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Kiran Kumar Panigrahi has Published 426 Articles
Kiran Kumar Panigrahi
4K+ Views
IMAP and POP3 are the most widely used standard protocol for email retrieval. Both these protocols are supported by almost all current email clients and servers. Go through this article to find out more about POP3 and IMAP, how they function, and what are the major differences between these two ... Read More
Kiran Kumar Panigrahi
604 Views
Golang provides us with different approaches that we can use to print custom errors. We will explore two such approaches in this article.The first approach requires us to make use of the error.New() function which will create a new error, and we can even pass a string of our choice ... Read More
Kiran Kumar Panigrahi
3K+ Views
Splitting a string means being able to get a part of a string, and that part can either be based on a position or a character in the string.In Go, if we want to split a string on the basis of positions, we can make use of the [ ] ... Read More
Kiran Kumar Panigrahi
762 Views
Classification of LiabilitiesDifferent types of liabilities can fall under the following three categories −Current liabilities are the liabilities that are due and payable within one year. These are also known as "short-term liabilities".Non-current liabilities are the liabilities that have to be cleared after a year or more, hence these are ... Read More
Kiran Kumar Panigrahi
309 Views
The term "deferred tax" refers to a tax which shall either be paid in future or has already been settled in advance. In this article, we will see why a company may differ its tax to a subsequent fiscal year or why a company may choose to pay the tax ... Read More
Kiran Kumar Panigrahi
80 Views
Amortization vs. DepreciationBoth Amortization and Depreciation are concepts that are used to account for the consumption of assets and how they lose their value over their useful life.We understand that tangible assets such as plant machinery, furniture, buildings, and vehicles lose their value over a period, which is called "depreciation". ... Read More
Kiran Kumar Panigrahi
848 Views
We can apply the concept of depreciation in both accounting as well as tax calculations. In this article, we will see how Accounting Depreciation differs from Tax Depreciation, but before that, let us first understand what is depreciation and how it matters.We can define "depreciation" as a concept that is ... Read More
Kiran Kumar Panigrahi
126 Views
As the name suggests, an "installment sale" is an approach where the seller allows the buyer to make payments in installments over a period of time. It is a Revenue Recognition method in which the seller defers the revenues until the payment is received.In an Installment Sale, the revenues and ... Read More
Kiran Kumar Panigrahi
124 Views
Most of the big companies do business on credit. They supply goods and services for which the payments are received at a later stage or over a period of time. Hence, it becomes important for companies to follow a standard process to recognize the revenue from such transactions and record ... Read More
Kiran Kumar Panigrahi
193 Views
The Accrual Principle is a concept in Accounting where the financial transactions are recorded during the same time period in which they occur. Note that the actual cash flow may occur at a later stage. For example, suppose a company supplies goods worth $50, 000 in the first quarter of ... Read More
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