tag:blogger.com,1999:blog-44545438375672108232024-03-12T09:51:19.230+05:00KASHMIRKashmir is the part of Heaven....!frndbook.blogsot.comhttp://www.blogger.com/profile/10807982213154720214noreply@blogger.comBlogger58125tag:blogger.com,1999:blog-4454543837567210823.post-92172623572942232622013-08-11T13:12:00.002+05:002013-08-11T13:12:53.513+05:00<div dir="ltr" style="text-align: left;" trbidi="on">
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiCJodTzhDft4lypI-ZajoH7bwzY-UIElI7lSKgU3awUOj6gbVNynHIOBoz2s2rj5UllGzno_JmKVK2XezoEpTJ4ARpKsDuSJjQv9A0OhLYEIQ-OJZxmJWzf9D1vXWwvRUYsc2OK1HIt2aB/s1600/467369_218365618279689_100003187570921_366393_1888054270_o.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" height="300" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiCJodTzhDft4lypI-ZajoH7bwzY-UIElI7lSKgU3awUOj6gbVNynHIOBoz2s2rj5UllGzno_JmKVK2XezoEpTJ4ARpKsDuSJjQv9A0OhLYEIQ-OJZxmJWzf9D1vXWwvRUYsc2OK1HIt2aB/s400/467369_218365618279689_100003187570921_366393_1888054270_o.jpg" width="400" /></a></div>
A scene of peer gali near mirpur azad kashmir........<br /><br /></div>
frndbook.blogsot.comhttp://www.blogger.com/profile/10807982213154720214noreply@blogger.com5tag:blogger.com,1999:blog-4454543837567210823.post-28996960765820371392013-07-17T23:07:00.002+05:002013-07-17T23:07:14.032+05:00Financial Statements<div dir="ltr" style="text-align: left;" trbidi="on">
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<a href="http://accountingniche.blogspot.com/2012/01/cash-flow-statement.html"><span style="color: #6699cc; font-family: "Arial","sans-serif"; font-size: 13.5pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">Cash
Flow Statement</span></a><span style="color: #333333; font-family: "Arial","sans-serif"; font-size: 13.5pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<b><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Cash Flow Statement:</span></b><span style="color: #333333; font-family: "Arial","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
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<span style="color: #333333; font-family: "Arial","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";"><br />
Cash flow statement does not include amount of future
cash dealings that are on credit. Cash is not same as net income
in income statement and balance sheet. There are 3 types of business activities
regarding cash dealings. </span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">operating
, investing and financing activities.</span><span style="color: #333333; font-family: "Arial","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
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<br />
There are 2 basic methods to make cash flow statements;</span></div>
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<li class="MsoNormal" style="background: white; color: #333333; line-height: normal; margin-bottom: 3.0pt; mso-list: l2 level1 lfo1; tab-stops: list .5in;"><span style="font-family: "Arial","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";">Direct Method.</span></li>
<li class="MsoNormal" style="background: white; color: #333333; line-height: normal; margin-bottom: 3.0pt; mso-list: l2 level1 lfo1; tab-stops: list .5in;"><span style="font-family: "Arial","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";">Indirect Method.</span></li>
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<br /></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<b><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Operating Activities:</span></b><span style="color: #333333; font-family: "Arial","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";"><br />
<br />
</span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Cash inflows and
outflows by business operations. Operating activities shows how much cash
is generated from products or services of the business. Changes in cash,
account receivable, depreciation, account payable etc are shown in cash
from operating activities.</span><span style="color: #333333; font-family: "Arial","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";"><br />
<br />
</span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">---> Cash
flow is calculated by adjusting net income by adding or subtracting
differences in revenues, expenses and credit dealings resulting from
transactions from one period to the next. </span><span style="color: #333333; font-family: "Arial","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";"><br />
<br />
</span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">---> These
adjustments are made because of non-cash items in net income and total assets
and liabilities.All transactions does not include cash, many items have to be
revised when calculating cash flow.</span><span style="color: #333333; font-family: "Arial","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";"><br />
<br />
---> </span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Depreciation is added
back in net sales. When the asset is sold the income is iincluded in the cash
inflow.</span><span style="color: #333333; font-family: "Arial","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";"><br />
<br />
---> </span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Changes in accounts
receivable in balance sheet from one period to the next is also included
in cash flow statement. If accounts receivable decreases, this shows that
more cash is entered from credit accounts, the amount by
which account receivable has decreased is added to net sales.</span><span style="color: #333333; font-family: "Arial","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";"><br />
<br />
</span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">--->If accounts
receivable increase from one period to the next, the amount of the increase is
subtracted from net sales because, the amount in accounts
receivable is revenue and are not cash.</span><span style="color: #333333; font-family: "Arial","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";"><br />
<br />
---> </span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">An increase in
inventory, shows that a company has purchased more raw materials inventory. If
the inventory purchased with cash, the increase in inventory
is subtracted from net sales.</span><span style="color: #333333; font-family: "Arial","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";"><br />
<br />
</span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">---> A decrease in
inventory will be added to net sales. If inventory was purchased on credit, an
increase in accounts payable will be shown on the balance sheet and amount
of the increase from one period to the other will be added
to net sales.</span><span style="color: #333333; font-family: "Arial","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";"><br />
<br />
---> </span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Expenses, for example
taxes payable, salaries payable and prepaid insurance. If paid, then the
difference in the value from one year to the next has to be subtracted from net
income. </span><span style="color: #333333; font-family: "Arial","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";"><br />
<br />
</span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">--->If there is an
amount that is still to be paid, then any differences will have to be added to
net earnings.<br />
<br />
<b>Investing Activities:</b> </span><span style="color: #333333; font-family: "Arial","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";"><br />
<br />
</span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Changes in equipment,
assets or investments related to cash flow from investing.</span><span style="color: #333333; font-family: "Arial","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";"><br />
<br />
</span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">--->Cash changes from
investing are due to purchase of new equipment, buildings
or other assets that are short term such as marketable securities.</span><span style="color: #333333; font-family: "Arial","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";"><br />
<br />
</span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">--->When a company
sale an asset, the cash inflow occurs.<br />
<br />
<b><i>Financing activities:</i></b></span><span style="color: #333333; font-family: "Arial","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";"><br />
</span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br />
Changes in debt, loans or dividends are cash flow from financing activities.<br />
<br />
---> Changes in cash from financing activities are when the capital is
increased, it is cash inflows.<br />
<br />
---> When dividends are paid, this is cash outflows.<br />
<br />
--->If a company issues a bond to the public, the company receives cash.<br />
<br />
--->When interest is paid to public, the company is reducing its cash.</span><span style="color: #333333; font-family: "Arial","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-outline-level: 3;">
<a href="http://accountingniche.blogspot.com/2012/01/introduction-to-adjusting-entries.html"><span style="color: #6699cc; font-family: "Arial","sans-serif"; font-size: 13.5pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">Introduction
to Adjusting Entries</span></a><span style="color: #333333; font-family: "Arial","sans-serif"; font-size: 13.5pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<b><u><span style="color: #333333; font-family: "Arial","sans-serif"; font-size: 13.5pt; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";">Adjusting Entries:</span></u></b><span style="color: #333333; font-family: "Arial","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";"><br />
<br />
"Adjusting entries are journal entries made at the end of accounting
period to allocate revenue and expenses to the period in which they actually
applicable."</span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: 3.0pt; margin-left: 0in; margin-right: 0in; margin-top: 0in; mso-list: l5 level1 lfo2; tab-stops: list .5in; text-indent: -.25in;">
<span style="color: #333333; font-family: Symbol; font-size: 10.0pt; mso-bidi-font-family: Symbol; mso-bidi-font-size: 11.5pt; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: #333333; font-family: "Arial","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";">Adjusting entries are
required because normal journl entries are based on actual transactions and the
date on which these transactions occur may not be the date required for
the matching principle of accrual based accounting.</span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<b><u><span style="color: #333333; font-family: "Arial","sans-serif"; font-size: 13.5pt; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";">Prepayments:</span></u></b><span style="color: #333333; font-family: "Arial","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";"><br />
<br />
Adjusting entries for prepayments are necessary for cash that
received before delivery of goods or services.<br />
<br />
--> When this cash is paid, firstly it is recorded in a prepaid expense
account on asset side, this amount is to be expired with the time
e.g. rent, insurance as it is consumed.<br />
<br />
--> A company receiving the cash for goods and services yet to be
delivered will have to record the amount in an unearned revenue or liability
account. An adjusting entry to record the revenue is used as necessary.</span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="color: #333333; font-family: "Arial","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";"><br />
</span><b><u><span style="color: #333333; font-family: "Arial","sans-serif"; font-size: 13.5pt; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";">Accruals:</span></u></b><span style="color: #333333; font-family: "Arial","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";"><br />
<br />
Accrued revenues are revenues that have been recorded, that is services have
been performed or goods have been delivered, but their cash payment yet
not received.<br />
<br />
--> When the revenue is recorded, it is recorded as a receivable. Accrued
expenses have not yet paid, so they are recorded in a payable account.<br />
<br />
--> Expenses for interest, taxes, rent, and salaries are commonly accrued
for reporting purposes.</span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-outline-level: 3;">
<a href="http://accountingniche.blogspot.com/2012/01/property-plant-and-equipment.html"><span style="color: #6699cc; font-family: "Arial","sans-serif"; font-size: 13.5pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">property
plant and equipment</span></a><span style="color: #333333; font-family: "Arial","sans-serif"; font-size: 13.5pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<b><span style="background: white; color: black; font-family: "Times New Roman","serif"; font-size: 25.0pt; mso-fareast-font-family: "Times New Roman";">IAS
16 <i>Property, Plant and Equipment</i></span></b><span style="color: #333333; font-family: "Arial","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">This Standard
is for the accounting treatment for property, plant and equipment. This
principal is used in accounting for property, plant and equipment,
their recognition, the determination of their cost amounts and the depreciation
charges.</span><span style="color: #333333; font-family: "Arial","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-indent: -.25in;">
<span style="color: black; font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">·</span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> <b>Tangible</b></span><span style="color: black; font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> items that;</span><span style="color: #333333; font-family: "Arial","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">--> </span><span style="color: black; font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">H</span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">eld for use in the production or supply of goods or services, for
rental purposes, or for any other business Purposes.</span><span style="color: #333333; font-family: "Arial","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">--> Used
for more than one period.</span><span style="color: #333333; font-family: "Arial","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-indent: -.25in;">
<span style="color: black; font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">·</span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> <b>Cost</b></span><span style="color: black; font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> of an item;</span><span style="color: #333333; font-family: "Arial","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="color: #333333; font-family: "Arial","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";"><br />
</span><span style="color: black; font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">--> Its purchase
price, import duties, non-refundable taxes are included, and trade Discounts
and rebates are deducted.</span><span style="color: #333333; font-family: "Arial","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">--> </span><span style="color: black; font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">C</span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">osts in bringing the asset to the location and making
it Capable of operating in the manner that is required.</span><span style="color: #333333; font-family: "Arial","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">--> Costs of removing
the item and restoring the site.</span><span style="color: #333333; font-family: "Arial","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-indent: -.25in;">
<span style="color: #333333; font-family: "Arial","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";"><br />
</span><span style="color: black; font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">·</span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> <b>Measurement</b> after
