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Genetic mapping is a crucial tool in the study of inheritance and evolution. It allows us to locate the genes that underlie traits of interest, such as disease susceptibility, crop yield, or even behavior.

Two main types of genetic mapping are used in modern research −

Association mapping.

Linkage mapping.

The article below focuses on association mapping and linkage disequilibrium (LD) mapping of quantitative trait loci (QTL).

Association Mapping

Association mapping, also known as genome-wide association study (GWAS), is a method used to identify genomic regions associated with a trait of interest in a population. The basic principle behind association mapping is to look for statistical associations between genetic variants and the trait in question.

The first step in an association study is to genotype a large number of individuals for millions of single nucleotide polymorphisms (SNPs) across the genome. These SNPs are chosen to be evenly spaced across the genome and are known to vary in frequency across different populations.

Once the genotyping is complete, statistical tests are performed to identify SNPs that are significantly associated with the trait of interest. The most commonly used statistical test is the chi-squared test, which compares the observed frequencies of a particular SNP in individuals with and without the trait.

If the frequency of the SNP is significantly different between the two groups, it suggests that the SNP is associated with the trait.

Association mapping is also useful for identifying rare variants that are associated with a trait but are difficult to detect using traditional linkage mapping.

However, there are some limitations to association mapping. One of the biggest challenges is controlling for population structure, which can lead to false-positive associations.

Population structure refers to the genetic differences between subpopulations within a larger population. If the individuals in the study come from different subpopulations, it can be difficult to distinguish between true associations and those that are due to differences in ancestry. Several methods have been developed to control for population structure, such as principal component analysis (PCA) and structured association.

Another limitation of association mapping is that it cannot identify the causative variant itself. Instead, it identifies a genomic region that is associated with the trait. This means that additional experiments, such as functional studies or fine mapping, are needed to identify the specific genetic variant that is responsible for the association.

Linkage Disequilibrium Mapping

Linkage disequilibrium (LD) mapping is a method used to identify QTLs by exploiting the non-random association between alleles at different loci.

LD is the tendency for alleles at nearby loci to be inherited together more often than expected by chance alone. This is because recombination events are relatively rare, and the alleles at two loci are more likely to be separated by mutation rather than recombination.

The basic principle behind LD mapping is to identify genomic regions where the frequency of a particular allele is significantly different between individuals with and without the trait of interest. This suggests that the allele is linked to a QTL that affects the trait.

The first step in an LD mapping study is to genotype a large number of individuals for a set of SNPs that are known to be in LD with the QTL of interest. These SNPs are chosen based on their physical proximity to the QTL and their frequency in the population. The genotyping data is then used to estimate the strength of LD between the SNPs and the QTL.

Once the LD is estimated, statistical tests are performed to identify SNPs that are significantly associated with the trait of interest. One common statistical test used in LD mapping is the chi-squared test, which compares the observed and expected frequencies of a particular SNP in individuals with and without the trait.

However, like association mapping, LD mapping also has some limitations. One major challenge is the need for a large number of markers in strong LD with the QTL. This can be difficult to achieve, especially in species with large genomes.

Another limitation is that LD mapping is sensitive to the quality of the genotyping data. Genotyping errors or missing data can lead to false associations.

Comparison of Association Mapping and LD Mapping

Association mapping and LD mapping are two powerful methods used to identify QTLs. Both methods have their own strengths and weaknesses, and the choice of method depends on the specific research question and the characteristics of the population being studied.

This makes it useful for studying complex traits that are influenced by multiple genetic and environmental factors. Association mapping is also useful for identifying rare variants that are associated with a trait but are difficult to detect using traditional linkage mapping.

This makes it a powerful tool for identifying the genetic basis of complex traits. Additionally, LD mapping can be more robust to population structure than association mapping, because it relies on LD between alleles at nearby loci rather than on differences in allele frequencies between subpopulations.


In conclusion, association mapping and LD mapping are two powerful methods used to identify QTLs. Both methods have their own strengths and weaknesses, and the choice of method depends on the specific research question and the characteristics of the population being studied.

Association mapping is useful for identifying genomic regions associated with any trait, regardless of its mode of inheritance, and for identifying rare variants that are associated with a trait but are difficult to detect using traditional linkage mapping. However, controlling for population structure can be a challenge in association mapping studies.

