Labour Cost – Classification of Labour Cost
There are different methods used in calculating labour cost. In this article, I will talk more about the three methods which fall under the PRODUCTIVITY SCHEME – they are; Halsey …
Control Account Definition – Uses & Adv. of Control Account
What is a Control Account? Control Account is a memorandum account into which are transferred in totals, the various amounts of the transactions which have been debited or credited in …
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Bank Reconciliation Statement +Video Guide
Bank Reconciliation Statement A bank reconciliation statement is a statement drawn up to verify the cash book balance of an organization with the bank statement sent by its bank. A …
Importance de la comptabilité dans une économie
Accounting is no doubt, the universal language of business and figure. Those that fluently speak the language are called accountants. Without appreciating the importance of accounting, business and financial environment …
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Contract Costing – Format for Notional Profit
In this summary, you will learn the definition of the term Contract Costing, The Characteristics and Problems associated with a Contract, Terminologies in Contract Costing, Accounting for Contracts and the …
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Définition des frais généraux - Qu'est-ce que les frais généraux ?
Overhead costs are those costs that cannot be traced directly to the level of activities of an organization. The overhead cost can be further described as “the cost of indirect …
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Facteurs d'altération - 5 principaux facteurs d'altération
Les facteurs de nullité sont des déclarations qui détruisent ou réduisent radicalement l'efficacité d'une chose, d'un accord ou d'un contrat, ce qui le rend défectueux ou invalide. Les facteurs de nullité ...
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Objectifs de la gestion
OBJECTIVES OF MANAGEMENT In this article, you”ll learn the Objectives of management, Importance of management to modern day organization, and differences between Management and Administration. Feel free to leave a …
Waves And Sounds – Wave Parameters
This article will help you understand the wave parameters, classes, types, and properties of waves. you will also read on Interference, properties of sounds etc… Waves and Sounds A Wave …
Law of Partnership – The Partnership Law
In law, a partnership is not a charitable organization or a social club. The partnership is therefore expected to make a profit which is to be shared according to the …
Business Ideas – Sources of Business Ideas
A business idea is a concept that can be used for financial gain that is usually centered on a product or service that can be offered for money. An idea …
Questions on Linear Programming
Linear Programming is a mathematical method used to allocate scarce resources. It is a technique used to optimize the value of some objective when the factors so involved are subject …