(ii) Set order to This command is used to activate any tag In the CDX file. file. Syn :- Set order to (iii) Close index This command is used to close the index file but the corresponding data base file will be open Syn:- close index (iv) Delete tag : We can delete one or more tag from a compound index file by using the delete tag command. It is a tag in a non structural structural index file file we must open the index file file before you excute the delete tag command. Syn :- Delete tag (of,CDX bname) bn ame) We can also delete more than one tag at a time by specify a list of tag name than a single tag in delete tag command. Syn :- Delete tag (of CDX name), (of CDX name)…. You can delete all the tag from Step 5th Click on OK to choose the field picker dialogue box and return to the Quick report dialogue box. compound index file by adding key “all” to delete tag command. Syn :- Delete tag all (of CDX name) “INDEXING ON MULTITPLE FIELDS” :Like sort command we also index a file on multiple multiple fields. fields. The field field has been joined with “t” “t” sign to make the index key field. Syn :- Index on + (Note :- we have to be careful while join the field as they must be of the same time that is you can note join join a character field field with a numeric field. field. If you do so the index command will result in error message is “operator/operates type mismatch”) “REINDEXING” :Reindex command recreats all the open index files (Idx & cdx). It rebuilds all the open index file in the current woarea if any change have been made made to the the tabl tablee of dlf while while the index index file file was closed closed.. We can upda update te its with with “reindex”command. Syn :- Reindex “Sorting vs Indexing”
(i) (i) (ii) (ii) (iii (iii)) (iv) (iv) (v) (v)
An ind index ex fil filee tak takes es less less disk disk spac spacee the then n the the sor sortt fil file. e. Inde Index x comm comman and d work workss fast faster er the then n sort sort comm comman and. d. Inde Indexi xing ng use “t”si “t”sign gn for multi multipl plee fiel fields ds and sorti sorting ng use ‘,’ sign sign for multi multipl plee fields sorting. Index Index comma command nd also also all allow ow us to add add new new recor records ds keepi keeping ng the the origi original nal orde orderr of records than sorting. In inde indexi xing ng the the defau default lt reco record rd numb number er coul couldn dn’t ’t chan change ge but but in sorti sorting ng the the default record number is always change. “FIND AND SEEK” :-
Find and seek command can help to find information with the help of index file. These command can be use index file file as well as socked file. “Find” :- In visual FoxPro find the specify information quickly with find command. Find operates on the character, string of data : fields: Find always search at the first record in the Index table and continue until the specified value is found or o r end of file is cncontened. When we use find command command we must specify specify a contents contents with it. it. A contents is a number, data or character string that is used for its types. Syn :- Find (Note :- (i) Where character string is a group of character that should not be surrounded by cautation marks {“ “} (ii) When we using find command make since that we index file open first.) SEEK : Seek commands tells the find first record in an index table that match the require condition expression. An expression may be numeric value and character string, string, If seek is used a character string than the string must be inclose in a single or double words or square bracketes ‘[ ]’ Syn :- Seek The seek command will search the active index file and locate the first record matching the name “info” The record by itself wouldn’t be display the seek command will move the record pointer to the desire record. If we type display to to look at the record the record will be show on screen. Locate
The Locate command is used for finding the position of a record in the table as a per the condition and with use of display command, we saw the reached record or records on the screen.
(Note :- We can apply for one or more than one field, locate command doesn’t show the record on the screen. It gives only the the record number in the status status far.” To continue searching through the entire table use the “continue” command . You can also press “ctrl+A” instead of the continue command in the command windows when ending the searching of locate command show the message end of locate stop on the status bar. Syn :- Locate for = Syn:- Display Continue EMBADED : (Locate)
Visual FoxPro can do so by means of string operator which find the embedded words in the text. text. If works only with character expression. Syn :- Locate for “Sharma” $ name Ex. Locate for sharma $ name or “Kumar” $ name) REPORT GENERATION In visual FoxPro the list command retriere the data from the data base file. The list command just include file file heading follow by the contain of the records and there are not facility to include page title, page number date etc. You also can’t display total or sub total for numeric fields however you can get all there and much more. If you use the report feature feature of visual foxpro foxpro you can define the desire report format a report format file. A report is the collection collection of facts and figures. Features of the reports :(i) You can insert the reports title which can have any number of lines. (ii) You can select the fields they are order o rder as well as the record appear in the report. (iii) The width of the fields can be different in the report format file. (iv) The report can be printed on every page or only on the first page. (vi) (vi) The repor reportt can can have have page page footer footer that that is printe printed d at the the bott bottom om of the page page in the the report. (vii (vii)) Th Thee data data in the the repo report rt can can be be goo goonp nped. ed. (vii (viii) i) Calc Calcul ulati ation on such as sum, sum, average average max, max, mini minimu mum m can can be perfor perform m on the numeric data in the report.
