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Guide to First Year Teaching/Substitute Teaching

'''So you want to be a substitute teacher - or plan a lesson for a sub? Here are some secrets for success.'''

For the substitute
Follow the lesson plan. A substitute teacher needs self-confidence. You do matter and what you do during your time with students counts. A conscientious teacher will leave you well-prepared plans accounting for every minute of each class period. If this is the case, do not change the plan - especially when pressured by students who inevitably have a better idea, or a reason why they can't possibly complete the teacher's lesson. Be firm, don't hesitate and don't accept whining or cajoling. Just do what you've been asked to do. Bear in mind that most often the classroom teacher has put time and effort into the substitute's plan and will depend on you to get the students to do the work.

Get an early lead! The sooner you can get the students seated and working, the easier and more effective your job will be. Take the time before the day's classes begin to read the plans carefully. Be certain that you understand your charge and that you have all materials organized and ready for the entire day.

Silence sometimes works best. You are now organized and ready for your day. Consider handing students the assignment as they walk in the door, saying very quietly to each that he or she may take a seat and get started as you point to the assignment written on the board. It would be helpful to write on the board the number of minutes the students will be given to complete the work. Getting control of a class from the first minute will help to minimize outbursts, wisecracks, and other attempts at insurrection.

"But we already did this!" Students work really hard to convince substitutes that the work left was an error on the part of the teacher. They have, "in fact", already completed this assignment. Remember that the teacher is depending on you to have the students complete this assignment. Ask them to redo the work or pass it in. Don't argue or challenge the students. Simply say OK and remind them that the work will be graded based upon what is submitted at the end of the class. If they have already done the work, they may go on to the next assignment or read or study silently. Remind them that you will ask for the assignment at the end of the class. Students that have already completed the work will pass in a note to the teacher saying they have already submitted said work. These notes will be signed by the student and left for the teacher. You'll be surprised that most students will complete the work.

Don't make deals! You are the teacher. You don't have to make deals. Don't negotiate an early dismissal or a shortened assignment. Don't feel like you have to schmooze the students into working. Be cordial, soft-spoken, direct, and firm. Never be confrontational or sarcastic. Teachers can tease their students because they have developed a trusting rapport. But the students don't know you well enough for you to treat them casually. What's more, they will often take advantage of an opening to use sarcasm and humor to disrupt the entire class. Be proper and sincere, demonstrating your earnest desire to complete the work as outlined by the classroom teacher.

'''Don't be afraid to ask for help. ''' There are teachers all around you who can lend a hand. Don't hesitate to ask for intervention if you have questions or need assistance. You will earn more respect by asking for help than you will if you lose control of the class.

Substituting in inner-city schools
Subbing in an inner-city American secondary school can be an entirely rewarding experience or an unforgettable nightmare. Your boundaries are going to be tested. There are vast differences regarding student expectations in American schools. Try to get a "feel" for the school when you enter. Ask yourself some of these questions: Are the classes with the regular teachers loud and chaotic? Are large numbers of students roaming the hallway? Are students wearing hats in school? Do students mill around after the bell in the hallway? Do teachers shut their doors during classtime?

If the answer to these questions is yes, it is likely you are in a failing school. Expectations of a substitute vary in each school. If students are tossing a football around the hallway DURING class (I have been in schools where this has happened) or in front of an administrators office, the chances of you having a productive class are quite slim (although not entirely impossible). Unfortunately, in some schools it is expected that a substitute serves as a "certified" babysitter. Most likely, if a school has a chaotic atmosphere, it is likely that administrators view a substitute as a babysitter. In these failing schools, it is also likely the regular faculty and staff are regarded in the same manner. It is unfortunate that a large number of inner-city schools in America operate in this dysfunctional manner. Below are some do's and don'ts when subbing in a tough inner-city environment.

 * Don't become emotional - never show anger, frustration or fear.

 * Don't call administrators for minor behavior infractions, such as talking, not sitting in the proper seat, chewing gum, etc. You will end up getting a bad reputation.

 * Don't let more than 3 students go to bathroom, nurse etc. during period.

 * Do call administrators if you are sworn at or threatened, students are fighting, or if you encounter a weapon or drugs.

 * Do take attendance...several times.

 * Do list your rules on the blackboard for the class at the beginning of the period.

 * Do bring in an extra assignment - something fun, like a wordsearch.

Some techniques that have proven effective in even the most difficult of environments are listed below:

 * When a student asks to use the lav, ask him or her to ask you in five minutes. When the first student asks to use the lav, or nurse etc., tell him or her that you will let them go, but they must wait for five minutes.  This technique is usually effective at controlling the number of students who leave a classroom in a given period.

 * Tell class you only let three people out of the class at the beginning of the class.

 * If possible, read out loud. Don't rotate reading around room - ask for volunteers.

 * If a teacher leaves a lesson that you feel is inadequate, don't be afraid to add on to it. For example, your sub plans might say:  "p.435, #2-8; ALL CLASSES".  The teacher has spent very little if any time preparing this lesson.  Do the lesson with the class, but maybe have a wordsearch or a popular crossword to complete after this assignment is complete.  By the way, students will very seldom answer questions out of a textbook.  If you are in a class where this is the assignment, don't be surprised if there is a fair amount of chaos.

 * Remember, it's not your fault if the students are not doing their work. It is not a reflection on you.  Keep calm and professional at all times.  You are the leader of the class for that particular day. It takes a lot strength and fortitude, mixed with a great amount of compassion and empathy to teach in an inner-city school.  Do not become discouraged, and have high expectations for ALL students you meet. Students can feel high expectations and will strive to meet them.

For the classroom teacher
Make expectations of substitutes clear. Take the time to discuss your expectations of student behavior with substitutes early in the year in case you are absent. When you are going to be absent, take the time to write thorough plans that account for every minute of class time. Consider leaving alternative activities in case the class finishes early. If you know that you will be absent, organize your students the day before by telling them your expectations, detailing the assignment, and stating simple consequences for lack of compliance. If the students will work alone, tell them so and write it into the sub plans. If they will be in groups, define the groups and include that information in the sub plans. Specify if students are allowed to move their desks or chairs, or if they're allowed to work sitting on the floor, or even out in the hallway, the library, or outdoors. Always let the sub know if classwork, homework, etc. is to be collected, or if the students are to place their work in specially designated baskets, trays or folders. Let the substitute know if this includes ALL work, or only completed work. If the latter, then specify what is to be done with incomplete work.

Two very essential items are a time schedule of each period (necessary if working in middle or high schools), and a map of the school, including a map of "duty" stations.

Never say, "You have cafeteria duty during period 5." What exactly does the duty entail? Does the sub stand by the doors, walk among the tables of students, stand by the food line, etc. What exactly is the sub supposed to be looking out for? Another example: "You have bus duty outside door #35." Does the sub stand on the sidewalk? Does she stand right by the door but within the building? Does she go up to each bus and greet the students as they come out? Is she supposed to stop by the main office first, to get a walkie-talkie? How do you use the walkie-talkie? Another example: If there is bathroom duty and the bathrooms have to be locked and unlocked for safety reasons, where would the sub find the key?

Please advise if there is an accessible restroom for the sub, and let the sub know where the restroom is located. It's humiliating for an adult to have to ask strangers "Can you please open up the restroom for me?" Some subs won't use the restroom all day just for that reason.

Lesson plan packets usually include information about fire drills, lockdowns, eating policy, etc. Although it is the sub's responsibility to know these regulations, it would still be greatly appreciated if you leave a list of basics. Here is an example: 1. No staff or students may eat or drink in the classroom. (Then the sub knows not to take her lunch break in the classroom.) 2. Only two students out at a time, regardless of where they are going. (Very straightforward and helpful.)

It's probably best not to advise the sub about which student behaves and which doesn't.  Sometimes, it is the so-called "good" student or "honor" student who misbehaves, while many so-called "troublesome" students behave pretty well. Don't scare the sub with a biased picture; let the sub make up her own mind about how each student or class behaved.

Also ask the substitute to leave you feedback on a standard questionnaire or simply by leaving you a note. When you receive negative feedback about a student or a class, be sure to address it and assign reasonable but firm consequences including a hand-written note and/or verbal apology from the student to the substitute.

Make expectations of students clear. Give students no opportunity to contradict the substitute. Distribute copies of the plan to the class. A well-prepared group of students will most often comply with the substitute. Explain to students that they must be on their best behavior for the substitute since he or she won't know them as you do, and may misinterpret their well-meaning quips. Define best behavior for them. Never make jokes about substitute teachers and don't let students think that you have low expectations for days that you aren't there.

Make a lesson plan. It is vital that you take an adequate amount of time preparing for a substitute teacher. Give the substitute as much detail as necessary to make your wishes clear. Review, organize and clearly label materials to be left for the substitute. The substitute needs enough material to keep the students busy for the entire class period. Your instructions should be fairly detailed and legible, leaving no doubt about what you are trying to accomplish on that given day. It might even be a good idea to include the actual goals and objectives that you are trying to attain to. But at all costs, leave the substitute more than enough activities/material to keep the students busy. Also, if you copy a ditto, always make a few extra copies.

Subs are expected to bring SOME things with them (#2 pencils, red pens, etc.), but the school should provide the majority of materials, since the school administration has its own requirements about which supplies are desired. If you wish to leave your desks and cabinets locked, that is understandable, but at least leave a large sealed envelope marked "FOR THE SUBSTITUTE", containing all the items the sub will need for the day. For example, if you want papers collected from all classes, make sure you leave binder clips, large paper clips, or a stapler with enough staples (rubber bands are not good because they can snap).

Try not to make procedures or terminology complicated (many subs have not yet learned about KWL, concept webs, Bloom's Taxonomy questions, context clues, etc.). Do give as much work as you like, but keep methods and instructions as simple as possible.

