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Accounting – General Ledger Reconciliation
The general ledger refers to the main set of accounts, and it aggregates all the business transactions that a company
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Accounting – Prudence Concept
Also known as the conservatism principle, the prudence concept is a concept that most accountants, including the accountants from an
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What is Dividend?
Dividend refers to the share of profit that a company distributes to its shareholders (Also see Do You Think Dividend
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How Do Tangible and Intangible Asset Differ from Each Other?
Assets refer to anything that has some value. They can be owned by an individual or a company with an
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The Importance of Conducting Human Resource Audits
Many lawyers suggest their clients conduct human resource audit regularly as it is an effective way of keeping the companies
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Introduction to Audit Engagement
An audit engagement is the engagement of audit services, which means the process by which the customer engages an audit
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Why Do Companies Repurchase Their Own Shares?
The repurchase of shares refers to a situation where a company repurchases its outstanding shares from the open market by
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Are Accounting Treatments for Profit and Non-profit Organisations the Same?
A profit organisation, or a for-profit organisation, is a legal entity that runs its operation intending to generate profit for
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Accounting – Accrual and Deferral
When it comes to the recognition of revenue earned and expenses incurred, the accountants from the accounting firms in Johor
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What is an Unqualified Audit Report?
According to the requirement by the board of directors, the intention of the management, or by law, companies will usually
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Do You Know What is Paid-in Capital?
Paid-in capital is the capital that the investors have contributed to a company by purchasing the stock from that company
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Understanding Historical Costs
In accounting, a historical cost refers to a measure of value, where a company will record the value of an
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