Read MBA, BBA, B.COM Notes
The contents of the annual report can be broadly categorized as mandatory and voluntary disclosures. Mandatory disclosures refer to the information that companies are required …
The income of the government through all sources is called public income or public revenue. According to Dalton, however, the term “Public Income” has two …
Detection and Prevention of Fraud: When something is being done with an intent to deceive, to mislead or to conceal the truth, it is an …
Audit techniques stand for the methods that are adopted by an auditor to obtain evidence. Evidences are very important for an Auditor to form an …
Cash dividends represent ownership to a firm’s distributed profits to shareholders and provide an incentive to investors to own the shares of large companies, even …
Budgeting is an important tool of management control, it is a form of managerial planning in order to control the future operations of business. A …
Discounts A rebate is a refund or return on the purchase of goods or services. A rebate is returned to the customer after the amount …
Books of accounts including vouchers and receipts are required to be maintained under different statutory laws Income Tax Act, Companies Act 2013 and GST Act. …
Key differences between Capital Receipt and Revenue Receipt
Subsidiary Books of Accounts, Features, Components, Example
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