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Lesson 7: Introduction to the Access Database 193 7 INTRODUCTION TO THE ACCESS DATABASE Keeping student records LEARNING OUTCOMES In this tutorial you will learn ...
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Your next task is to complete the extended trial balance of one of your clients,
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Wernand MR, vd Woerd HJ, Gieskes WWC (2013) Trends in ocean colour and chlorophyll concentration from 1889 to 2000, worldwide. PLoS ONE 8(6): e63766.
ELEMENTS OF BOOK KEEPING & ACCOUNTANCY (Code-254). Class-IX ... The
Question Paper has 32 questions in all. 2. .... Pass the Journal Entries of M/s.
You'll learn valuable computerised book-keeping, together with the knowledge of
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An Introduction to DoubleEntry Book Keeping Or Here’s one I made up earlier
Luca Pacioli Venice 1494
Summa de arithmetica. Geometrica, proportioni et proportionalita
What went before? 1. Roman Numerals •
M, D, C, X, V, I
2. The Abacus • •
Frame abacus Checked cloth = ‘Exchequer’
What were the limitations? 1. Largest Numeral is M=1,000 2. No zero or symbol for nothing or an empty abacus column 3. Can’t do multiplication or division 4. Complex calculations cannot be done on a piece of paper 5. Each stage of calculation destroys the stage before, therefore it is not possible to check a result without starting again.
Example Consider 1999 and 2008 1. Roman style MCMXCIX= 1000+(1000-100)+(100-10)+(10-1) MMVIII=1000+1000+5+(3x1)
Mediaeval Accounts a. Receipts Arrears Rents Other Receipts Total of all receipts
b. Expenses Necessary expenses Foreign receipts &livery Total of expenses
Balance =a-b
16th&17th Century Algorithm 1.
Robert Record ,Grounde of Artes (1540)
2.
Hugh Oldcastle,Manor and Forme how to kepe a perfect reconynge…. (1553)
3.
John Dee,The Elements of Geometry……of Euclid of Megara(1570)
4.
Richard Dafforne, The Merchants Mirrour…….Debtor and Creditor (1635)
Why Double-Entry?
Every financial transaction is recorded in at least two accounts
Example Business A sells an item to Business B who pay for the item by cheque – Business A would credit the amount to “sales”and debit the account called”Bank” – Business B would debit the account called “purchases” and credit the account called ”Bank”
The Elements of Accounts • Assets • Liability • Equity • Revenue • Expense
The Accounting Equation Double-entry Book-keeping is governed by the accounting equation – Assets = liabilities+equity or (fully expanded) – Assets = liabilities + (capital–drawings) + (revenue-expenses)
4 Stage Process 1. The Daybook /Journal/books of first entry 2. General/ Nominal Ledger (unadjusted trial balance)
3. Financial Statements -the balance sheet -profit and loss statement -Statement of retained earnings -cash-flow statement