Overall, both association mapping and LD mapping are powerful tools for genetic mapping, and their combined use can provide a better understanding of the genetic basis of complex traits.

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Implicit Association Test In Consumer Behaviour

The idea of implicit attitudes, which is defined as introspectively unidentified (or inaccurately identified) remnants of prior encounters that facilitate favourable or unfavourable feelings, thoughts, or actions towards social objects, emerged in the early 1990s as the idea that attitudes could perhaps grow as a natural consequence of non-conscious, immediate, or implicit processes gained traction. Because implicit attitudes are independent of conscious adjustment and appraisal, non-conscious processing is assumed to have a more substantial influence on them.

As a result, the divergence between openly self-reported attitudes and implicit opinions evaluated by novel techniques like the IAT is frequently observed. Although more recent theorizing contends that implicit and explicit measurements evaluate related but different entities in memory, earlier theorizing suggested that implicit and openly measured attitudes could be distinct conceptions. Whether the explicit and implicit metrics of attitude tap two different constructions or two different types of indicators of a familiar edifice (single-process theories) or whether they portray overall cultural understanding as opposed to individual attitudes has yet to be addressed in interpretations of IAT results.

An Explanation of the Implicit Attitude Test (IAT) Methodology

Look at the product attributes IAT created to compare consumer attitudes about Coke and Pepsi. Four categories must be used for this attitude IAT, each with several examples. The target concepts refer to the two brand categories (Coke and Pepsi). The two remaining categories comprise characteristics that can be variously linked to the target concepts. The attribute categories in an attitudes IAT are pleasant and disagreeable. While IATs containing as few as two items per category have succeeded, intended notion and attribute classes typically include successful, intended notion and attribute classes typically include between 3 and 6 stimulus items (category exemplars). Examples of exemplar materials for a target feature or attribute category may be words, photos, or brand logos.

Five discriminating tasks are typically presented in a row on an IAT. Each assignment either trains the respondent in the proper reactions to a series of stimuli or gauges how quickly the subject can classify ideas and qualities when they match a response key. In the initial discrimination task, elements from the two specific abstract classes must be distinguished, for instance, by contrasting visuals of Coke and Pepsi. The amount of first test sessions frequently fluctuates with the range of stimuli units, resulting in the random order viewing of each stimulus item twice. Using terms indicating pleasant vs. unpleasant attributes as stimulus items, the second discrimination task is similar to the first.

The third differentiation task, or the initial mixed task, requires participants to classify a range of objects from both the target conception domains and the attribute categories. A standard response key is given for this task to a target concept group and an attribute group. For instance, anytime a Coke class element or a nice feature shows on the screen, subjects must immediately push a particular answer button via one hand (for instance, the “D” key with the left hand). The subject would push the other response key (for instance, the “K” key with the right hand) whenever a Pepsi classification element or a disagreeable characteristic item was given. Stimulus items are alternately presented from the two characteristic classes and the target idea, with the specific stimulus item being randomly selected from the collection of available exemplars.

The second season differentiation tests flip the appropriate solution for the objective ideas to establish a challenge capable of being examined explicitly for the preliminary combination task. The subjects practice categorizing the Coke and Pepsi target theme objects using the response buttons formerly used for the other in the fourth classification test, which is the inverted targeted concept discrimination. The reversed discriminatory task would place Pepsi on the “D” key and Coke on the “K” key if the initial target concept discrimination placed the Coke category on the “D” key and the Pepsi category on the “K” key.

This reversal aims to prepare individuals for the fifth discrimination task, the reversed combination task, by allowing them to erase the category-response key associations they learned in the initial and third discrimination tasks. The target idea categories in this final assignment are the opposite of those in the initial combined task. Tasks three and five record the crucial response latency data.

The average reaction time difference between the original combination task and the inverted combination task is used to calculate the IAT metric. The disparity in performance pace between original and reverse combined tasks serves as the foundation for the IAT metric once these aggregated response times have been transformed. The scoring method developed by Greenwald, McGhee, and Schwartz follows specific steps for data reduction, differential score computation, and IAT effect evaluation. Because it generated the most significant statistical effect sizes, this technique was selected over competing latency-based scoring systems.

