Accounting - Overview

Accounting has been hailed by many as the “language of business”. There are many quotations like “A pen is mightier than the sword but no match for the accountant” by Jonathan Glancey which tell us about the power and importance of accounting.
The text book definition of accounting states that it includes recording, summarizing, reporting and analyzing financial data. Let us try and understand the components of accounting to understand what it really means:
Recording
The primary function of accounting is to make records of all the transactions that the firm enters into. Recognizing what qualifies as a transaction and making a record of the same is called bookkeeping. Bookkeeping is narrower in scope than accounting and concerns only the recording part. For the purpose of recording, accountants maintain a set of books. Their procedures are very systematic. Nowadays, computers have been deployed to automatically account for transactions as they happen.
Summarizing
Recording for transactions creates raw data. Pages and pages of raw data are of little use to an organization for decision making. For this reason, accountants classify data into categories. These categories are defined in the chart of accounts. As and when transactions occur, two things happen, firstly an individual record is made and secondly the summary record is updated.
For instance a sale to Mr. X for Rs 100 would appear as:
  • Sale to Mr. X for Rs 100
  • Increase the total sales (summary) from 500 to 600
Reporting
Management is answerable to the investors about the company’s state of affairs. The owners need to be periodically updated about the operations that are being financed with their money. For this reason, there are periodic reports which are sent to them. Usually the frequency of these reports is quarterly and there is one annual report which summarizes the performance of all four quarters. Reporting is usually done in the form of financial statements. These financial statements are regulated by government bodies to ensure that there is no misleading financial reporting.
Analyzing
Lastly, accounting entails conducting an analysis of the results. After results have been summarized and reported, meaningful conclusions need to be drawn. Management must find out its positive and negative points. Accounting helps in doing so by means of comparison. It is common practice to compare profits, cash, sales, assets, etc with each other to analyze the performance of the business.

Definition of Accounting

The American Institute of Certified Public Accountant has defined Financial Accounting as:
“the art of recording, classifying and summarizing in a significant manner and in terms of money, transactions and events which in part at least of a financial character and interpreting the results thereof.”








The Problem with Debit Credit Rules
The system of debit and credit is right at the foundation of double entry system of book keeping. It is very useful, however at the same time it is very difficult to use in reality. Understanding the system of debits and credits may require a sophisticated employee. However, no company can afford such ruinous waste of cash for record keeping. It is generally done by clerical staff and people who work at the store. Therefore, golden rules of accounting were devised.
Golden rules convert complex bookkeeping rules into a set of principles which can be easily studied and applied. Here is how the system is applied:
Ascertain the Type of Account
The types of accounts viz. real, nominal and personal have been explained in earlier articles. The golden rules of accounting require that you ascertain the type of account in question. Each account type has its rule that needs to be applied to account for the transactions. The golden rules have been listed below:
The Golden Rules of Accounting
1.     Debit The Receiver, Credit The Giver
This principle is used in the case of personal accounts. When a person gives something to the organization, it becomes an inflow and therefore the person must be credit in the books of accounts. The converse of this is also true, which is why the receiver needs to be debited.
2.     Debit What Comes In, Credit What Goes Out
This principle is applied in case of real accounts. Real accounts involve machinery, land and building etc. They have a debit balance by default. Thus when you debit what comes in, you are adding to the existing account balance. This is exactly what needs to be done. Similarly when you credit what goes out, you are reducing the account balance when a tangible asset goes out of the organization.
3.     Debit All Expenses And Losses, Credit All Incomes And Gains
This rule is applied when the account in question is a nominal account. The capital of the company is a liability. Therefore it has a default credit balance. When you credit all incomes and gains, you increase the capital and by debiting expenses and losses, you decrease the capital. This is exactly what needs to be done for the system to stay in balance.
The golden rules of accounting allow anyone to be a bookkeeper. They only need to understand the types of accounts and then diligently apply the rules.



