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Independent Branch The branches that can keep their accounts themselves and sell goods that are sent by the head office, as well as those purchased…

Blank Cheque It is a cheque on which -the amount of money payable in not mentioned by the drawer. It is a signed cheque with…

Blockade It is an attempt to cut off all supplies from a town or seaport during a state of war by surrounding the place with…

Nucleotides are chemical compounds, the building blocks of the nucleic acids RNA and DNA. It is a compound consisting of a nucleoside linked to a…

Dependent Branch Dependent branches are the branches that do not keep their records but all the records are maintained by head office. It is a…

Nucleic acids are large molecules where genetic information is stored. They are macromolecules that store genetic information and enable protein production. They are composed of…

Definition – Helenite, also known as Mount St. Helens obsidian, emerald obsidianite, and ruby obsidianite, is a trade name used for a man-made glass that…

Concept of Branch The recent process of globalization and its development hit all the nations of the world for their rapid development of trade, commerce,…

Definition – Fire Agate is a semi-precious stone that hails from the Quartz family. It is a rare and interesting gem of unusual beauty. It…

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…