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The more he talks about trust, the faster I count my silvers - George Soros

February 29th, 2012

Read the previous part at http://www.facebook.com/#!/note.php?note_id=10151272222855461

This article is sixth in a series of articles that attempt to figure out how British managed to maintain their hold over such a large country. I have somewhat strayed from the original subject and now we are looking at the roots of the ‘Aryan invasion’ theory.

(This would be my last article to prove that Aryan Invasion is a myth)

It might look odd that I picked up the topic of invention of zero to discuss Aryan invasion. However, if you keep your patience that invention of zero disproves Aryan invasion as well.

Coming back to subject of this post:

Quite a few people recently have been claiming that Vedic Hindu’s stole the ‘Zero’ from Mayans. The argument is, if anyone has to get the credit then it should be the Mayans who are the real inventors.

Let us examine this claim:

It is true that Mayans had a sign for ‘something’ that vaguely resembles zero. However, to claim that Hindu’s stole it from Mayans is rather a big leap of logic.

Here is a Mayan Numeric Chart.  (http://www.mesoamericas.com/images/numerals.jpg)

 

 

 

Mayans had a tiered system for writing numerals using the above chart. Each tier had a multiple. First tier had a multiple of one. Second tier had a multiple of 20, 3rd tier had a multiple of 360, 4rth tier had a multiple of 7200 and so on.

Let us take two examples

 

(a)  Number 1440 is represented in Mayan system as

 

 

The logic is: (4*360) + (0 *20) + (7*1)

 

(b)  Number 2524 is represented in Mayan system as

 

 

The logic is: (7*360) + (0 *20) + (4*1)

 

This system suffered from the same problem that the Roman system had. How do you add two numbers together on paper? To continue our above example, the equation 2524 + 1440 would look like following in Mayan system.

Obviously, there is no way to add these two figures. Further, if you cannot add then advanced operations such as multiplications and divisions are out of question.

 

The question is then why did Mayans invented the symbol for zero?

 

For Mayans (and rest of the world) the only way one could calculate was using Abacus. The number system was just to record the results of Abacus. Adding two figures on paper was just impossible.

 

All this changed with the invention of zero by Vedic Hindus. Now you will see why Hindu zero is so drastically different from Mayan zero.

 

Hindus formed the rules for zero. Add/subtract zero to any figure and it remains the same. Multiply anything by zero and you get a zero. Divide anything by zero and you get infinity. They created a numeric system to the base 10 and suddenly it was very easy to write any conceivable number using the system. Though Mayan system was an improvement over Greek and Roman system, they still had to invent new signs for large numbers. Compare this with Hindu system where all you need to know were the symbols from 0-9

 

Once Hindus defined the rules, adding numbers all of a sudden became plain and simple as 2524 + 1440 = 3964.

 

Now the question is what is it that allowed Hindus to invent zero? The answer lies in Hindu philosophy.

 

(Please do read my article http://www.systomatics.info/?p=854 that discusses development of mathematics and priest class among other things)

 

At that point, of time, Vedic Hindu philosophy was the only philosophy that had the concept of void or zero. The concept of nothingness was completely foreign to rest of the world. This theory of ‘nothingness’ had been practiced by Hindus for a long time.

 

Copying a random reference from web here:

 

http://www.desitip.com/servlet/drenderer?sel=nasadiya

 

nasadiya sukta – Rig Veda 10:129

 

Then there was neither existence nor non-existence.
There was no space(air?) nor sky beyond.
What covered everything? Where? In whose protection?
Was there water, deep and bottomless?

There was neither death nor immortality then,
There was no sign of night or day.
That One breathed all by self without any outside support,
Other than that there was nothing else beyond.

 

….

 

As you can see from the above sukta, the Hindu’s were well acquainted with nothingness for a long time.

 

(I am not claiming that Vedic Hindu’s were extra brilliant, there is always an historical accident behind every achievement.  The skeptical should read a book called ‘Outliers’)

 

Coming back to the main discussion:

 

Let us consider two proven facts:

 

(a)  The concept of nothingness can be seen in the earliest Veda’s

 

(b)  This concept was foreign to all other contemporary philosophies.

 

What does (a) and (b) tell us?

 

They tell us that these philosophies originated in isolation of each other.

 

This is why ‘Invention of Zero’ disproves the ‘Aryan Invasion’ theory.

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February 24th, 2012

I had been maintaining a blog about dynamics for a long time. Then one day I got bored, stopped blogging and let the domain name expire. (I am kind of repenting now since I am back in a place where I feel like writing about Dynamics Ax.)

Unfortunately, getting started again is a long process since I need to host the blog somewhere. You know.. all the headache right from registering a domain. Therefore, the current plan is to continue to blog on this domain and then move all Dynamics posts to a different domain later on.

