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This has been accomplished by strictly requiring key components of SGML that were optional in HTML and setting out and adhering to very stringent guidelines in XML..

POSTULATE 8:

If equals are divided by equals, the quotients are equal; if a where c, d 2 0. (Division Postulate)

b/d,

The accounting equation of Assets = Liabilities + Owner s Equity should balance after every transaction.

Thus if the price of 1 lb of butter is 80 cents then, at the same rate, the price of 4 lb is 20 cents.

POSTULATE 9:

bn. (Powers Postulate)

POSTULATE 10:

3 227



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POSTULATE 11:

Thus, AB is the only line that can be drawn between A and B in Fig. 2-3.

CHAPTER 1: Assets, Liabilities, and Capital Example 1.1 During the month of January, Mr. Patrick Incitti, lawyer, 1. 2. 3. 4. 5. Invested $5,000 to open his law practice. Bought of ce supplies on account, $500. Received $2,000 in fees earned during the month. Paid $100 on the account for the of ce supplies. Withdrew $500 for personal use.

Fig. 2-3

POSTULATE 12:

Fig. 2-4

Thus, only P is the point of intersection of AB and CD in Fig. 2-4.





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Although HTML, XML, and (their hybrid) XHTML all use markup tags as containers for data elements and appear on the surface to be quite similar, the tags themselves are quite di erent not only in de nition and meaning but also in their methods of creation and speci cation. Whereas HTML and its successor XHTML use elements that are more or less universally de ned and accepted as HTML 4.01 or XHTML 1.0 (via the implied DTD that the browser includes), XML allows, encourages, and thrives on elements being created for structuring data to a speci c intent and purpose. If an element is required for XML and is not part of the DTD being referenced, the author can create the element needed and de ne it for inclusion in the DTD speci ed in the XML document. At the core, the di erences between HTML and XML are very simple: HTML is a presentation markup language, readable and rendered by almost any modern Web browser, whereas XML is a content markup language, with no inherent, or built-in, presentation elements, only content-de nition elements.

POSTULATE 13:

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Thus, AB is shorter than the curved or broken line segment between A and B in Fig. 2-5.

These transactions could be analyzed and recorded as follows: Assets Cash + $5,000 = = = = = = Accounts Payable $100 Incitti, Capital $500 Accounts Payable + $500 Fees Income + $2,000 Liabilities + Capital Incitti, Capital + $5,000

Fig. 2-5

POSTULATE 14:

Fig. 2-6

One and only one circle can be drawn with any given point as center and a given line segment as a radius. Any geometric figure can be moved without change in size or shape.

POSTULATE 15:

Fig. 2-7

POSTULATE 16:

Notice that for every transaction, two entries are made. After every trans action, the accounting equation remains balanced.

Fig. 2-8

Thus, only M is the midpoint of AB in Fig. 2-8.

POSTULATE 17:

Thus, only AD is the bisector of j A in Fig. 2-9.

Fig. 2-9

POSTULATE 18:

Note that the terms tag and element sometimes are used interchangeably, but they are not the same. An element is the opening and closing tag, its

Summary

Thus, only PC ' AB at point P on AB in Fig. 2-10.

Fig. 2-10

POSTULATE 19:

AB from point P outside AB in Fig. 2-11.

Fig. 2-11

Applying postulate 1 In each part, what conclusion follows when Postulate 1 is applied to the given data from Figs. 2-12 and 2-13

Fig. 2-12

1. 2. 3. 4. 5. 6. 7. The accounting equation is _______ = ________ + ________. Items owned by a business that have monetary value are ______. _________ is the interest of the owners in a business. Money owed to an outsider is a(n) _________. The difference between assets and liabilities is ___________. An investment in the business increases _______ and ________. To purchase on account is to create a ___________.

Fig. 2-13

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