Jumanne, 28 Aprili 2015

SUMMARIZD SURVEY NOTES (BASIC)



SUMMARIZED SURVEY NOTES.
Definition of survey:
Survey refers to the science of measuring and recording distances, angles and heights o  the earths surface for the purpose of producing maps or plans.

TYPES OF SURVEYING.
1.     Chain survey.
2.    Plane table survey.
3.    Prismatic compass survey.

1.  CHAIN AND TAPE SURVEY.
This is a simple land survey that deals with measuring and recording linear distances on the ground.


            EQUIPMENTS USED IN CHAIN AND TALE SURVEY.
     The chain:
Its made up of steel wire with links which are connected by small rings. Normally its length is about 20m or 30m long. Its used for linear measurements.

     The tape:
Its made up of steel, strip or fiberglass. Its length is about 10m to 20m. Also its having graduated divisions normally in 10mm. Its also used to measure linear measurements.

     A peg:
Its made up of wood or metal or plastic material. Its about 50cm long. Its having a sharp point for easily derivation into the land. Used to mark permanent position during survey.

·         Ranging rod or pole:
Its made up of wood or metal or plastic material. Its about 2m to 3m long. Its painted alternatively in red and white colors in order to be seen clearly. They are having sharp points for easily derivation into the ground. Its used to mark temporally points.

·         A surveyors band:
Its made up of steel, strip or fiber glass and rolled into a metal frame with a winding handle. Its about 30cm long to 100cm.

·         Cross staff:
Its made up of metal or wood with eye slits and right angles. Its used to measure the right angles.

·         Arrow:
Its made up of steel with one circular end. Its tied with colored cotton material easy to be seen. Used to mark points on the ground.

·         Notebook and pencil:
These are used to record or booking all necessary information during chain survey.

METHODS INVOLVED IN CHAIN SURVEY.

·         The chain is thrown to be extended.
·         A leader takes arrows while followers take rods.
·         Follower erect a rod at the first base point, places a brass handle of a chain against the rod.
·         A leader straightens a chain and inserts an arrow to the end of a brass handle of a chain.
·         A booker books important data.
·         A leader drags a chain so that followers end is at the leaders arrow.
·         The process becomes repeated over and over until the survey reaches Is climax.

USES OF CHAIN SURVEY.
·         To map a small area this is flat or relative flat.
·         To add details the large scale maps.
·         To find the linear distances on the ground.
·         To find the area of a given land.
·         It is used by land planners.


ADVANTAGES OF CHAIN SURVEY.
·         it is simplest and common method or technique in survey of land.
·         Equipments used can be replaced. Like a tape can replace a chain.
·         It does not involve complicated mathematics.
·         it needs few people to conduct  i. e a leader and a follower.
·         The equipment used in chain survey are simple and they do not involve much knowledge.

DISADVANTAGES OF CHAIN SURVEY.
·         It cannot be conducted in a built area.
·         It is not easy undertaken in density wooded areas.
·         It is inefficient in steep areas.
·         It becomes difficult when it faces obstacles.
·         It consumes time.

PRINCIPLES WHEN CONDUCTING CHAIN SURVEY.
o   Use few chain lines as possible.
o   Avoid steep slope.
o   Keep chain lines short.
o   Select one major line (major line).
o   Maintain all triangles between 30 and 120 degrees.

ERRORS IN CHAIN SURVEY.
Errors in chain survey are mistakes or short coming that happen during the survey process leading to taking wrong measurements.

SOURCES OF ERRORS IN CHAIN SURVEY.
o   Poor reading from the chain.
o   Fault in chain or any chain equipment.
o   Laziness of the surveyor.
o   Sagging of a chain.
o   Incorrect positioning of an arrow along the chain line.


WAYS OF AVOIDING ERRORS.
o   To read carefully from the chain.
o   The surveyor should be serious.
o   To avoid sagging of a chain.
o   To select few chain lines to avoid confusion.
o   To avoid a chain with a fault.

2     PRISMATIC COMPASS SURVEY:
A prismatic compass survey is a survey which employs prismatic compass to measure and record distances and heights as well as bearings of an object.

Prismatic compass is a prism like feature with a hinged lid, sighting slit and a glass prism.

HOW TO USE A PRISMATIC COMPASS.
o   Open the lid and flick up the brass box containing glass prism.
o   Align the object with the prism slit and the hairline on the glass lid.
o   A thin magnetic bar swings toward the magnetic north.
o   Hold the compass properly.

PRECAUTIONS WHEN USING A PRISMATIC COMPASS.
§  Avoid a deposit of magnetic materials.
§  Hold a prismatic compass properly.
§  Avoid wearing a wrist(iron) watch.
§  Avoid a deposit of ferrous materials mainly that of iron.

