key features of UNIX including its layered architecture, kernel, shell, process management, file system, and security features. It also covers basic UNIX commands for working with files and directories, permissions, and getting help. The objective is to introduce readers to fundamental concepts of the UNIX OS.
Case study of windows a product of microsoft including the history and related to operating system with MS-DOS its scheduling, networking, performance, etc. It also contains the windows architecture, it's system components like kernel, and scheduling through threads in windows.
This document describes the functions of various Linux commands, including commands for listing files (ls), creating directories (mkdir) and files (touch, cat), copying files (cp), changing directories (cd), moving files (mv), finding file locations (whereis, which), displaying manual pages (man, info), checking disk usage (df, du), viewing running processes (ps), setting aliases (alias), changing user identity (su, sudo), viewing command history (history), setting the system date and time (date), displaying calendars (cal), and clearing the terminal screen (clear). It provides the syntax and examples for using each command.
The Domain Name System (DNS) is a hierarchical decentralized naming system that resolves Name to IP or vise versa.
DNS works with port no 53 (TCP and UDP )
For query resolving UDP protocol is used and for Zone transfer TCP port is used.
Here I covered the cores of Apache and also discuss each and every core. Virtual host, resistance server process some protocols like HTTP, SMTP, DNS FTP, are also be highlighted.
Focus on some installing part of apache.
Installing and managing Linux software involves working with software packages in various formats. The main types are binary packages, which contain pre-compiled software, and source code packages, which contain the source code that needs to be compiled. Package management systems like RPM and APT automate the installation, updating, and removal of packages and their dependencies. Commands like yum, apt, and dpkg can be used to install packages, while tar is used to extract source code which then needs to be compiled before use.
This ppt contains basic commands of UNIX operating system. This ppt is prepared by Dr. Rajiv Srivastava who is a director of SIRT, Bhopal which is a Best Engineering College in Central. India
This document provides an introduction to accounting. It discusses key accounting concepts like the accounting equation, accounting assumptions, users of accounting information, the accounting process, and different types of accounting. The accounting equation states that assets equal liabilities plus owner's equity. Key assumptions include the accounting entity, money measurement, accounting period, and going concern assumptions. Accounting provides information to internal and external users to help with decision making, planning, and control. The accounting process involves recording, summarizing, analyzing, and communicating financial transactions and information. There are three main types of accounting: financial accounting, cost accounting, and management accounting.
This document contains vocabulary words derived from Latin and Greek roots related to throwing or projecting objects (jac, ject, ball, bol, bl) and spreading or hanging (pass, pend, pens). Definitions are provided for words like adjacent, subject, projectile, ballistic, parable, symbolize, encompass, passable, appendix, dispense, and suspend. The document appears to be from a unit on learning Latin and Greek roots to expand vocabulary.
The trial balance provides financial information for Jain Bros as of March 31, 2006. Key figures include:
- Gross sales of Rs. 4,30,950 and purchases of Rs. 2,47,400
- Opening stock of Rs. 18,000 and creditors of Rs. 24,000
- Fixed assets including freehold property of Rs. 2,10,000, plant and machinery of Rs. 3,80,000, and computers of Rs. 1,22,000
- Capital account of Rs. 6,50,000 and bank overdraft of Rs. 16,500
La cantante Rihanna es conocida por sus atrevidos vestuarios y gestos en el escenario durante sus conciertos, así como por su relación pasada con su ex y por desfilar para Victoria's Secret.
Concepts and contents for balance sheetDinesh Pupala
The document discusses concepts related to preparing a balance sheet, including its meaning, features, and need. A balance sheet is a statement of assets and liabilities of a business at a particular point in time. It shows the nature and value of assets owned and liabilities owed. Preparing a balance sheet allows a business to determine its financial position and solvency.
