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Bill of Lading (BOL) It is a receipt given by the captain of the ship of goods shipped on board his vessel. It is a…

Nonmetal or non-metal is a chemical element that does not have the properties of a metal. These elements are omnipresent and essential for life. Some…

Independent Branch, like the Head Office, keeps all its records separately and independently on Double Entry System. Branch accounting is a bookkeeping system in which…

Definition – “Heliodor” is a form of beryl, and is actually the most brilliant form of all the beryls. Heliodor is a name used by…

Definition – Turquoise is an opaque mineral (blue-to-green) that is a hydrous phosphate of copper and aluminium, with the chemical formula CuAl6(PO4)4(OH)8·4H2O. It is a…

Bill of Entry This is an important document used in import trade. It is a document created by an importer or exporter of documenting what…

Neurotransmitters are chemical messengers. They are the molecules used by the nervous system to transmit messages between neurons, or neurons to muscles. Their job is…

Accounting Treatment of Abnormal Loss in Accounting for Branch The loss of goods sent by the head office to the branch which is caused by…

Blood tests are the most common way to diagnose the virus that causes acquired immunodeficiency syndrome (AIDS). AIDS needs proper checking to save the people…

Definition – “Sardonyx” is a chalcedony that it colored black, red, brown and white. This cryptocrystalline quartz can be colored with iron and carbon inclusions…

Bearer Cheque A cheque is a very common form of a negotiable instrument. A bearer check is one, which bears the words “Or Bearer” across…

NADP (nicotinamide adenine dinucleotide phosphate) (formula C21H29N7O17P3) is a coenzyme that carries electrical energy used in cellular processes. It is a required cofactor for CYP-mediated biotransformation,…