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1. General ledger is also referred to as:






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MCQ->Read the following passage carefully and choose the most appropriate answer to the question out of the four alternatives. Translation is of immense importance today. With rapid commercialization, the narrow barriers between nations are fast disappearing. In the past, there used to be practically no communication amongst nations. The modern world, however, is no longer divided into water-tight compartments. We are heading towards one world, thanks to development in the fields of communication among nations today. Translation forges bonds of unity amongst people who speak different languages. Even if we do not know a particular language or the literature of a particular nation, we can know its richness and the depth of its ideas through translation. Translation also helps in understanding the rich cultural heritage of a nation. Thus a multi-lingual person has a multi-focal view of the world. Translation also serves as a mode of cultural excahnge in a multi-lingual country. It plays a pivotal role in the evolution of a pluralistic national identity. The achievement of translation is both the globalisation of culture and the promotion of intra and inter-cultural bonding. One may appreciate and enjoy through translation the plays of Shakespeare even if one does not know the English language. One may also know the rich world of Homer, Virgil, Dante, Milton, Dickens, Hardy, Leo Tolstoy, Zola and Munshi Prem Chand through translation. Translation responds to our intellectual, cultural and spiritual needs. It is necessary for information and for the exchange of ideas. Translation, which has hitherto been neglected and marginalized, has assumed importance with rapid globalization. It is now considered an art which requires mastery and perfection. A good translator is able to do away with superficiality and has a clear understanding of the text to be translated. He should have mastery over the subtle nuances of the language from which he is translating. Translating a passage of one language into another literally is not only impossible but would also result in incorrect grammar and syntax. What should be the primary concern while translating a passage from one language into another?....
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