(ii) Set order to

This command is used to activate any tag In the CDX file.

Syn :- Set order to <tag name >

(iii) Close index

This command is used to close the index file but the corresponding data
base file will be open
Syn:- close index

(iv) Delete tag :

We can delete one or more tag from a compound index file by using the
delete tag command. It is a tag in a non structural index file we must open the index file
before you excute the delete tag command.
Syn :- Delete tag <tag name> (of,CDX bname)

We can also delete more than one tag at a time by specify a list of tag name than
a single tag in delete tag command.
Syn :- Delete tag <tag name> (of CDX name), <tag> (of CDX name)….

You can delete all the tag from

Step 5th
Click on OK to choose the field picker dialogue box and return to the Quick
report dialogue box. compound index file by adding key “all” to delete tag command.
Syn :- Delete tag all (of CDX name)

“INDEXING ON MULTITPLE FIELDS” :-

Like sort command we also index a
file on multiple fields. The field has been joined with “t” sign to make the index key
field.
Syn :- Index on <key field> + <key field) to <Index file>

(Note :- we have to be careful while join the field as they must be of the same time
that is you can note join a character field with a numeric field. If you do so the index
command will result in error message is “operator/operates type mismatch”)

“REINDEXING” :-
Reindex command recreats all the open index files (Idx &
cdx). It rebuilds all the open index file in the current woarea if any change have been
made to the table of dlf while the index file was closed. We can update its with
“reindex”command.
Syn :- Reindex

“Sorting vs Indexing”
 (i) An index file takes less disk space then the sort file.
(ii) Index command works faster then sort command.
(iii) Indexing use “t”sign for multiple fields and sorting use ‘,’ sign for multiple
fields sorting.
(iv) Index command also allow us to add new records keeping the original order of
records than sorting.
(v) In indexing the default record number couldn’t change but in sorting the
default record number is always change.

“FIND AND SEEK” :-

Find and seek command can help to find
information with the help of index file. These command can be use index file as well as
socked file.

“Find” :- In visual FoxPro find the specify information quickly with find command.
Find operates on the character, string of data : fields:

Find always search at the first record in the Index table and continue until
the specified value is found or end of file is cncontened.

When we use find command we must specify a contents with it. A

contents is a number, data or character string that is used for its types.
Syn :- Find <Char.. string >

(Note :- (i) Where character string is a group of character that should not be
surrounded by cautation marks {“ “}

(ii) When we using find command make since that we index file open first.)

SEEK :
Seek commands tells the find first record in an index table that match the
require condition expression.

An expression may be numeric value and character string, If seek is used a

character string than the string must be inclose in a single or double words or square
bracketes ‘[ ]’
Syn :- Seek <condition exp>

The seek command will search the active index file and locate the first
record matching the name “info”
The record by itself wouldn’t be display the seek command will move the
record pointer to the desire record. If we type display to look at the record the record will
be show on screen.

Locate
 The Locate command is used for finding the position of a record in the table
as a per the condition and with use of display command, we saw the reached record or
records on the screen.

(Note :- We can apply for one or more than one field, locate command doesn’t show the
record on the screen. It gives only the record number in the status far.”

To continue searching through the entire table use the “continue” command .

You can also press “ctrl+A” instead of the continue command in the command
windows when ending the searching of locate command show the message end of locate
stop on the status bar.
Syn :- Locate for <Field name> = <Exp.>
Syn:- Display
Continue

EMBADED : (Locate)
Visual FoxPro can do so by means of string operator
which find the embedded words in the text. If works only with character expression.
Syn :- Locate for “Sharma” $ name
Ex. Locate for sharma $ name or “Kumar” $ name)

REPORT GENERATION
In visual FoxPro the list command retriere the data from
the data base file. The list command just include file heading follow by the contain of the
records and there are not facility to include page title, page number date etc.

You also can’t display total or sub total for numeric fields however
you can get all there and much more. If you use the report feature of visual foxpro you
can define the desire report format a report format file. A report is the collection of facts
and figures.

Features of the reports :-

(i) You can insert the reports title which can have any
number of lines.
(ii) You can select the fields they are order as well as the record appear in the report.
(iii) The width of the fields can be different in the report format file.
(iv) The report can be printed on every page or only on the first page.
(vi) The report can have page footer that is printed at the bottom of the page in the
report.
(vii) The data in the report can be goonped.
(viii) Calculation such as sum, average max, minimum can be perform on the
numeric data in the report.
TYPE OF REPORT :-
There are two basic type of report _

(i) Quick Report

This report outomatically place selected fields in the loyout.
The window we cannot insert the report tittle, date, time, total, sub total in the quick
report format.

