{"id":1934,"date":"2021-08-22T15:15:45","date_gmt":"2021-08-22T15:15:45","guid":{"rendered":"https:\/\/www.ucidream.com\/?page_id=1934"},"modified":"2024-08-10T08:24:50","modified_gmt":"2024-08-10T08:24:50","slug":"uci-study","status":"publish","type":"page","link":"https:\/\/www.ucidream.com\/?page_id=1934","title":{"rendered":"UCI Study"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"1934\" class=\"elementor elementor-1934\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-cea9eaf elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"cea9eaf\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2678f3e\" data-id=\"2678f3e\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-143c8df elementor-tabs-view-horizontal elementor-widget elementor-widget-tabs\" data-id=\"143c8df\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"tabs.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-tabs\">\n\t\t\t<div class=\"elementor-tabs-wrapper\" role=\"tablist\" >\n\t\t\t\t\t\t\t\t\t<div id=\"elementor-tab-title-2121\" class=\"elementor-tab-title elementor-tab-desktop-title\" aria-selected=\"true\" data-tab=\"1\" role=\"tab\" tabindex=\"0\" aria-controls=\"elementor-tab-content-2121\" aria-expanded=\"false\">Accounting<\/div>\n\t\t\t\t\t\t\t\t\t<div id=\"elementor-tab-title-2122\" class=\"elementor-tab-title elementor-tab-desktop-title\" aria-selected=\"false\" data-tab=\"2\" role=\"tab\" tabindex=\"-1\" aria-controls=\"elementor-tab-content-2122\" aria-expanded=\"false\">TBM<\/div>\n\t\t\t\t\t\t\t\t\t<div id=\"elementor-tab-title-2123\" class=\"elementor-tab-title elementor-tab-desktop-title\" aria-selected=\"false\" data-tab=\"3\" role=\"tab\" tabindex=\"-1\" aria-controls=\"elementor-tab-content-2123\" aria-expanded=\"false\">Manual Accounting<\/div>\n\t\t\t\t\t\t\t\t\t<div id=\"elementor-tab-title-2124\" class=\"elementor-tab-title elementor-tab-desktop-title\" aria-selected=\"false\" data-tab=\"4\" role=\"tab\" tabindex=\"-1\" aria-controls=\"elementor-tab-content-2124\" aria-expanded=\"false\">Transactions<\/div>\n\t\t\t\t\t\t\t\t\t<div id=\"elementor-tab-title-2125\" class=\"elementor-tab-title elementor-tab-desktop-title\" aria-selected=\"false\" data-tab=\"5\" role=\"tab\" tabindex=\"-1\" aria-controls=\"elementor-tab-content-2125\" aria-expanded=\"false\">Company Management<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t<div class=\"elementor-tabs-content-wrapper\" role=\"tablist\" aria-orientation=\"vertical\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-tab-title elementor-tab-mobile-title\" aria-selected=\"true\" data-tab=\"1\" role=\"tab\" tabindex=\"0\" aria-controls=\"elementor-tab-content-2121\" aria-expanded=\"false\">Accounting<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-2121\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"tabpanel\" aria-labelledby=\"elementor-tab-title-2121\" tabindex=\"0\" hidden=\"false\"><h2>A<span style=\"color: #993300;\">ccounting<\/span> N<span style=\"color: #808000;\">otes<\/span> F<span style=\"color: #ff6600;\">or<\/span> S<span style=\"color: #993300;\">tudents<\/span><\/h2><\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-tab-title elementor-tab-mobile-title\" aria-selected=\"false\" data-tab=\"2\" role=\"tab\" tabindex=\"-1\" aria-controls=\"elementor-tab-content-2122\" aria-expanded=\"false\">TBM<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-2122\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"tabpanel\" aria-labelledby=\"elementor-tab-title-2122\" tabindex=\"0\" hidden=\"hidden\"><p style=\"margin-bottom:0in;margin-bottom:.0001pt;line-height:\nnormal\"><b><span style=\"font-size:14.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\ncolor:#843C0C;mso-themecolor:accent2;mso-themeshade:128;mso-style-textfill-fill-color:\n#843C0C;mso-style-textfill-fill-themecolor:accent2;mso-style-textfill-fill-alpha:\n100.0%;mso-style-textfill-fill-colortransforms:lumm=50000\">Course Name&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&#8211;\n&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;C-PAC (Computerize-Professional\nAccounting Course)<o:p><\/o:p><\/span><\/b><\/p><p style=\"margin-bottom:0in;margin-bottom:.0001pt;line-height:\nnormal\"><b><span style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\ncolor:#1F4E79;mso-themecolor:accent5;mso-themeshade:128;mso-style-textfill-fill-color:\n#1F4E79;mso-style-textfill-fill-themecolor:accent5;mso-style-textfill-fill-alpha:\n100.0%;mso-style-textfill-fill-colortransforms:lumm=50000\">Course Duration&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &#8211;\n&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 1 Year\u2019s and 6 months\u2019&nbsp; <o:p><\/o:p><\/span><\/b><\/p><p style=\"margin-bottom:0in;margin-bottom:.0001pt;line-height:\nnormal\"><b><span style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\ncolor:#203864;mso-themecolor:accent1;mso-themeshade:128;mso-style-textfill-fill-color:\n#203864;mso-style-textfill-fill-themecolor:accent1;mso-style-textfill-fill-alpha:\n100.0%;mso-style-textfill-fill-colortransforms:lumm=50000\">Course Semesters&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&#8211;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; These are three Semesters-<o:p><\/o:p><\/span><\/b><\/p><p style=\"margin:0in;margin-bottom:.0001pt;\nmso-add-space:auto;text-indent:.5in;line-height:normal\"><b><span style=\"font-family:&quot;Century Gothic&quot;,sans-serif\">First Semester &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&#8211;<\/span><\/b><span style=\"font-family:&quot;Century Gothic&quot;,sans-serif\"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Computer Basic, Word-Processing, Spreadsheet, Internet<o:p><\/o:p><\/span><\/p><p style=\"margin:0in;margin-bottom:.0001pt;\nmso-add-space:auto;text-indent:.5in;line-height:normal\"><b><span style=\"font-family:&quot;Century Gothic&quot;,sans-serif\">Second Semester&nbsp;&#8211;<\/span><\/b><span style=\"font-family:&quot;Century Gothic&quot;,sans-serif\">\n&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Manual Accounting<o:p><\/o:p><\/span><\/p><p style=\"margin:0in;margin-bottom:.0001pt;\nmso-add-space:auto;text-indent:.5in;line-height:normal\"><b><span style=\"font-family:&quot;Century Gothic&quot;,sans-serif\">Third Semester&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&#8211;<\/span><\/b><span style=\"font-family:\n&quot;Century Gothic&quot;,sans-serif\"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Computerize\nAccounting<o:p><\/o:p><\/span><\/p><p style=\"margin-bottom:0in;margin-bottom:.0001pt;line-height:\nnormal;tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt;\nbackground:#F8F9FA\"><b><span style=\"font-size:14.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\ncolor:#002060\">Whose and why are needed this Course?<o:p><\/o:p><\/span><\/b><\/p><p style=\"margin-top:0in;margin-right:0in;margin-bottom:0in;\nmargin-left:.5in;margin-bottom:.0001pt;line-height:normal\"><span style=\"font-family:&quot;Century Gothic&quot;,sans-serif\">This course is preferred for\nmaximum people their business management. It courses dynamically adapts to the\nway you operate your business and helps you simplify your business operations.<o:p><\/o:p><\/span><\/p><p style=\"margin-top:0in;margin-right:0in;margin-bottom:0in;\nmargin-left:.5in;margin-bottom:.0001pt;line-height:normal\"><span style=\"font-family:&quot;Century Gothic&quot;,sans-serif\">This course provides you with\nexceptional capabilities that will simplify the way you manage all critical\naspects of your business, including accounting, sales and purchase, inventory,\nmanufacturing, taxation, payroll, MIS reporting, and much more.<o:p><\/o:p><\/span><\/p><p style=\"margin-bottom:0in;margin-bottom:.0001pt;text-indent:\n.5in;line-height:normal\"><b><span style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\ncolor:#002060\">Feature the study material in the course-<o:p><\/o:p><\/span><\/b><\/p><p style=\"margin-top:0in;margin-right:0in;margin-bottom:0in;\nmargin-left:1.0in;margin-bottom:.0001pt;line-height:normal\"><b><span style=\"font-family:&quot;Century Gothic&quot;,sans-serif;color:#2F5597;mso-themecolor:\naccent1;mso-themeshade:191;mso-style-textfill-fill-color:#2F5597;mso-style-textfill-fill-themecolor:\naccent1;mso-style-textfill-fill-alpha:100.0%;mso-style-textfill-fill-colortransforms:\nlumm=75000\">Accounts<o:p><\/o:p><\/span><\/b><\/p><p style=\"margin-top:0in;margin-right:0in;margin-bottom:0in;\nmargin-left:1.5in;margin-bottom:.0001pt;line-height:normal\"><span style=\"font-family:&quot;Century Gothic&quot;,sans-serif\">Book-keeping, Bill-wise\ndetails, Cost Centre tracking, Payables and receivables, Bank Reconciliation,\nBalance Sheet and P&amp;L<o:p><\/o:p><\/span><\/p><p style=\"margin-top:0in;margin-right:0in;margin-bottom:0in;\nmargin-left:1.0in;margin-bottom:.0001pt;line-height:normal\"><b><span style=\"font-family:&quot;Century Gothic&quot;,sans-serif;color:#2F5597;mso-themecolor:\naccent1;mso-themeshade:191;mso-style-textfill-fill-color:#2F5597;mso-style-textfill-fill-themecolor:\naccent1;mso-style-textfill-fill-alpha:100.0%;mso-style-textfill-fill-colortransforms:\nlumm=75000\">Taxation<o:p><\/o:p><\/span><\/b><\/p><p style=\"margin-top:0in;margin-right:0in;margin-bottom:0in;\nmargin-left:1.5in;margin-bottom:.0001pt;line-height:normal\"><span style=\"font-family:&quot;Century Gothic&quot;,sans-serif\">India &#8211; GST, TDS\/TCS, CST etc.<o:p><\/o:p><\/span><\/p><p style=\"margin-top:0in;margin-right:0in;margin-bottom:0in;\nmargin-left:1.0in;margin-bottom:.0001pt;line-height:normal\"><b><span style=\"font-family:&quot;Century Gothic&quot;,sans-serif;color:#2F5597;mso-themecolor:\naccent1;mso-themeshade:191;mso-style-textfill-fill-color:#2F5597;mso-style-textfill-fill-themecolor:\naccent1;mso-style-textfill-fill-alpha:100.0%;mso-style-textfill-fill-colortransforms:\nlumm=75000\">Banking<\/span><\/b><span style=\"font-family:&quot;Century Gothic&quot;,sans-serif\">\n<o:p><\/o:p><\/span><\/p><p style=\"margin-top:0in;margin-right:0in;margin-bottom:0in;\nmargin-left:1.5in;margin-bottom:.0001pt;line-height:normal\"><span style=\"font-family:&quot;Century Gothic&quot;,sans-serif\">e-Payments, e-Payments Report,\nCost Centre, Reconciliation, Cheque management, Payment advice<o:p><\/o:p><\/span><\/p><p style=\"margin-top:0in;margin-right:0in;margin-bottom:0in;\nmargin-left:1.0in;margin-bottom:.0001pt;line-height:normal\"><b><span style=\"font-family:&quot;Century Gothic&quot;,sans-serif;color:#2F5597;mso-themecolor:\naccent1;mso-themeshade:191;mso-style-textfill-fill-color:#2F5597;mso-style-textfill-fill-themecolor:\naccent1;mso-style-textfill-fill-alpha:100.0%;mso-style-textfill-fill-colortransforms:\nlumm=75000\">Sales Management<o:p><\/o:p><\/span><\/b><\/p><p style=\"margin-top:0in;margin-right:0in;margin-bottom:0in;\nmargin-left:1.5in;margin-bottom:.0001pt;line-height:normal\"><span style=\"font-family:&quot;Century Gothic&quot;,sans-serif\">Sales order, Stock groups,\nStock query, Profit and loss, Price, Discounts, and Credit notes, Sales\nregister<o:p><\/o:p><\/span><\/p><p style=\"margin-top:0in;margin-right:0in;margin-bottom:0in;\nmargin-left:1.0in;margin-bottom:.0001pt;line-height:normal\"><b><span style=\"font-family:&quot;Century Gothic&quot;,sans-serif;color:#2F5597;mso-themecolor:\naccent1;mso-themeshade:191;mso-style-textfill-fill-color:#2F5597;mso-style-textfill-fill-themecolor:\naccent1;mso-style-textfill-fill-alpha:100.0%;mso-style-textfill-fill-colortransforms:\nlumm=75000\">Purchase Management<o:p><\/o:p><\/span><\/b><\/p><p style=\"margin-top:0in;margin-right:0in;margin-bottom:0in;\nmargin-left:1.5in;margin-bottom:.0001pt;line-height:normal\"><span style=\"font-family:&quot;Century Gothic&quot;,sans-serif\">Purchase order, Item details,\nCost, Expense and debit notes, Purchase register<o:p><\/o:p><\/span><\/p><p style=\"margin-top:0in;margin-right:0in;margin-bottom:0in;\nmargin-left:1.0in;margin-bottom:.0001pt;line-height:normal\"><b><span style=\"font-family:&quot;Century Gothic&quot;,sans-serif;color:#2F5597;mso-themecolor:\naccent1;mso-themeshade:191;mso-style-textfill-fill-color:#2F5597;mso-style-textfill-fill-themecolor:\naccent1;mso-style-textfill-fill-alpha:100.0%;mso-style-textfill-fill-colortransforms:\nlumm=75000\">Payroll Management<\/span><\/b><span style=\"font-family:&quot;Century Gothic&quot;,sans-serif\">\n&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <o:p><\/o:p><\/span><\/p><p style=\"margin-top:0in;margin-right:0in;margin-bottom:0in;\nmargin-left:1.5in;margin-bottom:.0001pt;line-height:normal\"><span style=\"font-family:&quot;Century Gothic&quot;,sans-serif\">Salary and payslip, Employee\nprofile management, Payroll reports, PF\/ESI calculations, Batch payments,\nPayment disbursal advice<o:p><\/o:p><\/span><\/p><p style=\"margin-top:0in;margin-right:0in;margin-bottom:0in;\nmargin-left:1.0in;margin-bottom:.0001pt;line-height:normal\"><b><span style=\"font-family:&quot;Century Gothic&quot;,sans-serif;color:#2F5597;mso-themecolor:\naccent1;mso-themeshade:191;mso-style-textfill-fill-color:#2F5597;mso-style-textfill-fill-themecolor:\naccent1;mso-style-textfill-fill-alpha:100.0%;mso-style-textfill-fill-colortransforms:\nlumm=75000\">Manufacturing and Job work<o:p><\/o:p><\/span><\/b><\/p><p style=\"margin-top:0in;margin-right:0in;margin-bottom:0in;\nmargin-left:1.5in;margin-bottom:.0001pt;line-height:normal\"><span style=\"font-family:&quot;Century Gothic&quot;,sans-serif\">Raw materials, Finished goods,\nWIP products, Multi-Bill of Material, Warehouse, Godown, Manufacturing journal&nbsp; <o:p><\/o:p><\/span><\/p><p style=\"margin-top:0in;margin-right:0in;margin-bottom:0in;\nmargin-left:1.0in;margin-bottom:.0001pt;line-height:normal\"><b><span style=\"font-family:&quot;Century Gothic&quot;,sans-serif;color:#2F5597;mso-themecolor:\naccent1;mso-themeshade:191;mso-style-textfill-fill-color:#2F5597;mso-style-textfill-fill-themecolor:\naccent1;mso-style-textfill-fill-alpha:100.0%;mso-style-textfill-fill-colortransforms:\nlumm=75000\">Inventory<o:p><\/o:p><\/span><\/b><\/p><p style=\"margin-top:0in;margin-right:0in;margin-bottom:0in;\nmargin-left:1.5in;margin-bottom:.0001pt;line-height:normal\"><span style=\"font-family:&quot;Century Gothic&quot;,sans-serif\">Batch processing, Units of\nmeasure, Inventory classification, Bill of materials&nbsp;<\/span><span style=\"font-family: &quot;Century Gothic&quot;, sans-serif; color: var( --e-global-color-text ); font-weight: var( --e-global-typography-text-font-weight );\">Internet E-mails and knowledge\nbase, Licence and user management, Jobs and recruitments, SMS notification and\nNatural Language support<\/span><\/p><p style=\"margin-top:0in;margin-right:0in;margin-bottom:0in;\nmargin-left:1.0in;margin-bottom:.0001pt;line-height:normal\"><b><span style=\"font-family:&quot;Century Gothic&quot;,sans-serif;color:#2F5597;mso-themecolor:\naccent1;mso-themeshade:191;mso-style-textfill-fill-color:#2F5597;mso-style-textfill-fill-themecolor:\naccent1;mso-style-textfill-fill-alpha:100.0%;mso-style-textfill-fill-colortransforms:\nlumm=75000\">Data Exchange<o:p><\/o:p><\/span><\/b><\/p><p style=\"margin-top:0in;margin-right:0in;margin-bottom:0in;\nmargin-left:1.5in;margin-bottom:.0001pt;line-height:normal\"><span style=\"font-family:&quot;Century Gothic&quot;,sans-serif\">Data synchronization, Multiple\nformat for reports, XML compatibility, Tally ODBC<o:p><\/o:p><\/span><\/p><p style=\"margin-top:0in;margin-right:0in;margin-bottom:0in;\nmargin-left:1.0in;margin-bottom:.0001pt;line-height:normal\"><b><span style=\"font-family:&quot;Century Gothic&quot;,sans-serif;color:#2F5597;mso-themecolor:\naccent1;mso-themeshade:191;mso-style-textfill-fill-color:#2F5597;mso-style-textfill-fill-themecolor:\naccent1;mso-style-textfill-fill-alpha:100.0%;mso-style-textfill-fill-colortransforms:\nlumm=75000\">Data Security<o:p><\/o:p><\/span><\/b><\/p><p style=\"margin-top:0in;margin-right:0in;margin-bottom:0in;\nmargin-left:1.5in;margin-bottom:.0001pt;line-height:normal\"><span style=\"font-family:&quot;Century Gothic&quot;,sans-serif\">Secure connectivity, Secure\ntransmission, Secure storage, Secure application access, Vault<o:p><\/o:p><\/span><\/p><p style=\"margin-top:0in;margin-right:0in;margin-bottom:0in;\nmargin-left:1.0in;margin-bottom:.0001pt;line-height:normal\"><b><span style=\"font-family:&quot;Century Gothic&quot;,sans-serif;color:#2F5597;mso-themecolor:\naccent1;mso-themeshade:191;mso-style-textfill-fill-color:#2F5597;mso-style-textfill-fill-themecolor:\naccent1;mso-style-textfill-fill-alpha:100.0%;mso-style-textfill-fill-colortransforms:\nlumm=75000\">Miscellaneous<\/span><\/b><\/p><p style=\"margin-top:0in;margin-right:0in;margin-bottom:0in;\nmargin-left:1.0in;margin-bottom:.0001pt;line-height:normal\"><span style=\"font-family: &quot;Century Gothic&quot;, sans-serif; color: var( --e-global-color-text ); font-weight: var( --e-global-typography-text-font-weight );\">&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; Multi-Currency support, Data\nMigration, Logo printing, Splitting and merging of company, Auto-&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;voucher\nnumbering<\/span><\/p><\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-tab-title elementor-tab-mobile-title\" aria-selected=\"false\" data-tab=\"3\" role=\"tab\" tabindex=\"-1\" aria-controls=\"elementor-tab-content-2123\" aria-expanded=\"false\">Manual Accounting<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-2123\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"tabpanel\" aria-labelledby=\"elementor-tab-title-2123\" tabindex=\"0\" hidden=\"hidden\"><div class=\"WordSection1\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-outline-level: 1;\"><b><span style=\"font-size: 36.0pt; font-family: 'Century Gothic',sans-serif;\">Part-1<\/span><\/b><\/p>\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; text-align: center; line-height: normal; mso-outline-level: 1;\" align=\"center\"><b><span style=\"font-size: 20.0pt; font-family: 'Century Gothic',sans-serif;\">T<\/span><\/b><span style=\"font-family: 'Century Gothic',sans-serif;\">he<\/span><b><span style=\"font-size: 20.0pt; font-family: 'Century Gothic',sans-serif;\"> B<\/span><\/b><span style=\"font-family: 'Century Gothic',sans-serif;\">usiness <\/span><b><span style=\"font-size: 20.0pt; font-family: 'Century Gothic',sans-serif;\">M<\/span><\/b><span style=\"font-family: 'Century Gothic',sans-serif;\">anagement<\/span><b><\/b><\/p>\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-outline-level: 1;\"><b><span style=\"font-size: 20.0pt; font-family: 'Century Gothic',sans-serif;\">Introduction<br><\/span><\/b><\/p>\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"><span style=\"font-family: 'Century Gothic',sans-serif;\">In all activities&nbsp;(whether business activities or non-business activities) and in all&nbsp;organizations (whether business organizations like a manufacturing entity or&nbsp;trading entity or non-business organizations like schools, colleges, hospitals,<br>libraries, clubs, temples, political parties) which require money and other&nbsp;economic resources, accounting is required to account for these resources. In&nbsp;other words, wherever money is involved, accounting is required to account for<br>it. Accounting is often called the language of business. The basic function of&nbsp;any language is to serve as a means of communication. Accounting also serves&nbsp;this function.<\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-outline-level: 2;\"><b><span style=\"font-size: 16.0pt; font-family: 'Century Gothic',sans-serif;\">Book-&nbsp;Keeping<\/span><\/b><\/p>\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-outline-level: 3;\"><b><span style=\"font-size: 14.0pt; font-family: 'Century Gothic',sans-serif;\">Meaning<\/span><\/b><\/p>\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"><span style=\"font-family: 'Century Gothic',sans-serif;\">Book- keeping&nbsp;includes recording of journal, posting in ledgers and balancing of accounts.&nbsp;All the records before the preparation of trail balance is the whole subject&nbsp;matter of book- keeping. Thus, book- keeping many be defined as the science and&nbsp;art of recording transactions in money or money\u2019s worth so accurately and&nbsp;systematically, in a certain set of books, regularly that the true state of&nbsp;businessman\u2019s affairs can be correctly ascertained. Here it is important to&nbsp;note that only those transactions related to business are recorded which can be<br>expressed in terms of money.<\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-outline-level: 3;\"><b><span style=\"font-size: 14.0pt; font-family: 'Century Gothic',sans-serif;\">Objectives<br>Of Book- Keeping <\/span><\/b><\/p>\n<p class=\"MsoListParagraphCxSpFirst\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l10 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">1.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span style=\"font-family: 'Century Gothic',sans-serif;\">Book- keeping provides a&nbsp;permanent record of each transactions. <\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l10 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">2.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span style=\"font-family: 'Century Gothic',sans-serif;\">Soundness of a firm can be&nbsp;assessed from the records of assets and abilities on a particular date. <\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l10 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">3.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span style=\"font-family: 'Century Gothic',sans-serif;\">Entries related to incomes and&nbsp;expenditures of a concern facilitate to know the profit and loss for a given&nbsp;period. <\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l10 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">4.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span style=\"font-family: 'Century Gothic',sans-serif;\">It enables to prepare a list of&nbsp;customers and suppliers to ascertain the amount to be received or paid. <\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l10 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">5.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span style=\"font-family: 'Century Gothic',sans-serif;\">It is a method gives&nbsp;opportunities to review the business policies in the light of the past records.<br><\/span><\/p>\n<p class=\"MsoListParagraphCxSpLast\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l10 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">6.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span style=\"font-family: 'Century Gothic',sans-serif;\">Amendment of business laws,&nbsp;provision of licenses, assessment of taxes etc., are based on records. <\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-outline-level: 2;\"><b><span style=\"font-size: 16.0pt; font-family: 'Century Gothic',sans-serif;\">Accounting&nbsp;<\/span><\/b><\/p>\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-outline-level: 3;\"><b><span style=\"font-size: 14.0pt; font-family: 'Century Gothic',sans-serif;\">Meaning&nbsp;Of Accounting<\/span><\/b><\/p>\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"><span style=\"font-family: 'Century Gothic',sans-serif;\">Accounting, as an&nbsp;information system is the process of identifying, measuring and communicating&nbsp;the economic information of an organization to its users who need the&nbsp;information for decision making. It identifies transactions and events of a&nbsp;specific entity. A transaction is an exchange in which each participant&nbsp;receives or sacrifices value (e.g. purchase of raw material). An event (whether&nbsp;internal or external) is a happening of consequence to an entity (e.g. use of&nbsp;raw material for production). An entity means an economic unit that performs&nbsp;economic activities.<\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-outline-level: 3;\"><b><span style=\"font-size: 14.0pt; font-family: 'Century Gothic',sans-serif;\">Objective&nbsp;Of Accounting<\/span><\/b><\/p>\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"><span style=\"font-family: 'Century Gothic',sans-serif;\">Objective of&nbsp;accounting may differ from business to business depending upon their specific&nbsp;requirements. However, the following are the general objectives of accounting.&nbsp;<\/span><\/p>\n<p class=\"MsoListParagraphCxSpFirst\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l9 level1 lfo2;\"><!-- [if !supportLists]--><span style=\"font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\"><b>1.<\/b><span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\"><b>&nbsp;<\/b>&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span style=\"font-family: 'Century Gothic',sans-serif;\"><b>To keeping systematic record:&nbsp;<\/b>It is very difficult to remember all the business transactions that take place.<br>Accounting serves this purpose of record keeping by promptly recording all the&nbsp;business transactions in the books of account.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l9 level1 lfo2;\"><!-- [if !supportLists]--><span style=\"font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\"><b>2<\/b>.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span style=\"font-family: 'Century Gothic',sans-serif;\"><b>To ascertain the results of the&nbsp;operation:&nbsp;<\/b> Accounting helps&nbsp;&nbsp; in&nbsp;scertaining result i.e., profit earned or loss suffered in business during a&nbsp;particular period. For this purpose, a business entity prepares either a&nbsp;Trading and Profit and Loss account or an Income and Expenditure account which&nbsp;shows the profit or loss of the business by matching the items of revenue and&nbsp;expenditure of the same period.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l9 level1 lfo2;\"><!-- [if !supportLists]--><b><span style=\"font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">3.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><\/b><span style=\"font-family: 'Century Gothic',sans-serif;\"><b>To ascertain the financial&nbsp;position of the business:<\/b> In addition to profit, a businessman must know his&nbsp;financial position i.e., availability of cash, position of assets and&nbsp;liabilities etc. This helps the businessman to know his financial strength.&nbsp;Financial statements are barometers of health of a business entity. <\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l9 level1 lfo2;\"><!-- [if !supportLists]--><b><span style=\"font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">4.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><\/b><span style=\"font-family: 'Century Gothic',sans-serif;\"><b>To portray the liquidity&nbsp;position:<\/b> Financial reporting should provide information about how an&nbsp;enterprise obtains and spends cash, about its borrowing and repayment of&nbsp;borrowing, about its capital transactions, cash dividends and other&nbsp;distributions of resources by the enterprise to owners and about other factors<br>that may affect an enterprise\u2019s liquidity and solvency. <\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l9 level1 lfo2;\"><!-- [if !supportLists]--><b><span style=\"font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">5.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><\/b><span style=\"font-family: 'Century Gothic',sans-serif;\"><b>To protect business properties:&nbsp;<\/b>Accounting provides upto date information about the various assets that the&nbsp;firm possesses and the liabilities the firm owes, so that nobody can claim a&nbsp;payment which is not due to him. <\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l9 level1 lfo2;\"><!-- [if !supportLists]--><span style=\"font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">6.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span style=\"font-family: 'Century Gothic',sans-serif;\"><b>To facilitate rational decision&nbsp;\u2013 making:<\/b> Accounting records and<\/span><span style=\"text-indent: -0.25in; font-family: 'Century Gothic', sans-serif;\"><span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;<\/span><\/span><span style=\"text-indent: -0.25in; font-family: 'Century Gothic', sans-serif;\">financial statements provide<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l9 level1 lfo2;\"><span style=\"font-family: 'Century Gothic',sans-serif;\">&nbsp; &nbsp; &nbsp; financial information which help the business in making rational decisions&nbsp;about the steps to be taken in respect of various aspects of business.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpLast\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l9 level1 lfo2;\"><b><span style=\"font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">7.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><\/b><span style=\"font-family: 'Century Gothic',sans-serif;\"><b>To satisfy the requirements of&nbsp;law:<\/b> Entities such as companies, societies, public trusts are compulsorily&nbsp;required to maintain accounts as per the law governing their operations such as&nbsp;the Companies Act, Societies Act, and Public Trust Act etc. Maintenance of&nbsp;accounts is also compulsory under the Sales Tax Act and Income Tax Act. <\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-outline-level: 3;\"><b><span style=\"font-size: 14.0pt; font-family: 'Century Gothic',sans-serif;\">Importance&nbsp;Of Accounting <\/span><\/b><\/p>\n<p class=\"MsoListParagraphCxSpFirst\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l0 level1 lfo3;\"><!-- [if !supportLists]--><b><span style=\"font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">1.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><\/b><span style=\"font-family: 'Century Gothic',sans-serif;\"><b>Owners: <\/b>The owners provide&nbsp;funds or capital for the organization. They possess curiosity in knowing&nbsp;whether the business is being conducted on sound lines or not and whether the&nbsp;capital is being employed properly or not. Owners, being businessmen, always&nbsp;keep an eye on the returns from the investment. Comparing the accounts of<br>various years helps in getting good pieces of information. <\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l0 level1 lfo3;\"><!-- [if !supportLists]--><b><span style=\"font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">2.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><\/b><span style=\"font-family: 'Century Gothic',sans-serif;\"><b>Management:<\/b> The management of&nbsp;the business is greatly interested in knowing the position of the firm. The&nbsp;accounts are the basis, the management can study the merits and demerits of the&nbsp;business activity. Thus, the management is interested in financial accounting&nbsp;to find whether the business carried on is profitable or not. The financial&nbsp;accounting is the \u201ceyes and ears of management and facilitates in drawing&nbsp;future course of action, further expansion etc.\u201d <\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l0 level1 lfo3;\"><!-- [if !supportLists]--><b><span style=\"font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">3.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><\/b><span style=\"font-family: 'Century Gothic',sans-serif;\"><b>Creditors:<\/b> Creditors are the&nbsp;persons who supply goods on credit, or bankers or lenders of money. It is usual&nbsp;that these groups are interested to know the financial soundness before&nbsp;granting credit. The progress and prosperity of the firm, two which credits are&nbsp;extended, are largely watched by creditors from the point of view of security&nbsp;and further credit. Profit and Loss Account and Balance Sheet are nerve centres&nbsp;to know the soundness of the firm.&nbsp;<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l0 level1 lfo3;\"><!-- [if !supportLists]--><b><span style=\"font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">4.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><\/b><span style=\"font-family: 'Century Gothic',sans-serif;\"><b>Employees:<\/b> Payment of bonus&nbsp;depends upon the size of profit earned by the firm. The more important point is&nbsp;that the workers expect regular income for the bread. The demand for wage rise,&nbsp;bonus, better working conditions etc. depend upon the profitability of the firm&nbsp;and in turn depends upon financial position. For these reasons, this group is<br>interested in accounting. <\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l0 level1 lfo3;\"><!-- [if !supportLists]--><b><span style=\"font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">5.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><\/b><span style=\"font-family: 'Century Gothic',sans-serif;\"><b>Investors:<\/b> The prospective&nbsp;investors, who want to invest their money in a firm, of course wish to see the&nbsp;progress and prosperity of the firm, before investing their amount, by going&nbsp;through the financial statements of the firm. This is to safeguard the&nbsp;investment. For this, this group is eager to go through the accounting which&nbsp;enables them to know the safety of investment. <\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l0 level1 lfo3;\"><!-- [if !supportLists]--><b><span style=\"font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">6.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><\/b><span style=\"font-family: 'Century Gothic',sans-serif;\"><b>Government:<\/b> Government keeps a&nbsp;close watch on the firms which yield good amount of profits. The state and&nbsp;central Governments are interested in the financial statements to know the&nbsp;earnings for the purpose of taxation. To compile national accounting is&nbsp;essential.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l0 level1 lfo3;\"><!-- [if !supportLists]--><b><span style=\"font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">7.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><\/b><span style=\"font-family: 'Century Gothic',sans-serif;\"><b>Consumers:<\/b> These groups are&nbsp;interested in getting the goods at reduced price. Therefore, they wish to know<br>the establishment of a proper accounting control, which in turn will reduce to&nbsp;cost of production, in turn less price to be paid by the consumers. Researchers&nbsp;are also interested in accounting for interpretation.&nbsp;<\/span><\/p>\n<p class=\"MsoListParagraphCxSpLast\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l0 level1 lfo3;\"><!-- [if !supportLists]--><b><span style=\"font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">8.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><\/b><span style=\"font-family: 'Century Gothic',sans-serif;\"><b>Research Scholars: <\/b>Accounting&nbsp;information, being a mirror of the financial performance of a business&nbsp;organization, is of immense value to the research scholar who wants to make a&nbsp;study into the financial operations of a particular firm. To make a study into&nbsp;the financial operations of a particular firm, the research scholar needs&nbsp;detailed accounting information relating to purchases, sales, expenses, cost of&nbsp;materials used, current assets, current liabilities, fixed assets, long-term&nbsp;liabilities and share-holders funds which is available in the accounting record<br>maintained by the firm.<\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-outline-level: 3;\"><b><span style=\"font-size: 14.0pt; font-family: 'Century Gothic',sans-serif;\">Functions&nbsp;Of Accounting <\/span><\/b><\/p>\n<p class=\"MsoListParagraphCxSpFirst\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l16 level1 lfo4;\"><!-- [if !supportLists]--><b><span style=\"font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">1.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><\/b><span style=\"font-family: 'Century Gothic',sans-serif;\"><b>Record Keeping Function:<\/b> The&nbsp;primary function of accounting relates to recording, classification and summary&nbsp;of financial transactions-journalisation, posting, and preparation of final&nbsp;statements. These facilitate to know operating results and financial positions.&nbsp;The purpose of this function is to report regularly to the interested parties&nbsp;by means of financial statements. Thus accounting performs historical function&nbsp;i.e., attention on the past performance of a business; and this facilitates&nbsp;decision making programme for future activities.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l16 level1 lfo4;\"><!-- [if !supportLists]--><b><span style=\"font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">2.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><\/b><span style=\"font-family: 'Century Gothic',sans-serif;\"><b>Managerial Function:<\/b> Decision&nbsp;making programme is greatly assisted by accounting. The managerial function and<br>decision making programmes, without accounting, may mislead. The day-to-day&nbsp;operations are compared with some pre-determined standard. The variations of&nbsp;actual operations with pre-determined standards and their analysis is possible&nbsp;only with the help of accounting.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l16 level1 lfo4;\"><!-- [if !supportLists]--><b><span style=\"font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">3.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><\/b><span style=\"font-family: 'Century Gothic',sans-serif;\"><b>Legal Requirement function:&nbsp;<\/b>Auditing is compulsory in ca s e o f registered firms. Auditing is not possible&nbsp;without accounting. Thus accounting becomes compulsory to comply with legal&nbsp;requirements. Accounting is a base and with its help various returns,&nbsp;documents, statements etc., are prepared.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpLast\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l16 level1 lfo4;\"><!-- [if !supportLists]--><b><span style=\"font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">4.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><\/b><span style=\"font-family: 'Century Gothic',sans-serif;\"><b>Language of Business:&nbsp;<\/b>Accounting is the language of business. Various transactions are communicated&nbsp;through accounting. There are many parties-owners, creditors, government,&nbsp;employees etc., who are interested in knowing the results of the firm and this&nbsp;can be communicated only through accounting. The accounting shows a real and&nbsp;true position of the firm or the business.<\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-outline-level: 3;\"><b><span style=\"font-size: 14.0pt; font-family: 'Century Gothic',sans-serif;\">Advantages&nbsp;Of Accounting <\/span><\/b><\/p>\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; text-indent: .5in; line-height: normal;\"><span style=\"font-family: 'Century Gothic',sans-serif;\">The&nbsp;following are the advantages of accounting to a business: <\/span><\/p>\n<p class=\"MsoListParagraphCxSpFirst\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l17 level1 lfo5;\"><!-- [if !supportLists]--><span style=\"font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">1.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span style=\"font-family: 'Century Gothic',sans-serif;\">It helps in having complete&nbsp;record of business transactions. <\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l17 level1 lfo5;\"><!-- [if !supportLists]--><span style=\"font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">2.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span style=\"font-family: 'Century Gothic',sans-serif;\">It gives information about the&nbsp;profit or loss made by the business at the close of a year and its financial&nbsp;conditions. The basic function of accounting is to supply meaningful&nbsp;information about the financial activities of the business to the owners and the&nbsp;managers. <\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l17 level1 lfo5;\"><!-- [if !supportLists]--><span style=\"font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">3.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span style=\"font-family: 'Century Gothic',sans-serif;\">It provides useful information&nbsp;form making economic decisions.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l17 level1 lfo5;\"><!-- [if !supportLists]--><span style=\"font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">4.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span style=\"font-family: 'Century Gothic',sans-serif;\">It facilitates comparative&nbsp;study of current year\u2019s profit, sales, expenses etc., with those of the&nbsp;previous years. <\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l17 level1 lfo5;\"><!-- [if !supportLists]--><span style=\"font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">5.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span style=\"font-family: 'Century Gothic',sans-serif;\">It supplies information useful&nbsp;in judging the management\u2019s ability to utilise enterprise resources effectively&nbsp;in achieving primary enterprise goals. <\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l17 level1 lfo5;\"><!-- [if !supportLists]--><span style=\"font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">6.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span style=\"font-family: 'Century Gothic',sans-serif;\">It provides users with factual&nbsp;and interpretive information about transactions and other events which are&nbsp;useful for predicting, comparing and evaluation the enterprise\u2019s earning power.<br><\/span><\/p>\n<p class=\"MsoListParagraphCxSpLast\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l17 level1 lfo5;\"><!-- [if !supportLists]--><span style=\"font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">7.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span style=\"font-family: 'Century Gothic',sans-serif;\">It helps in complying with&nbsp;certain legal formalities like filing of income-tax and sales-tax returns. If&nbsp;the accounts are properly maintained, the assessment of taxes is greatly&nbsp;facilitated. <\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-outline-level: 3;\"><b><span style=\"font-size: 14.0pt; font-family: 'Century Gothic',sans-serif;\">Methods&nbsp;Of Accounting <\/span><\/b><\/p>\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; text-indent: .5in; line-height: normal;\"><span style=\"font-family: 'Century Gothic',sans-serif;\">Business&nbsp;transactions are recorded in two different ways. Single Entry and Double Entry <b><i><\/i><\/b><\/span><\/p>\n<p class=\"MsoListParagraphCxSpFirst\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l5 level1 lfo6;\"><!-- [if !supportLists]--><span style=\"font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">1.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><b><i><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Single Entry:<\/span><\/i><\/b> <span style=\"font-family: 'Century Gothic',sans-serif;\">It is incomplete system of&nbsp;recording business transactions. The business organization maintains only cash<br>book and personal accounts of debtors and creditors. So the complete recording&nbsp;of transactions cannot be made and trail balance cannot be prepared.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpLast\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l5 level1 lfo6;\"><!-- [if !supportLists]--><span style=\"font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">2.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><b><i><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Double Entry:<\/span><\/i><\/b> <span style=\"font-family: 'Century Gothic',sans-serif;\">It this system every business&nbsp;transaction is having a two fold effect of benefits giving and benefit&nbsp;receiving aspects. The recording is made on the basis of both these aspects.&nbsp;Double Entry is an accounting system that records the effects of transactions&nbsp;and other events in atleast two accounts with equal debits and credits. <\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-outline-level: 2;\"><b><span style=\"font-size: 16.0pt; font-family: 'Century Gothic',sans-serif;\">Steps&nbsp;Involved In Double Entry System <\/span><\/b><\/p>\n<p class=\"MsoListParagraphCxSpFirst\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l12 level1 lfo7;\"><!-- [if !supportLists]--><b><span style=\"font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">A.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp; <\/span><\/span><!--[endif]--><\/b><span style=\"font-family: 'Century Gothic',sans-serif;\"><b>Preparation of Journal: <\/b>Journal&nbsp;is called the book of original entry. It records the effect of all transactions&nbsp;for the first time. Here the job of recording takes place. <\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l12 level1 lfo7;\"><!-- [if !supportLists]--><b><span style=\"font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">B.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><\/b><span style=\"font-family: 'Century Gothic',sans-serif;\"><b>Preparation of Ledger: <\/b>Ledger&nbsp;is the collection of all accounts used by a business. Here the grouping of&nbsp;accounts is performed. Journal is posted to ledger. <\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l12 level1 lfo7;\"><!-- [if !supportLists]--><b><span style=\"font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">C.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp; <\/span><\/span><!--[endif]--><\/b><span style=\"font-family: 'Century Gothic',sans-serif;\"><b>Trial Balance preparation:<\/b>&nbsp;Summarizing. It is a summary of ledge balances prepared in the form of a list. <\/span><\/p>\n<p class=\"MsoListParagraphCxSpLast\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l12 level1 lfo7;\"><!-- [if !supportLists]--><b><span style=\"font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">D.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp; <\/span><\/span><!--[endif]--><\/b><span style=\"font-family: 'Century Gothic',sans-serif;\"><b>Preparation of Final Account:<\/b>&nbsp;At the end of the accounting period to know the achievements of the<br>organization and its financial state of affairs, the final accounts are&nbsp;prepared.<\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-outline-level: 3;\"><b><span style=\"font-size: 14.0pt; font-family: 'Century Gothic',sans-serif;\">Advantages&nbsp;Of Double Entry System <\/span><\/b><b><\/b><\/p>\n<p class=\"MsoListParagraphCxSpFirst\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l15 level1 lfo8;\"><!-- [if !supportLists]--><span style=\"font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">1<b>.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp; <\/span><\/b><\/span><!--[endif]--><span style=\"font-family: 'Century Gothic',sans-serif;\"><b>Scientific system:<\/b> This system&nbsp;is the only scientific system of recording business transactions in a set of&nbsp;accounting records. It helps to attain the objectives of accounting. <\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l15 level1 lfo8;\"><!-- [if !supportLists]--><b><span style=\"font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">2.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><\/b><span style=\"font-family: 'Century Gothic',sans-serif;\"><b>Complete record of&nbsp;transactions:<\/b> This system maintains a complete record of all business&nbsp;transactions. <\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l15 level1 lfo8;\"><!-- [if !supportLists]--><b><span style=\"font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">3.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><\/b><span style=\"font-family: 'Century Gothic',sans-serif;\"><b>A check on the accuracy of&nbsp;accounts:<\/b> By use of this system the accuracy of accounting book can be&nbsp;established through the device called a Trail balance. <\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l15 level1 lfo8;\"><!-- [if !supportLists]--><b><span style=\"font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">4.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><\/b><span style=\"font-family: 'Century Gothic',sans-serif;\"><b>Ascertainment of profit or&nbsp;loss:<\/b> The profit earned or loss suffered during a period can be ascertained&nbsp;together with details by the preparation of Profit and Loss Account. <\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l15 level1 lfo8;\"><!-- [if !supportLists]--><b><span style=\"font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">5.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><\/b><span style=\"font-family: 'Century Gothic',sans-serif;\"><b>Knowledge of the financial&nbsp;position of the business:<\/b> The financial position of the firm can be ascertained&nbsp;at the end of each period, through the preparation of balance sheet. <\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l15 level1 lfo8;\"><!-- [if !supportLists]--><b><span style=\"font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">6.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><\/b><span style=\"font-family: 'Century Gothic',sans-serif;\"><b>Full details for purposes of&nbsp;control:<\/b> This system permits accounts to be prepared or kept in as much detail&nbsp;as necessary and, therefore, affords significant information for purposes of&nbsp;control etc. <\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l15 level1 lfo8;\"><!-- [if !supportLists]--><b><span style=\"font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">7.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><\/b><span style=\"font-family: 'Century Gothic',sans-serif;\"><b>Comparative study is possible:<\/b>&nbsp;Results of one year may be compared with those of the precious year and reasons&nbsp;for the change may be ascertained. <\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l15 level1 lfo8;\"><!-- [if !supportLists]--><b><span style=\"font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">8.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><\/b><span style=\"font-family: 'Century Gothic',sans-serif;\"><b>Helps management in decision&nbsp;making:<\/b> The management may be also to obtain good information for its work,&nbsp;specially for making decisions. <\/span><\/p>\n<p class=\"MsoListParagraphCxSpLast\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l15 level1 lfo8;\"><!-- [if !supportLists]--><b><span style=\"font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">9.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><\/b><span style=\"font-family: 'Century Gothic',sans-serif;\"><b>No scope for fraud:<\/b> The firm is&nbsp;saved from frauds and misappropriations since full information about all assets<br>and liabilities will be available. <\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-outline-level: 3;\"><b><span style=\"font-size: 14.0pt; font-family: 'Century Gothic',sans-serif;\">Meaning&nbsp;Of Debit And Credit <\/span><\/b><\/p>\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"><span style=\"font-family: 'Century Gothic',sans-serif;\">The term \u2018debit\u2019&nbsp;is supposed to have derived from \u2018debit\u2019 and the term \u2018credit\u2019 from&nbsp;\u2018creditable\u2019. For convenience \u2018Dr\u2019 is used for debit and \u2018Cr\u2019 is used for&nbsp;credit. Recording of transactions require a thorough understanding of the rules<br>of debit and credit relating to accounts. Both debit and credit may represent&nbsp;either increase or decrease, depending upon the nature of account.<\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-outline-level: 2;\"><b><span style=\"font-size: 16.0pt; font-family: 'Century Gothic',sans-serif;\">Types&nbsp;Of Account<\/span><\/b><\/p>\n<p class=\"MsoListParagraphCxSpFirst\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l14 level1 lfo9;\"><!-- [if !supportLists]--><span style=\"font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">1.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span style=\"font-family: 'Century Gothic',sans-serif;\">The object of book-keeping is&nbsp;to keep a complete record of all the transactions that place in the business.&nbsp;To achieve this object, business transactions have been classified into three&nbsp;categories:<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l14 level1 lfo9;\"><!-- [if !supportLists]--><span style=\"font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">2.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span style=\"font-family: 'Century Gothic',sans-serif;\">Transactions relating to persons.<br><\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l14 level1 lfo9;\"><!-- [if !supportLists]--><span style=\"font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">3.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span style=\"font-family: 'Century Gothic',sans-serif;\">Transactions relating to&nbsp;properties and assets&nbsp;<\/span><\/p>\n<p class=\"MsoListParagraphCxSpLast\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l14 level1 lfo9;\"><!-- [if !supportLists]--><span style=\"font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">4.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span style=\"font-family: 'Century Gothic',sans-serif;\">Transactions relating to&nbsp;incomes and expenses. <\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-outline-level: 3;\"><b><span style=\"font-size: 14.0pt; font-family: 'Century Gothic',sans-serif;\">Personal&nbsp;Accounts<\/span><\/b><\/p>\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"><span style=\"font-family: 'Century Gothic',sans-serif;\">Accounts&nbsp;recording transactions with a person or group of persons are known as personal&nbsp;accounts. These accounts are necessary, in particular, to record credit&nbsp;transactions. Personal accounts are of the following types:<\/span><\/p>\n<p class=\"MsoListParagraphCxSpFirst\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l1 level1 lfo10;\"><!-- [if !supportLists]--><span style=\"font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">1.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><b><span style=\"font-family: 'Century Gothic',sans-serif;\">Natural persons:<\/span><\/b><span style=\"font-family: 'Century Gothic',sans-serif;\"> An account recording&nbsp;transactions with an individual human being is termed as a natural persons\u2019<br>personal account. eg., Kamal\u2019s account, Mala\u2019s account, Sharma\u2019s accounts. Both&nbsp;males and females are included in it <\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l1 level1 lfo10;\"><!-- [if !supportLists]--><span style=\"font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">2.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><b><span style=\"font-family: 'Century Gothic',sans-serif;\">Artificial or legal persons:<\/span><\/b><span style=\"font-family: 'Century Gothic',sans-serif;\"> An account recording financial&nbsp;transactions with an artificial person created by law or otherwise is termed as&nbsp;an artificial person, personal account, e.g. Firms\u2019 accounts, limited&nbsp;companies\u2019 accounts, educational institutions\u2019 accounts, Co-operative society<br>account. <\/span><\/p>\n<p class=\"MsoListParagraphCxSpLast\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l1 level1 lfo10;\"><!-- [if !supportLists]--><span style=\"font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">3.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><b><span style=\"font-family: 'Century Gothic',sans-serif;\">Groups\/Representative personal&nbsp;Accounts: <\/span><\/b><span style=\"font-family: 'Century Gothic',sans-serif;\">An&nbsp;&nbsp;account indirectly representing a person or persons is known as representative&nbsp;personal account. When accounts are of a similar nature and their number is&nbsp;large, it is better tot group them under one head and open a representative&nbsp;personal accounts. e.g., prepaid insurance, outstanding salaries, rent, wages&nbsp;etc. <\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"><span style=\"font-family: 'Century Gothic',sans-serif;\">When a person&nbsp;starts a business, he is known as proprietor. This proprietor is represented by&nbsp;capital account for all that he invests in business and by drawings accounts&nbsp;for all that which he withdraws from business. So, capital accounts and&nbsp;drawings account are also personal accounts.&nbsp;<\/span><span style=\"font-family: 'Century Gothic', sans-serif;\">The rule for&nbsp;<\/span><span style=\"font-family: 'Century Gothic', sans-serif;\">personal accounts is:<\/span><\/p>\n<p class=\"MsoListParagraphCxSpFirst\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.5in; mso-text-indent-alt: -.25in; line-height: normal; mso-list: l6 level1 lfo11;\"><!-- [if !supportLists]--><b><span style=\"font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\"><span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-weight: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/span>i.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-weight: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<br><\/span><\/span><\/b><!--[endif]--><b><span style=\"font-family: 'Century Gothic',sans-serif;\">Debit &#8211;&nbsp;the receiver<\/span><\/b><\/p>\n<p class=\"MsoListParagraphCxSpLast\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.5in; mso-text-indent-alt: -.25in; line-height: normal; mso-list: l6 level1 lfo11;\"><!-- [if !supportLists]--><b><span style=\"font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\"><span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-weight: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp;&nbsp; <\/span>ii.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-weight: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<br><\/span><\/span><\/b><!--[endif]--><b><span style=\"font-family: 'Century Gothic',sans-serif;\">Credit &#8211; The giver<\/span><\/b><\/p>\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-outline-level: 3;\"><b><span style=\"font-size: 14.0pt; font-family: 'Century Gothic',sans-serif;\">&nbsp;<\/span><\/b><\/p>\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-outline-level: 3;\"><b><span style=\"font-size: 14.0pt; font-family: 'Century Gothic',sans-serif;\">Real&nbsp;Accounts<\/span><\/b><\/p>\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"><span style=\"font-family: 'Century Gothic',sans-serif;\">Accounts relating&nbsp;to properties or assets are known as \u2018Real Accounts\u2019, A separate account is&nbsp;maintained for each asset e.g., Cash Machinery, Building, etc., Real accounts&nbsp;can be further classified into tangible and intangible.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpFirst\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l8 level1 lfo12;\"><!-- [if !supportLists]--><span style=\"font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">1.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><b><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Tangible Real&nbsp;Accounts:<\/span><\/b><span style=\"font-family: 'Century Gothic',sans-serif;\"><br>These accounts represent assets and properties which can be seen, touched,&nbsp;felt, measured, purchased and sold. e.g. Machinery account Cash account,&nbsp;Furniture account, stock account etc. <\/span><\/p>\n<p class=\"MsoListParagraphCxSpLast\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l8 level1 lfo12;\"><!-- [if !supportLists]--><span style=\"font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">2.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><b><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Intangible&nbsp;Real Accounts:<\/span><\/b><span style=\"font-family: 'Century Gothic',sans-serif;\"><br>These accounts represent assets and properties which cannot be seen, touched or&nbsp;felt but they can be measured in terms of money. e.g., Goodwill accounts,&nbsp;patents account, Trademarks account, Copyrights account, etc.&nbsp;<\/span><span style=\"font-family: 'Century Gothic', sans-serif;\">The rule for Real&nbsp;<\/span><span style=\"font-family: 'Century Gothic', sans-serif;\">accounts is:&nbsp;<\/span><\/p>\n<p class=\"MsoListParagraphCxSpFirst\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l7 level1 lfo13;\"><!-- [if !supportLists]--><b><span style=\"font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">1.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-weight: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp; <\/span><\/span><\/b><!--[endif]--><b><span style=\"font-family: 'Century Gothic',sans-serif;\">Debit what comes in<\/span><\/b><\/p>\n<p class=\"MsoListParagraphCxSpLast\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l7 level1 lfo13;\"><!-- [if !supportLists]--><b><span style=\"font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">2.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-weight: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp; <\/span><\/span><\/b><!--[endif]--><b><span style=\"font-family: 'Century Gothic',sans-serif;\">Credit what goes out<\/span><\/b><\/p>\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-outline-level: 3;\"><b><span style=\"font-size: 14.0pt; font-family: 'Century Gothic',sans-serif;\">&nbsp;<\/span><\/b><\/p>\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-outline-level: 3;\"><b><span style=\"font-size: 14.0pt; font-family: 'Century Gothic',sans-serif;\">Nominal&nbsp;Accounts<\/span><\/b><\/p>\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"><span style=\"font-family: 'Century Gothic',sans-serif;\">Accounts relating&nbsp;to income, revenue, gain expenses and losses are termed as nominal accounts.&nbsp;These accounts are also known as fictitious accounts as they do not represent&nbsp;any tangible asset. A separate account is expense or loss and gain or income.&nbsp;Wages account, Rent account Commission account, Interest received account are&nbsp;some examples of nominal account&nbsp;<\/span><span style=\"font-family: 'Century Gothic', sans-serif;\">The rule for&nbsp;<\/span><span style=\"font-family: 'Century Gothic', sans-serif;\">Nominal accounts is:&nbsp;<\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"><b><span style=\"font-family: 'Century Gothic', sans-serif;\">Debit all&nbsp;<\/span><span style=\"font-family: 'Century Gothic', sans-serif;\">expenses and losses<\/span><\/b><\/p>\n<p class=\"MsoListParagraphCxSpFirst\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l4 level1 lfo14;\"><span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;\"><span style=\"font-family: Century Gothic, sans-serif;\"><b>&nbsp; &nbsp;&nbsp;<\/b><\/span><\/span><span style=\"font-family: 'Times New Roman'; font-weight: normal; font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">&nbsp;<\/span><!--[endif]--><b><span style=\"font-family: 'Century Gothic',sans-serif;\">Credit all incomes and gains<\/span><\/b><\/p>\n<p class=\"MsoListParagraphCxSpLast\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l4 level1 lfo14;\"><b><span style=\"font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\"><span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-weight: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;<\/span><\/span><\/b><\/p>\n<p class=\"MsoListParagraphCxSpLast\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l4 level1 lfo14;\"><b><span style=\"font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\"><span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-weight: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;<\/span><\/span><\/b><!--[endif]--><b><span style=\"font-family: 'Century Gothic',sans-serif;\">BRANCHES OF ACCOUNTIN<\/span><\/b><\/p>\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"><span style=\"font-family: 'Century Gothic',sans-serif;\">The changing<br>business scenario over the centuries gave rise to specialized branches of&nbsp;accounting which could cater to the changing requirements. The branches of&nbsp;accounting are;&nbsp;<\/span><\/p>\n<p class=\"MsoListParagraphCxSpFirst\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l3 level1 lfo15;\"><!-- [if !supportLists]--><span style=\"font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">1.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span style=\"font-family: 'Century Gothic',sans-serif;\">Financial accounting; <\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l3 level1 lfo15;\"><!-- [if !supportLists]--><span style=\"font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">2.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span style=\"font-family: 'Century Gothic',sans-serif;\">Cost accounting; and <\/span><\/p>\n<p class=\"MsoListParagraphCxSpLast\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l3 level1 lfo15;\"><!-- [if !supportLists]--><span style=\"font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">3.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span style=\"font-family: 'Century Gothic',sans-serif;\">Management accounting. Now, let<br>us understand these terms.<\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-outline-level: 3;\"><b><span style=\"font-size: 14.0pt; font-family: 'Century Gothic',sans-serif;\">Financial&nbsp;Accounting <\/span><\/b><\/p>\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"><span style=\"font-family: 'Century Gothic',sans-serif;\">The accounting<br>system concerned only with the financial state of affairs and financial results&nbsp;of operations is known as Financial Accounting. It is the original from of&nbsp;accounting. It is mainly concerned with the preparation of financial statements<br>for the use of outsiders like creditors, debenture holders, investors and&nbsp;financial institutions. The financial statements i.e., the profit and loss&nbsp;account and the balance sheet, show them the manner in which operations of the&nbsp;business have been conducted during a specified period.<\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-outline-level: 3;\"><b><span style=\"font-size: 14.0pt; font-family: 'Century Gothic',sans-serif;\">Cost&nbsp;Accounting<\/span><\/b><\/p>\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"><span style=\"font-family: 'Century Gothic',sans-serif;\">In view of the&nbsp;limitations of financial accounting in respect of information relating to the&nbsp;cost of individual products, cost accounting was developed. It is that branch&nbsp;of accounting which is concerned with the accumulation and assignment of&nbsp;historical costs to units of product and department, primarily for the purpose&nbsp;of valuation of stock and measurement of profits. Cost accounting seeks to&nbsp;ascertain the cost of unit produced and sold or the services rendered by the&nbsp;business unit with a view to exercising control over these costs to assess&nbsp;profitability and efficiency of the enterprise. It generally relates to the&nbsp;future and involves an estimation of future costs to be incurred. The process<br>of cost accounting based on the data provided by the financial accounting.<\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-outline-level: 3;\"><b><span style=\"font-size: 14.0pt; font-family: 'Century Gothic',sans-serif;\">Management&nbsp;Accounting<\/span><\/b><\/p>\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"><span style=\"font-family: 'Century Gothic',sans-serif;\">It is an&nbsp;accounting for the management i.e., accounting which provides necessary&nbsp;information to the management for discharging its functions. According to the&nbsp;Anglo-American Council on productivity, \u201cManagement accounting is the<br>presentation of accounting information is such a way as to assist management in&nbsp;the creation of policy and the day-to-day operation of an undertaking.\u201d It&nbsp;covers all arrangements and combinations or adjustments of the orthodox&nbsp;information to provide the Chief Executive with the information from which he&nbsp;&nbsp;can control the business e.g. Information about funds, costs, profits etc.<br>Management accounting is not only confined to the area of cost accounting but&nbsp;also covers other areas (such as capital expenditure decisions, capital&nbsp;structure decisions, and dividend decisions) as well.<\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-outline-level: 2;\"><b><span style=\"font-size: 16.0pt; font-family: 'Century Gothic',sans-serif;\">Bases&nbsp;Of Accounting <\/span><\/b><\/p>\n<p class=\"MsoListParagraphCxSpFirst\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l11 level1 lfo16;\"><!-- [if !supportLists]--><span style=\"font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">1.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span style=\"font-family: 'Century Gothic',sans-serif;\">Accounting on Cash basis&nbsp;<\/span><span style=\"text-indent: -0.25in; font-family: 'Century Gothic', sans-serif;\">2.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp; <\/span><\/span><span style=\"text-indent: -0.25in; font-family: 'Century Gothic', sans-serif;\">Accrual Basis of Accounting or&nbsp;<\/span><span style=\"font-family: 'Century Gothic', sans-serif; text-indent: -0.25in;\">Mercantile System&nbsp;<\/span><span style=\"text-indent: -0.25in; font-family: 'Century Gothic', sans-serif;\">3.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp; <\/span><\/span><span style=\"text-indent: -0.25in; font-family: 'Century Gothic', sans-serif;\">Mixed or Hybrid Basis of&nbsp;<\/span><span style=\"font-family: 'Century Gothic', sans-serif; text-indent: -0.25in;\">Accounting<\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-outline-level: 2;\"><b><span style=\"font-size: 16.0pt; font-family: 'Century Gothic',sans-serif;\">&nbsp;<\/span><\/b><\/p>\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-outline-level: 2;\"><b><span style=\"font-size: 16.0pt; font-family: 'Century Gothic',sans-serif;\">Accounting&nbsp;Terminology<\/span><\/b><\/p>\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-outline-level: 2;\"><span style=\"font-family: Wingdings; text-indent: -0.25in;\">\u00d8<\/span><span style=\"text-indent: -0.25in; font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;<\/span><span style=\"font-family: 'Century Gothic', sans-serif; text-indent: -0.25in;\">Transaction<\/span><\/p>\n<\/div>\n<div class=\"WordSection2\">\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l2 level1 lfo17;\"><span style=\"font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00d8<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;<\/span><\/span><span style=\"font-family: 'Century Gothic',sans-serif;\">Debtor<br><\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l2 level1 lfo17;\"><!-- [if !supportLists]--><span style=\"font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00d8<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;<\/span><\/span><span style=\"font-family: 'Century Gothic',sans-serif;\">Creditor<br><\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l2 level1 lfo17;\"><!-- [if !supportLists]--><span style=\"font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00d8<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;<\/span><\/span><span style=\"font-family: 'Century Gothic',sans-serif;\">Capital<br><\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l2 level1 lfo17;\"><!-- [if !supportLists]--><span style=\"font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00d8<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;<\/span><\/span><span style=\"font-family: 'Century Gothic',sans-serif;\">Liability<br><\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l2 level1 lfo17;\"><!-- [if !supportLists]--><span style=\"font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00d8<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;<\/span><\/span><span style=\"font-family: 'Century Gothic',sans-serif;\">Asset<br><\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l2 level1 lfo17;\"><!-- [if !supportLists]--><span style=\"font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00d8<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;<\/span><\/span><span style=\"font-family: 'Century Gothic',sans-serif;\">Goods<br><\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l2 level1 lfo17;\"><!-- [if !supportLists]--><span style=\"font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00d8<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;<\/span><\/span><span style=\"font-family: 'Century Gothic',sans-serif;\">Revenue<br><\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l2 level1 lfo17;\"><!-- [if !supportLists]--><span style=\"font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00d8<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;<\/span><\/span><span style=\"font-family: 'Century Gothic',sans-serif;\">Expense<br><\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l2 level1 lfo17;\"><!-- [if !supportLists]--><span style=\"font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00d8<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;<\/span><\/span><span style=\"font-family: 'Century Gothic',sans-serif;\">Expenditure<br><\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l2 level1 lfo17;\"><!-- [if !supportLists]--><span style=\"font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00d8<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;<\/span><\/span><span style=\"font-family: 'Century Gothic',sans-serif;\">Purchases<br><\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l2 level1 lfo17;\"><!-- [if !supportLists]--><span style=\"font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00d8<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;<\/span><\/span><span style=\"font-family: 'Century Gothic',sans-serif;\">Sales<br><\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l2 level1 lfo17;\"><!-- [if !supportLists]--><span style=\"font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00d8<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;<\/span><\/span><span style=\"font-family: 'Century Gothic',sans-serif;\">Stock<br><\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l2 level1 lfo17;\"><!-- [if !supportLists]--><span style=\"font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00d8<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;<\/span><\/span><span style=\"font-family: 'Century Gothic',sans-serif;\">Drawings<br><\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l2 level1 lfo17;\"><!-- [if !supportLists]--><span style=\"font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00d8<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;<\/span><\/span><span style=\"font-family: 'Century Gothic',sans-serif;\">Losses<br><\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l2 level1 lfo17;\"><!-- [if !supportLists]--><span style=\"font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00d8<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;<\/span><\/span><span style=\"font-family: 'Century Gothic',sans-serif;\">Account<br><\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l2 level1 lfo17;\"><!-- [if !supportLists]--><span style=\"font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00d8<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;<\/span><\/span><span style=\"font-family: 'Century Gothic',sans-serif;\">Invoice<br><\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l2 level1 lfo17;\"><!-- [if !supportLists]--><span style=\"font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00d8<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;<\/span><\/span><span style=\"font-family: 'Century Gothic',sans-serif;\">Voucher<br><\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l2 level1 lfo17;\"><!-- [if !supportLists]--><span style=\"font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00d8<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;<\/span><\/span><span style=\"font-family: 'Century Gothic',sans-serif;\">Proprietor<br><\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l2 level1 lfo17;\"><!-- [if !supportLists]--><span style=\"font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00d8<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;<\/span><\/span><span style=\"font-family: 'Century Gothic',sans-serif;\">Discount<br><\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l2 level1 lfo17;\"><!-- [if !supportLists]--><span style=\"font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00d8<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;<\/span><\/span><span style=\"font-family: 'Century Gothic',sans-serif;\">Solvent<br><\/span><\/p>\n<p class=\"MsoListParagraphCxSpLast\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l2 level1 lfo17;\"><!-- [if !supportLists]--><span style=\"font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00d8<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;<\/span><\/span><span style=\"font-family: 'Century Gothic',sans-serif;\">Investment<\/span><\/p>\n<\/div>\n<p><span style=\"font-size: 11.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin; mso-bidi-font-family: Mangal; mso-bidi-theme-font: minor-bidi; mso-ansi-language: EN-IN; mso-fareast-language: EN-US; mso-bidi-language: AR-SA;\">&nbsp;<\/span><span style=\"font-family: 'Century Gothic', sans-serif;\">It is necessary&nbsp;<\/span><span style=\"font-family: 'Century Gothic', sans-serif;\">to understand some basic accounting terms which are daily in business world.&nbsp;<\/span><span style=\"font-family: 'Century Gothic', sans-serif;\">These terms are called accounting terminology.<\/span><\/p>\n<p class=\"MsoListParagraph\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l13 level1 lfo18;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-bidi-font-weight: bold;\">\u00d8<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp; <\/span><\/span><!--[endif]--><b><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Transaction-&nbsp;<\/span><\/b><span style=\"font-family: 'Century Gothic', sans-serif;\">\u201cAn event the&nbsp;<\/span><span style=\"font-family: 'Century Gothic', sans-serif;\">recognition of which gives rise to an entry in accounting records. It is an&nbsp;<\/span><span style=\"font-family: 'Century Gothic', sans-serif;\">event which results in change in the balance sheet equation. That is, which&nbsp;<\/span><span style=\"font-family: 'Century Gothic', sans-serif;\">changes the value of assets and equity. In a simple statement, transaction&nbsp;<\/span><span style=\"font-family: 'Century Gothic', sans-serif;\">means the exchange of money or moneys worth from one account to another account&nbsp;<\/span><span style=\"font-family: 'Century Gothic', sans-serif;\">Events like purchase and sale of goods, receipt and payment of cash for&nbsp;<\/span><span style=\"font-family: 'Century Gothic', sans-serif;\">services or on personal accounts, loss or profit in dealings etc., are the&nbsp;<\/span><span style=\"font-family: 'Century Gothic', sans-serif;\">transactions\u201d. Cash transaction is one where cash receipt or payment is&nbsp;<\/span><span style=\"font-family: 'Century Gothic', sans-serif;\">involved in the exchange.<\/span><\/p>\n<p class=\"MsoListParagraph\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l13 level1 lfo18;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-bidi-font-weight: bold;\">\u00d8<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp; <\/span><\/span><!--[endif]--><b><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Debtor-&nbsp;<\/span><\/b><span style=\"font-family: 'Century Gothic', sans-serif;\">A person who owes&nbsp;<\/span><span style=\"font-family: 'Century Gothic', sans-serif;\">money to the firm mostly on account of credit sales of goods is called a&nbsp;<\/span><span style=\"font-family: 'Century Gothic', sans-serif;\">debtor. For example, when goods are sold to a person on credit that person pays&nbsp;<\/span><span style=\"font-family: 'Century Gothic', sans-serif;\">the price in future, he is called a debtor because he owes the amount to the firm.<\/span><\/p>\n<p class=\"MsoListParagraph\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l13 level1 lfo18;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-bidi-font-weight: bold;\">\u00d8<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp; <\/span><\/span><!--[endif]--><b><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Creditor-&nbsp;<\/span><\/b><span style=\"font-family: 'Century Gothic', sans-serif;\">A person to whom&nbsp;<\/span><span style=\"font-family: 'Century Gothic', sans-serif;\">money is owing by the firm is called creditor. For example, Madan is a creditor<\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"><span style=\"font-family: 'Century Gothic',sans-serif;\">of the firm when goods are purchased on credit from him<\/span><\/p>\n<p class=\"MsoListParagraph\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l13 level1 lfo18;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-bidi-font-weight: bold;\">\u00d8<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp; <\/span><\/span><!--[endif]--><b><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Capital-&nbsp;<\/span><\/b><span style=\"font-family: 'Century Gothic', sans-serif;\">It means the&nbsp;<\/span><span style=\"font-family: 'Century Gothic', sans-serif;\">amount (in terms of money or assets having money value) which the proprietor&nbsp;<\/span><span style=\"font-family: 'Century Gothic', sans-serif;\">has invested in the firm or can claim from the firm. It is also known as&nbsp;<\/span><span style=\"font-family: 'Century Gothic', sans-serif;\">owner\u2019s equity or net worth. Owner\u2019s equity means owner\u2019s claim against the&nbsp;<\/span><span style=\"font-family: 'Century Gothic', sans-serif;\">assets. It will always be equal to assets less liabilities, say:&nbsp;<\/span><span style=\"font-family: 'Century Gothic', sans-serif;\">Capital = Assets&nbsp;<\/span><span style=\"font-family: 'Century Gothic', sans-serif;\">&#8211; Liabilities.<\/span><\/p>\n<p class=\"MsoListParagraph\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l13 level1 lfo18;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-bidi-font-weight: bold;\">\u00d8<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp; <\/span><\/span><!--[endif]--><b><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Liability-&nbsp;<\/span><\/b><span style=\"font-family: 'Century Gothic', sans-serif;\">It means the&nbsp;<\/span><span style=\"font-family: 'Century Gothic', sans-serif;\">amount which the firm owes to outsiders that is, excepting the proprietors. In&nbsp;<\/span><span style=\"font-family: 'Century Gothic', sans-serif;\">the words of Finny and Miller, \u201cLiabilities are debts; they are amounts owed to&nbsp;<\/span><span style=\"font-family: 'Century Gothic', sans-serif;\">creditors; thus the claims of those who ate not owners are called liabilities\u201d.&nbsp;<\/span><span style=\"font-family: 'Century Gothic', sans-serif;\">In simple terms, debts repayable to outsiders by the business are known as&nbsp;<\/span><span style=\"font-family: 'Century Gothic', sans-serif;\">liabilities.<\/span><\/p>\n<p class=\"MsoListParagraph\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l13 level1 lfo18;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-bidi-font-weight: bold;\">\u00d8<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp; <\/span><\/span><!--[endif]--><b><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Asset-&nbsp;<\/span><\/b><span style=\"font-family: 'Century Gothic', sans-serif;\">Any physical&nbsp;<\/span><span style=\"font-family: 'Century Gothic', sans-serif;\">thing or right owned that has a money value is an asset. In other words, an&nbsp;<\/span><span style=\"font-family: 'Century Gothic', sans-serif;\">asset is that expenditure which results in acquiring of some property or&nbsp;<\/span><span style=\"font-family: 'Century Gothic', sans-serif;\">benefits of a lasting nature.<\/span><\/p>\n<p class=\"MsoListParagraph\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l13 level1 lfo18;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-bidi-font-weight: bold;\">\u00d8<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp; <\/span><\/span><!--[endif]--><b><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Goods-&nbsp;<\/span><\/b><span style=\"font-family: 'Century Gothic', sans-serif;\">It is a general&nbsp;<\/span><span style=\"font-family: 'Century Gothic', sans-serif;\">term used for the articles in which the business deals; that is, only those&nbsp;<\/span><span style=\"font-family: 'Century Gothic', sans-serif;\">articles which are bought for resale for profit are known as Goods.<\/span><\/p>\n<p class=\"MsoListParagraph\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l13 level1 lfo18;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-bidi-font-weight: bold;\">\u00d8<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp; <\/span><\/span><!--[endif]--><b><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Revenu-&nbsp;<\/span><\/b><span style=\"font-family: 'Century Gothic', sans-serif;\">It means the&nbsp;<\/span><span style=\"font-family: 'Century Gothic', sans-serif;\">amount which, as a result of operations, is added to the capital. It is defined&nbsp;<\/span><span style=\"font-family: 'Century Gothic', sans-serif;\">as the inflow of assets which result in an increase in the owner\u2019s equity. It&nbsp;<\/span><span style=\"font-family: 'Century Gothic', sans-serif;\">includes all incomes like sales receipts, interest, commission, brokerage etc.,&nbsp;<\/span><span style=\"font-family: 'Century Gothic', sans-serif;\">However, receipts of capital nature like additional capital, sale of assets&nbsp;<\/span><span style=\"font-family: 'Century Gothic', sans-serif;\">etc., are not a pant of revenue.