One more piece of advice: find out which substitute is your students' least favorite. Usually you can find this information out fairly easily. For instance, when you tell them that you will be gone, some students will inevitably say, "Don't get Mrs. so-and-so". If there is a particular sub that your students do not want, seek that person out. Usually, the reason that the students don't "like" the sub is because he or she does a pretty good job of carrying out your instructions. This could also be a result of a sub who is simply not good. You should use judgement in this case. Students do sometimes like subs who follow the lesson plan, some are just plain crazy. It could be a legitimate reason for not wanting a sub. Ask the students why they don't want this person.


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Java Programming/Literals/Boolean Literals/true

is a literal representing the true value. See also.


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Java Programming/Literals/Boolean Literals/false

is a literal representing the false value. See also.


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Java Programming/Keywords/private

is a Java keyword which declares a member's access as private. That is, the member is only visible within the class, not from any other class (including subclasses). The visibility of members extends to nested classes.

Please note: Because access modifiers are not handled at instance level but at class level, private members of an object are visible from other instances of the same class!

Syntax: method;

See also:
 * Java Programming/Access Modifiers

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Java Programming/Keywords/boolean

is a keyword which designates the primitive type. There are only two possible values:  and. The default value for fields is.

The following is a declaration of a  field named , and its use in a method named.

The previous code only creates a connection once (at the first method call). Note that there is no automatic conversion between integer types (such as ) to as is possible in some languages like C. Instead, one must use an equivalent expression such as  which evaluates to  if   is not zero.

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Java Programming/Keywords/public

is a Java keyword which declares a member's access as public. Public members are visible to all other classes. This means that any other class can access a field or method. Further, other classes can modify fields unless the field is declared as.

A best practice is to give fields access and reserve  access to only the set of methods and  fields that define the class' public constants. This helps with encapsulation and information hiding, since it allows you to change the implementation of a class without affecting the consumers who use only the public API of the class.

Below is an example of an immutable class named   which maintains  instance fields named   and   but provides a  constructor and two  accessor methods.

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General Anatomy/Gastrointestinal System

Gastrointestinal System
The Gastrointestinal System is responsible for the breakdown and absorption of various foods and liquids needed to sustain life. Many different organs have essential roles in the digestion of food, from the mechanical disrupting of the teeth to the creation of bile (which is an emulsifier) by the liver. In order to understand the interactions of the different components we shall follow the food on its journey through the human body.

 * /Mouth/
 * /Esophagus/
 * /Stomach/
 * /Small Intestine/
 * /Large Intestine/
 * /Anus/

title: General Anatomy/Gastrointestinal System


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Talk:Chinese Tractor Maintenance

How about a table of contents. I dont know what I'm doing so please be gentel. Some of the hierarchy is barrowed from nortrac.proboards23.com

I'll start with a suggestion:

- Main - Tractors {Info specific to chasis and body options, put links to appropriate engine section. May one to have sections for varies year models or serial number ranges since improvements seem to happen in approxiate 6 month intervals} - Jinma 20HP to 28HP {all models that use same chasis} - Specifications - Common problems/fixes {by serial number range or year} - Maintainence - Engine {link to engine section since so many tractors use same engine} - Drive Line - Transmission /Clutch - 4x4 Axel - Front - Axel - Rear - PTO - Brake System - Hydraulics - Electrical - Fuel System - Cooling System - Modifications - Jinma 30 and 35HP - Kama ?1 HP to ?2 HP    - {Keep adding them} - Common - Fluids - Filters - Engines - Y395E1 {may want to have section for various model ranges where changes have been made to the engine} - { keep adding then } - Implements - Jinma Backhoe - Jinma Loader --Searl 05:28, 31 January 2006 (UTC)

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Budget Watch Collecting/Spotting Fakes

Budget Watch Collecting/Fake Seikos

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Budget Watch Collecting/Fake Seikos

Believe it or not, fake Seikos not only exist, they are fairly common. For collectors, there is also the problem of "FrankenSeikos", watches using authentic Seiko parts, but from various sources. Sometimes frankens are merely repaired using whatever parts are available, but sometimes these are trying to look like a more collectable watch.

Common Signs of a fake
Electra 360. These were cheap pinlever movements

Bling--Frequently an Electra, fake diamonds as markers. These will frequently be missing in places.

Mismatch of movement number Seiko movement numbers are the first 4 digits of both the dial and case numbers. While sometimes backs are swapped, it may be a sign that the watch is fake, especially on a "new" or "NOS" watch.

Mismatch between jewel count and movement:

Vibration engraved: One Feiko I wound up with had the back engraved with a vibrating engraver--A series of small dots rather than continuous lines. This one also had no serial number on the caseback, and was marked "Rotomatic" on the dial, a Swiss trademark. Inside was a Ricoh movement.

5 etched on the crystal of a non-5 watch

Holographic sticker on the crystal

Look for signs that letters were removed before and after the name--Some watches were printed as ASEIKON or ESEIKOR, with ink that can be easily removed.

Day/date disks poorly aligned, cheaply printed.

"Swiss Made"--Seiko did not use Swiss movements, but some fakes have cheap Swiss or Hong Kong pinlevers.

Pinlever movement

Chrome plated--Not sure of older Seikos, but from the late 60's on, silvertone Seikos were stainless steel, not chrome.

Quartz Seiko 5 The 5 is always an automatic.

Misspellings--One fake Seiko had "Sevesteen jewels" engraved on the rotor, visible behind the display back.

Poor quality/misaligned day or date wheels

Aseikon watches are sold by thieves who will place one dial over the a and the other dial over the n so the watch reads "seiko"

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Statics/Trusses

Trusses are series of trianglular supports with no intraspan loads. Classified as two force members,the beams have applied forces only at the ends. The resultant forces at the ends must be equal in magnitude and opposite in direction, along the line of the joints of the member. These forces are called axial forces. The member is said to be in compression if T is negative (ie, the forces at each end are toward each other) or in tension if T is positive.

The main strategies for analyzing trusses are the method of joints and the method of sections.

Engineering Trusses

The following picture shows a three member truss. Angles, and one force are given in the picture. Find the force in the vertical and diagonal member by using what you know about equilibrium.

Then assign a coordinate system. In this problem a two dimensional X,Y plane can be used with the positive X axis being horizontal running from left to right(pointing to the right). The Y axis will be vertical and pointing upwards.

Since this is a statics problem, the joint cannot move. The only way the joint won't move is if the forces acting on it are in equilibrium (the net force must be equal to zero in all directions). An intelligent step now would be to sum X and Y forces at the joint.

Assign variable names so you don't get members confused with each other, let's call the vertical member's tension $$ T_1 $$ and the diagonal member's tension $$ T_2 $$.

$$\sum F_x = 0 = -10 - T_2\cos(30) + T_1\cos(90)$$

$$\sum F_y = 0 = T_1 + T_2\sin(30)$$

The cosine of 90 degrees is zero so $$ T_1 $$ drops out. You could also drop out $$ T_1 $$ simply by noticing that $$ T_1 $$ does not have an X component.

$$\sum F_x = 0 = -10 - T_2\cos(30)$$

$$\ T_2 = -11.547N$$

The negative sign indicates that the force is in the opposite direction as in the picture. This means the member is in compression instead of tension. Now we can solve for $$ T_1 $$.

$$\sum F_y = 0 = T_1 + T_2sin(30) $$

$$\sum F_y = 0 = T_1 + -11.547sin(30) $$

$$\ T_1 = 5.774N $$

This answer came out positive, meaning the direction indicated in the picture was correct and the member is in tension.

The problem has been solved, we know the force in every member of the truss and whether the member is in tension or compression. If you are having problems visualizing the problem see if the image below helps.

Quick links:Statics, Civil Engineering, Mechanical Engineering

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Java language keywords

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Java Programming/Keywords

Keywords are special tokens in the language which have reserved use in the language. Keywords may not be used as identifiers in Java — you cannot declare a field whose name is a keyword, for instance.

Examples of keywords are the primitive types, and ; the control flow statements  and ; access modifiers such as, and special words which mark the declaration and definition of Java classes, packages, and interfaces: , ,.

Below are all the Java language keywords:
 * (since Java 1.4)
 * (not used)
 * (since Java 5.0)
 * (not used)
 * (since Java 1.2)
 * (not used)
 * (since Java 5.0)
 * (not used)
 * (since Java 1.2)
 * (not used)
 * (since Java 5.0)
 * (not used)
 * (since Java 1.2)
 * (since Java 5.0)
 * (not used)
 * (since Java 1.2)
 * (not used)
 * (since Java 1.2)
 * (not used)
 * (since Java 1.2)
 * (not used)
 * (since Java 1.2)
 * (since Java 1.2)
 * (since Java 1.2)
 * (since Java 1.2)
 * (since Java 1.2)
 * (since Java 1.2)
 * (since Java 1.2)
 * (since Java 1.2)
 * (since Java 1.2)
 * (since Java 1.2)
 * (since Java 1.2)
 * (since Java 1.2)
 * (since Java 1.2)
 * (since Java 1.2)
 * (since Java 1.2)
 * (since Java 1.2)
 * (since Java 1.2)
 * (since Java 1.2)

In addition, the identifiers, , and denote literal values and may not be used to create identifiers.

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Programmation Java/Liste des mots réservés Java/Palavra-chave

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XML - Managing Data Exchange/C.5

XML Style Sheet
Similar to the layout we visited in chapter 3, this style sheet lists each hotel in the XML document by country. But this time some new features have been added. Price range elements have been included, each hotel’s amenities are now listed, and the population of each country has been formatted to improve readability.