(ii) Costumize Report

You can desire report as your requirement. You can insert
all the feature that are the supported by the report in report file.

Visual FoxPro offers three tools for producing report there are :-

(a) Autokeport
(b) Report designer
(c) Report wizard

Generating a Quick Report

To generate a quick report from menu do this
step list :-

Step List
Click on the new button on standard tool bar. Click on report radio button
or click on select on slew file. Report designer window dialogue box appear.

Step 2nd
Choose report menu and select quick report.

Step 3rd
Uncheck the add option for table name and add the field name to report
designer window

Step 4th
Click on fields button to open the field picker dialogue box and click on
move button to add the field.
 Step 6th
Click on OK to close the quick report dialogue box.

Step 7th
Preview the quick report by selecting print preview form file menu.

Creating a Quick Report with the help of commands:

To creating a quick report
first of all open the data base file and create report command with the help of create
report command.

Create Report Command

This command open layout window and generate quick
report.
Syn :- Create report <Report file name>

From File menu

You can open the report layout window from the file menu.
Close on file menu > new report and click OK.

Creating Continue Report :

You can create continue report through menu selection
or by typing create through menu selection by or by typing create report “ command in
the command window.

Before creating a costrumize report the data base file must be open.
Syn :- Create Report <Report file name>

After it visual FoxPro display the report layout window. This window is
devided into three parts :-
There are :-

(i) Page Header

(ii) Detail
(iii) Page footer
There are called Band. And they identified place band area for
specified type of information with in these bands you can place field, text, simple, simple
Graphics, boxes etc.

(i) Page Header

It is used to define the header of the report. It contains the report
header such as name of heading etc.
 (ii) Detail
This band is called body of the page because total information of the
report are display by this band in the report. You can use or place all of selected fields in
any order in this band.

(iii) Page footer

It is used to create the page footer. It is also used to printing total,
subtotal, data, page number etc.
(note ; The extension of report format file is “frx” and “frt”.)

Generating a customize report :

Report wizad is used to generate report using only
one table. The report wizard lets you to create the two basic types of reports that list the
fields in columns wdh one report to each row and field names at the top of each column
also report list the records one after another with field using report wizard you can select
the desined fields and than sort order and the style.

You can create a report in report wizard with following ways ;-

(i) From the tool menu choose wizened and select report. It display a wizard
selection dialogue box.
(ii) In the wizard selection dialogue box choose report wizard and click ok.

Step.1 Select fields and click on ‘next’ buten

Step.2 Goup records click on ‘next’ button.

Step.3 Choose report style-

Step.4 Difne report layout click on ‘next’ butten

Step.5 Save report and click on ‘finesh’

Displaying & printing reports

A report displayed or printed at any link with the help of
“REPORT FORM” command. If you wish to display the report on the screen then enter
the following command in command window.

Syntax:- REPORT FORM <REPORT FILE NAME>

If you want to print the record on the prints you can use following
commands.

Syntax:- REPORT FORM<REPORT FILE NAME> TO PRINTER

Printed selected records in report you can use conditions, scope with report command
To print selected record in the report do this-
 Syntax;- Report form <file name > for <condition>

Saving the report created can be saved in a text file by using following command :-
Syntax:- Report form <file name> to file <text file name>
The report command save the report in any text file Visule fox pro use text
As the default file extension name. If you want to some other extension name using
following command.
Syn :- Report form <file name> to file <file..DDC>

PREVIEWING A REPORT
The preview mode of report form command unable
you to view the record page by page to use preview mode with report form command
you can use preview clause with it.
Syn :- Report form <file name> preview

FORMS
When we use append, edit and browse command to data add or make
charges to a table visual FoxPro display on the screen from but the screen presented
may not be user friendly than visual foxpro provide us a flexible and powerful tool
called forms.
Create a custom field argument include customize the font type and size of
each object in form. The browse and edit mode format are difficult to read but the
forms helps us to move between recorded and add records or clause. Visual FoxPro
also gives us two simple tools for create forms :-
(i) The autoform feature
(ii) The form wizard

(i) The autoform feature

To create an autoform open a table and click the
autoform open a table and and click the autoform button of the standard tool bar. Visual
foxpro takes a moment to create the form and then display a data entry form that would
include all the fields assign in the table.

