Ten Creative Ways to Teach math

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Math is one such subject which depends on practice. There are many students who love math while many who do not have a fetish for this subject and finds it quite difficult to solve. This is one such subject where one needs to love it to proceed with the problem. If the candidate does not know the right approach for a specific problem, it becomes tough to execute. To develop a love for math there are many creative ways which the students can follow to learn math. In contrary, the different ways that can be adopted to teach math are:
  • Dice
    Image result for roll a dice
    One of the best possible way to teach math is by rolling a dice. Dice helps to create their mathematical problems. The fractional problems, multiplication problems or even word problems can be solved with the roll of a dice. This can also be given as home assignment where students can take the problems to solve at home by rolling a dice in the class.
  • Math bingo
    Image result for math bingo
    This can be a fun loving game to teach math as it is a favourite game for the students in class. Here students have to solve the math sums to know what number is to be eliminated from the sheet. Students will develop an interest through this game to learn math accurately.
  • Card game
    Image result for card game war
    Card game helps to teach multiplication, addition or even a fractional problem. The different cards make more challenging and exciting for the students to learn math. Even playing a card game helps the candidate to add a bonus in their time of solving a problem. This clearly helps in time management with accuracy which is most essential in acing this subject.
  • Sudoku and Kakuro puzzles
    Image result for sudoku and kakuro
    Sudoku and Kakuro puzzles are definitely an effective way to enhance their math skill. Kakuro and sudoku puzzles are similar in a way that they come in a grid but the rules are different. This kind of puzzles helps to sharpen the mathematical skill so that it becomes easy to solve whatever numerical problems are assigned to the student.
  • Mental math
    Image result for mental maths
    There should be classes arranged on mental math where maximum number of the students love to solve. This way is easier to solve and boosts up the confidence of the students to solve other problems. The mental math classes will be interesting for the students and will help the students to develop a fetish for this subject. Mental math also helps to retain the simple addition or multiplication problems in the mind of the students for a longer duration. It is basically the root of the mathematics.
  • Math scavenger hunt

    This worksheet is to be cut in different questions which help the students to solve in an interesting way. Often students get bored of solving mathematical problems so this scavenger hunt will help students to practice more and not be tired of solving. This can be an effective way to make students practice more and more.
  • Math Apps
    Image result for mathmateer
    Different math apps like matchmaker, Crazy time table and thinking blocks multiplication is best to solve sums even at leisure time. With smart learning classes use of tablets can help them in a better way by installing these math apps on the tablet.
  • Using Abacus
    Image result for abacus
    Abacus can help the candidates with the simple mathematical calculation by moving the beads. The mental calculation improves efficiently without even using the abacus by practicing more.
  • Math lab
    Image result for practical usage of math labs
    Every school should have math lab for the practical implementation of various geometrical shapes. It enhances the geometrical skills of the students for better understanding. The concepts which one visualizes help to retain for a longer duration of time so same is the case for math labs. The practical aspect encourages the student to practice more.
  • Math seminars
    Image result for maths seminars india
    Math seminars can be arranged to inspire the students as to how to increase their efficiency and grow more interest to deal with problems. This is one of the best ways to influence students by the speech of the prominent speakers.

The ten creative ways discussed above is interactive and engaging for the students so that math becomes a field of interest where students do not find it difficult to practice. Math is an important subject for board exams. The marks will be reflected in cbse results of the students. The competitive exams like JEE or other exams also need a strong mathematical skill. These ways will surely ensure a good preparation along with practice.

About the author:
With a degree in Engineering, Shreyaa Banerjee is a content writer by profession. She is a voracious reader apart from writing and blogging along with part-time teaching. She is presently exploring all about the digital education with Byju’s-the Learning App.
Email_id: shreyaa.banerjee@byjus.com


What is a Function in C++?

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Think of an ATM. You enter your pin code and the amount you want to withdraw. The output is the cash and the receipt. A lot of things happen inside the ATM as well, but we do not know about them.
Same is a Function in C++ or any other programming language. A Function takes (not always) some values as inputs, uses them for processing and then provides the result.
Connecting the analogies, the pin code and amount are the inputs. Bank deducts that amount from your bank account(processing) and then the output is the cash and receipt in your hand.
Similarly, we can say that facebook.com is also a function. You visit facebook.com, input your email id and password, some processing happens at the servers and the output you get is access to your own personal account.


Most Functions in C++ take inputs and provide outputs but that is not mandatory. A Function may or may not take inputs. Which means that there could be functions that only perform some task without taking inputs every time they are executed.
Take an example of a table lamp. It does not accept any input when you switch it on(a fan does take input in form of fan speed controlled by the regulator) but provides you with output in form of light with help of some of its internal processes.


What are different attributes of a Function in C++?

