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 Sun Orthopedic Clinic, Inc. — General Journal Date Account Titles and Explanation Debit ($) Credit ($) Oct. 1 Cash 200,000   Capital Stock 200,000  Issued 4,000 shares of capital stock to Dr. Soges at $50 per share.   Oct. 4 Diagnostic Equipment 75,000   Cash 25,000  Notes Payable 50,000  Purchased diagnostic equipment; paid $25,000 cash and signed a note payable for $50,000.   Oct. 12 Accounts Payable — Zeller Laboratories 9,000   Cash 9,000  Issued check in full payment of amount owed to Zeller Laboratories.   Oct. 19 Surgical Supplies 2,600   Accounts Payable 2,600  Purchased surgical supplies on account; payment due November 28.   Oct. 25 Cash 24,000   Accounts Receivable — Health One Insurance 24,000  Collected $24,000 from Health One Insurance on outstanding receivable.   Oct. 30 Dividends (or Retained Earnings) 300,000   Cash 300...

 🌟 BBA Functional English – OHT 1 Preparation Topics: Articles, Nouns, and Pronouns --- 🧩 1. ARTICLES Articles are words used before nouns to define whether something is specific or general. Types of Articles: 1. Definite Article: "The" – refers to something specific or known. 👉 Example: The car is parked outside. (We know which car we are talking about.) 2. Indefinite Articles: "A" and "An" – refer to something non-specific. 👉 Example: A boy is playing. (Any boy, not a particular one.) 👉 Example: An apple a day keeps the doctor away. Rules: Use "a" before consonant sounds: a dog, a book, a car. Use "an" before vowel sounds: an umbrella, an hour (silent h), an honest man. Use "the" before: Unique things (the sun, the moon). Superlatives (the best, the tallest). Things already mentioned or known. 🧠 2. NOUNS A noun is a word that names a person, place, thing, or idea. Types of Nouns: 1. Proper Noun: Names a specific person...

 Lecture #3 – Subject–Verb Agreement Definition: Subject–Verb Agreement is a grammatical rule stating that the verb must agree with its subject in number (singular or plural) and person. --- Rule #1: Singular and Plural Subjects If the subject is singular, the verb must be singular. If the subject is plural, the verb must be plural. Examples: The boy is playing. The boys are playing. She plays the piano. He works very hard. My friends like movies. The class studies together. We work in the same office. --- Rule #2: Two Singular Subjects Joined by "and" When two singular subjects are connected by and, the verb becomes plural. Examples: Ali and Ahmed are playing. The teacher and supervisor are attending the class. The dog and the cat are having lunch. My brother and I live in Karachi. Honesty and kindness make a person great. Exceptions: If two nouns refer to the same person or idea, the verb remains singular. Bread and butter is my favourite breakfast. My friend and guide is h...

 (1) Linear Equations  A linear equation is an equation of the form                                ax + b = 0 --- Solving Linear Equations Example 1: 3x + 4 = 0  3x = - 4 x = - 4/3 --- Example 2: 4x + 5 = 6(x + 1) + 7 4x + 5 = 6x + 6 + 7 4x + 5 = 6x + 13 4x - 6x = - 5 + 13 - 2x = 8 x = - 4 --- Example 3 : 2x + 6 = 3(x - 2) + x 2x + 6 = 3x - 6 + x 2x + 6 = 4x - 6 2x - 4x = - 6 - 6 - 2x = - 12 x = 6 --- Example 4: (x-2)/5 - (x-4)/2 = 2 2(x-2) -5(x-4) = 20  2x - 4 - 5x + 20 = 20  -3x + 16 = 20 -3x = 20-16 x = -4/3  --- (2) Quadratic Equations :- A quadratic equation is an equation of degree two, written as:                       ax^2 + bx + c = 0 There are three methods to solve quadratic equations: 1. Factorization Method 2. Completing the Square 3. Quadratic Formula --- Factorization Method --- Example 1: x² - x - 6 = 0 x² - ...