(ii) The form wizard :

To create a form wizard do this (a) Click on the form
button on the standard tool bar to open the form wizard with selection dialogue box.
(b) click the menu, choose wizards selection dialogue box.
THE ANOTHER PART OF
COMPUTER

Second
This functions returns the number system time in seconds thousand format with
a re solution of 1 mile second.
Syn :- Seconds ( )

Time
The time function is eight character long and is presented in the HH :MM: SS
format HH stand for hours MM stand for mintues and SS stands for seconds. The time
functions gives you access to the system time you can use this functions to store the
system time to a memory variable or table field.
Syn :- Time ( )

Year
The year function converts the date exp. Into a year exp.
Syn :- Year (Date )

NOMERIC FUNCTIONS
We can use the following functions

Numerical values functions useful for mainly mathematical or financial

calculations.
ABS ( ) The ABS function returns the abclute value of a numeric
Syn :- ABS (No.)

ACOS
This is tignomeric functions returns the arc cosin of a numeric on angle in
radiations between ‘o’ and x.
Syn :- ACOS (No.)

ASIN :-
This is tignomatic function returns the are of numeric value a radions. The
value of the numeric argument must be between +1 and -1.

Syn :- ASIN (no.)

AIAN
This is formatic function returns the aic TANGENT of a numeric value on angle
in radions between Ω/2 and + Ω/2. The numeric argument can be any value.
 Syn :- AIAN

BETWEEN
This function returns a value of ‘true’. If the 1 st numeric exp is
greeter than or equal to (>) second numeric exp and less than or equal to (<=) a third
numeric exp.

Syn. Between (F.V , S.V, third –v)

Ex. Between (5,1,10) ‘T’

Between (5,1,4) ‘F’

Ceiling

This function returns the nearest integer that is greater than or equal to numeric
arguments. It rounds all positive numbers with a decimal positions upto the next highest
number and round all negative numbers with a decimal (print upto the next number
closest ‘o’.
Syn :- Ceiling (Exp.)

COS ( )
This is tignomatric function returns the COSIN of a numeric argument the
result returns by this functions range between -1 and +1.
Syn :- COS (Exp.)

DTORCI
This function converts a numeric angle from degrees to radions. You must
convert to a decimal angle expressed in degree.
Syn :- D to R (no angle)

Ex. This is the natural exponent operator

Syn ; Exp. No.

FLOOR
This functions returns the future value of an investments. You must supply
the equal periodic payment and periodic interest rate and the number of periods. The
payment are made.
Syn :- FV (payment, Interest,period)

Int ( ) This function values the numeric arguments and returns the integer part of the
numeric.
Syn ;- Int (Exp. )
(5.5)

.IS Digits ( )
This functions returns a true y the first char of a char.
Exp. Is a digit form.

Syn :- Is digit (char. Exp)

For example : is digit ( “5 ABC “ ) ,T,

LOG ( ) This is natural logarithm operator.

Syn ; Log (num. Exp)

MAX : The max function returns the higher value of two numeric exp.
Syn : MAX (num 1, num2)

MIN ; The mod functions or modules function returns the reminder value from a
devisor problem.
Syn ;- MOD (no. divisor)

PAYMENT : This function is a a financial function returns the amount of each

periodic payment on a loan .
Syn ;- PAYMENT (principal, interest, period)

PIL: This functions returns the number, constant is the ratio of the circle of its diameter.
Syn :- PI ( )

PVL : This financial function returns the present value of an investments.

Syn :- PV ( )

RANDU: This function return a random number between ‘o’ and ‘t’
Syn;- RAND (No.)

ROUND: This function round a number to a specified number of decimal place.

Syn. Round (Nc, decimal place)
Ex.

THE ANOTHER PART OF

COMPUTER
Read ability
You should write the sources the programme in high level language so that
it is readable to you and to other.

Portability
Write the code using high level language so that it is easy to transfer the
programme to other machine as well as.

Mentainability
As you write the programme think again new you might want to change or
extained it in future.

Creating Prog design

(i) Syntax error

(ii) Logical error
(iii) Run time error

Syntax error
Syntex is a set of rules the structure and relationship between
symbol, words and In a language statement. A syntax error show when a
programme can’t understand and the command that has been entored.

