Ledger Defination And Bascis

What is a ledger?

In the ledger, or major accounting, appears the concept of the registered operation, the debit, the credit and the balance of the account.

The ledgers show the same information as the daily book, but in a more concrete way. In a larger we can see the movements that have been made in a specific account, thus having a control of what has entered and left in that particular account and its balance at any time.

The accounting procedure would be to write down the operation in the journal and then transfer the movement to the ledgers of the scaffold ledgers. At present, with the use of accounting programs, these records in the general ledgers are automatic.

For example, a merchandise purchase is made in the company, whose operation is registered in our daily book as the following accounting entry:

• 1,000 (600) Purchase of Merchandise from Suppliers (€ 400) € 1,000

In our major books you will have to make two notes, one in the debit of the ledger of the merchandise purchase account (600), and another in the credit of the largest of the suppliers account (400).

As you can see, although we are registering the same operation, we do it differently in one book or another.

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Basic Scaffolding Elements

Shock Absorber: The equipment used to reduce the impact forces on the operator's body or at anchor points at the time of a fall, are vital to ensure their safety.

Anchoring system: Refers to the safe point where you can anchor or secure personal fall protection equipment with a minimum resistance of 5000 lb (2272Kg) per connected person.

Scaffolding : Any elevated temporary platform that exceeds a height of 1.5m from the floor, which is used to support workers or materials at heights or both materials and people. This platform can also be hanging.

Tubular scaffolds: Refers to a scaffold armed with independent frames welded and constituted by posts or vertical, crossbars and internal fixing members.

Line of life: It is a steel rope that is fixed to the roof of buildings and serves as a safety rope in cases where the scaffold collapses or there is an accident due to external factors.

Rope lashing: (Arrestador of falls): It is a deceleration device that travels on a lifeline and automatically, by friction hooks the lifeline and closes to stop the fall of the operator. A rope lashing generally employs the principle of inertial closure, cam / level or both.

The safety system that is installed in a lifeline, is activated in case of a fall of the person and leaves it in suspension, preventing its fall, is a connector for lifelines, the brakes must be specified if they are for lines of vertical, horizontal, rope, steel cable and also must be certified with a resistance equal to or greater than 22KN, 2500KG.

Arnes: It is a system consisting of straps sewn and properly insured, includes the elements to fix it to a specific point, is designed so that their straps distribute equally the weight of the body through them in the case of a fall. It contains a hook that adheres to some element and can be removed or changed with relative ease.

The basic elements of scaffolding include three general components: standards, ledgers and crossbars. A standard is a long pipe or tube that connects the scaffolding mass directly to the ground and runs along the scaffolding. The basis of each standard is connected to a motherboard, which helps distribute the weight that each standard supports. Between each standard, running horizontally, there is a ledger, which adds more support and weight distribution. The crossbars, placed on the ledgers at right angles, come in different forms. The main crossbeams provide support for the standards by keeping them in position and supporting the boards. The intermediate crosspieces are placed next to main crossbars to provide additional support to the plate.

In addition to the standards, the ledgers and the crossbars, there are several other support elements that serve to reinforce the fundamental scaffolding. Clamps, such as cross clamps, facade clamps and additional couplers, can be used in various combinations to support the structure in various ways. The crossed clamps run diagonally between the ledgers and adhere securely to the standards to increase the overall stiffness of a structure. However, they can also be secured to the ledgers, in which case they are simply called accounting reinforcements. Facade reinforcements help prevent a structure from swinging, and they join in the face of the scaffolding, running along the face of the structure and joining them firmly on each level.

Neena Ahuja A writer. I have interest in industrial scaffold and engineering services