An accounting record used in branch accounting to track transactions between the branch and the head office. It reflects capital transfers, expenses, revenues, or intercompany charges. This account helps consolidate financials across multiple locations into one set of statements.
High-low method is a simple technique used to estimate fixed and variable cost components from past data. It compares total…
Hurdle rate is the minimum return a company expects on an investment or project to justify the risk. It’s often…
Holding company is a business entity that owns controlling interest in other companies (subsidiaries) but doesn’t typically produce goods or…
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