XSLT Functions
When formatting XML output, there may be times when you might want to massage the data or get certain values for display. Placed within the XML style sheet, functions can be used to manipulate data during the transformation. We saw an example of this in chapter 3 when displaying the number of hotels within a city.

In order to make the population a little easier to read in our style sheet, we need to separate the digits into groups of threes and add commas. To do this we use the format-number function. The purpose of this function is to convert a numeric value into a string using specified patterns that control the number of leading zeroes, separator between thousands, etc. The basic syntax of this function is as follows:

format-number (number, pattern)

 * number is the numeric value to be formatted
 * pattern is a string that lays out the general representation of a number. Each character in the string represents either a digit from number or some special punctuation such as a comma or minus sign.

In order to display with the digits grouped by three’s using commas as the separator, the format-number function was used in line {51} of our XML style sheet.

The following are the characters and their meanings used to represent the number format when using the format-number function within a style sheet:

There are numerous other functions that you may find use for within a style sheet. The following are some additional numeric based functions that are useful when handling numbers within a stylesheet.

       World Renowned Hotels  H2 {TEXT-ALIGN:CENTER;} .blueBackground {BACKGROUND-COLOR:LIGHTBLUE; COLOR:BLACK; TEXT-ALIGN:LEFT; BORDER-WIDTH:0px; WIDTH:90%;} .blackBackground {BACKGROUND-COLOR:BLACK; TEXT-ALIGN:LEFT; COLOR:WHITE; FONT-SIZE:12pt; BORDER-WIDTH:2px;}    * * * Hotels Listings by Country * * * <xsl:apply-templates select="tourGuide"/>   </xsl:template> <xsl:template match="tourGuide"> <xsl:for-each select="city">

  Hotels: <xsl:for-each select="hotel">
 </xsl:for-each>

 </xsl:for-each> </xsl:template> </xsl:stylesheet> Figure 5-5 XML stylesheet – amenity.xsl

In the XML stylesheet, you will see two additional functions position and last. The position function returns the position of the current context node in the current context node-set. The last function returns the index number of the last node in the context. To list each amenity for each hotel, the transformation checks to see if the current position of the node is different than the position of the last context node in the set. If this returns true, then a comma is added as the amenities are listed.

Although this stylesheet builds upon the one we saw in chapter 3, notice the use of embedded tables to further specify the layout of the data being conveyed. Values and their indicators have been separated into table cells, allowing for a cleaner look and feel.

title: XML - Managing Data Exchange/C.5


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Summary
Taken from URL:- ".

Licensing
/Logos

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Windows Programming/Handles and Data Types

One of the first things that is going to strike many first-time programmers of the Win32 API is that there are tons and tons of old data types to deal with. Sometimes, just keeping all the correct data types in order can be more difficult than writing a nice program. This page will talk a little bit about some of the data types that a programmer will come in contact with.

Hungarian Notation
First, let's make a quick note about the naming convention used for some data types, and some variables. The Win32 API uses the so-called "Hungarian Notation" for naming variables. Hungarian Notation requires that a variable be prefixed with an abbreviation of its data type, so that when you are reading the code, you know exactly what type of variable it is. The reason this practice is done in the Win32 API is because there are many different data types, making it difficult to keep them all straight. Also, there are a number of different data types that are essentially defined the same way, and therefore some compilers will not pick up on errors when they are used incorrectly. As we discuss each data type, we will also note the common prefixes for that data type.

Putting the letter "P" in front of a data type, or "p" in front of a variable usually indicates that the variable is a pointer. The letters "LP" or the prefix "lp" stands for "Long Pointer", which is exactly the same as a regular pointer on 32 bit machines. LP data objects are simply legacy objects that were carried over from Windows 3.1 or earlier, when pointers and long pointers needed to be differentiated. On modern 32-bit systems, these prefixes can be used interchangeably.

LPVOID
LPVOID data types are defined as being a "pointer to a void object". This may seem strange to some people, but the ANSI-C standard allows for generic pointers to be defined as "void*" types. This means that LPVOID pointers can be used to point to any type of object, without creating a compiler error. However, the burden is on the programmer to keep track of what type of object is being pointed to.

Also, some Win32 API functions may have arguments labeled as "LPVOID lpReserved". These reserved data members should never be used in your program, because they either depend on functionality that hasn't yet been implemented by Microsoft, or else they are only used in certain applications. If you see a function with an "LPVOID lpReserved" argument, you must always pass a NULL value for that parameter - some functions will fail if you do not do so.

LPVOID objects frequently do not have prefixes, although it is relatively common to prefix an LPVOID variable with the letter "p", as it is a pointer.

DWORD, WORD, BYTE
These data types are defined to be a specific length, regardless of the target platform. There is a certain amount of additional complexity in the header files to achieve this, but the result is code that is very well standardized, and very portable to different hardware platforms and different compilers.

DWORDs (Double WORDs), the most commonly occurring of these data types, are defined always to be unsigned 32-bit quantities. On any machine, be it 16, 32, or 64 bits, a DWORD is always 32 bits long. Because of this strict definition, DWORDS are very common and popular on 32-bit machines, but are less common on 16-bit and 64-bit machines.

WORDs (Single WORDs) are defined strictly as unsigned 16-bit values, regardless of what machine you are programming on. BYTEs are defined strictly as being unsigned 8-bit values. QWORDs (Quad WORDs), although rare, are defined as being unsigned 64-bit quantities. Putting a "P" in front of any of these identifiers indicates that the variable is a pointer. putting two "P"s in front indicates it's a pointer to a pointer. These variables may be unprefixed, or they may use any of the prefixes common with DWORDs. Because of the differences in compilers, the definition of these data types may be different, but typically these definitions are used:

 * 1) include

typedef uint8_t BYTE; typedef uint16_t WORD; typedef uint32_t DWORD; typedef uint64_t QWORD;

Notice that these definitions are not the same in all compilers. It is a known issue that the GNU GCC compiler uses the long and short specifiers differently from the Microsoft C Compiler. For this reason, the windows header files typically will use conditional declarations for these data types, depending on the compiler being used. In this way, code can be more portable.

As usual, we can define pointers to these types as:

 * 1) include

typedef uint8_t * PBYTE; typedef uint16_t * PWORD; typedef uint32_t * PDWORD; typedef uint64_t * PQWORD;

typedef uint8_t ** PPBYTE; typedef uint16_t ** PPWORD; typedef uint32_t ** PPDWORD; typedef uint64_t ** PPQWORD;

DWORD variables are typically prefixed with "dw". Likewise, we have the following prefixes:

LONG, INT, SHORT, CHAR
These types are not defined to a specific length. It is left to the host machine to determine exactly how many bits each of these types has.

typedef long LONG; typedef unsigned long ULONG; typedef int INT; typedef unsigned int UINT; typedef short SHORT; typedef unsigned short USHORT; typedef char CHAR; typedef unsigned char UCHAR;
 * Types:

 * LONG notation: LONG variables are typically prefixed with an "l" (lower-case L).

 * UINT notation: UINT variables are typically prefixed with an "i" or a "ui" to indicate that it is an integer, and that it is unsigned.

 * CHAR, UCHAR notation: These variables are usually prefixed with a "c" or a "uc" respectively.

If the size of the variable doesn't matter, you can use some of these integer types. However, if you want to exactly specify the size of a variable, so that it has a certain number of bits, use the BYTE, WORD, DWORD, or QWORD identifiers, because their lengths are platform-independent and never change.

STR, LPSTR
STR data types are string data types, with storage already allocated. This data type is less common than the LPSTR. STR data types are used when the string is supposed to be treated as an immediate array, and not as a simple character pointer. The variable name prefix for a STR data type is "sz" because it's a zero-terminated string (ends with a null character).

Most programmers will not define a variable as a STR, opting instead to define it as a character array, because defining it as an array allows the size of the array to be set explicitly. Also, creating a large string on the stack can cause greatly undesirable stack-overflow problems.

LPSTR stands for "Long Pointer to a STR", and is essentially defined as such:

 * 1) define STR * LPSTR;

LPSTR can be used exactly like other string objects, except that LPSTR is explicitly defined as being ASCII, not unicode, and this definition will hold on all platforms. LPSTR variables will usually be prefixed with the letters "lpsz" to denote a "Long Pointer to a String that is Zero-terminated". The "sz" part of the prefix is important, because some strings in the Windows world (especially when talking about the DDK) are not zero-terminated. LPSTR data types, and variables prefixed with the "lpsz" prefix can all be used seamlessly with the standard library  functions.

TCHAR
TCHAR data types, as will be explained in the section on Unicode, are generic character data types. TCHAR can hold either standard 1-byte ASCII characters, or wide 2-byte Unicode characters. Because this data type is defined by a macro and is not set in stone, only character data should be used with this type. TCHAR is defined in a manner similar to the following (although it may be different for different compilers):

 * 1) ifdef UNICODE
 * 2) define TCHAR WORD
 * 3) else
 * 4) define TCHAR BYTE
 * 5) endif

TSTR, LPTSTR
Strings of TCHARs are typically referred to as TSTR data types. More commonly, they are defined as LPTSTR types as such:

 * 1) define TCHAR * LPTSTR

These strings can be either UNICODE or ASCII, depending on the status of the UNICODE macro. LPTSTR data types are long pointers to generic strings, and may contain either ASCII strings or Unicode strings, depending on the environment being used. LPTSTR data types are also prefixed with the letters "lpsz".

HANDLE
HANDLE data types are some of the most important data objects in Win32 programming, and also some of the hardest for new programmers to understand. Inside the kernel, Windows maintains a table of all the different objects that the kernel is responsible for. Windows, buttons, icons, mouse pointers, menus, and so on, all get an entry in the table, and each entry is assigned a unique address known as a HANDLE. If you want to pick a particular entry out of that table, you need to give Windows the HANDLE value, and Windows will return the corresponding table entry.

