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Kochi, also known by its former name Cochin, is a major port city along the Malabar Coast of India bordering the Laccadive Sea.

It is part of the district of Ernakulam in the state of Kerala.

The city is also commonly referred to as Ernakulam.

As of 2011, the Kochi Municipal Corporation had a population of 677,381 over an area of 94.88 km2, and the larger Kochi urban agglomeration had over 2.1 million inhabitants within an area of 440 km2, making it the largest and the most populous metropolitan area in Kerala.

Kochi city is also part of the Greater Cochin development region and is classified as a Tier-II city by the Government of India.

The civic body that governs the city is the Kochi Municipal Corporation, which was constituted in the year 1967, and the statutory bodies that oversee its development are the Greater Cochin Development Authority (GCDA) and the Goshree Islands Development Authority (GIDA).

Bookkeeping is the recording of financial transactions, and is part of the process of accounting in business and other organizations.

It involves preparing source documents for all transactions, operations, and other events of a business.

Transactions include purchases, sales, receipts and payments by an individual person or an organization/corporation.

There are several standard methods of bookkeeping, including the single-entry and double-entry bookkeeping systems.

While these may be viewed as "real" bookkeeping, any process for recording financial transactions is a bookkeeping process.

A call girl or female escort is a prostitute who (unlike a street walker) does not display her profession to the general public, nor does she usually work in an institution like a brothel, although she may be employed by an escort agency.

The client must make an appointment, usually by calling a telephone number.

A service is an act or use for which a consumer, firm, or government is willing to pay.

Examples include work done by barbers, doctors, lawyers, mechanics, banks, insurance companies, and so on.

Public services are those that society (nation state, fiscal union or region) as a whole pays for.

Using resources, skill, ingenuity, and experience, service provider's benefit service consumers.

Services may be defined as intangible acts or performances whereby the service provider provides value to the customer.