TYPE OF REPORT :There are two basic type of report _ (i)
Quick Report
This report outomatically place selected fields in the loyout. The window we cannot insert the report tittle, date, time, total, sub total in the quick report format. (ii)
Costumize Re Report
You can desire report as your requirement. requirement. You can insert all the feature that are the supported by the report in report file. Visual FoxPro offers three tools for producing report there are :(a) (a) Auto Autokep kepor ortt (b) Report Report desig designer ner (c) Report Report wizard wizard Generating a Quick Report To generate a quick report from menu do this step list :Step List Click on the new button button on standard tool bar. Click on report radio radio button or click on select on slew slew file. Report designer window dialogue box appear. Step 2nd Choose report menu and select quick report. Step 3rd Uncheck the add option for table name and add the field name to report designer window Step 4th Click on fields button to open the field picker dialogue box and click on move button to add the field.
Step 6th Click on OK to close the quick report dialogue box. Step 7th Preview the quick report by selecting print preview form file menu.
Creating a Quick Report with the help of commands: To creating a quick report first of all open the data base file and create report command with the help of create report command. Create Report Command This command open layout window and generate quick report. Syn :- Create report From File menu You can open the report layout window from the file menu. Close on file menu > new report and click OK. Creating Continue Report : You can create continue report through menu selection or by typing create through menu selection by or by typing create report “ command in the command window. Before creating a costrumize report the data base file must be open. Syn :- Create Report After it visual visual FoxPro display display the report layout window. window. This window window is devided into three parts :There are :(i) (ii) (iii)
Page Header Detail Page footer There are called Band. And they identified identified place band area for specified type of information with in these bands you can place field, text, simple, simple Graphics, boxes etc. (i)
Page Header
It is used to define define the header of the report. It contains the report header such as name of heading etc.
(ii)
Detail
This band is called body of the page because total information of the report are display by this band in the report. You can use or place all of selected selected fields in any order in this band. (iii)
Page footer
It is used to create create the page footer. It is also used to printing total, subtotal, data, page number etc. (note ; The extension of report format file is “frx” and “frt”.) Generating a customize report : Report wizad is used to generate report using only one table. The report wizard lets you to create the two basic types types of reports that list the the fields in columns wdh one report to each row and field names at the top of each column also report list the records one after another with field using report wizard you can select the desined fields and than sort order and an d the style.
(i) (ii) (ii)
You can create a report in report wizard with following ways ;From From the the too tooll menu menu cho choos osee wize wizene ned d and and sele select ct rep repor ort. t. It dis displ play ay a wiza wizarrd selection dialogue box. In the wizard wizard select selection ion dialog dialogue ue box box choo choose se report report wizard wizard and click click ok. ok.
