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Best Columnar Sheets 2018 – [Buyer’s Guide]

Last Updated December 1, 2018
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Billy JacobsHey friends! I’ve got something important to talk about today! One of the most important sections in the article – the comparison charts for best columnar sheets in 2018!

In fact, it was the first time I had been in this situation and what I thought was going to be a very quick and easy task turned out to be a good many weeks of research. What I would like you to remember as you browse my website is that I don’t work in the industry so the reviews I have are based on good old fashioned honesty.

Best Columnar Sheets of 2018

You must have heard that the best columnar sheets should allow you to save money, right? Sure, but that’s not the only reason you should consider getting one. You can make a choice based on the my list as you shop. So this is not only going to give you an insight to the best columnar sheets of the 2018 but also those which are user friendly and easy to work with. There’s a product for every kind of user on the list of affordable options below.

Test Results and Ratings

Rank №1 №2 №3
Product
Total 4.8 4.5 4.3
Design
5 points
5 points
4 points
Versatility
5 points
4 points
5 points
Construction
5 points
4 points
4 points
Value
4 points
5 points
4 points
Awards 1
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How to save up to 86%? Here is little trick.

 

 

№1 – 2 Pack Wilson Jones ColumnWrite Columnar Pads

 
2 Pack  Wilson Jones ColumnWrite Columnar Pads

Pros
Two pack of Wilson Jones Side bound columnar pads with 4 columns; includes SolidJoy letter opener
Green tint bond paper printed on one side in green and brown inks
Every fifth line ruled in brown for better focusing; each pad contains 50 sheets
Cons
I didn’t notice a single drawback yet
 
Total:
4.8

Why did this columnar sheets win the first place?

I was completely satisfied with the price. Its counterparts in this price range are way worse. I really enjoy the design. It is compact, comfortable and reliable. And it looks amazing! The product is very strong. Its material is stable and doesn’t crack. I don’t know anything about other models from this brand, but I am fully satisfied with this product.

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Design
5

5star

Versatility
5

5star

Construction
5

5star

Value
4

4star

 

 

№2 – Columnar Work Sheets

 
Columnar Work Sheets

Pros
Item# 21126
Size: 11″ x 16 3/8″
Green-tinted 20 lb stock
Cons
Can be tedious to clean up.
Could be more durable.
 
Total:
4.5

Why did this columnar sheets come in second place?

I like this product. For such a low price, I didn’t even hope it to be any better. It’s decently made. Managers explained me all the details about the product range, price, and delivery. This is a pretty decent product that perfectly fitted the interior of our office. Seems that the material is good. It has a very beautiful color but I don’t really like the texture.

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Design
5

5star

Versatility
4

4star

Construction
4

4star

Value
5

5star

 

 

№3 – NATIONAL Analysis Pad

 
NATIONAL Analysis Pad

Pros
Glued binding
3-hole punched to fit 3-ring binder
40 numbered lines; 13 columns with descriptions
Cons
High cost.
Less durable.
 
Total:
4.3

Why did this columnar sheets take third place?

I liked the design. We’ve been using it for 2 months and it still looks like brand new. The material is incredibly nice to the touch. It has a great color, which will suit any wallpapers. This price is appropriate since the product is very well built. It is inconvenient to use due to the size. I am going to get something different next time.

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Design
4

4star

Versatility
5

5star

Construction
4

4star

Value
4

4star

 

 

Columnar Sheets Buyer’s Guide

If you keep the before points in mind, you can easily go out to the market and buy columnar sheets, right? No!

Escrow Account Information

This GFE section lists whether an escrow account was included in the pricing of your mortgage, and whether you’re required to escrow in order to get access to the mortgage rate provided. Note that some mortgage types — including FHA loans and conventional loans over 80% loan-to-value — require escrow accounts for all approved mortgages.

Your Adjusted Origination Charges

The GFE’s Adjusted Origination Charge section is split into two parts — the fees charged by your lender for the loan, and the number of discount points required to get the lender’s offered mortgage rate.

If the lender charges it, it’s included in the origination charge.

The second part of the section lists your loan’s accompanying discount points. There are three available checkboxes. Lenders will use only one of them.

