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AIOU Course Code 5401-1 Solved Assignment Autumn 2021

5401 1

Course: Principles of Accounting (5401)

Semester: Autumn, 2021

ASSIGNMENT No. 1

Q. 1  (a)     Define Accounting and explain its objectives and branches.             

Accounting is basically the systematic process of handling all the financial transactions and  business  records. In other  words , Accounting is a  bookkeeping  process that records transactions, keeps financial records, performs auditing, etc. It is a platform that helps through many processes, for example, identifying, recording, measuring and provides other financial information.

Accounting  is a very important procedure and holds great importance in people’s lives. Accounting aids to a lot of financial procedures and analytics taking place every day. There are specific people for doing this job and they are known as accountants. As said earlier, accounting is a very important process and in addition, holds a lot of objectives and functions.

To move ahead to the functions of accounting, first of all, it is very important to know about the role of accounting. The basic role of accounting is to provide relevant financial information to the businessmen and the  stakeholders . Furthermore, facilitating the Aprision making processes and keeping them updated. There are two types of functions of accounting, first, historical functioning and second, managerial functionals.

The historical functioning of accounting involves keeping accurate records of all the past transactions made in the business. This type of functioning of accounting includes:

  • Recording the financial transactions and maintain a journal to keep them all.
  • It is important to classify and separate the records and the  ledger .
  • Preparation of brief  summary  takes place for quick reviews.
  • This type of accounting gives the net result other than just keeping the records.
  • The preparation of the balance sheet takes place to determine the financial position of the business.
  • The analyzed data and records are then used for other purposes.
  • The last step is to communicate the obtained financial information to the interested sectors, for instance, owners, suppliers,  government , researchers, etc.

Managerial Functions

In an organization, the  management  committee looks for all kinds of Aprision making. To ensure that the Aprisions are smooth and beneficial for everyone, they do an evaluation of the past records provided by accounting. These are managerial functions. The five managerial functions of accounting are:

  • Formation of plans in addition to controlling the financial policies.
  • Besides that, a budget is prepared to estimate the total expenditure for future activities.
  • Also, cost control is made possible by comparing the cost with the  efficiency  of the work.
  •  The accounting also provides the necessary information during the evaluation of employee’s performance.
  • To check for fraud and errors is what the workability of the whole procedure depends on.

Objectives of Accounting

The functions of accounting facilitate the objectives of accounting. there are many objectives of accounting. For instance,

  • Accounting facilitates the systematic management of the records of the transaction and other financial data.
  • It gives an idea about the chances of profitability or failure or losses.
  •  The process assists the management by helping them to make the best Aprisions. besides that, accounting ascertains the financial position of an organization.
  •  It also helps in the evaluation of the employee and their working efficiency, in addition, communicating and spreading the accounting information to the user.
  • Accounting contributes the biggest to any organization by preventing fraud and prevents profit risks.

There are  eight steps to the accounting cycle .

  • Identify Transactions:  An organization begins its accounting cycle with the identification of those transactions that comprise a bookkeeping event. This could be a sale, refund, payment to a vendor, and so on.
  • R ecord Transactions in a Journal:  Next comerecording of transactions using  journal entries . The entries are based on the receipt of an invoice, recognition of a sale, or completion of other economic events.
  • Posting : Once a transaction is recorded as a journal entry, it should post to an account in the  general ledger . The general ledger provides a breakdown of all accounting activities by account.
  • Unadjusted Trial Balance : After the company posts journal entries to individual general ledger accounts, an unadjusted trial balance is prepared. The  trial balance  ensures that total debits equal the total credits in the financial records.
  • Worksheet : Analyzing a worksheet and identifying adjusting entries make up the fifth step in the cycle. A worksheet is created and used to ensure that debits and credits are equal. If there are discrepancies then adjustments will need to be made.
  • Adjusting Journal Entries:  At the end of the period,  adjusting entries  are made. These are the result of corrections made on the worksheet and the results from the passage of time. For example, an adjusting entry may accrue interest revenue that has been earned based on the passage of time.
  • Financial Statements : Upon the posting of adjusting entries, a company prepares an adjusted trial balance followed by the actual formalized financial statements.
  • Closing the Books : An entity finalizes temporary accounts, revenues, and expenses, at the end of the period using  closing entries . These closing entries include transfering net income into  retained earnings.  Finally, a company prepares the post-closing trial balance to ensure debits and credits match and the cycle can begin anew.