recognition;</span><span style="color: #333333; font-family: "Arial","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";"><br />
<br />
these are measured by 2 methods;<br />
--> cost model.<br />
--> revaluation model.<br />
<br />
</span><span style="color: black; font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">·</span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> <b>Cost
Model</b>:</span><span style="color: #333333; font-family: "Arial","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="color: #333333; font-family: "Arial","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";"><br />
</span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">After recognition,
property, plant and equipment shall be carried at its cost less any accumulated
depreciation</span><i><span style="color: #007f00; font-family: "Times New Roman","serif"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"> </span></i><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">and any accumulated impairment losses.</span><span style="color: #333333; font-family: "Arial","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-indent: -.25in;">
<span style="color: #333333; font-family: "Arial","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";"><br />
</span><span style="color: black; font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">·</span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> <b>Revaluation
Model</b>:</span><span style="color: #333333; font-family: "Arial","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="color: #333333; font-family: "Arial","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";"><br />
</span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">After recognition,
property, plant and equipment can be measured at a revalued amount,
its book value at the date of the revaluation less accumulated
depreciation</span><i><span style="color: #007f00; font-family: "Times New Roman","serif"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"> </span></i><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">and accumulated impairment
losses. Revaluations shall be made with regularity to ensure that
the cost value does not differ materially which would be determined
using book value at the end of period.</span><span style="color: #333333; font-family: "Arial","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-indent: -.25in;">
<span style="color: black; font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">·</span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> <b>Increase
in Value:</b></span><span style="color: #333333; font-family: "Arial","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-indent: -.25in;">
<br /></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-indent: -.25in;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> If an asset’s book value is
increased as a result of a revaluation,</span><i><span style="color: #007f00; font-family: "Times New Roman","serif"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"> </span></i><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">the increase shall be
recorded in income and add in equity under the heading of revaluation
surplus. However, the increase shall be recorded in profit or loss to the
extent that it reverses a revaluation decrease of the same asset previously
recorded in profit or loss.</span><span style="color: #333333; font-family: "Arial","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: 3.0pt; margin-left: 0in; margin-right: 0in; margin-top: 0in; mso-list: l1 level1 lfo3; tab-stops: list .5in; text-indent: -.25in;">
<span style="color: #333333; font-family: Symbol; font-size: 10.0pt; mso-bidi-font-family: Symbol; mso-bidi-font-size: 11.5pt; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Decrease
in Value:</span></b><span style="color: #333333; font-family: "Arial","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: 12.0pt;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">If an asset’s book
value is decreased as a result of a revaluation,</span><i><span style="color: #007f00; font-family: "Times New Roman","serif"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"> </span></i><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">the decrease shall be recorded in profit or loss. However, the
decrease shall be recorded in income to the extent of any credit balance
existing in the revaluation surplus in respect of that asset.</span><span style="color: #333333; font-family: "Arial","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-indent: -.25in;">
<span style="color: black; font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">·</span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> <b>Depreciation:</b></span><span style="color: #333333; font-family: "Arial","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-indent: -.25in;">
<br /></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-indent: -.25in;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> It<i> </i></span><i><span style="color: #007f00; font-family: "Times New Roman","serif"; font-size: 9.0pt; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"> </span></i><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">is the systematic allocation of the depreciable
amount of an asset over its useful life. Depreciable amount is the
cost of an asset, or other amount substituted for cost, less its residual
value. Each part of an item of property, plant and equipment with a cost that
is significant in relation to the total cost of the item shall be depreciated
separately. The depreciation charge for each period shall be
recorded in profit or loss unless it is included in the book value of
another asset.</span><span style="color: #333333; font-family: "Arial","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";"><br />
<br />
</span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">The depreciation method used shall reflect the pattern in which
the asset’s future economic benefits are expected to be consumed by the entity.</span><span style="color: #333333; font-family: "Arial","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-indent: -.25in;">
<br /></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-indent: -.25in;">
<span style="color: black; font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">·</span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> <b>Residual
Value:</b></span><span style="color: #333333; font-family: "Arial","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-indent: -.25in;">
<br /></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-indent: -.25in;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> It is the value<i> </i>of an
asset as the estimated amount that an entity would currently obtain from
disposal of the asset, after deducting the estimated costs of disposal, if the
asset were already of the age and in the condition expected at the end of its
useful life.</span><span style="color: #333333; font-family: "Arial","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-outline-level: 3;">
<a href="http://accountingniche.blogspot.com/2011/12/accounting-for-inventories-there-are.html"><span style="color: #6699cc; font-family: "Arial","sans-serif"; font-size: 13.5pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">Inventories</span></a><span style="color: #333333; font-family: "Arial","sans-serif"; font-size: 13.5pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div align="center" class="MsoNormal" style="background: #FFF9EE; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b><u><span style="color: #222222; font-family: "Georgia","serif"; font-size: 11.5pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">ACCOUNTING FOR
INVENTORIES:</span></u></b><span style="color: #222222; font-family: "Georgia","serif"; font-size: 11.5pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";"></span></div>
<div align="center" class="MsoNormal" style="background: #FFF9EE; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="background: #FFF9EE; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b><span style="color: #222222; font-family: "Georgia","serif"; font-size: 11.5pt; mso-bidi-font-family: Arial; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";">International Accounting Standard (IAS) 2</span></b><span style="color: #222222; font-family: "Georgia","serif"; font-size: 11.5pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";"></span></div>
<div align="center" class="MsoNormal" style="background: #FFF9EE; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="background: #FFF9EE; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<span style="color: #222222; font-family: "Georgia","serif"; font-size: 11.5pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">This standard is established
for providing proper guidence for determining the cost of inventories involved
in a business. It provides the information for treating
inventories basically at two levels.</span></div>
<ol start="1" style="margin-top: 0in;" type="1">
<li class="MsoNormal" style="background: #FFF9EE; color: #222222; line-height: normal; margin-bottom: 3.0pt; mso-list: l4 level1 lfo4; tab-stops: list .5in;"><span style="font-family: "Georgia","serif"; font-size: 11.5pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">when the inventory is
purchased by the business and its treatment and recording when
it is entered in the business.</span></li>
<li class="MsoNormal" style="background: #FFF9EE; color: #222222; line-height: normal; margin-bottom: 3.0pt; mso-list: l4 level1 lfo4; tab-stops: list .5in;"><span style="font-family: "Georgia","serif"; font-size: 11.5pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">when the inventory is
recorded and treated as an expense for the business.</span></li>
</ol>
<div align="center" class="MsoNormal" style="background: #FFF9EE; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="background: #FFF9EE; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b><span style="color: #222222; font-family: "Georgia","serif"; font-size: 11.5pt; mso-bidi-font-family: Arial; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";">Inventories:</span></b><span style="color: #222222; font-family: "Georgia","serif"; font-size: 11.5pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";"></span></div>
<div align="center" class="MsoNormal" style="background: #FFF9EE; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="background: #FFF9EE; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<span style="color: #222222; font-family: "Georgia","serif"; font-size: 11.5pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">The raw material,
work in progress goods and finished goods are treated as inventory for a
business. As these are ready for sale or will be ready for sale in future and
treated as asset of a business.</span></div>
<div align="center" class="MsoNormal" style="background: #FFF9EE; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="background: #FFF9EE; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<span style="color: #222222; font-family: "Georgia","serif"; font-size: 11.5pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">---> Work in
progress which is under construction, biological instruments and shares and
bonds are not included in inventory of business entity.</span></div>
<div align="center" class="MsoNormal" style="background: #FFF9EE; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="background: #FFF9EE; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b><span style="color: #222222; font-family: "Georgia","serif"; font-size: 11.5pt; mso-bidi-font-family: Arial; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";">Objectives:</span></b><span style="color: #222222; font-family: "Georgia","serif"; font-size: 11.5pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";"></span></div>
<div align="center" class="MsoNormal" style="background: #FFF9EE; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="background: #FFF9EE; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<span style="color: #222222; font-family: "Georgia","serif"; font-size: 11.5pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">The main objectives
of IAS 2 are as follows;</span></div>
<div class="MsoNormal" style="background: #FFF9EE; line-height: normal; margin-bottom: 3.0pt; margin-left: 0in; margin-right: 0in; margin-top: 0in; mso-list: l3 level1 lfo5; tab-stops: list .5in; text-indent: -.25in;">
<span style="color: #222222; font-family: Symbol; font-size: 10.0pt; mso-bidi-font-family: Symbol; mso-bidi-font-size: 11.5pt; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: #222222; font-family: "Georgia","serif"; font-size: 11.5pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">guidence for cost evaluation.</span></div>
<div class="MsoNormal" style="background: #FFF9EE; line-height: normal; margin-bottom: 3.0pt; margin-left: 0in; margin-right: 0in; margin-top: 0in; mso-list: l3 level1 lfo5; tab-stops: list .5in; text-indent: -.25in;">
<span style="color: #222222; font-family: Symbol; font-size: 10.0pt; mso-bidi-font-family: Symbol; mso-bidi-font-size: 11.5pt; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: #222222; font-family: "Georgia","serif"; font-size: 11.5pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">accounting treatment for the inventories of business.</span></div>
<div class="MsoNormal" style="background: #FFF9EE; line-height: normal; margin-bottom: 3.0pt; margin-left: 0in; margin-right: 0in; margin-top: 0in; mso-list: l3 level1 lfo5; tab-stops: list .5in; text-indent: -.25in;">
<span style="color: #222222; font-family: Symbol; font-size: 10.0pt; mso-bidi-font-family: Symbol; mso-bidi-font-size: 11.5pt; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: #222222; font-family: "Georgia","serif"; font-size: 11.5pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">circumstances for written down and net realizable values.</span></div>
<div class="MsoNormal" style="background: #FFF9EE; line-height: normal; margin-bottom: 3.0pt; margin-left: 0in; margin-right: 0in; margin-top: 0in; mso-list: l3 level1 lfo5; tab-stops: list .5in; text-indent: -.25in;">
<span style="color: #222222; font-family: Symbol; font-size: 10.0pt; mso-bidi-font-family: Symbol; mso-bidi-font-size: 11.5pt; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: #222222; font-family: "Georgia","serif"; font-size: 11.5pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">cost which is to be recognized</span></div>
<div class="MsoNormal" style="background: #FFF9EE; line-height: normal; margin-bottom: 3.0pt; margin-left: 0in; margin-right: 0in; margin-top: 0in; mso-list: l3 level1 lfo5; tab-stops: list .5in; text-indent: -.25in;">
<span style="color: #222222; font-family: Symbol; font-size: 10.0pt; mso-bidi-font-family: Symbol; mso-bidi-font-size: 11.5pt; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: #222222; font-family: "Georgia","serif"; font-size: 11.5pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">how to carry forward cost till the revenues are generated </span></div>
<div align="center" class="MsoNormal" style="background: #FFF9EE; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="background: #FFF9EE; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b><span style="color: #222222; font-family: "Georgia","serif"; font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">Measurement of
Inventories:</span></b><span style="color: #222222; font-family: "Georgia","serif"; font-size: 11.5pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";"></span></div>
<div align="center" class="MsoNormal" style="background: #FFF9EE; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="background: #FFF9EE; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<span style="color: #222222; font-family: "Georgia","serif"; font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">There are basically