IAT’s Usage in Assessing Consumer Attitudes Predicting Consumer Behaviour with IAT

Past studies indicate that the IAT’s propensity to predict behavior is erratic, with some projects demonstrating appropriate propensity and others not. IAT and explicit measures accurately predicted behavior. However, implicit measures were more robust at predicting stereotyping and discriminatory actions, according to a current systematic review of IAT psychology research that included 14 consumer behavior studies. Detailed measurements were more accurate predictors of behavior only when implicit and explicit predictions were reasonably strong

Recent studies of consumer behavior that used the IAT discovered that the IAT indeed predicts behavior. For instance, implicitly assessed self-brand identification accurately predicted purchase intent, brand choice, and perceived brand superiority. Furthermore, implicit attitudes towards the brand were the sole mediator in these associations. These findings support the idea that self-concept linkage with things directly affects the development of attitudes and behavior.

These results show that people may make decisions based on unconscious connections in their memories due to cognitive resource limits since they lack the resources to engage in conscious deliberation. Vantomme and colleagues proposed that implicit negative attitudes towards “green” or eco-friendly merchandise ought to be disentangled from explicit measures of attitude towards green products and, therefore, less probable when predicting product choice. This was because it was believed that negative implicit attitudes towards green products should be conscious, not implicit when it came to consumer behavior circumstances where a detachment between explicit and implicit opinions might eventuate. Interestingly, the contrary was the case: implicit sentiments were shown to be more favorable towards green items and predicted the choice of green products.


According to recent psychological studies, memory processes that are uncontrolled and undetected have a significant impact on human behavior. Consumer behavior research has largely ignored this emerging field despite increased interest in non-conscious processes in academic psychology; reviews of the past 15 years show a concentration on research methodologies that straightforwardly tap conscious beliefs but offer little perspective into underpinning implicit processes.

Even though these ideas are crucial to the development of the discipline, they frequently ignore the potential contribution of non-conscious processes. Furthermore, if respondents lack an attitude before being measured, cannot recall an attitude, or refuse to divulge that information, the credibility of explicit measures is jeopardized. In conclusion, elucidative steps are crucial but should not be the overarching framework for illuminating consumers’ latent processing, necessitating implicit measurements.

Understand And Troubleshoot Common Windows Blue Screen Of Death Or Stop Errors

This guide will help you understand, analyze, troubleshoot and fix Windows Blue Screen of Death, Stop Errors, Error Codes, Bug Check errors, system crash errors, system fault, kernel error crashes in Windows 11/10/8/7. When Windows encounters a condition that compromises safe system operation (i.e., a “bug”), the system halts.

Blue Screen of Death in Windows 11/10

This condition is called a ‘bug check‘. It is also commonly referred to as a system crash, a kernel error, a system fault, or a Stop Error.

In Windows XP, the Windows Error Reporting system was essentially manual but has now been improved & streamlined in Windows 7 & Windows Vista. While this may be the case, Blue Screens haven’t just vanished. You may still get to see them on Windows 7/8 too.

Usually, when a BSOD occurs, it stays for a second before the PC immediately restarts. This way we are unable to read what is written. To get around it, one has to disable the auto PC restart option from the StartUp & System Recovery settings. Knowing the error code can help identify the problem/solution. Do it as follows:

Windows will attempt to fix the problem on its own in most cases, but if it cannot recover on its own, it will cause a blue screen.

Blue Screen Errors in Windows 11/10

Users of the Windows system are sure to have experienced, at one point or another, the terrors of “The Fatal Exception”, commonly called the “Blue Screen Of Death”, or BSOD. Although the BSOD has largely been thrown onto the software slag heap, in Vista, crashes haven’t been totally banished. When Windows encounters a condition that compromises safe system operation (i.e., a “bug”), the system halts. This condition is called a ‘bug check’. It is also commonly referred to as a system crash, a kernel error, a system fault, or a Stop error. When Windows encounters such a serious error that forces it to stop running, it displays a BLUE SCREEN OF DEATH or just ‘lovingly’ called BSOD!

In Windows 11/10/8/7, unlike XP, where the system was essentially manual, the Windows Error Reporting has been improved & streamlined in Windows 7 & Vista. One had to follow-up to see if a solution had become available. This was a rather painful process. In Windows 10/8/7/Vista, this entire reporting and follow-up process is automated.

