Found 107 Articles for Articles / Tutorial Titles

Introduction The two Entrepreneurs and Managers collaborate with the organization's control and executives, but they differ in terms of individual thought, abilities, or boldness with the board, and working capabilities. The article will look at the differences between entrepreneurs and Manager. Manager A manager is a person who feels a sense of ownership over a specific piece of an organisation, and deal with the organisation. Heads are in charge of various divisions and the people who work in them. The administrator is in charge of the entire operation. A 'display area director, ' for example, is in charge of ... Read More

Introduction Return on Investment (ROI) lets you determine the profit or loss generated when you invest money in a company or asset/venture. This metric expresses the efficiency and performance of the investor’s investment in a company over the period of time. One can use this metric, frequently stated as a percentage or ratio, to convey the gain or financial returns or losses per se. What is Return on Investment? Return on investment is a performance metric that assesses an investment's effectiveness or profitability. One can also use it to compare the efficacy of investments. ROI quantifies the amount of ... Read More

Introduction A company should have funds in hand to grow or expand their operations. Some of the common ways to generate funds is through an IPO, issuing stocks or bonds or debentures, etc. The promoter of the firm makes these choices. Thus, stocks or debentures are ownership interests in the corporation. The stockholders are those who have paid for or subscribed to these stocks. Likewise, those receiving debentures are debenture holders. What/Who is a Stockholder? If you have bought one or more stocks of a company, you are termed as a stockholder of that respective company. Though ... Read More

What is Gaining Ratio? Gaining ratio is a term related to partnership firms. When a partner of a partnership firm retires, the remaining partners need to form a new partnership with a new partnership ratio. This new ratio is applied in distributing the profits and losses to the remaining partners. In financial and economic terms, the new partnerships ratio is called the gaining ratio. With the formation of the gaining ratio, the existing ratio of the partnership comes to an end, and a new partnership is formed. The continuing partners of the firm follow this new ratio to get the ... Read More

Introduction Every company incurs costs during its operations. It is impossible to think about a company with no cost. The companies therefore must be aware of the costs because the unnecessary costs may harm the financials absurdly. Saving funds by managing costs efficiently goes a long way in making a company profitable. That is why knowing more about costs is important for everyone. A company usually makes two types of costs depending on the nature of change along with the production volumes of the company. These two types of costs are − Fixed Costs Variable Costs. ... Read More

Introduction Usually, organizations have different types of assets. They may include property, plants, inventories, etc. The assets may have different natures and their properties may be different too. According to analysts, there is one fundamental difference among the assets depending on which the assets can be divided into two sections − Fixed Assets and Current Assets. The difference lies in the assets’ ability to get converted into cash. What is are Fixed Assets? Termed also as Property, Plant, and Equipment (PP& E) and as capital assets, fixed assets are tangible things of a company that can be ... Read More

Introduction Governments have both earning and spending as their responsibilities. Therefore, they earn revenues and spend money on public projects, such as infrastructure, education, and public health. There are two possible results of this − The government may either have a surplus or A deficit in the budget. Surplus refers to the extra revenue left while deficit refers to the loss of the government in terms of fiscal balance. What is the Fiscal Budget? The fiscal budget of a government is calculated by the revenues earned by the government by comparing it with the expenditure. When the ... Read More

What is meant by Dissolution of Partnership Firm? Dissolving a partnership firm legally means stopping the business under the name of the said partnership firm. In such a case, all liabilities are ultimately settled by selling off assets. Assets may be transferred to a particular partner, which settles all accounts that existed with the partnership firm. Transfer of any profit/ loss to partners takes place according to their profit-sharing ratio which is agreed by them in the partnership deed. Dissolving a partnership firm is different from dissolving a partnership. In the case of dissolving a partnership firm, the firm ends ... Read More

Introduction When the relationship between all the partners of the firm is terminated then it is called the dissolution of the firm. After the dissolution of the partnership firm, the firm won’t exist anymore. This dissolution process includes disposing and discarding of all the assets of the firm and/or settlements of accounts, assets, and liabilities. What is Dissolution of Partnership Firm? Dissolution of a firm or a partnership firm is a procedure in which the professional relationship between numerous partners of a firm is removed or terminated. After the dissolution of a partnership firm, a change takes place in ... Read More

Introduction Although often not mentioned, the financial statements of a company are the backbone of success. By keeping records of the company’s financial conditions, the accountants not only save the financial mechanism a company follows but also find out whether the company is profitable and working in the right direction. Therefore, financial statements are an indispensable part of the business. Financial statements are prepared by following a certain mechanism and the mechanism is based on appropriate business-oriented tools that help businesses become profitable and perform well enough. Therefore, these financial statements are considered to be unavoidable by businesses. Limitations ... Read More