Author: indiafreenotes

Environmental accounting is a subset of accounting proper, its target being to incorporate both economic and environmental information. It can…

Forensic accounting utilizes accounting, auditing, and investigative skills to conduct an examination into the finances of an individual or business.…

Public expenditure is spending made by the government of a country on collective needs and wants such as pension, provisions…

Social accounting (also known as social accounting and auditing, social accountability, social and environmental accounting, corporate social reporting, corporate social…

Sustainability focuses on meeting the needs of the present without compromising the ability of future generations to meet their needs.…

the reduction of capital may take in the form of Reducing the liability of the shareholders in respect of any…

Significance of internal reconstruction (a) When there is an overvaluation of assets and undervaluation of liabilities. (b) When there is…

(a) Increase in share capital: A company can increase its share capital by issue of new shares by an ordinary…

Methods of Accounting for Amalgamations There are two main methods of accounting for amalgamations: The pooling of interest method The…