If the first checkbox is checked, it tells that your loan’s discount points were included in the “Our origination charge” section. If the second checkbox is checked, it indicates that a closing cost credit is being provided at the GFE’s listed interest rate, a setup sometimes known as “Reverse Discount Points”.

Lastly, if the third checkbox is selected, it indicates that your lender-offered interest rate requires discount points, and the charge for your discount points will be listed in dollars and cents.

Charges Which Can Increase Up To 10% At Settlement

The Good Estimate Estimate is an estimate based on available information at the time of application. Sometimes, service costs change. For this reason, the Good Faith Estimate may vary from your settlement statement by as much as 10% per item.

Only certain fees are included in this allowance, however. They include government recording charges, and title services fees and other required service for which you are allowed to shop and for which you chose a lender-approved service provider.

Mortgage applicants waive their right to the ten percent cap if they shop with non-lender-approved service provider. Note that lender is not responsible by law for mis-estimating the fees of a service provider with which is has no working relationship.

Charges Which Can Change At Settlement

In this section, the GFE re-iterates that the lender is not responsible for fees related to service providers which you select which are not lender-approved. It also lists that homeowners insurance premiums may change; that real estate tax bills may change; and that daily mortgage interest charges may change. These are items which are not in the lender’s control.

Using The Shopping Chart

To assist mortgage applicants who are shopping for a mortgage, the Good Faith Estimate template provides space to compare offers from up to mortgage lenders. The key details of your loan are listed by column, including loan size, mortgage rate, principal + interest payments, and other key details from your summary page. After you have collected your GFEs from your short list of lenders, you can hand-write your notes into the chart.

Note that mortgage rates change all the time. Your Good Faith Estimates should all have the same “Date of GFE” from the tool’s first page.

If Your Loan Is Sold In The Future

Lastly, the Good Faith Estimate explicitly states that your mortgage may be transferred among lenders after your settlement has occurred. If your loan is transferred, the new mortgage lender may not change the terms of your loan.

Definition of Accounting

The American Institute of Certified Public Accountant has defined Financial Accounting as: “the art of recording, classifying and summarizing in a significant manner and in terms of money, transactions and events which in part at least of a financial character and interpreting the results thereof.”

Let us go through the main objectives of Accounting

To keep systematic records – Accounting is done to keep systematic record of financial transactions. The primary objective of accounting is to help us collect financial data and to record it systematically to derive correct and useful results of financial statements.

To ascertain profitability – With the help of accounting, we can evaluate the profits and losses incurred during a specific accounting period. With the help of a Trading and Profit & Loss Account, we can easily determine the profit or loss of a firm.

To ascertain the financial position of the business – A balance sheet or a statement of affairs indicates the financial position of a company as on a particular date. A properly drawn balance sheet gives us an indication of the class and value of assets, the nature and value of liability, and also the capital position of the firm. With the help of that, we can easily ascertain the soundness of any business entity.

To assist in decision-making – To take decisions for the future, one requires accurate financial statements. One of the main objectives of accounting is to take right decisions at right time. Thus, accounting gives you the platform to plan for the future with the help of past records.

To fulfill compliance of Law – Business entities such as companies, trusts, and societies are being run and governed according to different legislative acts. Similarly, different taxation laws (direct indirect tax) are also applicable to every business house. Everyone has to keep and maintain different types of accounts and records as prescribed by corresponding laws of the land. Accounting helps in running a business in compliance with the law.

Posting in Ledger Accounts

Debit and credit balance of all the above accounts affected through journal entries are posted in ledger accounts. A ledger is simply a collection of all accounts. Usually, this is also a continuous process for the whole accounting period.

Going Concern Concept

Our accounting is based on the assumption that a business unit is a going concern. We record all the financial transaction of a business in keeping this point of view in our mind that a business unit is a going concern; not a gone concern. Otherwise, the banker will not provide loans, the supplier will not supply goods or services, the employees will not work properly, and the method of recording the transaction will change altogether.