These days a Windows 11/10/8/7/Vista user is more often likely to see a message as follows: “Microsoft Windows Operating System is not responding.” And users are given two possibilities. They can either “Close the program” or “Wait for the program to respond.” One waits in the hope that the issue will be resolved, or else then one just closes the program and gets prepared to lose information. At least, these messages look less daunting.

The BSODs on the other hand were/are quite traumatic and frustrating, to say the least!

The exact text of a Stop error varies, according to what caused the error. But the format is standardized and is made up of 3 parts:

PART 1: Symbolic error name: This is the Stop Error message that is given to the OS and corresponds to the Stop Error number that appears.

PART 2: Troubleshooting recommendations: This text applies to all Stop Errors of that particular type.

PART 3: Error number and parameters: Its the bug check information. The text following the word STOP includes the error number, in hexadecimal notation, and up to four parameters that are typical of this error type.

In general, there are not too many options for any type of recovery. Normally, one tries to just “reboot” the PC in the hope that the BSOD occurred because of a rare condition of some driver which was overlooked in coding and testing. But if the BSOD persists, there are some tactics that may be employed to repair the system there are over 250 documented BSOD codes.

Take, for example, the most common BSOD:


This is a fairly common BSOD that occurs when a driver has illegally accessed a memory location while NT is operating at a specific IRQL. This is a driver coding error, akin to trying to access an invalid memory location.

There is none. This is a fatal error and is a driver coding error.

What is the first step to take to resolve a Blue Screen of Death error

The BSODs or Stop Errors in Windows 10 appear to be better and more user-friendly and easier on the eyes. But they don’t give many details. You have to force your OS to display Stop Error information.

Read: Convert Windows error codes to strings using NET HELPMSG command

How to Debug Memory Dumps

To know how to debug Memory Dumps so that you can find out the cause for your BSOD, download and install the Microsoft Debugging Tools. Make certain that your page file still resides on the system partition. Otherwise, Windows will not be able to save the debug files.

You can use Crash Dump Analyzer software to analyze crash dump reports.


First & Foremost, see if a System Restore can resolve this issue.

Else, then run your anti-virus and anti-spyware and your PC Junk/Registry Cleaner.

After this, Run the Windows Check Disk Utility.

Then try to identify if you’ve made any software or hardware change or modification.

In most cases, the software is the victim and not the cause of BSOD’s. So don’t rule out hardware problems. It could be damaged hard disks, defective physical RAM, overheated CPU chips or anything else!

Check if you can see a driver’s name in the error details. If you can, then simply disabling, removing, or rolling back that driver to an earlier version can help solve that problem. Network interface cards, disk controllers, and Video Adapters are the culprits, most often.

Check your system BIOS carefully Is an update available from the manufacturer of the system or motherboard? Check the BIOS documentation carefully; resetting all BIOS options to their defaults can sometimes resolve an issue caused by over tweaking.

Check if you are low on system resources? Sometimes a critical shortage of Disk Space or RAM can cause BSOD’s.

Check if a system file has been damaged? Work in Safe Mode, as only the core drivers and services are activated. If your system starts in Safe Mode but not normally, you very likely have a problem driver. Try running Device Manager in Safe Mode and uninstalling the most likely suspect. Or run System Restore in Safe Mode.

Run the Windows 10 Blue Screen Troubleshooter.

For analyzing Crash Dumps, this MSDN print-link & BlueScreenView may help you.

What to do if you suspect that a Driver is causing BSOD’s

If you suspect that a buggy device driver is at fault for the BSOD’s, call upon a lesser-known but powerful troubleshooting tool called the Driver Verifier Manager. Enter verifier in the search bar and hit enter to bring up chúng tôi Run As Administrator. This tool helps you to actually identify the flawed driver.

Driver Verifier Manager works in the following manner. Instead of your machine throwing up an undecipherable BSOD at you, at any time, you can make Driver Verifier stop your computer at startup, with a BSOD which will explain the actual problem, rather accurately! You can then choose to resolve the problem by either updating, rolling back or uninstalling the offending driver.

