Accounting Principles for PPE and Intangible Assets
Selling PPE and Recording Gains or Losses
Key Ideas: Property, Plant, and Equipment (PPE) is carried on the balance sheet at cost minus accumulated depreciation, which equals the book value (carrying value). When you sell an asset, you must:
- Remove the asset’s cost.
- Remove the related accumulated depreciation.
- Record the cash (or receivable) received.
The difference between cash received and book value is a gain or loss on sale.
Journal Entry Pattern
Assume: Cost of machine = $50,000; Accumulated depreciation
Read MoreNABARD & SIDBI Roles, Initiatives, and Banking Principles
NABARD: Mission and Core Functions
The National Bank for Agriculture and Rural Development (NABARD) is India’s apex development financial institution, established to provide and regulate credit for the promotion and development of agriculture, small-scale industries, cottage and village industries, handicrafts, and other rural crafts. Established on July 12, 1982, under the NABARD Act, 1981, it was created based on the recommendations of the B. Sivaraman Committee (CRAFICARD) to take over the agricultural
Read MoreReviewing Blockbuster Films, Books, and Concerts
Impressive Entertainment Experiences
Film: Avengers: Endgame
Have you ever watched a film that made you feel excited and emotional at the same time? Avengers: Endgame is an astonishing superhero movie full of action, drama, and incredible effects.
- I really enjoy this film because it’s gripping from the very beginning. The story shows how the Avengers try to save the world after a major disaster.
- The battles are amazing, and the soundtrack is catchy and emotional.
- The actors do a fantastic job, making
Mastering Presentations and Personal Development Skills
The Fundamentals of Effective Presentations
Meaning of Presentation
A presentation is a structured way of sharing information, ideas, or messages with an audience using spoken words, visuals, and body language. The main aim of a presentation is to inform, persuade, inspire, or entertain the audience. Effective presentations use clear content, proper organization, and engaging delivery to achieve their purpose.
Types of Presentations
-
Presentation that Deeply Involves the Audience
This type of presentation
Modern Library Technologies: WSDS, RIMS, Web 3.0, and RFID Applications
Web-Scale Discovery Services (WSDS)
Web-Scale Discovery Services (WSDS) are a relatively new class of tools in libraries designed to provide a unified search experience across a library’s vast and diverse collection of resources. They aim to offer a single search box, akin to popular web search engines like Google, allowing users to search both local and remotely hosted content seamlessly. This includes a library’s physical holdings, digital collections, institutional repositories, and subscription-
Read MoreCore Concepts in Radiation Physics, Solar Cells, and Electromagnetism
Radiation Interaction with Matter
1. Alpha (α) Particles
- Heavy, positively charged particles.
- Interact strongly with matter, leading to high ionization.
- Lose energy quickly and stop within a few centimeters of air.
2. Beta (β) Particles
- Fast-moving electrons.
- Moderate interaction, resulting in moderate ionization.
- Can travel a few meters in air.
3. Gamma (γ) Rays
- Electromagnetic waves (no mass, no charge).
- Weak interaction, causing low ionization.
- Travel long distances and penetrate deeply.
Penetrating Power
Read MoreEnglish Language Practice Exercises and Writing Samples
Listening Section 1 (Incomplete Transcript)
- A person asks…
- You should walk to make…
- Lots of people…
- It’s important…
- You should have… FORMA C
Listening Section 2 (Forma C)
Comprehension Questions
- What do they mention about the cafeteria?
R// They say the cafeteria was awful, and it was full of big children and noise. - What did Liang use to dislike?
R// Liang used to hate the school lunches. - When was Kate used to be bullied?
R// Kate used to be bullied on the school bus on her way to school. - What did
Mastering Physical Health and Emotional Intelligence
Virtues of a Law-Abiding and Upright Citizen
- Law-abiding, upright, honest, and self-respecting.
- Disciplined, punctual, charitable, helpful, merciful, and forgiving.
The Synergy of Mind and Body
Your mind and body are closely related in such a way that if you feel stressed out, you are likely to experience fatigue and muscle tension. Similarly, if you feel happy, you are likely to have more mental energy and physical vitality.
Essential Nutrition for a Balanced Diet
To gain essential nutrients, one should
Read MoreEpistemology: Understanding Knowledge and Truth Theories
Understanding Knowledge and Its Types
Knowledge: Knowledge is a relationship between a subject and an object. There are two types:
- Knowledge of Things: This refers to any proposition we can provide. For example, if I see a color directly, I know it; however, a person born blind would not be able to know it.
- Propositional Knowledge: This is exclusive to humans and is established by relations between concepts.
The Three Conditions of Knowledge
- Condition of Belief: If S knows that “P”, then “S” thinks “
TOUS 2026 Content Strategy: Digital Storytelling and Media Formats
Developing the TOUS 2026 Content Marketing Strategy
A Content Marketing Strategy (CMS) for TOUS in 2026 can be effectively developed by following the five structured steps of the Content Marketing Strategy model. The proposed campaign—“Shine Your Story 2026”—aims to strengthen TOUS’s emotional identity while connecting more deeply with younger audiences through digital storytelling and personalized experiences. #ShineYourStory
Step 1: Defining the Target Audience
The main target audience
Read More