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Q. What do you understand by Business cycle?
Business cycle: business cycle refers to the alternate expansion and contraction in the general business activity. in a period of the boom when the business is prosperous there is a needs of the large amount of the working capital of the due to increase in the sales rise in the prices . optimistic expansion of the business. on the contrary in the time of the depression when there is a down swimming of the cycle, the business contractor and the sales rise in the pries expansion of the business etc. on the contracts sales decline difficulties are faced in the collection from debtors and firms may be a large amount of the working capital lying idle.
This question tested the core area of specifically gradually consolidation and acquisitions (control to control). The principle of calculation of goodwill at the date where control
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how control the steps
State the Examples of tests of controls: Check bank reconciliation has been reconciled as approved by chief accountant. Observe buyer checking the goods received note a
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