HANDLEs are defined as void pointers (void*). They are used as unique identifiers to each Windows object in our program such as a button, a window an icon, etc. Specifically their definition follows: typedef PVOID HANDLE; and typedef void *PVOID; In other words HANDLE = void*.

HANDLEs are generally prefixed with an "h". Handles are unsigned integers that Windows uses internally to keep track of objects in memory. Windows moves objects like memory blocks in memory to make room, if the object is moved in memory, the handles table is updated.

Below are a few special handles that are worth discussing:

HWND
HWND data types are "Handles to a Window", and are used to keep track of the various objects that appear on the screen. To communicate with a particular window, you need to have a copy of the window's handle. HWND variables are usually prefixed with the letters "hwnd", just so the programmer knows they are important.

Canonically, main windows are defined as:

HWND hwnd;

Child windows are defined as:

HWND hwndChild1, hwndChild2...

and Dialog Box handles are defined as:

HWND hDlg;

Although you are free to name these variables whatever you want in your own program, readability and compatibility suffer when an idiosyncratic naming scheme is chosen - or worse, no scheme at all.

HINSTANCE
HINSTANCE variables are handles to a program instance. Each program gets a single instance variable, and this is important so that the kernel can communicate with the program. If you want to create a new window, for instance, you need to pass your program's HINSTANCE variable to the kernel, so that the kernel knows what program instance the new window belongs to. If you want to communicate with another program, it is frequently very useful to have a copy of that program's instance handle. HINSTANCE variables are usually prefixed with an "h", and furthermore, since there is frequently only one HINSTANCE variable in a program, it is canonical to declare that variable as such:

HINSTANCE hInstance;

It is usually a benefit to make this HINSTANCE variable a global value, so that all your functions can access it when needed.

HMENU
If your program has a drop-down menu available (as most visual Windows programs do), that menu will have an HMENU handle associated with it. To display the menu, or to alter its contents, you need to have access to this HMENU handle. HMENU handles are frequently prefixed with simply an "h".

WPARAM, LPARAM
In the earlier days of Microsoft Windows, parameters were passed to a window in one of two formats: WORD-length (16-bit) parameters, and LONG-length (32-bit) parameters. These parameter types were defined as being WPARAM (16-bit) and LPARAM (32-bit). However, in modern 32-bit and 64-bit systems, both WPARAM and LPARAM are able to hold a pointer, so are 32 resp. 64 bits long. The names however have not changed, for legacy reasons.

WPARAM and LPARAM variables are generic function parameters, and are frequently type-cast to other data types including pointers and DWORDs.

Next Chapter

 * Unicode


text:
Applied Ecology/Disease Transmission

In 1999, a study group on Veterinary Public Health (VPH), convened jointly by the World Health Organization (WHO), the Food and Agriculture Organization of the United nations (FAO), and the Office International des epizooties (OIE), and including twenty-eight experts from eighteen countries, defined veterinary public health as "the contribution to the complete physical, mental, and social well-being of humans through an understanding and application of veterinary science." The emphasis was on the human ecosystem where the contribution of veterinary science to human health has been fundamental and sustained over millennia. It is not generally appreciated that this contribution pertains not only to livestock and food production, animal traction, and transportation, which have laid the basis for most urban societies around the world. The study and management of animal diseases have also laid the basis for much of what we know about the dynamics and management of infectious human diseases, and the promotion of environmental quality.

Defined as diseases transmitted between vertebrate animals and humans, zoonotic diseases (zoonoses) include bubonic plague, Lyme disease, salmonella, and rabies. Disease-carrying animals, called reservoirs, infect humans through several pathways: when they are eaten by humans, when they bite humans, or when arthropods that have fed on them, such as mosquitoes or ticks, then feed on a human host. It has been estimated that over 60% of infectious diseases impacting humans are zoonotic in origin and zoonoses are on the rise globally, accounting for over 75% of emerging diseases.

Many important human diseases have originated in animals, and so changes in the habitats of animals that are disease vectors or reservoirs may affect human health, sometimes positively and sometimes negatively. For example, the Nipah virus is believed to have emerged after forest clearance fires in Indonesia drove carrier bats to neighbouring Malaysia, where the virus infected intensively farmed pigs, and then crossed to humans. Intensive livestock production, while providing benefits to health in terms of improved nutrition, has also created environments favourable to the emergence of diseases. Greater human contact with wild species and 'bush meat' from encroachment in forests and changes in diet also create opportunities for disease transmission. Trends ranging from forest clearance to climate-induced habitat changes also appear to have impacted certain populations of mosquitoes, ticks and midges, altering transmission patterns for diseases like malaria and lyme disease.

Until recently, zoonotic diseases have not been treated as part of ecological systems. In response to the prevalence of zoonoses, the multidisciplinary field of disease ecology has emerged. It involves the study of any ecological system that includes pathogens and incorporates the complexity of multiple interactions. The research area covers basic processes underlying the linkages between climate, ecosystems, and infectious disease, particularly the different ways that climate can influence the emergence and transmission of infectious disease agents. For example Mexican researchers adopted an ecosystem approach to better understand the complex set of factors that influenced the incidence and spread of malaria in Oaxaca. This project includes the molecular biology of the vector and the parasite, community perceptions of malaria, statistical analyses, and a geographic information-based surveillance system.

Mammals are the most common reservoirs for zoonotic diseases, with rodents leading the pack. The plague (Yersinia pestis), Lyme disease (Borrelia burgdorferi), Hantavirus pulmonary syndrome and Rocky Mountain spotted fever (Rickettsia rickettsii) all owe their spread to the presence of rodents. From an ecological perspective, rodents occupy the middle rung of the food chain. Primarily herbivores, with diets rich in plant matter, they are a food source for vertebrate predators such as foxes, and owls.

Aquatic animals that carry human parasites are also a source of disease and death. The human cost is high: The World Health Organization (WHO 2004, 2) estimates that globally "1.8 million people die each year from diarrhoeal diseases, 200 million people are infected with schistosomiasis and more than 1 billion people suffer from soil-transmitted helminthes infections."

Unfortunately, agricultural systems, especially irrigated ones, have long been associated with manifestations of extreme human ill-health arising from water-related diseases. The major reason is that public health and disease control programs have not been concerns of the water resources sector, which typically has focused on potential economic benefits of water bodies in terms of food production and power generation. This theme of applied ecology aims to increase knowledge of the relationship between water, human health and ecosystems; and to develop practical measures to reduce negative environmental health impacts by:

 * mitigating adverse impacts due to malaria and other water-related parasitic diseases through water and land management strategies;
 * managing the agricultural use of polluted water sources (including urban and industrial waste) so as to optimize food production and livelihoods benefits and minimize adverse health and environmental impacts;
 * exploring the trade-offs necessary to provide for environmental water requirements in river basins, the wise use of wetland ecosystems, and the conservation of biodiversity through the application of eco-agricultural principles.

Another important issue is the dangerous integration of circumstances when animals and consumers from different ecosystems come into contact. The lack of resistance to new pathogens makes humans and animals replicating reservoirs, for viruses and bacteria to adapt and rapidly mutate. Further, the staggering numbers of animals and people in contact change one-in-a-million odds of a disease transfer into almost a daily possibility. Even under the most hygienic conditions, this pool of viruses, bacteria, and other pathogens creates optimal conditions for diseases to multiply rapidly and jump between species to exploit new potential hosts; something the most "successful" diseases do all too well. Under this scenario, two problems are created. First is the high risk of new diseases spreading into human populations. Second is that this can create a "fear factor" amongst people - their concern that wildlife is unhealthy might cause them to try to remove the threat by killing the wildlife. Shooting flying foxes was proposed in Southeast Asia when they were thought to be carrying nipa virus, even though the link has not been definitively proven and the disease is rarely found in flying foxes.

The global trade in wildlife provides disease transmission mechanisms that not only cause human disease outbreaks but also threaten livestock, international trade, rural livelihoods, native wildlife populations, and the health of ecosystems. Outbreaks resulting from wildlife trade have caused hundreds of billions of dollars of economic damage globally.

In almost all cases, eradication schemes are not cost efficient or effective means to reduce disease spread when compared to health education, sanitation, and controlling animal movement. Moreover, eradication schemes do not address the fundamental problem of our creating conditions, which maximize opportunities for disease build-up and cross-species transmission. Much research is still needed on the links between viruses in different species and human disease, and means of transmission between the two. Rather than attempting to eradicate pathogens or the wild species that may harbour them, a practical approach would include decreasing the contact rate among species, including humans, at the interface created by the wildlife trade. Since wildlife marketing functions as a system of networks with major hubs, these points provide control opportunities to maximize the effects of regulatory efforts.

Intensive production has also given rise to new disease problems, such as Bovine Spongiform Encephalopathy (Mad Cow Disease) and Avian flu. These indicate the potential for disease transmission through human food chains that are now often extended halfway across the globe. Industrialized animal production systems are now major features of human ecology. They have considerable impacts on the quality of the atmosphere, water and soil due to nutrient overloads; they impact terrestrial ecosystems directly and indirectly; in addition, disruption of marine fisheries occurs locally with pollution and runoff from production facilities and globally in terms of depletion of fish stocks where fishmeal has become a large commodity in the production of livestock feeds.

