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Loveringite is a rare metallic oxide mineral of the crichtonite group with the chemical formula (Ca, Ce) (Ti, Fe, Cr, Mg)21O38. It is a trigonal-rhombohedral…

Vouching of a cash transaction is the most important job of an auditor. It is the essence of the Auditing. The object of vouching is to…

Concept of Audit of Impersonal Ledger Impersonal ledgers are also called General Ledgers or Nominal Ledgers. Impersonal accounts refer to real accounts and nominal accounts which are related…

“Child Labour” The term “child labour” is often defined as work that deprives children of their childhood, their potential and their dignity, and that is…

Health can, generally, be measured on major three parameters: Physical, Psychological and Nutritional. Physical health means the physical appearance of a person; Nutritional health means…

Farewell Speech for End of Term by Primary School Teacher [This is a sample Farewell Speech for End of Term by Primary School Teacher. Teachers lay…

Lorenzenite is a rare sodium titanium silicate mineral with the formula Na2Ti2Si2O9. It has green cathodoluminescence and will fluoresce pale yellow or dull green in…

Auditor’s general Duty on Capital Expenditure and Revenue Expenditure Demarcation of capital expenditure and revenue expenditure is an important function of an accountant because such…

Lorándite is a thallium arsenic sulfosalt with the chemical formula: TlAsS2. Though rare, it is the most common thallium-bearing mineral. It is cochineal- to carmine-red…

Concept of Valuation Valuation is the act of determining the value of assets and critical examination of these values on the basis of a normally…

Concept of Verification  Verification means proving the correctness. One of the main work’s of an auditor is verification of assets and liabilities. It is the…

Lopezite is a rare red chromate mineral with chemical formula: K2Cr2O7. It crystallizes in the triclinic crystal system. It is a rare red triclinic chromate…