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Admission Open For XI and XII Commerce & Arts

Sir Tariq Aziz Since 2010

Admission Open For XI and XII Commerce  

Muzammil Collegiate

House NO#  LA 54 Block 15 Gulshan e Mustafa  FB Area karachi, Mobile :: 03022282940. whatsapp 0343-3498272

62521123_10157019968611251_9178487047336230912_n-300x212 Admission Open For XI and XII Commerce & Arts

64328679_10157028396046251_7180772688518971392_n-300x212 Admission Open For XI and XII Commerce & Arts

1st year 

 

Accounting

Business math

Principle of commerce                              

Economics                                                  

Urdu

English

Islamiyat 

1st  Year All subject fees Are only 1500 per Month 

This offer is valid until August 31, 2019

 

2nd year 

 

Accounting 

Statistic

English

Commercial geography

Urdu

Banking

Pak studies

 

2nd Year All subject fees Are only 1500 per Month

This offer is valid until August 31, 2019

 

for more detail watch this video

Research framework Muslim Women

Research Framework:

For the last few decades, Muslim women decided to regain their Muslim identity and freedom under the paradigm of Islam. They tried to obtain knowledge of their faith and feminist awareness simultaneously. The realization of these two divergent forms creates “two major feminist paradigms referred to as secular feminism and Islamic feminism” (Badran 6). These two binaries elevate the politics of feminist defiance (Saadallah 216). Susan Muaddi Darraj (2003) presents this tussle between Western feminism and Islamic feminism in these words that Arab feminism “generally elicits such comments from American feminists as “That sounds like an oxymoron!” (190). Western feminists consider the third world women as “powerless”, “exploited”, “backwards”, “illiterate”, and “sexually harassed” (Mohanty 338-339). Western feminists considered their supremacy of religion and culture over others. They tried to colonized them by presenting them “as a singular monolithic subject” (Mohanty 333). They did not understand the geographical, cultural, religious and traditional differences of the Muslim world. A colonial history also reshaped the image of Muslim women as Leila Ahmed (1989) explains that colonial forces “explicitly set out to undermine Islam through the training and remoulding of women” (144). The Muslim women from the third world also faced hostility in terms of the fulfilment of their religious obligations. Fran Hosken (1981) states “Rape, forced prostitution, polygamy, genital mutilation, pornography, the beating of girls and women, purdah (segregation of women) are all violations of basic human rights” (15). After all these Islamophobia, Islamic feminists tried to clear their position as Muslim women. Ziba Mir Hosseini tries to clarify the position of Islamic feminism and explains that all kinds of unfairness faced by Muslim women are due to the misinterpretation of Islam. She further elaborates that the gender inequalities “were not granted to them by God but by Muslim male jurists” (642). Third world feminists acknowledge their rights and “they are trying to retain them through their own channels” (Al-Sarrani, Alghamdi 10) Hosseini has generated new debates for the rights of Muslim women under Islamic Sharia. She proclaims that the patriarchal laws create hindrance in the life of Muslim women as “Muslim jurists have misconstructed the Prophet’s message of egalitarianism” (3). She accepts that after globalization, the Islamic discourse does not remain inside the Muslim world. She classifies writings under two categories; one is “shari’a-based”, and other is “feminism-based” and the writers from both sides create “new gender awareness” and “equality in society” (5). Finally, she states that Islam and feminism are no more contradictory and divergent because a feminist reading of sharia is now inescapable (7). Hosseini, in one of her articles, (2006) clearly creates a distinction between sharia and fiqh, and states that “the sharia is sacred, universal, and eternal, fiqh is human and —like any other system of jurisprudence— subject to change” (632).
Asma Barlas in Believing Women in Islam (2002) rejects the teachings of gender difference and inequity under the Islamic sharia and states that “there is nothing innately Islamic about misogyny, inequality, or patriarchy” (2). As the teaching of gender discrepancy is derived from the Tafsīr and the Ahādith, there is a need “to reinvestigate” the religious teachings (Barlas 4). She stresses the equalitarian study of Islam. Qur’anic interpretation through male’s perspective limits the role of women, so there is a need to reinterpret Islam through women’s point of view. Similarly, Amina Wadud in Qur’an And Women (1999) stresses on the “identity formation” of Muslim women (xi). Traditional exegesis has some limitations, so a new framework helps to generate “a systematic rationale for making correlations and sufficiently exemplifies the full impact of Qur’anic coherence” (xii). Wadud wants the reinterpretation of the Quran from the female perspective. Wadud in Inside the Gender Jihad (2006) asserts that “The text is silent. It needs interpretation and has always historically and currently been subjected to interpretation. We make it speak for us by asking of it” (197).
Veil is another important factor in Muslim societies, and Islamic feminists try to deal with it through different prospects. According to Fatima Mernissi, (1991), the word hijab has three dimensions; one is visual, second is spatial, and “the third dimension is ethical” which is a “forbidden space” (93). In Sufism, the term mahjub is associated with a man who does not gain a divine light. According to her, the term hijab weakens its validity when it is just related to a piece of cloth (95). At one place, the hijab gives respect and at another place, under Sufism, it is “an obstacle that prevents one from seeing God” (96). Mernissi believes that hijab is the segregation of public life from the private one which ultimately creates division of sexes (101). Mariam Cooke in Women Claim Islam (2001) establishes that the veil becomes the identity of Muslim women. Their physical images overthrow their different identities as Cooke claims that “Images of covered women epitomize Islam” (132). For some people, this veil creates negativity while for others it is an empowering tool.
Diaspora and origin in terms of globalization are among the issues prominent in the discourse of Islamic feminism. Immigrant confines himself in two places “each of which is home and is at the same time, not home” (Cooke 24). Moghissi in the Muslim Diaspora (2007) suggests that in the diaspora, the identity is related to the relationship with others. The unwelcoming attitude of the host country increases the “diasporic consciousness” (xv). Migration not only intensifies their realization of the self but also increases their uncertainty about the loss of originality (xv). This uncertainty leads them towards the process of revisiting their religion. Muslim women in the diaspora have “multiple identities”; at one level, they are Muslims and at another level, they have their national identity (Moghissi 33). But the most important identification which they face in the diaspora is their new global identity in the host country. A modest Islamic scholar Tariq Ramadan in Western Muslims and the Future of Islam (2004) proposes the adequacy of the ijtihad that gives a new interpretation of the Quran with the background of the Muslim diaspora (4). Globalization becomes a source of self-definition for the Muslim community and it “gives some Muslims a sense of power, might, and legitimacy in Otherness” (Ramadan 5). Cooke (2001) also mentions that by relocating themselves from local to global, Muslim women are negotiating new transnational realities that cut across local and familial identifications” (xi). According to her, Islamic feminism tries to balance Islamic loyalties with other commitments to create new discussion which she terms as “multiple critiques” (Cooke 177). So Islamic feminism “relocate their inhabitants from the margins to the centre of the community and belonging” (Ball 125). Amina Wadud in her famous work, Inside the Gender Jihad (2006) stresses to all men and women to “took part in interrogating textual meaning to build a global community of balance or equilibrium – a just society” (205).

Job Interview Speaking Practice

Job interview Speaking Practice

Job-Interview-Questions-Answers-300x169 Job Interview Speaking Practice
Job Interview Questions & Answers

Tell me little bit about yourself?

Majhey Apney mein thora sa bataye

 

How did you hear about this job?

Es nokari ka pata app ko kaha sey chala

App ney es nokari ka kaha sey suna

 

how did you hear about us ?

Humharey barey mein app  kaisey pata chala

 

Why do you want to work at our company?

Why do you want to work with us?

Why do you want to work with our company?

App humharey company ka saath kyon kam karna chahtey hai

 

Why do you want this job?

App ko es nokari ki zarrort kyon hai

 

What’s Your Biggest Weakness?

What’s your greatest weakness?

App ki sub sey bari kamzori kiya hai

 

What are your biggest strengths and weaknesses?

App ki sub sey bary taqat aur kamzori kiya hai

 

Where do you see yourself after 5 years?

5 saal baad app apney app ko kaha dhektey hai

 

What makes you a great team member for a job?

Kiya cheaz app ko aik acha team member banati hai nokari mein

 

What Motivates You at Work?

Kam k liye kiya cheaz app ka hosla bharhti hai

 

Can you motivate people?

Kiya app logo ki hosla afazi kar saktey hai

 

Okay just a few more questions for you

 

Tell me about the last time a co-worker or customer got angry with you. What happened?

Acha bataye akhri dafa kio kam karney wala ya phir gahak app k saath gussa hua esa kiya hua tha

 

What can we expect from you in your first three months?

Hum app sey kiya umeed rakhey shuru ko 3 mehaney mein

 

Why do you want to leave your current job?

App apni mojzooda job kyon chorna chahtey hai

 

Describe your dream job

Apni pasandeeda nokary bayan karey

 

What was your salary in your last job?

App akhri job mein app ki salary kiya thi

 

What is your salary expectation?

Appp kiya salary ki umeed rakhtey ho

Out of all the other candidates, why should we hire you?

Baki tamam logo k muqbaley mein majhey kyon app ko job deni chahye

 

What questions do you have for me?

Kiya app ko kuch pouchna hai hai majh sey

 

A Simple Formula for Answering “Tell Me About Yourself” or Tell Me Little Bit About Yourself? Part Two Job Interview Speaking Practice

 

How To Answer Tell me about Yourself

 

01)Tell me a little bit about yourself?

 

Note: Keep your response short. Your answer should last no longer than about a minute.

 

Start with a brief bio of your work history. Succinctly summarize the highlights of your resume.

 

I started my first job when I was 25, I graduated from the University of Karachi, and I’ve been an accountant for MDS Company for the last five years

 

I am a teacher. I started my first job when I was 21, I graduated from the University of Karachi, and I’ve been teaching Accounting for the last five years

 

I have spent the last five years developing my skills as an accountant for M.D.S Company

 

I’m an easy going person that works well with everyone. I enjoy being around different types of people and I like to always challenge myself to improve at everything I do.

 

I’m a hard worker and I like to take on a variety of challenges. I like pets, and in my spare time, I like to relax and read the newspaper.

 

I have more than four years of experience as an accountant manager at MDS Company and now I’m looking for an opportunity to apply my experience.

 

Note: Don’t ever say like this My first job was as an administrative assistant for mds’      Zzzzzzz. Nobody cares about your first job

Before You go, Please take a moment to

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And visit my website : www.learnEnglishurdu.com

Thank you bye ta ta for now

Islamic Vocabulary With Sentences In English

Ramadan Islamic Vocabulary With Sentences In English With Urdu Part two

Lesson #100

ramadan-7-300x169 Islamic Vocabulary With Sentences In English
Ramadan Islamic Vocabulary

It’s Iftar time now

Iftar ka time ho gaya hai

Roza khulney ka waqt ho gaya hai

 

It’s time to open fast

Roza khul gaya

Rozay ka khulney ka time ho gaya

 

Let’s break our fast

Chaloo aftri kartey hai

Chaloo roza khultey hai

 

It’s sehri time now

Abi Sehri ka waqt hai

 

It’s time to pre-dawn meal

Yeh sehari ka waqt hai

 

We are going to have pre dawn meal

Hum sehari karney lagey hai

 

Have you taken pre-dawn meal?

