Principal Books of Account maintained in banks

5 days ago

Books of Accounts include documents and books used in the preparation of financial statements. It includes journals, ledgers, cash book,s…

Definition and Functions of a Bank

6 days ago

Section 5(b) of the Banking Regulation Act of 1949 defines “banking means the accepting, for the purpose of lending or…

Understanding the funds flow statement

7 days ago

A company's cash flow and fund flow statements reflect two different variables during a specific period. The funds flow statement…

Understanding a cash flow Statement

7 days ago

In accounting there are generally four different kinds of financial statements namely the balance sheet, the income statement, the cash…

Great news: PF withdrawal from ATMs starting 2025

1 week ago

The Employees’ Provident Fund Organisation (EPFO) will introduce dedicated PF withdrawal cards to PF subscribers. The PF withdrawal cards will…

Impact of Ind AS on Financial Statements

1 week ago

The Indian Accounting Standards (Ind AS), as notified under section 133 of the Companies Act 2013, were first implemented voluntarily…

Form of Balance Sheet

1 week ago

The balance sheet of an entity may be presented in a few different formats, including: Report form This is the…

Distinction between Partnership and Limited Liability Company

1 week ago

A partnership firm is a business owned by two or more people who have agreed to share profits and act…

Classes of Share Capital and illustration of how different type’s shares are issued  

2 weeks ago

The issue of shares refers to the process by which a company raises money by selling ownership stakes in the…

Different types of companies and their structures explained

2 weeks ago

Companies are classified into different types based on the structure of the company such as sole proprietorships, partnerships, and corporations.…