Bookkeeping is the science and art of systematic recording, classifying and summarizing of financial transactions or events of a business in a set of books. A business transaction means the exchange of money or items of value between two or more persons.

Spicer and Pegler defined Bookkeeping as the systematic recording of the transactions in a manner enabling the financial relationships of a business with other persons to be clearly disclosed, and the cumulative effect of a transaction on the financial position of the business to be correctly ascertained. J. R. Baltiboi has observed that Bookkeeping is the art of recording business dealings in a set of books.

The recording of business transaction involves: analysis of transactions from the source document, recording those transactions, posting them in a ledger, and so forth. All business transactions are first entered in the journals. All these various types of entries need to be classified. This is achieved by opening different accounts on separate pages in the ledger and then posting various entries to the ledger under appropriate accounts.

A ledger account is a record of debits, credits and balances of each individual account–asset, liability, and revenue and expense items. Each account in the ledger represents a summarized record of all the transactions concerning that particular account. The importance of the ledger as the main book of accounts lies in the fact that the figures which appear in the financial statements, like balance sheets and profit and loss statements, are derived from the ledger. A ledger, together with cash and bankbooks, forms a complete set of business accounts.

Bookkeeping is the basis of the accounting process as financial accounting includes interpretations of details generated by the Bookkeeping.

Sermon Collections

Some of us listen to the speech and forget it the moment the function ends. Some of us retain part of what the speaker says. Some of us take a pencil and paper and note down all the important points. Why? It is because we know that the points will be useful in our own lives at one time or the other. We are serious in focusing on the points and implementing them in our own lives, so that one-day we can be famous too. Notes are very effective when readymade solutions are needed to solve the numerous problems that we face today.

Suppose we are listening to a speech delivered by an eminent person on how to become famous. What do we usually do?

In high school and college classroom settings, some kids always excel in their class tests and exams because they listen to their teacher, take notes seriously and concentrate on them before class tests and exams.

Sermons, which are the Word of God, are far more important than classroom notes, as they help the churchgoer not only to write his day-to-day “tests and exams”, as well as to prepare him for promotion to eternity so that his soul finds peace. For example, 1 Timothy 4:7 tells how a person can change for the better. Mathew 6:25-34 contains valuable guidelines when we are worried. Romans 13:14 shows us how to be careful from bad elements.

Just like a diligent student who keeps all his notes intact, people who aspire to a good life and entry to heaven should keep a good collection of sermons. They can use these sermons whenever they encounter problems. After all, sermons are the Word of God, our best friend, our friend in need.

Bible Study

Bible study is meant for getting closer to God. It is basically academic study of the scripture. Bible study has a lot of objectives like attaining feelings of fellowship, repentance, obedience, service, faith, hope, love, wisdom, freedom discipline etc. Bible studies are meant for all kinds of people, of all ages. They are general guidelines for understanding Jesus Christ, Christianity, salvation, the church, and the meaning of life according to Christianity. The main objective is to make life more meaningful and worthy.

Bible study is traditionally offered at special bible schools or colleges or other bible institutions. Some Universities in Europe also have bible study as part of the curriculum. There are two kinds of bible studies: 1) an Exegesis to understand the inherent meaning of the scriptures and 2) as a training to become a minister. Similarly, there is no particular way in which the bible can be studied. It can be studied as a part of the subject of theology or it can be learnt just to understand the literal meaning of the bible.

There are various stages in bible study such as Bible 1, Bible 2 or Bible 3. Generally, bible study involves the study of the Old Testament (Genesis along with the other four books of the Pentateuch), New Testament comprising of the Gospel account of Matthew, Mark, Luke, and John in a fourfold setting and Acts of the Apostles, Paul’s Epistles, the major treatises of Romans (i.e. Epistle to the Romans) and Revelation.

Bible study is a study of many different aspects. These may include: salvation, mortality, baptism, the Holy Spirit, obedience, troubles, forgiveness, creation and evolution, marriage conflict and life after death. Other general topics may comprise of culture and background, men, women, prayer, prophecy, theology, end times and basics of Christianity. The main purpose is to know what the bible says about God, money, shame, hope, mercy, tests, trials, suffering, faith, repentance, confession, sacrifice, faithfulness and so on. Bible study also teaches about relationships, responsibilities of Christians, church work, and the attitudes and commitment required for being a good Christian.

