OpenLLM-France/wikimedia huggingface dataset:
# Financial Accounting
## Introduction

Welcome to Financial Accounting! This course is being designed to introduce the basic skills needed to build a foundation for the field of accounting. As with all Wikiversity courses, this is a continual joint collaboration among numerous sources, so please check back at regular intervals for updates and new material. Also, please feel free to use the discussion tab at the top of the page for any questions, comments, concerns, or ideas concerning this course.
Financial Accounting will be divided into sessions, each on its own page. Each session is meant to represent the material that would normally be consumed in a single classroom period.
If you are an accounting whiz, we invite you to Be bold!

## Prerequisites

None. This course assumes no prior knowledge of accounting or finance.

## Goals and Objectives

By the end of this course, you will be able to:
* Explain what the different branches of accounting are and why they are important.
* Describe and use various terminology used in the field.
* Describe and identify when to use accrual vs. cash accounting.
* Read and analyze a set of financial statements.
* Explain double entry accounting and the "accounting equation".
* Perform basic double-entry accounting entries using T-accounts.
* Perform depreciation entries on fixed assets
* Perform end-of-period closing entries.
* Describe the accounting cycles.

## Textbook and required readings

There is no textbook for this course. Required readings will be displayed in the individual sessions. They will be comprised of Wikipedia articles and URLs to other websites.

## How to use this course

This course is a work in progress and will, hopefully, be updated and improved continually. Education typically consists of three components: a lecture, class discussion and problem solving. The lecture component can be accessed through the links below under the "Sessions" heading. Some of the lectures consist of links to other sites to prevent re-inventing the wheel. The class discussion component can be accessed at the top left of the screen in the link "Discuss". The problem solving component will be in each of the sessions.
Use this course on its own to brush up on your skills or as a complement to course work you've been given.

## Sessions

The following sessions will correspond to the numbered objectives in this syllabus.
* Session 1 What do we mean by accounting?
* Session 2 Put the what in the where?
* Session 3 Cash or accrual?
* Session 4 What is the point of all this?
* Session 5 For every entry, there is an equal and opposite entry.
* Session 6 Debits and credits visualized.
* Session 7 Stretching out costs.
# Financial Accounting/Cash vs. Accrual
## Introduction

In the following section, we will learn the differences between cash and accrual accounting and why we will be using accrual accounting going forward.

## Required readings

* Cash accounting
* Accrual accounting
* Khan Academy cash accounting
* Khan Academy accrual accounting
* Khan Academy cash vs. accrual

## Summary

As you can see, accrual accounting is much more representative of "economic activity" than cash accounting is and is the reason why the accrual method is used in practice. Unfortunately it is significantly more complicated and, as we will see in later courses, can get dramatically more complicated when multi-year contracts including expense matching takes place.

## Problems

* Waiting for contributors

## Solutions

* Waiting for contributors
# Filmmaking Basics/Unformatted Script Outline

* The Unformatted Movie Script "Seduced by the Dark Side!"
* EXTERIOR - The local movie theater - NIGHT
* (1 & 2) The young person and old person stand looking at the movie poster outside the theater.
* (3) Young Person: "That was a great movie..."
* (4) Young Person (contined): "but I do not understand one thing."
* (5) Old Person: "What's that?"
* (6) Young Person: "How can anyone be seduced by the Dark Side?"
* (7) The old person thinks for a while. Old Person: "Humm!"
* (8) Old Person: "What computer do you have at home?"
* (9) Young Person (eagerly): "A Macintosh!"
* (10) Old Person: "But what computer does your father use at work?"
* (11) The young person thinks for a moment. Young Person: "Humm!"
* (12) Young Person (amazed and excited): "Seduced by the Dark Side!"
* (13) The old person smiles. Old Person: "Ahh!"
* (14) The old person and the young person walk toward home together.
* (15) Fade to black.
* The End
# Filmmaking Basics/Understanding Filmmaking/Editing a conversation

