Accounting

Concept of Cash Break-Even Point Break-Even Point tells about the volume of sales needed to cover all operating expenses. This concept is used to model…

Goodwill is the value of the reputation of a firm built over time with respect to the expected future profits over and above the normal…

Concept of Goodwill The name and fame of an organization can be termed as goodwill. It is an intangible asset associated with the purchase of…

Goodwill is defined as “the present value of a firm’s anticipated excess earnings”. Goodwill in accounting is an intangible asset that arises when a buyer acquires…

Goodwill is defined as “the present value of a firm’s anticipated excess earnings”. Thus goodwill exists only when the firm earns super-profits. Factors affecting Value…

Goodwill is an intangible asset that is not visible or cannot be touched but can be purchased and traded and is real. The valuation of…

Concept of Valuation of Shares Valuation of shares is the process of determining the fair value of the company shares. The value of every share…

Necessities for Valuation of Shares Valuation of shares is the process of determining the fair value of the company shares. Share valuation is defined as…

Double Entry System The double entry system of bookkeeping is the art of recording the two-fold aspects (viz every debit must have a corresponding credit…

The marketplace determines share prices. While seller supply and buyer demand meet in the market, there is no perfect equation that lets investors know exactly…

Methods of Valuation of Shares Valuation of shares is the process of determining the fair value of the company shares. The methods of valuation depend…

Partnership Agreement is a contract between partners in a partnership that sets out the terms and conditions of the relationship between the partners. It is…