This concept assumes that, indefinite life of business is divided into parts. These parts are known as Accounting Period. It may be of one year, six months, three months, one month, etc. But usually one year is taken as one accounting period which may be a calendar year or a financial year As per accounting … Read more
This concept states that a business firm will continue to carry on its activities for an indefinite period of time i.e. every business entity has continuity of life. it provides a basis for showing the value of assets along with depreciation in the balance sheet Significance– facilitates preparation of financial statements On the basis of … Read more
Business entity This concept is the very basis of accounting. This concept assumes that, for accounting purposes, the business enterprise and its owners are two separate independent entities. The business and personal transactions of its owner are separate. the accounting records are made in the books of accounts from the point of view of the … Read more
सूर्य का अर्थ है ‘सूर्य’ और नमस्कार का अर्थ है ‘प्रणाम’ या ‘प्रणाम करना’। इसमें 12 आसन होते हैं। सूर्य नमस्कार के नियमित अभ्यास से पूरे शरीर में रक्त परिसंचरण को बेहतर बनाने और स्वास्थ्य को बनाए रखने में मदद मिलती है, और इससे व्यक्ति रोग मुक्त रहता है। सूर्य नमस्कार के दौरान अभ्यास किए जाने वाले आसन वार्म-अप और आसन के बीच एक अच्छी कड़ी के रूप में कार्य करते हैं। सूर्य नमस्कार सूर्योदय के समय करना चाहिए। इसे खाली पेट कभी भी किया जा सकता है। हालांकि, सुबह को इसके लिए सबसे अच्छा समय माना जाता है। स्वस्थ शरीर और दिमाग के लिए किशोरों को रोजाना सूर्य नमस्कार करना शुरू करना चाहिए।
Surya means ‘sun’ and namaskara means ‘salutation’ or ‘bowing down’. It consist of 12 postures. The regular practice of surya namaskara helps improve blood circulation throughout the body and maintain health, and thereby helps one to remain disease-free. Postures practised during surya namaskara act as a good link between warm-ups and asanas. Surya namaskara should … Read more