accounts all unit

🔹 1. Fundamentals of Partnership Firm

📘 Meaning:

A Partnership is a business organization where two or more people join hands to run a business and share profits & losses.

📘 Legal Definition (Sec 4 of Indian Partnership Act, 1932):

"Partnership is the relation between persons who have agreed to share the profits of a business carried on by all or any of them acting for all."


✅ Characteristics:

Feature Explanation
Agreement There must be an agreement (oral/written) between
...

See on Student Notes »

My cheat

1. Simile

A simile is a figure of speech that compares two different things using the words “like” or “as”. It is used to create vivid imagery and help the reader understand the comparison. For example, “He is as brave as a lion” compares a person’s bravery to that of a lion. Similes are commonly used in poetry and literature to make descriptions more interesting and imaginative. They appeal to the senses and help readers visualize the scenes more clearly. Similes are different from

...

See on Student Notes »

Business

1. Define Business Research. Explain its Objectives and

Importance.

Business Research is a systematic and objective process of

gathering, recording, and analyzing data to aid in making

business decisions. It involves identifying problems or

opportunities, collecting relevant data, analyzing the data,

and interpreting the results for decision-making.

Objectives of Business Research:

1. To understand business problems and challenges.

2. To identify opportunities and threats.

3. To support decision-...

See on Student Notes »

English

David Malouf's "Revolving Days" is a moving poem that explores the enduring nature of love, memory, and the passage of time. It beautifully illustrates how past relationships continue to shape our present selves.Themes and Core Ideas : The poem's central theme is the persistence of a past love, even after its official end. The speaker acknowledges the relationship as a "mistake / of course," yet immediately contradicts this, stating, "but it lasted and has lasted."This paradox highlights the stubborn

...

See on Student Notes »

saber

MODULE : Photojournalisme

I. Définition et caractéristiques

1. Qu’est-ce que la photographie de rue ?

Photographie prise dans un espace public : rues, parcs, gares…

C’est l’art de capturer des moments spontanés, authentiques de la vie quotidienne.

Elle raconte des histoires silencieuses, reflète la condition humaine.

2. Caractéristiques essentielles

Spontanéité : saisir l’instant unique.

Vie quotidienne : mettre en lumière les gestes banals mais expressifs.

Interactions

...

See on Wikiteka »

com gouv

MODULE : Communication gouvernementale

1. Typologie des organisations

Les organisations peuvent être classées selon leur finalité, structure et mode de

fonctionnement :

a. Organisations à but lucratif

Objectif : recherche de profit.

Exemples : entreprises privées ou publiques produisant des biens ou services.

b. Organisations à but non lucratif

Objectif : intérêt général.

Exemples : État, collectivités territoriales, établissements publics, associations,

syndicats.

c. Typologie

...

See on Wikiteka »

geopolitical arch

Dissertation : Le Maroc et l’Afrique – Une alliance stratégique au service du développement et de la stabilité

La relation entre le Maroc et l’Afrique est ancienne, profonde et en constante évolution. Historiquement, le Royaume chérifien a toujours été tourné vers son sud, notamment à travers les dynasties Almoravide, Almohade et Saadienne qui ont étendu leur influence jusqu’au Sahel. Ces liens ont été consolidés par la diffusion de l’islam, le commerce

...

See on Wikiteka »

number 1

Shannon-Weaver - Lineares Sender-Kanal-Empfänger-Modell mit Störungen Watzlawick (5 Axiome) - Kommunikation ist unvermeidlich, mehrdimensional & interdependent Schulz von Thun (Kommunikationsquadrat) - Jede Nachricht enthält vier Seiten: Sache, Appell, Beziehung, Selbstoffenbarung Lasswell-Formel - Strukturmodell der Massenkommunikation Zwei-Stufen-Fluss (Katz & Lazarsfeld) - Medien → Meinungsführer:innen → Publikum Gatekeeper-Modell (White) - Redaktionen wählen gezielt Inhalte

...

See on Wikiteka »

reporting and auditing

1| Framework: Help IASB i) development/review IFRSs ii) promote harmo. iii) Auditor: comply? iv) help apply | Recognition if relevant information+faithful representation (free from error,compl, neutral)| Enhancing: Comp. Time. Verif. Unders.| Derecognition: asset=lose control; liability=no longer (part) present obligation Disclosure: comp. vs flexibil; objectives+principals, classifying, aggreg.

IFRS 18: categories + defined subtotals in P/L; requirements to improve (dis)aggregation; new: MPMs-

...

See on Student Notes »