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Answered on 21 Jul Tuition/BBA Tuition/Micro and Macro Economics CBSE/Class 11/Commerce/Economics

Mou B.

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Lesson Posted on 05 Jul Tuition/BCom Tuition/Commerce Tuition/BCom Tuition Tuition/BCom Tuition/Banking and Insurance +16 Tuition/BCom Tuition/E-Commerce Tuition/BCom Tuition/Financial Accounting Tuition/MCom Tuition Tuition/MBA Tuition Exam Coaching/CA Coaching/CPT Exam Coaching/Company Secratary (CS) Coaching Exam Coaching/Company Secratary (CS) Coaching/Regular Classes Exam Coaching/Company Secratary (CS) Coaching/Crash Course Exam Coaching/ICWA Coaching Tuition/BBA Tuition Tuition/BBA Tuition/Fundamentals of Accounting Tuition/BBA Tuition/Financial Management Tuition/BBA Tuition/Management Accounting CBSE/Class 11/Commerce Tuition/BCA Tuition/E-Commerce CBSE/Class 11/Commerce/Accountancy less

Is accountancy science and art? Explain ?

Kousiki C.

Teaching is my hobby and not my profession. I have around 16 years teaching experience. I started my...

Is accountancy science and art?:--Accountancy plays a very important role in these days of growing commercial and trade. Frequently various laws and Acts like—Company’s Act, M.R.T.P. Act are being changed to meet the various requirements of an economy. So, business, trade, commerce are becoming... read more

Is accountancy science and art?:--Accountancy plays a very important role in these days of growing commercial and trade. Frequently various laws and Acts like—Company’s Act, M.R.T.P. Act are being changed to meet the various requirements of an economy. So, business, trade, commerce are becoming more and more complex with the changes of business laws and regulations , the role of accountancy is also changing. Accountancy is both science and art. Science means knowledge while art is action or the way of doing a thing in a significant way on the basis of certain accepted principles. Now-a-days , accountancy has so much of practical utility that its theoretical study is overshadowed by its practical application. It has now become a practice-oriented subject. If, we analyse the definitions of accountancy we will find that it is a systematic and scientific record of transactions in a set of books. Recording of transactions is an art which is done on the basis of certain accounting principles.

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Lesson Posted on 19 Jun Tuition/Class XI-XII Tuition (PUC)/Accounts CBSE/Class 11/Commerce/Economics Tuition/BBA Tuition/Micro and Macro Economics

Commerce

Yash Dhiman

Spirituality and Experience This chapter focuses on the spiritual experiences and the various groups...

I can teach 11/12 th commerce all subjects only in kanpur. Teaching for 4 years.
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Lesson Posted on 16 Jun Tuition/BBA Tuition Tuition/BBA Tuition/Fundamentals of Accounting Tuition/BBA Tuition/Financial Management +11 Tuition/BBA Tuition/International Business Tuition/MBA Tuition Tuition/BCom Tuition/Commerce Tuition/BCom Tuition/Financial Accounting Tuition/BCom Tuition/E-Commerce Tuition/MCom Tuition Exam Coaching/CA Coaching/CPT Exam Coaching/Company Secratary (CS) Coaching Exam Coaching/ICWA Coaching CBSE/Class 11/Commerce/Accountancy CBSE/Class 11/Commerce/Economics less

What is Co- Branding?

Kousiki C.

Teaching is my hobby and not my profession. I have around 16 years teaching experience. I started my...

Co branding is the utilization of two or more brands to name a new product. The ingredient brands help each other to achieve their aims. The overall synchronization between the brand pair and the new product has to be kept in mind. Example of co-branding - Citibank co-branded with MTV to launch a co-branded... read more

Co branding is the utilization of two or more brands to name a new product. The ingredient brands help each other to achieve their aims. The overall synchronization between the brand pair and the new product has to be kept in mind.

Example of co-branding - Citibank co-branded with MTV to launch a co-branded debit card. This card is beneficial to customers who can avail benefits at specific outlets called MTV Citibank club.

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Lesson Posted on 25 May Tuition/BCom Tuition Tuition/MCom Tuition Tuition/MBA Tuition +7 Exam Coaching/CA Coaching/CPT Exam Coaching/Company Secratary (CS) Coaching Exam Coaching/ICWA Coaching Tuition/BBA Tuition Tuition/BBA Tuition/Fundamentals of Accounting CBSE/Class 11/Commerce CBSE/Class 11/Commerce/Accountancy less

A short Concept of Dividend in Accountancy :--

Kousiki C.

Teaching is my hobby and not my profession. I have around 16 years teaching experience. I started my...