Accounting has been hailed by many as the “language of business”. There are many quotations like “A pen is mightier than the sword but no match for the accountant” by Jonathan Glancey which tell us about the power and importance of accounting.
The text book definition of accounting states that it includes recording, summarizing, reporting and analyzing financial data. Let us try and understand the components of accounting to understand what it really means:
Recording
The primary function of accounting is to make records of all the transactions that the firm enters into. Recognizing what qualifies as a transaction and making a record of the same is called bookkeeping. Bookkeeping is narrower in scope than accounting and concerns only the recording part. For the purpose of recording, accountants maintain a set of books. Their procedures are very systematic. Nowadays, computers have been deployed to automatically account for transactions as they happen.
Summarizing
Recording for transactions creates raw data. Pages and pages of raw data are of little use to an organization for decision making. For this reason, accountants classify data into categories. These categories are defined in the chart of accounts. As and when transactions occur, two things happen, firstly an individual record is made and secondly the summary record is updated.
For instance a sale to Mr. X for Rs 100 would appear as:
  • Sale to Mr. X for Rs 100
  • Increase the total sales (summary) from 500 to 600
Reporting
Management is answerable to the investors about the company’s state of affairs. The owners need to be periodically updated about the operations that are being financed with their money. For this reason, there are periodic reports which are sent to them. Usually the frequency of these reports is quarterly and there is one annual report which summarizes the performance of all four quarters. Reporting is usually done in the form of financial statements. These financial statements are regulated by government bodies to ensure that there is no misleading financial reporting.
Analyzing
Lastly, accounting entails conducting an analysis of the results. After results have been summarized and reported, meaningful conclusions need to be drawn. Management must find out its positive and negative points. Accounting helps in doing so by means of comparison. It is common practice to compare profits, cash, sales, assets, etc with each other to analyze the performance of the business.

Definition of Accounting

The American Institute of Certified Public Accountant has defined Financial Accounting as:
“the art of recording, classifying and summarizing in a significant manner and in terms of money, transactions and events which in part at least of a financial character and interpreting the results thereof.”

Chemical engineering is a branch of engineering that applies physical sciences (physics and chemistry) and life sciences (microbiology and biochemistry) together with applied mathematics and economics to produce, transform, transport, and properly use chemicals, materials and energy. Essentially, chemical engineers design large-scale processes that convert chemicals, raw materials, living cells, microorganisms and energy into useful forms and products.

Responsibilities of Chemical Engineers

      Specifically, chemical engineers improve food processing techniques, and methods of producing fertilizers, to increase the quantity and quality of available food.
      They also construct the synthetic fibers that make our clothes more comfortable and water resistant; they develop methods to mass-produce drugs, making them more affordable; and they create safer, more efficient methods of refining petroleum products, making energy and chemical sources more productive and cost effective.
      Chemical engineers also develop solutions to environmental problems, such as pollution control and remediation.
      And yes, they process chemicals, which are used to make or improve just about everything you see around you.
Chemical engineers face many of the same challenges that other professionals face, and they meet these challenges by applying their technical knowledge, communication and teamwork skills; the most up-to-date practices available; and hard work. Benefits include financial reward, recognition within industry and society, and the gratification that comes from working with the processes of nature to meet the needs of society.




The cast iron is obtained by remelting pig iron with coke and lime stone in a furnace known as cupola. It is primarily an alloy of iron and carbon. The carbon contents in cast iron varies from 1.7 to 4.5%. It may be present either as free carbon (or graphite) or combined carbon (or cementite).
Since the cast iron is a brittle material, therefore, it cannot be used in those parts which are subjected to shocks. The properties of cast iron which makes it a valuable material for engineering purposes are its low cost, good casting characteristics, high compressive strength, wear resistance and excellent machinability. The compressive strength of cast iron is much greater than tensile strength.
The cast iron also contains small amounts of impurities such as silicon, sulphur, manganese and phosphorus. The effect of these impurities on cast iron are as follows:
1. Silicon. It may be present in cast iron upto 4%. It provides the formation of free graphite which makes the iron soft and easily machinable.
2. Sulphur. It makes the cast iron hard and brittle. It must be kept well below 0.1% for most foundry purposes.
3. Manganese. It makes the cast iron white and hard. It is often kept below 0.75%.
4. Phosphorus. It aids fusibility and fluidity in cast iron, but induces brittleness. It is rarely allowed to exceed 1%.
The important types of cast iron are as follows:
(a) Grey cast iron. It is an ordinary commercial iron having 3 to 3.5% carbon. The grey colour is due to the fact that carbon is present in the form of free graphite (When filing or machining cast iron makes our hands black, then it shows that free grraphite is present in it). It has a low tensile strength, high compressive strength and no ductility. It can be easily machined.
According to Indian standards, grey cast iron is designated by the alphabets FG followed by a figure indicating the minimum tensile strength in MPa or N/mm2. For example 'FG 150 means grey cast iron with 150 MPa or N/mm2 as minimum tensile strength.

