Capital structure theory refers to the way a corporation finances its assets through some combination of equity, debt, or hybrid securities. A firm’s capital structure… Read More »Capital Structure Theories or Approach
The capital structure represents the relationship among different kinds of long-term capital. Normally, a firm raises long-term capital through the issue of common shares, sometimes… Read More »What is Capital Structure?
Cost classification is the process of grouping costs according to their common characteristics.There are various ways of classifying costs.Costs may be classified according to- 1.… Read More »Classification of Costs
Cost Accounting: It is a process of recording, classifying, analyzing, summarizing allocating, and evaluating various alternative courses of action and control of costs in the organization.… Read More »Difference between Cost & Management accounts
Management Accounting Advantages: Proper Planning: The management can prepare the plan and execute the same for the effective operation of a business. In this context,… Read More »Management Accounting Advantages
Management Accounting Functions In management accounting or managerial accounting, managers use the provisions of accounting information to inform themselves better before they decide matters within… Read More »Functions of Management Accounting
Management Accounts is one of the branches of accounting. It provides relevant information to management so that planning, organizing, directing, controlling, and coordinating business operations… Read More »Management Accounting? Scope and Objectives
Methods of costing used for the ascertainment of cost of production differ from industry to industry. It primarily depends on the manufacturing process and also on… Read More »Different methods of Costing
Definition of Cost Accounting ICMA defines cost accounting as ” the application of accounting and costing principles, methods and techniques in the ascertainment of cost… Read More »What is Cost Accounting?
According to International Accounting Standards defines financial instruments as “any contract that gives rise to a financial asset of one entity and a financial liability or equity instrument of… Read More »what is Financial Instruments?