<\/span><\/p>\n<p class=\"MsoListParagraph\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l13 level1 lfo18;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-bidi-font-weight: bold;\">\u00d8<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp; <\/span><\/span><!--[endif]--><b><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Expense-&nbsp;<\/span><\/b><span style=\"font-family: 'Century Gothic', sans-serif;\">The terms&nbsp;<\/span><span style=\"font-family: 'Century Gothic', sans-serif;\">\u2018expense\u2019 refers to the amount incurred in the process of earning revenue. If&nbsp;<\/span><span style=\"font-family: 'Century Gothic', sans-serif;\">the benefit of an expenditure is limited to one year, it is treated as an&nbsp;<\/span><span style=\"font-family: 'Century Gothic', sans-serif;\">expense (also know is as revenue expenditure) such as payment of salaries and&nbsp;<\/span><span style=\"font-family: 'Century Gothic', sans-serif;\">rent.<\/span><\/p>\n<p class=\"MsoListParagraph\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l13 level1 lfo18;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-bidi-font-weight: bold;\">\u00d8<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp; <\/span><\/span><!--[endif]--><b><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Expenditure-&nbsp;<\/span><\/b><span style=\"font-family: 'Century Gothic', sans-serif;\">Expenditure takes&nbsp;<\/span><span style=\"font-family: 'Century Gothic', sans-serif;\">place when an asset or service is acquired. The purchase of goods is&nbsp;<\/span><span style=\"font-family: 'Century Gothic', sans-serif;\">expenditure, where as cost of goods sold is an expense. Similarly, if an asset&nbsp;<\/span><span style=\"font-family: 'Century Gothic', sans-serif;\">is acquired during the year, it is expenditure, if it is consumed during the&nbsp;<\/span><span style=\"font-family: 'Century Gothic', sans-serif;\">same&nbsp; year, it is also an expense of the year.<\/span><\/p>\n<p class=\"MsoListParagraph\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l13 level1 lfo18;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-bidi-font-weight: bold;\">\u00d8<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp; <\/span><\/span><!--[endif]--><b><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Purchases-&nbsp;<\/span><\/b><span style=\"font-family: 'Century Gothic', sans-serif;\">Buying of goods&nbsp;<\/span><span style=\"font-family: 'Century Gothic', sans-serif;\">by the trader for selling them to his customers is known as purchases. As the&nbsp;<\/span><span style=\"font-family: 'Century Gothic', sans-serif;\">trade is buying and selling of commodities purchase is the main function of a&nbsp;<\/span><span style=\"font-family: 'Century Gothic', sans-serif;\">trade. Here, the trader gets possession of the goods which are not for own use&nbsp;<\/span><span style=\"font-family: 'Century Gothic', sans-serif;\">but for resale. Purchases can be of two types. viz, cash purchases and credit&nbsp;<\/span><span style=\"font-family: 'Century Gothic', sans-serif;\">purchases. If cash is paid immediately for the purchase, it is cash purchases,&nbsp;<\/span><span style=\"font-family: 'Century Gothic', sans-serif;\">If the payment is postponed, it is credit purchases.<\/span><\/p>\n<p class=\"MsoListParagraph\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l13 level1 lfo18;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-bidi-font-weight: bold;\">\u00d8<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp; <\/span><\/span><!--[endif]--><b><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Sales-&nbsp;<\/span><\/b><span style=\"font-family: 'Century Gothic', sans-serif;\">When the goods&nbsp;<\/span><span style=\"font-family: 'Century Gothic', sans-serif;\">purchased are sold out, it is known as sales. Here, the possession and the&nbsp;<\/span><span style=\"font-family: 'Century Gothic', sans-serif;\">ownership right over the goods are transferred to the buyer. It is known as.&nbsp;<\/span><span style=\"font-family: 'Century Gothic', sans-serif;\">&#8216;Business Turnover\u2019 or sales proceeds. It can be of two types, viz.,, cash&nbsp;<\/span><span style=\"font-family: 'Century Gothic', sans-serif;\">sales and credit sales. If the sale is for immediate cash payment, it is cash&nbsp;<\/span><span style=\"font-family: 'Century Gothic', sans-serif;\">sales. If payment for sales is postponed, it is credit sales.<\/span><\/p>\n<p class=\"MsoListParagraph\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l13 level1 lfo18;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-bidi-font-weight: bold;\">\u00d8<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp; <\/span><\/span><!--[endif]--><b><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Stock-&nbsp;<\/span><\/b><span style=\"font-family: 'Century Gothic', sans-serif;\">The goods&nbsp;<\/span><span style=\"font-family: 'Century Gothic', sans-serif;\">purchased are for selling, if the goods are not sold out fully, a part of the&nbsp;<\/span><span style=\"font-family: 'Century Gothic', sans-serif;\">total goods purchased is kept with the trader unlit it is sold out, it is said&nbsp;<\/span><span style=\"font-family: 'Century Gothic', sans-serif;\">to be a stock. If there is stock at the end of the accounting year, it is said<\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"><span style=\"font-family: 'Century Gothic',sans-serif;\">to be a closing stock. This closing stock at the year end will be the opening&nbsp;stock for the subsequent year.<\/span><\/p>\n<p class=\"MsoListParagraph\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l13 level1 lfo18;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-bidi-font-weight: bold;\">\u00d8<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp; <\/span><\/span><!--[endif]--><b><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Drawings-&nbsp;<\/span><\/b><span style=\"font-family: 'Century Gothic', sans-serif;\">It is the amount&nbsp;<\/span><span style=\"font-family: 'Century Gothic', sans-serif;\">of money or the value of goods which the proprietor takes for his domestic or&nbsp;<\/span><span style=\"font-family: 'Century Gothic', sans-serif;\">personal use. It is usually subtracted from capital.<\/span><\/p>\n<p class=\"MsoListParagraph\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l13 level1 lfo18;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-bidi-font-weight: bold;\">\u00d8<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp; <\/span><\/span><!--[endif]--><b><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Losses-&nbsp;<\/span><\/b><span style=\"font-family: 'Century Gothic', sans-serif;\">Loss really means&nbsp;<\/span><span style=\"font-family: 'Century Gothic', sans-serif;\">something against which the firm receives no benefit. It represents money given&nbsp;<\/span><span style=\"font-family: 'Century Gothic', sans-serif;\">up without any return. It may be noted that expense leads to revenue but losses&nbsp;<\/span><span style=\"font-family: 'Century Gothic', sans-serif;\">do not. (e.g.) loss due to fire, theft and damages payable to others,<\/span><\/p>\n<p class=\"MsoListParagraph\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l13 level1 lfo18;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-bidi-font-weight: bold;\">\u00d8<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp; <\/span><\/span><!--[endif]--><b><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Account-&nbsp;<\/span><\/b><span style=\"font-family: 'Century Gothic', sans-serif;\">It is a statement&nbsp;<\/span><span style=\"font-family: 'Century Gothic', sans-serif;\">of the various dealings which occur between a customer and the firm. It can&nbsp;<\/span><span style=\"font-family: 'Century Gothic', sans-serif;\">also be expressed as a clear and concise record of the transaction relating to&nbsp;<\/span><span style=\"font-family: 'Century Gothic', sans-serif;\">a person or a firm or a property (or assets) or a liability or an expense or an&nbsp;<\/span><span style=\"font-family: 'Century Gothic', sans-serif;\">income.<\/span><\/p>\n<p class=\"MsoListParagraph\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l13 level1 lfo18;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-bidi-font-weight: bold;\">\u00d8<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp; <\/span><\/span><!--[endif]--><b><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Invoice-&nbsp;<\/span><\/b><span style=\"font-family: 'Century Gothic', sans-serif;\">While making a&nbsp;<\/span><span style=\"font-family: 'Century Gothic', sans-serif;\">sale, the seller prepares a statement giving the particulars such as the&nbsp;<\/span><span style=\"font-family: 'Century Gothic', sans-serif;\">quantity, price per unit, the total amount payable, any deductions made and&nbsp;<\/span><span style=\"font-family: 'Century Gothic', sans-serif;\">shows the net amount payable by the buyer. Such a statement is called an&nbsp;<\/span><span style=\"font-family: 'Century Gothic', sans-serif;\">invoice.<\/span><\/p>\n<p class=\"MsoListParagraph\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l13 level1 lfo18;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-bidi-font-weight: bold;\">\u00d8<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp; <\/span><\/span><!--[endif]--><b><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Voucher-&nbsp;<\/span><\/b><span style=\"font-family: 'Century Gothic', sans-serif;\">A voucher is a&nbsp;<\/span><span style=\"font-family: 'Century Gothic', sans-serif;\">written document in support of a transaction. It is a proof that a particular&nbsp;<\/span><span style=\"font-family: 'Century Gothic', sans-serif;\">transaction has taken place for the value stated in the voucher. Voucher is&nbsp;<\/span><span style=\"font-family: 'Century Gothic', sans-serif;\">necessary to audit the accounts.<\/span><\/p>\n<p class=\"MsoListParagraph\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l13 level1 lfo18;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-bidi-font-weight: bold;\">\u00d8<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp; <\/span><\/span><!--[endif]--><b><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Proprietor-&nbsp;<\/span><\/b><span style=\"font-family: 'Century Gothic', sans-serif;\">The person who&nbsp;<\/span><span style=\"font-family: 'Century Gothic', sans-serif;\">makes the investment and bears all the risks connected with the business is&nbsp;<\/span><span style=\"font-family: 'Century Gothic', sans-serif;\">known as proprietor.<\/span><\/p>\n<p class=\"MsoListParagraph\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l13 level1 lfo18;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-bidi-font-weight: bold;\">\u00d8<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp; <\/span><\/span><!--[endif]--><b><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Discount-&nbsp;<\/span><\/b><span style=\"font-family: 'Century Gothic', sans-serif;\">When customers&nbsp;<\/span><span style=\"font-family: 'Century Gothic', sans-serif;\">are allowed any type of deduction in the prices of goods by the businessman&nbsp;<\/span><span style=\"font-family: 'Century Gothic', sans-serif;\">that is called discount. When some discount is allowed in prices of goods on&nbsp;<\/span><span style=\"font-family: 'Century Gothic', sans-serif;\">the basis of sales of the items, that is termed as trade discount, but when&nbsp;<\/span><span style=\"font-family: 'Century Gothic', sans-serif;\">debtors are allowed some discount in prices of the goods for quick payment,&nbsp;<\/span><span style=\"font-family: 'Century Gothic', sans-serif;\">that is termed as cash discount.<\/span><\/p>\n<p class=\"MsoListParagraph\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l13 level1 lfo18;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-bidi-font-weight: bold;\">\u00d8<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp; <\/span><\/span><!--[endif]--><b><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Solvent-&nbsp;<\/span><\/b><span style=\"font-family: 'Century Gothic', sans-serif;\">A person who has&nbsp;<\/span><span style=\"font-family: 'Century Gothic', sans-serif;\">assets with realizable values which exceeds his liabilities is insolvent.&nbsp;<\/span><\/p>\n<p class=\"MsoListParagraph\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l13 level1 lfo18;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-bidi-font-weight: bold;\">\u00d8<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp; <\/span><\/span><!--[endif]--><b><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Insolvent-&nbsp;<\/span><\/b><span style=\"font-family: 'Century Gothic', sans-serif;\">A person whose&nbsp;<\/span><span style=\"font-family: 'Century Gothic', sans-serif;\">liabilities are more than the realizable values of his assets is called an<\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"><span style=\"font-family: 'Century Gothic',sans-serif;\">insolvent.<\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-outline-level: 2;\"><b><span style=\"font-size: 16.0pt; font-family: 'Century Gothic',sans-serif;\">Accounting&nbsp;Equation<\/span><\/b><\/p>\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"><span style=\"font-family: 'Century Gothic',sans-serif;\">As indicated<br>earlier, every business transaction has two aspects. One aspect is debited other&nbsp;aspect is credited. Both the aspects have to be recorded in accounts&nbsp;appropriately. American Accountants have derived the rules of debit and credit<br>through a \u2018novel\u2019 medium, i.e., accounting equation. The equation is as&nbsp;follows:&nbsp;<\/span><b style=\"font-family: 'Century Gothic', sans-serif;\">Assets = Equities<\/b><\/p>\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"><span style=\"font-family: 'Century Gothic',sans-serif;\">The equation is&nbsp;based on the principle that accounting deals with property and rights to&nbsp;property and the sum of the properties owned is equal to the sum of the rights&nbsp;to the properties. The properties owned by a business are called assets and the&nbsp;rights to properties are known as liabilities or equities of the business.&nbsp;Equities can be subdivided into equity of the owners which is known as capital&nbsp;and equity of creditors who represent the debts of the business know as&nbsp;liabilities. These equities may also be called internal equity and external&nbsp;equity. Internal equity represents the owner\u2019s equity in the assets and&nbsp;external represents he outsider\u2019s interest in the asset. Based on the&nbsp;bifurcation of equity, the accounting equation can be restated as follows:<\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"><span style=\"font-family: 'Century Gothic',sans-serif;\"><b>Assets =&nbsp;Liabilities + Capital&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (Or)&nbsp;&nbsp;&nbsp;&nbsp; Capital = Assets \u2013 Liabilities &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (Or)&nbsp;&nbsp;&nbsp;&nbsp; Liabilities = Assets \u2013 Capital.<\/b><\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"><span style=\"font-family: 'Century Gothic',sans-serif;\">The equation is&nbsp;fundamental in the sense that it gives a foundation to the double entry&nbsp;book-keeping system. This equation holds good for all transaction and events&nbsp;and at all periods of time since every transaction and events has two aspects.<\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-outline-level: 1;\"><b><span style=\"font-size: 36.0pt; font-family: 'Century Gothic',sans-serif;\">Part-2<\/span><\/b><\/p>\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; text-align: center; line-height: normal; mso-outline-level: 1;\" align=\"center\"><b><span style=\"font-size: 20.0pt; font-family: 'Century Gothic',sans-serif;\">&nbsp;<\/span><\/b><\/p>\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; text-align: center; line-height: normal; mso-outline-level: 1;\" align=\"center\"><b><span style=\"font-size: 20.0pt; font-family: 'Century Gothic',sans-serif;\">J<\/span><\/b>OURNAL<b><\/b><\/p>\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-outline-level: 2;\"><b><span style=\"font-size: 16.0pt; font-family: 'Century Gothic',sans-serif;\">Introduction<br><\/span><\/b><\/p>\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"><span style=\"font-family: 'Century Gothic',sans-serif;\">When the business&nbsp;transactions take place, the first step is to record the same in the books of&nbsp;original entry or subsidiary books or books of prime or journal. Thus journal&nbsp;is a simple book of accounts in which all the business transactions are<br>originally recorded in chronological order and from which they are posted to&nbsp;the ledger accounts at any convenient time. Journalsing refers to the act of&nbsp;recording each transaction in the journal and the form in which it is recorded,<br>is known as a journal entry.<\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-outline-level: 3;\"><b><span style=\"font-size: 14.0pt; font-family: 'Century Gothic',sans-serif;\">Advantages&nbsp;Of Journal<\/span><\/b><\/p>\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"><span style=\"font-family: 'Century Gothic',sans-serif;\">The following are<br>the inherent advantages of using journal, though the transactions can also be&nbsp;directly recorded in the respective ledger accounts;<\/span><\/p>\n<p class=\"MsoListParagraphCxSpFirst\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l8 level1 lfo2;\"><!-- [if !supportLists]--><span style=\"font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">1.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span style=\"font-family: 'Century Gothic',sans-serif;\">As all the transactions are&nbsp;entered in the journal chronologically, a date wise record can easily be&nbsp;maintained; <\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l8 level1 lfo2;\"><!-- [if !supportLists]--><span style=\"font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">2.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span style=\"font-family: 'Century Gothic',sans-serif;\">All the necessary information&nbsp;and the required explanations regarding all transactions can be obtained from&nbsp;the journal; and <\/span><\/p>\n<p class=\"MsoListParagraphCxSpLast\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l8 level1 lfo2;\"><!-- [if !supportLists]--><span style=\"font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">3.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span style=\"font-family: 'Century Gothic',sans-serif;\">Errors can be easily located&nbsp;and prevented by the use of journal or book of prime entry.&nbsp;<\/span><span style=\"font-family: &quot;Century Gothic&quot;, sans-serif;\">The specimen&nbsp;<\/span><span style=\"font-family: &quot;Century Gothic&quot;, sans-serif;\">journal is as follows:<\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"><span style=\"font-family: 'Century Gothic',sans-serif;\"><b>Date&nbsp;&nbsp; Particulars&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; L.F.&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;Debit&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Credit<\/b><\/span><\/p>\n<p class=\"MsoNormal\" style=\"text-indent: .5in; line-height: normal; margin: 0in 0in .0001pt 2.5in;\"><span style=\"font-family: 'Century Gothic',sans-serif;\">Rs.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Rs.<\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"><span style=\"font-family: 'Century Gothic',sans-serif;\">1&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 2&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 3&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 4&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 5<\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"><span style=\"font-family: 'Century Gothic',sans-serif;\">The journal has&nbsp;five columns, viz. (1) Date; (2) Particulars; (3) Ledger Folio;&nbsp;<\/span><span style=\"font-family: &quot;Century Gothic&quot;, sans-serif;\">(4) Amount&nbsp;<\/span><span style=\"font-family: &quot;Century Gothic&quot;, sans-serif;\">(Debit); and (5) Amount (Credit) and a brief explanation of the transaction by&nbsp;<\/span><span style=\"font-family: &quot;Century Gothic&quot;, sans-serif;\">way of narration is given after passing the journal entry.<\/span><\/p>\n<p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><b><i><span style=\"font-family: 'Century Gothic',sans-serif;\">Date:<\/span><\/i><\/b><span style=\"font-family: 'Century Gothic',sans-serif;\"> In each page of the journal at&nbsp;the top of the date column, the year is written and in the next line, month and&nbsp;date of the first entry are written. The year and month need not be repeated&nbsp;until a new page is begun or the month or the year changes. Thus, in this&nbsp;column, the date on which the transaction takes place is alone written.<\/span><\/p>\n<p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><b><i><span style=\"font-family: 'Century Gothic',sans-serif;\">Particulars:<\/span><\/i><\/b><span style=\"font-family: 'Century Gothic',sans-serif;\"> In this column, the details&nbsp;regarding account titles and description are recorded. The name of the account&nbsp;to be debited is entered first at the extreme left of the particulars column&nbsp;next to the date and the abbreviation \u2018Dr.\u2019 is written at the right extreme of&nbsp;the same column in the same line. The name of the account to be credited is&nbsp;entered in the next line preceded by the word \u201cTo\u201d leaving a few spaces away&nbsp;from the extreme left of the particulars column. In the next line immediately&nbsp;to the account credited, a short about the transaction is given which is known&nbsp;as \u201cNarration\u201d. \u201cNarration\u201d may include particulars required to identify and<br>understand the transaction and should be adequate enough to explain the&nbsp;transaction. It usually starts with the word \u201cBeing\u201d which means what it is and&nbsp;is written within parentheses. The use of the word \u201cBeing\u201d is completely<br>dispense with, in modern parlance. To indicate the completion of the entry for<br>a transaction, a line is usually drawn all through the particulars column.<\/span><\/p>\n<p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><b><i><span style=\"font-family: 'Century Gothic',sans-serif;\">Ledger Folio:<\/span><\/i><\/b><span style=\"font-family: 'Century Gothic',sans-serif;\"> This column is meant to record&nbsp;the reference of the main book, i.e., ledger and is not filled in when the&nbsp;transactions are recorded in the journal. The page number of the ledger in&nbsp;which the accounts are appearing is indicated in this column, while the debits&nbsp;and credits are posted o the ledger accounts. <\/span><\/p>\n<p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><b><i><span style=\"font-family: 'Century Gothic',sans-serif;\">Amount (Debit):<\/span><\/i><\/b><span style=\"font-family: 'Century Gothic',sans-serif;\"> The amount to be debited along&nbsp;with its unit of measurement at the top of this column on each page is written&nbsp;against the account debited. <\/span><\/p>\n<p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><b><i><span style=\"font-family: 'Century Gothic',sans-serif;\">Amount (Credit):<\/span><\/i><\/b><span style=\"font-family: 'Century Gothic',sans-serif;\"> The amount to be credited&nbsp;along with its unit of measurement at the top of this column on each page is&nbsp;written against the account credited. <\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-outline-level: 3;\"><b><span style=\"font-size: 14.0pt; font-family: 'Century Gothic',sans-serif;\">Sub-Division&nbsp;Of Journal<\/span><\/b><\/p>\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"><span style=\"font-family: 'Century Gothic',sans-serif;\">When innumerable<br>number of transactions takes place, the journal, as the sole book of the&nbsp;original entry becomes inadequate. Thus, the number and the number and type of&nbsp;journals required are determined by the nature of operations and the volume of<br>transactions in a particular business. There are many types of journals and the&nbsp;following are the important ones:&nbsp;<\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"><span style=\"text-indent: -0.25in; font-family: &quot;Century Gothic&quot;, sans-serif;\"><b>1.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp; <\/span><\/b><\/span><span style=\"text-indent: -0.25in; font-family: &quot;Century Gothic&quot;, sans-serif;\"><b>Sales Day Book- <\/b>to record all&nbsp;<\/span><span style=\"font-family: &quot;Century Gothic&quot;, sans-serif; text-indent: -0.25in;\">credit sales.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l2 level1 lfo3;\"><!-- [if !supportLists]--><b><span style=\"font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">2.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><\/b><span style=\"font-family: 'Century Gothic',sans-serif;\"><b>Purchases Day Book-<\/b> to record&nbsp;all credit purchases. <\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l2 level1 lfo3;\"><!-- [if !supportLists]--><b><span style=\"font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">3.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><\/b><span style=\"font-family: 'Century Gothic',sans-serif;\"><b>Cash Book- t<\/b>o record all cash&nbsp;transactions of receipts as well as payments. <\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l2 level1 lfo3;\"><!-- [if !supportLists]--><b><span style=\"font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">4.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><\/b><span style=\"font-family: 'Century Gothic',sans-serif;\"><b>Sales Returns Day Book-<\/b> to&nbsp;record the return of goods sold to customers on credit. <\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l2 level1 lfo3;\"><!-- [if !supportLists]--><span style=\"font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">5<b>.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp; <\/span><\/b><\/span><!--[endif]--><span style=\"font-family: 'Century Gothic',sans-serif;\"><b>Purchases Returns Day Book-<\/b> to&nbsp;record the return of goods purchased from suppliers on credit. <\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l2 level1 lfo3;\"><!-- [if !supportLists]--><b><span style=\"font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">6.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><\/b><span style=\"font-family: 'Century Gothic',sans-serif;\"><b>Bills Receivable Book-<\/b> to&nbsp;record the details of all the bills received. <\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l2 level1 lfo3;\"><!-- [if !supportLists]--><b><span style=\"font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">7.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><\/b><span style=\"font-family: 'Century Gothic',sans-serif;\"><b>Bills Payable Book-<\/b> to record&nbsp;the details of all the bills accepted. <\/span><\/p>\n<p class=\"MsoListParagraphCxSpLast\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l2 level1 lfo3;\"><!-- [if !supportLists]--><b><span style=\"font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">8.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><\/b><span style=\"font-family: 'Century Gothic',sans-serif;\"><b>Journal Proper<\/b>-to record all&nbsp;residual transactions which do not find place in any of the aforementioned&nbsp;books of original entry. <\/span><\/p>\n<p><br><\/p>\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-outline-level: 1;\"><b><span style=\"font-size: 36.0pt; font-family: 'Century Gothic',sans-serif;\">Part-3<\/span><\/b><\/p>\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; text-align: center; line-height: normal; mso-outline-level: 2;\" align=\"center\"><b><span style=\"font-size: 16.0pt; font-family: 'Century Gothic',sans-serif;\">L<\/span><\/b>edger<b><\/b><\/p>\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"><span style=\"font-family: 'Century Gothic',sans-serif;\">Ledger is a main&nbsp;book of account in which various accounts of personal, real and nominal nature,&nbsp;are opened and maintained. In journal, as all the business transactions are&nbsp;recorded chronologically, it is very difficult to obtain all the transactions&nbsp;pertaining to one head of account together at one place. But, the preparation&nbsp;of different ledger accounts helps to get a consolidated picture of the&nbsp;transactions pertaining to one ledger account at a time. Thus, a ledger account&nbsp;may be defined as a summary statement of all the transactions relating to a&nbsp;person, asset, expense, or income or gain or loss which have taken place during&nbsp;a specified period and shows their net effect ultimately. From the above&nbsp;definition, it is clear that when transactions take place, they are first&nbsp;entered in the journal and subsequently posted to the concerned accounts in the&nbsp;ledger. Posting refers to the process of entering in the ledger the information<br>given in the journal. In the past, the ledgers were kept in bound books. But&nbsp;with the passage of time, they became&nbsp; loose-leaf ones and the advantages of the&nbsp;same lie in the removal of completed accounts, insertion of new accounts and&nbsp;arrangement of accounts in any required manner.<\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-outline-level: 3;\"><b><span style=\"font-size: 14.0pt; font-family: 'Century Gothic',sans-serif;\">Sub-Division&nbsp;Of Ledger<\/span><\/b><\/p>\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"><span style=\"font-family: 'Century Gothic',sans-serif;\">In a big&nbsp;business, the number of accounts is numerous and it is found necessary to&nbsp;maintain a separate ledger for customers, suppliers and for others. Usually,&nbsp;the following three types of ledgers are maintained in such big business<br>concerns.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpFirst\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l0 level1 lfo4;\"><!-- [if !supportLists]--><b><span style=\"font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">1.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><\/b><span style=\"font-family: 'Century Gothic',sans-serif;\"><b>Debtors\u2019 Ledger: <\/b>It contains&nbsp;accounts of all customers to whom goods have been sold on credit. From the&nbsp;Sales Day Book, Sales Returns Book and Cash Book, the entries are made in this&nbsp;ledger. This ledger is also known as sales ledger. <\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l0 level1 lfo4;\"><!-- [if !supportLists]--><b><span style=\"font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">2.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><\/b><span style=\"font-family: 'Century Gothic',sans-serif;\"><b>Creditors\u2019 Ledger:<\/b> It contains&nbsp;accounts of all suppliers from whom goods have been bought on credit. From the&nbsp;Purchases Day Book, Purchases Returns Book and Cash Book, the entries are made&nbsp;in this ledger. This ledger is also known as Purchase Ledger. <\/span><\/p>\n<p class=\"MsoListParagraphCxSpLast\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l0 level1 lfo4;\"><!-- [if !supportLists]--><b><span style=\"font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">3.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><\/b><span style=\"font-family: 'Century Gothic',sans-serif;\"><b>General Ledger:<\/b> It contains all&nbsp;the residual accounts of real and nominal nature. It is also known as Nominal&nbsp;Ledger.<\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"><span style=\"font-family: 'Century Gothic',sans-serif;\"><b>Distinction&nbsp;between journal and ledger <\/b><\/span><\/p>\n<p class=\"MsoListParagraphCxSpFirst\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l4 level1 lfo5;\"><!-- [if !supportLists]--><span style=\"font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">1.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span style=\"font-family: 'Century Gothic',sans-serif;\">Journal is a book of prime&nbsp;entry, whereas ledger is a book of final entry. <\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l4 level1 lfo5;\"><!-- [if !supportLists]--><span style=\"font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">2.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span style=\"font-family: 'Century Gothic',sans-serif;\">Transactions are recorded daily&nbsp;in the journal, whereas posting in the ledger is made periodically.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l4 level1 lfo5;\"><!-- [if !supportLists]--><span style=\"font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">3.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span style=\"font-family: 'Century Gothic',sans-serif;\">In the journal, information&nbsp;about a particular account is not found at one place, whereas in the ledger&nbsp;information about a particular account is found at one place only. <\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l4 level1 lfo5;\"><!-- [if !supportLists]--><span style=\"font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">4.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span style=\"font-family: 'Century Gothic',sans-serif;\">Recording of transactions in&nbsp;the journal is called journalising and recording of transactions in the ledger&nbsp;is called posting. <\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l4 level1 lfo5;\"><!-- [if !supportLists]--><span style=\"font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">5.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span style=\"font-family: 'Century Gothic',sans-serif;\">A journal entry shows both the&nbsp;aspects debit as well as credit but each entry in the ledger shows only one&nbsp;aspect. <\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l4 level1 lfo5;\"><!-- [if !supportLists]--><span style=\"font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">6.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span style=\"font-family: 'Century Gothic',sans-serif;\">Narration is written after each&nbsp;entry in the journal but no narration is given in the ledger. <\/span><\/p>\n<p class=\"MsoListParagraphCxSpLast\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l4 level1 lfo5;\"><!-- [if !supportLists]--><span style=\"font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">7.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span style=\"font-family: 'Century Gothic',sans-serif;\">Vouchers, receipts, debit&nbsp;notes, credit notes etc., from the basic documents form journal entry, whereas&nbsp;journal constitutes basic record for ledger entries.<\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-outline-level: 2;\"><b><span style=\"font-size: 16.0pt; font-family: 'Century Gothic',sans-serif;\">Subsidiary&nbsp;Books&nbsp;<\/span><\/b><b><span style=\"font-size: 14.0pt; font-family: 'Century Gothic',sans-serif;\">Introduction<\/span><\/b><\/p>\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"><span style=\"font-family: 'Century Gothic',sans-serif;\">Journal is&nbsp;subdivided into various parts known as subsidiary books or sub-divisions of&nbsp;journal. Each one of the subsidiary books is a special journal and a book of&nbsp;original or prime entry. There are no journal entries when records are made in&nbsp;these books. Recording the transactions in a special journal and then in the&nbsp;ledger accounts is the practical system of accounting which is also referred to&nbsp;as English System. Though the usual type of journal entries are not passed in&nbsp;these sub-divided journals, the double entry principles of accounting are&nbsp;strictly followed.<\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-outline-level: 3;\"><b><span style=\"font-size: 14.0pt; font-family: 'Century Gothic',sans-serif;\">Kinds&nbsp;Of Subsidiary Books<\/span><\/b><\/p>\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"><span style=\"font-family: 'Century Gothic',sans-serif;\">There are&nbsp;different types of subsidiary books which are commonly used in any<\/span><\/p>\n<p class=\"MsoListParagraph\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l1 level1 lfo6;\"><!-- [if !supportLists]--><b><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">1.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-weight: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp; <\/span><\/span><\/b><!--[endif]--><b><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Purchases Book-&nbsp;<\/span><\/b><span style=\"font-family: &quot;Century Gothic&quot;, sans-serif;\">This book is used&nbsp;<\/span><span style=\"font-family: &quot;Century Gothic&quot;, sans-serif;\">to record all credit purchases made by the business concern from its suppliers.&nbsp;<\/span><span style=\"font-family: &quot;Century Gothic&quot;, sans-serif;\">This book is also known as \u2018Purchases Books\u2019, \u2018Purchases Journal\u2019 or \u2018Invoice&nbsp;<\/span><span style=\"font-family: &quot;Century Gothic&quot;, sans-serif;\">Book\u2019. It contains five columns, viz., Date, Particulars, Ledger Folio, Inward&nbsp;<\/span><span style=\"font-family: &quot;Century Gothic&quot;, sans-serif;\">Invoice Number and Amount. Whenever any credit purchase is made, the date on<\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"><span style=\"font-family: 'Century Gothic',sans-serif;\">which the transaction has taken place is entered in the \u2018Date Column\u2019, the name&nbsp;of the party from whom the purchase has been made the particulars column, the&nbsp;inward invoice number with which the purchase has been made in the \u2018inward&nbsp;Invoice Number Column\u2019 and the money value of the purchase in the \u2018Amount&nbsp;Column\u2019. The \u2018L.F. Column\u2019 is to record the ledger folio number while posting&nbsp;is made.&nbsp;<\/span><span style=\"font-family: &quot;Century Gothic&quot;, sans-serif;\">Posting: The&nbsp;<\/span><span style=\"font-family: &quot;Century Gothic&quot;, sans-serif;\">total of purchases book for a specified period is debited to the purchases&nbsp;<\/span><span style=\"font-family: &quot;Century Gothic&quot;, sans-serif;\">account in the Ledger. The personal accounts are posted by crediting the&nbsp;<\/span><span style=\"font-family: &quot;Century Gothic&quot;, sans-serif;\">individual accounts.<\/span><\/p>\n<p class=\"MsoListParagraph\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l1 level1 lfo6;\"><!-- [if !supportLists]--><b><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">2.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-weight: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp; <\/span><\/span><\/b><!--[endif]--><b><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Sales books-&nbsp;<\/span><\/b><span style=\"font-family: &quot;Century Gothic&quot;, sans-serif;\">This book is used&nbsp;<\/span><span style=\"font-family: &quot;Century Gothic&quot;, sans-serif;\">to record all credit sales effected by the business to its customers. This book&nbsp;<\/span><span style=\"font-family: &quot;Century Gothic&quot;, sans-serif;\">is also called as \u2018Sales Book\u2019, \u2018sales Journal\u2019 or \u2018Sold Book\u2019. It contains&nbsp;<\/span><span style=\"font-family: &quot;Century Gothic&quot;, sans-serif;\">five columns, viz., Date, Particulars, L.F., Outward Invoice Number and Amount.&nbsp;<\/span><span style=\"font-family: &quot;Century Gothic&quot;, sans-serif;\">When any credit sales is effected, the date is entered in the \u2018Date Column\u2019,&nbsp;<\/span><span style=\"font-family: &quot;Century Gothic&quot;, sans-serif;\">the name of the party to whom the sale is made in the \u2018Particulars Column\u2019, the&nbsp;<\/span><span style=\"font-family: &quot;Century Gothic&quot;, sans-serif;\">invoice number with which the sales have been effected in the \u2018Out-ward Invoice&nbsp;<\/span><span style=\"font-family: &quot;Century Gothic&quot;, sans-serif;\">Number Column\u2019 and the money value of the sales in the \u2018Amount Column\u2019, The LF<\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"><span style=\"font-family: 'Century Gothic',sans-serif;\">column is entered while posting is effected.&nbsp;<\/span><span style=\"font-family: &quot;Century Gothic&quot;, sans-serif;\">Posting: The&nbsp;<\/span><span style=\"font-family: &quot;Century Gothic&quot;, sans-serif;\">total of the Sales Book for a specified period is credited to the Sales Account&nbsp;<\/span><span style=\"font-family: &quot;Century Gothic&quot;, sans-serif;\">in the Ledger. The personal account is posted by debiting the individual<\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"><span style=\"font-family: 'Century Gothic',sans-serif;\">accounts.<\/span><\/p>\n<p class=\"MsoListParagraph\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l1 level1 lfo6;\"><!-- [if !supportLists]--><b><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">3.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-weight: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp; <\/span><\/span><\/b><!--[endif]--><b><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Purchases&nbsp;Returns Books-&nbsp;<\/span><\/b><span style=\"font-family: &quot;Century Gothic&quot;, sans-serif;\">This book is used&nbsp;<\/span><span style=\"font-family: &quot;Century Gothic&quot;, sans-serif;\">to record all transactions relating to the goods returned to suppliers. This&nbsp;<\/span><span style=\"font-family: &quot;Century Gothic&quot;, sans-serif;\">book is also known as \u2018Purchases Returns journal\u2019 or \u2018Returns Outward Book\u2019,&nbsp;<\/span><span style=\"font-family: &quot;Century Gothic&quot;, sans-serif;\">the specimen ruling of a Purchases Returns Book is given below:<\/span><\/p>\n<p class=\"MsoListParagraph\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l1 level1 lfo6;\"><!-- [if !supportLists]--><b><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">4.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-weight: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp; <\/span><\/span><\/b><!--[endif]--><b><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Sales Returns&nbsp;Books-&nbsp;<\/span><\/b><span style=\"font-family: &quot;Century Gothic&quot;, sans-serif;\">This book is used&nbsp;<\/span><span style=\"font-family: &quot;Century Gothic&quot;, sans-serif;\">to record all transactions relating to goods returned by customers. This book&nbsp;<\/span><span style=\"font-family: &quot;Century Gothic&quot;, sans-serif;\">is also known as \u2018Sales Return Journal\u2019 or \u2018Returns Inwards Book\u2019, the specimen&nbsp;<\/span><span style=\"font-family: &quot;Century Gothic&quot;, sans-serif;\">ruling of sales returns book is given below:<\/span><\/p>\n<p class=\"MsoListParagraph\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l1 level1 lfo6;\"><!-- [if !supportLists]--><b><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">5.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-weight: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp; <\/span><\/span><\/b><!--[endif]--><b><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Bills&nbsp;Receivable Book:&nbsp;<\/span><\/b><span style=\"font-family: &quot;Century Gothic&quot;, sans-serif;\">This book is used&nbsp;<\/span><span style=\"font-family: &quot;Century Gothic&quot;, sans-serif;\">to record all the bills received by the business from its customers. It&nbsp;<\/span><span style=\"font-family: &quot;Century Gothic&quot;, sans-serif;\">contains details regarding the name of the acceptor, date of the bill, place of&nbsp;<\/span><span style=\"font-family: &quot;Century Gothic&quot;, sans-serif;\">payment, term of the bill, due date and the amount of the bill. The specimen&nbsp;<\/span><span style=\"font-family: &quot;Century Gothic&quot;, sans-serif;\">ruing of a Bills Receivable Book is given below:<\/span><\/p>\n<p class=\"MsoListParagraph\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l1 level1 lfo6;\"><!-- [if !supportLists]--><b><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">6.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-weight: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp; <\/span><\/span><\/b><!--[endif]--><b><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Bills&nbsp;Receivable Book-&nbsp;<\/span><\/b><span style=\"font-family: &quot;Century Gothic&quot;, sans-serif;\">While posting,&nbsp;<\/span><span style=\"font-family: &quot;Century Gothic&quot;, sans-serif;\">the individual customers\u2019 accounts will be credited and the total of the Bills<\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"><span style=\"font-family: 'Century Gothic',sans-serif;\">Receivable Book for a specified period will be debited to the Bills Receivable&nbsp;Account in the Ledger.<\/span><\/p>\n<p class=\"MsoListParagraph\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l1 level1 lfo6;\"><!-- [if !supportLists]--><b><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">7.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-weight: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp; <\/span><\/span><\/b><!--[endif]--><b><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Bills Payable&nbsp;Book:&nbsp;<\/span><\/b><span style=\"font-family: &quot;Century Gothic&quot;, sans-serif;\">This book is used&nbsp;<\/span><span style=\"font-family: &quot;Century Gothic&quot;, sans-serif;\">to record all the bills accepted by the business drawn by its creditors. It&nbsp;<\/span><span style=\"font-family: &quot;Century Gothic&quot;, sans-serif;\">contains details regarding the name of the drawer, payee and date of&nbsp;<\/span><span style=\"font-family: &quot;Century Gothic&quot;, sans-serif;\">acceptance, due date, place of payment, term and amount of the bill.<\/span><\/p>\n<p class=\"MsoListParagraph\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l1 level1 lfo6;\"><!-- [if !supportLists]--><b><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">8.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-weight: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp; <\/span><\/span><\/b><!--[endif]--><b><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Journal Proper-&nbsp;<\/span><\/b><span style=\"font-family: &quot;Century Gothic&quot;, sans-serif;\">This book is used&nbsp;<\/span><span style=\"font-family: &quot;Century Gothic&quot;, sans-serif;\">to record all the residual transactions which cannot find place in any of the subsidiary<\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"><span style=\"font-family: 'Century Gothic',sans-serif;\">books. While recording, the entries are made in the journal covering both the&nbsp;aspects of the transaction. The following are some of the examples of&nbsp;transactions which are entered in this book.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpFirst\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l3 level1 lfo7;\"><!-- [if !supportLists]--><span style=\"font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">1.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span style=\"font-family: 'Century Gothic',sans-serif;\">Opening entries and closing&nbsp;entries. <\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l3 level1 lfo7;\"><!-- [if !supportLists]--><span style=\"font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">2.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span style=\"font-family: 'Century Gothic',sans-serif;\">Adjusting entries <\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l3 level1 lfo7;\"><!-- [if !supportLists]--><span style=\"font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">3.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span style=\"font-family: 'Century Gothic',sans-serif;\">Transfer entries from one&nbsp;account to another account. <\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l3 level1 lfo7;\"><!-- [if !supportLists]--><span style=\"font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">4.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span style=\"font-family: 'Century Gothic',sans-serif;\">Rectification entries. <\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l3 level1 lfo7;\"><!-- [if !supportLists]--><span style=\"font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">5.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span style=\"font-family: 'Century Gothic',sans-serif;\">Bills of Exchange Entries <\/span><\/p>\n<p class=\"MsoListParagraphCxSpLast\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l3 level1 lfo7;\"><!-- [if !supportLists]--><span style=\"font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">6.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span style=\"font-family: 'Century Gothic',sans-serif;\">Credit Purchase\/sale of an&nbsp;asset other than goods. <\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"><b><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Cash&nbsp;Book-&nbsp;<\/span><\/b><span style=\"font-family: &quot;Century Gothic&quot;, sans-serif;\">Cash Book is a&nbsp;<\/span><span style=\"font-family: &quot;Century Gothic&quot;, sans-serif;\">sub-division of Journal recording transactions pertaining to cash receipts and&nbsp;<\/span><span style=\"font-family: &quot;Century Gothic&quot;, sans-serif;\">payments. Firstly, all cash transactions are recorded in the Cash Book&nbsp;<\/span><span style=\"font-family: &quot;Century Gothic&quot;, sans-serif;\">wherefrom they are posted subsequently to the respective ledger accounts. The&nbsp;<\/span><span style=\"font-family: &quot;Century Gothic&quot;, sans-serif;\">Cash Book is maintained in the form of a ledger with the required explanation&nbsp;<\/span><span style=\"font-family: &quot;Century Gothic&quot;, sans-serif;\">called as narration and hence, it plays a dual role of a journal as well as&nbsp;<\/span><span style=\"font-family: &quot;Century Gothic&quot;, sans-serif;\">ledger. All cash receipts are recorded on the debit side and all cash payments&nbsp;<\/span><span style=\"font-family: &quot;Century Gothic&quot;, sans-serif;\">are recorded on the credit side. All cash transactions are recorded&nbsp;<\/span><span style=\"font-family: &quot;Century Gothic&quot;, sans-serif;\">chronologically in the Cash Book. The Cash Book will always show a debit&nbsp;<\/span><span style=\"font-family: &quot;Century Gothic&quot;, sans-serif;\">balance since payments cannot exceed the receipts at any time.<\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"><span style=\"font-family: 'Century Gothic',sans-serif;\">Kinds of Cash&nbsp;Book: From the above it can be observed that the Cash Book serves as a&nbsp;subsidiary books as well as ledger. Depending upon the nature of business and&nbsp;the type of cash transactions, various types of Cash books are used. They are:<\/span><\/p>\n<p class=\"MsoListParagraphCxSpFirst\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l7 level1 lfo8;\"><!-- [if !supportLists]--><span style=\"font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">1.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span style=\"font-family: 'Century Gothic',sans-serif;\">Single Column Cash Book <\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l7 level1 lfo8;\"><!-- [if !supportLists]--><span style=\"font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">2.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span style=\"font-family: 'Century Gothic',sans-serif;\">Two Column Cash Book or Cash&nbsp;Book with cash and discount columns. <\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l7 level1 lfo8;\"><!-- [if !supportLists]--><span style=\"font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">3.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span style=\"font-family: 'Century Gothic',sans-serif;\">Three Columnar Cash Book or&nbsp;Cash Book with cash, bank and discount columns. <\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l7 level1 lfo8;\"><!-- [if !supportLists]--><span style=\"font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">4.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span style=\"font-family: 'Century Gothic',sans-serif;\">\u2018Bank\u2019 Cash Book or Cash Book&nbsp;with bank and discount columns. <\/span><\/p>\n<p class=\"MsoListParagraphCxSpLast\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l7 level1 lfo8;\"><!-- [if !supportLists]--><span style=\"font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">5.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span style=\"font-family: 'Century Gothic',sans-serif;\">Petty Cash Book. <\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-outline-level: 3;\"><b><span style=\"font-size: 14.0pt; font-family: 'Century Gothic',sans-serif;\">Basic&nbsp;Document For Subsidiary Books<\/span><\/b><\/p>\n<p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><b><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Inward&nbsp;Invoice:-&nbsp;<\/span><\/b><span style=\"font-family: &quot;Century Gothic&quot;, sans-serif;\">This is the&nbsp;<\/span><span style=\"font-family: &quot;Century Gothic&quot;, sans-serif;\">document sent by the suppliers of goods giving details of goods sent, price,&nbsp;<\/span><span style=\"font-family: &quot;Century Gothic&quot;, sans-serif;\">value, discount etc. It is the basis for entries in purchases book.<\/span><\/p>\n<p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><b><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Outward&nbsp;Invoice:&nbsp;<\/span><\/b><span style=\"font-family: &quot;Century Gothic&quot;, sans-serif;\">This is a&nbsp;<\/span><span style=\"font-family: &quot;Century Gothic&quot;, sans-serif;\">document sent by the firm to the customers, showing the details of goods&nbsp;<\/span><span style=\"font-family: &quot;Century Gothic&quot;, sans-serif;\">supplied, their price and value, discounts etc., it is the basis for writing&nbsp;<\/span><span style=\"font-family: &quot;Century Gothic&quot;, sans-serif;\">sales book.<\/span><\/p>\n<p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><b><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Debit Note:-&nbsp;<\/span><\/b><span style=\"font-family: &quot;Century Gothic&quot;, sans-serif;\">It is a simple&nbsp;<\/span><span style=\"font-family: &quot;Century Gothic&quot;, sans-serif;\">statement sent by a person to another person showing the amount debited to the<\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"><span style=\"font-family: 'Century Gothic',sans-serif;\">account of the latter along with a brief explanation. The debit notes are&nbsp;issued by a trader relating to purchase returns in order to put up his claim&nbsp;for abatement of his dues to the other party. Debit notes are serially numbered&nbsp;and are similar to invoices although they are usually printed in red ink.<\/span><\/p>\n<p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><b><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Credit Note:-&nbsp;<\/span><\/b><span style=\"font-family: &quot;Century Gothic&quot;, sans-serif;\">It is nothing but&nbsp;<\/span><span style=\"font-family: &quot;Century Gothic&quot;, sans-serif;\">a statement sent by one person to another person showing the amount credited to<\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"><span style=\"font-family: 'Century Gothic',sans-serif;\">the account of the latter along with a brief explanation. The credit notes are&nbsp;used for sales return in order to intimate related abatement and are similar to&nbsp;invoice although they are usually printed in red ink.<\/span><\/p>\n<p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><b><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Cash Receipts&nbsp;and Vouchers:-&nbsp;<\/span><\/b><span style=\"font-family: &quot;Century Gothic&quot;, sans-serif;\">These are the&nbsp;<\/span><span style=\"font-family: &quot;Century Gothic&quot;, sans-serif;\">vouchers and receipts for cash received and paid. Entries in cash book are made&nbsp;<\/span><span style=\"font-family: &quot;Century Gothic&quot;, sans-serif;\">on the strength of the vouchers and receipts. They are also useful for auditing&nbsp;<\/span><span style=\"font-family: &quot;Century Gothic&quot;, sans-serif;\">purpose.<\/span><\/p>\n<p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><b><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Contra Entries-&nbsp;<\/span><\/b><span style=\"font-family: &quot;Century Gothic&quot;, sans-serif;\">For any single&nbsp;<\/span><span style=\"font-family: &quot;Century Gothic&quot;, sans-serif;\">transaction the same account cannot be debited and credited. But since cash and&nbsp;<\/span><span style=\"font-family: &quot;Century Gothic&quot;, sans-serif;\">bank accounts are maintained in the cash book, the debit and credit may be&nbsp;<\/span><span style=\"font-family: &quot;Century Gothic&quot;, sans-serif;\">found in the two different accounts in the Cash Book. They are transactions&nbsp;<\/span><span style=\"font-family: &quot;Century Gothic&quot;, sans-serif;\">which affect both the sides of the Cash Book. For instance, when cash is&nbsp;<\/span><span style=\"font-family: &quot;Century Gothic&quot;, sans-serif;\">deposited into the bank, bank account should be debited and cash account should&nbsp;<\/span><span style=\"font-family: &quot;Century Gothic&quot;, sans-serif;\">be credited. Hence, on the debit side of the Cash Book. \u2018To Cash\u2019 is written in&nbsp;<\/span><span style=\"font-family: &quot;Century Gothic&quot;, sans-serif;\">the particulars column and the amount is entered in the bank column. Similarly,&nbsp;<\/span><span style=\"font-family: &quot;Century Gothic&quot;, sans-serif;\">on the credit side of the Cash Book, \u2018By Bank\u2019 is written in the particulars<\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"><span style=\"font-family: 'Century Gothic',sans-serif;\">column and the amount is entered in the cash column.&nbsp;<\/span><span style=\"font-family: &quot;Century Gothic&quot;, sans-serif;\">When cash is&nbsp;<\/span><span style=\"font-family: &quot;Century Gothic&quot;, sans-serif;\">withdrawn from the bank, on the debit side of the Cash Book, \u2018To Bank\u2019 is&nbsp;<\/span><span style=\"font-family: &quot;Century Gothic&quot;, sans-serif;\">written in the particulars column and the amount is written in the cash column.<\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"><span style=\"font-family: 'Century Gothic',sans-serif;\">Likewise, on the credit side of the Cash Book, \u2018By Cash\u2019 is written in the&nbsp;particulars column and amount is entered in the bank column. Therefore, those&nbsp;entries which appear on both the sides of the Cash Book are called Contra&nbsp;Entries and they are identified and denoted in the Cash Book itself by writing&nbsp;the letter \u2018C\u2019 in the Ledger Folio Columns on either side. For double entry&nbsp;procedure is completed in the cash book itself, no further positing is made in&nbsp;the ledger.&nbsp;<\/span><span style=\"font-family: &quot;Century Gothic&quot;, sans-serif;\">In a three&nbsp;<\/span><span style=\"font-family: &quot;Century Gothic&quot;, sans-serif;\">columnar Cash Book, cash and bank columns are balanced as any other ledger&nbsp;<\/span><span style=\"font-family: &quot;Century Gothic&quot;, sans-serif;\">account and discount columns are imply totaled. To know the balance of the&nbsp;<\/span><span style=\"font-family: &quot;Century Gothic&quot;, sans-serif;\">discount columns, a separate account, viz., discount account is opened in the&nbsp;<\/span><span style=\"font-family: &quot;Century Gothic&quot;, sans-serif;\">ledger. While the cash column will always show a debit balance, the bank column&nbsp;<\/span><span style=\"font-family: &quot;Century Gothic&quot;, sans-serif;\">may show a credit balance at times. The credit balance in the bank column&nbsp;<\/span><span style=\"font-family: &quot;Century Gothic&quot;, sans-serif;\">represents nothing but bank overdraft.<\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-outline-level: 3;\"><b><span style=\"font-size: 14.0pt; font-family: 'Century Gothic',sans-serif;\">Discounts<\/span><\/b><\/p>\n<p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><b><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Trade discount-&nbsp;<\/span><\/b><span style=\"font-family: &quot;Century Gothic&quot;, sans-serif;\">When a customer&nbsp;<\/span><span style=\"font-family: &quot;Century Gothic&quot;, sans-serif;\">buys goods regularly or buys large quantity or buys for a large amount, the&nbsp;<\/span><span style=\"font-family: &quot;Century Gothic&quot;, sans-serif;\">seller is usually inclined to allow a concession in price. He will calculate&nbsp;<\/span><span style=\"font-family: &quot;Century Gothic&quot;, sans-serif;\">the total price according to the list of catalogue. But after the total is&nbsp;<\/span><span style=\"font-family: &quot;Century Gothic&quot;, sans-serif;\">arrived at, he will make a deduction 5% or 10% depending upon his business&nbsp;<\/span><span style=\"font-family: &quot;Century Gothic&quot;, sans-serif;\">policy. This deduction is known as Trade discount.<\/span><\/p>\n<p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><b><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Cash Discount-&nbsp;<\/span><\/b><span style=\"font-family: &quot;Century Gothic&quot;, sans-serif;\">An amount which&nbsp;<\/span><span style=\"font-family: &quot;Century Gothic&quot;, sans-serif;\">is allowed for the prompt settlement of debt arising out of a sale within a&nbsp;<\/span><span style=\"font-family: &quot;Century Gothic&quot;, sans-serif;\">specified time and calculated on a percentage basis is known as cash discount,&nbsp;<\/span><span style=\"font-family: &quot;Century Gothic&quot;, sans-serif;\">i.e., it is always associated with actual payment.&nbsp;<\/span><span style=\"font-family: &quot;Century Gothic&quot;, sans-serif;\">Difference&nbsp;<\/span><span style=\"font-family: &quot;Century Gothic&quot;, sans-serif;\">Between Trade Discount and Cash Discount<\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"><b><i><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Trade&nbsp;discount<\/span><\/i><\/b><\/p>\n<p class=\"MsoListParagraphCxSpFirst\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l6 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00d8<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;<\/span><\/span><span style=\"font-family: 'Century Gothic',sans-serif;\">It&nbsp;is given by the manufacturer or the wholesaler to a retailer and not to others.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l6 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00d8<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;<\/span><\/span><span style=\"font-family: 'Century Gothic',sans-serif;\">It&nbsp;is allowed on a certain quantity being purchased.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l6 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00d8<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;<\/span><\/span><span style=\"font-family: 'Century Gothic',sans-serif;\">It&nbsp;is a reduction in the catalogue price of an article.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l6 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00d8<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;<\/span><\/span><span style=\"font-family: 'Century Gothic',sans-serif;\">It&nbsp;is not usually accounted for in the books since the net amount (i.e. after&nbsp;deducting discount) is shown.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l6 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00d8<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;<\/span><\/span><span style=\"font-family: 'Century Gothic',sans-serif;\">It&nbsp;is allowed only when there is a sale either cash or credit.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l6 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00d8<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;<\/span><\/span><span style=\"font-family: 'Century Gothic',sans-serif;\">It&nbsp;is allowed on payment being made before a certain date.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l6 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00d8<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;<\/span><\/span><span style=\"font-family: 'Century Gothic',sans-serif;\">It&nbsp;is a reduction in the amount due by a debtor.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l6 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00d8<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;<\/span><\/span><span style=\"font-family: 'Century Gothic',sans-serif;\">This&nbsp;discount must have to be accounted for in the books since it is deducted from&nbsp;the gross selling price.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l6 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00d8<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;<\/span><\/span><span style=\"font-family: 'Century Gothic',sans-serif;\">It&nbsp;is allowed only when there is cash receipt or cash payment including cheques.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l6 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00d8<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;<\/span><\/span><span style=\"font-family: 'Century Gothic',sans-serif;\">It&nbsp;varies from customer to customer depending on the time and period of payment.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpLast\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l6 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00d8<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;<\/span><\/span><span style=\"font-family: 'Century Gothic',sans-serif;\">It&nbsp;is allowed only on condition. The dues should be paid within the stipulated&nbsp;time. If not, the debtor is not eligible for cash discount.<\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"><b><i><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Cash&nbsp;discount<\/span><\/i><\/b><\/p>\n<p class=\"MsoListParagraphCxSpFirst\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l5 level1 lfo9;\"><!-- [if !supportLists]--><span style=\"font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00d8<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;<\/span><\/span><span style=\"font-family: 'Century Gothic',sans-serif;\">It&nbsp;may be allowed by seller to any debtor.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpLast\" style=\"margin-bottom: .0001pt; mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l5 level1 lfo9;\"><!-- [if !supportLists]--><span style=\"font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00d8<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;<\/span><\/span><span style=\"font-family: 'Century Gothic',sans-serif;\">It&nbsp;is allowed or not allowed according to sales policy followed by a business&nbsp;concern.<\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-outline-level: 1;\"><b><span style=\"font-size: 36.0pt; font-family: 'Century Gothic',sans-serif;\">Part-4<\/span><\/b><\/p>\n<p class=\"MsoNormal\" style=\"text-align: center; line-height: normal; mso-outline-level: 1; margin: 0in 0in .0001pt .25in;\" align=\"center\"><b><span style=\"font-size: 20.0pt; font-family: 'Century Gothic',sans-serif;\">T<\/span><\/b>RIAL<b><span style=\"font-size: 20.0pt; font-family: 'Century Gothic',sans-serif;\"> B<\/span><\/b>ALANCE<b><\/b><\/p>\n<p class=\"MsoNormal\" style=\"line-height: normal; mso-outline-level: 2; margin: 0in 0in .0001pt .25in;\"><b><span style=\"font-size: 16.0pt; font-family: 'Century Gothic',sans-serif;\">Introduction<br><\/span><\/b><\/p>\n<p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .25in;\"><span style=\"font-family: 'Century Gothic',sans-serif;\">According to the dual aspect&nbsp;concept, the total of debit balance must be equal to the credit balance. It is&nbsp;a must that the correctness of posting to the ledger accounts and their&nbsp;balances be verified. This is done by preparing a trail balance.<\/span><\/p>\n<p class=\"MsoNormal\" style=\"line-height: normal; mso-outline-level: 3; margin: 0in 0in .0001pt .25in;\"><b><span style=\"font-size: 14.0pt; font-family: 'Century Gothic',sans-serif;\">Meaning<\/span><\/b><\/p>\n<p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .25in;\"><span style=\"font-family: 'Century Gothic',sans-serif;\">Trial balance is a statement&nbsp;prepared with the balances or total of debits and credits of all the accounts&nbsp;in the ledger to test the arithmetical accuracy of the ledger accounts. As the&nbsp;name indicates it is prepared to check the ledger balances. If the total of the&nbsp;debit and credit amount columns of the trail balance are equal, it is assumed<br>that the posting to the ledger in terms of debit and credit amounts is&nbsp;accurate. The agreement of a trail balance ensure arithmetical accuracy only, A&nbsp;concern can prepare trail balance at any time, but its preparation as on the<br>closing date of an accounting year is compulsory.<\/span><\/p>\n<p class=\"MsoNormal\" style=\"line-height: normal; mso-outline-level: 3; margin: 0in 0in .0001pt .25in;\"><b><span style=\"font-size: 14.0pt; font-family: 'Century Gothic',sans-serif;\">Objectives&nbsp;Of Preparing A Trail Balance <\/span><\/b><\/p>\n<p class=\"MsoListParagraphCxSpFirst\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l0 level1 lfo1; margin: 0in 0in .0001pt .75in;\"><!-- [if !supportLists]--><span style=\"font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">1.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span style=\"font-family: 'Century Gothic',sans-serif;\">It gives the balances of all&nbsp;the accounts of the ledger. The balance of any account can be found from a<br>glance from the trail balance without going through the pages of the ledger. <\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l0 level1 lfo1; margin: 0in 0in .0001pt .75in;\"><!-- [if !supportLists]--><span style=\"font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">2.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span style=\"font-family: 'Century Gothic',sans-serif;\">It is a check on the accuracy&nbsp;of posting. If the trail balance agrees, it proves: <\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.5in; line-height: normal; mso-list: l0 level2 lfo1; margin: 0in 0in .0001pt 1.5in;\"><!-- [if !supportLists]--><span style=\"font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">i.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<\/span><\/span><span style=\"font-family: 'Century Gothic',sans-serif;\">That&nbsp;both the aspects of each transaction are recorded and <\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.5in; line-height: normal; mso-list: l0 level2 lfo1; margin: 0in 0in .0001pt 1.5in;\"><!-- [if !supportLists]--><span style=\"font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">ii.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<\/span><\/span><span style=\"font-family: 'Century Gothic',sans-serif;\">That&nbsp;the books are arithmetically accurate. <\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l0 level1 lfo1; margin: 0in 0in .0001pt .75in;\"><!-- [if !supportLists]--><span style=\"font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">3.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span style=\"font-family: 'Century Gothic',sans-serif;\">It facilitates the preparation&nbsp;of profit and loss account and the balance sheet.&nbsp;<\/span><\/p>\n<p class=\"MsoListParagraphCxSpLast\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l0 level1 lfo1; margin: 0in 0in .0001pt .75in;\"><!-- [if !supportLists]--><span style=\"font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">4.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span style=\"font-family: 'Century Gothic',sans-serif;\">Important conclusions can be&nbsp;derived by comparing the balances of two or more than two years with the help&nbsp;of trail balances of those years. <\/span><\/p>\n<p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .25in;\"><b><span style=\"font-size: 14.0pt; font-family: 'Century Gothic',sans-serif;\">Features Of&nbsp;Trail Balances <\/span><\/b><\/p>\n<p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .25in;\"><span style=\"font-family: 'Century Gothic',sans-serif;\">The following are the important&nbsp;features of a trail balances:<\/span><\/p>\n<p class=\"MsoListParagraphCxSpFirst\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l2 level1 lfo2; margin: 0in 0in .0001pt .75in;\"><!-- [if !supportLists]--><span style=\"font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">1.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span style=\"font-family: 'Century Gothic',sans-serif;\">A trail balance is prepared as&nbsp;on a specified date. <\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l2 level1 lfo2; margin: 0in 0in .0001pt .75in;\"><!-- [if !supportLists]--><span style=\"font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">2.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span style=\"font-family: 'Century Gothic',sans-serif;\">It contains a list of all&nbsp;ledger account including cash account. <\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l2 level1 lfo2; margin: 0in 0in .0001pt .75in;\"><!-- [if !supportLists]--><span style=\"font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">3.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span style=\"font-family: 'Century Gothic',sans-serif;\">It may be prepared with the<br>balances or totals of Ledger accounts. <\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l2 level1 lfo2; margin: 0in 0in .0001pt .75in;\"><!-- [if !supportLists]--><span style=\"font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">4.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span style=\"font-family: 'Century Gothic',sans-serif;\">Total of the debit and credit<br>amount columns of the trail balance must tally. <\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l2 level1 lfo2; margin: 0in 0in .0001pt .75in;\"><!-- [if !supportLists]--><span style=\"font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">5.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span style=\"font-family: 'Century Gothic',sans-serif;\">It the debit and credit amounts<br>are equal, we assume that ledger accounts are arithmetically accurate. <\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l2 level1 lfo2; margin: 0in 0in .0001pt .75in;\"><!-- [if !supportLists]--><span style=\"font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">6.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span style=\"font-family: 'Century Gothic',sans-serif;\">Difference in the debit and<br>credit columns points out that some mistakes have been committed. <\/span><\/p>\n<p class=\"MsoListParagraphCxSpLast\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l2 level1 lfo2; margin: 0in 0in .0001pt .75in;\"><!-- [if !supportLists]--><span style=\"font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">7.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span style=\"font-family: 'Century Gothic',sans-serif;\">Tallying of trail balance is<br>not a conclusive profit of accuracy of accounts. <\/span><\/p>\n<p class=\"MsoNormal\" style=\"line-height: normal; mso-outline-level: 3; margin: 0in 0in .0001pt .25in;\"><b><span style=\"font-size: 14.0pt; font-family: 'Century Gothic',sans-serif;\">Methods<br>Of Preparing Trail Balance<\/span><\/b><\/p>\n<p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .25in;\"><span style=\"font-family: 'Century Gothic',sans-serif;\">A trail balance refers to a<br>list of the ledger balances as on a particular date. It can be prepared in the<br>following manner:<\/span><\/p>\n<p class=\"MsoListParagraph\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l4 level1 lfo3; margin: 0in 0in .0001pt .75in;\"><!-- [if !supportLists]--><b><i><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">1.<span style=\"font-style: normal; font-variant-numeric: normal; font-variant-east-asian: normal; font-weight: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp; <\/span><\/span><\/i><\/b><!--[endif]--><b><i><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Total Method<\/span><\/i><\/b><\/p>\n<p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .25in;\"><span style=\"font-family: 'Century Gothic',sans-serif;\">According to this method, debit<br>total and credit total of each account of ledger are recorded in the trail<br>balance.<\/span><\/p>\n<p class=\"MsoListParagraph\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l4 level1 lfo3; margin: 0in 0in .0001pt .75in;\"><!-- [if !supportLists]--><b><i><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">2.<span style=\"font-style: normal; font-variant-numeric: normal; font-variant-east-asian: normal; font-weight: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp; <\/span><\/span><\/i><\/b><!--[endif]--><b><i><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Balance Method<\/span><\/i><\/b><\/p>\n<p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .25in;\"><span style=\"font-family: 'Century Gothic',sans-serif;\">According to this method, only<br>balance of each account of ledger is recorded in trail balance. Some accounts<br>may have debit balance and the other may have credit balance. All these debit<br>and credit balances are recorded in it. This method is widely used.<\/span><\/p>\n<p><\/p>\n<p><span style=\"font-size: 11pt;\">&nbsp;<\/span><\/p>\n<p><\/p>\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"><span style=\"font-family: 'Century Gothic',sans-serif;\">&nbsp;<\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-outline-level: 1;\"><b><span style=\"font-size: 36.0pt; font-family: 'Century Gothic',sans-serif;\">Part-5<\/span><\/b><\/p>\n<p class=\"MsoNormal\" style=\"text-align: center; line-height: normal; margin: 0in 0in .0001pt .25in;\" align=\"center\"><b><span style=\"font-size: 20.0pt; font-family: 'Century Gothic',sans-serif;\">M<\/span><\/b>anufacturing<b><span style=\"font-size: 20.0pt; font-family: 'Century Gothic',sans-serif;\"> A<\/span><\/b>ccount<b><\/b><\/p>\n<p class=\"MsoNormal\" style=\"line-height: normal; mso-outline-level: 2; margin: 0in 0in .0001pt .25in;\"><b><span style=\"font-size: 16.0pt; font-family: 'Century Gothic',sans-serif;\">Introduction<br><\/span><\/b><\/p>\n<p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .25in;\"><span style=\"font-family: 'Century Gothic',sans-serif;\">\u2018Final Statements\u2019 generally<br>refer to two statement prepared by a business concern at the end of every<br>accounting year. They are (I) Income statement and (2) Balance sheet. In case<br>of trading concerns these statements are prepared under the headings \u2018Trading<br>and profit and loss account\u2019 and \u2018Balance sheet.\u2019 In case of manufacturing<br>concerns these statements are titled \u2018Manufacturing, Trading, and Profit and<br>Loss Account\u2019 and \u2018Balance Sheet.\u2019 In case of Limited companies they are called<br>\u2018Profit and Loss Account\u2019, \u2018Profit and Loss appropriation account\u2019 and \u2018Balance<br>sheet\u2019.<\/span><\/p>\n<p class=\"MsoNormal\" style=\"line-height: normal; mso-outline-level: 3; margin: 0in 0in .0001pt .25in;\"><b><span style=\"font-size: 14.0pt; font-family: 'Century Gothic',sans-serif;\">Meaning<br>Of Manufacturing Account<\/span><\/b><\/p>\n<p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .25in;\"><span style=\"font-family: 'Century Gothic',sans-serif;\">Manufacturing concerns which<br>convert raw material into finished product is required to prepare manufacturing<br>account and then prepare trading and profit and loss account. This is necessary<br>because they have to ascertain cost of goods manufactured, gross profit and net<br>profit.<\/span><\/p>\n<p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .25in;\"><b><span style=\"font-size: 14.0pt; font-family: 'Century Gothic',sans-serif;\">Purpose Of<br>Manufacturing Account<\/span><\/b><\/p>\n<p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .25in;\"><span style=\"font-family: 'Century Gothic',sans-serif;\">The main purpose of<br>manufacturing account is to show:<\/span><\/p>\n<p class=\"MsoListParagraphCxSpFirst\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l3 level1 lfo4; margin: 0in 0in .0001pt .75in;\"><!-- [if !supportLists]--><span style=\"font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">1.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span style=\"font-family: 'Century Gothic',sans-serif;\">Cost of goods manufactured; and<br><\/span><\/p>\n<p class=\"MsoListParagraphCxSpLast\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l3 level1 lfo4; margin: 0in 0in .0001pt .75in;\"><!-- [if !supportLists]--><span style=\"font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">2.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span style=\"font-family: 'Century Gothic',sans-serif;\">Major items of costs such as<br>raw material consumed, productive wages, direct and indirect expenses of<br>production. <\/span><\/p>\n<p class=\"MsoNormal\" style=\"line-height: normal; mso-outline-level: 3; margin: 0in 0in .0001pt .25in;\"><b><span style=\"font-size: 14.0pt; font-family: 'Century Gothic',sans-serif;\">Various<br>Items Shown In Manufacturing Account <\/span><\/b><\/p>\n<p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .25in;\"><b><u><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Debit side<br>items<\/span><\/u><\/b><\/p>\n<p class=\"MsoListParagraphCxSpFirst\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l1 level1 lfo5; margin: 0in 0in .0001pt .25in;\"><!-- [if !supportLists]--><span style=\"font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">A.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp; <\/span><\/span><!--[endif]--><b><i><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Raw material<br>consumed- <\/span><\/i><\/b><span style=\"font-family: 'Century Gothic',sans-serif;\">Manufacturing<br>account starts with value of raw materials consumed, i.e., opening stock of raw<br>materials plus Purchases and incidental expenses of purchase less closing stock<br>of raw materials.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l1 level1 lfo5; margin: 0in 0in .0001pt .25in;\"><!-- [if !supportLists]--><span style=\"font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">B.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><b><i><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Direct wages<br>and expenses- <\/span><\/i><\/b><span style=\"font-family: 'Century Gothic',sans-serif;\">Direct<br>wages and direct expenses are debited to manufacturing account. These are the<br>wages and expenses directly identifiable with the output produced.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l1 level1 lfo5; margin: 0in 0in .0001pt .25in;\"><!-- [if !supportLists]--><span style=\"font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">C.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp; <\/span><\/span><!--[endif]--><b><i><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Indirect<br>factory expenses- <\/span><\/i><\/b><span style=\"font-family: 'Century Gothic',sans-serif;\">Expenses<br>like factory rent, salaries, lighting, power, heat and fuel, machinery repairs,<br>depreciation and other factory expenses are debited to manufacturing account.<br>Total of Raw materials consumed, direct wages, direct expenses and factory<br>expenses is the total manufacturing cost.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l1 level1 lfo5; margin: 0in 0in .0001pt .25in;\"><!-- [if !supportLists]--><span style=\"font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">D.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp; <\/span><\/span><!--[endif]--><b><i><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Opening work<br>in progress- <\/span><\/i><\/b><span style=\"font-family: 'Century Gothic',sans-serif;\">Work-in-progress<br>is the semi finished output. Opening work-in-progress is shown on the debit<br>side of manufacturing account. The assumption is that it is completed into<br>finished output during the current accounting period.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpLast\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l1 level1 lfo5; margin: 0in 0in .0001pt .25in;\"><!-- [if !supportLists]--><span style=\"font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">E.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><b><i><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Sale of Scrap-<br><\/span><\/i><\/b><span style=\"font-family: 'Century Gothic',sans-serif;\">Scrap can<br>be raw material scrap or indirect material scrap. It may be reduced from<br>material cost on debit side. Alternatively it can be shown on credit side of<br>manufacturing account, like an income.<\/span><\/p>\n<p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .25in;\"><b><u><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Credit side<\/span><\/u><\/b><\/p>\n<p class=\"MsoListParagraphCxSpFirst\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l5 level2 lfo6; margin: 0in 0in .0001pt .25in;\"><!-- [if !supportLists]--><span style=\"font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">a.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><b><i><span style=\"font-family: 'Century Gothic',sans-serif;\">Closing work-in-progress- <\/span><\/i><\/b><span style=\"font-family: 'Century Gothic',sans-serif;\">It represents the semi-finished<br>output at the end of the accounting period and is credited to manufacturing<br>account.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l5 level1 lfo6; margin: 0in 0in .0001pt .25in;\"><!-- [if !supportLists]--><span style=\"font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">B.