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lecture 8

RULES OF DOUBLE ENTRY SYSTEM PERSONAL A/C - DR. THE DEBTOR                                           CR. THE CREDITOR REAL A/C - DR. WHAT COMES IN                                 CR. WHAT GOES OUT  NOMINAL A/C -  DR. ALL EXPENSES AND LOSSES                                           CR. ALL INCOMES AND GAINS  PRACTICAL QUESTIONS CASH BORROWED FROM KAPIL RS. 10,000 CASH A/c  TO KAPIL  MONEY LENT TO SACHIN RS. 2,000 SACHIN A/c TO CASH A/c FURNITURE PURCHASED RS. 1,000 FURNITURE A/c TO CASH A/c GOODS PURCHASED RS. 3,000 PURCHASES A/c TO CASH A/c SALARY PAID TO VERU RS. 500 SALARY A/c TO CASH A/c

lecture 7

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 (

towers of hanoi

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) }