two approaches for inventories:</span><span style="color: #222222; font-family: "Georgia","serif"; font-size: 11.5pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";"></span></div>
<div align="center" class="MsoNormal" style="background: #FFF9EE; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="background: #FFF9EE; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<span style="color: #222222; font-family: "Georgia","serif"; font-size: 11.5pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">1. Perpetual
inventory system.</span></div>
<div align="center" class="MsoNormal" style="background: #FFF9EE; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<span style="color: #222222; font-family: "Georgia","serif"; font-size: 11.5pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">2. Periodic
iunventory system.</span></div>
<div align="center" class="MsoNormal" style="background: #FFF9EE; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="background: #FFF9EE; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<span style="color: #222222; font-family: "Georgia","serif"; font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">-<b>-></b>Both
systems were widely used.The use of computerized accounting system has made
perpetual inventory system easy and cost-effective.</span><span style="color: #222222; font-family: "Georgia","serif"; font-size: 11.5pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";"></span></div>
<div align="center" class="MsoNormal" style="background: #FFF9EE; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="background: #FFF9EE; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<span style="color: #222222; font-family: "Georgia","serif"; font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">-->Periodic
approach is used primarily by very small businesses with manual accounting
systems.</span><span style="color: #222222; font-family: "Georgia","serif"; font-size: 11.5pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";"></span></div>
<div align="center" class="MsoNormal" style="background: #FFF9EE; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="background: #FFF9EE; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<span style="color: #222222; font-family: "Georgia","serif"; font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">--> When an
inventory is purchased, it is recorded as an asset in the balance
sheet. When it is sold to customers, the asset is converted into an
expense, that is the cost of goods sold.</span><span style="color: #222222; font-family: "Georgia","serif"; font-size: 11.5pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";"></span></div>
<div align="center" class="MsoNormal" style="background: #FFF9EE; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="background: #FFF9EE; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b><u><span style="color: #222222; font-family: "Georgia","serif"; font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">PERPETUAL
INVENTORY SYSTEM:</span></u></b><span style="color: #222222; font-family: "Georgia","serif"; font-size: 11.5pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="color: #222222; font-family: "Georgia","serif"; font-size: 11.5pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";"><br />
</span><span style="color: #222222; font-family: "Georgia","serif"; font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">In a perpetual
inventory system, transactions involving costs of inventory are
recorded immediately as they occur.</span><span style="color: #222222; font-family: "Georgia","serif"; font-size: 11.5pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";"><br />
<br />
</span><span style="color: #222222; font-family: "Georgia","serif"; font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">--> This system
is known as <b>perpetual accounting </b>system because of the fact
that the accounting records are kept perpetually up-to-date. </span><span style="color: #222222; font-family: "Georgia","serif"; font-size: 11.5pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";"><br />
<br />
</span><span style="color: #222222; font-family: "Georgia","serif"; font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">--> Purchases
of inventory are recorded as debit in an asset account named
inventory.</span><span style="color: #222222; font-family: "Georgia","serif"; font-size: 11.5pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="color: #222222; font-family: "Georgia","serif"; font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">-->When merchandize is sold, two entries are recorded:</span><span style="color: #222222; font-family: "Georgia","serif"; font-size: 11.5pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: 3.0pt; margin-left: 0in; margin-right: 0in; margin-top: 0in; mso-list: l0 level1 lfo6; tab-stops: list .5in; text-indent: -.25in;">
<span style="color: #222222; font-family: Symbol; font-size: 10.0pt; mso-bidi-font-family: Symbol; mso-bidi-font-size: 11.5pt; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: #222222; font-family: "Georgia","serif"; font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">one to recognize the revenue earned.</span><span style="color: #222222; font-family: "Georgia","serif"; font-size: 11.5pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span style="color: #222222; font-family: Symbol; font-size: 10.0pt; mso-bidi-font-family: Symbol; mso-bidi-font-size: 11.5pt; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: #222222; font-family: "Georgia","serif"; font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">second to recognize the related cost of goods sold.The second
entry also reduces the balance of inventory account to show that the sale
of some of the inventory.</span><span style="color: #222222; font-family: "Georgia","serif"; font-size: 11.5pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span style="color: #222222; font-family: "Georgia","serif"; font-size: 11.5pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">--> </span><span style="color: #333333; font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">A
Perpetual inventory system uses an inventory subsidiary ledger. This ledger
provides up-to-date record about every product that the company is
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number of units purchased, sold, and on hand.</span><span style="color: #333333; font-family: "Arial","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span style="color: #222222; font-family: "Georgia","serif"; font-size: 11.5pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";"><br />
</span><b><u><span style="color: #222222; font-family: "Georgia","serif"; font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">PERIODIC INVENTORY SYSTEM:</span></u></b><span style="color: #222222; font-family: "Georgia","serif"; font-size: 11.5pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span style="color: #222222; font-family: "Georgia","serif"; font-size: 11.5pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";"><br />
</span><span style="color: #222222; font-family: "Georgia","serif"; font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">A periodic
inventory system is opposite to a perpetual inventory system.</span><span style="color: #222222; font-family: "Georgia","serif"; font-size: 11.5pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";"><br />
<br />
</span><span style="color: #222222; font-family: "Georgia","serif"; font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">--> In a
periodic inventory system, no effort is made to keep up-to-date records of the
inventory and the cost of goods sold.</span><span style="color: #222222; font-family: "Georgia","serif"; font-size: 11.5pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";"></span></div>
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<br /></div>
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frndbook.blogsot.comhttp://www.blogger.com/profile/10807982213154720214noreply@blogger.com0tag:blogger.com,1999:blog-4454543837567210823.post-36104179809272057432013-07-17T23:05:00.001+05:002013-07-17T23:05:17.659+05:007 C's communication<div dir="ltr" style="text-align: left;" trbidi="on">
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<br />
<h1>
The 7 Cs of Communication</h1>
<h1>
A Checklist for Clear Communication</h1>
<h1 align="center" style="text-align: center;">
<span style="font-size: 12.0pt;">
<hr align="center" size="2" width="100%" />
</span></h1>
<h1>
<span style="font-size: 12.0pt;">Think of how often you communicate with
people during your day. You write emails, facilitate meetings, participate in
conference calls, create reports, devise presentations, debate with your
colleagues… the list goes on. </span></h1>
<h1>
<span style="font-size: 12.0pt;">We can spend almost our entire day
communicating. So, how can we provide a huge boost to our productivity? We can
make sure that we communicate in the clearest, most effective way possible.</span></h1>
<h1>
<span style="font-size: 12.0pt;">This is why the 7 Cs of Communication are
helpful. The 7 Cs provide a checklist for making sure that your </span><span style="color: black;"><a href="http://www.mindtools.com/CommSkll/RunningMeetings.htm"><span style="font-size: 12pt; text-decoration: none;">meetings</span></a><span style="font-size: 12.0pt;">, </span><a href="http://www.mindtools.com/CommSkll/EmailCommunication.htm"><span style="font-size: 12pt; text-decoration: none;">emails</span></a><span style="font-size: 12.0pt;">, </span><a href="http://www.mindtools.com/pages/article/RunningTeleconferences.htm"><span style="font-size: 12pt; text-decoration: none;">conference calls</span></a><span style="font-size: 12.0pt;">, </span><a href="http://www.mindtools.com/pages/article/newCS_95.htm"><span style="font-size: 12pt; text-decoration: none;">reports</span></a><span style="font-size: 12.0pt;">, and </span><a href="http://www.mindtools.com/pages/article/DeliveringGreatPresentations.htm"><span style="font-size: 12pt; text-decoration: none;">presentations</span></a><span style="font-size: 12.0pt;"> are well
constructed and clear – so your audience gets your message.</span></span></h1>
<h1>
<span style="font-size: 12.0pt;">According to the 7 Cs, communication needs
to be: </span></h1>
<h1>
<span style="font-size: 12.0pt;">Clear.</span></h1>
<h1>
<span style="font-size: 12.0pt;">Concise.</span></h1>
<h1>
<span style="font-size: 12.0pt;">Concrete.</span></h1>
<h1>
<span style="font-size: 12.0pt;">Correct.</span></h1>
<h1>
<span style="font-size: 12.0pt;">Coherent.</span></h1>
<h1>
<span style="font-size: 12.0pt;">Complete.</span></h1>
<h1>
<span style="font-size: 12.0pt;">Courteous.</span></h1>
<h1>
<span style="font-size: 12.0pt;">In this article, we look at each of the 7 Cs
of Communication, and we'll illustrate each element with both good and bad
examples.</span></h1>
<h1>
1. Clear</h1>
<h1>
<span style="font-size: 12.0pt;">When writing or speaking to someone, be
clear about your goal or message. What is your purpose in communicating with
this person? If you're not sure, then your audience won't be sure either.</span></h1>
<h1>
<span style="font-size: 12.0pt;">To be clear, try to minimize the number of
ideas in each sentence. Make sure that it's easy for your reader to understand
your meaning. People shouldn't have to "read between the lines" and
make assumptions on their own to understand what you're trying to say.</span></h1>
<h1>
<span style="font-size: 12.0pt;">This second message is much clearer, because
the reader has the information he needs to take action.</span></h1>
<h1>
2. Concise</h1>
<h1>
<span style="font-size: 12.0pt;">When you're concise in your communication,
you stick to the point and keep it brief. Your audience doesn't want to read
six sentences when you could communicate your message in three.</span></h1>
<h1>
<span style="font-size: 12.0pt;">Are there any adjectives or "filler
words" that you can delete? You can often eliminate words like "for
instance," "you see," "definitely," "kind
of," "literally," "basically," or "I mean."</span></h1>
<h1>
<span style="font-size: 12.0pt;">Are there any unnecessary sentences? </span></h1>
<h1>
<span style="font-size: 12.0pt;">Have you repeated the point several times,
in different ways?</span></h1>
<h1>
3. Concrete</h1>
<h1>
<span style="font-size: 12.0pt;">When your message is concrete, then your
audience has a clear picture of what you're telling them. There are details
(but not too many!) and vivid facts, and there's laser like focus. Your message
is solid.</span></h1>
<h1>
4. Correct</h1>
<h1>
<span style="font-size: 12.0pt;">When your communication is correct, it fits
your audience. And correct communication is also error-free communication.</span></h1>
<h1>
<span style="font-size: 12.0pt;">Do the technical terms you use fit your
audience's level of education or knowledge?</span></h1>
<h1>
<span style="font-size: 12.0pt;">Have you checked your </span><span style="color: black;"><a href="http://www.mindtools.com/CommSkll/WritingSkills.htm"><span style="font-size: 12pt; text-decoration: none;">writing</span></a><span style="font-size: 12.0pt;"> for grammatical errors?
Remember, spell checkers won't catch everything.</span></span></h1>
<h1>
<span style="font-size: 12.0pt;">Are all names and titles spelled correctly?</span></h1>
<h1>
5. Coherent</h1>
<h1>
<span style="font-size: 12.0pt;">When your communication is coherent, it's
logical. All points are connected and relevant to the main topic, and the tone
and flow of the text is consistent.</span></h1>
<h1>
6. Complete</h1>
<h1>
<span style="font-size: 12.0pt;">In a complete message, the audience has
everything they need to be informed and, if applicable, take action.</span></h1>
<h1>
<span style="font-size: 12.0pt;">Does your message include a "call to
action", so that your audience clearly knows what you want them to do?</span></h1>
<h1>
<span style="font-size: 12.0pt;">Have you included all relevant information –
contact names, dates, times, locations, and so on?</span></h1>
<h1>
7. Courteous </h1>
<h1>
<span style="font-size: 12.0pt;">Courteous communication is friendly, open,
and honest. There are no hidden insults or passive-aggressive tones. You keep
your reader's viewpoint in mind, and you're empathetic to their needs.</span></h1>
<div class="MsoNormal">
<br /></div>
</div>
frndbook.blogsot.comhttp://www.blogger.com/profile/10807982213154720214noreply@blogger.com0tag:blogger.com,1999:blog-4454543837567210823.post-49714543075178839272013-07-10T19:20:00.001+05:002013-07-10T19:20:45.549+05:00<div dir="ltr" style="text-align: left;" trbidi="on">
<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgZ1jjB32ShydIlx5KxZWjjYq45w9g6m_HaGXNc057C_-dOcPZIrjZloOvJIm-UuZGKtAlXdzaw1_kpDtcwp737yBcc7FF2k6zzEM8LgNVC0C3TDxp_lpF847yEl021JknY_ZNRlWK_83_c/s1600/kashmir-definition.jpg.png" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" height="112" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgZ1jjB32ShydIlx5KxZWjjYq45w9g6m_HaGXNc057C_-dOcPZIrjZloOvJIm-UuZGKtAlXdzaw1_kpDtcwp737yBcc7FF2k6zzEM8LgNVC0C3TDxp_lpF847yEl021JknY_ZNRlWK_83_c/s320/kashmir-definition.jpg.png" width="320" /></a></div>
<br />
<span class="hw">Kash·mir</span> <span class="pron">(k<img align="absbottom" src="http://img.tfd.com/hm/GIF/abreve.gif" />sh<img align="absbottom" src="http://img.tfd.com/hm/GIF/prime.gif" />mîr<img align="absbottom" src="http://img.tfd.com/hm/GIF/lprime.gif" />, k<img align="absbottom" src="http://img.tfd.com/hm/GIF/abreve.gif" />sh-mîr<img align="absbottom" src="http://img.tfd.com/hm/GIF/prime.gif" />)</span><br />
<div class="ds-list">
<b> Cash·mere</b> <span class="pron">(k<img align="absbottom" src="http://img.tfd.com/hm/GIF/abreve.gif" />sh<img align="absbottom" src="http://img.tfd.com/hm/GIF/prime.gif" />mîr<img align="absbottom" src="http://img.tfd.com/hm/GIF/lprime.gif" />, k<img align="absbottom" src="http://img.tfd.com/hm/GIF/abreve.gif" />sh-mîr<img align="absbottom" src="http://img.tfd.com/hm/GIF/prime.gif" />)</span>
A historical region of northwest India and northeast Pakistan.
