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Adding 4 hours to 9 o'clock gives 1 o'clock, since 13 is congruent to 1 modulo 12. In mathematics, modular arithmetic is a system of arithmetic for integers, where numbers "wrap around" when reaching a certain value, called the modulus. The modern approach to modular arithmetic was developed by Carl Friedrich Gauss in his book Disquisitiones ...
In computing, the modulo operation returns the remainder or signed remainder of a division, after one number is divided by another, called the modulus of the operation.. Given two positive numbers a and n, a modulo n (often abbreviated as a mod n) is the remainder of the Euclidean division of a by n, where a is the dividend and n is the divisor.
e. Debits and credits in double-entry bookkeeping are entries made in account ledgers to record changes in value resulting from business transactions. A debit entry in an account represents a transfer of value to that account, and a credit entry represents a transfer from the account. [ 1][ 2] Each transaction transfers value from credited ...
Accounts clerk. v. t. e. Double-entry bookkeeping, also known as double-entry accounting, is a method of bookkeeping that relies on a two-sided accounting entry to maintain financial information. Every entry to an account requires a corresponding and opposite entry to a different account. The double-entry system has two equal and corresponding ...
Modulo is a mathematical jargon that was introduced into mathematics in the book Disquisitiones Arithmeticae by Carl Friedrich Gauss in 1801. [3] Given the integers a, b and n, the expression "a ≡ b (mod n)", pronounced "a is congruent to b modulo n", means that a − b is an integer multiple of n, or equivalently, a and b both share the same remainder when divided by n.
Accounting equation. The fundamental accounting equation, also called the balance sheet equation, is the foundation for the double-entry bookkeeping system and the cornerstone of the entire accounting science. Like any equation, each side will always be equal. In the accounting equation, every transaction will have a debit and credit entry, and ...
v. t. e. In accounting, contingent liabilities are liabilities that may be incurred by an entity depending on the outcome of an uncertain future event [ 1] such as the outcome of a pending lawsuit. These liabilities are not recorded in a company's accounts and shown in the balance sheet when both probable and reasonably estimable as ...
If q ≡ 1 (mod 4) then q is a quadratic residue (mod p) if and only if there exists some integer b such that p ≡ b 2 (mod q). If q ≡ 3 (mod 4) then q is a quadratic residue (mod p) if and only if there exists some integer b which is odd and not divisible by q such that p ≡ ±b 2 (mod 4q). This is equivalent to quadratic reciprocity.