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EXCEL ADVANCED BUSINESS SOLUTION TRAINING! Join the Best Teacher for Excel Basic to Advanced Business Financial Modeling Dashboard KPI Training. Duration: 2 Months (60 Credit Hours) Trainer is SIR NADEEM SHAH, (Note Sir Nadeem Shah is 20 Years Experienced in Excel Training, Ex Teacher of ICMAP, Corporate Trainer and Best Writer of Five “5” Advance Excel Financial Modeling Books & Thirteen “13” Computerized Accounting Books). Main Contents of this training : Financial Planning Theory, How to Build Models, Pivot Table with 10 Tricks to Create a Business Model, VBA Macros with Pivot, Filter, Sorting, Subtotal, Consolidation, Validation, Conditional Formatting, VBA Macros for Formulas, Active X System of Excel. Logical Test with IF, IF AND, IF OR, IF NOT, IF WITH other Formulas, SUMIF, SUMIFS, COUNTIF, COUNTIFS, VLOOKUP, HLOOKUP, INDEX, MATCH, CHOOSE, OFFEST, Financial Calculation with PV, PMT, IPMT, PPMT, FV, DDB, SYD, SLN, IRR, XIRR, MIRR, Amortization Schedule, Sensitivity with Goal Seek Solver, What Ifs with Data Table Scenarios, 10 Dashboard KPI Tricks, Data Analysis, Data Analyzing, Dynamic Charts, Pareto Chart, Import Export, Linking, Protection, Advance use of Formulas, Array Formulas, Typical Date Time Calculations with 1904 System, Professional Reporting Techniques, Balance Sheet, Cash Flow, P & L, Creating Accounting Software on Excel, Tips & Tricks of Excel with Shortcut Keys and Many More Commands of Excel. Visit E-SHARP to collect detailed course outline. Get Free Excel Advanced FM Book, Projects File & Practice CD of Sir Nadeem Shah with Course. SAT, SUN Special classes for busy persons.

Accounting software peachtree, quick books, tally trainer in karachi. Asslam-o-Alyekum Hi Dear All, A Professional Accountant, MBA Qualified, Certified, Awarded & 12 years Experienced Teacher/ Consultant from Textile, Foods, Advertising, Printing Press Industries, Importer of Computers / Electronic Items, Property Dealer, Marble Exporter & Yarn Manufacturing Industries, already Lecturer in a Known well Institute/ College in Karachi named (Academy of Excellence / Excellence Intermediate College) offering you all to teach at your Office, Factory & Home. My students are mostly in Dubai, Ajman, S. Arab, Bahrain, South Africa, USA, Canada & South Korea. Please see the below detail of those Companies where I have already thought these software And I have also their Certificates. 1- M/s. Amour Textile Industries (Pvt.) Limited. (Exporter of Textile) Peachtree – 2007 (Completed) 2- M/s. Nacisey (Pvt.) Ltd. (Food Industry) Quick Books – 2011 (Completed) 3- M/s. TransformaX (Unilever Pakistan & Engro Foods Advertising Agency Vendor) Peachtree – 2010 (Completed) 4- M/s. Sana Enterprises. (Printing Press Ind. / GSK Pharmaceutical Vendor) Peachtree – 2007 (Completed) 5- M/s. Base System (Dubai Base Company Importer of Computers / Laptops Accessories) Peachtree - 2014 (Completed) 6- M/s. Legal Aid Society (NGO Organization) - Quick Books - 2014 (Completed) 7- M/s. SMB Marble Company (Exporter of Marble) – Peachtree – 2007 (Continued) 8- M/s. Syco Advertising Agency – Quick Books – 2010 (Continued) 9- M/s. Al-Razaq Fibers (Pvt.) Limited (Manufacturer & Trader of Yarn) – Peachtree Quantum 2010 (Continued) I am offering you Peachtree Complete, Tally ERP-9 Complete Quick Books Complete & Advance Excel Complete Computerized Accounting Software according to Pakistan Government Rules, FBR Tax Regulations, Complete Payroll with EOBI & Soc. Security & also Complete Inventory Manufacturing with FOH & Control System & its Valuation & Costing Report & many more. We also provide you Sales Tax, Income Tax & E-Filing Consultancy. Note: Peachtree-2007, 2010 & Quick Books all Versions are available with Original License, Serial & Reg. Code. We may also provide Quick Books & Tally ERP-9 License for all versions in Pakistan. We also provide Accountant, IT related & Net Working related person for Your Company & Factory. If you are interested to learn These Precious Courses than do not hesitate to contact us to our Contacts. We ensure you will learn complete courses. You may also contact us through E-Mail for Course Outline. Thanks & Regards Muhammad Asif Memon Karachi. Cell # 0321-2261353 & 0332-2208141 E-Mail: Sirasifmemon@gmail.com

