Author name: Arvind Singh

Post Closing Trial Balance – Explanation with Example

Post-closing trial balance is prepared after making the closing entries in the accounts. Post-closing trial balance includes only the permanent accounts and it does not include any temporary accounts. This is because all the temporary accounts are closed by closing entries and their balances are transferred to permanent accounts. The temporary accounts are closed in …

Post Closing Trial Balance – Explanation with Example Read More »

Adjusted Trial Balance – Explanation with Example

An adjusted trial balance is the one that is prepared just after making the adjusting entries at the end of the period. This trial balance includes all the adjustments regarding deferral or accrual of the expenses or incomes. Let us understand this with the help of some examples of adjusting entries. Let us suppose that …

Adjusted Trial Balance – Explanation with Example Read More »

Bitcoin ETF: how does it work and Introduction of BlackRock bitcoin ETF

Table of Contents What are bitcoin ETFs? Before understanding the bitcoin ETF, we need to understand first what are ETFs. ETFs stand for exchange-traded funds which are traded on the stock exchange and represent a basket of assets or index funds. For example, an SPDR S&P 500 ETF (SPY) is an ETF that follows the …

Bitcoin ETF: how does it work and Introduction of BlackRock bitcoin ETF Read More »

Scroll to Top