Questions

The foods that are good source of fat and incredibly healthy to the body ar fatty fish, eggs, nuts, cheese, avocados, dark chocolates, etc...

Temperate Cyclones are cyclones of mid-latitudes and hence are primarily under influence of permanent winds of mid-latitudes i.e. westerlies. Their movement is therefore eastwards of their origin with average velocity of 32km per hour in summers and 48km per hour in winters.

Movement of Tropical CyclonesNormally, they move from east to west under the influence of trade winds because trade winds are permanent winds of tropical latitudes. The general direction is therefore westwards from their origin. They advance with varying velocities. Weak cyclones move at the speed of about 32km per hour while hurricanes attain the velocity of 180km per hour or more.

A Bank Reconciliation Statement is a statement prepared periodically by a customer to explain the divergence (difference) between the bank balance as per cash book and the bank balance as per Pass Book. It clearly shows the two differing balances and the outstanding items which causes the balances to disagree.

The objective of preparing such a statement is to know the causes of differences between the two balances and pass necessary correcting or adjusting entries in the books of the firm. But it is to be noted that some differences are automatically adjusted. For example - A cheque that has been sent for collection, but not yet collected, causes a difference between the balance as shown by the pass book and the balance as shown by the cash book, but no adjusting entry is required in the cash book for such a difference because, the bank will credit the firm’s account as soon as the cheque is collected.