The response to the fact that several vector-borne, parasitic or zoonotic diseases have (re)-emerged and spread in Europe with major health, ecological, socio-economical and political consequences, has been the establishment of EDEN (Emerging Diseases in a changing European Environment). Most of these outbreaks are linked to global and local changes resulting from climate change, human-induced landscape changes or the activities of human populations. Europe must anticipate, prevent and control new emergences to avoid major societal and economical crises (cf. SARS in Asia, West Nile in the USA). EDEN offers a unique opportunity to prepare for uncertainties about the future of the European environment by exploring the impact of environmental. Other aims are to identify, evaluate and catalogue European ecosystems and environmental conditions linked to global change, which can influence the spatial and temporal distribution and dynamics of human pathogenic agents. The project will develop and co-coordinate at the European level a set of generic methods, tools and skills such as predictive emergence and spread models, early warning, surveillance and monitoring tools and scenarios, which can be used by decision makers for risk assessment, decision support for intervention and public health policies both at the EU and at the national or regional level. Part of EDEN's innovation will be to combine spatial data (earth observation data, GIS etc.) with epidemiological data.

EDEN has selected for study a range of indicator human diseases that are especially sensitive to environmental changes and will be studied within a common scientific framework (involving Landscapes, Vector and Parasite bionomics, Public Health, and Animal Reservoirs). Some of these diseases are already present in Europe (tick- and rodent-borne diseases, leishmaniasis, West Nile fever); others were present historically (malaria) and so may re-emerge, whilst others are on the fringes of Europe (Rift Valley fever) in endemic regions of West and Northern Africa.

title: Applied Ecology/Disease Transmission


text:
Windows Programming/Dynamic Link Libraries

Dynamic link libraries
Dynamic Link Libraries (DLLs) were introduced with the first releases of the Microsoft Windows operating system, and today are a fundamental structural component of the OS. They are found not only on the OS core, but as part of many of the frameworks created by Microsoft like the MFC, ATL, .NET, etc, even C and the C++ runtime libraries are distributed as DLLs.

DLLs allow certain code fragments to be compiled into a single library, and to be linked to by multiple programs. This means that only one copy of the library needs to exist, and multiple programs can share the functions and the data between them. The Windows system makes itself accessible, in several of its user-space features, by providing DLLs that programmers can use.

The difference between a DLL and a static library is that when you compile your programs, the DLL is not compiled into your executable, but instead remains a separate module. This feature helps to keep executable size low, and also allows for a DLL to be loaded into memory only when it is needed. Moreover, DLL code is shared over multiple different processes. Nearly every Windows executable shares kernel32.dll, and many share msvcrt.dll, the Visual C runtime. As a self contained entity a DLL also permits kick and target updates to the system and to applications. By simply replacing a DLL with a newer version that contains fixes or improvements, it is easy to extend the alteration to multiple dependent programs instantly.

The exact method of building a DLL file is dependent on the compiler you are using. However, the way in which DLLs are programmed is universal. We will talk about how to program DLL files in this chapter.

DLL hell
The common problem referred generically as "DLL hell" has always been a bane to Windows programmers and it really doesn't seem to have a solution in the horizon. The problem was stated in the 90s and that was when the term was coined. The issue is on the permissibility of the OS to let incorrect DLLs version to be loaded upon the request from an application, that would invariably lead to a crash. Today an application will simply refuse to run.

While a stable DLL will not open a hell, changing oder upgrading a DLL may make bugs in applications visible that rely to older or undocumented behaviour of the old DLL. In general, DLL loads are resolved by file name. For Windows XP and onwards, so-called application manifests (XML resource with ID 24) come into play to resolve DLL loads to a finer grade. Moreover, for 64-bit Windows, file system virtualization exists to resolve bitness equivalence. For unknown reason, Microsoft decided to keep DLL file names equal between 32 and 64 bit. There is simply no kernel64.dll, kernel32.dll exists twice, one for 32 bit and one for 64 bit.

__declspec
The __declspec keyword is a strange new keyword that is not part of the ANSI C standard, but that most compilers will understand anyway. __declspec allows a variety of non-standard options to be specified, that will affect the way a program runs. Specifically, there are two __declspec identifiers that we want to discuss:

 * __declspec(dllexport)
 * __declspec(dllimport)

When writing a DLL, we need to use the dllexport keyword to denote functions that are going to be available to other programs. Functions without this keyword will only be available for use from inside the library itself. Here is an example:

__declspec(dllexport) int MyFunc1(int foo)

The __declspec identifier for a function needs to be specified both in the function prototype and the function declaration, when building a DLL.

To "import" a DLL function into a regular program, the program must link to the DLL, and the program must prototype the function to be imported, using the dllimport keyword, as such:

__declspec(dllimport) int MyFunc1(int foo);

Now the program can use the function as normal, even though the function exists in an external library. The compiler works with Windows to handle all the details for you.

Many people find it useful to define a single header file for their DLL, instead of maintaining one header file for building a DLL, and one header file for importing a DLL. Here is a macro that is common in DLL creation:

 * 1) ifdef BUILDING_DLL
 * 2) define DLL_FUNCTION __declspec(dllexport)
 * 3) else
 * 4) define DLL_FUNCTION __declspec(dllimport)
 * 5) endif

Now, to build the DLL, we need to define the BUILDING_DLL macro, and when we are importing the DLL, we don't need to use that macro. Functions then can be prototyped as such:

DLL_FUNCTION int MyFunc1(void); DLL_FUNCTION int MyFunc2(void); .......

(just a note: Microsoft did not intend for this __declspec syntax to be used. Instead the intention was that the public api of a DLL would be declared in an "exports" file. However the above syntax, despite requiring the macro to switch it back and forth, was much more convenient and is pretty much used by all software today).

DllMain
When Windows links a DLL to a program, Windows calls the library's DllMain function. This means that every DLL needs to have a DllMain function. The DllMain function needs to be defined as such:

BOOL APIENTRY DllMain (HINSTANCE hInstance, DWORD reason, LPVOID reserved)

The keywords "BOOL", "APIENTRY", "HINSTANCE", etc., are all defined in  so you must include that file even if you don't use any Win32 API functions in your library.

APIENTRY or WINAPI are keywords that denote the calling convention for the Windows API. They are both defined as __stdcall. Remember that the calling convention is part of a function's signature. The variable "hInstance" is the HINSTANCE handle for the library, and you can keep this and use it, or you can trash it. reason will be one of four different values:

 * DLL_PROCESS_ATTACH: a new program has just linked to the library for the first time.
 * DLL_PROCESS_DETACH: a program has unlinked the library.
 * DLL_THREAD_ATTACH: a thread from a program has linked to the library.
 * DLL_THREAD_DETACH: a thread from a program has just unlinked the library.

The DllMain function doesn't need to do anything special for these cases, although some libraries will find it useful to allocate storage for each new thread or process that is being used with the library.

The DllMain function must return TRUE if the library loaded successfully, or FALSE if the library had an error and could not load. Applications that cannot successfully open a library should fail gracefully.

Here is a general template for a DllMain function:

BOOL APIENTRY DllMain (HINSTANCE hInst, DWORD reason, LPVOID lpReserved) {   switch (reason) {     case DLL_PROCESS_ATTACH: break; case DLL_PROCESS_DETACH: break; case DLL_THREAD_ATTACH: break; case DLL_THREAD_DETACH: break; }   return TRUE; }

However, if you aren't interested in any of the reasons, you can remove the entire switch statement from your program and return TRUE.

Linking a DLL
DLL libraries can be linked to an executable in two ways: Statically and Dynamically.

Static Linking to a DLL
When static linking to a DLL, the linker will do all the work, and it will be transparent to the programmer that the functions are located in an external library. That is, it will be transparent if the library writer has properly used the _DECLSPEC modifier in the library's header file.

When compiling a DLL, the compiler will generate two files: the DLL library file, and a static-linking stub .LIB file. The .LIB file acts like a mini static library, that tells the linker to statically link the associated DLL file. When using a DLL in a project, you can either provide the linker with the .LIB stub file, or some linkers allow you to specify the DLL directly (and the linker will then try to find the .LIB file, or may even attempt to create the .LIB file automatically).

Loading DLLs Dynamically
The real power behind DLL files is that they can be loaded into your program dynamically at execution time. This means that while your program is running, it can search for and load in new components, without needing to be recompiled. This is an essential mechanism for programs that allow plugins and extensions to be loaded at execution time. To Dynamically load the DLL file, you can call the LoadLibrary function to get a handle to that library, and then pass that handle to one of several other functions to retrieve data from the DLL. The prototype for LoadLibrary is:

HMODULE WINAPI LoadLibrary(LPCTSTR lpFileName);

HMODULE is a HANDLE to a program module. lpFileName is the file name of the DLL you want to load. Keep in mind that when loading a module, the system will check in your PATH first. If you want the system to check in other specified directories first, use the SetDllDirectory function first.

Once a DLL is loaded, and you have a handle to the module, you can do various things:

 * Use GetProcAddress to return a function pointer to a function in that library.
 * Use LoadResource to retrieve a resource from the DLL.

Once you are finished with a DLL file, and you want to remove it from memory, you can call the FreeLibrary function with the DLL's module handle.

Next chapter

 * Programming Windows With OSS Tools


text:
Personal Finance/Passive Income

This section describes earning income from Passive Income, activities such as rental property, vending machines or other revenue streams that are not based on contractual services or salaried positions.

If you are active blogger you can even think of hosting online ads from services like google-adsense.

Creating online content which can be published to get advertising revenue is also one of growing passive income option. Publishing videos on youtube is one such method.

title: Personal Finance/Passive Income


text:
Clinical Anaesthesia/Common Preop Medical Conditions

URTI (Upper Respiratory Tract Infection) / Common cold
Common. Take temperature and ask the patient the following: Hot and shivery? / muscle pains? (signs of systemic viraemia) Cough +/- sputum? (associated chest infection)

Viraemia carries a risk of cardiac involvement with a predisposition to perioperative cardiac arrhythmias (dysrhythmias). Associated chest infection may worsen with either general or major regional anaesthesia (impaired cough and ciliary escalator). Elective surgery should be postponed.

