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ACCOUNTS FOR TALLY PART 3

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

Accounts for tally Part-2

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by the proprietor into the business DRAWINGS :  Amount kept by the proprietor for the personal purpose or any amount withdrawn by the proprietor from the business for personal use  GOODS : The commodity in which we deal on regular basis.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

Accounts for tally Part-1

Goods v/s Assets Goods-The commodity in which we deal on regular basis . Assets -The commodity what we purchase for long term uses  Assets  Any person ,organization,commodity,article or any   factor which brings utility over the years and increases the profitability is termed as asset Example : building,plant and machinery,furniture,cash,debtors etc. Expenditure  EXPENDITURE IS THE OUTFLOW OF CASH  TYPES: REVENUE NATURED EXPENDITURE(EXPENSE) regular basis short term utility eg: purchase of raw material,salary,rent     2.   CAPITAL  NATURED EXPENDITURE(ASSETS) once/sometimes long term utility eg: purchase of building,plant &machinery,furniture

PRACTICE QUESTIONS SET 8

LIST OF PROGRAMS repare an interactive program to input the basic salary of 15 persons. Each one of them gets 25%of the basic as house rent allowance (HRA). 15% of basic as Conveyance allowance and 10% as entertainment allowance the total salary calculated by adding basic + HRA + conveyance and entertainment allowance Calculate how many out of  15 Got salary above Rs. 3000/= and also print the total salary of each person. 158.    The present population of a country is P and it increases by 5% every year. The population (P) after n years is given by a formula P=P* (1.05) n . WAP lo find the population every year, for the next 10 years. l59.     Pooja cottage industries have 75 employees. WAP to input each employee's name, grade and basic pay. Wages are then calculated according to the grade. All percentages are on Basic Pay Grade A: employee receives HRA is 30%, Medical is 20% and deducts Income tax 25% of basic. Grad B: employee receives...

PRACTICE QUESTIONS SET 7 (PATTERN)

LIST OF PROGRAMS 130. *                   *          * *          *          * *          *          *          * *          *          *          *        * 131. *          *          *          *        * *        ...

PRACTICE QUESTIONS SET 6(LOOPING)

LIST OF PROGRAMS 101.    1*3*5*7……………………….n terms 102. 103.    1-2+3-4+5……………………….n terms 104.    1-3+5-7+9……………………….n 105. 106.    1,11,121,1331,14641……………………….n 107.    1,10,100,1000……………………….n 108.    1+2 2 +3 3 +4 4 ……………………….n 109.    1,11,111……………………….n 110.    2-4+6-8+10……………………….N 111.    1+(1+2)+(1+2+3)+(1+2+3+4)+……………….(1+2+3……..20) 112.    113.    1,4,5,9,14,23,37,60……………………….n 114.    0,1,1,2,3,5,8,13……………………….n 115.    1 4 ,2 4 ,3 4 ,4 4 ……………………….n 116.    1231491, 1681, 1256, 6561, 165536, 43046721 sum of all above terms in the series is 4339194. 117.    WAP to print the cube of all non prime numbers till x. 118.    Print all the non perfect nos. till x 119.    Count how may zero's are ther...

PRACTICE QUESTIONS SET 5 (LOOPING)

LIST OF PROGRAMS 51.       WAP to print all the prime nos. between 1 lo 100. 52.       WAP to print all the prefect nos. between 1 to 100. 53.       WAP to print all the special Nos. between 10 to 500000 54.       WAP to print all the special No between 1 to n 55.       WAP to print all the Armstrong Nos. between 1 to 500 56.       Print the sum of magic nos. between I to n 57.       Print the sum of Armstrong nos. between 1 to 200000. 58.       Print the Pythagorean triplets between 1 to 100. (sum of square of two successive nos. is equal to the third one) 3 3 + 4 4 =5 2 59.       WAP to input a no and print its prime factorizations. 60.       Print all the Prime p...