عرض المشاركات من أغسطس, 2021

Rights of Hirers

As per the Hire Purchase Agreement, the hirer has got the right to return the goods to the vendor. Apart from this, the Hire…

Characteristics of Hire Purchase Agreement

Following are the characteristics of the hire purchase agreement. i)      It must be in writing and must he signed by all t…

NATURE OF HIRE PURCHASE AGREEMENT

A hire purchase agreement is one under which the buyer takes delivery of goods, promising to pay the price in certain number…

JOINT VENTURE AND PARTNERSHIP

Though joint venture is in the nature of a temporary partnership but in the strict legal sense it is not a partnership. Bot…

JOINT VENTURE AND CONSIGNMENT

Even though both consignment and joint venture are in the nature of an agreement between different parties, there are many p…

Advantages of a joint venture

1. Sufficient Resources: Since two or more persons pool their resources, there is  sufficient capital available. 2. Abilit…

WHAT IS A JOINT VENTURE ?

When two or more persons join together to carry out a specific business venture and share the profits on an agreed basis, it…

ACCOUNTING FOR GOODS SENT AT INVOICE PRICE

You have learnt about the concept of invoice price, the calculation of loading involved and the adjustment entries to be pas…

CALCULATION OF COST PRICE AND INVOICE PRICE

You know the relationship between the invoice price (IP), the cost price (CP) and the profit. This can be expressed in the f…

CONCEPTS OF INVOICE PRICE

Sometimes, the consignor does not want the Consignee to know the actual cost of goods sent to him. Therefore, consignee the …

LOSS OF GOODS

Under Consignment arrangement, when goods are transferred from one place to another, there is a possibility of loss in trans…

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