The factor selected by Raunkiaer is the adaptation of plants to the critical or rigorous reason as expressed by the nature and the degree of protection ...

Only the Chartered Accountants can be appointed as auditor of a limited company. He must have adequate skill and qualities to conduct his ...

Statutory Audit. As its name indicates, statutory audit is that audit which has been made compulsory by the statute therefore, law. For example, audit has been ...

Bill of Entry: It is a document showing the details of goods imported. The custom authorities determine the amount of import duty on this basis. It is ...

Documents against Acceptance: Along with bill of exchange drawn on the importer, exporter sends certain documents with specific information or instructions ...

The objectives of auditing maybe classified into two categories: Primary or main objects.Secondary or subsidiary objects. Primary or Main Object of an ...

Generally errors are the result of carelessness on the part of the person preparing the accounts. Errors may of the following types: Errors of ...

Bill of Lading: It is a document that shipping company issues and helps in acknowledging the receipt of goods on board the ship. Terms and conditions on ...

Mate's Receipt and Shipping Order: Mate's Receipt is a document issued to the captain or mate  when an exporter loads goods directly in the ship. It is ...

An export transaction has to pass through the following stages: Receives an inquiry: The first step in an export transaction is the receipt of an ...