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In 2021, due to the COVID-19 crisis, the secondary school exams for classes X and XII had been cancelled. [ 9 ] In Academic Year (2021–2022) Central Board of Secondary Education (CBSE) Announced That Board Examinations of Class 10th and 12th will be conducted in two terms, the first term in November–December 2021 and second term in April ...
12. Omnibus Opinion—1967 full-text: Dec. 1967 Amended; Parts deleted or replaced; 13. Amending Para. 6 of APB Opinion Opinion No. 9, Application to Commercial Banks full-text: Mar. 1969 None; 14. Accounting for Convertible Debt and Debt Issued with Stock Purchase Warrants full-text: Mar. 1969 None; 15. Earnings per Share full-text: May. 1969 ...
Accounting, also known as accountancy, is the process of recording and processing information about economic entities, such as businesses and corporations. [1] [2] Accounting measures the results of an organization's economic activities and conveys this information to a variety of stakeholders, including investors, creditors, management, and regulators. [3]
Cost accounting has long been used to help managers understand the costs of running a business. Modern cost accounting originated during the Industrial Revolution when the complexities of running large scale businesses led to the development of systems for recording and tracking costs to help business owners and managers make decisions. Various ...
Reconciliation in accounting is not only important for businesses, but may also be convenient for households and individuals. It is prudent to reconcile credit card accounts and checkbooks on a regular basis, for example. This is done by comparing debit card receipts or check copies with a person's bank statements. Benefits of reconciling:
In nonprofit accounting, an "operating reserve" is the unrestricted cash on hand available to sustain an organization, and nonprofit boards usually specify a target of maintaining several months of operating cash or a percentage of their annual income, called an operating reserve ratio.
Green accounting is said to only ensure weak sustainability, which should be considered as a step toward ultimately a strong sustainability. [3] It is a controversial practice however, since depletion may be already factored into accounting for the extraction industries and the accounting for externalities may be arbitrary. It is obvious ...
Pervasive Software was acquired by Actian Corporation in 2013. [2] Zen is embedded by OEMs like Sage, [4] Maestro* Technologies, ABACUS Research AG (Switzerland), and Unikum (Sweden) supporting software applications that address the accounting, finance, retail, point-of-sale, entertainment, reservation system, and medical and pharmaceutical industry segments.