Conquered by the Mogul emperor Akbar 1586, it later came under the
control of Afghanistan (1757) and a Sikh empire (1819). After 1846 it
was part of the princely state of Jammu and Kashmir.</div>
<div class="ds-list">
</div>
<div class="ds-list">
</div>
</div>
frndbook.blogsot.comhttp://www.blogger.com/profile/10807982213154720214noreply@blogger.com0tag:blogger.com,1999:blog-4454543837567210823.post-12185919137768552722013-06-21T09:54:00.000+05:002013-06-21T09:54:10.296+05:00Leepa Valley<div dir="ltr" style="text-align: left;" trbidi="on">
<h1 class="entry-title">
Leepa Valley – A Dream Land</h1>
<div align="justify">
<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEj6ZSE54ZnIh-y_wS0O9y18tO4UqOqLToOHuNM6YS7fERzU6F1-_KQQrODItWP84XaBc6MbZ45GDLC1Ea8qQBUqWtTmSeKvaNF8F3KMlR1wkEHGKGsxYIgLQ1ZwMtbI1YJKyQs59rrM-2vR/s1600/shams+bari+range+of+hills.jpg" style="margin-left: 1em; margin-right: 1em;"><img border="0" height="217" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEj6ZSE54ZnIh-y_wS0O9y18tO4UqOqLToOHuNM6YS7fERzU6F1-_KQQrODItWP84XaBc6MbZ45GDLC1Ea8qQBUqWtTmSeKvaNF8F3KMlR1wkEHGKGsxYIgLQ1ZwMtbI1YJKyQs59rrM-2vR/s400/shams+bari+range+of+hills.jpg" width="400" /></a></div>
<span style="color: red; font-size: medium;">Location:</span></div>
<div align="justify">
Deep in the heart of the valley lies Leepa village at 1921m above sea
level. This is the most fascinating & loveliest valley. A metalled
road branches off for Leepa from Naily, 45 kms from Muzaffarabad, climbs
over the Reshian Gali (3,200 m) and then descends to 1,677 m on the
other side into the Leepa Valley. </div>
<div align="justify">
</div>
<div align="justify">
About 60 kilometers from Naily and 38 kilometers from Reshian, Leepa is a
small village about at an altitude of 1921 meters. Its lush green rice
fields in summer and typical wooden Kashmiri houses present a wonderful
view to the people visiting the area. Walnut, Apple, Cherry and honey of
Leepa are very popular. </div>
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</div>
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<span style="color: red; font-size: medium;">Climate:</span></div>
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEitf1f_VTGWX6lIrg0HdzCLPO6V4K_0sbmqFwXu81Gl6R7sokGxFm3PnEjdeKXFrIlgKksFYd2Cywx9A0Ih9f2KTQ2O2XmY8laUaN-pBuhXPY51Sy8nQUn4gb14mHQSnWgvF3dtsvBd0jPh/s1600/Spring.jpg" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"><img border="0" height="150" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEitf1f_VTGWX6lIrg0HdzCLPO6V4K_0sbmqFwXu81Gl6R7sokGxFm3PnEjdeKXFrIlgKksFYd2Cywx9A0Ih9f2KTQ2O2XmY8laUaN-pBuhXPY51Sy8nQUn4gb14mHQSnWgvF3dtsvBd0jPh/s200/Spring.jpg" width="200" /></a></div>
As autumn sets in the vale of Leepa, leaves fall off the trees,
snowfall begins, the time is ripe to visit the vale for in winters the
vale offers one of the most fascinating scenery in Azad Kashmir. </div>
<div align="justify">
</div>
<div align="justify">
Its lush green river fields in summer and typical wooden Kashmiri houses
present a wonderful view. Walnut, apples, cherries and honey of Leepa
are very popular. </div>
<div align="justify">
</div>
<div align="justify">
Appreciating the allure of autumn trees in narrow alleys is the best
pastime in this vale of wonders – wonders that this picturesque valley
showcases to the outside world.</div>
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</div>
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhA8UNdiMxFOW15-lgVzIY5ZVCfD-IsENsf_A-vW_J-Z79wbAadA75in1wil6FuWQls9Svl_nq7GgExNwtBetq6V4f0mmonq90RVT_DxduaTUyhXANJtBxYS_Gg21KInTimjLaWIWbbYAkv/s1600/4458765321_a39fbf9b06_o.jpg" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhA8UNdiMxFOW15-lgVzIY5ZVCfD-IsENsf_A-vW_J-Z79wbAadA75in1wil6FuWQls9Svl_nq7GgExNwtBetq6V4f0mmonq90RVT_DxduaTUyhXANJtBxYS_Gg21KInTimjLaWIWbbYAkv/s320/4458765321_a39fbf9b06_o.jpg" /></a></div>
Each year, on start of autumn in Kashmir, Leepa, which lies at a
distance of about 90 KM from capital Muzaffarabad, starts to dress up in
a new and richly colored attire-a mix of red, orange and yellow shades.
It’s the time when apple picking season in the valley comes to an end.</div>
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</div>
<div align="justify">
Down hills, every year with coming of winter in the valley, when
previous year’s snow melted on top of the mountains, soon fresh snow
will be falling to interlace them all. It’s the time also when residents
of this far flung vale have to brace the chilling winter which brings
heavy snow and thus brings increased hardships for its 75000 residents.
Due to lack of infrastructure, the valley is disconnected from the rest
of Pakistan and Azad Kashmir.</div>
<div align="justify">
</div>
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<span style="color: red; font-size: medium;">Description:</span></div>
<div align="justify">
Most fascinating & loveliest valley in Azad Kashmir, Leepa spell
bounds everyone who visits this valley. Leepa Valley offers an unending
variety of scenic spectacular beauty, an everlasting memory of sights
and sounds & the unforgettable hospitality of its people</div>
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</div>
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEj4khzQLc3f55JMFZNR9hHGxHXxzd98WPtn253z2WNnrrNNhrTICbckoPPlFXqbCJ9Au8SdO_byD3_hs_QnJuA4JvcJkNCJKcRxoQB4r51I9_qLeeHWZ64IRbqMOROquHaC3N8vjA8JOjJ6/s1600/Nala+Qazi+Naag.jpg" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEj4khzQLc3f55JMFZNR9hHGxHXxzd98WPtn253z2WNnrrNNhrTICbckoPPlFXqbCJ9Au8SdO_byD3_hs_QnJuA4JvcJkNCJKcRxoQB4r51I9_qLeeHWZ64IRbqMOROquHaC3N8vjA8JOjJ6/s320/Nala+Qazi+Naag.jpg" /></a></div>
<div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;">
Water in the valley is crystal clear and swiftly flowing streams like
Nullah Qazi Nag are a major source. The scene around the Nullah is
stunningly beautiful. The Nullah emerges from Indian occupied Kashmir
and runs trough the whole of Leepa Valey. On other side of the LoC, lies
Kupwara district of Occupied Kashmir. Singing waterfalls, lush green
pastures, thick woods, the snow clad majestic Shamsa Bari, the highest
mountain of the valley are an inexhaustible source of delight for any
visitor who comes to this paradise like valley. The paradise like mini
Kashmir in Leepa has numerous water driven flour mills, the only kind of
industry in the valley.</div>
</div>
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</div>
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<div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;">
Kazi Nag Nullah basin also hosts hundreds of poplar trees with ready to
fall yellow foliage. Yellow chinar trees acquire a crimson hue as if on a
fire, a unique view along the mountains, tracks and the valleys in
Leepa.</div>
</div>
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhBa4-kh631u6vpf2SMRZLx06J3fsfYYkJI5JtXWJWGfyAVYrFNQUj3q4EJ_n7KrvE8irj07Doy0yzEUxCK-P28Z3g5NXuQnPlUI4dmsx5RYqfvP0kq9NyxkHLjIzWtQto437kZNq1Jrfg1/s1600/2.jpg" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"><img border="0" height="200" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhBa4-kh631u6vpf2SMRZLx06J3fsfYYkJI5JtXWJWGfyAVYrFNQUj3q4EJ_n7KrvE8irj07Doy0yzEUxCK-P28Z3g5NXuQnPlUI4dmsx5RYqfvP0kq9NyxkHLjIzWtQto437kZNq1Jrfg1/s200/2.jpg" width="168" /></a>The
joyous chirping of birds, orchards heavy with fruits, alpine meadows
dotted with grazing herds, and shepherds lilting with their music, a
vivid mosaic of this place – takes shape before your wandering eye. It
presents a picture of an unforgettable tapestry which is one of the most
charming places in the continent.</div>
</div>
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</div>
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<div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;">
Allover the valley, high walnut trees likewise put on attire in yellow,
red and orange, which adds extra sparkle to our stay in Leepa. We also
come across yellow herbs and shrubs tucked nicely into green vegetation
comprising of large conifer trees, adding variety to this miracle of
changing colors during autumn in the valley.</div>
</div>
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</div>
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<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgW_XaXJdzWHge-_xOwC3i_PtnrZKh_VabMwxKcnjhb8WZowaUv5QHm-sK0aeEoL83N9bl4WYaJdXFqMeTAQMQILUT3eQabrDT0omdGHSV5T6mwP50ktS8RTjM9e70tZW8iHPbVws4lplWe/s1600/2690831871_91fe741df8_o.jpg" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" height="200" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgW_XaXJdzWHge-_xOwC3i_PtnrZKh_VabMwxKcnjhb8WZowaUv5QHm-sK0aeEoL83N9bl4WYaJdXFqMeTAQMQILUT3eQabrDT0omdGHSV5T6mwP50ktS8RTjM9e70tZW8iHPbVws4lplWe/s200/2690831871_91fe741df8_o.jpg" width="150" /></a></div>
<div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;">
Walkways amidst jungle are filled with compost leaves signaling a
momentous magnitude of autumn in the valley. The foliage from deciduous
trees stays on the ground leaving a damp and decayed trail. The skyline
in the whole vale transcends from ardent green to russet red, gold,
orange, dark yellow and brown. Strong winds and mild storms also wreack
further havoc with the delicate branches, turning them yellow and this
too adds to the already damp compost like soil. A walk on these fallen
decayed leaves reminds of the harsh winter ahead. Birds are also going
nomadic ready to move on an arduous and long journey bracing the
chilling winds on the way, to safe havens in down country areas where
they can feed and breed.</div>
</div>
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</div>
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<div class="separator" style="clear: both; text-align: center;">
</div>
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<div class="separator" style="clear: both; text-align: center;">
</div>
<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgQC0c7D02U6FaP-Y_3PF7VtI2Os4WbGlwolz7MXaXMdKh6I-si29YVojBbHUGQDe9zVHh45xCpIHTJJcXocO97WuL_tRrXuA97hgvE05LwgHEvdyHqIWbIQ2DeiSMH8SRv7is7a6uGq0VV/s1600/house.jpg" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"><img border="0" height="200" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgQC0c7D02U6FaP-Y_3PF7VtI2Os4WbGlwolz7MXaXMdKh6I-si29YVojBbHUGQDe9zVHh45xCpIHTJJcXocO97WuL_tRrXuA97hgvE05LwgHEvdyHqIWbIQ2DeiSMH8SRv7is7a6uGq0VV/s200/house.jpg" width="186" /></a></div>
Leepa is also famous for its typical Kashmiri style of architecture,
mostly in the form of 3 storied wooden houses. A look at the houses here
makes one believe, Leepa as a true extension of Indian occupied Kashmir
into Pakistan.</div>
</div>
<div align="justify">
</div>
<div align="justify">
Leepa Valley offers an unending variety of scenic spectacular beauty and
one gains an everlasting memory of sights and sounds as well as the
unforgettable hospitality of its people. The valley remains open for
domestic tourists from May to November. </div>
<div align="justify">
</div>
<div align="justify">
<div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;">
<span style="color: red; font-size: medium;">Culture:</span></div>
</div>
<div align="justify">
The people in Leepa are highly religious and speak Kashmiri as well as
Hindkoh. Urdu is nevertheless widely spoken and understood. The valley
has a population of about 75000 inhabitants who generally indulge in
farming, cattle rearing and tourism related services. Unemployment and
poverty are rampant. Power shortages are a daily routine (there is only
one power generation unit at Channian) and malnutrition is common as in
rest of the country.</div>
</div>
frndbook.blogsot.comhttp://www.blogger.com/profile/10807982213154720214noreply@blogger.com0tag:blogger.com,1999:blog-4454543837567210823.post-61630262379161295492013-06-21T09:49:00.003+05:002013-06-21T09:49:58.317+05:00Murree tour<div dir="ltr" style="text-align: left;" trbidi="on">
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhaYua0ifllOAbzVpxGV0rTIX5sfRByqiuSAdGJD4LKfspPWRmcZaKLfDUBwhr6t62qUnbtuUeP1ZnQvJdSWByBDoKYbmRItDWcFgG_FsEmHigadEvADg4HHgxQn_PFXYSKWhXI8G9GWCMV/s1600/Cable+Car+-+Patriata+-+New+Murree.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" height="240" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhaYua0ifllOAbzVpxGV0rTIX5sfRByqiuSAdGJD4LKfspPWRmcZaKLfDUBwhr6t62qUnbtuUeP1ZnQvJdSWByBDoKYbmRItDWcFgG_FsEmHigadEvADg4HHgxQn_PFXYSKWhXI8G9GWCMV/s320/Cable+Car+-+Patriata+-+New+Murree.jpg" width="320" /></a></div>
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New Murree is about 15 kilometer away from main Murree hills on the Lower Topa side. It is a well developed hill station with great high rised trees, beautiful hills.</div>
<div align="justify">
</div>
<div align="justify">
This is famous due to chair lift, which worth a ride. A world class
chair lift & cable car system takes you from New Murree to Patriata.
Total ride is about 7 km long. New Murree is on ground level between
the hills. Here you have to buy the ticket for Chair Lift + Cable Car
which is Rs. 200/- then a chair lift ride takes you to a middle hill.