Apyrexial (<37.5 °C) and no muscle pains or cough: probably OK to proceed with surgery.

Note: the prodromal period of many systemic viral illnesses is indistinguishable from the typical short-lived URTI. The patient recovering from major surgery may find this complicated by a developing viral illness.

Hypertension
Either newly discovered, or pre-existing and poorly controlled.

BP should be less than 140/90 to be fit for surgery. In emergency conditions, hypertension is not a reason to not provide anaesthesia care.

Patients are usually encouraged to take their blood pressure medications prior to the surgery. Patients are not allowed to eat or drink after midnight the day before the surgery. Patients can take their blood pressure medications with a sip of water.


text:
User talk:Dubaduba~enwikibooks

http://www.tanakhml.org/

Your account will be renamed
Hello,

The developer team at Wikimedia is making some changes to how accounts work, as part of our on-going efforts to provide new and better tools for our users like cross-wiki notifications. These changes will mean you have the same account name everywhere. This will let us give you new features that will help you edit and discuss better, and allow more flexible user permissions for tools. One of the side-effects of this is that user accounts will now have to be unique across all 900 Wikimedia wikis. See the announcement for more information.

Unfortunately, your account clashes with another account also called Dubaduba. To make sure that both of you can use all Wikimedia projects in future, we have reserved the name Dubaduba~enwikibooks that only you will have. If you like it, you don't have to do anything. If you do not like it, you can pick out a different name.

Your account will still work as before, and you will be credited for all your edits made so far, but you will have to use the new account name when you log in.

Sorry for the inconvenience.

Yours, Keegan Peterzell Community Liaison, Wikimedia Foundation 23:06, 17 March 2015 (UTC)

Renamed
 This account has been renamed as part of single-user login finalisation. If you own this account you can |log in using your previous username and password for more information. If you do not like this account's new name, you can choose your own using this form after logging in: . -- Keegan (WMF) (talk) 04:54, 19 April 2015 (UTC)

title: User talk:Dubaduba~enwikibooks


text:
Accountancy/Introduction to Accountancy

Accounting is the process by which financial information about a business is recorded, classified, summarized, interpreted, and communicated. Accounting is the language of business.

What are the Rules of Accounting?
Accounting is the mechanism used to record activities and transactions that occur within a business.. In its simplest terms, Accounting is the "language of business." However, in order to have an understandable record, a standard set of rules for accounting within the U.S. has been established. These rules are called the Generally Accepted Accounting Principles (G.A.A.P), and all U.S. businesses are expected to follow them.

The first general rule of accounting is that every transaction is recorded. It has been said that businesses that do not record transactions, or incorrectly record transactions, are committing fraud, although this is not necessarily the case. Fraud is part of a much broader area called material misstatement which also can include error. An error is not necessarily fraud under the law. While there are exceptions to this rule, the guidance for applying those exceptions is specifically defined by G.A.A.P, and is applicable to all businesses.

The second general rule of accounting is that transactions are recorded using what is called a "double-entry" accounting method. Originally developed in Italy in the 1400s, double-entry means that for a complete record of a transaction, two entries are made.'' For example, if you have $5 in cash, and want to buy some gasoline for your lawn mower, you take your portable gas can and your money to the gas station and exchange $5 in cash for $5 in gas. This transaction is recorded as an increase in the asset "gas" for $5, and a corresponding reduction in the asset "cash" for $5. In this example, one transaction contained two entries.'' This takes a little time to get used to, but it is a critical concept in basic accounting. Double entry is tied to the concept of Debits and Credits, which you will learn about in the next section. The act of recording transactions is commonly referred to as making journal entries. In a few more paragraphs, we'll discuss what a journal entry looks like.

The third general rule of accounting is that every recorded transaction is captured in a log called the "General Journal."

In general, "Accounting is the art of recording, classifying, summarizing and interpreting a business transaction."

To make this easier, we can follow the golden rules of accounting. Accounts are one of three basic types:

Example: The Sales account is opened for recording the sales of goods or services. At the end of the financial period, the total sales are transferred to the revenue statement account (Profit and Loss Account or Income and Expenditure Account).

Similarly, expenses during the financial period are recorded using the respective Expense accounts, which are also transferred to the revenue statement account. The net positive or negative balance (profit or loss) of the revenue statement account is transferred to reserves or capital account as the case may be.

THE GOLDEN RULES OF ACCOUNTING:

The Nature of Accounts: Definitions
An 'account' is a specific location for recording transactions of a like kind. For example, in the gas-for-cash transaction above, two accounts are used, a "Cash" account and a "Gas" account. Unused by that example, but described is an account for "Equipment" which would include the portable gas can and the lawn mower.

The basic types of accounts are:

'Assets:' items of value that the company owns or has right to. Examples include: cash, real estate, equipment, money or services that others owe you, and even intangible items such as patents and copyrights.

'Liabilities:' obligations that are owed to other parties. Examples include: wages payable, taxes due, and borrowed money (also called debt).

'Equity:' the ownership value of a company. Examples include: common stock and retained earnings (we'll describe retained earning below in "Financial Statements")

'Revenues:' the mechanisms where income enters the company (note that revenue and income are not the same thing—they are used here to describe each other in basic terms only).

'Expenses:' the costs of doing business. Examples include: salary expense, rent, utilities expense, and interest on borrowed money.

'Income:' in U.S. business and financial accounting, the term 'income' is also synonymous with revenue; however, many people use it as shorthand for net income, which is the amount of money that a company earns after covering all of its costs.

Overview of the accounting cycle
When a transaction occurs, a document is produced. Most of the time, these documents are external to the business, however, they can also be internal documents, such as inter-office sales. These documents are referred to as a source document. Some examples of source documents are:
 * The receipt you get when you purchase something at the store.
 * Interest you earned on your savings account which is documented in your monthly bank statement.
 * The monthly electric utility bill that comes in the mail.

These source documents are then recorded in a Journal. This is also known as a book of first entry. The journal records both sides of the transaction recorded by the source document. These write-ups are known as Journal entries.

These Journal entries are then transferred to a Ledger.The group of accounts is called ledger. A ledger is also known as a book of accounts. The purpose of a Ledger is to bring together all of the transactions for similar activity. For example, if a company has one bank account, then all transactions that include cash would then be maintained in the Cash Ledger. This process of transferring the values is known as posting.

Once the entries have all been posted, the Ledger accounts are added up in a process called Balancing. (This will make much more sense when you learn about Debits and Credits. Balancing implies that the sum of all Debits equals the sum of all Credits.)

A particular working document called an unadjusted trial balance is created. This lists all the balances from all the accounts in the Ledger. Notice that the values are not posted to the trial balance, they are merely copied.

At this point accounting happens. The accountant produces a number of adjustments which make sure that the values comply with accounting principles. These values are then passed through the accounting system resulting in an adjusted trial balance. This process continues until the accountant is satisfied.

../Financial statements/ are drawn from the trial balance which may include:
 * the ../Income statement/
 * the ../Balance sheet/
 * the ../Cash flow statement/

Finally, all the revenue and expense accounts are closed.

Debits and Credits
For the purposes of accounting, please forget what you know about credits and debits. In accounting, debit (Dr.) and credit (Cr.) have nothing to do with plastic cards that let you buy stuff. In fact, what most beginning accounting students need to know about Dr/Cr can be boiled down to two sentences.

'''Debit is on the left. Credit is on the right.''' How are debit and credit rules applied to different types of accounts?

DEBIT......NATURE OF A/Cs.......CREDIT

Increase.........ASSETS........Decrease Decrease......LIABILITIES......Increase Decrease.........REVENUE.......Increase Decrease.........EQUITY........Increase Increase........EXPENSES.......Decrease Increase........DRAWINGS.......Decrease

In case of ASSETS and EXPENSES; increases go to the debit side, while decreases go to credit side. On the other hand, in case of LIABILITIES, REVENUE and EQUITY; increases go to the credit side and decreases go to debit side.

An account will have either a "normal credit balance" or a "normal debit balance", depending on the type of account. The normal balance indicates which side of the account the amount goes to when the account balance increases. For example, the account 'Cash' has a normal debit balance: receiving cash results in a debit entry, spending it results in a credit entry.

Debits and credits may be derived from the fundamental accounting equation. They result from the nature of double entry bookkeeping. Two entries are made in each balanced transaction, a debit and a credit. This allows the accounts to be balanced to check for entry or transaction recording errors.

Owner's Equity = Assets - Liabilities is written from the perspective of the owner. In accounting this is generally rewritten from the perspective of the business or commercial entity the books detail:

Assets = Owner's Equity + Liabilities (Fundamental Accounting Equation)

Entries in the books are in pairs and track the advantage or asset of the company simultaneously with the disadvantage or liability. In this view the Owner's equity is a claim of the investor against the company.

 * On the left side or Assets side of the Fundamental Accounting Equation:
 * Transaction halves which increase the business assets are "debits" on the left side of the equation.
 * Transaction halves which decrease the business assets are "credits".
 * On the right or balancing side or Owner's Equity + Liabilities:
 * Transaction halves (i.e. the part of the transaction) that increase the Owner's Equity are credits to the company books as they are claims of what the company owes the owner or investor
 * Transaction halves that decrease the Owner's Equity (dividends paid or loss writeoffs) are beneficial to the company's future financial position by reducing claims and are considered debits.
 * Liabilities incurred by the business entity (which are tracked by the books) are credits
 * Liabilities reduced or paid off are debits.