Justin Bieber es un cantante y compositor canadiense que fue descubierto en 2008 cuando videos suyos en YouTube fueron vistos por el ejecutivo Scooter Braun, quien se convirtió en su mánager. Su primer sencillo "One Time" alcanzó el puesto número 12 en las listas canadienses y en 2010 lanzó "Baby" que se convirtió en su mayor éxito hasta el momento. Bieber ha lanzado cuatro álbumes de estudio, incluyendo My World 2.0, Under the Mistletoe y Purpose, cuyo sencillo "
This document discusses key accounting concepts and principles, including:
- Business entity, which treats a business and its owners as separate entities
- Money measurement, which records all transactions in monetary terms
- Going concern, which assumes a business will continue operating indefinitely
It also outlines principles such as historical cost, conservatism, consistency, and disclosure, and how they guide financial reporting. Challenges in revenue and expense recognition are addressed, along with users of financial statements and limitations of conventional reports.
Eating fruits like apples, bananas, mangoes, cherries, strawberries and lemons as well as vegetables such as tomatoes, peppers, sweetcorn, peas, mushrooms and carrots helps keep us healthy. Exercise and drinking water are also important for health. Strawberries are listed as one of the fruits that are good to eat.
11 Things Healthy People Do Every MorningEason Chan
It all starts at home. A great day begins with an amazing morning. With constant distractions and the daily pressure of responsibilities, it’s important to start your morning right to get your mind and body prepared for your daily routine. These 11 tips will bring out the best of your morning, day, week, and life. Shared by: http://www.familychiropractic.com.sg/
This document provides definitions and explanations of key accounting concepts and terms. It discusses accounting as a system to record and communicate financial information. Key topics covered include the accounting equation, double-entry bookkeeping system, types of accounts, accounting cycle, journals, ledgers, debits and credits, balancing accounts, and more.
This document provides an overview of cash books, pass books, and bank reconciliation statements. It defines key terms like cash book, petty cash book, pass book, and bank reconciliation statement. It explains the different types of cash books (simple, two-column, three-column), and how to record transactions in each. It also outlines the process for preparing a bank reconciliation statement by identifying reconciling items that cause a difference between the cash book and pass book balances.
The document discusses the cash book, which is a book of original entry used to record all cash receipts and payments. It can take various forms like single column, two column, or three column based on the type of business transactions. The cash book serves as both a journal and ledger. Transactions are first recorded in the cash book and then posted to individual ledger accounts. Preparing a bank reconciliation statement is necessary to reconcile any discrepancies between the bank balance in the cash book and on the bank statement.
The cash book is a special journal used to record all cash receipts and payments. It has two parts - receipts on the debit side and payments on the credit side. It serves as both a journal and ledger by recording chronological cash transactions and maintaining balances. The cash book helps ascertain cash and bank balances without physical verification and verifies the correctness of balances. It is an important book that gives daily closing cash and bank balances.
This document provides information about different types of cash books used for recording cash transactions, including simple, double column, and triple column cash books. It discusses the format and accounting treatments for each type. Specific examples are provided to illustrate how transactions are recorded in double and triple column cash books. The document also covers petty cash books and the imprest system for petty cash. In summary, it is an overview of cash book concepts and formats for recording cash receipts and payments.
Double Column Cash Book Class 11
Meaning – By Double Column or two-column cash book is meant that cash book in which there are two columns (columns) of cash in each part. For example, in the debit side of the cash book, one column is for cash and the other column is for bank. Similarly, in the credit side, one column is for cash and the other is for bank. A two column cash book may have two columns each for cash and discount or bank and discount.
Type — Double Column cash book can be of three types
(1) Cash book with cash and Bank
(2) Cash Book with cash and Discount
(3) Cash book with Cash and Discount
(1) Cash book with cash and Bank — Meaning – When two columns are made on the debit and credit side to write cash and bank related amounts in the cash book, then it is called a Double Column Cash Book or Two Column Cash Book.
entry method in Two Column cash Book
First remember that cash receipts are recorded on the debit side and cash payments on the credit side of a two-entry cash book.
In order to record in a double entry cash book, it is necessary to pay attention to the following points.
(1) Opening Balance — (i) (Opening Cash Balance or cash in Hand) is always a debit balance, write it in the debit side of the cash book by writing To Balance b/d in the cash column
(ii) The balance of the bank account can be either a debit balance (in case of bank balance) or a credit balance (in case of overdraft). Therefore, when Bank Balance, Cash at Bank etc. is written, in the debit side of the cash book, write To Balance b/d in the description field and write the amount in the bank column. But if the bank’s overdraft balance is given, then the amount will be written in the bank account by writing By Balance b/d in the details column in the credit side of the cash book.