| previous lesson | previous page | next page | lesson intro | next lesson | course menu | Filmmaking |
This school is:
Wikiversity Film School - Narrative film production
This course is:
The basics of narrative filmmaking
This lesson is:
Understanding Filmmaking
The pages of this lesson are:
Introduction - Understanding Filmmaking
1. Editing a conversation - Overview
Pop quiz - Editing a conversation. :
* "Follow Dave?" Editing Workshop CD-ROM
| Getting started The story in pictures Step 1 Print the storyboard page so you can follow along when you watch the movie. An education movie Step 2 Watch the movie called "Start Here". This shows you all the steps of editing a conversation. Long edit of the scene Step 3 Watch the movie called "Sample with Music". There are questions about this version on the Final Exam. | Getting Started Step 4 There is a lot of stuff on this disk. Fun things to do Look at all of the film dailies for the scene. Then read the "tour of the movie set" to learn how this scene was filmed. Film Editing This the same disks used for the motion picture editing course at Wikiversity Film School. Therefore, by completing this lesson, you will be ready to take the film editing course. |
| Getting started The story in pictures Step 1 Print the storyboard page so you can follow along when you watch the movie. An education movie Step 2 Watch the movie called "Start Here". This shows you all the steps of editing a conversation. Long edit of the scene Step 3 Watch the movie called "Sample with Music". There are questions about this version on the Final Exam. | When you are ready Take the exam Earn points for the next disk Once you are finished looking the disks, you must answer the questions in this lesson. Each disk has a separate introduction page and a separate questions page. |
| previous lesson | previous page | next page | lesson intro | next lesson | course menu | Filmmaking |
# ICT in Education/Change Projects/2016C Uganda Integration of Parents, Teachers and Students

Title of the change project :
Change agent :
Email :
Name of the organisation :
Country :
Started date :
Status (finished/ongoing) :
1. Background of the project (problem):
2. Objectives :
3. Stakeholders :
4. List of Activities :
5. Expected result ;
6. Actual result :
7. The Project organisation :
Last Updated :
# ICT in Education/Change Projects/2016C Uganda Leveraging ICT Tools for Effective Teaching and Learning Processes

Title of the change project : Liveraging ICT tools for effective Teaching and Learning processes
Change agent : Mukama Isaac
Email : isaac@ict4duganda.org
Name of the organisation : ICT4D Uganda together with International Womens Centre Empowerment
Country : Uganda
Started date : 12 Feb 2017
Status (finished/ongoing) :
1. Background of the project (problem):
2. Objectives :
3. Stakeholders :
4. List of Activities :
5. Expected result ;
6. Actual result :
7. The Project organisation :
Last Updated : 20 Feb 2017
# ICT in Education/Change Projects/2016C Zimbabwe Formulation of a Policy to Incorporate the Use of ICT

Title of the change project :Formulation of a policy to incorporate the use of ICT in teaching and learning at the National University of Science and Technology
Change agent : Novuyo N. T. Bobo
Email : n******@******.com
Name of the organisation :National University of Science and Technology
Country : Zimbabwe
Started date :
Status (finished/ongoing) :
1. Background of the project (problem):The challenge faced is who implements the use of ICT and how it will be implemented. The university will then need to develop a policy on the implementation of ICT in teaching and learning at the university .
The policy will act as a guideline on the use of ICTs in education , it will address concerns over the responsibilities of individuals in the uptake and implementation of ICTs in education.
2. Objectives : The main objective is to formulate a policy that will govern the use of ICTs in teaching and learning at NUST and also to develop a policy that will provide guidelines on the roles of different sections in the incorporation of ICTs in teaching and learning.
3. Stakeholders : Staff and Students
4. List of Activities :1.
Identify and define the problem (Identified).
Appoint a person or person(s) to coordinate the policy development process
Establish the policy development process
4. Conduct research
a. Read policy documents created by other organisations on the same topic
b. Research legislation
c. Conduct a meeting with staff and other people with experience in the subject
d. Survey participants or a particular group of participants
e. Read documents such as annual reports
f. Seek legal advice
5. Prepare a discussion paper
6. Consultation Stage 1
7. Prepare draft Policy
8. Consultation Stage 2
9. Adoption
10. Communication
11. Review and evaluate .
5. Expected result ;
6. Actual result :
7. The Project organisation :
Last Updated :
# Geochronology

Geochronology is the science of determining the age of rocks, fossils, and sediments, using signatures inherent in the rocks themselves.
Def. the "science of dating samples of rock or sediment", any "one of the methods by which the age of different samples of rock can be determined" or the "division of ancient time into named subdivisions / periods" is called geochronology.

