Client Server Architecture of Internet.

Client Server Architecture of Internet.

The concept of client-server architecture is important in the context of Internet because Internet works based on it. It is an application that is composed of a server program and a client program. These two programs

communicate through networks. The server program is often called server, a server is a piece of software, not some hardware. The computer on which the server program is executed is called a server computer.

The client program is also called client. 

The server program has the following characteristics:

1. It is a program designed for providing a particular service.
2. When the server computer boots up, the server program is usually invoked automatically, the service is always available.
3. It waits passively for clients requests Upon receiving one request, it performs the necessary computation and returns the result to the client.
4. In many applications, a server is designed such that it can serve multiple clients simultaneously.

The client program has the following characteristics:

1. It is an application program executed by an end user on a local computer.

1. When it needs a service, it sends a request to the server programs, and then waits for the response from the server program.

1. It can request multiple services when it is necessary.

Internet Protocol:

The Internet Protocol is the method use a transport protocol to send and receive data from one computer to another. It is the set of communications protocols that implement the protocol stack on which the Internet runs.

A protocol stack is a complete set of protocol layers that work together to provide networking capabilities.It most commonly refers a  set of rules that enables computers to connect and transmit data to one another; this is also called a communications protocol. The Internet protocol suite is sometimes called the TCP/IP protocol suite, which refers to the two most important protocols in it: the transmission control protocol(TCP) and Internet Protocol(IP).

Some important Protocol are:

Simple Mail Transfer Protocol:

It is the protocol used for electronic mail (E-mail) transmission across the internet Protocol(IP) networks. SMTP uses TCP port 25. SMTP is used by most of the email systems to send messages from one server to another over the Internet. In simple words we cans say that SMTP is mainly used to send messages or mails from a mail client to a mail server SMTP  actually performs two transfers:

1. from the senders computer to the sender's SMTP server and

1. from the sender's SMTP server to the receiver's SMTP server.

POP3: 

The Post Office Protocol (POP) is an application-layer Internet standard protocol used by local e-mail clients to retrieve e-mail from a remote server over a TCP/IP connection. The "3" means it is the third revision of the standard; POP1 and POP2 were made obsolete by POP3. A POP3 mail server receives e-mails and filters them into the appropriate user folders. When a user connects to the mail server to retrieve his mail, the messages are downloaded from mail  server to the user's hard disk.

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Definition:- Source Document & Vouchers and Features, Advantages, Categories.

Definition:- 

            A source document is a written document which becomes the basis for recording a transaction in the books of accounts. Such a document is the proof of happening of a transaction. It shows the nature of the transaction, the amount involved in the transaction, the date and the name of the parties involved. Such written documents are called vouchers.

        Vouchers include receipts, bills, cash memos, invoices, wages bills, salaries bills, travelling allowance bills, counter foils of cheques, registration deeds, customers agreements and any other form of written proof that shows that a transaction has take place. Such documents are verifiable documents on the basis of which transactions are recorded in the books of accounts.

According to J.R. Baltiboi: 

"A voucher may be defined as documentary evidence in support of an entry appearing in the books of accounts".

According to Rolald A. Irish: 

"A voucher may be a receipt, an invoice, an agreement, written requisition slip or in short any suitable written evidence which confirms a written transaction."

Features of a voucher:

From the above definitions, it appears that a voucher has the following features:

1. A voucher is a written document.

2. It describes the transaction in details;

3. It is a documentary evidence of the happening of a transaction;

4. It supports an entry made in the books of account.

5. It substantiates the accuracy of an entry made in the books of account.

Importance/Advantages:

       A source document has the following advantages.

1. Documentary evidence : 

       A source document acts as an evidence in support of a business transaction. It authenticates that a transaction has really taken place.

2. Basis of recording internal transactions:

      Source documents are prepared and used for the purpose of recording of internal transaction such as depreciation of fixed assets, issue of materials from stores to factory. etc.

3. Origin of transaction:

    The origin of a transaction can be traced to a source document and thus it removes any doubt regarding the occurrence of a transaction.

4. Legal proof:

      It can be used in the Court of law as a legal proof about the genuineness of a transaction.

5. Basis of audit, tax assessment and insurance claim etc.

    Source documents are used as basis of vouching, calculation of tax and assessment of insurance claim.etc.