(Bank Overdraft) — When a person or firm withdraws/withdraws more than the amount deposited in his (bank) account, it is called bank overdraft.
•Bank overdraft is shown as credit balance. Therefore, if a firm has a credit bank balance (i.e. overdraft) at the beginning of the period, it will be written in the credit side of the cash book as ‘By Balance c/d’ and the amount will be shown in the bank account.
•Bank overdraft is a debt/liability that has to be paid. Once the payment is made, the bank overdraft position ends.
The document discusses bank reconciliation statements. It explains that a bank reconciliation statement is prepared to reconcile differences between a business's bank balance recorded in their cash book and the balance shown on their bank statement. Reasons for differences include outstanding checks, deposited funds not cleared, bank charges, and errors. To prepare the reconciliation statement, items increasing one balance are added and items decreasing it are subtracted. This reconciles the two balances and identifies outstanding transactions.
This document defines and explains the bank reconciliation statement. [1] It reconciles the differences between the bank balance shown in a business's cash book and the balance in their bank statement or passbook. [2] Common causes of differences include outstanding checks and deposits, as well as bank charges and interest that have been applied. [3] Preparing the reconciliation statement regularly helps ensure accurate accounting records and identifies potential errors or fraud.
The document discusses features and transactions recorded in a cash book. A cash book records all cash receipts in the debit side and cash payments in the credit side. It has two parts - cash receipts and cash payments. A cash book can have single, double or triple columns depending on the type of transactions. Common transactions recorded include bank charges, interest, deposits, withdrawals, and discounted amounts. The cash book helps determine the balance of cash in hand and at the bank.
Accounting grade 11- Chapter 4 recording of transaction iiHuma Tarannum
1. The document provides sample questions and answers related to recording of transactions in accounting. It covers topics like cash book, contra entries, special purpose books, petty cash book, journal entries, subsidiary journals and more.
2. Sample transactions are provided to demonstrate recording entries in simple and double column cash books. Transactions include cash/bank receipts and payments.
3. Key terms like imprest system, contra entries, posting, balancing of accounts are explained concisely in the short and long answers. Differences between various accounting concepts are also summarized.
This document discusses various subsidiary books used in accounting. It describes 8 main subsidiary books: cash book, purchase book, sales book, purchase return book, sales return book, bills receivable book, bills payable book, and journal proper. It provides details on the purpose and structure of each book for recording transactions in a specialized and organized manner before posting to the ledger.
know the Importance and Need of Bank Reconciliation Statement.
Understand the Causes for Disagreement between Cash Book and Pass Book Balances.
Prepare Bank Reconciliation Statement.
The document discusses the different types of cash books used for accounting, including simple, two-column, and three-column cash books. It also discusses petty cash books and the imprest system used for petty cash. Key points include:
- A cash book is both a principal and subsidiary book that records all cash receipts and payments.
- The main types of cash books are the simple, two-column, and three-column cash books, which vary in the number of columns used.
- Petty cash books are used to record small payments, while the imprest system reimburses the petty cashier at the end of each period for a fixed amount.
- Sales made through credit/debit cards
The document discusses the key aspects of a cash book, which is used to record all cash receipts and payments. It notes that a cash book has two parts - cash receipts and cash payments. Transactions are recorded chronologically with receipts on the debit side and payments on the credit side. The cash book serves as both a journal and ledger. It allows the business owner to ascertain cash and bank balances without physically counting amounts. The document also discusses features of double-column and triple-column cash books, which include additional columns for discounts, and contra entries that affect both cash and bank balances.
The document discusses bank reconciliation and cash management. It defines bank reconciliation as the process of comparing bank book entries to bank statement balances each month to explain any differences. The main reason for bank reconciliation is to ensure accounting records are complete and reliable. Cash management services help businesses efficiently manage cash flow by reducing costs and risks through integrated collection, payments, and liquidity management functions. Cash management offers customised services to streamline cash flows and provide faster access to funds.
1) A bank reconciliation statement reconciles the difference between the bank balance in a company's cash book and the bank balance in its bank statement.