Kiya app ney sehari karli

 

How many fasts have you observed?

App ney kitney rozey rakhey

Did you observe fast yesterday?

Kiya kal app ney roza rakha tha

Get up, the time is ticking away

Utho waqt nikal raha hai

Utho waqt khatam ho raha hai

Kindly bring aftari package while going to market

Bazaar jatey hue afari ka saman bhi letey ana

What is to cook in aftari for today

Ajj aftari mein kiya ban raha hai

Ajj afrari k liye kiya pakana hai

I break my fast

Main apna roza khulta ho

 

Vocabulary

pre-dawn meal = sehari

 

We are having pre dawn meal

Hum sehari kar rahe hai

 

Golden words

one beautiful heart is better than a thousand beautiful faces

 

Ramadan Islamic Vocabulary With Sentences

Ramadan Islamic Vocabulary With Sentences In English With Urdu Part One

Lesson Ninety-nine

ramadan-1-300x169 Ramadan Islamic Vocabulary With Sentences

Fasting

roza

 

 

Fasting can be a safe way to lose weight

Wazan ko kam karney k liye roza mehooz tareeqa ho sakta hai

 

Are you fasting today?

Kiya ajj tum roza rakh rahe hoi

 

Have you been fasting today?

Kiya tumhara ajj ka roza hai

 

Have you fasted today?

Kiya app ney ajj roza rakha hai

 

I have fasted

I have been fasting today.

I have observed the fast today

Mera ajj roza hai

 

I intend to keep the fast for tomorrow

Main niyat karta ho kal ka rozey ki

 

Vocabulary

Speak

Bolna

 

Speak Only When Your Words Are More Beautiful Than Silence

 

Golden words

if you love someone tell them because hearts are often broken by unspoken words

 

Learn Urdu Through English

Let’s learn urdu with mr tariq

Learn-Urdu-With-Tariq-www.learnenglishurdu.com-lets-speak-Urdu-Part-01-300x186 Learn Urdu Through English

Part One Urdu Basic Common Sentences

Part two Learn Urdu Basic Common Sentences

 

Three

Learn To Speak Urdu With Native Speakers

 

Four Frequently used Sentences In Urdu Speaking

 

Learn urdu Counting 1 to 10

Aik, doo , teen , chaar. paanch , etc

 

Part Six Common Urdu Phrases & Daily Urdu Sentences

 

Part Seven Learn Urdu English Phrases & Sentences

Part Eight Are You Ready To Learn Urdu With Mr Tariq Aziz

Part Nine Daily Urdu Sentences

Part Ten 11 Useful Urdu Greetings For Urdu Learners

 

Part 11  the most common Words In Urdu And the Most Common Vocabulary In Urdu

Part 12  Phrases & Short Basic Conversation Tutorial

Part 12 B Learn Urdu Basic Grammar Subject Pronoun

Part 13

Let’s Learn About season In Urdu

 

lesson 13 Urdu Words of the day – Small Short Words In English & Urdu Language

 

Lesson 14 Common Sentences In Urdu

Lesson 15 Learn Urdu Alphabat – Learn Urdu Accent And pronunciation

lesson 16 Learn Urdu Alphabat – Learn Urdu Accent And pronunciation

 

Lesson 17 Learn Urdu Alphabat – Learn Urdu Accent And pronunciation

lesson 18 Learn To Speak Urdu

lesson 19 Lesson about fruits

20 Urdu Sentences You can use In Your conversation

21) do you really want to Learn Urdu? It’s not so difficult as you think

22

How To Speak Urdu! English Sentences f

23

Learn Urdu Language Online For Beginners

24 Learn Urdu basic Sentences

 

25 Easy Way To Speak Urdu Language Like A native speakers

26 Easy Way To Learn Urdu Speaking ! Speak Urdu

 

27 Free Spoken Urdu ! Unique Urdu Spoken English Course For Students

28) Quick Way To Learn Urdu… How To Speak Urdu Like Urdu Native Speakers

 

29) Simple Way To Speak Urdu

 

30) Speak Urdu ! Read Urdu ! Listen Urdu

 

 

31 Learn To Read, Write And Speak Urdu

32 Learn Urdu Qaida Urdu Phonics for Kids

 

33 How to Read Write and speak Urdu Effectively

 

34) learn to Pronounce “Is” “hai” In Urdu ! How to Read

 

35 How to Pronounce  Your In Urdu! Urdu Accent

 

36 Learn Urdu Easy & Quick

 

37 Live Class for Learning Urdu With Tariq,

 

38 This is one of the best way To learn any language

 

39 Learn To read & write

 

 

40 Learn Urdu With Basic Urdu Phrases

 

41 Learn Urdu Through Videos

 

42) Learn Urdu conversation

 

43 Urdu Manners

 

44 Let’s Learn Urdu Speaking

 

45 3 way to say Good bye In Urdu

 

 

46 How To Say I don’t understand In Urdu

47 Learn Urdu Basic Sentences

 

48 LEARN URDU With Tariq aziz

 

 

49 Easy Way To Speak And Read Urdu

 

50 Urdu Accent & Pronunciation Training

 

 

51  Learn Urdu Vocabulary With Mr Tariq

 

 

52 Let’s Learn Urdu Speaking

 

Playlist

Live Class for Learning Urdu With Tariq

Fruit Names In Urdu

Learn Urdu conversation

Urdu Accent & Pronunciation Training

Urdu Grammar

Learn Urdu Counting

Learn Urdu Vocabulary

Learn Urdu Basic Sentences

Stories in Urdu (For Urdu Speakers)

Written By Tariq (In Urdu Only)

 

, , , #Learnurdu, #speakUrdu, #UrduWithTariq, #LearnUrduThroughEnglish,  Fruit Names In Urdu, , , Urdu Grammar, Learn Urdu Counting,  , Stories in Urdu (For Urdu Speakers),

 

 

30 Urdu Sentences You Can Use in Conversation |  Spoken Urdu for Beginners | Short Sentences

 

How are you?

Kaisey hai app

 

How’s it going?

How ya doin’?

How are things?

Sub kuch kaisa chal raha hai

 

How’s life?

Zindagi kesi guzar rahi hai

 

How’s your family?

Tumhrey gher waley kaisey hai

 

What’s up?

Kiya chal raha hai

 

What’s new?

What have you been up to lately?

 

I’m fine, thanks. How about you?

Main theak ho app sunaye app kaisey hai

Main theak aur app kaisey hai

 

Pretty good.

Acha hooo

 

Thanks.

Sukriya

 

Thanks a lot.

Bohat  sukriya

Thank you so much

App ka bohat bohat sukriya

It’s my fault.

(= I am taking responsibility for the problem)

Yeh meri galati hai

 

Oops, sorry.

Oo mazrat

 

No problem.

Kio masla nehi

 

Don’t worry about it.

Pershan mat ho es k liye

 

I forgive you.

Main app ko maaf kiya

 

Really?

Waqai

Sachiiiiii

 

Can you tell me…?

Kiya app majhey bata saktey hai

 

Could you tell me…?

Kiya app majhey bata saktey hai

 

I’d like to know…

Main janna chahta ho (male says like this)

Main janna chahti ho (female says like this)

 

Do you know?

Kiya tum jantey ho

 

Do you have any idea?

Kiya tumhrey pass kio tarkeeb hai

Tumhriya kiya khayal hai

 

What do you think about…?

(when you say this line to boy then says like this)

Tum kiya sochtey es barey mein

(when you say this line to girl then says like this)

Tum kiya sochti ho es barey mein

 

How do you feel abou?

(when you say this line to boy then says like this)

Tum kiya mehsoos kartey ho es barey mein

(when you say this line to girl then says like this)

Tum kiya mehsoos karti ho es barey mein

 

What’s your opinion?

Tumhri kiya rayee hai

 

What are your views?

Tumhri kiya raye hai

 

I agree 100%

Main 100 feesad mutafik ho

 

I don’t think so.

Main nehi khayal

 

oh I see

(it mean you understand now)

ab main samjha

ab main samjhi

please share your opinion how is my video

For more videos Please Subcribe my channel

https://www.youtube.com/Learnurduenglish

 

How To Praise Your Wife

3 Reason Why You Should Love And Admire Your Wife

Kia app bhi pershan hai apni biwi sey toh yeh video pura zarror dheky aur English ko apni behtar banaye

why-you-should-love-your-wife-300x225 How To Praise Your Wife

Praise Your Wife

You have to say to your wife “i love you” you need to say it again and again

Like we got to the food moments ago. And you need to say, “This food is.. Masha’Allah, it’s really, really great.

Even if the salt is a little bit more. Because sometimes, as I was saying, she spends so much time bringing it in front of us. And we are worried about

01)how it is smelling,

(2)when we taste it, and salt is a little bit more  we say“The salt is too much,

 

When you say to your wife there is too much salt

Do you ever think about this “What are you talking about?” and you must look at her face she always get upset because she has been at it for 3 hours and  her face flops. Because of your words

 

She sometimes says  “Next time, I’ll try a little bit better, a bit harder.

That is, if she is a good mode.

If she is angry, she will say, “Never going to cook this again!!

 

You must praise your wife

How she looks

We need to praise cooking,  dress,

Do you know when i praise to my wife i usually say “ you are looking too good, whenever i see you you look more beautiful”

She replies “you must see doctor i think your eyes are infected “

She replies “ are you kidding” i think you are lying”

She replies “are you blind”?

If you see this situation like me i recommend you keep praising your wife and one day she will realize you are not telling a lie

 

The  dress looks much better

You look beautiful in this clothes

You are my princes

You are my love

But please say in your native language dont say in english like me and you will hear “kia kaha” “ samjh nehi ayi”

 

Useful Basic English Sentences In Urdu Lesson Ninety-Eight

Useful Basic English Sentences In Urdu Lesson Ninety-Eight

01 Useful Basic English Sentences In Urdu Lesson Ninety-Eight

Small things happen in big places

Small things happen in big cities

Barey shahron mein choti choti baatain hoti hai

 

Everything of mine is yours.

Jo kuch mera hai woh tumhara hai

 

I will do this on my own.

Maine yeh khud karo ga

 

There is nothing like that.

Esi kio baat nehi

 

Believe me there is nothing like that.

Yaqeen karo majh per esi kio baat nehi

 

What are you upto?

Kia ho raha hai

 

Where are you going in such a rash?

Itni jaldi mein kaha ja rahe ho

Why do you always tease him/her?