For example, a business unit makes investments in the form of fixed assets and we book only depreciation of the assets in our profit & loss account; not the difference of acquisition cost of assets less net realizable value of the assets. The reason is simple; we assume that we will use these assets and earn profit in the future while using them. Similarly, we treat deferred revenue expenditure and prepaid expenditure. The concept of going concern does not work in the following cases:

Cost Concept

It is a very important concept based on the Going Concern Concept. We book the value of assets on the cost basis, not on the net realizable value or market value of the assets based on the assumption that a business unit is a going concern. No doubt, we reduce the value of assets providing depreciation to assets, but we ignore the market value of the assets.

The cost concept stops any kind of manipulation while taking into account the net realizable value or the market value. On the downside, this concept ignores the effect of inflation in the market, which can sometimes be very steep. Still, the cost concept is widely and universally accepted on the basis of which we do the accounting of a business unit.

Dual Aspect Concept

There must be a double entry to complete any financial transaction, means debit should be always equal to credit. Hence, every financial transaction has its dual aspect:

Cash will decrease by Rs 25,000 (Decrease in debit balance)

Creditor will increase by Rs 25,000 (Increase in credit balance)

Accounting Period Concept

The life of a business unit is indefinite as per the going concern concept. To determine the profit or loss of a firm, and to ascertain its financial position, profit & loss accounts and balance sheets are prepared at regular intervals of time, usually at the end of each year. This one-year cycle is known as the accounting period. The purpose of having an accounting period is to take corrective measures keeping in view the past performances, to nullify the effect of seasonal changes, to pay taxes, etc.

Based on this concept, revenue expenditure and capital expenditure are segregated. Revenues expenditure are debited to the profit & loss account to ascertain correct profit or loss during a particular accounting period. Capital expenditure comes in the category of those expenses, the benefit of which will be utilized in the next coming accounting periods as well.

Accounting period helps us ascertain correct position of the firm at regular intervals of time, i.e., at the end of each accounting period.

Matching Concept

Matching concept is based on the accounting period concept. The expenditures of a firm for a particular accounting period are to be matched with the revenue of the same accounting period to ascertain accurate profit or loss of the firm for the same period. This practice of matching is widely accepted all over the world. Let us take an example to understand the Matching Concept clearly.

Accrual Concept

As stated above in the matching concept, the revenue generated in the accounting period is considered and the expenditure related to the accounting period is also considered. Based on the accrual concept of accounting, if we sell some items or we rendered some service, then that becomes our point of revenue generation irrespective of whether we received cash or not. The same concept is applicable in case of expenses. All the expenses paid in cash or payable are considered and the advance payment of expenses, if any, is deducted.

Most of the professionals use cash basis of accounting. It means, the cash received in a particular accounting period and the expenses paid cash in the same accounting period is the basis of their accounting. For them, the income of their firm depends upon the collection of revenue in cash. Similar practice is followed for expenditures. It is convenient for them and on the same basis, they pay their Taxes.

Objective Evidence Concept

According to the Objective Evidence concept, every financial entry should be supported by some objective evidence. Purchase should be supported by purchase bills, sale with sale bills, cash payment of expenditure with cash memos, and payment to creditors with cash receipts and bank statements. Similarly, stock should be checked by physical verification and the value of it should be verified with purchase bills. In the absence of these, the accounting result will not be trustworthy, chances of manipulation in accounting records will be high, and no one will be able to rely on such financial statements.

Convention of Consistency

To compare the results of different years, it is necessary that accounting rules, principles, conventions and accounting concepts for similar transactions are followed consistently and continuously. Reliability of financial statements may be lost, if frequent changes are observed in accounting treatment. For example, if a firm chooses cost or market price whichever is lower method for stock valuation and written down value method for depreciation to fixed assets, it should be followed consistently and continuously.

Consistency also states that if a change becomes necessary, the change and its effects on profit or loss and on the financial position of the company should be clearly mentioned.

Convention of Disclosure

The Companies Act, 1956, prescribed a format in which financial statements must be prepared. Every company that fall under this category has to follow this practice. Various provisions are made by the Companies Act to prepare these financial statements. The purpose of these provisions is to disclose all essential information so that the view of financial statements should be true and fair. However, the term ‘disclosure’ does not mean all information. It means disclosure of information that is significance to the users of these financial statements, such as investors, owner, and creditors.

