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Kinematic Pair: A pair is a joint of two elements which permits relative motion. The relative motion among the elements of links that built a pair is needed to be fully constrained or successfully constrained.Kinematic Link or Element: Kinematic link means to a resistant body or an assembly of resistant bodies that go to make a part or parts of a machine connecting other parts that have motion relative to it.Resistant Body: A body is state to be a resistant body if this is capable of transmitting the needed forces with negligible deformation.Completely Constrained Motion: While the motion among a pair is limited to a definite direction, irrespective of direction of force applied and just one independent variable is needed to define motion. Such a motion is called to be a completely constrained motion.
Objectives of the cost accounting The Objectives of the cost accounting are ascertain of costs, fixation of selling prices, proper recording and presentation of cost data to th
Negotiated prices Where market based prices are not applicable, it has been argued that allowing managers to bargain with each other in order to establish transfer prices devel
Define Materials cost variance Material cost variance (MCV) is the difference between the standard cost of material specified and the actual cost of materials used." It is the
Discuss the different roles played by the qualitative and quantitative approaches to managerial decision making
Procedure of material acquisition A stores record is maintained into which the quantity and value of materials received is entered. Issues of materials to production are made b
The current sales of M/s ABC are Rs.100 lakhs. Through relaxing the credit standards the firm can produce additional sales of Rs.15 lakhs on that bad debt losses would be 10 percen
What is behind the wave of mergers in the banking industry? A: Several economic factors have caused banking institutions to merge over the past several years. These factors inc
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Open Account Credit sales are usually on open account that implies which the seller ships the goods to the buyer and afterward sends the bill invoice. Consignment In th
implications of applying accounting concepts wrongly
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