Tum humesha usey kyon tang kartey ho

 

Do you think? i am scared of you.

Kiya tumhey lagta hai main tumsey darta ho

 

Compose yourself

Khud ko sambhaloo

Vocabulary

something fishy

Kuch garbar hai/ dal mein kuch kala hai

 

I can feel there is something fishy

Maine mehsoos kar sakta ho kuch garbar hai

 

Golden Lines

when i was young i didn’t understand how could people cry in the prayers. it was unusual for me but now i know too well why do we so while growing up i realised when your heart feel heavy, you just automatically in sujood & call out ALLAH for help because only he can help you

5000 English Basic Sentences In Urdu PDF Book For Free

Assalam o Alaikum Dear Students

This is Tariq. how are you today?, I am going to share a new English book. In this book, you will see Basic English sentences In Urdu.

mera naam tariq hai aur main app logo ka liye aik bohat pyari kitab le kar aya ho jis mein bohat hi zabardast rozana ka estamal honey waley jumley hai jisey parh kar yaad kar ka app english ko apni behtar bana saktey hai

main 4 saal ki mehant hai jisey maine aik kitab ki shakal di hai

humehy english bolney k liye 5000 jumlo ki ziyda sey ziyda zarrort hoti hai aur tamam jumley app ko es kitab mein mile gai

main umeed karta ho app yeh kitab lazmi pasand aye gi

Book Information 

Book Name: Basic English Sentences In Urdu

Lesson: 100

Pages: 192

Formate: PDF

Language: English, Urdu and Roman Urdu

Writer /Author: Tariq Aziz

Editor: Muqaddas

Size: 8.77 MB

Download from: My Google Drive

Book Two Written By Tariq

one PDF 192 pages + 192 Pictures 

 

If you find any mistake in this book please let me know.

ager kio galati es kitab mein miley toh please majhey zarror bataye

click on download to download this book

click karey download per aur download karey yeh kitab

 

Download

 

If you face problem in downloading please contact with me on WhatsApp 0343-3498272

ager downloading mein masla ho toh es number per whatsapp karey

Book preview

Book-Two-Written-By-Tariq.pdf_page_004-232x300 5000 English Basic Sentences In Urdu PDF Book For Free
BASIC ENGLISH SENTENCES IN URDU
Book-Two-Written-By-Tariq.pdf_page_003-232x300 5000 English Basic Sentences In Urdu PDF Book For Free
BASIC ENGLISH SENTENCES IN URDU
Book-Two-Written-By-Tariq.pdf_page_002-232x300 5000 English Basic Sentences In Urdu PDF Book For Free
BASIC ENGLISH SENTENCES IN URDU

Book-Two-Written-By-Tariq.pdf_page_001-1-232x300 5000 English Basic Sentences In Urdu PDF Book For Free

Author’s view

I Am Trying My Best to Give You Best Books

If You Need Any Book You Can Request On This Post I Will Provide You.

I Hope You Like Please Give Your Feedback

if you like this book please pray for parents, wife and children

Ager yeh kitab achi lagey toh mere MA Bapp Aur Biwi Bacho k liye lazmi dua kijye ga

ALLAH app ko aur majhey duniya Aur akhriat ki kamyabi ata fermaye ameen

yeh kitab kesi thi yeh batana mat bhoolye ga

XI Accounting Practice And Test by Tariq Aziz

1st year accounting notes written By Tariq Aziz

1st-year-accounting XI Accounting Practice And Test by Tariq Aziz

HEAD OF ACCOUNTS / ELEMENTS OF ACCOUNTS/NATURE OF ACCOUNTS

There are only five heads of accounts to maintain the books of accounts.

1) Assets.

2) Liabilities.

3) Owner’s equity / Proprietorship.

4) Revenue and income.

5) Expenditure/ Expense

 

What are the three basic elements of accounting

The three major elements of accounting are: Assets, Liabilities, and Capital.

 

Assets

CURRENT ASSETS

 

  • Cash/Bank:  (cash in hand) ( cash at bank)
  • Accounts Receivable:
  • Notes Receivable
  • Merchandise inventory /goods
  • Prepaid Expenses:
  • Supplies:
  • Marketable Securities:

 

 

FIXED ASSETS

An asset of a business intended for continuing use, rather than a short-term current asset (such as merchandise) is called fixed asset.

There are two types of fixed assets:

Tangible Fixed Assets: :

Land, Building, Machinery, Furniture, Equipment, etc.

Intangible Fixed Assets:::

Goodwill, Copyright, Trademark, Patents, etc.

 

LIABILITIES

CURRENT LIABILITIES

 

  • Accounts Payable:
  • Notes Payable:
  • Accrued Expenses:
  • Unearned Revenue:
  • Bank Overdraft:

 

LONG TERM LIABILITIES

 

  • Bank Loan:
  • Mortgage Payable:
  • Debentures Payable:
  • Bonds payable

 

03)OWNER’S EQUITY

 

  • Capital
  • Drawings
  • Profit and loss

 

 

04) Income or Revenue

 

  • Commission income
  • Sales
  • Rent income
  • Interest income
  • Fees income
  • Consulting fee
  • Repairs income
  • Other Income

 

Contra Income:

 

  • Sales returns and allowance
  • Sales discount

 

 

05) Expense

 

  • Purchases:   / Purchase Discount /  Purchase Return and Allowance:
  • Bad Debts Expense:
  • Interest Expense
  • Freight /carriage /cartage / transportation
  • Miscellaneous Expenses:
  • Salaries Expense
  • Rent Expense
  • Wages Expense
  • Repairs and Maintenance Expense
  • Advertising Expense
  • Utilities Expense
  • Cash Discount / Trade Discount / Quantity Discount

 

 

ASSETS LIABILITIES EXPENSES
Current Assets: Current Liabilities: Purchases
Cash on hand Accounts payable Salaries expenses
Cash at bank Notes/bills payable Rent expenses
Accounts receivable Accrued expenses Commission expenses
Notes/bills receivable Unearned Interest expenses
Merchandise inventory Bank overdraft Repairs expenses
Accrued income Long Term Liabilities: Advertising expenses
Prepaid Bank loan payable Utilities expenses
Supplies Mortgage payable Transportation
Marketable securities Debentures payable Depreciation expenses
Contra Current Asset: Bad debts expenses
Allowance for bad debts Contingent Liabilities: General expenses
Fixed Assets: Miscellaneous expense
Tangible Fixed Assets: OWNER’S EQUITY Selling expenses
Land Capital Administrative expenses
Building Drawings Amortization
Equipment Profit and loss Other expenses
Furniture Wages expenses
Machinery REVENUE & INCOME Carriage inward
Vehicles Sales Carriage outward
Contra Fixed Assets: Commission income Printing and stationary
Allowance for depreciation Rent income Postage and telegram
Intangible Fixed Assets: Interest income Supplies expenses
Goodwill Fees income Depletion
Patents Repairs income Cost of goods sold
Copyright Other Income
Trademark Contra Income: Contra Expenses:
Fictitious Assets: Sales returns and allowance Purchase returns & allowance
Preliminary expenses Sales discount Purchase discount
Ordinary shares discount
Retained earnings deficit
Contingent Assets:

 

(1). Asset accounts:

Normal balance: Debit

(2). Expense accounts:

Normal balance: Debit

(3). Liability accounts:

Normal balance: Credit

(4). Revenue/Income accounts:

Normal balance: Credit

(5). Capital/Equity accounts:

Normal balance: Credit

 

Q)What is accounting equation formula?

State the fundamental accounting equation.

 

  • Assets = Liabilities + Owner’s equity

 

Question 02) Rules of debit and credit

 

Debit Credit
Increase in assets Decrease in assets
Increase in expenses Decrease in expenses
Decrease in liabilities Increase in liabilities
Decrease in income Increase in income
Decrease in equity Increase in equity

 

 

 

 

Accounting Element Normal Balance To Increase To Decrease
1. Assets Debit Debit Credit
2. Liabilities Credit Credit Debit
3. Capital Credit Credit Debit
4. Withdrawal Debit Debit Credit
5. Income Credit Credit Debit
6. Expense Debit Debit Credit

 

 

Question # 1:                     1989 Regular & Private, 2012 Regular & 2012 Private – BIEK

  1. a) State the fundamental accounting equation.
  2. b) Give the rules of debit and credit in terms of increase and decrease in financial elements.
  3. c) List in sequence the steps involved in a complete accounting cycle.

 

Question # 2:                   1998 Regular & Private & 2003 Regular & 2012 Regular – BIEK

For any FIVE of the following accounts state whether they are asset, liability, owner’s equity,

expense or income. Also state whether they would normally have a debit or credit balance:

  1. Shop furniture                2. Bank balance 3. Unexpired advertising
  2. Bills receivable                5. Purchases 6. Commission revenue
  3. Discount allowed             8. Office equipment 9. Sales discount
  4. Unexpired insurance    11. Drawings
  5. Capital                         14. Cash
  6. Bank overdraft               15. Office supplies
  7. Merchandise inventory      17. Prepaid rent    18. Accounts receivable
  8. Accounts payable             20. Salaries payable

 

1st Test For Accounting students 04 August 2018

 

Question # 1:  the following accounts state whether they are asset, liability, owner’s equity,

expense or income. Also state whether they would normally have a debit or credit balance:

  1. Furniture & fixture                2. Bank balance                 3. Prepaid advertising
  2. note receivable                5. Purchases                     6. Commission Income
  3. Discount allowed               8. Office equipment          9. Sales discount
  4. Unexpired insurance      11. Drawings
  5. Capital                          14. Cash                      
  6. Bank overdraft                   15. Office supplies
  7. Merchandise inventory         17. Prepaid rent 18. Accounts receivable
  8. Accounts payable                 20. Salaries payable 21. cash at bank
  9. Unearned income     23. Prepaid expense 24. Sale
  10. Goodwill

 

Question # 2:  the following accounts state whether they are asset, liability, owner’s equity,

expense or income. Also state whether they would normally have a debit or credit balance:

1.Cash in hand 2 cash at bank 3. Stationary/ supplies  4. capital

5.Goods/stock/Inventry 6. Salary expense 7. Salary payable     8. Bank draft

  1. Expired rent 10. Unexpired rent

 

Question # 04

Total assets 3000 and total liabilities 1500

Question # 05

total liabilities 150,000 and owner equity 150,000

 

Question # 06

Total assets 110,000 and owner equity 90,000

 

Question # 07 The owners of a start?up invest $1,000,000 into the business. After one year of operations, the business has assets of $850,000 and losses of $300,000. What are the total liabilities at the end of the first year?

 

Question # 08 At the end of an accounting period, a company’s total assets equaled $576,000, and liabilities equaled $245,000. How much was the company’s owners’ equity?