## Resources

Under development are
* Argon–argon dating
* Cathodoluminescences
* Chemostratigraphy
* Cosmogenic radionuclide dating
* Electron spin resonances
* Fission track dating
* Hafnium–tungsten dating
* Helium dating
* Iodine–xenon dating
* Krypton–krypton dating
* Lanthanum–barium dating
* Lead–lead dating
* Lichenometry
* Lutetium–hafnium dating
* Magnetostratigraphy
* Marker horizons
* Orbitally forced cyclicity
* Paleomagnetic dating
* Potassium–argon dating
* Potassium–calcium dating
* Rhenium–osmium dating
* Rubidium–strontium dating
* Samarium–neodymium dating
* Stable isotope analysis
* Thermoluminescences
* Uranium-lead dating
* Uranium-uranium dating
* Varves

### Methods

* Dendrochronology
* Dye 3
* Geomagnetic Polarity Time Scale
* Ice cores
* Firns
* Monazites
* Neoglaciations
* Optically stimulated luminescence
* Paleontology
* Palynology
* Radiocarbon dating
* Stratigraphy
* Tephrochronology
* Uranium-thorium dating

### Subjects

* Archaeology
* Dendrochronology
* Paleontology
* Palynology
* Stratigraphy
* Tephrochronology

### Time periods

* Cenozoic
* Classics
* Dates
* Medieval Warm Period
* Mesozoic
* Middle Ages
* Paleozoic
* Precambrian
# Geochronology/Argon–argon dating

The age of a sample is given by the age equation:
    $t={\frac {1}{\lambda }}\ln(J\times R+1)$
where λ is the radioactive decay constant of $^{40}$K (approximately 5.5 x 10$^{−10}$ year$^{−1}$, corresponding to a half-life of approximately 1.25 billion years), J is the J-factor (parameter associated with the irradiation process), and R is the $^{40}$Ar*/$^{39}$Ar ratio. The J factor relates to the fluence of the neutron bombardment during the irradiation process; a denser flow of neutron particles will convert more atoms of $^{39}$K to $^{39}$Ar than a less dense one.
One problem with argon-argon dating has been a slight discrepancy with other methods of dating. A correction of 0.65% is needed.
# Geochronology/Cenozoic/Quiz

Cenozoic geochronology is a lecture from the school of geology.
You are free to take this quiz based on Cenozoic geochronology at any time.
To improve your score, read and study the lecture, the links contained within, listed under See also, External links, and in the {{geology resources}} template. This should give you adequate background to get 100 %.
As a "learning by doing" resource, this quiz helps you to assess your knowledge and understanding of the information, and it is a quiz you may take over and over as a learning resource to improve your knowledge, understanding, test-taking skills, and your score.
A suggestion is to have the lecture available in a separate window.
To master the information and use only your memory while taking the quiz, try rewriting the information from more familiar points of view, or be creative with association.
Enjoy learning by doing!

## Hypotheses

* Tephra layers may be the best geochronometer.
# GeoGebra/Construction of right angled triangle

[source?]
Triangle $\langle A,B,C\rangle$ is a three sided closed polygon. The sum of all the interior angles of triangle is 180˚.

## Learning Task

* Create a mathematical proof for that theorem, that the sum of all the interior angles of triangle is 180. Select two points $A,B$ of the triangle and create a parallel line $g$, which is to the line ${\overline {AB}}$ through the point $C\in g$ (i.e. ${\overline {AB}}\,\|\,g$ and $C\in g$).
* the interior angles are denoted with $\alpha ,\,\beta ,\,\gamma$. Identify angles with the same values of $\alpha$ and $\beta$.
* Construct the triangle in Geogebra with the properties above and drag the points of the triangle. What are possible benefits and drawbacks for using Geogebra to get geometrical insights in the theorem above?

