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) SALARY (EXPENSE) ADVERTISEMENT (EXPENSE) TRADE EXPENSE/ OFFICE EXPENSE (

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

Towers Of  Hanoi // to move all disks from peg 1 to peg 3 // you just have to move n-1 disks to peg2 // and then nth disk to peg 3 // and then n-1 disks to peg 3 towers(ndisks,source,temp,destination,) if(ndisks <>0) { towers(ndisks-1,source, destination,temp) move  disk from source to destination towers(ndisks-1,temp,source, destination) }

DOUBLE ENTRY SYSTEM FOUNDED IN 1494 BY LUCAS PACIOLI CLASSIFICATION OF ACCOUNTS UNDER DOUBLE ENTRY SYSTEM PERSONAL ACCOUNT  THE ACCOUNTS ARE OPENED UNDER THE NAME OF INDIVIDUAL FIRM,COMPANY,INDIVIDUAL ETC. EX : OUR CREDITOR MR.X , MR X IS CONSIDERED AS A PERSONAL ACCOUNT. (WHENEVER A TRANSACTION HAS TRANSACTIONS RELATED TO DEBT OR CREDIT THEN THE PERSON/ORGANISATION WHO HAS GIVEN US OR LENT MONEY THEN THAT PERSON/ORGANISATION IS TREATED AS PERSONAL ACCOUNT) RULE: DEBIT THE RECEIVER CREDIT THE GIVER  REAL ACCOUNT REAL ACCOUNTS ARE ALL THE ASSETS EXCEPT DEBTORS WHICH CAN BE CONVERTED TO CASH  RULE: DEBIT WHAT COMES IN  CREDIT WHAT GOES OUT  NOMINAL ACCOUNT NOMINAL ACCOUNT ARE THOSE ACCOUNT WHICH ARE RELATED TO EXPENSE,LOSSES AND INCOME,PROFIT. RULE: DEBIT ALL EXPENSE AND LOSSES CREDIT ALL INCOMES AND GAINS 

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

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