 

The Moon Service Inc. engaged in the following transactions during the month of November 2015:

  • Nov. 01: Issued 20,000 shares of common stock at $20 per share
  • Nov. 03: Paid office rent for the month of November $500.
  • Nov. 06: Purchased office supplies $250.
  • Nov. 12: Purchased office equipment on account $4,500
  • Nov. 16: Purchased business car for $25,000. Paid $10,000 cash and issued a note for the balance.
  • Nov. 21: Billed clients $24,000 on account.
  • Nov. 25: Declared dividends $3,000. The amount of dividends will be distributed in December.
  • Nov. 28: Paid utility bills for the month of November $180.
  • Nov. 29: Received $20,000 cash from clients billed on November 21.
  • Nov. 30: Paid salary for the month of November $7,500

Required: Record the above transactions in a general journal.

 

First Example

The company started business on June 6, 2013. The business was started with $300,000. The transactions they engaged in during their first month of business are below:

Date Transaction
June 8 An amount of $50,000 was paid for six months of rent.
June 9 Equipment costing $100,000 was purchased using $40,000 cash. The remaining amount of $60,000 is a one year note with an interest rate of 3.4%
June 10 Office supplies were purchased totaling $25,000 on account.
June 16 Received $39,400 in cash for services rendered to customers.
June 16 Paid the account for office supplies purchased June 10.
June 20 $63,900 worth of services were given to customers. Received cash amount of $43,700. Customers promised to pay remaining amount of $20,200.
June 21 Paid employees’ wages for June 8-June 21. Wages totaled $23,500.
June 21 Received $20,200 in cash for services rendered to customers on June 20.
June 22 Received $6,300 in cash as advanced payment from customers.
June 27 Office supplies were purchased totaling $3,500 on account.
June 28 Electricity bill received totaling $1,850.
June 28 Phone bill received totaling $2,650.
June 28 Miscellaneous expenses totaled $4,320.

These events would then be recorded into the accounting journal. The table below records the journal entries for the events above.

Date

Account

Debit

Credit

June 6 Cash

      Capital

300,000 300,000
June 8 Prepaid rent 50,000
    Cash 50,000
June 9 Equipment 100,000
    Cash 40,000
    Notes Payable 60,000
June 10 Office Supplies 25,000
    Accounts Payable 25,000
June 16 Cash 39,400
    Service Revenue 39,400
June 16 Accounts Payable 25,000
    Cash 25,000
June 20 Cash 43,700
    Accounts Receivable 20,200
    Service Revenue 63,900
June 21 Wages Expense 23,500
    Cash 23,500
June 21 Cash 20,200
    Accounts Receivable 20,200
June 22 Cash 6,300
    Unearned Revenue 6,300
June 27 Office Supplies 3,500
    Accounts Payable 3,500
June 28 Electricity Expense 1,850
    Utilities Payable 1,850
June 28 Telephone Expense 2,650
    Utilities Payable 2,650
June 28 Miscellaneous Expense 4,320
    Cash 4,320

 

Weekly accounting Written by Tariq Aziz

1st year test 27 august 2018

 

Company “Bewaqoof bantey raho”  started business with cash Rs 20,000 , Furniture Rs 30,000 and Equipment Rs 40,000. On august 01, 2018

 

  • August. 03: Paid office rent for the month of August Rs 5000..
  • August  06: Purchased office supplies Rs 25000..
  • August  08 Bewaqoof bantey raho add additional investment in their business Rs 500,000
  • August 10 Open a bank account in Standard chartered bank.Rs 5000
  • August 15 purchase cash Rs 20,000.
  • August 18 Cash transfer into bank Rs 18,000
  • August 20 Sale cash Rs 30,000
  • August 22 Paid for salary Rs 15,000.
  • August 23 receive cash for commission income Rs 18000
  • August 24 paid for insurance by cheque Rs 2000
  • August 25 receive cheque for rent income Rs 2500
  • August 26 purchase furniture on cash Rs 3000
  • August 27 sold building on cash Rs 4000
  • August 28 receive cheque for consulting fee and deposit into bank Rs 5000
  • August 29 Purchase merchandise on cash Rs 6000
  • August 30 sold goods on cash Rs 7000

 

 

Best of luck

 

Test

01)the following accounts state whether it is an asset, liability or owner’s equity; also state whether it would normally have a debit or credit balance:

  1. Office equipment          2. Akbar Capital 3. Notes receivable
  2. Cash                         5. Drawings 6. Notes payable
  3. Office supplies             8. Prepaid insurance

 

02) the following accounts state whether they are asset, liability, owner’s equity, expense or income. Also state whether they would normally have a debit or credit balance:

  1. furniture                2. Bank 3. Prepaid advertising
  2. note receivable    5. Purchases 6. Unearned Commission revenue
  3. Purchase Discount        8. Office equipment 9. Sales discount
  4. Unexpired insurance         11. Drawings 12. Bank overdraft
  5. Capital                         14. Cash 15. Office supplies
  6. Merchandise inventory      17. Prepaid rent    18. Accounts receivable
  7. Accounts payable             20. Salaries payable 21 accured expense

 

03)Transactions given below relate to the business of Atlas Company. For each of the transaction, you are required to indicate the effects on the elements of accounting equation using (+) for increase, (-) for decrease, and (0) for no change.

  1. a) Invest cash in business.
  2. b) Purchased furniture on account.
  3. c) Purchased office equipment for cash.
  4. d) Paid a liability.
  5. e) Received cash for service rendered.
  6. f)  Paid salaries expense in cash.
  7. g) Withdrew cash from the business for personal use of owner.

 

04)Cash invested in the business by the owner Rs.50,000.

Purchased supplies for cash Rs.1,000.

Purchased equipment on account Rs.15,000.

Paid cash to creditor Rs.5,000.

Returned equipment to the supplier Rs.1,000.

Withdrew cash by owner for personal use Rs.400.

Require solve this question using accounting equation

 

Illustration01: Mr. Salman Proprietor.

 

(i) Mr. Salman started business with capital (brought in

cash)Rs. 40,000.

(ii) Paid salaries to staff Rs. 5,000.

(iii) Purchased machinery for Rs. 20,000 in cash.

(iv) Placed an order with Ahmed & Co. for goods for Rs. 5,000.

(v) Opened a Bank account by depositing Rs. 4,000.

(vi) Received pass book from bank.

(vii) Appointed Tariq as Manager on a salary of Rs. 4,000 per

month.

(viii) Received interest from bank Rs. 500.

(ix) Received a price list from Lalit.

REQUIRED

Record the effect of each transaction

 

Illustration 2

  1. Commenced business with cash Rs. 50,000
  2. Purchased goods for cash Rs. 20,000 and on credit Rs. 30,000
  3. Sold goods for cash Rs. 40,000 costing Rs. 30,000
  4. Rent paid Rs. 500
  5. Bought furniture Rs. 5,000 on credit
  6. Bought refrigerator for personal use Rs. 5,000

REQUIRED

Record the effect of each transaction

 

Illustration 3 )Jan. 1 Mohan started business with cash 80,000

Jan. 6 Purchased goods from Ram on credit 30,000

Jan. 8 Sold goods on cash 6,000

Jan. 15 Bought Furniture from Yash for cash 8,000

Jan. 18 Paid Salary to manager 6,500

Jan. 20 Paid Rent to land lord in cash 1,000

REQUIRED

Record the effect of each transaction

 

Illustration 4 :mr tariq 2005

Nov. 1 Paid to Arun Rs. 5,250 discount allowed by him Rs.50

6 Received from Somesh Rs. 1,900 and from Komesh Rs. 400

8 Goods purchased for cash Rs. 4,000

Furniture purchased for cash Rs. 3,000

Paid cash to Raman Rs. 2,090

Paid Salary in cash Rs. 7,600

Paid Rent in cash Rs. 1,400

 

question 01)

01)transaction

02)transaction

03)transaction

04) no transaction

05)transaction

06) no transaction

07) no transaction

08)transaction

09)no transaction

 

ACCOUNTING EQUATION

Assets = liabilities + owner’s equity

liabilities = Assets – owners equity

owner’s equity = Assets – liabilities

 

Question # 01

Total assets 300,000 and total liabilities 150,000 calculate Equity?

Solution

Accounting Equation

Assets = liabilities + owner’s equity

 

Owner’s equity = Assets – liabilities

Owner’s equity = 300,000-150,000

 

Owner’s equity = 150,000

 

Question # 02

total liabilities 150,000 and owner equity 150,000 calculate assets?

Solution

Accounting Equation

Assets = liabilities + owner’s equity

 

Assets = 150,000    + 150,000

 

Assets = 300,000

 

Question # 03

Total assets 110,000 and equity 90,000 calculate liabilities?

Solution

Accounting Equation

Assets = liabilities + owner’s equity

 

Liabilities = Assets – owner’s equity

Liabilities = 110,000 – 90,000

 

Liabilities = 20,000

 

Question # 03 (a) The assets of business entity having liabilities of Rs.60,000 and owner’s equity Rs.120,000

 

Solution

Accounting Equation

Assets = liabilities + owner’s equity

 

Assets =  60,000 +  120,000

 

Assets = 180,000

 

  1. The owner’s equity of business entity having assets of Rs.600,000 and liabilities

Rs.250,000.

 

Solution

Accounting Equation

Assets = liabilities + owner’s equity

 

Owner’s equity =  Assets – liabilities

Owner’s equity =  600,000 – 250,000

 

Owner’s equity =  350,000

 

  1.  The liabilities of business entity having assets of Rs.310,000 and owner’s equity

Rs.70,000.

Solution

Accounting Equation

Assets = liabilities + owner’s equity

 

Liabilities = Assets – owner’s equity

Liabilities =  310,000 – 70,000

 

Liabilities = 240,000

 

Question # 4)1993 Regular & Private – BIEK For each of the following determine the underlined missing item:-

 

(a) The liabilities of a business entity having assets of Rs.200,000 and owner’s equity of

Rs.90,000.

Solution

 

Accounting Equation

Assets = liabilities + owner’s equity

 

Liabilities = Assets – owner’s equity

 

Liabilities =  200,000 – 90,000

 

Liabilities = 110,000

 

(b) The assets of a business entity having liabilities of Rs.50,000 and owner’s equity of

Rs.100,000.

 

Solution

 

Accounting Equation

Assets = liabilities + owner’s equity

 

Assets =  50,000 +  100,000

 

Assets = 150,000

 

(c) The owner’s equity of a business having assets of Rs.80,000 and liabilities of Rs.40,000.

Solution

 

Accounting Equation

Assets = liabilities + owner’s equity

 

Owner’s equity = Assets – liabilities

 

Owner’s equity =  80,000 – 40,000

 

Owner’s equity = 40,000

 

(d) The revenue of a business entity having expenses of Rs.60,000 and net income of

Rs.15,000

Solution

Revenue = expense + Profit/net income

.Revenue = 60,000  + 15,000

 

Revenue =  75,000

.