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Excel BASIC TO ADVANCED FINANCIAL MODELING Teacher Name: Sir Nadeem Shah (Writer of 17 Computer Books) , Friday OFF. Course Duration: 40 Hours (2 Months 40 Hrs) SAT/SUN Batches of SIR NADEEM SHAH COURSE CONTENTS • Introduction to Spreadsheet • Excel Nuts and Bolts (Basic Concepts) • Basic Formulas (60) • Advanced Formulas (60) • Data Analyzing • Business Intelligence • Business Modelling • Stats Functions • IF Functions • Lookup Functions • Date/Time Functions • D Functions • Array Functions • Accounting Functions • Text Functions • Pivot Filter Sorting, Subtotals, Consolidation • Charts Simple Quick Charts • Dynamic Charts Pivot Charts Formula Charts • Dashboard Reporting • Macros (Simple/Advanced) • Excel with MS-Access Database • Tables, Forms Queries Reports Linking • Conditional Formatting Basic to Advanced • Data Table Goal Seek Scenario • Validation Protection Skills • Names, Text to Columns • Special Tips and Tricks of Excel 2000 to 2013. • Advanced Printing • 120 Formulas and Functions Solved Address: Esharp Institute, Gulshan-e-Iqbal Main Nipa Chowrangi, Momin Square, Office Number B6, 2nd Floor, Opposite SHAN Hospital and Anglophile Institute, Upp: Ghanies Uniform, Near Nijlas Beauti Parlor, Karachi. NOTE: Sir Nadeem Shah will teach this course, Sir Nadeem Shah has written 17 Computer Books including (Peachtree, Tally, QuickBooks, Excel Advanced, Excel Financial Modeling, MS-Office, ICMAP Practical Guide, ICAP Practical Guide etc

es! Join E-SHARP Institute of Computerized Accounting and Learn 10 Accounting (ERP) Softwares in a 6 Months Diploma Program with Introduction to SAP. Course Name: Computerized Accounting Advanced. Duration: 6 Months Teacher: SIR NADEEM SHAH (Writer of Computer Books) Course Detail: Introduction to ERP & Accounting System Peachtree Tally QuickBooks Sage Line 50 MYOB AccPac (Simply) Excel Advanced Excel Financial Modeling Intro Ms-Access Ms-Accounting Special Part: Introduction to SAP-B1 Ms Office Address: E-SHARP Institute, NIPA Chowrangi, Gulshan-e-Iqbal, Momin Square, 2nd Floor, Office No. B6, Opp: Shan Hospital and Anglophile, Near Nijlas Beauty Parlor, Up: Ghanis Uniform, Karachi. Visit Timing: 12pm to 9pm, Friday OFF, Sun: 2pm to 6pm. Note: SIR NADEEM SHAH is the writer of Peachtree, Tally, QuickBooks, Excel Advanced, Excel Financial Modeling, Ms-Office Advanced, ICMAP Practical Guide, & other I.T. Books in Pakistan. He has 15 years Experience in I.T. Field, he has extensively worked with ICMAP. THANKS TO VISIT THIS ADD. Mobil No# 03452246537

Yes! Join E-SHARP Institute of Computerized Accounting and Learn 10 Accounting (ERP) Softwares in a 6 Months Diploma Program with Introduction to SAP. Course Name: Computerized Accounting Advanced. Duration: 6 Months Teacher: SIR NADEEM SHAH (Writer of Computer Books) Course Detail: Introduction to ERP & Accounting System Peachtree Tally QuickBooks Sage Line 50 MYOB AccPac (Simply) Excel Advanced Excel Financial Modeling Ms-Access Ms-Accounting Special Part: Introduction to SAP-B1 Address: E-SHARP Institute, NIPA Chowrangi, Gulshan-e-Iqbal, Momin Square, 2nd Floor, Office No. B6, Opp: Shan Hospital and Anglophile, Near Nijlas Beauty Parlor, Up: Ghanis Uniform, Karachi. Visit Timing: 12pm to 9pm, Friday OFF, Sun: 2pm to 6pm. Note: SIR NADEEM SHAH is the writer of Peachtree, Tally, QuickBooks, Excel Advanced, Excel Financial Modeling, Ms-Office Advanced, ICMAP Practical Guide, & other I.T. Books in Pakistan. He has 17 years Experience in I.T. Field, he has extensively worked with ICMAP. THANKS TO VISIT THIS ADD. PHONE NUMBER 03452246537

