Absorption of overheads
by According to CIMA, absorption of overhead means “the process of absorbing all overhead costs allocated or apportioned over a particular cost centre or production department …
Category: Management Notes
Management Notes of Various Universities across india
Unit Costing
Unit costing is known as “output” or “single output” costing. Unit costing is followed by the concern, which produces a single product on large scale …
Treatment of Joint Product and By-product
Treatment of Joint Product and By-product
Integral and Non-integral system
Integral System: Integral or Integrated system is a system of accounting under which only one set of account books is maintained to record both the …
Introduction to Companies Act, 2013; Important Definitions
With a phenomenal change in the domestic and international economic landscape, the Government of India decided to replace the Companies Act, 1956 with a new …
Incorporation of a company and matters incidental thereto
The Companies Act, 2013 details the regulations and company registration papers essential for the incorporation of a company. In this article, we will understand all …
Public Offer & Private Placement
A primary market refers to that segment of capital markets that deals with the new issues of securities. In this market, companies obtain funding by …
Acceptance of Deposits by Companies
‘‘Depositor’’ means Any member of the company who has made a deposit with the company u/s. 73(2); or Any person who has made a deposit …
Registration of charges
Charge is the security given for securing the loan or debentures. Security can be provided wither by way of Mortgage/Pledge/Hypothecation. There are two types of Charges …
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