Step.1 Select fields and click on ‘next’ buten Step.2 Goup records click on ‘next’ button. Step.3 Choose report styleStep.4 Difne report layout layout click on ‘next’ butten Step.5 Save report and click on ‘finesh’ Displaying & printing reports A repo report rt disp displa laye yed d or prin printe ted d at any any link link with with the the help help of “REPORT FORM” command. If you wish to display the report on the screen then enter the following command in command window. Syntax:- REPORT FORM If you want to print the record on the prints you can use following commands. Syntax:- REPORT FORM TO PRINTER Printed selected records in report you can use conditions, scope with report command To print selected record in the report do this-
Syntax;- Report form for Saving the report created can be saved in a text file by using following command :Syntax:- Report form to file The report command save the report in in any text file Visule Visule fox pro use text As the default default file extension extension name. If you want to some other other extension extension name using following command. Syn :- Report form to file PREVIEWING A REPORT The preview mode of report form command unable you to view the record page by page to use preview mode with report form command you can use preview clause with it. Syn :- Report form preview
FORMS When we use append, edit and browse command to data add or make charges to a table visual FoxPro display on the screen from but the screen presented may not be user friendly than visual foxpro provide us a flexible and powerful tool called forms. Create a custom field argument include customize the font type and size of each each object object in form. The browse browse and edit mode format format are difficul difficultt to read read but the forms forms helps us us to move between between recorded recorded and add records records or clause. clause. Visual Visual FoxPro FoxPro also gives us two simple tools for create forms :(i) The autoform feature (ii) The form wizard (i)
The autoform feature
To create an autoform open a table and click the autoform open a table and and click the autoform button of the standard tool bar. Visual foxpro takes a moment to create the form and then display a data entry form that would include all the fields assign in the table. (ii)
The form wizard :
To create a form wizard do this (a) Click on the form button on the standard tool bar to open the form wizard with selection dialogue box. (b) click the the menu, choose choose wizards wizards selectio selection n dialogue dialogue box.
THE ANOTHER COMPUTER
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Second This functions returns the number system time in seconds thousand format with a re solution of 1 mile second. Syn :- Seconds ( ) Time The time function is eight character long and is presented in the HH :MM: SS format format HH stand for hours MM stand for mintues mintues and SS stands stands for seconds. The time functions gives you access to the system time you can use this functions to store the system time to a memory variable or table field. Syn :- Time ( ) Year The year function converts the date exp. Into a year exp. Syn :- Year (Date ) NOMERIC FUNCTIONS We can use the following functions Numerical values functions useful for mainly mathematical or financial calculations. ABS ( ) The ABS function returns the abclute value of a numeric Syn :- ABS (No.) ACOS This is tignomeric functions returns the arc cosin of a numeric on angle in radiations between ‘o’ and x. Syn :- ACOS (No.) ASIN :This is tignomati tignomaticc function returns returns the are of numeric numeric value a radions. The value of the numeric argument must be between +1 and -1. Syn :- ASIN (no.) AIAN This is formatic function returns the aic TANGENT of a numeric value on angle in radions between Ω/2 and + Ω/2. Ω/2. The numeric argument can be any value.
Syn :- AIAN BETWEEN This function returns a value of ‘true’. If the 1st numeric exp is greeter greeter than or equal to (>) second second numeric numeric exp and less than or equal equal to (<=) a third numeric exp. Syn. Between (F.V , S.V, third –v) Ex. Between (5,1,10) ‘T’ Between (5,1,4) ‘F’ Ceiling This func This functi tion on retu return rnss the the near neares estt inte intege gerr that that is grea greate terr than than or equa equall to numer numeric ic arguments. It rounds all positive numbers with with a decimal positions positions upto the next highest number and round all negative numbers with a decimal (print upto the next number closest ‘o’. Syn :- Ceiling (Exp.) COS ( ) This is tignomatric function returns the COSIN of a numeric argument the result returns by this functions range between -1 and +1. Syn :- COS (Exp.) DTORCI This function converts a numeric angle from degrees to radions. You must convert to a decimal angle expressed in degree. Syn :- D to R (no angle) Ex. This is the natural exponent operator Syn ; Exp. No. FLOOR This functions returns returns the future value of an investments. investments. You must supply the equal periodic periodic payment payment and periodic interest interest rate rate and the number of periods. The payment are made. Syn :- FV (payment, Interest,period) Int ( ) This function values the numeric arguments and returns the integer part of the numeric. Syn ;- Int (Exp. ) (5.5) .IS Digits ( ) This functions returns a true y the first char of a char.