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><b><i><span style=\"font-family: 'Century Gothic',sans-serif;\">Sale of scrap- <\/span><\/i><\/b><span style=\"font-family: 'Century Gothic',sans-serif;\">If it is direct material scrap,<br>it can be reduced from raw material on debit side. However in the absence of<br>specific details, the amount from sale of scrap can be credited to<br>manufacturing account. In that case, whether it is direct material scrap or<br>indirect factory material scrap makes no difference.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpLast\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l5 level1 lfo6; margin: 0in 0in .0001pt .25in;\"><!-- [if !supportLists]--><span style=\"font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">C.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp; <\/span><\/span><!--[endif]--><b><i><span style=\"font-family: 'Century Gothic',sans-serif;\">Cost of Finished goods<br>manufactured- <\/span><\/i><\/b><span style=\"font-family: 'Century Gothic',sans-serif;\">This<br>is the balancing figure in the manufacturing account. It is transferred to<br>trading account.<\/span><\/p>\n<p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .25in;\"><b><i><span style=\"font-family: 'Century Gothic',sans-serif;\">Note:<\/span><\/i><\/b><span style=\"font-family: 'Century Gothic',sans-serif;\"> The closing work-in-progress<br>and sale of scrap may also be reduced on debit side and then credit side shows<br>the cost of goods manufactured alone. That approach makes the above account<br>look like a cost sheet prepared in cost A\/c.<\/span><\/p>\n<p class=\"MsoNormal\" style=\"line-height: normal; mso-outline-level: 3; margin: 0in 0in .0001pt .25in;\"><b><span style=\"font-size: 14.0pt; font-family: 'Century Gothic',sans-serif;\">Specimen<br>Of Manufacturing Account Is Presented Below<\/span><\/b><\/p>\n<p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .25in;\"><b><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Manufacturing<br>A\/c for the year ended\u2026\u2026.<\/span><\/b><\/p>\n<table class=\"MsoNormalTable\" style=\"width: 57.84%; margin-left: 22.25pt;\" border=\"0\" width=\"57%\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr style=\"mso-yfti-irow: 0; mso-yfti-firstrow: yes; height: 22.25pt;\">\n<td style=\"width: 46.86%; padding: 0in 0in 0in 0in; height: 22.25pt;\" valign=\"bottom\" width=\"46%\">\n<p class=\"MsoNormal\" style=\"line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none; margin: 0in .5in .0001pt 0in;\"><span style=\"font-size: 13.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">To<br>work-in-progress (opening )<\/span><\/p>\n<\/td>\n<td style=\"width: 53.14%; padding: 0in 0in 0in 0in; height: 22.25pt;\" valign=\"bottom\" width=\"53%\">\n<p class=\"MsoNormal\" style=\"line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none; margin: 0in .5in .0001pt 0in;\"><span style=\"font-size: 13.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">By<br>Sale of scrap<\/span><\/p>\n<\/td>\n<\/tr>\n<tr style=\"mso-yfti-irow: 1; height: 21.75pt;\">\n<td style=\"width: 46.86%; padding: 0in 0in 0in 0in; height: 21.75pt;\" valign=\"bottom\" width=\"46%\">\n<p class=\"MsoNormal\" style=\"line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none; margin: 0in .5in .0001pt 0in;\"><span style=\"font-size: 13.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">To&nbsp; Material used<\/span><\/p>\n<\/td>\n<td style=\"width: 53.14%; padding: 0in 0in 0in 0in; height: 21.75pt;\" valign=\"bottom\" width=\"53%\">\n<p class=\"MsoNormal\" style=\"line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none; margin: 0in .5in .0001pt 0in;\"><span style=\"font-size: 13.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">By<br>Work-in-progress (closing)<\/span><\/p>\n<\/td>\n<\/tr>\n<tr style=\"mso-yfti-irow: 2; height: 22.5pt;\">\n<td style=\"width: 46.86%; padding: 0in 0in 0in 0in; height: 22.5pt;\" valign=\"bottom\" width=\"46%\">\n<p class=\"MsoNormal\" style=\"line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none; margin: 0in .5in .0001pt 0in;\"><span style=\"font-size: 13.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">Opening<br>stock<\/span><\/p>\n<\/td>\n<td style=\"width: 53.14%; padding: 0in 0in 0in 0in; height: 22.5pt;\" valign=\"bottom\" width=\"53%\">\n<p class=\"MsoNormal\" style=\"line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none; margin: 0in .5in .0001pt 0in;\"><span style=\"font-size: 13.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">By<br>Cost of goods produced<\/span><\/p>\n<\/td>\n<\/tr>\n<tr style=\"mso-yfti-irow: 3; height: 22.5pt;\">\n<td style=\"width: 46.86%; padding: 0in 0in 0in 0in; height: 22.5pt;\" valign=\"bottom\" width=\"46%\">\n<p class=\"MsoNormal\" style=\"line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none; margin: 0in .5in .0001pt 0in;\"><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">&nbsp;<\/span><\/p>\n<\/td>\n<td style=\"width: 53.14%; padding: 0in 0in 0in 0in; height: 22.5pt;\" valign=\"bottom\" width=\"53%\">\n<p class=\"MsoNormal\" style=\"line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none; margin: 0in .5in .0001pt 0in;\"><span style=\"font-size: 13.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">transferred<br>to trading A\/c (bal.<\/span><\/p>\n<\/td>\n<\/tr>\n<tr style=\"mso-yfti-irow: 4; height: 22.5pt;\">\n<td style=\"width: 46.86%; padding: 0in 0in 0in 0in; height: 22.5pt;\" valign=\"bottom\" width=\"46%\">\n<p class=\"MsoNormal\" style=\"line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none; margin: 0in .5in .0001pt 0in;\"><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">&nbsp;<\/span><\/p>\n<\/td>\n<td style=\"width: 53.14%; padding: 0in 0in 0in 0in; height: 22.5pt;\" valign=\"bottom\" width=\"53%\">\n<p class=\"MsoNormal\" style=\"line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none; margin: 0in .5in .0001pt 0in;\"><span style=\"font-size: 13.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">fig)<\/span><\/p>\n<\/td>\n<\/tr>\n<tr style=\"mso-yfti-irow: 5; height: 22.5pt;\">\n<td style=\"width: 46.86%; padding: 0in 0in 0in 0in; height: 22.5pt;\" valign=\"bottom\" width=\"46%\">\n<p class=\"MsoNormal\" style=\"line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none; margin: 0in .5in .0001pt 0in;\"><span style=\"font-size: 13.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">Add:<br>Purchases<\/span><\/p>\n<\/td>\n<td style=\"width: 53.14%; padding: 0in 0in 0in 0in; height: 22.5pt;\" valign=\"bottom\" width=\"53%\">\n<p class=\"MsoNormal\" style=\"line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none; margin: 0in .5in .0001pt 0in;\"><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">&nbsp;<\/span><\/p>\n<\/td>\n<\/tr>\n<tr style=\"mso-yfti-irow: 6; height: 21.75pt;\">\n<td style=\"width: 46.86%; padding: 0in 0in 0in 0in; height: 21.75pt;\" valign=\"bottom\" width=\"46%\">\n<p class=\"MsoNormal\" style=\"line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none; margin: 0in .5in .0001pt 0in;\"><span style=\"font-size: 13.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">Less:<br>Closing stock<\/span><\/p>\n<\/td>\n<td style=\"width: 53.14%; padding: 0in 0in 0in 0in; height: 21.75pt;\" valign=\"bottom\" width=\"53%\">\n<p class=\"MsoNormal\" style=\"line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none; margin: 0in .5in .0001pt 0in;\"><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">&nbsp;<\/span><\/p>\n<\/td>\n<\/tr>\n<tr style=\"mso-yfti-irow: 7; height: 23.25pt;\">\n<td style=\"width: 46.86%; padding: 0in 0in 0in 0in; height: 23.25pt;\" valign=\"bottom\" width=\"46%\">\n<p class=\"MsoNormal\" style=\"line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none; margin: 0in .5in .0001pt 0in;\"><span style=\"font-size: 13.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">To<br>Wages<\/span><\/p>\n<\/td>\n<td style=\"width: 53.14%; padding: 0in 0in 0in 0in; height: 23.25pt;\" valign=\"bottom\" width=\"53%\">\n<p class=\"MsoNormal\" style=\"line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none; margin: 0in .5in .0001pt 0in;\"><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">&nbsp;<\/span><\/p>\n<\/td>\n<\/tr>\n<tr style=\"mso-yfti-irow: 8; height: 22.5pt;\">\n<td style=\"width: 46.86%; padding: 0in 0in 0in 0in; height: 22.5pt;\" valign=\"bottom\" width=\"46%\">\n<p class=\"MsoNormal\" style=\"line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none; margin: 0in .5in .0001pt 0in;\"><span style=\"font-size: 13.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">To<br>Factory expenses<\/span><\/p>\n<\/td>\n<td style=\"width: 53.14%; padding: 0in 0in 0in 0in; height: 22.5pt;\" valign=\"bottom\" width=\"53%\">\n<p class=\"MsoNormal\" style=\"line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none; margin: 0in .5in .0001pt 0in;\"><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">&nbsp;<\/span><\/p>\n<\/td>\n<\/tr>\n<tr style=\"mso-yfti-irow: 9; height: 22.5pt;\">\n<td style=\"width: 46.86%; padding: 0in 0in 0in 0in; height: 22.5pt;\" valign=\"bottom\" width=\"46%\">\n<p class=\"MsoNormal\" style=\"line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none; margin: 0in .5in .0001pt 0in;\"><span style=\"font-size: 13.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">To<br>Purchase expenses<\/span><\/p>\n<\/td>\n<td style=\"width: 53.14%; padding: 0in 0in 0in 0in; height: 22.5pt;\" valign=\"bottom\" width=\"53%\">\n<p class=\"MsoNormal\" style=\"line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none; margin: 0in .5in .0001pt 0in;\"><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">&nbsp;<\/span><\/p>\n<\/td>\n<\/tr>\n<tr style=\"mso-yfti-irow: 10; height: 22.5pt;\">\n<td style=\"width: 46.86%; padding: 0in 0in 0in 0in; height: 22.5pt;\" valign=\"bottom\" width=\"46%\">\n<p class=\"MsoNormal\" style=\"line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none; margin: 0in .5in .0001pt 0in;\"><span style=\"font-size: 13.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">To<br>Import duty<\/span><\/p>\n<\/td>\n<td style=\"width: 53.14%; padding: 0in 0in 0in 0in; height: 22.5pt;\" valign=\"bottom\" width=\"53%\">\n<p class=\"MsoNormal\" style=\"line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none; margin: 0in .5in .0001pt 0in;\"><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">&nbsp;<\/span><\/p>\n<\/td>\n<\/tr>\n<tr style=\"mso-yfti-irow: 11; height: 22.5pt;\">\n<td style=\"width: 46.86%; padding: 0in 0in 0in 0in; height: 22.5pt;\" valign=\"bottom\" width=\"46%\">\n<p class=\"MsoNormal\" style=\"line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none; margin: 0in .5in .0001pt 0in;\"><span style=\"font-size: 13.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">To<br>Carriage inward<\/span><\/p>\n<\/td>\n<td style=\"width: 53.14%; padding: 0in 0in 0in 0in; height: 22.5pt;\" valign=\"bottom\" width=\"53%\">\n<p class=\"MsoNormal\" style=\"line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none; margin: 0in .5in .0001pt 0in;\"><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">&nbsp;<\/span><\/p>\n<\/td>\n<\/tr>\n<tr style=\"mso-yfti-irow: 12; height: 21.75pt;\">\n<td style=\"width: 46.86%; padding: 0in 0in 0in 0in; height: 21.75pt;\" valign=\"bottom\" width=\"46%\">\n<p class=\"MsoNormal\" style=\"line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none; margin: 0in .5in .0001pt 0in;\"><span style=\"font-size: 13.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">To<br>Depreciation on machinery<\/span><\/p>\n<\/td>\n<td style=\"width: 53.14%; padding: 0in 0in 0in 0in; height: 21.75pt;\" valign=\"bottom\" width=\"53%\">\n<p class=\"MsoNormal\" style=\"line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none; margin: 0in .5in .0001pt 0in;\"><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">&nbsp;<\/span><\/p>\n<\/td>\n<\/tr>\n<tr style=\"mso-yfti-irow: 13; mso-yfti-lastrow: yes; height: 22.5pt;\">\n<td style=\"width: 46.86%; padding: 0in 0in 0in 0in; height: 22.5pt;\" valign=\"bottom\" width=\"46%\">\n<p class=\"MsoNormal\" style=\"line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none; margin: 0in .5in .0001pt 0in;\"><span style=\"font-size: 13.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">To<br>Repairs to Machinery<\/span><\/p>\n<\/td>\n<td style=\"width: 53.14%; padding: 0in 0in 0in 0in; height: 22.5pt;\" valign=\"bottom\" width=\"53%\">\n<p class=\"MsoNormal\" style=\"line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none; margin: 0in .5in .0001pt 0in;\"><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">&nbsp;<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-outline-level: 1;\"><b><span style=\"font-size: 36.0pt; font-family: 'Century Gothic',sans-serif;\">Part-6<\/span><\/b><\/p>\n<p class=\"MsoNormal\" style=\"text-align: center; line-height: normal; mso-outline-level: 1; margin: 0in 0in .0001pt .25in;\" align=\"center\"><b><span style=\"font-size: 20.0pt; font-family: 'Century Gothic',sans-serif;\">T<\/span><\/b>rading<b><span style=\"font-size: 20.0pt; font-family: 'Century Gothic',sans-serif;\"> A<\/span><\/b>ccount<b><\/b><\/p>\n<p class=\"MsoNormal\" style=\"line-height: normal; mso-outline-level: 2; margin: 0in 0in .0001pt .25in;\"><b><span style=\"font-size: 16.0pt; font-family: 'Century Gothic',sans-serif;\">Introduction<br><\/span><\/b><\/p>\n<p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .25in;\"><span style=\"font-family: 'Century Gothic',sans-serif;\">Trading account is prepared for<br>an accounting period to find the trading results or gross margin of the<br>business i.e., the amount of gross profit the concern has made from buying and<br>selling during the accounting period. The difference between the sales and cost<br>of sales is gross profit. For the purpose of computing cost of sales, value of<br>opening stock of finished goods, purchases, direct expenses on purchasing and<br>manufacturing are added up and closing stock of finished goods is reduced. The<br>balance of this account shows gross profit or loss which is transferred to the<br>profit and loss account.<\/span><\/p>\n<p class=\"MsoNormal\" style=\"line-height: normal; mso-outline-level: 3; margin: 0in 0in .0001pt .25in;\"><b><span style=\"font-size: 14.0pt; font-family: 'Century Gothic',sans-serif;\">Preparation<br>Of Trading Account<\/span><\/b><\/p>\n<p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .25in;\"><span style=\"font-family: 'Century Gothic',sans-serif;\">Trading account is a ledger<br>account. It has to be prepared in conformity with double entry principles of<br>debit and credit.<\/span><\/p>\n<p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .25in;\"><span style=\"font-family: 'Century Gothic',sans-serif;\">Items shown in trading account:<br><\/span><\/p>\n<p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .25in;\"><b><u><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Debit side <\/span><\/u><\/b><\/p>\n<p class=\"MsoListParagraphCxSpFirst\" style=\"mso-add-space: auto; text-indent: -.75in; mso-text-indent-alt: -.25in; line-height: normal; mso-list: l0 level1 lfo1; margin: 0in 0in .0001pt .75in;\"><!-- [if !supportLists]--><span style=\"font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\"><span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<br><\/span>I.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<br><\/span><\/span><!--[endif]--><b><i><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Opening stock:<\/span><\/i><\/b> <span style=\"font-family: 'Century Gothic',sans-serif;\">The stock at the beginning of<br>an accounting period is called opening stock. This is the closing stock as per<br>the last balance sheet. It includes stock of raw materials, work in progress,<br>(where manufacturing account is not separately prepared) and finished goods.<br>Trading account starts with opening stock on the debit side. <\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.75in; mso-text-indent-alt: -.25in; line-height: normal; mso-list: l0 level1 lfo1; margin: 0in 0in .0001pt .75in;\"><!-- [if !supportLists]--><span style=\"font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\"><span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<br><\/span>II.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<br><\/span><\/span><!--[endif]--><b><i><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Purchases:<\/span><\/i><\/b><span style=\"font-family: 'Century Gothic',sans-serif;\"> The total value of goods purchased after<br>deducting purchase returns is debited to trading a\/c. Purchases comprise of<br>cash purchases am credit purchases. <\/span><\/p>\n<p class=\"MsoListParagraphCxSpLast\" style=\"mso-add-space: auto; text-indent: -.75in; mso-text-indent-alt: -.25in; line-height: normal; mso-list: l0 level1 lfo1; margin: 0in 0in .0001pt .75in;\"><!-- [if !supportLists]--><span style=\"font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\"><span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<br><\/span>III.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<br><\/span><\/span><!--[endif]--><b><i><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Direct expenses<\/span><\/i><\/b><span style=\"font-family: 'Century Gothic',sans-serif;\">: Direct expenses are incurred<br>to make the goods sale able. They include wages, carriage and freight on<br>purchases, import duty, customs duty, clearing and forwarding charges<br>manufacturing expenses or factor. Expenses (where manufacturing account is not<br>separately prepared). All direct expenses are extracted from trial balance. <\/span><\/p>\n<p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .25in;\"><span style=\"font-family: 'Century Gothic',sans-serif;\">Items shown in trading account<br>:<\/span><\/p>\n<p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .25in;\"><b><u><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Credit side: <\/span><\/u><\/b><\/p>\n<p class=\"MsoListParagraphCxSpFirst\" style=\"mso-add-space: auto; text-indent: -.75in; mso-text-indent-alt: -.25in; line-height: normal; mso-list: l1 level1 lfo2; margin: 0in 0in .0001pt .75in;\"><!-- [if !supportLists]--><span style=\"font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\"><span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<br><\/span>I.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<br><\/span><\/span><!--[endif]--><b><i><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Sales:<\/span><\/i><\/b> <span style=\"font-family: 'Century Gothic',sans-serif;\">It<br>includes both credit and cash sales. Sales returns are reduced from sales and<br>net sales are shown on the credit side of trading account. The sales and<br>returns are extracted from the trial balance. <\/span><\/p>\n<p class=\"MsoListParagraphCxSpLast\" style=\"mso-add-space: auto; text-indent: -.75in; mso-text-indent-alt: -.25in; line-height: normal; mso-list: l1 level1 lfo2; margin: 0in 0in .0001pt .75in;\"><!-- [if !supportLists]--><span style=\"font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\"><span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<br><\/span>II.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<br><\/span><\/span><!--[endif]--><b><i><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Closing stock:<\/span><\/i><\/b> <span style=\"font-family: 'Century Gothic',sans-serif;\">Closing stock is the value of<br>goods remaining at the end of the accounting period. It includes closing stock<br>of raw materials, work progress (where manufacturing account is not separately<br>prepared) and finished stock. The opening stock is ascertained from trial<br>balance but closing stock is not a part of ledger. It is separately valued and<br>given as an adjustment. If it is given in trial balance, it is after adjustment<br>of opening and closing stocks in purchases. If closing stock is given in trial<br>balance it is shown only as current asset in balance sheet. If closing stock is<br>given outside trial balance, it is shown on credit side of trading account and<br>also as current asset in the balance sheet <\/span><\/p>\n<p class=\"MsoNormal\" style=\"line-height: normal; mso-outline-level: 3; margin: 0in 0in .0001pt .25in;\"><b><span style=\"font-size: 14.0pt; font-family: 'Century Gothic',sans-serif;\">Closing<br>Entries Relating To Trading Account<\/span><\/b><\/p>\n<p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .25in;\"><span style=\"font-family: 'Century Gothic',sans-serif;\">The Journal entries given below<br>are passed to transfer the relevant ledger account balances to trading account.<\/span><\/p>\n<p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .25in;\"><b><span style=\"font-family: 'Century Gothic',sans-serif;\">For opening stock, purchases<br>and direct expenses.<\/span><\/b><\/p>\n<p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .25in;\"><span style=\"font-family: 'Century Gothic',sans-serif;\">Trading A\/c&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Dr&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/span><\/p>\n<p class=\"MsoNormal\" style=\"text-indent: .25in; line-height: normal; margin: 0in 0in .0001pt .25in;\"><span style=\"font-family: 'Century Gothic',sans-serif;\">To Opening Stock A\/c<\/span><\/p>\n<p class=\"MsoNormal\" style=\"text-indent: .25in; line-height: normal; margin: 0in 0in .0001pt .25in;\"><span style=\"font-family: 'Century Gothic',sans-serif;\">To Purchases (Net) A\/c<\/span><\/p>\n<p class=\"MsoNormal\" style=\"text-indent: .25in; line-height: normal; margin: 0in 0in .0001pt .25in;\"><span style=\"font-family: 'Century Gothic',sans-serif;\">To Direct expenses A\/c<\/span><\/p>\n<p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .25in;\"><i><span style=\"font-family: 'Century Gothic',sans-serif;\">[Being transfer of trading a\/c debit<\/span><\/i><span style=\"font-family: 'Century Gothic',sans-serif;\"> side items]<\/span><\/p>\n<p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .25in;\"><b><span style=\"font-family: 'Century Gothic',sans-serif;\">For transfer of sales (after<br>reducing sales returns)<\/span><\/b><\/p>\n<p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .25in;\"><span style=\"font-family: 'Century Gothic',sans-serif;\">Sales (net) A\/c&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Dr&nbsp;&nbsp; <\/span><\/p>\n<p class=\"MsoNormal\" style=\"text-indent: .25in; line-height: normal; margin: 0in 0in .0001pt .25in;\"><span style=\"font-family: 'Century Gothic',sans-serif;\">To Trading A\/c<\/span><\/p>\n<p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .25in;\"><i><span style=\"font-family: 'Century Gothic',sans-serif;\">[Being transfer of sales to<br>Trading A\/c]<\/span><\/i><\/p>\n<p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .25in;\"><b><span style=\"font-family: 'Century Gothic',sans-serif;\">For transferring gross profit<\/span><\/b><\/p>\n<p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .25in;\"><span style=\"font-family: 'Century Gothic',sans-serif;\">Trading A\/c&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Dr<\/span><\/p>\n<p class=\"MsoNormal\" style=\"text-indent: .25in; line-height: normal; margin: 0in 0in .0001pt .25in;\"><span style=\"font-family: 'Century Gothic',sans-serif;\">To Profit &amp; Loss A\/c<\/span><\/p>\n<p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .25in;\"><i><span style=\"font-family: 'Century Gothic',sans-serif;\">[Being transfer of gross profit<br>to P&amp;L A\/c]<\/span><\/i><\/p>\n<p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .25in;\"><b><span style=\"font-family: 'Century Gothic',sans-serif;\">For Gross Loss<\/span><\/b><\/p>\n<p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .25in;\"><span style=\"font-family: 'Century Gothic',sans-serif;\">Profit &amp; Loss A\/c &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Dr<\/span><\/p>\n<p class=\"MsoNormal\" style=\"text-indent: .25in; line-height: normal; margin: 0in 0in .0001pt .25in;\"><span style=\"font-family: 'Century Gothic',sans-serif;\">To Trading A\/c<\/span><\/p>\n<p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .25in;\"><i><span style=\"font-family: 'Century Gothic',sans-serif;\">[Being transfer of gross loss<br>to P&amp;L A\/c]<\/span><\/i><\/p>\n<p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .25in;\"><b><i><span style=\"font-family: 'Century Gothic',sans-serif;\">Note:<\/span><\/i><\/b><span style=\"font-family: 'Century Gothic',sans-serif;\"> Closing stock is taken into<br>account by an adjustment journal entry along with other adjustments.<\/span><\/p>\n<p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .25in;\"><b><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">A SPECIMEN OF<br>TRADING ACCOUNT IS SHOWN BELOW Trading account for the year ended \u2026\u2026\u2026\u2026\u2026<\/span><\/b><\/p>\n<table class=\"MsoNormalTable\" style=\"width: 97.42%; margin-left: 22.25pt;\" border=\"0\" width=\"97%\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr style=\"mso-yfti-irow: 0; mso-yfti-firstrow: yes; height: 16.95pt;\">\n<td style=\"width: 29.98%; padding: 0in 0in 0in 0in; height: 16.95pt;\" valign=\"bottom\" width=\"29%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; text-align: center; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\" align=\"center\"><b><span style=\"font-size: 13.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">Particulars<\/span><\/b><\/p>\n<\/td>\n<td style=\"width: 9.86%; padding: 0in 0in 0in 0in; height: 16.95pt;\" valign=\"bottom\" width=\"9%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\"><b><span style=\"font-size: 13.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">Rs.<\/span><\/b><\/p>\n<\/td>\n<td style=\"width: 10.54%; padding: 0in 0in 0in 0in; height: 16.95pt;\" valign=\"bottom\" width=\"10%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; text-align: center; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\" align=\"center\"><b><span style=\"font-size: 13.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman'; mso-font-width: 95%;\">Rs.<\/span><\/b><\/p>\n<\/td>\n<td style=\"width: 31.2%; padding: 0in 0in 0in 0in; height: 16.95pt;\" rowspan=\"2\" valign=\"bottom\" width=\"31%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\"><b><span style=\"font-size: 13.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">Particulars<\/span><\/b><\/p>\n<\/td>\n<td style=\"width: 9.86%; padding: 0in 0in 0in 0in; height: 16.95pt;\" valign=\"bottom\" width=\"9%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; text-align: right; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\" align=\"right\"><b><span style=\"font-size: 13.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">Rs.<\/span><\/b><\/p>\n<\/td>\n<td style=\"width: 8.22%; padding: 0in 0in 0in 0in; height: 16.95pt;\" valign=\"bottom\" width=\"8%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\"><b><span style=\"font-size: 13.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">Rs.<\/span><\/b><\/p>\n<\/td>\n<td style=\"width: .34%; padding: 0in 0in 0in 0in; height: 16.95pt;\" valign=\"bottom\" width=\"0%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"font-size: 1.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">&nbsp;<\/span><\/p>\n<\/td>\n<\/tr>\n<tr style=\"mso-yfti-irow: 1; height: 6.0pt;\">\n<td style=\"width: 29.98%; padding: 0in 0in 0in 0in; height: 6.0pt;\" valign=\"bottom\" width=\"29%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"font-size: 5.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">&nbsp;<\/span><\/p>\n<\/td>\n<td style=\"width: 9.86%; padding: 0in 0in 0in 0in; height: 6.0pt;\" valign=\"bottom\" width=\"9%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"font-size: 5.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">&nbsp;<\/span><\/p>\n<\/td>\n<td style=\"width: 10.54%; padding: 0in 0in 0in 0in; height: 6.0pt;\" valign=\"bottom\" width=\"10%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"font-size: 5.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">&nbsp;<\/span><\/p>\n<\/td>\n<td style=\"width: 9.86%; padding: 0in 0in 0in 0in; height: 6.0pt;\" valign=\"bottom\" width=\"9%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"font-size: 5.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">&nbsp;<\/span><\/p>\n<\/td>\n<td style=\"width: 8.22%; padding: 0in 0in 0in 0in; height: 6.0pt;\" valign=\"bottom\" width=\"8%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"font-size: 5.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">&nbsp;<\/span><\/p>\n<\/td>\n<td style=\"width: .34%; padding: 0in 0in 0in 0in; height: 6.0pt;\" valign=\"bottom\" width=\"0%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"font-size: 1.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">&nbsp;<\/span><\/p>\n<\/td>\n<\/tr>\n<tr style=\"mso-yfti-irow: 2; height: 26.75pt;\">\n<td style=\"width: 29.98%; padding: 0in 0in 0in 0in; height: 26.75pt;\" valign=\"bottom\" width=\"29%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"font-size: 13.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">To Opening stock<\/span><\/p>\n<\/td>\n<td style=\"width: 9.86%; padding: 0in 0in 0in 0in; height: 26.75pt;\" valign=\"bottom\" width=\"9%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">&nbsp;<\/span><\/p>\n<\/td>\n<td style=\"width: 10.54%; padding: 0in 0in 0in 0in; height: 26.75pt;\" valign=\"bottom\" width=\"10%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; text-align: center; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\" align=\"center\"><span style=\"font-size: 13.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman'; mso-font-width: 97%;\">xxx<\/span><\/p>\n<\/td>\n<td style=\"width: 31.2%; padding: 0in 0in 0in 0in; height: 26.75pt;\" valign=\"bottom\" width=\"31%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"font-size: 13.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">By Sales<\/span><\/p>\n<\/td>\n<td style=\"width: 9.86%; padding: 0in 0in 0in 0in; height: 26.75pt;\" valign=\"bottom\" width=\"9%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; text-align: right; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\" align=\"right\"><span style=\"font-size: 13.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">Xxx<\/span><\/p>\n<\/td>\n<td style=\"width: 8.22%; padding: 0in 0in 0in 0in; height: 26.75pt;\" valign=\"bottom\" width=\"8%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">&nbsp;<\/span><\/p>\n<\/td>\n<td style=\"width: .34%; padding: 0in 0in 0in 0in; height: 26.75pt;\" valign=\"bottom\" width=\"0%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"font-size: 1.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">&nbsp;<\/span><\/p>\n<\/td>\n<\/tr>\n<tr style=\"mso-yfti-irow: 3; height: 15.0pt;\">\n<td style=\"width: 29.98%; padding: 0in 0in 0in 0in; height: 15.0pt;\" valign=\"bottom\" width=\"29%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"font-size: 13.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">To purchases<\/span><\/p>\n<\/td>\n<td style=\"width: 9.86%; padding: 0in 0in 0in 0in; height: 15.0pt;\" valign=\"bottom\" width=\"9%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"font-size: 13.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">xxx<\/span><\/p>\n<\/td>\n<td style=\"width: 10.54%; padding: 0in 0in 0in 0in; height: 15.0pt;\" valign=\"bottom\" width=\"10%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">&nbsp;<\/span><\/p>\n<\/td>\n<td style=\"width: 31.2%; padding: 0in 0in 0in 0in; height: 15.0pt;\" valign=\"bottom\" width=\"31%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"font-size: 13.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">Less: Returns inwards<\/span><\/p>\n<\/td>\n<td style=\"width: 9.86%; padding: 0in 0in 0in 0in; height: 15.0pt;\" valign=\"bottom\" width=\"9%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">&nbsp;<\/span><\/p>\n<\/td>\n<td style=\"width: 8.22%; padding: 0in 0in 0in 0in; height: 15.0pt;\" valign=\"bottom\" width=\"8%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">&nbsp;<\/span><\/p>\n<\/td>\n<td style=\"width: .34%; padding: 0in 0in 0in 0in; height: 15.0pt;\" valign=\"bottom\" width=\"0%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"font-size: 1.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">&nbsp;<\/span><\/p>\n<\/td>\n<\/tr>\n<tr style=\"mso-yfti-irow: 4; height: 16.75pt;\">\n<td style=\"width: 29.98%; padding: 0in 0in 0in 0in; height: 16.75pt;\" valign=\"bottom\" width=\"29%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">&nbsp;<\/span><\/p>\n<\/td>\n<td style=\"width: 9.86%; padding: 0in 0in 0in 0in; height: 16.75pt;\" valign=\"bottom\" width=\"9%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">&nbsp;<\/span><\/p>\n<\/td>\n<td style=\"width: 10.54%; padding: 0in 0in 0in 0in; height: 16.75pt;\" valign=\"bottom\" width=\"10%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">&nbsp;<\/span><\/p>\n<\/td>\n<td style=\"width: 31.2%; padding: 0in 0in 0in 0in; height: 16.75pt;\" valign=\"bottom\" width=\"31%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"font-size: 13.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">(or)<\/span><\/p>\n<\/td>\n<td style=\"width: 9.86%; padding: 0in 0in 0in 0in; height: 16.75pt;\" rowspan=\"2\" valign=\"bottom\" width=\"9%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; text-align: right; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\" align=\"right\"><span style=\"font-size: 13.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">xxx<\/span><\/p>\n<\/td>\n<td style=\"width: 8.22%; padding: 0in 0in 0in 0in; height: 16.75pt;\" valign=\"bottom\" width=\"8%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">&nbsp;<\/span><\/p>\n<\/td>\n<td style=\"width: .34%; padding: 0in 0in 0in 0in; height: 16.75pt;\" valign=\"bottom\" width=\"0%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"font-size: 1.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">&nbsp;<\/span><\/p>\n<\/td>\n<\/tr>\n<tr style=\"mso-yfti-irow: 5; height: 7.5pt;\">\n<td style=\"width: 29.98%; padding: 0in 0in 0in 0in; height: 7.5pt;\" valign=\"bottom\" width=\"29%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"font-size: 6.5pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">&nbsp;<\/span><\/p>\n<\/td>\n<td style=\"width: 9.86%; padding: 0in 0in 0in 0in; height: 7.5pt;\" valign=\"bottom\" width=\"9%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"font-size: 6.5pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">&nbsp;<\/span><\/p>\n<\/td>\n<td style=\"width: 10.54%; padding: 0in 0in 0in 0in; height: 7.5pt;\" valign=\"bottom\" width=\"10%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"font-size: 6.5pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">&nbsp;<\/span><\/p>\n<\/td>\n<td style=\"width: 31.2%; padding: 0in 0in 0in 0in; height: 7.5pt;\" rowspan=\"2\" valign=\"bottom\" width=\"31%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"font-size: 13.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">Sales Returns<\/span><\/p>\n<\/td>\n<td style=\"width: 8.22%; padding: 0in 0in 0in 0in; height: 7.5pt;\" valign=\"bottom\" width=\"8%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"font-size: 6.5pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">&nbsp;<\/span><\/p>\n<\/td>\n<td style=\"width: .34%; padding: 0in 0in 0in 0in; height: 7.5pt;\" valign=\"bottom\" width=\"0%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"font-size: 1.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">&nbsp;<\/span><\/p>\n<\/td>\n<\/tr>\n<tr style=\"mso-yfti-irow: 6; height: 9.25pt;\">\n<td style=\"width: 29.98%; padding: 0in 0in 0in 0in; height: 9.25pt;\" rowspan=\"2\" valign=\"bottom\" width=\"29%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"font-size: 13.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">Less: purchase returns<\/span><\/p>\n<\/td>\n<td style=\"width: 9.86%; padding: 0in 0in 0in 0in; height: 9.25pt;\" rowspan=\"2\" valign=\"bottom\" width=\"9%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"font-size: 13.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">xxx<\/span><\/p>\n<\/td>\n<td style=\"width: 10.54%; padding: 0in 0in 0in 0in; height: 9.25pt;\" rowspan=\"2\" valign=\"bottom\" width=\"10%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; text-align: center; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\" align=\"center\"><span style=\"font-size: 13.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman'; mso-font-width: 97%;\">xxx<\/span><\/p>\n<\/td>\n<td style=\"width: 9.86%; padding: 0in 0in 0in 0in; height: 9.25pt;\" rowspan=\"2\" valign=\"bottom\" width=\"9%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; text-align: right; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\" align=\"right\"><span style=\"font-size: 13.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">&#8212;&#8211;<\/span><\/p>\n<\/td>\n<td style=\"width: 8.22%; padding: 0in 0in 0in 0in; height: 9.25pt;\" rowspan=\"2\" valign=\"bottom\" width=\"8%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"font-size: 13.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">xxx<\/span><\/p>\n<\/td>\n<td style=\"width: .34%; padding: 0in 0in 0in 0in; height: 9.25pt;\" valign=\"bottom\" width=\"0%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"font-size: 1.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">&nbsp;<\/span><\/p>\n<\/td>\n<\/tr>\n<tr style=\"mso-yfti-irow: 7; height: 12.1pt;\">\n<td style=\"width: 31.2%; padding: 0in 0in 0in 0in; height: 12.1pt;\" valign=\"bottom\" width=\"31%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"font-size: 10.5pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">&nbsp;<\/span><\/p>\n<\/td>\n<td style=\"width: .34%; padding: 0in 0in 0in 0in; height: 12.1pt;\" valign=\"bottom\" width=\"0%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"font-size: 1.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">&nbsp;<\/span><\/p>\n<\/td>\n<\/tr>\n<tr style=\"mso-yfti-irow: 8; height: 15.2pt;\">\n<td style=\"width: 29.98%; padding: 0in 0in 0in 0in; height: 15.2pt;\" valign=\"bottom\" width=\"29%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\"><b><span style=\"font-size: 13.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">To Direct expenses:<\/span><\/b><\/p>\n<\/td>\n<td style=\"width: 9.86%; padding: 0in 0in 0in 0in; height: 15.2pt;\" valign=\"bottom\" width=\"9%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">&nbsp;<\/span><\/p>\n<\/td>\n<td style=\"width: 10.54%; padding: 0in 0in 0in 0in; height: 15.2pt;\" valign=\"bottom\" width=\"10%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">&nbsp;<\/span><\/p>\n<\/td>\n<td style=\"width: 31.2%; padding: 0in 0in 0in 0in; height: 15.2pt;\" valign=\"bottom\" width=\"31%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">&nbsp;<\/span><\/p>\n<\/td>\n<td style=\"width: 9.86%; padding: 0in 0in 0in 0in; height: 15.2pt;\" valign=\"bottom\" width=\"9%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">&nbsp;<\/span><\/p>\n<\/td>\n<td style=\"width: 8.22%; padding: 0in 0in 0in 0in; height: 15.2pt;\" valign=\"bottom\" width=\"8%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">&nbsp;<\/span><\/p>\n<\/td>\n<td style=\"width: .34%; padding: 0in 0in 0in 0in; height: 15.2pt;\" valign=\"bottom\" width=\"0%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"font-size: 1.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">&nbsp;<\/span><\/p>\n<\/td>\n<\/tr>\n<tr style=\"mso-yfti-irow: 9; height: 15.0pt;\">\n<td style=\"width: 29.98%; padding: 0in 0in 0in 0in; height: 15.0pt;\" valign=\"bottom\" width=\"29%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"font-size: 13.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">Wages<\/span><\/p>\n<\/td>\n<td style=\"width: 9.86%; padding: 0in 0in 0in 0in; height: 15.0pt;\" valign=\"bottom\" width=\"9%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">&nbsp;<\/span><\/p>\n<\/td>\n<td style=\"width: 10.54%; padding: 0in 0in 0in 0in; height: 15.0pt;\" valign=\"bottom\" width=\"10%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; text-align: center; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\" align=\"center\"><span style=\"font-size: 13.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman'; mso-font-width: 97%;\">xxx<\/span><\/p>\n<\/td>\n<td style=\"width: 31.2%; padding: 0in 0in 0in 0in; height: 15.0pt;\" valign=\"bottom\" width=\"31%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"font-size: 13.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">By closing stock<\/span><\/p>\n<\/td>\n<td style=\"width: 9.86%; padding: 0in 0in 0in 0in; height: 15.0pt;\" valign=\"bottom\" width=\"9%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">&nbsp;<\/span><\/p>\n<\/td>\n<td style=\"width: 8.22%; padding: 0in 0in 0in 0in; height: 15.0pt;\" valign=\"bottom\" width=\"8%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">&nbsp;<\/span><\/p>\n<\/td>\n<td style=\"width: .34%; padding: 0in 0in 0in 0in; height: 15.0pt;\" valign=\"bottom\" width=\"0%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"font-size: 1.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">&nbsp;<\/span><\/p>\n<\/td>\n<\/tr>\n<tr style=\"mso-yfti-irow: 10; height: 15.0pt;\">\n<td style=\"width: 29.98%; padding: 0in 0in 0in 0in; height: 15.0pt;\" valign=\"bottom\" width=\"29%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"font-size: 13.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">Fuel &amp; Power<\/span><\/p>\n<\/td>\n<td style=\"width: 9.86%; padding: 0in 0in 0in 0in; height: 15.0pt;\" valign=\"bottom\" width=\"9%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">&nbsp;<\/span><\/p>\n<\/td>\n<td style=\"width: 10.54%; padding: 0in 0in 0in 0in; height: 15.0pt;\" valign=\"bottom\" width=\"10%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; text-align: center; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\" align=\"center\"><span style=\"font-size: 13.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman'; mso-font-width: 97%;\">xxx<\/span><\/p>\n<\/td>\n<td style=\"width: 31.2%; padding: 0in 0in 0in 0in; height: 15.0pt;\" valign=\"bottom\" width=\"31%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"font-size: 13.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">By Gross loss c\/d *<\/span><\/p>\n<\/td>\n<td style=\"width: 9.86%; padding: 0in 0in 0in 0in; height: 15.0pt;\" valign=\"bottom\" width=\"9%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">&nbsp;<\/span><\/p>\n<\/td>\n<td style=\"width: 8.22%; padding: 0in 0in 0in 0in; height: 15.0pt;\" valign=\"bottom\" width=\"8%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"font-size: 13.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">xxx<\/span><\/p>\n<\/td>\n<td style=\"width: .34%; padding: 0in 0in 0in 0in; height: 15.0pt;\" valign=\"bottom\" width=\"0%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"font-size: 1.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">&nbsp;<\/span><\/p>\n<\/td>\n<\/tr>\n<tr style=\"mso-yfti-irow: 11; height: 15.0pt;\">\n<td style=\"width: 29.98%; padding: 0in 0in 0in 0in; height: 15.0pt;\" valign=\"bottom\" width=\"29%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"font-size: 13.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">Carriage inwards<\/span><\/p>\n<\/td>\n<td style=\"width: 9.86%; padding: 0in 0in 0in 0in; height: 15.0pt;\" valign=\"bottom\" width=\"9%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">&nbsp;<\/span><\/p>\n<\/td>\n<td style=\"width: 10.54%; padding: 0in 0in 0in 0in; height: 15.0pt;\" valign=\"bottom\" width=\"10%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; text-align: center; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\" align=\"center\"><span style=\"font-size: 13.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman'; mso-font-width: 97%;\">xxx<\/span><\/p>\n<\/td>\n<td style=\"width: 31.2%; padding: 0in 0in 0in 0in; height: 15.0pt;\" valign=\"bottom\" width=\"31%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"font-size: 13.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">(transferred to profit<\/span><\/p>\n<\/td>\n<td style=\"width: 9.86%; padding: 0in 0in 0in 0in; height: 15.0pt;\" valign=\"bottom\" width=\"9%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">&nbsp;<\/span><\/p>\n<\/td>\n<td style=\"width: 8.22%; padding: 0in 0in 0in 0in; height: 15.0pt;\" valign=\"bottom\" width=\"8%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"font-size: 13.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">xxx<\/span><\/p>\n<\/td>\n<td style=\"width: .34%; padding: 0in 0in 0in 0in; height: 15.0pt;\" valign=\"bottom\" width=\"0%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"font-size: 1.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">&nbsp;<\/span><\/p>\n<\/td>\n<\/tr>\n<tr style=\"mso-yfti-irow: 12; height: 16.75pt;\">\n<td style=\"width: 29.98%; padding: 0in 0in 0in 0in; height: 16.75pt;\" rowspan=\"2\" valign=\"bottom\" width=\"29%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"font-size: 13.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">Royalty on production<\/span><\/p>\n<\/td>\n<td style=\"width: 9.86%; padding: 0in 0in 0in 0in; height: 16.75pt;\" valign=\"bottom\" width=\"9%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">&nbsp;<\/span><\/p>\n<\/td>\n<td style=\"width: 10.54%; padding: 0in 0in 0in 0in; height: 16.75pt;\" rowspan=\"2\" valign=\"bottom\" width=\"10%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; text-align: center; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\" align=\"center\"><span style=\"font-size: 13.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman'; mso-font-width: 97%;\">xxx<\/span><\/p>\n<\/td>\n<td style=\"width: 31.2%; padding: 0in 0in 0in 0in; height: 16.75pt;\" valign=\"bottom\" width=\"31%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"font-size: 13.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">and loss A\/c)<\/span><\/p>\n<\/td>\n<td style=\"width: 9.86%; padding: 0in 0in 0in 0in; height: 16.75pt;\" valign=\"bottom\" width=\"9%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">&nbsp;<\/span><\/p>\n<\/td>\n<td style=\"width: 8.22%; padding: 0in 0in 0in 0in; height: 16.75pt;\" valign=\"bottom\" width=\"8%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">&nbsp;<\/span><\/p>\n<\/td>\n<td style=\"width: .34%; padding: 0in 0in 0in 0in; height: 16.75pt;\" valign=\"bottom\" width=\"0%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"font-size: 1.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">&nbsp;<\/span><\/p>\n<\/td>\n<\/tr>\n<tr style=\"mso-yfti-irow: 13; height: 12.5pt;\">\n<td style=\"width: 9.86%; padding: 0in 0in 0in 0in; height: 12.5pt;\" valign=\"bottom\" width=\"9%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"font-size: 10.5pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">&nbsp;<\/span><\/p>\n<\/td>\n<td style=\"width: 31.2%; padding: 0in 0in 0in 0in; height: 12.5pt;\" valign=\"bottom\" width=\"31%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"font-size: 10.5pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">&nbsp;<\/span><\/p>\n<\/td>\n<td style=\"width: 9.86%; padding: 0in 0in 0in 0in; height: 12.5pt;\" valign=\"bottom\" width=\"9%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"font-size: 10.5pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">&nbsp;<\/span><\/p>\n<\/td>\n<td style=\"width: 8.22%; padding: 0in 0in 0in 0in; height: 12.5pt;\" valign=\"bottom\" width=\"8%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"font-size: 10.5pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">&nbsp;<\/span><\/p>\n<\/td>\n<td style=\"width: .34%; padding: 0in 0in 0in 0in; height: 12.5pt;\" valign=\"bottom\" width=\"0%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"font-size: 1.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">&nbsp;<\/span><\/p>\n<\/td>\n<\/tr>\n<tr style=\"mso-yfti-irow: 14; height: 15.0pt;\">\n<td style=\"width: 29.98%; padding: 0in 0in 0in 0in; height: 15.0pt;\" valign=\"bottom\" width=\"29%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"font-size: 13.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">Power<\/span><\/p>\n<\/td>\n<td style=\"width: 9.86%; padding: 0in 0in 0in 0in; height: 15.0pt;\" valign=\"bottom\" width=\"9%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">&nbsp;<\/span><\/p>\n<\/td>\n<td style=\"width: 10.54%; padding: 0in 0in 0in 0in; height: 15.0pt;\" valign=\"bottom\" width=\"10%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; text-align: center; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\" align=\"center\"><span style=\"font-size: 13.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman'; mso-font-width: 97%;\">xxx<\/span><\/p>\n<\/td>\n<td style=\"width: 31.2%; padding: 0in 0in 0in 0in; height: 15.0pt;\" valign=\"bottom\" width=\"31%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">&nbsp;<\/span><\/p>\n<\/td>\n<td style=\"width: 9.86%; padding: 0in 0in 0in 0in; height: 15.0pt;\" valign=\"bottom\" width=\"9%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">&nbsp;<\/span><\/p>\n<\/td>\n<td style=\"width: 8.22%; padding: 0in 0in 0in 0in; height: 15.0pt;\" valign=\"bottom\" width=\"8%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">&nbsp;<\/span><\/p>\n<\/td>\n<td style=\"width: .34%; padding: 0in 0in 0in 0in; height: 15.0pt;\" valign=\"bottom\" width=\"0%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"font-size: 1.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">&nbsp;<\/span><\/p>\n<\/td>\n<\/tr>\n<tr style=\"mso-yfti-irow: 15; height: 15.0pt;\">\n<td style=\"width: 29.98%; padding: 0in 0in 0in 0in; height: 15.0pt;\" valign=\"bottom\" width=\"29%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"font-size: 13.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">Coal water, Gas<\/span><\/p>\n<\/td>\n<td style=\"width: 9.86%; padding: 0in 0in 0in 0in; height: 15.0pt;\" valign=\"bottom\" width=\"9%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">&nbsp;<\/span><\/p>\n<\/td>\n<td style=\"width: 10.54%; padding: 0in 0in 0in 0in; height: 15.0pt;\" valign=\"bottom\" width=\"10%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; text-align: center; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\" align=\"center\"><span style=\"font-size: 13.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman'; mso-font-width: 97%;\">xxx<\/span><\/p>\n<\/td>\n<td style=\"width: 31.2%; padding: 0in 0in 0in 0in; height: 15.0pt;\" valign=\"bottom\" width=\"31%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">&nbsp;<\/span><\/p>\n<\/td>\n<td style=\"width: 9.86%; padding: 0in 0in 0in 0in; height: 15.0pt;\" valign=\"bottom\" width=\"9%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">&nbsp;<\/span><\/p>\n<\/td>\n<td style=\"width: 8.22%; padding: 0in 0in 0in 0in; height: 15.0pt;\" valign=\"bottom\" width=\"8%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">&nbsp;<\/span><\/p>\n<\/td>\n<td style=\"width: .34%; padding: 0in 0in 0in 0in; height: 15.0pt;\" valign=\"bottom\" width=\"0%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"font-size: 1.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">&nbsp;<\/span><\/p>\n<\/td>\n<\/tr>\n<tr style=\"mso-yfti-irow: 16; height: 15.0pt;\">\n<td style=\"width: 29.98%; padding: 0in 0in 0in 0in; height: 15.0pt;\" valign=\"bottom\" width=\"29%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"font-size: 13.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">Import duty<\/span><\/p>\n<\/td>\n<td style=\"width: 9.86%; padding: 0in 0in 0in 0in; height: 15.0pt;\" valign=\"bottom\" width=\"9%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">&nbsp;<\/span><\/p>\n<\/td>\n<td style=\"width: 10.54%; padding: 0in 0in 0in 0in; height: 15.0pt;\" valign=\"bottom\" width=\"10%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; text-align: center; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\" align=\"center\"><span style=\"font-size: 13.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman'; mso-font-width: 97%;\">xxx<\/span><\/p>\n<\/td>\n<td style=\"width: 31.2%; padding: 0in 0in 0in 0in; height: 15.0pt;\" valign=\"bottom\" width=\"31%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">&nbsp;<\/span><\/p>\n<\/td>\n<td style=\"width: 9.86%; padding: 0in 0in 0in 0in; height: 15.0pt;\" valign=\"bottom\" width=\"9%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">&nbsp;<\/span><\/p>\n<\/td>\n<td style=\"width: 8.22%; padding: 0in 0in 0in 0in; height: 15.0pt;\" valign=\"bottom\" width=\"8%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">&nbsp;<\/span><\/p>\n<\/td>\n<td style=\"width: .34%; padding: 0in 0in 0in 0in; height: 15.0pt;\" valign=\"bottom\" width=\"0%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"font-size: 1.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">&nbsp;<\/span><\/p>\n<\/td>\n<\/tr>\n<tr style=\"mso-yfti-irow: 17; height: 15.0pt;\">\n<td style=\"width: 29.98%; padding: 0in 0in 0in 0in; height: 15.0pt;\" valign=\"bottom\" width=\"29%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"font-size: 13.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">Consumable stores<\/span><\/p>\n<\/td>\n<td style=\"width: 9.86%; padding: 0in 0in 0in 0in; height: 15.0pt;\" valign=\"bottom\" width=\"9%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">&nbsp;<\/span><\/p>\n<\/td>\n<td style=\"width: 10.54%; padding: 0in 0in 0in 0in; height: 15.0pt;\" valign=\"bottom\" width=\"10%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; text-align: center; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\" align=\"center\"><span style=\"font-size: 13.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman'; mso-font-width: 97%;\">xxx<\/span><\/p>\n<\/td>\n<td style=\"width: 31.2%; padding: 0in 0in 0in 0in; height: 15.0pt;\" valign=\"bottom\" width=\"31%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">&nbsp;<\/span><\/p>\n<\/td>\n<td style=\"width: 9.86%; padding: 0in 0in 0in 0in; height: 15.0pt;\" valign=\"bottom\" width=\"9%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">&nbsp;<\/span><\/p>\n<\/td>\n<td style=\"width: 8.22%; padding: 0in 0in 0in 0in; height: 15.0pt;\" valign=\"bottom\" width=\"8%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">&nbsp;<\/span><\/p>\n<\/td>\n<td style=\"width: .34%; padding: 0in 0in 0in 0in; height: 15.0pt;\" valign=\"bottom\" width=\"0%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"font-size: 1.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">&nbsp;<\/span><\/p>\n<\/td>\n<\/tr>\n<tr style=\"mso-yfti-irow: 18; height: 15.0pt;\">\n<td style=\"width: 29.98%; padding: 0in 0in 0in 0in; height: 15.0pt;\" valign=\"bottom\" width=\"29%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"font-size: 13.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">Factory expenses<\/span><\/p>\n<\/td>\n<td style=\"width: 9.86%; padding: 0in 0in 0in 0in; height: 15.0pt;\" valign=\"bottom\" width=\"9%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">&nbsp;<\/span><\/p>\n<\/td>\n<td style=\"width: 10.54%; padding: 0in 0in 0in 0in; height: 15.0pt;\" valign=\"bottom\" width=\"10%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; text-align: center; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\" align=\"center\"><span style=\"font-size: 13.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman'; mso-font-width: 97%;\">xxx<\/span><\/p>\n<\/td>\n<td style=\"width: 31.2%; padding: 0in 0in 0in 0in; height: 15.0pt;\" valign=\"bottom\" width=\"31%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">&nbsp;<\/span><\/p>\n<\/td>\n<td style=\"width: 9.86%; padding: 0in 0in 0in 0in; height: 15.0pt;\" valign=\"bottom\" width=\"9%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">&nbsp;<\/span><\/p>\n<\/td>\n<td style=\"width: 8.22%; padding: 0in 0in 0in 0in; height: 15.0pt;\" valign=\"bottom\" width=\"8%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">&nbsp;<\/span><\/p>\n<\/td>\n<td style=\"width: .34%; padding: 0in 0in 0in 0in; height: 15.0pt;\" valign=\"bottom\" width=\"0%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"font-size: 1.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">&nbsp;<\/span><\/p>\n<\/td>\n<\/tr>\n<tr style=\"mso-yfti-irow: 19; height: 15.0pt;\">\n<td style=\"width: 29.98%; padding: 0in 0in 0in 0in; height: 15.0pt;\" valign=\"bottom\" width=\"29%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"font-size: 13.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">To Gross profit c\/d<\/span><\/p>\n<\/td>\n<td style=\"width: 9.86%; padding: 0in 0in 0in 0in; height: 15.0pt;\" valign=\"bottom\" width=\"9%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">&nbsp;<\/span><\/p>\n<\/td>\n<td style=\"width: 10.54%; padding: 0in 0in 0in 0in; height: 15.0pt;\" valign=\"bottom\" width=\"10%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; text-align: center; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\" align=\"center\"><span style=\"font-size: 13.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman'; mso-font-width: 97%;\">xxx<\/span><\/p>\n<\/td>\n<td style=\"width: 31.2%; padding: 0in 0in 0in 0in; height: 15.0pt;\" valign=\"bottom\" width=\"31%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">&nbsp;<\/span><\/p>\n<\/td>\n<td style=\"width: 9.86%; padding: 0in 0in 0in 0in; height: 15.0pt;\" valign=\"bottom\" width=\"9%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">&nbsp;<\/span><\/p>\n<\/td>\n<td style=\"width: 8.22%; padding: 0in 0in 0in 0in; height: 15.0pt;\" valign=\"bottom\" width=\"8%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">&nbsp;<\/span><\/p>\n<\/td>\n<td style=\"width: .34%; padding: 0in 0in 0in 0in; height: 15.0pt;\" valign=\"bottom\" width=\"0%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"font-size: 1.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">&nbsp;<\/span><\/p>\n<\/td>\n<\/tr>\n<tr style=\"mso-yfti-irow: 20; height: 15.0pt;\">\n<td style=\"width: 29.98%; padding: 0in 0in 0in 0in; height: 15.0pt;\" valign=\"bottom\" width=\"29%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; text-align: center; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\" align=\"center\"><span style=\"font-size: 13.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman'; mso-font-width: 99%;\">(transferred to<br>profit and<\/span><\/p>\n<\/td>\n<td style=\"width: 9.86%; padding: 0in 0in 0in 0in; height: 15.0pt;\" valign=\"bottom\" width=\"9%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">&nbsp;<\/span><\/p>\n<\/td>\n<td style=\"width: 10.54%; padding: 0in 0in 0in 0in; height: 15.0pt;\" valign=\"bottom\" width=\"10%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; text-align: center; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\" align=\"center\"><span style=\"font-size: 13.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">&#8212;&#8212;<\/span><\/p>\n<\/td>\n<td style=\"width: 31.2%; padding: 0in 0in 0in 0in; height: 15.0pt;\" valign=\"bottom\" width=\"31%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">&nbsp;<\/span><\/p>\n<\/td>\n<td style=\"width: 9.86%; padding: 0in 0in 0in 0in; height: 15.0pt;\" valign=\"bottom\" width=\"9%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">&nbsp;<\/span><\/p>\n<\/td>\n<td style=\"width: 8.22%; padding: 0in 0in 0in 0in; height: 15.0pt;\" valign=\"bottom\" width=\"8%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"font-size: 13.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">&#8212;&#8212;<\/span><\/p>\n<\/td>\n<td style=\"width: .34%; padding: 0in 0in 0in 0in; height: 15.0pt;\" valign=\"bottom\" width=\"0%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"font-size: 1.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">&nbsp;<\/span><\/p>\n<\/td>\n<\/tr>\n<tr style=\"mso-yfti-irow: 21; mso-yfti-lastrow: yes; height: 16.75pt;\">\n<td style=\"width: 29.98%; padding: 0in 0in 0in 0in; height: 16.75pt;\" valign=\"bottom\" width=\"29%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; text-align: center; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\" align=\"center\"><span style=\"font-size: 13.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">loss A\/c)<\/span><\/p>\n<\/td>\n<td style=\"width: 9.86%; padding: 0in 0in 0in 0in; height: 16.75pt;\" valign=\"bottom\" width=\"9%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">&nbsp;<\/span><\/p>\n<\/td>\n<td style=\"width: 10.54%; padding: 0in 0in 0in 0in; height: 16.75pt;\" valign=\"bottom\" width=\"10%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">&nbsp;<\/span><\/p>\n<\/td>\n<td style=\"width: 31.2%; padding: 0in 0in 0in 0in; height: 16.75pt;\" valign=\"bottom\" width=\"31%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">&nbsp;<\/span><\/p>\n<\/td>\n<td style=\"width: 9.86%; padding: 0in 0in 0in 0in; height: 16.75pt;\" valign=\"bottom\" width=\"9%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">&nbsp;<\/span><\/p>\n<\/td>\n<td style=\"width: 8.22%; padding: 0in 0in 0in 0in; height: 16.75pt;\" valign=\"bottom\" width=\"8%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">&nbsp;<\/span><\/p>\n<\/td>\n<td style=\"width: .34%; padding: 0in 0in 0in 0in; height: 16.75pt;\" valign=\"bottom\" width=\"0%\">\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-pagination: none; mso-layout-grid-align: none; text-autospace: none;\"><span style=\"font-size: 1.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">&nbsp;<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .25in;\"><span style=\"font-family: 'Century Gothic',sans-serif;\">&nbsp;<\/span><\/p>\n<p><\/p>\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; mso-outline-level: 1;\"><b><span style=\"font-size: 36.0pt; font-family: 'Century Gothic',sans-serif;\">Part-7<\/span><\/b><\/p>\n<p class=\"MsoNormal\" style=\"text-align: center; line-height: normal; mso-pagination: none; mso-outline-level: 1; mso-layout-grid-align: none; text-autospace: none; margin: 0in .5in .0001pt 0in;\" align=\"center\"><b><span style=\"font-size: 20.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\">P<\/span><\/b>rofit<b><span style=\"font-size: 20.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\"> A<\/span><\/b>nd<b><span style=\"font-size: 20.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\"> L<\/span><\/b>oss<b><span style=\"font-size: 20.0pt; font-family: 'Century Gothic',sans-serif; mso-bidi-font-family: 'Times New Roman';\"> A<\/span><\/b>ccount<b><\/b><\/p>\n<p class=\"MsoNormal\" style=\"line-height: normal; mso-outline-level: 2; margin: 0in 0in .0001pt .25in;\"><b><span style=\"font-size: 20.0pt; font-family: 'Century Gothic',sans-serif;\">Introductions<br><\/span><\/b><\/p>\n<p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .25in;\"><span style=\"font-family: 'Century Gothic',sans-serif;\">Profit and loss account is<br>prepared to ascertain the net profit of the business concern for an accounting<br>period<\/span><\/p>\n<p class=\"MsoNormal\" style=\"line-height: normal; mso-outline-level: 3; margin: 0in 0in .0001pt .5in;\"><b><span style=\"font-size: 14.0pt; font-family: 'Century Gothic',sans-serif;\">Preparation<br>Of Profit And Loss Account<\/span><\/b><\/p>\n<p><\/p>\n<p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"font-family: 'Century Gothic',sans-serif;\">Profit and loss account starts<br>with gross profit brought down from trading account on the credit side. (If<br>gross loss, on the debit side). All the indirect expenses are debited and all<br>the revenue incomes are credited to the profit and loss account and then net<br>profit or loss is calculated. If incomes or credit is more, than the expenses<br>or debit, the difference is net profit. On the other hand if the expenses or<br>debit side is more, the difference is net loss.<\/span><\/p>\n<p><\/p>\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"><span style=\"font-family: 'Century Gothic',sans-serif;\">&nbsp;<\/span><b style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif;\"><u><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Debit side:<\/span><\/u><\/b><\/p>\n<p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"font-family: 'Century Gothic',sans-serif;\">Expenses shown on the debit<br>side of profit and loss account are classified into two categories<\/span><\/p>\n<p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"font-family: 'Century Gothic',sans-serif;\">Operating expenses and<br>Non-operating expenses<\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"><span style=\"font-family: 'Century Gothic',sans-serif;\">&nbsp;<\/span><\/p><\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-tab-title elementor-tab-mobile-title\" aria-selected=\"false\" data-tab=\"4\" role=\"tab\" tabindex=\"-1\" aria-controls=\"elementor-tab-content-2124\" aria-expanded=\"false\">Transactions<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-2124\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"tabpanel\" aria-labelledby=\"elementor-tab-title-2124\" tabindex=\"0\" hidden=\"hidden\"><blockquote><p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; text-align: center; line-height: normal;\" align=\"center\"><span style=\"color: #000000;\"><b><span style=\"font-size: 24.0pt; mso-bidi-font-size: 22.0pt;\">Transactions<\/span><\/b><b><\/b><\/span><\/p><p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; text-align: center; line-height: normal;\" align=\"center\"><span style=\"color: #000000;\"><b><span style=\"font-size: 24.0pt; mso-bidi-font-size: 22.0pt;\">C<\/span><\/b><span style=\"font-size: 14.0pt; mso-bidi-font-size: 12.0pt;\">omputerize<\/span><b><span style=\"font-size: 24.0pt; mso-bidi-font-size: 22.0pt;\"> P<\/span><\/b><span style=\"font-size: 14.0pt; mso-bidi-font-size: 12.0pt;\">rofessional<\/span><b><span style=\"font-size: 24.0pt; mso-bidi-font-size: 22.0pt;\"> A<\/span><\/b><span style=\"font-size: 14.0pt; mso-bidi-font-size: 12.0pt;\">ccounting<\/span><b><\/b><\/span><\/p><p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"><span style=\"color: #000000;\"><b><span style=\"font-size: 20.0pt; mso-bidi-font-size: 18.0pt;\">Introduction to Voucher\u00a0Entry<\/span><\/b><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"font-size: 10pt; color: #000000;\">A voucher is a document that contains details of a<br \/>financial transaction and is required for recording the same into the books of\u00a0accounts. For every transaction, you can use the appropriate Program voucher to<br \/>enter the details into the ledgers and update the financial position of the\u00a0company.<\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"font-size: 10pt; color: #000000;\">The voucher entry menus options are available under\u00a0Transactions in the Gateway. The Payroll and Order Vouchers are available as\u00a0separate options which can be enabled based on the requirements.<\/span><\/p><p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; text-align: center; line-height: normal; mso-outline-level: 1;\" align=\"center\"><span style=\"color: #000000;\"><b><span style=\"font-size: 24.0pt;\">Part-1 <\/span><\/b><\/span><\/p><p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; text-align: center; line-height: normal; mso-outline-level: 1;\" align=\"center\"><span style=\"color: #000000;\"><b><span style=\"font-size: 24.0pt;\">A<\/span><\/b><span style=\"font-size: 16.0pt;\">ccounting<\/span><b><span style=\"font-size: 24.0pt;\"> V<\/span><\/b><span style=\"font-size: 16.0pt;\">ouchers<\/span><\/span><\/p><p class=\"MsoListParagraphCxSpFirst\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l82 level1 lfo33; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; mso-bidi-font-size: 11.0pt;\">1.<\/span><span style=\"font-size: 10.0pt; mso-bidi-font-size: 11.0pt;\">Contra\u00a0Entry<\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l82 level1 lfo33; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; mso-bidi-font-size: 11.0pt;\">2.<\/span><span style=\"font-size: 10.0pt; mso-bidi-font-size: 11.0pt;\">Payment\u00a0Entry<\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l82 level1 lfo33; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; mso-bidi-font-size: 11.0pt;\">3.<\/span><span style=\"font-size: 10.0pt; mso-bidi-font-size: 11.0pt;\">Receipt\u00a0Entry<\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l82 level1 lfo33; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; mso-bidi-font-size: 11.0pt;\">4.<\/span><span style=\"font-size: 10.0pt; mso-bidi-font-size: 11.0pt;\">Purchase\u00a0Entry<\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l82 level1 lfo33; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; mso-bidi-font-size: 11.0pt;\">5.<\/span><span style=\"font-size: 10.0pt; mso-bidi-font-size: 11.0pt;\">Sales\u00a0Entry<\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l82 level1 lfo33; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; mso-bidi-font-size: 11.0pt;\">6.<\/span><span style=\"font-size: 10.0pt; mso-bidi-font-size: 11.0pt;\">Printing\u00a0Vouchers based on Due Date<\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l82 level1 lfo33; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; mso-bidi-font-size: 11.0pt;\">7.<\/span><span style=\"font-size: 10.0pt; mso-bidi-font-size: 11.0pt;\">Debit\u00a0Note Entry<\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l82 level1 lfo33; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; mso-bidi-font-size: 11.0pt;\">8.<\/span><span style=\"font-size: 10.0pt; mso-bidi-font-size: 11.0pt;\">Credit\u00a0Note Entry<\/span><\/span><\/p><p class=\"MsoListParagraphCxSpLast\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l82 level1 lfo33; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; mso-bidi-font-size: 11.0pt;\">9.<\/span><span style=\"font-size: 10.0pt; mso-bidi-font-size: 11.0pt;\">Post-dated\u00a0Cheque Entry<\/span><\/span><\/p><p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"><span style=\"color: #000000;\"><b>Predefined Vouchers<\/b><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .25in;\"><span style=\"color: #000000;\">Comprises\u00a0of the following predefined Vouchers, to suit different business requirements\u00a0for recording various transactions. Program also allows you to create\u00a0user-defined Vouchers (Voucher Types) as per your requirements.<\/span><\/p><p class=\"MsoListParagraph\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l26 level1 lfo32; margin: 0in 0in .0001pt .25in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><b><span style=\"font-size: 16.0pt;\">1.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-weight: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><\/b><!--[endif]--><b><span style=\"font-size: 16.0pt;\">Contra Entry<\/span><\/b><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"font-size: 10pt; color: #000000;\">As per the Accounting Principles, a Contra entry is a transaction\u00a0involving transfer of cash between one Cash A\/c to another or one Cash A\/c to<br \/>another Bank A\/c i.e., is a transaction indicating transfer of funds from: <\/span><\/p><p class=\"MsoListParagraphCxSpFirst\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l84 level1 lfo1; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol;\">\u00b7\u00a0<\/span><span style=\"font-size: 10.0pt;\">Cash account to Cash account <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l84 level1 lfo1; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol;\">\u00b7\u00a0<\/span><span style=\"font-size: 10.0pt;\">Cash account to Bank account <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l84 level1 lfo1; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol;\">\u00b7\u00a0<\/span><span style=\"font-size: 10.0pt;\">Bank account to Cash account <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l84 level1 lfo1; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol;\">\u00b7\u00a0<\/span><span style=\"font-size: 10.0pt;\">Bank account to Bank account <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpLast\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l26 level1 lfo32; margin: 0in 0in .0001pt .25in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><b><span style=\"font-size: 16.0pt;\">2.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-weight: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><\/b><!--[endif]--><b><span style=\"font-size: 16.0pt;\">Payment Entry<\/span><\/b><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"font-size: 10pt; color: #000000;\">Payment voucher is used to account all the payments made by the company\u00a0by way of Cash\/Bank. Payment voucher can be passed using Single Entry or Double\u00a0Entry mode by configuring the setting Use Single Entry mode for\u00a0Pymt\/Rcpt\/Contra in configuration. <\/span><\/p><p class=\"MsoListParagraph\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l26 level1 lfo32; margin: 0in 0in .0001pt .25in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><b><span style=\"font-size: 16.0pt;\">3.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-weight: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><\/b><!--[endif]--><b><span style=\"font-size: 16.0pt;\">Receipt Entry<\/span><\/b><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"font-size: 10pt; color: #000000;\">Any money received from debtors against sales Invoices or on Account and\u00a0for all transactions where money is received are accounted or entered using the\u00a0Receipt Voucher. <\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"font-size: 10pt; color: #000000;\">For example, if your company receives money from a customer for an\u00a0earlier transaction say sales, and the same is passed through a Receipt<br \/>Voucher: <\/span><\/p><p class=\"MsoListParagraphCxSpFirst\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l73 level1 lfo2; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol;\">\u00b7\u00a0<\/span><span style=\"font-size: 10.0pt;\">Credit the customer account and debit the Cash\u00a0account, if you receive cash or <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpLast\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l73 level1 lfo2; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol;\">\u00b7\u00a0<\/span><span style=\"font-size: 10.0pt;\">Debit the Bank account where you need to deposit\u00a0the money, if you receive Cheques. <\/span><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"font-size: 10pt; color: #000000;\">Note: If you want to set a default account for all your receipt\u00a0vouchers, you can create a voucher type with the option Enable default\u00a0accounting allocation? set to Yes, and record your payments. In this case, the\u00a0payment vouchers appear in the single-entry mode.<\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"color: #000000;\"><b>Special\u00a0Keys for Voucher Narration Field<\/b><\/span><\/p><p class=\"MsoListParagraphCxSpFirst\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l70 level1 lfo3; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol;\">\u00b7\u00a0<\/span><span style=\"font-size: 10.0pt;\">ALT+R: Recalls the Last narration saved for the\u00a0first ledger in the voucher, irrespective of the voucher type. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpLast\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l70 level1 lfo3; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol;\">\u00b7\u00a0<\/span><span style=\"font-size: 10.0pt;\">CTRL+R: Recalls the Last narration saved for a\u00a0specific voucher type, irrespective of the ledger. <\/span><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"color: #000000;\"><b><span style=\"font-size: 12.0pt;\">Receipt Entry Using Bank <\/span><\/b><\/span><\/p><p class=\"MsoListParagraphCxSpFirst\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l61 level1 lfo4; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">1.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">In F12: Configure set the option Use Single Entry mode for\u00a0Pymt\/Rcpt\/Contra to Yes. The Bank Allocations screen appears.<\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l61 level1 lfo4; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">2.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">In the Received From field, the party name as defined in the ledger\u00a0master appears by default. This can be changed as the convenience of the user.<\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l61 level1 lfo4; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">3.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Select Inter Bank Transfer as the Transaction Type.<\/span><\/span><\/p><p class=\"MsoListParagraphCxSpLast\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l61 level1 lfo4; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">4.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Specify the Inst.No, Bank, Branch and the Transfer Mode. <\/span><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"color: #000000;\"><b><span style=\"font-size: 12.0pt;\">Other Transaction Types <\/span><\/b><\/span><\/p><p class=\"MsoListParagraphCxSpFirst\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l30 level1 lfo5; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">1.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Go to F11: Features &gt; Alter Banking Details <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l30 level1 lfo5; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">2.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Set the option Alter List of Transaction Types to Yes.<\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l30 level1 lfo5; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">3.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">The user can set the option to yes for any transaction type that he\/she\u00a0wish to enable. The bank allocation screen after selecting the various<br \/>transaction types appears. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpLast\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l26 level1 lfo32; margin: 0in 0in .0001pt .25in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><b><span style=\"font-size: 16.0pt;\">4.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-weight: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><\/b><!--[endif]--><b><span style=\"font-size: 16.0pt;\">Purchase Entry<\/span><\/b><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"font-size: 10pt; color: #000000;\">When a company buys goods on credit or cash, Purchase voucher is used to\u00a0record all the Purchase transactions of the company. <\/span><\/p><p class=\"MsoListParagraphCxSpFirst\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l88 level1 lfo6; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol;\">\u00b7\u00a0<\/span><span style=\"font-size: 10.0pt;\">Go to Accounting Vouchers. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpLast\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l88 level1 lfo6; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol;\">\u00b7\u00a0<\/span><span style=\"font-size: 10.0pt;\">Click on F9: Purchase on the Button Bar or press\u00a0F9\u00a0 <\/span><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"font-size: 10pt; color: #000000;\">For example, if you are purchasing goods from Supplier A for a value of\u00a0Rs. 10000\/- <\/span><\/p><p class=\"MsoListParagraphCxSpFirst\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l5 level1 lfo7; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol;\">\u00b7\u00a0<\/span><span style=\"font-size: 10.0pt;\">Debit Purchase Account. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpLast\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l5 level1 lfo7; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol;\">\u00b7\u00a0<\/span><span style=\"font-size: 10.0pt;\">Credit Party Account. <\/span><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"font-size: 10pt; color: #000000;\">To pass a Purchase entry in the Invoice mode, you need to enable the\u00a0option Enable Invoicing in F11: Features (F1: Accounting or F2: Inventory<br \/>Features). <\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"color: #000000;\"><b><span style=\"font-size: 12.0pt;\">Invoice mode is of two types, namely: <\/span><\/b><\/span><\/p><p class=\"MsoListParagraphCxSpFirst\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l59 level1 lfo8; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">1.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">An Account Invoice <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpLast\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l59 level1 lfo8; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">2.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">An Item Invoice <\/span><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"font-size: 10pt; color: #000000;\">Account Invoice: You will be directly selecting\/debiting the Ledger\u00a0account in case you are passing an Account Invoice.\u00a0 This is useful especially when a Service Bill\u00a0is entered and does not include Inventory. Pass a purchase Invoice for Service\u00a0availed from XYZ Couriers. <\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"color: #000000;\"><b>Item\u00a0Invoice:<\/b><span style=\"font-size: 10.0pt;\"> You will be first selecting the Inventory and then\u00a0allocating the same to the relevant Ledger account.\u00a0 This is useful to record all the Inventory movements\u00a0in books of account. Pass a Purchase Invoice against purchase of Item A \u2013 100\u00a0Nos. @ Rs. 10\/= per quantity from LMN &amp; Company.<\/span><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"color: #000000;\"><b><span style=\"font-size: 12.0pt;\">Configuring an Invoice <\/span><\/b><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"font-size: 10pt; color: #000000;\">Before creating the Purchase Invoice, you can set your I nvoice\u00a0Configurations from F12 configure: <\/span><\/p><p class=\"MsoListParagraphCxSpFirst\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l4 level1 lfo9; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol;\">\u00b7\u00a0<\/span><span style=\"font-size: 10.0pt;\">Go to Accounting Vouchers &gt; F9: Purchases (As\u00a0Invoice) <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l4 level1 lfo9; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol;\">\u00b7\u00a0<\/span><span style=\"font-size: 10.0pt;\">Select F12 Configure. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpLast\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l4 level1 lfo9; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol;\">\u00b7\u00a0<\/span><span style=\"font-size: 10.0pt;\">Set the options, as required. <\/span><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"color: #000000;\"><b><span style=\"font-size: 12.0pt;\">Purchase Invoice Configuration\u00a0<\/span><\/b><\/span><\/p><p class=\"MsoListParagraphCxSpFirst\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l67 level1 lfo10; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">1.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><b>Accept\u00a0Supplementary Details:<\/b><span style=\"font-size: 10.0pt;\"> Set this option to Yes\u00a0to specify the Despatch Details.\u00a0 If this\u00a0option is set to No, Print Default Name and Address of Party will be enabled\u00a0for configuring. Here it captures the default name and address present in the<br \/>ledger. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l67 level1 lfo10; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">2.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><b>Allow\u00a0separate Buyer and Consignee names:\u00a0 <\/b><span style=\"font-size: 10.0pt;\">Customers who are into consignment business and would like to have the<br \/>Consignee details on the Invoice, have to set this option to Yes. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l67 level1 lfo10; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">3.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><b>Use\u00a0Common Ledger A\/c for Item Allocation:\u00a0 <\/b><span style=\"font-size: 10.0pt;\">If you would like to allocate all the Items to a single Purchase Ledger<br \/>in the Invoice, you need to set this option to Yes for faster data entry. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l67 level1 lfo10; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">4.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><b>Allow\u00a0Expenses\/Fixed Assets for Accounting Allocation:<\/b><span style=\"font-size: 10.0pt;\"> If you want to use Expense or Fixed Assets ledgers while recording a<br \/>Purchase entry, set this option to Yes. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l67 level1 lfo10; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">5.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><b>Use\u00a0Defaults for Bill Allocations:<\/b><span style=\"font-size: 10.0pt;\"> Setting\u00a0this option to Yes will allocate the Bill Numbers automatically as defined in<br \/>voucher type master in ascending order. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l67 level1 lfo10; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">6.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><b>Use\u00a0Additional Description(s) for Item Name:<\/b><span style=\"font-size: 10.0pt;\">\u00a0 If you would like to specify any additional\u00a0description for item during entry, this option has to be enabled. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l67 level1 lfo10; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">7.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><b>Use\u00a0Additional Description(s) for Ledger Name<\/b><span style=\"font-size: 10.0pt;\">:\u00a0 If you would like to specify any additional\u00a0description for ledger during entry, this option has to be enabled. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l67 level1 lfo10; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">8.