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The journal entry for recording depreciation and loss on sale involves debiting the accumulated depreciation account and crediting the asset's original cost and any loss on sale account.
Debit the accumulated depreciation account to reduce the carrying amount of the asset.
Credit the asset's original cost to reflect the reduction in value due to depreciation.
Credit any loss on sale account if the asset is sold for less t...
The journal entry for stock in transit at year-end involves recording the value of goods that are in transit between locations.
Debit the Inventory in Transit account for the value of the stock being transported
Credit the Inventory account for the same value
Example: Debit Inventory in Transit $10,000, Credit Inventory $10,000
Deferred revenue is revenue received in advance for goods or services that have not yet been provided.
Deferred revenue is a liability on the balance sheet until the goods or services are delivered.
The journal entry for deferred revenue involves crediting a liability account and debiting a revenue account.
Example: If a company receives $1,000 in advance for a service to be provided next month, the journal entry would be...
Prepaid expenses are assets paid for in advance but not yet incurred, requiring a journal entry to recognize the expense as it is incurred.
Debit the Prepaid Expense account to increase the asset on the balance sheet
Credit the Cash or Bank account to decrease the asset on the balance sheet
As the prepaid expense is incurred, debit the Expense account and credit the Prepaid Expense account
Example: Journal entry for $1,200...
I know multiple programming languages including Java, Python, and C++.
Proficient in Java with experience in developing web applications using Spring framework
Familiar with Python for data analysis and machine learning
Experience in C++ for developing high-performance applications
Also familiar with HTML, CSS, and JavaScript for front-end development
Class is a blueprint for creating objects, encapsulation is the process of hiding data and methods within a class.
Class is a template or blueprint that defines the properties and behaviors of an object.
Encapsulation is the process of bundling data and methods together within a class, hiding the internal details from the outside world.
Other features of OOP include inheritance, polymorphism, and abstraction.
Inheritance a...
Program to find the sum of squares of each term of Fibonacci series
Generate Fibonacci series using loop or recursion
Calculate square of each term
Add all squares to get the sum
I would like to join Cognizant because of its reputation as a leading global technology and consulting company.
Cognizant has a strong presence in the industry and is known for its innovative solutions.
I am impressed by Cognizant's commitment to digital transformation and its ability to deliver value to clients.
The company offers excellent career growth opportunities and a supportive work environment.
Cognizant's diverse...
A C code that prints out the elements of an array of strings.
Declare an array of strings
Use a loop to iterate through the array
Print out each element
The probability of rain in Chennai today depends on various factors such as season, weather conditions, and location.
The probability can be estimated by analyzing the current weather patterns and historical data.
Factors such as humidity, temperature, and wind speed can affect the probability of rain.
Local weather forecasts and satellite imagery can also provide insights into the likelihood of rain.
The probability of ra...
It is impossible to accurately predict the probability of India winning the next Cricket World Cup.
Sports events are unpredictable and depend on various factors such as team performance, weather conditions, injuries, etc.
Past performance of the team and individual players can be considered, but it does not guarantee future success.
Other teams participating in the tournament also play a significant role in determining t...
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60
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Specialist
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