Definition of the ledger

The ledger is the final destination of all transaction in the subsidiary books. It is the most important book of account.The ledger can be defined as a book which contains in a […]

Meaning of depletion

In business, there are tangible assets as well as intangible assets; asset that cannot be seen with physical eyes are referred to as intangible asset while tangible assets are assets that […]

Meaning of Departmental Account

When an organization operates different segment, each segments is referred to a department. Departmental account aims at separating the several activities of a business, in order […]

Meaning of Wave

Process of wave erosion
Features produced by wave erosion
Features of wave deposition

Meaning of Wave

A wave is an oscillation of water particles. It is the most potent agent of […]

The Source document

All entries that will pass through the subsidiary book must be supported by document providing details of information of the preparation of the books.

The source document provide detail […]

Meaning of Office Equipment
Office equipment is any office item which is operated either manually, mechanically, or electronically to aid the office worker perform their duties faster, neater and […]

Number Base System
A computer or any digital system works in a binary manner. The main number systems used in digital hardware are as follows.
Decimal number System: The decimal number system (base10) number […]

Meaning of bad debt
In business, traders allow credit facilities to their customers where by traders will be the creditor while the buyer becomes the debtor. Inability to pay at the specified time makes the debt […]

Purpose of Literature 

Literature help to provide pleasure to readers, to help build experience, to help readers empathize with others and to develop thinking skills.

While literature’s educational […]

Definition of Eclipse
Eclipse is formed when the three bodies- sun, earth and the moon are in straight line during movement f the earth. The moon revolves round the earth once in every twenty seven days (a […]

Computer Hardware

The physical parts of a computer are referred to as the hardware which primarily consists of the system unit and other peripheral devices. E.g monitor, keyboard, mouse e.t.c. Computer […]

Open sentences

14 + □ = 17. What number in the box will make this true? You may have seen problems like this before. 14 + □ = 17 will be true if 3 goes in the box: 14 + 3 = 17 is true,

We say 14 + □ = 17 is […]

 Meaning of Asset

An asset can be defined as an object which has a longer life span that is used in business .it is in inform of equipment, vehicles, machinery or plant and building.

An asset is a resource […]

 Arms and the man

Themes

The scenario of a soldier escaping from a dreadful battle after three days of being under intense exhausted, starving and being pursued is heart- rendering. It is also  the lot o […]

Rotation of the Earth

The earth moves or rotates on its axis from west to east. The rotating earth i inclined at an angle of 231/20 along its axis. It takes the earth 24hours (i.e a day) to complete one […]

Meaning of a store
A store can be defined as a place where goods are kept for future use. A store house is also known as the warehouse. It is a place that must be easy to reach and good for safekeeping of […]

Introduction to Literature
Literature can be defined as a printed and unprinted material that informs, instruct entertain and educate people. Literature is given from the word  literate- which means the ability  […]

Action of wind

The action of wind is dominant in desert and other semi arid regions of the world. Desert which are associated with aridity (dryness) are caused by low rainfall, high temperature, cold current […]

Definition of Posture

Posture is simply a position of a person’s body when standing or sitting. It is  the characteristic way in which someone holds their body when standing or sitting. It is  the way in w […]