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Financial Accounting

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What is Ledger in Accounting? Definition, Format

  • Post last modified:23 February 2022
  • Post category:Financial Accounting/Finance
  • Reading time:11 mins read

What is Ledger? Ledger is the principal book of accounts that contains all accounts covered in journal entries and in subsidiary books. All transactions are recorded in a tabular form…

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What Is Journal in Accounting?

  • Post last modified:23 February 2022
  • Post category:Financial Accounting/Finance
  • Reading time:18 mins read

What Is Journal in Accounting? Journal is the first accounting book in which financial transactions of a business are entered for the first time. Therefore, journal is popularly known as…

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Double Entry System of Accounting

  • Post last modified:22 February 2022
  • Post category:Financial Accounting
  • Reading time:6 mins read

What is Double Entry System of Accounting? Double-entry bookkeeping, in accounting, is a system of bookkeeping where every entry to an account requires a corresponding and opposite entry to a…

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Branches of Accounting

  • Post last modified:22 February 2022
  • Post category:Financial Accounting
  • Reading time:5 mins read

Nowadays, organisations are expanding rapidly. The pace of economic development can be primarily attributed to technological advancements. With an increase in the complexity of operations, the scope of management has…

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Classification of Accounts

  • Post last modified:22 February 2022
  • Post category:Financial Accounting
  • Reading time:9 mins read

Financial accounting has undergone a lot of changes from the time it was initiated in India by the British. Every transaction has to be recorded and its effect is taken…

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What is Accounting Cycle? Steps, Example

  • Post last modified:22 February 2022
  • Post category:Financial Accounting/Finance
  • Reading time:9 mins read

What is Accounting Cycle? The entire process starting from the point when a business transaction occurs till it gets included in the financial statements is called the accounting cycle. The…

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What is Source Documents? Importance, Maintaining

  • Post last modified:22 February 2022
  • Post category:Financial Accounting/Finance
  • Reading time:6 mins read

What is Source Documents? A source document refers to any original record which contains the details of and serves as proof or record of a transaction that has either been…

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What is Accounting Equation? Example, Procedure of Forming

  • Post last modified:22 February 2022
  • Post category:Financial Accounting/Finance
  • Reading time:16 mins read

The accounting equation lays a foundation for the double-entry accounting system. The equation balances the company’s balance sheet, which means the total of the assets equals to the total of…

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Accounting Standards

  • Post last modified:28 February 2023
  • Post category:Finance/Financial Accounting
  • Reading time:27 mins read

What is Accounting Standards? Accounting standards refer to written policy documents that encompass preparation, presentation and disclosure of accounting transactions in financial statements. In India, accounting standards are issued by…

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Accounting Conventions

  • Post last modified:22 February 2022
  • Post category:Financial Accounting/Finance
  • Reading time:5 mins read

Accounting conventions are practices that are followed by accountants for communicating financial data. These practices are adopted in order to ensure uniformity in the preparation of financial statements. Accounting conventions…

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