MBA/BBA

Debentures : Meaning, Definitions, Features, Types, Advantages and Disadvantages

What are Debentures? Meaning, Definitions, Features, Types, Advantages and Disadvantages of Debentures   Meaning of Debentures If a company needs funds for extension and development purpose without increasing its share capital, it can borrow from the general public by issuing certificates for a fixed period of time and at a fixed rate of interest. Such […]

Driving Forces behind E-commerce

Driving Forces behind E-commerce The driving forces behind e-commerce are a combination of technological, economic, and social factors. Here are some key elements: 1. Technology: Technology is the factor, which provides e-commerce an opportunity to become and perfect solution for business. Advances in internet technology, mobile devices, and secure payment systems have made online shopping […]

 E-Commerce applications in Manufacturing, Wholesale, Retail and Service Sector

 E-Commerce Applications Manufacturing, Wholesale, Retail and Service Sector The applications of E-commerce are used in various business areas such as retail, wholesale and manufacturing etc. The most common E-commerce applications are given below: 1. Manufacturing E-commerce applications in the manufacturing sector have revolutionized traditional processes, enabling manufacturers to streamline operations, improve efficiency, and expand their […]

Electronic Payment Systems – Types, Merits , Demerits and Regulations in India

Electronic Payment Systems   Topics covered: i. Types of Electronic Payment Systems ii. Merits of Electronic Payment Systems iii. Demerits of Electronic Payment Systems iv. Regulations Relating to Electronic Payment System in India   Electronic Payment Systems Electronic payment systems are central to on-line business process as companies look for ways to serve customers faster […]

IT infrastructure for E-commerce

IT infrastructure for E-commerce Setting up robust IT infrastructure is crucial for the success of an e-commerce business. The right infrastructure ensures smooth operations, scalability, security, and an excellent user experience. Here’s a comprehensive overview of the key components of IT infrastructure for e-commerce: 1. Web Hosting and Servers i. Web Hosting: Shared Hosting: Cost-effective […]

Pure Online Vs. Brick and Click Organisations

Pure Online Vs. Brick and Click Organisations   Before studying Pure Online Vs. Brick and Click Organisations, let’s understand what these organisations are and how they operate, with some notable examples. E-commerce organizations can be broadly categorized into pure e-commerce and brick-and-click models: 1. Pure E-Commerce Organisations Pure E-Commerce organizations operate exclusively online, without any […]

Accounting Concepts – Features and Implications – Simplynotes

Accounting Concepts Features and Implications Accounting concepts are the fundamental principles and guidelines that form the foundation of accounting practices. These concepts ensure consistency, reliability, and accuracy in financial reporting, providing a standardized framework for recording and analyzing financial transactions. By adhering to these concepts, businesses can produce financial statements that are meaningful, comparable, and […]

Accounting Principles – Concepts and Conventions

Accounting Principles  Concepts and Conventions Accounting principles are the fundamental rules and guidelines that govern the field of accounting and ensure the consistency, reliability, and comparability of financial statements. These principles provide a framework for accountants to follow when recording, reporting, and analyzing financial transactions. Essential features of Accounting Principles Accounting principles are acceptable when […]

Accounting Process – Financial Accounting Notes/Study Material

Accounting Process The process of accounting involves a series of steps that help businesses systematically record, classify, summarize, and report financial transactions. This process ensures that the financial information provided is accurate, reliable, and useful for decision-making. Below is a detailed overview of the accounting process: 1. Identifying and Analyzing Transactions The first step in […]

Basis of Accounting – Cash basis, Accrual basis and Hybrid basis

Basis of accounting The basis of accounting refers to the method used to recognize and record financial transactions in the accounting system. There are three main basis of accounting: 1. Cash basis 2. Accrual basis 3. Hybrid or mixed basis 1. Cash basis of accounting Under the cash basis of accounting actual cash receipts and […]

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