OpenLLM-France/wikimedia huggingface dataset:
# Accountancy/GST

GST may be set at 10% of GST applicable sales and business related purchases.
Some governments make certain goods and services GST-free in order to help disadvantaged tax payers, or people who can't work due to poor health, lack of education, poverty resulting in suboptimal personal development and further relative poverty. Examples include fresh vegetables , bread, milk , meat, infant formula, eggs, cooking oil , child care services, government funded medical services.

## GST collections is a liability account to accrue GST on sales, and GST outlays is a current asset account to accrue GST on purchases

GST is an accrued current liability when a GST applicable sale, whether cash or credit ,is made. The creditor is the government taxation service. The liability account might be called GST collections. It is credited whenever cash in bank or accounts receivable is debited against a sale/revenue income account credit, and the total credits equals debits.
The moment a purchase is made, and an asset or expense is debited, a GST outlays current asset account is also debited; the total of the debits are made against the equivalent credit in cash in bank , or in accounts payable.
Sale and purchase returns are simply reversals. If cash was handed over which included GST, it is handed back and the relevant GST account reversed ( GST collections debited for sales returns, GST outlays credited for purchase returns ).
Discounts are like partial reversals : if 2% of the sales is the discount offered for meeting early payment terms, then the cash received as a debit to cash in bank is offset the discounted amount and one tenth of the discounted amount, the discount amount debited to the discount allowed finance expense account, and the one tenth discount amount debited against the GST collections liability account, reversing one tenth of 2% of the GST that was owed by the original sale. ( The rest of the credit is against accounts receivable as usual for accrual sale, or against revenue income account if direct cash sale).
In the allowance method for bad debts for accounts receivable, GST collections is reversed for the bad debt when the bad debt is realised i.e. when the accounts receivable is credited for the bad debt and the GST on the bad debt, and the bad debts allowance contra-asset account is debited ( some jurisdictions might call bad debts a probable liability account and hence a provision ).
Non-current asset acquisitions may be for a group of assets, and GST outlay is usually calculated on the net fair value of the assets given up, but may include deductions on asset value by acquired liabilities , as well. i.e. GST outlays debited 10% of ( fair value of acquired assets - fair value of acquired liabilities).
# Accountancy/IFRS

International Financial Reporting Standards (IFRS).
International Financial Reporting Standards (IFRS) are Standards, Interpretations and the Framework Full text of the Framework adopted by the International Accounting Standards Board (IASB).
United States
Financial Accounting Standards Board (FASB)
Generally Accepted Accounting Principals (GAAP)
U.S. Securities and Exchange Commission (SEC)
International
International Accounting Standards Board (IASB)
International Financial Reporting Standards (IFRS)
International Accounting Standards Committee (IASC)
| Description | International | United States |
| Organization | IASB | FASB |
| Name of Standards | IFRS | GAAP |
| Oversight | IASC | SEC |
| Oversight Type | Private | Public |

## See also

International Accounting Standards Board (2007): International Financial Reporting Standards 2007 (including International Accounting Standards (IAS(tm)) and Interpretations as at 1 January 2007), LexisNexis, ISBN 1-4224-1813-8
Original texts of IAS/IFRS, SIC and IFRIC adopted by the Commission of the European Communities and published in Official Journal of the European Union http://ec.europa.eu/internal_market/accounting/ias_en.htm#adopted-commission

## References

* ↑ http://en.wikipedia.org/wiki/Ifrs
* ↑ FASB
* ↑ GAAP
* ↑ IASB
* ↑ IFRS

## External links

* IFRS for SMEs
Why many Financial Services are adopting to IFRS - Deloitte | An Overview of International Financial Reporting Standards (IFRS)
* Accounting Standards
# Accountancy/Financial statements