You can watch Kashmir mountains from middle Hill where Chair Lift takes
you. You may stay here for some time & enjoy Tea/Coffee or just walk
around. From there Cable car takes you to Patriata Hill. where you have
much stuff to do. Walk freely everywhere. Just walk in the direction
where most of the tourists are going. Straight road takes you to the
highest point of the hill. Where scenary is panoramic. On one side you
can watch Murree Hills & on the other side snow covered Kashmir
Hills.</div>
<div align="justify">
</div>
<div align="justify">
The Chair Lift & Cable Car journey is memorable of life time. You
can witness lots of great scenaries of near & far hills. In winter
all hills are covered with snow while in summer lush green scenaris
could be seen.</div>
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</div>
<div align="justify">
You may ride a horse but ASK/FIX CHARGES before leaving otherwise <a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhIyMi3dPIh75TugEp1bpYa2SVHh04s8gSu_ZjFcwrFBAtoL1uJRJU1LSgfbDm9BOoqS4BzAY_IWVOlSjvfpgpn9HtS-gJfU4ITs-gdPheczqjmcctIK3qTgYt1VxH1gTvVUFocfjSco6oL/s1600/Patriata.jpg"><img alt="" border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhIyMi3dPIh75TugEp1bpYa2SVHh04s8gSu_ZjFcwrFBAtoL1uJRJU1LSgfbDm9BOoqS4BzAY_IWVOlSjvfpgpn9HtS-gJfU4ITs-gdPheczqjmcctIK3qTgYt1VxH1gTvVUFocfjSco6oL/s200/Patriata.jpg" style="cursor: hand; float: right; height: 150px; margin: 0 0 10px 10px; width: 200px;" /></a>they
will charge you too much. Similarly don’t hire a guide within patriata.
People will come around you like they are helping you in taking pictures
but then they ask huge amount for those services.</div>
<div align="justify">
</div>
<div align="justify">
Private car from Murree charges about Rs. 800/- for return journey.
Driver will leave you at the gate of TDCP PATRIATA RESORT at New Murree
& then take you back to Murree when you’ve finished.</div>
<div align="justify">
</div>
<div align="justify">
You can’t stay there for long. Last cable car is at 5 pm which take
every visitor back. At that time a person goes all the way whistling to
check if there is any one left and then take last cable car.</div>
<br /></div>
frndbook.blogsot.comhttp://www.blogger.com/profile/10807982213154720214noreply@blogger.com1tag:blogger.com,1999:blog-4454543837567210823.post-66792676657108214252013-06-02T23:41:00.000+05:002013-06-02T23:41:03.227+05:00<div dir="ltr" style="text-align: left;" trbidi="on">
<div class="separator" style="clear: both; text-align: center;">
<a href="http://ritesharya.com/wp-content/uploads/2012/02/tattapani-infrastructure2.jpg" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" height="180" src="http://ritesharya.com/wp-content/uploads/2012/02/tattapani-infrastructure2.jpg" width="320" /></a></div>
Tatta pani in Azad kashmir.............!<br />
very nice amazing place.......!<br />
because warm water naturaly . . . . . .!<br />
<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEj8QHqo0sVVm8Fa3HOUvDdEAezZuxLMO-rEzq94FunMkDTrRahyphenhyphen4glW-PKyeNYmBJwdQjntfXUWDfQf_KFIBuefrTka4U-M9ldCZpAeceHtMw66ut_RkKXBkTOEegHW74us4exk7RA1cPa4/s1600/tatta_pani.jpg" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"><img border="0" height="267" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEj8QHqo0sVVm8Fa3HOUvDdEAezZuxLMO-rEzq94FunMkDTrRahyphenhyphen4glW-PKyeNYmBJwdQjntfXUWDfQf_KFIBuefrTka4U-M9ldCZpAeceHtMw66ut_RkKXBkTOEegHW74us4exk7RA1cPa4/s400/tatta_pani.jpg" width="400" /></a><a href="http://api.ning.com/files/*tdqV5H4-rXHXoupaFY0ANk3kOb8STfLakMcwp15QiXjcLsxSMKwmorrSxoMwORHXfL5sRK1BGFJoLUekQ-1ARMkWiD7e4XL/tatapanibridge.jpg?width=600&height=400" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" height="212" src="http://api.ning.com/files/*tdqV5H4-rXHXoupaFY0ANk3kOb8STfLakMcwp15QiXjcLsxSMKwmorrSxoMwORHXfL5sRK1BGFJoLUekQ-1ARMkWiD7e4XL/tatapanibridge.jpg?width=600&height=400" width="320" /></a></div>
</div>
frndbook.blogsot.comhttp://www.blogger.com/profile/10807982213154720214noreply@blogger.com0tag:blogger.com,1999:blog-4454543837567210823.post-40535947347453098622013-06-02T17:15:00.001+05:002013-06-02T17:20:06.256+05:00Article Mangla Dam<div dir="ltr" style="text-align: left;" trbidi="on">
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<span style="font-family: Arial, sans-serif; font-size: 19pt;">Mangla Dam<o:p></o:p></span></div>
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<b><span style="font-family: 'Times New Roman', serif; font-size: 10.5pt;">Mangla Dam<o:p></o:p></span></b></div>
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<span style="font-family: 'Times New Roman', serif; font-size: 8.5pt;"><br /><o:p></o:p></span></div>
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<b><span style="font-family: 'Times New Roman', serif; font-size: 8.5pt;">Country<o:p></o:p></span></b></div>
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<span style="color: black; font-family: "Times New Roman","serif"; font-size: 8.5pt; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">Pakistan</span><span style="font-family: 'Times New Roman', serif; font-size: 8.5pt;"><o:p></o:p></span></div>
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<b><span style="font-family: 'Times New Roman', serif; font-size: 8.5pt;">Location<o:p></o:p></span></b></div>
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<span style="color: black; font-family: "Times New Roman","serif"; font-size: 8.5pt; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">Mangla</span><span style="font-family: 'Times New Roman', serif; font-size: 8.5pt;">,</span><span style="font-family: 'Times New Roman', serif; font-size: 8.5pt;"> </span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 8.5pt; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">Azad
Kashmir</span><span style="font-family: 'Times New Roman', serif; font-size: 8.5pt;"><o:p></o:p></span></div>
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<b><span style="font-family: 'Times New Roman', serif; font-size: 8.5pt;">Coordinates<o:p></o:p></span></b></div>
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<td style="border: none; padding: 2.4pt 2.4pt 2.4pt 2.4pt;" valign="top"><div class="MsoNormal" style="line-height: 18.0pt; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 7.5pt; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1; text-decoration: none; text-underline: none;">33.142083°N 73.645015°E </span></div>
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<span style="color: black; font-family: "Times New Roman","serif"; font-size: 8.5pt; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">Coordinates</span><span style="font-family: 'Times New Roman', serif; font-size: 8.5pt;">:</span><span style="font-family: 'Times New Roman', serif; font-size: 8.5pt;"> </span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 8.5pt; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1; text-decoration: none; text-underline: none;">33.142083°N 73.645015°E</span><span style="font-family: 'Times New Roman', serif; font-size: 8.5pt;"><o:p></o:p></span></div>
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<b><span style="font-family: 'Times New Roman', serif; font-size: 8.5pt;">Status<o:p></o:p></span></b></div>
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<span style="font-family: 'Times New Roman', serif; font-size: 8.5pt;">Operational<o:p></o:p></span></div>
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<b><span style="font-family: 'Times New Roman', serif; font-size: 8.5pt;">Construction began<o:p></o:p></span></b></div>
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<span style="font-family: 'Times New Roman', serif; font-size: 8.5pt;">1961<o:p></o:p></span></div>
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<b><span style="font-family: 'Times New Roman', serif; font-size: 8.5pt;">Opening date<o:p></o:p></span></b></div>
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<span style="font-family: 'Times New Roman', serif; font-size: 8.5pt;">1967<o:p></o:p></span></div>
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<b><span style="font-family: 'Times New Roman', serif; font-size: 8.5pt;">Dam and spillways<o:p></o:p></span></b></div>
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<td style="border: none; padding: 2.4pt 2.4pt 2.4pt 2.4pt;" valign="top"><div class="MsoNormal" style="line-height: 18.0pt; margin-bottom: .0001pt; margin-bottom: 0in;">
<b><span style="color: black; font-family: "Times New Roman","serif"; font-size: 8.5pt; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">Type of dam</span></b><b><span style="font-family: 'Times New Roman', serif; font-size: 8.5pt;"><o:p></o:p></span></b></div>
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<td style="border: none; padding: 2.4pt 2.4pt 2.4pt 2.4pt;" valign="top"><div class="MsoNormal" style="line-height: 18.0pt; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 8.5pt; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">Embankment dam</span><span style="font-family: 'Times New Roman', serif; font-size: 8.5pt;"><o:p></o:p></span></div>
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<b><span style="font-family: 'Times New Roman', serif; font-size: 8.5pt;">Height<o:p></o:p></span></b></div>
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<span style="font-family: 'Times New Roman', serif; font-size: 8.5pt;">138 m
(453 ft)<o:p></o:p></span></div>
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<b><span style="font-family: 'Times New Roman', serif; font-size: 8.5pt;">Length<o:p></o:p></span></b></div>
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<span style="font-family: 'Times New Roman', serif; font-size: 8.5pt;">3,140 m
(10,302 ft)<o:p></o:p></span></div>
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<b><span style="font-family: 'Times New Roman', serif; font-size: 8.5pt;">Impounds<o:p></o:p></span></b></div>
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<td style="border: none; padding: 2.4pt 2.4pt 2.4pt 2.4pt;" valign="top"><div class="MsoNormal" style="line-height: 18.0pt; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 8.5pt; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">Jhelum River</span><span style="font-family: 'Times New Roman', serif; font-size: 8.5pt;"><o:p></o:p></span></div>
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<b><span style="font-family: 'Times New Roman', serif; font-size: 8.5pt;">Reservoir<o:p></o:p></span></b></div>
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<td style="border: none; padding: 2.4pt 2.4pt 2.4pt 2.4pt;" valign="top"><div class="MsoNormal" style="line-height: 18.0pt; margin-bottom: .0001pt; margin-bottom: 0in;">
<b><span style="font-family: 'Times New Roman', serif; font-size: 8.5pt;">Creates<o:p></o:p></span></b></div>
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<td style="border: none; padding: 2.4pt 2.4pt 2.4pt 2.4pt;" valign="top"><div class="MsoNormal" style="line-height: 18.0pt; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: 'Times New Roman', serif; font-size: 8.5pt;">Mangla
reservoir<o:p></o:p></span></div>
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<td style="border: none; padding: 2.4pt 2.4pt 2.4pt 2.4pt;" valign="top"><div class="MsoNormal" style="line-height: 18.0pt; margin-bottom: .0001pt; margin-bottom: 0in;">
<b><span style="font-family: 'Times New Roman', serif; font-size: 8.5pt;">Capacity<o:p></o:p></span></b></div>
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<td style="border: none; padding: 2.4pt 2.4pt 2.4pt 2.4pt;" valign="top"><div class="MsoNormal" style="line-height: 18.0pt; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: 'Times New Roman', serif; font-size: 8.5pt;">7.25 km<sup>3</sup>(5,880,000 acre·ft)<o:p></o:p></span></div>
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<td style="border: none; padding: 2.4pt 2.4pt 2.4pt 2.4pt;" valign="top"><div class="MsoNormal" style="line-height: 18.0pt; margin-bottom: .0001pt; margin-bottom: 0in;">
<b><span style="font-family: 'Times New Roman', serif; font-size: 8.5pt;">Surface area<o:p></o:p></span></b></div>
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<td style="border: none; padding: 2.4pt 2.4pt 2.4pt 2.4pt;" valign="top"><div class="MsoNormal" style="line-height: 18.0pt; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: 'Times New Roman', serif; font-size: 8.5pt;">97 sq mi
(251 km<sup>2</sup>)<o:p></o:p></span></div>
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<b><span style="font-family: 'Times New Roman', serif; font-size: 8.5pt;">Power station<o:p></o:p></span></b></div>
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<td style="border: none; padding: 2.4pt 2.4pt 2.4pt 2.4pt;" valign="top"><div class="MsoNormal" style="line-height: 18.0pt; margin-bottom: .0001pt; margin-bottom: 0in;">
<b><span style="font-family: 'Times New Roman', serif; font-size: 8.5pt;">Turbines<o:p></o:p></span></b></div>
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<td style="border: none; padding: 2.4pt 2.4pt 2.4pt 2.4pt;" valign="top"><div class="MsoNormal" style="line-height: 18.0pt; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: 'Times New Roman', serif; font-size: 8.5pt;">10
x 100 MW<o:p></o:p></span></div>
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<b><span style="font-family: 'Times New Roman', serif; font-size: 8.5pt;">Installed capacity<o:p></o:p></span></b></div>
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<span style="font-family: 'Times New Roman', serif; font-size: 8.5pt;">1,000 MW<o:p></o:p></span></div>
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<b><span style="font-family: 'Times New Roman', serif; font-size: 8.5pt;">Maximum capacity<o:p></o:p></span></b></div>
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<span style="font-family: 'Times New Roman', serif; font-size: 8.5pt;">1,150 MW<o:p></o:p></span></div>
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<a href="http://www.nespak.com.pk/services/images/2-3.jpg" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"><img border="0" height="139" src="http://www.nespak.com.pk/services/images/2-3.jpg" width="200" /></a><span style="font-family: Arial, sans-serif; font-size: 9.5pt;">The</span><span style="font-family: Arial, sans-serif; font-size: 9.5pt;"> </span><b><span style="font-family: Arial, sans-serif; font-size: 9.5pt;">Mangla Dam</span></b><span style="font-family: Arial, sans-serif; font-size: 9.5pt;"> is located on the</span><span style="font-family: Arial, sans-serif; font-size: 9.5pt;"> </span><span style="color: black; font-family: "Arial","sans-serif"; font-size: 9.5pt; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">Jhelum
River</span><span style="font-family: Arial, sans-serif; font-size: 9.5pt;"> </span><span style="font-family: Arial, sans-serif; font-size: 9.5pt;">in the</span><span style="font-family: Arial, sans-serif; font-size: 9.5pt;"> </span><span style="color: black; font-family: "Arial","sans-serif"; font-size: 9.5pt; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">Mirpur
District</span><span style="font-family: Arial, sans-serif; font-size: 9.5pt;"> </span><span style="font-family: Arial, sans-serif; font-size: 9.5pt;">of</span><span style="color: black; font-family: "Arial","sans-serif"; font-size: 9.5pt; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">Azad
Kashmir</span><span style="font-family: Arial, sans-serif; font-size: 9.5pt;">,</span><span style="font-family: Arial, sans-serif; font-size: 9.5pt;"> </span><span style="color: black; font-family: "Arial","sans-serif"; font-size: 9.5pt; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">Pakistan</span><span style="font-family: Arial, sans-serif; font-size: 9.5pt;">. It is the 16th largest</span><span style="font-family: Arial, sans-serif; font-size: 9.5pt;"> </span><span style="color: black; font-family: "Arial","sans-serif"; font-size: 9.5pt; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">dam</span><span style="font-family: Arial, sans-serif; font-size: 9.5pt;"> </span><span style="font-family: Arial, sans-serif; font-size: 9.5pt;">in the world.</span><span style="font-family: Arial, sans-serif; font-size: 9.5pt;"> </span><span style="font-family: Arial, sans-serif; font-size: 9.5pt;">It was built from 1961 to
1967 with funding from the</span><span style="font-family: Arial, sans-serif; font-size: 9.5pt;"> </span><span style="color: black; font-family: "Arial","sans-serif"; font-size: 9.5pt; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">World
Bank</span><span style="font-family: Arial, sans-serif; font-size: 9.5pt;">.
