मलिक मुहम्मद जायसी

 जन्म :- 1492  (अनुमानतः )

निधन :- 1548 (अनुमानतः )

निवास स्थान :- जायस (उतर प्रदेश )

पिता :- मालिक शेख ममरेज 

गुरु :- सूफी संत मोहिदी और  सैयद अशरफ 

 वृत्ति :- आरंभ में जायस में रहते हुए  किसानी,  शेष जीवन फकीरी में ,  बचपन में  ही  अनाथ 

व्यक्तित्व  :-   बायीं आँख और बायीं कान नहीं था चेचक के कारण 

कृतियाँ :- पद्मावत , अखरावट , आखिरी कलाम , 

Meaning of Debit and Credit

 The very word 'Debit' is derived from the Latin word 'debitum' which means 'due from that' or 'who owes'. But technically, to debit an account means to write on the left hand side of an account called the debit side. In short, debit refers to the left hand side an account. It increases either assets or the recorded expenditure of the organisation keeping the book. The term Debit is related to the English term 'Debtor'. Debit is written in short form as 'Dr'.

Similarly, the word 'Credit' is derived from the Latin word 'Creditum' or 'Creder' which reveals 'due to that'. But to credit an account means to write on the right hand side of account which is called the 'Credit side'. In short, it is written as Cr. Usually credit side shows sale, income or liability.

Practically, these two terms are the two sides of an account, the left hand side is called the Debit side and the right hand side is called the Credit side.

Thomson's Model of the Atom

 Thomson suggested in 1898  that the atom is a positively charged solid sphere and electrons are embedded in it in sufficient number so as to make the atom electrically neutral. One can compare Thomson's atom to a birthday cake in which cherries are embedded. This model was quite attractive as it could explain why only negatively charged particles are emitted when a metal is heated and never the positively charged particles. 

Modern Classification of accounts or Accounting Equation

 Accounts are divided into five categories for the purpose of recording business transactions : 

1. Assets Accounts 

2. Liabilities Accounts

3. Capital Accounts 

4. Expenses Accounts 

5. Revenue Accounts

1. Assets Accounts :- assets accounts are accounts of assets and properties such as (Stock), Goodwill, Prepaid Expenses A/c .... etc.

2. Liabilities Accounts :- Liabilities accounts are the accounts of lenders, bank loan , bank overdraft , outstanding expenses, .... etc.

3. Capital Accounts :- Capital accounts refer to the accounts of the proprietor/ partner who have invested in the business, eg, Capital account of owner, Drawings accounts, ...etc.

4. Expenses Accounts :- Expenses accounts is an accounts opened in the nominal ledger for each expenditure in which the costs or expenses are recorded before being totalled and transferred to trading and profit and loss Account at the end of an accounting period.

5. Revenue Accounts :- Revenue Accounts are accounts of incomes and gains. eg.- sales A/c, interest received A/c,....etc. 

Basic Concepts of Sets

1. Sets

What is pay-in-Slip

 Pay-in-Slip : Pay-in-Slip is a document used to deposit cash or cheque into the Bank. Pay-in-Slip serves the purpose of providing an evidence that on a particular date a specific amount (or cheque) has been deposited in the Bank.

LED(Light-emitting Diode)

Filiform of LED are Light-emitting Diode. 

 When a conduction electron makes a transition to the valence band to fill up a hole in a p-n junction, the extra may be emitted as a photon. If the wavelength of this photon is in the visible range (380mm - 780mm), one can see the emitted light. Such a p-n junction is known as light-emitting diode abbreviated as LED. For silicon or germanium, the wavelength falls in the infrared region. LEDs may be made from semiconducting compounds like gallium such as, arsenide of indium phosphide. LEDs are very commonly used in electronic gadgets as indicator lights.