QuickBooks 2010: New Features Course details New Features in QuickBooks 2010 will introduce you to the significant changes in this latest version of the software. In this course you’ll learn about a variety of time-saving task and data entry features, learn how to easily customize professional, elegant forms, be introduced to the completely revised Report Centre, as well as discover a variety of connected services available at your fingertips. Course outline: This course consists of the following: 1. Saving time in Quickbooks 2010 2. Optimizing data entry 3. Improving form functionality 4. The Redesigned report center 5. The new Document Management System 6. Capitalizing on connected services Whatsapp: +923035530865, 03219606785,3315145601, 03495021336 IPATS Government Recognized Education Zone-Khanna Pul Rawalpindi-Islamabad Quickbooks-PT,Talley ERP Business Accounting Diploma We pride ourselves on having friendly and experienced instructors who provide full weekday support and are ready to help with any of your queries. So, if you need help, just drop them an email and await a speedy response. Furthermore, you can check the validity of your qualification and verify your certification on our website at any time. So, why not improve your chances of gaining professional skills and better earning potential. COURSE CURRICULUM • Professional Bookkeeper Introduction • Introduction to Accounting and Business • The Accounting Equation • Analyzing Transactions • Entering Information - Posting Entries • Adjusting Process • Adjusting Entries • Adjustment Summary • Preparing a Worksheet • Financial Statements • Completing the Accounting Cycle • The Accounting Cycle Illustrated • Fiscal Year • Spreadsheet Exercise Whatsapp: +923035530865, 03219606785,3315145601, 03495021336 IPATS Government Recognized Education Zone-Khanna Pul Rawalpindi-Islamabad Quickbooks-PT,Talley ERP Advance Accounting & Bookkeeping Diploma training course is comprehensive and is designed to cover the following key topics are listed under the curriculum. This course has been designed for 40 guided learning hours. COURSE CURRICULUM UNIT 01. ADVANCED ACCOUNTING • Type of Business Ownership • Accounting Concepts • Accounting Journals and Ledgers • Formulas & Equations • Financial Statements • Analysing of Financial Statements • Inventory Management • Accounting for Depreciation • Accounting for Compensation, Taxes & Liabilities • Closing and Adjusting Entries • Corporate Accounts UNIT 02. FINANCIAL ACCOUNTING • Introduction to Accounting • What are Financial Statements in Accounting • The Accounting Cycles • Preparing Financial Statements • Control in Accounting • Inventory Management in Accounting • Accounts Receivable • Operating Cycle in Accounting • Asset Management Section 02 • Liabilities in Accounting • Equity in Accounting- Section 2 • Cash Flow Statement Patterns • Analysing Financial Statements in Accounting UNIT 03. BOOKKEEPING TRAINING MANUAL • Bookkeeping Training Manual UNIT 04. ADDITIONAL STUDY MATERIALS • Additional Study Materials- Advance Accounting Certification: Successful candidates will be awarded certificate for “Diploma in Advance Accounting & Bookkeeping”. Whatsapp: +923035530865, 03219606785,3315145601, 03495021336 IPATS Government Recognized Education Zone-Khanna Pul Rawalpindi-Islamabad Quickbooks-PT,Talley ERP Accounting and Bookkeeping Diploma Level 3 offers quality online, professional qualifications to individuals worldwide, catered to the way in which those looking to progress within their careers and business are wanting to learn. And, because the training is online – at times and locations that best suit your lifestyle. The learning you’ll acquire from this course will equip you for senior roles within professional accounting and bookkeeping, or enable you to establish your own practice within this field. COURSE CURRICULUM 1. Accounting fundamentals 2. Different forms of accounting 3. Understanding of your accounts 4. Inventory control & sales tracking 5. How to control and manage expenses 6. How to avoid illegal accounting 7. Fundamentals of bookkeeping 8. Accurate bookkeeping and uses 9. Tax accounting 10. Process of audit Whatsapp: +923035530865, 03219606785,3315145601, 03495021336 IPATS Government Recognized Education Zone-Khanna Pul Rawalpindi-Islamabad Quickbooks-PT,Talley ERP Payroll Management Level 3 Payroll Management Training Diploma Level 3 has been given SPTTC Punjab Board accreditation and is one of the best-selling courses available to students worldwide. This valuable course is suitable for anyone interested in working in this sector or who simply wants to learn more about the topic. If you’re an individual looking to excel within this field then Payroll Management Training Diploma Level 3 is for you. We’ve taken this comprehensive course and broken it down into several manageable modules which we believe will assist you to easily grasp each concept – from the fundamental to the most advanced aspects of the course. It really is a sure pathway to success. All our courses offer 3 months access and are designed to be studied at your own pace so you can take as much or as little time as you need to complete and gain the full SPTTC accredited qualification. And, there are no hidden fees or exam charges. We pride ourselves on having friendly and experienced instructors who provide full weekday support and are ready to help with any of your queries. So, if you need help, just drop them an email and await a speedy response. Furthermore, you can check the validity of your qualification and verify your certification on our website at anytime. So, why not improve your chances of gaining professional skills and better earning potential. COURSE CURRICULUM • Diploma in Payroll Management Whatsapp: +923035530865, 03219606785,3315145601, 03495021336 IPATS Government Recognized Education Zone-Khanna Pul Rawalpindi-Islamabad Quickbooks-PT,Talley ERP Investment Analyst/Portfolio Manager Diploma Course details Overview Upon completion of this diploma course including having understood the entire study material you will be able to work successfully as an Investment Analyst and/or Portfolio Manager. Description Content: • The Investment Setting • The Asset Allocation Decision • Efficient Capital Markets • Portfolio Management • Stock Market Analysis • Technical Analysis • Equity Portfolio Management Strategies • Bond Portfolio Management Strategies • Swap Contracts, Convertible Securities, and Other Embedded Derivatives etc. Whatsapp: +923035530865, 03219606785,3315145601, 03495021336 IPATS Government Recognized Education Zone-Khanna Pul Rawalpindi-Islamabad

