SOME COMPUTER STUFF ON C,JAVA,TALLY,BCA,SOLVED PAPERS

TRIAL BALANCE  TRIAL BALANCE IS A STATEMENT IN WHICH ALL THE BALANCES OF DIFFERENT ACCOUNTS ARE SHOWN . SOME OF THE BALANCES COULD BE OF DEBIT SIDE WHEREAS OTHER'S MIGHT BE OF CREDIT SIDE . SINCE OUR ACCOUNTING IS BASED ON DOUBLE ENTRY SYSTEM . THEREFORE THE TOTAL OF DEBIT BALANCES MUST BE EQUAL TO THE TOTAL OF CREDIT BALANCES.  (ASSETS/EXPENSES/LOSSES              ARE WRITTEN ON DEBIT SIDE) (LIABILITIES/PROFITS/INCOMES      ARE WRITTEN ON CREDIT SIDE) BANK LOAN (LIABILITY) INVESTMENT (ASSETS) INTEREST ON  BANK LOAN (EXPENSE) DEBTORS (ASSETS) CREDITORS (LIABILITY) INTEREST ON INVESTMENT (INCOME) B/R (ASSETS) B/P(LIABILITY) BUILDING(ASSET) PLANT AND MACHINERY (ASSETS) CASH (ASSETS) BANK OVERDRAFT (LIABILITY) INTEREST ON BANK OVERDRAFT (EXPENSE) PURCHASES (EXPENSE)I PURCHASE RETURN(GAINS) SALES (INCOME) SALES RETURN (EXPENSE) CARRIAGE (EXPENSE) FREIGHT (EXPENSE) WAGES (EXPENSE) ...

a<- -1 b<- -1 c<- -0 fib(a,b) { c=a+b if(c<=n) {print c fib(b.c) } }

CLASSIFICATION OF ASSETS ON THE BASIS OF CONVERTIBILITY TO CASH  FIXED ASSETS: THE ASSETS WHICH ARE PURCHASED OR ACQUIRED FOR LONG TERM USES. EX: BUILDING,PLANT,MACHINERY,FURNITURE ETC. CURRENT ASSETS; THE ASSETS WHICH ARE ALREADY IN THE FORM OF CASH OR WHICH CAN BE CONVERTED INTO CASH WITHIN A YEAR. EX: CASH,DEBTORS,BANK BALANCE,CLOSING STOCK ETC.. ON THE BASIS OF PHYSICAL EXISTENCE TANGIBLE : EX: BUILDING,PLANT,MACHINERY,CASH INTANGIBLE: EX: GOODWILL,PATENT,COPYRIGHT

OBJECTIVES OF ACCOUNTING To keep the systematic record To settle down the disputes For the proper classification of various heads To ascertain the profit and loss of the year  For the decision making To communicate the necessary information to various users To know the financial position of the year For the comparative study of : Intra firm comparision Inter firm comparision RECEIPTS INFLOW OF CASH REVENUE NATURED CAPITAL NATURED ACCOUNTING CONCEPTS MONEY MEASUREMENT CONCEPT  GOING CONCERN CONCEPT  SEPARATE ENTITY  ACCOUNTING PERIOD CONCEPT  DUAL ASPECT CONCEPT/ACCOUNTING EQUATION CONCEPT OF CONSERVATISM/CONCEPT OF PRUDENCE MATCHING CONCEPT/ACCRUAL CONCEPT MATERIALITY CONCEPT  CONCEPT OF FULL DISCLOSURE  COST CONCEPT/HISTORICAL COST CONCEPT CONCEPT OF TIMELINESS CONCEPT OF REVENUE RECOGNITION  CONCEPT OF SUBSTANCE OVERFORM CONCEPT OF CONSISTENCY

ACCOUNTING It is an art of recording,classifying and summarising the financial natured transactions and events in such a way. So as to get the meaningful information in future. VARIOUS TERMS COMMONLY USED IN ACCOUNTING  CAPITAL: It refers to the amount invested by the proprietor into the business DRAWINGS :  Amount kept by the proprietor for the personal purpose or any amount withdrawn by the proprietor from the business for personal use  GOODS : The commodity in which we deal on regular basis. The types are : Purchase A/c Sales A/c Purchase return A/c Sales return A/c

LIST OF PROGRAMS #include<stdio.h> #include<conio.h> void main() { int i,j; int a[100][100],sum=0,sum2=0,no2,no3,no; clrscr(); printf("enter rows and columns of 1st array:- \n "); scanf("%d",&no); scanf("%d",&no2); no3=no-1; if(no==no2) { printf("ENTER NUMBERS IN ARRAY \n"); for(i=0;i<no;i++) for(j=0;j<no2;j++)  { fflush(stdin); scanf("%d",&a[i][j]);  } printf("ENTERED ARRAY \n"); for(i=0;i<no;i++)    { for(j=0;j<no2;j++) printf("\t %d",a[i][j]); printf("\n");     } for(i=0;i<no;i++) sum+=a[i][i]; for(i=0;i<no;i++) sum2+=a[i][no3-1]; printf("\nSUM OF LEFT DIAGONAL %d",sum); printf("\nSUM OF RIGHT DIAGONAL %d",sum2); } else printf("WRONG INPUT"); getch(); } LIST OF PROGRAMS