Batch-Level Activities.

Batch-level activities are those accounting activities that are completed on a periodic basis, typically at the end of each accounting period. Activities at this level typically involve the recording and summarization of transactions, the preparation of financial statements, and the closing of books. Is product design a batch-level activity? Product design is not a batch-level … Read more

How a Relief Rally Works.

A relief rally is a sharp, short-term increase in stock prices that occurs after a period of decline. Relief rallies are often seen as a sign that the underlying trend is still intact, and that the recent decline was simply a corrective move. However, relief rallies can also be false signals, and it is important … Read more