E-SHARP Institute of Computerized Accounting offers Excel Advanced Financial Modeling Formula Based Training with Dashboard (2 Months Course) by SIR NADEEM SHAH (Writer of Peachtree, Tally, QuickBooks, Excel Advanced, MS-ACCESS, Excel Financial Modeling, MS-Office Books) Excel Advanced Financial Modeling with MS-Access (2 Months 40 Hrs) SAT/SUN Batches of SIR NADEEM SHAH COURSE CONTENTS • Introduction to Spreadsheet • Excel Nuts and Bolts (Basic Concepts) • Basic Formulas (60) • Advanced Formulas (60) • Data Analyzing • Business Intelligence • Business Modelling • Stats Functions • IF Functions • Lookup Functions • Date/Time Functions • D Functions • Array Functions • Accounting Functions • Text Functions • Pivot Filter Sorting, Subtotals, Consolidation • Charts Simple Quick Charts • Dynamic Charts Pivot Charts Formula Charts • Dashboard Reporting • Macros (Simple/Advanced) • Excel with MS-Access Database • Tables, Forms Queries Reports Linking • Conditional Formatting Basic to Advanced • Data Table Goal Seek Scenario • Validation Protection Skills • Names, Text to Columns • Special Tips and Tricks of Excel 2000 to 2013. • Advanced Printing • 120 Formulas and Functions Solved E-SHARP Institute, Gulshan e Iqbal, Main Nipa Chowrangi, Momin Square, 2nd Floor, B6. Opposite: SHAN Hospital and Anglophile. Upp Ghanies Uniform, Karachi. PHN 0345-2246537

