Altered Cheque
An altered cheque is a cheque that has been tampered with in some way, typically by altering the amount or the signature of the endorsee. There are a number of ways to alter a cheque, including: Smudging the ink: This can be done by dipping a pen or brush into a solvent, such as alcohol, […]
Electronic Money
Electronic Money (EMoney) Electronic money (e-money) is a digital form of money that can be stored and transferred electronically. It is often used for online payments, money transfers, and other financial transactions. Types of Electronic Money: Central Bank Digital Currency (CBDC): A digital currency issued by a central bank. Cryptocurrencies: Decentralized digital currencies not controlled […]
Continuing Education
Continuing Education Continuing education (CE) is a process of acquiring new knowledge, skills, and competencies in a particular field of study or profession. It is typically undertaken voluntarily by individuals who have already completed a certain level of education or training and want to keep their skills current or advance their careers. Types of Continuing […]
Amortisation
Amortization is the process of spreading the cost of an intangible asset over its useful life. It is used to reduce the cost of the asset over time, rather than expensing it all at once. Here is a breakdown of the key points: What is amortized:* Intangible assets, such as patents, copyrights, or trademarks* Loans* […]
Open Architecture
Open Architecture Open architecture is a software design principle that promotes the reusability of software components. It refers to a software system that allows for the easy integration of third-party components and extensions without modifying the core system. Key Principles of Open Architecture: Loose Coupling: Components are loosely coupled with each other, meaning they rely […]
Value Chain
Value Chain The value chain is a framework that describes the sequence of activities that a company undertakes in creating, delivering, and exchanging a product or service. It includes all the activities involved in the process from raw material procurement to final customer delivery. Key Activities in the Value Chain: 1. Procurement: Acquiring raw materials, […]
Expenditure Method
The expenditure method is one of the four methods used to record depreciation expense. Under this method, depreciation expense is recorded in the period the asset is purchased, rather than over its useful life. The expenditure method is used primarily for tangible assets, such as equipment and vehicles. It is not commonly used for intangible […]
Corporate Umbrella
Definition: A corporate umbrella is a legal structure that encompasses multiple subsidiary companies under a single parent company. The parent company, also known as the umbrella company, provides shared services and resources to its subsidiaries. Key Features: Centralized management: The parent company controls all subsidiaries, including financial, operational, and legal matters. Shared services: Subsidiaries can […]
Centralized Market
Centralized Market A centralized market is a type of market structure where there is a single entity that controls the majority of the market’s transactions. This central authority, commonly referred to as an exchange or a government agency, acts as the intermediary between buyers and sellers. Characteristics of Centralized Markets: Single Point of Control: There […]
Sole Proprietorship
Sure, here is an overview of sole proprietorships: Sole Proprietorship: A sole proprietorship is a type of business owned and operated by one individual. It is the simplest form of business organization to establish and operate, and it is often chosen by entrepreneurs who want to keep their personal and business finances separate. Key Features: […]
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