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Trade Union
Business Environment

Weaknesses of Trade Union Movement in India and Suggestion to Strengthen

Weaknesses of Trade Union Movement in India In spite of its legal and social importance, trade unionism in India is suffering from a number of inherent defects. The very …
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Audit Programme
Auditing

Audit Planning & Developing an Active Audit Plan – Considerations, Advantages

Audit Planning Planning brings promptness and perfection in performance. Planning in audit operations is considered as an essential prerequisite. It enables an auditor to cover different aspects of audit …
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Inflation
Business Environment

Good and evil effects of Inflation on Economy

Effects of Inflation Inflation has both good and evil effects on economy. In the initial stages, mild inflation may create all-round expansion of business activity and this will prove …
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Vouching
Guidelines for Auditors

Vouching of Cash Receipts | General Guidelines to Auditors

Vouching of Cash Receipts The debit side of cash book shows opening balance, cash sales, receipts from debtors, income from interest, dividend, rental income, commission received, subscriptions, sale of …
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Auditor
Guidelines for Auditors

Audit of Clubs, Hotels & Cinemas in India | Guidelines to Auditors

Audit of Clubs – Guidelines to Auditors 1. General Consideration in Club Audit a. Constitution A club is constituted as a company limited by guarantee. So provisions of Companies …
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Depreciation
Auditing

Depreciation – Meaning, Characteristics, Causes, Objectives, Factors Affecting Depreciation Calculation

The term depreciation is derived from the Latin word depretium. Split into “de” and “pretium” de means decline and pretium means price. So, the literal meaning of depreciation is …
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Inequality of Income
Business Economics

Inequality of Income – Causes, Evils or Consequences

The greatest bane and perhaps the greatest defect of the present economic order is inequalities of income. It is often seen that the incomes of different individuals differ. Though …
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National Income
Business Economics

National Income Data | Significance | Difficulties in Measurement

Significance of National Income Data National income data are of utmost importance for the economy of any country primarily because national income is the most dependable indicator of a …
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Inflation
Business Economics

Causes of Inflation | How to Control Inflation

What are the Causes of Inflation? Inflation in an economy can be caused by excess demand or by reduction in the supply of goods and services or by monetary …
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Inflation
Business Economics

What are the Degrees or types of Inflations?

Degrees (or) Types of Inflation Inflation is of different types. The following are the various types of inflation. These types of inflation are classified on different basis: 1. Inflation …
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