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Financial Accounting

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Financial Accounting / Finance

Accounting for Foreign Branches

Accounting for Foreign Branches Foreign branches of a company have its operations and transactions in foreign currency and thus, the books are maintained in the…

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1 March 2022
Financial Accounting / Finance

Independent Branch Accounting

A complete set of accounting books are maintained by an independent branch. They get their goods from the HO as well as from the other…

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1 March 2022
Financial Accounting / Finance

Accounting for Dependent Branches

In branch accounting, each branch is treated as an individual unit which earns revenues (profits) and incurs costs. Each branch maintains its own books of…

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1 March 2022
Financial Accounting / Finance

What is Branch Accounting? Need, Types

What is Branch Accounting? Branch accounting is a bookkeeping system in which separate accounts are maintained for each section of the organisation. A branch refers…

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27 February 2022
Financial Accounting / Finance

What is Departmental Accounts? Advantages, Objectives, Types, Methods

What is Departmental Accounts? If a business consists of several independent activities, or is divided into several departments, for carrying on separate functions, its management…

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27 February 2022
Financial Accounting

What is Financial Statements? Definition, Nature, Objectives, Importance

What is Financial Statements? Financial statements are the basic and formal annual reports through which the corporate management communicates financial information to its owners and…

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24 February 2022
Financial Accounting / Finance

What is Depreciation in Accounting? Definition, Example, Need, Methods

What is Depreciation? Depreciation in accounting refers to the permanent loss and gradual shrinkage of the book value of noncurrent assets. Depreciation is charged on…

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24 February 2022
Financial Accounting / Finance

What is Accounting Errors? Types, How to Rectify Accounting Errors

What is Accounting Errors? An accounting error is a non-fraudulent or non-intentional discrepancy in financial documentation. Accounting errors are of various types, mostly they are…

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23 February 2022
Financial Accounting / Finance

What is Trial Balance? Objectives, Preparation, Example, Limitations

What is Trial Balance? A trial balance is prepared at the end of the year after all accounting entries for the year are done and…

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23 February 2022
Financial Accounting / Finance

What is Posting in Accounting? Rules, Types

What is Posting? Posting means a process in which all information in the journal is transferred to the relevant ledger accounts. There is a specific…

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23 February 2022
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