Definition of

Seat

Chair

A seat is a piece of furniture that allows you to sit.

Seat is a concept that has different uses according to the context . The etymological origin of the term is found in Latin, which is the result of the union of the prefix a- (which means “towards” ) and the verb sedentare (which can be translated as “to sit” ).

In its most frequent use, it may be a piece of furniture used for sitting. In this sense, the term serves as a synonym for chair , armchair or sofa . For example: “It's a pity that we are late for the concert: there are no more seats left” , “Please take a seat” , “The neighbors ask the Municipality to install more seats in the square” .

Occupancy of a seat

Currently, when we purchase a train, bus or plane ticket online for a trip, we are given the possibility of choosing the seat we want to occupy.

In the same way, it must be established that in many places the seats are previously established for each person based on their position or position they occupy. Thus, for example, in the Spanish Congress of Deputies, the different members of the government have seats assigned to them based on the position they hold.

At the premiere of a play or a film as well as, for example, in a courtroom, the different personalities also have a determined seat they should take.

Stadium

The seats can be numbered so that each person occupies their corresponding place.

Other uses of the notion

The notion of ejection seat is used to name the type of seat that appears on some aircraft and that allows you to be ejected from the plane in an emergency. By activating the mechanism, the pilot who is sitting in the ejection seat is ejected from the cockpit and exits the plane; After a few seconds, the parachute is activated so that the descent is carried out without risk.

Within the more colloquial language, the use of the verbal phrase “take a seat” is also used. It is intended to express that someone has settled in a specific town or has taken possession of the position that has been granted to them within a company or institution.

In addition to all the above, we cannot forget that, on other occasions, the term in question is used as a synonym for poso . Thus, it is common to refer to the residue that the coffee has left in a cup.

accounting entry

An accounting entry , on the other hand, is a record that is part of an Accounting book and that specifies some economic movement within an organization . What the entry does is record an activity that has modified the entity's assets, either positively or negatively.

When the movement increases the equity, the accounting entry records an increase in the asset . On the other hand, if the movement causes the company to reduce its equity, what is recorded in the accounting entry is an increase in liabilities .

Among the data that is usually included in an accounting entry are the date of the movement , its amount and a description that allows us to know what we are talking about.