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><b>Consolidate\u00a0Stock Items with same rates:<\/b><span style=\"font-size: 10.0pt;\"> If you\u00a0would like to consolidate the stock items having same rates in Invoice, set<br \/>this option to Yes. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l67 level1 lfo10; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">9.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\"><b>Show Compound Unit of Item based on Rate:<\/b> By enabling this option, you\u00a0will be allowed to show the compound unit of item based on the unit provided in\u00a0the Rate Per column. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l67 level1 lfo10; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">10.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Show Full Details of Compound Unit: Enabling this option will display\u00a0full details of compound unit in the Quantity field. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l67 level1 lfo10; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">11.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><!--[endif]--><b>Confirm\u00a0each Cheque before Print: <\/b><span style=\"font-size: 10.0pt;\">When you set this\u00a0option to Yes, a conformation screen will appear for every cheque used for the<br \/>transaction before it is printed. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l67 level1 lfo10; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">12.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><!--[endif]--><b>Use\u00a0Defaults for Bank Allocation:<\/b><span style=\"font-size: 10.0pt;\"> Setting\u00a0this option to Yes, the Bank Allocations will have default allocations in<br \/>which, the Transaction type is Cheque, Voucher date as Instrument Date. the\u00a0Cheque Range and Cheque Number will be Blank if it is not defined. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l67 level1 lfo10; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">13.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><!--[endif]--><b>Use\u00a0Auto Cheque Numbering:<\/b><span style=\"font-size: 10.0pt;\"> To fetch cheque\u00a0numbers automatically to the Bank Allocation, set this option to Yes. The first<br \/>Cheque Range defined for the Bank ledger will be taken as default. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l67 level1 lfo10; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">14.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><!--[endif]--><b>Allow\u00a0Selection of Cheque Ranges:<\/b><span style=\"font-size: 10.0pt;\"> Setting this option to\u00a0Yes, allows you to select any cheque range defined for a bank. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l67 level1 lfo10; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">15.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><!--[endif]--><b>Show\u00a0Remarks in Bank Allocation Details:<\/b><span style=\"font-size: 10.0pt;\"> A new\u00a0field &#8211; Remarks, will appear in the Bank Allocation screen where you can enter<br \/>your remarks, when this option is set to Yes. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l67 level1 lfo10; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">16.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><!--[endif]--><b>Importer\u2019s\u00a0Options:<\/b><span style=\"font-size: 10.0pt;\"> This is useful for import transactions. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l67 level1 lfo10; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">17.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><!--[endif]--><b>Show\u00a0turnover achieved with Customer:<\/b><span style=\"font-size: 10.0pt;\">\u00a0 This option will help to view the turnover\u00a0details during entry. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l67 level1 lfo10; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">18.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\"><b>Allow modification of ALL fields during entry:<\/b> Default order\/delivery\u00a0note entries appearing in the Invoice can be changed during Invoice entry. Set\u00a0this option to Yes to permit modification of all fields. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l67 level1 lfo10; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">19.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><!--[endif]--><b>Warn\u00a0on Negative Stock Balance:<\/b><span style=\"font-size: 10.0pt;\"> Program will display a\u00a0warning message Negative Stock with quantity details. You can then check which\u00a0item is\u00a0 having negative stock balance. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l67 level1 lfo10; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">20.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><!--[endif]--><b>Honor\u00a0Expiry Dates usage for Batches:<\/b><span style=\"font-size: 10.0pt;\"> You can\u00a0restrict or allow the usage of Expired stocks for selection during entry by<br \/>configuring this option. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l67 level1 lfo10; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">21.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><!--[endif]--><b>Show\u00a0batches with Zero Quantity:<\/b><span style=\"font-size: 10.0pt;\"> On setting this to Yes\u00a0the batches with zero quantity will be available for selection during entry. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpLast\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l67 level1 lfo10; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">22.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><!--[endif]--><b>Calculate\u00a0Tax on current Sub-Total:<\/b><span style=\"font-size: 10.0pt;\"> This option should be\u00a0enabled if the tax needs to be calculated after considering the additional<br \/>Expenses. <\/span><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"color: #000000;\"><b>Special\u00a0Keys on the Button Bar<\/b><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"font-size: 10pt; color: #000000;\">When you are passing an Item Invoice in Invoice mode, the following\u00a0options will be available in the Button Bar. <\/span><\/p><p class=\"MsoListParagraphCxSpFirst\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l6 level1 lfo11; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol;\">\u00b7\u00a0<\/span><span style=\"font-size: 10.0pt;\">Alt+I \u2013 Acct Invoice \u2013 You can toggle between Item\u00a0Invoice and Account Invoice, by clicking on this option on the Button Bar or pressing<br \/>Alt+I or vice-versa. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpLast\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l6 level1 lfo11; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol;\">\u00b7\u00a0<\/span><span style=\"font-size: 10.0pt;\">Ctrl+V \u2013 As Voucher \u2013 You can toggle between\u00a0Invoice mode and Voucher mode, by clicking on this option on the Button Bar or<br \/>pressing Ctrl+V or vice-versa. <\/span><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"color: #000000;\"><b>Special\u00a0Keys for Voucher Narration Field<\/b><\/span><\/p><p class=\"MsoListParagraphCxSpFirst\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l55 level1 lfo12; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol;\">\u00b7\u00a0<\/span><span style=\"font-size: 10.0pt;\">ALT+R: Recalls the Last narration saved for the\u00a0first ledger in the voucher, irrespective of the voucher type. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l55 level1 lfo12; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol;\">\u00b7\u00a0<\/span><span style=\"font-size: 10.0pt;\">CTRL+R: Recalls the Last narration saved for a\u00a0specific voucher type, irrespective of the ledger. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpLast\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l26 level1 lfo32; margin: 0in 0in .0001pt .25in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><b><span style=\"font-size: 16.0pt;\">5.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-weight: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><\/b><!--[endif]--><b><span style=\"font-size: 16.0pt;\">Sales Entry<\/span><\/b><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"font-size: 10pt; color: #000000;\">Sales Voucher is used to record the Sales transactions of the company.\u00a0You can pass an entry using the Voucher mode or the Invoice mode where the\u00a0calculations can be automated and the transactions can be fed into the system\u00a0easily. <\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"color: #000000;\"><b><span style=\"font-size: 12.0pt;\">Recording a Sales Entry <\/span><\/b><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"font-size: 10pt; color: #000000;\">When a company sells goods on credit or cash, Sales voucher is used to\u00a0record all the Sales transactions of the company. <\/span><\/p><p class=\"MsoListParagraphCxSpFirst\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l9 level1 lfo13; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol;\">\u00b7\u00a0<\/span><span style=\"font-size: 10.0pt;\">Go to Accounting Vouchers <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpLast\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l9 level1 lfo13; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol;\">\u00b7\u00a0<\/span><span style=\"font-size: 10.0pt;\">Click on F8: Sales on the Button Bar or press F8.\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">For example, if you are selling goods to Debtor A for a value of Rs.\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">10000\/-<\/span><\/span><\/p><p class=\"MsoListParagraphCxSpFirst\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l57 level1 lfo14; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol;\">\u00b7\u00a0<\/span><span style=\"font-size: 10.0pt;\">Debit Customer\u2019s Account. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpLast\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l57 level1 lfo14; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol;\">\u00b7\u00a0<\/span><span style=\"font-size: 10.0pt;\">Credit Sales Account. <\/span><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"color: #000000;\"><b><span style=\"font-size: 12.0pt;\">Recording a Sales Invoice <\/span><\/b><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"font-size: 10pt; color: #000000;\">When a sales transaction is made, a document detailing the transaction\u00a0(item name, tax, etc) has to be given to the buyer or debtor as proof of<br \/>purchase by him. This document is called invoice or bill or cash memo. Program\u00a0provides the option of creating Invoices. You can also alter an invoice to\u00a0change the party details.<\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"color: #000000;\"><b><span style=\"font-size: 12.0pt;\">Account Invoice <\/span><\/b><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"color: #000000;\"><span style=\"font-size: 10.0pt;\">Sales account invoice is generally used by professionals such as doctors\u00a0and consultants who require to issue an invoice for certain services provided\u00a0such as consultancy charges, professional fees, etc.\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">Trading and manufacturing organizations also use the Account Invoice for\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">invoicing service charges.<\/span><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"font-size: 10pt; color: #000000;\">On the Sales entry screen, click Acct Invoice, which is displayed on the\u00a0Button Bar on the right-hand side of the screen to display the Sales Account<br \/>Invoice screen. <\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"color: #000000;\"><span style=\"font-size: 10.0pt;\"><b>Pass a sales account invoice for Service provided to Debtor B:\u00a0<\/b><\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">Account Invoice mode displays the list of ledger accounts, which can be\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">invoiced as required. This is unlike Item Invoice where Program displays the\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">list of stock items.<\/span><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"color: #000000;\"><b><span style=\"font-size: 12.0pt;\">Item Invoice <\/span><\/b><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"font-size: 10pt; color: #000000;\">Invoicing is generally used for sale of stock where the details of the\u00a0items sold are listed. Selecting the Item Invoice allows you to select the\u00a0stock items that need to be invoiced. Trading and manufacturing organizations\u00a0commonly use this format. <\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"color: #000000;\"><span style=\"font-size: 10.0pt;\">On the Sales invoice screen, click the button Item Invoice, which is\u00a0displayed on the Button Bar on the right side of the screen and the Sales Item<br \/><b>Invoice appears as shown below:\u00a0\u00a0<\/b><\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">Pass a Sales Invoice against sale of Item A \u2013 50 Nos. @ Rs. 15\/= per\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">quantity to Debtor C:<\/span><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"font-size: 10pt; color: #000000;\">Item Invoice mode displays the list of stock items, which can be\u00a0invoiced as required.<\/span><\/p><p class=\"MsoListParagraph\" style=\"margin-bottom: .0001pt; mso-add-space: auto; line-height: normal;\"><span style=\"color: #000000;\"><b><span style=\"font-size: 12.0pt;\">Enable or\u00a0disable item allocation screen in item invoice <\/span><\/b><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"font-size: 10pt; color: #000000;\">If the following inventory features are enabled for the company and\u00a0used, the item allocation screen will appear in item invoice: <\/span><\/p><p class=\"MsoListParagraphCxSpFirst\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l65 level1 lfo15; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol;\">\u00b7\u00a0<\/span><span style=\"font-size: 10.0pt;\">Godown <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l65 level1 lfo15; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol;\">\u00b7\u00a0<\/span><span style=\"font-size: 10.0pt;\">Batches <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l65 level1 lfo15; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol;\">\u00b7\u00a0<\/span><span style=\"font-size: 10.0pt;\">Tracking <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpLast\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l65 level1 lfo15; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol;\">\u00b7\u00a0<\/span><span style=\"font-size: 10.0pt;\">Order details <\/span><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"font-size: 10pt; color: #000000;\">You can disable the features listed above (from F11 &gt; F2: Inventory\u00a0Features) if you do not want to view the item allocation screen.<\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"color: #000000;\"><b><span style=\"font-size: 12.0pt;\">Alter Party details in invoice <\/span><\/b><\/span><\/p><p class=\"MsoListParagraphCxSpFirst\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l42 level1 lfo16; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol;\">\u00b7\u00a0<\/span><span style=\"font-size: 10.0pt;\">Open the invoice in alteration mode. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l42 level1 lfo16; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol;\">\u00b7\u00a0<\/span><span style=\"font-size: 10.0pt;\">Select the party ledger, and press Enter to view\u00a0the Party Details screen. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpLast\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l42 level1 lfo16; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol;\">\u00b7\u00a0<\/span><span style=\"font-size: 10.0pt;\">Press Alt+M and select the required party ledger. <\/span><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"color: #000000;\"><b>Special\u00a0Keys for Voucher Narration Field <\/b><\/span><\/p><p class=\"MsoListParagraphCxSpFirst\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l66 level1 lfo17; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol;\">\u00b7\u00a0<\/span><span style=\"font-size: 10.0pt;\">ALT+R: Recalls the Last narration saved for the\u00a0first ledger in the voucher, irrespective of the voucher type. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpLast\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l66 level1 lfo17; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol;\">\u00b7\u00a0<\/span><span style=\"font-size: 10.0pt;\">CTRL+R: Recalls the Last narration saved for a\u00a0specific voucher type, irrespective of the ledger. <\/span><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"color: #000000;\"><b><span style=\"font-size: 12.0pt;\">Configuring an Invoice <\/span><\/b><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"font-size: 10pt; color: #000000;\">Before creating the Invoice, you can set your Invoice Configurations\u00a0from F12: configure. <\/span><\/p><p class=\"MsoListParagraphCxSpFirst\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l15 level1 lfo18; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol;\">\u00b7\u00a0<\/span><span style=\"font-size: 10.0pt;\">Go to Accounting Vouchers &gt; F8: Sales or F9:\u00a0Purchases (As Invoice). <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpLast\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l15 level1 lfo18; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol;\">\u00b7\u00a0<\/span><span style=\"font-size: 10.0pt;\">Click F12: Configure.\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">ales Invoice Standard Configuration<\/span><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"font-size: 10pt; color: #000000;\">The first screen of Sales Invoice Standard Configuration screen has the\u00a0following options: <\/span><\/p><p class=\"MsoListParagraphCxSpFirst\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l39 level1 lfo19; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">1.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><b>Accept\u00a0supplementary details:<\/b><span style=\"font-size: 10.0pt;\"> Set this option to Yes\u00a0to specify the despatch details.\u00a0 If this\u00a0option is set to No, Print Default Name and Address of Party will be enabled\u00a0for configuring. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l39 level1 lfo19; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">2.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><b>Allow\u00a0separate buyer and consignee names:<\/b><span style=\"font-size: 10.0pt;\"> Enabling\u00a0this option will allow entering Consignee details in the invoice. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l39 level1 lfo19; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">3.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><b>Use\u00a0common ledger A\/c for Item Allocation:<\/b><span style=\"font-size: 10.0pt;\"> Enabling\u00a0this option allows faster data entry by allocating all the items to a single<br \/>sales ledger in the invoice. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l39 level1 lfo19; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">4.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><b>Use\u00a0defaults for bill allocations:<\/b><span style=\"font-size: 10.0pt;\"> Enabling\u00a0this option will allocate Bill Numbers automatically as defined in voucher type\u00a0master in ascending order. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l39 level1 lfo19; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">5.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><b>User\u00a0voucher no. as bill ref. no. for bill allocations<\/b><span style=\"font-size: 10.0pt;\">:\u00a0 When this option is set to Yes,\u00a0the voucher number will be taken as the bill reference number during bill\u00a0allocation. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l39 level1 lfo19; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">6.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><b>Use\u00a0Additional Description(s) for item name: <\/b><span style=\"font-size: 10.0pt;\">Enabling\u00a0this option will allow specifying of any additional description for item during<br \/>voucher entry. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l39 level1 lfo19; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">7.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><b>Use\u00a0Additional Description(s) for ledger name: <\/b><span style=\"font-size: 10.0pt;\">Enabling\u00a0this option will allow specifying of any additional description for ledger<br \/>during voucher entry. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l39 level1 lfo19; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">8.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><b>Calculate\u00a0tax on current sub-total (else calculations are on inventory total only): <\/b><span style=\"font-size: 10.0pt;\">If this option is enabled, tax will be calculated after considering\u00a0additional income or expenses. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpLast\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l39 level1 lfo19; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">9.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><b>Warn\u00a0on Negative Stock Balance:<\/b><span style=\"font-size: 10.0pt;\"> If this option is\u00a0enabled, when there is an insufficient stock during sales entry, a warning\u00a0message of negative stock with quantity details will be displayed. <\/span><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"color: #000000;\"><b><span style=\"font-size: 12.0pt;\">Sales Invoice Advanced Configuration <\/span><\/b><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"font-size: 10pt; color: #000000;\">In Sales Invoice Standard Configuration, Press F12 to view Sales Invoice\u00a0Standard Configuration. <\/span><\/p><p class=\"MsoListParagraphCxSpFirst\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l53 level1 lfo20; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">1.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><b>Allow\u00a0income accounts in sales voucher: <\/b><span style=\"font-size: 10.0pt;\">Enabling\u00a0this option will allow selecting i income ledgers for accounting allocation and\u00a0also as additional ledger. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l53 level1 lfo20; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">2.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><b>Consolidate\u00a0stock items with same rates:<\/b><span style=\"font-size: 10.0pt;\"> Enabling\u00a0this option will allow consolidating the stock items having same rates in<br \/>invoice. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l53 level1 lfo20; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">3.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><b>Show\u00a0compound unit of items based on rate:<\/b><span style=\"font-size: 10.0pt;\"> Enabling\u00a0this option will allow displaying the compound unit of item based on the unit<br \/>provided in the Rate Per column. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l53 level1 lfo20; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">4.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><b>Show\u00a0full details of compound unit:<\/b><span style=\"font-size: 10.0pt;\"> Enabling\u00a0this option will display full details of compound unit in the Quantity field.\u00a0<\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l53 level1 lfo20; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">5.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><b>Use\u00a0pre-closure of order details:<\/b><span style=\"font-size: 10.0pt;\"> Enabling\u00a0this option will allow pre-closure of orders partially or completely from Stock\u00a0item Allocation screen. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l53 level1 lfo20; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">6.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><b>Use\u00a0defaults for bank allocations: <\/b><span style=\"font-size: 10.0pt;\">If this\u00a0option is set to Yes, the Bank Allocations will have default allocations in\u00a0which, the Transaction type is Cheque, voucher date as Instrument Dat e. the\u00a0Cheque Range and Cheque Number will be blank. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l53 level1 lfo20; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">7.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><b>Show\u00a0Remarks: <\/b><span style=\"font-size: 10.0pt;\">When this option is set to Yes, a new field Remarks\u00a0to enter remarks for the payment will appear in the Bank Allocation screen. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l53 level1 lfo20; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">8.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><b>Specify\u00a0\u00a0export shipping details:<\/b><span style=\"font-size: 10.0pt;\"> Enabling this option\u00a0will allow entering shipping information in the voucher. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l53 level1 lfo20; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">9.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><b>Specify\u00a0marks and nos.\/container no.:<\/b><span style=\"font-size: 10.0pt;\"> Enabling\u00a0this option will allow specifying container information for export sales items.<br \/><\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l53 level1 lfo20; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">10.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><!--[endif]--><b>Show\u00a0turnover achieved with Customer:<\/b><span style=\"font-size: 10.0pt;\"> Enabling\u00a0this option will display the turnover details during entry. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpLast\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l53 level1 lfo20; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">11.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><!--[endif]--><b>Allow\u00a0modification of ALL fields during entry:<\/b><span style=\"font-size: 10.0pt;\"> Enabling\u00a0this option will allow modification of all fields in the sales invoice. <\/span><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"color: #000000;\"><b><span style=\"font-size: 12.0pt;\">Printing a Sales Invoice <\/span><\/b><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"font-size: 10pt; color: #000000;\">To print any Invoice\/voucher, press ALT+P or click on the button Print.\u00a0You can configure the voucher type to print automatically after saving the\u00a0voucher for which, the option Print after saving Voucher must be set to Yes. <\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"color: #000000;\"><b>Voucher\u00a0Entry Configuration-<\/b><span style=\"font-size: 10.0pt;\"> Allow Income Accounts in Sales Vouchers\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">Generally, all the Sales made by the Company are recorded using Sales\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">Voucher.\u00a0 In certain cases, the user\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">would like to record the Income ledgers also in the Sales Voucher, the same is\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">possible by enabling the option Allow Income Accounts in Sales Vouchers in F12\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">configuration in voucher mode.<\/span><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"font-size: 10pt; color: #000000;\">For Example, pass a sales entry towards Professional Income from\u00a0Customer A. <\/span><\/p><p class=\"MsoListParagraphCxSpFirst\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l71 level1 lfo21; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">1.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Debit Customer A Account. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l71 level1 lfo21; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">2.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Credit Professional Income Account grouped under Indirect Income. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpLast\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l26 level1 lfo32; margin: 0in 0in .0001pt .25in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><b><span style=\"font-size: 16.0pt;\">6.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-weight: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><\/b><!--[endif]--><b><span style=\"font-size: 16.0pt;\">Printing Vouchers based on Due Date<\/span><\/b><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"font-size: 10pt; color: #000000;\">The facility to print due date or credit days is provided for payment,\u00a0receipt and journal voucher types. <\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"font-size: 10pt; color: #000000;\">In the transactions recorded for purchase and sales, the due date\/credit\u00a0days for paying or receiving the amount will be provided in the bill-wise details\u00a0screen displayed for the party ledger selected while invoicing. <\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"font-size: 10pt; color: #000000;\">While printing the payment, receipt and journal voucher, the due date\u00a0specified in the corresponding purchase or sales transaction will get printed,<br \/>as per the references selected in the party ledgers. To print these details,\u00a0the following options need to be enabled in the Voucher Printing Configuration\u00a0screen of Payment, Receipt and Journal vouchers. <\/span><\/p><p class=\"MsoListParagraphCxSpFirst\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l41 level1 lfo22; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol;\">\u00b7\u00a0<\/span><b>Print Bill-wise Details:<\/b><span style=\"font-size: 10.0pt;\"> This is provided to print the type of reference that is chosen in the\u00a0payment, receipt and journal voucher. The type of references that gets captured\u00a0here are: <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l41 level2 lfo22; margin: 0in 0in .0001pt 1.5in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">o\u00a0<\/span><span style=\"font-size: 10.0pt;\">Advance <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l41 level2 lfo22; margin: 0in 0in .0001pt 1.5in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">o\u00a0<\/span><span style=\"font-size: 10.0pt;\">Agst Ref <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l41 level2 lfo22; margin: 0in 0in .0001pt 1.5in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">o\u00a0<\/span><span style=\"font-size: 10.0pt;\">New Ref <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l41 level2 lfo22; margin: 0in 0in .0001pt 1.5in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">o\u00a0<\/span><span style=\"font-size: 10.0pt;\">On Account <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l41 level1 lfo22; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol;\">\u00b7\u00a0<\/span><b>Print Bill Due Dates also:<\/b><span style=\"font-size: 10.0pt;\"> This is provided to print the due date specified in the bill-wise\u00a0details screen of the party ledger selected in purchase, sale or journal\u00a0voucher. The type of references for which due date will be displayed are: <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l41 level2 lfo22; margin: 0in 0in .0001pt 1.5in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">o\u00a0<\/span><span style=\"font-size: 10.0pt;\">Advance <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l41 level2 lfo22; margin: 0in 0in .0001pt 1.5in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">o\u00a0<\/span><span style=\"font-size: 10.0pt;\">Agst Ref <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l41 level2 lfo22; margin: 0in 0in .0001pt 1.5in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">o\u00a0<\/span><span style=\"font-size: 10.0pt;\">New Ref <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l41 level1 lfo22; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol;\">\u00b7\u00a0<\/span><b>Print Due Date with Credit Days:<\/b><span style=\"font-size: 10.0pt;\"> This is provided to print credit days along with due date depending on\u00a0the type of reference chosen while recording the voucher. The type of\u00a0references for which credit days will be displayed are: <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l41 level2 lfo22; margin: 0in 0in .0001pt 1.5in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">o\u00a0<\/span><span style=\"font-size: 10.0pt;\">Advance <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l41 level2 lfo22; margin: 0in 0in .0001pt 1.5in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">o\u00a0<\/span><span style=\"font-size: 10.0pt;\">Agst Ref <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpLast\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l41 level2 lfo22; margin: 0in 0in .0001pt 1.5in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">o\u00a0<\/span><span style=\"font-size: 10.0pt;\">New Ref <\/span><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"font-size: 10pt; color: #000000;\">The due date of payment and receipt voucher can be printed on recording\u00a0the transaction in single entry and double entry modes.\u00a0<\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"color: #000000;\"><b><span style=\"font-size: 12.0pt;\">Printing Due Date <\/span><\/b><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"color: #000000;\"><span style=\"font-size: 10.0pt;\">Let us consider an example of a printing due date of payment made\u00a0against a purchase invoice.\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">In the Bill-wise Details screen of Purchase invoice, enter the Due Date\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">or Credit Days as shown:<\/span><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"font-size: 10pt; color: #000000;\">In the payment voucher, click Alt+P: Print button followed by F12:\u00a0Configure button to configure the options to display due date in the printed\u00a0payment voucher. <\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"font-size: 10pt; color: #000000; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">The printed voucher with due date appears:<\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"color: #000000;\"><b><span style=\"font-size: 12.0pt;\">Printing Due Date and Credit Period <\/span><\/b><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"color: #000000;\"><span style=\"font-size: 10.0pt;\">Let us consider an example of a printing due date and credit days of\u00a0amount received as advance.\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">In the Bill-wise Details screen of Sales invoice, the Due Date or Credit<\/span><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"font-size: 10pt; color: #000000;\">Days is mentioned: <\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"color: #000000;\"><b><span style=\"font-size: 12.0pt;\">Receipt Voucher for the Advance amount <\/span><\/b><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"font-size: 10pt; color: #000000;\">Record a receipt voucher for receipt of advance amount by providing the\u00a0bill-wise details.<\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"font-size: 10pt; color: #000000;\">In the receipt voucher, click Alt+P: Print button followed by F12:\u00a0Configure button to configure the options to display due date in the printed\u00a0receipt voucher. <\/span><\/p><p class=\"MsoListParagraph\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l26 level1 lfo32; margin: 0in 0in .0001pt .25in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><b><span style=\"font-size: 16.0pt;\">7.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-weight: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><\/b><!--[endif]--><b><span style=\"font-size: 16.0pt;\">Debit Note Entry<\/span><\/b><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"font-size: 10pt; color: #000000;\">Debit Note is a document issued to a party stating that you are debiting\u00a0their Account in your Books of Accounts for the stated reason or vise\u00a0versa.\u00a0 It is commonly used in case of\u00a0Purchase Returns, Escalation\/De-escalation in price, any other expenses incurred\u00a0by you on behalf of the party etc. <\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"color: #000000;\"><span style=\"font-size: 10.0pt;\">Debit Note can be entered in voucher or Invoice mode.\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">You need to enable the feature in F11:<\/span><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"font-size: 10pt; color: #000000;\">Accounting or Inventory features. <\/span><\/p><p class=\"MsoListParagraphCxSpFirst\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l34 level1 lfo24; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol;\">\u00b7\u00a0<\/span><span style=\"font-size: 10.0pt;\">To use it in Voucher mode you need to enable the\u00a0feature in F11:Accounting Features &#8211;\u00a0 Use\u00a0debit and credit notes. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l90 level1 lfo23; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol;\">\u00b7\u00a0<\/span><span style=\"font-size: 10.0pt;\">To make the entry in Invoice mode enable the option\u00a0F11: Accounting Features &#8211;\u00a0 Record debit\u00a0notes in invoice mode. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l90 level1 lfo23; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol;\">\u00b7\u00a0<\/span><span style=\"font-size: 10.0pt;\">To go to Debit Note Entry Screen, <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l90 level1 lfo23; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol;\">\u00b7\u00a0<\/span><span style=\"font-size: 10.0pt;\">Go to Accounting Vouchers. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpLast\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l90 level1 lfo23; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol;\">\u00b7\u00a0<\/span><span style=\"font-size: 10.0pt;\">Click on Ctrl+F9: Debit Note on the Button Bar or\u00a0press Ctrl+F9. <\/span><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"color: #000000;\"><span style=\"font-size: 10.0pt;\">You can toggle between voucher and Invoice mode by clicking Ctrl+V.\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">Pass an entry for the goods purchased returned to Supplier A:<\/span><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"color: #000000;\"><b>Special\u00a0Keys for Voucher Narration Field: <\/b><\/span><\/p><p class=\"MsoListParagraphCxSpFirst\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l2 level1 lfo25; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol;\">\u00b7\u00a0<\/span><span style=\"font-size: 10.0pt;\">ALT+R: Recalls the Last narration saved for the\u00a0first ledger in the voucher, irrespective of the voucher type.\u00a0<\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l2 level1 lfo25; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol;\">\u00b7\u00a0<\/span><span style=\"font-size: 10.0pt;\">CTRL+R: Recalls the Last narration saved for a\u00a0specific voucher type, irrespective of the ledger. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpLast\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l26 level1 lfo32; margin: 0in 0in .0001pt .25in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><b><span style=\"font-size: 16.0pt;\">8.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-weight: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><\/b><!--[endif]--><b><span style=\"font-size: 16.0pt;\">Credit Note Entry<\/span><\/b><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"font-size: 10pt; color: #000000;\">Credit Note is a document issued to a party stating that you are\u00a0crediting their Account in your Books of Accounts for the stated reason or vise<br \/>versa.\u00a0 It is commonly used in case of\u00a0Sales Returns, Escalation\/De-escalation in price etc. <\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"color: #000000;\"><span style=\"font-size: 10.0pt;\">A Credit Note can be entered in voucher or Invoice mode.<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">You need to enable the feature in F11:<\/span><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"font-size: 10pt; color: #000000;\">Accounting or Inventory features. <\/span><\/p><p class=\"MsoListParagraphCxSpFirst\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l51 level1 lfo26; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol;\">\u00b7\u00a0<\/span><span style=\"font-size: 10.0pt;\">To use it in Voucher mode you need to enable the\u00a0feature in F11: Accounting Features &#8211; Use debit and credit notes. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l51 level1 lfo26; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol;\">\u00b7\u00a0<\/span><span style=\"font-size: 10.0pt;\">To make the entry in Invoice mode enable the option\u00a0F11: Accounting Features &#8211; Record credit notes in invoice mode. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l51 level1 lfo26; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol;\">\u00b7\u00a0<\/span><span style=\"font-size: 10.0pt;\">To go to Credit Note Entry Screen <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l22 level1 lfo27; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">1.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Go to Accounting Vouchers. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpLast\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l22 level1 lfo27; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">2.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Click on Ctrl+F8: Credit Note on the Button Bar or press Ctrl+F8.\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">You can toggle between voucher and Invoice mode by clicking Ctrl+V.<\/span><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"font-size: 10pt; color: #000000;\">Pass an entry for goods sold returned from Customer A: <\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"color: #000000;\"><b>Special\u00a0Keys for Voucher Narration Field: <\/b><\/span><\/p><p class=\"MsoListParagraphCxSpFirst\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l11 level1 lfo28; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol;\">\u00b7\u00a0<\/span><span style=\"font-size: 10.0pt;\">ALT+R: Recalls the Last narration saved for the\u00a0first ledger in the voucher, irrespective of the voucher type. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l11 level1 lfo28; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol;\">\u00b7\u00a0<\/span><span style=\"font-size: 10.0pt;\">CTRL+R: Recalls the Last narration saved for a\u00a0specific voucher type, irrespective of the ledger. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpLast\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l26 level1 lfo32; margin: 0in 0in .0001pt .25in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><b><span style=\"font-size: 16.0pt;\">9.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-weight: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><\/b><!--[endif]--><b><span style=\"font-size: 16.0pt;\">Post-dated Cheque Entry<\/span><\/b><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"font-size: 10pt; color: #000000;\">A post-dated cheque is one that the recipient can encash on a future\u00a0date. Such cheques are not payable until the date written on the face of the\u00a0cheque. In the accounting books of both the issuer and the recipient, the\u00a0transaction will not be recorded until the date provided on the cheque. <\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"font-size: 10pt; color: #000000;\">Facilitates smooth management of post-dated cheques and the underlying\u00a0transactions: <\/span><\/p><p class=\"MsoListParagraphCxSpFirst\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l43 level1 lfo29; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol;\">\u00b7\u00a0<\/span><span style=\"font-size: 10.0pt;\">You can mark an entry as post-dated and specify the\u00a0date on which the cheque was received\/issued. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l43 level1 lfo29; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol;\">\u00b7\u00a0<\/span><span style=\"font-size: 10.0pt;\">The transaction will automatically affect the\u00a0accounting books on the date of the post-dates cheque. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l43 level1 lfo29; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol;\">\u00b7\u00a0<\/span><span style=\"font-size: 10.0pt;\">You can obtain a comprehensive summary of all transactions\u00a0involving post-dated cheques, using the Post-dated Summary report. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpLast\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l43 level1 lfo29; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol;\">\u00b7\u00a0<\/span><span style=\"font-size: 10.0pt;\">You can include post-dated transactions in other\u00a0accounting reports such as Ledger Vouchers, Group Summary, utstanding\u2019s\u00a0reports, and so on. <\/span><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"color: #000000;\"><b><span style=\"font-size: 12.0pt;\">Creating a Post-dated Voucher <\/span><\/b><\/span><\/p><p class=\"MsoListParagraphCxSpFirst\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l35 level1 lfo30; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">1.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Go to Accounting Vouchers &gt; Payment.\u00a0<\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l35 level1 lfo30; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">2.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">In the Voucher Creation screen, click T: Post-Dated. The voucher will be\u00a0marked with the words Post-Dated.<\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l35 level1 lfo30; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">3.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Click F2: Date and provide the date of the cheque. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l35 level1 lfo30; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">4.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Select a bank account in the Account field. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l35 level1 lfo30; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">5.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Under Particulars, select the ledger of the party to whom the post-dated\u00a0cheque has been issued. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l35 level1 lfo30; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">6.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Provide the Amount and Bill-wise Details for the payment. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l35 level1 lfo30; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">7.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Press Enter. The Bank Allocations screen appears.<\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l35 level1 lfo30; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">8.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Fill in the required details. A new field, PDC Issue Date, will be<br \/>available in the screen. This field is available for post-dated transactions\u00a0only. Fill in the date on which the post-dated cheque was issued to the party <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l35 level1 lfo30; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">9.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Press Enter to save the bank details. The Voucher Creation screen\u00a0appears. Provide Narration if required. The completed Voucher Creation screen\u00a0appears.<\/span><\/span><\/p><p class=\"MsoListParagraphCxSpLast\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l35 level1 lfo30; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">10.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Press Y or Enter to accept. <\/span><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"color: #000000;\"><b><span style=\"font-size: 12.0pt;\">viewing Current and Final Balances of a Party Ledger <\/span><\/b><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"font-size: 10pt; color: #000000;\">Two F12: Configure options is available in the Voucher\u00a0Creation\/Alteration screen to consider post-dated transactions while\u00a0ascertaining the balances of party ledgers: <\/span><\/p><p class=\"MsoListParagraphCxSpFirst\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l68 level1 lfo31; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol;\">\u00b7\u00a0<\/span><b>Show Bill Final balances: <\/b><span style=\"font-size: 10.0pt;\">Enabling this option will display the amount that remains due, if any\u00a0post allocation, in the Bill-wise Details screen. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpLast\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l68 level1 lfo31; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol;\">\u00b7\u00a0<\/span><b>Show Ledger Final Balances: <\/b><span style=\"font-size: 10.0pt;\">Enabling this option will display the party ledger\u2019s balance after\u00a0including the post-dated transactions for the party ledger, in the Voucher\u00a0Creation \/ Alteration screen.<\/span><\/span><\/p><p class=\"MsoListParagraphCxSpLast\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l68 level1 lfo31; margin: 0in 0in .0001pt 1.0in;\"><span style=\"font-size: 10pt; color: #000000;\">\u00a0<\/span><\/p><p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; text-align: center; line-height: normal; mso-outline-level: 1;\" align=\"center\"><span style=\"color: #000000;\"><b><span style=\"font-size: 24.0pt;\">Part-2 <\/span><\/b><\/span><\/p><p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; text-align: center; line-height: normal; mso-outline-level: 1;\" align=\"center\"><span style=\"color: #000000;\"><b><span style=\"font-size: 24.0pt;\">I<\/span><\/b><span style=\"font-size: 16.0pt;\">nventory<\/span><b><span style=\"font-size: 24.0pt;\"> V<\/span><\/b><span style=\"font-size: 16.0pt;\">ouchers<\/span><b><\/b><\/span><\/p><p class=\"MsoListParagraphCxSpFirst\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l10 level1 lfo34; margin: 0in 0in .0001pt .75in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; mso-bidi-font-size: 11.0pt;\">1.\u00a0<\/span><span style=\"font-size: 10.0pt; mso-bidi-font-size: 11.0pt;\">Receipt\u00a0note<\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l10 level1 lfo34; margin: 0in 0in .0001pt .75in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; mso-bidi-font-size: 11.0pt;\">2.\u00a0<\/span><span style=\"font-size: 10.0pt; mso-bidi-font-size: 11.0pt;\">Rejections\u00a0In<\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l10 level1 lfo34; margin: 0in 0in .0001pt .75in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; mso-bidi-font-size: 11.0pt;\">3.\u00a0<\/span><span style=\"font-size: 10.0pt; mso-bidi-font-size: 11.0pt;\">Rejections\u00a0Out<\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l10 level1 lfo34; margin: 0in 0in .0001pt .75in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; mso-bidi-font-size: 11.0pt;\">4.\u00a0<\/span><span style=\"font-size: 10.0pt; mso-bidi-font-size: 11.0pt;\">Material\u00a0In<\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l10 level1 lfo34; margin: 0in 0in .0001pt .75in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; mso-bidi-font-size: 11.0pt;\">5.\u00a0<\/span><span style=\"font-size: 10.0pt; mso-bidi-font-size: 11.0pt;\">Material\u00a0Out<\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l10 level1 lfo34; margin: 0in 0in .0001pt .75in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; mso-bidi-font-size: 11.0pt;\">6.\u00a0<\/span><span style=\"font-size: 10.0pt; mso-bidi-font-size: 11.0pt;\">Stock\u00a0Journal<\/span><\/span><\/p><p class=\"MsoListParagraphCxSpLast\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l10 level1 lfo34; margin: 0in 0in .0001pt .75in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; mso-bidi-font-size: 11.0pt;\">7.\u00a0<\/span><span style=\"font-size: 10.0pt; mso-bidi-font-size: 11.0pt;\">Physical\u00a0Stock<\/span><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"font-size: 10pt; color: #000000;\">Inventory\u00a0Vouchers perform the function in the inventory system that accounting vouchers\u00a0do in the accounting system. Inventory Vouchers are also meaning of entering\u00a0transactions. Accounting vouchers will update only Accounts, but Inventory vouchers\u00a0will update both Accounts and Inventory. Inventory vouchers record the receipt\u00a0and issue of goods\/stock (Movement of goods), the transfer of stock between\u00a0locations and physical stock adjustments. <\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"font-size: 10pt; color: #000000;\">If you have\u00a0not integrated accounts with inventory, inventory vouchers will not have any\u00a0impact on the Balance Sheet stock figures. The stock balances will be\u00a0maintained separately. Set the option Integrate accounts and inventory to Yes\u00a0in F11: Features &gt; F1: Accounting Features\/F2: Inventory Features. <\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"font-size: 10pt; color: #000000;\">You can trace\u00a0a transaction from the beginning i.e., goods transfer stage to the financial\u00a0accounting stage irrespective of integration status. <\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"font-size: 10pt; color: #000000;\">For example,\u00a0the purchase of stock can be tracked from the purchase voucher through the\u00a0receipt note, through invoice from the supplier and also through eventual\u00a0payment. <\/span><\/p><p class=\"MsoListParagraph\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l48 level1 lfo65; margin: 0in 0in .0001pt .25in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><b><span style=\"font-size: 16.0pt;\">1.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-weight: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><\/b><!--[endif]--><b><span style=\"font-size: 16.0pt;\">Receipt note<\/span><\/b><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .25in;\"><span style=\"font-size: 10pt; color: #000000;\">A Receipt Note\u00a0voucher is used to record receipt of goods\/items at stores. For example, the\u00a0Company receives new stock item from a Supplier. If a Purchase Order exists for\u00a0that supply, selecting the PO reference in the Receipt Note will display its\u00a0particulars. The details recorded in the Receipt Note are the PO reference,\u00a0Ledger account, Supplier&#8217;s name and address, Name of stock item, Stock\u00a0location, quantity, rate, amount and the transaction narration. Purchase\u00a0includes Accounting and Inventory. The Receipt Note is similar to the Goods\u00a0Receipt Note (GRN) type of entry. When the Receipt Note is passed it updates\u00a0the inventory levels. <\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .25in;\"><span style=\"font-size: 10pt; color: #000000;\">In Program\u00a0when a Receipt Note is tagged to a Purchase entry the whole transaction is\u00a0completed. <\/span><\/p><p class=\"MsoListParagraphCxSpFirst\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l28 level1 lfo38; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol;\">\u00b7\u00a0<\/span><span style=\"font-size: 10.0pt;\">If\u00a0Receipt Note is accounted but the Purchase entry is not, it is treated as Goods\u00a0Received but Bills are not received. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l28 level1 lfo38; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol;\">\u00b7\u00a0<\/span><span style=\"font-size: 10.0pt;\">If\u00a0the Purchase entry is accounted and the Receipt Note is not, it is treated as\u00a0Bills Received but Goods are not received. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l28 level1 lfo38; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol;\">\u00b7\u00a0<\/span><span style=\"font-size: 10.0pt;\">One\u00a0Purchase entry can be tagged to many Receipt Notes. Similarly, one Receipt Note\u00a0can be tagged to many Purchase bills. It is not necessary for all Receipt Notes\u00a0to be tagged with Purchase entries and vice versa. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l28 level1 lfo38; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol;\">\u00b7\u00a0<\/span><span style=\"font-size: 10.0pt;\">When\u00a0the stock received is a part of purchase and we wish to keep track of the\u00a0purchase bill for accounting, a Tracking No. is assigned while accounting the\u00a0Receipt Note. The Tracking No. is selected while accounting the Purchase\u00a0bill\/invoice. Similarly, we can assign a Tracking No in the Purchase voucher\u00a0and select it while accounting the Receipt\u00a0Note. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpLast\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l28 level1 lfo38; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol;\">\u00b7\u00a0<\/span><span style=\"font-size: 10.0pt;\">A\u00a0Receipt Note or Purchase Entry can be prepared first. It is not compulsory that\u00a0a Receipt Note should be prepared before accounting the Purchase Entry or the\u00a0Purchase entry should be accounted before preparing a Receipt Note. <\/span><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"font-size: 10pt; color: #000000;\">To configure\u00a0the receipt note <\/span><\/p><p class=\"MsoListParagraphCxSpFirst\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l76 level1 lfo39; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">1.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Go to F11:\u00a0Features &gt; F2: Inventory. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l76 level1 lfo39; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">2.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Set Use\u00a0tracking numbers (enables delivery and receipt notes) to Yes. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l76 level1 lfo39; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">3.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Press Ctrl+A\u00a0to accept. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l76 level1 lfo39; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">4.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Go to\u00a0Inventory Vouchers <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l76 level1 lfo39; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">5.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Click F9: Rcpt\u00a0Note. The receipt note appears. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l76 level1 lfo39; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">6.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Click F12:\u00a0Configure. The Voucher Configuration screen appears.<\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l76 level1 lfo39; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">7.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Set Accept\u00a0Supplementary details to Yes. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpLast\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l76 level1 lfo39; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">8.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">P ress Ctrl+A\u00a0to accept and return to the voucher screen. <\/span><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"font-size: 10pt; color: #000000;\">To enter the\u00a0Receipt Note voucher <\/span><\/p><p class=\"MsoListParagraphCxSpFirst\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l7 level1 lfo40; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">1.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Select Party\u00a0A\/c Name from the List of Ledger Accounts. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l7 level1 lfo40; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">2.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Select Order\u00a0No(s) from the List of Orders, if a purchase order exists for that supplier. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l7 level1 lfo40; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">3.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Enter the\u00a0required information in the Party Details screen. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l7 level1 lfo40; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">4.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Select the\u00a0Order No(s). If the Order No(s) is selected, the item name, quantity, rate and\u00a0amount will be displayed automatically. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l7 level1 lfo40; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">5.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Press Enter.\u00a0The Stock Item Allocations screen appears.<\/span><\/span><\/p><p class=\"MsoListParagraphCxSpLast\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l7 level1 lfo40; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">6.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Select\u00a0existing Tracking No. or create a new tracking number. <\/span><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"font-size: 10pt; color: #000000;\">Note: A<br \/>Receipt Note with Tracking No. marked as Not Applicable will be an inventory\u00a0document, affecting only the inventory values. This will not affect the<br \/>accounts. A purchase voucher with Tracking No. marked as Not Applicable will\u00a0update the accounts without increasing the stock. The Purchase Bills Pending\u00a0list is generated as Bills recd. but Goods not recd. <\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"font-size: 10pt; color: #000000;\">The Receipt\u00a0Note appear.<\/span><\/p><p class=\"MsoListParagraphCxSpFirst\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l24 level1 lfo41; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">1.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Enter\u00a0Narration, if required. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l24 level1 lfo41; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">2.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Press Enter to\u00a0save. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpLast\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l48 level1 lfo65; margin: 0in 0in .0001pt .25in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><b><span style=\"font-size: 16.0pt;\">2.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-weight: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><\/b><!--[endif]--><b><span style=\"font-size: 16.0pt;\">Delivery Note<\/span><\/b><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .25in;\"><span style=\"font-size: 10pt; color: #000000;\">To configure\u00a0the delivery note <\/span><\/p><p class=\"MsoListParagraphCxSpFirst\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l52 level1 lfo42; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">1.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Go to F11:\u00a0Features &gt; F2: Inventory. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.5in; line-height: normal; mso-list: l52 level2 lfo42; margin: 0in 0in .0001pt 1.75in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; mso-ascii-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Calibri;\">\u2022\u00a0<\/span><span style=\"font-size: 10.0pt;\">Set\u00a0Use tracking numbers (enables delivery and receipt notes) to Yes.<\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.5in; line-height: normal; mso-list: l52 level2 lfo42; margin: 0in 0in .0001pt 1.75in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; mso-ascii-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Calibri;\">\u2022\u00a0<\/span><span style=\"font-size: 10.0pt;\">Press\u00a0Ctrl+A to accept. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l52 level1 lfo42; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">2.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Go to\u00a0Inventory Vouchers <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l52 level1 lfo42; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">3.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Click F8: Dely\u00a0Note. The delivery note appears. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l52 level1 lfo42; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">4.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Click F12:\u00a0Configure. The Voucher Configuration screen appears.<\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l52 level1 lfo42; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">5.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Set Accept\u00a0Supplementary Details to Yes. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpLast\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l52 level1 lfo42; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">6.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Press Ctrl+A\u00a0to accept and return to the voucher screen. <\/span><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"font-size: 10pt; color: #000000;\">To enter the\u00a0delivery note <\/span><\/p><p class=\"MsoListParagraphCxSpFirst\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l18 level1 lfo43; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">1.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Select Party\u00a0A\/c Name from the List of Ledger Accounts. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l18 level1 lfo43; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">2.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Select Order\u00a0No(s) from the List of Orders, if a purchase order exists for that supplier.\u00a0The Party Details screen appears.<\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l18 level1 lfo43; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">3.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Enter the\u00a0required information in the Party Details screen. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l18 level1 lfo43; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">4.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Select the\u00a0Order No(s). If the Order No(s) is selected, the item name, quantity, rate and\u00a0amount are displayed automatically. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l18 level1 lfo43; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">5.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Press Enter\u00a0the Stock Item Allocations screen appears as shown below: <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l18 level1 lfo43; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">6.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Select\u00a0existing Tracking No. or create a new tracking number. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l18 level1 lfo43; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">7.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Enter\u00a0Narration, if required. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l18 level1 lfo43; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">8.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Press Enter to\u00a0save. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpLast\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l48 level1 lfo65; margin: 0in 0in .0001pt .25in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><b><span style=\"font-size: 16.0pt;\">3.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-weight: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><\/b><!--[endif]--><b><span style=\"font-size: 16.0pt;\">Rejections In<\/span><\/b><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .25in;\"><span style=\"font-size: 10pt; color: #000000;\">A Rejections\u00a0In Voucher is used to record goods that are rejected and returned by the\u00a0customer. To enter the Rejections In Voucher <\/span><\/p><p class=\"MsoListParagraphCxSpFirst\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l81 level1 lfo44; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">1.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">From F11:\u00a0Inventory Features, Enable the option Use rejection inward and outward notes. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l81 level1 lfo44; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">2.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Go to\u00a0Inventory Vouchers. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l81 level1 lfo44; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">3.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Press Ctrl+F6\u00a0or select the button F6: Rej. In from the Button Bar. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l81 level1 lfo44; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">4.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">For example,\u00a0customer A returns Item A delivered by the company. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l81 level1 lfo44; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">5.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Select the\u00a0Party\u2019s name from the List of Ledger Accounts, from whom the goods have being\u00a0returned. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l81 level1 lfo44; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">6.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Once Party\u2019s\u00a0name is selected under Ledger Account, this column will be automatically\u00a0populated with address, if provided in the Ledger Master creation screen. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l81 level1 lfo44; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">7.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Select the\u00a0Item from the List of Stock Items. Press Enter button on the Item, it will\u00a0display the Item Allocations screen. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l81 level1 lfo44; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">8.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Under the List\u00a0of Tracking Numbers, the details of Delivery note along with Tracking number\u00a0will be displayed, select the same. Mention the quantities returned. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpLast\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l48 level1 lfo65; margin: 0in 0in .0001pt .25in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><b><span style=\"font-size: 16.0pt;\">4.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-weight: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><\/b><!--[endif]--><b><span style=\"font-size: 16.0pt;\">Rejections Out<\/span><\/b><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .25in;\"><span style=\"font-size: 10pt; color: #000000;\">The Rejections\u00a0Out Voucher records goods that are rejected and returned to a supplier. <\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"font-size: 10pt; color: #000000;\">To view\u00a0Rejections Out Voucher <\/span><\/p><p class=\"MsoListParagraphCxSpFirst\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l17 level1 lfo45; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">1.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">From F11:\u00a0Inventory Features, Enable the option Use rejection inward and outward notes. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l17 level1 lfo45; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">2.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Go to\u00a0Inventory Vouchers <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l17 level1 lfo45; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">3.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Press Alt+F6\u00a0or Select the button F6: Rej. Out from the Button Bar. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l17 level1 lfo45; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">4.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">For example,\u00a0the company returns Item A received from Supplier A. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l17 level1 lfo45; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">5.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Select the\u00a0Party\u2019s name from the List of Ledger Accounts, to whom you are returning the\u00a0goods. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l17 level1 lfo45; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">6.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Once Party\u2019s\u00a0name is selected under Ledger Account, this column will be filled up\u00a0automatically with the address, if provided in the Ledger Master creation\u00a0screen. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l17 level1 lfo45; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">7.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Select the\u00a0Item from the List of Stock Items. Press Enter on the Item, it will display the\u00a0Item Allocations screen.\u00a0<\/span><span style=\"text-indent: -0.25in; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight ); font-size: 10pt;\">8.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><span style=\"text-indent: -0.25in; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight ); font-size: 10pt;\">Under the List\u00a0<\/span><span style=\"font-size: 10pt; text-indent: -0.25in; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">of Tracking Numbers, the details of Receipt note along with Tracking number\u00a0<\/span><span style=\"font-size: 10pt; text-indent: -0.25in; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">will be displayed, select the same and mention the quantity rejected.<\/span><\/span><\/p><p class=\"MsoListParagraphCxSpLast\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l48 level1 lfo65; margin: 0in 0in .0001pt .25in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><b><span style=\"font-size: 16.0pt;\">5.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-weight: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><\/b><!--[endif]--><b><span style=\"font-size: 16.0pt;\">Material In<\/span><\/b><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .25in;\"><span style=\"font-size: 10pt; color: #000000;\">The Material<br \/>In Voucher is used to record the material transfer in.\u00a0<\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .25in;\"><span style=\"font-size: 10pt; color: #000000;\">In case of Job\u00a0Work &#8211; Material In voucher can be used by the Job Worker as well as Principal\u00a0Manufacturer. <\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .75in;\"><span style=\"color: #000000;\"><b>Principal Manufacturer:<\/b><span style=\"font-size: 10.0pt;\"> Can use this\u00a0Voucher to record the receipt of Finished goods \/ Scrap\/By-Product\/Co-Product\u00a0from the Job Worker. In this voucher Principal Manufacturer can record the\u00a0consumption of components used (own consumption like- wax, screw etc.) by the\u00a0Job Worker <\/span><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .75in;\"><span style=\"color: #000000;\"><b>Job Worker:<\/b><span style=\"font-size: 10.0pt;\"> Can use this\u00a0voucher to account the receipt of Raw material from the Principal Manufacturer.\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">This voucher<\/span><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .75in;\"><span style=\"font-size: 10pt; color: #000000;\">can also be used for any other purpose other than Job Work. <\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .75in;\"><span style=\"font-size: 10pt; color: #000000;\">To pass the\u00a0Material In voucher <\/span><\/p><p class=\"MsoListParagraphCxSpFirst\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l74 level1 lfo46; margin: 0in 0in .0001pt 1.25in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol;\">\u00b7\u00a0<\/span><span style=\"font-size: 10.0pt;\">From\u00a0F11: Inventory Features, Enable the option Use material in and out vouchers. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; line-height: normal; margin: 0in 0in .0001pt 1.25in;\"><span style=\"font-size: 10pt; color: #000000;\">Note:\u00a0This option will automatically be set to Yes in case Enable job order processing\u00a0is enabled in F11: Inventory Features, as the Material In\/Out is associated\u00a0with Job Order Processing. <\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l74 level1 lfo46; margin: 0in 0in .0001pt 1.25in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol;\">\u00b7\u00a0<\/span><span style=\"font-size: 10.0pt;\">Go\u00a0to Inventory Vouchers. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l74 level1 lfo46; margin: 0in 0in .0001pt 1.25in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol;\">\u00b7\u00a0<\/span><span style=\"font-size: 10.0pt;\">Press\u00a0Ctrl+W or click on Ctrl+W: Material In. The Inventory Voucher Creation screen\u00a0appears: <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l74 level1 lfo46; margin: 0in 0in .0001pt 1.25in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol;\">\u00b7\u00a0<\/span><span style=\"font-size: 10.0pt;\">Select\u00a0the Supplier\u2019s (Job Worker) \/ Customer&#8217;s (Principal Company) name from the List\u00a0of Ledger Accounts. Use Alt+C to create a new account. The Party Details screen\u00a0is displayed as shown below: <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l74 level1 lfo46; margin: 0in 0in .0001pt 1.25in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol;\">\u00b7\u00a0<\/span><span style=\"font-size: 10.0pt;\">Select\u00a0the required Order No(s) \/ option from the List of Orders. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l74 level1 lfo46; margin: 0in 0in .0001pt 1.25in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol;\">\u00b7\u00a0<\/span><span style=\"font-size: 10.0pt;\">Provide\u00a0the other details as shown above and Save to return to Inventory Voucher\u00a0Creation screen.<\/span><\/span><\/p><p class=\"MsoListParagraphCxSpLast\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l74 level1 lfo46; margin: 0in 0in .0001pt 1.25in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol;\">\u00b7\u00a0<\/span><span style=\"font-size: 10.0pt;\">Select\u00a0the required destinaton Godown from the List of Godowns. <\/span><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .75in;\"><span style=\"color: #000000;\"><span style=\"font-size: 10.0pt;\">Note: Select\u00a0the appropriate Godown based on the type of Job Order.\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">In case the\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">Job Worker is receiving the raw material from the Principal Manufacturer, the\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">Destination Godown should be set to Not Applicable.\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">In case the\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">Principal Manufacturer is receiving the finished goods from the Job Worker, the\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">Godown enabled with Our Stock with Third Party should be selected for\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">Consumption Godown.<\/span><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .75in;\"><span style=\"font-size: 10pt; color: #000000;\">The Source\u00a0Godown in Material In is displayed as Consumption Godown when the Principal\u00a0Manufacturer receives the finished goods from the Job Worker using Godown\u00a0enabled with Our Stock with Third Party and configured to Allow Consumption in\u00a0Material In voucher type. <\/span><\/p><p class=\"MsoListParagraphCxSpFirst\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l64 level1 lfo47; margin: 0in 0in .0001pt 1.25in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol;\">\u00b7\u00a0<\/span><span style=\"font-size: 10.0pt;\">Select\u00a0the Stock Item which is received \/ issued, from the List of Stock Items. The\u00a0Item Allocations sub-screen is displayed. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l64 level1 lfo47; margin: 0in 0in .0001pt 1.25in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol;\">\u00b7\u00a0<\/span><span style=\"font-size: 10.0pt;\">In\u00a0case the finished goods \/ scrap is received from a Job Worker, the Item\u00a0Allocation for the selected item is displayed as follows: <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpLast\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l64 level1 lfo47; margin: 0in 0in .0001pt 1.25in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol;\">\u00b7\u00a0<\/span><span style=\"font-size: 10.0pt;\">Set\u00a0Consider as Primary Item to Yes, in case the selected item is the Primary Item\u00a0for which the consumption has to take place. <\/span><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .75in;\"><span style=\"font-size: 10pt; color: #000000;\">The BoM\u00a0created for the selected item in the List of BoM. <\/span><\/p><p class=\"MsoListParagraphCxSpFirst\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l92 level1 lfo48; margin: 0in 0in .0001pt 1.25in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol;\">\u00b7\u00a0\u00a0<\/span><span style=\"font-size: 10.0pt;\">Select\u00a0the required BoM. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpLast\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l92 level1 lfo48; margin: 0in 0in .0001pt 1.25in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol;\">\u00b7\u00a0<\/span><span style=\"font-size: 10.0pt;\">Set\u00a0Consider as Scrap to Yes, in case the selected item is a Scrap Item. <\/span><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .75in;\"><span style=\"color: #000000;\"><span style=\"font-size: 10.0pt;\">Note: This\u00a0option will skip when Consider as Primary Item is set to Yes.\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">Select the<\/span><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .75in;\"><span style=\"font-size: 10pt; color: #000000;\">Godown, Quantity, Rate and Amount as shown: <\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .75in;\"><span style=\"font-size: 10pt; color: #000000;\">The Godown\u00a0selected in the Item Allocation should not be enabled with options Our Stock\u00a0with Third Party and Third Party Stock with us in Godown masters. <\/span><\/p><p class=\"MsoListParagraphCxSpFirst\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l87 level1 lfo49; margin: 0in 0in .0001pt 1.25in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol;\">\u00b7\u00a0<\/span><span style=\"font-size: 10.0pt;\">Press\u00a0Enter to return to Inventory Voucher Creation screen. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l87 level1 lfo49; margin: 0in 0in .0001pt 1.25in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol;\">\u00b7\u00a0<\/span><span style=\"font-size: 10.0pt;\">Press\u00a0F12 configuration to enable\/disable other options: <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpLast\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l48 level1 lfo65; margin: 0in 0in .0001pt .25in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><b><span style=\"font-size: 16.0pt;\">6.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-weight: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><\/b><!--[endif]--><b><span style=\"font-size: 16.0pt;\">Material Out<\/span><\/b><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .25in;\"><span style=\"color: #000000;\"><span style=\"font-size: 10.0pt;\">The Material\u00a0Out Voucher is used to record the material transfer out.\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">In case of Job\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">Work &#8211; Material Out voucher can be used by the Job Worker as well as Principal\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">Company.<\/span><\/span><\/p><p class=\"MsoListParagraphCxSpFirst\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l46 level1 lfo50; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol;\">\u00b7\u00a0<\/span><span style=\"font-size: 10.0pt;\">Principal\u00a0Company: Can use this Voucher to transfer the Raw Materials to the Job Worker. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpLast\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l46 level1 lfo50; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol;\">\u00b7\u00a0<\/span><span style=\"font-size: 10.0pt;\">Job\u00a0Worker: Can use this voucher to transfer the Finished goods to the Principal\u00a0Company. <\/span><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"font-size: 10pt; color: #000000;\">This voucher\u00a0can also be used for any other purpose other than Job Work.\u00a0<\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"font-size: 10pt; color: #000000;\">To pass the\u00a0Material Out voucher <\/span><\/p><p class=\"MsoListParagraphCxSpFirst\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l16 level1 lfo51; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">1.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Go to F11:\u00a0Inventory Features, Enable the option Use material in and out vouchers <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; line-height: normal; margin: 0in 0in .0001pt 1.0in;\"><span style=\"font-size: 10pt; color: #000000;\">Note:\u00a0This option will automatically be set to Yes in case Enable job order\u00a0processing is enabled in F11: Inventory Features, as the Material In\/Out is\u00a0associated with Job Order Processing. <\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l16 level1 lfo51; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">2.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Go to\u00a0Inventory Vouchers. