-
Corporate Accounting
Top 5 Theories of Dividend Decision
Dividend decisions play a very important role in corporate finance because they impact the valuations of a firm’s stocks, investor confidence, and financi
-
Financial Management
What is Weighted Average Cost of Capital?
The Weighted Average Cost of Capital (WACC) is a crucial financial metric that represents a company’s overall cost of financing its assets. It is used by
-
Financial Accounting Concepts
What Does Mean Reconstitution of Partnership?
Reconstitution of partnership refers to a change in the existing structure or terms of a partnership firm while keeping its business operations intact. It takes
-
Financial Accounting Concepts
What is Receipts and Payments Account?
A receipts and payments account is a type of financial statement, summarizing all cash and bank transactions of an organisation for an accounting period. Althou
-
Financial Accounting Concepts
What are consolidated financial reports?
Consolidated financial reports are general statements of the parent company and all other subsidiaries in just one financial report. These statements serve to d
-
Financial Accounting Concepts
Key Differences Between Revenue and Income
Revenue and income are two common terms seen on the Profit and Loss account or income statement of a company. Most students non-accounting persons don’t u
-
Corporate Accounting
What Are ESG Reporting Frameworks?
Companies need Environmental, Social, and Governance or ESG reporting frameworks to express their sustainability and ethical performance. The significance of su
-
Accounting Tools and Software
How AI is Making the Work of Accountants Easier
Artificial Intelligence is changing the face of industries in all directions, and accounting is definitely not excluded. Artificial intelligence can help accoun
-
Corporate Accounting
Benefits of Issuing Debentures Rather than Shares
Companies raising capital to raise funds in order to expand are at liberty to opt for shares or debentures. While both can raise the needed capital, oftentimes
-
Cost Accounting
What is Economic Batch Quantity? With Example
Economic batch quantity (EBQ) is a crucial concept that determines the most cost-effective quantity of units to produce in a single batch or production run. By