The project was designed and supervised by Binnie & Partners of London, and
it was built by Mangla Dam Contractors, a consortium of 8 U.S. construction
firms, sponsored by</span><span style="font-family: Arial, sans-serif; font-size: 9.5pt;"> </span><span style="color: black; font-family: "Arial","sans-serif"; font-size: 9.5pt; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">Guy F. Atkinson Company</span><span style="font-family: Arial, sans-serif; font-size: 9.5pt;"> </span><span style="font-family: Arial, sans-serif; font-size: 9.5pt;">of South San Francisco.
Mangla Dam Contractors employed Pakistanis, Americans, British, Canadians,
Germans, and Irish.<o:p></o:p></span></div>
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<span style="font-family: Arial, sans-serif; font-size: 14.5pt;">Historic development</span><span style="font-family: Arial, sans-serif; font-size: 14.5pt;"><o:p></o:p></span></div>
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<span style="font-family: Arial, sans-serif; font-size: 9.5pt;">As part of the</span><span style="font-family: Arial, sans-serif; font-size: 9.5pt;"> </span><span style="color: black; font-family: "Arial","sans-serif"; font-size: 9.5pt; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">Indus Waters Treaty</span><span style="font-family: Arial, sans-serif; font-size: 9.5pt;"> </span><span style="font-family: Arial, sans-serif; font-size: 9.5pt;">signed in 1960,</span><span style="font-family: Arial, sans-serif; font-size: 9.5pt;"> </span><span style="color: black; font-family: "Arial","sans-serif"; font-size: 9.5pt; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">India</span><span style="font-family: Arial, sans-serif; font-size: 9.5pt;"> </span><span style="font-family: Arial, sans-serif; font-size: 9.5pt;">gained rights to the waters
of the</span><span style="color: black; font-family: "Arial","sans-serif"; font-size: 9.5pt; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">Ravi</span><span style="font-family: Arial, sans-serif; font-size: 9.5pt;">,</span><span style="font-family: Arial, sans-serif; font-size: 9.5pt;"> </span><span style="color: black; font-family: "Arial","sans-serif"; font-size: 9.5pt; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">Sutlej</span><span style="font-family: Arial, sans-serif; font-size: 9.5pt;"> </span><span style="font-family: Arial, sans-serif; font-size: 9.5pt;">and</span><span style="font-family: Arial, sans-serif; font-size: 9.5pt;"> </span><span style="color: black; font-family: "Arial","sans-serif"; font-size: 9.5pt; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">Beas</span><span style="font-family: Arial, sans-serif; font-size: 9.5pt;"> </span><span style="font-family: Arial, sans-serif; font-size: 9.5pt;">rivers, while Pakistan, in
addition to waters of the above three rivers within Pakistan and some monetary
compensation, received the rights to develop the</span><span style="color: black; font-family: "Arial","sans-serif"; font-size: 9.5pt; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">Jhelum</span><span style="font-family: Arial, sans-serif; font-size: 9.5pt;">,</span><span style="font-family: Arial, sans-serif; font-size: 9.5pt;"> </span><span style="color: black; font-family: "Arial","sans-serif"; font-size: 9.5pt; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">Chenab</span><span style="font-family: Arial, sans-serif; font-size: 9.5pt;"> </span><span style="font-family: Arial, sans-serif; font-size: 9.5pt;">and</span><span style="font-family: Arial, sans-serif; font-size: 9.5pt;"> </span><span style="color: black; font-family: "Arial","sans-serif"; font-size: 9.5pt; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">Indus</span><span style="font-family: Arial, sans-serif; font-size: 9.5pt;"> </span><span style="font-family: Arial, sans-serif; font-size: 9.5pt;">river basins through
construction of the</span><span style="font-family: Arial, sans-serif; font-size: 9.5pt;"> </span><span style="color: black; font-family: "Arial","sans-serif"; font-size: 9.5pt; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">Indus Basin Project</span><span style="font-family: Arial, sans-serif; font-size: 9.5pt;">. Until 1967, the entire
irrigation system of</span><span style="font-family: Arial, sans-serif; font-size: 9.5pt;"> </span><span style="color: black; font-family: "Arial","sans-serif"; font-size: 9.5pt; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">Pakistan</span><span style="font-family: Arial, sans-serif; font-size: 9.5pt;"> </span><span style="font-family: Arial, sans-serif; font-size: 9.5pt;">was fully dependent on
unregulated flows of the Indus and its major tributaries. The agricultural
yield was very low for a number of reasons, the most important being a lack of
water during critical growing periods. This problem stemmed from the seasonal
variations in the river flow due to monsoons and the absence of storage
reservoirs to conserve the vast amounts of surplus water during those periods
of high river discharge.<o:p></o:p></span></div>
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<span style="font-family: Arial, sans-serif; font-size: 9.5pt;">The Mangla Dam was the first development project
undertaken to reduce this shortcoming and strengthen the irrigation system. The
dam was damaged due to an</span><span style="font-family: Arial, sans-serif; font-size: 9.5pt;"> </span><span style="color: black; font-family: "Arial","sans-serif"; font-size: 9.5pt; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">Indian
Air Force </span><span style="font-family: Arial, sans-serif; font-size: 9.5pt;">raid
during the</span><span style="font-family: Arial, sans-serif; font-size: 9.5pt;"> </span><span style="color: black; font-family: "Arial","sans-serif"; font-size: 9.5pt; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">Indo-Pakistani War of 1971</span><span style="font-family: Arial, sans-serif; font-size: 9.5pt;">. As a consequence, the
hydro project was temporarily out of service</span><span style="font-family: Arial, sans-serif; font-size: 9.5pt;"> </span><span style="font-family: Arial, sans-serif; font-size: 9.5pt;">from the country.<o:p></o:p></span></div>
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<span style="font-family: Arial, sans-serif; font-size: 14.5pt;">The Mangla Dam project</span><span style="font-family: Arial, sans-serif; font-size: 14.5pt;"><o:p></o:p></span></div>
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<span style="font-family: Arial, sans-serif; font-size: 9.5pt;">Mangla Dam is the sixteenth largest dam in the world. It
was constructed from 1961 to 1967 across the</span><span style="font-family: Arial, sans-serif; font-size: 9.5pt;"> </span><span style="color: black; font-family: "Arial","sans-serif"; font-size: 9.5pt; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">Jhelum
River</span><span style="font-family: Arial, sans-serif; font-size: 9.5pt;">,
about 67 miles (108 km) south-east of the Pakistani capital,</span><span style="font-family: Arial, sans-serif; font-size: 9.5pt;"> </span><span style="color: black; font-family: "Arial","sans-serif"; font-size: 9.5pt; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">Islamabad</span><span style="font-family: Arial, sans-serif; font-size: 9.5pt;"> </span><span style="font-family: Arial, sans-serif; font-size: 9.5pt;">in</span><span style="font-family: Arial, sans-serif; font-size: 9.5pt;"> </span><span style="color: black; font-family: "Arial","sans-serif"; font-size: 9.5pt; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">Mirpur
District</span><span style="font-family: Arial, sans-serif; font-size: 9.5pt;"> </span><span style="font-family: Arial, sans-serif; font-size: 9.5pt;">of</span><span style="font-family: Arial, sans-serif; font-size: 9.5pt;"> </span><span style="color: black; font-family: "Arial","sans-serif"; font-size: 9.5pt; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">Azad
Kashmir</span><span style="font-family: Arial, sans-serif; font-size: 9.5pt;">,</span><span style="font-family: Arial, sans-serif; font-size: 9.5pt;"> </span><span style="color: black; font-family: "Arial","sans-serif"; font-size: 9.5pt; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">Pakistan</span><span style="font-family: Arial, sans-serif; font-size: 9.5pt;">. The main structures of
the dam include 4 embankment dams, 2 spillways,
5 power-cum-irrigation tunnels and a 1,000 </span><span style="color: black; font-family: "Arial","sans-serif"; font-size: 9.5pt; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">MW</span><span style="font-family: Arial, sans-serif; font-size: 9.5pt;"> </span><span style="color: black; font-family: "Arial","sans-serif"; font-size: 9.5pt; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">power
station</span><span style="font-family: Arial, sans-serif; font-size: 9.5pt;">.</span></div>
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<span style="font-family: Arial, sans-serif; font-size: 8.5pt;">A view of Turbine Outflow
Streams at Mangla Power House<o:p></o:p></span></div>
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<span style="font-family: Arial, sans-serif; font-size: 9.5pt;">The main dam is 10,300 feet (3,100 m) long and 454
feet (138 m) high (above core trench) with a reservoir of 97 square miles
(250 km<sup>2</sup>). Since its first impounding in 1967, sedimentation
has occurred to the extent of 1,130,000 acre feet (1.39 km<sup>3</sup>),
and the present gross storage capacity has declined to 4,750,000 acre feet
(5.86 km<sup>3</sup>) from the actual design of 5,880,000 acre feet
(7.25 km<sup>3</sup>). The live capacity has declined to 4,580,000 acre
feet (5.65 km<sup>3</sup>) from 5,340,000 acre feet (6.59 km<sup>3</sup>).
