Concept Of Culturing Culturing simply involves the techniques of growing micro-organisms in special media in the laboratory. It involves the making of sterile medium, inoculating, incubating and examining micro-organisms. By this means, micro-organism characteristics such as colour, pattern of growth and appearance can be seen. Culture of micro-organisms can be grown from water, air,
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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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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 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 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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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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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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It is important to remember to do the following when making geometrical constructions- 1. Use a hard pencil with a sharp point. This gives thin lines which are more accurate. 2. Check that your ruler has good straight edge. A damaged ruler is useless for construction work. 3. Check that your compasses are not too
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Introduction to Tangent of an Angle The tangent is one of the three basic trigonometric functions, the other two being sine and cosine. These functions are essential to the study of triangles and relate the angles of the triangle to its sides. The simplest definition of the tangent uses the ratios of the sides of
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Introduction to Shorthand Principles There are 24 consonants, each consonant representing one single sound. In English language there are so many words which have compound consonants sounds (having more than one consonantal sound). To write these compound consonants, additional consonant strokes have not been provided in Pitman’s shorthand. Some of the existing consonants have been
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