A dividend is a distribution of a portion of a company's earnings, decided by the board of directors, paid to a class of its shareholders. Dividends can be issued as cash payments, as shares of stock, or other property. When a corporation declares a dividend on its common stock, it will credit a current... read more

A dividend is a distribution of a portion of a company's earnings, decided by the board of directors, paid to a class of its shareholders. Dividends can be issued as cash payments, as shares of stock, or other property.

When a corporation declares a dividend on its common stock, it will credit a current liability account Dividends Payable and will debit either 1) Retained Earnings, or 2)Cash Dividends Declared. Cash Dividends Declared is a balance sheet account, but it is a temporary account.

The cash dividend affects primarily cash and shareholders' equity accounts. There is no separate balance sheet account for dividends after they are paid. However, after the dividend declaration and before the actual payment, the company records a liability to its shareholders in the dividend payable account.

For Companies, Dividends Are Liabilities. Conversely, the assets of the issuing company are reduced by the payment of a dividend. ... When a dividend is declared, the total value is deducted from the company's retained earnings and transferred to a temporary liability sub-account called dividends payable.

 

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Lesson Posted on 25 May Tuition/BCom Tuition Tuition/MCom Tuition Tuition/BBA Tuition +6 Tuition/BBA Tuition/Fundamentals of Accounting Tuition/MBA Tuition Exam Coaching/CA Coaching/CPT CBSE/Class 11/Commerce Exam Coaching/Company Secratary (CS) Coaching Exam Coaching/ICWA Coaching less

A short concept of Stock Turnover Ratio in Accountancy:--

Kousiki C.

Teaching is my hobby and not my profession. I have around 16 years teaching experience. I started my...

Inventory turnover is a ratio showing how many times a company's inventory is sold and replaced over a period of time.The formula is given below:-- Stock Turnover= If a company has a high ratio (anywhere above 1) then they are capable of paying their short-term obligations. The higher the ratio, the... read more

Inventory turnover is a ratio showing how many times a company's inventory is sold and replaced over a period of time.The formula is given below:--

Stock Turnover=[Cost of sales / Average stock Held]

If a company has a high ratio (anywhere above 1) then they are capable of paying their short-term obligations. The higher the ratio, the more capable the company. On the other hand, if the company's current ratio is below 1, this suggests that the company is not able to pay off their short-term liabilities with cash.

Inventory Turnover Ratio is the ratio of Cost of Goods Sold / Average Inventory during the same time period. The higher the Inventory Turnover Ratio, the more likely it is that a business is carrying too much inventory. Overstocking means that cash is being tied up in inventory assets for a prolonged period.

 

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Lesson Posted on 25 May Tuition/BCom Tuition Tuition/MCom Tuition Tuition/BBA Tuition +8 Tuition/BBA Tuition/Fundamentals of Accounting Tuition/MBA Tuition Exam Coaching/CA Coaching/CPT Exam Coaching/Company Secratary (CS) Coaching Exam Coaching/ICWA Coaching CBSE/Class 11/Commerce CBSE/Class 11/Commerce/Accountancy CBSE/Class 11/Commerce/Economics less

A short concept of Fiscal Deficit in Economics :--

Kousiki C.

Teaching is my hobby and not my profession. I have around 16 years teaching experience. I started my...

A fiscal deficit occurs when a government's total expenditures exceed the revenue that it generates, excluding money from borrowings. Deficit differs from debt, which is an accumulation of yearly deficits. A country's fiscal deficit is usually communicated as a percentage of its gross domestic product... read more

A fiscal deficit occurs when a government's total expenditures exceed the revenue that it generates, excluding money from borrowings. Deficit differs from debt, which is an accumulation of yearly deficits.

A country's fiscal deficit is usually communicated as a percentage of its gross domestic product (GDP).

Deficits are also caused from a decline in revenue due to an economic contraction such as a recession or depression. Unplanned events, such as natural disasters and war, can also cause deficits.

A deficit is the amount by which a sum falls short of some reference amount. Ineconomics, a deficit is an excess of expenditures over revenue in a given time period; in more specific cases it may refer to: Balance of payments deficit, when the balance of payments is negative. Government budget deficit.

The difference between total revenue and total expenditure of the government is termed as fiscal deficit. It is an indication of the total borrowings needed by the government. While calculating the total revenue, borrowings are not included. Primary deficit is one of the parts of fiscal deficit.

Government spending, inflation and lower revenue are among some of the main factors that point to fiscal deficit. But when there is an increase in fiscal deficit it means that the government is spending too much while it is earning less. Hence, it isimportant that the government keeps its expenses under control.