Exp. Is a digit form. Syn :- Is digit (char. Exp) For example : is digit ( “5 ABC “ ) ,T,
LOG ( ) This is natural logarithm operator. operator. Syn ; Log (num. Exp) MAX : The max function returns the higher value of two numeric exp. Syn : MAX (num 1, num2) MIN ; The mod functions functions or modules function function returns returns the reminder reminder value from a devisor problem. Syn ;- MOD (no. divisor) PAYMENT : This function is a a financial function returns the amount of each periodic payment on a loan . Syn ;- PAYMENT (principal, interest, interest, period) PIL: This functions returns the number, constant is the ratio of the circle of its diameter. Syn :- PI ( ) PVL : This financial function returns the present value of an investments. Syn :- PV ( ) RANDU: This function return a random number between ‘o’ and ‘t’ Syn;- RAND (No.)
ROUND: This function round a number to a specified number of decimal place. Syn. Round (Nc, decimal place) Ex.
THE ANOTHER COMPUTER
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Read ability You should write the sources the programme in high level language so that it is readable to you and to other. Portability Write the code using high level language so that it is easy to transfer the programme to other machine as well as. Mentainability As you write the programme think again new you might want to change or extained it in future.
Creating Prog design (i) (ii) (iii)
Syntax error Logical error Run time error
Syntax error Syntex is a set of rules the structure and relationship between symbol symbol,, words and In a languag languagee statem statement ent.. A syntax syntax error show when when a programme can’t understand and the command that has been entored. Logical error Logical returns to sequence of operation performed by a software or handw handwar are. e. Softw Softwar aree logi logicc or prog progra ramm mmee logi logicc is the sequ sequen ence ce ofn ofn instruction in programme logical logical errors are the the errors that have been. Etensel in the instruction created because of the mistake from the programme. Run time error When a prog is run on computer and the result are not achieve due to sum in particular instructions. Structure Programme It is an approach approach to program programming. ming. Structured Structured progr program ammi ming ng is used used a top top down down appr approa oach ch in whic which h the the main main prog prog is decompoused into smaller modules. These modules are generally independent in nature and can be used from from any point in the the prog. It also make debigging debigging easier. Structure programming makes use of three basic programme constructs
(i) (ii) (iii)
Sequence Branch Instruction
Sequence Prog. Runs sequence from 1st statement to last statement. Branch Based on 0ut comes of certain condition with in prog. Only part of the prog is executed and the rest is ignored.
THE ANOTHER PART OF COMPUTER
(1) Master file Financial accounting system is the one where all transaction like income received, expenditure are recorded. (ii)Transaction file Transa Transacti ction on file file are retrie retrieved ved and printe printed, d, analys analysis, is, stored stored and precessed for further information. Inventory control What an inventory We see goods all around us, in departmental store, factory at gas station and so on any business has to keep sufficient stock of goods and other materials to support its production requirement. “A record of available goods in the store is known as inventory”
Aim of inventory control The basic aim of inventory control is to provide answer to two question. (1) How much stock should should one one order? (2) When does one one order for for more stock? stock?
Kinds of inventory : Most product go through several stage until the final product is created the raw material go through various production process. The output of each stage of processi processing ng become become the input input to the next stage stage and so on. This This is continu continuee fill the produced is finally created. There are three kinds of inventory (1) Raw Materi Material al Which company the basis of manufacturing (2) Goods Goods in proc process ess Which goods is going on under production
(3) Finish Finished ed Goods Goods Which are the end production or final touch of product.
Factor of influencing inventory The objective objective of inventory control control is to minimize minimize cort. While While talking inventory inventory control decision, two important factor have. (1) (1) Dema Demand nd (2) (2) Lead Lead tim timee
Demand Refers to the quantity of finished goods that can be sold during fixed period of time. When an order is placed, placed, it may take some time, before before it is actually executed. executed. The actual time taken to fulfill the order is called lead time. Note : Ordering at the right time minimize storage and other related cost.
