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Budget is a blue print of future course of action and activities. Budget means expressing the future course of action of an organization in quantitative terms. Budgeting can be defined as the process of planning and anticipating costs and expenditure…

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Ratio Analysis

A financial ratio (or accounting ratio) is a relative magnitude of two selected numerical values taken from an enterprise's financial statements. Often used in accounting, there are many standard ratios used to try to evaluate the overall financial condition of…

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Nature of Transactions

Capital Transactions The business transactions, which provide benefits or supply services to the business concern for more than one year or one operating cycle of the business, are known as capital transactions. The transactions which relate to capital are again…

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