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Kanchan

24/01/2017 0 0

Lien

Lien means the right of a person to retain possession of foods another until some debts or claim of the person in possession is settled. A lien may be (a) a particular lien (b) a general lien.

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Set-off And Carry Forward Of Business Losses

Set-off & Carry Forward Of Business Losses: Set-Off means adjustment of certain losses against the income under other sources in the same assessment year. Carrying Forward of unadjusted losses...

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Divisibility rule

Every no. Is divisible by 1. Every even no. Is divisible by 2. If the sum of digit of a no. Is divisible by 3 then the no. Is also divisible by 3. If the last two digit is divisible by 4 then that no....

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Trade Discount

Trade discount is an income for the buyer of goods. It is shown a net of cost of purchase and does not get accounted as a specific ledger account.

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7 R's Of Winning An Enemy

We have seen Two Superpowers: US and USSR competing and combating with each other until 1990s . Now the centre stage has moved to Asia where Superpowers are taking sides with India and China. US, France,...

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Cash Flow Statement

Purpose of a statement of cash flows: To provide information about the cash inflows and outflows of an entity during a period. To summarize the operating, investing, and financing activities of the...

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