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The role of accountants in today's society

When we think of accountants, we think of people in black suits armed with a calculator, surrounded by numbers and receipts. But what is ...
Limitations of Backflush Costing

This system does not strictly adhere to Generally AcceptedAccounting Principles (GAAP) . For example, work in process exists, but is no...
History of Accounting

The history of accounting is very ancient like thousands of years. But the history of accounting profession is very young. It is indeed...
Difference between Backflush Costing and Conventional Costing

Two major differences between the two systems are: Under conventional costing raw materials go to raw materials inventory, they...
Physical Depreciation VS Functional Depreciation

All plant/fixed assets, except land, depreciated. Factors that contribute to depreciation are physical and functional. Physical depreci...
Similarities and differences among Depreciation, Depletion and Amortization

Depreciation is the systematic and rational allocation of tangible and current asset cost over the periods benefited by the use of the...
Accounting Principles by Weygandt, Kieso & Kimmel

Book Name: Accounting Principles Authors: -Jerry J. Weygandt Phd. CPA Arthur Andersen Alumni Professor of Accounting Univer...
FOB Shipping Point VS FOB Destination

FOB Destination FOB Destination is the freight term indicating that the goods will placed free on board at the buyers place of busine...
The Institute of Cost and Works Accountants of India (ICWAI)

The Institute of Cost and Works Accountants of India (ICWAI) is a statutory Professional body established on May 28,1959 under the Cost ...
Difference between Copyright & Franchise

Copyright VS Franchise Copyrights are exclusive rights granted by the government to the author or the artist enabling him to publ...

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