đź“… Tuesday, May 21st, 2024
I will give you a definition of a proud man: he is a man who has neither vanity nor wisdom one filled with hatreds cannot be vain, neither can he be wise.
— John Keats
- ELF symbol interposition and RTLD_LOCAL
- The LD_PRELOAD trick. Good to know how LD_PRELOAD can be used programmatically.
- rr looks like an interesting enhancement to gdb, allowing us to replay failed executions deterministically.
- Somtimes, individual concepts are simply better explained in context, i.e., in a singular note as opposed to multiple atomic ones. For instance, it’s pretty hard to isolate the concept of GOT from PLT.
- lazy binding
MGT011A Lecture: Cash
- cash
- for accounting, cash (also called “cash and cash equivalents”) includes: coins, currency, checks, money orders, bank accounts, etc
- also includes liquid investments with maturity fewer than 90 days
- bank reconciliation
- adjust the general ledger’s cash balance for timing & errors
- produce a reconciled cash balance
- internally, add adjusting journal entries to bring cash account to the reconciled cash balance
- how to do a bank reconciliation
- take the ending balance from bank statement
- add deposit in transit (cash that the company technically received/got paid, but haven’t cleared the bank yet)
- add any corrections not yet made by the bank that will increase the balance
- subtract outstanding checks (checks not yet processed/cleared by the bank)
- subtract any corrections not yet made by the bank that will decrease the balance
- total = reconciled cash balance
- take the cash account balance from the general ledger
- add items recorded as cash receipts (i.e., cash being earned) by the bank but not by the company’s books
- add corrections not yet made by the company that will increase the ledger balance
- subtract items recorded as cash disbursements by the bank but not by the company’s books
- i.e., bank account services fees, autopay
- subtract corrections not yet made by the company that will decrease the general ledger balance
- i.e., Non-Sufficient Funds (NSF) check
- total = reconciled cash balance
- Everything under this bullet needs to be separate journal entries adjusting the general ledger cash account balance
- The two totals should be the same.
- take the ending balance from bank statement
- effective cash management
- manage accounts receivable: faster cash collection from clients ease the paying of obligations
- manage inventory levels: keep inventory level as low as possible without affecting sales
- manage payables: delay payments (within reason) as long as possible without damanging relationships or incur penalties
- invest excess cash: only hold cash necessary for operations; invest the excess in market for extra returns