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Category Archives: School Learning

What are Shares? When the total capital of the company is divided into units of small denominations, it is known as shares. For example, if… Read More
Issue of Debentures for consideration other than cash means that the company has not received amount (in cash or by cheque) against the debentures issued.… Read More
A deceased partner’s legal executors are entitled to receive a share of the profit until the death date of the deceased partner. Such profits are… Read More
What is Social Responsibility? The obligation of business to act in a manner which will serve in the best interest of society is termed as… Read More
The movement of cash & cash equivalents or inflow and outflow of cash is known as Cash Flow. Cash inflows are the transactions that result… Read More
Foreign Exchange refers to the currencies of countries other than the domestic currency of a given country. In simple terms, it is the aggregation of… Read More
What is a Joint Venture? Countries worldwide are witnessing significant changes in how they create and market different products and services. Earlier, national economies were… Read More
What is a Cash Flow Statement? The movement of cash & cash equivalents or inflow and outflow of cash is known as Cash Flow. Cash… Read More
When the firm is reconstituted all the accumulated profit, reserves and losses are transferred to Partner’s Capital Accounts (if capital is fluctuating) or Current Accounts… Read More
What is Workmen Compensation Reserve? Workmen Compensation Reserve is the reserve created out of profits to meet the needs of employees or workers. An amount… Read More
What is Retail Trade? Trade plays an important role in the industrial development of a country. Trade includes buying and selling goods and services with… Read More
When a charge move it generates an electric field and the rate of flow of charge is the current in the electric field. This is… Read More
Body fluids are substances that are created by the body and then either circulated within it or excreted from it. Examples of these substances include… Read More
A cubic meter is a unit of measurement of a volume. Volume is defined as the measure of space occupied by a three-dimensional object. Volume… Read More
What is a Budget? Both the Government and private sector are crucial in a mixed economy like India. The Government requires infrastructural, economic, and welfare… Read More

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