Advantages: It is useful for redemption of  long-term liabilities or replacement of assets. It enhances the future strength  of a business. Disadvantages: Large amount of divisible profit is  utilized for sinking fund. If .....

The importance are as follows: a. To provide the financial data and information for preparing effective budget. b. To make the auditing simple and economical. c. To inform the people about the revenue and  expenditure of .....

e.g. for first transaction journal is: Furniture a/c -Dr 159000 To Bank/ cash a/c .....

There is a vast relationship between physical features and climate of Nepal.  The climate is not the same in three regions.  The climate of the Himalayan region is very cold and snowy.  The climate of the Mountain region is .....

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Look at question a. We have, First term = t1 = 2 = 2*1 Second term = t2 = 4 = 2*2 Third term = t3 = 6 = 2*3 Therefore, the nth term of the series = tn = 2n Now,  Find the 50th by putting n = 50 in .....

वोर्ल्द वार एक मा पनि समयमा उपचार नपाउदा धेरै मानिस मरे तर रेड क्रस सुरु भएपछी धेरै को ज्यान .....

Provision for bad debt is created to  meet any future potential loss, due to  non-payment the whole or part of the  debt by the .....

Accrued/ Outstanding income is the asset of an enterprise. It is the income earned but not received. Thus in the p&l a/c, accrued income is added to the respective head. In the same way, it appears in the assets side of Balance .....

According to this concept, a business will continue to operate  for a long period of time. The transactions of the business, therefore, are also recorded on the assumption that it is  a continuing enterprise.  It is because of this .....

According to this concept, the business and the owner are two different entities. So, business transactions are recorded in the  books of account of its proprietor. By this concept, a business has nothing to do with the  personal .....

As the business is expected to  continue for indefinite period,  its true results can be ascertained only  after is liquidation. But ascertainment of profit/loss after such a long time will not serve any purpose. Thus the whole life .....

This concept says that expenses incurred during one period  should be matchedwith revenues earned during that period. Thus it focuses on adjustments of terms such as prepaid expenses, outstanding expenses, accrued revenue etc. This concept .....

e.g. An asset costing .....

we prepared the profit and loss accont for the find out the net profit and net loss of the busienss. It shows the expenses and incomes of the business .....

It is important because: It helps to ascertain the owner's equity It helps to know the financial position of the .....

While providing journal entries understand the following We debit when assets & expenses are increased and when liability, capital and revenue are decreased. Also we credit when assets & expenes are decreased and when liability, capital .....

Under modern approach We debit when assets & expenses are increased and when liability, capital and revenue are decreased. Also we credit when assets & expenes are decreased and when liability, capital and revenue are .....

It increase the cash balance on the assets side. It also increases the capital of the .....

It increases the cash balance on the assets side. Also it decreases the balance of that particular asset. No effect on capital or liabilities .....

The importance of budget are as follows:- It is important for provide information about the budget release and expenditure. It provides the information about budget transfer. It helps to operating level office to make expenditure within .....

It increases the cash balance on the assets side. It also increases the liabilities of the .....

While preparing trial balance, the sides must tally. It may sometimes not agree due to different reasons. So to tally the debit and credit side, a temporary  account is created on deficit side and it is called  suspense .....

Cheque is important beacause: It helps to reduce cash frauds. It helps in systematized system of receipt and payment. It helps to keep the record of transactions .....

Advance income increases the cash balance on the assets side and also increases the amount of liabilities. Advance expenses decreases the cash balance  on the assets side and also increases the prepaid  expenses on assets side. No effect .....

For the second transaction: Furniture a/c -Dr 190000 To Bank/cash a/c .....

For the first transaction, it involves capital and .....

Like in the first transaction commenced business: Cash and machinery is an asset. When business is commenced with them, cash and machinery balance is increased. Also capital of the company gets increased. Thus the equation will be as: 190000(cash) .....

Like in the first transaction commenced business: Cash is an asset. When business is commenced with cash, cash balance is increased. Also capital of the company gets increased. Thus the equation will be as: 95000(cash) = 95000(capital) + 0 Do the .....

वर्षा ॠतु कोमलताको प्रतीक हो ।   शुष्क बनेको प्रकृतिलाई सर्वाङ्ग भिजाएर अनेक जीव जन्तु र .....

The subject matter of economics means what we study in economics. As per the representative definitions, Adam Smith said that economics is the study of wealth. Alfred Marshall said that economics concerns with promoting material .....

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It is easy to prove, L.H.S. = sin A cot A sec A Break the terms in form of sin and cos, i.e. sin A x cos A  x     1                  sin A      cos A Now, solve it, .....

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Accounting includes the recording of financial transactions, posting them into ledger accounts, summarizing the  ledger balances, interpreting the results and communicating them to the interested .....

The smaller quakes that occur before the main quake is called .....

Class 1 lever : Here fulcrum lies between load and effort. A fulcrum is a point about which the machine turns. Eg: Scissors Class 2 lever : Here load lies between  effort and fulcrum. Eg: Wheel Barrow Class 3 lever : Here effort lies .....

The above equation can be solved step by step as follow: 1) Subtract 11 from both sides.    7x + 11 - 11 = 3x + 27 - 11 This is equal to : 7x = 3x + 16 2) Subtract 3x from both sides. 7x - 3x = 3x + 16 - 3x This is equal to : 4x = .....

धनजिते र गुमाने छिमेकी थिए ा असारको महिनामा खेत माथिको चौतारोमा सबै जना जम्मा भएर सुस्ताउन .....

कृपया प्रश्न स्पष्टसँग भन्नुहोस् । तपाइँले मधुमालतीको कथामात्र लेख्नु भएको छ । त्यसको के .....

Eat healthy .....

Similarly, 1, 3, 5, 7 and 9 are the odd numbers between 1 and 10. And 2, 3, 5 and 7 are the prime numbers between 1 and .....

Micronucleus is small in size and are spherical in shape. Macronucleus is large in size and kidney shaped in structure. Micronucleus lies inside macronucleus in endoplasm. Whereas macronuclues lies in middle of body in .....

Some supporters of Lamarkism gave the theory of Neo-Lamarkism. It proposes following points: Environment influences an organism and change its heredity. Some variations acquired by individual can be passed to offspring. Only those variations are .....

Origin of bird started from Archaeoptrynx Lithographica. It was found in the rock of jurrasic period. It provides a connecting link between birds and reptiles. It was about size of crow. It had characters resembling reptiles like: Teeth and .....

Similarly there are many others theories like Evidence from vestigial organs,evidence from distribution of living organisms, evidence from bridge animals which gives theories of evolution of organisms. Thus, evolution is the process of .....

Divergent evolution is the evolution of species from single ancestor. Different species gets adapted in different ways. From same ancestor different variety of species are formed. The adaptation may be due to various changes in .....

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Redi had taken 3 jar A, B and C. He placed a boiled meat in all three jars. He covered jar A with parchment paper. Jar B was covered by cloth. And jar C was left .....

To know about the evolution we should know about the ethics and cutoms of human. Their past and also their present. Even to find a criminal, terrorist , we must know about nervous system. Dealing with the psycology of a .....