Logical error
Logical returns to sequence of operation performed by a software
or handware. Software logic or programme logic is the sequence ofn
instruction in programme logical errors are the errors that have been. Etensel
in the instruction created because of the mistake from the programme.

Run time error

When a prog is run on computer and the result are not achieve
due to sum in particular instructions.

Structure Programme
It is an approach to programming. Structured
programming is used a top down approach in which the main prog is
decompoused into smaller modules. These modules are generally independent
in nature and can be used from any point in the prog. It also make debigging
easier.

Structure programming makes use of three basic programme constructs

 (i) Sequence
(ii) Branch
(iii) Instruction

Sequence
Prog. Runs sequence from 1st statement to last statement.

Branch
Based on 0ut comes of certain condition with in prog. Only part
of the prog is executed and the rest is ignored.

THE ANOTHER PART OF

COMPUTER

(1) Master file

Financial accounting system is the one where all transaction like income
received, expenditure are recorded.

(ii)Transaction file
Transaction file are retrieved and printed, analysis, stored and
precessed for further information.

Inventory control

What an inventory
We see goods all around us, in departmental store, factory at gas
station and so on any business has to keep sufficient stock of goods and other materials to
support its production requirement.
“A record of available goods in the store is known as inventory”
Aim of inventory control

The basic aim of inventory control is to provide answer to two question.

(1) How much stock should one order?
(2) When does one order for more stock?

Kinds of inventory :
Most product go through several stage until the final product is
created the raw material go through various production process. The output of each stage
of processing become the input to the next stage and so on. This is continue fill the
produced is finally created.

There are three kinds of inventory

(1) Raw Material
Which company the basis of manufacturing

(2) Goods in process

Which goods is going on under production

(3) Finished Goods

Which are the end production or final touch of product.

Factor of influencing inventory

The objective of inventory control is to minimize cort. While talking inventory
control decision, two important factor have.

(1) Demand
(2) Lead time

Demand
Refers to the quantity of finished goods that can be sold during fixed
period of time.
When an order is placed, it may take some time, before it is actually executed. The
actual time taken to fulfill the order is called lead time.

Note :
Ordering at the right time minimize storage and other related cost.
 Type of inventory

(1) Ordering Cost

Each time an order is placed, administrative cost are incursed.
They are called ordering cost.
Note : Administrative expenses is that salary,rent,printing & Stationary, Telephone rent
(official) repair, expenses all other official expenses.

(2) Procurement cost :

Procuement cort is the multiply of quantity of goods ordered and
the priced per limit

(3) Inventory carring cost :

This includes the money spent on mentain of goods internet on

investment in inventory, insurance premium paid on inventory
warehousing cost.

(4) Stock out cost

The money lost due to non stock of goods. It can be quantified
non stock of goods. It can be quantified is known as stockout cost.

Inventry Controll process

How much to order

The right quantity has a perfect balance between the various cost
and the size of ordered placed. Proper balance minimize the total
cost. This is called economic order quantity (EOQ) module that
influence are.

(1) EOQ module (economic order quantity)

(2) FOQ module (fixed order quantity)
(3) Periodic review system

(1) EOQ
This is one of the oldest and most commonly known inventory control
technology. This assume that.`
(A) Demand is known with certainly
(B) Demand is constant over a period of time
(C) Inventry is replenished when it actually equal to zero.
(D) Lead time is known in advance
(E) Cliantily discount are not allow.
 (2) FOQ :
In this system the order quantity is fixed. Frequently of ordering various
with the demand. We have four order quantity that serve a decision rules.

(a) Maximum Level

This is the highest inventory level that can mentain, beyond which
stocking of goods must not be allow. It depend on a following
factor.
(1) Strange space
(2) Availability of item
(3) Possible delay in production due to in sufficient stock.

(b) Minimum level

Inventry should be not fall below this resource level. This is also
known as safety stock or buffer stock.
(c) Average inventory level
This level of inventory is calculated using the following
formula.

Avg. maximum level + minimum level

2
(d) Re order level
This level of inventory at which a replenishment order must be
placed. This is calculate as…

ROL= Mini level + (number of day for delivery)

(consumption of each day)
(e) Re order quantity
This is the economic order quantity.

(4) Periodic Review Systems:

The size of the order various with the influence in demand we
review the inventory position every week or month (end of a
period) if the inventory is nearing the minimum level an order is
placed immediately.