2) Differences can arise due to timing delays in transactions being recorded or errors made by the business or bank. Timing differences include cheques that have not cleared and deposits not yet processed.
3) The bank reconciliation statement lists transactions that increase or decrease the cash book balance to reconcile it with the bank statement balance. Preparing this statement verifies the accuracy of both records.
# A cash book records all cash receipts on the debit side and cash payments on the credit side. It acts as both a journal and ledger for cash transactions.
# Cash books can have single, double, or triple columns to record cash, discounts, and bank transactions. They are balanced frequently, often daily.
# Petty cash books and imprest systems are used to record and manage small cash transactions efficiently.
# Maintaining a cash book allows easy tracking of cash balances and detection of errors or fraud over time.
The document discusses accounting for cash and cash controls. It defines cash and its characteristics as the most liquid asset. It describes methods of controlling cash including bank checking accounts, petty cash funds, and voucher systems. It discusses bank reconciliation by reconciling the bank statement balance to the company's cash balance in its records. Key steps in bank reconciliation and common reconciling items are also summarized.
The document discusses bank reconciliation statements (BRS). A BRS reconciles the differences between a business's cash book balance and bank passbook balance. It is prepared by the business/customer to identify reasons for any differences, such as outstanding deposits/checks. The key reasons for differences and methods for preparing a BRS are outlined, including an example problem demonstrating how to prepare a BRS.
CA NOTES ON ACCOUNTING PROCESS
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1. The document provides guidance on how to deliver an effective presentation by turning it into an imaginative public performance. It discusses six key steps: practicing your presentation, asserting yourself through posture and presence, making contact with your audience through eye contact, gestures, spoken contact and language, using your voice effectively by varying volume, pace and pitch, remembering to breathe steadily, and staying hydrated.
2. The document emphasizes practicing your presentation thoroughly, being confident in your delivery, and actively engaging your audience through eye contact, body language, questions and language choice to maintain their interest and understanding.
3. Effective use of voice, breathing and hydration are also covered to help speakers deliver presentations in a lively, flexible and
Legislation, unions, and workforce changes have expanded employee benefit offerings over time. Benefits now include legally required programs like Social Security, unemployment insurance, workers' compensation, and FMLA, as well as voluntary benefits like health insurance, retirement plans, paid time off, and survivor benefits. Contemporary benefits packages aim to be attractive to a diverse workforce while meeting legal standards.
Legislation, unions, and workforce changes have expanded employee benefit offerings over time. Benefits now include legally required programs like Social Security, unemployment insurance, workers' compensation, and FMLA, as well as voluntary benefits chosen by employers like health insurance, retirement plans, paid time off, and survivor benefits. Contemporary benefits packages aim to be attractive to a diverse workforce while meeting legal standards.
Ch11 establishing rewards & pay plansSelf employed
This chapter discusses reward and pay plans. It covers intrinsic and extrinsic rewards, financial and non-financial rewards, and performance-based and membership-based rewards. It also discusses different types of reward plans including incentives, executive compensation, international compensation, and issues around establishing pay structures.
The document discusses establishing effective performance management systems. It outlines the purposes of performance management as feedback, development, and documentation. It describes difficulties like individual emotions and process barriers. The appraisal process involves establishing standards, measuring performance, comparing to standards, and providing feedback. Methods of appraisal include absolute standards, relative standards, and management by objectives. Factors like biases and distortions are discussed. Creating effective systems involves behavior-based measures, ongoing feedback, multiple raters, selective rating, and appraiser training. International appraisals require consideration of cultural perspectives.
Legislation, unions, and workforce changes have expanded employee benefit offerings over time. Benefits now include legally required programs like Social Security, unemployment insurance, workers' compensation, and FMLA, as well as voluntary benefits chosen by employers like health insurance, retirement plans, time off, and life insurance. Benefits make up about 30% of payroll costs and are important for attracting and retaining employees when wage increases are not possible. Flexible benefit plans allow employees choice in selecting benefits that fit their needs.
