Home
Home
Terms of Use
Your accounting and research writing tutorials partner
More articles
FINANCIAL ACCOUNTING
Beginner »
Introduction to accounting
Accounting Equation
Asset in accounting
Capital in business
Liability in business
What is a ledger account ?
Ledger account & Generally Accepted Accounting Principles (GAAP)
Recording transactions in a ledger account and balancing the ledger account
Capital affiliated transactions
Inventory affiliated transactions
Trial balance and how it is prepared
Balance Sheet and how to prepare it given the trial balance
Trading account, profit and loss account
Intermediate »
Characteristics, roles and users of accounting information
Source documents in accounting and their uses
Books of original entry and their importance in book keeping
Returns outwards journal with an example
Sales day book with example
Return inwards journal
Cash book
Single column cashbook
Two Column Cashbook
Three Column Cashbook
Petty cash book
General journal
Ledger Accounts - advanced review
Trial balance errors
Final Accounts and End of Year Adjustments
Accounting treatment of Sales and Purchases
Accounting treatment of Closing Inventory
Accounting treatment of Opening and Closing Inventory
Accounting treatment of Goods Returned
End of year Adjustments for Profit & Loss Account Components
Accounting Treatment of Operating Income
Accrued Income
Income in Advance
Accounting Treatment of Operating Expenses
Accrued Expense
Prepaid Expense
Depreciation
Methods of Computing Depreciation
Accounting Treatment Of Depreciation
Bad Debts and Provision for Doubtful Debts
Advanced »
Accounting cycle and its components
Statement of Financial Position
Implication of Statement of Financial Position to Entrepreneur’s Business
Control Accounts
Debtor's Control Account
Creditor's Control Account
Role of Control Accounts in Business
Provision for discount allowable and discount receivable
Inventory valuation in a business
Correction of trial balance errors
End of Year Adjustments - advanced review
Accounting treatment of closing balance sheet items
Operating expense accounts - advanced review
Missing Items in the Operating Expense Account
Missing Items in the Operating Income Account
Depreciation of non-current assets
Acquisition and Disposal of Non-Current Assets
Change in depreciation policy
Properties plants and equipment (PPE) schedule
Statement of affairs and incomplete records
Partnership Accounts
Accounting for non-profit making organizations
Manufacturing Accounts
Preparation of manufacturing account
Final Accounts
Comprehensive income statement with example
Equity capital
External sources of finance to a business
Appropriation of profit and loss account
COST ACCOUNTING
Introduction to cost accounting
Cost »
Material Cost
Labor Cost
Direct Expenses
Overhead Costs
Cost Per Unit
Classification of cost
Cost Ascertainment »
Cost Ascertainment-Material Costing
Cost Ascertainment-Labor Costing
Cost Ascertainment-Overhead Costing
Costing Systems
Costing Methods
Costing Techniques
MANAGEMENT ACCOUNTING
Decision Making Process
What is decision making environment ?
investors risk profiles
Decision Making Rules »
Maxi-Max Decision Rule
Maxi-Min Decision Rule
Laplace Criterion of Rationality
Mini-Max Regret Criterion
Break Even Point Analysis »
What is breakeven point in business ?
Breakeven point analysis - graphical approach
Breakeven point analysis - mathematical approach
Profitability Ratios »
Profitability ratio and its classification
Return on Investment
Return on Assets
Return on Equity
Gross Profit Ratio
Net Profit Ratio
Operating Ratio
Material Cost Ratio
Labor Cost Ratio
Factory Overheads Cost Ratio
Administration Cost Ratio
Selling And Distribution Expenses Ratio
Activity Ratios »
Activity ratio
Capital Turnover Ratio
Total Asset Turnover Ratio
Non-current Asset Turnover Ratio
Net Current Asset Turnover Ratio
Inventory Turnover Ratio
Debtors Turnover Ratio/Debtors Velocity Ratio
Creditors’ Turnover Ratio
Liquidity ratio, its types and applicability in business
Solvency ratio, its types and applicability in business
Market Ratios »
What is market ratio ?
Earnings Per Share (EPS)
Price earnings ratio (P/E)
Dividend Payout Ratio - DPR
Retention Ratio
Dividend Cover Ratio
Dividend Yield Ratio
Dividend Policy
Market To Book Value Ratio
RESEARCH
How to write a research paper
What is research: Definition and structure of research
Research problem:Definition and characteristics
Research gaps
Theoretical research gap: definition, steps of identification and examples
Contextual research gap: definition, identification and examples
Methodological research gap: definition, identification and examples
Research Objectives-Definition; Types; Characteristics; Formulating & Advantages
Research questions: definition, importance ,steps in developing research questions
Research question format
Qualitative research questions
Quantitative research questions
Hypothesis: Definition, characteristics, types, difference and importance
Sources of hypothesis
Formulation of effective hypothesis
Null hypothesis-definition and null hypothesis testing
Hypothesis testing decision rule (rejection or acceptance) of the null hypothesis-z score
Hypothesis testing decision rule (rejection or acceptance) of the null hypothesis-t-test approach
Critical value (case of Z score)
Critical value (case of T score)
Research findings
Body of knowledge
Exploratory research-definition, methodology, methods; characteristics , examples and advantages
Explanatory research-definition, methodology, methods, characteristics, examples and advantages
Descriptive research-definition, methodology, methods, characteristics, examples and advantages
Basic research
Applied research-definition, methodology, methods, characteristics, examples and advantages
Cross-sectional research-definition, methodology, methods, characteristics, types, uses and examples
Longitudinal research: definition, methodology ,methods ,characteristics ,types, uses and examples
Quantitative descriptive research: definition,types,methodology,methods,characteristics and examples
Quantitative correlational research:definition, types,methodology,methods,characteristics & examples
Quantitative causal-comparative research: definition, types, methodology, methods, characteristics
BLOG
QUESTIONS & ANSWERS
Blog
Accounting terms & blog articles index
Select one of below letters to get accounting terms and blog articles beginning with that letter
A
B
C
D
E
F
G
H
I
J
K
L
M
N
O
P
Q
R
S
T
U
V
W
X
Y
Z
