Month February 2025

Financial Leverage and Operating Leverage

Understanding operating leverage and financial leverage is essential for investors, bankers, and business managers aiming to evaluate a company’s profitability, risk profile, and overall financial health. Operating leverage measures how fixed costs in a business amplify changes in sales on…

Recording Processes of Business Transactions

The recording process of business transactions under the double entry system of bookkeeping explains how financial transactions are systematically identified, journalized, posted to ledgers, and transformed into accurate financial statements while maintaining the accounting equation of assets, liabilities, and equity.…

Portfolio, Portfolio Diversification and Management

Written By-Md Kollol Hossain, CEO, CapitalinsightBD A portfolio is a strategically constructed collection of financial assets, including stocks, bonds, mutual funds, real estate, commodities, and alternative investments, held by individuals or institutions to achieve specific investment goals. Effective portfolio management…