Master Nonny Accounting Class
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Dimension: 10.8mm Slim Body
*Package Content*:
Wireless Keyboard
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OTG
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screen Guard
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Item: 10" Smart Tablet PC*
●Brand: C idea
●Model: 8800 Plus
Specification:
Network: 5G/Wifi
Display: 10." WVGA IPS Touch Screen LCD(HD 1280*1920) in-cell Display
Operating System: Android 16.0
CPU: MTK6735
Chipset: Octa-Core
Flash+Ram : 1TB+8GB
Support Zoom: Yes
Battery capacity: 10,000mAh
Camera: Front - 13M/Back - 16M
Flash Light: Yes
Sim Type: 5G LTE Dual-Sim
Wi-Fi Support: Yes
Bluetooth Connect: Yes
Face Unlock: Yes
Charging Type: Type-C
Power Input: 5V/2A
Dimension: 10.8mm Slim Body
*Package Content*:
Wireless Keyboard
Wireless Mouse
Charger
OTG
Pouch
screen Guard
Bluetooth Speaker
Touch-Pen
Keyholder
Chain wrist-watch
Power Bank
Torch light
Other Unique features include:
*Access to Facebook
*Access to WhatsApp
* Access to Instagram, Twitter
* Access to Netflix
* Face unlock
* Access to zoom and Google meets for your online meetings and lot more.
* Microsoft Office
10/08/2025
THE THREE ELEMENTS OF A BALANCE SHEET
Before I discuss the three elements of a Balance sheet, I would like to throw a light on the meaning of balance sheet.
Balance Sheet depicts the company's assets, liabilities and equity in a financial year.
It shows the total amount of capital contributed by the shareholders of the company. It also discloses the total amount debts which the company is yet to offset within a specified period.
ELEMENTS OF A BALANCE SHEET
1... Assets : This refers to as the properties owned by an enterprise. It can be discussed as resources used by a business to generate revenue.
Assets can be Current or Non- Current.
Current assets refer to as those assets which their economic values are fully derived within a financial year. Eg Inventory, Cash, Account receivable, etc.
No -current assets refer to as those assets which their economic values are not fully derived within a financial year. These assets basically in the form of Properties acquired by a business enterprise. Eg Land and building, Machinery, Equipment, Motor van, Furniture, Fixtures and Fittings etc.
No -current assets mostly Fixed in nature. They are capital in nature. The amount spent in acquisition of a fixed assets are recorded as part of capital expenditure.
Fixed assets refer to the properties acquired/owned by a business enterprise.
Statement of financial position represents the company's net assets in a Financial year
Provision for doubtful debt is subtracted from the Account receivable in the company's statement of financial position
Bad debt is treated as an expense or loss in the income statement
Bad debt affects company's profit negatively
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