1. Function Return Type
It is the data type of the value that the function will return as a result of its execution. If you develop a function that adds two integer numbers and returns their sum, the return type for the function would be ‘int’.
In many cases, a function will not return any value. In such cases, the return type is ‘void’.
A return type of a function comes into play at the time of calling the function, where the result returned by the function is to be stored into a variable. The data types of the - (a) return type of the function and (b) the variable in which the returned value is to be stored - have to be the same.
Example:
int AddTwoNumbers(int a, int b) // Function declaration & definition
{
int c; // Processing, step 1
c=a+b; // Processing, step 2
return c; // Returning the result
}

2. Function Name
It is the name given to a particular function. Names of two or more functions can be same in a program (Function Overloading and Function Overriding), but we suggest you, as a
beginner, to stick with unique function names before you get a good grip over the use of Function Overloading and Function Overriding.

3. Function Arguments/Parameters
These are the values that are passed into the function when it is used. These values are the inputs to the processing that takes place when the function is called.
If you develop a function to add two numbers then the two numbers will have (not mandatory, alternatives exist) to be provided to the function in form of arguments.
Example:
int AddTwoNumbers(int a, int b) // Function declaration & definition
{
int c; // Processing, step 1
c=a+b; // Processing, step 2
return c; // Returning the result
}

4. Function Body
This part is the definition of the function and includes all the processing that is to be done by the function and the return (if any) of the result.
Example:
int AddTwoNumbers(int a, int b) // Function declaration & definition
{
int c; // Processing, step 1
c=a+b; // Processing, step 2
return c; // Returning the result
}


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Explain the qualitative characteristics of accounting information.

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The qualitative characteristics of accounting information are:


 qualitative characteristics of accounting information. qualitative characteristics of accounting information. qualitative characteristics of accounting information. qualitative characteristics of accounting information. qualitative characteristics of accounting information. qualitative characteristics of accounting information.

  1. Reliability: Accounting information must be reliable so that business owners can be reasonably assured that accounting information presents an accurate picture of the company. All accounting information is verifiable and can be verified from the source document (voucher), via cash memos, bills, etc. Hence, the available information should be free from any errors and unbiased.
  2. Relevance: It means that essential and appropriate information should be easily and timely available and any irrelevant information should be avoided. The users of accounting information need relevant information for decision making, planning and predicting the future conditions.
  3. Understandability: Accounting information should be presented in such a way that every user is able to interpret the information without any difficulty in a meaningful and appropriate manner.
  4. Comparability: It allows business owners to compare accounting information of a current year with that of the previous years. Comparability enables intra-firm and inter-firm comparison. This assists in assessing the outcomes of various policies and programs adopted in different time horizons by the same or different businesses. Further, it helps to ascertain the growth and progress of the business over time and in comparison to other businesses.

Describe the role of accounting in the modern world.

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The role of accounting has been changing over the period of time. In the modern world, the role of accounting is not only limited to record financial transactions but also to provide a basic framework for various decision making, providing relevant information to various users and assists in both short run and long run planning. The role of accounting in the modern world are given below.

→ Assisting management- Management uses accounting information for short term and long term planning of business activities, to predict the future conditions, prepare budgets and various control measures.

→ Comparative study- In the modern world, accounting information helps us to know the performance of the business by comparing current year's profit with that of the previous years and also with other firms in the same industry.

→ Substitute of memory- In the modern world, every business incurs a large number of transactions and it is beyond human capability to memorize each and every transaction. Hence, it is very necessary to record transactions in the books of accounts.

→ Information to end user- Accounting plays an important role in recording, summarizing and providing relevant and reliable information to its users, in form of financial data that helps in decision making.

Accountancy : Ch 2 Theory Base of Accounting Accountancy

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NCERT Solutions for Class 11th: Ch 2 Theory Base of Accounting Accountancy

Page No: 38

Questions for Practice

Short Questions

1. Why is it necessary for accountants to assume that business entity will remain a going concern?

Answer

It is necessary for accountants to assume that business entity will remain a going concern because

→ It helps in recording fixed assets at their original cost and depreciation is charged on these assets without reference to their market value. For example: if a machinery is purchased which would last for next 5 years, the cost of this machinery will be spread over the next 5 years for calculating the net profit or loss of each year. The full cost machinery would not be treated as an expense in the year of its purchase itself.

→ It is also because of this concept that outside parties enter into long-term contracts with the enterprise, give loans and purchase the debentures and shares of the enterprise.

2. When should revenue be recognized? Are there exceptions to the general rule?

Answer

Revenue is recognized only when it is realised i.e., when a legal right to receive it arises. Thus credit sales are treated as revenue on the day sales are made and not when cash is received from the buyers. Similarly, rent for the month of March even if received in April month will be treated as revenue of the financial year ending 31st March.
There are two exceptions to this rule:
→ In case of sales on an installment basis, only the amount collected in installments is treated as revenue.
→ In case of long-term construction contracts, proportionate amount of revenue, based on part of the contracted completed by the end of the financial year is treated as realised.

3. What is the basic accounting equation?

Answer

Assets = Liabilities + Capital

4. The realisation concept determines when goods sent on credit to customers are to be included in the sales figure for the purpose of computing the profit or loss for the accounting period. Which of the following tends to be used in practice to determine when to include a transaction in the sales figure for the period. When the goods have been:
(a) dispatched
(b) invoiced
(c) delivered
(d) paid for

Answer

According to the realisation concept, revenue is recognised when a legal right to receive it arises. Therefore, when the goods are invoiced, it is treated as the transfer of ownership of goods from the seller to the buyer and hence the revenue is recognised.

