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Accounting Procedure in Departmental Accounts Departmental Accounts are accounts relating to the several departments or sections of a busi­ness drawn up with a view to…

Definition – Mother of Pearl (MOP), also known as ‘Nacre’ (/ˈneɪkər/ NAY-kər also /ˈnækrə/ NAK-rə), is a smooth shining iridescent substance forming the inner layer…

Bank Rate Bank rate is the rate charged by the central bank for lending funds to commercial banks. It is the rate of interest that…

A gene is the basic physical and functional unit of heredity. Genes are forms of DNA. DNA is a collection of chemical information that carries the…

Manganite is a mineral composed of manganese oxide-hydroxide, MnO(OH), crystallizing in the monoclinic system. It is a mineral named for its dominating manganese content. It…

Education for Women Female education is essential for the development of a nation. Men and women are equal and integral power for a nation. That…

Definition – Morganite, also known as “pink beryl”, “rose beryl” “pink emerald” (which is not a legal term according to the new Federal Trade Commission…

Definition – Cinnabar (/ˈsɪnəbɑːr/) or cinnabarite (/sɪnəˈbɑːraɪt/), likely deriving from the Ancient Greek: κιννάβαρι (kinnabari), is a toxic mercury sulfide mineral with a chemical composition…

Cytology is the medical and scientific study of cells. It is the study of the cells, especially their appearance and structure. It the branches of…

Bank Draft A bank draft is a form 01 cheque or a bill of exchange drawn by one bank upon another directing to pay a…

A genome is an organism’s complete set of genetic instructions. The genome of an organism is the whole of its hereditary information encoded in its…

Allocation of Expenses in Departmental Accounting Cost allocation is the process of identifying, aggregating and assigning costs to cost objects. Departmental Accounts are accounts relating…