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l16 level1 lfo51; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">3.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Press Ctrl+J\u00a0or click on Ctrl+J: Material Out. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l16 level1 lfo51; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">4.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Select the\u00a0Supplier\u2019s (Job Worker) \/ Customer&#8217;s (Principal Company) name from the List of\u00a0Ledger Accounts. Use Alt+C to create a new account. The Party Details screen is\u00a0displayed: <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l75 level1 lfo52; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol;\">\u00b7\u00a0<\/span><span style=\"font-size: 10.0pt;\">Select\u00a0the required Order No(s) \/ option from the List of Orders. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l75 level1 lfo52; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol;\">\u00b7\u00a0<\/span><span style=\"font-size: 10.0pt;\">Provide\u00a0the other details as shown above and Save to return to Inventory Voucher\u00a0Creation screen. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpLast\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l75 level1 lfo52; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol;\">\u00b7\u00a0<\/span><span style=\"font-size: 10.0pt;\">Select\u00a0the required destination Godown from the List of Godowns. <\/span><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"color: #000000;\"><span style=\"font-size: 10.0pt;\">Note: Select\u00a0the appropriate Godown based on the type of Job Order.\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">In case the\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">Job Worker is issuing the finished goods to the Principal Company, the\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">Destination Godown should be set to Not Applicable.<\/span><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"font-size: 10pt; color: #000000;\">In case the\u00a0Principal Company is issuing raw materials to the Job Worker, the Godown\u00a0enabled with Our Stock with Third Party in Godown masters should be selected. <\/span><\/p><p class=\"MsoListParagraphCxSpFirst\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l40 level1 lfo64; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol;\">\u00b7\u00a0<\/span><span style=\"font-size: 10.0pt;\">Select\u00a0the Stock Item which is issued, from the List of Stock Items. The Item\u00a0Allocations sub-screen is displayed. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpLast\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l40 level1 lfo64; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol;\">\u00b7\u00a0<\/span><span style=\"font-size: 10.0pt;\">Select\u00a0the Order No, Component of, Godown, Quantity, Rate and Amount:\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">Note: The\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">Component of will automatically display the Primary Item of the selected\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">component.<\/span><\/span><\/p><p class=\"MsoListParagraphCxSpFirst\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l33 level1 lfo53; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol;\">\u00b7\u00a0<\/span><span style=\"font-size: 10.0pt;\">Press\u00a0Enter to return to Inventory Voucher Creation screen. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l33 level1 lfo53; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol;\">\u00b7\u00a0<\/span><span style=\"font-size: 10.0pt;\">Press\u00a0F12 configuration to enable\/disable other options. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpLast\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l48 level1 lfo65; margin: 0in 0in .0001pt .25in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><b><span style=\"font-size: 16.0pt;\">7.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-weight: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><\/b><!--[endif]--><b><span style=\"font-size: 16.0pt;\">Stock Journal<\/span><\/b><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .25in;\"><span style=\"color: #000000;\"><span style=\"font-size: 10.0pt;\">Stock journal\u00a0is a journal in which all types of stock adjustments are entered.\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">The stock\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">adjustment may be due to the following reasons:<\/span><\/span><\/p><p class=\"MsoListParagraphCxSpFirst\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l36 level1 lfo54; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">1.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Inter-Godown\u00a0Transfer: This is useful to transfer the goods from one location to another.\u00a0The quantity of stock remains the same, but the location changes. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l36 level1 lfo54; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">2.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Additional\u00a0Cost\/Expenses involved in the Transfer of goods: You can also account the\u00a0additional cost incurred in connection of transfer of materials from one\u00a0location to another. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpLast\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l36 level1 lfo54; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">3.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Accounting for\u00a0Wastage of stock or shortage of stock: There may be a shortage or wastage of\u00a0stock items, the quantity may have got changes. In such cases, you have to\u00a0enter a stock journal to account for the increase or decrease in the Stock\u00a0Item. <\/span><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"color: #000000;\"><b><span style=\"font-size: 12.0pt;\">Manufacturing\u00a0Process <\/span><\/b><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"color: #000000;\"><span style=\"font-size: 10.0pt;\">If you are\u00a0involved in the manufacturing process in which raw materials are consumed and\u00a0finished goods are produced, then you can create a manufacturing <\/span><span style=\"font-size: 12.0pt;\">Journal\u00a0Voucher also.\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">To view the\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">Stock Journal Voucher<\/span><\/span><\/p><p class=\"MsoListParagraphCxSpFirst\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l47 level1 lfo55; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">1.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Go to\u00a0Inventory Vouchers. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpLast\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l47 level1 lfo55; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">2.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Click F7: Stk\u00a0Jrnl. <\/span><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"color: #000000;\"><span style=\"font-size: 10.0pt;\">For example,\u00a0the company transfers Item B from the warehouse to the shop.\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">Note: To get\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">the Godown details, enable the feature Maintain multiple Godowns in F11:\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">Features &gt; F2: Inventory Features.<\/span><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"color: #000000;\"><b>Date\u00a0 <\/b><span style=\"font-size: 10.0pt;\">Enter the Date of Stock Journal entry.<br \/><\/span><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"color: #000000;\"><b>Ref &#8211; <\/b><span style=\"font-size: 10.0pt;\">Enter the\u00a0reference number, if any, or leave it blank. <\/span><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"color: #000000;\"><span style=\"font-size: 10.0pt;\">Note: To get\u00a0the reference column in the Stock Journal, in F12: Configuration screen set Yes\u00a0to Use Ref. Number in Stock Journal.\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">Source\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">(Consumption)<\/span><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"color: #000000;\"><b>Name of Item- <\/b><span style=\"font-size: 10.0pt;\">Select the\u00a0name of the Item from the List of Items, which needs to be transferred under\u00a0ource. <\/span><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"color: #000000;\"><b>Godown- <\/b><span style=\"font-size: 10.0pt;\">Select the\u00a0Godown from the List of Godowns, from which goods are getting transferred. <\/span><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"font-size: 10pt; color: #000000;\">Note: The\u00a0Godown address can be printed in a stock journal voucher. <\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"color: #000000;\"><b><span style=\"font-size: 12.0pt;\">Quantity,\u00a0Rate, and Amount <\/span><\/b><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"font-size: 10pt; color: #000000;\">Enter the\u00a0quantity of the items that is getting transferred and rate. The amount will pop\u00a0up automatically. <\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"color: #000000;\"><span style=\"font-size: 10.0pt;\">Note: The rate\u00a0that is captured here is obtained from the Godown summary.\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">Destination\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">(Production)<\/span><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"color: #000000;\"><b>Name of Item- <\/b><span style=\"font-size: 10.0pt;\">Select the\u00a0name of the item from the List of Items under the column Destination. <\/span><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"color: #000000;\"><b>Godown- <\/b><span style=\"font-size: 10.0pt;\">Select the\u00a0Godown from the List of Godowns, to which goods are being transferred. <\/span><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"color: #000000;\"><b><span style=\"font-size: 12.0pt;\">Quantity, Rate\u00a0and Amount <\/span><\/b><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"font-size: 10pt; color: #000000;\">Enter the\u00a0quantity of the items that is being transferred. The rate and amount will be\u00a0displayed automatically.\u00a0<\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"color: #000000;\"><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">Note: You can\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">have a different Rate for Source (Consumption) and for Destination (Production)\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">column for the same Stock Item.\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">When there are\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">some Additional Cost\/Expenses incurred, you can account the same in the Stock\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">Journal.\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">After\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">mentioning the quantity, rate and amount under Destination (Production), the\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">Additional Cost Details screen will be displayed. Enter the additional\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">cost\/expense incurred.<\/span><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"color: #000000;\"><span style=\"font-size: 10.0pt;\">Note: To get\u00a0the additional cost details in the Stock Journal voucher, enable Track\u00a0additional costs of purchases in F11: Features: F2: Inventory Features.\u00a0<\/span><b style=\"font-family: var( --e-global-typography-text-font-family ), Sans-serif;\">Narration &#8211; <\/b><span style=\"font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight ); font-size: 10pt;\">Enter the\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">narration, if required.<\/span><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"color: #000000;\"><b><span style=\"font-size: 12.0pt;\">Recording\u00a0Manufacturing Journal Voucher <\/span><\/b><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"color: #000000;\"><span style=\"font-size: 10.0pt;\">You can create\u00a0a manufacturing journal and enter details of the components used to produce the\u00a0finished goods, or the Co-Products\/By- Products\/Scrap produced during the\u00a0manufacture of the finished goods, and so on.\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">To create a\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">manufacturing journal<\/span><\/span><\/p><p class=\"MsoListParagraphCxSpFirst\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l83 level1 lfo56; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">1.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Go to\u00a0Inventory Vouchers &gt; F7: Stk Jrnl. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l83 level1 lfo56; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">2.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Select the\u00a0manufacturing journal. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l83 level1 lfo56; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">3.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Select the\u00a0product which needs to be manufactured in the Name of product field. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l83 level1 lfo56; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">4.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Select the\u00a0bill of material in the Name of BOM field. The components used to manufacture\u00a0the finished goods appears automatically. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l83 level1 lfo56; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">5.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Select the\u00a0godown where the finished goods is stored in the Godown field. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpLast\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l83 level1 lfo56; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">6.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Enter the\u00a0quantity of the product to be produced in the Q uantity field. The percentage\u00a0of cost of allocation to the primary item manufactured is displayed in the % of\u00a0Cost allocation field. <\/span><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"font-size: 10pt; color: #000000;\">Note: Click\u00a0for more information to create a manufacturing voucher type. <\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"color: #000000;\"><span style=\"font-size: 10.0pt;\">Click for more\u00a0information to create BOM.\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">In the\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">manufacturing process if there are no Co-Products\/By-Products\/Scrap produced\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">then the % of Cost allocation will be 100%.\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">If there are\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">any Co-Products\/By-Products\/Scrap produced then the % of Cost of allocation to\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">primary item = Total cost &#8211; Cost allocated to co-product\/by-product\/scrap.<\/span><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"font-size: 10pt; color: #000000;\">7. Enter the\u00a0batch name, manufacturing date and expiry date in Batch Name, Mfg Date, Expiry\u00a0fields, if the item to be manufactured in batches\u00a0<\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"color: #000000;\"><b><span style=\"font-size: 12.0pt;\">Components\u00a0(Consumption) <\/span><\/b><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"font-size: 10pt; color: #000000;\">The list of\u00a0component used to produce the finished goods is selected here. <\/span><\/p><p class=\"MsoListParagraphCxSpFirst\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l21 level1 lfo57; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">1.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Select the\u00a0components used for the manufacture of finished goods in Name of Item field. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l21 level1 lfo57; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">2.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Select the\u00a0godown from where the components are consumed for production in the Godown\u00a0field. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l21 level1 lfo57; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">3.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Enter the\u00a0quantity of the raw materials required to manufacture the finished goods in the\u00a0Quantity field. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l21 level1 lfo57; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">4.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Enter the rate\u00a0(purchase cost) of the raw materials used in the manufacture of finished goods\u00a0in the Rate field. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpLast\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l21 level1 lfo57; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">5.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">The amount is\u00a0calculated automatically based on Quantity and Rate of item and displayed in\u00a0the Amount field. <\/span><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"font-size: 10pt; color: #000000;\">Note: If bill\u00a0of material is selected in the Name of BOM field, the components used for the\u00a0manufacture of finished goods and the Co-Products\/ By-Products \/Scrap produced\u00a0during manufacturing is displayed automatically. <\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"color: #000000;\"><b><span style=\"font-size: 12.0pt;\">Co-Products\/By-Products\/Scrap<br \/><\/span><\/b><\/span><\/p><p class=\"MsoListParagraphCxSpFirst\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l91 level1 lfo58; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">1.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">The list of\u00a0Co-Products\/By-Products\/Scrap produced during the manufacture of finished goods\u00a0is selected here. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l91 level1 lfo58; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">2.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Select the\u00a0Co-Products\/By-Products\/Scrap name which is produced in the process of\u00a0manufacture of finished goods in the Name of Item field. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l91 level1 lfo58; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">3.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Select the\u00a0godown where the Co-Products\/By-Products\/Scrap is stored in the Godown field. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l91 level1 lfo58; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">4.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Enter the\u00a0percentage of cost allotted towards the Co-Products\/By-Products\/Scrap produced\u00a0in the % of Cost Allocation field. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l91 level1 lfo58; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">5.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Enter the\u00a0quantity of Co-Products\/By-Products\/Scrap produced in the Quantity field. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l91 level1 lfo58; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">6.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">The rate of\u00a0the Co-Products\/By-Products\/Scrap is displayed automatically in the Rate field.\u00a0(Rate = Amount\/Quantity). <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l91 level1 lfo58; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">7.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">The amount is\u00a0displayed automatically based on the % of Cost Allocation defined for the\u00a0Co-Products\/By-Products\/Scrap produced in the Amount field. (Amount = Effective\u00a0Cost x % of Cost Allocation). <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l91 level1 lfo58; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">8.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">The total cost\u00a0of the components (raw materials) used in the manufacture of finished goods is\u00a0displayed in the Cost of Components field. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l91 level1 lfo58; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">9.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Enter the\u00a0additional cost incurred for manufacturing the finished goods, if any in the\u00a0Type of Additional Cost field. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; line-height: normal; margin: 0in 0in .0001pt 1.0in;\"><span style=\"font-size: 10pt; color: #000000;\">Note:\u00a0The value of additional cost will be added to the stock item cost. It will not\u00a0be posted to the ledger. <\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l91 level1 lfo58; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">10.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">The total of\u00a0all additional cost is displayed in the Type of Additional Cost field. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l91 level1 lfo58; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">11.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">The total of\u00a0Cost of components + Type of Additional Cost incurred to manufacture the\u00a0finished goods and Co-Products\/By-Products\/Scrap is displayed in the Effective\u00a0Cost field. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l91 level1 lfo58; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">12.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">The cost\u00a0allocated to manufacture the primary item is displayed in Allocation to Primary\u00a0Item field. (Allocation to Primary Item = Effective Cost &#8211; Total cost of\u00a0co-products\/by-products\/scrap). <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l91 level1 lfo58; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">13.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">The cost of\u00a0the primary item manufactured (finished item) is displayed in Effective rate of\u00a0primary item field. (Effective Rate of Primary Item = Allocation to Primary\u00a0Item\/quantity of the primary item). <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l91 level1 lfo58; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">14.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Enter\u00a0Narration, if required. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpLast\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l91 level1 lfo58; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">15.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Press Enter to\u00a0save. <\/span><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"color: #000000;\"><b><span style=\"font-size: 12.0pt;\">Manufacture of<br \/>Finished Goods without By-Product\/Co-Product\/Scrap <\/span><\/b><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"font-size: 10pt; color: #000000;\">In some\u00a0manufacturing processes, only finished goods is produced without any\u00a0Co-Products\/By-Products\/Scrap. In these scenario the cursor can skip the\u00a0Co-Products\/By-Products\/Scrap section. <\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"font-size: 10pt; color: #000000;\">To skip the\u00a0Co-Products\/By-Products\/Scrap section <\/span><\/p><p class=\"MsoListParagraphCxSpFirst\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l69 level1 lfo59; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">1.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Go to\u00a0Inventory Vouchers &gt; F7: Stk Jrnl &gt; select manufacturing journal. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l69 level1 lfo59; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">2.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Click F12:\u00a0Configure. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l69 level1 lfo59; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">3.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Set the option\u00a0Skip Co-Product\/By-Product\/Scrap Stock Item to Yes. The stock journal\u00a0configuration screen appears as shown below: <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpLast\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l69 level1 lfo59; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">4.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Press Ctrl+A\u00a0to accept. <\/span><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"font-size: 10pt; color: #000000;\">Note: When the\u00a0option Skip Co-Product\/By-Product\/Scrap Stock Item is set to Yes, and while\u00a0recording a manufacturing journal for a stock item for which the BoM is created\u00a0by capturing the details of Co-Products\/ By-Products \/Scrap ; then the\u00a0configuration is ignored and the details of Co-Products\/ By-Products \/Scrap are\u00a0captured. You can also modify the details in Co-Products\/By-Products\/Scrap\u00a0section. <\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"color: #000000;\"><b><span style=\"font-size: 12.0pt;\">Transfer\u00a0Journal Voucher\u00a0<\/span><\/b><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"font-size: 10pt; color: #000000;\">Program allows\u00a0you to transfer materials from one Godown to another. The transfer of materials\u00a0is done using the Transfer Journal Voucher. <\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"font-size: 10pt; color: #000000;\">To create\u00a0stock journal for inter &#8211; godown transfers,\u00a0<\/span><\/p><p class=\"MsoListParagraphCxSpFirst\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l25 level1 lfo60; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">1.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Go to\u00a0Inventory vouchers &gt; Alt+F7 for Stock Journal and select the class. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpLast\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l25 level1 lfo60; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">2.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Pass the stock\u00a0transfer entry. <\/span><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"color: #000000;\"><b><span style=\"font-size: 12.0pt;\">Printing Stock\u00a0Transfer Voucher <\/span><\/b><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"color: #000000;\"><span style=\"font-size: 10.0pt;\">To print stock\u00a0transfer vouchers\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">Press Alt+P to\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">print the Stock Transfer Journal Voucher.<\/span><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"color: #000000;\"><b><span style=\"font-size: 12.0pt;\">F12: Print\u00a0Configuration <\/span><\/b><\/span><\/p><p class=\"MsoListParagraphCxSpFirst\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l0 level1 lfo61; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">1.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">While printing\u00a0Stock Transfer Voucher, set the options Destination Godown on Top of Voucher\u00a0and Print Godown Address to Yes. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l0 level1 lfo61; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">2.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Enabling the\u00a0option Destination Godown on Top of Voucher will display the Destination Godown\u00a0name on the top of the voucher instead of printing as separate rows <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpLast\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l0 level1 lfo61; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">3.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Enabling the\u00a0option Print Godown Address will display the godown address as mentioned in the\u00a0Godown Creation\/Alteration screen.<\/span><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"color: #000000;\"><b><span style=\"font-size: 12.0pt;\">Recording\u00a0Inter-Project Transfer <\/span><\/b><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"font-size: 10pt; color: #000000;\">Create stock\u00a0journal classes to account for transfer of material from one godown to another,\u00a0when a company has more than one godown, and account for the materials consumed\u00a0for job costing. <\/span><\/p><p class=\"MsoListParagraphCxSpFirst\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l23 level1 lfo62; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">1.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Go to\u00a0Inventory Vouchers &gt; Click F7: Stock Journal. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l23 level1 lfo62; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">2.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Select\u00a0Transfer as the Class. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l23 level1 lfo62; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">3.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Enter\u00a0Destination Godown (for which one project is assigned for job costing). <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l23 level1 lfo62; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">4.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Select\u00a0the\u00a0 Godown (for which another project is\u00a0assigned for job costing). <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l23 level1 lfo62; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">5.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Enter Quantity\u00a0and Rate. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l23 level1 lfo62; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">6.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Press Enter. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l23 level1 lfo62; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">7.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Enter\u00a0Narration, if required. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l23 level1 lfo62; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">8.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Press Enter. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpLast\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l23 level1 lfo62; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">9.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Press Enter to\u00a0accept the stock journal.\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">Note: Stock<\/span><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"font-size: 10pt; color: #000000;\">Journal transactions which are recorded using godowns (tagged with a project),\u00a0without selecting a voucher class will be displayed under Other Transfers in\u00a0the. <\/span><\/p><p class=\"MsoListParagraph\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l48 level1 lfo65; margin: 0in 0in .0001pt .25in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><b><span style=\"font-size: 16.0pt;\">8.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-weight: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><\/b><!--[endif]--><b><span style=\"font-size: 16.0pt;\">Physical Stock<\/span><\/b><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .25in;\"><span style=\"font-size: 10pt; color: #000000;\">Physical Stock\u00a0Voucher is used for recording the actual stock which is verified or\u00a0counted.\u00a0 It could happen that the Book\u00a0Stocks and the Physical Stock do not match. It is not unusual that the company\u00a0finds a discrepancy between actual stock and computer stock figure. <\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .25in;\"><span style=\"font-size: 10pt; color: #000000;\">Physical\u00a0vouchers will be useful for recording purposes only if you have configured\u00a0inventory vouchers to ignore physical stock differences. If you have configured\u00a0the vouchers so that physical stock difference is not ignored, then all transactions\u00a0subsequent to the physical stock voucher will use the balance as mentioned in\u00a0that voucher <\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .25in;\"><span style=\"font-size: 10pt; color: #000000;\">To view the<br \/>Physical Stock Voucher, <\/span><\/p><p class=\"MsoListParagraphCxSpFirst\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l38 level1 lfo63; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">1.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Go to\u00a0Inventory Vouchers. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l38 level1 lfo63; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">2.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Select the\u00a0button F10: Phys Stk from Button Bar or press Alt+F10. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l38 level1 lfo63; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">3.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Enter the\u00a0stock taking date. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l38 level1 lfo63; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">4.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Select the\u00a0name of the item from the List of items, for which physical stocks need to be\u00a0recorded. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l38 level1 lfo63; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">5.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Select the\u00a0Godown (Godown will appear only if, Maintain multiple Godowns is activated in\u00a0F11: Features &gt; F2: Inventory Features), in which the Physical Stock taking\u00a0was conducted. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l38 level1 lfo63; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">6.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Select the\u00a0Batch number (Batch details will appear only if, Batch wise details are\u00a0activated in the Stock Item Master screen) for which the Physical Stock\u00a0quantity is to be recorded. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpLast\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l38 level1 lfo63; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">7.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Enter the\u00a0Physical Stock quantity. <\/span><\/span><\/p><p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; text-align: center; line-height: normal; mso-outline-level: 1;\" align=\"center\"><span style=\"color: #000000;\"><b><span style=\"font-size: 24.0pt;\">Part-3<\/span><\/b><\/span><\/p><p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; text-align: center; line-height: normal; mso-outline-level: 1;\" align=\"center\"><span style=\"color: #000000;\"><b><span style=\"font-size: 24.0pt;\">O<\/span><\/b><span style=\"font-size: 16.0pt;\">ptional<\/span><b><span style=\"font-size: 24.0pt;\"> A<\/span><\/b><span style=\"font-size: 16.0pt;\">nd<\/span><b><span style=\"font-size: 24.0pt;\"> N<\/span><\/b><span style=\"font-size: 16.0pt;\">on<\/span><b><span style=\"font-size: 24.0pt;\">-A<\/span><\/b><span style=\"font-size: 16.0pt;\">ccounting<\/span><b><span style=\"font-size: 24.0pt;\"> V<\/span><\/b><span style=\"font-size: 16.0pt;\">ouchers<\/span><b><\/b><\/span><\/p><p class=\"MsoListParagraphCxSpFirst\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l49 level1 lfo35; margin: 0in 0in .0001pt .75in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; mso-bidi-font-size: 9.0pt;\">1.\u00a0<\/span><span style=\"font-size: 10.0pt; mso-bidi-font-size: 9.0pt;\">Memorandum\u00a0Voucher<\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l49 level1 lfo35; margin: 0in 0in .0001pt .75in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; mso-bidi-font-size: 11.0pt;\">2.\u00a0<\/span><span style=\"font-size: 10.0pt; mso-bidi-font-size: 11.0pt;\">Optional\u00a0Vouchers<\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l49 level1 lfo35; margin: 0in 0in .0001pt .75in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; mso-bidi-font-size: 11.0pt;\">3.\u00a0<\/span><span style=\"font-size: 10.0pt; mso-bidi-font-size: 11.0pt;\">Reversing\u00a0Journals<\/span><\/span><\/p><p class=\"MsoListParagraphCxSpLast\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l49 level1 lfo35; margin: 0in 0in .0001pt .75in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; mso-bidi-font-size: 11.0pt;\">4.\u00a0<\/span><span style=\"font-size: 10.0pt; mso-bidi-font-size: 11.0pt;\">Post\u00a0Dated Vouchers<\/span><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .25in;\"><span style=\"font-size: 10pt; color: #000000;\">Non-accounting\/unconventional<br \/>vouchers are the special vouchers that are used to record provisional or\u00a0non-accounting transactions. Unconventional vouchers are mainly used to exclude\u00a0unnecessary entries or provisional entries from the books of accounts and make\u00a0them available for what if (future reports, projections, forecasts, and so on)\u00a0reports required at any given time. <\/span><\/p><p class=\"MsoListParagraph\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l29 level1 lfo70; margin: 0in 0in .0001pt .25in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><b><span style=\"font-size: 16.0pt;\">1.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-weight: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><\/b><!--[endif]--><b><span style=\"font-size: 16.0pt;\">Memorandum\u00a0Voucher<\/span><\/b><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .25in;\"><span style=\"color: #000000;\"><span style=\"font-size: 10.0pt;\">This is a\u00a0non-accounting voucher and the entries made using memo voucher will not affect\u00a0your accounts. In other words, Program does not post these entries to ledgers,\u00a0but stores them in a separate Memorandum Register.\u00a0 You can alter and convert a Memo Voucher into\u00a0a regular voucher when you decide to bring the entry into your books.<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">Some of the\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">uses of Memorandum Vouchers are:<\/span><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .75in;\"><span style=\"color: #000000;\"><b><span style=\"font-size: 12.0pt;\">Making\u00a0suspense payments <\/span><\/b><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .75in;\"><span style=\"font-size: 10pt; color: #000000;\">Consider that\u00a0a company gives its employees cash to buy office supplies, the exact nature and\u00a0cost of which are unknown. For this transaction you can enter a voucher for the\u00a0petty cash advance, a voucher to record the actual expenditure details when\u00a0they are known, and another voucher to record the return of surplus cash. <\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .75in;\"><span style=\"font-size: 10pt; color: #000000;\">However, a\u00a0simpler way of doing it is to enter a Memo voucher when the cash is advanced,\u00a0and then turn it into a Payment voucher for the actual amount spent, when the\u00a0details are known. <\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .75in;\"><span style=\"font-size: 10pt; color: #000000;\">For example,\u00a0the Company pays its employee Rs. 1000 as petty cash advance for Office\u00a0Expenses. <\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .75in;\"><span style=\"color: #000000;\"><span style=\"font-size: 10.0pt;\">The following\u00a0entry has to be passed.\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">To use\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">Memorandum voucher,<\/span><\/span><\/p><p class=\"MsoListParagraphCxSpFirst\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l80 level1 lfo69; margin: 0in 0in .0001pt 1.25in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">1.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Enable the\u00a0following option from F11: Accounting Features\u00a0<\/span><\/span><\/p><p class=\"MsoListParagraphCxSpFirst\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l80 level1 lfo69; margin: 0in 0in .0001pt 1.25in;\"><span style=\"color: #000000;\"><span style=\"text-indent: -0.25in; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight ); font-size: 10pt;\">2.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><span style=\"text-indent: -0.25in; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight ); font-size: 10pt;\">Use Reversing\u00a0<\/span><span style=\"font-size: 10pt; text-indent: -0.25in; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">Journals &amp; Optional Vouchers.<\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l80 level1 lfo69; margin: 0in 0in .0001pt 1.25in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">3.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Go to\u00a0Accounting Vouchers &gt; Select Ctrl+F10: Memos from the Button Bar or click\u00a0Ctrl+F10. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpLast\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l80 level1 lfo69; margin: 0in 0in .0001pt 1.25in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">4.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Debit Office\u00a0Supplies Account. <\/span><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .75in;\"><span style=\"color: #000000;\"><span style=\"font-size: 10.0pt;\">Credit Cash\u00a0Account. Vouchers not verified at the time of entry\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">If there is no\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">clarity with the details of a voucher you are entering, you can enter it as a\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">Memo voucher and amend it later when the details are available.<\/span><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .75in;\"><span style=\"color: #000000;\"><b><span style=\"font-size: 12.0pt;\">Items given\u00a0for approval <\/span><\/b><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .75in;\"><span style=\"font-size: 10pt; color: #000000;\">Generally\u00a0completed sales are entered into books. In case items are given on approval,\u00a0use a Memo voucher to track and convert it into a proper Sales voucher. You can\u00a0cancel\/delete the memo voucher if the sale is not made. <\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .75in;\"><span style=\"color: #000000;\"><b><span style=\"font-size: 12.0pt;\">Memorandum\u00a0Voucher Register <\/span><\/b><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .75in;\"><span style=\"color: #000000;\"><span style=\"font-size: 10.0pt;\">To view all\u00a0the memorandum vouchers,\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">Go to Display\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">&gt; Exception Reports &gt; Memorandum Vouchers.<\/span><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .75in;\"><span style=\"color: #000000;\"><span style=\"font-size: 10.0pt;\">Note: You can\u00a0also view memorandum vouchers from the Day Book.\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">You can alter\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">and convert a Memo voucher into a regular voucher when you decide to consider\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">the entry into your books. Use Scenarios to see the effect of Memo entries on\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">reports and statements.<\/span><\/span><\/p><p class=\"MsoListParagraph\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l29 level1 lfo70; margin: 0in 0in .0001pt .25in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><b><span style=\"font-size: 16.0pt;\">2.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-weight: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><\/b><!--[endif]--><b><span style=\"font-size: 16.0pt;\">Optional\u00a0Vouchers<\/span><\/b><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .25in;\"><span style=\"color: #000000;\"><span style=\"font-size: 10.0pt;\">An existing\u00a0voucher, such as a payment voucher or a receipt voucher, can be marked as\u00a0optional. When a voucher is marked as Optional, it does not get posted. An\u00a0optional voucher is not a separate voucher type.<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">To mark a\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">voucher as optional, press CTRL + L from the voucher. The button toggles\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">between regular and optional.\u00a0<\/span><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .25in;\"><span style=\"color: #000000;\"><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">Note: To\u00a0enable optional vouchers set Use reversing journals and optional vouchers? to\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">Yes under F11: Features &gt; F1: Accounts\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">To mark a\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">voucher type as optional<\/span><\/span><\/p><p class=\"MsoListParagraphCxSpFirst\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l93 level1 lfo68; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">1.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Go to Accounts\u00a0Info. &gt; Voucher Types &gt; Alter. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l93 level1 lfo68; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">2.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Select a\u00a0voucher type. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l93 level1 lfo68; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">3.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Set Make\u00a0Optional as default to Yes. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpLast\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l93 level1 lfo68; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">4.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Press Ctrl+A\u00a0to accept. <\/span><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"font-size: 10pt; color: #000000;\">After enabling\u00a0this option, any vouchers entered using this particular voucher type will be\u00a0marked optional. <\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"color: #000000;\"><b><span style=\"font-size: 12.0pt;\">Use of optional\u00a0vouchers <\/span><\/b><\/span><\/p><p class=\"MsoListParagraphCxSpFirst\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l31 level1 lfo67; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol;\">\u00b7\u00a0<\/span><span style=\"font-size: 10.0pt;\">Mark\u00a0a voucher Optional, when it is an incomplete transaction and you do not want it\u00a0to affect the accounts. Once it is completed, modify the voucher and post it as\u00a0a regular voucher. For example, optional sales invoice can be printed as a proforma\u00a0invoice. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l31 level1 lfo67; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol;\">\u00b7\u00a0<\/span><span style=\"font-size: 10.0pt;\">Optional\u00a0vouchers can be used to forecast future sales. For example, create a new\u00a0voucher type, say Sales Forecast. Record future sales projections using this\u00a0voucher type. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpLast\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l31 level1 lfo67; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol;\">\u00b7\u00a0<\/span><span style=\"font-size: 10.0pt;\">Optional\u00a0vouchers allow you to see the impact of transactions without actually posting\u00a0them. <\/span><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"font-size: 10pt; color: #000000;\">Consider an\u00a0example, it is the 30th June and you would like to view the Balance Sheet as of\u00a0today, but June salaries are not due for payment until the first week of\u00a0July.\u00a0 The Balance Sheet will not project\u00a0the correct figures. To overcome this, you can enter an optional voucher dated\u00a030th June.\u00a0<\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"color: #000000;\"><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">The Balance\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">Sheet can be generated including the optional voucher, if it is defined as a\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">scenario (for more details refer Scenario Management ). The voucher affects the\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">report temporarily. Once you quit the report, the scenario details are not\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">retained. Next time when you view the balance sheet, it will not include the\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">optional voucher unless you include it.<\/span><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"font-size: 10pt; color: #000000;\">The list of\u00a0optional vouchers can be viewed in the optional voucher register. To view\u00a0optional voucher register, go to\u00a0 Display\u00a0&gt; Exception Reports &gt; Optional Vouchers. <\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"font-size: 10pt; color: #000000;\">Note: Optional\u00a0voucher can also be view from the Day Book. <\/span><\/p><p class=\"MsoListParagraph\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l29 level1 lfo70; margin: 0in 0in .0001pt .25in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><b><span style=\"font-size: 16.0pt;\">3.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-weight: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><\/b><!--[endif]--><b><span style=\"font-size: 16.0pt;\">Reversing\u00a0Journals<\/span><\/b><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .25in;\"><span style=\"font-size: 10pt; color: #000000;\">Reversing\u00a0Journals are special journals that are automatically reversed after a specified\u00a0date. They exist only till that date and are effective only when they are\u00a0included in reports.\u00a0 These are used in\u00a0interim reporting in the course of the financial year where accruals are to be\u00a0reported. These accruals are usually short term and are cleared in the\u00a0subsequent period. However, to get a proper perspective, decision makers\u00a0require the reports with full impact of all aspects and transactions. <\/span><\/p><p class=\"MsoListParagraphCxSpFirst\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l1 level1 lfo66; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">1.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Go to Gateway\u00a0of Program. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l1 level1 lfo66; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">2.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Select F11:\u00a0F1: Accounting Feature. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l1 level1 lfo66; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">3.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Set Use\u00a0Reversing Journals &amp; Optional Vouchers? to Yes. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpLast\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l1 level1 lfo66; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">4.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Accept the\u00a0screen to save. <\/span><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"font-size: 10pt; color: #000000;\">You may use\u00a0reversion journal for accounting for or providing for depreciation. Since,\u00a0depreciation is usually provided during at the end of the year, using the\u00a0Reversing journal you may include them for monthly reporting or a specific\u00a0period to give more accurate status or position. <\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"font-size: 10pt; color: #000000;\">For example,\u00a0on 30th June you want to view the Balance Sheet but June month\u2019s rent is not\u00a0been paid. You may create a Scenario (refer Scenario Management for more\u00a0information) and pass a Reversing Journal entry to view the reports which will\u00a0be effective up to the applicable date. When you view the Balance Sheet,\u00a0Program displays the report with the reversing journals included. The voucher\u00a0affects the report only for that day, 30th June. <\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"color: #000000;\"><b><span style=\"font-size: 12.0pt;\">Applicable up\u00a0to <\/span><\/b><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"font-size: 10pt; color: #000000;\">The reversing\u00a0Journal is available for inclusion in a scenario report till this date. The\u00a0Reversing Journal can be created as of a particular date and made Applicable up\u00a0to a different date. <\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"color: #000000;\"><b><span style=\"font-size: 12.0pt;\">Reversing\u00a0Journal Register <\/span><\/b><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"color: #000000;\"><span style=\"font-size: 10.0pt;\">All vouchers\u00a0are maintained in a Reversing Journal Register. These are not posted to any\u00a0books of accounts and cannot be included in regular reports. They can only be\u00a0seen using a scenario.\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">Go to Display\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">&gt; Exception Reports &gt; Reversing Journals.<\/span><\/span><\/p><p class=\"MsoListParagraph\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l29 level1 lfo70; margin: 0in 0in .0001pt .25in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><b><span style=\"font-size: 16.0pt;\">4.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-weight: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><\/b><!--[endif]--><b><span style=\"font-size: 16.0pt;\">Post Dated\u00a0Vouchers<\/span><\/b><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .25in;\"><span style=\"color: #000000;\"><span style=\"font-size: 10.0pt;\">While entering\u00a0vouchers, you can mark them as post dated, as a result these vouchers are not\u00a0updated in the ledgers till the date specified in the voucher. This is useful\u00a0for entering transactions that take place on a regular basis. For example, if\u00a0you issue post dated Cheques towards payment of installments, you can set up\u00a0the payments in advance, and Program will only update them in the ledgers on<br \/>the due date.\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">Mark vouchers\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">Post Dated by using CTRL + T<\/span><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .75in;\"><span style=\"color: #000000;\"><b><span style=\"font-size: 12.0pt;\">Post-dated\u00a0Vouchers Register <\/span><\/b><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .75in;\"><span style=\"color: #000000;\"><span style=\"font-size: 10.0pt;\">All Post-dated\u00a0vouchers are maintained in Post-dated voucher Register.\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">Go to Gateway\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">of Program&gt; Display&gt; Exception Reports&gt; Post-Dated Vouchers<\/span><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .75in;\"><span style=\"color: #000000;\"><b><span style=\"font-size: 12.0pt;\">Difference in\u00a0the treatment of Post-dated Vouchers and other Unconventional Vouchers <\/span><\/b><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .75in;\"><span style=\"font-size: 10pt; color: #000000;\">The major\u00a0difference between post dated vouchers and other Unconventional vouchers is\u00a0that post-dated Vouchers affect regular books of accounts on the date of the\u00a0voucher. Post-dated vouchers are not available for selection in Scenarios.<\/span><\/p><p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; text-align: center; line-height: normal; mso-outline-level: 1;\" align=\"center\"><span style=\"color: #000000;\"><b><span style=\"font-size: 24.0pt;\">Part-4 <\/span><\/b><\/span><\/p><p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; text-align: center; line-height: normal; mso-outline-level: 1;\" align=\"center\"><span style=\"color: #000000;\"><b><span style=\"font-size: 24.0pt;\">O<\/span><\/b><span style=\"font-size: 16.0pt;\">rder<\/span><b><span style=\"font-size: 24.0pt;\"> P<\/span><\/b><span style=\"font-size: 16.0pt;\">rocessing<\/span><b><\/b><\/span><\/p><p class=\"MsoListParagraphCxSpFirst\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l54 level1 lfo36; margin: 0in 0in .0001pt .75in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; mso-bidi-font-size: 11.0pt;\">1.\u00a0<\/span><span style=\"font-size: 10.0pt; mso-bidi-font-size: 11.0pt;\">Enabling\u00a0Order Processing<\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l54 level1 lfo36; margin: 0in 0in .0001pt .75in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; mso-bidi-font-size: 11.0pt;\">2.\u00a0<\/span><span style=\"font-size: 10.0pt; mso-bidi-font-size: 11.0pt;\">Viewing\u00a0Order Position<\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l54 level1 lfo36; margin: 0in 0in .0001pt .75in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; mso-bidi-font-size: 11.0pt;\">3.\u00a0<\/span><span style=\"font-size: 10.0pt; mso-bidi-font-size: 11.0pt;\">Purchase\u00a0Order Processing<\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l54 level1 lfo36; margin: 0in 0in .0001pt .75in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; mso-bidi-font-size: 11.0pt;\">4.\u00a0<\/span><span style=\"font-size: 10.0pt; mso-bidi-font-size: 11.0pt;\">Sales\u00a0Order Processing<\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l54 level1 lfo36; margin: 0in 0in .0001pt .75in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; mso-bidi-font-size: 11.0pt;\">5.\u00a0<\/span><span style=\"font-size: 10.0pt; mso-bidi-font-size: 11.0pt;\">Job\u00a0Order Processing<\/span><\/span><\/p><p class=\"MsoListParagraphCxSpLast\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l54 level1 lfo36; margin: 0in 0in .0001pt .75in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; mso-bidi-font-size: 11.0pt;\">6.\u00a0<\/span><span style=\"font-size: 10.0pt; mso-bidi-font-size: 11.0pt;\">Viewing\u00a0Order Position<\/span><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .25in;\"><span style=\"font-size: 10pt; color: #000000;\">Order\u00a0Processing in Program can be classified into Purchase\/Sales Order Processing\u00a0and Job Order Processing. <\/span><\/p><p class=\"MsoListParagraph\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l85 level1 lfo81; margin: 0in 0in .0001pt .25in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><b><span style=\"font-size: 16.0pt;\">1.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-weight: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><\/b><!--[endif]--><b><span style=\"font-size: 16.0pt;\">Purchase \/\u00a0Sales Order Processing <\/span><\/b><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .25in;\"><span style=\"font-size: 10pt; color: #000000;\">Purchase Order\u00a0Processing is the process of placing orders with suppliers for a purchase to be\u00a0made from them and Sales Order Processing is the process of receiving orders\u00a0from customers for the purpose of selling. Usually, companies need to track the<br \/>Order details for Sales and Purchases as this significantly helps in planning\u00a0the production process accordingly. <\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .25in;\"><span style=\"font-size: 10pt; color: #000000;\">This, Order\u00a0Processing is linked to Inventory. This allows tracking of the order position\u00a0for a Stock Item. Using this you can track the arrival of goods ordered and\u00a0whether the ordered Stock Item are delivered on time etc. <\/span><\/p><p class=\"MsoListParagraph\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l85 level1 lfo81; margin: 0in 0in .0001pt .25in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><b><span style=\"font-size: 16.0pt;\">2.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-weight: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><\/b><!--[endif]--><b><span style=\"font-size: 16.0pt;\">Job Order\u00a0Processing <\/span><\/b><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .25in;\"><span style=\"font-size: 10pt; color: #000000;\">Job Order\u00a0Processing is the process of taking an order to manufacture or process goods as\u00a0per the prescription of the client by utilising the material supplied by the\u00a0client or purchased on behalf of the client and charging him for the services\u00a0provided as Job Work or Sub Contract. <\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .25in;\"><span style=\"font-size: 10pt; color: #000000;\">This allows to\u00a0process the job work taken from a client as well as job work given to job\u00a0workers. It also allows the principal company to track the materials despatched\u00a0to job workers and materials received against the job given, and vice versa. <\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .75in;\"><span style=\"color: #000000;\"><b><span style=\"font-size: 12.0pt;\">Purchase Order-\u00a0<\/span><\/b><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">Purchase Order\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">is an order placed by a business entity with a supplier for the delivery of\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">specified goods at a given price and at a predetermined time.\u00a0<\/span><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .75in;\"><span style=\"color: #000000;\"><b><span style=\"font-size: 12.0pt;\">Sales order-\u00a0<\/span><\/b><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">Sales Order is\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">an order placed by a customer for the delivery of specified goods at a given<\/span><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .75in;\"><span style=\"font-size: 10pt; color: #000000;\">price and at a predetermined time. <\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .75in;\"><span style=\"color: #000000;\"><b><span style=\"font-size: 12.0pt;\">Job Order-\u00a0<\/span><\/b><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">Job Order can\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">be classified into Job Work Out Order and Job Work In Order.<\/span><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .75in;\"><span style=\"color: #000000;\"><b>Job Work Out Order- <\/b><span style=\"font-size: 10.0pt;\">Job Work Out\u00a0Order is an order placed by the principal to manufacture or process goods as\u00a0per the prescription given to the job worker. <\/span><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .75in;\"><span style=\"color: #000000;\"><b>Job Work In Order- <\/b><span style=\"font-size: 10.0pt;\">Job Work In\u00a0Order is an order received by the job worker to manufacture or process goods as\u00a0per the prescription given by the principal.\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">Click on the\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">following links for more:\u00a0 \u00a0 \u00a0 \u00a0\u00a0<\/span><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .75in;\"><span style=\"color: #000000;\"><b><span style=\"font-size: 12.0pt;\">Enabling Order\u00a0Processing<\/span><\/b><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .75in;\"><span style=\"color: #000000;\"><span style=\"font-size: 10.0pt;\">To enable\u00a0purchase order, sales order, and job order processing in Program, you have to\u00a0activate the required features in F11: Features ( F2: Inventory Features).\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">Enable the\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">following features in the Order Processing section:<\/span><\/span><\/p><p class=\"MsoListParagraphCxSpFirst\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l12 level1 lfo80; margin: 0in 0in .0001pt 1.25in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol;\">\u00b7\u00a0<\/span><span style=\"font-size: 10.0pt;\">Enable\u00a0purchase order processing <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l12 level1 lfo80; margin: 0in 0in .0001pt 1.25in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol;\">\u00b7\u00a0<\/span><span style=\"font-size: 10.0pt;\">Allow\u00a0Sales Order Processing <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpLast\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l12 level1 lfo80; margin: 0in 0in .0001pt 1.25in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol;\">\u00b7\u00a0<\/span><span style=\"font-size: 10.0pt;\">Enable\u00a0job order processing <\/span><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .75in;\"><span style=\"font-size: 10pt; color: #000000;\">Note: When\u00a0Enable job order processing is set to Yes, the options Maintain multiple\u00a0Godowns and Use material in and out vouchers get enabled automatically. <\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .75in;\"><span style=\"color: #000000;\"><b><span style=\"font-size: 12.0pt;\">Viewing Order\u00a0Position<\/span><\/b><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .75in;\"><span style=\"color: #000000;\"><span style=\"font-size: 10.0pt;\">Stock Summary\u00a0report can be viewed by adding columns or\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">To view the\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">order position in stock summary,<\/span><\/span><\/p><p class=\"MsoListParagraphCxSpFirst\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l62 level1 lfo79; margin: 0in 0in .0001pt 1.25in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">1.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Go to Stock\u00a0Summary. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l62 level1 lfo79; margin: 0in 0in .0001pt 1.25in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">2.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Press Alt + F1\u00a0(For detailed view). <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpLast\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l62 level1 lfo79; margin: 0in 0in .0001pt 1.25in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">3.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Press Alt + N\u00a0&gt; Select Orders &amp; Stock Details.\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">Orders &amp;\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">Stock Details screen is displayed:\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">Or In the\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">Stock Summary screen, you can add a new column using Alt + C.<\/span><\/span><\/p><p class=\"MsoListParagraph\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l62 level1 lfo79; margin: 0in 0in .0001pt 1.25in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">4.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Sales Order\u00a0Reports can be accessed through Alt+F7 or Alt+C of the Stock Summary. <\/span><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .75in;\"><span style=\"color: #000000;\"><b><span style=\"font-size: 12.0pt;\">Viewing\u00a0Purchase or Sales Order Outstanding <\/span><\/b><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .75in;\"><span style=\"color: #000000;\"><span style=\"font-size: 10.0pt;\">To view\u00a0purchase or sales order outstanding,\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">Go to Stock\u00a0<\/span><span style=\"font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight ); font-size: 10pt;\">Summary &gt; Press F9 &gt; select Purchase or Sales Order.\u00a0<\/span><span style=\"font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight ); font-size: 10pt;\">Note:<\/span><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .75in;\"><span style=\"font-size: 10pt; color: #000000;\">Inventory Reports and Accounting Reports can also be accessed through ALL other\u00a0reports by pressing F9 or F10 (Accounting\/ Inventory Reports). <\/span><\/p><p class=\"MsoListParagraph\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l85 level1 lfo81; margin: 0in 0in .0001pt .25in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><b><span style=\"font-size: 16.0pt;\">3.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-weight: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><\/b><!--[endif]--><b><span style=\"font-size: 16.0pt;\">Purchase Order\u00a0Processing<\/span><\/b><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .25in;\"><span style=\"color: #000000;\"><span style=\"font-size: 10.0pt;\">When the order\u00a0is placed with the suppliers for the supply of goods, the items, quantities,\u00a0date of receipt, and so on, details are given with the Purchase Order Number.<br \/>Later, when these goods are received, the Purchase Order is tracked for the\u00a0Order Details either in the receipt note or in the purchase Invoice.\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">The<\/span><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .25in;\"><span style=\"font-size: 10pt; color: #000000;\">Outstanding Purchase Order reports are available in Program. It is possible to\u00a0know the order position of any item in the Stock Summary. Separate Purchase\u00a0Order Outstanding report and Purchase Order Summary report are also available. <\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .75in;\"><span style=\"color: #000000;\"><b><span style=\"font-size: 12.0pt;\">Recording a\u00a0Purchase Order <\/span><\/b><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .75in;\"><span style=\"font-size: 10pt; color: #000000;\">A purchase\u00a0order is placed by a business entity with a supplier for the delivery of\u00a0certain goods at a given price and time. Purchase order processing has to be\u00a0enabled in order to create a purchase order. <\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .75in;\"><span style=\"font-size: 10pt; color: #000000;\">To enable\u00a0purchase order processing <\/span><\/p><p class=\"MsoListParagraphCxSpFirst\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l56 level1 lfo78; margin: 0in 0in .0001pt 1.25in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">1.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Go to F11:\u00a0Features &gt; Inventory Features. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l56 level1 lfo78; margin: 0in 0in .0001pt 1.25in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">2.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Set Enable\u00a0purchase order processing? to Yes. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpLast\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l56 level1 lfo78; margin: 0in 0in .0001pt 1.25in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">3.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Press Ctrl+A\u00a0to accept. <\/span><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .75in;\"><span style=\"font-size: 10pt; color: #000000;\">To create a\u00a0purchase order <\/span><\/p><p class=\"MsoListParagraphCxSpFirst\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l14 level1 lfo77; margin: 0in 0in .0001pt 1.25in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">1.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Go to\u00a0Inventory Vouchers &gt; Ctrl+F2 &gt; F4: Purc. Order to view the Order Voucher\u00a0Creation screen. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l14 level1 lfo77; margin: 0in 0in .0001pt 1.25in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">2.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Enter the\u00a0Party&#8217;s A\/c Name. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l14 level1 lfo77; margin: 0in 0in .0001pt 1.25in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">3.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Enter the\u00a0Order No. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l14 level1 lfo77; margin: 0in 0in .0001pt 1.25in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">4.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Select the\u00a0Name of Item from the List of Stock Items, or press Alt+C to create a new stock\u00a0item. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l14 level1 lfo77; margin: 0in 0in .0001pt 1.25in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">5.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Enter the\u00a0Quantity of the item, as required. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l14 level1 lfo77; margin: 0in 0in .0001pt 1.25in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">6.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Enter the Rate\u00a0of the item. The Order Voucher Creation screen appears as shown below: <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpLast\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l14 level1 lfo77; margin: 0in 0in .0001pt 1.25in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">7.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Press Ctrl+A\u00a0to accept.\u00a0<\/span><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .75in;\"><span style=\"font-size: 10pt; color: #000000;\">Now, you can\u00a0send the purchase order for an item to your supplier. <\/span><\/p><p class=\"MsoListParagraph\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l85 level1 lfo81; margin: 0in 0in .0001pt .25in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><b><span style=\"font-size: 16.0pt;\">4.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-weight: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><\/b><!--[endif]--><b><span style=\"font-size: 16.0pt;\">Sales Order\u00a0Processing<\/span><\/b><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .25in;\"><span style=\"font-size: 10pt; color: #000000;\">When the order\u00a0is received from a customer for goods to be supplied, the Items, quantities,\u00a0date of delivery, etc., details are given with Sales Order Number. Later when\u00a0these goods are delivered, this Sales Order is tracked for the order Details\u00a0either in the delivery note or in the sales invoice. <\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .25in;\"><span style=\"font-size: 10pt; color: #000000;\">The\u00a0Outstanding Sales Order reports are available in Program. It is possible to\u00a0know the order position of any item in the Stock Summary. Separate Sales Order\u00a0Outstanding report and Sales Order Summary report are also available. <\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .75in;\"><span style=\"color: #000000;\"><b><span style=\"font-size: 12.0pt;\">Recording a\u00a0Sales Order <\/span><\/b><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .75in;\"><span style=\"font-size: 10pt; color: #000000;\">To create a\u00a0Sales Order, <\/span><\/p><p class=\"MsoListParagraphCxSpFirst\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l19 level1 lfo76; margin: 0in 0in .0001pt 1.25in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol;\">\u00b7\u00a0<\/span><span style=\"font-size: 10.0pt;\">Go\u00a0to Inventory Vouchers &gt; press Alt + F5 or click on Sales Order. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l19 level1 lfo76; margin: 0in 0in .0001pt 1.25in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol;\">\u00b7\u00a0<\/span><span style=\"font-size: 10.0pt;\">Select\u00a0the Customer\u2019s name from the List of Ledger Accounts. Press Alt + C to create a\u00a0new account. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l19 level1 lfo76; margin: 0in 0in .0001pt 1.25in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol;\">\u00b7\u00a0<\/span><span style=\"font-size: 10.0pt;\">The\u00a0Order number is automatically displayed. By default it will take the Voucher\u00a0number as Order No. You can change this number if required. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l19 level1 lfo76; margin: 0in 0in .0001pt 1.25in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol;\">\u00b7\u00a0<\/span><span style=\"font-size: 10.0pt;\">You\u00a0can also configure the voucher type for Sales Order, to get the Suffix and\u00a0Prefix for the sales orders. (Go to Accounts Info \/ Inventory Info &gt; Voucher\u00a0Types &gt; Alter &gt; Sales order &gt; Set Yes to Use Advance Configuration).\u00a0<\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l19 level1 lfo76; margin: 0in 0in .0001pt 1.25in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol;\">\u00b7\u00a0<\/span><span style=\"font-size: 10.0pt;\">For\u00a0more details on Advance Configuration refer to Use Advance Configuration <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l19 level1 lfo76; margin: 0in 0in .0001pt 1.25in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol;\">\u00b7\u00a0<\/span><span style=\"font-size: 10.0pt;\">Select\u00a0the Item for which the order is to be placed from the List of Stock Items. The\u00a0Item Allocations sub-screen is displayed as shown. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l19 level1 lfo76; margin: 0in 0in .0001pt 1.25in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol;\">\u00b7\u00a0<\/span><span style=\"font-size: 10.0pt;\">Enter\u00a0the details. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpLast\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l19 level1 lfo76; margin: 0in 0in .0001pt 1.25in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol;\">\u00b7\u00a0<\/span><span style=\"font-size: 10.0pt;\">Enter\u00a0the due date for the Delivery of the items. This monitors outstanding Delivery\u00a0of the items. <\/span><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .75in;\"><span style=\"font-size: 10pt; color: #000000;\">If orders are\u00a0split for different dates, then specify the due date for the first lot to be<br \/>received. After selecting the quantity, rate and amount; specify the due date\u00a0for the second lot and so on. After specifying the due dates for all the lots,\u00a0press Enter in the Due on field to return to the Voucher Creation screen. <\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .75in;\"><span style=\"font-size: 10pt; color: #000000;\">Note: Godown\/Location field will appear, if multiple-location feature is enabled in F11:Features (F2: Inventory Features). <\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .75in;\"><span style=\"font-size: 10pt; color: #000000;\">Enter the\u00a0quantity of the item and its rate. The amount will be calculated automatically.<br \/><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .75in;\"><span style=\"color: #000000;\"><b><span style=\"font-size: 12.0pt;\">Job Order\u00a0Processing<\/span><\/b><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .75in;\"><span style=\"font-size: 10pt; color: #000000;\">Job Order\u00a0Processing is the process of taking an order to manufacture or process goods as\u00a0per the prescription of the client by utilising the material supplied by the\u00a0client or purchased on behalf of the client and charging him for the services\u00a0provided as Job Work or Sub Contract. <\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .75in;\"><span style=\"color: #000000;\"><span style=\"font-size: 10.0pt;\">This allows to\u00a0process the job work taken from a client as well as job work given to job\u00a0workers. It also allows the principal company to track the materials despatched\u00a0to job workers and materials received against the job given, and vice versa.\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">This voucher\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">allows the principal company to raise Job Orders on Job Worker.<\/span><\/span><\/p><p class=\"MsoListParagraphCxSpFirst\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l20 level1 lfo75; margin: 0in 0in .0001pt 1.25in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol;\">\u00b7\u00a0<\/span><span style=\"font-size: 10.0pt;\">Creating\u00a0a Job Work Out Order <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpLast\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l20 level1 lfo75; margin: 0in 0in .0001pt 1.25in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol;\">\u00b7\u00a0<\/span><span style=\"font-size: 10.0pt;\">Altering\u00a0and Deleting a Job Work Out Order Creating a Job Work Out Order\u00a0<\/span><span style=\"font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight ); font-size: 10pt;\">To create a\u00a0job work out order,\u00a0<\/span><span style=\"font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight ); font-size: 10pt;\">Go to Order\u00a0<\/span><span style=\"font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight ); font-size: 10pt;\">Vouchers &gt; press Alt + J or click on J: Job Work Out Order.\u00a0<\/span><span style=\"font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight ); font-size: 10pt;\">Party&#8217;s A\/c\u00a0<\/span><span style=\"font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight ); font-size: 10pt;\">Name- Select the Supplier\u2019s (Job Worker) name from the List of Ledger Accounts.\u00a0<\/span><span style=\"font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight ); font-size: 10pt;\">Use Alt + C to create a new account.<\/span><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .75in;\"><span style=\"font-size: 10pt; color: #000000;\">The Party\u00a0Details screen is displayed. Provide the details as shown: <\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .75in;\"><span style=\"font-size: 10pt; color: #000000;\">Order No-\u00a0Enter the Job Work Out Order Number under Order No column. <\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .75in;\"><span style=\"font-size: 10pt; color: #000000;\">Name of the\u00a0Item- Select the Stock Item for which order is placed, from the List of Stock<br \/>Items. The Item Allocations sub-screen is displayed. Enter the details. <\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .75in;\"><span style=\"font-size: 10pt; color: #000000;\">Track\u00a0Components- Set the option to Yes if components need to be tracked. <\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .75in;\"><span style=\"color: #000000;\"><b>Due On <\/b><\/span><\/p><p class=\"MsoListParagraphCxSpFirst\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l8 level1 lfo74; margin: 0in 0in .0001pt 1.25in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol;\">\u00b7\u00a0<\/span><span style=\"font-size: 10.0pt;\">Enter\u00a0the due date for receipt of the items. This monitors outstanding receipts. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpLast\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l8 level1 lfo74; margin: 0in 0in .0001pt 1.25in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol;\">\u00b7\u00a0<\/span><span style=\"font-size: 10.0pt;\">If\u00a0orders are split for different dates, then specify the due date for the first\u00a0lot to be received and select the quantity, rate and amount. Next, specify the\u00a0due date for the second lot, and so on. After specifying the due dates for all\u00a0the lots, press Enter in the Due on field to return to the Voucher Creation. <\/span><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .75in;\"><span style=\"color: #000000;\"><b>Godown &#8211;<\/b><span style=\"font-size: 10.0pt;\"> Select the\u00a0required Godown from the list. <\/span><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .75in;\"><span style=\"font-size: 10pt; color: #000000;\">Note: For the\u00a0godown selected in the Item Allocation screen, the options Our Stock with Third\u00a0Party and Third Party Stock with us should not be enabled in Godown masters. <\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .75in;\"><span style=\"color: #000000;\"><b><span style=\"font-size: 12.0pt;\">Quantity, Rate and Amount <\/span><\/b><\/span><\/p><p class=\"MsoListParagraphCxSpFirst\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l89 level1 lfo73; margin: 0in 0in .0001pt 1.25in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol;\">\u00b7\u00a0<\/span><span style=\"font-size: 10.0pt;\">Enter\u00a0the ordered quantity of the item and its rate. The amount will be calculated\u00a0automatically. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l89 level1 lfo73; margin: 0in 0in .0001pt 1.25in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol;\">\u00b7\u00a0<\/span><span style=\"font-size: 10.0pt;\">In\u00a0case the option Track Component is set to Yes, the Component Allocation screen\u00a0is displayed when the Quantity is entered: <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; line-height: normal; margin: 0in 0in .0001pt 1.25in;\"><span style=\"font-size: 10pt; color: #000000;\">Note:\u00a0The Components Allocation displays the list of components specified in the\u00a0Ordered Item master. <\/span><\/p><p class=\"MsoListParagraphCxSpLast\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l89 level1 lfo73; margin: 0in 0in .0001pt 1.25in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol;\">\u00b7\u00a0<\/span><span style=\"font-size: 10.0pt;\">Accept\u00a0to Save. <\/span><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .75in;\"><span style=\"color: #000000;\"><b>Narration &#8211; <\/b><span style=\"font-size: 10.0pt;\">This field is\u00a0optional. Enter the required particulars concerning the order.\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">For more\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">details on F12 configuration refer Invoice \/ Order Entry.