Representative Personal Account

Representative personal account represents a group of account. If there are a number of accounts of similar nature, it is better to group them like salary payable account, rent payable account, insurance prepaid account, interest receivable account, capital account and drawing account, etc.

Single Entry System

Single entry system is an incomplete system of accounting, followed by small businessmen, where the number of transactions is very less. In this system of accounting, only personal accounts are opened and maintained by a business owner. Sometimes subsidiary books are maintained and sometimes not. Since real and nominal accounts are not opened by the business owner, preparation of profit & loss account and balance sheet is not possible to ascertain the correct position of profit or loss or financial position of business entity.

Double Entry System

Double entry system of accounts is a scientific system of accounts followed all over the world without any dispute. It is an old system of accounting. It was developed by ‘Luco Pacioli’ of Italy in 149Under the double entry system of account, every entry has its dual aspects of debit and credit. It means, assets of the business always equal to liabilities of the business.

Credit all incomes

It is very clear from the above example how the rules of debit and credit work. It is also clear that every entry has its dual aspect. In any case, debit will always be equal to credit in double entry accounting system.

Financial Accounting – Journal “The process of recording a transaction in a journal is called journalizing the transactions.” —Meigs and Meigs and Johnson

Drawing Account

Drawing account is also a capital account. Whenever the owner of the business withdraws money for his personal use, it is called drawing. The balance of Drawing account is transferred to the capital account at the end of the accounting year. (Being withdrawal of cash for personal use)

Introduction of capital as well as withdrawal of capital may occur any time during the accounting year.

In addition to cash, there may be other expenses of the owner/proprietor which may pay directly on his behalf debating his account. For example, payment of his insurance, taxes, rent, electricity or personal phone bills.

Business account and personal account of proprietor are different as owner of the business and business, both are separate entities.

Trade Discount

Trade discount is allowed by seller to buyer directly on their sales invoice. Buyer in this case are usually whole-sellers, traders or manufacturers, who further sell this material to their customers or use the material in their manufacturing process. Rate of discount may vary from customer to customer.

Treatment – No need to pass any journal entry in this case. The sale is booked on the net of trade discount. Similarly, if we get trade discount from our supplier, we book our purchase at the net of trade discount.

Prepaid Expenses

Sometimes we pay expenses in advance such as insurance paid three months before the closing of the accounting year. Since insurance is usually paid for the whole year, in this case, the insurance for nine months is treated as prepaid insurance. Similarly, rent for the first month of next accounting year may be paid in advance.

Note: Income account will be replaced with the respective head of Income account.

Important Points Regarding Ledger

Each side of a journal entry is posted in the same side of the ledger. It means the debit entry of a journal is posted in the debit side and vice-a-versa.

Balance c/d refers to the balance carried down and balance b/d refers to the balance brought down.

After posting in ledger, balancing of ledger is done. In the column named Total, the figure comes on the basis of ‘whichever is higher’. Means, if the total of debit side is Rs 10,000 and the total of credit is Rs 5,000, we write Rs 10,000 in the column named Total of both, the debit and the credit side.

The difference of both sides (in this case, it is Rs 5,000) is written in the last row of the credit side as ‘balance c/d’. This balance is called the debit balance of account or vice-a-versa.

Current Assets

Assets that are convertible into cash within the next accounting year are called current assets.

Cash in hand, cash in bank, fixed deposit receipts (FDRs), inventory, debtors, receivable bills, short-term investments, staff loan and advances; all these come under current assets. In addition, prepaid expenses are also a part of current assets.

Note: Prepaid expenses are not convertible into cash, but they save cash for the next financial or accounting year.

Here is why we need to provide depreciation

To ascertain the true profit during a year, it is desirable to charge depreciation.

To ascertain the true value of assets, depreciation should be charged. Without calculating the correct value of assets, we cannot ascertain the true financial position of a company.

Instead of withdrawal of overstated profit, it is desirable to make provisions to buy new assets to replace old asset. The accumulated value of depreciation provides additional working capital.

Depreciation helps in ascertaining uniform profit in each accounting year.

