Earnings Per Share
A key profitability metric showing how much net income is earned per outstanding share of common stock. Itβs calculated as net income minus preferred dividends, divided by average outstanding shares. EPS helps investors evaluate company performance and compare across firms.
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Encashment
Encashment involves converting negotiable instruments like cheques, bills, or bonds into cash. In accounting, it represents the realisation of funds…
Estimated Useful Life
Estimated useful life refers to the anticipated period an asset will remain productive and contribute to revenue generation before becoming…
Errors and Omissions
Errors and omissions refer to unintentional mistakes or oversights in accounting records, such as misclassifications, arithmetic errors, or missing transactions.…
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