24Nov 2018 by admin

What is test checking in auditing?

Business
Test checking is a substitute for detailed checking. It involves only a partial checking. The auditor normally does not check completely all the records made into the books of accounts but, through a process of sampling, selects a few items and if they are found correct, he presumes that the remaining entries would also be correct likewise. Thus, test checking 1S based on a simple theme that” if a representative number of transactions, so selected at random by the auditor for test checking, is found to be correct, the remaining ones would also be correct.” Thus, the whole system of test checking implies selecting and checking only a few selected transactions so as to enable the auditor to form his final judgement as to the whole set of transactions. Image…
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24Nov 2018 by admin

266 words essay on My Only Wish (For Kids)

Games
266 words essay on My Only Wish (For Kids). I am not a dreamer, yet I have my hopes and ambitions, and I always strive to achieve the goals that I have set before me.I am not a dreamer, yet I have my hopes and ambitions, and I always strive to achieve the goals that I have set before me. ADVERTISEMENTS: Since my childhood, I have been very fond of reading books and playing challenging games. My mother tells me that I rode a horse when I was only 8 years old, after I had seen a picture-book which contained a soldier riding a horse.Again, at the age of 12, I began to swim, though my father scared me by saying that water was not only a friend, but dangerous…
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24Nov 2018 by admin

21 Acts of Indiscipline That Your Employees May Create Within Your Organisation

Trade
Every act of indiscipline is called misconduct. It is very difficult to prepare an exhaustive list of all such acts:1. Disobedience or willful insubordination.2. Theft, fraud or dishonesty in connection with employer’s goods or property. ADVERTISEMENTS: 3. Willful damage or loss of employer’s goods or property.4. Taking or giving any bribes or illegal gratification.5. Habitual absence without leave or unauthorised absence for more than a certain number of days.6. Habitual late attendance. ADVERTISEMENTS: 7. Habitual breach of any law applicable to the establishment.8. Riotous or disorderly behaviour during working hours at the establishment or any act subversive of discipline.9. Habitual negligence or neglect of work or frequent repetition of any act or omission for which fine may be imposed.10. Striking work or inciting others to strike in contravention of any…
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24Nov 2018 by admin

Short essay for kids on My Summer Vacation

Holidays
Short essay for kids on My Summer Vacation. Our school closed for holidays on May 14. We had been planning how to spend the vacation this time. There were many proposals.My parents wished to go to our home town, and be with my grandparents for about six weeks or so. My friends had a trekking expedition up their sleeves, while my classmates wanted to go to some hill station on an educational tour for which our class-teacher had also given consent. I wished to avail of all the three proposals.First, I made my mother and elder sister agree to my going on the tour, with my class and the teacher, as the railway concession was already allowed for such journeys. They requested my father to postpone the programme to visit…
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24Nov 2018 by admin

4 Types of Bargaining Methods That Will Help You to Get Maximise Gains

Management
The different types of bargaining are given below: Types of Bargaining 1. Conjunctive Bargaining: In this type of bargaining, the employers and employees try to maximise their respective gains. Issues like wages, bonus etc. are negotiated under conjunctive bargaining.The principle “my gain is your loss and your gain is my loss” is practiced in conjunctive bargaining. The parties want to yield as little as possible while getting as much as possible from the other party. Conjunctive bargaining is also called distributive bargaining. Image Source: mesuandrews.com 2. Co-operative Bargaining: In co-operative bargaining, both parties realise the importance of surviving in difficult times (like recession) and are willing to negotiate the terms of employment in a flexible way.Labour may accept wage cuts and management may agree to modernise and make additional investment.…
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24Nov 2018 by admin

The systems of internal check in respect of wages and wage payments in a large manufacturing concern

Business
Systems of internal check in respect of wages and wage payments in a large manufacturing concern Internal check as regards wages: ADVERTISEMENTS: In businesses where the number of workers is large, the work connected with the maintenance of wage records and payment of wages is of much importance. There are many possibilities of misappropriation of cash under this item. Unless there is an efficient system of internal check in operation as regards wages, the auditor should at the first instance satisfy himself with the arrangement for the preparation of Wage Sheets. If there are some shortcomings, he must disown his liability. The following may be the chances of errors or fraud: Image Source: cdn.shareyouressays.com (1) The time records may be incorrect and incomplete and as a result, workers get wages…
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24Nov 2018 by admin

Essay on Political Science – Meaning, Definition and Nature

Trade
Plato (427-347 B.C.) and Aristotle (384-322 B.C.) were the two early Greek political philosophers who made far-reaching and lasting contribution in the field of political science. In his famous book, ‘the Republic’, Plato justified moral significance of the State, its organic unity, educational functions and above all its supremacy over the individuals. Aristotle is said to be the intellectual child of Plato and in his famous book, ‘the Polities’, he first developed a systematic study of political science as an independent academic discipline. In fact, Plato’s ‘Academy’ and Aristotle’s “Lyceum” were the schools which aimed at preparing the future administrators, constitutional experts and rulers of the Hellenic City States. Aristotle is regarded as “the father of Political Science”, because of his far-reaching and permanent contribution in the field of political…
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24Nov 2018 by admin

6 Important Scope of Political Science

Diplomacy
The scope of Political Science implies its jurisdiction or subject matter. Political Science is a very wide and comprehensive subject. There is no agreement among the Political Scientists as regard to the scope of Political Science. Despite this disagreement, we may make an attempt to define the scope of Political Science which includes the followings: 1. A study of the State and Government: Political Science primarily studies the problems of the State and government. The state is defined as a group of people organised for law within definite territory. The State possesses four characteristics, viz. Population, territory, government and sovereignty. Government is an agent of the Stale. Political Science studies the activities of the State and explains the aims and objectives of the State and government. Image Source: d3n8a8pro7vhmx.cloudfront.net ADVERTISEMENTS:…
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24Nov 2018 by admin

523 words sample essay in Place of Women in Society (Modern India)

Art
Free sample essay in Place of Women in Society (Modern India). In ancient India, women enjoyed a place of pre-eminence. They were equal partners of men. Some of them were great scholars and were held in high esteem. It is said that many of the hymns in the Vedas were written- by women. Even during the periods of the Ramayana and the Mahabharata there lived women of great virtue, wisdom and respectability, thus we had women like Seta, Savior, Gorge, Draped and Diamante.It was, however, during the medieval period that women were pushed behind the pariah. Not long ago, they had to live within the four walls of the house. They were deprived of education and all opportunities of progress. They had to do all the menial chores of the…
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24Nov 2018 by admin

5 Activities That a Human Resource Department Must Engaged To Operate In an International Environment

Management
Activities that a human resource department must engaged to operate in an international environment are described below:Managers in the twenty-first century are being challenged to operate in an increasingly complex, interdependent, and dynamic global environment. Those involved in global business have to adjust their strategies and management styles to those regions of the world in which they want to operate, whether directly or through some form of alliance.To compete aggressively, firms must make considerable investments overseas – not only capital investment but also investment in well-trained managers with the skills essential to working effectively in a multicultural environment. Image Source: humanresources.vermont.gov ADVERTISEMENTS: In any foreign environment, managers need to handle a set of dynamic and fast – changing variables including the all-pervasive variable of culture that affects every facet of…
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