Expenses

Some costs are actual, such as raw material cost, freight cost, labor cost, etc. Some expenses are attributable to cost. To earn revenue, some expenses are incurred like rent, salary, insurance, selling & distribution cost, etc. Some expenses are variable, some are semi-variable, and some of fixed nature.

Expenses are incurred to obtain something and losses are incurred without any compensation. They add to the cost of product or services without any value addition to it.

Cost Center

Cost center refers to a particular area of activity and there may be multiple cost centers in an organization. Every cost center adds some cost to the product and every cost center is responsible for all its activity and cost. A cost center may also be called a department or a sub-department. There are three types of cost centers:

Operation and Process Cost Centers – The same kind of activity is done in an operation department. In a process cost center, as the name suggests, different kinds of processes are involved.

Product and Service Cost Centers – A department where all activities refer to product is called a product department. When the centers render their services to a product department for its smooth functioning, they are called service cost centers.

Profit Center

Profit centers are inclusive of cost centers as well as revenue activities. Profit centers set targets for cost centers and delegates responsibilities to cost centers. Profit centers adopt policies to achieve such targets. Profit centers play a vital role in an organization.

Out of Stock Cost

Sometimes loss is incurred due to shortage of stock such as loss in sale, loss of goodwill of a business or idle machine. It is called out of stock cost.

Contribution margin is the difference between sale price and variable cost.

Expired Cost

When the cost is fully consumed and no future monetary value could be measured, it is called expired cost. Expired cost relates to current cost. Suppose the expenses incurred in an accounting period do not have any future value, then it is called an expired cost.

Pre-production Cost

The cost incurred before commencing formal production or at the time of formation of new establishment or project is called pre-production cost. Some of these costs are of capital nature and some of these are called deferred revenue expenditure.

Helpful to government

It helps the government in planning and policy making about import, export, industry and taxation. It is helpful in assessment of excise, service tax and income tax, etc. It provides readymade data to government in price fixing, price control, tariff protection, etc.

Classification and subdivision of cost

Cost accounting helps to classify the cost according to department, process, product, activity, and service against financial accounting which give just consolidate net profit or loss figure of any organization without any classification or sub-division of cost.

Proper investment in inventory

Shifting of dead stock items or slow moving items into fast moving items may help company to invest in more proper and profitable inventory. It also helps us to maintain inventory at the most optimum level in terms of investments as well as variety of the stock.

Correct valuation of inventory

Cost accounting is an accurate and adequate valuation technique that helps an organization in valuation of inventory in more reliable and exact way. On the other hand, valuation of inventory merely depends on physical stock taking and valuation thereof, which is not a proper and scientific method to follow.

Budgeting

In cost accounting, various budgets are prepared and these budgets are very important tools of costing. Budgets show the cost, revenue, profit, production capacity, and efficiency of plant and machinery, as well as the efficiency of workers. Since the budget is planned in scientific and systemic way, it helps to keep a positive check over misdirecting the activities of an organization.

Cost Accounting vs Financial Accounting

Both cost accounting and financial accounting help the management formulate and control organization policies. Financial management gives an overall picture of profit or loss and costing provides detailed product-wise analysis.

Recording

Estimation in recording of financial transactions is not used. It is based on actual transactions only.

In cost accounting, we book actual transactions and compare it with the estimation. Hence costing is based on the estimation of cost as well as on the recording of actual transactions.

Controlling

Correctness of transaction is important without taking care of cost control.

Cost accounting done with the purpose of control over cost with the help of costing tools like standard costing and budgetary control.

Period of reporting of financial accounting is at the end of financial year.

Reporting under cost accounting is done as per the requirement of management or as-and-when-required basis.

There are two categories under this classification

Time/Period base cost – Selling expenditure and Administrative expenditure, both are time or period based expenditures. For example, rent of a building, salaries to employees are related to period only. Profitability and costs are depends on both, product cost and time/period cost.

Direct or Indirect Materials

The materials directly contributed to a product and those easily identifiable in the finished product are called direct materials. For example, paper in books, wood in furniture, plastic in water tank, and leather in shoes are direct materials. They are also known as high-value items. Other lower cost items or supporting material used in the production of any finished product are called indirect material. For example, nails in shoes or furniture.

