The essence of double-entry bookkeeping could be illustrated as follows: The owner brings in cash of `1000 to the organization. What it owes to the owner is increased by `1000 and what it owns in cash is increased by `1000. Note that in this process we have established what is known as the 'entity' concept in accounting. The entity is different from the owner. The organization buys in cash material worth `500 and uses it in production. What it owns in cash is reduced by `500 and what it owns in terms of product value increases by `500. The organization employs labour and pays `500 in cash. What it owns in cash is further reduced by `500 and what the organization owns in terms of the value of the cost of production increases by `500. The value stands now at a figure of `1000 (material consumed `500 + labour `500). This underlines the money and cost concept of valuation in the balance sheet. The organization sells the product for cash of `1500. What it owns in value of product decreases by `1000 but what it owns in cash increases by `1500. At this stage what it owns (`1500) in cash is more than what it owes to the owner (`1000). This is profit which the organization owes as dividend to the owner. This again re-emphasizes the property rights and legal relationship between the owner and the entity.

191 1. How often is leprosy a cause of mononeuritis multiplex? 2. How often is diabetes mellitus a cause of mononeuritis multiplex?

192 What is the expected response of straight leg-raising if the meningeal stretch test is positive? Is it back pain, pain in the sciatic distribution, or limitation in the range of leg-raising?

193 1. Does radiculopathy due to systemic disease produce positive meningeal stretch signs or are these limited to radiculopathy as a result of disc prolapse? 2. Where no cause is found for radiculopathy, is steroid treatment indicated?

194 What are the most common causes of radiculopathy?

195 1. Does the absence of a positive straight leg-raising test exclude radiculopathy? 2. Can radiculopathy be diagnosed by meningeal stretch tests or is it diagnosed electrophysiologically?

196 Why does ascending paralysis occur in the Guillain-Barr syndrome?

197 Is systemic steroid therapy indicated in cases of carpal tunnel syndrome not responsive to conservative measures?

198 Is there a role for acetazolamide in the treatment of carpal tunnel syndrome? What is the dose? How can paraesthesia induced by the drug be overcome?

199 Can an MRI scan of the cervical spine detect cervical rib or does this merit an individual scan?

200 Please explain the mechanism by which cervical spondylosis causes acroparaesthesia without proximal sensory affection. Does this happen by compromising the blood supply?