Financial Accounting Tutorial
Financial Accounting Tutorial
About the TutorialPython is a general-purpose interpreted, interactive, object-oriented, and high-levelprogramming language. It was created by Guido van Rossum during 1985- 1990.Like Perl, Python source code is also available under the GNU General Public License(GPL). This tutorial gives enough understanding on Python programming language.AudienceThis tutorial is designed for software programmers who need to learn Pythonprogramming language from scratch.PrerequisitesYou should have a basic understanding of Computer Programming terminologies. Abasic understanding of any of the programming languages is a plus.Disclaimer & Copyright Copyright 2014 by Tutorials Point (I) Pvt. Ltd.All the content and graphics published in this e-book are the property of TutorialsPoint (I) Pvt. Ltd. The user of this e-book is prohibited to reuse, retain, copy,distribute or republish any contents or a part of contents of this e-book in any mannerwithout written consent of the publisher.We strive to update the contents of our website and tutorials as timely and asprecisely as possible, however, the contents may contain inaccuracies or errors.Tutorials Point (I) Pvt. Ltd. provides no guarantee regarding the accuracy, timelinessor completeness of our website or its contents including this tutorial. If you discoverany errors on our website or in this tutorial, please notify us atcontact@tutorialspoint.com.i
PythonTable of ContentsAbout the Tutorial . iAudience . iPrerequisites . iDisclaimer & Copyright. iTable of Contents . ii1.OVERVIEW. 1History of Python . 1Python Features . 12.ENVIRONMENT. 3Local Environment Setup. 3Getting Python . 3Installing Python . 4Setting up PATH . 5Setting path at Unix/Linux . 5Setting path at Windows . 5Python Environment Variables . 6Running Python . 63.BASIC SYNTAX . 9First Python Program . 9Python Identifiers. 10Python Keywords . 11Lines and Indentation. 11Multi-Line Statements . 14Quotation in Python . 14ii
PythonComments in Python . 14Using Blank Lines . 15Waiting for the User . 15Multiple Statements on a Single Line . 16Multiple Statement Groups as Suites . 16Command Line Arguments . 16Accessing Command-Line Arguments . 17Parsing Command-Line Arguments . 18getopt.getopt method. 18Exception getopt.GetoptError: . 184.VARIABLE TYPES . 21Assigning Values to Variables . 21Multiple Assignment . 22Standard Data Types . 22Python Numbers . 22Python Strings . 24Python Lists . 25Python Tuples . 26Python Dictionary . 27Data Type Conversion . 285.BASIC OPERATORS . 30Types of Operators . 30Python Arithmetic Operators . 30Python Comparison Operators . 32Python Assignment Operators . 35Python Bitwise Operators . 38iii
PythonPython Logical Operators . 40Python Membership Operators . 41Python Identity Operators. 42Python Operators Precedence . 446.DECISION MAKING. 47If Statement . 48If else Statement . 49The elif Statement . 51Single Statement Suites . 537.LOOPS . 54While Loop . 55The Infinite Loop . 57Using else Statement with Loops . 58Single Statement Suites . 59For Loop . 59Iterating by Sequence Index . 61Using else Statement with Loops . 62Nested Loops . 63Loop Control Statements. 65Break Statement . 66Continue Statement . 68Pass Statement . 698.NUMBERS . 71Number Type Conversion . 72Random Number Functions . 74Trigonometric Functions . 74iv
PythonMathematical Constants . 759.STRINGS. 76Accessing Values in Strings . 76Updating Strings . 76Escape Characters . 77String Special Operators . 78String Formatting Operator . 79Triple Quotes . 81Unicode String . 82Built-in String Methods . 8310. LISTS . 124Python Lists . 124Accessing Values in Lists . 124Updating Lists . 125Deleting List Elements . 126Basic List Operations . 126Indexing, Slicing, and Matrixes . 127Built-in List Functions and Methods . 12711. TUPLES . 141Accessing Values in Tuples . 141Updating Tuples . 142Deleting Tuple Elements . 142Basic Tuples Operations . 143Indexing, Slicing, and Matrixes . 144No Enclosing Delimiters: . 144Built-in Tuple Functions. 145v
Python12. DICTIONARY . 151Accessing Values in Dictionary . 151Updating Dictionary . 152Delete Dictionary Elements . 153Properties of Dictionary Keys . 153Built-in Dictionary Functions and Methods . 15413. DATE AND TIME. 169What is Tick? . 169What is TimeTuple?. 169Getting Current Time. 171Getting Formatted Time . 171Getting Calendar for a Month . 172The time Module . 172The calendar Module . 189Other Modules and Functions . 19114. FUNCTIONS . 192Defining a Function . 192Calling a Function . 193Passing by Reference Versus Passing by Value . 194Function Arguments . 195Required Arguments . 195Keyword Arguments. 196Default Arguments . 198Variable Length Arguments . 198The Anonymous Functions . 200The return Statement . 201vi
