An Overview of Income Summary Account
When an accounting period has come to an end, the accountants will transfer the balances in the…
What is Over-auditing of Internal Audits?
An internal audit is different from that of a financial audit. Usually, as a business owner, you will…
Marketing Tips for the Growth of Your Business
Handling a business is never an easy task. Besides managing the accounts of your firm…
Introduction to Contra Asset Accounts
You may think that every financial account on the balance sheet functions additively with each…
An Overview of Receivable Turnover
The receivable turnover can be used as a measure of the efficiency of a company in collecting its…
Introduction to Cost Accounting
Businesses in the manufacturing sector buy raw materials and utilise them in the process of…
What are Outstanding Cheques
Outstanding cheques are the cheques that the company which issued it has recorded, yet the…
An Overview of Adjusting Entries
Adjusting entries are the journal entries that the accountants would record when an accounting…
Different Types of Transaction Cycles
The transaction cycles are transactions in business which are interconnected to each other. When…
Accounting – Net Realisable Value
The net realisable value refers to the estimated selling price of goods, subtract costs of disposal or…
Steps of Bank Reconciliation
When you perform bank reconciliation, you need to compare the records of the activities of your…
What is Impairment Testing for Goodwill
Goodwill impairment of a company happens when the recognised goodwill, which is related to…

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