“Method of stock valuation”

The process of valuation of the material in the industries is very
necessary for inventory control. Each method has its own advantage or disadvantage.
However for internal control process, an organization can choose any of the following
method.
Last in first Out (LIFO)
The method assumed that the material coming in last are issued is charged at
the latest prise . The price changing decision can be taken realty.

Disadvantage
In lifd method The stock which purchased first that has lost his value and
utility destroy.

(3) first in first out (fifo)

This is assumed that the material purchased in first are issued at first. This
method ensure that the material are issued at actual cost and the stock are
valued at per latest price paid advantage in this method the value of
material in stock doesn’t very signified from the market price.

Actual basis or standard cost basis

In this method a forecasted unit price for a specific period of one year or
more is used to evaluate the issues. The forecasted price is computed after considering
the market condition usage rates storage conditions, nature of the itemet.

“Inventory Reports’
There are some reports that are generated by any inventory control system.
Nature of reports can be daily, weekly, monthly as quately depending on the
management requirement and the type of inventory report is required by the organization.

There are three types of inventory reports

(1) Inventory status report

(2) Overdue delivery report
(3) Stock consumption report

(1) Inventory status report

One report frequently generated is the inventory status report. This
Report describe the inventory transactions that have taken place during the day and the
doing balances on a weekly base, an estimated is made of the amount of the inventory
that each supplier has supplied, which includes the lead time. This is called low stock
exception report. This serve as a warning report and also inform the management that
some short of action needs to be taken to an out of stock situation.

(2) Overdue Delivery report

The overdue delivery report give an account of the unfulfilled
Purchased order. This report serve a useful performance of the supplier.
 (3) Stock consumption Report
A stock consumption report show the issue and receipts the
Stock that are made daily. There report highlighted the item with inventory value above
and below a need requirements.

THE ANOTHER PART OF

COMPUTER

“Inventory Controll”
The objective of an inventory control system is to take the flow of a product and
estimate its value, such an approach to inventory planning is known as selective
inventory control . We determine the relative important of item to be stocked base of
three method of analysis—

(1) ABC analysis :

In this method all items are devided into three categories A,B and C, item
making up 75% of the total user value are classified as ‘A’ type item. Item which is 20%
of the total user value are classified as ‘B’ type item and 5% is ‘C’ type item. This
distribution pattern in same organization is such that 5% to 10% of the goods fall under
category A, 15% to 30% of the goods fall under category B and the rest fall under
categeory.

(2)VED Analysis
The ved or and analysis is based on the critically of the items. The
Item may be technical or environmental.
(a)Vital item :
These items are those items which when required (and not available),
made the complete system in operative. Vital item those without which production will
stop and which, therefore, need more attention.
(b) Essential Item :
These items are those item which when required (and not available) make
the complete system in operative. Vital items those without which production will stop
and which, therefore need more attention.

(c) Desirable item:

These items are don’t effect production but there availity increase the
productevlly.

Computerised payroll System

Pay is the key of work. It is very important from the point of view of the
organization as well as the employee that the pay is calculated without error and on time.
Salary and other benefits for the employee are include in the payroll system.

Factor involved in payroll :

To account department of the company mentain a record of-
(a) The assignment
(b) The department employee work for;
(C) The monitory earning of employees.

Type of Employee:
Employees can be devided into full time expart time works. Their salary can be
given monthly weekly, daily, hourly.

Allowneces :
Allowness is the amount of money that an employees gets over and above the
basic salary most of the allownees are calculated as the percentage of the basic salary.
DA (Dearless Allowness)
Deal with increasing in cost of living due to Inflaction.

HRA (House Rent Allowness)

Cost of accommodation

TA (Travelling Allowness)

CCA (City Compensation Allowness)

There cost of living in the certain city as compare to other palace in the
same country.

LIC (Leave Travell compensate)

Travell cost on leave as per certain condition.

MA (Medical Allowness)
Compensate employees for medical expenses incurrent by them or their
department.
Note :
The total of the basic pay and all the allowness that an employees earn is called
gross salary.
Basic Salary + Allowness = gross salary

Deducation
There are standard deducation made from the gross compensation payable to
employees.
Income Tax:
It is standard deducation made from the grass compessation payable to
employees.
Leave Deduction
Any leave beyond limits lead to deduction for certain amount from the
compensation received by the employee.
Loan Deducation
All the deducation less in gross salary of employees the remaining salary are
called net salary.