Ch11 establishing rewards & pay plansSelf employed
This chapter discusses reward and pay plans. It covers intrinsic and extrinsic rewards, financial and non-financial rewards, and performance-based and membership-based rewards. It also discusses different types of reward plans including incentives, executive compensation, international compensation, and issues around establishing pay structures.
Our group's topic is accounting concepts related to depreciation, depletion, and amortization. Depreciation allocates the cost of a tangible asset over its useful life for tax and accounting purposes. It allows businesses to ascertain true profits, report accurate financial positions, replace assets, and save on taxes. Depletion allocates the cost of extracting natural resources by calculating the depletion expense based on units extracted over total estimated units. Amortization refers to paying off debt or allocating capital expenses of intangible assets over their useful lives, such as allocating loan principal payments over time or expensing a patent cost over its 15-year life.
This document discusses depreciation, including its concept, objectives, causes, and methods of calculation. Depreciation refers to the reduction in value of fixed assets due to wear and tear, age, and obsolescence. The objectives of depreciation include calculating proper profits, showing the asset at a reasonable value, and maintaining the original investment. Common causes are internal wear and external obsolescence. Main methods of calculating depreciation discussed are the straight-line method, declining balance method, and sum-of-years' digits method.
The document discusses bipolar junction transistors (BJTs). It describes the basic construction of an NPN and PNP transistor including the emitter, base, and collector regions. It explains that the base-emitter junction must be forward biased and the base-collector junction must be reverse biased for the transistor to operate. The document also covers BJT biasing circuits, operating regions including cutoff, saturation, and active modes, and uses of BJTs as switches and amplifiers.
The document discusses bipolar junction transistors (BJTs). It describes the basic construction of an NPN and PNP transistor including the emitter, base, and collector regions. It explains that the base-emitter junction must be forward biased and the base-collector junction must be reverse biased for the transistor to operate. The document also discusses BJT biasing circuits, operating regions including cutoff, saturation, and active modes, and uses of BJTs as switches and amplifiers.
The document discusses human resource planning and job analysis. It explains that HR planning is a process that ensures an organization has the right number and types of employees with the necessary skills in the right places and times to achieve strategic objectives. The planning process involves assessing current human resources, determining future labor demand, predicting future labor supply, and matching demand and supply. It is important for HR planning to be linked to the organization's overall strategic planning.
The document discusses human resource planning and job analysis. It explains that HR planning is a process that ensures an organization has the right number and types of employees with the necessary skills in the right places to help the organization achieve its strategic goals. The planning process involves assessing current human resources, determining future labor demand based on strategic forecasts, predicting the future labor supply, and matching demand and supply. Key aspects of the process include developing succession plans, conducting skills inventories, using HRIS systems, and forecasting factors that affect the internal labor supply.
This document provides an overview of key concepts in human resource management (HRM). It discusses the primary functions of management, the importance of HRM to organizations, and how external factors influence HRM. The four basic HRM functions of staffing, training and development, motivation, and maintenance are also summarized. The document then explains how these HRM functions are translated into practice through employment specialists, training and development professionals, compensation and benefits experts, and employee relations representatives. It concludes by discussing the strategic value of HRM and its role in ethics and global operations.
This chapter discusses the dynamic environment of human resource management. It covers topics like globalization, technology, workforce diversity, work-life balance, labor supply issues, continuous improvement programs, and employee involvement. HR must adapt practices to issues like multicultural teams, knowledge workers, contingent workers, change management, and ethics. The goal is to attract and maintain a diverse workforce while empowering employees through involvement and improving processes through quality initiatives.
The document discusses bipolar junction transistors (BJTs). It describes the basic construction of an NPN and PNP transistor including the emitter, base, and collector regions. It explains that the base-emitter junction must be forward biased and the base-collector junction must be reverse biased for the transistor to operate properly. The document also discusses BJT biasing circuits, operating regions including cutoff, saturation, and active modes, and uses of BJTs as switches and amplifiers.
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How to Build a Module in Odoo 17 Using the Scaffold MethodCeline George
Odoo provides an option for creating a module by using a single line command. By using this command the user can make a whole structure of a module. It is very easy for a beginner to make a module. There is no need to make each file manually. This slide will show how to create a module using the scaffold method.