Categories of Vouchers: 

The following are the categories of Vouchers on the basis of the parties who prepare them:

1. External Supporting Vouchers:   

     External Supporting Vouchers are those vouchers which are prepared by the parties other than the parties who receive them. Example of such vouchers are Purchase Invoices received from the parties who supply the goods. Cash Memos obtained from the seller from whom goods are purchased in cash. Cash Payment Receipts for payment of expenses. Debit Note received from the supplier for return of goods by the business; Credit Note received form the customers for goods returned by them.

2. Internal Supporting Vouchers:

     Internal Supporting Vouchers are those vouchers which are prepared by the business organisation. Different source documents or vouchers necessary for recording transactions in different books are given below:

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What is Transaction ? Classification of Transactions:

What is Transaction?

A Transaction means an event which changes the financial position of a person or an institution measurable in terms of money. Thus a transaction means any exchange of goods or services or the happening of any loss or gain, measurable in terms of money, bearing documentary evidence and affecting assets, liabilities, capital revenues and expenses.

Definition:

          According to Field house:- "Every financial change which occurs in your business is a transaction."

                According to Noble and Niwonger :- "Any happening which brings change in the pattern of assets or liabilities or proprietorship of a business concern is a financial transaction to it."

Classification of Transactions:

1. Classification on the basis of the mode of payment. Transaction are Three types.

       a. Cash Transactions:- Cash transactions are those transactions where the value of the transaction is paid immediately either in cash or by Cheque. As for example; Hari bought goods for Rs. 500 in cash from Guwahati Store. It is a cash transaction. In a cash transaction , either the word cash will be mentioned in the transaction or the name of the party will be absent from the transaction.

   b. Credit Transaction:- Credit transactions are those transactions where the value of the transaction is paid later on. As for example; Ram purchased furniture valued Rs. 2000 from Furniture House on credit. Here the payment is not made immediately after the purchase of furniture it is to be paid later on. So it is a credit transaction. In such a transaction the words on credit or the name of the party will be mentioned in the  transaction.

    c. Paper transactions:- Paper transactions are those transactions where the value of the transaction is not to be met at all. For example; A loss by fire (uninsured) to the extent of Rs. 10,000 is a paper transaction as the value of the transaction is not to be met. The words "Cash" or "on Credit" will not be used in such transactions.

2. Classification on the basis of the entity involved:Transaction are Two types.

          a. External Transactions:- External  transactions are those transactions which take place between the business entity and another entity or a party outside the business.Example: Sale of goods to a customer.
       b. Internal Transactions:- An Internal transaction is one that takes place within the business entity itself. Example: The depreciation of machinery used in the business.

3. Classification on the basis of exchange:Transaction are Two types.        

      a. Exchange Transaction :-An exchange transaction results in an exchange of value between two or more parties. Examples:- Sale or purchase of good; payment of rent etc. 

     b. Non- Exchange Transaction:- A non-exchange transaction does not result in an exchange of value. Example:- Loss due to fire, flood or theft. depreciation on fixed assets etc.

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Definition: Book Keeping, Accountancy, Accounts and its types.

Definition of Book Keeping:

Book Keeping is the art of recording transactions in terms of money or money's worth systematically in a set of books so that the financial position of an undertaking and its relationship to both its proprietors and outsiders can be readily ascertained at any time.

R.N. Carter defines it as follows, "Book keeping is the science and art of correctly recording in books of accounts all those business transactions that result in the transfer of money or money's  worth". Carter's definition of book keeping contains the following elements:

1. The application of knowledge in certain rules, regulations and theories;

2. Writing up transactions in a set of books.

3. The transactions taken place in money or money's worth i.e financial transactions;

4. Regular and correct recording of transactions.

5. Providing preliminary records for further processing by an accountant.

Summary:

         Book-keeping may be defined as the science and art of identifying and recording accounting transactions having documentary evidence systematically in the proper books of accounts. It is concerned with journal, ledger, cash book and other subsidiary books but not with disclosing or interpreting the results of the business.

Definition of Accountancy:

Accounting is defined by American Institute of Certified Public Accountant (AICPA) “as an art of Recording, Classifying and Summarizing in a    significant   manner and in the terms of money. Transactions & events which are part at least of financial character and interpreting the results thereof” 

What is  Accountancy?