Requirements for Successful Cost Control

The following requirements are to be fulfilled to implement successful cost control:

A plan and a set of well-defined responsibilities to all executives are essential.

Clear definition of tasks for performance and cost to execute those tasks.

A fixed responsibility, in case of deviation between targeted and actual.

Prompt collection of performance data from each department of an organization as the delay in information equals to no information and the management is unable to take correct decision due to lack of complete information.

Highlights of good and bad, both performances to enable the management to take corrective steps.

Reward for good performances and Punishment for the poor ones.

Cost Reduction Program

Followings are the essentials of a cost reduction program:

Cost reduction program should be according to requirement of the company.

Cost reduction program is a continuous activity that cannot be treated as one time or short term activity. Success of any cost reduction program may lie in only continuous improvement of efforts.

Cost reduction program should be real and permanent.

Example setter of cost reduction program should be top management employee. Success of this program depends on co-operation of all employees and department of an organization.

Employees should be rewarded for their participation in cost reduction program and for giving innovative ideas related to this program.

Fields Covered under the Cost Reduction Program

A number of fields come under the scope of cost reduction. They are discussed below.

Manufacturing of any product starts with the design of product. At the time of improvement in design of old product as well as at the time of designing new product, some investment is recommended to find a useful design that may reduce the cost of the product in following terms:

Organization

Employees should be encouraged for cost reduction scheme. There should be no scope for doubts and frictions; there should be no communication gap between any department or any level of management; and there must be proper delegation of responsibilities with defined area of functions of an organization.

Material Control

Cost reduction program should be run by purchasing economical and more useful material. Economic Order Quantity (EOQ) technique should be used. Inventory should be kept low. Proper check on inward material, control over warehouse and proper issuance of material, and effective material yield should be done.

Using effective control over material, labor, and machine a better cost reduction program may be run.

Budgetary Control

Budgetary control is a tool for the management to allocate responsibility and authority in planning for future and to develop a basis of measurement to evaluate the efficiency of operations.

A budget is a plan of the policy to be pursued during a defined time period. All the actions are based on planning of budget because budget is prepared after studying all the related activities of the company. Budget gives a communication ground to the top management with the staff of the firm who are implementing the policies of the top management.

Budgetary control helps in coordinating the economic trends, financial position, policies, plans, and actions of an organization.

Budgetary control also helps the management to ensure and control the plan and activities of the organization. Budgetary control makes it possible by continuous comparison of actual performance with that of the budgets.

Budgets are the individual objectives of a department whereas budgeting may be said to be the act of building budgets. Budgetary Control embraces all this and in addition, includes the science of planning the budgets themselves and utilization of such budget to effect an overall management tool f or the business planning and control….Rowland and William

Easy to operate and simple to understand.

Marginal costing is useful in profit planning; it is helpful to determine profitability at different level of production and sale.

It is useful in decision making about fixation of selling price, export decision and make or buy decision.

Break even analysis and P/V ratio are useful techniques of marginal costing.

Evaluation of different departments is possible through marginal costing.

By avoiding arbitrary allocation of fixed cost, it provides control over variable cost.

No Fixed Norms

No doubt, tools of management accounting are same, but at the same time; uses of these tools depend upon need, size, and structure of any organization. Thus, no fix norms are used in application of management accounting. On the other hand, financial accounting totally depends on certain rules and principals. Therefore, presentation and analysis of accounting data may vary from one organization to another.

Increasing Efficiency

While evaluating the performance of each department of an organization, management accounting can spot the efficient and inefficient sections of an organization. With the help of that, corrective step can be taken to rectify the inefficient part for better performance. Hence, we can say that efficiency of a concern can increase using accounting information.

Controlling Performance

In order to assure effective control, various techniques are used by a management accountant such as budgetary control, standard costing, management audit, etc. Management accounting provides a proper managerial control system to the management. Reports are provided to the management regarding the effective and efficient use of resources.

Administrating Tax

Any organization must comply with the tax systems prevailing in the country they are operating from. It is a challenge due to the ever-increasing complexity of the tax structure. Organization need to file various kinds of returns with different tax authorities. They need to calculate the correct amount of tax and assure timely deposit of tax. Therefore, the management takes guidance from management accountants to comply with the law of the land.