Bible study can be by books, videos, CDs, the internet etc. There are several websites that provide bible study. There are many organizations which provide bible study courses. These can be regular full time courses, part time or evening courses. These courses are also classified according to age groups. There are special bible study classes for children as young as even 3 years old. Here, bible study is through lively discussions, lectures, notes and interactive games like quizzes and puzzles. These organizations publish several books and journals for enabling easier bible study. These books contain easier versions of the bible stories as well as translation of Hebrew and Greek words into English.

There are also online bible studies in special websites. They are also sent as daily email to the members. Some of these are paid services while some are free of cost. Most sites also provide easy translation tools for enabling bible study in many languages. The internet is a very good source for knowing more about bible study.

Plane Fare

Plane fares must be considered before you buy a ticket. For instance, one-way trips often cost more than round-trip. The fares generally fluctuate depending on the seasons, and major events like concerts or conferences can also affect the cost. Always check the round-trip price even if you’re flying one-way, and avoid busy holiday dates as it will be crowded and also costly. Use the proper websites to determine the fare.

Airline pricing is a complex, unpredictable beast driven by competition, demand, and inventory. Airlines call it “yield management.” All major airlines fill their available seats and prices into four central reservation systems that are owned by various airlines. The systems are Apollo, Sabre, WorldSpan and Galileo. Airlines then change their prices based on demand. For example, if a certain flight is selling well, the price will increase. If another flight has no takers, the fare will drop until the airline gets more business. As a result, fares and inventories are changing every minute.

The reason behind this fluctuation and the need to check for the prices very frequently before booking a ticket are as follows: Internet travel sites and travel agents use the central reservation systems, which are updated periodically during the day. The four are not updated at the same time, which explains why different searches may yield different results.

The systems also may use different algorithms to search for the lowest fares, which subsequently provide varied fares. Demand explains why it is cheaper to fly when less people are traveling, like weekdays, odd hours, or days other than major holidays. Airlines change their prices based on competition. If one airline flying the New York-Miami route drops its rates by 20%, chances are all airlines will drop their rates, so as not to give the discounter a competitive advantage.

Fare differences can exist for the same route on different airlines because of other factors. For example, if one airline has the market share for that route, it may not need to lower fares to attract passengers.

Prices for a specific flight can go up or down even as your travel agent is getting your credit card information from you, so your cheap ticket can be whisked out from under you. And your fare is never guaranteed until you have paid. Airlines also use inventory to their advantage and to lure the unsuspecting flyer. They divide seats on each flight into several price ranges and set aside a certain number of discounted tickets. Naturally, the lowest fares draw your attention to advertisements. By the time you call, those seats will be gone.

Inventory brings us back to demand. If there is low availability and high demand, you will have to wait for a cheap fare. Sometimes airlines will change their fares or open up more discounted seats, depending on how sales are going. Because of all these factors, it is essential to look around and comparison shop. Regardless of whether you use the Internet or a travel agent, you will come up with a wide range of prices. The challenge is to know how to make the cheap fares yours.

Advanced Driving School

Driving is easy. If we know how to drive, we might never have any accidents on road. Isn’t this right? No, this is wrong.

Accidents occur. Therefore, to avoid mishaps, we need to have some extra driving skills. Advanced Driving Schools step in here, to help us in avoiding possible accidents and imparting that extra bit of driving skills. Advanced Driving courses can be taken at any time. Beginners and experienced drivers can enroll in an Advanced Driving School.

Schools such as Advanced Driving and Security (ADSI), White Mountain Chapter, Alberta Advanced Driving School, Advanced Drivers of America, Inc. (ADA), Accent Driving School in Ontario, and Maxwell’s Advanced Driving Schools, Inc offer Advanced Driving courses both to novices and professionals.

Courses are always divided into classroom and on-track sessions. While detailed and thorough teaching on the basics is provided in the class, hands-on practice and training is provided on the roads.

Max Maxwell’s Advanced Driving Schools offer a variety of courses like slalom course, threshold braking course, and accident avoidance course. Rules are the same for all students. Alberta Advanced Driving School, in contrast, has different methods for all its learners. Depending upon the skill and knowledge level of the students, the classroom and driving lessons are structured. Hence, beginners get a more thorough theory class before venturing out into the arena, while intermediates can get on the road faster.