Separate Entity Concept
Even when a business has a single owner we make a distinction between the owner's assets and the assets of the business. For example if the owner gives a van to the business this will count as capital introduced, if the owner takes a salary this will be accounted for as drawings.Famous case laws are "salomon vs salomon & co.ltd",Lee vs Lee's air farming ltd." etc

Journal Entries
All accounting transactions are first recorded in a journal. The most common of these is the General Journal, sometimes also known as the Book of Original Entry, because it is the first place a transaction is entered into the books. Journal Entries are made from source documents, which can be anything from receipts to invoices to bank statements.

These two entries show the premise of double-entry accounting. Note that the form of what is written is as important as the actual text:
 * Debits are always recorded first, followed by the credits.
 * In keeping with the rule of "Debit = Left, Credit = Right", all accounts that are credited have their titles indented ("Sales" and "Accounts Payable" in this example).
 * The year and month are only recorded once in the date column. They are recorded again at the top of every new page, and whenever the month or year changes. However, a new page is usually started at the beginning of each month, because end-of-period entries are normally recorded on a separate page.
 * A description of each entry is placed on the line below the entry. While this is not required, it is good practice because, at times, account titles may not be enough to describe what actually occurred for a specific transaction.
 * A blank line is inserted between entries.

The process of recording entries to a journal is called journalizing.

T-Accounts
Form:                             Example: Account Name                         Cash -                    -    Debit |Credit                   $750.00 |  100.00 |                          65.00 |   80.00   _______|_______                  ________|_______ Subtotal | Subtotal                 815.00 |  180.00 _______|_______                 ________|_______  Balance | Balance                 $635.00 | One representation of an account is called the T-account, shown above. A T-account contains just the basic elements of the account, so it lacks the necessary detail for use in bookkeeping operations. However, it has its uses as both an illustrative tool and a quick reference.

Each account needs to have a unique Account Name, such as Cash, for ease of reference later on. In modern accounting systems, you will often see an account number alongside the name in order to facilitate report generation and computer entry. Under the bar are the debit (from the Latin debere, to owe) and credit (credere, to believe) columns.

As it shows in the example above, the balance of a T-account can be figured by first totaling each column. Second, subtract the smaller subtotal from the larger, and finally placing the total in the larger number's column.

Ledger Accounts
While a T-Account is useful for quickly summarising an account's balance, it only contains a fraction of the information that was recorded in the Journal.

Types of Accounts
Assets = Liabilities + Owner's Equity

A central axiom for accounting is the accounting equation above. Depending on the type of company involved, Owner's Equity may be "Shareholder's" or simply "Equity", but the equation holds. The list of all of the accounts (along with their respective account numbers) is called the Chart of Accounts

Asset accounts indicate what a company owns. This can be actual possession or the right to take possession, such as a loan extended to another company. Some assets are identifiable by the term "Receivable". Assets have a normal debit balance.

Liability accounts indicate what a company owes to others. Examples of liabilities include loans to be repayed and services that have been paid for that the company hasn't performed yet. Many liabilities can be identified by the term "Payable" in their account name. Liabilities have a normal credit balance.

Equity accounts are a group of accounts that represent the amount of owner's equity in the business. There are four main types of Equity accounts:

 * Revenue accounts indicate revenue generated by the normal operations of a business. Fees Earned and Sales are both examples of Revenue accounts. Revenue accounts have a normal credit balance.
 * Expense accounts indicate the expenses incurred by a business during normal operations. Most account names ending in "Expense" are classified as expenses. Expenses have a normal debit balance.
 * The Owner's Equity or Owner's Capital accounts (for a Proprietorship/Partnership) or the Shareholder's Equity accounts (for a Corporation) indicate the owner's equity in the business. As the accounting equation indicates, equity is the difference between the assets of the company, and the company's debts. Equity accounts are directly affected by Revenue and Expenses, and the standard Equity accounts have Credit balances.
 * Dividends represents equity removed from the business by the owners. In a proprietorship or partnership, each owner has an Owner's Withdrawals account. In a corporation, equity is removed by way of dividends, and a Withdrawal account is not needed. Since these accounts represent capital removed from the business, they have a Debit balance.

The effects of debits and credits on the types of accounts is shown on the following table:

Summary of types of account
The main axiom to remember is that :
 * Assets = liabilities + equity
 * Debits and credits are opposite, for any one type of account.
 * At the first level of the equation, on the left, debits increase, on the right, credits increase.
 * Common assets accounts, that are short-term, liquid, or current, are cash in bank, accounts receivable, inventory. They are on the left.
 * common non-current asset accounts include property, plant and equipment. They are on the left, however changes to their value is accumulated in contra-asset accounts, called accumulated depreciation, and hence they are contra to debit being positive, credits increase accumulated depreciation. They can be thought of as negative asset accounts on the left, paired with a non-current asset account which shows cost value, or revaluation value, in which case they are also paired with a revaluation reserve account to show the amount of revaluation ( in order for the above equation to stay in balance after revaluation).
 * Common current liability accounts are accounts payable, bills payable, salaries payable. They are on the right, so credit increases the liability and debit decreases.
 * common non-current liability accounts include bank loans, debentures and mortgage payable, which all incur interest expense and are either repaid in full or incrementally over time with cash in bank. These are on the right too, so an initial credit establishes the long term liability, and debits coupled with cash in bank credits (decrease) account for repayment.
 * Common equity accounts are divided according to the entity type: for a sole trader, it is owner capital ; for partnerships, there is a owner capital account for each partner; for companies, there is shareholder's equity, and a retained earnings account to hold accumulated profits. Equity is on the right, so credit increases equity.
 * Other accounts arise from temporary, periodic operations, and are temporary accounts. They mainly deal with recording accumulated changes to equity, and are usually divided into Incomes and Expenses. Income accounts move equity positively, so Credit increases Income accounts. Expenses move equity negatively, so increase in these accounts decreases equity, ie in the same direction as Debit, so Debits increase expense accounts.
 * Common income accounts are (operating) revenue, dividends, interest, gains.
 * Common expense accounts are (operating) expenses such as Cost of Goods sold, salary expense, utilities expense (telephone, electricity), rent expense, insurance expense.
 * When equity decreases, assets decrease by the same amount, or liability increases, in order to meet the equation.
 * As expense accounts decrease equity, they usual decrease assets, usually as a decrease in cash in bank.
 * A special type of expense is depreciation, which decreases non-cash / non-current assets, and for depreciable assets, usually there is a contra-asset account set up, called accumulated depreciation for each type of asset, to record the accumulated depreciation expense. When the accumulated depreciation equals the current assessed value of the non-cash asset, the asset can be disposed of, and written-down, so both the asset and accumulated depreciation are removed from the statement of accounts.
 * Another special type of expense is bad debts expense, as they also do not decrease cash asset directly, but decrease accounts receivable asset. There is a contra-asset account which records bad debt expense accrued estimation,allowance for bad debts, which is eventually balanced in the equation with a decrease in accounts receivable asset when bad debts are determined to have occurred, and are written down, and accounts receivable asset as well as the allowance have the amount determined to be bad debt written off. Allowance for impairment of accounts receivables is another name for the allowance account, and it is deducted from the accounts receivables account on the balance sheet, in order to show that the accounting equation balances in the period when the estimated bad debts expense is incurred.

Basic Accounting Principles
Historical Cost Principle: Assets and liabilities should be recorded at the price at which they were acquired. This is to ensure a reliable price; market values can fluctuate and be different between differing opinions, so the price of acquisition is used.

Matching Principle: Expenses should be matched with revenues. The expense is recorded in the time period it is incurred, which means the time period that the expense is used to generate revenue. This means that you can pay for an expense months before it is actually recorded, as the expense is matched to the period the revenue is made.

Revenue Recognition Principle: Revenues should not be recorded until the earnings process is almost complete and there is little uncertainty as to whether or not collection of payment will occur. This means that revenue is recorded when it is earned, which means the job is complete.

Financial Statements
The Income statement is a list of all inflows and outflows of economic benefits(revenues and expenses).

Company Name Income Statement For The Year Ended December 31, xxxx

Gross Revenues -Cost of goods sold = Gross Profit -operating expenses =Income from Continuing operations before taxes and special items + other revenues - other expenses -taxes =Income from continuing operations +/- extraordinary items (net of tax) NET INCOME

The balance sheet is a list of all a company's assets, liabilities, and owners' equity.

Company Name Balance sheet December 31, xxxx

ASSETS Current Assets + Fixed (or non-current) Assets =TOTAL ASSETS LIABILITIES Current Liabilities +Long-Term (or non-current) Liabilities =TOTAL LIABILITIES OWNER'S EQUITY Common Stock +Retained Earnings =TOTAL OWNERS EQUITY =TOTAL LIABILITES AND O/E

The statement of cash flows is a listing of the inflows and outflows of cash.

It follows the general subdivision of business activity into trying to make money by operating activities, investing activities, and financing activities. Operating activities include the main business that is concentrated on, and paying taxes on this business, as well as interest for liabilities from owning non-current assets such as machinery to run the business. Investing activities include cash used for investment in plant and equipment or recovered from sale of plant or equipment, and money made outside of the main business activity using resources available from the business : this include investing cash available in other investments, receiving cash   interest or dividends from continuing other investment. Financial activities are cash activities undertaken when other entities invest in the operations of the main business. So finance activities include cash from issuing shares in the company, cash given as dividends to shareholders, cash from borrowing and cash out due to borrowing repayment.

Hence this derives a list of activities to account for cash flow:
 * operating activities - cash from operations : customer receipts, and supplier payments ; cash paid for taxes; cash paid as interest for borrowings to operate plant and equipment.
 * investing activities - cash out for purchase plant and equipment, and cash in from sale of these ; cash put in other investments; cash received from dividends received and from interest earned related to running other investments.
 * finance activities - cash in from issuing shares, cash out from payment of dividends ; cash in from borrowing money, cash out for repayment of borrowing

A few items are reported as netted if they are sufficiently short term or liquid ( such as other investments, equity shareholding changes) : e.g. "quick turnover, short maturity and large - AASB 7";, but many items are required to be reported as gross i.e. cash out and cash in for the same type of item are required to be reported separately e.g. property sale and purchase, interest paid and interest earned, borrowings and repayment of borrowings.

