Who can Solve this Puzzle?
PUZZLE: A basket contains five apples. Share the apples among five children such that each one gets an apple and one apple stays in the basket!
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June 1, 2017
Puzzle: Who is the Hero?
This is a simple puzzle. But only geniuses can answer it correctly. Can you give it a try? PUZZLE: “You tear off my skin, but I do not cry. Instead you do! What am I?”
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Approximation and Estimation
Rounding off Numbers To ’round off’ or ‘approximate’ a number to a desired degree of accuracy, we- a. round the number up if the next digit is 5 or more b. round the number down if the next digit is less than 5. We represent approximately equal to as and approximately as ‘~’ Examples: 1. 73 is close to
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Computer Viruses
What are Computer Viruses? Computer viruses are small software programs that are designed to spread from one computer to another and to interfere with computer operation. A virus might corrupt or delete data on your computer, use your e-mail program to spread itself to other computers, or even erase everything on your hard disk. Computer
Introduction to How the Internet Works
Introduction to how the Internet Works On the internet, data and information are transferred world wide through the servers and clients (which are computers) connected to the internet. The computers which are responsible for management of resources i.e program and data on a network, by providing a centralized storage area, is called a SERVER. The
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Application Software
Introduction to Application Software Application software is any tool that functions and is operated by the means of a computer with the purpose of supporting or improving the software user’s work. It is used for the implementation of the computer user’s work. Types of Application Software It is divided into two which are (i) User
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Provision for bad Debt and Provision for Discount Allowed and Received
Provision for Bad Debt The provision for bad debts has to do with making room in the balance sheet account for instances when a client is unable to redeem their debt. Also known as Allowance for Bad Debts, it makes provision for Bad Debts as a contra asset account (i.e., an asset account with a
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Depletion of Fixed Asset
What is Depreciation of Fixed Assets? Depreciation is the systematic reduction in the recorded cost of a fixed asset. Examples of fixed assets that can be depreciated are buildings, furniture, leasehold improvements, and office equipment. The only exception is land, which is not depreciated (since land is not depleted over time, with the exception of
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Preparation of Bank Reconciliation when there is Bank Overdraft
Introduction Bank Reconciliation statement is prepared by the accountant when the cash book bank statement doesn’t match with the Pass Book. This is done with the intention of knowing the cause of the difference. Usually all firms open current Bank Account as there are so many transaction to record in the bank column of the
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Land Reclamation
Meaning of Land Reclamation Land reclamation, usually known as reclamation, and also known as land fill (not to be confused with a landfill), is the process of creating new land from ocean, riverbeds, or lake beds. The land reclaimed is known as reclamation ground or land fill. Land reclamation refers to the process of repairing