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Accounting is the systematic process of managing financial transactions to help businesses track their income, expenses, assets, and liabilities. Key components include the accounting equation, financial statements (income statement, balance sheet, cash flow statement), and the cycle of recording transactions. Understanding basic accounting principles is crucial for effective managerial accounting and internal decision-making.
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The Key Cultural Role of Punes Shivsrushtikapoorgita1991
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Shivsrushti, a heritage park in Pune envisioned by Babasaheb Purandare, offers a powerful blend of immersive storytelling, historical accuracy, and civic education centered around the life and values of Chhatrapati Shivaji Maharaj. Through lifelike exhibits and recreated experiences, it brings history to life for people of all ages, encouraging reflection on leadership, inclusivity, and ethical governance. The Abhay Bhutada Foundation has played a pivotal role in expanding access to Shivsrushti by supporting educational visits for underprivileged students, ensuring that this cultural treasure is shared widely and meaningfully. More than a tribute to the past, Shivsrushti serves as a public model for how history can inspire civic pride and social unity in contemporary India.
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Accounting_BasicsAccounting_Basics_Enhanced.pptx
- 1. Introduction to Accounting Basics A Beginner's Guide
- 2. What is Accounting? Accounting is the process of recording, summarizing, analyzing, and reporting financial transactions of a business. It helps businesses track income, expenses, assets, and liabilities to make informed decisions.
- 3. The Accounting Equation Assets = Liabilities + Owners Equity - Assets: What the business owns (e.g., cash, buildings, inventory). - Liabilities: What the business owes (e.g., loans, accounts payable). - Owners Equity: The owner's investment plus retained earnings.
- 4. Financial Statements - Income Statement: Shows revenues and expenses. - Balance Sheet: A snapshot of a companys financial position. - Cash Flow Statement: Shows cash inflows and outflows.
- 5. Debits and Credits - Debits (Dr.): Increase assets or expenses, decrease liabilities or equity. - Credits (Cr.): Increase liabilities, revenues, or equity; decrease assets.
- 6. Accounting Cycle 1. Identify transactions 2. Record transactions in the journal 3. Post transactions to the general ledger 4. Prepare a trial balance 5. Adjust entries 6. Prepare financial statements 7. Close the books
- 7. Why Learn Accounting Before Managerial Accounting? Managerial accounting focuses on internal decision-making (budgeting, cost analysis). Understanding basic accounting principles, financial statements, and transaction recording is essential.