(Topic: Environmental accounting and sustainability development in Nigeria)

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Details of the operational framework and heuristic model of environmental accounting and sustainability development in Nigeria.

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1. Account Receivables

2. Account Payables

3. Accrual

4. Asset

5. Accumulated Depreciation

6. Bank Account

7. Bank Overdraft

8. Bill Payable

9. Cash and Cash Equivalents

10. Computer Software

11. Copyrights

12. Current Asset

13. Current Liabilities(within 1year)

14. Current tax payable( Unpaid Tax)

15. Customer Lists.

16. Deferred tax

17. Development Cost

18. Dividend payable(Unpaid Dividend)

19. Equity

20. Furniture and Fixtures

21. Goodwill

22. Intangibles Noncurrent Asset

23. Inventories

24. Investments in Associates

25. Investments in Equity Instruments

26. Land and building

27. Liabilities

28. Long-term Asset.

29. Long-term Borrowings

30. Long-term Provisions

31. Mortgage Payable

32…


Top 10 source documents in accounting

What is source documents?

Source documents are the first source of information from which the accounting books are prepared. A source document is the document in which data for a transaction is collected. This is the supporting document that is used when recording journal entries for transactions. It is a document that serves as the proof or source of the transaction.

Examples of 10 accounting source documents are mentioned below:

1. Purchased order: purchase orders are sent by the buyer to the vendor first, and they outline exactly what the order should contain and…


TAXABLE ENTITLEMENT (GROSS) OR GROSS EMOLUMENTS

This is the total amount your employer pay to you as salary including all benefits arising from employment.

This can be inform of wages, salaries, allowances including benefits in kind, gratuities, superannuation and any other incomes derived solely by reason of employment.

All manner of allowance you earn, provided it’s not a re-imbursement of expense to you, is taxable.

Section of 33(2) of Finance Act 2020, defined “gross income” as income from all sources less non-taxable income, tax-exempt items listed in Paragraph (2) of the Sixth Schedule and all allowable business expenses and capital…


In the crypto world, airdrops are a giveaway new project use to attract a crowd. Airdrop is a free token given out when you perform some given task. It is a promotional initiative to boost the awareness of the blockchain project. The free coin can be swapped or exchanged with any of these popular coins like BTC, Etheruem, LTC, Tron etc.

This strategy of given free token will help the project save cost of advertising and marketing and to have more people trading on it when finally listed on an exchange as an initial coin offering (ICO). They will distribute…


Adverbs described verb. Be honest, accurate and selective with the numbers of adverbs in your resume. Here is the top 100 list adverbs keyword below of the most frequently used adverbs in resume.

  1. Accurately
  2. Actively
  3. Aggressively
  4. Ambitiously
  5. Analytically
  6. Angrily
  7. Aptly
  8. Artistically
  9. Assertively

Top 100 list of Adverb Keywords for Resume | Ohimaiconsulting.Com


from wallstreetmojo

There are basic assumptions which underline the preparation of financial statements of business enterprise. There are stated below:

  1. Going concern concept: accounting assumes that the business will continue to operate for a long period of time. In other words, it means continuity in business or Continuity Assumption.

The continue preparation of financial statement in accordance with International Financial Reporting Standard (IFRS) is an evidence of going concern. Even the auditor may also carry out investigation see that the going concern is intact.

Example of going concern is prepayment and accrual of expenses. The company accept these expenses because they believe…


  • Audit Trail

Audit trail is a set of accounting documents that authenticate the transactions you record in your accounting books. It provides evidence that transaction has occurred. During audit, source documents serve as back up for accounting journals and ledgers. Every business owner, are responsible for recording the company’s transactions. Engaging a competent accountant who can keep record either in hard copy or through the computer system. There is need to keep adequate records. Proper accounting records will acts as an audit trail for your business in case there is fraud investigation.

Audit trail will help to track and verify…


Cryptocurrency exchange is a trending word in google trend today (cryptocurrency exchange — Explore — Google Trends).

A venture where we have big investors (Top 5 Bitcoin Investors (investopedia.com) and institutional investors are moving towards investing massively into cryptocurrency big time.

The point of exchange should be easy for everyone. If you are looking for where these services below is offered, then you are in the right place.


The presentation revealed to us

What is bank reconciliation statement?

Step-by-step way to prepare bank reconciliation statement.

Bank reconciliation statement without adjusted cash book.

Ohimai Consulting

Accounting guide, tax management, finance & investment guide, co-operative guide, researchers guide, author guide, business consultant & cryptocurrency guide.

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