bnepathshala

Unit 1: Introduction and Overview**    Data and Types of Measurement**   **Data:** Raw facts and figures collected for analysis.   **Types of Measurement Scales:**   1. **Nominal Scale** (Categories, e.g., Gender: Male/Female)   2. **Ordinal Scale** (Ordered categories, e.g., Ratings: Good, Better, Best)   3. **Interval Scale** (Equal intervals, no true zero, e.g., Temperature in °C)   4. **Ratio Scale** (True zero, e.g., Height, Weight)   Primary vs. Secondary Data**         |   Methods of Collecting Primary Data**   1. **Surveys** (Questionnaires, Interviews)   2. **Observations** (Direct or Participant Observation)   3. **Experiments** (Controlled studies)   4. **Focus Groups** (Group discussions)   Population vs. Sample**   - **Population:** Entire group under study.   - **Sample:** Subset of the...

  Unit-1 Accounting for Non-Trading Organizations   1.1 INTRODUCTION Non-profit making organisations such aspublic hospitals, public educational institutions, clubs, etc., generally prepare Receipts and Payments Account and income and Expenditure Account to show periodic performance & BalanceSheettoshowfinancialpositionattheendoftheaccounting period. In this Unit, we shall discuss the technique of preparing Receipts and Payments Account, Income and Expenditure Accounts and Balance Sheet of Non Profit or Non-trading organisations. Also we shall discuss and illustrate thetechniqueofpreparingIncome&ExpenditureAccountfromReceiptsand Payments Account. It may be mentioned that Income and Expenditure Account is just similar to profit and Loss Account prepared for the profit makingorganisations. In case of income and Expenditure Account, the excess of expenditure over Income is treated as surplus. In non-profit making organisations, total cash receipts and total...