Structure processing and reports :

Attendence
Attendence refers to the day or hour that an employee serials at the job.
Attendence data is the basic information required as input to the payroll system.

Method of Attendence :

(1) Time tickets :

It contain line to line+overtime no name, department, regular works,
overtime work hour and so on.
(2) Attendence Register
It contain detail like employee no name, department and record the time
when the employee arrived for work and the time when they have.
(2) Retirement
The company compensate all employees who retired after riding service
(3) Net earning (take home pay)
After all the deduction have been made from the groscpay, what the
employee finally gets is known as net earning.

Computerise Payroll
The payroll system maintain detail of all employee. The payroll data file
should contain information on the following items.
 (1) Employee pay
(2) Pension plan
(3) Vocation time
(4) Total earning
(5) Loan detail
(6) Deduction
(7) Net earning

Employees files Mentainances :

(1) Employees Master file contain :

(a) Personal Detail

(b) Official Detail
(c) Leave Detail

(2) Monthly Salary Register Contain L:

(a) Allownces detail

(b) Deduction Detail
(c) Leave detail

(3) Transaction files contain (pay image file)

(a) Attendance detail

(b) Period detail
(c) And all other detail (employee now, attendance, leave taken etc.)

(II) Pay period Processing

(a) Entering Attendance data

(b) Validating Input data
(c) Performing Calculation

Computerize Invoice System:

An invoice is a bill which is sent to the customers offer the goods have
been dispatched. In most of the business the items are sold on credit when the customers
received by him. If invoice is valid he make the payment.
When the accounts department secure the payment from the customers, the
payment are match against the invoices.

The following points are to be noted.

(1) The payment may be for one invoice.
(2) The payment may be for part of invoice
(3) The payment may be for many invoice
(4) Their could be an advance from customers.
 It is upto accountant to adjust the payment against the receipts invoice.

Validation to be made on the Invoice System:

(1) Invoice number should be unique.

(2) challan number should be unique.
(3) The customer number should be valid in the customer master file and the customer
name and address should be display on the screen:
(4) Item code should be valid in item master file.
(5) Value is (note, quantity cold)
(6) Sales tax, transportation, and discount are also display.
(7) Product dquantity must be greater than (zero)

Accounting Terminology

(1) Business:
Any legal activity which is objective is earn profit by the sale or
Purchase of goods . This is called business.
(ii) Transaction
Any legal activity between two persons (saler or purchaser) in
which flow of money, goods, assests.
(iii) Entry:
Write a transaction in a notebook (accounts) is called entry.
(iv) Goods
Anything which is sale or purchase in the business called goods.
(v) Sales
Any goods which is sale in business for the purpose of earn profit.
It is of two types:
(a) Sales
(b) Credit sales

(vi) Purchase :
Any goods which is purchase in the business for the purpose of
sale. It is also of two types.
(a) purchase
(b) Credit purchase

(vii) Stock
Stock (inventory) goods available in godown or shop is called
stocks.

(viii) Purchase Return:

Purchase goods return to the sales by any reason is called purchase
return.
 (ix) S ales Return:
Sold goods return from the customers (purchaser) by any
reason is called sales return.
(x) Accounts
Accounts means the collective records of transaction.
Which is belong to any dividual incomes or expenses.

(xi) Capital
Any thing which helps to running the business successfully.
Ex, Money, goods, assests, etc.

(xii) Prop writer

The business started man is called as propwriter.

(xiii) Sundry Debtors

When goods sold to any person, firm, company by credit,
that are called sundry debtors. It is show in the balance sheet as a assests.

(xiv) Sundry creditors

When goods purchased from any person, firm, company by
credit that are called as sundry creditors. It is also show in balance sheet as a
liabilities.

(xv) Bad Debts

When a person who will be purchased or another reason who will
be uncapable for pay his loan money.

(xvi) Discount
It is of two types:-
(a) Trade discount
(b) Cash discount

(A) Trade Discount

The discount that difference between face value (printed value) and sale
value.
(B) Cash Discount
To receive the credit money before the due date is called cash dis.
Note: For the saler discount is known as discount payable and other side for the
purchaser discount is known as discount receivable.

(xviii) Commission
When a person do work of another person as consideration he takes money
that is known as commission.
(xvi) Liabilities
Loan of the business called as liabilities.
For ex. Bank loan, borrowed money, sundry creditors etc.