<\/span><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .75in;\"><span style=\"color: #000000;\"><b><span style=\"font-size: 12.0pt;\">Altering and\u00a0Deleting a Job Work Out Order <\/span><\/b><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .75in;\"><span style=\"font-size: 10pt; color: #000000;\">To alter a Job\u00a0Work Out Order, <\/span><\/p><p class=\"MsoListParagraphCxSpFirst\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l77 level1 lfo72; margin: 0in 0in .0001pt 1.25in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol;\">\u00b7\u00a0<\/span><span style=\"font-size: 10.0pt;\">Go\u00a0to Display &gt; Day Book Or Go to Display &gt; Job Work Out Reports &gt; Job\u00a0Work Registers &gt; Job Work Out Orders Book <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpLast\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l77 level1 lfo72; margin: 0in 0in .0001pt 1.25in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol;\">\u00b7\u00a0<\/span><span style=\"font-size: 10.0pt;\">Make\u00a0the necessary alterations and save.\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">Deleting a Job\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">Work Out Order<\/span><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .75in;\"><span style=\"color: #000000;\"><span style=\"font-size: 10.0pt;\">To delete a\u00a0Job Work Out Order,\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">Press Alt + D\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">in the Job Work Out Order alteration screen.<\/span><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .75in;\"><span style=\"color: #000000;\"><span style=\"font-size: 10.0pt;\">Printing\u00a0Co-Product, By-Product, and Scrap List\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">To print a job\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">work out order,\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">Click P: Print<\/span><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .75in;\"><span style=\"color: #000000;\"><span style=\"font-size: 10.0pt;\">in the job work out order screen.\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">The Job Work\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">Out Order Printing Configuration screen appears:\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">When the\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">option Print Co-Product\/By-Product\/Scrap List is enabled while printing a job\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">work out order, the respective co-product, by-product, and scrap list is\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">printed in the invoice.<\/span><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .75in;\"><span style=\"color: #000000;\"><b><span style=\"font-size: 12.0pt;\">Viewing Order\u00a0Position<\/span><\/b><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .75in;\"><span style=\"color: #000000;\"><span style=\"font-size: 10.0pt;\">Stock Summary\u00a0report can be viewed by adding columns or\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">To view the\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">order position in stock summary,<\/span><\/span><\/p><p class=\"MsoListParagraphCxSpFirst\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l3 level1 lfo71; margin: 0in 0in .0001pt 1.25in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">1.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Go to Stock\u00a0Summary. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l3 level1 lfo71; margin: 0in 0in .0001pt 1.25in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">2.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Press Alt + F1\u00a0(For detailed view). <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l3 level1 lfo71; margin: 0in 0in .0001pt 1.25in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">3.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Press Alt + N\u00a0&gt; Select Orders &amp; Stock Details Or In the Stock Summary screen, you can\u00a0add a new column using Alt + C. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpLast\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l3 level1 lfo71; margin: 0in 0in .0001pt 1.25in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">4.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Sales Order\u00a0Reports can be accessed through Alt+F7 or Alt+C of the Stock Summary. <\/span><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .75in;\"><span style=\"color: #000000;\"><b><span style=\"font-size: 12.0pt;\">Viewing\u00a0Purchase or Sales Order Outstanding <\/span><\/b><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .75in;\"><span style=\"color: #000000;\"><span style=\"font-size: 10.0pt;\">To view\u00a0purchase or sales order outstanding,\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">Go to Stock\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">Summary &gt; Press F9 &gt; select Purchase or Sales Order.<\/span><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .75in;\"><span style=\"font-size: 10pt; color: #000000;\">Note:\u00a0Inventory Reports and Accounting Reports can also be accessed through ALL other\u00a0reports by pressing F9 or F10 (Accounting\/ Inventory Reports).<\/span><\/p><p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; text-align: center; line-height: normal; mso-outline-level: 1;\" align=\"center\"><span style=\"color: #000000;\"><b><span style=\"font-size: 24.0pt;\">Part-5 <\/span><\/b><\/span><\/p><p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; text-align: center; line-height: normal; mso-outline-level: 1;\" align=\"center\"><span style=\"color: #000000;\"><b><span style=\"font-size: 24.0pt;\">A<\/span><\/b><span style=\"font-size: 16.0pt;\">dvanced<\/span><b><span style=\"font-size: 24.0pt;\"> V<\/span><\/b><span style=\"font-size: 16.0pt;\">oucher<\/span><b><span style=\"font-size: 24.0pt;\"> E<\/span><\/b><span style=\"font-size: 16.0pt;\">ntry<\/span><b><\/b><\/span><\/p><p class=\"MsoListParagraphCxSpFirst\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l32 level1 lfo37; margin: 0in 0in .0001pt .75in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; mso-bidi-font-size: 11.0pt;\">1.\u00a0<\/span><span style=\"font-size: 10.0pt; mso-bidi-font-size: 11.0pt;\">Using\u00a0Additional Cost of Purchase<\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l32 level1 lfo37; margin: 0in 0in .0001pt .75in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; mso-bidi-font-size: 11.0pt;\">2.\u00a0<\/span><span style=\"font-size: 10.0pt; mso-bidi-font-size: 11.0pt;\">Using\u00a0Tracking Numbers<\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l32 level1 lfo37; margin: 0in 0in .0001pt .75in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; mso-bidi-font-size: 11.0pt;\">3.\u00a0<\/span><span style=\"font-size: 10.0pt; mso-bidi-font-size: 11.0pt;\">Using\u00a0Zero Valued Entries<\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l32 level1 lfo37; margin: 0in 0in .0001pt .75in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; mso-bidi-font-size: 11.0pt;\">4.\u00a0<\/span><span style=\"font-size: 10.0pt; mso-bidi-font-size: 11.0pt;\">Using\u00a0different Actual and Billed Quantities<\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l32 level1 lfo37; margin: 0in 0in .0001pt .75in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; mso-bidi-font-size: 11.0pt;\">5.\u00a0<\/span><span style=\"font-size: 10.0pt; mso-bidi-font-size: 11.0pt;\">Using\u00a0Batch wise details<\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l32 level1 lfo37; margin: 0in 0in .0001pt .75in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; mso-bidi-font-size: 11.0pt;\">6.\u00a0<\/span><span style=\"font-size: 10.0pt; mso-bidi-font-size: 11.0pt;\">Using\u00a0Mfg. and expiry dates<\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l32 level1 lfo37; margin: 0in 0in .0001pt .75in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; mso-bidi-font-size: 11.0pt;\">7.\u00a0<\/span><span style=\"font-size: 10.0pt; mso-bidi-font-size: 11.0pt;\">Using\u00a0Cost Categories and Cost Centres<\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l32 level1 lfo37; margin: 0in 0in .0001pt .75in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; mso-bidi-font-size: 11.0pt;\">8.\u00a0<\/span><span style=\"font-size: 10.0pt; mso-bidi-font-size: 11.0pt;\">Using\u00a0Cost Centre Class<\/span><\/span><\/p><p class=\"MsoListParagraphCxSpLast\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l32 level1 lfo37; margin: 0in 0in .0001pt .75in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; mso-bidi-font-size: 11.0pt;\">9.\u00a0<\/span><span style=\"font-size: 10.0pt; mso-bidi-font-size: 11.0pt;\">Using\u00a0Multi-currency<\/span><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .25in;\"><span style=\"font-size: 10pt; color: #000000;\">Advanced usage\u00a0in voucher entry involves using more features. This would mean entering of data\u00a0in various pop-up and sub-screens depending on the context and configuration\u00a0settings. <\/span><\/p><p class=\"MsoListParagraph\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l72 level1 lfo94; margin: 0in 0in .0001pt .25in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><b><span style=\"font-size: 16.0pt;\">1.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-weight: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><\/b><!--[endif]--><b><span style=\"font-size: 16.0pt;\">Using\u00a0Additional Cost of Purchase<\/span><\/b><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .25in;\"><span style=\"font-size: 10pt; color: #000000;\">In many<br \/>situations, more than one item is purchased where the expense incurred is\u00a0charged as a lump-sum amount. However, to give an effective cost including the\u00a0expense to each of the items, additional costs of purchase option is used. This\u00a0process is automated and allocation of the expense to stock item can be done on\u00a0a predefined basis. <\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .75in;\"><span style=\"color: #000000;\"><b><span style=\"font-size: 12.0pt;\">Enabling\u00a0Additional Costs of Purchase <\/span><\/b><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .75in;\"><span style=\"color: #000000;\"><span style=\"font-size: 10.0pt;\">In F11:Features (F2: Inventory Features) under Purchase Management, set Track additional\u00a0costs of purchases to Yes.\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">The additional\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">costs\/ expenses incurred can be allocated to each item based on:<\/span><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .75in;\"><span style=\"color: #000000;\"><b>Quantity or Value <\/b><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .75in;\"><span style=\"font-size: 10pt; color: #000000;\">The following\u00a0set-up activity is required to appropriate the additional costs: <\/span><\/p><p class=\"MsoListParagraphCxSpFirst\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l50 level1 lfo93; margin: 0in 0in .0001pt 1.25in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol;\">\u00b7\u00a0<\/span><span style=\"font-size: 10.0pt;\">Alter\u00a0the Parent Group of the expense ledger accounts, e.g. Indirect Expenses. (Go to\u00a0Accounting Info &gt; Groups &gt;Alter &gt; Direct Expenses). <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l50 level1 lfo93; margin: 0in 0in .0001pt 1.25in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol;\">\u00b7\u00a0<\/span><span style=\"font-size: 10.0pt;\">You\u00a0will find a new option &#8211; Method to Allocate when used in Purchase Invoice. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpLast\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l50 level1 lfo93; margin: 0in 0in .0001pt 1.25in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol;\">\u00b7\u00a0<\/span><span style=\"font-size: 10.0pt;\">If\u00a0you want to appropriate the ledger accounts under this group to stock items\u00a0either by Quantity or value, you must select the respective option. For\u00a0example, select Appropriation by Qty. <\/span><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .75in;\"><span style=\"font-size: 10pt; color: #000000;\">Creating\u00a0Purchase Entry <\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .75in;\"><span style=\"color: #000000;\"><span style=\"font-size: 10.0pt;\">Purchase entry\u00a0in As Voucher mode: The additional cost details have to be filled in after the\u00a0allocation of each purchase item.\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">While creating\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">the Purchase Voucher, once after giving the Quantity and Rate in the Inventory\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">Allocations, press Enter button on the Amount column, Additional Cost Details\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">screen will be displayed.<\/span><\/span><\/p><p class=\"MsoListParagraph\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l72 level1 lfo94; margin: 0in 0in .0001pt .25in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><b><span style=\"font-size: 16.0pt;\">2.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-weight: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><\/b><!--[endif]--><b><span style=\"font-size: 16.0pt;\">Using Tracking\u00a0Numbers<\/span><\/b><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .25in;\"><span style=\"color: #000000;\"><span style=\"font-size: 10.0pt;\">A Tracking\u00a0number is the reference to have a link between transactions. For example, if\u00a0Tracking Number is selected in the Delivery Note, this will help you to automatically\u00a0display the details of the items in the Sales Invoice.\u00a0\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">The tracking\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">number pop-up list appears after you have entered the name of the item.<\/span><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .75in;\"><span style=\"font-size: 10pt; color: #000000;\">A default list\u00a0will contain the following: <\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .75in;\"><span style=\"color: #000000;\"><b>Tracking No:<\/b> When the tracking number (01)\u00a0is given in the delivery note and when you track this from List of Tracking<\/span><br \/><span style=\"color: #000000;\">Numbers in the sales invoice; the quantity, rate and amount will be displayed\u00a0automatically.<\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .75in;\"><span style=\"color: #000000;\"><b>New number \u2013<\/b> Enter a new number, if the\u00a0tracking number is other than the default tracking number available in the List<\/span><br \/><span style=\"color: #000000;\">of Tracking Numbers.<\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .75in;\"><span style=\"font-size: 10pt; color: #000000;\">For example,\u00a0you can create a Sales bill first and then later deliver the goods. In order to\u00a0track the bills with the relevant delivery challan, a new tracking Number is\u00a0used. <\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .75in;\"><span style=\"color: #000000;\"><b>Not applicable \u2013<\/b> If you do not want a tracking\u00a0number, then select Not Applicable.<\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .75in;\"><span style=\"font-size: 10pt; color: #000000;\">This may be\u00a0used in cases where you want to update stocks immediately, when Goods are\u00a0received or delivered directly without receipt note or delivery note. <\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .75in;\"><span style=\"font-size: 10pt; color: #000000;\">For example,\u00a0when you send out samples for approval and you do not want to raise delivery\u00a0note. Likewise when you receive samples but no receipt note is raised. <\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .75in;\"><span style=\"color: #000000;\"><b><span style=\"font-size: 12.0pt;\">Trouble\u00a0Shooting Sales and Purchase Voucher <\/span><\/b><b><\/b><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .75in;\"><span style=\"font-size: 10pt; color: #000000;\">In companies\u00a0using Accounts-with-Inventory, where Tracking Numbers is NOT activated, you do\u00a0not get the voucher types Receipt Note and Delivery Note in the Sales and\u00a0Purchase Voucher sub-menus. <\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .75in;\"><span style=\"font-size: 10pt; color: #000000;\">The inventory\u00a0details that you mention in an accounting voucher (like Sales and Purchase\u00a0Voucher), affect stocks by immediately updating them, only if Tracking Numbers\u00a0is not activated in F11:(F2: Inventory Features). <\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .75in;\"><span style=\"font-size: 10pt; color: #000000;\">The option\u00a0Inventory Values are Affected should be set to Yes in Sales and Purchase ledger\u00a0accounts (Masters).\u00a0 Unless this option\u00a0is set to Yes in the Ledger creation screen, it is not possible to make a Sales\u00a0entry or a Purchase entry. <\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .75in;\"><span style=\"font-size: 10pt; color: #000000;\">The\u00a0information that you need to give in the inventory allocation sub-screen\u00a0depends upon the features enabled for the company. <\/span><\/p><p class=\"MsoListParagraph\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l72 level1 lfo94; margin: 0in 0in .0001pt .25in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><b><span style=\"font-size: 16.0pt;\">3.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-weight: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><\/b><!--[endif]--><b><span style=\"font-size: 16.0pt;\">Using Zero\u00a0Valued Entries<\/span><\/b><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .25in;\"><span style=\"font-size: 10pt; color: #000000;\">Zero-valued\u00a0entries are those entries where a voucher entry is made without any values,\u00a0that is, one of the parameters (Qty or Rate) may not have a value but needs to\u00a0updated in the records. <\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .25in;\"><span style=\"font-size: 10pt; color: #000000;\">The items\u00a0which are given as Free Samples. <\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .75in;\"><span style=\"color: #000000;\"><b><span style=\"font-size: 12.0pt;\">Enabling Zero\u00a0Value entry <\/span><\/b><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .75in;\"><span style=\"color: #000000;\"><span style=\"font-size: 10.0pt;\">To enable zero\u00a0value entries\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">Go to\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">Accounting Features &gt; F2: Inventory Features.\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">Even if the\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">values are not mentioned, the quantities of Item B will be reduced from the\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">stocks.<\/span><\/span><\/p><p class=\"MsoListParagraph\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l72 level1 lfo94; margin: 0in 0in .0001pt .25in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><b><span style=\"font-size: 16.0pt;\">4.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-weight: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><\/b><!--[endif]--><b><span style=\"font-size: 16.0pt;\">Using\u00a0different Actual and Billed Quantities<\/span><\/b><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .25in;\"><span style=\"font-size: 10pt; color: #000000;\">Sometimes, the\u00a0goods purchased or sold may have difference in the Actual and the Billed\u00a0quantities due to the following reasons: <\/span><\/p><p class=\"MsoListParagraphCxSpFirst\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l63 level1 lfo92; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol;\">\u00b7\u00a0<\/span><span style=\"font-size: 10.0pt;\">Free\u00a0scheme <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l63 level1 lfo92; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol;\">\u00b7\u00a0<\/span><span style=\"font-size: 10.0pt;\">Rejected\u00a0by the customer for defective quality <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpLast\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l63 level1 lfo92; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol;\">\u00b7\u00a0<\/span><span style=\"font-size: 10.0pt;\">Rounding\u00a0off of the billing quantity (for e.g., in Textile industries, Cloth measuring\u00a0150.50 mtrs is actually delivered but bill is made for 150 mtrs)\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">Recording of\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">Actual Quanties and the Billed Quanties are essential to get the accurate stock\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">values and sale\/purchase value i.e., the Books of Accounts should be updated\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">with the Billed quantities and Stocks has to be updated only with the Actual\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">Quantities. Program allows you to record both these in different fields i.e.,\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">Billed and Actual Quantity separately in the same invoice.<\/span><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"font-size: 10pt; color: #000000;\">Set the option\u00a0Use separate actual and billed quantity columns to Yes in F11: Features &gt;\u00a0F2: Inventory Features. <\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"font-size: 10pt; color: #000000;\">Purchase or\u00a0Sales vouchers with Actual and Billed quantity will appear. <\/span><\/p><p class=\"MsoListParagraphCxSpFirst\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l37 level1 lfo91; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol;\">\u00b7\u00a0<\/span><span style=\"font-size: 10.0pt;\">Actual<br \/><\/span><\/span><\/p><p class=\"MsoListParagraphCxSpLast\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l37 level1 lfo91; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol;\">\u00b7\u00a0<\/span><span style=\"font-size: 10.0pt;\">Billed<br \/><\/span><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"color: #000000;\"><span style=\"font-size: 10.0pt;\">Once when\u00a0quantities are entered under Actual and Billed, stocks will be reduced to the\u00a0extent of Actual quantities only.\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">For example, a\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">company gives 2 items free as a sample to the customer, when 10 items are\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">purchased. Then under Actual qty column 10 numbers will be entered and under<\/span><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"font-size: 10pt; color: #000000;\">Billed quantity 8 numbers will be entered. In the stock summary 10 numbers will\u00a0be shown under Outwards. <\/span><\/p><p class=\"MsoListParagraph\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l72 level1 lfo94; margin: 0in 0in .0001pt .25in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><b><span style=\"font-size: 16.0pt;\">5.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-weight: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><\/b><!--[endif]--><b><span style=\"font-size: 16.0pt;\">Using\u00a0Batchwise details<\/span><\/b><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .25in;\"><span style=\"color: #000000;\"><span style=\"font-size: 10.0pt;\">When you wish\u00a0to maintain batch information for Stock Items, you need to set the option\u00a0Maintain batch-wise details to Yes in F11: Features (F2: Inventory Features).\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">In the Item\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">Allocation screen, set the option Maintain in Batches to Yes.\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">When you set\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">this to Yes, you will find the Item Allocation screen.<\/span><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .75in;\"><span style=\"color: #000000;\"><b>Godown-<\/b> Select the Godown from the\u00a0List of Godowns.<\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .75in;\"><span style=\"color: #000000;\"><b>Batch \/ lot No.-<\/b> Select the Batch number from\u00a0the list of existing Batch numbers which will be displayed under List of Active\u00a0Batches else click on New Number to give the new Batch number.\u00a0<span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">Quantity, Rate\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">and Amount- Enter the quantity and rate. The Amount will be calculated\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">automatically.<\/span><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .75in;\"><span style=\"font-size: 10pt; color: #000000;\">Per-By\u00a0default, the specified Unit of measure will be displayed here. The Rate is\u00a0computed on the basis of Unit you specify here. <\/span><\/p><p class=\"MsoListParagraph\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l72 level1 lfo94; margin: 0in 0in .0001pt .25in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><b><span style=\"font-size: 16.0pt;\">6.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-weight: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><\/b><!--[endif]--><b><span style=\"font-size: 16.0pt;\">Using Mfg. and\u00a0expiry dates<\/span><\/b><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .25in;\"><span style=\"font-size: 10pt; color: #000000;\">Usually,\u00a0pharmaceutical companies, chemical industries, and so on, need to maintain\u00a0their stock items with manufacturing dates and expiry dates.\u00a0 you can maintain Batches with Mfg\u00a0(Manufacturing) and Expiry dates. <\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .75in;\"><span style=\"color: #000000;\"><b><span style=\"font-size: 12.0pt;\">Enabling Mfg.\u00a0&amp; Expiry Dates <\/span><\/b><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .75in;\"><span style=\"font-size: 10pt; color: #000000;\">To enable\u00a0manufacturing and expiry dates, <\/span><\/p><p class=\"MsoListParagraphCxSpFirst\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l58 level1 lfo90; margin: 0in 0in .0001pt 1.25in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol;\">\u00b7\u00a0<\/span><span style=\"font-size: 10.0pt;\">Set\u00a0Maintain batch-wise details and expiry dates for batches to Yes in F11:\u00a0Features &gt; F2: Inventory Features. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpLast\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l58 level1 lfo90; margin: 0in 0in .0001pt 1.25in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol;\">\u00b7\u00a0<\/span><span style=\"font-size: 10.0pt;\">In\u00a0the Item Allocation screen, set Maintain in Batches, Track Date of Mfg and Use\u00a0expiry dates to Yes. When you set this to Yes: <\/span><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .75in;\"><span style=\"color: #000000;\"><b>Godown-<\/b> Select the Godown from the\u00a0List of Godowns.<\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .75in;\"><span style=\"color: #000000;\"><b>Batch \/ lot No.-<\/b> Select the Batch number from<\/span><br \/><span style=\"color: #000000;\">the list of existing Batch numbers which will be displayed under List of Active\u00a0Batches else click on New Number to give a new Batch number.\u00a0<\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .75in;\"><span style=\"font-size: 10pt; color: #000000;\">Quantity, Rate\u00a0and Amount- Enter the quantity and rate. The Amount will be calculated\u00a0automatically. <\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .75in;\"><span style=\"font-size: 10pt; color: #000000;\">Per-By\u00a0default, the specified Unit of measure will be displayed here. The Rate is\u00a0computed on the basis of Unit you specify here. <\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .75in;\"><span style=\"font-size: 10pt; color: #000000;\"><b>Mfg. Date-\u00a0<\/b>Enter the date of manufacture (This appears only if it is activated.). The date\u00a0of manufacturing of the product needs to enter here. This enables you to set\u00a0the expiry date for the batch as a period from the date of manufacture such as\u00a0\u201cthree months from the date of manufacture\u201d.\u00a0<\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .75in;\"><span style=\"font-size: 10pt; color: #000000;\"><b>Expires on &#8211;<\/b>Give the date of expiry (It will be displayed only if it is activated). <\/span><\/p><p class=\"MsoListParagraph\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l72 level1 lfo94; margin: 0in 0in .0001pt .25in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><b><span style=\"font-size: 16.0pt;\">7.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-weight: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><\/b><!--[endif]--><b><span style=\"font-size: 16.0pt;\">Using Cost\u00a0Categories and Cost Centres<\/span><\/b><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .25in;\"><span style=\"font-size: 10pt; color: #000000;\">Cost Centres\u00a0can be allocated in the vouchers. Activate Cost Centre for the Ledger Accounts\u00a0that are used in voucher entry. <\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .25in;\"><span style=\"font-size: 10pt; color: #000000;\">Activate\u00a0Maintain cost centers and Maintain more than one payroll or cost category in\u00a0F11: Features &gt; F1: Accounting Features. <\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .75in;\"><span style=\"color: #000000;\"><b><span style=\"font-size: 12.0pt;\">Applying Cost\u00a0Centres to Ledger Accounts <\/span><\/b><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .75in;\"><span style=\"color: #000000;\"><span style=\"font-size: 10.0pt;\">To apply cost\u00a0centres to ledger accounts,\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">For example,\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">enable Cost Center for Payment ledger \u2013 conveyance account.<\/span><\/span><\/p><p class=\"MsoListParagraphCxSpFirst\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l13 level1 lfo89; margin: 0in 0in .0001pt 1.25in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol;\">\u00b7\u00a0<\/span><span style=\"font-size: 10.0pt;\">Go\u00a0to Accounts Info &gt; Ledgers &gt; Create\/Alter <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpLast\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l13 level1 lfo89; margin: 0in 0in .0001pt 1.25in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol;\">\u00b7\u00a0<\/span><span style=\"font-size: 10.0pt;\">Set\u00a0the option Cost centres are applicable to Yes. <\/span><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .75in;\"><span style=\"color: #000000;\"><b><span style=\"font-size: 12.0pt;\">Cost Centre\u00a0Allocation in Voucher Entry <\/span><\/b><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .75in;\"><span style=\"font-size: 10pt; color: #000000;\">Cost Centre\u00a0allocations have to be done in the pop-up sub-screens in the main voucher entry\u00a0screen. The sub-screen is displayed after the amount fields pertaining to the\u00a0ledger for which cost centers have been activated. <\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .75in;\"><span style=\"font-size: 10pt; color: #000000;\">The entire\u00a0objective of creating Cost Centres is to allocate expenses and revenues to Cost\u00a0Centres. <\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .75in;\"><span style=\"font-size: 10pt; color: #000000;\">After\u00a0allocating the Cost Centers, the payment voucher entry screen is displayed as\u00a0shown. <\/span><\/p><p class=\"MsoListParagraph\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l72 level1 lfo94; margin: 0in 0in .0001pt .25in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><b><span style=\"font-size: 16.0pt;\">8.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-weight: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><\/b><!--[endif]--><b><span style=\"font-size: 16.0pt;\">Using Cost\u00a0Centre Class<\/span><\/b><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .25in;\"><span style=\"font-size: 10pt; color: #000000;\">Each voucher\u00a0now contains the Cost Centre\/Classes option at its head. Select Not Applicable\u00a0in case you want to allocate manually. Select a cost centre class to\u00a0auto-allocate according to the predefined percentages set in that class. <\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .75in;\"><span style=\"font-size: 10pt; color: #000000;\">Let us examine\u00a0this with two examples, a sales entry and a payment entry. <\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .75in;\"><span style=\"font-size: 10pt; color: #000000;\">In sales, let\u00a0us select Export as the Cost Centre Class. <\/span><\/p><p class=\"MsoListParagraphCxSpFirst\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l60 level1 lfo88; margin: 0in 0in .0001pt 1.25in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol;\">\u00b7\u00a0<\/span><span style=\"font-size: 10.0pt;\">Go\u00a0to the Voucher Entry Screen. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpLast\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l60 level1 lfo88; margin: 0in 0in .0001pt 1.25in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol;\">\u00b7\u00a0<\/span><span style=\"font-size: 10.0pt;\">Select\u00a0F8: Sales. <\/span><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .75in;\"><span style=\"color: #000000;\"><b><span style=\"font-size: 12.0pt;\">Cost Centre\u00a0Class <\/span><\/b><\/span><\/p><p class=\"MsoListParagraphCxSpFirst\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l27 level1 lfo87; margin: 0in 0in .0001pt 1.25in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">1.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Select one of\u00a0the classes created earlier, in this case Export.\u00a0<\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l27 level1 lfo87; margin: 0in 0in .0001pt 1.25in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">2.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Now enter the\u00a0sales invoice. The cost centre allocation sub-screen will not be displayed but\u00a0the allocation will be done automatically. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l27 level1 lfo87; margin: 0in 0in .0001pt 1.25in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">3.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">After\u00a0accepting the entry, check the cost centre displays to verify whether the\u00a0allocation was done correctly. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l27 level1 lfo87; margin: 0in 0in .0001pt 1.25in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">4.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Similarly,\u00a0when you press F5: Payment, similar options are displayed. Select Marketing\u00a0Expenses in that case. The cost centre allocation sub-screen will not be\u00a0displayed but the allocation will be done automatically. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l27 level1 lfo87; margin: 0in 0in .0001pt 1.25in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">5.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Use PgUp to\u00a0check the entry in alteration mode. It will display the allocation in the\u00a0voucher.\u00a0<\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l27 level1 lfo87; margin: 0in 0in .0001pt 1.25in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">6.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Check the cost\u00a0centre reports for allocation. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpLast\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l72 level1 lfo94; margin: 0in 0in .0001pt .25in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><b><span style=\"font-size: 16.0pt;\">9.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-weight: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><\/b><!--[endif]--><b><span style=\"font-size: 16.0pt;\">Using\u00a0Multi-currency<\/span><\/b><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .25in;\"><span style=\"font-size: 10pt; color: #000000;\">The<br \/>multi-currency feature in Program enables you to create vouchers in multiple\u00a0currencies. Subsequently, you can also print an invoice in the multi-currency\u00a0mode. <\/span><\/p><p class=\"MsoListParagraphCxSpFirst\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l44 level1 lfo86; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">1.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">To record a\u00a0purchase voucher with multi-currency\u00a0<\/span><\/span><\/p><p class=\"MsoListParagraphCxSpFirst\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l44 level1 lfo86; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><span style=\"text-indent: -0.25in; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight ); font-size: 10pt;\">2.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><span style=\"text-indent: -0.25in; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight ); font-size: 10pt;\">Go to Gateway\u00a0<\/span><span style=\"font-size: 10pt; text-indent: -0.25in; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">of Program &gt; Accounting Vouchers \/ Inventory Vouchers &gt; F9: Purchase.<\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l44 level1 lfo86; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">3.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Select the\u00a0Party&#8217;s A\/c Name. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l44 level1 lfo86; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">4.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Select the\u00a0Name of Item. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l44 level1 lfo86; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">5.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Enter the\u00a0Quantity. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l44 level1 lfo86; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">6.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Enter the Rate\u00a0of the item in the required foreign currency. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l44 level1 lfo86; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">7.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Press Enter to\u00a0view the Forex Rate of Exchange screen, as shown below: 7. Enter the latest\u00a0Rate of Exchange. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l44 level1 lfo86; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">8.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Press Enter to\u00a0view the Accounting Voucher Creation screen. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpLast\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l44 level1 lfo86; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">9.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Press Ctrl+A\u00a0to accept. <\/span><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"font-size: 10pt; color: #000000;\">To record a\u00a0sales voucher with multi-currency <\/span><\/p><p class=\"MsoListParagraphCxSpFirst\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l78 level1 lfo85; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">1.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Go to\u00a0Accounting Vouchers \/ Inventory Vouchers &gt; F8: Sales. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l78 level1 lfo85; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">2.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Select the\u00a0Party&#8217;s A\/c Name. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l78 level1 lfo85; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">3.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Select the\u00a0Name of Item. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l78 level1 lfo85; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">4.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Enter the\u00a0Quantity. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l78 level1 lfo85; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">5.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Enter the Rate\u00a0of the item in the required foreign currency. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l78 level1 lfo85; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">6.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Press Enter to\u00a0view the Forex Rate of Exchange screen: <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l78 level1 lfo85; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">7.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Enter the\u00a0latest Rate of Exchange. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l78 level1 lfo85; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">8.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Press Enter to\u00a0view the Accounting Voucher Creation screen: <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpLast\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l78 level1 lfo85; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">9.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Press Ctrl+A\u00a0to accept. <\/span><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"font-size: 10pt; color: #000000;\">To print the\u00a0invoice with multi-currency <\/span><\/p><p class=\"MsoListParagraphCxSpFirst\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l45 level1 lfo84; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">1.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Go to\u00a0Accounting Vouchers \/ Inventory Vouchers &gt; F8: Sales. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l45 level1 lfo84; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">2.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Press Alt+P to\u00a0view the Voucher Printing screen. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l45 level1 lfo84; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt;\">3.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 10.0pt;\">Click F12:\u00a0Configure to view the Invoice Print Configuration screen. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpLast\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l86 level1 lfo83; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol;\">\u00b7\u00a0<\/span><span style=\"font-size: 10.0pt;\">Set\u00a0Print Base &amp; Foreign Currency for Total? to Yes.<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">The Invoice\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">Print Configuration screen appears:<\/span><\/span><\/p><p class=\"MsoListParagraphCxSpFirst\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l79 level1 lfo82; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol;\">\u00b7\u00a0<\/span><span style=\"font-size: 10.0pt;\">Press\u00a0Ctrl+A to accept to view the Voucher Printing screen. <\/span><\/span><\/p><p class=\"MsoListParagraphCxSpLast\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l79 level1 lfo82; margin: 0in 0in .0001pt 1.0in;\"><span style=\"color: #000000;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol;\">\u00b7\u00a0<\/span><span style=\"font-size: 10.0pt;\">Press\u00a0Enter to print the invoice with multi-currency. <\/span><\/span><\/p><p class=\"MsoNormal\" style=\"line-height: normal; margin: 0in 0in .0001pt .5in;\"><span style=\"color: #000000;\"><span style=\"font-size: 10.0pt;\">The print\u00a0preview of the Sales Invoice appears:\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">The Total\u00a0<\/span><span style=\"font-size: 10pt; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">Invoice Amount appears in both the base currency and the foreign currency.<\/span><\/span><\/p><\/blockquote><\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-tab-title elementor-tab-mobile-title\" aria-selected=\"false\" data-tab=\"5\" role=\"tab\" tabindex=\"-1\" aria-controls=\"elementor-tab-content-2125\" aria-expanded=\"false\">Company Management<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-2125\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"tabpanel\" aria-labelledby=\"elementor-tab-title-2125\" tabindex=\"0\" hidden=\"hidden\"><p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; text-align: center; line-height: normal; mso-outline-level: 1;\" align=\"center\"><b><span style=\"font-size: 24.0pt;\">Company Management<\/span><\/b><\/p><p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; text-align: center; line-height: normal; mso-outline-level: 1;\" align=\"center\"><b><span style=\"font-size: 24.0pt;\">Company Feature<\/span><\/b><\/p><p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"><span style=\"font-size: 10.0pt;\">In Accounting Program, you can enable and use the\u00a0available features as required for your company.<\/span><\/p><p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"><span style=\"font-size: 10.0pt;\">To enable company features <\/span><\/p><p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"><span style=\"font-size: 10.0pt;\">1. Go to <\/span><b><span style=\"font-size: 12.0pt;\">F11: Features.<\/span><\/b><\/p><p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"><span style=\"font-size: 10.0pt;\">2. Select the required features in the <\/span><b><span style=\"font-size: 12.0pt;\">Company\u00a0Features <\/span><\/b><span style=\"font-size: 10.0pt;\">menu. <\/span><\/p><p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"><span style=\"font-size: 10.0pt;\">3. Enable the required features. <\/span><\/p><p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"><span style=\"font-size: 10.0pt;\">4. Press <\/span><b><span style=\"font-size: 12.0pt;\">Ctrl+A <\/span><\/b><span style=\"font-size: 10.0pt;\">to\u00a0accept. <\/span><\/p><p class=\"blurb\" style=\"margin: 0in; margin-bottom: .0001pt; text-align: center; mso-outline-level: 1;\" align=\"center\"><b><span style=\"font-size: 20.0pt;\">Part-1<\/span><\/b><\/p><p class=\"blurb\" style=\"margin: 0in; margin-bottom: .0001pt; text-align: center; mso-outline-level: 1;\" align=\"center\"><b><span style=\"font-size: 20.0pt;\">A<\/span><\/b><span style=\"font-size: 14.0pt;\">ccounting<\/span><b><span style=\"font-size: 20.0pt;\"> M<\/span><\/b><span style=\"font-size: 14.0pt;\">anagement<\/span><b><\/b><\/p><p class=\"blurb\" style=\"margin: 0in; margin-bottom: .0001pt;\"><span style=\"font-size: 10.0pt;\">Using\u00a0the <\/span><b>Accounting Features,<\/b><span style=\"font-size: 10.0pt;\"> you can enable various\u00a0options required for making transactions in your business. <\/span><\/p><p class=\"taskhead\" style=\"margin: 0in; margin-bottom: .0001pt;\"><span style=\"font-size: 10.0pt;\">To enable the accounting features <\/span><\/p><p class=\"numberbullet\" style=\"text-indent: -.25in; mso-list: l0 level1 lfo1; margin: 0in 0in .0001pt .5in;\"><!-- [if !supportLists]-->1.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0 <\/span><!--[endif]-->Go\u00a0to <span class=\"hcp2\">F11: Features &gt; F1: Accounts. The Company Operations\u00a0Alteration screen appears as shown below: <\/span><\/p><p class=\"numberbullet\" style=\"text-indent: -.25in; mso-list: l0 level1 lfo1; margin: 0in 0in .0001pt .5in;\"><!-- [if !supportLists]-->2.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0 <\/span><!--[endif]-->Enable\u00a0the required options.<\/p><p class=\"numberbullet\" style=\"text-indent: -.25in; mso-list: l0 level1 lfo1; margin: 0in 0in .0001pt .5in;\"><!-- [if !supportLists]-->3.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0\u00a0\u00a0 <\/span><!--[endif]-->Press\u00a0<b>Ctrl+A <\/b>to accept.<\/p><p class=\"body-text\" style=\"margin: 0in; margin-bottom: .0001pt;\">If\u00a0inventory vouchers and features are not appearing for your company, set the\u00a0option <b>Maintain accounts only <\/b>to <b>No,<\/b> to use the <b>Inventory <\/b>features.<\/p><p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"><b><span style=\"font-size: 16.0pt; mso-bidi-font-size: 14.0pt; color: #002060;\">General\u00a0Accounting Features<\/span><\/b><\/p><p class=\"MsoListParagraphCxSpFirst\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l1 level1 lfo2; margin: 0in 0in .0001pt 1.0in;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00fc<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><!--[endif]--><b><span style=\"font-size: 12.0pt; mso-bidi-font-size: 11.0pt;\">Maintain accounts only- <\/span><\/b><span style=\"font-size: 10.0pt;\">Enable this option if you do not have\u00a0any inventory transactions. \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l1 level1 lfo2; margin: 0in 0in .0001pt 1.0in;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00fc<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><!--[endif]--><b><span style=\"font-size: 12.0pt;\">Integrate\u00a0accounts and inventory- <\/span><\/b><span style=\"font-size: 10.0pt;\">Enable this option to include the stock or\u00a0inventory balance from the inventory records. Provides a drill down to the\u00a0stock registers from balance sheet. Disable this option to maintain accounts\u00a0and inventory separately. Stock records often contain compensating errors\u00a0caused by wrong allocation to items. This feature enables finalization of<br \/>financial books without waiting for the reconciliation of stocks. <\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l1 level1 lfo2; margin: 0in 0in .0001pt 1.0in;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00fc<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><!--[endif]--><b><span style=\"font-size: 12.0pt;\">Use\u00a0Income and Expenses A\/c instead of Profit and Loss A\/c- <\/span><\/b><span style=\"font-size: 10.0pt;\">Enable this\u00a0option to display income and expenses a\/c as the menu item instead of profit\u00a0\u00a0and loss a\/c in the Gateway of Tally menu. Income and expenses statements are<br \/>generally used for non-trading accounts and profit and loss a\/c are used for\u00a0trading accounts. <\/span><\/p><p class=\"MsoListParagraphCxSpLast\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l1 level1 lfo2; margin: 0in 0in .0001pt 1.0in;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00fc<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><!--[endif]--><b><span style=\"font-size: 12.0pt;\">Enable\u00a0multi-currency<\/span><\/b><span style=\"font-size: 10.0pt;\">&#8211;\u00a0Enable this option to enable working with multiple currencies. \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/span><\/p><p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"><b><span style=\"font-size: 16.0pt; mso-bidi-font-size: 14.0pt; color: #002060;\">Outstanding\u00a0Management<\/span><\/b><\/p><p class=\"MsoListParagraphCxSpFirst\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l1 level1 lfo2; margin: 0in 0in .0001pt 1.0in;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00fc<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><!--[endif]--><b><span style=\"font-size: 12.0pt;\">Maintain\u00a0bill-wise details- <\/span><\/b><span style=\"font-size: 10.0pt;\">Enable\u00a0this option to display the option Maintain balances bill by bill in all ledgers<br \/>created under sundry debtors and creditors. \u00a0When you enter details of sales and purchases\u00a0with the bill wise option activated, Accounting Program prompts you to identify\u00a0the invoice with an appropriate reference number.<\/span><\/p><p class=\"MsoListParagraphCxSpFirst\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l1 level1 lfo2; margin: 0in 0in .0001pt 1.0in;\"><span style=\"font-size: 10.0pt;\">\u00a0 \u00a0 \u00a0 \u00a0The reference number can then be used to allocate\u00a0payments to the correct invoice to maintain an accurate account of outstanding.<br \/>Bill wise details for non-trading accounts is useful when one needs to track\u00a0either an instalment to be paid or a loan amount to be received over a certain\u00a0period of time. <\/span><\/p><p class=\"MsoListParagraphCxSpLast\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l1 level1 lfo2; margin: 0in 0in .0001pt 1.0in;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00fc<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><!--[endif]--><b><span style=\"font-size: 12.0pt;\">Activate\u00a0interest calculation- <\/span><\/b><span style=\"font-size: 10.0pt;\">Enable this option to calculate interest\u00a0automatically based on the interest rate and style of calculation specified.\u00a0<\/span><span style=\"text-indent: -0.25in; font-size: 10pt;\">he advanced parameters are useful\u00a0<\/span><span style=\"text-indent: -0.25in; font-size: 10pt;\">when interest rates change from time to time. Set this option to Yes to enable\u00a0<\/span><span style=\"font-size: 10pt; text-indent: -0.25in;\">this function.<\/span><\/p><p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"><b><span style=\"font-size: 16.0pt; mso-bidi-font-size: 14.0pt; color: #002060;\">Cost\/Profit\u00a0Centres Management<\/span><\/b><\/p><p class=\"MsoListParagraphCxSpFirst\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l1 level1 lfo2; margin: 0in 0in .0001pt 1.0in;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00fc<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><!--[endif]--><b><span style=\"font-size: 12.0pt;\">Maintain\u00a0payroll- <\/span><\/b><span style=\"font-size: 10.0pt;\">Enable\u00a0this option to maintain payroll information in Accounting Program for the<br \/>selected company. <\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l1 level1 lfo2; margin: 0in 0in .0001pt 1.0in;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00fc<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><!--[endif]--><b><span style=\"font-size: 12.0pt;\">Maintain\u00a0cost centres- <\/span><\/b><span style=\"font-size: 10.0pt;\">Enable\u00a0this option to maintain and allocate expenses to cost centres. <\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l1 level1 lfo2; margin: 0in 0in .0001pt 1.0in;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00fc<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><!--[endif]--><b><span style=\"font-size: 12.0pt;\">Use\u00a0cost center for job costing- <\/span><\/b><span style=\"font-size: 10.0pt;\">Enable this option to track all income\u00a0and expenses. <\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l1 level1 lfo2; margin: 0in 0in .0001pt 1.0in;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00fc<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><!--[endif]--><b><span style=\"font-size: 12.0pt;\">Maintain\u00a0more than one payroll or cost category- <\/span><\/b><span style=\"font-size: 10.0pt;\">Enable this option to create more than\u00a0one Payroll or Cost Category. <\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l1 level1 lfo2; margin: 0in 0in .0001pt 1.0in;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00fc<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><!--[endif]--><b><span style=\"font-size: 12.0pt;\">Use\u00a0pre-defined cost centre allocations in transactions-<\/span><\/b><span style=\"font-size: 10.0pt;\">Enable this\u00a0option to define Cost Centre Allocations. <\/span><\/p><p class=\"MsoListParagraphCxSpLast\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l1 level1 lfo2; margin: 0in 0in .0001pt 1.0in;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00fc<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><!--[endif]--><b><span style=\"font-size: 12.0pt;\">Show\u00a0opening balance for revenue items in reports- <\/span><\/b><span style=\"font-size: 10.0pt;\">Enable this\u00a0option to display the opening balance in Cost Centre report for the cost\u00a0centres which are allocated to the ledgers, grouped under Income and Expenses\u00a0Group.<\/span><\/p><p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"><b><span style=\"font-size: 16.0pt; mso-bidi-font-size: 14.0pt; color: #002060;\">Invoicing\u00a0Features<\/span><\/b><\/p><p class=\"MsoListParagraphCxSpFirst\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l1 level1 lfo2; margin: 0in 0in .0001pt 1.0in;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00fc<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><!--[endif]--><b><span style=\"font-size: 12.0pt;\">Enable\u00a0invoicing- <\/span><\/b><span style=\"font-size: 10.0pt;\">Enable\u00a0this option to create Sales and Purchase vouchers in the invoice format. <\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l1 level1 lfo2; margin: 0in 0in .0001pt 1.0in;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00fc<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><!--[endif]--><b><span style=\"font-size: 12.0pt;\">Record\u00a0purchases in invoice mode- <\/span><\/b><span style=\"font-size: 10.0pt;\">Enable this option to enable voucher class option\u00a0in purchase voucher type. <\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l1 level1 lfo2; margin: 0in 0in .0001pt 1.0in;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00fc<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><!--[endif]--><b><span style=\"font-size: 12.0pt;\">Use\u00a0debit and credit notes- <\/span><\/b><span style=\"font-size: 10.0pt;\">Enable this option to use the debit note and\u00a0credit note voucher types. <\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l1 level1 lfo2; margin: 0in 0in .0001pt 1.0in;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00fc<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><!--[endif]--><b><span style=\"font-size: 12.0pt;\">Record\u00a0credit notes in invoice mode- <\/span><\/b><span style=\"font-size: 10.0pt;\">Enable this option to create credit\u00a0notes in invoice mode. <\/span><\/p><p class=\"MsoListParagraphCxSpLast\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l1 level1 lfo2; margin: 0in 0in .0001pt 1.0in;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00fc<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><!--[endif]--><b><span style=\"font-size: 12.0pt;\">Record\u00a0debit notes in invoice mode- <\/span><\/b><span style=\"font-size: 10.0pt;\">Enable this option to create debit\u00a0notes in invoice mode.<\/span><\/p><p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"><b><span style=\"font-size: 16.0pt; mso-bidi-font-size: 14.0pt; color: #002060;\">Budgets\u00a0&amp; Scenario Management<\/span><\/b><\/p><p class=\"MsoListParagraphCxSpFirst\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l1 level1 lfo2; margin: 0in 0in .0001pt 1.0in;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00fc<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><!--[endif]--><b><span style=\"font-size: 12.0pt;\">Maintain\u00a0budgets and controls- <\/span><\/b><span style=\"font-size: 10.0pt;\">Enable this option to create multiple budgets. The\u00a0Budgets menu option is displayed in Masters Info. &gt; Accounts Info. menu. <\/span><\/p><p class=\"MsoListParagraphCxSpLast\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l1 level1 lfo2; margin: 0in 0in .0001pt 1.0in;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00fc<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><!--[endif]--><b><span style=\"font-size: 12.0pt;\">Use\u00a0reversing journals and optional vouchers- <\/span><\/b><span style=\"font-size: 10.0pt;\">Enable this option to display\u00a0the Scenario option in Accounts Info menu. You can create and alter scenarios.\u00a0You can record Reversing Journal and make it Optional for the entries to not<br \/>affect the books.<\/span><\/p><p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"><b><span style=\"font-size: 16.0pt; mso-bidi-font-size: 14.0pt; color: #002060;\">Banking\u00a0Management<\/span><\/b><\/p><p class=\"MsoListParagraphCxSpFirst\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l1 level1 lfo2; margin: 0in 0in .0001pt 1.0in;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00fc<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><!--[endif]--><b><span style=\"font-size: 12.0pt;\">Enable\u00a0cheque printing- <\/span><\/b><span style=\"font-size: 10.0pt;\">Enable\u00a0this option to use cheque printing. <\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l1 level1 lfo2; margin: 0in 0in .0001pt 1.0in;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00fc<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><!--[endif]--><b><span style=\"font-size: 12.0pt;\">Edit\u00a0banking features- <\/span><\/b><span style=\"font-size: 10.0pt;\">Enable\u00a0this option to alter banking features. <\/span><\/p><p class=\"MsoListParagraphCxSpLast\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l1 level1 lfo2; margin: 0in 0in .0001pt 1.0in;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00fc<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><!--[endif]--><b><span style=\"font-size: 12.0pt;\">Set\/alter\u00a0post-dated transaction features- <\/span><\/b><span style=\"font-size: 10.0pt;\">Enable this option to record\u00a0post-dated transactions and view related reports.<\/span><\/p><p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"><b><span style=\"font-size: 16.0pt; mso-bidi-font-size: 14.0pt; color: #002060;\">Other\u00a0Management<\/span><\/b><\/p><p class=\"MsoListParagraphCxSpFirst\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l1 level1 lfo2; margin: 0in 0in .0001pt 1.0in;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00fc<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><!--[endif]--><b><span style=\"font-size: 12.0pt;\">Enable\u00a0zero-valued transactions- <\/span><\/b><span style=\"font-size: 10.0pt;\">Enable this option to allow zero valued\u00a0transactions in vouchers. <\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l1 level1 lfo2; margin: 0in 0in .0001pt 1.0in;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00fc<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><!--[endif]--><b><span style=\"font-size: 12.0pt;\">Maintain\u00a0multiple mailing details for company and ledgers- <\/span><\/b><span style=\"font-size: 10.0pt;\">Enable this\u00a0option to maintain multiple mailing details for your company and ledgers. <\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l1 level1 lfo2; margin: 0in 0in .0001pt 1.0in;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00fc<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><!--[endif]--><b><span style=\"font-size: 12.0pt;\">Set\/alter\u00a0company mailing details- <\/span><\/b><span style=\"font-size: 10.0pt;\">Enable this option to create or alter Address\u00a0Types. <\/span><\/p><p class=\"MsoListParagraphCxSpLast\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l1 level1 lfo2; margin: 0in 0in .0001pt 1.0in;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00fc<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><!--[endif]--><b><span style=\"font-size: 12.0pt;\">Enable\u00a0company log- <\/span><\/b><span style=\"font-size: 10.0pt;\">Enable\u00a0this option to print the company logo on the selected vouchers, reports, and<br \/>invoices.<\/span><\/p><p class=\"blurb\" style=\"margin: 0in; margin-bottom: .0001pt; text-align: center; mso-outline-level: 1;\" align=\"center\"><b><span style=\"font-size: 20.0pt;\">Part-2<\/span><\/b><\/p><p class=\"blurb\" style=\"margin: 0in; margin-bottom: .0001pt; text-align: center; mso-outline-level: 1;\" align=\"center\"><b><span style=\"font-size: 20.0pt;\">I<\/span><\/b><span style=\"font-size: 14.0pt;\">nventory<\/span><b><span style=\"font-size: 20.0pt;\"> M<\/span><\/b><span style=\"font-size: 14.0pt;\">anagement<\/span><b><\/b><\/p><p class=\"blurb\" style=\"margin: 0in; margin-bottom: .0001pt;\"><span style=\"font-size: 10.0pt;\">Using\u00a0the <\/span><b>Inventory Features,<\/b><span style=\"font-size: 10.0pt;\"> you can enable various\u00a0options required for making transactions in your business. <\/span><\/p><p class=\"taskhead\" style=\"margin: 0in; margin-bottom: .0001pt;\"><span style=\"font-size: 10.0pt;\">To enable the inventory features <\/span><\/p><p class=\"numberbullet\" style=\"margin: 0in; margin-bottom: .0001pt;\">1.\u00a0Go to <span class=\"hcp2\"><b>F11: Features <\/b>&gt; <b>F1: Inventory.<\/b><\/span><\/p><p class=\"numberbullet\" style=\"margin: 0in; margin-bottom: .0001pt;\">2.\u00a0Enable the required options.<\/p><p class=\"numberbullet\" style=\"margin: 0in; margin-bottom: .0001pt;\">3.\u00a0Press <b>Ctrl+A <\/b>to accept.<\/p><p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"><b><span style=\"font-size: 16.0pt; mso-bidi-font-size: 14.0pt; color: #002060;\">General<\/span><\/b><\/p><p class=\"MsoListParagraphCxSpFirst\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l1 level1 lfo2; margin: 0in 0in .0001pt 1.0in;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00fc<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><!--[endif]--><b><span style=\"font-size: 12.0pt;\">Integrate\u00a0accounts and inventory- <\/span><\/b><span style=\"font-size: 10.0pt;\">Enable this option to include the stock or\u00a0inventory balance from the inventory records. \u00a0Provides a drill down to the stock registers\u00a0from balance sheet. Disable this option to maintain accounts and inventory<br \/>separately. Stock records often contain compensating errors caused by wrong\u00a0allocation to items. This feature enables finalization of financial books\u00a0without waiting for the reconciliation of stocks. <\/span><\/p><p class=\"MsoListParagraphCxSpLast\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l1 level1 lfo2; margin: 0in 0in .0001pt 1.0in;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00fc<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><!--[endif]--><b><span style=\"font-size: 12.0pt;\">Enable\u00a0zero-valued transactions+ <\/span><\/b><span style=\"font-size: 10.0pt;\">Enable this option to allow zero-valued\u00a0transactions in Inventory vouchers. \u00a0\u00a0\u00a0 <\/span><\/p><p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"><b><span style=\"font-size: 16.0pt; mso-bidi-font-size: 14.0pt; color: #002060;\">Storage\u00a0and Classification<\/span><\/b><\/p><p class=\"MsoListParagraphCxSpFirst\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l1 level1 lfo2; margin: 0in 0in .0001pt 1.0in;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00fc<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><!--[endif]--><b><span style=\"font-size: 12.0pt;\">Maintain\u00a0multiple Godowns \/ Excise Units- <\/span><\/b><span style=\"font-size: 10.0pt;\">Enable this option if you have more\u00a0than one stock storage locations or godowns, and you want to track stock\u00a0movement across these Locations. <\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l1 level1 lfo2; margin: 0in 0in .0001pt 1.0in;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00fc<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><!--[endif]--><b><span style=\"font-size: 12.0pt;\">Maintain\u00a0stock categories- <\/span><\/b><span style=\"font-size: 10.0pt;\">Enable\u00a0this option to create and maintain stock categories <\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l1 level1 lfo2; margin: 0in 0in .0001pt 1.0in;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00fc<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><!--[endif]--><b><span style=\"font-size: 12.0pt;\">Maintain\u00a0batch-wise details- <\/span><\/b><span style=\"font-size: 10.0pt;\">Enable\u00a0this option to maintain batch information pertaining to Stock Items. A new<br \/>field Maintain in Batches is displayed in the Stock Item Creation screen. <\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l1 level1 lfo2; margin: 0in 0in .0001pt 1.0in;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00fc<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><!--[endif]--><b><span style=\"font-size: 12.0pt;\">Set\u00a0expiry dates for batches- <\/span><\/b><span style=\"font-size: 10.0pt;\">Enable this option to set expiry dates for the\u00a0batches. This displays an additional field Use Expiry Dates in the Stock Item\u00a0Creation screen. <\/span><\/p><p class=\"MsoListParagraphCxSpLast\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l1 level1 lfo2; margin: 0in 0in .0001pt 1.0in;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00fc<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><!--[endif]--><b><span style=\"font-size: 12.0pt;\">Use\u00a0separate actual and billed quantity columns- <\/span><\/b><span style=\"font-size: 10.0pt;\">Enable this option to specify\u00a0quantities, that are different from those delivered\/ received, when invoicing.<\/span><\/p><p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"><b><span style=\"font-size: 16.0pt; mso-bidi-font-size: 14.0pt; color: #002060;\">Order\u00a0Processing<\/span><\/b><\/p><p class=\"MsoListParagraphCxSpFirst\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l1 level1 lfo2; margin: 0in 0in .0001pt 1.0in;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00fc<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><!--[endif]--><b><span style=\"font-size: 12.0pt;\">Enable\u00a0purchase order processing- <\/span><\/b><span style=\"font-size: 10.0pt;\">Enable this option to create purchase orders. This\u00a0feature can also be used for pre-closure of purchase order. <\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l1 level1 lfo2; margin: 0in 0in .0001pt 1.0in;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00fc<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><!--[endif]--><b><span style=\"font-size: 12.0pt;\">Enable\u00a0sales order processing- <\/span><\/b><span style=\"font-size: 10.0pt;\">Enable this option to create sales orders. <\/span><\/p><p class=\"MsoListParagraphCxSpLast\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l1 level1 lfo2; margin: 0in 0in .0001pt 1.0in;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00fc<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><!--[endif]--><b><span style=\"font-size: 12.0pt;\">Enable\u00a0job order processing- <\/span><\/b><span style=\"font-size: 10.0pt;\">Enable this option to create job work out or in\u00a0orders.<\/span><\/p><p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"><b><span style=\"font-size: 16.0pt; mso-bidi-font-size: 14.0pt; color: #002060;\">Invoicing<\/span><\/b><\/p><p class=\"MsoListParagraphCxSpFirst\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l1 level1 lfo2; margin: 0in 0in .0001pt 1.0in;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00fc<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><!--[endif]--><b><span style=\"font-size: 12.0pt;\">Enable\u00a0invoicing- <\/span><\/b><span style=\"font-size: 10.0pt;\">Enable\u00a0this option to create Sales and Purchase vouchers in the invoice format. <\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l1 level1 lfo2; margin: 0in 0in .0001pt 1.0in;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00fc<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><!--[endif]--><b><span style=\"font-size: 12.0pt;\">Record\u00a0purchases in invoice mode- <\/span><\/b><span style=\"font-size: 10.0pt;\">Enable this option to enable voucher class option\u00a0in purchase voucher type. <\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l1 level1 lfo2; margin: 0in 0in .0001pt 1.0in;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00fc<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><!--[endif]--><b><span style=\"font-size: 12.0pt;\">Use\u00a0debit and credit notes- <\/span><\/b><span style=\"font-size: 10.0pt;\">Enable this option to use the debit note and\u00a0credit note voucher types. <\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l1 level1 lfo2; margin: 0in 0in .0001pt 1.0in;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00fc<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><!--[endif]--><b><span style=\"font-size: 12.0pt;\">Record\u00a0credit notes in invoice mode- <\/span><\/b><span style=\"font-size: 10.0pt;\">Enable this option to create credit\u00a0notes in invoice mode. <\/span><\/p><p class=\"MsoListParagraphCxSpLast\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l1 level1 lfo2; margin: 0in 0in .0001pt 1.0in;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00fc<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><!--[endif]--><b><span style=\"font-size: 12.0pt;\">Record\u00a0debit notes in invoice mode- <\/span><\/b><span style=\"font-size: 10.0pt;\">Enable this option to create debit\u00a0notes in invoice mode.<\/span><\/p><p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"><b><span style=\"font-size: 16.0pt; mso-bidi-font-size: 14.0pt; color: #002060;\">Purchase\u00a0Management<\/span><\/b><\/p><p class=\"MsoListParagraph\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l1 level1 lfo2; margin: 0in 0in .0001pt 1.0in;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00fc<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><!--[endif]--><b><span style=\"font-size: 12.0pt;\">Track\u00a0additional costs of purchase- <\/span><\/b><span style=\"font-size: 10.0pt;\">Enable this option to obtain a\u00a0break-up of purchase costs, without the need to separately debit ledger\u00a0accounts for expenses.<\/span><\/p><p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"><b><span style=\"font-size: 16.0pt; mso-bidi-font-size: 14.0pt; color: #002060;\">Sales\u00a0Management<\/span><\/b><\/p><p class=\"MsoListParagraph\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l1 level1 lfo2; margin: 0in 0in .0001pt 1.0in;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00fc<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><!--[endif]--><b><span style=\"font-size: 12.0pt;\">Use\u00a0multiple price levels- <\/span><\/b><span style=\"font-size: 10.0pt;\">Enable this option to create multiple price\u00a0levels.<\/span><\/p><p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"><b><span style=\"font-size: 16.0pt; mso-bidi-font-size: 14.0pt; color: #002060;\">Other\u00a0Features<\/span><\/b><\/p><p class=\"MsoListParagraphCxSpFirst\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l1 level1 lfo2; margin: 0in 0in .0001pt 1.0in;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00fc<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><!--[endif]--><b><span style=\"font-size: 12.0pt;\">Use\u00a0tracking numbers (enables delivery and receipt notes)- <\/span><\/b><span style=\"font-size: 10.0pt;\">Enable this\u00a0option to use tracking numbers to maintain the relation between delivery notes\u00a0and invoices. This is available for both purchases and sales. <\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l1 level1 lfo2; margin: 0in 0in .0001pt 1.0in;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00fc<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><!--[endif]--><b><span style=\"font-size: 12.0pt;\">Use\u00a0rejection inward and outward notes- <\/span><\/b><span style=\"font-size: 10.0pt;\">Enable this option to record rejection\u00a0of goods separately and not through a common debit note or credit note. <\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l1 level1 lfo2; margin: 0in 0in .0001pt 1.0in;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00fc<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><!--[endif]--><b><span style=\"font-size: 12.0pt;\">Use\u00a0material in and out vouchers- <\/span><\/b><span style=\"font-size: 10.0pt;\">Enable this option to record transfer\u00a0of item quantity towards the party and transfer material from one Godown\u00a0(Location) to the other. <\/span><\/p><p class=\"MsoListParagraphCxSpLast\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l1 level1 lfo2; margin: 0in 0in .0001pt 1.0in;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00fc<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><!--[endif]--><b><span style=\"font-size: 12.0pt;\">Use\u00a0cost tracking for stock item- <\/span><\/b><span style=\"font-size: 10.0pt;\">Enable this option to analyse the cost\u00a0involved for an item.<\/span><\/p><p class=\"MsoListParagraphCxSpLast\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l1 level1 lfo2; margin: 0in 0in .0001pt 1.0in;\"><span style=\"font-size: 10.0pt;\">\u00a0<\/span><\/p><p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; text-align: center; line-height: normal; mso-outline-level: 1;\" align=\"center\"><b><span style=\"font-size: 20.0pt;\">Part-3<\/span><\/b><\/p><p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; text-align: center; line-height: normal; mso-outline-level: 1;\" align=\"center\"><b><span style=\"font-size: 20.0pt;\">S<\/span><\/b><span style=\"font-size: 14.0pt;\">tatutory<\/span><b><span style=\"font-size: 20.0pt;\"> A<\/span><\/b><span style=\"font-size: 14.0pt;\">nd<\/span><b><span style=\"font-size: 20.0pt;\"> T<\/span><\/b><span style=\"font-size: 14.0pt;\">axation<\/span><b><span style=\"font-size: 20.0pt;\"> M<\/span><\/b><span style=\"font-size: 14.0pt;\">anagement<\/span><b><\/b><\/p><p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"><span style=\"font-size: 10.0pt;\">Accounting Program supports the various taxes\u00a0applicable in India. You can maintain accurate books of accounts and generate<br \/>error-free returns by detecting the missing information in the transactions, if\u00a0any, and correct them before filing returns. <\/span><\/p><p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"><span style=\"font-size: 10.0pt;\">You can use statutory and taxation features in\u00a0Accounting Program by enabling the required options in the <\/span><b><span style=\"font-size: 12.0pt;\">Company<br \/>Operations Alteration <\/span><\/b><span style=\"font-size: 10.0pt;\">screen. <\/span><\/p><p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"><span style=\"font-size: 10.0pt;\">To enable statutory and taxation features <\/span><\/p><p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; text-align: center; line-height: normal; mso-outline-level: 1;\" align=\"center\"><b><span style=\"font-size: 20.0pt;\">Part-4<\/span><\/b><\/p><p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; text-align: center; line-height: normal; mso-outline-level: 1;\" align=\"center\"><b><span style=\"font-size: 20.0pt;\">A<\/span><\/b><span style=\"font-size: 14.0pt;\">udit<\/span><b><span style=\"font-size: 20.0pt;\"> M<\/span><\/b><span style=\"font-size: 14.0pt;\">anagement<\/span><b><\/b><\/p><p class=\"blurb\" style=\"margin: 0in; margin-bottom: .0001pt;\"><span style=\"font-size: 10.0pt;\">Enable\u00a0this option to use auditing features. The option <\/span><b>F5:<br \/>Audit Features <\/b><span style=\"font-size: 10.0pt;\">is available only in the Accounting Program Auditor\u00a0Edition.\u00a0<\/span><span style=\"font-size: 10pt;\">To enable audit features<\/span><\/p><p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"><span style=\"font-size: 10.0pt;\">\u00a0<\/span><\/p><p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; text-align: center; line-height: normal;\" align=\"center\"><b><span style=\"font-size: 24.0pt; mso-bidi-font-size: 22.0pt;\">Company <\/span><\/b><b><span style=\"font-size: 24.0pt; mso-bidi-font-size: 22.0pt;\">Configuration<\/span><\/b><b><\/b><\/p><p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"><span style=\"font-size: 10.0pt;\">Configurations are application centric\u00a0configurations that are present across all screens of Accounting Program. These<br \/>configurations can be changed and managed any number of times to suit changing\u00a0needs.<\/span><\/p><p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"><span style=\"font-size: 10.0pt;\">Configuration options, affect all the companies\u00a0maintained in the same Accounting Program directory and setting the<br \/>configuration for one company will affect the configuration of other companies\u00a0in that particular data directory. <\/span><\/p><p class=\"blurb\" style=\"margin: 0in; margin-bottom: .0001pt; text-align: center; mso-outline-level: 1;\" align=\"center\"><b><span style=\"font-size: 20.0pt;\">Part-1<\/span><\/b><\/p><p class=\"blurb\" style=\"margin: 0in; margin-bottom: .0001pt; text-align: center; mso-outline-level: 1;\" align=\"center\"><b><span style=\"font-size: 20.0pt;\">V<\/span><\/b><span style=\"font-size: 14.0pt;\">oucher<\/span><b><span style=\"font-size: 20.0pt;\"> E<\/span><\/b><span style=\"font-size: 14.0pt;\">ntry<\/span><b><span style=\"font-size: 20.0pt;\"> C<\/span><\/b><span style=\"font-size: 14.0pt;\">onfiguration<\/span><b><\/b><\/p><p class=\"blurb\" style=\"margin: 0in; margin-bottom: .0001pt;\"><span style=\"font-size: 10.0pt;\">You can customise the voucher\u00a0entries in Accounting Program, both the accounting and inventory vouchers, by\u00a0enabling required options in the <\/span><b>Voucher<br \/>Configuration<\/b><span style=\"font-size: 10.0pt;\">.<br \/><\/span><\/p><p class=\"numberbullet\" style=\"margin: 0in; margin-bottom: .0001pt;\"><span style=\"font-size: 10.0pt;\">1. Go to <span class=\"hcp3\">Configure <\/span>&gt; <span class=\"hcp3\">Voucher Entry. The Voucher\u00a0Configuration screen appears: <\/span><\/span><\/p><p class=\"numberbullet\" style=\"margin: 0in; margin-bottom: .0001pt;\"><span style=\"font-size: 10.0pt;\">2. Enable the\u00a0required options. <\/span><\/p><p class=\"numberbullet\" style=\"margin: 0in; margin-bottom: .0001pt;\"><span style=\"font-size: 10.0pt;\">3. Press <\/span><b>Ctrl+A <\/b><span style=\"font-size: 10.0pt;\">to accept. <\/span><\/p><p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"><b><span style=\"font-size: 16.0pt; mso-bidi-font-size: 14.0pt; color: #002060;\">Accounts<\/span><\/b><\/p><p class=\"MsoListParagraphCxSpFirst\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l1 level1 lfo2; margin: 0in 0in .0001pt 1.0in;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00fc<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><!--[endif]--><b><span style=\"font-size: 12.0pt;\">Skip\u00a0Date field during creation for faster entry-<\/span><\/b><span style=\"font-size: 10.0pt;\">By default, the cursor skips\u00a0the Date field during Voucher creation. If you do not want to skip the date\u00a0field then set this option to No. <\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l1 level1 lfo2; margin: 0in 0in .0001pt 1.0in;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00fc<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><!--[endif]--><b><span style=\"font-size: 12.0pt;\">Use\u00a0single entry mode for payment\/receipt\/contra vouchers- <\/span><\/b><span style=\"font-size: 10.0pt;\">By default,\u00a0Accounting Program displays single entry mode for payment\/receipt\/contra entry.\u00a0If you want to display it in double entry mode, then set this option to No. <\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l1 level1 lfo2; margin: 0in 0in .0001pt 1.0in;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00fc<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><!--[endif]--><b><span style=\"font-size: 12.0pt;\">Use\u00a0payment\/receipt as contra voucher- <\/span><\/b><span style=\"font-size: 10.0pt;\">Enable this option to use payment and\u00a0receipt voucher as contra voucher. <\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l1 level1 lfo2; margin: 0in 0in .0001pt 1.0in;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00fc<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><!--[endif]--><b><span style=\"font-size: 12.0pt;\">Use\u00a0Cr\/Dr instead of To\/By during entry- <\/span><\/b><span style=\"font-size: 10.0pt;\">Enable this option to change To\/By to\u00a0Cr\/Dr in the vouchers. <\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l1 level1 lfo2; margin: 0in 0in .0001pt 1.0in;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00fc<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><!--[endif]--><b><span style=\"font-size: 12.0pt;\">Use\u00a0cheque printing for contra voucher- <\/span><\/b><span style=\"font-size: 10.0pt;\">Enable this option to print the cheques\u00a0from contra voucher while making the interbank transfers and cash withdrawals. <\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l1 level1 lfo2; margin: 0in 0in .0001pt 1.0in;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00fc<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><!--[endif]--><b><span style=\"font-size: 12.0pt;\">Warn\u00a0on negative cash balance- <\/span><\/b><span style=\"font-size: 10.0pt;\">By Default, Accounting Program displays a Negative\u00a0Cash balance warning Message. If you set it to No, the error message will not\u00a0be displayed. <\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l1 level1 lfo2; margin: 0in 0in .0001pt 1.0in;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00fc<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><!--[endif]--><b><span style=\"font-size: 12.0pt;\">Preallocate\u00a0bills for payment\/receipt\/journal voucher- <\/span><\/b><span style=\"font-size: 10.0pt;\">Enable this option to\u00a0preallocate the bills before specifying the ledger amount. <\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l1 level1 lfo2; margin: 0in 0in .0001pt 1.0in;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00fc<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><!--[endif]--><b><span style=\"font-size: 12.0pt;\">Allow\u00a0cash accounts in journal vouchers- <\/span><\/b><span style=\"font-size: 10.0pt;\">Enable this option to select cash and\u00a0also bank account in Journal voucher. <\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l1 level1 lfo2; margin: 0in 0in .0001pt 1.0in;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00fc<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><!--[endif]--><b><span style=\"font-size: 12.0pt;\">Allow\u00a0expenses\/fixed assets in purchase vouchers- <\/span><\/b><span style=\"font-size: 10.0pt;\">Enable this option to select\u00a0the expenses and also fixed asset ledger in purchase voucher. <\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l1 level1 lfo2; margin: 0in 0in .0001pt 1.0in;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00fc<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><!