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Physical verification is a procedure performed by an auditor to confirm the existence of tangible assets recorded in the client’s books of accounts. The auditor may also use this to check the condition of those assets. The physical verification is generally performed at the end of every financial year. In organizations where multiple classes of
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The Union Budget of India, also referred to as annual financial statement in Article 112 of India’s constitution, is the republic of India’s annual budget. It is an assertion of the estimated receipts and expenditure of the government for that particular year. Finance Minister Smt. Nirmala Sitharaman presented it on 1st February 2021 to materialize
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The era of 21st century is witnessing emerging trends of highly competitive business environment which comprises of hundreds of activities. Financial management is like the backbone of a business entity that needs most of the attention. Financial management is concerned with determining financial requirement, procurement and application of finance and lastly deciding about the proportion
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