Type of inventory (1) Orderi Ordering ng Cost Cost Each time an order is placed, administrative cost are incursed. They are called ordering cost. Note : Administrative expenses is that salary,rent,printing & Stationary, Telephone rent (official) repair, expenses all other official expenses. (2) Procurement cost : Procuement cort is the multiply of quantity of goods ordered and the priced per limit (3) Inventory carring cost : This includes the money spent on mentain of goods internet on invest investmen mentt in invent inventory ory,, insura insurance nce premiu premium m paid paid on invent inventory ory warehousing cost. (4) Stock Stock out out cost cost The money lost lost due to non stock stock of goods. It can be quantifie quantified d non stock of goods. It can be quantified is known as stockout cost.
Inventry Controll process How much to order The right quantity has a perfect balance between the various cost and the size of ordered placed. placed. Proper balance balance minimize minimize the total cost. This is called called economic economic order quantity quantity (EOQ) (EOQ) module that influence are.
(1) EOQ module module (economic (economic order quantity) quantity) (2) FOQ module module (fixed order order quantity) quantity) (3) Periodic Periodic review review system system
(1) EOQ This is one of the oldest and most commonly known inventory control technology. This assume that.` (A) Demand is known known with certainly certainly (B) Demand is constant constant over over a period of time time (C) Inventry is replenished when it actually equal to to zero. (D) Lead time time is known in in advance (E) Cliantily Cliantily discount discount are are not allow. allow.
(2) FOQ : In this system system the order quantity is fixed. Frequently of ordering ordering various with the demand. We have four order quantity that serve a decision rules.
(a) Maximu Maximum m Level Level This is the highest inventory level that can mentain, beyond which stocki stocking ng of goods must not be allow. allow. It depend depend on a followin following g factor. (1) Strang Strangee space space (2) Availabili Availability ty of of item item (3) Possible Possible delay in production production due to in sufficient sufficient stock. (b) Minimu Minimum m level level Inventry should be not fall below this resource level. This is also known as safety stock or buffer stock. (c) Average Average invento inventory ry level This level of inventory is calculated using the following formula. Avg. maximum level + minimum level 2 (d) Re order order level level This level of inventory at which a replenishment order must be placed. This is is calculate calculate as… ROL= Mini level + (number of day for delivery) (consumption of each day) (e) Re order order quant quantity ity This is the economic order quantity.
(4) Periodic Review Systems: The size of the order various with the influence in demand we review the inventory position every week or month (end of a period) if the inventory is nearing the minimum level an order is placed immediately. “Method of stock valuation” The process of valuation of the material in the industries is very necessary necessary for inventory inventory control. control. Each method has its own advantage advantage or disadvantage disadvantage.. However for internal control process, an organization can choose any of the following method.
Last in first Out (LIFO) The method assumed that the material coming in last are issued is charged at the latest prise prise . The price changing decision can be taken realty. realty. Disadvantage In lifd method The stock which purchased first that has lost his value and utility destroy. (3) first first in first first out (fifo) (fifo) This is assumed that the material material purchased in first are issued issued at first. This method ensure that the material are issued at actual cost and the stock are valued at per latest price paid advantage in this method the value of material in stock doesn’t very signified from the market price. Actual basis or standard cost basis In this method a forecasted unit price for a specific period of one year or more is used to evaluate the issues. The forecasted forecasted price is computed after considerin considering g the market condition usage rates storage conditions, nature of the itemet. “Inventory Reports’ There are some reports that are generated by any inventory control c ontrol system. Natu Nature re of report reportss can can be dail daily, y, weekly weekly,, mont monthl hly y as quatel quately y depen dependi ding ng on the the management requirement and the type of inventory report is required by the organization. There are three types of inventory reports (1) Inventory Inventory status status report (2) Overdue Overdue delivery delivery report report (3) Stock consumption consumption report report (1) Inventory Inventory status status report One report frequently generated is the inventory status report. report. This Report describe the inventory transactions that have taken place during the day and the doing balances on a weekly base, an estimated is made of the amount of the inventory that each supplier supplier has supplied, supplied, which includes includes the lead time. This is called called low stock exception exception report. This serve serve as a warning warning report and also inform inform the management that some short of action needs to to be taken to an out of stock situation. situation. (2) Overdue Overdue Delivery Delivery report report The overdue delivery report give an account of the unfulfilled Purchased order. This report serve a useful useful performance of the supplier. supplier.
