What is Capital Reserve? A capital reserve is a line item in the equity section of a company’s balance sheet that indicates the cash on hand that can be used for future expenses or to offset any capital losses. It is derived from the accumulated capital surplus (capital gains) of a company and profits generated from … Read more
In accounting, depreciation is the systematic allocation of the cost of a tangible asset over its estimated useful life. Depreciation recognizes the gradual consumption, wear and tear, or obsolescence of these assets over time. This allows for a more accurate reflection of the asset’s decreasing value as it contributes to the generation of revenue for … Read more
Transmission mode refers to the mechanism of transferring data between two devices connected over a network. There are three types of transmission modes, they include: Simplex Mode Half duplex Mode Full duplex Mode In simplex mode, communication flows in one direction (unidirectional). A device can only send the data but cannot receive it or it … Read more
Absorption costing and marginal costing are two different methods of costing that are used to calculate the cost of a product or service. While both methods are used to calculate the cost of a product, they differ in the types of costs that are included and the purposes for which they are used. The differences … Read more
In 1857, John Walker’s son, Alexander Walker, produced the first blended scotch whisky bottled under the family name — Walker’s Old Highland. From the time the brand launched the color-coded, tilted label on square bottle packaging with the recognizable ‘striding man’ logo we’ve all come to recognize. This blend has morphed into today’s Red, blue, … Read more
What Is Gram Staining? Gram staining is a common technique used to differentiate two large groups of bacteria based on their different cell wall constituents. The Gram stain procedure distinguishes between Gram positive and Gram negative groups by coloring these cells red or violet. The Gram Staining Steps Include: Add several drops of crystal … Read more
What is a Zip Code? Zip codes are specific numbers allocated to different geographical locations and used as the reference method for individuals delivering mails and packages. It was introduced by United States Postal Services in early 1943. The format of the Zip code is such that the first digit represents a specific group of … Read more
What Is Kwashiorkor? Kwashiorkor is a disease marked by severe protein malnutrition and bilateral extremity swelling. Malnutrition usually affects infants and children more than in adults. The onset of kwashiorkor in infancy is during the weaning or post-weaning period where protein intake has not been sufficiently replaced. Early signs of kwashiorkor present as general symptoms … Read more
The difference between an electronic signature and a digital signature is subtle to anyone who is sending or signing a document. However, they’re not so subtle to auditors, compliance officers, judges and regulators. An e signature is a generic term for any signature transmitted electronically–whether it’s a digitally-written signature on a document or a signature … Read more
What Is Haploid? Haploid describes a cell that contains a single set of chromosomes. The term haploid can also refer to the number of chromosomes in egg or sperm cells, which are also called gametes. In humans, gametes are haploid cells that contain 23 chromosomes, each of which a one of a chromosome pair that … Read more