Extraordinary Items

Inflow or outflow of cash is classified according to the nature of activities that may be operating, investing, or financing activities. Cash flow due to extraordinary items should be shown separately in the cash flow statement to enable users to understand its nature and effect on the cash flow statement.

Interest and Dividends

If cash flow arises due to interest paid or interest and dividend received, then that should be classified as operating activities in case of “financial enterprises”. In case of “other than financial organizations”, the interest paid should be classified as financing activity, and the interest and dividends received should be classified as investing activity.

Note: Dividend paid should be classified as financing activity in both the above cases.

Taxes on Income

Taxes on income should be separately disclosed and should be classified under operating activities in most of the cases except where we can easily identify the taxes according to nature of income but if total amount of tax is given, then it should be classified as operating activities.

Note: Dividend distribution tax will be classified as financing activities.

Cash flows from acquisition and disposal of subsidiaries and other business units:

Cash flow arises due to acquisition or disposal of subsidiary should be shown separately and classified as investing activities. This transaction should be easily identifiable in cash flow statement to enable users to understand the effect of it. The case flow of disposal is not deducted from cash flow of acquisition.

Foreign Currency

Items appearing in a cash flow statement should be shown in local currency value, applying actual foreign currency rate of the particular day on which cash flow statement is going to be prepared. Effect on value of cash and cash equivalents as reflected in the cash flow statement due to change in rate of foreign currency should be shown separately as a reconciliation of changes.

Due to change in foreign currency rate, unrealized gains and losses are not cash flows. However, effect on cash and cash equivalents held or due in foreign currency are reported in cash flow statement in order to reconcile the cash and cash equivalents at the beginning and at the end of the period.

Mixed or Composite Ratio

When the data from both balance sheet and revenue statements are used, it is called mixed or composite ratio. For example, working capital turnover ratio, inventory turnover ratio, accounts payable turnover ratio, fixed assets turnover ratio, return of net worth ratio, return on investment ratio.

Composite or Mixed Ratios

Forward

This free weekly budget template includes everything you need on a single worksheet. Make copies of the worksheet for each week. – Tap the link to shop on our official online store! You can also join our affiliate and/or rewards programs for FREE!

Troubleshooting Torch Failure

Generally, torch failure is caused by a short within the torch that causes it to arc internally rather than arcing through the electrode to the workpiece. Maintaining a consistent procedure is key to improving arc starting, minimizing torch failure, and, most important, minimizing downtime. You can optimize the performance of your plasma torch by incorporating the following steps into your setup and maintenance procedures.

When setting up your plasma torch, don’t modify any of the replacement parts, and be sure a qualified and trained individual services your torch. Torch parts are highly engineered components that should not be tinkered with. Incorrectly installing or cross-threading replacement parts can cause internal arcing.

Check for O-ring damage. This can be caused by assembling dry, unlubricated liners into the torch, or by failing to replace cracked or worn O-rings around the shield cup, torch body, or backcap. O-rings cost less than a dollar, making them easy, inexpensive protection against premature torch failure.

Use only original equipment manufacturer (OEM) or aftermarket replacement parts from a verified supplier. Variations in manufacturing processes from several manufacturers can cause tolerance stack-up problems that will lead to inconsistent welding performance.

While many end users worry that their equipment warranty will be void by using replacement torch parts from an aftermarket manufacturer, this is most likely not the case, though many OEMs may suggest otherwise. The use of high-quality parts in a high-quality system is the best way to avoid equipment problems.

Additionally, PAW is a global industry serving global markets. Your best option is to buy your welding products from a trusted, high-quality supplier who offers only carefully selected, quality products from known manufacturers.

Use precision-ground tungsten electrodes from a trusted preground tungsten electrode supplier. This will ensure that correct electrode tip geometry and ground finish are maintained. If you grind or regrind your tungsten in-house, use a dedicated tungsten grinder to avoid contaminating the electrode, and follow the equipment manufacturer’s grind specifications closely.

Follow the manufacturer’s settings guide for electrode setback and tip orifice size. Deep electrode setback can cause inconsistent arc starting and, ultimately, torch failure.