 

(e) The expenses of a business entity having revenues of Rs.90,000 and net loss of Rs.8,000.

 

Solution

 

Expense = Revenue + Loss

 

Expense =  90,000 + 8,000

 

Expense =  98,000

.

Question # 5)  2002 Private – BIEK  For each of the following determine the underlined missing item:-

(a) The liabilities of a business entity having assets of Rs.400,000 and owner’s equity of

Rs.180,000.

Solution

Accounting Equation

Assets = liabilities + owner’s equity

 

Liabilities = Assets – owner’s equity

Liabilities =  400,000 – 180,000

 

Liabilities = 220,000

(b) The assets of business entity having liabilities of Rs.100,000 and owner’s equity of

Rs.200,000.

Solution

Accounting Equation

Assets = liabilities +   owner’s equity

Assets = 100,000    + 200,000

 

Assets = 300,000

 

(c) The owner’s equity of business having assets of Rs.1600,000 and liabilities of Rs.80,000.

Solution

 

Accounting Equation

Assets = liabilities + owner’s equity

 

Owner’s equity = Assets – liabilities

 

Owner’s equity =  1600,000 – 80,000

 

Owner’s equity = 1,520,000

 

(d) The revenues of business entity having expenses of Rs.120,000 and net income of Rs.30,000.

Solution

Revenue = expense + Profit/net income

Revenue = 120,000  + 30,000

 

Revenue =  150,000

 

(e) The expenses of a business entity having revenues of Rs.180,000 and net loss of Rs.16,000.

 

Solution

Expense = Revenue + Loss

Expense =  180,000 + 16,000

 

Expense =  196,000

 

Question # 6:

1994 Regular & Private – BIEK  Compute the missing amount in each of the following independent cases:-

 

(i)   The assets of Javeed Company total Rs.350,000 and the owner’s equity amounts to

Rs.110,000. What is the amount of liabilities?

 

Solution

 

Accounting Equation

Assets = liabilities + owner’s equity

 

Liabilities = Assets – owner’s equity

 

Liabilities =  350,000 – 110,000

 

Liabilities = 240,000

 

(ii)   The balance sheet of Star Company shows owner’s equity of Rs.80,000 which is equal

to one third amount of total assets. What is the amount of liabilities?

 

Solution

 

Compute one third amount of total assets.

80,000×3/1

 

Assets = 240,000

 

Accounting Equation

Assets = liabilities + owner’s equity

 

Liabilities = Assets – owner’s equity

Liabilities =  240,000 – 80,000

 

Liabilities = 160,000

 

(iii) Moon Company had assets in the amount of Rs.230,000 on December 31, 1988. Assets

increased to Rs.320,000 by December 31 of 1989. During this same period, liabilities

increased by Rs.85,000. The owner’s equity at December 31, 1988 amounted to

Rs.160,000. Compute the amount of owner’s equity at December 31, 1989.

Solution

Accounting Equation

Assets = liabilities + owner’s equity

1988

Liabilities = Assets – owner’s equity

Liabilities =  230,000 – 160,000

 

Liabilities = 70,000

 

Accounting Equation

Assets = liabilities + owner’s equity

1989

owner’s equity = Assets –  Liabilities

owner’s equity =  320,000 – (70,000 + 85,000)

 

owner’s equity = 320,000 – 155,000

owner’s equity =  165,000

Transactions given below relate to the business of Atlas Company. For each of the transaction,

you are required to indicate the effects on the elements of accounting equation using (+) for

increase, (-) for decrease, and (0) for no change. Use the headings and follow the example given

below:-

Transaction no.         Assets Liabilities   Owner’s equity

1               +              0                   +

  1. a) Invest cash in business.
  2. b) Purchased furniture on account.
  3. c) Purchased office equipment for cash.
  4. d) Paid a liability.
  5. e) Received cash for service rendered.
  6. f)  Paid salaries expense in cash.
  7. g) Withdrew cash from the business for personal use of owner.

 

Transaction No. Assets Liabilities Owner’s Equity
(i) + 0 +
(ii) + + 0
(iii) 0 0 0
(iv) 0
(v) + 0 +
(vi) 0
(vii) 0

 

Question # 1:  1994 Regular & Private – BIEK Transactions given below relate to the business of Tara Company. Indicate the effect of each of these transactions upon the total amounts of the company’s assets, liabilities and owner’s equity:-

(i)   Owner invested cash in the business.

(ii) Purchased a typewriter on credit.

(iii) Collected an accounts receivable.

(iv) Owner withdrew cash from the business for his private use.

(v) Paid a liability.

(vi) Sold land for cash at a price excess of cost.

(vii)   Borrowed money from a bank.

(viii)   Purchased office equipment for cash.

(ix) Returned on credit some of the office equipment previously purchased on credit but

not yet paid for.

 

Question # 2:

2002 Private – BIEK Transactions given below relate to the business of New Way Company.

For each of the transaction, you are required to indicate the effects on the elements of

accounting equation using (+) for increase, (-) for decrease, and (0) for no change. Use the

headings and follow the example given below:-

FOR EXAMPLE

Transaction no.         Assets     Liabilities   Owner’s equity

a             +                0                   +

(a) Started business with cash investment.

(b) Purchased building for cash.

(c) Purchased merchandise on credit.

(d) Sold merchandise at a cost on credit for the same amount.

(e) Paid to accounts payable.

(f) Withdrew cash from the business for personal use of the owner.

(g) Paid cash for utility bills.

 

ACCOUNTING TEST

QUESTION 01)

Transactions given below relate to the business of Atlas Company. For each of the transaction,

you are required to indicate the effects on the elements of accounting equation using (+) for

increase, (-) for decrease, and (0) for no change. Use the headings and follow the example given

below:-

Transaction no.         Assets Liabilities   Owner’s equity

1               +              0                   +

  1. a) Invest cash in business.
  2. b) Purchased furniture on account.
  3. c) Purchased office equipment for cash.
  4. d) Paid a liability.
  5. e) Received cash for service rendered.
  6. f)  Paid salaries expense in cash.
  7. g) Withdrew cash from the business for personal use of owner.

QUESTION 02)

Transaction no.         Assets     Liabilities   Owner’s equity

a             +                0                   +

(a) Started business with cash investment.

(b) Purchased building for cash.

(c) Purchased merchandise on credit.

(d) Sold merchandise at a cost on credit for the same amount.

(e) Paid to accounts payable.

(f) Withdrew cash from the business for personal use of the owner.

(g) Paid cash for utility bills.

 

QUESTION 03)

1st year pagal Company had assets in the amount of Rs.530,000 on December 31, 2017. Assets increased to Rs.620,000 by December 31 of 1989. During this same period, liabilities increased by Rs.95,000. The owner’s equity at December 31, 2018 amounted to

Rs.500,000. Compute the amount of owner’s equity at December 31, 2017.

 

QUESTION 04)

01) The balance sheet of Star Company shows owner’s equity of Rs.100,000 which is equal to one third amount of total assets. What is the amount of liabilities?

02)The assets of Javeed Company total Rs.450,000 and the owner’s equity amounts to

Rs.210,000. What is the amount of liabilities?

 

QUESTION 05) (a) The assets of business entity having liabilities of Rs.60,000 and owner’s equity Rs.120,000

  1. The owner’s equity of business entity having assets of Rs.600,000 and liabilities

Rs.250,000.

  1.  The liabilities of business entity having assets of Rs.210,000 and owner’s equity

Rs.80,000.

 

QUESTION 06)1993 Regular & Private – BIEK For each of the following determine the underlined missing item:-

(a) The liabilities of a business entity having assets of Rs.180,000 and owner’s equity of

Rs.80,000.

(b) The assets of a business entity having liabilities of Rs.60,000 and owner’s equity of

Rs.110,000.

(c) The owner’s equity of a business having assets of Rs.850,000 and liabilities of Rs.250,000.

(d) The revenue of a business entity having expenses of Rs.60,000 and net income of

Rs.15,000

(e) The expenses of a business entity having revenues of Rs.100,000 and net loss of Rs.15,000.

 

QUESTION 07)For each of the following determine the underlined missing item:-

(a) The liabilities of a business entity having assets of Rs.480,000 and owner’s equity of

Rs.280,000.

(b) The assets of business entity having liabilities of Rs.200,000 and owner’s equity of

Rs.300,000.

(c) The owner’s equity of business having assets of Rs.1500,000 and liabilities of Rs.900,000.

(d) The revenues of business entity having expenses of Rs.220,000 and net income of Rs.60,000.

(e) The expenses of a business entity having revenues of Rs.190,000 and net loss of Rs.26,000.

 

General Journal:

Given:

  1. Muhammad Umar started business with a cash investment of Rs. 500,000/ and equipment Rs. 100,000/.
  2. Cash deposit into bank for business account Rs. 100,000/.
  3. Purchased merchandise on cash Rs. 75,000.
  4. Cash sales Rs. 50,000/.
  5. Withdrew cash from bank for personal use Rs. 15,000/.
  6. Paid Salaries to the employess by cheque Rs. 6,000/.
  7. Recieved rent of the building in advance of Rs. 10,000 cash.

 

1st year Accounting Test written by Tariq Aziz

 

01)Owner Invest cash in his business 1000

02)Mr tariq Investment 2000

03)Purchase Building on cash 3000

04)Sold building on cash 4000

05)Purchase Equipment 5000 on cash

06)Proprietor commenced business with cash 1000 , building 2000, Equipment 3000 machine 4000, furniture 5000 , supplies 6000 and land 7000

07)Equipment sold on cash 80,000

08)Sale Building on cash 90,0000

09)Furniture purchase on cash 10,000

10)Owner made additional investment 2000

11)Bought computer on cash 3000

12)Sell computer on cash 4000

13)Owner bring cash and bank in his business 2000 and 40000

14)Owner purchase  furniture for business use for cash 26000

15)Sold machinery on cash 25000

 

01)the following accounts state whether it is an asset, liability or owner’s equity; also state whether it would normally have a debit or credit balance:

  1. Office equipment          2. Tariq Capital 3. Notes receivable
  2. Cash                         5. Drawings 6. Notes payable
  3. Office supplies             8. Prepaid insurance

 

Account Title Head of Account Normal Balance
1. Office equipment Asset Debit
2. Tariq  Capital Owner’s equity Credit
3. Notes receivable Asset Debit
4. Cash Asset Debit
5. Drawings Owner’s equity (Contra) Debit
6. Notes payable Liability Credit
7. Office supplies Asset Debit
8. Prepaid insurance Asset Debit

 

02) the following accounts state whether they are asset, liability, owner’s equity, expense or income. Also state whether they would normally have a debit or credit balance:

  1. furniture                2. Bank 3. Prepaid advertising
  2. note receivable    5. Purchases 6. Unearned Commission revenue
  3. Purchase Discount        8. Office equipment 9. Sales discount
  4. Unexpired insurance         11. Drawings 12. Bank overdraft
  5. Capital                         14. Cash 15. Office supplies
  6. Merchandise inventory      17. Unexpired rent      18. Accounts receivable
  7. Accounts payable             20. Salaries payable 21 accrued expense
  8. Building          23 sale

 

Account Title Head of Account Normal Balance
Furniture Asset Debit
Bank Asset Debit
Prepaid advertising Asset Debit
note receivable Asset Debit
Purchases   Expense Debit
Unearned Commission revenue Liability Credit
Purchase Discount Expense Credit
Office equipment Asset Debit
Sales discount Revenue /Income Debit
Unexpired insurance Asset Debit
Drawings Owner’s Equity Debit
Bank overdraft Liability Credit
Capital          Owner’s Equity Credit
Office supplies Asset Debit
Merchandise inventory Asset Debit
Unexpired rent    Asset Debit
Accounts receivable Asset Debit
Accounts payable     Liability Credit
Salaries payable Liability Credit
accrued  expense Liability Credit
Building Asset Debit
Sale Revenue /Income Credit
Sale return Revenue /Income Debit

 

Example # 1:

January 1:   Mr. Tariq started business with cash investment of Rs.100,000.

