Tag: Account

Accruals and deferrals are key accounting concepts used to ensure revenues and expenses are recorded in the correct accounting period. They help in aligning financial statements with the accrual [Read More...]

What is Effective Tax Rate (ETR)? The Effective Tax Rate (ETR) measures the percentage of a company's pre-tax income that it pays in taxes. Unlike the statutory tax rate, which is the legal tax rate [Read More...]

What is COGS (Cost of Goods Sold)? COGS represents the direct costs associated with producing goods or delivering services sold by a business. It includes the expenses for materials, labor, and other [Read More...]

In accounting, PPE (Property, Plant, and Equipment) refers to tangible, long-term assets that are used by a company in its operations to generate revenue. These assets are not intended for resale but [Read More...]

Basic Accounting Entries S.No Transaction Accounting Entry Amount (₹) Explanation 1 Capital introduced by owner Dr Cash/Bank 1,00,000 Increase in cash/bank (asset). Cr Capital 1,00,000 Recognition [Read More...]

Finance KPIs Price to Earnings Ratio (P/E Ratio) Formula: Market Price per Share / Earnings per Share (EPS) Description: Indicates how much investors are willing to pay per dollar of earnings, often [Read More...]

Financial Planning and Analysis (FP&A) is a key function in corporate finance that focuses on budgeting, forecasting, and financial analysis to support strategic decision-making. It is essential [Read More...]

A Statutory Audit Report in Nepal is a mandatory report issued by a licensed auditor after reviewing a company's financial statements to ensure compliance with the legal and regulatory requirements [Read More...]

Financial ratios are essential tools used to evaluate a company’s performance and financial health. They are categorized into various types based on their purpose: Liquidity Ratios These ratios [Read More...]

The Matching Concept in accounting is a fundamental principle that ensures expenses are recognized in the same accounting period as the revenues they help to generate. This concept provides a more [Read More...]