Butt, M. J., Mahmood, R., and Waqas, A. 2011, "Sediments Deposition due to
Soil Erosion in the Watershed Region of Mangla Dam.</span></div>
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<span style="font-family: Arial, sans-serif; font-size: 9.5pt;">The power station of Mangla dam consists of 10 units
each having capacity of 100 MW.<o:p></o:p></span></div>
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<span style="font-family: Arial, sans-serif; font-size: 9.5pt;">In order to remedy the storage capacity decreases, the
Pakistani government has decided to raise the dam by 40 feet (12 m), to
494 feet (151 m) high. This will increase the reservoir capacity by 18%
and provide an additional 120 MW(644 GWh) of power, but will displace
40,000 people currently living near the reservoir.<o:p></o:p></span></div>
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<span style="font-family: Arial, sans-serif; font-size: 9.5pt;">The project was designed primarily to increase the amount
of water that could be used for irrigation from the flow of the Jhelum and its
tributaries. Its secondary function was to generate electrical power from the
irrigation releases at the artificial head of the reservoir. The project was
not designed as a flood control structure, although some benefit in this
respect also arises from its use for irrigation and water supply. The
Government of Pakistan had agreed to pay royalties to the Government of AJK
(Azad Jammu and Kashmir) for the use of the water and electricity generated by
the dam. Over 280 villages and the towns of Mirpur and Dadyal were submerged
and over 110,000 people were displaced from the area as a result of the dam
being built. Some of those affected by the dam were given work permits for
Britain by the Government of Pakistan, and as a result, in many cities in the
UK the majority of the 'Pakistani' community actually originated from the
Dadyal-Mirpur area of the disputed region of</span><span style="font-family: Arial, sans-serif; font-size: 9.5pt;"> </span><span style="color: black; font-family: "Arial","sans-serif"; font-size: 9.5pt; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">Jammu
& Kashmir</span><span style="font-family: Arial, sans-serif; font-size: 9.5pt;">.<o:p></o:p></span></div>
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frndbook.blogsot.comhttp://www.blogger.com/profile/10807982213154720214noreply@blogger.com0tag:blogger.com,1999:blog-4454543837567210823.post-46617227067605855062013-05-31T13:35:00.000+05:002013-05-31T13:35:11.139+05:00<div dir="ltr" style="text-align: left;" trbidi="on">
<h3 class="post-title entry-title" itemprop="name" style="background-color: white; color: #222222; font-family: 'Times New Roman', Times, FreeSerif, serif; font-size: 36px; margin: 0.75em 0px 0px; position: relative;">
Computer</h3>
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<div class="post-body entry-content" id="post-body-968394936172788314" itemprop="description articleBody" style="background-color: white; color: #222222; font-family: 'Times New Roman', Times, FreeSerif, serif; font-size: 15px; line-height: 1.4; position: relative; width: 560px;">
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEg65p0rB3duRqLVtu69IMll0C7GvoxLvYAt39HCQid7LdutAhC8pb0IWXK_Lh4vlHtg2UO7622Ezyv0uPKWvNUUHCBRcR416OY-_hytOK5gjD0MQLdhSMwrdGEgc9o1vig5pFhr11HA8aKL/s1600/computer.jpg" imageanchor="1" style="clear: left; color: #888888; float: left; margin-bottom: 1em; margin-right: 1em; text-decoration: none;"><img border="0" height="240" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEg65p0rB3duRqLVtu69IMll0C7GvoxLvYAt39HCQid7LdutAhC8pb0IWXK_Lh4vlHtg2UO7622Ezyv0uPKWvNUUHCBRcR416OY-_hytOK5gjD0MQLdhSMwrdGEgc9o1vig5pFhr11HA8aKL/s320/computer.jpg" style="-webkit-box-shadow: rgba(0, 0, 0, 0.0980392) 1px 1px 5px; border: 1px solid rgb(238, 238, 238); box-shadow: rgba(0, 0, 0, 0.0980392) 1px 1px 5px; padding: 5px; position: relative;" width="320" /></a></h2>
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computer is an electronic device which get data in the form of input process it through processor and give information in the form of output and store for further use...</div>
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A computer is a general purpose device that can be programmed to carry out a finite set of arithmetic or logical operations. Since a sequence of operations can be readily changed, the computer can solve more than one kind of problem.</div>
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<br /><a href="" name="more"></a>Conventionally, a computer consists of at least one processing element, typically a central processing unit (CPU) and some form of memory. The processing element carries out arithmetic and logic operations, and a sequencing and control unit that can change the order of operations based on stored information. Peripheral devices allow information to be retrieved from an external source, and the result of operations saved and retrieved.<o:p></o:p></div>
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The first electronic digital computers were developed between 1940 and 1945 in the United Kingdom and United States. Originally they were the size of a large room, consuming as much power as several hundred modern personal computers (PCs). In this era mechanical analog computers were used for military applications.<o:p></o:p></div>
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Modern computers based on integrated circuits are millions to billions of times more capable than the early machines, and occupy a fraction of the space. Simple computers are small enough to fit into mobile devices, and mobile computers can be powered by small batteries. Personal computers in their various forms are icons of the Information Age and are what most people think of as "computers". However, the embedded computers found in many devices from mp3 players to fighter aircraft and from toys to industrial robots are the most numerous.<o:p></o:p><br /><br /><h2 style="background-image: none; border-bottom-color: rgb(170, 170, 170); border-bottom-style: solid; border-bottom-width: 1px; color: #2187bb; font-family: sans-serif; font-size: 19px; font-weight: normal; line-height: 19.200000762939453px; margin: 0px 0px 0.6em; overflow: hidden; padding-bottom: 0.17em; padding-top: 0.5em; position: relative; text-transform: uppercase;">
<span class="mw-headline" id="History_of_computing">HISTORY OF COMPUTING</span></h2>
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The first use of the word "computer" was recorded in 1613, referring to a person who carried out calculations, or computations, and the word continued with the same meaning until the middle of the 20th century. From the end of the 19th century the word began to take on its more familiar meaning, a machine that carries out computations.</div>
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frndbook.blogsot.comhttp://www.blogger.com/profile/10807982213154720214noreply@blogger.com2tag:blogger.com,1999:blog-4454543837567210823.post-74946665201231833842013-05-30T22:24:00.000+05:002013-05-30T22:24:02.072+05:00Dadyal <div dir="ltr" style="text-align: left;" trbidi="on">
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<span style="color: orange;"><b>The view of dadyal.........!</b></span></div>
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEj44w_AhpGc0GQ-ovfZ0HD3Y1sbOsb0L-gtOE7qmvQDiNfmPkbSTcHu0d5dwm7OWoEwkud3CiTkn1zQ_4MiaJU1edv_-JRy8f_VlKUeWnHk5a7gIoKC_o6_5mRCI-uq6ExhvNfLuimzdkcm/s1600/964036_10151644665994855_2056447437_o.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" height="240" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEj44w_AhpGc0GQ-ovfZ0HD3Y1sbOsb0L-gtOE7qmvQDiNfmPkbSTcHu0d5dwm7OWoEwkud3CiTkn1zQ_4MiaJU1edv_-JRy8f_VlKUeWnHk5a7gIoKC_o6_5mRCI-uq6ExhvNfLuimzdkcm/s320/964036_10151644665994855_2056447437_o.jpg" width="320" /></a></div>
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frndbook.blogsot.comhttp://www.blogger.com/profile/10807982213154720214noreply@blogger.com1tag:blogger.com,1999:blog-4454543837567210823.post-4942881457031320062013-05-30T14:34:00.003+05:002013-05-30T14:34:49.233+05:00Nice picture of Kashmir<div dir="ltr" style="text-align: left;" trbidi="on">
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<b><span style="color: orange;">Very beautif picture must comment.......!</span></b><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjt_bRJqPkFv-1tH5FlvWRXG250dtfEQY8c-5QUmVLhY8h7rGl864jEkQPgB5svP8daDshmzuq-Xi511FM3QUdkUMiUar4gKsSs1_zz3iL7TBhcuzME3uGN4hhtHKyVS2BgWN7dSgy2ZERz/s1600/384251_291699797595420_776600458_n.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" height="300" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjt_bRJqPkFv-1tH5FlvWRXG250dtfEQY8c-5QUmVLhY8h7rGl864jEkQPgB5svP8daDshmzuq-Xi511FM3QUdkUMiUar4gKsSs1_zz3iL7TBhcuzME3uGN4hhtHKyVS2BgWN7dSgy2ZERz/s400/384251_291699797595420_776600458_n.jpg" width="400" /></a></div>
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frndbook.blogsot.comhttp://www.blogger.com/profile/10807982213154720214noreply@blogger.com0tag:blogger.com,1999:blog-4454543837567210823.post-51127690746066968752013-05-30T14:32:00.002+05:002013-05-30T14:32:42.579+05:00Charhoi View<div dir="ltr" style="text-align: left;" trbidi="on">
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<span style="color: orange;"><b>This is a charrhoi picture very nice and beautiful place in Azad kashmir.....!</b></span></div>
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjcBURiBw0k9tXeCI9-CK2t3PCVlnKhr7hqCI55g0JvxVM3GlAKvfHqg0JaKdh2F1JLbFQ6G9KOC4N6lvvP0KNLdXLMWBjeX28IFvf8kw4I4FOav5-KZJ1qNDgF60IJbJpBVVk9-KFo-DVm/s1600/936808_423898904375508_126139516_n.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" height="300" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjcBURiBw0k9tXeCI9-CK2t3PCVlnKhr7hqCI55g0JvxVM3GlAKvfHqg0JaKdh2F1JLbFQ6G9KOC4N6lvvP0KNLdXLMWBjeX28IFvf8kw4I4FOav5-KZJ1qNDgF60IJbJpBVVk9-KFo-DVm/s400/936808_423898904375508_126139516_n.jpg" width="400" /></a></div>
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frndbook.blogsot.comhttp://www.blogger.com/profile/10807982213154720214noreply@blogger.com1tag:blogger.com,1999:blog-4454543837567210823.post-70389545856998373922013-05-30T14:30:00.002+05:002013-05-30T14:30:14.476+05:00Charrhoi<div dir="ltr" style="text-align: left;" trbidi="on">
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<span style="color: orange;"><b>Near charrhoi city.......!</b></span></div>
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgqAstvBGJtzvepZF6TkafkKD3Lk3TVAU_TmnXItQO4GKzCrB_IA4QTF0nK23rW_w1h3hmBVknLvEhtK5uxbsdsCpRjWeH3EcH3genjW5bpXUVP_bLHpgJnsPb0UyPBQwKx5raFB0Fhuh5t/s1600/59641_336322746466458_21201791_n.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" height="266" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgqAstvBGJtzvepZF6TkafkKD3Lk3TVAU_TmnXItQO4GKzCrB_IA4QTF0nK23rW_w1h3hmBVknLvEhtK5uxbsdsCpRjWeH3EcH3genjW5bpXUVP_bLHpgJnsPb0UyPBQwKx5raFB0Fhuh5t/s400/59641_336322746466458_21201791_n.jpg" width="400" /></a></div>
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frndbook.blogsot.comhttp://www.blogger.com/profile/10807982213154720214noreply@blogger.com0tag:blogger.com,1999:blog-4454543837567210823.post-42850732411473445302013-05-29T15:53:00.001+05:002013-05-29T15:53:54.263+05:00Mirpur Picture<div dir="ltr" style="text-align: left;" trbidi="on">
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Very beautiful View of Mirpur city side and also Mangla Dam . . !<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEivqimYDPNTmntbcPhLJzyArv31T-isZ50fzkzcgwRDAa8DtKbxKRhzabdJ1qBFiDPKlx6UCaH53iO6fnRkLsX0an5PZQMpm9bDkOL8vjFTmI8e6yc2mQ9p2K6hVMeDgJB1cksSBCJjRebT/s1600/977918_529549330439693_14689473_o.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" height="240" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEivqimYDPNTmntbcPhLJzyArv31T-isZ50fzkzcgwRDAa8DtKbxKRhzabdJ1qBFiDPKlx6UCaH53iO6fnRkLsX0an5PZQMpm9bDkOL8vjFTmI8e6yc2mQ9p2K6hVMeDgJB1cksSBCJjRebT/s320/977918_529549330439693_14689473_o.jpg" width="320" /></a></div>
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frndbook.blogsot.comhttp://www.blogger.com/profile/10807982213154720214noreply@blogger.com1tag:blogger.com,1999:blog-4454543837567210823.post-49503591074276643012013-05-28T23:10:00.002+05:002013-05-28T23:10:15.780+05:00Sardah Scene<div dir="ltr" style="text-align: left;" trbidi="on">