 Click it 👉  https://youtu.be/uDkjx474KoM?si=yjSFfHDZvpnJwks3 Few names in history shine as brightly as Alexander the Great — the young Macedonian king who changed the course of history before turning 33. His story is not just about battles and empires; it’s about vision, courage, and destiny. The Rise of a Young King Born in 356 BCE in Pella, Macedonia, Alexander was the son of King Philip II and Queen Olympias. From a young age, he was trained to be a leader. His teacher was none other than Aristotle, one of the greatest philosophers in history. Under his guidance, Alexander developed a love for learning, strategy, and the idea that the world could be united under one rule. The Dream of Conquest When his father was assassinated, Alexander ascended to the throne at just 20 years old. Within a few years, he launched an ambitious campaign to conquer the Persian Empire, which was the most powerful empire in the world at that time. From the Battle of Granicus to the Battle of Ga...

  https://youtu.be/uDkjx474KoM?si=yjSFfHDZvpnJwks3 Few names in history shine as brightly as Alexander the Great — the young Macedonian king who changed the course of history before turning 33. His story is not just about battles and empires; it’s about vision, courage, and destiny. The Rise of a Young King Born in 356 BCE in Pella, Macedonia, Alexander was the son of King Philip II and Queen Olympias. From a young age, he was trained to be a leader. His teacher was none other than Aristotle, one of the greatest philosophers in history. Under his guidance, Alexander developed a love for learning, strategy, and the idea that the world could be united under one rule. The Dream of Conquest When his father was assassinated, Alexander ascended to the throne at just 20 years old. Within a few years, he launched an ambitious campaign to conquer the Persian Empire, which was the most powerful empire in the world at that time. From the Battle of Granicus to the Battle of Gaugamela, Alexande...

  1. GAAP — Generally Accepted Accounting Principles (NOTE: You can make tables for the given examples of this Lecture!...) These are the basic rules and guidelines that accountants follow while preparing financial statements. They ensure consistency, reliability, and comparability of financial data. --- 2. Business Entity Principle According to this principle, the business and the owner are treated as separate entities. When the owner invests cash or other assets into the business, it becomes the property of the business, not the owner personally. The owner’s claim on the business assets is called Capital or Owner’s Equity. > Example: Owner invests $10,000 cash into the business. Journal Entry: Date Account Title & Explanation Debit ($) Credit ($) Oct 10 Cash 10,000   Capital 10,000  Owner invested cash in the business.   Accounts Involved: Assets (Cash) → Increase → Debit Capital (Owner’s Equity) → Increase → Credit --- 3. Rules of Debit and Credi...

 Topic: Importance of Business in the Present World (21st Century) --- Introduction In the 21st century, business has become the backbone of the world’s economy. It plays a vital role in improving our living standards, providing jobs, and helping countries grow. Business today is not limited to one area—it connects people, goods, and services from Gilgit-Baltistan to the entire world through modern technology, transport, and communication. --- Importance of Business in the 21st Century 1. Mass Production Businesses today produce goods on a large scale using modern machines and technology. Example: Factories producing bottled water or packaged dry fruits in Gilgit and sending them across Pakistan. --- 2. Expansion of Market With e-commerce and online business, markets have expanded globally. Example: People from Hunza or Skardu can now sell handicrafts or dry fruits online to customers in Karachi or even abroad. --- 3. Innovation Innovation means creating new products, services, or ...

 Topic: Introduction to Business --- What is Business? Business is an activity that involves producing, buying, or selling goods and services to earn a profit. In simple words, business means providing products or services that people need or want, in exchange for money. For example, in Gilgit-Baltistan, shopkeepers in the GB State Market buy fruits and dry fruits from local farmers and sell them to customers for profit. This process is called business activity. --- Characteristics of Business 1. Entrepreneurship: A business starts with an idea and an entrepreneur. For example, a young person in Gilgit starting a small café or online handicraft shop shows entrepreneurship. 2. Innovation: Business involves new ideas or methods. For instance, a local person introducing online delivery of GB dry fruits to other cities of Pakistan is an innovation. 3. Dealing in Goods & Services: Business deals with tangible goods (like apples, honey, or clothes) and intangible services (like trans...

