Tag Archives

Cost Units and Composite Cost Units

The term “Cost Unit” can be defined as a unit of product or service in relation to which costs are ascertained. As an example cost unit for a mobile …

Crossing of Cheques

A cheque is a negotiable financial instrument we use to settle payments. A cheque can be lost, stolen or the signature of payee can be done by someone else …

Ratios

Capital Gearing Ratio Capital gearing ratio is using to analyze the capital structure of a company. …

Basics of Generally Accepted Accounting Principles (GAAP)

Basic objectives Financial reporting should be rich with information that is Useful to provide information to potential investors and creditors and other …

Minimum Variance Portfolio and the Efficient Frontier

Minimum Variance Portfolio The minimum variance portfolio theory was adopted from the Portfolio Theory where the variance level of a portfolio is adopted to …

Jaws Ratio

Jaws ratio is defined as the difference between the percentage growth in income and the percentage growth in expenses. It is a key indicator of financial …

Basic Accounting Concepts

These are the broad basic assumptions under which financial statements are prepared and these principles are used by the entire profession in preparing …

Financial Accounting vs Management Accounting

Financial accounting is concerned with providing financial information about the company’s performance. Management accounting is concerned with generating …

The Story of Capital

This tutorial is going to explain you all about how the balance sheet elements are formed and formula to calculate capital is formed. Story is named is …

Present Value of an Annuity

Present Value of an ordinary annuity (Monthly/Annual investments are made to recover a large some of money at the end of n number of periods) can be found …