(b) White cast iron. It is a particular variety of cast iron having 1.75 to 2.3% carbon. The white colour is due to the fact that the carbon is in the form of carbide (known as cementite), which is the hardest constituent of iron. The white cast iron has a high tensile strength and a low compressive strength.
(c) Chilled cast iron. It is a white cast iron produced by quick cooling of molten iron. The quick cooling is generally called chilling and the iron so produced is known as chilled cast iron.
(d) Mottled cast iron. It is a product in between grey and white cast iron in composition, colour and general properties.
(e) Malleable cast iron. It is obtained from white cast iron by a suitable heat treatment process (i.e. annealing). According to Indian standard specifications, the malleable cast iron may be either whiteheart, blackheart or pearlitic and are designated by the alphabets WM, BM and PM respectively. These designations are followed by a figure indicating the minimum tensile strength in
MPa or N/mm2. For example `WM350' denotes white heat malleable cast iron with 350 MPa as minimum tensile strength.
(f) Nodular or spheroidal graphite cast iron. It is also called ductile cast iron or high strength cast iron. This type of cast iron is obtained by adding small amounts of magnesium (0.1 to 0.8%) to the molten grey iron just after tapping. According to Indian standard specifications, the nodular or spheroidal graphite cast iron is designated by the alphabets 'SG' followed by the figures indicating the minimum tensile strength in MPa or N/mm2 and the percentage elongation. For example, SG 400/15 means spheroidal graphite cast iron with 400 MPa as minimum tensile strength and 15 percent elongation.
(g) Alloy cast iron. It is produced by adding alloying elements like nickel, chromium, molybdenum, copper and vanadium in sufficient quantities. The alloy cast iron has special properties like increased strength, high wear resistance, corrosion resistance or heat resistance.



Thermodynamics is a Greek work Thermo, which means heat and dynamic force. It is a branch of physics which deals with the temperature and their relationship between the work and energy. It defines the variables like Entropy, enthalpy and equilibrium. The thermodynamics deal with the system in equilibrium.



Classification of Thermodynamics:
Thermodynamics are classified into two types they are
  • Equilibrium Thermodynamics
  • Non-equilibrium thermodynamics
Equilibrium thermodynamics are further divided into three types they are

  • Classical Thermodynamics
  • Kinetic Theory
  • Statistical Thermodynamics
Classical Thermodynamics:
Classical thermodynamics is a science which deals with the large-scale and microscopic properties of matter. Common parameters are coefficient of expansion, specific heat capacities, compressibility, magnetic and dielectric coefficient, heat transformations etc., are established with the help of the classical thermodynamics. We cannot determine the actual magnitude with the help of the classical thermodynamics.
Kinetic Theory:
Kinetic energy is used to identify the numerical values of the individual quantities. It deals with the molecular models in which, an individual molecule monitor the laws of mechanism.
Statistical Thermodynamics:
Statistical thermodynamics ignores the detailed consideration of molecules as individuals and the statistical considerations are applied to find the distribution of a large number of molecules that make up a macroscopic piece of matter over their energy states.
Non-equilibrium thermodynamic is also known as irreversible thermodynamics.
Irreversible thermodynamics is also another branch of thermodynamics, which deals with the non-equilibrium irreversible processes.
Classical Thermodynamics:
Thermodynamic system:
A thermodynamic system is defined as the quantity of the matter or a region in the space upon which attention is concentrated in the analysis of a problem”.
The quantity of the matter can vary as solids, liquids or gases, electric field, magnetic field or even photons.
System are classified into three types they are
  • Open system
  • Closed system
  • Isolated system
Closed system:
In a closed system, there is no mass transfer but the energy transfer takes place.
Open system:
In an open system, there is both mass and energy transfer that takes place. The boundary line is observed in broken or dotted lines.
Isolated system:
In an isolated system, there is no mass and energy transfer across the boundary.
Boundary:
The separation between the system and the surroundings is known as the boundary. The boundary may be real or imaginary. The shape and size may increase or decrease.
Surroundings:
The entire space around the system is known as the surroundings. By using different types of walls, the system and the surrounding are divided. The walls are classified as diathermal, rigid wall, and adiabatic walls.
Diathermal Wall: With the help of the diathermal wall the system is supposed to communicate thermally with its surroundings. If two systems are separated with the help of the diathermal wall then it is known as the thermal contact.
Rigid walls: The rigid walls restrict to bring changes in the volume of the system
Adiabatic Wall: It is the one that is impermeable to the thermal energy. With the help of the wall between the system and the surrounding, the thermal interaction is restricted cut off.
Properties:
We can see two properties they are intensive property and extensive property
Intensive Property:
The system which is independent of the size is known intensive property. Pressure and temperature are the properties of the intensive system.
Extensive properties:
Extensive property depends upon the size of the system. The volume of the system is an example of the extensive property.
The ratio of mass to the extensive property or the property for unit mass or mole is known as specific property.
The ration of an extensive property to the number of moles of the substance, within a system or the property per mole of the substance is known as the molar property.
Energies associated with the thermodynamic processes:
Potential energy:
The energy possessed by a body by virtue of its position is known as the potential energy.
PE = mgh
where,
m= mass of the body,
g = acceleration due to gravity (9.8 ) and
h = height from the ground
Kinetic Energy:
The energy possessed by a body by virtue of its motion is known as the kinetic energy.
KE = 1/2 
where,
m = mass of the body and
v = velocity of moving particle
A thermodynamic system consists of a fluid; it may possess both the potential energy and kinetic energy. The potential energy plus the kinetic energy are expressed in macroscopic terms, and the quantities are measured directly. The thermodynamic system may possess constitute macroscopic form of mechanical energy. The potential energy and kinetic energy are in the form of inter-convertible. Matter is composed of molecules or atoms which have the capacity to rotate, translate and vibrate. With respect to the motion of electrons, intra-atomic interactions, spin of electrons are associated with the energy. Molecules which are in inter-molecular interaction are in electromagnetic nature mainly at short intermolecular separation distance.
All the energy is in the microscopic form, and are not readily to estimate in terms of macroscopic measurable properties of matter. The microscopic form of energy is different from the kinetic energy and the potential energy of a system, or body and they are normally independent of the velocity or position of the body. Due to the macroscopic mode the energy possessed by the matter, the motion is referred as an internal energy. The microscopic transformation is observed in the thermodynamic system. In the thermodynamic system and its surroundings, the exchange may take place through the system boundary as either work or heat or both.
Laws of Thermodynamics:
Thermodynamic laws are divided into four types they are
  • Zeroth law of thermodynamics
  • First law of thermodynamics
  • Second law of thermodynamics
  • Third law of thermodynamics
 Zeroth law of thermodynamics