A school devoted especially to novices is White Mountain Chapter, which also has an amalgamation of theory and practical courses in Advanced Driving. Advanced Driving and Security, on the other hand, focuses on imparting training to both professional and normal drivers. Advanced Drivers of America, Inc. also offers a variety of courses, ranging from some hours to five days, all suited to novices.

Usually, Advanced Driving Schools teach all techniques to avoid mishaps and deal with any situation effectively. Car dynamics, skid avoidance, accident avoidance, and much more are all taught and practiced at these schools.

A commonly held myth is that Advanced Driving is only helpful for security drivers, emergency drivers, and the like. In reality, Advanced Driving learning is a must for all drivers and proves to be a boon for all who have learnt it.

Cargo Planes

In today’s competitive business world, the fast and efficient transportation of goods is a must. While sea vessels are ideal for transporting bulky goods, airplanes are better suited for speedy transportation over long distances. Initially, planes were not designed as cargo carriers. However, in 1911, planes started carrying cargo in the form of airmail. In mid 1920s, airplane manufacturers had started designing and building aircrafts that were solely dedicated to carrying cargo.

An air plane chiefly designed and used for the carriage of goods, rather than passengers, is known as a cargo airplane. A cargo airplane is easily identifiable, as the role demands a number of special features. Cargo planes in general have a ‘fat’ fuselage, a high wing to allow the cargo area to sit near the ground, and a high mounted tail to allow the cargo to be driven directly on and off the loading truck or crane. A cargo plane also has a large number of wheels to permit it to land in a greater number of locations.

Courier and transportation companies mainly use cargo planes. They help to transfer both light and heavy goods to places that are located far away. These planes are efficient and help to save time, as traveling by plane is the fastest mode of transportation.

At first, cargo planes were only used to deliver airmail to various different places. These were known as the ‘Early Airmail Craft’. There were four different planes made for that purpose. Among the first were the Boeing C-700, Curtis JN4H, De Havilland DH4, and the Douglas M-2. The second generation of cargo aircraft that was manufactured was the ‘civilian cargo aircraft,’ which included the Boeing 727, the Boeing 747 freighter, the Boeing 777 freighter, and the Douglas DC-3. The third generation of cargo aircrafts that was built consisted of ‘military cargo aircrafts.’ These included the Douglas C-54 Skymaster, Lockheed C-69 & C-121 Constellation, and the Boeing C-97 Stratofreighter.

The airplane industry has made the transportation of cargo as well as people a lot more feasible. Cargo planes are widely used today, and they have come a long way since they were first invented before World War II.

Career Education

A competitive world motivates people to seek a higher education that can mold their future. Career education is a systematic program designed for students. It is a basic and increasingly relevant component of student and adult learning. It includes activities and experiences designed to increase knowledge of self, occupations, training paths, job searching skills and decision-making strategies.

Many schools and colleges provide courses as well as counseling on career education that helps in nurturing the “whole person”. Career education programs are designed to enable students discover their potential. These programs focus primarily on three interconnected areas, learner, interpersonal and career development. Within these three areas, students acquire an understanding of their critical and analytical skills.

A comprehensive career education program enlightens students on the relevance of their school experience. It is designed to give students a jump-start in their career through exploration of a variety of career opportunities. It is also intended to ensure that each student receives a quality education to prepare for higher education and their first job in a competitive market.

The strategies of career education programs include career contextual learning, which emphasizes the application of academics in areas beyond the classroom.

The programs help students develop learning skills and strategies that they could use in the workplace. It makes them manage and become responsible for their own learning.

Online career education has grown in popularity. More and more people choose online classes over traditional education in the classroom. Universities and colleges are responding to this growing need by offering a wide variety of online programs, classes, and degrees.

Career education programs have proved to be very beneficial for students. They encompass educational plans that define their aptitudes, abilities and values. Students relate their abilities to specific careers and prepare a research project on an occupation, which matches their goals and abilities.

Career Education Online

Modern technology and the Internet have made education accessible to everyone. The Internet has attracted many education providers that offer occupational and educational guidance. Accredited colleges and universities offer online education and training for both professional and personal growth.