Yes! Join E-SHARP Institute of Computerized Accounting a Course Name: Managerial Computerized Accounting (MCA) Duration: 1 Months Teacher: SIR NADEEM SHAH (Writer of Computer Books) Course Detail: Introduction to ERP & Accounting System Peachtree Tally QuickBooks Excel Advanc Address: E-SHARP Institute, NIPA Chowrangi, Gulshan-e-Iqbal, Momin Square, 2nd Floor, Office No. B6, Opp: Shan Hospital and Anglophile, Near Nijlas Beauty Parlor, Up: Ghanis Uniform, Karachi. Visit Timing: 12pm to 9pm, Friday OFF, Sun: 2pm to 6pm. Note: SIR NADEEM SHAH is the writer of Peachtree, Tally, QuickBooks, Excel Advanced, Excel Financial Modeling, Ms-Office Advanced, ICMAP Practical Guide, & other I.T. Books in Pakistan. He has 15 years Experience in I.T. Field, he has extensively worked with ICMAP. THANKS TO VISIT THIS ADD.

E- Sharp Computer Institute To enhance your personality in Accounting! Learn Computerized Accounting Advanced Level. Specially for Dubai/UK/Canada/Australia/USA/Pakistan. Peachtree Tally QuickBooks Sage Simply AccPac MS-Accounting MYOB Excel Advanced Excel Financial Modeling MS-Access MS-OFFICE Teacher is SIR NADEEM SHAH (15 Years Experienced, Ex Teacher of ICMAP, Expert in SPSS and Writer of Peachtree, Tally, QuickBooks, Excel Advanced, Excel Financial Modeling, MS-Office, ICMAP Practical Guide, Access, CA Books). E-SHARP Institute, Gulshan e Iqbal, Main Nipa Chowrangi, Momin Square, 2nd Floor, B6. Opposite: SHAN Hospital and Anglophile. Upp Ghanies Uniform, Karachi.

E-SHARP Institute of Computerized Accounting offers J-C-A (Job Computerized Accounting) 3 Months Course by SIR NADEEM SHAH (Teacher & writer of Peachtree, Tally, QuickBooks, Excel Advanced, Excel Financial Modeling, MS-Office Books) for a Professional Job in Pakistan/UAE Course Detail: Manual Accounting Peachtree Basic to Advanced Tally Basic to Advanced Excel Basic to Advanced MS-Access (DBMS) QuickBooks Basic to Advanced Address: E-SHARP Institute of Computerized Accounitng, Momin Square, 2nd Floor, B6, Gulshan e Iqbal NIPA Chowrangi Karachi, NearNadeem Medical and ICMAP, Opp: SHANHospital andAnglophile Institute, Upp: GhanisUniform. Class Schedule: Regular Course 3 days per week Fast Track 5 days per week Executive classes only Sat & Sun VISIT TIMING: 12PM TO 9PM SUNDAY: 2PM TO 6PM FRIDAY: OFF THANKS. THANKS TO VISIT THIS ADD.

E-SHARP OFFERS! DISCOUNTED COURSE OF Excel Advanced Financial Modeling with MS-Access (2 Months 40 Hrs) SAT/SUN Batches of SIR NADEEM SHAH COURSE CONTENTS • Introduction to Spreadsheet • Excel Nuts and Bolts (Basic Concepts) • Basic Formulas (60) • Advanced Formulas (60) • Data Analyzing • Business Intelligence • Business Modelling • Stats Functions • IF Functions • Lookup Functions • Date/Time Functions • D Functions • Array Functions • Accounting Functions • Text Functions • Pivot Filter Sorting, Subtotals, Consolidation • Charts Simple Quick Charts • Dynamic Charts Pivot Charts Formula Charts • Dashboard Reporting • Macros (Simple/Advanced) • Excel with MS-Access Database • Tables, Forms Queries Reports Linking • Conditional Formatting Basic to Advanced • Data Table Goal Seek Scenario • Validation Protection Skills • Names, Text to Columns • Special Tips and Tricks of Excel 2000 to 2013. • Advanced Printing • 120 Formulas and Functions Solved Address E-SHARP Institute of Computerized Accounting Momin Square 2nd Floor B6 Main Nipa Chowrangi, Gulshan e Iqbal Near Karachi NADEEM Medical Opposite SHAN Hospital and Anglophile Institute Up Ghanis Uniform Near Nijlas Beauti Parlor Visit Timing : 12pm to 9pm Sunday 2pm to 6pm Friday Off GET FRE Book of SIR NADEEM SHAH (Excellent Excel Advanced Financial Modelling Practice CD Course Material & Certificate with course