Please do note that in the rare eventuality the Driver Verifier Manager does find a non-conforming driver; there could be a possibility that it may not be the offending one. So do exercise extreme caution. Regard the identified Driver/s with suspicious and exercise your best judgment in such a case.

Having narrowed down to the problematic Driver, you have three options: Update, Roll Back or Uninstall the Device Driver.

To do that, open Device Manager. Open the properties dialog box for the device, and use the following buttons on the Driver tab to perform maintenance tasks:

Update Driver: This will start the Hardware Update Wizard.

Roll Back Driver: This will uninstall the most recently updated driver and will roll back your configuration, to the earlier version.

Uninstall Driver: This will uninstall completely the driver’s files and registry settings for the selected hardware.

Read: How to find which Driver is causing the Blue Screen on Windows?

List of Common Windows Blue Screen Errors & solutions STOP 0x000000D1 or DRIVER_IRQL_NOT_OR_EQUAL

Probably the most common BSOD! This occurs when a driver has illegally accessed a memory location while NT is operating at a specific IRQL. This is a driver coding error, akin to trying to access an invalid memory location. Recovery/Workaround: Usually none. But these may help KB810093 , KB316208 & KB810980.

Read: Bluescreen after installing Drivers in Windows


A kernel-mode process or driver attempted to access a memory location without authorization. This Stop error is typically caused by faulty or incompatible hardware or software. The name of the offending device driver often appears in the Stop error and can provide an important clue to solving the problem. If the error message points to a specific device or category of devices, try removing or replacing devices in that category. If this Stop error appears during Setup, suspect an incompatible driver, system service, virus scanner, or backup program. This KB314063 may show you the direction.


A hardware driver or system service requested data that was not in memory. The cause may be defective physical memory or incompatible software, especially remote control, and antivirus programs. If the error occurs immediately after installing a device driver or application, try to use Safe Mode to remove the driver or uninstall the program. For more information, see KB894278 & KB183169.


A kernel-mode process or driver attempted to perform an illegal memory allocation. The problem can often be traced to a bug in a driver or software. It is also occasionally caused by a failure in a hardware device. For more information, see KB265879.


This occurs if Windows if unable to access the volume containing the boot files. But if you get this message while updating TO Vista, check that you have compatible drivers for the disk controller and also re-check the drive cabling, and ensure that it is configured properly. If you’re reusing ATA-66 or ATA-100 drivers, make sure you have an 80-connector cable, and not the standard 40-connector IDE cable. See KB297185 and KB315403.


The Windows kernel detected an illegal or unknown processor instruction, often the result of invalid memory and access violations caused by faulty drivers or hardware devices. The error message often identifies the offending driver or device. If the error occurred immediately after installing a driver or service, try disabling or removing the new addition.


A problem occurred within the NTFS file-system driver. A similar Stop error, 0x23, exists for FAT32 drives. The most likely cause is a hardware failure in a disk or disk controller. Check all physical connections to all hard disks in the system and run Check Disk. KB228888 will help you.


Failed or defective physical memory (including memory used in video adapters) is the most common cause of this Stop error. The error may also be the result of a corrupted hard disk or a damaged motherboard.


Your system ran out of page table entries (PTEs). The cause of this relatively uncommon error may be an out-of-control backup program or a buggy device driver. For more information, see KB256004.


Most likely due to a Hardware failure, like defective memory chips, mismatched memory modules, a malfunctioning CPU, or a failure in your fan or power supply are the probable reasons for this BSOD. It can also occur if you have overclocked your CPU. The message gives more details. For more help see KB137539.


This indicated that a poorly written driver is causing your computer to request large amounts of kernel memory. Troubleshooting suggestions are identical to those found in the STOP 0X3F message. KB256004 will help you


It could occur after you install a new video adapter or an updated (and poorly written) video driver. Replacing the video adapter or using a different video driver could help. See KB293078.


This occurs if there is a serious security problem with Windows. A subsystem, such as Winlogon or the CSRSS is compromised; or due to a mismatch in system files; or if system permissions have been incorrectly modified. A common cause of this problem is some 3rd-party programs. Try to identify any new program which you have installed and uninstall it.