Confirm that you have selected the transfer-arc mode on the power supply and that the correct amperage is set for the torch you’re using. It’s important to avoid overpowering the torch, which causes excessive heat input.

Check the level of the water in the reservoir regularly, and change the cooling water at least once a year. Insufficient watercooling also can lead to excessive heat input.

Check the electrical integrity of the work lead cable, cable connection to the clamp, and workpiece. Improper cable insulation and poor connections can lead to internal arcing.

Maintain the proper tip-to-workpiece standoff. You can take the guesswork out of this process by using an arc voltage sensing control.

Practical Welding Today

The WELDER, formerly known as Practical Welding Today, is a showcase of the real people who make the products we use and work with every day. This magazine has served the welding community in North America well for more than 20 years, and we intend to continue providing hands-on information, real-world applications, and down-to-earth advice for welders.

Word of the Day

Machine to machine (M2M) is a broad label that can be used to describe any technology that enables networked devices to exchange information and perform actions without the manual assistance of humans. solution selling

Microsoft Windows Server OS (operating system) talent management software (TM software) press kit

Column-level encryption is a method of database encryption in which the information in every cell (or data field) in a particular column has the same password for access, reading, and writing purposes. 

Column-level encryption is not the only method for database encryption. Other methods include:

Advantages of column-level encryption, relative to other encryption methods, include widespread use (so most database administrators are familiar with it), and the ability to simultaneously protect columns in databases that exist in different platforms. Disadvantages include reduced or limited available query optimization functions, increased data file size, increased demands on system resources, and an increased number of potential security holes (because more frequent changes must be made on a continuing basis).

General material categories and deposition processes

In Table 1, the chemical categories of the materials that are used for optical coating are segregated by spectral region; overlap exists between all regions. Table lists the materials typically used in those spectral regions. These pure (unmixed) compounds represent selections distilled from dozens of potential materials according to required thin-film layer properties such as transparency, mechanical properties, environmental durability and ease of deposition.

UV to IR

With the exception of the fluoride compounds and lanthanum titanate, these materials are typically deposited by e-beam evaporation or by sputtering from targets. Fluoride compounds and many of the oxide compounds can, alternatively, be evaporated from resistance-heated sources. Because of chemical, stress and process incompatibilities, layers from the oxide and fluoride chemical classes are generally not combined in a coating. The exception is with UV coatings where layers are thin and the material selection of transparent materials is small. Multicomponent materials have been developed to achieve improvements in one or more thin-film layer properties over the single-element precursor. Examples are doped fluorides and oxides and mixtures of two or more similar materials. Mixed and doped starting materials can be obtained, or modifications can be accomplished during evaporation or sputtering from separate sources of materials. Layers of fluorides and sulfides (selenides) are combined in LWIR coatings.

Table also segregates materials according to their mean high-, intermediate- and low-refractive indices within the spectral ranges of greatest usefulness, as limited by absorption. Refractive index is a property of key importance in multilayer coating designs for AR, edge filters, dichroic reflectors, polarizers, laser reflectors and spectral filters.

GLOSSARY thin film

A thin layer of a substance deposited on an insulating base in a vacuum by a microelectronic process. Thin films are most commonly used for antireflection, achromatic beamsplitters, color filters, narrow passband filters, semitransparent mirrors, heat control filters, high reflectivity mirrors, polarizers and reflection filters.

 

 

 

 

How to save up to 86%? Here is little trick.

You must visit the page of sales. Here is the link. If you don’t care about which brand is better, then you can choose the Columnar Sheets by the price and buy from the one who will offer the greatest discount.

 

 

Final Word

First of all thanks for reading my article to the end! I hope you find my reviews listed here useful and that it allows you to make a proper comparison of what is best to fit your needs and budget. Don’t be afraid to try more than one product if your first pick doesn’t do the trick.

Most important, have fun and choose your Columnar Sheets wisely! Good luck!

So, TOP3 of Columnar Sheets

 

 

Questions? Leave a comment below!

Chatting about Columnar Sheets is my passion! Leave me a question in the comments, I answer each and every one and would love to get to know you better!



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