Registration are Opened for Next Batch. Next Session STARTED From Every Week of the Month. Modules are: -Basic Concepts of Accounting -Advance Excel -Tally Accounting Software -Peach Tree Accounting Software -Quick Book Accounting Software Complete Notes and Practical Labs Trainer's Individual Attentions Work in the real time Labs with Project MANUAL ACCOUNTING -Financial Accounting -Advance Accounting Contact : Recknors Lahore Branch Address : Type Google & Search Recknors website 0345-3076375 | 0336-5144405 | 042-36610260 Website http://www.recknors.com

E-SHARP Institute of Computerized Accounting offers Excel Advanced Financial Modeling Formula Based Training with Dashboard (2 Months Course) by SIR NADEEM SHAH (Writer of Peachtree, Tally, QuickBooks, Excel Advanced, MS-ACCESS, Excel Financial Modeling, MS-Office Books) For registration ADMISSION OPEN NOW Excel Advanced Financial Modeling SAT/SUN Batches Course Detail: Introduction to SpreadsheetExcel Nuts and Bolts (Basic Concepts)Basic Formulas (60)Advanced Formulas (60)Data AnalyzingBusiness IntelligenceBusiness ModellingStats FunctionsIF FunctionsLookup FunctionsDate/Time FunctionsD FunctionsArray FunctionsAccounting FunctionsText FunctionsPivot, Filter, Sorting, Subtotals, Consolidation Address: E-SHARP Institute of Computerized Accounitng, Momin Square, 2nd Floor, B6, Gulshan e Iqbal NIPA Chowrangi Karachi, Near Nadeem Medical and ICMAP, Opp: SHAN Hospital and Anglophile Institute, Upp: Ghanis Uniform. Class Schedule: Regular Course 3 days per week Fast Track 5 days per week Executive classes only Sat & Sun VISITNG TIMING: 12PM TO 9PM SUNDAY: 2PM TO 6PM FRIDAY: OFF Note: Sir Nadeem Shah's New Book Peachtree in URDU is also available. (Sir Nadeem Shah is the writer of 17 Books), All Computerized Accounting Softwares Training will be given by SIR NADEEM SHAH. For More Details Visit E-SHARP and Meet Sir Nadeem Shah. Forth coming Books by Sir Nadeem Shah: Tally ERPExcel Business ProjectsMS-ProjectPeachtree Sage 2013 Kindly visit for E-SHARP INSTITUTE

E-SHARP Institute of Computerized Accounting offers Excel Advanced Financial Modeling Formula Based Training with Dashboard (2 Months Course) by SIR NADEEM SHAH (Writer of Peachtree, Tally, QuickBooks, Excel Advanced, MS-ACCESS, Excel Financial Modeling, MS-Office Books) For registration ADMISSION OPEN NOW Excel Advanced Financial Modeling SAT/SUN Batches Course Detail: Introduction to SpreadsheetExcel Nuts and Bolts (Basic Concepts)Basic Formulas (60)Advanced Formulas (60)Data AnalyzingBusiness IntelligenceBusiness ModellingStats FunctionsIF FunctionsLookup FunctionsDate/Time FunctionsD FunctionsArray FunctionsAccounting FunctionsText FunctionsPivot, Filter, Sorting, Subtotals, Consolidation Address: E-SHARP Institute of Computerized Accounitng, Momin Square, 2nd Floor, B6, Gulshan e Iqbal NIPA Chowrangi Karachi, Near Nadeem Medical and ICMAP, Opp: SHAN Hospital and Anglophile Institute, Upp: Ghanis Uniform. Class Schedule: Regular Course 3 days per week Fast Track 5 days per week Executive classes only Sat & Sun VISITNG TIMING: 12PM TO 9PM SUNDAY: 2PM TO 6PM FRIDAY: OFF Note: Sir Nadeem Shah's New Book Peachtree in URDU is also available. (Sir Nadeem Shah is the writer of 17 Books), All Computerized Accounting Softwares Training will be given by SIR NADEEM SHAH. For More Details Visit E-SHARP and Meet Sir Nadeem Shah. Forth coming Books by Sir Nadeem Shah: Tally ERPExcel Business ProjectsMS-ProjectPeachtree Sage 2013 Kindly visit for E-SHARP INSTITUTE