This indicates a damaged page file; or disk or file corruption; or faulty hardware. The error will indicate the exact nature and the name of the damaged system file. You may have to use the Windows recovery Environment or a System Restore or Last Known Good Configuration to resolve this issue.


This stop error is rare and is caused due to failure to read the registry properly from the hard disk. Best to try and restore the registry from your backup.


This stop error is caused by an application trying to divide by zero. If you receive this error & don’t know which application caused it, you might want to try & examine memory dump.


An incorrectly configured device driver usually causes this type of error. Difficult to isolate and troubleshoot.


This Bugcode 0x5 indicates that a kernel process was making an attempt to attach to another process. To aid in the diagnosis, the user should note all applications that were executing at the time of the failure. There is no recovery or workaround.


Such an error is usually caused by a poorly written driver or firmware. Difficult to troubleshoot, but Device Manager or System Information tool can help you.


This stop error occurs when Windows has trouble reading from the hard disk. This error can be caused by a faulty device driver. You may also try running your antivirus.


This Bugcode 0x4E error is usually caused by faulty RAM. You may want to get your RAM checked or replaced. If that doesn’t work, there is no other known recovery or workaround


If you have overclocked your CPU, this could result. Also check your power supply.


This Bugcode 0x44 indicates a fault in driver logic. This has been seen to occur on a heavily loaded system. There is no recovery or workaround.


Usually caused by bad SIMMS. Best to call your hardware vendor.

You may also want to take the help of BlueScreenView. It is a utility that cans all your minidump files created during ‘blue screen of death’ crashes and displays the information about all crashes in one table. For each crash, BlueScreenView displays the minidump filename, the date/time of the crash, the basic crash information displayed in the blue screen (Bug Check Code and 4 parameters), and the details of the driver or module that possibly caused the crash (filename, product name, file description, and file version). For each crash displayed in the upper pane, you can view the details of the device drivers loaded during the crash in the lower pane. BlueScreenView also marks the drivers that their addresses found in the crash stack, so you can easily locate the suspected drivers that possibly caused the crash.

Additional Resources:

Read: Purple, Brown, Yellow, Red, Green Screen of Death explained.

Accounts Receivable – Debit Or Credit

Definition of Accounts Receivable – Debit or Credit Explanation

A business cannot operate in isolation, so to run a business, certain facilities must provide to the customers to survive and achieve sales targets. Generally, accounts receivable have a debit balance, but in some situations, the balance can also become credit. When goods are given on credit to the customers or the service is rendered for which the amount is not received. The account of the customer is classified under accounts receivables in current assets.

Recording Accounts Receivable

Accounts receivable are the liquid asset after the cash balance. When sales are made to the debtor, the accounts receivable will debit with the sales account’s corresponding credit. The sales on the credit side increased, and accounts receivables on the debit side also increased. When cash is received from the debtors against such sales, the cash account is debited with the corresponding credit to the account receivable. The cash is increased on the debit side, and the receivables are decreased on the debit side.

Example of Accounts Receivable – Debit or Credit

ABC Ltd. bought the goods amounting to $ 20,000 on credit from XYZ Ltd on 17th March 2023.

This amount of $20,000 was then received on 8th April from ABC Ltd. Record journal entries of the above transactions in the books of XYZ Ltd.

Journal Entries (FY 2023 – 2023)



Debit ($)


8th April 2023 Cash or Bank A/c 20,000

     To ABC Ltd. A/c


(Being Amount Received from Debtor ABC Ltd.)

ABC Ltd. is to be shown as debtors, and the amount due will be shown as an asset under trade receivables under accounts receivables.

(FY 2023 – 2023)



Debit ($)


8th April 2023 Cash or Bank A/c  20,000

     To ABC Ltd. A/c


(Being Amount Received from Debtor ABC Ltd.)

Accounts Receivable in Debitor Journal Entries for Accounts Receivable

Goods Sold on Credit to the Customer


Debit ($)


Customer A/ XXX

    To sales A/c


(being credit sales made to Debtor  amounting xxx )

Customer Account is to be shown under the accounts receivables. Here the accounts receivable have the debit balance.

