Commerce

Dividend Policy

Every business has shareholders who invest funds. However, dividing profits between many shareholders is a difficult task due to several conflicts that arise while distributing profits among them. So, to address the issue, companies develop a dividend policy, which thoroughly discusses the procedure for distributing profits between equity members.  A dividend policy is how corporations […]

Dividend Policy Read More »

Commerce, UPSC

Custom duty

Customs duty is an indirect tax that is levied on all imported goods as well as just a few commodities that are exported out of the country. Export duties are known as export duties, whereas import duties are known as import duties.  The Custom Duty In India Customs duty is an indirect tax that is

Custom duty Read More »

Commerce, UPSC

Cost Concepts

The cost concept is an accounting theory that requires assets to be recorded at their respective cash values when the item was bought or otherwise obtained. The amount of the recorded asset cannot be raised to account for increases in market value or inflation, nor can it be updated to account for any depreciation that

Cost Concepts Read More »

Commerce, UPSC

Cost Accounting

In today’s world, accounting is used in many fields of everyday life. In any organisation’s regulation process, many expenses occur daily, and many transactions are done every day. In this situation, the systematic management of money becomes very hard. And  Cost Accounting system is the systematic method that solves cost-related problems. It helps in handling

Cost Accounting Read More »

Commerce, UPSC

Cost Accounting

Cost is a crucial factor in determining the profitability of any business. Estimation of the total cost of a unit or a product or a process is critical for cost control and management. All the costs involved can be divided into batch costing, unit costing, process costing, operating costing, task costing and contract to cost. 

Cost Accounting Read More »

Commerce, UPSC

Corporate Restructuring

Corporate restructuring can be defined as crucial actions an enterprise or a corporate organization takes to make changes in the capital structure or operation strategy. Usually, corporate restructuring is brought into action when the entity experiences significant financial jeopardy. The complete corporate restructuring process is crucial to disallow all the financial jeopardy and aims at

Corporate Restructuring Read More »

Commerce, UPSC

Computation of Income

The computation of income technique is an assessment approach used to estimate an estate, produced by dividing the capitalisation or amount by the net computation of income of the rental amounts. However, investors use the computation of income to calculate the value of assets depending on how profitable they are. This strategy focuses on the distribution

Computation of Income Read More »

Commerce, UPSC