The cashbook for cash at bank records all the transactions taking place at the bank i.e. the movements of the account held with the bank. The bank will send information relating to this account using a bank statement for the firm to compare. Ideally, the records as per the bank and the cashbook should be the same and therefore the balance carried down in the cashbook should be the same as the balance carried down by the bank in the bank statement.

Qualities of Useful Financial Information. The four principal qualities of useful financial information are understandability, relevance, reliability and comparability.

Income Statements Single-step income statement Multiple-step income statement Gross Margin = Gross Profit = Net Sales – Cost of Goods Sold Gross Margin ratio = Gross Margin / Net Sales

A merchandising company is an enterprise that buys and sells goods to earn a profit. 1. Wholesalers sell to retailers. 2. Retailers sell to consumers.

In accounting, there are two types of accounts: debit accounts and credit accounts. Under normal accounting circumstances, debit accounts have a positive balance and credit accounts have a negative balance. Along these same lines, each accounting transaction requires two entries: A debit entry and a credit entry. This is called double entry accounting.

On an Ethernet switching network, redundant links are used to implement link backup and enhance network reliability. However, the use of redundant links may produce loops, leading to broadcast storms and an unstable MAC address table. As a result, communication on the network may deteriorate or even be interrupted. To prevent loops, IEEE introduced the Spanning Tree Protocol (STP). Devices running STP exchange STP Bridge Protocol Data Units (BPDUs) to discover loops on the network and block appropriate ports. This enables a ring topology to be trimmed into a loop-free tree topology, preventing infinite looping of packets and ensuring packet processing capabilities of devices. IEEE introduced the Rapid Spanning Tree Protocol (RSTP) to improve the network convergence speed.

By default, a Layer 2 switching network is a broadcast domain, which brings many problems. Virtual local area network (VLAN) technology isolates such broadcast domains, preventing users in different VLANs from communicating with each other. However, such users sometimes need to communicate. This course describes how to implement inter-VLAN communication.

As services develop and the campus network scale expands, users have increasingly demanding requirements on network bandwidth and reliability. Traditional solutions improve network bandwidth by upgrading devices and implement high reliability by deploying redundant links and using the Spanning Tree Protocol (STP), leading to low flexibility, time-consuming troubleshooting, and complex configuration. This chapter describes how to use Eth-Trunk, intelligent stack (iStack), and cluster switch system (CSS) technologies to improve network bandwidth and reliability.

Rapid network development brings challenges to network security and quality of service(QoS). Access control lists (ACLs) are closely related to network security and QoS. By accurately identifying packet flows on a network and working with other technologies, ACLs can control network access behaviors, prevent network attacks, and improve network bandwidth utilization, thereby ensuring network environment security and QoS reliability. This course describes the basic principles and functions of ACLs, types and characteristics of ACLs, basic composition of ACLs, ACL rule ID matching order, usage of wildcards, and ACL configurations.

User management is one of the most basic security management requirements for any network. Authentication, authorization, and accounting (AAA) is a management framework that provides a security mechanism for authorizing some users to access specified resources and recording the operations of these users. AAA is widely used because of its good scalability and easy implementation of centralized management of user information. AAA can be implemented through multiple protocols. In actual applications, the Remote Authentication Dial-In User Service (RADIUS) protocol is the most commonly used to implement AAA. This course describes the basic concepts, implementation, basic configurations, and typical application scenarios of AAA.

With the development of the Internet and the increase of network applications, limited public IPv4 addresses have become the bottleneck of network development. To solve this problem, Network Address Translation (NAT) was introduced. NAT enables hosts on an internal network to access an external network. It not only helps alleviate IPv4 address shortage but also improves the security of the internal network as NAT prevents devices on the external network from directly communicating with hosts on the internal network that uses private addresses. This course describes the motivation behind NAT, and implementations and application scenarios of different types of NAT.

The Internet has become an integral part of our lives, with a wide range of applications such as file transfer, email sending, online video, web browsing, and online gaming. Because of the layered network model, common users can use various services provided by the application layer, without knowing technical details such as communication technology implementations. In previous courses, we have learned technologies related to the data link layer, network layer, and transport layer. This chapter will describe common network services and applications such as FTP, DHCP, and HTTP.

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Wired LANs are expensive and lack mobility. The increasing demand for portability and mobility requires wireless local area network (WLAN) technologies. WLAN is now the most cost-efficient and convenient network access mode. This course introduces the development of WLAN in different phases, concepts related to WLAN technologies, implementation and basic configurations of common WLAN networking architectures, and WLAN development trends.

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As economic globalization and digital transformation accelerate, enterprises keep expanding their scales. More and more branches locate in different regions, with each branch network being considered as a local area network (LAN). The headquarters and branches need to cross geographical locations to communicate with each other. To better carry out services, an enterprise needs to connect these geographically dispersed branches through a wide area network (WAN). The development of the WAN technologies is accompanied by the continuously increased bandwidth.In the early stage, X.25 provided only the bandwidth of 64 kbit/s. Later, the digital data network (DDN) and Frame Relay (FR) increased the bandwidth to 2 Mbit/s. Synchronous digital hierarchy (SDH) and asynchronous transfer mode (ATM) further increased the bandwidth to 10 Gbit/s. Now, the current IP-based WANs provide 10 Gbit/s or even higher bandwidth. This course describes the development history of WAN technologies, especially the implementations and configurations of Point-to-Point Protocol (PPP) and Point-to-Point Protocol over Ethernet (PPPoE).

The ever expanding network and increasing network devices present a significant challenge in managing networks effectively and providing high-quality network services. There are many network management and O&M methods, of which this course describes some of the most common.

In the 1980s, the Internet Engineering Task Force (IETF) released RFC 791 – Internet Protocol, which marks the standardization of IPv4. In the following decades, IPv4 has become one of the most popular protocols. Numerous people have developed various applications based on IPv4 and made various supplements and enhancements to IPv4, enabling the Internet to flourish. However, with the expansion of the Internet and the development of new technologies such as 5G and Internet of Things (IoT), IPv4 faces more and more challenges. It is imperative to replace IPv4 with IPv6. This course describes the reasons for IPv4-to-IPv6 transition and basic IPv6 knowledge.

The open ecosystem of the computing industry brings booming development of multiple fields, such as Commercial Off-the-Shelf (COTS), operating system, virtualization, middleware, cloud computing, and software applications. The network industry is also seeking transformation and development. Software. Defined Networking (SDN) and Network Functions Virtualization (NFV) are mainly used. This course aims to help engineers understand the development of SDN and NFV and introduce Huawei SDN and NFV solutions.

New protocols, technologies, and delivery and O&M modes are emerging in the network engineering field. Conventional networks face challenges from new connection requirements, such as requirements for cloud computing and artificial intelligence (AI). Enterprises are also pursuing service agility, flexibility, and elasticity. Against this backdrop, network automation becomes increasingly important. Network programmability and automation is to simplify network configuration, management, monitoring, and operations for engineers and improve deployment and O&M efficiency. This course is to help network engineers understand Python programming and implement network automation.