If the two systems are in thermal equilibrium with the third system then it known as the zeroth law of thermodynamics. And the two systems are thermal equilibrium with each other.
First law of thermodynamics:
According to the first law of thermodynamics the energy can be transformed, but the energy cannot be destroyed or created. The energy must pass in the form of heat, work, or matter into the system or outside of the system.
Second Law of Thermodynamics:
According to the natural thermodynamic process increase in the participating thermodynamics system, takes place with the sum of the entropies.
Third Law of Thermodynamics:
The third law of thermodynamics introduces the absolute entropy concept. When the total entropy of the pure elements approaches zero degrees, as the absolute temperature elements zero degrees.







 History (and sometimes, unfortunately, current events) shows us just how easily national borders can change, but we still like to think that they are permanent fixtures. These photos of different national borders around the world show you how both friendly and hostile nations like to fence off their turf.

Borders will often say much about countries' relationships. The borders between friendly nations, especially those in the European Union's Schengen zone, can seem almost non-existent, marked by no more than a line or a road sign. Other borders are delineated by natural markers like rivers, or by man-made markers, like guard posts and demilitarized zones.
1, Zipline Connects Spain And Portugal Border

The Portugal–Spain border is the international boundary between Portugal and Spain. Referred to as "la Raya" in Spanish and "A Raia" in Portuguese (the stripe), the current demarcation is almost identical to that defined in 1297 by the Treaty of Alcañices. It is one of the oldest borders in the world. The Portugal–Spain border is 1,214 km (754 miles) long and considered the longest uninterrupted border within the European Union.











The border is not defined for 18 km (11 miles) between the Caia river and Ribeira de Cuncos, because of the disputed status of Olivenza, which has been disputed between the two countries for two hundred years.
A microstate existed previously on the border called Couto Misto.

2 USA And Mexico Border

The Mexico–United States border is an international border separating Mexico and the United States, extending from the Pacific Ocean to the west and Gulf of Mexico to the east. The border traverses a variety of terrains, ranging from major urban areas to uninhabitable deserts. Approximately 350 million legal crossings occur annually,and is the most frequently crossed border in the world.