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  Introduction to Accounting and Finance Accounting is the process through which we measure, record, and communicate the results of economic activities. It plays a vital role in collecting, summarizing, and reporting financial information to assist in decision-making. Accounting provides a clear picture of a business’s financial performance and position, which is essential for planning and growth. --- Branches of Accounting 1. Financial Accounting This branch focuses on preparing financial statements for external users such as investors, creditors, and regulatory authorities. It presents a company’s financial performance and position over a specific period. 2. Management Accounting Management accounting provides internal information to managers to help in planning, controlling, and decision-making. It focuses on improving efficiency and achieving organizational goals. 3. Tax Accounting Tax accounting deals with taxation matters and ensures compliance with tax laws and regulations. ...

 🌙 Introduction اسلام ایک ایسا مکمل ضابطۂ حیات ہے جو انسان کو زندگی کے ہر پہلو میں رہنمائی فراہم کرتا ہے۔ یہ صرف عبادت کا نظام نہیں بلکہ ایک ایسا complete lifestyle ہے جو اخلاق، معیشت، معاشرت، اور روحانیت — ہر میدان میں توازن پیدا کرتا ہے۔ اسلام انسان کو امن، محبت، انصاف، اور خدمتِ خلق کے اصولوں پر چلنے کی تعلیم دیتا ہے۔ --- 🕋 What is Islam? اسلام کا مطلب ہے "اطاعت" اور "امن" — یعنی اللہ تعالیٰ کے حکم کے آگے جھک جانا۔ یہ دین صرف چند رسومات پر مشتمل نہیں بلکہ ایک ایسا نظام ہے جو دنیاوی اور روحانی زندگی دونوں کے لیے راہنمائی دیتا ہے۔ > “بے شک دین اللہ کے نزدیک اسلام ہی ہے۔” (آل عمران: 19) اسلام ہمیں یہ سکھاتا ہے کہ زندگی میں کامیابی صرف دنیاوی چیزوں سے نہیں بلکہ ایمان اور کردار کی مضبوطی سے حاصل ہوتی ہے۔ --- 👤 Man and Islam انسان کی تخلیق کا مقصد صرف دنیاوی زندگی گزارنا نہیں بلکہ اپنے خالق کی بندگی اور زمین پر عدل قائم کرنا ہے۔ اسلام انسان کو ایک متوازن شخصیت بناتا ہے — ایسا شخص جو اپنے رب، خود اپنی ذات، اور دوسروں کے ساتھ انصاف کرے۔ اسلام ہمیں دیانت، صبر، محبت...

 🏺 اہرامِ مصر – وقت کے سفر کا آغاز | Mr Leader Tv Vlog Link of channel:-   https://www.youtube.com/@MLTv947 کیا آپ نے کبھی سوچا ہے کہ اہرامِ مصر (Pyramids of Egypt) آخر کیسے بنائے گئے؟ ہزاروں سال پہلے جب نہ کوئی مشین تھی، نہ کرین، اور نہ ہی جدید ٹیکنالوجی — تب بھی انسان نے ایسے حیران کن اہرام تعمیر کیے جو آج بھی دنیا کے سب سے بڑے عجائبات (Wonders of the World) میں شمار ہوتے ہیں۔ 🎥 اس ویڈیو میں ہم آپ کو time travel پر لے جائیں گے، جہاں قدیم انسان اپنی عقل، محنت، اور نظم و ضبط سے وہ عمارتیں کھڑی کر رہے ہیں جو آج بھی انسانیت کی قابلیت کا ثبوت ہیں۔ --- 🌍 وقت کا سفر – Journey to Ancient Egypt سوچیں، تین ہزار سال قبل کے وہ مناظر — جہاں سورج کی تپتی ریت پر ہزاروں مزدور، کاریگر، اور معمار ایک ہی مقصد کے لیے کام کر رہے تھے: اپنے بادشاہ (Pharaoh) کے لیے ازل کی یادگار بنانا۔ یہ ویڈیو آپ کو لے جائے گی انہی لمحوں میں، جہاں پتھروں کے پہاڑ تراشے جا رہے ہیں، ریتیلے میدانوں میں راستے بنائے جا رہے ہیں، اور انسان اپنے خوابوں کو حقیقت میں بدل رہا ہے۔ --- 🏗️ اہرام کی ساخت اور پوشیدہ راز (The S...

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