--[endif]--><b><span style=\"font-size: 12.0pt;\">Show\u00a0inventory details- <\/span><\/b><span style=\"font-size: 10.0pt;\">By\u00a0default, Accounting Program displays inventory details in the voucher entry<br \/>screen. If you set it to No, the inventory details will not be displayed. <\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l1 level1 lfo2; margin: 0in 0in .0001pt 1.0in;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00fc<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><!--[endif]--><b><span style=\"font-size: 12.0pt;\">Show\u00a0table of bills for selection- <\/span><\/b><span style=\"font-size: 10.0pt;\">By default, pending bills list of a\u00a0ledger account are displayed in the voucher entry screen. If you set it to No,\u00a0the pending bills list will not be displayed. <\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l1 level1 lfo2; margin: 0in 0in .0001pt 1.0in;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00fc<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><!--[endif]--><b><span style=\"font-size: 12.0pt;\">Show\u00a0bill-wise details- <\/span><\/b><span style=\"font-size: 10.0pt;\">By\u00a0default, Bill-wise details of a ledger account are displayed in the Voucher<br \/>entry screen. If you set it to No, Bill wise details will not be displayed <\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l1 level1 lfo2; margin: 0in 0in .0001pt 1.0in;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00fc<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><!--[endif]--><b><span style=\"font-size: 12.0pt;\">Show\u00a0current balances of ledgers- <\/span><\/b><span style=\"font-size: 10.0pt;\">By default, the ledger current balance\u00a0up to last voucher entry date are displayed. If you set it to No, the ledger\u00a0current balance will not be displayed <\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l1 level1 lfo2; margin: 0in 0in .0001pt 1.0in;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00fc<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><!--[endif]--><b><span style=\"font-size: 12.0pt;\">Show\u00a0balance as on voucher date- <\/span><\/b><span style=\"font-size: 10.0pt;\">By default, the ledger current balance\u00a0up to last voucher entry date are displayed. If you set it to Yes, it will\u00a0display the ledger balance up to current voucher entry date <\/span><\/p><p class=\"MsoListParagraphCxSpLast\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l1 level1 lfo2; margin: 0in 0in .0001pt 1.0in;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00fc<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><!--[endif]--><b><span style=\"font-size: 12.0pt;\">Show\u00a0forex gain\/loss as on voucher date- <\/span><\/b><span style=\"font-size: 10.0pt;\">By default, the Forex Gain\/Loss\u00a0balance up to the last voucher entry date are displayed. If you set it to Yes,\u00a0it will display the Forex Gain\/Loss balance up to current voucher entry date<\/span><\/p><p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"><b><span style=\"font-size: 16.0pt; mso-bidi-font-size: 14.0pt; color: #002060;\">Inventory<\/span><\/b><\/p><p class=\"MsoListParagraphCxSpFirst\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l1 level1 lfo2; margin: 0in 0in .0001pt 1.0in;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00fc<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><!--[endif]--><b><span style=\"font-size: 12.0pt;\">Provide\u00a0reference number in stock journal- <\/span><\/b><span style=\"font-size: 10.0pt;\">Enable this option to add the voucher\u00a0reference field in Stock Journal also. <\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l1 level1 lfo2; margin: 0in 0in .0001pt 1.0in;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00fc<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><!--[endif]--><b><span style=\"font-size: 12.0pt;\">Show\u00a0compound unit of item based on rate- <\/span><\/b><span style=\"font-size: 10.0pt;\">Enable this option to show the\u00a0compound unit of item based on the unit provided in the Rate Per column. <\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l1 level1 lfo2; margin: 0in 0in .0001pt 1.0in;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00fc<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><!--[endif]--><b><span style=\"font-size: 12.0pt;\">Show\u00a0full details of compound unit &#8211; <\/span><\/b><span style=\"font-size: 10.0pt;\">Enable this option to display full\u00a0details of compound unit in the Quantity field. If Kgs is typed in Rate Per\u00a0field, the Quantity field will display as 12 Kgs.250 grms. <\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l1 level1 lfo2; margin: 0in 0in .0001pt 1.0in;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00fc<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><!--[endif]--><b><span style=\"font-size: 12.0pt;\">Warn\u00a0on negative stock balance- <\/span><\/b><span style=\"font-size: 10.0pt;\">By default, a warning message is displayed for\u00a0negative stock balance. If you set it to No, the error message will not be\u00a0displayed. <\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l1 level1 lfo2; margin: 0in 0in .0001pt 1.0in;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00fc<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><!--[endif]--><b><span style=\"font-size: 12.0pt;\">Allow\u00a0use of expiry batches for all stock items- <\/span><\/b><span style=\"font-size: 10.0pt;\">By default, the expiry batches\u00a0in the list of active batches during voucher entry are displayed. If you set it\u00a0to No, expiry batches will not be displayed in the List of Active batches. <\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l1 level1 lfo2; margin: 0in 0in .0001pt 1.0in;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00fc<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><!--[endif]--><b><span style=\"font-size: 12.0pt;\">Show\u00a0balances as on voucher date- <\/span><\/b><span style=\"font-size: 10.0pt;\">By default, the stock item balance up\u00a0to the last voucher entry date are displayed. If you set it to Yes, it will\u00a0display the Stock Item balance up to current voucher entry date. <\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l1 level1 lfo2; margin: 0in 0in .0001pt 1.0in;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00fc<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><!--[endif]--><b><span style=\"font-size: 12.0pt;\">Show\u00a0Godown-wise details- <\/span><\/b><span style=\"font-size: 10.0pt;\">By\u00a0default, the Godown details in rejection in\/out vouchers are displayed. If you<br \/>set it to No, the godown details will not be displayed in the rejection in\/out\u00a0vouchers. <\/span><\/p><p class=\"MsoListParagraphCxSpLast\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l1 level1 lfo2; margin: 0in 0in .0001pt 1.0in;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00fc<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><!--[endif]--><b><span style=\"font-size: 12.0pt;\">Show\u00a0batch-wise details- <\/span><\/b><span style=\"font-size: 10.0pt;\">Enable\u00a0this option to display batch information of stock items during voucher entry.<br \/>If you set it to No, the Batch-Wise details will not be displayed.<\/span><\/p><p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"><b><span style=\"font-size: 16.0pt; mso-bidi-font-size: 14.0pt; color: #002060;\">Payroll<\/span><\/b><\/p><p class=\"MsoListParagraph\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l1 level1 lfo2; margin: 0in 0in .0001pt 1.0in;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00fc<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><!--[endif]--><b><span style=\"font-size: 12.0pt;\">Allow\u00a0cost centre allocation in payroll voucher- <\/span><\/b><span style=\"font-size: 10.0pt;\">Enable this option to allow\u00a0cost centre allocation in the payroll vouchers.<\/span><\/p><p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"><b><span style=\"font-size: 16.0pt; mso-bidi-font-size: 14.0pt; color: #002060;\">Statutory<\/span><\/b><\/p><p class=\"MsoListParagraph\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l1 level1 lfo2; margin: 0in 0in .0001pt 1.0in;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00fc<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><!--[endif]--><b><span style=\"font-size: 12.0pt;\">Allow\u00a0modification of tax details- <\/span><\/b><span style=\"font-size: 10.0pt;\">Enable this option to modify tax\u00a0details.<\/span><\/p><p class=\"blurb\" style=\"margin: 0in; margin-bottom: .0001pt; text-align: center; mso-outline-level: 1;\" align=\"center\"><b><span style=\"font-size: 20.0pt;\">Part-2<\/span><\/b><\/p><p class=\"blurb\" style=\"margin: 0in; margin-bottom: .0001pt; text-align: center; mso-outline-level: 1;\" align=\"center\"><b><span style=\"font-size: 20.0pt;\">I<\/span><\/b><span style=\"font-size: 14.0pt;\">nvoice<\/span><b><span style=\"font-size: 20.0pt;\">, D<\/span><\/b><span style=\"font-size: 14.0pt;\">elivery<\/span><b><span style=\"font-size: 20.0pt;\"> N<\/span><\/b><span style=\"font-size: 14.0pt;\">ote<\/span><b><span style=\"font-size: 20.0pt;\">, or O<\/span><\/b><span style=\"font-size: 14.0pt;\">rder<\/span><b><span style=\"font-size: 20.0pt;\"> C<\/span><\/b><span style=\"font-size: 14.0pt;\">onfiguration<\/span><b><\/b><\/p><p class=\"blurb\" style=\"margin: 0in; margin-bottom: .0001pt;\"><span style=\"font-size: 10.0pt;\">You can customise your invoice,\u00a0delivery notes, and other order vouchers using the options available in the <\/span><b>Invoice Configuration <\/b><span style=\"font-size: 10.0pt;\">screen. This\u00a0involves specifying or automatically allocating the invoice value to a bill\u00a0reference. <\/span><\/p><p class=\"taskhead\" style=\"margin: 0in; margin-bottom: .0001pt;\"><span style=\"font-size: 10.0pt;\">To change the\u00a0invoice configuration <\/span><\/p><p class=\"numberbullet\" style=\"margin: 0in; margin-bottom: .0001pt;\"><span style=\"font-size: 10.0pt;\">1. Go to <\/span><b>F12: Configure <\/b><span style=\"font-size: 10.0pt;\">&gt; <\/span><b>Invoice \/ Orders Entry.<\/b><span style=\"font-size: 10.0pt;\"> The <\/span><b>Invoice Configuration <\/b><span style=\"font-size: 10.0pt;\">screen\u00a0appears: <\/span><\/p><p class=\"numberbullet\" style=\"margin: 0in; margin-bottom: .0001pt;\"><span style=\"font-size: 10.0pt;\">2. Enable the\u00a0required options. <\/span><\/p><p class=\"numberbullet\" style=\"margin: 0in; margin-bottom: .0001pt;\"><span style=\"font-size: 10.0pt;\">3. Press <\/span><b>Ctrl+A <\/b><span style=\"font-size: 10.0pt;\">to accept. <\/span><\/p><p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"><b><span style=\"font-size: 16.0pt; mso-bidi-font-size: 14.0pt; color: #002060;\">General\u00a0Options<\/span><\/b><\/p><p class=\"MsoListParagraphCxSpFirst\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l1 level1 lfo2; margin: 0in 0in .0001pt 1.0in;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00fc<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><!--[endif]--><b><span style=\"font-size: 12.0pt;\">Enable\u00a0supplementary details- <\/span><\/b><span style=\"font-size: 10.0pt;\">Enable this option to view the Party Details\u00a0screen, when a party ledger is selected during invoice entry. Despatch details,\u00a0order details, and buyer&#8217;s details can be recorded. <\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l1 level1 lfo2; margin: 0in 0in .0001pt 1.0in;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00fc<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><!--[endif]--><b><span style=\"font-size: 12.0pt;\">Allow\u00a0separate buyer and consignee names- <\/span><\/b><span style=\"font-size: 10.0pt;\">Enable this option to enter buyer and\u00a0consignee details separately in the Party Details screen. <\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l1 level1 lfo2; margin: 0in 0in .0001pt 1.0in;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00fc<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><!--[endif]--><b><span style=\"font-size: 12.0pt;\">Allow\u00a0modification of all fields during entry- <\/span><\/b><span style=\"font-size: 10.0pt;\">Default order\/delivery note\u00a0entries appearing in the invoice can be changed during invoice entry. Enable\u00a0this option to permit modification of all fields. <\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l1 level1 lfo2; margin: 0in 0in .0001pt 1.0in;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00fc<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><!--[endif]--><b><span style=\"font-size: 12.0pt;\">Use\u00a0common Ledger A\/c for item allocation- <\/span><\/b><span style=\"font-size: 10.0pt;\">Enable this option to allocate all the\u00a0items selected in the invoice to a common sales or purchase account. If each\u00a0item in the invoice has to be allocated to different ledger accounts, then this<br \/>option should be set to No. <\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l1 level1 lfo2; margin: 0in 0in .0001pt 1.0in;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00fc<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><!--[endif]--><b><span style=\"font-size: 12.0pt;\">Use\u00a0defaults for bill allocations- <\/span><\/b><span style=\"font-size: 10.0pt;\">Set this option to No, to enter the\u00a0reference number, or select the required bill while saving an invoice. Set this\u00a0option to Yes, to automatically display the invoice number as the bill\u00a0reference name. The credit period specified in the party ledger master will be\u00a0automatically captured by default in the bill wise details screen. <\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l1 level1 lfo2; margin: 0in 0in .0001pt 1.0in;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00fc<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><!--[endif]--><b><span style=\"font-size: 12.0pt;\">Provide<br \/>additional descriptions for item name- <\/span><\/b><span style=\"font-size: 10.0pt;\">Enable this option to specify<br \/>description for each item selected in the invoice. <\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l1 level1 lfo2; margin: 0in 0in .0001pt 1.0in;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00fc<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><!--[endif]--><b><span style=\"font-size: 12.0pt;\">Provide\u00a0additional descriptions for ledger name- <\/span><\/b><span style=\"font-size: 10.0pt;\">Enable this option to specify\u00a0the description for each Ledger selected in the Accounting invoice entries. <\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l1 level1 lfo2; margin: 0in 0in .0001pt 1.0in;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00fc<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><!--[endif]--><b><span style=\"font-size: 12.0pt;\">Consolidate\u00a0stock items with same rates- <\/span><\/b><span style=\"font-size: 10.0pt;\">Enable this option to consolidate the\u00a0stock items having same rates in Invoice\/Challans. <\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l1 level1 lfo2; margin: 0in 0in .0001pt 1.0in;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00fc<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><!--[endif]--><b><span style=\"font-size: 12.0pt;\">Show\u00a0compound unit of item based on rate- <\/span><\/b><span style=\"font-size: 10.0pt;\">Enable this option to show the\u00a0compound unit of item based on the unit provided in the Rate Per column. <\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l1 level1 lfo2; margin: 0in 0in .0001pt 1.0in;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00fc<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><!--[endif]--><b><span style=\"font-size: 12.0pt;\">Show\u00a0full details of compound unit- <\/span><\/b><span style=\"font-size: 10.0pt;\">Enable this option to display full\u00a0details of compound unit in the Quantity field. If Kgs is typed in Rate Per\u00a0field, the Quantity field will display as 12 Kgs.250 grms. <\/span><\/p><p class=\"MsoListParagraphCxSpLast\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l1 level1 lfo2; margin: 0in 0in .0001pt 1.0in;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00fc<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><!--[endif]--><b><span style=\"font-size: 12.0pt;\">Show\u00a0turnover achieved with customer- <\/span><\/b><span style=\"font-size: 10.0pt;\">Enable this option to view the\u00a0turnover achieved till date with a particular customer.<\/span><\/p><p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"><b><span style=\"font-size: 16.0pt; mso-bidi-font-size: 14.0pt; color: #002060;\">Exporter\u2019s\u00a0Options<\/span><\/b><\/p><p class=\"MsoListParagraph\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l1 level1 lfo2; margin: 0in 0in .0001pt 1.0in;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00fc<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><!--[endif]--><b><span style=\"font-size: 12.0pt;\">Provide\u00a0export shipping details- <\/span><\/b><span style=\"font-size: 10.0pt;\">Enable this option to enter export details for the\u00a0invoice in the Supplementary details screen. <\/span><\/p><p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"><span style=\"font-size: 10.0pt; mso-bidi-font-size: 9.0pt;\">You can enter the following details: <\/span><\/p><p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"><span style=\"font-size: 10.0pt; mso-bidi-font-size: 9.0pt;\">\u25cf Place of Receipt <\/span><\/p><p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"><span style=\"font-size: 10.0pt; mso-bidi-font-size: 9.0pt;\">\u25cf Vessel \/ Flight No. (the transport used to send\u00a0the goods) <\/span><\/p><p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"><span style=\"font-size: 10.0pt; mso-bidi-font-size: 9.0pt;\">\u25cf Port of Loading (from where the goods are\u00a0despatched) <\/span><\/p><p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"><span style=\"font-size: 10.0pt; mso-bidi-font-size: 9.0pt;\">\u25cf Port of Discharge (where the goods will be\u00a0finally offloaded) <\/span><\/p><p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"><span style=\"font-size: 10.0pt; mso-bidi-font-size: 9.0pt;\">\u25cf Country To (to which country the goods are being\u00a0sent) <\/span><\/p><p class=\"MsoListParagraphCxSpFirst\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l1 level1 lfo2; margin: 0in 0in .0001pt 1.0in;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00fc<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><!--[endif]--><b><span style=\"font-size: 12.0pt;\">Provide\u00a0marks and numbers.\/container no.- <\/span><\/b><span style=\"font-size: 10.0pt;\">Enable this option to specify Marks\u00a0for every item selected in the invoice. <\/span><\/p><p class=\"MsoListParagraphCxSpLast\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l1 level1 lfo2; margin: 0in 0in .0001pt 1.0in;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00fc<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><!--[endif]--><b><span style=\"font-size: 12.0pt;\">Provide\u00a0number and kind of packages- <\/span><\/b><span style=\"font-size: 10.0pt;\">Enable this option to specify Num.\u00a0Packages for every item selected in the invoice.<\/span><\/p><p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"><b><span style=\"font-size: 16.0pt; mso-bidi-font-size: 14.0pt; color: #002060;\">Inventory<\/span><\/b><\/p><p class=\"MsoListParagraphCxSpFirst\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l1 level1 lfo2; margin: 0in 0in .0001pt 1.0in;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00fc<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><!--[endif]--><b><span style=\"font-size: 12.0pt;\">Warn\u00a0on negative stock balance- <\/span><\/b><span style=\"font-size: 10.0pt;\">Enable this option to warn if the item selected\u00a0reaches a negative balance. <\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l1 level1 lfo2; margin: 0in 0in .0001pt 1.0in;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00fc<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><!--[endif]--><b><span style=\"font-size: 12.0pt;\">Warn\u00a0on duplicate order number- <\/span><\/b><span style=\"font-size: 10.0pt;\">Enable this option to display a warning message to\u00a0notify when an order number is repeated. <\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l1 level1 lfo2; margin: 0in 0in .0001pt 1.0in;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00fc<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><!--[endif]--><b><span style=\"font-size: 12.0pt;\">Use\u00a0expired batches for all stock items- <\/span><\/b><span style=\"font-size: 10.0pt;\">By default, this option is set to Yes.\u00a0Disable this option to not include expired batches in the list of batches\u00a0displayed at the time of entry. <\/span><\/p><p class=\"MsoListParagraphCxSpLast\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l1 level1 lfo2; margin: 0in 0in .0001pt 1.0in;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00fc<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><!--[endif]--><b><span style=\"font-size: 12.0pt;\">Provide\u00a0complete accounting allocations in order\/delivery note- <\/span><\/b><span style=\"font-size: 10.0pt;\">Enable this\u00a0option for faster data entry at the time of entering sales\/purchase invoices\u00a0against the deliver or receipt notes.<\/span><\/p><p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"><b><span style=\"font-size: 16.0pt; mso-bidi-font-size: 14.0pt; color: #002060;\">Statutory<\/span><\/b><\/p><p class=\"MsoListParagraphCxSpFirst\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l1 level1 lfo2; margin: 0in 0in .0001pt 1.0in;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00fc<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><!--[endif]--><b><span style=\"font-size: 12.0pt;\">Calculate\u00a0tax on current sub-total- <\/span><\/b><span style=\"font-size: 10.0pt;\">Enable this option to calculate tax on the current\u00a0subtotal value and not on inventory total value. <\/span><\/p><p class=\"MsoListParagraphCxSpLast\" style=\"mso-add-space: auto; text-indent: -.25in; line-height: normal; mso-list: l1 level1 lfo2; margin: 0in 0in .0001pt 1.0in;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00fc<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal;\">\u00a0 <\/span><\/span><!--[endif]--><b><span style=\"font-size: 12.0pt;\">Allow\u00a0modification of tax details- <\/span><\/b><span style=\"font-size: 10.0pt;\">Enable this option to modify tax\u00a0details.<\/span><\/p><\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-8d0f064 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8d0f064\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b01ea97\" data-id=\"b01ea97\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5141ecd elementor-widget elementor-widget-accordion\" data-id=\"5141ecd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-8521\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-8521\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Test Note<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-8521\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-8521\"><h2><span style=\"color: #000080;\"><strong>S<\/strong><\/span>tudent <span style=\"color: #993300;\">T<\/span>est <span style=\"color: #008000;\">N<\/span>otes<\/h2><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-8522\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-8522\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Fundamental<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-8522\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-8522\"><p style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">1.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">The primary purpose of software is to turn data into<b> <\/b>Information.<\/span><\/p><p style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">2.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">A software is also called as a Programs.<\/span><\/p><p style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">3.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Microprocessor is often called as CPU.<\/span><\/p><p style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">4.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">The Basic Application Software, this type of software is designs to help you be more productive tasks, and is widely used in nearly every discilive and occupation.<\/span><\/p><p style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">5.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Minicomputers are also known as Mid-Range Computers.<\/span><\/p><p style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">6.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Joystick device is used to play fast games on a computer.<\/span><\/p><p style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">7.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Desktop Computer would not be considered as portable computer.<\/span><\/p><p style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">8.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Uninstall programs helps us to remove unwanted programs installed in the computer.<\/span><\/p><p style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">9.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">The capacity of a storage device is usually measured in terms of bytes.<\/span><\/p><p style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">10. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Capacity of the storage device is not usually measured in terms of meter.<\/span><\/p><p style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">11. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">The keyboards keys that are labeled F1, F2 and so on are called Function<b> <\/b>Keys<\/span><\/p><p style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">12. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">The keyboard keys like Caps lock that turn on features on or off are called<b> <\/b>Toggle Keys.<\/span><\/p><p style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">13. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Word processing, electronic spread sheets, database managers and graphics programs are all grouped under the Application Software title.<\/span><\/p><p style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">14. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Keyboard, mouse, monitor, and system unit collectively also known as &#8212;&#8212;<b> <\/b>Hardware.<\/span><\/p><p style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">15. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Each 0 and 1 in the binary numbering system is called a bit.<\/span><\/p><p style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">16. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Catch memory is used to store most frequently accessed information from the RAM.<\/span><\/p><p style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">17. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">The system board is also known as the main board or mother board.<\/span><\/p><p style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">18. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">ASSCII, EBCDIC and Unicode are binary coding schemes.<\/span><\/p><p style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">19. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">The keys labeled 0-9 on the keyboard are called Numeric Keys.<\/span><\/p><p style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">20. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">A CD ROM stands for Compact Disk Read Only Memory.<\/span><\/p><p style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">21. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Programs consists of step-by-step introductions that tells the computer how to complete the task.<\/span><\/p><p style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">22. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">System Software is a background soft ware that helps the computer to manage its internal resources.<\/span><\/p><p style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">23. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Output of an image obtained using a printer is called as hard copy.<\/span><\/p><p style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">24. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">RAID are not the file compression programs.<\/span><\/p><p style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">25. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">A track on a disk is one of the many circular ring areas where data is written magnetically.<\/span><\/p><p style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">26. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Eight bits make up a byte.<\/span><\/p><p style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">27. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">A CD-ROM is not means CD-RW.<\/span><\/p><p style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">28. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Data stored in RAM is only there while the power is on.<\/span><\/p><p style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">29. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Random Access Memory (RAM) is temporary type of memory.<\/span><\/p><p style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">30. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">The external memory of the computer is not present on the motherboard in the form of slots.<\/span><\/p><p style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">31. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">The internal memory of the computer is present on the motherboard in the form of chips.<\/span><\/p><p style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">32. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">cache memory is used to store most frequently accessed information from the ram.<\/span><\/p><p style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">33. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Microprocessor has two basic components Control Unit and Arithmetic Logic Unit.<\/span><\/p><p style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">34. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">CPU is a data processing unit.<\/span><\/p><p style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">35. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Fire-Wire port is also called as High-Performance Serial Bus (HPSB) port.<\/span><\/p><p style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">36. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Cache memory is used to store most frequently accessed information from the RAM.<\/span><\/p><p style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">37. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">RISC stands for Reduced Instruction Set Computer.<\/span><\/p><p style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">38. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">The<b> <\/b>System Board connects all system computers and allows input and output device to communicate with the system unit.<\/span><\/p><p style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">39. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">The types of microprocessor chips are CISC Chips and RISC Chips.<\/span><\/p><p style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">40. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Data transfer through a serial port is not faster than that of a parallel port.<\/span><\/p><p style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">41. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">RAM is a primery memory?<\/span><\/p><p style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">42. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Random Access Memory (RAM) is<b> <\/b>Temporary type of memory.<\/span><\/p><p style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">43. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">ASCII, EBCDIC and Unicode are not examples of Application Software.<\/span><\/p><p style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">44. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Eight bits makes up a bite.<\/span><\/p><p style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">45. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">In a microprocessor system, the Central Processing Unit (C.P.U.) or a processor is contained on a single chip called the microprocessor.<\/span><\/p><p style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">46. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">CISC stands for<b> <\/b>Complex Instruction Set Computer.<\/span><\/p><p style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">47. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">ASCII, EBCDIC and Unicode are binary coding schemes.<\/span><\/p><p style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">48. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Note book system units are often called as Laptop.<\/span><\/p><p style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">49. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">System Unit is also known as the system cabinet or chassis.<\/span><\/p><p style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">50. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Data stored in Flash RAM does not get erased even when power to the computer is switched off.<\/span><\/p><p style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">51. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">The system board is also known as the main board or mother board.<\/span><\/p><p style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">52. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Capacity of a storage device is usually measured in terms of bytes.<\/span><\/p><p style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">53. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Memory component is used to store data?<\/span><\/p><p style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">54. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Microprocessor is often called a CPU.<\/span><\/p><p style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">55. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">In a microprocessor system, the control processing unit (C.P.U.) or processor is contained on a single chip called the Microprocessor.<\/span><\/p><p style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">56. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Unicode is a 16-bit code designed to support international language like Chinese and Japanese.<\/span><\/p><p style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">57. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Kilobytes is the unit of computer memory.<\/span><\/p><p style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">58. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Parallel ports are mostly used to connect printers to the system unit.<\/span><\/p><p style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">59. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Data and instructions are represented electronically with a binary, or two-state numbering system.<\/span><\/p><p style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">60. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Gigabyte is the highest unit of memory?<\/span><\/p><p style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">61. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">The system board connects all system components and allow input and output device to communicate with the system unit.<\/span><\/p><p style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">62. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">In parallel port data is transmitted one byte after another.<\/span><\/p><p style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">63. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">RAM is a primery memory?<\/span><\/p><p style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">64. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Socrates, slots and bus lines are components of the system board.<\/span><\/p><p style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">65. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Each 0 and 1 in the binary numbering system is called a bit.<\/span><\/p><p style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">66. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Output of an image on the monitor screen is not often called hard copy.<\/span><\/p><p style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">67. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">MIRC can be used to read data from checks in a bank.<\/span><\/p><p style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">68. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">A monitor with resolution of 800 x 600 has 800 pixels horizontally and 600 pixels vertically.<\/span><\/p><p style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">69. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">The keys labeled 0 -9 on the keyboard are called<b> <\/b>Numeric Keys.<\/span><\/p><p style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">70. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">The functions of a mouse and a track ball are not different.<\/span><\/p><p style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">71. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Input and Output devices translate what people understand into a form that computers can process.<\/span><\/p><p style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">72. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">The keyboards keys that are labeled F1, F2 and so on are called Function<b> <\/b>Keys.<\/span><\/p><p style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">73. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Key board device is not from pointing type of device.<\/span><\/p><p style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">74. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Monitor is not a input device?<\/span><\/p><p style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">75. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">OCR is used to translate printed text to machine readable code.<\/span><\/p><p style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">76. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Optical character recognition device and optical mark recognition device are not two names of the same device.<\/span><\/p><p style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">77. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Aspect ratio of a monitor is the ratio of number of horizontal pixels to number of vertical pixels.<\/span><\/p><p style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">78. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Output of an image on the monitor screen is not often called a hardcopy.<\/span><\/p><p style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">79. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">The keyboard keys like caps lock that turn a feature on or off are called<b> <\/b>Toggle Keys.<\/span><\/p><p style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">80. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Primary function of a monitor is to display information to the user.<\/span><\/p><p style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">81. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Headphone is a typical output device.<\/span><\/p><p style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">82. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">The mouse pointer seen on the desktop is also called as Arrow Pointer.<\/span><\/p><p style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">83. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Plotters are used to produce special purpose graphics.<\/span><\/p><p style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">84. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Input device translate what people understand into a form that computers can process.<\/span><\/p><p style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">85. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Primary function of a common keyboard in a computer is not to play music like a piano.<\/span><\/p><p style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">86. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">The easiest way to access any part of the screen in the windows operating system is using the Mouse.<\/span><\/p><p style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">87. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Dot matrix printers make irritating noise.<\/span><\/p><p style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">88. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Joystick is very useful in playing speed games.<\/span><\/p><p style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">89. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Printers can be connected to a computer for producing output on a paper.<\/span><\/p><p style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">90. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Instead of function keys Combination Keys are use to create a shortcut.<\/span><\/p><p style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">91. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Method of working of a flatbed scanner is mostly similar to a photocopying machine.<\/span><\/p><p style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">92. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Output of an image on the monitor screen is often called soft copy.<\/span><\/p><p style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">93. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Ink Jet Printer print data or image by spraying small drops of ink at high speed into the surface of the paper.<\/span><\/p><p style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">94. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Control key is not a toggle key.<\/span><\/p><p style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">95. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">The keyboard keys that have arrows on them are called Navigation Keys.<\/span><\/p><p style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">96. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">A<b> <\/b>Light Pen is a light sensitive pen like device.<\/span><\/p><p style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">97. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Output of an image through a printer is often called hard copy.<\/span><\/p><p style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">98. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Joystick device is used to play fast computer games.<\/span><\/p><p style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">99. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">A track on a disk is the one of the many circular ring-shaped areas where data is written magnetically.<\/span><\/p><p style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">100.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">RAID is not a file compression program?<\/span><\/p><p style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">101.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">The traditional floppy disk is the 1.44 MB 3.5 inch disk.<\/span><\/p><p style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">102.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">HiFD Disk disk from the Sony Corporation have a capacity of 200 MB or 720 MB.<\/span><\/p><p style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">103.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">High-capacity disks also known as floppy disk cartriodges are rapidly replacing the traditional floppy disk.<\/span><\/p><p style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">104.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Disk Catching improves hard-disk performance by anticipating data needs.<\/span><\/p><p style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">105.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">3.5 floppy disk capacity is MB.<\/span><\/p><p style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">106.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Super disks are produced by Imation and have a 120 MB or 240 MB capacity.<\/span><\/p><p style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">107.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">A CD-ROM stands for<b> <\/b>Compact Disk Read Only Memory.<\/span><\/p><p style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">108.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Anti-Virus Programs that guard your computer system against viruses or other damaging programs.<\/span><\/p><p style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">109.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Sector is the name given to a part of circle on which data is written in a storage media.<\/span><\/p><p style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">110.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">A CD-RW Disk means CD-Rewriteable.<\/span><\/p><p style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">111.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Zip Disk are produced by lomega and topically have a 100 MB, 250 MB or 750 MB capacity over 500 times as much as today&#8217;s standard floppy disk.<\/span><\/p><p style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">112.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Primary storage is a volatile.<\/span><\/p><p style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">113.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">HiFD Disks from the Sony Corporation have a capacity of 200 MB or 720 MB.<\/span><\/p><p style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">114.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Super Disk are produced by Imation and have a 120 MB or 240 MB capacity.<\/span><\/p><p style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">115.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Hard Disk Packs are removable storage devices used to store massive amounts of information.<\/span><\/p><p style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">116.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Each track is divided into wedge-shaped sections called sectors.<\/span><\/p><p style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">117.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Storage device are not hardware that reads data and programs from storage media.<\/span><\/p><p style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">118.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">The 2 HD on a disk label means Two Side High Density.<\/span><\/p><p style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">119.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Super Disks have a 120 MB storage capacity and the drivers are also able to read and store data on a standard 3.5&#8243; floppy disk.<\/span><\/p><p style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">120.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Zip disks are produced by omega and typically have a 100 MB, 250 MB or 750 MB capacity over 500 times such as much as today&#8217;s standard floppy disks.<\/span><\/p><p style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">121.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">A CD-R stands for<b> <\/b>CD-Recordable.<\/span><\/p><p style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">122.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Each track is divided into wadge-shaped sections called<b> <\/b>Sectors.<\/span><\/p><p style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">123.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Hard disk packs are removable storage devices used to massive amounts of information.<\/span><\/p><p style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">124.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Secondary Storage is nonvolatile.<\/span><\/p><p style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><span style=\"text-indent: -18pt; color: var( --e-global-color-text ); font-weight: var( --e-global-typography-text-font-weight ); font-size: 12pt; font-family: 'Century Gothic', sans-serif;\">125.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><span style=\"text-indent: -18pt; color: var( --e-global-color-text ); font-weight: var( --e-global-typography-text-font-weight ); font-size: 12pt; font-family: 'Century Gothic', sans-serif;\">Floppy disks are removable storage media.<\/span><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-8523\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-8523\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Internet <\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-8523\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-8523\"><p class=\"MsoListParagraphCxSpFirst\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">1.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Netsacpe Navigator is a type of Browser.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">2.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">When you type an address such as &#8220;http:\/\/www.ucidream.com&#8221;, in this .org indicates Commercial Web Site.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">3.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">A(n) Protocol is a set of rules for how information and messages are sent over the internet.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">4.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Discussion on the internet about specific topic is known as News group.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">5.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">ASCII is not a type of protocol?<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">6.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">TCI\/IP is a type of protocol?<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">7.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">The three parts of an e-mail message are Header, Message and Signature<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">8.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">The network connecting several computers all over the world is Internet.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">9.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Google is a browser.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">10. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">The terms DNS Stands for Domain Name System.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">11. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Internet e-mail address is Unique for every user.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">12. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">For navigating any website, user has to enter URL.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">13. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Electronic Commerce is the full form of E-Commerce.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">14. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">To send e-mail to someone you need Internet Connectivity.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">15. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Internet Explorer is used to see the web page.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">16. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Full form of URL Uniform Resource Locator.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">17. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Modem is not convert data from a CD to a hard disk.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">18. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Online selling, purchasing, account handling etc meant by E-Commerce.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">19. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">URL is the address of a resource on the World Wide Web.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">20. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">The abbreviation &#8220;www.&#8221; stands for World Wide Web.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">21. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Website that allow the user to search for data on keywords is Search engines.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">22. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Google web search engine is used world wide?<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">23. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">When you use a(n) Search Engen to search for a topic, the information you search through is organized into a database like structure.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">24. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">E-mail system electronic letter or message sent between individuals or computers.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">25. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Click &#8220;Favorites &#8211; Add to Favorites&#8221; To add current web to the favorites list.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">26. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Moving around the web from one site to another is referred to as &#8230;&#8230;&#8230;&#8230;&#8230;.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">27. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">A protocol defines the rules for passing information between two or more computers.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">28. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Information sent over the Internet is divided into small pieces called Packets.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">29. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Protocols like PPP and SLIP are used for Data Transfer.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">30. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">The .com indicates websites of Commercial types of organization.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">31. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Sending messages on the internet to another person\u2019s mailbox is E-Mail.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">32. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">When a web site is developed, the various interlinked files are grouped together. This is achieved using Hyperlinks facility.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">33. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">The abbreviation &#8220;www&#8221; in internet stands for World Wide Web.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">34. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Shopping is one of the fastest growing internte application.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">35. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Java is the new computer language used to write animation and games for the World Wide Web.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">36. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Discussion Groups include mailing lists news groups and chat groups.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">37. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Google, Alta Vista and Yahoo of the following is a search engine.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">38. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Directory Search is also known as Index Search.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">39. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">In IRC, R stands for Relay:<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">40. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Applets are the special programs written in Java language.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">41. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">E-mail includes all of the following basic elements except Footer.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">42. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Instant messaging allows you Send E-mail messages.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">43. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">When you use a(n) Search Engine to search for a topic the information you search through is organized into a database &#8211; like structure.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">44. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">The extensions .gov, .edu, .mil, and .net are called Domain codes.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">45. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Web spider are also known as search engines.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">46. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">B2c, C2C and B2B are types of E-commerce.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">47. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">URL For navigating any website, user has to enter.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">48. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Web spiders and Crawelers are examples of Search Engines.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">49. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">The .com indicates website of Commerce type of organization.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">50. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">ISP stands for Internet Service Provider.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">51. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Browsers are programs that provide access to web resources.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">52. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Google is a web search engine used World Wide?<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">53. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Discussion on the internet about specific is known as News Group.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">54. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Full from of URL Universal Resource Locator.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">55. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Applets are the special programs written in Java.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">56. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">FTP stands for<b> <\/b>File Transfer Protocol.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">57. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Plug-ins are programs that are automatically started and operate as a part of the browser.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">58. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Keyword search is not known as Index search.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">59. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">When you type an address such as &#8220;http:\/\/www.ucidream.com,&#8221; in this. org indicates that it is a Commercial Web Site.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">60. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">You can search the World Wide Web for a specific topic by using Search<b> <\/b>engine and Index.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">61. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Mailing lists allow members to communicate by sending messages to a list address.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">62. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">A popular chat service is called Internet Relay Chat.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">63. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">A programming language used for creating applets is called java.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">64. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">When you use a(n) Search Engine to search for a topic, the information you search through is organized into a database &#8211; like structure.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">65. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">The last part of the domain name following the dot (.) is called as Domain<b> <\/b>Codes.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">66. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">HTML (Hyper Text Markup Language<b>)<\/b> is a script language used, while designing a web page.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">67. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">The e-mail is Electronic Mailing.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">68. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">IM stands for Instant Messaging.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">69. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Microsoft&#8217;s internet explorer is a widely used browser.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">70. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Directory search is also known as Index Search.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">71. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">The URL is the address of resource on the World Wide Web.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">72. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Bandwidth used for the unit of measurement of frequencies range available for data transmission, that refers to data transmission rate.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">73. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Baud unit of measurement of data transfer rate, measured in bits per second (bps).<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">74. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Simplex is name of data transmission mode, which has data transmit of only one side.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">75. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Narrowband type of baud that sub-voice grade channels in range from 45 to 300 baud who mainly used for telegraph lines and low-speed terminals?<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">76. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Up to 9600 is speed baud of voiceband Voice grade channels, which mainly used for ordinary telephone voice communication and slow I\/O devices.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">77. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Broadband is name of that baud provide high speed channels, which mainly used for high-speed computer-to-computer communication or for simultaneous transmission of data, which with baud speed more than 1 million.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">78. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Electronic Mail (e-mail) is the allows user to send a message to another Internet user in any part of the world in a near-real-time manner.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">79. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">File Transfer Protocol (FTP) protocol allows user to move a file from one computer to another on the Internet.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">80. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Telnet is that allow user to log in to another computer somewhere on the Internet.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">81. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Half-Duplex has Sayed the transmission of data in just one direction at a time.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">82. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Full-Duplex is that data transmission says when data is transmitted in both directions on a signal carrier at the same time.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">83. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Analog signal who transmitted power, varies over a continuous range, what do you understand this signal.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">84. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Digital signal who sequence of voltage pulse represented in binary form, what do you understand this signal.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">85. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Digital type of signal who understand by Computer.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">86. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Analog signal type of signal who has carry by telephone lines?<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">87. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">When digital data is to be sent over an analog facility, digital signals must be converted to Analog form.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">88. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">If conversion of digital signal to analog form, that is known as Modulation.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">89. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">If conversion of analog signal to digital form, that is known as Demodulation.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">90. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">E-mail, paper mail, telephone, fax documents is a rapid and productive communication tool.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">91. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">If the process of converting data into electrical signals optimized for transmission, that say Modulation process.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">92. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Amplitude modulation (AM) is modulation technique who used in electronic communication, most commonly for transmitting information via a radio carrier wave.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">93. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Amplitude Modulation (AM) is modulation technique who used in two binary values (0 and 1) of digital data are represented by two different amplitudes of the carrier signal, keeping frequency and phase constant.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">94. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Frequency Modulation (FM) is modulation technique who used in two binary values of digital data are represented by two different frequencies, while amplitude and phase are kept constant?<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">95. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Phase Modulation (PM) is modulation technique who used in two binary values of digital data are represented by shift in phase of carrier signal.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">96. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Moving a file from a remote computer to one\u2019s own computer is known as Downloading.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">97. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Moving a file from one\u2019s own computer to a remote computer is known as Uploading. .<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">98. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Anonymous FTP is that site of computer who allowing a user to log in with a username and password that is user\u2019s e-mail address.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">99. <\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Anonymous FTP sites is that site who called publicly accessible sites which they can be accessed by any user on the Internet.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">100.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Telnet is that name of protocol who allows you to connect to remote computers (called hosts) over a TCP\/IP network (such as the internet).<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">101.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Modems is that of network device that both modulates and demodulates analog carrier signals (called sine waves) for encoding and decoding digital information for processing.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">102.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">DTS full name is Data Transmission Services.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">103.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Data Transmission Services (DTS) is the data exchange service, who streamlines data migration, data synchronization, and data subscription.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">104.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Data Transmission Services (DTS) is capable of handling that most widely used commercial and open-sourced databases, including RDBMS (Relational Database Management System) and NoSQL.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">105.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Dial-up line, Leased line, Integrated Services Digital Network (ISDN) is the following service by which under data transmission services.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">106.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Integrated Services Digital Network is the full name of ISDN.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">107.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Dial-up line is the data transmission services operate in a manner similar to a telephone line.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">108.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Leased line is the data transmission services special conditioned telephone line that directly and permanently connects two computers.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">109.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Integrated Services Digital Network (ISDN) is the data transmission services telephone system that provides digital (not analog) telephone and data services.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">110.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Web pages is the hypertext document who present on the Internet are known that?<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">111.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">HTML is the language which used to for created web pages?<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">112.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">WWW are uses the client-server model and an Internet Protocol called HyperText Transport Protocol for interaction among the computers on the Internet.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">113.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Internet Protocol is the full name of IP.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">114.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Hyper Text Transport Protocol is the full name of HTTP.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">115.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">If any computer on the Internet that uses the HTTP protocol, that is called web server.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">116.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">If any computer that can access web server, that is called web client.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">117.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Link is the special type of item in a hypertext document that connects the document to another document providing more information about the linked item.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">118.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Value Added Network (VAN) are the over and above the standard services of commonl, which carriers may include e-mail, data encryption\/decryption, access to commercial databases, and code conversion for communication between computers.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">119.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Multiplexing, the method of dividing physical channel into many logical channels, so that a number of independent signals may be simultaneously transmitted.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">120.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">The electronic device that performs multiplexing, which is known as Multiplexer.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">121.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Multiplexing is that have to enables a single transmission medium to concurrently transmit data between several transmitters and receivers.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">122.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">WWW browser is a special software loaded on a web client computer that normally provides following navigation facilities to users.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">123.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">WWW browser is the allows user to visit the server computer\u2019s web site and to access information stored on it by specifying its URL address.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">124.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Uniform Resource Locator is the full name of URL.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">125.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">WWW browser is the allows user to create and maintain a personal hotlist of favorite URL addresses of server computers that user is likely to frequently visit in future.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">126.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">WWW browser is the allows user to download information in various formats from server computers to user\u2019s own computer.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">127.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Frequency-Division Multiplexing is the full name of FDM.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">128.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">FDM is the available bandwidth of a physical medium is divided into several smaller, that disjoint logical bandwidths and Each component bandwidth is used as a separate communication line.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">129.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Time-Division Multiplexing is the full name of TDM.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">130.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">TDM is that say the total time who available in a channel is divided among several users, and each user of the channel is allotted a time slice during which he\/she may transmit a message.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">131.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Asynchronous and Synchronous Transmission is the mode of data transmission on a communication line.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">132.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Switching Techniques of the techniques that deal with the methods of establishing communication links between the sender and receiver in a communication network.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">133.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Circuit switching of the switch techniques that dedicated physical path is established between sending and receiving stations through nodes of the network for the duration of communication.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">134.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Message switching of the switch techniques that sender appends receiver\u2019s destination address to the message and it is transmitted from source to destination either by store-and-forward method or broadcast method.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">135.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Packet switching is the switch technique, where the message is split up into fixed size, and who transmitted independently from source to destination node, this is either store-and- forward or broadcast method is used for transmitting it. With this it is all the message do re- assemble into original message.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">136.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Routing is say the process of selecting a path for traffic in a network or between or across multiple networks.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">137.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Network topology is say the arrangement of the elements (links, nodes, etc.) of a communication network.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">138.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Star network, Ring network and completely connected network are under network topologies.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">139.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Local Area Network is the full name of LAN.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">140.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Metropolitan Area Network is the full name of MAN.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">141.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Wide Area Network is the full name of WAN.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">142.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Protocol is call a set of formal operating rules, procedures, or conventions that govern a given process.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">143.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Data sequencing, Data routing, Data formatting, Flow control and Error control are the roles of communication protocol.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">144.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Network Interface Card is the full name of NIC.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">145.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">NIC is name of that hardware device that allows a computer to be connected to a network, both functionally and physically.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">146.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Open System Interconnection is the full name of OSI.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">147.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">The OSI Model of the model is framework for defining standards for linking heterogeneous computers in a packet switched network.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">148.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">OSI is name of that modle who Standardized protocol makes it possible for any two heterogeneous computer systems, located anywhere in the world, to easily communicate with each other.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">149.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">OSI is that who separate set of protocols is defined for each layer in its seven-layer architecture. Each layer has an independent function.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">150.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">If interconnecting two or more networks to form a single network is they called Internetworking.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">151.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Internetworking type of network that goal is to hide details of different physical networks, so that resulting internetwork functions as a single coordinated unit.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">152.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Bridges, Routers and Gateways are name of that tools used for internetworking.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">153.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Bridges is the operate at bottom two layers of the OSI model.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">154.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Bridges of the tool of internet&nbsp; who connect networks that use the same communication protocols above data-link layer but may use different protocols at physical and data-link layers.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">155.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Routers of the tool of used to interconnect those networks that use the same high-level protocols above network layer.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">156.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Gateways is the operates at the top three layers of the OSI model (session, presentation and application).<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">157.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Gateways is the Used for interconnecting dissimilar networks that use different communication protocols.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">158.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Information sharing among distributed users, Higher reliability, Extensibility and incremental growth and better flexibility in meeting users\u2019 needs are the advantage of distributed computing systems.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">159.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Ctrl + D shortcut key use for add current site to favorite\u2019s or reading list, you.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">160.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">Ctrl + I shortcut key you will use for opening favorite\u2019s pane.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">161.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">If any want to open downloads pane, Ctrl + J shortcut key use to you for this.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">162.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">If any want to open history pane, Ctrl + H shortcut key use to you for this.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">163.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">If any want to open a new tab, Ctrl + T shortcut key use to you for this.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">164.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">If any want to reopen the last closed tab, Ctrl + Shift + T shortcut key use to you for this.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">165.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">If any want to close the active tab, Ctrl + W or Ctrl + F4 shortcut key use to you for this.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">166.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">If any want to switch to the previous tab, Ctrl + Shift + Tab shortcut key use to you for this.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">167.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">If any want to zoom in (25%), Ctrl + Plus (+) shortcut key use to you for this.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">168.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">If any want to zoom out (25%), Ctrl + Minus (-) shortcut key use to you for this.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">169.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">If any want to select the URL in the address bar to edit, Ctrl + L or Ctrl + O (letter O) shortcut key use to you for this.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">170.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">If any want to open link in a new tab, Ctrl + click shortcut key use to you for this.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><!-- [if !supportLists]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif; mso-fareast-font-family: 'Century Gothic'; mso-bidi-font-family: 'Century Gothic';\">171.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span style=\"font-size: 12.0pt; font-family: 'Century Gothic',sans-serif;\">If any want to add www. to the beginning and .com to the end of text typed in the address bar, Ctrl + Enter shortcut key use to you for this.<\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt; line-height: normal; mso-list: l0 level1 lfo1;\"><span style=\"text-indent: -18pt; font-size: 12pt; font-family: &quot;Century Gothic&quot;, sans-serif;\">172.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/span><\/span><span style=\"text-indent: -18pt; font-size: 12pt; font-family: &quot;Century Gothic&quot;, sans-serif;\">If any want to open a search query in the address bar, Ctrl + E shortcut key use to you for this.<\/span><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-8524\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-8524\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">OS<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-8524\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-8524\"><p class=\"MsoListParagraphCxSpFirst\" style=\"margin-bottom:0cm;mso-add-space:auto;\ntext-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size: 12pt; font-family: &quot;Century Gothic&quot;, sans-serif;\">1.