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The general ledger contains a page for all accounts in the chart of accounts [5] arranged by account categories. The general ledger is usually divided into at least seven main categories: assets, liabilities, owner's equity, revenue, expenses, gains and losses. [6]
The candidate can register for CA Foundation after passing the secondary school examinations (Class-X) and appear in the foundation exam after qualifying for the 12th examinations. ICAI has allowed provisional registration for 10th class passed students.Eligibility Criteria for CA Foundation Course 1. Educational Qualification: • Class 10 ...
The All India Senior School Certificate Examination (AISSCE) also called Class 12 Board Exams in common language, is the final examination conducted every year for high school students by the Central Board of Secondary Education on behalf of the Government of India. [1] [2]
Accounts are used in the generation of a trial balance, a list of the active general ledger accounts with their respective debit and credit balances used to test the completeness of a set of accounts: if the debit and credit totals match, the indication is that the accounts are being correctly maintained. However, a balanced trial balance does ...
The Council of CBSE Affiliated Schools in the Gulf (Arabic: مجلس مدارس سي بي إس إي في الخليج), or CBSE Gulf Sahodaya (English: CBSE Gulf Sahodaya) is a body of 193 principals of Central Board of Secondary Education-affiliated schools [2] [3] in the member states of the Gulf Cooperation Council, namely Bahrain, Kuwait, Oman, Qatar, Saudi Arabia, and the United Arab ...
The classification of accounts into real, personal and nominal is based on their nature i.e. physical asset, liability, juristic entity or financial transaction. The further classification of accounts is based on the periodicity of their inflows or outflows in the context of the fiscal year: Income is a short term inflow during the fiscal year.
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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]