         (b)    What do you mean by double entry system of accounting?   

The  double-entry  system of accounting or  bookkeeping  means that for every business transaction, amounts must be recorded in a minimum of two accounts. The double-entry system also requires that for all transactions, the amounts entered as  debits  must be equal to the amounts entered as credits.

Example of a Double-Entry System

To illustrate double entry, let’s assume that a company borrows $10,000 from its bank. The company’s Cash account must be increased by $10,000 and a liability account must be increased by $10,000. To increase an asset, a debit entry is required. To increase a liability, a credit entry is required. Hence, the account Cash will be debited for $10,000 and the liability Loans Payable will be credited for $10,000.

Double Entry Keeps the Accounting Equation in Balance

Double entry also means that the  accounting equation  (assets = liabilities + owner’s equity) will always be in balance. In our example, the accounting equation remained in balance because both assets and liabilities were each increased by $10,000.

Q. 2 Mr. Asfer started a sole proprietorship business.  The business is newly established and Mr. Asfer hired an Accountant for keeping the journal updated.  Suppose you are the accountant of Mr. Asfer’s business, prepare the journal book for the month of April, 2019. You are also required to post journal entries into the ledger and prepare the trial balance. Detail of the transactions during April, 2019 are given as follows:                                                                                              

April 1.  Mr. Asfer commenced business with Cash of Rs. 800,000/- Building Rs.2, 500, 000/-

2.    Purchased Furniture with cash Rs. 100,000/-

5.   Purchased goods from Miss Zara Rs.150,000/-

               8.                                    Sold goods to Mr. M. Naeem Rs. 80,000/-

               20.                                    Goods returned to Miss Zara Rs.5,000/-

               21.                                           Machinery Purchased Rs.100, 000/-

               25.                            Returned goods to Mr. M. Naeem Rs.3,000/-

               28.                                Utility bills paid for the month Rs.40,000/-

         30. Rent paid for the month Rs.40,000/-

aiou assignment solved autumn 2021

Q. 3     A firm whose Accounting year is calendar year, purchased on 1 st April 2013 machinery costing Rs. 150,000.  It purchased further machinery on 1 st Oct, 2013 costing Rs. 100,000 and on 1 st July 2014, costing Rs. 50,000.  On 1st January 2015, machinery installed on 1 st April, 2013 became obsolete and was sold for Rs. 45,000.  Show how machinery Account would appear in the books of company, if machinery             was depreciated by fixed installment method @ 10% p.a.  What would be the balance of machinery Account on 1 st January 2016?

aiou assignment solved autumn 2021

      Q4.   The following Trial Balance was extracted from the books of Jaffar Brothers on 31 st January, 2019. From the given information you are required to prepare a work sheet for the year ended on 31 st Aprember, 2019. Trial Balance on 31 st Aprember, 2019 as follow:

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Aiou bachelor (ba/b.com) solved assignments - autumn 2023.

Welcome to our website. If you are a student of Allama Iqbal Open University (AIOU) and pursuing Bachelor Class (BA / BCOM / Mass Communication / BLIS) Associate Degree program, then you have come to the right place. We offer solved assignments for Bachelor Class (BA / BCOM / Mass Communication / BLIS) Associate Degree 2 years program that you can download easily from our website. Apart from this, we also have helping books available for purchase that can assist you in preparing for your exams. To stay updated with our latest resources, we recommend that you subscribe to our AIOU Studio 9 YouTube channel, where we regularly upload informative videos related to AIOU and its programs.

Bachelor (BA/BCOM) ADP 2 years program

Solved Assignments of Spring / Autumn 2023.

aiou assignment solved autumn 2021

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AIOU MLIS Solved Assignments Autunm 2021.

