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Fundamentals of Accounting

Fundamentals of Accounting

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    • Financial Accounting Conceptsaccruals and prepayments
      Raj MauryaMay 24, 2020
      0 1,228

      The concept of accruals and prepayments

      Accruals and prepayments stand on the basis of the double-entry bookkeeping system and modern financial accounting. Accruals/Prepayments The accruals concept is

    • Financial Accounting Conceptschanges in accounting policies
      Raj MauryaJuly 2, 2021
      0 1,675

      When changes in accounting policies are permitted?

      Though ‘consistency’ is a fundamental accounting assumption, it does not imply that accounting policies adopted once cannot be altered ever in the f

    • Financial Accounting Conceptsstraight line method
      Raj MauryaJuly 1, 2022
      0 740

      Straight Line Method of Depreciation – Benefits and Limitations

      Under Straight Line Depreciation, a fixed proportion of the original cost of the asset (less residual value) is written off each year so that the asset account

    • Corporate Accountingbonds and bonds valuation
      Raj MauryaNovember 21, 2020
      0 13,752

      MCQ with Answers about Bonds and Bonds Value

      Bonds and Bonds Value Quiz The stated interest payment, in dollars, made on a bond each period is called the bond: A) Coupon B) Face value. C) Maturity D) Yield

    • Cost Accountinggross margin and contribution margin
      Raj MauryaNovember 20, 2020
      0 1,663

      Difference between gross margin and contribution margin

      Contribution margin vs gross margin; this is a matter of great confusion among many accounting students. Most of them think they both are the same. In this post

    • Financial Accounting Conceptsfundamental accounting assumptions
      Raj MauryaNovember 24, 2020
      1 1,631

      What are the Fundamental Accounting Assumptions?

      Fundamentals accounting assumptions are the underlying assumptions that are presumed to have been followed while preparing financial statements. There are three

    • Corporate Accountingvaluation in accounting
      Raj MauryaJune 22, 2022
      1 1,304

      What is valuation, and why is there a need for valuation?

      Valuation is appraising or determining the worth of physical or intangible assets, securities, liabilities, and a particular firm as a going concern or any list

    • Financial Accounting ConceptsModified internal rate of return (MIRR)
      Raj MauryaNovember 1, 2022
      0 560

      What is the Modified Internal Rate of Return (MIRR)?

      In an effort to solve some of the shortcomings of the IRR method, financial analysts have devised an alternate evaluation procedure that is comparable to the IR

    • Financial Accounting Conceptscurrent liabilities
      Raj MauryaNovember 5, 2022
      0 583

      What are Current Liabilities? Meaning and Types

      Liabilities are the obligations to pay money, render services, or deliver goods at a later date as a result of a previous transaction. This definition covers al

    • Financial Accounting Conceptsdelete a bill in Quickbooks
      Raj MauryaNovember 23, 2020
      0 2,413

      How to Delete a bill in QuickBooks Online?

      For a new user, it may be difficult to find how to delete a bill in Quickbooks Online. This situation may arise as a result of wrong particulars in the entered

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    • written down value method
      Written Down Value Method of Depreciation
      November 12, 2025
    • mistakes in calculating depreciation
      Common Mistakes Students Make While Calculating Depreciation
      November 12, 2025
    • depreciation, amortisation and depletion
      Depreciation, Amortisation, and Depletion: What’s the Difference?
      November 12, 2025
    • What Is a Fractional CFO and Why Every Growing Business Needs One
      November 10, 2025
    • 5 Key Aspects of Technical Analysis of Shares
      September 22, 2025
    • direct labour in cost accounting
      What is Direct Labour in Cost Accounting?
      June 30, 2020
    • what is cost audit
      What is a Cost Audit? – Meaning and Definition
      September 30, 2020
    • functions of iasb
      What are the Various Functions of IASB?
      November 29, 2020
    • profit sharing ratios
      What is Change in the Profit Sharing Ratio in Partnership Accounts?
      July 5, 2022
    • financial reconstruction
      What is financial reconstruction? Objectives and Impacts
      November 21, 2020
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