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      Equity Theory

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      • Equity Theory
      17 July

      Purchase Asset and Payment made some in Cash and Some at Later Date – Accounting of Transaction

      • Posted by commerceachiever
      • Categories Accounts, Blogs, Learn - Free

      Ex- Purchased plant for ₹3,00,000 by paying ₹ 15,000 in cash and balance at a later date. It affects Cash and Plant and Machinery on the assets side and liabilities on the other side of the equation. There is an …

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      17 July

      Cash and Stock Introduce into Business – Accounting of Transaction

      • Posted by commerceachiever
      • Categories Accounts, Blogs, Learn - Free

      Ex-Introduced ₹8,00,000 as cash and ₹ 50,000 by stock. It affects Cash and Inventory on the assets side and Capital on the other hand. There is an increase in cash by ₹8, 00,000, and Inventory of goods by ₹50,000 on …

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      11 July

      Outplacement

      • Posted by commerceachiever
      • Categories Blogs, HRM- Human Resource Management, Learn - Free

      It is the human resource program used to help separate employees deal with the emotional stress of job loss and to provide assistance in finding a new job.  It helps to reduce some risks like- negative publicity, litigations, reduction in …

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      11 July

      Stay Interview

      • Posted by commerceachiever
      • Categories Blogs, HRM- Human Resource Management, Learn - Free

      The interview is taken to understand employee better.  The stay interview is an opportunity to build trust with employees and to assess the degree of employee satisfaction and engagement that exists in a department or company. For employers – not …

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      11 July

      Exit Interview

      • Posted by commerceachiever
      • Categories Blogs, HRM- Human Resource Management, Learn - Free

      Exit Interview is an interview held with an employee who is leaving the organization voluntarily. Purpose- It is to find out the reasons why the employee is leaving and/or to provide counselling and assistance in finding a new job. It …

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      11 July

      Hiring Freeze

      • Posted by commerceachiever
      • Categories Blogs, HRM- Human Resource Management, Learn - Free

      This involves not hiring new employees for a certain period.  PDF – https://drive.google.com/file/d/1JvT4OWhQ-Zjg_P9ZahrzoRpCCpzI5y7S/view?usp=sharing A hiring freeze is when a company suddenly stops hiring new employees to fill company positions. A company might continue to hire new employees for roles deemed …

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      11 July

      Dismissal

      • Posted by commerceachiever
      • Categories Blogs, HRM- Human Resource Management, Learn - Free

      It refers to terminating the service of an employee by way of punishment for misconduct or unsatisfactory performance. Unsatisfactory performance includes persistent failure of the employee to perform his job to the specified standards.  Pdf – https://drive.google.com/file/d/1BVtK8sMy6KhrtMvR30sSMNkUTuWGZMSR/view?usp=sharing Misconduct means willful …

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      11 July

      Retrenchment

      • Posted by commerceachiever
      • Categories Blogs, HRM- Human Resource Management, Learn - Free

      It is the permanent termination of an employee’s service for economic reasons in a going concern. It is termination due to the redundancy of the workforce. It is a business strategy to reduce the company’s expenses. PDF    

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      09 July

      Goods Purchased on Credit – Analysis of Transaction -10

      • Posted by commerceachiever
      • Categories Accounts, Blogs, Learn - Free

      Goods purchased from Sumit Traders for ₹ 55,000 Analysis of transaction : This transaction increases purchases (expenses) and increases liabilities (M/s Sumit Traders as creditors) by ₹ 55,000. Increases in expenses are debited and Increases in liabilities are credited. Journal- …

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      09 July

      Purchase Asset for Business and Advance Receive – Analysis of Transaction -09

      • Posted by commerceachiever
      • Categories Accounts, Blogs, Learn - Free

      Bought Plant and Machinery from Ramjee lal for the business for – ₹ 1,25,000 and an advance of ₹ 10,000 in cash is given. Analysis of Transaction :  increases plant and machinery (assets) by ₹ 1,25,000, decreases cash by₹ 10,000 …

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