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Views:  272

Published:  2018-02-03 

Author:  Dheeraj

Published In:  Accounting

Unintentional mistakes or accounting ignorance done at the time of recording or processing which results in some difference in financial statements with that of actual figures of the financial statement are known as errors of accounting. These errors are considered non- fraudulent as they are done . . . .

 

Use the following link to read the full article ~ Rectification Of Errors

Views:  304

Published:  2018-02-03 

Author:  Dheeraj

Published In:  Accounting

Cash flow statement is one of the elements of Financial statement which describes the flow of cash through the business. It shows the inflow and outflow of cash happening in business. It is an . . . .

 

Use the following link to read the full article ~ Cash Flow Statement

Views:  299

Published:  2018-01-24 

Author:  Dheeraj

Published In:  Accounting

Balance sheet is the final account which represents the financial position of an entity as on the date of preparing the balance sheet. This statement or account contains the balances of all the accounts after posting of transactions in the respective accounts that are carried . . . .

 

Use the following link to read the full article ~ Balance Sheet

Views:  303

Published:  2018-01-24 

Author:  Dheeraj

Published In:  Accounting

Trial balance is basically prepared at the end of an accounting period, which acts as the first step towards the preparation of financial statements. Trial balance is a list of closing balances of all the ledger accounts at a specific time that is . . . .

 

Use the following link to read the full article ~ Trial Balance

Views:  280

Published:  2018-01-24 

Author:  Dheeraj

Published In:  Accounting

Every transaction that a company enters into can be any of the two types i.e, Revenue nature  Capital . . . .

 

Use the following link to read the full article ~ Types Or Classification Of Transactions

Views:  260

Published:  2018-01-24 

Author:  Dheeraj

Published In:  Accounting

Profit & Loss account: Though generally called as Profit & Loss account, it has two parts in it called Trading Account Profit and loss account   Trading account It is . . . .

 

Use the following link to read the full article ~ Profit And Loss Account

Views:  222

Published:  2018-01-24 

Author:  Dheeraj

Published In:  Accounting

Books of accounts are the records which are prepared and maintained of the day to day activity of business. Books of accounts are of mainly of two types, namely manual books of accounts and computerized books of accounts. Manual books of accounts are the manually maintained traditional . . . .

 

Use the following link to read the full article ~ Books Of Accounts

Views:  3890

Published:  2018-01-23 

Author:  Dheeraj

Published In:  Accounting

Financial statements are the statements that exhibits the periodic performance results through Profit & loss account (for Trading entities) or Income and Expenditure account (for Non- Trading Concerns), Financial position as on a particular day through Balance sheet, Cash flows and utilization of cash for various activities through Cash . . . .

 

Use the following link to read the full article ~ Financial Statements And Characteristics Of Financial Statements

Views:  5292

Published:  2018-01-23 

Author:  Dheeraj

Published In:  Accounting

There are various approaches which are used for the formulation of accounting process. Under double entry book keeping system, transaction with invoices or proper documents acting as evidence to them are analysed in terms of money and are recorded in the books of accounts. Two approaches are followed for . . . .

 

Use the following link to read the full article ~ Approaches To Accounting And Golden Rules Of Accounting

Views:  9267

Published:  2018-01-22 

Author:  Dheeraj

Published In:  Accounting

Accounting Concepts Basic concepts of accounting governs the various aspects and procedures of accounting and helps to maintain and prepare accounting records and financial statements in a better, understandable, comparative and a uniform manner. The concepts of accounting are as follows: . . . .

 

Use the following link to read the full article ~ Accounting Concepts, Principles And Conventions

Views:  5213

Published:  2018-01-15 

Author:  Dheeraj

Published In:  Accounting

TYPES OF ACCOUNTING OR SUB-FIELDS OF ACCOUNTING The need of business along with the various technological, economical, industrial, financial, and other specialized fields are resulting in the necessity of different subfields of accounting. Nowadays accountants are trying to . . . .

 

Use the following link to read the full article ~ Branches (or) Sub-Fields Of Accounting

Views:  8446

Published:  2018-01-11 

Author:  Dheeraj

Published In:  Accounting

In the previous article, we have seen the meaning of the term “Accounting” and its history. In this article, we will discuss about what are the objectives and functions of . . . .

