“Throughput” is the rate at which a corporation converts its goods, services, and other offerings into sales and makes money out of it. “Throughput Accounting” is a modern technique of management accounting and presents an alternative to conventional forms of accounting.
In accounting terms, APIC stands for Additional paid-in Capital. And it is an additional amount the investors are ready to pay above the par value of the stock. Therefore, the Issuance of APIC share capital occurs at the time of Initial Public Offerings (IPO) or Follow on Public Offer (FPO). In other words, it is a difference between the bidding values per share, bided by the investors, and the par values per share, set by the issuing company. Thus it acts as an additional cash flow for the company, which is directly collected by the company in the primary market.
What is Physical Deterioration? Physical deterioration is the most obvious wear and
Negative Assurance: Meaning Negative Assurance or a limited assurance is a written
As we know in the cost accounting terminology, there are three types
Fixed Asset Schedule: Meaning Fixed Asset Schedule is an integral part of