Date Particular P/R Debit Credit
2018

Jan   01

Cash

     Capital

To record Owner Invest cash

100,000

100,000

 

XI Accounting Weekly Test By Tariq Aziz

Asim Traders

        General Journal

Date Particular P/R Debit Credit
2018

Feb  01

Cash

     Capital

100,000 100,000
Feb 05 Equipment

     Account payable

20,000 20,000
Feb Purchases

     Account payable

25,000 25,000
Feb 12 Cash

Account receivable

     Sales

10,000

15,000

25,000

Feb 18 Account payable

     cash

15,000 15,000
Feb  23 Cash

     Account receivable

10,000 10,000
Feb  28 Salaries expense

     cash

3,000 3,000

Question 01) Required General Ledger & Trial Balance

 

Date Particular P/R Debit Credit
2018

jan  01

Cash

     Capital

150,000 150,000
jan 05 Equipment

     Account payable

200,000 200,000
Jan 10 Cash

     Sale

250,000 250,000

Question 02)  Required General Ledger & Trial Balance

Question 03 1.)owner invested cash and furniture 200,000 and 300,000 respectively

02) Purchase furniture on cash 2000

03)bought building on cash 3000

04) Owner made additional investment 4000

05)purchase Equipment on cash 1000

Question 03 )Above entry record in general journal

Surprise Accounting Test By Sir Tariq Aziz

 

  • Purchase furniture on cash 2000
  • Withdrew cash from business for business use 3000
  • Purchase goods on cash 3000
  • Purchase Supplies on cash 5000
  • Purchase cash 7500
  • Withdraw cash from bank for office use  2000
  • Purchase merchandise on cash  7000
  • buy Shop furniture on cash 8000
  • buy building on cash 9000
  • Cheque deposit into bank 20,000
  • Bought Equipment on cash 10,000
  • Bought office Supplies on cash 11.000
  • Bought Land on cash 12,000
  • Cash sale 8500
  • Cheque transfer into bank account 6000
  • bough sale equipment on cash  1000
  • Purchase Sale furniture On Cash 1500
  • Sold furniture on cash 2000
  • Sold building on cash 3000
  • Cash transfer into bank 2000
  • Sold Equipment on cash 4000
  • Sold Supplies on cash 5000
  • Sold Land on cash 6000
  • Sale machinery on cash  7000
  • sell office supplies on cash 2000
  • Open a bank account 4000
  • Owner made additional investment 5000

 

 

Weekly Accounting Test By Tariq Aziz

 

  • Paid for insurance in advance through cheque Rs.23,000.
  • Purchased sales supplies for cash Rs.800.
  • Received commission in advance through a cheque of Rs.2,000.
  • Proprietor withdrew cash and merchandise for Rs.10,000 and Rs.5,000 respectively.
  • Proprietor invested into the business cash Rs.10,000 and Furniture valued at Rs.6,000.
  • Commenced business with an investment of cash Rs.50,000 and merchandise worth Rs.40,000.
  • Opened current account with the bank with Rs.10,000.
  • Purchased merchandise for cash Rs.150,000.
  • Sold merchandise for cash Rs.150,000
  • Paid rent in advance by a cheque of Rs.10,000 for office building.
  • Received cheque  for commission in advance 12,000.
  • Paid salary to the salesman in advance  Rs.15,000
  • Received cheque  for rent in advance 8000 and deposit into bank
  • Paid shop rent in advance for ten months Rs.60,000.
  • Proprietor purchased gold ring from business cash worth Rs.5,000.
  • Issued cheque for office rent In advance  Rs.12,000.

 

 

Surprise Weekly Accounting Test By Sir Tariq Aziz

 

  • He acquired a shop by paying Rs.36,000 as advance rent for a year.
  • Paid shop rent Rs.150 in cash.
  • Opened current account with the bank with Rs.10,000.
  • Withdrew from the bank Rs.4,000 for private expenses of the proprietor.
  • proprietor invested into the business cash Rs.10,000 and Furniture valued at
  • Rs.6,000.
  • Purchased merchandise for cash Rs.6,000.
  • Purchased merchandise on credit from Khalid Rs.2,000.
  • Sold merchandise for cash Rs.8,000.
  • Sold merchandise on account for Rs.12,000.
  • Proprietor withdrew cash Rs.8,000 and merchandise worth Rs.2,000.
  • Paid advertising expense by cheque Rs.4,500.
  • Paid shop rent in advance for ten months Rs.60,000.
  • Purchased computer for the business worth Rs.25,600 in cash.
  • Purchased goods on account for Rs.110,000.
  • Paid for advertising Rs.17,000.
  • Purchased merchandise for cash Rs.25,000.
  • Purchased office supplies for Rs.50,000 on account.

 

Accounting Test 16 april 2019

 

How can I improve my reading level? Lesson English Reading & Vocabulary

Reading & Vocabulary Series Part 01 How to translate a paragraph

English-reading How can I improve my reading level? Lesson English Reading & Vocabulary

Wake up

Uthna/ Jagna/ so kar uthna

 

See

Dhekna

 

Brush

Daant saaf karney k liye/ baal sawarney k liye

 

Put on

Pehanna / URRNA / LEHAS PEHANEY K LIYE

 

Go

Jana/ JA

 

Get

Lena , hasil karna ya mila

 

Pour

Dalna ya udhalna

 

Eat

Khana

 

Read

Parhna

He wakes up. He sees the sunrise. He brushes his teeth. His teeth are white. He puts on his clothes. His shirt is blue. His shoes are yellow. His pants are brown. He goes downstairs. He gets a bowl. He pours milk and cereal. He eats. He gets the newspaper. He reads.

He wakes up.

Woh jagta hai/ woh neend sey bedar hota hai

 

He sees the sun rise.

Woh suraj nikaltey hue dhekta hai

 

He brushes his teeth.

Woh apney daant saaf karta hai

 

His teeth are white.

Us ka daant sufaid hai

 

He puts on his clothes.

Woh apney kapry pehanta hai

 

His shirt is blue.

Us ki shirt neeli hai

 

His shoes are yellow.

Us ka jhootey peeley hai

 

His pants are brown.

Us ki pants brown hai

 

He goes downstairs.

Woh nechey jata hai

Woh neechey wali manzil per jata hai

 

He gets a bowl.

Woh aik piyala leta hai

Woh aik kotora leta hai

 

He pours milk and cereal.

Woh doodh aur anaj dalta hai

Woh doodh aur gala dalta hai

 

He eats.

Woh khataa hai

 

He gets the newspaper.

Woh akhbar leta hai

 

He reads.

Woh parhta hai

Part Two

Go

Jana

 

Empty

Khaali

 

Sit

Bethna

 

Look

Dhekna

 

Say

Kehna

 

Smile

Muskrana

 

Come

Ana

 

Silent

Kamosh

 

Begin

Shuru

 

He goes to class. There is an empty seat in front. He sits in the seat. He looks around. There are different people. He says “hi” to the girl next to him. She smiles. The teacher comes in. She closes the door. Everyone is silent. The first day of school begins.

He goes to class.

Woh class mein jata hai

 

There is an empty seat in front.

Samney ki seat khaali hai

 

He sits in the seat.

Woh kursi per bethta hai

 

He looks around.

Woh apney atraf mein dhekta hai

Wooh as pass dhekta hai

 

There are different people.

Muqtalif log hai

 

He says “hi” to the girl next to him.

Woh apney samney wali larki ko hi kahta hai

 

She smiles.

Woh muskrati hai

 

The teacher comes in.

Teacher class mein ati hai

 

She closes the door.

Woh darwaza band karti hai

 

Everyone is silent.

Sub kamosh hai

Sub kamosh ho jatey hai

 

The first day of school begins.

School ka pehla din suru ho jata hai

 

Lesson three How can I write simple English?

 

Thirsty

Piyasa

 

Get

Hasil karna / lena

 

Begin

Shuru karna

 

Drop

Girna

 

Floor

Farsh

 

Puddle

Pani Se Bahra Graha

 

Mop

Poocha / pocha lagana

Wipe

Pouchna /saaf karna

Clean

saaf

 

Another

Aik aur

 

Drink

Pena

 

happy

Khush

 

She is thirsty. She gets a glass of water. She begins to walk. She drops the glass. There is water on the floor. The puddle is big. She gets a mop. She wipes the water off. The floor is clean. She gets another glass of water. She drinks it. She is happy.

She is thirsty.

Woh piyasi hai

Woh piyasi hoti hai

 

She gets a glass of water.

Woh pani ka glass lati hai

Woh pani sey bhara glass leti hai

 

She begins to walk.

Woh chalna shuru karti hai

 

She drops the glass.

Us sey glass gir jata hai

 

There is water on the floor.

Farsh per pani hai

 

The puddle is big.

Pani ka bhara daira bara sa ban jata hai

Pani ka gharha bara sa ban jata

 

She gets a mop.

Woh pocha lati hai

 

She wipes the water off.

Woh pani ko kisi cheaz ey saaaf karti hai

 

The floor is clean.

Farsh saaf ho jata hai

Farsh aaf hai

 

She gets another glass of water.

Woh aik aur glasss pani ka leti hai

 

She drinks it.

Woh us ko peti hai

Woh us paney ka glass ko peti hai

 

She is happy.

Woh khush hai

Woh khush ho jati hai

 

How can I improve my reading level? Lesson four Reading & Vocabulary

 

Want

Chahat

chahana

 

Need

zarrort

 

Decide

faisla

 

Babysit

Bacha sambhalna wala/wali

Bacha ki aya

Bacha sambhalna

 

Take care

Dhek bhal karna

Khayal rakhna

 

Feed

Khana khilana

Pilana kilana

 

Read

Parhna

 

Laugh

Hasna

 

Like

Pasand

 

Come

Ana

 

Leave

Chorna

Jana

 

Again

Dobra

 

Sarah wants a new car. She needs money. She decides to babysit. She takes care of the child. She feeds him lunch. She reads him a story. The story is funny. The child laughs. Sarah likes him. The child’s mom comes home. The child kisses Sarah. Sarah leaves. She will babysit him again.

