Accrual Basis of Accounting: Under this system of accounting, revenue and expenses are recorded when they are recognized i.e., Income is recorded as Income when it is accrued (when transaction takes place) irrespective of fact whether cash is received or not. Similarly, expenses are recorded when they are incurred or become due and not when the cash is paid for them.

Under this system, expenses such as outstanding expenses, prepaid expenses, accrued income and received in advance are identified and taken into account.

Under the companies’ amendments Act 2013, all companies are required to maintain their accounts according to accrual basis of accounting.

दोपहर का भोजन के कहानी के लेखक   है  अमरकांत
 

ANSWER
Direct democracy is also called 'pure democracy'. It is a form of democracy in which people decide (e.g. vote on, form consensus on) policy initiatives directly. It is distinct from representative democracy in which people vote for representatives who then enact policy initiatives.

                               ABC SCHOOL

                                     PLACE

                                     NOTICE

                        SUB : Road/Traffic safety week

 Date :

You are all aware of the fact that frequent accidents occur on the road during the day and night. Many succumb to death for this irresponsible act. Therefore our school has decided to arrange for a "Road safety week" on 25th May. The students are requested to assemble at the school premises on the day by 8am. The teachers will guide them. The students have to go for a procession with banners and festoons. They will bear the slogan "safe Drive Save life". The procession will be for 1 hour. The OC of the local police station will also turn up with his team. The students are asked to maintain discipline during the procession. For further information the undersigned persons may be contacted.

Countersigned by.                                       Sd                                                    

                                                                         /-

Headmaster.                                         Your name 

With seal                                                 designation 

Taxonomic keys are tools that help in identification of organisms based on the description of specific characters. e.g. flora (A resource providing information on the taxonomy, nomenclature and descriptive data of newly discovered plants).

Taxonomy includes study of following 4 points:

(1) Identification: Identification of living organisms

(2) Nomenclature: Nomenclature of living organisms

(3) Classification: Classification of living organisms in groups

(4) Affinities: Study of inter relationship between living organisms

1. The water vapour content of the air  

This is produced by normal living activities such as washing, cooking, bathing, etc., and can be controlled by the use of extractor fans, cowlings, and ventilation at appropriate places.

2. Inside room temperature

This can be controlled to some extent by replacing single glazing with energy-efficient double or triple glazing, thereby maintaining a higher surface temperature of the glass on the room side.

3. Outside temperature   

This cannot be controlled, but its effect on the inside room temperature can be reduced by the installation of energy efficient double or triple glazing.

Aquarium – Aquarium is not a taxonomical aid.
All other are taxonomical aids.

The block of code is executed based on a certain condition. Loops are the control structures of a program. The body of a loop comprises the block of code or the sequence of logical statements that are to be executed multiple times.

E-business, also known as electronic business, is the conduct of business on the internet. Its scope is not only confined with buying and selling of products but also servicing customers and collaborating with business partners.Benefits of e-business :

1. Ease of formation and lower investment requirements : Unlike a host of procedural requirements for setting up an industry, e-business is relatively easy to start. The benefits of internet technology accrue to big or small business alike. In fact, internet is responsible for the popularity of the phrase ‘networked individuals and firms are more efficient than networked individuals’.
2. Convenience: Internet offers the convenience of 24 hours, 7 days a week, 365 days a year business that allows shopping well after midnight.
3. Speed : Internet has high speed. This benefit becomes all the more attractive in the case of information regarding intensive products.
4. Movement towards a paperless society : Dependence on paper work has been considerably reduced through internet. Many companies and even the government departments and regulatory authorities are going in this direction.
5. Global reach/access : Internet has global reach throughout the world.
   Factors responsible for the growing of importance of outsourcing:
6. Confidentiality : Outsourcing depends on sharing a lot of vital information and knowledge. If the outsourcing partner does not preserve the confidentiality and say,/or example, passes it on the competitors, it can harm the interest of the party that outsources its processes.
7. Sweat shopping : As the firms that outsource seek to lower their costs, they try to get maximum benefit from the low-cost manpower of the host countries.