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Adjusted Working Capital
2020-10-22 05:06
What is Adjusted Working Capital? Adjusted Working Capital refers to the measurement of the business’s operational working capital as it considers only the operational aspect and remov… Read More
Correcting Entry
2020-10-21 10:38
What is Correcting Entry? Correcting entries in accounting is used to rectify the mistakes made while recording the financial transactions in the books of accounts of the business. These inc… Read More
Construction Work In Progress
2020-10-21 04:56
What is Construction Work in Progress? Construction work in progress refers to the cost related to the work in progress of each incomplete work related to construction of long term assets an… Read More
Discount Allowed And Discount Received
2020-10-20 12:36
What is Discount Allowed and Discount Received? Discount allowed is a reduction in price of goods or services allowed by a seller to a buyer and is an expense for the seller. However, Discou… Read More
Committed Cost
2020-10-20 05:05
What is Committed Cost? Committed Costs are fixed or budgeted or confirmed payments to be made in future to the vendors for goods or services to be taken, which are necessary for smooth flow… Read More
Capital Maintenance
2020-10-19 11:34
What is Capital Maintenance? Capital maintenance concept states that the business net worth is said to have maintained if net assets at the end of the period are equal to or more than net as… Read More
Default Risk Premium
2020-10-19 05:03
Default Risk Premium Definition The default risk premium is an additional amount of interest rates paid by a borrower to lender/ investor as a compensation for the higher credit risk of the… Read More
Debt Schedule
2020-10-18 11:19
What is a Debt Schedule? Debt Schedule is the list of debts that the business owes which includes term loans, debentures, cash credit etc. where business organizations prepare this schedule… Read More
Fixed Overhead Volume Variance
2020-10-18 06:43
What is Fixed Overhead Volume Variance? Fixed overhead volume variance refers to the difference arising between the budgeted fixed overheads and the actual overheads applied to the units pro… Read More
Delinquency Rate
2020-10-17 13:16
Delinquency Rate Definition Delinquency Rate refers to the percentage of loan in a mortgage portfolio whose payments are due and is often used by investors to study banking institution whose… Read More

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