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Depreciation in the accounts of a business

By Randika L Abeysingha

When a fixed asset is depreciated, two things must be accounted for,
1.    The charge for depreciation is a cost or expense of the accounting period. Depreciation is an expense in the profit and loss account.
2. &...

Scope of Accounting

By Randika L Abeysingha

Management Accounting and Cost Accounting
Management or cost accounting is a management information system which analysis data to provide information as a basis for managerial action. The concern of a management accountant is to present account...

Limitations of Capital Asset Pricing Model

By Randika L Abeysingha

Capital asset pricing model has the following limitations,
•    It is based on unrealistic assumptions.
•    It id difficult to test the validity of Capital asset pricing model.
•  &...

The Purpose of Accounting

By Randika L Abeysingha

Accounting is a way of recording, analyzing, and summarizing transactions of a business.
•    The transactions are recorded in “books of prime entry”
•    The transactions are than analyzed and post...

Interview Tips That Work In A Recession

By Glenn Hughes

Tip (1) Find our as much as you can about the company before you get there. The internet is a massively useful resource. Company accounts, news items, company newsletters, reports, etc. can be a very useful talking point. Take spare copies of applica...

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