I am also wondering whether instead of registering a new domain name, why not convert this blog hosting from lynx to ASP.net. I am quite impressed with http://www.dotnetblogengine.net/ .  I think BlogEngine features such as subdomains are definitely superior to WordPress.  I would definitely encourage programmers to take look at BlogEngine.

(Subdomains are important for me.  Very soon, I am planning to write a book ‘Dynamics Ax Programming for Functional Consultants – Functional to Technical in 21 days’. Do let me know if you are interested in the book, I am planning to jack up the price by 5 dollars for every 100 emails that I get J)

Anyways…

I stumbled upon a topic yesterday thanks to another itch of mine. My certifications are rather old, all of them are on Ax 3.0 and I have decided to be re-certified in most of the Dynamics Ax modules. I started with Projects certification and passed the exam with flying colors J. (I took Dynamics Ax 2009, big change from Ax 3.0 certifications. It is actually possible to pass the exam if one studies the Microsoft training material.)

After talking to a few friends, I realized that they completely lack two basic concepts behind Project Accounting. Unawareness of these concepts makes Project Accounting so hard to deal with.  The concepts are (A) All these debits and credits floating around (for e.g. Debit WIP account and credit Profit and Loss Account) (B) Revenue accrual/ Post costs / Estimates / Cost Template.

It is rather unfortunate but I have not noticed anyone else talking about these concepts.  An understanding of these concepts will make programmers life so much easier.

I will write about (A) today and follow up with (B) later. Perhaps then, I should then write about dimensions since people find this simple concept so confusing.

Anways….

The concept behind all these debits and credits is really simple. (As long as you understand the basics of accounting. If you do not then either, get your accounting concepts clear or do not indulge in Project accounting.)

Say we have company called OverChargers Inc. The company has a single employee Mr LazyAss who worked for 2 hours in an entire year on a project.  The hourly cost is say 50 dollars and Overchargers charge their client at the rate of 500 dollars an hour (cash). Assuming that the company had no other transactions, what would their year-end accounts look like?

Forget project accounting setup right now. We are talking of simple accounting here.

To recoup:

Employee cost 2 hours *   50 USD =   100 USD

Sales                  2 hours * 500 USD = 1000 USD

Let us start with the Journal Entries:

A.      Paid salary

Payroll cost Dr                  100.00

       To  Bank Account                            100.00

B.      Charges customer

Bank Account Dr            1000.00

      To Sales                                          1000.00

Now the Ledger balances would be

Bank Account     Dr  900.00

Payroll  cost        Dr   100.00

Sales                    Cr 1000.00

This is fine, as you can see we do not really need the complexity of the project accounting to maintain project accounts.

That is until you consider a scenario.

What happens when someone forgets to bill the customer or say ends up charging the customer only 1 hour instead of 2. Such omissions are very normal in a large-scale project with lots of transactions.

How do you figure out that something is missing?

As you will see, accountants have a clever solution for this problem. If you get this concept then you will get all these debits and credits floating around in Project module.

Let us consider our original scenario with a small change. LazyAss was paid for 2 hours but the customer got charged only for 1 hour.

Let us start with journal entries.

A.      When you pay salary, you do not debit Payroll Cost. You debit Payroll balance instead.

Payroll balance Dr         100.00

        To Bank account                  100.00

B.      When you charge the company, you make 2 journal entries (remember that customer got charged only for an hour.

First entry is to reverse the cost for 1 hour.

Payroll cost Ac Dr     50.00

      To Payroll balance             50.00

Second entry is to charge the customer for an hour.

Bank Account   Dr        500.00

      To Sales                                500.00

Now what do our ledger balances look like:

Bank Account     Dr    400.00

Payroll  cost        Dr     50.00

Payroll balance   Dr     50.00

Sales                    Cr     500.00

One look at the ledger account and the accountant knows something is wrong since there is a balance in Payroll Balance account. This account should not have any balance at the year end.

This is exactly how all these confusing debits and credits in Project module come into existence.

Same concept applies to inventory cost. In this case, when inventory is issued from store it is debited to Inventory issue account (which essentially works similar to Payroll balance account above.)

If you compare the postings above with those of employee journal in Dynamics Ax then you see the first entry but second entry will be slightly different. If the line property is setup for accrual then the credit would be to accrual account. If the line property is not setup for accrual then the posting would be to another balance account.

Ah! But then I am jumping ahead of myself. I will cover accrual (and estimate, cost template, yawn!) in my next post.

See you around.

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February 24th, 2012

I had some offline discussions as soon as my last article about Ron Paul went online. It became obvious after exchanging a few emails that what is missing is a reference to context. The difference in our interpretation is due to a great analytical book that I had read recently.

Here is a short review of the book that should give you a reference to context; I would certainly recommend that you invest time in reading the complete book.… [Read more]

 

Read all of my articles: http://borderlessnewsandviews.com/author/harry-deshpande/

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