The total length of the continental border is 1,954 miles (3,145 km). From the Gulf of Mexico, it follows the course of the Rio Grande (Río Bravo del Norte) to the border crossing at Ciudad Juárez, Chihuahua, and El Paso, Texas. Westward from El Paso–Juárez, it crosses vast tracts of the Chihuahuan and Sonoran deserts to the Colorado River Delta and San Diego–Tijuana, before reaching the Pacific Ocean.
3 United States  Canada Border

The Canada–United States border, officially known as the International Boundary, is the longest international border in the world between two countries. It is shared between Canada and the United States, the second- and fourth largest countries by area, respectively. The terrestrial boundary (including portions of maritime boundaries in the Great Lakes, and on the Atlantic, Pacific, and Arctic coasts) is 8,891 kilometres (5,525 mi) long, of which 2,475 kilometres (1,538 mi) is Canada's border with Alaska.









4 Slovakia, Austria and Hungary Meet up Border

A pillar marks the tripoint of the Austrian, Hungarian, and Slovak borders. It bears the letters of each country marking its sides. At the location, you also find sculptures memorating the time of the Iron Curtain, with parts of the barbed wire and border signs still in place.

The border between these three countries has witnessed a lot of history. At one time in history, all three countries were a part of the Austro-Hungarian Empire. Like the border in Devín, more recent history has been more dramatic. Firstly, the fall of the Soviet Union made it possible for normal people to cross these borders – for the first time in decades. The second big change was the entry of Hungary and Slovakia into the European Union in 2004. Since then all three countries have been members of the Schengen Area. Because of this, you can walk across these borders without any border control agents asking to see your passport. How many tripoints around the world has the possibility to walk around the point itself?














The tripoint is near the Slovak village of Čunovo, as well as the Hungarian village of Rajka and the Austrian village of Deutsch Jahrndorf. Located around 20 kilometers south of the center of Bratislava, the tripoint is easiest accessed with a bike or car. Another option is to take the local buses to the village of Rajka, from where the tripoint is just a short walk away.
5 Norway–Sweden border

The Norway–Sweden border is a 1,630-kilometre (1,010 mi) long land national border,and the longest border for both Norway and Sweden.
The border was changed several times because of war. Before 1645, Jämtland, Härjedalen, Idre/Särna parish, and Bohuslän belonged to Norway. The border changes were defined in the Treaty of Brömsebro (1645), the Treaty of Roskilde (1658) and the Treaty of Copenhagen (1660).

In 1751 a treaty was signed in Strömstad, defining the border based on field investigations and negotiations done 1738–1751. The border was based on knowledge among local people, mainly which farm belonged to which parish and which parish to which diocese. In the unpopulated mountains, the border mainly followed the water divide. There were disagreements on the parishes of Särna, Idre, Lierne, Kautokeino and Karasjok, which had to be solved by give-and-take. Based on that, in 1752–1765 border cairns were erected between Norway and Sweden including Finland, which mostly remain today.










After the Treaty of Kiel and the Convention of Moss (1814) the union between Sweden and Norway was established, and the Norway–Sweden border became a border between two union partners. In the Negotiations in Karlstad which led up to the dissolution of the union in 1905, Norway was obliged to tear down several fortresses along the border.
During World War II, when Norway was occupied by Germany and Sweden was neutral, many Norwegians became refugees and were transported or fled over the border. The regulation of Norwegian immigrants was strict between 1940 and 1941; several would-be-refugees were declined.
6 Poland And Ukraine border

Poland–Ukraine border is the state border between Poland and Ukraine. It has a total length of 535 km (332 mi) or 529 km (329 mi)
A Poland-Ukraine border first formed, briefly, in the aftermath of the Polish-Ukrainian War in 1919. The Treaty of Warsaw of 1920 divided the disputed territories in Poland's favor along the Zbruch River. Next year, however, Ukraine lost its independence to the Soviet Union, and its remaining territories were split between Poland and the Ukrainian SSR in the Peace of Riga.
The dissolution of the Soviet Union into a number of post-Soviet states transformed the Poland-Soviet border into the chain of Poland-Russia, Poland-Lithuania, Poland-Belarus and Poland-Ukraine borders. Poland and Ukraine have confirmed the border on 18 May 1992.It is the longest of Polish eastern borders.
The Poland-Ukraine border is the most often crossed eastern border of the EU.










