Types of Entries | Ruling of a Journal | NTA UGC NET paper 2
Types of Entries There are two types of entries, which are recorded in the journal: simple entry and compound entry. A simple entry involves two accounts only, one affecting the debit side and other affecting the credit side with an equal amount. Sometimes a journal entry may have more than one debit or more than […]
Bookkeeping and Accounting Process
The Bookkeeping and Accounting ProcessThe bookkeeping process refers primarily to recording the financial effects of financial transactions only into accounts. The difference between manual and any electronic accounting system is the time delay between the recording of the financial transaction and posting it in the concerned account. This delay is absent in electronic accounting systems […]
Functions & Users of Accounting Information
Functions of Accounting Maintaining systematic records: The basic function of accounting is to maintain proper records of transactions that take place in chronological order. These records provide a base analysis and decision-making. It consists of recording in the original/subsidiary books of entry, posting to ledger, preparation of trial balance and final accounts. Meeting legal requirements: […]
Terminology of Financial Accounting, Documents, Responsibility, Conventions
Terminology of Financial Accounting Event: It a process or part of process that occurs at a particular moment and has a definite place of occurrence. Events are the cause of external transactions. Transaction: It refers to any act of the business that changes the financial position of the business unit. Debit: It is the aspect […]
Networking Operating System & UTILITIES | NTA NET Paper 1
Operating SystemsAs we have discussed in pervious Unit, Operating system (OS) is software, having various programs and data that runs on computers which controls the computer hardware and provides common services for efficient execution of various application software.For hardware functions such as input and output and memory allocation, the operating system work as an intermediary […]
Pointing devices & scanner | NTA UGC NET
Pointing devices Pointing devices provide an interface with the system unit by accepting point gestures and converting them into machine readable input. There are wide variety of different pointing devices including mouse, joystick, touch screen and light pen. While the most frequent pointing device by far is the mouse, and many more devices have been […]
FUNDAMENTALS OF COMPUTER & IT
FUNDAMENTALS OF COMPUTER & IT KeyboardsOne of the general and most common ways to input data is by keyboard. The Keyboards convert or translate numbers, letters and special characters that people understand into electrical signals. These electrical signals are sent to and processed by the system unit.There are wide varieties of different keyboard designs. They […]
TYPES & APPLICATIONS OF COMPUTERS NTA NET Paper 1
TYPES OF COMPUTERS The computers are classified in variety of ways depending upon the principle of working, construction, size, applications. Various types of computers are discussed in this section. Digital and Analog Computers Analog computers The computers that process analogue signals are known as Analogue Computers. Analogue signal is a continuous signal. For example sine […]
ADVANTAGES OF COMPUTERS & PROGRAMMING LANGUAGES
ADVANTAGES OF COMPUTERS & PROGRAMMING LANGUAGES Compared to traditional systems, computers offer lot of significant features. That‘s why the traditional systems are being replaced speedily by computer based systems. In traditional system human performs the task of writing data in the registers or books and used to perform calculations or making a report apart from […]
All about computers basics to advance level ICT NTA UGC NET
All about computers basics to advance level ICT NTA UGC NET Evolution of Computer Technology The origin of computer technology took place in 19th century. People inthose days desired to have a machine that would perform mathematicalcalculations. ABACUS is considered as the first computer in the world. It was used to perform simple measurements and […]
