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Bear A bear is a broker on the stock exchange who sells shares, stocks or other securities for future delivery anticipating a fall in price.…

Monosaccharides are the simplest form of carbohydrates. They are also the foundation for more complex carbohydrates, or they serve as components to amino acids. They…

Departmental Accounting refers to maintaining accounts for one or more branches or departments of the company. It is about the preparation of final accounts taking…

Definition – “Moonstone” is a sodium potassium aluminium silicate ((Na,K)AlSi3O8) of the feldspar mineral that produces a “pearly” luster when light enters the stone and…

Barter Trade A barter system is an old method of exchange. Trade between persons, organizations or countries that occurred on the basis of exchange of…

A molecule is the smallest amount of a chemical substance that can exist. It is the smallest particle in a chemical element or compound that…

Accounting Treatment of Goods in Transit Goods in transit refer to inventory items and other products that have been shipped by a seller but have…

Definition – Alexandrite is a member of the chrysoberyl family of stone, some of the rarest stones on earth. It is the traditional birthstone for…

Barratry Barratry refers to an attorney’s illegal instigation of lawsuits with no legitimate claim. It is a marine insurance term, which signifies an unlawful or…

Allele frequency refers to the different forms of a gene at a single position on a chromosome. It refers to how frequently a particular allele…

Concept of Departmental Accounting Departmental Accounting refers to maintaining accounts for one or more branches or departments of the company. Modern life is very mechanical,…

Definition – “Aquamarine” (from Latin: aqua marina, “seawater”), is the second-most-popular gem beryl and is the birthstone for the month of March. It occurs at…