Tag: stocks
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LAST MINUTE STUDY NOTES Accountancy and Audit for UPSC EPFO 2025
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🧾 ACCOUNTING & COST ACCOUNTING CONCEPTS 1. Break-even Point (BEP) 2. Depreciation 3. Double Entry System 4. Ledger & Cash Book 5. Final Accounts Include: 6. Accounting Concepts & Principles 7. Reserves & Suspense Account 8. Valuation & Standards 💰 FINANCIAL MANAGEMENT CONCEPTS 9. Financial Management 10. Working Capital 11. Capital Budgeting 12. Leverage 13.…
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Study Material: Classification of Capital and Revenue Items in Accounting
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1. Definitions and Key Principles In accounting, transactions are classified as capital or revenue based on their nature, recurrence, and impact on the entity’s financial structure. This classification adheres to principles outlined in accounting standards such as Indian Accounting Standards (Ind AS) or Generally Accepted Accounting Principles (GAAP), which emphasize substance over form. Key Principles…
