Archive | Accounting

What is blank transfer ?

A transfer signed by the transferor, but with a blank for the name of the transferee is called a blank transfer. In a blank transfer neither the transferee’s name and signature nor the date of sale are filed in the transfer form…

When a floating charge becomes a fixed charge ?

A floating charge would be useless if the lender could not convert it into a fixed charge. In certain circumstances the lender can do this and this process is called ‘crystallization’. A floating charge may crystallize or become fixed…

What is Break- even pricing ?

Break even pricing extends the use of marginal cost principle. It is based on the study of break even analysis to determine the effect on profits of changes in cost as a result of changes in the…

What is depreciation and what are the factors responsible for it ?

Depreciation according to Webster’s New World Dictionary, means “a decrease in value of property through wear, deterioration or obsolescence; the al­lowance made for this in book-keeping, accounting etc.” William Pickles in Account­ancy…

Co-ownership : How is it different from partnership ?

Co-ownership is distinguished from partnership in the following particulars : (i) partnership is necessarily the result of agreement, co-ownership is not, e.g. where A and B inherit property from C as Co-heirs…

Brief note of different types of Debentures

A company for its extension and development may require to raise funds without increasing its share capital. The company may invite the public by open declaration to lend money for a fixed period at a declared rate to be paid on such money.

Kata Mutiara Kata Kata Mutiara Kata Kata Lucu Kata Mutiara Makanan Sehat Resep Masakan Kata Motivasi obat perangsang wanita