Making a career choice could be one of the toughest decisions that a person has to make. It can be hard for an individual to decide on a career that would bring job satisfaction. There are a number of career education Web sites that counsel individuals on various professional or vocational courses.

Many educational Web sites provide online courses to improve business skills in accounting, sales and marketing. They also offer courses on web design and programming, Bachelors and Masters degrees and Business Administration. Millions of students are able to acquire degrees that there state or country may not be able to provide.

Online education offers students the liberty of studying at any a convenient time of day or night. Student’s may have more time on hand since the spend time traveling. A student can study and read materials at a pace that suits his learning style. One can devote more time and effort on new ideas and information and not have to sit in a classroom and listen to lectures on content they already know. The ability to communicate with people and forge professional networks and personal friendships around the world is one advantage that simply cannot be found in a traditional classroom.

Online sites host sections on job vacancies, overseas job opportunities, career education planning and employer directories. They also provide access to hundreds of career service professionals such as relocation, counselors or outplacement organizations.

Online colleges are gaining parity with traditional campus-based programs. An online degree is considered as valuable as on-campus programs. Career education online has opened avenues that people in the past couldn’t even dream of.


With the advent of hyper-advancement of computer technology came Computer-Aided Design (CAD). CAD is basically a professional aide in designing that was first offered to engineers and architects. Its popularity and reputation were soon recognized by other technical people in the field of design and construction and even mere design aficionados with little or no amount of formal professional training.

CAD mostly involves the CAD software and some specialty hardware. Among the capabilities of CAD are wire-frame geometry creation; three-dimensional parametric feature-based modeling; solid modeling; freeform-surface modeling; automated design of assemblies (which are collections of parts and/or other assemblies); creation of engineering drawings from solid models; electrical-component packaging; inclusion of programming code in a model to control and relate desired attributes of the model; programmable design studies and optimization; sophisticated visual-analysis routines, for draft, curvature, curvature continuity and many others.

CAD made the look of modern buildings possible. Most architectural firms can’t do without CAD technology, since this has been the accepted design instrument since the late 1980s. Building structures are easily checked and perused for errors.

Actually, CAD is the precursor of computer animation. CAD was first used to produce three-dimensional surface modeling and calculation for automobile and aircraft industries in the 1960s. This was made possible by the mathematical calculations and work described by Isaac Jacob Schoenberg in the 1940s. His work was supplemented by the findings of another brilliant mathematician named Roy Liming, who contributed so much to the understanding and application of polynomial curves and sculptured surface.

You might encounter CAD translated as “Computer-Assisted” or “Computer-Aided Drafting” or any similar phrase—all of which are synonymous except for some subtle differences in specification and semiotics. Those who wish to catch up on the latest CAD Technology or learn CAD can enroll in the CAD Schools that are often run by CAD software providers themselves.

CAD Software

There’s a lot of software dealing with CAD. This industry is very dynamic and no one program can clearly claim a singular dominance of Computer-Aided Design software, especially since most of them get merged or were taken over eventually. Nearly half of the CAD software in the market comes from just a small group of four companies. Smaller companies enter the market from time to time to cater to specific or niche markets.

The assortment packages are classified into three main types: the two-dimensional drafting system; the mid-range, three-dimensional solid feature modeler; and the high-end, three-dimensional hybrid systems. But then again, there is a clear distinction among the three these days because most two-dimensional packages can contain the three-dimensional features of the others. The packages have adjusted to one another, and the result is a high-end system that is developed with their user-interface of Windows program. CAD Software increases the speed and competitiveness of design. Some programs have file-sharing compatibility, and the result is more accurate and less time-consuming products.

When choosing software for CAD, one must look into the field of his expertise. Some software manufacturers produce stripped-down versions of CAD software. Some manufacturers have their reputations firmly cemented on Architecture but that may not be of much importance if you’re a mechanical engineer trying to re-work sports cars.

There are many books offering tutorials on some CAD software; as the advancement of CAD is very fast paced, so is the curriculum of these books. One good thing to do if you have time is to enroll yourself in a CAD academy, where you not only get to read lessons from a manual but share ideas with learners, too. CAD software version renewal is about one to two years, depending on the manufacturer.