It is the error which arises when the totals of account is calculated wrong. This error has an effect on trial balance. e.g. The total of debtor A's account is totalled as 3030 instead of .....

All errors such as Compensating errors Effors of recording Errors of principle  Casting errors etc. falls under error of .....

Another clear example can be Goods purchased for 50 recorded as 500 and goods sold for 50  recorded as 500. Since the overall effect is neutralized Trial balance will .....

In Double Entry book-keeping system Each transaction has two and effect/aspect i.e. Debit and Credit. Its objectives can be such as Complete record of transactions Detection of fraud Presentation of financial position .....

For mentioning the features points such as It has two fold equal effects It is guided by prescribes rules It is more scientific and systematic system etc can be .....

Accounting cycles surfacely involves Journalizing the trasactions Posting them in ledger Preparing trial balance Adjustment entries Preparing final .....

Going concern assumes that Business has indefinite life and  will continue to operate for a long period of time. It is the reason companies purchase long term assets that run for a long time rather than .....

To differentiate these two one must be clear about both terms. Accounting is a larger concept and has wider scope.  Book-keeping is more like clerical .....

Elaborate points such as Helps for the classification of transactions Helps for maintaining permanent record Ascertaining the effect of the transactions etc   to state the objecctives of .....

Government accounting helps with the following Safeguarding government property Make auditing work simple Helps to maintain control over excess expenditure etc. These points can be elaborated  to discuss the objectives of government .....

Unusual transactions as well as transactions occuring occassionally  are dealt by journal proper. E.g. advance incomes drawing of goods outstanding expenses .....

Write the article in a fixed format. Begin with her initiation  Mention some of her challenges and explain how it is different to a woman in Nepalese society.  Describe how she tackled the situation  Interprete reactions and some .....

What can you use to join the .....

The main clause is in statement .....

This is not in question form. .....

Now change the question into statement form and .....

How do you change it into statement form?  Well omit do verb, change the main verb in the tense of the do verb and change into statement form.  Use if/ whether.  Please try .....

Well, What the cooking pot made up of? It is made up of metals. Why? To cook the food How? By conducting or transferring the .....

Pleas think what you should do with do verb, which is in .....

Let's try with these examples: Have you finished? =you have finished Is he alive=he is alive Where did you find? =where you found Now change the above question and begining with 'Have you found .....

Ok, now you try changing the question into statement form and begin with  Did you .....

Now imagine Haris is acquainted with you. Add one more information to this person using .....

For example:  which has  large playground  But remember we do not use 'that' as relative pronoun with 'non defining' relative .....

See this example:  Pokhara, which is the most beautiful mid-hill city, ................. Can you talk about Kathmandu in the same .....

One simple difference is 'non-defining' relative clause uses comma. For example: The city, where I was born, is .....

What is your impression about the person? irritating? Try rewriting .....

We can use seem as ; He seems to be interested to listen to English .....

If .....

Read this example:  He seems friendly. Friendly is an adjective. What is adjective in the above sentence .....

See this example: They seem nervous. How do you use this structure for the given sentence .....

'fussy' ? Can you now use this word with the .....

See this example: They seem to work more than 12 hours a day. Please try with the given .....

As 'seem' is a link verb here can you replace be verb and use .....

seem + adjective/seem to be + noun phrase/ gerund  see the example: He seem to be very honest. Can you now use the gerund? Give one example with noun .....

Well, it is adjective and what do you use with adjective?  See the example: She seems .....

See this example: We are used to eating late.  Here 'eating late' is gerund form and noun phrase can be used instead. Can you rewrite the above .....

'reading the bible'  Now can you .....

Let's see this He is used to working in .....

What is the main activity here?  Remember that we can use it in gerund form after 'used to' For example: They are used to getting up .....

Do you know what a 'personal authority' .....

He wanted equal treatment. Can you figure out now what specific dream he had for all Americans? Particularly the .....

The nature is rich with her beauty. It is the god's creation. Can you state how the poet has talked about it in each .....

We can compare past and present using as............. .....

If you study the above example you can see two types of events. Can you guess? Well in one type the second events follow as reaction to the first and happens with no time gap at all and in another type of events they simply happen as series one .....

Now can you change them? See example b.  Do you know what time the film .....

Compare the examples with this structures- might as well + infinitive (without to) There's no point in + noun or gerund( verb+ing) ought + to .....

Theyare modals used to make .....

We usually use this with the verbs of likes and dislikes like ; If there is one thing that I hate it's people who .....

Well, they are: who, which , where whom etc. How do we use them?  We use them to join two clauses related. See this example: I lost the pen. You gave me the pen on my birth day.  Now, lets join them- I lost the pen which you gave me on my .....

We think here of some reasons behind the event happened. For example: He looked nervous. Why? What had happened? May be he had met some .....