When the cash is received from the customer with the full amount



Debit ($)


Cash or Bank A/c  XXX

    To Customer A/c


(being amount received from Debtor against credit sales amounting to XXX )

When the cash is received from the customer after giving the discount



Debit ($)

Cash or Bank A/c  XXX

Sales Discount A/c

                 To Customer A/c


(being the amount received from the Debtor against credit sales amounting to XXX  after giving the discount of XXX)



Debit ($)


Cash or Bank A/c  XXX

    To Customer A/c


(being Advance received from Debtor (party name) amounting to XXX )

The customer account is to be shown under the accounts receivables; here, the accounts receivable have a credit balance.

Accounts Receivable in Trial Balance and Balance Sheet

In Trial Balance, accounts receivables are shown with the actual amount receivable from the third party. For example, A Ltd sold goods to B Ltd. amounting to $ 5,000. In the trial, balance B Ltd will be shown as a debtor or accounts receivable with a balance of $ 5000.

But the balance sheet shows net accounts receivables after adjusting cash discounts, bad debts, etc. Like in the above example, if the amount received is $ 4,000 and $ 1,000 cannot be receivable due to the bankruptcy of Mr. B., then in the Balance sheet, $ 4,000 will be shown as debtors, and $ 1,000 will be shown in the profit and loss account as $ 1,000.

Conclusion – Accounts Receivable – Debit or Credit Recommended Articles

This is a guide to Accounts Receivable – Debit or Credit. Here we also discuss the definition and recording of accounts receivable, an example, and journal entries. You may also have a look at the following articles to learn more –

Google (Or Page Rank

It’s no secret anymore that Google ranks as the number one defacto-standard in the field of major search engines. In 2003, Google accounts for more than 85% of all Internet searches on a daily basis. Google now has many versions running in many different countries, including China, Japan, the U.K., Hong-Kong and many others.

When the livelihood of an entire company depends on just one search engine, this tells you a lot about the success of Google. It also underlines the importance of any web site ranking high in Google. In order to develop an independant and objective ranking system that has integrity, is both fair to everyone and is efficient for all end users searching on a specific keyword or keyphrase, Google has developed the Page Rank (PR) Algorithm.

The Google Page Rank value relies on the uniquely democratic nature of the Internet by using its vast global link structure as a prime indicator of an individual page’s value. In essence, Google interprets a link from page A to page B as a vote, by page A, for page B. But, Google looks at more than the sheer volume of votes, or links a page receives. It also analyzes the page that casts the vote. Votes cast by pages that are themselves important or are favorably viewed as “established firms” in the Web community weigh more heavily and help to make other pages look established too.

Established, high-quality sites receive a higher Page Rank, which Google remembers each time it conducts a search. Of course, important pages mean nothing to you if they don’t match your query. So, Google combines Page Rank with sophisticated text-matching techniques to find pages that are both important and relevant to your search. Google goes far beyond the number of times a term appears on a page and examines all aspects of the page’s content (and the content of the pages linking to it) to determine if it’s a good match for your query.

Just found this in my logs: When you type chúng tôi it still goes to the ‘real’ Google, except it has no PR! Google with a PR of 0? I think this is real strange.

Source: Serge Live!

Open Delta Connection Or V

If one transformer of delta-delta connected transformer bank is damaged or opened, then rest of the system will continue to supply the 3-phase power. If this damaged transformer is isolated, the remaining two transformers will function as a 3-phase bank with rating reduced to about 58 % that of the original delta-delta bank. This type of arrangement is known as open-delta or V-V connection.

Therefore, in the case of open-delta or V-V connection, two instead of three 1-phase line voltage and 120° displaced in time from the other two secondary voltages. Therefore, if the balanced 3-phase supply is connected to the primary windings of the open-delta connection, the balanced three-phase voltages are produced on the secondary sides, when the leakage impedances are negligible.

