Dheeraj
This article author has been a member since 2017-11-18 and has 29 published articles.
Rectification Of Errors
Views: 4123
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
Cash Flow Statement
Views: 2379
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
Balance Sheet
Views: 1943
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
Trial Balance
Views: 4042
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
Types Or Classification Of Transactions
Views: 2957
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
Profit And Loss Account
Views: 5807
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
Books Of Accounts
Views: 4194
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
Financial Statements And Characteristics Of Financial Statements
Views: 7825
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
Approaches To Accounting And Golden Rules Of Accounting
Views: 9122
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
Accounting Concepts, Principles And Conventions
Views: 33650
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
Branches (or) Sub-Fields Of Accounting
Views: 7962
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
Objectives And Functions Of Accounting
Views: 16474
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
Book Keeping Vs. Accounting
Views: 8752
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
Accounting
Views: 2535
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
Accounting And Its History
Views: 8296
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
Generating Financial Information And Users Of Financial Information
Views: 10281
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
Collective Investment Scheme
Views: 8614
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
Credit Rating
Views: 8090
Published: 2017-12-20
Author: Dheeraj
Published In: Finance
Credit Rating: . . . .
Use the following link to read the full article ~ Credit Rating
Depository And Depository System
Views: 8718
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
Insider Trading
Views: 8593
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
Types Of Debentures
Views: 8935
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
Debt Market, Debentures And Debenture Trustee
Views: 3183
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
Underwriting of Securities
Views: 9782
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
Investment Banking And Its Functions
Views: 15851
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
Types Of Mutual Funds
Views: 7680
Published: 2017-12-01
Author: Dheeraj
Published In: Mutual Funds
We have seen what are Mutual funds in the previous article https://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
