The following safety measures are taken during civil engineering construction. (i) Suitable scaffolds should be provided for workmen. (ii) When ladder are used, it should be provided with foot holds and hand holds and inclination of one is to four (1 horizontal : 4 vertical) be provided. (iii) The scaffolding should be properly supported and shall have a guard rail property attached to it. (iv) Every opening in floor of a building should be provided with suitable means to prevent the fall of persons or materials. (v) Fencing and lights shall be provided to protect the public from accident. (vi) The excavated material shall not be placed within 1.5m of the edge of the trench or half the depth whichever is more to avoid collapse of sides due to surcharge. (vii) No undermining or undercutting shall be allowed. (viii) All roads and open areas adjacent to any side where demolition is to be carried out, must be closed or suitably protected. (ix) No electrical cable etc. shall remain electric...
The purpose of accounting in a business organisation are as follows:
(i) The business firm is regarded as a separate business entity. Accounts are maintained for this entity as distinct from the persons who are connected with it. The accountant records transactions as they affects this entity and regards oweners, creditors, suppliers, employees, customers, and the government as parties transacting with this entity.
(ii) Accounting is concerned with only those facts which are expressible in monetary terms. The use of a monetary yardstick provides a means by which hetrogeneous elements, such as land, plant and equipment, inventories, securities and goodwill may be expressed in a common denominator.
(iii) Accounting is normally based on the premise that the business entity will remain as a going concern for an indefinitely long period.
(iv) Assets acquired by a business are generally recorded as their cost and this is used for all subsequent accounting purposes.
(v) Conservation concepts of accounting 'anticipate no profit' but provide all possible losses.
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