Tag Archives | Accounting

Budgetary Control

A budgetary control is one of the important tools of control. It involves a constant checking and evaluation of actual with the budgeted figures in order to take corrective action where ever necessary. The Written form of forecasts made in respect of various functional activities of a business concern is called a budget. When the […]

Human Resource Accounting

Everything you need to know about human resource accounting. Human assets accounting or human resource accounting (HRA) stands for the process involving the measurement and reporting of the cost and value of people as organizational resources. “Human Resource Accounting (HRA) is basically an information system that tells management what changes are occurring over time to […]

What are the methods of presenting national income accounting?

What are the methods of presenting national income accounting? The national income accounting is otherwise called “Social accounting”. The national income accounting is a method to present statistically the inter-relationship.. 

5 most important Characteristics of National Income Accounting

5 most important Characteristics of National Income Accounting. The principal forms of economic activity are production, consumption, capital accumulation, Govt, transactions and transactions with the rest of the world. These are the components of social or national income accounting.

What do you really mean by the term national accounting?

What do you really mean by the term national accounting? It is a technique of presenting information’s, about the nature of the economy of a society with a view not merely to get an idea of its prosperity, past or present, but also to get guidelines, for collective policy to influence the economy.

9 essential factors for installing cost accounting system

As in the case of every other form of activity, it should be considered whether it would be profitable to have a cost accounting system. The benefits from such a system must exceed the amount to be spent on it.

11 advantages of a good cost accounting system

Important advantages of a Cost Accounting System may be listed as below : A good Cost Accounting System helps in identifying unprofitable activities, losses or inefficiencies in any form.

5 essential objectives of Cost Accounting

The main objectives of Cost Accounting are as follows : (i) Ascertainment of cost, (ii) Determination of selling price, (iii) Cost control and cost reduction, (iv) Ascertaining the profit of each activity, (v) Assisting management in decision-making.

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