(3) Stock consumption consumption Report A stock consumption report show the issue and receipts the Stock that are made daily. There report highlighted highlighted the item with with inventory value above and below a need requirements.
THE ANOTHER PART OF COMPUTER
“Inventory Controll” The objective of an inventory control system is to take the flow of a product and esti estima mate te its its valu value, e, such such an appr approa oach ch to inve invent ntor ory y plan planni ning ng is kno known wn as sele select ctiv ivee inventory inventory control control . We determine determine the relative relative important important of item to be stocked base of three method of analysis— (1) ABC analysis : In this method all items are devided into three categories A,B and C, item making up 75% of the total user value are classified as ‘A’ ‘A’ type item. Item which is 20% of the total user value value are classif classified ied as ‘B’ type item and 5% is ‘C’ type item. item. This This distributi distribution on pattern pattern in same organization organization is such that 5% to 10% of the goods fall under category A, 15% to 30% of the goods fall under category B and the rest fall under categeory. (2)VED Analysis The ved or and analysis is based on the critically of the items. The Item may be technical or environmental. (a)Vital item : These items are those items which when required (and not available), made the complete system in in operative. Vital item those without without which production will stop and which, therefore, need more attention.
(b) Essential Item : These items are those item which when required (and not available) make the complete system in in operative. Vital items those without which production will will stop and which, therefore need more attention. (c) Desirable item: These items are don’t effect production but there availity increase the productevlly. Computerised payroll System Pay is the key of work. It is very important important from the point of view of the organization as well as the employee that the pay is calculated without error and on time. Salary and other benefits for the employee are include in the payroll system. Factor involved in payroll : To account department of the company mentain a record of(a) The assignment (b) The department employee work for; (C) The monitory earning of employees. Type of Employee: Employees Employees can be devided into full time expart time time works. Their salary salary can be given monthly weekly, daily, hourly. Allowneces : Allowness is the amount of money that an employees gets over and above the basic salary most of the allownees are calculated as the percentage of the basic salary. DA (Dearless Allowness) Allowness) Deal with increasing in cost of living due to Inflaction. HRA (House Rent Allowness) Cost of accommodation TA (Travelling Allowness) CCA (City Compensation Allowness) Allowness) There cost of living in the certain city as compare to other palace in the same country. LIC (Leave Travell compensate) Travell cost on leave as per certain condition.
MA (Medical Allowness) Compensate employees for medical expenses incurrent by them or their department.
Note : The total of the basic pay and all the allowness that an employees earn is called gross salary. Basic Salary + Allowness = gross salary Deducation There are standard deducation made from the gross compensation payable to employees. Income Tax: It is stan standa dard rd deduc deducat atio ion n made made from from the the gras grasss comp compes essa sati tion on paya payabl blee to employees. Leave Deduction Any Any leav leavee beyo beyond nd limi limits ts lead lead to dedu deduct ctio ion n for for cert certai ain n amou amount nt from from the the compensation received by the employee. Loan Deducation All the deducation less in gross salary of employees the remaining salary are called net salary. Structure processing and reports : Attendence Attendence refers to the day or hour that an employee serials at the job. Attendence data is the basic information required as input to the payroll system. Method of Attendence : (1) Time tickets : It contai contain n line line to line+o line+over vertim timee no name, name, departm department, ent, regula regularr works, works, overtime work hour and so on. (2) Attendence Register It contain detail like employee no name, department and record the time when the employee arrived for work and the time when they have. (2) Retirement The company compensate all employees who retired after riding service (3) Net earning (take home pay) After all the deduction have been made from the groscpay, what the employee finally gets is known as net earning. Computerise Payroll The payroll system system maintain detail of all employee. The payroll data file file should contain information on the following items.
