Category Financial Accounting

All topics related to Financial Accounting.

Bank Reconciliation Statement

The balance as per bank statement and the bank balance in the ledger accounts differ in most cases. That is why; there is a need to reconcile the difference between two sets of balances. There are plenty of reasons for…

Held to Maturity Investment

Held to Maturity Investment is debt securities which is kept under control till the time of its maturity date. Please keep in mind that equity securities have no maturity date, so they may not be treated as Held to Maturity Investment.…