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Accounts

Double Entry System Definition, Advantages of Double Entry System

Last Updated on: April 9, 2021 by CAknowledge Team
Double Entry System

Double Entry System of book-keeping has emerged in the process of evolution of various accounting techniques. It is …

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Petty Cash Book, Imprest System of Petty Cash (Advantages)

Last Updated on: April 9, 2021 by CAknowledge Team
Petty Cash Book

Petty Cash Book: Payments in cash of small amounts like traveling expenses, postage, carriage etc. are petty cash expenses. …

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Rules of Debit and Credit, Concept of Debit and Credit Entries

Last Updated on: April 8, 2021 by CAknowledge Team
Rules of Debit and Credit

Rules of Debit and Credit: The left hand side of an account is called the debit side; while …

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Suspense Account, What Is a Suspense Account? with Examples

Last Updated on: April 1, 2021 by CAknowledge Team
Suspense Account

Suspense Account: When a trial balance does not agree, efforts are made to locate errors and rectify them. …

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Systems of Accounting, Basis of accounting (Cash & Accrual Basis)

Last Updated on: March 26, 2021 by CAknowledge Team
Systems of Accounting, Basis of accounting

Systems of Accounting, Basis of accounting (Cash Basis & Accrual Basis). Difference between Accrual Basis of Accounting and Cash …

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Classification of Errors, Types of Errors (Clerical Errors)

Last Updated on: March 18, 2021 by CAknowledge Team
Classification of Errors

Classification of Errors or Types of Errors: Every concern is interested in ascertaining its true profit and financial …

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Fundamentals of Accounting, Introduction to Financial Accounting

Last Updated on: March 13, 2021 by CAknowledge Team
Fundamentals of Accounting

Fundamentals of Accounting: Every individual performs some kind of economic activity. A salaried person gets salary and spends …

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Rectification of Errors, Stages of Errors, Need for Rectification

Last Updated on: March 13, 2021 by CAknowledge Team
Rectification of Errors

Rectification of Errors: Every concern is interested in ascertaining its true profit and financial position at the close of …

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Difference between Capital Receipts and Revenue Receipts

Last Updated on: March 12, 2021 by CAknowledge Team
Difference between Capital Receipts and Revenue Receipts

Difference between Capital Receipts and Revenue Receipts: Receipts which are not of revenue nature are capital receipts.The Receipts …

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Accounts and its Classification, Types of Accounts (An Analysis)

Last Updated on: March 11, 2021 by CAknowledge Team
Types of Accounts, Accounts and its Classification

Accounts and its Classification (Accounts Classification): The business transactions are recorded in accounts. An account is an individual record …

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Trial Balance: features, objectives, methods of preparing

Last Updated on: February 27, 2021 by CAknowledge Team
Trial Balance new

Trial Balance methods: A trial balance is a schedule or list of debit and credit balances extracted from …

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Capital Expenditure, Meaning with example of Capital Expenditure

Last Updated on: February 27, 2021 by CAknowledge Team
Capital Expenditure

Capital expenditure is that expenditure which results in acquisition of an asset or which results in an increase …

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