What is Nominal Ledger?

A nominal ledger is the primary source document for the accounting records of a business. It forms the basis of an accounting system in any business. Nominal ledger records all financial transactions categorizes them into different classes and provides useful information to the users. Let us discuss what is a nominal ledger, how it works, …

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Interim Dividend Vs Final Dividend – Key Differences (Including Pros and Cons)

Interim dividends and final dividends are two common types of dividends issued by most companies. Established companies follow a consistent dividend policy to offer income to dividend investors. Both types of dividends offer some advantages and disadvantages to the issuers. Let us discuss what are interim and final dividends and their key differences. What is …

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Internal Vs External Sources of Finance – Key Differences

Internal and external sources of financing help businesses fulfill their capital requirements. Both types of financing offer discrete benefits and some limitations to the business. Let us discuss what are external and internal sources of financing and their key differences. What are Internal Sources of Financing? Internal sources of financing are the financial sources of …

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Horizontal Integration Vs Vertical Integration – Key Differences

Horizontal and vertical integration are two major corporate strategies. Both strategies offer different types of business growth and expansion opportunities to the parties involved. Let us discuss what are horizontal and vertical integration strategies and their key differences. What is Horizontal Integration? Horizontal integration refers to a scenario when two or more entities in the …

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