## Use Cases for Geogebra - Algebra and Geometry

Geogebra is a mathematical application, as the name suggests it comprises the functions of both geometry and algebra. The application makes learning mathematics fun and the geometric construction part is more interactive and easy to work. We can construct triangle if any one of the following are given Three sides,Two sides and an angle between them,Two angles and the side between them,In the right angled triangle if the hypotenuse and leg We can construct a triangle using congruence of triangle criterion

## Activities with Geogebra

CONSTRUCTION OF A RIGHT-ANGLED TRIANGLE WHEN THE LENGTH OF ONE LEG AND ITS HYPOTENUSE ARE GIVEN (RHS CRITERION)
To construct a triangle when the length of a side, hypotenuse, the angle at which right angle is formed are given, four steps are involved
* Step 1: Draw a rough sketch of the triangle with given measure.
* Step 2: First to draw the side whose length is given use the tool "line" in the tool bar and select the option "segment with given length". A dialogue box appears in which we have to enter the value of the given side and click OK. The line segment will be drawn.
* Step 3: To construct the right angle at the given angle, the "perpendicular line" tool is selected in the tool bar and "perpendicular line" option is selected. To draw the perpendicular line the point of vertex at which the perpendicular line us to be drawn is selected and the line to which the line is to be drawn is clicked.
* Step 4: To draw the hypotenuse a circle is drawn by using the tool "circle with center through a point" and selecting the option "circle with center and radius". The circle is drawn by selecting the given option and clicking on the point from which circle is to be drawn and giving the the measure of hypotenuse as the radius of the circle.
* Step 5: The point of intersection of the circular arc on the perpendicular is marked using the tool “point” and selecting the option “intersect”.
* Step 6: The right angled triangle is constructed finally by selecting the tool “polygon” and using the option “polygon”. The triangle is constructed by selecting all vertices in consecutive order and clicking on the first vertex again. Thus the triangle is constructed.
# Geochronology/Cathodoluminescences

The inelastic scattering of the primary electrons in the crystal leads to the emission of secondary electrons, Auger electrons and X-rays, which in turn can scatter as well, which leads to up to 10$^3$ secondary electrons per incident electron.
These secondary electrons can excite valence electrons into the conduction band when they have a kinetic energy about three times the band gap energy of the material $(E_{kin}\approx 3E_{g})$.
The primary advantages to the electron microscope based technique is its spatial resolution, where the attainable resolution is on the order of a few ten nanometers, while in a (scanning) transmission electron microscope, nanometer-sized features can be resolved.
An optical cathodoluminescence microscope benefits from its ability to show actual visible color features directly through the eyepiece, where more recently developed systems try to combine both an optical and an electron microscope to take advantage of both these techniques.
Cathodoluminescence performed in electron microscopes is also being used to study surface plasmon resonances in metallic nanoparticles. Surface plasmons in metal nanoparticles can absorb and emit light, though the process is different from that in semiconductors. Similarly, cathodoluminescence has been exploited as a probe to map the local density of states of planar dielectric photonic crystals and nanostructured photonic materials.
# GeoGebra/Animations

Geogebra can export animations. Constructions in Geogebra can be dependent on real numbers, value sliders, angles. An animation iterates over range of values and creates for each value an image of the constructions. Automated generation of animations can be performed by Geogebra. The result can be an animated GIF. You can animate one or more numbers and/or angles simultaneously in GeoGebra. Furthermore, you can also animate dependent points that are bound to an object (e.g. distance, line, function, curve, etc.).

## Learning Task

* (GIF-Animation) Create an animation for a square that alters the size dependent on the value of the value slider.
** The value $t\in [1,5]$ should represent the length of segement between two point $A:=(0,0)$ and $B:=(0,t)$. This segment is one the 4 segments of the square.
** construct the complete square with the points $C:=(t,t)$ and $D:=(t,0)$.
** export the animation
* (Animate a Guided Construction) See Geogebra animation as guided construction and create your own.
* (Tangent Dynamic Plot) Create the dynamic tangent in Geogebra on your own.
# MDLD/endomorphism (linear)

Start=endomorphism (linear) Target=Linear mapping/Matrix/Relation/Section
# MDLD/endomorphisms

Start=endomorphisms See=endomorphism MDLD/endomorphism Target=Linear mapping/Matrix/Relation/Section
# MDLD/eigenvalues

Start=eigenvalues See=eigenvalue MDLD/eigenvalue Target=Linear mapping/Eigenvalue/Definition
# MDLD/elementary matrix

Start=elementary matrix Target=Elementary matrices/Definition
# MDLD/eigenvector

Start=eigenvector Target=Linear mapping/Eigenvector/Definition
# MDLD/equivalent (lse)

Start=equivalent (lse) Target=System of linear equations/Set of variables/Equivalent system/Definition
# MDLD/elementary matrices

Start=elementary matrices See=elementary matrix MDLD/elementary matrix Target=Elementary matrices/Definition
# MDLD/endomorphism

Start=endomorphism Target=Linear mapping/Matrix/Relation/Section
# MDLD/eigenvectors

Start=eigenvectors See=eigenvector MDLD/eigenvector Target=Linear mapping/Eigenvector/Definition
# MDLD/equivalent (linear system)

Start=equivalent (linear system) Target=System of linear equations/Set of variables/Equivalent system/Definition
# Open Pathology Project/Nephroblastoma

Nephromblastoma is a tumor of the kidneys.