We all remember Cuba Gooding Jr.’s immortal line from the movie Jerry Maguire, “Show me the money!” Well, that’s what financial statements do. They show you the money. They show you where a company’s money came from, where it went, and where it is now.
There are four main financial statements. They are: (1) balance sheets; (2) income statements; (3) cash flow statements; and (4) statements of shareholders’ equity. Balance sheets show what a company owns and what it owes at a fixed point in time. Income statements show how much money a company made and spent over a period of time. Cash flow statements show the exchange of money between a company and the outside world also over a period of time. The fourth financial statement, called a “statement of shareholders’ equity,” shows changes in the interests of the company’s shareholders over time.
# Accountancy/GAAP

Generally Accepted Accounting Principles (GAAP) refer to the standard framework of guidelines for financial accounting used in any given jurisdiction; generally known as accounting standards. GAAP includes the standards, conventions, and rules accountants follow in recording and summarizing, and in the preparation of financial statements
# Accountancy/Glossary/asset

Pretty Cash: This is a account of small amount cash used in operation. in a format of Date, Account Number, HB (handbook) No., Particular usage, item amount, signature, total amount, C/F balance.
# Adventist Youth Honors Answer Book/Canoe trip

Plan on one canoe for every two people. The supplies should be loaded into the center of the canoe, with the heaviest items being placed lowest in the boat, and the lighter items place on top of them. Remember that the canoe will almost certainly take on a bit of water from wet shoes, dripping paddles, etc., so don't put anything that must stay dry on the bottom of the boat. Some have reported success in placing a tarp down first, loading equipment on top of it, and then drawing the edges over the top of the gear. How ever you load the gear into the canoe, make sure you tie everything down. If the canoe capsizes during the trip, you want the gear to stay with the boat rather than go floating merrily down the stream - or worse - sink to the bottom. Try to remember that this is a possibility when you are selecting your gear. Don't bring anything with you that you cannot afford to leave on a river bottom (such as a borrowed tent, an heirloom axe, or a pair of designer sunglasses). Also try to remember that leaving gear on the bottom of the river is a form of pollution.
Canoe camping has one great advantage over backpacking in that you can pack a lot more gear into a canoe than you can into a backpack. Just don't overdo it. You will still have to carry everything during the portage.
Once the canoe is loaded, check its trim - that is, check that the bow and stern are at the same level. You don't want to have the either end sticking way out of the water, as that will make a canoe "tippy."
Before leading a group down a river, you should scout it first. During your scouting trip, you will be looking for hazards and evaluating river conditions. The trip should answer these questions:
* Are there rapids?
* Is the least skilled person with you able to navigate them?
* Is there an easy way to get off the river upstream from the rapid?
Another important reason to scout the river before bringing the group with you is so that you'll be able to choose the best camping site along the route. When you're going down for the first time, you might be tempted to settle for a sub-optimal site if you don't know there's a better place around the next bend.
# Adventist Youth Honors Answer Book/Clydesdale

Clydesdale :
* Description: The Clydesdale is a breed of draft horse derived from the very hard-working farm horses of Clydesdale, Scotland, and named for that region. Thought to be over 300 years old, the breed was extensively used for pulling heavy loads in rural, industrial and urban settings, their common use extending into the 1960s when they were a still a familiar sight pulling the carts of milk and vegetable vendors.
* Clydesdales are noted for grace and versatility; they can stand as tall as 18 hands (1.8 meters or 6 feet) in height and up to one ton (2,000 pounds) in weight. A Clydesdale has a large head with somewhat convex profile, small ears, large, dark eyes and a heavy forelock. The neck is short and slightly arched, the chest deep, the shoulders heavy and well-muscled. The back is short, the withers clearly defined, and the rump presents a well-muscled and distinctively rounded silhouette. The legs should be long and strong with characteristically large hoof size, being at least twice the diameter of those of a light riding horse, such as a Thoroughbred.
* Clydesdales may be of several possible colors, including various shades of bay (sometimes called brown), roan]], chestnut, and black.
* The Clydesdale horse species have characteristic long hair, known as feather (not "feathers"), on the lower legs, falling over the hooves. Generally white, the feather can occasionally be black or chestnut, depending on the color of the horse and the presence of markings. Nowadays chiefly for show, this hair was first a result of native stock and breeding with Flemish horses.
* Clydesdales have a range of characteristic white markings which are generally present regardless of body color. The most distinctive are four white feet and a blaze, most often a full blaze or large, white "bald face" marking which extends to the lips and chin and may also extend to the eye region.
# Adventist Youth Honors Answer Book/Compass course