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19th Edition of Global Conference on Catalysis, Chemical Engineering & Technology

Victor Mukhin

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Victor Mukhin, Speaker at Chemical Engineering Conferences

Title : Active carbons as nanoporous materials for solving of environmental problems

However, up to now, the main carriers of catalytic additives have been mineral sorbents: silica gels, alumogels. This is obviously due to the fact that they consist of pure homogeneous components SiO2 and Al2O3, respectively. It is generally known that impurities, especially the ash elements, are catalytic poisons that reduce the effectiveness of the catalyst. Therefore, carbon sorbents with 5-15% by weight of ash elements in their composition are not used in the above mentioned technologies. However, in such an important field as a gas-mask technique, carbon sorbents (active carbons) are carriers of catalytic additives, providing effective protection of a person against any types of potent poisonous substances (PPS). In ESPE “JSC "Neorganika" there has been developed the technology of unique ashless spherical carbon carrier-catalysts by the method of liquid forming of furfural copolymers with subsequent gas-vapor activation, brand PAC. Active carbons PAC have 100% qualitative characteristics of the three main properties of carbon sorbents: strength - 100%, the proportion of sorbing pores in the pore space – 100%, purity - 100% (ash content is close to zero). A particularly outstanding feature of active PAC carbons is their uniquely high mechanical compressive strength of 740 ± 40 MPa, which is 3-7 times larger than that of  such materials as granite, quartzite, electric coal, and is comparable to the value for cast iron - 400-1000 MPa. This allows the PAC to operate under severe conditions in moving and fluidized beds.  Obviously, it is time to actively develop catalysts based on PAC sorbents for oil refining, petrochemicals, gas processing and various technologies of organic synthesis.

Victor M. Mukhin was born in 1946 in the town of Orsk, Russia. In 1970 he graduated the Technological Institute in Leningrad. Victor M. Mukhin was directed to work to the scientific-industrial organization "Neorganika" (Elektrostal, Moscow region) where he is working during 47 years, at present as the head of the laboratory of carbon sorbents.     Victor M. Mukhin defended a Ph. D. thesis and a doctoral thesis at the Mendeleev University of Chemical Technology of Russia (in 1979 and 1997 accordingly). Professor of Mendeleev University of Chemical Technology of Russia. Scientific interests: production, investigation and application of active carbons, technological and ecological carbon-adsorptive processes, environmental protection, production of ecologically clean food.   

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AIOU Solved Assignments BEd [2021]

AIOU Solved Assignments BEd PDF free

Allama Iqbal Open University has a system of Assignments. One must have to send Assignments the Hand-Written assignments to the AIOU Tutor assigned to him/her.

You can now download your AIOU Solved Assignments for BEd semester Spring and Autumn in PDF from below.

  • AIOU Solved Assignments of FA, ICom 2021
  • AIOU Solved Assignments of BA, BCom 2021
  • AIOU Solved Assignments of BS ODL 2021
  • AIOU Solved Assignments of Associate Degree Program ADP 2021
  • AIOU Solved Assignments of MA, MSc, MEd

Read Also: Check AIOU Tutor Address Online by Roll Number

Allama Iqbal Open University now providing the facility of PDF books in Soft Form for its students. If one has not received its books then he/she can download the AIOU books in PDF .

As we above mentioned that it is necessary to submit assignments because of AIOU count Assignments Marks in Final Result . Submission of Assignments is necessary and students do not have proper guides to solve the questions. That’s why they look for the pre-solved assignments of AIOU . Or, they contact in contact to get pre-hand-written assignments.

Let’s dive in the AIOU Solved Assignments Intermediate BEd PDF.

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Upload your Assignments at LMS

AIOU provides the facility to its students to upload their assignments online. You can either write your Allama Iqbal Open University assignments in docs format and then convert them to PDF for uploading at AIOU Agahi Portal. You can also scan the handwritten assignments and convert them to PDF file and send it to your tutor at LMS Portal.

Download Free AIOU Solved Assignments BEd PDF

Deadline to submit bed assignments.

And, here are the complete details about the deadline of the submission of these assignments.

These all books are present in PDF, you can easily avail of these in any device which can open the PDF file.

Read Also: Download FREE AIOU Solved Assignments in PDF

Frequently Asked Questions (FAQ)

How can i check my b.ed tutor online.