Open-Delta Connection Calculations and Formulae

If V_{2} and I_{2} are the rated secondary voltage and rated secondary current respectively of the delta-delta connected transformer. Then, the line current to the load of a delta connected system is √3𝐼_{2}. Therefore, the normal delta load VA is,

$$mathrm{𝑆_{triangle−triangle} = √3 × line:voltage × line:current}$$

$$mathrm{Rightarrow:𝑆_{triangle−triangle} = √3 × 𝑉_{2}× (√3𝐼_{2}) = 3𝑉_{2}𝐼_{2} … (3)}$$

Now, one transformer is removed, the delta-delta connection becomes open-delta connection and the lines are in series with the windings of the transformer. Thus, the secondary line currents is equal to the rated secondary current. Therefore, the load VA carried by the opendelta connection without exceeding the ratings of the transformer is,

$$mathrm{𝑆_{V−V} = √3 𝑉_{2} 𝐼_{2} … (4)}$$


$$mathrm{frac{𝑆_{V−V}}{𝑆_{triangle−triangle}}=frac{√3 𝑉_{2} 𝐼_{2}}{3 𝑉_{2} 𝐼_{2}}=frac{1}{√3}= 0.577}$$

$$mathrm{Rightarrow S_{V-V}=57.7% :of:S_{triangle-triangle}::::…(5)} $$

Hence, the load that can be carried by an open-delta transformer without exceeding the ratings of it is 57.7 % of the original load that is carried by the normal delta-delta transformer bank.


$$mathrm{frac{VA:per:transformer}{Total:3 − phase:VA}=frac{𝑉_{2} 𝐼_{2}}{√3 𝑉_{2} 𝐼_{2}}=frac{1}{√3} = 0.577… (6)}$$

From the eq. (6), it is clear that the VA supplied by each transformer in an open-delta system is also 57.7 % of the total 3-phase VA.

Now, if three 1-phase transformers are connected in delta-delta fashion and supplying rated load. As soon as it becomes an open-delta transformer, the current in each winding is increased by √3 times, i.e., full line current flows in each of the remaining two phase windings of the transformer. Hence, each transformer in the open-delta system is overloaded by 73.2%. Therefore, it is an important precaution that the load should be reduced by √3 times in the case of V-V connection of the transformers. Otherwise, the remaining two transformers may breakdown due to overheating.

Power Supplied by Open-Delta (V-V) Connected Transformer

When an open-delta bank of two transformers supplies a balanced three phase load of power factor cos φ, then the phase angle between the line voltage and the line current in one transformer is (30°+φ) whereas the phase angle between the line voltage and the line current in the other transformer is (30°-φ). Hence, one transformer operates at a power factor of cos(30°+φ) and the other at cos(30°-φ). Therefore, the power supplied by the transformers is given by,

$$mathrm{𝑃_{1} = 𝑉_{𝐿} 𝐼_{𝐿}:cos(30° + φ)}$$

$$mathrm{𝑃_{2} = 𝑉_{𝐿} 𝐼_{𝐿}:cos(30° – φ)}$$

The total power supplied by the transformers is

$$mathrm{𝑃 = 𝑃_{1} + 𝑃_{2} = 𝑉_{𝐿} 𝐼_{𝐿 }cos(30° + φ) + 𝑉_{𝐿} 𝐼_{𝐿}:cos(30° − φ)}$$

$$mathrm{Rightarrow: 𝑃 = 𝑉_{𝐿} 𝐼_{𝐿} (cos:30°:cos:φ − sin:30°:sin φ + cos :30°:cos:φ + sin 30°:sin φ)}$$

$$mathrm{Rightarrow: 𝑃 = 2 𝑉_{𝐿} 𝐼_{𝐿}:cos :30°:cos:φ}$$

$$mathrm{Rightarrow 𝑃 = √3 𝑉_{𝐿} 𝐼_{𝐿 }cos:φ … (7)}$$

At the load of unity power factor i.e.

$$mathrm{cos φ = 1 Rightarrow: φ = 0°}$$

Hence, the power supplied by each transformer is

$$mathrm{𝑃_{1} = 𝑃_{2} = 𝑉_{𝐿} 𝐼_{𝐿}:cos 30° =frac{√3}{2}𝑉_{𝐿} 𝐼_{𝐿} … (8)}$$

Applications of the Open Delta or V-V Connection

Following are the applications in which open-delta system is used −

As a temporary measure, when one transformer of a delta-delta bank is damaged and removed for maintenance.

The V-V connected transformers are used to supply a combination of large 1-phase and where the full growth of load requires several years. In such cases, an open-delta system is installed in the initial stage and whenever the need arises at a future date to accommodate the growth in the power demand, a third transformer is added for deltadelta operation. This third transformer increases the capacity of the bank by 73.2%.

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