As the instructor, you will be responsible for setting up the course. There are many ways to do this, but one thing that does work well is to use tent stakes to mark the control points. When you lay out the course, make sure you do not have anything magnetic on your person, as this will throw off the compass readings for everyone. If you could make it through an airport metal detector, you should be OK. Be extra careful when shooting your azimuths, and write them down. This would be a bad time to discover that your memory isn't as good as you thought it was. If you are marking the control points, it is OK to estimate the distances. Remember that for most people two steps equal about five feet. Therefore, you can make a reasonable estimate of the distance if you start out on your left foot (like when you do marching and drilling), and count by fives every time your right foot touches the ground. If you have an accurate bearing, this should be close enough. You can also indicate the number of paces instead of the distance in feet. Your instructions should indicate that the Pathfinder should walk a particular bearing for an approximate distance and look for the tent peg. Then shoot the second azimuth and repeat, until they reach the final control point. Be sure to collect the tent pegs on the way back.
# Adventist Youth Honors Answer Book/Camping/Take pictures leave footprints

"Take nothing but pictures, leave nothing but footprints" is pretty self-explanatory. It means you do not disturb nature while you are out enjoying it. If you see a pretty rock, leave it there for someone else to enjoy. If you eat a piece of candy on the trail, don't toss the wrapper — take it with you.
There are a few exception to both these rules. If you see trash, by all means, take it. Throw it in the trash when you get to a proper trash receptacle. Also be aware that footprints are not always harmless. Many tundra plants that take years to grow can be destroyed by a single footprint. Stay on the trail.
One of the most important ways people leave their mark on the land is by building a campfire. For "no trace" camping, bring a camp stove. Unfortunately, the campfire is one of the primary attractions for many people, so it is not easy to follow this advice. If your campsite has a fire ring or an existing fire pit, use that. If it does not and you must have a campfire, lay a small tarp on the ground and cover it with six to eight inches of mineral sand. Mineral sand is sand containing no organic material, and can be found on a beach or where a large tree has fallen over and raised a rootwad. The sand must be piled deep so the heat does not affect the tarp beneath. Stop putting new fuel on the fire well before you are ready to put it out, and push in the ends of sticks that have not yet burned. Allow them to burn down to white ash. When you are ready to leave, douse the fire well, and spread the ashes over a wide area. Return the sand to the place where you found it and pack up your tarp.
# Adventist Youth Honors Answer Book/Camping/Sleeping pads

Sleeping pads can perform two main functions:
* Provide cushioning
* Provide insulation between the sleeper and the ground.

## Air mattresses

Air mattresses are inflatable cushions that can provide a lot of comfort when it comes to sleeping on the ground. Unfortunately, they are not very warm as they provide next to no insulation beneath the sleeper. This may not be an issue, though it is well worth knowing.

## Open-cell foam pads

Open-cell foam is a type of foam padding that is sometimes found in furniture cushions or even in regular mattresses. It is lightweight - though somewhat bulky. Its chief disadvantage is that it soaks up water like a sponge.