ADVANTAGES OF A PRISMATIC COMPASS SURVEY.
v  It is quick method in the field.
v  It reduce errors than chain survey
v  A check can be made on both forward and backward bearings.
v  All readings can be made quickly and easily.
v  It can be combined with other methods like chain survey nd plane table survey.

DISAVANTAGES OF PRISMATIC COMPASS SURVEY.
v  It requires areas with no ferrous materials.
v  It requires areas with no magnetic materials.
v  It requires high knowledge.
v  It is difficult to hold a compass properly.
v  It is geological knowledge.


3     PLANE TABLE SURVEY:
This is a survey which deals with measuring ad recording of distances of object using a plane table.

The plane table is simple wooden board about 70cm by 60cm by 1 cm with around brass screw.  The following are its instruments:

v  Tripod stand is three legged frame on which a table is mounted.
v  Alidade is a brass ruler with graduated measurement.
v  Plumbing fork is a bob used to fix a position exactly by pointing down over the ground when it is tied to the clamping screw.
v  Trough compass is a narrow wooden box containing a magnetic needle.
v  Spirit level is an instrument used to insure that  plane table surface is absolutely level.
v  Clamp is an instrument used to board of a table in into a position.

ADVANTAGES OF PLANE TABLE.
a.    It is a quick method.
b.    It is accurate method.
c.    It is used to produce immediate maps.
d.    The map is produced direct and office work is out of the minimum.
e.    It can be carried out in extremely areas.

DISAVANTAGES OF PLANE TABLE.
                      i.        It is not conducted during rainy season.
                    ii.        It needs high knowledge
                   iii.        The scale of drawing is limited by a size of a plane table.
                   iv.        It cannot be conducted in areas with thick forest.
4    LEVELLING SURVEY:
Leveling may be defined as the determination of the relative heights of various points on the earths surface.

EQUIPMENTS USED IN LEVELLING SURVEY;
                      i.        LEVELLING STAFF:
This equipment looks like a big ruler about 4 meters long. Used to record differences in heights.

                    ii.        SPIRIT LEVEL:
This is the one of level instruments used for generating horizontal line of sight. It is also used to take readings from the leveling staff. The instrument is put on a tripod stand.

                   iii.        TRIPOD STAND:
This hold a spirit level so that it can a sight  a point horizontally.
           
                   iv.        ABNEY LEVEL:
This is used to measure degrees, percent of grade, topographical elevation and a chainage correction.

            SIGNIFICANCE OF LEVELLING:
a.    To determine the relative heights of various points on the earths surface. These heights can be used in the drawing of contour lines.
b.    Production of longitudinal section of roads.
c.    Used to obtain concrete cross sections of man made features at right angles to the longitudinal lines.

DISADVANTAGES OF LEVELLING;
a.    Involves a lot of movements from time to time especially when changing directions and distances.
b.    The datum line accuracy sometimes is made difficult by reference points.
c.    Leveling by using abney level is a very crude and laborious method.


PREPARED BY
Kim saeloum

SOME OF BASIC TERMINOLOGIES IN BOOK KEEPING



BOOK-KEEPING TERMS

IMPORTANT DEFINITION

6/20/2014

user
SAELOUM HILAAL






IMPORTANT BOOK-KEEPING NOTES.

1.   CREDITORS: Are the people or institutions that extend credit in another persons or business organization.

2.   BUSINESS ENTITY CONCEPT: It states that the business is a separate entity from the owner of that business.

3.   TRADING ACCOUNT: It is an account opened for the purpose of calculating/computing either gross profit or gross loss of the business organization at the end of accounting period.

4.   DEPRECIATION: Is the gradual decrease in the value of an asset from any cause over a time of its use. Depreciation can be caused by tear and wear, obsolescence, and exhaustion.

5.   ACCRUAL CONCEPT: This refers to cost incurred or revenue earned but not yet paid or received at the end of accounting period/year.

6.   NUGATORY EXPENDITURE: This refers to payments out of public funds but for which no benefits had been received by the government.

7.   VIREMENT: This refers to a n authority granted by one minister to another on access of funds when the former is replaced by the latter.

8.   COLLECTOR OF REVENUE: This is an officer who has been appointed by the receiver of the revenue to perform collecting and accounting function on behalf of his respective appointing authority.

9.   CIVIL CONTIGENCY FUND: It is the fund especially established for the purpose of meeting government expenditure on which the accounting officer was unable to foresee before in his annual estimated expenditure.