Company Name Statement of Cash Flows For The Year Ended December 31, xxxx

cash receipts from customers....................................................xx cash payments to suppliers......................................................(xx) cash payment of taxes..............................................................(xx) cash payment of interest on property,plant&equipment.........(xx) Cash provided by Operating activities...........................xx

cash invested in/(divesting from) other investments..........................................(xx) cash used for plant and equipment...................................(xx) cash recovered from sale of plant and equipment.....................xx cash from dividend income from other investments..................xx cash from interest from other investments..........................................xx

Cash Provided by investing activities.............................xx

cash from issuing (buy back of) share capital...................................................xx cash from long-term borrowings..................................................xx cash used as repayment of long-term borrowings.....................(xx) cash paid as dividend to shareholders.......................................(xx)

Cash Provided by financing activities............................xx

Net cash increase (decrease) in cash held......................xx cash held at beginning of period....................................xx cash held at end of period.............................................xx

Basic Accounting Classes Course Notes

 * accounting transactions are entered as journal entries consisting of the Account name, and either a debit (left side) amount or credit (right side) amount. For each entry the debits and credits must balance, and overall on the trial balance (lists all the debits and credits for all the accounts) must always balance.
 * There are 5 main classes of Accounts:
 * Assets: Anything of value that the business owns. This includes tangible assets such as cash, accounts receivable, inventory, buildings, and machinery, as well as intangible assets such as copyrights, trademarks, and goodwill. Asset accounts normally have a Debit (left side) balance. In transaction entries, a debit to an asset account shows an increase in its amount, while a credit (right side) indicates a decrease in the asset value.
 * Example: Buying Equipment for Cash. One asset (Equipment) increases, and therefore it is Debited. Cash, which is also an asset, is decreased with a Credit.

Equipment (debit)			$40,000 Cash (credit)			    $40,000

 * Liabilities: Debts and obligations that the business owes. This includes accounts payable, payroll liabilities, and long term debts (such as bonds). Liabilities accounts normally have a Credit (right side) balance. In transaction entries, a credit to a liability account signifies an increase in its amount, while a debit (left side) indicates a decrease in the liability value.
 * Example: Buying Inventory on credit. Merchandise Inventory (an asset) increases with a debit, and Accounts Payable (a liability) also increases with a credit.

Merchandise Inventory (debit)	$100,000 Accounts Payable (credit)		    $100,000

 * Equity: This is essentially the value that accrues (accumulates) to the owners (shareholders, sole trader…). This ranges from Partner 1’s capital, Partner 1’s profits, retained earnings, etc. Equity accounts normally have a Credit (right side) balance. In transaction entries in the journals, a credit to an equity account signifies an increase in its amount, while a debit (left side) indicates a decrease in the equity value. Always keep the accounting equation in mind:

Assets = Liabilities + Equity Since Assets normally have a Debit balance and both liabilities & equity normally have a credit balance, therefore applying the equation above, we always check that the trial balance has a NET value of Zero (the total debits and credits should match).

 * Revenue: This is the entire amount of income made through the sale of goods/services, and is sometimes referred to as Income or Sales. Depending on the nature of the goods / services being sold, companies track this account either as one big account (e.g. Sales) or as many separate accounts (e.g. Sales Prod 1, Sales Prod 2, Freight Income etc.). Revenue accounts normally have a Credit (right side) balance, and therefore a credit to a revenue account signifies an increase in its amount, while a debit (left side) indicates a decrease in the revenue amount. A decrease of revenue would take place in circumstances such as for example sales returns and discounts (explained further down).
 * Example: Recording cash sales. Cash is debited because it is an increase in an asset account, and Sales is credited because a Revenue account is increased.

Cash (debit)		      $112,000 Sales (credit)			    $112,000
 * Expenses: These are the general costs of doing business. This would include operating expenses such as Salaries Expense, Rent Expense, and Advertising Expense, as well as non-operating expenses such as Loss on Sale of Assets. Expense accounts normally have a Debit (left side) balance. In transaction entries, a debit to an expense account signifies an increase in its amount, while a credit indicates a decrease (which rarely occurs, unless an error needs to be corrected).
 * Example: The company rents office space at $15,000 per month. Rent Expense is debited, and Cash is credited.

Rent Expense (debit)		$15,000 Cash (credit)			    $15,000

 * Some very important aspects to remember in addition to the above:
 * Depreciation, Amortization, and Depletion are used to allocate the cost of an asset over its useful life. Depreciation is the allocation over time of tangible assets, Amortization is the allocation over time of intangible assets and Depletion is the allocation over time of natural resources.Accumulated depreciation is a contra-asset account (with a normal Credit balance) used to keep a running total of the depreciation to date. The book value of any asset at any time is the Original Cost less any accumulated depreciation. Contra-asset accounts are listed in the assets section of the balance sheet along with the corresponding asset account, making it easier to see what the assets original cost was and what it is presently valued at. Allowance for Uncollectible Accounts Receivable is also a contra-asset account with a normal credit balance which is netted against the Accounts Receivable account.

 * Sales Returns and Allowances & Sales Discounts are contra-revenue accounts, and the normal balance of this account is a Debit. These are used to offset the revenue credit balance.

 * Cost of Goods Sold (COGS): This account is used to track how much you paid for goods / material that was held in inventory until it was sold. COGS normally is a debit balance. This account is recorded in entries when a sale is made, and COGS is debited for the cost, while inventory is credited (asset account=>decreased) for the cost.

 * Credit Notes/memo/refunds are used to refund customers if they return products bought from the company. The entry for this transaction is usually :

Revenue (Debit)		sale price Inventory (Debit)                    Cost of product COGS (Credit)              Cost of product Cash or A/R (Credit)	   sale price

assets ( current asset (cash in bank + accounts receivables - allowance for bad debts) + ( non-current asset - accumulated depreciation) ) = liability ( current liability + non-current liability ) + equity ( capital + ( issued share equity + retained earnings )   + change in equity ( income (revenue + gains )  - expenses ( operating + depreciation + bad debt ) - drawings ).
 * a summary :

Resources

 * Free Business Textbooks Internet Library
 * Free Financial Accounting Course

title: Accountancy/Introduction to Accountancy


text:
Pharmacology/Antipsychotics

Antipsychotics interact with a number of receptors, including dopamine receptors, the receptor system involved in psychosis, which is theorized to occur as a result of a functional excess of dopamine in certain parts of the brain. Many antipsychotics work by targeting dopamine receptors, such that dopamine levels are reduced. Antagonism of the dopamine D2 receptor subtype, is one well characterized mechanism of action, although other receptors, including non-dopamine receptors, are involved, depending on the antipsychotic.

The older antipsychotics are also known as "typical antipsychotics" or "first generation antipsychotics". More recently developed antipyschotics are also known as "atypical antipsychotics" or "second generation antipsychotics". The atypical or second generation antipsychotics are also active at other receptors, including serotonin receptors, such that side effects, especially motor ones, are thought to be reduced. Neuroleptics is another commonly used name, although its use has fallen out of favor.

Well known antipsychotics include haloperidol (Haldol) and chlorpromazine (Thorazine), which are older agents. The newer agents, many developed near the 1990's, include risperidone (Risperdal), olanzapine (Zyprexa), quetiapine (Seroquel), and aripiprazole (Abilify). Aripiprazole is thought to be a dopamine system stabilizer in that it acts as a funtional antagonist of dopamine where dopamine levels are in excess and a functional agonist where dopamine levels are low.

title: Pharmacology/Antipsychotics


text:
Accountancy/Glossary

 * Asset
 * Anything with probable future economic benefit that is obtained or controlled by a company and is the result of a past transaction.

 * Cr
 * The abbreviation for Credit.

 * COGS
 * The abbreviation for Cost of goods sold

 * Controlling Account
 * An account in the general ledger that summarizes the account balances in a subsidiary ledger.

 * Depreciation
 * The process of spreading the cost of acquiring a fixed asset over its useful economic life.

 * Double Entry
 * is the principle of accounting which requires that every transaction has two effects one of which is a debit and the other of which is a credit of the same amount.

 * Dr
 * The abbreviation for Debit.

 * FIFO (First IN First OUT)
 * The inventory system leave new inventory in stock until the old ones sold by legal terms.

 * Fixed Asset
 * An asset acquired by a business where there was no intention to make money from immediately reselling the asset. e.g A Van used by a plumbing firm.

 * General Ledger
 * The main ledger that has all the income statement and balance sheet accounts.

 * Liability
 * Probable future sacrifice of economic benefits, or the entity owes somebody something.

 * Prepayment
 * A Prepayment is a type of asset arising from the fact that the business has alreasy been invoiced for the right to all or part of a service in a future period e.g. rent for next year, paid this year.

 * Stock
 * Stock is the set of those assets held by the business intended for resale in their current form or in a modified form. Stock includes raw materials, components, work in progress and finished goods.

 * Subsidiary Ledger
 * Subsidiary Ledger is a ledger that has individual accounts with similar characteristics.

 * UEL
 * The abbreviation for useful economic life.

 * Useful economic life (UEL)
 * The useful economic life of a fixed asset is the time period for which the asset is likely to be useful in generating profit for a company (or meeting the aims of a charity).

 * WIP
 * WIP is the abbreviation for Work in Progress

 * Work in Progress (WIP)
 * Work in progress is the set of assets held by a business which are part way through some process after which they can be resold. Once completed the articles will cease to be WIP and become finished goods.

title: Accountancy/Glossary