Trading A/c Profit & Loss A/c Balance heet

Trading A/C
Particulars	Amount	Particulars	Amount
To Opening Stock To Purchases Less : Purchases Return To Carriage/Carriage Inwards/Carriage On Purchases To Freight To Wages/Manufacturing Or Productive Wages To Factory Expenses To Store Consumed To Royalties To Motive Power To Coal & Coke To Water To Oil To Billing To Octroi To Dock Charges To Custom Duty To Gross Profit Transferred To Profit & Loss A/C		By Sales Less: Sales Return By Closing Stock By Gross Loss Transferred To Profit & Loss A/C

Profit & Loss A/C
Particulars	Amount	Particulars	Amount
To Gross Loss B/D To Selling & Distribution Expenses: Advertisement, Traveler’s Salaries, Expenses & Commission, Baddebts, Godown Rent, Export Expenses, Carriage Outwards, Bank Charges, Agent’s Commission, Upkeep Of Motor Lorries To Management Expenses: Rent, Rates & Taxes Heating & Lighting Office Salaries Printing & Stationary Postage & Telegram Telephone Charges Legal Charges Audit Fees Insurance General Expenses To Depreciation & Maintenance: Depreciation Repair & Maintenance To Financial Expenses: Discount Allowed Interest On Capital Interest On Loans Discount On Bills To Extra Ordinary Expenses Loss By Fire(Not Recovered By Insurance) Cash Defalcations To Net Profit Transferred To Capital A/C		By Gross Profit B/D By Interest Received By Discount By Commission By Rent From Tenants By Income From Investments By Apprenticeship Premium By Interest On Debentures By Income From Any Other Source By Miscellaneous Revenue Receipts By Net Loss Transferred To Capital A/C

Balance Sheet
Liabilities	Amount	Assets	Amount
Current Liabilities Sundry Creditors Bills payable Bank overdraft Long term liabilities Loan from bank Debentures Fixed liabilities Fixed Liabilities Capital		Liquid Assets Cash in hand Cash at bank Floating Assets Sundry debtors Investments Bills receivable Stock in trade Prepaid expenses Fixed assets Machinery Building Furniture & Fixtures Motor Car Intangible Assets Goodwill Patents Copyright Licenses Fictitious Assets Advertisement Misc. Expenses Profit & Loss A/c

Create Animated GIF 2D Animations for Web Pages, Mobile Wallpapers or Advertisements using Photoshop - by Vikash Chandra Das

To create an animated image follow the steps
1. Open Photoshop

2. Search for some images & Save the images to your PC.

3. Now go back to photoshop and Open Images to make an Animated GIF Ad Banner.

4. Create a New Project/Doc.

5. Set required credentials like Name, Width, Height, Resolution, Color etc.

6. Select one of the opened image, press Ctrl+A then Ctrl+C & Paste it on New doc.

7. Adjust the image by, right click on image layer >> Free Transform 

• Adjust to set corners.

8. Follow step 7 for other images.

9. Now Delete the Background Layer from Layers(Press F7 / Window >> Layers)

10. Now open Animation Window. (Window >> Animation)

11. Remove the eye mark from the Layers except Layer 1.

12. Now select Layer 2 and Click "Duplicates Selected Forms". Then check back the eye mark.

• Do the same for Layer 3.

13. Now set delay seconds of your choice.

14. Test the animation.

15. Now click File >> Save for Web & Devices..(Alt+Shift+Ctrl+S) to save animated GIF Image.

16. Test your saved animated image with .gif extension with a browser or .gif image supported  viewer.

17. You may save a Photoshop .psd format for later modifications.

Happy Learning!

Vikash Chandra Das

Rourkela

Odisha

How to create a well formatted Microsoft Word Document for Projects and Books - by Vikash Chandra Das

To create a document with all page settings follow the steps..

• First you need to open MS Word
• Go to Start and Search Word

1. Create a new Blank Document using Microsoft Office Word.

• When you start to create a document you must start with Page Layout tab.

2. Page Layout Tab >> Page Setup Group >> Size >> A4
3. Page Layout Tab >> Page Setup Group >> Orientation >> Portrait/Landscape

4. Page Layout Tab >> Page Setup Group >> Margins 

• Select Custom Margin and set Gutter value & position for Book Binding or Spiral Binding.

5. Put cursor on 1st page >> PageLayout >> Page Setup Group >> Breaks >> Next Page

6. Create 3 sections(repeat step 5 for 2 times)

• It will create 3 pages with 3 sections.
• To check activate Header/Footer.

7. To make different first page, put your cursor on first page & Activate header footer 

• Header & Footer Tools >> Design Tab>> Options Group >> Different First Page

8. Close Header Footer.

• Header & Footer Tools >> Design Tab>> Close Group >> Close Header & Footer. 
• or Press Esc.

9. Put Cursor on third page/third Section.(1st page - Cover Page. 2nd Page - Contents, 3rd Page onward Document.)
10.Insert Page Number >> Top of the page >> Select  a style of your own.

11. Then check the page number of third page or third section. If it's 3 then do the follwing.
12. Insert >> Page Number>> Format Page Numbers>> Start at 1.(Do the same for second section and put page numer as (a) or (i)).

13.Now start designing  cover page.

• Insert Tab >> Pages Group>> Select a Cover Page style.

14. On third page/third section write 'Introduction'. Select the 'Introduction' heading text. Then apply Heading 1 from home tab. 

• Home Tab>> Styles Group >> Heading 1.

15. Press Ctrl+Enter to create another page/2nd page with section 3. Write another heading like Advantages and check it is in Heading 1 or not. Continue the process till Conclusion.

16. Now go back to the Second page/Second section (Page No. i) to create table of contents. 

• References Tab >> Table of Contents Group >> Click the first one(Automatic Table 1)

17. Later if you add some more pages with headings then also you can update the content table/page. 

• Go back to 2nd page/Section 2 >> Click on contents >> Update Table >> Update Entire Table >> OK.

18. Later you can fill your document below the headings with normal font style and designs.

19. Save your Document.

20. Happy Learning!

Vikash Chandra Das
Rourkela
Odisha