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Lesson Posted on 07 May Exam Coaching/CA Coaching Exam Coaching/CA Coaching/IPCC Group 1 Exam Coaching/CA Coaching/CA Final +16 Exam Coaching/CA Coaching/IPCC Group 2 Exam Coaching/CA Coaching/CPT Exam Coaching/CA Coaching/Crash Course Exam Coaching/ICWA Coaching Exam Coaching/Company Secratary (CS) Coaching Exam Coaching/ACCA Exam Coaching Tuition/BCom Tuition Tuition/BCom Tuition/Income Tax Laws Tuition/MCom Tuition Tuition/BBA Tuition Tuition/BBA Tuition/Fundamentals of Accounting Tuition/BBA Tuition/Financial Management CBSE/Class 11 CBSE/Class 12 Tuition/MBA Tuition Tuition/Class XI-XII Tuition (PUC)/Accountancy less

DEPENDENT BRANCH

Ca Prashanth Reddy

I enjoy teaching and interacting with students. Teaching is my passion, profession and hobby. Every student...

Dependent Branch: A branch which is dependent upon Head Office mainly for “Goods and Cash”. Books of accounts relating to such branch also will be maintained by Head Office. Features of Dependent Branch: Branch receives goods from Head Office. Only those goods supplied by Head office... read more

Dependent Branch: A branch which is dependent upon Head Office mainly for “Goods and Cash”.  Books of accounts relating to such branch also will be maintained by Head Office.

Features of Dependent Branch:

  1. Branch receives goods from Head Office. Only those goods supplied by Head office will be dealt (sold) by branch. However, in case of need/emergency, the branch may be allowed to make local purchase after getting consent from Head Office. For those purchases, payments may be directly made by Head office or funds transferred to branch.
  2. Goods may be supplied to Head office at Cost price / Invoice price
  3. Branch normally makes cash sales. In some cases, branch is allowed to make credit sales also to regular/approved customers (with the consent of Head office).
  4. Cash sales and collection from debtors are periodically remitted to Head office.
  5. Branch accounts will be maintained by Head Office. However Branch maintains memorandum books like petty cash, debtors etc.
  6. Branch expenses like salary, rent etc. are paid/met by Head office. For this purpose there can be two alternatives.
  7. Head office separately sends cash to branch for meeting expenses
  8. Branch while remitting cash to head office, deducts some portion (towards expenses) and balance will be remitted.
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Lesson Posted on 07 May Exam Coaching/CA Coaching Exam Coaching/CA Coaching/CA Final Exam Coaching/CA Coaching/CPT +15 Exam Coaching/CA Coaching/Crash Course Exam Coaching/CA Coaching/IPCC Group 1 Exam Coaching/CA Coaching/IPCC Group 2 Exam Coaching/MBA Entrance Coaching/CAT Coaching Exam Coaching/ICWA Coaching Tuition/BCom Tuition/Company Law Exam Coaching/Company Secratary (CS) Coaching Exam Coaching/Company Secratary (CS) Coaching/Regular Classes Exam Coaching/Company Secratary (CS) Coaching/Crash Course Exam Coaching/ACCA Exam Coaching Tuition/BCom Tuition Tuition/BCom Tuition/Income Tax Laws Tuition/MCom Tuition Tuition/BBA Tuition/Fundamentals of Accounting Tuition/BBA Tuition/Financial Management less

Company Accounts - Preparation of Financial Statements

Ca Prashanth Reddy

I enjoy teaching and interacting with students. Teaching is my passion, profession and hobby. Every student...

What are the Statutory Provisions relating to the Transfer of Profits to Reserves? Answer: As per companies Act, 2013 there is no requirement of minimum transfer of profits to reserves. The company can transfer any amount of profits to reserves as per its own judgement before paying dividends. Depreciation... read more

What are the Statutory Provisions relating to the Transfer of Profits to Reserves?

Answer:

As per companies Act, 2013 there is no requirement of minimum transfer of profits to reserves. The company can transfer any amount of profits to reserves as per its own judgement before paying dividends.

 Depreciation is calculated from the period when the asset is put to use as per INCOME TAX Act.

 

Managerial Remuneration: Section 197 AND SCHEDULE V prescribes overall maximum managerial remuneration. Managerial personnel means directors on the board of directors.

Summary of different limits based on net profit of the company is :

Sl. No.

Managerial Personnel

% of Net  Profits U/S  SECTION  198

(Maximum)

1.

Overall (excluding fees for attending meetings)

11%

2.

If there is one managerial personal

5%

3.

If there is more than one managerial personnel

10%

4.

Remuneration of part-time Directors:

(a)  If there is no manager or whole – time director

(b)  If there is a managing director of whole time director

 

3%

1%

 

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Answered on 09 Apr Tuition/BA Tuition Tuition/BA Tuition/Regular Classes Tuition/BCom Tuition +6 Tuition/BCom Tuition/Indian Economy Tuition/BBA Tuition Tuition/BBA Tuition/Micro and Macro Economics Tuition/BCom Tuition/Micro & Macro Economics Tuition/Class XI-XII Tuition (PUC) Tuition/Class XI-XII Tuition (PUC)/Economics less

Tanvi Madbhavi

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