 

Use the following link to read the full article ~ Objectives And Functions Of Accounting

Views:  6582

Published:  2018-01-10 

Author:  Dheeraj

Published In:  Accounting

In this article, we will learn what is Book keeping and how Book keeping is different from Accounting. Bookkeeping refers basically to the process of record keeping aspects. The process begins from . . . .

 

Use the following link to read the full article ~ Book Keeping Vs. Accounting

Views:  1010

Published:  2018-01-10 

Author:  Dheeraj

Published In:  Accounting

The road map of the series of the articles that are covered are linked in the manner of table of contents. Please click on the links to get redirected to the topics. Basics . . . .

 

Use the following link to read the full article ~ Accounting

Views:  6213

Published:  2018-01-10 

Author:  Dheeraj

Published In:  Accounting

This is the first article of our series of intensive series of articles to make understand Accounting and its concepts in a simple and efficient way. Lets get started with the term Accounting and its history. History & Meaning of Accounting: Accounting . . . .

 

Use the following link to read the full article ~ Accounting And Its History

Views:  6040

Published:  2018-01-09 

Author:  Dheeraj

Published In:  Accounting

Generating financial information involves the following steps:-   Identifying: This is the first stage or step in generating the financial information. It involves identifying and capturing the financial data from the source documents like vouchers or bills. . . . .

 

Use the following link to read the full article ~ Generating Financial Information And Users Of Financial Information

Views:  6915

Published:  2017-12-26 

Author:  Dheeraj

Published In:  Investments

COLLECTIVE INVESTMENT SCHEME is defined in SECTION 11AA OF SEBI ACT                                                      . . . .

 

Use the following link to read the full article ~ Collective Investment Scheme

Views:  5817

Published:  2017-12-20 

Author:  Dheeraj

Published In:  Finance

Credit Rating:                                                . . . .

 

Use the following link to read the full article ~ Credit Rating

Views:  4978

Published:  2017-12-18 

Author:  Dheeraj

Published In:  Stock Market

Depository: A Depository is an organization like a central bank where the securities of shareholder are held in the electronic form at the request of the shareholder through the medium of a Depository Participant. According to Section 2(e) of the Depositories act . . . .

 

Use the following link to read the full article ~ Depository And Depository System

Views:  6521

Published:  2017-12-16 

Author:  Dheeraj

Published In:  Stock Market

There are many ways Speculation can be done in the Stock market. Insider trading is an activity that influences the fraudulent activities on the Stock exchange. Insider Trading:                           . . . .

 

Use the following link to read the full article ~ Insider Trading

Views:  5709

Published:  2017-12-12 

Author:  Dheeraj

Published In:  Stock Market

Types of Debentures, Convertible debentures, Non – Convertible debentures, Redeemable debentures, Irredeemable debentures, Secured and Unsecured or Naked debentures, First Mortgaged and Second mortgaged debentures, Registered and Unregistered or Bearer debentures, Fixed and . . . .

 

Use the following link to read the full article ~ Types Of Debentures

Views:  862

Published:  2017-12-08 

Author:  Dheeraj

Published In:  Stock Market

Debt market and Debentures Debt market is a market where the debt securities can be issued, bought or sold. Issuing new debt is done in Primary Market and trading . . . .

 

Use the following link to read the full article ~ Debt Market, Debentures And Debenture Trustee

Views:  7404

Published:  2017-12-06 

Author:  Dheeraj

Published In:  Stock Market

Underwriting - Background: A Body corporate that lists its shares on stock exchange for public to buy them may not always be successful in getting its shares subscribed to the extent it requires. Sometimes it may get undersubscribed which would lead the companies to refund the . . . .

 

Use the following link to read the full article ~ Underwriting of Securities

Views:  5626

Published:  2017-12-04 

Author:  Dheeraj

Published In:  Investments

An Investment bank is an entity that raises capital for companies. In order to raise capital for the companies, these Investment banks sell securities to public investors. Securities may be in the form of stocks or bonds. Investment Banking is a broader term that covers under its scope the . . . .

 

Use the following link to read the full article ~ Investment Banking And Its Functions

Views:  5520

Published:  2017-12-01 

Author:  Dheeraj

Published In:  Mutual Funds

We have seen what are Mutual funds in the previous article http://www.alinscribe.com/articles/369/mutual-funds-introduction.html. We will now look into the types of Mutual funds. Open . . . .

 

Use the following link to read the full article ~ Types Of Mutual Funds