ISO/IEC 27001, ISO/IEC 42001, and GDPR: Best Practices for Implementation and...PECB
Denis is a dynamic and results-driven Chief Information Officer (CIO) with a distinguished career spanning information systems analysis and technical project management. With a proven track record of spearheading the design and delivery of cutting-edge Information Management solutions, he has consistently elevated business operations, streamlined reporting functions, and maximized process efficiency.
Certified as an ISO/IEC 27001: Information Security Management Systems (ISMS) Lead Implementer, Data Protection Officer, and Cyber Risks Analyst, Denis brings a heightened focus on data security, privacy, and cyber resilience to every endeavor.
His expertise extends across a diverse spectrum of reporting, database, and web development applications, underpinned by an exceptional grasp of data storage and virtualization technologies. His proficiency in application testing, database administration, and data cleansing ensures seamless execution of complex projects.
What sets Denis apart is his comprehensive understanding of Business and Systems Analysis technologies, honed through involvement in all phases of the Software Development Lifecycle (SDLC). From meticulous requirements gathering to precise analysis, innovative design, rigorous development, thorough testing, and successful implementation, he has consistently delivered exceptional results.
Throughout his career, he has taken on multifaceted roles, from leading technical project management teams to owning solutions that drive operational excellence. His conscientious and proactive approach is unwavering, whether he is working independently or collaboratively within a team. His ability to connect with colleagues on a personal level underscores his commitment to fostering a harmonious and productive workplace environment.
Date: May 29, 2024
Tags: Information Security, ISO/IEC 27001, ISO/IEC 42001, Artificial Intelligence, GDPR
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The simplified electron and muon model, Oscillating Spacetime: The Foundation...RitikBhardwaj56
Discover the Simplified Electron and Muon Model: A New Wave-Based Approach to Understanding Particles delves into a groundbreaking theory that presents electrons and muons as rotating soliton waves within oscillating spacetime. Geared towards students, researchers, and science buffs, this book breaks down complex ideas into simple explanations. It covers topics such as electron waves, temporal dynamics, and the implications of this model on particle physics. With clear illustrations and easy-to-follow explanations, readers will gain a new outlook on the universe's fundamental nature.
This slide is special for master students (MIBS & MIFB) in UUM. Also useful for readers who are interested in the topic of contemporary Islamic banking.
Strategies for Effective Upskilling is a presentation by Chinwendu Peace in a Your Skill Boost Masterclass organisation by the Excellence Foundation for South Sudan on 08th and 09th June 2024 from 1 PM to 3 PM on each day.
it describes the bony anatomy including the femoral head , acetabulum, labrum . also discusses the capsule , ligaments . muscle that act on the hip joint and the range of motion are outlined. factors affecting hip joint stability and weight transmission through the joint are summarized.
Walmart Business+ and Spark Good for Nonprofits.pdfTechSoup
"Learn about all the ways Walmart supports nonprofit organizations.
You will hear from Liz Willett, the Head of Nonprofits, and hear about what Walmart is doing to help nonprofits, including Walmart Business and Spark Good. Walmart Business+ is a new offer for nonprofits that offers discounts and also streamlines nonprofits order and expense tracking, saving time and money.
The webinar may also give some examples on how nonprofits can best leverage Walmart Business+.
The event will cover the following::
Walmart Business + (https://business.walmart.com/plus) is a new shopping experience for nonprofits, schools, and local business customers that connects an exclusive online shopping experience to stores. Benefits include free delivery and shipping, a 'Spend Analytics” feature, special discounts, deals and tax-exempt shopping.
Special TechSoup offer for a free 180 days membership, and up to $150 in discounts on eligible orders.
Spark Good (walmart.com/sparkgood) is a charitable platform that enables nonprofits to receive donations directly from customers and associates.
Answers about how you can do more with Walmart!"
A workshop hosted by the South African Journal of Science aimed at postgraduate students and early career researchers with little or no experience in writing and publishing journal articles.
How to Manage Your Lost Opportunities in Odoo 17 CRMCeline George
Odoo 17 CRM allows us to track why we lose sales opportunities with "Lost Reasons." This helps analyze our sales process and identify areas for improvement. Here's how to configure lost reasons in Odoo 17 CRM