Well, it is pretty much easy to check the AIOU tutor online. You just need your Roll Number to check your assigned tutor (Name, Address, Subjects, Contact Information) for B.Ed. Open this link and here enter your Roll Number to check your Tutor Information online.

Can B.Ed Students upload their assignments on AIOU LMS (Agahi Portal)?

Yes, all students can either submit their assignments by courier or hand to their respective tutor or upload them on LMS. Students have to scan hard pages of assignments and upload them on LMS. Only PDF or DOCX files are accepted.

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You can easily ask your questions in the  comments  below. Our team will try their best to promptly help you and will answer your questions as soon as possible

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Aiou previous result of all years | 2022 to 2021 history of result, aiou extends the last date of admissions (spring 2022), aiou admission 2022 apply online: semester spring & autumn, [2022] download aiou books pdf (all programs), download aiou roll no slips 2022 • all programs, 143 comments.

8611 8605 5403 6401 8606 6465 in subjects ki b.ed 1st semester ki solved Assignments autumn 2021 ki chahye

Plz spring2021 B.ed 2nd semester ki b assignment upload ker dein

Assalam O Alaikum! Mje AP se pochna tha k ye assignment copy ya editable nai hoti to kese bnate AP phr?

Khud type kr k

Aoa, plz spring 2021 ki bhi upload krdein. JazakAllah

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AIOU Assignment

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AIOU Solved Assignments 1 & 2 Code 449 Autumn & Spring 2023

Aiou Solved Assignments code 449 Autumn & Spring 2023 assignments 1 and 2  Course:  Magazine Journalism (449)  spring 2023. aiou past papers

Course: Magazine Journalism Code: 449 Level: B.A Assignment: 1 Semester: Autumn & Spring 2023

AIOU Solved Assignments 1 & 2 Code 449 Autumn & Spring 2023

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AIOU Solved Assignments 1 Code 449 Autumn & Spring 2023

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AIOU Solved Assignments 2 Code 449 Autumn & Spring 2023

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AIOU Solved Assignments Code 449 Autumn & Spring 2023

aiou assignment solved autumn 2021

AIOU Solved Assignments 1 & 2 Autumn & Spring 2023 Code 449

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aiou assignment solved autumn 2021

First refuelling for Russia’s Akademik Lomonosov floating NPP

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aiou assignment solved autumn 2021

The FNPP includes two KLT-40S reactor units. In such reactors, nuclear fuel is not replaced in the same way as in standard NPPs – partial replacement of fuel once every 12-18 months. Instead, once every few years the entire reactor core is replaced with and a full load of fresh fuel.

The KLT-40S reactor cores have a number of advantages compared with standard NPPs. For the first time, a cassette core was used, which made it possible to increase the fuel cycle to 3-3.5 years before refuelling, and also reduce by one and a half times the fuel component in the cost of the electricity produced. The operating experience of the FNPP provided the basis for the design of the new series of nuclear icebreaker reactors (series 22220). Currently, three such icebreakers have been launched.

The Akademik Lomonosov was connected to the power grid in December 2019, and put into commercial operation in May 2020.

Electricity generation from the FNPP at the end of 2023 amounted to 194 GWh. The population of Pevek is just over 4,000 people. However, the plant can potentially provide electricity to a city with a population of up to 100,000. The FNPP solved two problems. Firstly, it replaced the retiring capacities of the Bilibino Nuclear Power Plant, which has been operating since 1974, as well as the Chaunskaya Thermal Power Plant, which is more than 70 years old. It also supplies power to the main mining enterprises located in western Chukotka. In September, a 490 km 110 kilovolt power transmission line was put into operation connecting Pevek and Bilibino.

Image courtesy of TVEL

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  23. First refuelling for Russia's Akademik Lomonosov floating NPP

    Rosatom's fuel company TVEL has supplied nuclear fuel for reactor 1 of the world's only floating NPP (FNPP), the Akademik Lomonosov, moored at the city of Pevek, in Russia's Chukotka Autonomous Okrug. The supply of fuel was transported along the Northern Sea Route. The first ever refuelling of the FNPP is planned to begin before the end of ...