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Batch costing?
access_time 2019-02-02T05:08:24.27Z face CA N Raja
We can say batch costing is an extension of job costing.Here homogenous products will be produced in a continuous production flow and what do we mean by Batch here? Batch means small number of orders passed through the factory . Each batch will be treated as Cost Unit and they will be separately Cos...
Liquidity ratios
access_time 2019-02-01T06:07:45.906Z face CA N Raja
In the balance sheet you have two sides Liabilities side and Asset side. This liability side can be divided into two.Current liability and Long term liability.Similarly on the asset side can also be divided into two.One is current asset and the other one is Non current asset .Now let us focus on thi...
Opportunity cost
access_time 2019-01-31T05:01:16.974Z face CA N Raja
Let’s say your company has got 10 million Bank deposit and it is earning interest from the deposit.Now company has taken a decision to finance that expansion project by withdrawing money from bank deposit .When company implements this decision it is going to lose that interest on the Bank deposit. S...
What are Overheads?
access_time 2019-01-29T05:04:59.916Z face Raja
What do we mean by overheads? overheads are nothing but expenditures which you cannot trace or identify with any particular cost or product. This is an expenditure which is incurred but you cannot trace this expenditure or identify this expenditure with any particular cost unit . It means that these...
Missing Vouchers
access_time 2019-01-25T04:25:04.483Z face CA N Raja
We know for every transaction recorded in the books of Accounts. That should be supporting documentary evidences. if for any of the transactions voters are supporting documentary evidences are not available then that non availability will be termed as missing vouchers. This can be intentional indica...
