e.g. for first transactions; Journal is: Telephone expenses a/c -Dr 13000 To bank a/c .....

माधव घिमिरेको प्रवृत्ति लेख्नका लागि पहिला माधव घिमिरेको परिचय राम्ररी पढ्नुहोस् र उनीमा .....

कवि माधव घिमिरेको प्रकाशित कृति लेख्नका लागि तपाइँ पहिला माधव घिमिरेको परिचय पढ्नहोस् .....

कवि शब्दमा ता प्रत्यय लागेर कविता शब्द बनेको हो । कविता साहित्यको प्राचीनत्म विधा हो । कविता .....

LIFO stands for last-in-first-out. FIFO stands for first-in-first-out For purchases, the transactions are to be recorded at the amount at which they are purchased. Materials of different rates are recorded separately. For issue under LIFO, The .....

The journal entries shall be .....

A manufacturing concern converts raw materials in to finshed goodsband sells them at a certain price.  Tender sheet icontains the details information about the contract about the cost of production. It is a statement of cost showing the total .....

These are the preference shares which aer not redeemable during the lifetime of company. The amount of preference shares are paid only at the time of .....

We know that EOQ =  root under 2 * AO / C  where, A= Annual usage  O= ordering cosst  ( e.g. 20 rs. ) C = Carrying cost ( e.g. 10 % OF COST ) we can solve the numerical portion, and find  the .....

When we prepared the legder the FIFO method, we shoud  sold out that  goods which were purchased at first.   It is that method used to calculate the value of inventory on hand at the end of  an accounting year  and .....

LIFO stands for last-in-first-out. For purchases, the transactions are to be recorded at the amount at which they are purchased. Materials of different rates are recorded separately. For issue under LIFO, The materials which are latest .....

Whether goodwill or capital reserve will .....

For application: .....

It helps to determine the cost per unit It helps to determine the selling price of product .....

Allocation is based on direct distribution of overheads. Apportionment is distributed on equitable base. Allocation is linked with a particular department or cost centre. Apportionment is linked with two or more department or cost .....

The reasons are: Transaction motive Precautionary motive Speculative .....

In other words, a highly energetic and indefatigable person or a team considered to be the best of its class is .....

To avail the materials continuously To purchase qualitative materials  at reasonable price To prevent misappropriation of materials .....

It means that all the purchase activities are routed through only one department. All purchases should be made by the  purchase department to avoid duplication and .....

Quick ratio is calculated as under rules ;  we recognize the current assets and current liabilities at first, then we calculate quick assets from current assets minus stock and inventory.  now, we can calculate the quick ratio = quick .....

The features of process costing are as follows ; It is a accounting method which traces and accomulates direct costs and allocated the indirect cost. costs are assigned to .....

The features of a company are as follws; It is a artificial person which is made by law. It  has own seal to operating the daily activitiesa. It is established for achieving the profit . It has limited .....

 हिमालमा रहेका पर्वत श्रृङ्खलाहरु कागजका पत्रहरु जस्तै पत्रैपत्र देखिने  ज्यामी, सिपाही र .....

x2 - y2 = x2 (- xy + xy) - y2 = (x2 - xy )+ (xy - y2 ) = x( x - y) + y(x- y) = ( x + y )( x - y .....

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This approach states that two conditions must be fulfilled for a firm to attain equilibrium. 1. MR must equal to MC 2. MC curve must intersect MR curve from below. This approach is used for both perfect competition and .....

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Look at the following .....

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In a perfect competition, the price = MR = AR The Total Revenue (TR) = AR * Quantity produced and .....

Look at the following .....

Look at the above figure. The TFC curve is constant to any level of output. TVC is an upward moving curve. This means as the output level increases, more number of variable factors are needed. And thus the cost of variable factor also .....

What relationship can you find between TP, AP and MP? Can you find out with reference to the above .....

When there is a change in inputs used in production, it brings change in the output. Isn't it so? Returns to scale measures the same thing. That means, it measures the change in output when there is change in all the inputs used for .....

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As the TP is increasing, MP also increases initially. When MP is increasing, TP increases in an increasing rate. When MP starts to decline, TP increases in a decreasing rate. This happens in the second stage. When MP becomes zero, TP becomes .....

What do you think is happening to the TP, AP and MP at the first stage? Refer to the above .....

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When there is a change in inputs used in production, it brings change in the output. Isn't it so? Returns to scale measures the same thing. That means, it measures the change in output when there is change in all the inputs used for .....

Lets say you are given 3 apples to consume. Eating the 1st apple gives you 10 utils of satisfaction. The 2nd apple gives you 8 utils of satisfaction. The 3rd apple gives you  5 utils of satisfaction. Then your total utility .....

You have 3 apples to consume. When you eat the first apple, let us say you get 15 utils of satisfaction. When you eat the second apple, you get 10 utils of satisfactio. Here the total utility that you get by eating two apples is 25 utils. But .....

You see a beautiful dress displayed in a boutique at Kupondole. What comes in your mind at first? "What price would it cost?"  Isn't it? You now tend to expect the price of that dress. Let us say you expect the price of that .....

Refer the following .....

You see a beautiful dress displayed in a boutique at Kupondole. What comes in your mind at first? "What price would it cost?"  Isn't it? You now tend to expect the price of that dress. Let us say you expect the price of that .....

You have 3 apples to consume. When you eat the first apple, let us say you get 15 utils of satisfaction. When you eat the second apple, you get 10 utils of satisfactio. Here the total utility that you get by eating two apples is 25 utils. But .....

For the law of substitution to work, we assume  1. we can measure the uitlity derived from consumption of goods. 2. Income of the consumer remains constant. 3. Prices of the goods remain constant. 4. Commodities can be divided into small .....

When we consume more and more units of a commodity, the satisfaction that we derive from each additional unit continues to decline. This is the law of diminishing marginal utility. However this law doesn't apply in some cases. 1. Every units .....

The International Date Line is an imaginary line of navigation on the surface of the Earth that runs from the North Pole to the South Pole and demarcates the change of one calendar day to the next. If you cross the date line .....

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