PythonScope of Variables . 202Global vs. Local variables: . 20215. MODULES . 204The import Statement . 204The from.import Statement . 205The from.import * Statement: . 205Locating Modules: . 205The PYTHONPATH Variable . 206Namespaces and Scoping . 206The dir( ) Function . 207The globals() and locals() Functions . 208The reload() Function . 208Packages in Python . 20916. FILES I/O . 211Printing to the Screen. 211Reading Keyboard Input . 211The raw input Function . 211The input Function . 212Opening and Closing Files . 212The open Function . 212The file Object Attributes . 214The close() Method . 215Reading and Writing Files . 216The write() Method . 216The read() Method . 217File Positions . 218vii
PythonRenaming and Deleting Files . 219The rename() Method . 219The remove() Method . 219Directories in Python . 220The mkdir() Method . 220The chdir() Method . 221The getcwd() Method. 221The rmdir() Method. 222File and Directory Related Methods . 22217. EXCEPTIONS . 248What is Exception? . 251Handling an Exception . 251The except Clause with No Exceptions. 253The except Clause with Multiple Exceptions . 254The try-finally Clause . 255Argument of an Exception . 256Raising an Exception . 257User-Defined Exceptions . 25818. CLASSES AND OBJECTS . 260Overview of OOP Terminology . 260Creating Classes . 261Creating Instance Objects . 262Accessing Attributes . 262Built-In Class Attributes . 264Destroying Objects (Garbage Collection) . 266Class Inheritance . 268viii
PythonOverriding Methods . 270Base Overloading Methods . 271Overloading Operators . 271Data Hiding . 27219. REGULAR EXPRESSIONS . 274The match Function . 274The search Function . 275Matching Versus Searching .
Python is Interactive: You can actually sit at a Python prompt and interact with the interpreter directly to write your programs. Python is Object-Oriented: Python supports Object-Oriented style or technique of programming that encapsulates code within objects. Python is a Beginner's Language: Python is a great language for the
FINANCIAL ACCOUNTING : MEANING, NATURE AND ROLE OF ACCOUNTING STRUCTURE 1.0 Objective 1.1 Introduction 1.2 Origin and Growth of Accounting 1.3 Meaning of Accounting 1.4 Distinction between Book-Keeping and Accounting 1.5 Distinction between Accounting and Accountancy 1.6 Nature of Accounting 1.7 Objectives of Accounting 1.8 Users of Accounting Information 1.9 Branches of Accounting 1.10 Role .
Financial Accounting i About the Tutorial This tutorial will help you understand the basics of financial accounting and its associated terminologies. Audience This tutorial has been designed to help beginners pursuing education in financial accounting or business management. Any enthusiastic reader with basic
Accounting Principles Generally Accepted Accounting Principles (GAAP) are the standard framework of guidelines for financial accounting/preparation of financial statements which has strong tight with the common accounting practices along with the accounting standards. Accounting principles are same as accounting concepts which discussed earlier.
1. What does cost accounting involve? A. Drawing up balance sheet B. Writing off of costs C. Ascertainment of cost D. Preparation of statement of value added E. Annual audit of financial statement 2. Cost accounting is an integral part of A. Financial accounting B. Forensic accounting C. Treasury accounting D. Historical accounting
1. Financial accounting -Management accounting is mainly concerned with the rearrangement of the information provided by financial accounting. Thus for an effective and successful management accounting there should be a proper and well designed financial accounting system. 2. Cost accounting -Many of the techniques of cost control like standard
WSU Accounting Overview "Basis of Accounting" Wayne State University's financial statements are prepared in accordance with Governmental Accounting Standards Board (GASB) principles. The day -to day accounting is prepared using fund accounting. Fund accounting is an accounting and reporting system commonly used by public colleges and universities to keep track of resources whose use is
“Learning Free Online Accounting Concepts & Principles” Accounting Test Paper Questions with Answers On Accounting For Depreciation Of Fixed Assets _ (Page 1) [If you need more questions and answers E-books on subjects like bookkeeping, financial accounting, costing/managerial accounting and financial .
accountant, accounting associate, accounting assistant, accounting technician, financial analyst, budget officer, audit assistant, and tax preparer. Learning Outcomes . 2 . Application of contemporary accounting software is central in the management of modern organizations. Using accounting software, students apply accounting principles by .