Most of the border traffic is generated by Ukrainian citizens. Petty trade and shopping tourism were and still are driving much of the traffic, with migration for labor purposes being another significant factor.
The border is heavily policed, as it is a major smuggling route into EU, both for goods and for illegal immigration.
Approximately 8 million people live in the border area, roughly equally divided between Poland and Ukraine.
7 Border between The Netherlands and Belgium
The Belgium–Netherlands border separates Belgium and the Netherlands and is 450 km long.
Belgium and the Netherlands are part of the Schengen Area. This means there are no permanent border controls at this border.
On the Belgian side, the border is shared by four Flemish provinces (out of the five in the Flemish Region). From west West Flanders, East Flanders, Antwerp and Limburg (Belgium). A small part is shared by the Walloon province of Liège, which also includes the German-speaking East Cantons. At the Dutch side, the border is shared by three provinces: Zeeland, North Brabant and Limburg.

















Between Belgian and Dutch Limburg, the border is mostly formed by the Meuse (Maas) river. The other parts of the border is mostly on land. The city of Baarle-Hertog forms a Belgian exclave in Netherlands. The border is complicated there, with Dutch exclaves inside it.
The eastern end point is the tripoint (together with Germany) at Vaalserberg.
8 Argentina, Brazil and Paraguay border
The Triple Frontier (Spanish: La Triple Frontera, Portuguese: Tríplice Fronteira) is a tri-border area along the junction of Paraguay, Argentina and Brazil, where the Iguazú and Paraná rivers converge. Near the confluence are the cities of Ciudad del Este (Paraguay); Puerto Iguazú (Argentina) and Foz do Iguaçu (Brazil). This area is near Iguazú Falls and the Itaipú hydroelectric plant.
The Triple Frontier is an important tourist area, within the touristic subregion of the Región de las Aguas Grandes. Visitors can see the Tancredo Neves bridge, which connects the Argentine city of Puerto Iguazú and its Brazilian neighbor, Foz do Iguaçu. At the convergence of the borders, each of the three bordering countries has erected an obelisk, painted in the national colors of the country in which it is located. All three countries can be seen from each of the obelisks.











The Guarani Aquifer is arguably the biggest reservoir of fresh, potable water in the world—right under Triple Border soil (Brazil, Argentina and Paraguay). The majority (71%) of its 1.2 million square kilometers lies in Brazil.
9 France – Switzerland – Germany (in Basel)
The FranceSwitzerland border is 572 km long. Its modern boundaries are mostly the product of the Congress of Vienna of 1815, with the accession of Geneva, Neuchatel and Valais to the Swiss Confederation, but it has since been modified in detail, for the last time (as of 2013) in 2002.

The tripoint where it meets the Swiss-German and Franco-German borders is in the river Rhine (at 47.5898°N 7.5890°E) at Basel. A monument has been built near it, known as the Dreiländereck. Its other end is at the tripoint with the French-Italian and Swiss-Italian borders (at 45.9227°N 7.0441°E) on around 3,700 metres (12,100 ft) altitude, near Mont Dolent.











Since Switzerland's accession to the Schengen Area in 2008, there have been no permanent passport controls along this border, even if there can be customs controls.
There are two airports near the border which have both Swiss and French passport and customs control, where the passengers can choose one of them. These are Basel-Mulhouse Airport which is located in France, but passengers can go to Switzerland without going through French border controls, and the Geneva Airport which is located in Switzerland, but passengers can go to France without going through Swiss border controls.

10 India Pakistan Border
The India and Pakistan Border, known locally as the International Border (IB), is an international border running between India and Pakistan that demarcates the Indian states and the four provinces of Pakistan. The border runs from the Line of Control (LoC), which separates the Indian controlled Kashmir from Pakistan controlled Kashmir, in the north, to Wagah, which partitioned the Indian Punjab state and Punjab Province of Pakistan, in the east. The Zero Point separates the Indian states of Gujarat and Rajasthan to Sindh province of Pakistan, in the south.









Drafted and created based upon the Radcliffe line in 1947, the border, which divides Pakistan and India from each other, traverses a variety of terrains ranging from major urban areas to inhospitable deserts.From the Arabian sea, the naval border follows the course of Manora Island of Pakistan to the course of the Mumbai Harbour, in the South east. Since independence of India and Pakistan the border has been a site of numerous conflicts and wars between each country, and is one of the most complex borders in the world.The border's total length is 2,900 km (1,800 mi), according to the figures given by the PBS; it is also one of the most dangerous borders in the world, based on an article written in the Foreign Policy in 2011.It can be seen from space at night due to the 150,000 flood lights installed by India on about 50 thousand poles.

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