## More information

* Category: Histopathology of Wilm's tumor
* Structured data: depicts Wilm's tumor
* w:en:Nephroblastoma
* Libre Pathology: Wilm's tumor
# Open Pathology Project/Osteochondroma

Osteochondroma is a benign tumor of the bone.

## More information

* Category: Histopathology of osteochondroma
* Structure data: depicts osteochondroma
* Osteochondroma
* w:en:Osteochondroma
# Open Pathology Project/Osteosarcoma

Osteosarcoma is a tumor of the bone.

## More information

* Category: Histopathology of osteosarcoma
* Structured data: depicts Osteosarcoma
* w:en:Osteosarcoma
* Libre Pathology: Osteosarcoma
# Open Pathology Project/Phyllodes tumor

Phyllodes tumor is a fast growing tumor of the breast.

## More information

* Category: Histopathology of cystosarcoma phyllodes
* Structured data: depicts Phyllodes tumor
* w:en:Phyllodes tumor
* Libre Pathology: Phyllodes tumor
# Open Pathology Project/Mucinous cystadenoma

Mucinous cystadenoma is a benign tumor of the ovary.

## More information

* Category: Histopathology of mucinous cystadenoma
* Structured data: depicts Mucinous cystadenoma
* w:en:Mucinous cystadenoma
* Libre Pathology: Mucinous cystadenoma
# Open Pathology Project/Neuroblastoma

Neuroblastoma is a cancer of the nerve tissue.

## More information

* Category: Histopathology of neuroblastoma
* Structured data: depicts Neuroblastoma
* Libre Pathology: Neuroblastoma
* w:en:Neuroblastoma
# Open Pathology Project/Papillary carcinoma thyroid

Papillary thyroid carcinoma is a malignancy affecting the thyroid gland.

## More information

* Category: Histopathology of thyroid papillary carcinoma
* Structured data: instance of papillary carcinoma
* w:en:Papillary carcinoma
* Libre Pathology: Papillary thyroid carcinoma
# Open Pathology Project/Neutrophils

Neutrophils are the most abundant granulocytes and they form a part of the innate immune system.

## More information

* Structured data: depicts neutrophil
* Category: Neutrophils
* Libre Pathology
* w:en:Neutrophil
# Open Pathology Project/Nodular colloid goitre

Multinodular goitre is caused due to the enlargement of the thyroid gland.

## More information

* Category: Histopathology of goitres
* Structured data: depicts goiter
* w:en:Multinodular goitre
* Libre Pathology: Thyroid gland nodular hyperplasia
# Open Pathology Project/Osteoclastoma

Osteoclastoma is a tumor of the bone.

## More information

* Category: Histopathology of giant cell tumor of bone
* Structured data: depicts Giant cell tumor
* w:en:Osteoclastoma
* Libre Pathology: Giant cell tumor of bone
# ICT in Education/Writing tools

Purdue OWL
The Online Writing Lab (OWL) at Purdue University houses writing resources and instructional material, and provide these as a free service of the Writing Lab at Purdue. Students, members of the community, and users worldwide will find information to assist with many writing projects. Teachers and trainers may use this material for in-class and out-of-class instruction.
https://owl.english.purdue.edu/owl/
Links to useful resources for research: students and supervisors/researchers from Purdue University
Overview of resources
https://owl.english.purdue.edu/owl/
Writing and Teaching Writing Research
https://owl.english.purdue.edu/
Grammar and Mechanics
https://owl.english.purdue.edu/owl/resource/
Research and Citation Resources
https://owl.english.purdue.edu/owl/section/2/
# ICT in Education/Teacher Training

Teacher Training in Higher Education
Teacher Training in Secondary Education
Teacher Training in Primary Education