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  • 2 answers

Adarsh Yagyasaini 4 years, 2 months ago

Principle of business entity

Yogita Ingle 4 years, 2 months ago

In the above statement it is the Principle of Business Entity which is implied. As per this principle, business is treated as distinct and a separate entity from its owners. In simple words, we can say that business and its owners are different. In fact, the business (firm) borrows money from the owners (which is regarded as capital) and in return, the business pays interest on this money so borrowed from the owner. Thus, in this manner, the capital invested is a liability for a business. Hence, in accounting sense, it means one separate entity (owner) is assumed to be giving money to another distinct entity (business unit).

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Anjali Chauhan 4 years, 2 months ago

It helps us to know the accuracy of data and help it to make it understandble in most simplest way
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Yogita Ingle 4 years, 2 months ago

It may so happen that we may earn some incomes during the current accounting year but not receive them in the same year. Such income is accrued income.Thus, these incomes pertain to the current accounting year. Therefore, we need to record them as current year’s incomes.

The Accrued Income A/c appears on the assets side of the Balance Sheet. While preparing the Trading and Profit and Loss A/c we need to add the amount of accrued income to that particular income.

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Ayushi Mathur 4 years, 2 months ago

Drawings A/c. Dr.... To cash/bank A/c
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Gaurav Seth 4 years, 2 months ago

Machinery a/c will be debited in this case as machinery is coming into the business. The Golden rule of real accounts says 'Debit what comes in, Credit what goes out'.

Cash a/c will be credited in this case as cash is going out of the business. The Golden rule of real accounts says 'Debit what comes in, Credit what goes out'.

Hence the journal entry will be-

Machinery a/c ……………….…Dr

To Cash a/c

(Being machinery purchased)

Note - If payment for machinery is made by cheque, Bank a/c will be credited instead of Cash a/ c.

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Yogita Ingle 4 years, 2 months ago

Business Transaction :- It is an event involving some monetary value between two o r more entities , and is capable of changing the financial position of the enterprise

Characteristics

  • It is concerned with money's worth of goods and services.
  • It arrises out of the transfer or exchange of goods and services.
  • It has an effect on the accounting equation of any business form
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Gaurav Seth 4 years, 2 months ago

Examples of internal users are owners, managers, and employees. External users are people outside the business entity (organization) who use accounting information. Examples of external users are suppliers, banks, customers, investors, potential investors, and tax authorities.

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Dev Gupta 4 years, 2 months ago

Accountancy is the systematic knowledge of accounting...It involves identification, classification, summarising, recording and communicating to the users.

?? 4 years, 2 months ago

Accountancy is a systematic knowledge of accounting. It explains how to deal with various aspects of accounting. It educates us how to maintain the books of account and how to summarise the accounting information and communicate it to the users.
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Tanya Tiwari 4 years, 2 months ago

☺️☺️ this is for you mr Aggarwal

Naina Tiwari 4 years, 2 months ago

What is tha accounting
  • 3 answers

Dev Gupta 4 years, 2 months ago

Acchya ji to kya h fr I'm so sad???? Ye app pdhai ke liye h apna dukhda sunnane ke liye nhi h smjhe...

Dev Gupta 4 years, 2 months ago

Accha ji.....to mje lo fr

4 years, 2 months ago

Why ?
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Gaurav Seth 4 years, 2 months ago

Owner

  • Internal users are people within a business organization who use financial information. Examples of internal users are owners, managers, and employees.
  • External users are people outside the business entity (organization) who use accounting information. Examples of external users are suppliers, banks, customers, investors, potential investors, and tax authorities.
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Sonam Lodhi 4 years, 2 months ago

You can't do CA with out math

Sonam Lodhi 4 years, 2 months ago

No

Tanya Tiwari 4 years, 2 months ago

Thanks
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Yogita Ingle 4 years, 2 months ago

The end product of financial accounting are Trading account, Profit and loss account and Balance sheet.

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Vania ??? 4 years, 2 months ago

Yups?

Tanya Tiwari 4 years, 2 months ago

But maths is optional there is a choice in maths and hindi

Ujwala Rani H R Ujwala Rani H R 4 years, 2 months ago

Ya dude

Dev Gupta 4 years, 2 months ago

Yup it's very important for all fields in commerce

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