5. Complete the following work sheet:

(i) If a firm believes that some of its debtors may ‘default’, it should act on this by making sure that all possible losses are recorded in the books. This is an example of the ___________ concept.
► conservatism

(ii) The fact that a business is separate and distinguishable from its owner is best exemplified by the ___________ concept.
► business entity concept

(iii) Everything a firm owns, it also owns out to somebody. This coincidence is explained by the ___________ concept.
► dual aspect

(iv) The ___________ concept states that if straight line method of depreciation is used in one year, then it should also be used in the next year.
► consistency

(v) A firm may hold stock which is heavily in demand. Consequently, the market value of this stock may be increased. Normal accounting procedure is to ignore this because of the ___________.
► conservatism

(vi) If a firm receives an order for goods, it would not be included in the sales figure owing to the ___________.
► revenue recognition

(vii) The management of a firm is remarkably incompetent, but the firm's accountants can not take this into account while preparing the book of accounts because of ___________ concept.
► money measurement

Long Answers

1. ‘The accounting concepts and accounting standards are generally referred to as the essence of financial accounting’. Comment.

Answer

Financial accounting is concerned with the preparation of the financial statements and provides financial information to various accounting users. It is performed according to the basic accounting concepts like Business Entity, Money Measurement, Consistency, Conservatism, etc. These concepts allow various alternatives to treat the same transaction. For example, there are a number of methods available for calculating stock and depreciation, which can be followed by various firms. This leads to a wrong interpretation of financial results by external users due to the problem of inconsistency and incomparability of financial results among different business entities. In order to mitigate inconsistency and incomparability and to bring uniformity in the preparation of the financial statements, accounting standards are being issued in India by the Institute of Chartered Accountant of India. Accounting standards help in removing ambiguities and inconsistencies. Hence, accounting standards and accounting concepts are referred as the essence of financial accounting.

2. Why is it important to adopt a consistent basis for the preparation of financial statements? Explain.

Answer

It is important to adopt a consistent basis for the preparation of financial statements because it helps in comparability of financial statements. For Example: if a firm choose straight line method for showing depreciation but in the next accounting period switched over to written down method then the results of this year cannot be compared to that of the previous years. However, it does not mean that firm cannot change its accounting policies. A better method, if available which will lead to the better presentation and a better understanding of the financial results, the firm may adopt but it must be stated clearly by way of footnotes to enable the users of the financial statements to be aware of the changes.

3. Discuss the concept based on the premise 'do not anticipate profits but provide for all losses'.

Answer

According to the Conservatism Principle, all anticipated loss should be recorded in books of accounts, but all anticipated gains should be ignored until they are recognized. For example, stock is valued at cost or market price, whichever is lower. If the market price is lower than the cost price, loss should be accounted; whereas, if the former is more than the latter, then this profit should not be recorded until unless the stock is sold. There are numerous provisions that are maintained based on the conservatism principle like, provision for discount to debtors, provision for doubtful bad debts, etc. This principle is based on common sense and depicts pessimism. This also helps the business to deal uncertainty and unforeseen conditions.

4. What is matching concept? Why should a business concern follow this concept? Discuss?

Answer

Matching Concept states that all expenses incurred during the year, whether paid or not and all revenues earned during the year, whether received or not, should be taken into account while determining the profit of that year. For Example: When some expense such as insurance premium is paid partly for the next year also, the part relating to next year will be shown as the expense only next year, not this year.
This concept is very important for the correct determination of net profit. It is possible that in the same accounting period, the business may either pay or receive payments that may or may not belong to the same accounting period. This leads to either overcasting or under-casting of the profit or loss, which may not reveal the true efficiency of the business and its activities in the concerned accounting period. Similarly, there may be various expenditures like, purchase of machinery, buildings, etc. These expenditures are capital in nature and their benefits can be availed over a period of time. In such cases, only the depreciation of such assets is treated as an expense and should be taken into account for calculating profit or loss of the concerned year. Thus, it is very necessary for any business entity to follow the matching concept.

5. What is the money measurement concept? Which one factor can make it difficult to compare the monetary values of one year with the monetary values of another year?

Answer

Money Measurement Concept states that only those transactions and events are recorded in accounting which are capable of being expressed in terms of money. An event even though may very important for business, will not be recorded in the books of accounts unless its effect can be measured in terms of money. For Example:  a business have 5 machines then this thing cannot be added up unless expressed in terms of money. In order to record this item, we must have to expressed it in monetary terms say Rs. 1,00,000. Thus, money measurement concept enables consistency in maintaining accounting records.
But on the other hand, the adherence to the money measurement concept makes it difficult to compare the monetary values of one period with that of another. It is because of the fact that the money measurement concept ignores the changes in the purchasing power of the money, i.e. only the nominal value of money is concerned with and not the real value. What Rs 1 could buy 10 years back cannot buy today; hence, the nominal value of money makes comparison difficult. In fact, the real value of money would be a more appropriate measure as it considers the price level (inflation), which depicts the changes in profits, expenses, incomes, assets and liabilities of the business.