Ans: Accountancy is the practice of recording, classifying, and reporting on business transactions for a business. It provides feedback to management regarding the financial results and status of an organization.

Types of  Accounts?

Personal Accounts :  

The accounts which relate to persons.Personal accounts include the following.

i) Natural Persons : 

 Accounts  which  relate  to  individuals.  For example, Mohan’s A/c,  Shyam’s  A/c etc.

ii)  Artificial  persons :  

Accounts   which  relate to  a group  of  persons or firms or institutions.  For  example,  HMT Ltd., Indian Overseas  Bank, Life Insurance Corporation of India, Cosmopolitan club etc.

iii) Representative Persons: 

Accounts which represent a particular person or group of  persons. For example, outstanding salary account, prepaid insurance account, etc.

Real Accounts:  

 Accounts relating to properties and assets which are owned by the business concern. Real accounts  include  tangible and intangible accounts. For  example, Land,  Building, Goodwill, Purchases, etc.

Tangible Real Accounts:

Tangible real accounts are related to things that can be touched and felt physically. Few examples of tangible Real Accounts are cash, stock, building, machinery, furniture land, etc.

Intangible Real Accounts:

Intangible real accounts are related to things that can't be touched and felt physically. Few examples of such real accounts are trademarks, patents, goodwill, etc.

Nominal Accounts:   

These  accounts  do  not have any existence, form or shape. They relate to  incomes   and   expenses and  gains and losses of a business concern. For example, Salary Account, Dividend Account, etc.

(a) Classify the following items into Personal, Real and Nominal Accounts.

1.Capital 2. Sales 3. Drawings 4. Outstanding salary 5. Cash 6. Rent

7. Interest paid  8. Indian Bank  9. Discount received  10. Building

11. Bank 12. Chandrasekar 13. Murugan Lending Library

14. Advertisement 15. Purchases.

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What is MS Paint ? MS Paint kya hai?

MS Paint  is simple and General Graphic Designing Software, it is  a very useful program, through this program you can create different types of pictures on the computer and easily edit the image file of any kind. This program already occurs in almost all Windows operating systems. Its run commands are mspaint and pbrush.

Advantages:

1. Different types of images file can be made from this program.
2. This program is very good for computer beginners because mouse control is made easy with the practice of this program.
3. Through this program, you can enlarge or reduce the size/pixel of any image file.
4. Through this program, you can easily convert images of any other way into another file format.
5. If you want to learn the computer, then you can start with the Paint Program, because through this program you will have to control the mouse. Most beginners have a huge difficulty in controlling the mouse while learning the computer. If you learn to control the mouse, then computer learning will be very easy for you.

How to Start Paint?                 

                   Window XP 7

Step 1 :  Go to  Start

Step 2 :  Click on  All Programs

Step 3 :  Go to  Accessories

Step 4 :  Click on  Paint

     Or

Start-->All Programs-->Accessories-->Paint

                  Window 8.1

Step 1 :  Start

Step 2 :  Click on the down arrow button

Step 3 :  Type PAINT on the Search bar

Step 4 :  Click on Paint

Used of Copy, Cut, Paste, Print Screen, Paste, Paste from?

To Copy:

Step 1 : Select your File/Folder

Step 2 : Right Click on the selected area
Step 3 : Click on Copy
         Or
Step 1 : Select your File/Folder
Step 2 : Press Ctrl + C
         Or
Step 1 : Select your File / Folder
Step 2 : Drag and move to your Desire Folder

        Or

Step 1 : Open a Program/Folder/Drive
Step 2 : Right-click
Step 3 : Click on Paste
          Or
Step 1 : Open a Program/Folder/Drive
Step 2 : Press Ctrl + V

To Cut:

Step 1 : Select your File/Folder

Step 2 : Right Click on the selected area

Step 3: Click on Cut
         Or
Step 1 : Select your File/Folder
Step 2 : Press Ctrl + X

To Print Screen:

Step 1 :  Select the Location you want to copy or capture

Step 2 :  Press the Print Screen button on your keyboard

Step 3 :  Open a Program like MS Paint/MS Word etc

Step 4 : Press Ctrl + V

To Paste From:

Step 1 : Go to Paste

Step 2 : Click on Paste From

Step 3 : Select Picture/Images

Step 4 : Open

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