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjAL1bV5fwUAvDmONJ7EMe2F9G_-MB5OQUkWZRZVt5R0ATyruLLU_7lNYYXaH3k94oLE3saDNI4r2aGEmLurYhEavZcqrt7zvjuC29PQlzJcI6RaXJ-rdkGK-kycmMN6HbRAt346mlXrBaW/s1600/261604_618908274787238_30771655_n.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;">Its a very beautiful picture . . . . . . . . .!</a></div>
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<span style="color: orange;"><b>Its also very healthful place . . . . . . . . . . . . . . . !</b></span></div>
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<span style="color: orange;"><b> </b></span><img border="0" height="213" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjAL1bV5fwUAvDmONJ7EMe2F9G_-MB5OQUkWZRZVt5R0ATyruLLU_7lNYYXaH3k94oLE3saDNI4r2aGEmLurYhEavZcqrt7zvjuC29PQlzJcI6RaXJ-rdkGK-kycmMN6HbRAt346mlXrBaW/s320/261604_618908274787238_30771655_n.jpg" width="320" /></div>
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frndbook.blogsot.comhttp://www.blogger.com/profile/10807982213154720214noreply@blogger.com2tag:blogger.com,1999:blog-4454543837567210823.post-82927714339243393442013-05-22T11:37:00.003+05:002013-05-22T11:37:28.976+05:00Scene Kotli<div dir="ltr" style="text-align: left;" trbidi="on">
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEi1Kwk1z607Ft68HWjw5zWTrqHOGUZUM4Man4O6MjNQsAlqesQS_fX7OjXBsz9QQ-ZQdmZkJAK16m9YzFqFxW1KRogT7MP0Hfr2M24o6MxRhRVG0YmdoTu_jAJvqT9Kf9Pt0oa9ZJqcOwEN/s1600/3251_1126313831351_1664256_n.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;">Very beaytiful picture of kotli ......! This picture is village side.......!</a></div>
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<img border="0" height="266" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEi1Kwk1z607Ft68HWjw5zWTrqHOGUZUM4Man4O6MjNQsAlqesQS_fX7OjXBsz9QQ-ZQdmZkJAK16m9YzFqFxW1KRogT7MP0Hfr2M24o6MxRhRVG0YmdoTu_jAJvqT9Kf9Pt0oa9ZJqcOwEN/s400/3251_1126313831351_1664256_n.jpg" width="400" /></div>
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frndbook.blogsot.comhttp://www.blogger.com/profile/10807982213154720214noreply@blogger.com2tag:blogger.com,1999:blog-4454543837567210823.post-3540928133907673032013-05-16T23:16:00.000+05:002013-05-19T17:22:00.051+05:00Main road, Mirpur<div dir="ltr" style="text-align: left;" trbidi="on">
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<span style="color: black;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjJYmLCsE_Z5Nu5Mrqff2LG9OpDxwk9MTi5bjARPToVJ4mWayhb2vP6Y8MlCE8q0NlXXUtYRdurqWqhy72qc83YwXkH3Ji3L1bGNIxHS9KdYacGveEwqX3csz8zjzt4Q3zZc31ETtH3zRA-/s1600/942921_528045730590053_1018577113_n.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><span style="color: black;">This is the main road of mirpur. Mirpur university of Science and Technology also on this road......!</span><img border="0" height="240" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjJYmLCsE_Z5Nu5Mrqff2LG9OpDxwk9MTi5bjARPToVJ4mWayhb2vP6Y8MlCE8q0NlXXUtYRdurqWqhy72qc83YwXkH3Ji3L1bGNIxHS9KdYacGveEwqX3csz8zjzt4Q3zZc31ETtH3zRA-/s320/942921_528045730590053_1018577113_n.jpg" width="320" /></a></span></div>
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frndbook.blogsot.comhttp://www.blogger.com/profile/10807982213154720214noreply@blogger.com0tag:blogger.com,1999:blog-4454543837567210823.post-83664097130803942072013-05-16T23:11:00.001+05:002013-05-19T17:20:29.914+05:00On the bank of dam,Mirpur<div dir="ltr" style="text-align: left;" trbidi="on">
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEj_iLmd2MhTqWKU8TTCvqAxSzWZciLM6S3UzyWh87ilf6flA-6jzWnUsBU-7M1E_vLNcH7GMxUfc0x_uZgPpFgAOgHjJYbvHkn7MdJ-NnxeKao0UYf8WtGlDypuiSq8hlvn54px1or9ZQIm/s1600/971785_529168850477741_1056405298_n.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><span style="color: black;">Few kilometers away from mirpur city.......!</span></a></div>
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<span style="color: black;"> </span><img border="0" height="300" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEj_iLmd2MhTqWKU8TTCvqAxSzWZciLM6S3UzyWh87ilf6flA-6jzWnUsBU-7M1E_vLNcH7GMxUfc0x_uZgPpFgAOgHjJYbvHkn7MdJ-NnxeKao0UYf8WtGlDypuiSq8hlvn54px1or9ZQIm/s400/971785_529168850477741_1056405298_n.jpg" width="400" /></div>
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frndbook.blogsot.comhttp://www.blogger.com/profile/10807982213154720214noreply@blogger.com2tag:blogger.com,1999:blog-4454543837567210823.post-21761352792140179892013-05-16T23:10:00.000+05:002013-05-19T17:22:11.185+05:00View Point,Mirpur<div dir="ltr" style="text-align: left;" trbidi="on">
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEg3l82cLaVAzgl_sQKQGW0MrqXXcr7VRAN5-PHSzdKwhf_sKquGzMEDtUgYUeHAcRjbgbU9xC2lOHk-E09gsJmF9rauwtOr_DNAaRZTu84v8lazeDDt_EnZFuEO-EqCjoxRACMob6a2KOca/s1600/943000_528842340510392_1853683717_n.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><b>This is very beautiful park in mirpur city and people of mirpur spend their time here to enjoy their-selves. They visit it with their families and alone too.</b></a></div>
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<b> </b><b> </b><img border="0" height="300" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEg3l82cLaVAzgl_sQKQGW0MrqXXcr7VRAN5-PHSzdKwhf_sKquGzMEDtUgYUeHAcRjbgbU9xC2lOHk-E09gsJmF9rauwtOr_DNAaRZTu84v8lazeDDt_EnZFuEO-EqCjoxRACMob6a2KOca/s400/943000_528842340510392_1853683717_n.jpg" width="400" /></div>
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frndbook.blogsot.comhttp://www.blogger.com/profile/10807982213154720214noreply@blogger.com3tag:blogger.com,1999:blog-4454543837567210823.post-50147795337350533392013-05-16T23:08:00.000+05:002013-05-19T17:21:50.301+05:00The Regency Hotel in Mirup Azad Kashmir<div dir="ltr" style="text-align: left;" trbidi="on">
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEj59a8wHcg205K_XJ10vhvBf4La1Vt4IqqT3KK3LzskOitBKuFcUEIsd6Q7K4xWFtQkDG6o4h9SrPXYnCsEYe6tYUQRfvQxtfgLDf66UMWw-QFd_sRIKPluXUNRFbXqIadXUoNdhJ-HfdLV/s1600/525298_515937121800914_1124970721_n.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><b>Regency hotel in mirpur.......!</b></a></div>
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<b> <span style="color: yellow;">Any type of functions are arranging here its very nice and well decorated......!</span> </b><img border="0" height="293" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEj59a8wHcg205K_XJ10vhvBf4La1Vt4IqqT3KK3LzskOitBKuFcUEIsd6Q7K4xWFtQkDG6o4h9SrPXYnCsEYe6tYUQRfvQxtfgLDf66UMWw-QFd_sRIKPluXUNRFbXqIadXUoNdhJ-HfdLV/s400/525298_515937121800914_1124970721_n.jpg" width="400" /></div>
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frndbook.blogsot.comhttp://www.blogger.com/profile/10807982213154720214noreply@blogger.com0tag:blogger.com,1999:blog-4454543837567210823.post-61015370718327721292013-05-16T23:06:00.001+05:002013-05-19T17:23:17.255+05:00Mangla fort Near mirpur<div dir="ltr" style="text-align: left;" trbidi="on">
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiOD1lhezhqHA3uHCtWaKt3q5OJVCfVickSamTVVWCjjcWxtwO1mXR1egpDuSSlUcaYa0EomSB4VZYl7FjNOmKmjvhAith7j2f16t4Dge-MV62mpq_y2JRfy3V9etvkxqp2x-cksRu2ZGbh/s1600/61570_516863568374936_354734434_n.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><b><span style="color: #cfe2f3;">Mangla , its a very beautiful place to enjoy.......!</span></b></a></div>
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<b><span style="color: #cfe2f3;"> </span></b><img border="0" height="266" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiOD1lhezhqHA3uHCtWaKt3q5OJVCfVickSamTVVWCjjcWxtwO1mXR1egpDuSSlUcaYa0EomSB4VZYl7FjNOmKmjvhAith7j2f16t4Dge-MV62mpq_y2JRfy3V9etvkxqp2x-cksRu2ZGbh/s400/61570_516863568374936_354734434_n.jpg" width="400" /> </div>
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frndbook.blogsot.comhttp://www.blogger.com/profile/10807982213154720214noreply@blogger.com0tag:blogger.com,1999:blog-4454543837567210823.post-77493446850308763842013-05-16T15:24:00.001+05:002013-05-19T17:23:59.887+05:00Beautiful scene in kotli AJK<div dir="ltr" style="text-align: left;" trbidi="on">
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhOU6m7NRiJDaHgnKxf_VmCOzPCBrzODqVYPyptqtl2fJ3g2IQmAdz6-s1bPodwEotEkwhYWVr7CYKPVRRpSuC5u3xQiXvkVuNV-QbWIMyzrkuxH_dmfUocK3bgzOZkEVwtgN4xrNdCWk0N/s1600/kotli-11.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><span style="color: #fff2cc;"><b>In kotli its very nice place</b></span></a></div>
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<span style="color: #fff2cc;"><b> </b></span><img border="0" height="300" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhOU6m7NRiJDaHgnKxf_VmCOzPCBrzODqVYPyptqtl2fJ3g2IQmAdz6-s1bPodwEotEkwhYWVr7CYKPVRRpSuC5u3xQiXvkVuNV-QbWIMyzrkuxH_dmfUocK3bgzOZkEVwtgN4xrNdCWk0N/s400/kotli-11.jpg" width="400" /></div>
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frndbook.blogsot.comhttp://www.blogger.com/profile/10807982213154720214noreply@blogger.com1tag:blogger.com,1999:blog-4454543837567210823.post-2520530300035144942013-05-16T15:18:00.003+05:002013-05-19T17:24:57.446+05:00Scene In Kotli<div dir="ltr" style="text-align: left;" trbidi="on">
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEho1Clqn5QWTv61V-Kk7AH0PVE3PITmWmsSbgvtDZFN6zVIhpLnJQlp2U0GITiaTIqQdQe3-MqjNNEbyN8bce7Tpygk_nPmRW1dyzxcxUnDweVKaKp1qHiqA2VQhYhujtl0jcZpWjtH8Wsv/s1600/kotli-10.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><span style="color: #cccccc;"><b>Such a great place in Kashmir...................!</b></span><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEho1Clqn5QWTv61V-Kk7AH0PVE3PITmWmsSbgvtDZFN6zVIhpLnJQlp2U0GITiaTIqQdQe3-MqjNNEbyN8bce7Tpygk_nPmRW1dyzxcxUnDweVKaKp1qHiqA2VQhYhujtl0jcZpWjtH8Wsv/s1600/kotli-10.jpg" /></a></div>
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frndbook.blogsot.comhttp://www.blogger.com/profile/10807982213154720214noreply@blogger.com1tag:blogger.com,1999:blog-4454543837567210823.post-74548932255528025042013-05-16T15:13:00.000+05:002013-05-19T17:25:13.879+05:00In Kotli<div dir="ltr" style="text-align: left;" trbidi="on">
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhBk1QN1MAeBzTN1MiWsJS0zHTOnK2nTOIZW2uW7ArC9_KDZoi1hUnNEZ4WsHedf8iDwvMmwMQ-V1zHFIWAkQD-IuxExddlimW9A2VeByoYn6VvPqfvW-hoIBL1u2AfHFzCcE31xzeriCkq/s1600/kotli-03.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><b>Very beautiful scene. Kotli is very beautiful and healthful place.....!</b></a></div>
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<b> </b><img border="0" height="400" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhBk1QN1MAeBzTN1MiWsJS0zHTOnK2nTOIZW2uW7ArC9_KDZoi1hUnNEZ4WsHedf8iDwvMmwMQ-V1zHFIWAkQD-IuxExddlimW9A2VeByoYn6VvPqfvW-hoIBL1u2AfHFzCcE31xzeriCkq/s400/kotli-03.jpg" width="300" /></div>
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frndbook.blogsot.comhttp://www.blogger.com/profile/10807982213154720214noreply@blogger.com1tag:blogger.com,1999:blog-4454543837567210823.post-2344981223189217132013-05-09T09:49:00.001+05:002013-05-19T17:26:21.435+05:00In Rawalakot (Banjosa Lake Scene)<div dir="ltr" style="text-align: left;" trbidi="on">
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgZvGk91eeaPp7L_HzaHf_FaERBvl1mDB_IHj80RQAnAWV8e-hPDEZ-rBiOGUEm5U4RB9R-ZTNwrQsvF5R-UUyNPXVdyePL5w7x71EcdROl6yZ8ZTAZozq-PG5VlOfHnccDzgE7QhFCvdiq/s1600/3696570643_4c70ee7b15_z.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><b>This is very Beautiful place in rawalakot.....Rawalakot is very beautiful visitors like to visit this place....This is the part of Azad Kashmir.......!This picture is Banjosa Lake its very nice i love it very much.....!</b></a></div>
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<b> </b><img border="0" height="300" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgZvGk91eeaPp7L_HzaHf_FaERBvl1mDB_IHj80RQAnAWV8e-hPDEZ-rBiOGUEm5U4RB9R-ZTNwrQsvF5R-UUyNPXVdyePL5w7x71EcdROl6yZ8ZTAZozq-PG5VlOfHnccDzgE7QhFCvdiq/s400/3696570643_4c70ee7b15_z.jpg" width="400" /> </div>
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Really Heaven.................! </div>
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frndbook.blogsot.comhttp://www.blogger.com/profile/10807982213154720214noreply@blogger.com2