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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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Expenditure
Business Economics

Public Expenditure | Meaning, Classification, Principles, Effects

What is Public Expenditure? Public expenditure refers to expenditure of the government. In the past, the subject of public expenditure was neglected because the expenditure of the government was …
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Taxation
Business Economics

Taxable Capacity | Meaning, Types, Factors, Significance

What is Taxable Capacity? Taxable capacity is a much debated concept. It refers to the maximum capacity that a country can contribute by the way of taxation both in …
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International Trade
Business Economics

Advantages and Disadvantages of International Trade

Advantages of International Trade 1. Advantages of specialization and division of labour It is beneficial in several respects. Important advantage is the division of labour and the consequent specialization. …
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Recent Posts

  • Vouching
    Vouching of Cash Receipts | General Guidelines to Auditors
  • Auditor
    Audit of Clubs, Hotels & Cinemas in India | Guidelines to Auditors
  • Depreciation
    Depreciation – Meaning, Characteristics, Causes, Objectives, Factors Affecting Depreciation Calculation
  • Inequality of Income
    Inequality of Income – Causes, Evils or Consequences
  • National Income
    National Income Data | Significance | Difficulties in Measurement
  • Inflation
    Causes of Inflation | How to Control Inflation
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