(1) (2) (3) (4) (5) (6) (6) (7)
Employ Employee ee pay pay Pension Pension plan plan Vocati Vocation on time time Total Total earn earning ing Loan Loan detail detail Deduc Deducti tion on Net earnin earning g
Employees files Mentainances : (1) Employees Master file contain : (a) Person Personal al Deta Detail il (b) Offici Official al Detail Detail (c) (c) Leav Leavee Detai Detaill (2) Monthly Monthly Salary Regist Register er Contain Contain L: (a) Allownc Allownces es detai detaill (b) Deduct Deduction ion Detail Detail (c) (c) Leave Leave deta detail il (3) Transaction Transaction files files contain (pay (pay image file) (a) Attenda Attendance nce detai detaill (b) Period Period detail detail (c) And all other detail detail (employee (employee now, attendance, attendance, leave leave taken etc.) (II) Pay period Processing (a) Entering Entering Attendance Attendance data (b) Validating Validating Input data (c) Performing Performing Calculatio Calculation n Computerize Invoice System: An invoice is a bill which is sent to the customers offer the goods have been dispatched. In most of the the business the items items are sold on credit when the the customers received by him. If invoice is is valid he make the payment. When When the account accountss depart departmen mentt secure secure the paymen paymentt from from the custom customers ers,, the payment are match against the invoices.
(1) (2) (3) (4)
The following points are to be noted. The payment payment may be for for one invoice. invoice. The payment payment may be for for part of of invoice invoice The payment payment may be for for many invoice invoice Their could could be an advance from from customers. customers.
It is upto accountant to adjust the payment against the receipts invoice. Validation to be made on the Invoice System: (1) Invoice number should be unique. (2) challan number should be unique. (3) The customer number should be valid in the customer master file and the customer name and address should be display on the screen: (4) Item code should be valid in item master file. (5) Value is (note, quantity cold) (6) Sales tax, transportation, and discount are also display. (7) Product dquantity must be greater than (zero) Accounting Terminology (1) Business: Any legal activity which is objective is earn profit by the sale or Purchase of goods . This is called business. (ii) Transaction Any legal activity between two persons (saler or purchaser) in which flow of money, goods, assests. (iii) Entry: Write a transaction in a notebook (accounts) is called entry. (iv) Goods Anything which is sale or purchase in the business called goods. (v) Sales Any goods which is sale in business for the purpose of earn profit. It is of two types: (a) Sal Sales (b) Credit Credit sales sales (vi) Purchase : Any goods which is purchase in the business for the purpose of sale. It is also of two two types. (a) (a) purc purcha hase se (b) Credit Credit purch purchase ase (vii) Stock Stock (inventory) goods available in godown or shop is called stocks. (viii) Purchase Return: Purchase goods return to the sales by any reason is called purchase return.
(ix) S ales Return: Sold goods return from the customers (purchaser) by any reason is called sales return. (x) Accounts Account Accountss means means the collec collectiv tivee record recordss of trans transact action ion.. Which is belong to any dividual incomes or expenses. (xi) Capital Any thing which helps to running the business successfully. Ex, Money, goods, assests, etc. (xii) Prop writer The business started man is called as propwriter. (xiii) Sundry Debtors When goods sold to any person, firm, company by credit, that are called sundry debtors. debtors. It is show in the balance sheet as a assests. assests. (xiv) Sundry creditors When goods purchased from any person, firm, company by credit credit that are called as sundry sundry creditors. creditors. It is also show show in balance sheet as a liabilities. (xv) Bad Debts When a person who will be purchased or another reason who will be uncapable for pay his loan money. (xvi) Discount It is of two types:(a) Trade Trade discou discount nt (b) Cash Cash disco discount unt (A) Trade Discount The discount that difference between face value (printed value) and sale value. (B) Cash Discount To receive the credit money before the due date is called cash dis. Note: For the saler discount is known as discount payable and other side for the purchaser discount is known as discount receivable. (xviii) Commission When a person do work of another person as consideration he takes money that is known as commission.
