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BASIC CONCEPT OF ACCOUNTING

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BASIC CONCEPT OF ACCOUNTING 🔹 1. Accounting Meaning: Accounting is the process of recording, classifying, summarizing, and interpreting financial transactions . Example: If a shopkeeper buys goods, sells them, pays rent, and earns profit—he records all these activities in accounting. 🔹 2. Business Transaction Meaning: Any exchange of money or value between two parties. Example: You buy a laptop for ₹30,000 → This is a business transaction. 🔹 3. Purchase Meaning: Buying goods for business. Example: A shop buys 50 shirts from a supplier → This is a purchase. 🔹 4. Sales Meaning: Selling goods to customers. Example: The shop sells 10 shirts to customers → This is sales. 🔹 5. Purchase Return Meaning: Returning goods to the supplier. Example: Out of 50 shirts, 5 are defective → Returned to supplier. 🔹 6. Sales Return Meaning: Customer returns goods to the business. Example: Customer returns 1 shirt due to size issue. 🔹 7. Assets Meaning: Things ow...
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BIOS – Introduction

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  🧠 BIOS – Introduction (Short Notes) 💻 📘 What is BIOS BIOS (Basic Input Output System) is a firmware stored on the motherboard that starts working when the computer is powered ON. 👉 It acts as a bridge between hardware and operating system . 📌 Simple Definition: BIOS = Program that starts computer and loads OS ⚙️ Main Functions of BIOS ✔ 🔌 Booting the System Starts the booting process ✔ 🔍 POST (Power-On Self Test) Checks hardware like RAM, keyboard, HDD ✔ 💾 Load Operating System Loads OS from storage to RAM ✔ ⚙️ Hardware Initialization Prepares devices to work properly 🔄 Working of BIOS (Steps) Power ON computer BIOS starts Performs POST Finds boot device Loads Operating System 🧩 Features of BIOS ✔ Stored in ROM/Flash memory ✔ Works before OS loads ✔ Low-level software ✔ Can be configured (BIOS settings) 🔧 BIOS Settings Include Boot order (HDD, USB, CD/DVD) Date & Time Hardware configuration Security passwo...
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Booting Process

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🔄 Booting Process – Short & Clear Notes 💻 📘 What is Booting? Booting is the process of starting a computer and loading the Operating System (OS) into memory. 📌 Simple Definition: Booting = Turning ON computer → OS loads → System ready ⚙️ Types of Booting 🔹 1. Cold Boot (Hard Boot) Starting computer from OFF state Example: Pressing power button 🔹 2. Warm Boot (Soft Boot) Restarting computer without turning OFF Example: Restart option 🔄 Steps in Booting Process 1. 🔌 Power ON User presses power button SMPS supplies power 2. 🧠 BIOS/UEFI Activation Firmware like BIOS or UEFI starts working 3. 🔍 POST (Power-On Self Test) Checks hardware: RAM Keyboard Hard disk 👉 If error → beep sound / error message 4. 💾 Boot Device Selection System checks boot order Finds OS from HDD/SSD 5. 📂 Loading Boot Loader Boot loader loads OS into RAM 6. 🖥️ Operating System Starts OS (like Microsoft Windows ) loads Login s...
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Computer Assembling Basics

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  🛠️ Computer Assembling Basics – Full Guide 💻 📘 What is Computer Assembling? Computer Assembling means putting together all hardware components to build a working computer system. 👉 It includes installing: CPU RAM Motherboard Storage devices Power supply 📌 Simple Definition: Computer assembling = building a computer from parts . 🔩 Basic Components Required 🧠 1. Processor (CPU) Brain of computer 👉 Example: Intel Core i5 🧩 2. Motherboard Main board connecting all parts 💾 3. RAM Temporary memory 💽 4. Storage Device HDD / SSD for storing data ⚡ 5. SMPS (Power Supply) Supplies power to system 🖥️ 6. Cabinet (Case) Holds all components 🎮 7. Additional Components (Optional) Graphics Card Cooling Fan ⚙️ Steps of Computer Assembling 🔹 Step 1: Install CPU Place CPU carefully in socket Lock it properly 🔹 Step 2: Apply Thermal Paste & Install Cooler Helps in cooling processor 🔹 Step 3: Install...
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Hardware Identification

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  🖥️ Hardware Identification – Full Explanation 🔍💻 📘 What is Hardware Identification? Hardware Identification is the process of recognizing and identifying different physical components of a computer system. 👉 It helps to: Know the parts of a computer Troubleshoot problems Upgrade hardware 📌 Simple Definition: Hardware identification means knowing and identifying computer parts . 🔩 Types of Computer Hardware 1. 🧠 Input Devices Devices used to give input to the computer. Keyboard ⌨️ Mouse 🖱️ Scanner 📄 Microphone 🎤 2. 🖥️ Output Devices Devices that show results. Monitor Printer 🖨️ Speakers 🔊 3. ⚙️ Processing Devices Main component that processes data. CPU (Central Processing Unit) 👉 Example: Intel Core i7 4. 💾 Storage Devices Devices used to store data. Hard Disk SSD Pen Drive 🔍 Internal Hardware Identification 🔹 Motherboard Main circuit board connecting all components 🔹 RAM (Memory) Temporary me...
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Open Source vs Proprietary Software

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  🔓 Open Source vs Proprietary Software 💻 📘 What is Open Source Software? Open Source Software (OSS) is software whose source code is freely available to everyone. 👉 Anyone can: View 👀 Modify ✏️ Distribute 🔄 🔹 Examples: Linux Mozilla Firefox LibreOffice 🔐 What is Proprietary Software? Proprietary Software is software whose source code is not available to the public. 👉 It is: Owned by a company 🏢 Requires license or payment 💰 Cannot be modified ❌ 🔹 Examples: Microsoft Windows Microsoft Office Adobe Photoshop ⚖️ Difference Between Open Source & Proprietary Feature Open Source 🔓 Proprietary 🔐 Source Code Available Not available Cost Free (mostly) Paid Modification Allowed Not allowed Ownership Community Company Security Transparent Controlled Support Community-based Official support 🌟 Advantages ✅ Open Source Free to use Customizable Community support ✅ Proprietary Professional support User-friend...
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Firmware

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  🔧 Firmware – Full Explanation 💻 📘 What is Firmware? Firmware is a special type of software that is permanently stored in hardware devices and controls how that hardware works. 👉 It acts as a bridge between hardware and software . 📌 Simple Definition: Firmware = Software inside hardware that helps it function properly. ⚙️ Key Features of Firmware ✔ Stored in ROM / Flash memory ✔ Works directly with hardware ✔ Starts working as soon as device is powered ON ✔ Not easily changed (but can be updated) 🔄 Examples of Firmware BIOS / UEFI in computer Firmware in routers Firmware in printers Firmware in smartphones 👉 Example: BIOS UEFI 🔍 Functions of Firmware ✔ Controls hardware operations ✔ Helps in booting process ✔ Manages communication between hardware and OS ✔ Provides basic instructions to devices 🧠 Types of Firmware 1. 🔒 Low-Level Firmware Stored in ROM Cannot be changed easily 2. 🔄 High-Level Firmware Stored in Flash ...
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