Objectives of the study :
1. To study the meaning, definition, and advantages of computerized accounting.
2. To study the comparison between Manual Accounting & Computerized Accounting System.
3. To know the accounting software Tally, it’s features and different versions.
4. To study the preparation of vouchers, steps, selections, types, altering, deleting of vouchers.
5. To understand the feeding of data and generation of report.
Objectives of the study :
1. To study the meaning, definition, and advantages of computerized accounting.
2. To study the comparison between Manual Accounting & Computerized Accounting System.
3. To know the accounting software Tally, it’s features and different versions.
4. To study the preparation of vouchers, steps, selections, types, altering, deleting of vouchers.
5. To understand the feeding of data and generation of report.
5.01 Meaning of an Account
5.02 Meaning of Debit and Credit
5.03 Classification of Accounts
5.04 Significance of Debit and credit in Accounts
5.05 Journal
5.05.01 Steps and Rules of Journalising
5.05.02 Totaling and Carry Forward.
5.05.03 Simple and Compound Journal Entries
5.06 Opening Entry
5.07 Sub-division of Journal
5.08 Ledger
5.08.01 Meaning
5.08.02 Form of a Ledger
5.08.03 Mechanics of Posting
5.08.04 Balancing of Ledger Accounts
The owners or the management may desire to ascertain the trading results of each department and the overall result of the organization. The method of accounting which is followed to obtain such results is known as departmental accounting.
This presentation talks about Meaning, of accounting, distinction between book keeping and accounting, Branches of accounting, Objectives of accounting, Uses and users of accounting information, Advantages of Accounting, Is accounting a science or an art, double entry system of financial accounting, limitations of financial accounting, important terms, journal entry, accounting concepts and conventions
It is the system in which both the aspects i.e. debit as well as credit are recorded in the books of accounts .It records transactions relating to all the accounts i.e. personal, real and nominal.
Understand the Meaning, Kinds and Advantages of Subsidiary Books.
Know the Purpose, Format, Posting and Balancing of Purchases, Sales, Purchases Return and Sales Return Books.
This presentation is based on the subject Financial Accounting which helps the beginners to know the basic concept of accounting . This is according to the syllabus of Pt. Ravishankar University , Raipur and Durg University, Durg.
5.01 Meaning of an Account
5.02 Meaning of Debit and Credit
5.03 Classification of Accounts
5.04 Significance of Debit and credit in Accounts
5.05 Journal
5.05.01 Steps and Rules of Journalising
5.05.02 Totaling and Carry Forward.
5.05.03 Simple and Compound Journal Entries
5.06 Opening Entry
5.07 Sub-division of Journal
5.08 Ledger
5.08.01 Meaning
5.08.02 Form of a Ledger
5.08.03 Mechanics of Posting
5.08.04 Balancing of Ledger Accounts
The owners or the management may desire to ascertain the trading results of each department and the overall result of the organization. The method of accounting which is followed to obtain such results is known as departmental accounting.
This presentation talks about Meaning, of accounting, distinction between book keeping and accounting, Branches of accounting, Objectives of accounting, Uses and users of accounting information, Advantages of Accounting, Is accounting a science or an art, double entry system of financial accounting, limitations of financial accounting, important terms, journal entry, accounting concepts and conventions
It is the system in which both the aspects i.e. debit as well as credit are recorded in the books of accounts .It records transactions relating to all the accounts i.e. personal, real and nominal.
Understand the Meaning, Kinds and Advantages of Subsidiary Books.
Know the Purpose, Format, Posting and Balancing of Purchases, Sales, Purchases Return and Sales Return Books.
This presentation is based on the subject Financial Accounting which helps the beginners to know the basic concept of accounting . This is according to the syllabus of Pt. Ravishankar University , Raipur and Durg University, Durg.
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The French Revolution, which began in 1789, was a period of radical social and political upheaval in France. It marked the decline of absolute monarchies, the rise of secular and democratic republics, and the eventual rise of Napoleon Bonaparte. This revolutionary period is crucial in understanding the transition from feudalism to modernity in Europe.
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2024.06.01 Introducing a competency framework for languag learning materials ...Sandy Millin
http://sandymillin.wordpress.com/iateflwebinar2024
Published classroom materials form the basis of syllabuses, drive teacher professional development, and have a potentially huge influence on learners, teachers and education systems. All teachers also create their own materials, whether a few sentences on a blackboard, a highly-structured fully-realised online course, or anything in between. Despite this, the knowledge and skills needed to create effective language learning materials are rarely part of teacher training, and are mostly learnt by trial and error.
Knowledge and skills frameworks, generally called competency frameworks, for ELT teachers, trainers and managers have existed for a few years now. However, until I created one for my MA dissertation, there wasn’t one drawing together what we need to know and do to be able to effectively produce language learning materials.
This webinar will introduce you to my framework, highlighting the key competencies I identified from my research. It will also show how anybody involved in language teaching (any language, not just English!), teacher training, managing schools or developing language learning materials can benefit from using the framework.
Ethnobotany and Ethnopharmacology:
Ethnobotany in herbal drug evaluation,
Impact of Ethnobotany in traditional medicine,
New development in herbals,
Bio-prospecting tools for drug discovery,
Role of Ethnopharmacology in drug evaluation,
Reverse Pharmacology.