(xix) Assests
Anything which help to operate the business called as assests.
Ex. Shops, furniture, cash in hand, cash in bank, stock, computer, building, sundry
debtors, investment etc.

It is of two types:
(a) Current Assests
(b) Current Liabities

(a) Any assets which is used in the business for a long period called as fixed assets.
Ex. Stock, cash, bank, debtors.
(b) Any assets which is used in the business for a long period called as fixed assets.
Ex. Building, furniture, computers, vehicle, investments etc.

(xx) Drawing
Goods or money taken by the owner of the business for his personal uses
is knows as drawing.

(xxi) Loans:
The money taken on credit from any person, company, firm, bank etc is
called loan. (Liability)
The money given on credit to any person, company, firm, bank etc is called
loan (assets)

(xxii) Expenses
The money spent (expand) for the business known as expenses. Then are
of two types:

(a) Direct of expenses

(b) Indirect expenses
(c) All the expenses which are spend on the purchase of goods and make it the sales
able.
Ex. Carriage, inward, transport, expenses, freight, import duty, excise duty (tax of
centeral government), productive wages, light and power (Factory & godown)

(b) When the goods is salesable and after that which money is (expenses)
spend that are called indirect expenses.
Administrative expenses, saling and distribution loses are, also indirect
expenses. (lose by fire, lose by thieft, charity)
Ex. Salary, rent (shop), telephone expenses [shop/office], traveling
expenses, commission, advertisement, discount, interest on loan/capital, bad dabts,
charity.
 Types of Accounts :
(i) Personal Account
(ii) Real Accoutnt
(iii) Non real Account/Nominal account

Note Dr (debit)
Cr (Credit)

(1) Personal Account

Debit the receiver account and credit the giver accounts.

(2) Real Account

Dr what comes in and Cr what goes out.

(3) Nominal
All expenses or loses debted (dr) and all incomes are credited.

JOURNAL

Date Particular L.F Dr Cr.

PROFIT &
LOSS
ACCOUNT
DATE PARTICULAR AMOUNT DATE PARTICULAR0 AMOUNT

BALANCE SHEET
LIABITIES AMOUNT ASSETS AMOUNT

Example of Accounts:
(1) Personal Accounts :
Name of person (Ram A/c shyam a/c etc), name of firm ( ex. Gyan
center, sonu photostate etc) Trust (state bank account, Punjab national bank, rajasthan
bank), club (leo club, sahara club), name of company (Reliance company, BSNL
company etc)

(ii) Real Accounts

Purchase A/C, Sale A/C, Cash A/C, Furniture a/c, building a/c, machinery
a/c etc. (Assets of firm) stock a/c.

(iii) Nominal a/c

Bills payable (news paper bill, electric bill etc.) rent paid, salary paid,
traveling expenses, advertisement expenses, Bill receivable a/c (Commission, salary, cash
etc)

Capital Expenditure those expenses which is profit not only received in one
year/current year but also in many years of future is called capital expenditure. For the
starting business any cash money, goods, building, assets which helps to running the
business successfully is known as capital expenditure.
Ex. Purchase of assets, legal expenses, copt right expenses, patent right expenses.

Revenue Expenditure
Those expenses which is profit only received in one
year/current year is called revenue exp.

In other words for the earning income from any financial period. Those expenses are
made is called revenue expenditure.
Ex. Purchase of goods, wages, salary, building, rent, sales.

Purpose of Accounting :

(1) To know the result of financial activity of business.

(2) To know the financial status of business.
(3) To prepare the tax related Information
(4) To right the transaction of business.
Defered Revenue Exp.
 Any revenue type heavy exp which is profit received to business
for many year of future is called defensed revenue exp. The type of exp. Is definetly
revenue and it is paid in current financial year.
Ex. Heavy advertisement exp, heavy repair and mentainance exp, special invention
exp.

DATA HANDELLING
(1) Date handelling is the part of the operating system that manages the physical
storage system that manages the physical storage and retrirel of data on a floppy
disk or other storage device.
(2) Date handling refers to the software that allows for the storage retrivel and
manipulation of file at a ferminal or personal computers.
(3) Date handling management of all date and information with in an organization
and includes data administration the standard for defining data and the way. In
which people reveive and use it their day to day task.
(4) Data handling is a function with in an organization that manage data. It analysis
classified and maintain all data and data relationship.