 

Sarah wants a new car.

Sarah ko aik nayi ghari chahye

Sarah aik nayi ghari lena chahti hai

 

She needs money.

Usey paisey ki zarrort hoti hai

Usey paisey ki zarrort hai

 

She decides to babysit.

Woh faisla karti hai bacho ki dhekbal karney ka

Woh faisla karti hai bacha ki aya banana ka

 

She takes care of the child.

Woh bachey ka khal rakhti hai

Woh bachey ki dhek bhal karti hai

 

She feeds him lunch.

Woh usey dobair ka khana khelati hai

 

She reads him a story.

Woh usey aik kahani parh kar sunati hai

 

The story is funny.

Kahani bohat mazahiya hoti hai

Kahani bohat mazahiya hai

 

The child laughs.

bacha/bachi hasta hai

 

Sarah likes him.

Sarah usey pasand karti hai

 

The child’s mom comes home.

Bachey ki ammi gher per ati hai

 

The child kisses Sarah.

Bacha sarah ko kiss karta hai

Bachi sarah ko kiss karti hai

 

Sarah leaves.

Sarah chali jati hai

Sarah chor jati hai

Sarah nikal jati hai

 

She will babysit him again.

Usey us bachey ki dobra dhek bal karni ho gi

Woh us bachey ki dobra sey aya baney gi

 

 

How can We improve Our reading and writing skills?

 

Is

hai

 

Take care

Khayal rakhna

Dhek bhal karna

 

Smile

Muskrana

 

Give

Dena

 

See

Dhekna

Milna

 

Sick

Bemar

 

Make

Bana

Kio kam Karnwa (causative)

Kio kam karna (causative)

 

Love

Muhabbat

 

Go

Jana

 

Proud

Fakher karna

 

Salman is a doctor. He takes care of people. He smiles at them. He gives them medicine. The younger patients like him. They see him when they are sick. He makes them feel better. This makes him happy. He loves his job. He goes home proud.

 

Salman is a doctor.

Salman aik doctor hai

 

He takes care of people.

Woh logo ka khayal rakhta hai

Woh logo ki dhek bhal karta hai

 

He smiles at them.

Woh muskrata hai un ka samney

Woh muskrata hai us sey miltey hue

Woh muskrata hai un per

 

He gives them medicine.

Woh dawai unhey deta hai

 

The younger patients like him.

Jawan mareez usey pasand kartey hai

 

They see him when they are sick.

Jab log bemar hotey hai us sey miltey hai

Jab log bemar hotey hai us ka pass jatey hai

Log usey mulatkat kartey hai jab woh bemar hotey hain

 

He makes them feel better.

Woh unhey acha mehsoos karwata hai

Woh logo ko behtar mehsoos karwata hai

 

This makes him happy.

Yeh usey khushi deti hai

Yeh cheaz usey khushi deti hai

 

He loves his job.

Usey apni nokari sey muhabbat hai

 

He goes home proud.

Woh gher jata hai faker sey

 

 

Lesson six Let’s start English Reading and Learning Vocabularies

 

Twins

Jorwa

Jorwa bachey

 

Look

Dhekna

 

Act

Amal karna

Nakal karna

 

Good at

Kisi cheaz mein acha hona

Acha hona

Behtar hona

 

Loud

Buland awaz

Zor sey bolna

 

Talks

Baat karna

 

Read

Parhna

 

Quiet

Chup

Khamosh

 

Love

Muhabbat

Pyar

 

Each other

Aik dosrey sey

 

This paragraph is taken from ESLFAST.COM

 

Jill and Jodi are twins. They look the same. But they act differently. Jill likes sports. She is good at basketball and golf. She is also loud. She talks all day. Jodi likes reading. She can read 300 pages a day. She is also quiet. She does not like to talk. Jill and Jodi still love each other.

 

Jill and Jodi are twins.

Jill aur jodi jurwa hai

 

They look the same.

Woh dhektey aik jaisey hai

 

But they act differently.

Lekin amal muqtalif kartey hai

Lekin harketien aik dosrey sey muqtaliff hai

 

Jill likes sports.

Jill ko sports pasand hai

 

She is good at basketball and golf.

Woh golf aur basketball mein achi hai

 

She is also loud.

Us ki awaz bhi buland hoti hai

Woh zor sey bolti hai

 

She talks all day.

Woh pura din baatain karti hai

 

Jodi likes reading.

Jodi ko parhna pasand hai

 

She can read 300 pages a day.

Woh aik din mein 300 pages per leti hai

 

She is also quiet.

Woh chup rehti hai

Woh khamosh hai

Woh khamosh rehti hai

 

She does not like to talk.

Usey baat karna pasand nehi

Woh baat karna pasand nehi karti hai

 

Jill and Jodi still love each other.

Jill aur jodi abhi bhi aik dosrey sey muhabbat karti hai

Lesson Seven Learn To Read & Write ! Learn English Reading & Vocabulary

 

Library

Kutub Khana

 

Go

Jana

 

Borrow

Udhaar Lena

 

Use

Estamal karna

 

Check it out

Adaigi karna

Yeh dheko

 

Take

Lena

 

Take something back

Kio cheaz Wapis lena

 

Sit

bethna

 

Couch

Sofa

 

Read

Parhna

 

Anymore

Ab

 

Return

Wapis

 

The book is in the library. Jodi goes to the library. She wants to borrow it. She uses her card to check it out. She takes the book back home. She sits on the couch. She reads the first page. It is good. She reads twenty more pages. It is not that good anymore. Jodi returns the book.

The book is in the library.

Kitab library mein hai

 

Jodi goes to the library.

Jodi library jati hai

 

She wants to borrow it.

Woh usey udhar per lena chahti hai

Woh usey rent per lena chahti hai

 

She uses her card to check it out.

Woh apna card estamal karti hai payment k liye

Woh apna card estamal karti hai dhekney k liye

 

She takes the book back home.

Woh kitab apney saath gher le ati hai

 

She sits on the couch.

Woh sofay per baithti hai

 

She reads the first page.

Woh pehla safa parhti hai

 

It is good.

Yeh achi hai

 

She reads twenty more pages.

Woh 20 aur pages parhti hai

 

It is not that good anymore.

Yeh itni bhi ab achi nehi

Woh ab itni bhi achi nehi lagi

 

Jodi returns the book.

Jodi book wapis kar deti hai

 

Golden words

Don’t be afraid to lose people. Be afraid of losing yourself by trying to please everyone around you

Learn To Read & Speak ~ Easy English Reading Lesson Eight

 

Get

Hasil karna / lena

 

put

Dalna

Rakhna

 

Tasty

Khush Zaiqa

Mazey dar

 

Healthy

Sehat mand

Sehat bhakhs

 

Drive

Chalana

 

Lay out

Tayar karna

Tarteeb dena

Bichana

 

Fold

Morna

Tah karna

Brenda wants to have a picnic. She gets a basket. She puts sandwiches in the basket. The sandwiches are healthy. They are also tasty. She drives to the park. She lays out a blanket. She hears a sound. It is raining. She folds the blanket back. She puts the food in the basket.

 

Brenda wants to have a picnic.

Branda chahti hai k picnic ho

Branda chahti hai ka picnic karey

 

She gets a basket.

Woh aik basket leti hai

 

She puts sandwiches in the basket.

Us basket mein sandwiches dalti hai

 

The sandwiches are healthy.

Sandwiches sehat bhakhs hai

 

They are also tasty.

Woh mazeydar bhi hai

 

She drives to the park.

Woh park tak ghari chala kar jati hai

 

She lays out a blanket.

Woh blanket bhichati hai

Woh tayari shuru karti hai

 

She hears a sound.

Woh aik awaz sunti hai

 

It is raining.

Barish ho rahi hai

 

She folds the blanket back.

Woh blanket ho wapis mor leti hai

Woh blanket ho wapis tah karleti hai

 

She puts the food in the basket.

Woh khana basket mein dalti hai

 

Lesson Nine a carrot cake And a banana nut muffin ! Reading & Vocabulary 

 

Very

Ziyda / bohat

 

Big

Bara

 

Sell

Bechna

Farooqh karna

 

Bakery Goods

Bakery ka saman

Bakery ki cheazien

 

A carrot cake

Gajjar ka cake

 

A banana nut muffin 

Banana nut mafin

 

Cost

Qeemat

 

Buy

Kareedna

 

Take the wrapper off

Wrapper hatana

 

Big bite

Bara niwala 

 

Crunchy

Khasta

Chip chip kar ka khana

 

Soft

narm

 

Outside

Baahir

 

Inside

andar

 

Mary goes to the store. The store is very big. The store sells bakery goods. Mary sees a carrot cake. She does not like carrots. She sees a banana nut muffin. It looks good. It costs two dollars. She buys it. She takes the wrapper off. She takes a big bite. It is crunchy on the outside. It is soft on the inside.

 

Mary goes to the store. 

Mary store per jati hai

Mary dokan per jati hai

 

The store is very big. 

Store bohat bara hai

Dokan bohat bari hai

 

The store sells bakery goods. 

Store per bakri ka saman bickta hai

Dokan per bakri ka saman bickta hai

 

Mary sees a carrot cake. 

Mary ko aik gajjar ka cake / gajjar ki pastri nazar ati hai

Mary aik gajjar ka cake ko dhekti hai

 

She does not like carrots. 

Usey gajjar pasand nehi hai

 

She sees a banana nut muffin. 

Usey aik banana nut muffin dhekta hai

Woh aik banana nut maffin dhekti hai

 

It looks good. 

Yeh dhekney mein acha hai

Yeh lagta acha hai

 

It costs two dollars. 

Us ki qeemat do dollars hai

Es ki qeemat do dollar hai

 

She buys it. 

Woh usey kareed leti hai

Woh yeh kareed leti hai

 

She takes the wrapper off. 

Woh wrapper hatati hai

Woh thali hatati hai

 

She takes a big bite. 

Woh aik bara niwala leti hai

 

It is crunchy on the outside. 

Yeh bahar sey crunchy hai

 

It is soft on the inside.