Model Attribute Check Company Auto PropertyCeline George
In Odoo, the multi-company feature allows you to manage multiple companies within a single Odoo database instance. Each company can have its own configurations while still sharing common resources such as products, customers, and suppliers.
We all have good and bad thoughts from time to time and situation to situation. We are bombarded daily with spiraling thoughts(both negative and positive) creating all-consuming feel , making us difficult to manage with associated suffering. Good thoughts are like our Mob Signal (Positive thought) amidst noise(negative thought) in the atmosphere. Negative thoughts like noise outweigh positive thoughts. These thoughts often create unwanted confusion, trouble, stress and frustration in our mind as well as chaos in our physical world. Negative thoughts are also known as “distorted thinking”.
How to Make a Field invisible in Odoo 17Celine George
It is possible to hide or invisible some fields in odoo. Commonly using “invisible” attribute in the field definition to invisible the fields. This slide will show how to make a field invisible in odoo 17.
Welcome to TechSoup New Member Orientation and Q&A (May 2024).pdfTechSoup
In this webinar you will learn how your organization can access TechSoup's wide variety of product discount and donation programs. From hardware to software, we'll give you a tour of the tools available to help your nonprofit with productivity, collaboration, financial management, donor tracking, security, and more.
2. TRANSACTION – Defined& Vouchers
Define: A transaction may be defined as an exchange
between two or more parties. (generally buyer & seller
OR service provider & service receiver)
Eg: Sale of groceries , Deposit of cash into bank , salary
paid, Purchase of furniture for use in business etc.
When one of the parties mentioned above, involves a
business organization, it leads to the initiation of the
accounting process.
The documentary proof that a transaction has taken place
is referred to as a VOUCHER.
Based on these vouchers, the accounting process of
recording the transaction in the books of accounts
commences. They are arranged in a chronological order,
serially numbered and put in a file. Thereafter they are
taken up for entry into the books of accounts.
3. VOUCHER - Defined
Define: A voucher is a documentary proof that a
business transaction has taken place and it records the
transaactional value in monetary terms
Examples: Some examples of vouchers are
1. Cash Memo
2. Sales Bill
3. Invoice
4. Salary slip
5. Cheque
6. Bank pay in slip
7. Purchase returns memo
8. Sales returns memo etc.
4. Categories of Transactions
Transactions ,for the purpose of categorization of vouchers
(from the point of view of accounts ) can be categorized as
follows:
1. SIMPLE TRANSACTION VOUCHER:
If there is only one debit item and one credit item in a
transaction, then it is known as a SIMPLE TRANSACTION
These are evidenced by a SIMPLE TRANSACTION VOUCHER
2. COMPOUND TRANSACTION VOUCHER:
If there are multiple debit items & multiple credit items in a
single transaction, then it is known as a COMPOUND
TRANSACTION
These are evidenced by a COMPOUND TRANSACTION VOUCHER or
JOURNAL VOUCHER
5. TYPES OF VOUCHERS IN ACCOUNTS
1. SALES VOUCHER:- To record sales made by the business (cash
sales & credit sales)
2. PURCHASE VOUCHER: To record purchases made by the
business (cash purchases & credit purchases)
3. BANK VOUCHER: To record bank transactions
A) PAY IN SLIP: To record cash deposits made into bank account
4. PAYMENT VOUCHER: To record all the transactions related to
cash payments made by the business.
5. CREDIT NOTE: To record sales returns & when trade discount to
debtors/ amount is refunded or they may return goods on account of
damage.
6. DEBIT NOTE: To record Purchase Returns/Trade Discount offered
by creditors /suppliers/When the original bill has been over drawn
and now in order to reduce it/creditor returns goods
7. JOURNAL VOUCHER: Mostly used to record non cash
transactions/ inter book adjustment entries.(NOTE: can also record
cash transactions if needed)
6. TYPES OF VOUCHERS IN ACCOUNTS….contd
8. PETTY CASH VOUCHER: To record of expenditure incurred
from the petty cash amount.
9. RECEIPT VOUCHER: To record all the transactions related
to cash receipts by the business. (they are of two types. ie.
Cash receipt voucher & Bank receipt voucher)
The Cash receipt voucher denotes receipt of cash and its deposit
into a specified account head, while the bank receipt voucher
indicates receipt of a cheque or demand draft.
NOTE: both payment and receipt come under the
category of CASH VOUCHERS. ( vouchers in which cash
transactions are recorded)
7. PAY IN SLIP
Journal Voucher
Name of Firm :
Voucher No : Date :
Debit Accounts
S. No. Code Account Name Amount Narration (i. . Explanation)
Rs.
Credit Accounts
S. No. Code Account Name Amount Narration (i. . Explanation)
Rs.
Authorised By : PreparBy :
8. PROBLEM
Identify the vouchers used to record following
transactions.
Cash sales Rs. 40000
Credit sales to Y Rs. 20000
Cash purchases Rs. 10000
Credit purchases to Deepu Rs. 15000
Salaries paid Rs.5000
Deposited cash into SBI Rs.1000