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Concept of 'Fund' :
The word 'Fund' has a range of meanings. several people take it identical to cash and for them, there is no dissimilarity between Cash Flow and Funds Flow Statements. Various others contain market- able securities besides cash in 'Funds'. The International Accounting Standard'7' knows the lack of a single definition for 'Funds', and uses the term 'Fund' to pass on to cash, and cash equal to or to Working Capital. yet in Working Capital, there are 2 concepts - Gross Working Capital (aggregate Current Assets) and Net Working Capital (Current Assets - Current Liabilities).
“Ledger is said to be the principal book entry and the transactions can even be directly entered into the ledger account.”
Q. What are Accrued items explain with example? Delayed items consist of two types of adjusting entries asset/expense adjustments and liability/revenue adjustments. For instanc
a physical inventory on december 31 shows 2,000 units on hand. holliday sells the units for $12 each. the company has an effective tax rate of 20%. holliday uses the periodic inv
Explain the term - Overtime Pay This means a minimum of one and one-half times the regular rate of pay for all hours worked over 40 during the week. (Time and a half) A numbe
Q. What is Prepaid expense? A prepaid expense is an asset pending assignment to expense such as prepaid rent, prepaid insurance and supplies on hand. Note that the character of
Q. What is Net realizable value? Companies must not carry goods in inventory at more than their net realizable value. Net realizable value is the approximate selling price of a
State about the Balance Sheet columns of worksheet Balance Sheet columns of worksheet would comprise the amounts from Adjusted Trial Balance columns which are assets, capital,
journal entry fire insurance claim received for previous year is 50% of its original claim
what is the implication of applying accounting concept wrongly
What is the implication of applying accounting concepts wrongly
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