## Closed-cell foam pads

Closed-cell foam makes the ideal sleeping pad. The closed cells do not soak up water. They are lightweight, comfortable, and compact. Often they are only half an inch (12 mm) thick, so they can be rolled into a small tube and strapped to a backpack. They also serve as an excellent thermal barrier between the sleeper and the ground.
# Adventist Youth Honors Answer Book/Camping/Splitting firewood

Unless the log you wish to split has been sawn and has a flat end, it will be very difficult to split it. Steady it on its end, and make sure it can stand on its own. Instruct everyone to clear away from you, and do not swing the axe if anyone is near. Grip the end of the axe handle with both hands, and gently lay the blade of the axe on the top of the log, on the edge nearest where you are standing. Fully extend your arms when you do this, and back up if necessary. Spread your feet apart by about the same distance as your shoulders are wide, and make sure your footing is firm. If you are right handed, slide your right hand towards the head of the axe as you draw it towards yourself. Take aim, and draw the axe over your head, bringing it down mightily as your right hand slides down the handle. The right hand should meet the left about the same time the axe strikes the log. Note how the axe strikes the wood farther away from you than where you were resting it at the beginning. This is why you should aim for the edge nearest you. If you overshoot the log, you will bring the handle down on the edge of the log and damage the axe. Do that enough, and you'll need to replace the handle.
When splitting a log, try to divide it into two equal masses. If you try to split off a smaller segment, the split will run out, and the piece you remove will be smaller on one end than on the other.
To split a small piece of wood (less than 10 cm in diameter), place the blade of a hatchet on the end of the log, raise the log and the hatchet together, and bring them down sharply on another log or a rock. When they strike the second log, the hatchet's momentum will drive it into the log. Raise the pair again, and strike repeatedly until the log splits apart. Do not steady the log with one hand and strike it with the other. If you miss the log and hit your hand, you will cause an unnecessary emergency.
# Adventist Youth Honors Answer Book/Color Schemes

Before you go to the paint store, it might be a good idea to review color schemes. For this, we turn to the color wheel, which shows all the colors of the rainbow cycling from red, to yellow, to blue, and cycling back to red again. These are the primary colors and all the other colors in the wheel can be formed by mixing them together. If equal amounts of primary colors are mixed, we get a secondary color: red and yellow make orange, yellow and blue make green, and blue and red make violet.
Mixing a secondary color with an adjacent primary forms a tertiary color. For example, blue mixed with green makes blue-green.
Black and white are not considered colors, though they do affect the way colors look. Mixing white with a color produces a tint. Mixing black with a color produces a shade.
Many types of color schemes have been devised for all sorts of purposes, but we will focus on three:
* Monochromatic
* Complementary
* Analogous
From these three recipes, you can easily make ten color schemes (just choose a couple of different "base" colors for each until you have ten).
* Monochromatic
* Complementary
* Analogous

## Monochromatic

In this scheme, only one color is used, but various tints and shades are combined, such as blue, light blue, and dark blue. The painter may also use various tints, such as light blue, lighter blue, and a blue still lighter than that.

## Complementary

Complementary colors are colors that are opposite each other on the color wheel, such as blue and orange, red and green, purple and yellow.
The high contrast between the colors creates a vibrant look, especially when used at full saturation. Complementary colors can be tricky to use in large doses.

## Analogous

Also called harmonious colors, are colors that are adjacent to each other on the color wheel. Some examples are green, light green, and yellow or red, orange and yellow. Analogous color schemes are often found in nature and are pleasing to the eye.
# Adventist Youth Honors Answer Book/Camping/Sleepwear

A good sleeping bag is essential to staying warm at night. Campers should absolutely not go to bed wearing their dirty day clothes. This will only make the sleeping bag filthy and the camper will not be as comfortable. Wear thermal underwear, pajamas, and/or a sweatsuit. Layering will keep you warmer, but if you toss and turn a lot, they may twist around and become uncomfortable.
# Blender 3D: Noob to Pro/Illustrative example: Model a Chair (Swan Chair)

