Culture and its Characteristics

Culture is the totality of life which is comprised of knowledge, beliefs, art, morals, customs, and habits of the people. People receive culture as a part of heritage and may bring changes in the culture later on. There are two types of culture i.e. material culture...

Sociology and its Development

Sociology is one of the most interesting subjects in the planet. One can easily understand the social life by understanding Sociology. A French philosopher Auguste Comte invented the term Sociology. That’s why he is known as the father of Sociology. The term Sociology...

Summary of New Paradigm for Financial Markets

“The new paradigm for financial markets: the crash of 2008 and what it means” is one of the latest books of George Soros. He has written eight other books on various subjects related to the economy. George Soros is a Hungarian-born American financial speculator,...

Benchmarking

Benchmarking is a term used in business operating procedures. To benchmark one’s business is to compare its entire standard operating procedures, with the one which is regarded as a pioneer, or is a tycoon in the relative market. Benchmarking is done to deduce...

Consumer Buying Behavior

The consumer buying behavior is defined as a process in which the individuals search, purchase, use and finally dispose of the goods and services in accordance to their needs, wants and satisfaction. In other words, the consumer buying behavior studies the actions and...

How to Make Balance Sheet

Balance sheet is statement of the total assets and liabilities of an organization at a specific point in time. It is often described as snapshot of a company’s financial condition. Standard balance sheet consists of three parts i.e. Assets, Liabilities and...

How to Make Income Statement

Income statement is a financial document which shows income and expenses of an organization over a given period of time e.g. six months, one year etc. It is also known as profit and loss statement. The purpose of income statement is to know whether or not the business...

How to Make Trail Balance

Trial balance is a statement of debit and credit balances extracted from the ledger, with a view to test the arithmetical accuracy of the books. One of the basic principles of double-entry is that for every debit there must be a corresponding credit. Therefore the...

How to Pass Journal Entries

In accounting system, each business transaction is first recorded in an accounting record called the journal. Since the transactions are initially recorded in a journal therefore it is also called book of original entry. The process in which one account is debited and...