Yeh andar sey narm hai

Lesson Ten Read Write & Speak ! Learn English Reading Online

 

So

Toh /takey / aisey hi /youh hi / takey / bohat

 

Much

Ziyda / bohat 

 

Look

Dhekna

 

Sky

Asmaan

 

Cloud

Abr / badal 

 

Look like

Kisi tarha dhekna

Lagna

 

Later

Baad mein

 

Feeds

Khana khelana

 

Hungry

Bhooka

 

Throw

Phekna

 

Bread crumbs

Roti ka choora

 

The sun go down

Soraj dhoobna

 

Linda loves the park. There is so much to do. First, she looks at the sky. One cloud looks like a cat. Another cloud looks like a sheep. Later, she feeds the ducks. They are hungry. Linda throws bread crumbs. The ducks enjoy the food. Finally, Linda watches the sun go down. It is beautiful

 

Linda loves the park. 

Linda ko park pasand hai

Linda ko park acha lagta hai

 

There is so much to do. 

Waha karney ko bohat kuch hota hai

 

First, she looks at the sky. 

Pehle woh asamaan ki taraf dhekti hai

 

One cloud looks like a cat. 

Aik badal  billi ki shap ka hai

Aik badal billi ki tarha lagta hai

 

Another cloud looks like a sheep. 

Aik aur badal doobey ki tarha lagta hai

 

Later, she feeds the ducks. 

Thori der baad woh batakho ko khana khelati hai

 

They are hungry. 

Woh bhookey hai

 

Linda throws bread crumbs. 

Linda roti ka choora phenkti hai

 

The ducks enjoy the food. 

Batakh mazey sey khati hai

 

Finally, Linda watches the sun go down. 

Akhir mein linda soraaj ko doobta hua dhekti hai

 

It is beautiful

Yeh khoobsort hai

 

Lesson Eleven A New vision 

 

Pillow

Takia

 

Marshmallow

Batashee

Aik kisam ki mithai

 

Tree

Darkht

 

Bee

shahad ki makhi

 

Put them on

Unhey pehanna

Usey pehanna

 

Sandra cannot see. A bird looks like a pillow. A pillow looks like a marshmallow. A marshmallow looks like a tree. A tree looks like a bee. Sandra goes to a doctor. The doctor gives her glasses. She puts them on. She can see the doctor. His eyes are blue. Everything is clear.

 

Sandra cannot see. 

Sandra dhek nehi sakti

 

A bird looks like a pillow. 

Parinda aisa lagta hai jaisey takiya hai

 

A pillow looks like a marshmallow. 

Takiya aisa lagta hai jaisey patasheey

 

A marshmallow looks like a tree. 

Patashee aisey lagtey hai jaisey darkh

 

A tree looks like a bee. 

Darkh aisa lagta hai jsey shahad ki makhi

 

Sandra goes to a doctor. 

Sandra jati hai doctor ka pass

 

The doctor gives her glasses. 

Doctor usey glasses deta hai

 

She puts them on. 

Woh usey pehanti hai

 

She can see the doctor. 

Woh doctor ko dhek sakti hai

 

His eyes are blue. 

Uski neeli ankhein hain

 

Everything is clear.

Har cheaz saaf hai

Har cheaz saaf dhekti hai

 

Fruit shop lesson 12

 

Walk

Chalna

 

Sell

Bhechna

 

Strawberries

 

Apple

Saib

 

Tangerines 

suntrah/ narangi

 

pumpkins

Kado

 

Lemons

Nimbou

 

Limes

Kacha nimbou

 

Blueberries

 

Grapes 

Angor

 

Plums

Alubhukhara

Alocha

 

Carol walks to the store. The store sells fruits. The fruits are colorful. Strawberries and apples are red. Tangerines and pumpkins are orange. Lemons are yellow. Limes are green. Blueberries are blue. Grapes and plums are purple. Carol’s favorite color is purple. She buys a plum. She leaves the store. She bites the plum. It is tasty.

 

Carol walks to the store. 

Carol pedal jati hai store per

Carol pedal chal kar jati hai dokan tak

 

The store sells fruits. 

Dokan per fruits bikhta hai

Store per fruit bikhta hai

 

The fruits are colorful. 

Fruits rangeen hain

 

Strawberries and apples are red. 

Strawberries aur saib  lal hain

 

Tangerines and pumpkins are orange. 

Santra aur kado  orange hain

 

Lemons are yellow. 

Nimbo peela hai

 

Limes are green. 

Kacha nimbo green hai

 

Blueberries are blue. 

Blueberries blue hain

 

Grapes and plums are purple. 

Angoor aur alocha /aarou  jamni rang ka hain

 

Carol’s favorite color is purple. 

Carol ka pasandeeda rang jamni hai

 

She buys a plum. 

Woh alocha kareed leti hai

 

She leaves the store. 

Woh dokan sey chali jati hai

 

She bites the plum. 

Woh alocha chakti hai

 

It is tasty.

Yeh tasty hai

 

Lesson 13

 

Fun

Mazak / maza

 

Swim in the water

Pani mein tairna

 

Who is the fastest

Kon hai taiz

 

Surfboard

 

Lie down

Liet jana

 

Relax

Aram

Sakoon

 

Sandcastles

Mitti ka qila

Mitti ka gher

 

Big 

Bara

 

tall

lamba/ choura

 

Wash

Saaf karna ya hona

Clean hona ya karna

 

Make

bana

 

The beach is fun! Some people swim in the water. They see who is the fastest. The winner gets a surfboard. Some people lie down on the sand. They want to relax. The kids make sandcastles. They try to make the castles big and tall. Later, the water washes the sandcastles away. The kids make new ones

 

The beach is fun! 

Sahil samandar per maza ata hai

 

Some people swim in the water. 

Kuch log pani mein tairtey hai

 

They see who is the fastest. 

Log dhektey hai kon taiz hai

 

The winner gets a surfboard. 

Jeetney wale ko surfboard milti hai

 

Some people lie down on the sand. 

Kuch log mitti per lietey hue hotey

 

They want to relax. 

Woh aram karna chahtey hai

 

The kids make sandcastles. 

Bachey mitti ka qila banatey hai

 

They try to make the castles big and tall. 

Woh koshish kartey qila bara aur choura ho

 

Later, the water washes the sandcastles away. 

Thori der baad pani akar mitti k qiley ko baha le jata hai

 

The kids make new ones

Bachey naya bananey lagtey

Frequently Used Sentence In English Lesson Ninety seven

Frequently Used Sentence In English Lesson Ninety seven English To Urdu Translation

Learn English using most common English expressions with Free lessons

Lesson Ninety-Seven

Sentences-In-Urdu-With-English-Translation-300x225 Frequently Used Sentence In English Lesson Ninety seven

Sentences In Urdu With English Translation

I am one with you on this.

اس پر میں آپ کے ساتھ ہوں

Es per mein app ka saath ho

 

One word can have several meanings.

ایک لفظ کےکئی معانی ہوسکتے ہیں

Aik lafz ka bohat sey maiyney hotey hai

 

Necessity is a mother of invention

ضرورت ایجاد کی ماں ہے

zaroorat ejad ki maan hai

 

Diamonds cut diamonds

لوہے کو لوہا کاٹنا ہے ۔

loha lohay ko katta hay

 

Line on the rock

پتھر پر لکیر

Pathar pay Lakeer

 

Make me tea.

میرے لیے چائے بناؤ۔

Mery liye chai bnao.

 

Power is to go off.

لائٹ جانے والی ہے۔

light jaany wali hy.

 

Do I say one thing if you don`t mind?

برا نہ مانو تو ایک بات کہوں۔

Bura na maano toh ek baat kahun.

 

Let me know if you need anything.

کچھ چاہیے ہو تو بتانا۔

kuch chahiye ho toh btana

 

.

What was the need for this?

اسکی کیا ضرورت تھی۔

iski kia zarurat thi.

 

Vocabulary

Creepy = عجیب=ڈراونا

DURANA

 

This place is really creepy

 

Golden words

 

Beauty is not in the face; beauty is a light in the heart.

Easy English Speaking Course! Do you have + noun ?

here I am going to explain to you a new structure ” Do you have + noun?” with Urdu translation

Easy English Speaking Course! Do you have + noun – Lesson Forty-Three

Do you have a car?

Kya tumhare pass ghari hai

Do you have a cat?
Kya tumhare pass billi hai

Do you have a book?
Kya tumhare pass kitab hai

Do you have a mobile?
Kya tumhare pass mobile hai

Do you have a bike?
Kya tumhare pass motorcycle ha

Do you have a laptop?
Kya tumhare pass laptop ha

Do you have rs100?
Kya tumhare pass 100 rs ha

Do you have 100 rs in your pocket?
Kiya tumhari jaib mein 100 rs ha

Do you have a passport?
Kya tumhare pass passport ha

Do you have a driving license?
Kya app k pass driving license hai

Do you have a pen and paper?
Kya tumhare pass pen aur kaagaz hai

Do you have Sugar?
Kya app k pass cheeni ha

Do you have a sweater?
Kiya tumhare pass jarsi hai

Do you have a horse?
Kya tumhare pass ghora hai

 

1st assignment
Do you have a plat?
Do you have a fork?
Do you have a notebook?
Do you have a glass of water?
Do you have a calculator?
Do you have a blanket?
2nd assignment
Make five sentences

Idiom of the day

Outgo
(Out-Go)
Means:
(Aage Nikal Jana/
Bazi Le Jana/
Go Faster Than)
Use:
I Will Outgo From You In This Race.

Question of the day

What’s Most Important in Your Life?

Golden words of the day

Feelings are just visitors, let them come and go
The greatest pleasure in life is doing what people say you cannot do.

XI Accounting Class 02 What are Assets?, list of Current Assets and Fixed Assets

XI Accounting Class 02 Assets, Current Assets, Fixed Assets, Tangible Assets and Intangible Assets,in Urdu and Hind

Assets

CURRENT ASSETS

  • Cash/Bank:  (cash in hand) ( cash at bank)
  • Accounts Receivable:
  • Notes Receivable  
  • Merchandise inventory /goods
  • Prepaid Expenses:
  • Supplies:
  • Marketable Securities:

 

FIXED ASSETS

An asset of a business intended for continuing use, rather than a short-term current asset (such as merchandise) is called fixed asset.

There are two types of fixed assets:

Tangible Fixed Assets: :

Land, Building, Machinery, Furniture, Equipment, etc.

Intangible Fixed Assets:::

Goodwill, Copyright, Trademark, Patents, etc.

 

XI ACCOUNTING CLASS 01 HEAD OF ACCOUNTS ! ELEMENTS OF ACCOUNTS! NATURE OF ACCOUNTS

HEAD OF ACCOUNTS / ELEMENTS OF ACCOUNTS/NATURE OF ACCOUNTS

elements-of-accounting-300x225 XI ACCOUNTING CLASS 01 HEAD OF ACCOUNTS ! ELEMENTS OF ACCOUNTS! NATURE OF ACCOUNTS

There are only five heads of accounts to maintain the books of accounts.

1) Assets.

2) Liabilities.

3) Owner’s equity / Proprietorship.

4) Revenue and income.

5) Expenditure/ Expense

What are the three basic elements of accounting

The three major elements of accounting are: Assets, Liabilities, and Capital.