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size: 12pt; font-family: &quot;Century Gothic&quot;, sans-serif;\">Question mark (?) is that symbol, who\nindicates that any one valid character can occupy that position.<\/span><span lang=\"EN-IN\" style=\"font-size: 12pt; font-family: &quot;Century Gothic&quot;, sans-serif;\"><o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size: 12pt; font-family: &quot;Century Gothic&quot;, sans-serif;\">2.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size: 12pt; font-family: &quot;Century Gothic&quot;, sans-serif;\">When you are switching on of the\ncomputer from Power and loading the operating system, whom as this generally\nstarts with memory test and chips initialization, so what is called that Cold\nBoot.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size: 12pt; font-family: &quot;Century Gothic&quot;, sans-serif;\">3.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size: 12pt; font-family: &quot;Century Gothic&quot;, sans-serif;\">There may be case when the computer is\nalready on or has hanged up and we want to reboot or done by pressing\nctrl+alt+del keys simultaneously or just by pressing &#8220;Reset&#8221; button\non the system. It is say Warm Boot.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size: 12pt; font-family: &quot;Century Gothic&quot;, sans-serif;\">4.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size: 12pt; font-family: &quot;Century Gothic&quot;, sans-serif;\">If you are any instruction given to the\ncomputer to perform a specific task, called Command<\/span><span lang=\"HI\" style=\"font-size:12.0pt;font-family:&quot;Mangal&quot;,serif;mso-ascii-font-family:&quot;Century Gothic&quot;;\nmso-hansi-font-family:&quot;Century Gothic&quot;;mso-bidi-theme-font:minor-bidi\">.<\/span><span lang=\"EN-IN\" style=\"font-size: 12pt; font-family: &quot;Century Gothic&quot;, sans-serif;\"><o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size: 12pt; font-family: &quot;Century Gothic&quot;, sans-serif;\">5.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size: 12pt; font-family: &quot;Century Gothic&quot;, sans-serif;\">Internal Commands are MS-DOS stored in\nCommand interpreter file (COMMAND.COM).<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size: 12pt; font-family: &quot;Century Gothic&quot;, sans-serif;\">6.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size: 12pt; font-family: &quot;Century Gothic&quot;, sans-serif;\">External commands are those type\ncommands, that reside in DOS directory and when executed behave like commands.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size: 12pt; font-family: &quot;Century Gothic&quot;, sans-serif;\">7.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size: 12pt; font-family: &quot;Century Gothic&quot;, sans-serif;\">FORMAT is External command type.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;;\nmso-fareast-language:EN-IN\">8.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size: 12pt; font-family: &quot;Century Gothic&quot;, sans-serif;\">VER<\/span><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;mso-fareast-font-family:\n&quot;Times New Roman&quot;;mso-bidi-font-family:Arial;mso-fareast-language:EN-IN\"> is\nInternal command type.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size: 12pt; font-family: &quot;Century Gothic&quot;, sans-serif;\">9.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size: 12pt; font-family: &quot;Century Gothic&quot;, sans-serif;\">DIR is command into for do see list all\nor specific files of any directory on a specified disk.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size: 12pt; font-family: &quot;Century Gothic&quot;, sans-serif;\">10.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size: 12pt; font-family: &quot;Century Gothic&quot;, sans-serif;\">MD is command into for do see To make\ndirectory or subdirectory on a specified disk\/drive.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size: 12pt; font-family: &quot;Century Gothic&quot;, sans-serif;\">11.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size: 12pt; font-family: &quot;Century Gothic&quot;, sans-serif;\">CD or CHDIR is command into for do\nChange DOS current working directory to specified directory on specified disk\nor to check for the current directory on the specified or default drive.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size: 12pt; font-family: &quot;Century Gothic&quot;, sans-serif;\">12.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size: 12pt; font-family: &quot;Century Gothic&quot;, sans-serif;\">RMDIR or RD is in following command\ninto for do Removes a specified sub-directory only when it is empty.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;;\nmso-fareast-language:EN-IN\">13.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size: 12pt; font-family: &quot;Century Gothic&quot;, sans-serif;\">TREE<\/span><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;mso-fareast-font-family:\n&quot;Times New Roman&quot;;mso-bidi-font-family:Arial;mso-fareast-language:EN-IN\"> is in\nfollowing command into for do displays all of the directory paths found on the\nspecified drive.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size: 12pt; font-family: &quot;Century Gothic&quot;, sans-serif;\">14.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size: 12pt; font-family: &quot;Century Gothic&quot;, sans-serif;\">PATH is in following command into for\ndo sets a sequential search path for the executable\u2019s files, if the same are\nnot available in the current directory.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size: 12pt; font-family: &quot;Century Gothic&quot;, sans-serif;\">15.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size: 12pt; font-family: &quot;Century Gothic&quot;, sans-serif;\">COPY is in following command into for\ndo Copies one or more files from source disk\/drive to the specified disk\/drive.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size: 12pt; font-family: &quot;Century Gothic&quot;, sans-serif;\">16.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size: 12pt; font-family: &quot;Century Gothic&quot;, sans-serif;\">XCOPY is in following command into for\ndo copies files and directories, including lower-level directories if they\nexists.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size: 12pt; font-family: &quot;Century Gothic&quot;, sans-serif;\">17.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size: 12pt; font-family: &quot;Century Gothic&quot;, sans-serif;\">DEL is in following command into for do\nremoves specified files from specified disk\/drive.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size: 12pt; font-family: &quot;Century Gothic&quot;, sans-serif;\">18.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size: 12pt; font-family: &quot;Century Gothic&quot;, sans-serif;\">ATTRIB is in following command into for\nset or shows file attributes (read, write, hidden, Archive).<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size: 12pt; font-family: &quot;Century Gothic&quot;, sans-serif;\">19.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size: 12pt; font-family: &quot;Century Gothic&quot;, sans-serif;\">BACKUP is in following command into for\ndo store or back up one or more files\/directories from source disk\/drive to\nother destination disk\/drive.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size: 12pt; font-family: &quot;Century Gothic&quot;, sans-serif;\">20.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size: 12pt; font-family: &quot;Century Gothic&quot;, sans-serif;\">RESTORE is in following command into for\ndo restores files that were backed up using BACKUP command.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size: 12pt; font-family: &quot;Century Gothic&quot;, sans-serif;\">21.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size: 12pt; font-family: &quot;Century Gothic&quot;, sans-serif;\">FORMAT is in command into for&nbsp; do formats a disk\/drive for data storage and\nuse.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size: 12pt; font-family: &quot;Century Gothic&quot;, sans-serif;\">22.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size: 12pt; font-family: &quot;Century Gothic&quot;, sans-serif;\">TIME is in following command into for\ndo sets or displays the system time.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size: 12pt; font-family: &quot;Century Gothic&quot;, sans-serif;\">23.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size: 12pt; font-family: &quot;Century Gothic&quot;, sans-serif;\">TYPE is in following command into for &nbsp;do displays the contents of at the specified\nfile.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">24.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">Antivirus\nPrograms that guard your computer system against viruses or other damaging\nprograms.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">25.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">Multitasking\nin the ability of the operating system to run more than one application at a\ntime.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">26.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">Disk\nDefragmenter is a utility program that locates and eliminates unnecessary\nfragments and rearranges files and unused disk space to optimize operations.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">27.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">Uninstall\nprograms enable removing unneeded programs installed into the computer&#8217;s hard\ndisk.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">28.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">Backup\nprograms make copies of the files to be used in case the original files are\ndamaged or lost.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">29.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">Multitasking\nis the ability of the operating system to run more than one application at a\ntime.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">30.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">File\nare used to store data and programs.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">31.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">A\nTrack is a connecting ring.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">32.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">The\noperating system provides the user interface, controls the computers resources,\nand runs programs.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">33.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">Each\ntrack is divided into wedge-shaped sections called Sectors<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">34.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">Utilities\nare also known as service programs.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">35.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">Application\nSoftware that can be described as &#8220;end user&#8221; software.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">36.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">GUI\nStands for Graphical User Interface.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">37.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">MS\nDOS does not have a graphical user interface.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">38.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">Language\ntranslators convert the programming instructions, written by programmers into a\nlanguage that computer understand and process.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">39.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">Operating\nSystem provides the user interface, controls the computers resources, and runs\nprograms.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">40.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">Disk\nClean up utility identifies non-essential files on the hard disk and erases\nthem only when user allows their erasure.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">41.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">Managing\nResources, Running Applications and Providing User Interface is the function of\noperating system.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">42.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">Icons\nare graphical objects used to represent commonly used applications?<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">43.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">Starting\nor re-starting a computer is called Booting the system.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">44.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">Device\nDrivers are specialized programs that allow particular input or output devices\nto communicate with the rest of the computer system.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">45.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">Disk\nDefragmenter is a utility program, that locates and eliminates unnecessary\nfragments and rearranges files and unused disk space to optimize operations.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">46.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">The\nStart Button displays a list of commands that can be used to gain access to\ninformation, change hardware settings, find information stored in the, get\nonline help and shut down the computer.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">47.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">Netware,\nWindows N.T. Server and Windows XP Server example of network operating systems.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">48.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">Utilities\nare also known as service programs.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">49.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">Disk\nClean-up programs reduce the size of the files so that they accupy lesser space\non the disk.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">50.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">Each\ntrack is divided into wedge-shaped called sectors.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">51.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">Starting\nor Restarting a computer is not called multitasking the system.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">52.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">Language\nTranslators convert the programing instruction written by programmers into a\nlanguage that computers understand and process.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">53.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">Information\nis background software that helps the computer manage it&#8217;s own internal\nresources.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">54.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">Operating\nsystems are programs that manage resource, provide user interface and run\napplications.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">55.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">Starting\nor Re-starting a computer is called booting the system.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">56.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">Anti-virus\nprograms are meant to guard a computer from invasion of the virus programs.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">57.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">Uninstall\nprograms enable removing unneeded programs on started into.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">58.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">Trouble\nshooting programs recognize both hardware and software problems and try to\ncorrect them as far as possible.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">59.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">Device\nDrivers are specialized programs that allow particular input or output devices\nto communicate with the rest computer system.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">60.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">Antivirus\nprograms are meant to guard a computer from invasion of the virus programs.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">61.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">The\n&#8220;System Date&#8221; and &#8220;System Time&#8221; are the date and time as\nmaintained by the computer&#8217;s internal clock.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">62.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">Disk\nclean-up is not used to rearrange your files so that they are not broken up.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">63.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">In\nWindow a folder system is also called a &#8220;Directory System.&#8221;<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">64.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">&#8220;rtf&#8221;\nstands for &#8220;rich text format&#8221; <o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">65.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">You\ncan click on Help &amp; Support&nbsp; to learn\nhow to use Windows, obtain troubleshooting information, receive support and\nmore.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">66.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">In\nMS paint to draw a curved line, we have to click the Curve&nbsp; icon.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">67.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">The\nFont Size refers to the height and width of the characters to be printed.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">68.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">Minimize,\nMaximize and Close there are the buttons which are present on the &#8220;Title\nbar&#8221;.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-top:0cm;margin-right:0cm;\nmargin-bottom:0cm;margin-left:72.0pt;mso-add-space:auto;line-height:normal\"><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">&nbsp;<\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">69.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">Disk\nDefragmenter is not used to to remove unnecessary files on your hard disk to\nfree up space and your computer run faster.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">70.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">To\nchange the size of your picture, Select &#8220;Image <\/span><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;mso-bidi-font-family:\n&quot;Century Gothic&quot;\">\ud83e\udc52<\/span><span lang=\"EN-IN\" style=\"font-size:12.0pt;\nfont-family:&quot;Century Gothic&quot;,sans-serif\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Attributes&#8221;\nfrom the menu.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">71.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">To\nstart the calculator application, click &#8220;Start&#8221; and select &#8220;All\nPrograms <\/span><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-bidi-font-family:&quot;Century Gothic&quot;\">\ud83e\udc52<\/span><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">Accessories <\/span><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-bidi-font-family:&quot;Century Gothic&quot;\">\ud83e\udc52<\/span><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;mso-bidi-font-family:\nCalibri\"> <\/span><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Calculator.&#8221;<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">72.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">WordPad\ncan be used to create and format large and complex text documents.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">73.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">Notepad\nis a basic text editor that can be used to create simple documents.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">74.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">A\nfolder system is also called a Directory System.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">75.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">A\nfolder within a folder is not known as a &#8220;Folder list.&#8221;<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">76.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">AERO\nis the name of the new &#8220;glass-like&#8221; effect on Windows that displays\nsemi- transparent effects on dialog boxes.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">77.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">A\nfolder is like a container in which you can store files.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">78.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">The\noperating system&#8217;s job is to control the computer at the most fundamental\nlevel.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">79.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">The\nwindows interface is based on Graphical user Interface&#8221; or GUI.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">80.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">The\nname of a file consists of two parts, the File Name and the file extension\nname.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">81.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">To\naccess the location of the particular file quickly, you create a shortcut icon\nfor the file and place it on the desktop.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">82.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">In\nWindows sidebar contains mini-programs called gadgets.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">83.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">A\nfile created using Notepad is stored with the extension .txt.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">84.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">In\nwindows two types of &#8220;searchers&#8221; are supported: Regular search\nInstant search.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">85.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">When\nyour computer is booted and is ready to use, the screen you see is called the Desktop.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">86.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">&#8220;Computer&#8221;\nis not an application which performs functions same as that of a handheld\ncalculator.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">87.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">Windows\nDefender is designed to prevent and remove spy ware.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">88.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">The\nclipboard is available in Windows Programs.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">89.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">Windows\nAero is the graphical user interface for Windows<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">90.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">Operating\nSystem is the basic program of a computer.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">91.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">As\nyou type, the text Automatically moves to the next line it reaches the right\nend of the margin. This feature is called &#8220;Word Wrap.&#8221;<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">92.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">&#8220;Log\nOff&#8221; is not a power-saving state.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">93.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">In\nwindows, you can see multiple programs running simultaneously on different\nareas of your screen.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">94.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">The\nFormat menu is used to enhance the apperance of the contained presented in a\ndocument.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">95.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">The\n&#8220;text&#8221; tool is used to add text to a paint object.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">96.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">Windows\nFirewall helps in guarding your computer against malicious software.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">97.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">Notepad\nis a basic text editing programme and it is most commonly used to view or edit\ntext files.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">98.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">In\na windows operating system screen saver is a programme that displays on image,\nanimation, or just a blank screen on a computer after on input has been\nreceived for a certain length of time.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">99.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">Features\nin Windows Vista make it easier, safer and more entertaining to use your PC\nvirtually anytime and anywhere.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">100.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\n<\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;\nfont-family:&quot;Century Gothic&quot;,sans-serif\">In Windows Sleep is a power-saving\nstate.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">101.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\n<\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;\nfont-family:&quot;Century Gothic&quot;,sans-serif\">At the bottom of the screen, you can\nsee a long, thin bar which is called as Task bar.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">102.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\n<\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;\nfont-family:&quot;Century Gothic&quot;,sans-serif\">In Windows a &#8220;Clipboard&#8221; is a\ntemporary storage area for information that you have copied or moved from one\nplace and plan to use somewhere else.&nbsp;&nbsp; <o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">103.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\n<\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;\nfont-family:&quot;Century Gothic&quot;,sans-serif\">Paint is a drawing programme that can\nbe used to create modify graphic images.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">104.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\n<\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;\nfont-family:&quot;Century Gothic&quot;,sans-serif\">The Format menu is used to enhance the\nappearance of the content presented in a document.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">105.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\n<\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;\nfont-family:&quot;Century Gothic&quot;,sans-serif\">A Window is a rectangular section on\nthe screen that is used to display information and another program.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">106.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\n<\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;\nfont-family:&quot;Century Gothic&quot;,sans-serif\">The capability of an operating system\nto run multiple programmes at the same time is called &#8220;Multitasking.&#8221;<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">107.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\n<\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;\nfont-family:&quot;Century Gothic&quot;,sans-serif\">In Window, you can see multiple\nProgrammed running simultaneously on different areas of your screen.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">108.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\n<\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;\nfont-family:&quot;Century Gothic&quot;,sans-serif\">We can Navigate through text using Key\nboard.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">109.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\n<\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size: 12pt; font-family: &quot;Century Gothic&quot;, sans-serif;\">Icon<\/span><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\"> of\nWindows uses small video\/picture that represents objects, it has a text label\nthat further describes the object.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size: 12pt; font-family: &quot;Century Gothic&quot;, sans-serif;\">110.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\n<\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size: 12pt; font-family: &quot;Century Gothic&quot;, sans-serif;\">Computer<\/span><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">\nicon on the desktop, who opens a view into the resources of the local computer,\nwithin contents of the Window depend on the disk drives on your PC and the\nnetwork support that is installed.<\/span><span lang=\"EN-IN\" style=\"font-size: 12pt; font-family: &quot;Century Gothic&quot;, sans-serif;\"><o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size: 12pt; font-family: &quot;Century Gothic&quot;, sans-serif;\">111.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\n<\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size: 12pt; font-family: &quot;Century Gothic&quot;, sans-serif;\">Network icon\nthat displays the computers and shared printers connected on the windows.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">112.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\n<\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size: 12pt; font-family: &quot;Century Gothic&quot;, sans-serif;\">Recycle Bin<\/span><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">\nicon that stores all deleted objects like files, folders, documents,\napplications.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size: 12pt; font-family: &quot;Century Gothic&quot;, sans-serif;\">113.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\n<\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size: 12pt; font-family: &quot;Century Gothic&quot;, sans-serif;\">FOLDERS that\ncan stores other folders, documents, applications and shortcuts.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size: 12pt; font-family: &quot;Century Gothic&quot;, sans-serif;\">114.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\n<\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size: 12pt; font-family: &quot;Century Gothic&quot;, sans-serif;\">Alt\n+ Tab<\/span><span lang=\"EN-IN\" style=\"font-size: 12pt; font-family: &quot;Century Gothic&quot;, sans-serif;\"> is shortcut key for switch between\nopen applications.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size: 12pt; font-family: &quot;Century Gothic&quot;, sans-serif;\">115.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\n<\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size: 12pt; font-family: &quot;Century Gothic&quot;, sans-serif;\">Alt + Shift\n+ Tab<\/span><span lang=\"EN-IN\" style=\"font-size: 12pt; font-family: &quot;Century Gothic&quot;, sans-serif;\"> is shortcut key for switch backward\nbetween open applications.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size: 12pt; font-family: &quot;Century Gothic&quot;, sans-serif;\">116.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\n<\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size: 12pt; font-family: &quot;Century Gothic&quot;, sans-serif;\">Alt + Print\nScreen is of shortcut key for create screenshot for the current program.<\/span><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\"><br>\n<\/span><span lang=\"EN-IN\" style=\"font-size: 12pt; font-family: &quot;Century Gothic&quot;, sans-serif;\">Ctrl + Alt + Del is of shortcut key for\nreboot\/Windows task manager.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size: 12pt; font-family: &quot;Century Gothic&quot;, sans-serif;\">117.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\n<\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size: 12pt; font-family: &quot;Century Gothic&quot;, sans-serif;\">Ctrl + Esc\nis of shortcut key for Bring up the start menu.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size: 12pt; font-family: &quot;Century Gothic&quot;, sans-serif;\">118.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\n<\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size: 12pt; font-family: &quot;Century Gothic&quot;, sans-serif;\">Alt + Esc is\nof shortcut key for Switch between applications on the taskbar.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size: 12pt; font-family: &quot;Century Gothic&quot;, sans-serif;\">119.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\n<\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size: 12pt; font-family: &quot;Century Gothic&quot;, sans-serif;\">Rename is\nfaculty provide by F2 key, for selected object (icon\/file\/folder).<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size: 12pt; font-family: &quot;Century Gothic&quot;, sans-serif;\">120.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\n<\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size: 12pt; font-family: &quot;Century Gothic&quot;, sans-serif;\">Start find\nis faculty provide by F3 key, from the desktop.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size: 12pt; font-family: &quot;Century Gothic&quot;, sans-serif;\">121.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\n<\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size: 12pt; font-family: &quot;Century Gothic&quot;, sans-serif;\">Open the\ndrive selection when browsing has faculty provided by F4 key for the drive.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size: 12pt; font-family: &quot;Century Gothic&quot;, sans-serif;\">122.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\n<\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size: 12pt; font-family: &quot;Century Gothic&quot;, sans-serif;\">Refresh has\nfaculty provided by F5 key for the contents.<\/span><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\"><br>\n<\/span><span lang=\"EN-IN\" style=\"font-size: 12pt; font-family: &quot;Century Gothic&quot;, sans-serif;\">Alt + F4 is of shortcut key for exit\ncurrent open program.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size: 12pt; font-family: &quot;Century Gothic&quot;, sans-serif;\">123.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\n<\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size: 12pt; font-family: &quot;Century Gothic&quot;, sans-serif;\">Ctrl + F4 is\nof shortcut key for exit window in program.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;;\ncolor:#222222;mso-fareast-language:EN-IN\">124.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\n<\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size: 12pt; font-family: &quot;Century Gothic&quot;, sans-serif;\">Ctrl + Plus\nKey is of shortcut key for automatically adjust widths of all columns in\nWindows Explorer<\/span><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:\n&quot;Century Gothic&quot;,sans-serif;mso-fareast-font-family:&quot;Times New Roman&quot;;\nmso-bidi-font-family:&quot;Courier New&quot;;color:#222222;mso-fareast-language:EN-IN\">.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size: 12pt; font-family: &quot;Century Gothic&quot;, sans-serif;\">125.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\n<\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size: 12pt; font-family: &quot;Century Gothic&quot;, sans-serif;\">Alt + Enter\nis of shortcut key for automatically open properties window of selected icon or\nprogram.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size: 12pt; font-family: &quot;Century Gothic&quot;, sans-serif;\">126.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\n<\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size: 12pt; font-family: &quot;Century Gothic&quot;, sans-serif;\">Shift + F10\nis of shortcut key for Simulate right-click on selected item.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size: 12pt; font-family: &quot;Century Gothic&quot;, sans-serif;\">127.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\n<\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size: 12pt; font-family: &quot;Century Gothic&quot;, sans-serif;\">Shift + Del\nis of shortcut key for Delete programs\/files permanently.<o:p><\/o:p><\/span><\/p><p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n<\/p><p class=\"MsoListParagraphCxSpLast\" style=\"margin-bottom:0cm;mso-add-space:auto;\ntext-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">128.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\n<\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size: 12pt; font-family: &quot;Century Gothic&quot;, sans-serif;\">Holding\nShift During Boot up is of shortcut key for when putting in an audio CD will\nprevent CD Player from playing.<\/span><span lang=\"EN-IN\" style=\"font-size:12.0pt;\nfont-family:&quot;Century Gothic&quot;,sans-serif\"><o:p><\/o:p><\/span><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-8525\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-8525\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Excel<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-8525\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-8525\"><p class=\"MsoListParagraphCxSpFirst\" style=\"margin-bottom:0cm;mso-add-space:auto;\ntext-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">1.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;\n<\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;\nfont-family:&quot;Century Gothic&quot;,sans-serif\">In MS Excel, below the\n&#8220;Ribbon&#8221;, we can see Name Box on the Left and the Formula Bar on the\nright.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">2.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;\n<\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;\nfont-family:&quot;Century Gothic&quot;,sans-serif\">You excel file is not stored with the\nextension &#8220;.xltx&#8221;.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">3.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;\n<\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;\nfont-family:&quot;Century Gothic&quot;,sans-serif\">&#8220;Autocorrect&#8221; is not a\nfeature of Microsoft Excel that makes entering a series of heading easier by\nlogically repeating and extending the series.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">4.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;\n<\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;\nfont-family:&quot;Century Gothic&quot;,sans-serif\">&#8220;A relative reference&#8221; is not\na cell or range reference used in a formula whose location does not change when\na formula is copied.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">5.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;\n<\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;\nfont-family:&quot;Century Gothic&quot;,sans-serif\">To set margins, select\n&#8220;Margins&#8221; from the &#8220;Page Setup&#8221; group on the &#8220;Page\nLayout&#8221; tab.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">6.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;\n<\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;\nfont-family:&quot;Century Gothic&quot;,sans-serif\">Drop caps are the first character\/s at\nthe beginning that are enlarged, converting several lines.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">7.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;\n<\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;\nfont-family:&quot;Century Gothic&quot;,sans-serif\">To move among the worksheet in your\nworkbook, you are not need to click on the &#8220;Workbook&#8221; tab.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">8.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;\n<\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;\nfont-family:&quot;Century Gothic&quot;,sans-serif\">A theme comprise of a color palette,\nfont set, and effects.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">9.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;\n<\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;\nfont-family:&quot;Century Gothic&quot;,sans-serif\">You can view two areas of worksheet\nand lock rows or columns in one area by splitting or freezing panes.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">10.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">When\na formula containing an absolute cell reference is copied to another row or\ncolumn in the worksheet, the cell reference does not change.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">11.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">The\n&#8220;header&#8221; is usually the title you give on the page.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">12.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">In\na spreadsheet programmed a table is a selection of two or more cells.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">13.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">A\ntheme comprise of a color palette, font set, and effects.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">14.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">To\nselect a group or range of cells, click on the cell you want to begin, drag\nyour cursor and release it when you have reached the end of the selection.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">15.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">If\nwe require to add more data to be on one page, we change the page orientation\nto land scape.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">16.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">Each\nworksheet can be used to organized different types of related information.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">17.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">The\n&#8220;table&#8221; is not a visual representation of data and convey the\ninformation in an easy to understand and attractive manner.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">18.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">&#8220;Themes&#8221;\nprovided with MS Excel are universal designs that unify all of the styles.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">19.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">&#8220;Notebook&#8221;\nis not contains a collection of one or more worksheets and, optionally, chart\nsheets containing graphic pictures of your worksheet data.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">20.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">You\ncan create charts to represent data more effectival in an electronic sheet or\nworksheet.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">21.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">In\na spreadsheet each cell has its own address called as &#8220;cell address&#8221;.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">22.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">A\n\u201ctable\u201d is not a visual representation of data and conveys the information in\nan easy to understand and attractive manner.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">23.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">#DIV\/0!\nError, Excel displays this error when a number is divided either by zero (0) or\nby a cell that contains no value.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">24.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">####\nerro, Excel displays this error when a column is not wide enough to display all\nthe characters in a cell, or a cell contains negative date or time values.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">25.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">#N\/A\nerror, Excel displays this error when a value is not available to a Function or\nFormula.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">26.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">#NAME?\nerror, This error is displayed when Excel does not recognize text in a Formula.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">27.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">#NULL!\nError, Excel displays this error when you specify an intersection of two areas\nthat do not intersect (cross).<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">28.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">#REF!\nerror, Excel displays this error when a cell reference is not valid.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">29.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">#VALUE!\nError, Excel can display this error if your Formula includes cells that contain\ndifferent data types.<\/span><span lang=\"EN-IN\" style=\"font-size:12.0pt;\nfont-family:&quot;Century Gothic&quot;,sans-serif;mso-bidi-font-family:Mangal\"><o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">30.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">Left\nor Right arrow key selects the tab to the left or right when the ribbon is\nselected.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">31.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">In\na dialog, arrow keys move between options in an open drop-down list, or between\noptions in a group of options.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">32.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">F2\nEdit the active cell and put the insertion point at the end of its contents.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">33.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">Down\nor Up arrow key selects the next or previous command when a menu or submenu is\nopen.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">34.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">The\ncell address is not displayed in the &#8220;Text Box&#8221;.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">35.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">In\nan electronic spreadsheet or worksheet, data can be edited, new data can be\nadded, and unwanted data can be deleted.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">36.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">The\n&#8220;Review&#8221; tab contains proofing tools like spell check &amp; also has\nbutton that let you add comments to a worksheet and manage revisions.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">37.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">You\ncan create and design our own work book templates.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">38.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">In\na spreadsheet programmed as you move from one cell to another, the reference or\naddress to the active cell appears in the &#8220;Name Box.&#8221;<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">39.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">The\n&#8220;Insert&#8221; tab lets you add special ingredients like tables, graphics,\ncharts, and hyperlinks in a spreadsheet programmed.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">40.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">The\ntext that appears in the bottom margin of the page is called as the\n&#8220;Footer&#8221;.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">41.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">In\nExcel, a formula always begins with an equal sign (=) and uses arithmetic\noperators like +, -, *, \/, %, and ^ to perform addition, subtraction,\nmultiplication, division, percent and exponentiation respectively.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">42.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">While\nworking you may have to reference data from more than one sheet which is called\nreferencing multiple sheets.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">43.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">The\ndefault page orientation setting is not &#8220;Landscape&#8221;.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">44.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">Ctrl+Spacebar\nselects an entire column in a worksheet.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">45.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">Shift+Spacebar\nselects an entire row in a worksheet.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">46.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">Ctrl+Shift+Spacebar\nselects the entire worksheet.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">47.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">Ctrl+Spacebar\nselects an entire column in a worksheet.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">48.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">Shift+Spacebar\nselects an entire row in a worksheet.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">49.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">Ctrl+Shift+Spacebar\nselects the entire worksheet.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">50.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">Alt+Spacebar\ndisplays the Control menu for the Excel window.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">51.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">Shift+Tab\nmoves to the previous cell in a worksheet or the previous option in a dialog. <o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">52.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">Alt+Page\nUp moves one screen to the left in a worksheet. <o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">53.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">Ctrl+Page\nUp moves to the previous sheet in a workbook. <o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">54.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">Ctrl+Shift+Page\nUp selects the current and previous sheet in a workbook. <o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">55.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">Alt+Page\nDown moves one screen to the right in a worksheet <o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">56.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">Ctrl+Page\nDown moves to the next sheet in a workbook. <o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">57.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">Ctrl+Shift+Page\nDown selects the current and next sheet in a workbook. <o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">58.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">Ctrl+Home\nmoves to the beginning of a worksheet. <o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">59.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">Ctrl+Shift+Home\nextends the selection of cells to the beginning the worksheet. <o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">60.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">Alt+Enter\nstarts a new line in the same cell. <o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">61.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">Ctrl+Enter\nfills the selected cell range with the current entry. <o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">62.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">Shift+Enter\ncompletes a cell entry and selects the cell above. <o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">63.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">Ctrl+End\nmoves to the last cell on a worksheet, to the lowest used row the rightmost\nused column. <o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">64.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">Ctrl+Shift+End\nextends the selection of cells to the last used cell on the worksheet.&nbsp; <o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">65.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">Shift+Arrow\nkey extends the selection of cells by one cell.&nbsp;\n<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">66.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">Ctrl+Shift+Arrow\nkey extends the selection of cells to the last nonblank cell in the same column\nor row as the active cell, or if the next cell is blank, extends the selection\nto the next nonblank cell&nbsp; <o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">67.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">Left\nor Right arrow key selects the tab to the left or right when the ribbon is\nselected.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">68.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">Down\nor Up arrow key selects the next or previous command when a menu or submenu is\nopen.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">69.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">In\na dialog, arrow keys move between options in an open drop-down list, or between\noptions in a group of options.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">70.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">Down\nor Alt+Down arrow key opens a selected drop-down list.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">71.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">F2\nEdit the active cell and put the insertion point at the end of its contents.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">72.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">In\nformula bar, an adjacent range is specified by giving the starting and editing\ncell addresses separated by a Colon.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">73.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">A chart\nis a visual representation of data and conveys the information in an easy to\nunderstand and attractive manner.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">74.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">In\nformulas, a non-adjacent range is specified by giving the cell addresses\nseparated by a Comma.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">75.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">You\ncan use the formula bar to enter and edit data, instead of editing directly in\nyour work sheet.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">76.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">Your\nExcel file is stored with the extension .xlsx.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">77.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">The\nReview tab contains proofing tools like spell check.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">78.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">Goal\nSeek is a method which aids you in forecasting values.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">79.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">A Function\nis a prewritten formula the performs calculations automatically.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">80.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">MS\nExcel is used for different types of calculations varying from vary simple to\ncomplex.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">81.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">While\nchanging the level of an item in the hierarchy you can increase the indent by\nusing Tab.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">82.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">To\nremove individual character at the left you may press Backspace.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">83.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">The\nintersection of a row and a column is called a Cell.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">84.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">A Template\nis a file that is provided by the application in a &#8220;ready to use&#8221;\nformat.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">85.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">Styles\nare individual designs that can be applied to different parts to the document.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">86.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">File\ncontains commands for opening, saving, printing, and closing a file.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">87.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">The\ntext that appears in the top margin of the page is called the Header.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">88.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">The\n&#8220;title&#8221; is not usually given as the footer.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">89.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">To\nstop the automatic relative cell references, i.e. to make the cell reference\nabsolute, type a $ (dollar) character before the column and row number.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">90.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">In\nMicrosoft Excel, a single file or document is called a Workbook.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">91.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">A Microsoft\nExcel is like an accountant\u2019s ledger consisting of rows and columns.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">92.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">Thae\nAlt, W, L keyboard shortcut is used for switches the worksheet to Normal view.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">93.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">The\nAlt, W, I keyboard shortcut used for switches the worksheet to Page Break\nPreview view.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">94.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">The\nF11 keyboard shortcut used for Creates a chart the data in the current range in\na separate Chart sheet.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">95.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">The\nShift+F11 keyboard shortcut used for inserts a new worksheet.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">96.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">The\nShift+F10 keyboard shortcut used for displays the shortcut menu by a selected\nitem.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">97.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">The\nAlt+Shift+F10 keyboard shortcut used for displays the menu or message by an\nError Checking button.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">98.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">The\nCtrl+F10 keyboard shortcut used for maximizes or restores the selected workbook\nwindow.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">99.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\"> <\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\">The\nF4 keyboard shortcut used for repeats the last command or action, if possible.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">100.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\n<\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;\nfont-family:&quot;Century Gothic&quot;,sans-serif\">The Ctrl+F4 keyboard shortcut used for\ncloses the selected workbook window.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">101.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\n<\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;\nfont-family:&quot;Century Gothic&quot;,sans-serif\">The Alt+F4 keyboard shortcut used for closes\nExcel.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">102.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\n<\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;\nfont-family:&quot;Century Gothic&quot;,sans-serif\">The F1 keyboard shortcut used for displays\nthe Excel Help task pane.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">103.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\n<\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;\nfont-family:&quot;Century Gothic&quot;,sans-serif\">The Ctrl+F1keyboard shortcut used for displays\nor hides the ribbon.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">104.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\n<\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;\nfont-family:&quot;Century Gothic&quot;,sans-serif\">The Alt+F1 keyboard shortcut used for creates\nan embedded chart the data in the current range.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">105.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\n<\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;\nfont-family:&quot;Century Gothic&quot;,sans-serif\">The Alt+Shift+F1keyboard shortcut used\nfor inserts a new worksheet.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">106.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\n<\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;\nfont-family:&quot;Century Gothic&quot;,sans-serif\">The F2 keyboard shortcut used for Edit\nthe active cell and put the insertion point at the end of its contents.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">107.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\n<\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;\nfont-family:&quot;Century Gothic&quot;,sans-serif\">The Ctrl+Shift+U keyboard shortcut\nused for Expand or collapse the bymula bar.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">108.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\n<\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;\nfont-family:&quot;Century Gothic&quot;,sans-serif\">The Ctrl+1 keyboard shortcut used for Open\nthe Bymat Cells dialog.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">109.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\n<\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;\nfont-family:&quot;Century Gothic&quot;,sans-serif\">The Ctrl+Shift+F or Ctrl+Shift+P\nkeyboard shortcut used for Bymat fonts in the Bymat Cells dialog.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">110.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\n<\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;\nfont-family:&quot;Century Gothic&quot;,sans-serif\">The Shift+F2 keyboard shortcut used for\nInsert a note.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">111.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\n<\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;\nfont-family:&quot;Century Gothic&quot;,sans-serif\">The Shift+F2 keyboard shortcut used for\nOpen and edit a cell note.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">112.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\n<\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;\nfont-family:&quot;Century Gothic&quot;,sans-serif\">The Ctrl+Shift+Plus sign (+) keyboard\nshortcut used for Open the Insert dialog to insert blank cells.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">113.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\n<\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;\nfont-family:&quot;Century Gothic&quot;,sans-serif\">The Ctrl+Minus sign (-) keyboard\nshortcut used for Open the Delete dialog to delete selected cells.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">114.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\n<\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;\nfont-family:&quot;Century Gothic&quot;,sans-serif\">The Ctrl+Shift+colon (:) keyboard\nshortcut used for Enter the current time.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">115.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\n<\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;\nfont-family:&quot;Century Gothic&quot;,sans-serif\">The Ctrl+semi-colon (;) keyboard\nshortcut used for Enter the current date.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">116.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\n<\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;\nfont-family:&quot;Century Gothic&quot;,sans-serif\">The Ctrl+grave accent (`) keyboard\nshortcut used for Switch between displaying cell values or bymulas in the\nworksheet.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">117.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\n<\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;\nfont-family:&quot;Century Gothic&quot;,sans-serif\">The Ctrl+apostrophe (&#8216;) keyboard\nshortcut used for Copy a bymula from the cell above the active cell into the\ncell or the Bymula Bar.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">118.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\n<\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;\nfont-family:&quot;Century Gothic&quot;,sans-serif\">The Ctrl+X keyboard shortcut used for Move\nthe selected cells.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">119.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\n<\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;\nfont-family:&quot;Century Gothic&quot;,sans-serif\">The Ctrl+C keyboard shortcut used for Copy\nthe selected cells.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">120.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\n<\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;\nfont-family:&quot;Century Gothic&quot;,sans-serif\">The Ctrl+V keyboard shortcut used for Paste\ncontent at the insertion point, replacing any selection.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">121.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\n<\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;\nfont-family:&quot;Century Gothic&quot;,sans-serif\">The Ctrl+Alt+V keyboard shortcut used for\nOpen the Paste Special dialog.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">122.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\n<\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;\nfont-family:&quot;Century Gothic&quot;,sans-serif\">The Ctrl+I or Ctrl+3 keyboard shortcut\nused for Italicize text or remove italic bymatting.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">123.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\n<\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;\nfont-family:&quot;Century Gothic&quot;,sans-serif\">The Ctrl+B or Ctrl+2 keyboard shortcut\nused for Bold text or remove bold bymatting.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">124.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\n<\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;\nfont-family:&quot;Century Gothic&quot;,sans-serif\">The Ctrl+U or Ctrl+4 keyboard shortcut\nused for Underline text or remove underline<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">125.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\n<\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;\nfont-family:&quot;Century Gothic&quot;,sans-serif\">The Ctrl+5 keyboard shortcut used for Apply\nor remove strikethrough bymatting.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">126.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\n<\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;\nfont-family:&quot;Century Gothic&quot;,sans-serif\">The Ctrl+6 keyboard shortcut used for Switch\nbetween hiding objects, displaying objects, and displaying placeholders by\nobjects.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">127.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\n<\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;\nfont-family:&quot;Century Gothic&quot;,sans-serif\">The Ctrl+Shift+ampersand (&amp;)\nkeyboard shortcut used for Apply an outline border to the selected cells.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">128.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\n<\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;\nfont-family:&quot;Century Gothic&quot;,sans-serif\">The Ctrl+Shift+underline (_) keyboard\nshortcut used for Remove the outline border from the selected cells.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">129.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\n<\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;\nfont-family:&quot;Century Gothic&quot;,sans-serif\">The Ctrl+8 keyboard shortcut used for Display\nor hide the outline symbols.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">130.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\n<\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;\nfont-family:&quot;Century Gothic&quot;,sans-serif\">The Ctrl+D keyboard shortcut used for Use\nthe Fill Down command to copy the contents and bymat the topmost cell of a\nselected range into the cells below.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">131.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\n<\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;\nfont-family:&quot;Century Gothic&quot;,sans-serif\">The Ctrl+Shift+tilde sign (~) keyboard\nshortcut used for Apply the General number bymat.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">132.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\n<\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;\nfont-family:&quot;Century Gothic&quot;,sans-serif\">The Ctrl+Shift+dollar sign ($)\nkeyboard shortcut used for Apply the Currency bymat with two decimal places\n(negative numbers in parentheses).<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">133.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\n<\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;\nfont-family:&quot;Century Gothic&quot;,sans-serif\">The Ctrl+Shift+percent sign (%)\nkeyboard shortcut used for Apply the Percentage bymat with no decimal places.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">134.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\n<\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;\nfont-family:&quot;Century Gothic&quot;,sans-serif\">The Ctrl+Shift+caret sign (^) keyboard\nshortcut used for Apply the Scientific number bymat with two decimal places.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">135.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\n<\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;\nfont-family:&quot;Century Gothic&quot;,sans-serif\">The Ctrl+Shift+number sign (#)\nkeyboard shortcut used for Apply the Date bymat with the day, month, and year.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">136.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\n<\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;\nfont-family:&quot;Century Gothic&quot;,sans-serif\">The Ctrl+Shift+at sign (@) keyboard\nshortcut used for Apply the Time bymat with the hour and minute, and AM or PM.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">137.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\n<\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;\nfont-family:&quot;Century Gothic&quot;,sans-serif\">The Ctrl+Shift+exclamation point (!)\nkeyboard shortcut used for Apply the Number by mat with two decimal places<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">138.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\n<\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;\nfont-family:&quot;Century Gothic&quot;,sans-serif\">The Ctrl+K keyboard shortcut used for Open\nthe Insert hyperlink dialog.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">139.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\n<\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;\nfont-family:&quot;Century Gothic&quot;,sans-serif\">The F7 keyboard shortcut used for Check\nspelling in the active worksheet or selected range.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">140.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\n<\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;\nfont-family:&quot;Century Gothic&quot;,sans-serif\">The Ctrl+Q keyboard shortcut used for Display\nthe Quick Analysis options by selected cells that contain data.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">141.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\n<\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;\nfont-family:&quot;Century Gothic&quot;,sans-serif\">The Ctrl+L or Ctrl+T keyboard shortcut\nused for Display the Create Table dialog.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">142.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\n<\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;\nfont-family:&quot;Century Gothic&quot;,sans-serif\">The Ctrl+Shift+G keyboard shortcut\nused for Open the Workbook Statistics dialog.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">143.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\n<\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;\nfont-family:&quot;Century Gothic&quot;,sans-serif\">The Alt+F keyboard shortcut used for Open\nthe File page and use Backstage view.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">144.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\n<\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;\nfont-family:&quot;Century Gothic&quot;,sans-serif\">The Alt+H keyboard shortcut used for Open\nthe Home tab and bymat text and numbers and use the Find tool.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">145.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\n<\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;\nfont-family:&quot;Century Gothic&quot;,sans-serif\">The Alt+N keyboard shortcut used for Open\nthe Insert tab and insert PivotTables, charts, add-ins, Sparklines, pictures,\nshapes, headers, or text boxes.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">146.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\n<\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;\nfont-family:&quot;Century Gothic&quot;,sans-serif\">The Alt+P keyboard shortcut used for Open\nthe Page Layout tab and work with themes, page setup, scale, and alignment.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">147.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\n<\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;\nfont-family:&quot;Century Gothic&quot;,sans-serif\">The Alt+M keyboard shortcut used for Open\nthe Bymulas tab and insert, trace, and customize functions and calculations.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">148.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\n<\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;\nfont-family:&quot;Century Gothic&quot;,sans-serif\">The Alt+A keyboard shortcut used for Open\nthe Data tab and connect to, sort, filter, analyze, and work with data.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">149.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\n<\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;\nfont-family:&quot;Century Gothic&quot;,sans-serif\">The Alt+R keyboard shortcut used for Open\nthe Review tab and check spelling, add notes and threaded comments, and protect\nsheets and workbooks.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">150.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\n<\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;\nfont-family:&quot;Century Gothic&quot;,sans-serif\">The Alt+W keyboard shortcut used for Open\nthe View tab and preview page breaks and layouts, show and hide gridlines and headings,\nset zoom magnification, manage windows and panes, and view macros.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">151.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\n<\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;\nfont-family:&quot;Century Gothic&quot;,sans-serif\">The Ctrl+9 keyboard shortcut used for Hide\nthe selected rows<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">152.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\n<\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;\nfont-family:&quot;Century Gothic&quot;,sans-serif\">The Ctrl+0 keyboard shortcut used for Hide\nthe selected columns<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">153.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\n<\/span><\/span><!--[endif]--><span style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-ansi-language:EN-US\">MS-Office Application developed by Microsoft.<\/span><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif\"><o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;mso-fareast-font-family:\n&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;;mso-ansi-language:EN-US\">154.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\n<\/span><\/span><!--[endif]--><span style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-ansi-language:EN-US\">9 tag options available in MS-Excel 2016 Application\nby default.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;mso-fareast-font-family:\n&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;;mso-ansi-language:EN-US\">155.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\n<\/span><\/span><!--[endif]--><span style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-ansi-language:EN-US\">The MS-Excel also called the Spreadsheet program.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">156.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\n<\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;\nfont-family:&quot;Century Gothic&quot;,sans-serif\">The Number option found in the Home\ntab in MS-Excel 2016.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">157.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\n<\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;\nfont-family:&quot;Century Gothic&quot;,sans-serif\">The Pivot table option found in the Insert\ntab in MS-Excel 2016.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">158.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\n<\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;\nfont-family:&quot;Century Gothic&quot;,sans-serif\">The Illustration option found in the Insert\ntab in MS-Excel 2016.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">159.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\n<\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;\nfont-family:&quot;Century Gothic&quot;,sans-serif\">The recommended chart option found in\nthe Insert tab in MS-Excel 2016.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">160.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\n<\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;\nfont-family:&quot;Century Gothic&quot;,sans-serif\">The 3D map option found in the\nfollowing tab in MS-Excel 2016.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">161.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\n<\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;\nfont-family:&quot;Century Gothic&quot;,sans-serif\">The pivot chart option found in the Insert\ntab in MS-Excel 2016.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">162.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\n<\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;\nfont-family:&quot;Century Gothic&quot;,sans-serif\">The spark lines option found in the Insert\ntab in MS-Excel 2016.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">163.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\n<\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;\nfont-family:&quot;Century Gothic&quot;,sans-serif\">The filters option found in the Insert\ntab in MS-Excel 2016?<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">164.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\n<\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;\nfont-family:&quot;Century Gothic&quot;,sans-serif\">The symbols option found in the Insert\ntab in MS-Excel 2016?<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">165.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\n<\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;\nfont-family:&quot;Century Gothic&quot;,sans-serif\">The themes option found in the Page\nLayout tab in MS-Excel 2016.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">166.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\n<\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;\nfont-family:&quot;Century Gothic&quot;,sans-serif\">The page setup option found in the Page\nLayout tab in MS-Excel 2016.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">167.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\n<\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;\nfont-family:&quot;Century Gothic&quot;,sans-serif\">The scale to fit option found in the Data\ntab in MS-Excel 2016.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">168.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\n<\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;\nfont-family:&quot;Century Gothic&quot;,sans-serif\">The sort and filter option found in\nthe Data tab in MS-Excel 2016.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">169.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\n<\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;\nfont-family:&quot;Century Gothic&quot;,sans-serif\">The group option found in the Data tab\nin MS-Excel 2016.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">170.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\n<\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;\nfont-family:&quot;Century Gothic&quot;,sans-serif\">The ungroup option found in the Data tab\nin MS-Excel 2016.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">171.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\n<\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;\nfont-family:&quot;Century Gothic&quot;,sans-serif\">The protect sheet option found in the Review\ntab in MS-Excel 2016.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">172.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\n<\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;\nfont-family:&quot;Century Gothic&quot;,sans-serif\">The track change option found in the Review\ntab in MS-Excel 2016.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">173.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\n<\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;\nfont-family:&quot;Century Gothic&quot;,sans-serif\">The page break option found in the View\ntab in MS-Excel 2016.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">174.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\n<\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;\nfont-family:&quot;Century Gothic&quot;,sans-serif\">The custom view option found in the View\ntab in MS-Excel 2016.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">175.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\n<\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;\nfont-family:&quot;Century Gothic&quot;,sans-serif\">The show option found in the View tab\nin MS-Excel 2016.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">176.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\n<\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;\nfont-family:&quot;Century Gothic&quot;,sans-serif\">The spilt option found in the View tab\nin MS-Excel 2016.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">177.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\n<\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;\nfont-family:&quot;Century Gothic&quot;,sans-serif\">The hide option found in the View tab\nin MS-Excel 2016.<o:p><\/o:p><\/span><\/p><p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom:0cm;mso-add-space:\nauto;text-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">178.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\n<\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;\nfont-family:&quot;Century Gothic&quot;,sans-serif\">The new window option found in the View\ntab in MS-Excel 2016.<o:p><\/o:p><\/span><\/p><p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n<\/p><p class=\"MsoListParagraphCxSpLast\" style=\"margin-bottom:0cm;mso-add-space:auto;\ntext-indent:-18.0pt;line-height:normal;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;font-family:&quot;Century Gothic&quot;,sans-serif;\nmso-fareast-font-family:&quot;Century Gothic&quot;;mso-bidi-font-family:&quot;Century Gothic&quot;\">179.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\n<\/span><\/span><!--[endif]--><span lang=\"EN-IN\" style=\"font-size:12.0pt;\nfont-family:&quot;Century Gothic&quot;,sans-serif\">The freeze panes option found in the View\ntab in MS-Excel 2016.<o:p><\/o:p><\/span><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Accounting TBM Manual Accounting Transactions Company Management Accounting Accounting Notes For Students TBM Course Name&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&#8211; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;C-PAC (Computerize-Professional Accounting Course) Course Duration&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &#8211; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 1 Year\u2019s and 6 months\u2019&nbsp; Course Semesters&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&#8211;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; These are three Semesters- First Semester &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&#8211; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Computer Basic, Word-Processing, Spreadsheet, Internet Second Semester&nbsp;&#8211; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Manual Accounting Third Semester&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&#8211; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Computerize [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-1934","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.ucidream.com\/index.php?rest_route=\/wp\/v2\/pages\/1934","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.ucidream.com\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.ucidream.com\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.ucidream.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ucidream.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1934"}],"version-history":[{"count":0,"href":"https:\/\/www.ucidream.com\/index.php?rest_route=\/wp\/v2\/pages\/1934\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.ucidream.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1934"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}