(xvi) Liabilities Loan of the business called as liabilities. For ex. Bank loan, borrowed money, sundry creditors etc. (xix) Assests Anything which help to operate the business called as assests. Ex. Shops, furniture, cash in hand, cash in bank, stock, computer, building, sundry debtors, investment etc. It is of two types: (a) Curren Currentt Assest Assestss (b) Current Current Liabities Liabities (a) Any assets which is used in the business b usiness for a long period called as fixed assets. Ex. Stock, cash, bank, debtors. (b) Any assets which is used in the business for a long period called as fixed assets. Ex. Building, furniture, computers, vehicle, investments etc. (xx) Drawing Goods or money taken by the owner of the business business for his personal uses is knows as drawing. (xxi) Loans: The money taken on credit from any person, company, firm, bank etc is called loan. (Liability) The money given on credit credit to any person, company, company, firm, bank etc is called loan (assets) (xxii) Expenses The money spent (expand) for the business business known as expenses. Then are of two types: (a) (a) Dire Direct ct of expen expense sess (b) (b) Indi Indire rect ct expen expense sess (c) All the the expenses expenses which which are spend spend on the purcha purchase se of goods and make make it the sales sales able. Ex. Carriage, inward, transport, expenses, freight, import duty, excise duty (tax of centeral government), productive wages, light and power (Factory & godown) (b) When the goods is salesable and after that which money is (expenses) spend that are called indirect expenses. Administrative expenses, saling and distribution loses are, also indirect expenses. (lose by fire, lose by thieft, charity) Ex. Salary, rent (shop), telephone expenses [shop/office], traveling expenses, commission, advertisement, discount, interest on loan/capital, bad dabts, charity.
Types of Accounts : (i) (i) Pers Persona onall Accou Account nt (ii) Real Accoutnt (iii) Non real Account/Nominal account Note Dr (debit) Cr (Credit) (1) Personal Account Debit the receiver account and credit the giver accounts. (2) Real Account Dr what comes in and Cr what goes out. (3) Nominal All expenses or loses debted (dr) and all incomes are credited.
JOURNAL
Date
Particular
L.F Dr
Cr.
PROFIT & LOSS ACCOUNT DATE PARTICULAR
AMOUNT DATE PARTICULAR0
BALANCE SHEET
AMOUNT
LIABITIES
AMOUNT ASSETS
AMOUNT
Example of Accounts: (1) Personal Accounts : Name of person (Ram A/c shyam a/c etc), name of firm ( ex. Gyan center, sonu photostate etc) Trust (state bank account, Punjab national bank, rajasthan bank), club (leo club, sahara club), name of company (Reliance company, BSNL company etc) (ii) Real Accounts Purchase A/C, Sale A/C, Cash A/C, Furniture a/c, building a/c, machinery a/c etc. (Assets of firm) stock a/c. (iii) Nominal a/c Bills payable (news paper bill, electric bill etc.) rent paid, salary paid, traveling expenses, advertisement expenses, Bill receivable a/c (Commission, salary, cash etc) Capital Expenditure those expenses which is profit profit not only received in one year/current year but also in many years of future is called capital capital expenditure. For the starting business any cash money, goods, building, assets which helps to running the business successfully is known as capital expenditure. Ex. Purchase of assets, legal expenses, copt right expenses, patent right expenses. Revenue Expenditure Those expenses which is profit only received in one year/current year is called revenue exp. In other words for the earning income from any financial financial period. Those expenses are made is called revenue expenditure. Ex. Purchase of goods, wages, salary, building, rent, sales. Purpose of Accounting : (1) To know the result of financial financial activity activity of business. business. (2) To know the financial financial status status of business business.. (3) To prepare prepare the tax related related Information Information (4) To right the the transaction transaction of business business.. Defered Revenue Exp.
Any revenue type heavy exp which is profit received to business for many year of future is called defensed revenue exp. The type of exp. Is definetly definetly revenue and it is paid in current financial year. Ex. Heavy advertisement exp, heavy repair and mentainance exp, special invention exp.
(1)
(2) (3)
(4)
DATA HANDELLING Date handelling is the part of the operating system system that manages the physical storage system that manages the physical storage and retrirel of data o n a floppy disk or other storage device. Date handling refers to the the software that allows for the storage retrivel retrivel and manipulation of file at a ferminal or personal computers. Date handling management of all date and information with in an organization and includes data administration administration the standard for defining data and the the way. In which people reveive and use it their day to day task. Data handling is is a function with in an organization organization that manage data. It analysis analysis classified and maintain all data and data relationship.