   PAYMASTER GENERAL: It is the fund especially established for the purpose of meeting government expenditure on which the accounting officer was unable to foresee before in his annual estimated expenditure.

11.                FIVE ERRORS WHICH DO NOT AFFECT TRIAL BALANCE ARE AS SHOWN BELOW:

·         Errors of commission
·         Errors of principle
·         Errors of omission
·         Errors of compensation
·         Errors of complete reversal

12.                AUDITING OF OBJECTIVES:
·         Defection of errors
·         Prevention of errors
·         To examine the financial statements of the business so as to form an opinion as to whether or not they show a true and fair view of financial position of the business.
·         Reporting on the strengthen or/and the weaknesses of the internal control system of the firm
·         Prevention of frauds.
NB: (FRAUD)
     This is intentional misrepresentation or alteration of accounting records regarding sales, revenues, expenses and other factors for profit motive such as inflating company, stock, values obtaining more favorable financing or avoiding debt obligation.

13.                PREPAID INCOME: This refers to the income which has been received but not yet earned by the end of accounting period. Income like this is shown as liabilities in the balance sheet.

14.                ACCOUNT SALES: It is the statement prepared by the consignee and forwarded to the consignor that shows the value of sales expenses incurred by him, his commission and the net proceeds due to the consignor.

15.                ERROR OF COMPLETE REVERSAL OF ENTRY: This is a kind of error in which a transaction is recorded to the wrong side of the account.

16.                CAPITAL EXPENDITURE: Is an expenditure on buying fixed assets or adding value to them. It is also referred as an expenditure which do not arise out of normal running activities of the business.

17.                AUDITING: This is the process of independently examining financial statements, books of accounts and records of enterprise by an auditor in order to check whether or not financial statements are prepared according to the General Accepted Accounting Principles (G.A.A.P) and that they show a fair and true and true view of states of affairs of the business. Audit has got many types but among of them are as explained below:

·         PROCEDURAL AUDIT: It is the examination and review of the internal procedures used to process and record transactions of an organization.
·         MANAGEMENT AUDIT: It is kind of audit conducted to investigate the management aspect of a business.
·         STANDARD AUDIT: It is a type of audit conducted to ascertain whether the clients accounting systems complies with the requirement of standards set by the professional bodies.
·         BALANCE SHEET AUDIT: It refers to an auditors verification of the value of assets, liabilities, the balance of reserves and provisions and the amount of profit earned or loss incurred by a firm during a financial year.
·         VOUCHING AUDIT: It refers to the kind of audit whereby the auditor checks each and every transaction right from the origin in the books of price entry till they are posted.
·         FINAL COMPLETED AUDIT: It is the kind of audit carried out at the end of the financial period after all the books of accounts have been balanced and a financial statement has been prepared.

18.                BUDGETING: Generally refers to listing of all planned expenses and revenues. It is a process of planning for saving and spending.

19.                BILL OF EXCHANGE: It is unconditional order in writing, signed and addressed by one person (Drawer) to another (Drawee), requiring the Drawee to pay on demand, or at determinable or fixed future date, a specified sum of money to the third person (Payee).

20.                PUBLIC DEBT: This is a debt owed by any level of government either central, municipal or local government as a result of the government borrowing from either internal or external sources.

21.                THE IMPREST SYSTEM: It is an arrangement whereby at the beginning of the accounting period, a petty cashier is supplied with a fixed amount of money known as cash float which he uses to meet the petty expenditure for a given period –such as week or month.

22.                INTERNAL CONTROL: This is the whole system of controls, financially and otherwise, established by the government in order to carry on a business of an enterprise in an orderly and efficient manner.

23.                AUDIT PROGRAMME: It is a detailed plan of the auditing work to be performed, specifying the procedures to be followed in verification of each item in the financial statement and giving the estimated time required

24.                AUDITOR’S OPINION: It is an auditor’s view on whether or not financial statements and books of accounts audited show true financial position of an organization.

25.                AN AMBIT TO VOTE: Is the total amount of expenditure vote approved for the year to which accounting officers’ annual expenditure must be limited.

26.                C & AG: This stands for “Controller and Auditor General”. This is an officer in the public services who is appointed by the president of the United Republic and charged with the duties and power of controlling payments from the consolidated fund on behalf of national assembly. Controller and
Auditor General has the following functions:

·         Examination into the accounts of all accounting officers and receivers of revenue.
·         Examiner of other people entrusted with the revenue collection, receipts, custody, issue or payments of public money.
·         Controller of payments from consolidated funds on behalf of the national assembly.






PREPARED BY:
                             KIM SAELOUMS SIRLIIM.