| • Table of Contents • Glossary | next module: "Model a Chair-Preparations" |
Now let's start with real modeling. In this tutorial we will study in greater depth how to model using box modeling work flow. Let start with a swan chair. It is great piece to model for its a popular piece of furniture so reference images are easy to find. It also have a simple geometric structure so its shape easy to grasp and also contains simple edge and face loop flow so as not to necessitate difficult edge loop face loop flow herding techniques.
* Scene with the chair model as seen in Blender
* Rendered Scene with the chair
The techniques learned could also be used to model other chairs (Example: the Egg chair, Tulip chair or Parson's chair which is advised to be modeled too) and other subjects.
| • Table of Contents • Glossary | next module: "Model a Chair-Preparations" |
# Blender 3D: Noob to Pro/Image Portfolio

| previous module: "Output Formats" | • Table of Contents • Glossary | next module: "Blender Glossary" |

## Summary

This is the Blender 3D: Noob to Pro image portfolio page, where all the categories of the images used in the book are here in one place for your reference.

## Categories

Blender 3D
Blender 3D icons
Blender 3D screenshots
Non Blender 3D screenshots
Blender 3D splash screens
Blender 3D viewports
Blender 3D suzanne primitive

## A sampling of images from the above categories

Heres a random sample of 200 images from the over 1,800 images in the above categories
File:Blender3D uv mercatorprojektion.png
| previous module: "Output Formats" | • Table of Contents • Glossary | next module: "Blender Glossary" |
# Blender 3D: Noob to Pro/Illustrative Example: Model a Wine Glass

| previous module: "Spin Tool Introduction" | • Table of Contents • Glossary | next module: "Creating Ogg-Theora movies using Blender" |
Lets start with a classic spin tool model. Here we go step by step in making a wine glass... or any other latheable models... using the spin tool.

## Model half the outline

Using what you have learned earlier, create a simple outline of the wine glass. Just the half part and leave the center part open. As a recap, go first to front view. Select the cube (or if you have no object create one) and press Tab to go to edit mode. Delete all vertices of the object, then using Ctrl+ LMB, add connected vertices. Keep holding Ctrl and clicking until finished. Adjust vertices as required.
* Finished wineglass outline

## Spinning the outline

Remember to align the two end points in the open side. Select the two vertices and scale at the x-axis to zero (Skey->Xkey->0key). Move the 3d cursor to the center by snapping to the selection (Shift+S -> 4key). Then select all vertices by hitting Akey twice.
* Wineglass outline in preparation for spinning
Now go to top view (Num7). Select the editing button (F9Key) and find the mesh tools tab. Change Degr to 360 for a complete turn and change steps to 20 or higher to form a much rounded shape.
* Parameter settings for the project
Press the Spin button.
* Wineglass result seen in front view

## Cleaning up the Mesh

Select all vertices by pressing Akey twice then apply remove doubles operation (WKey->6Key/Remove doubles). Now the model is finished. Make it shade smooth using set smooth (Wkey -> set smooth). If you like, add a Subsurf modifier to the object to make it geometrically smoother. If dark bands appear, recalculate normals outside (Ctrl+N), to eliminate them.
* Finished wineglass rendered with no textures
| previous module: "Spin Tool Introduction" | • Table of Contents • Glossary | next module: "Illustrative Example: Model a Mug" |
# Blender 3D: Noob to Pro/Illustrative Example: Modeling a Simple Human Character

* Simple human figure
We will be modeling this very simple human figure. This time many details are left out to save time and space. Its assumed that enough knowledge is gained from previous tutorials for readers to understand this stage. Shortcut keys are also left out. Read first the chair modeling tutorial if this comes out too difficult to read.
# Blender 3D: Noob to Pro/Human Body

This tutorial should cover the modelling, skinning and animation of human body, plus facial expressions.
There are some tools to generate human body from parameters like:
Use lightwave(obj) export. The exported file is located at ...\Documents\makehuman
Delete the original cube first. The human object is smaller than the standard cube. Use the UVImage editor to see the UV mapping but it actually uses a texture stored in the image file texture.png
links to anatomy sites :
* fineart
* Body proportions
tutorials: Blender 3D: Tutorial Links List