Accounting

A firm which export and import products are calls merchandise. This is also a method for the merchandising business to earn their profit. Merchandising businesses are dissimilar from service businesses. Merchandising business have goods on hand and resell to customers, it is called inventory. However, inventory is recorded day to day under periodic or everlasting methods. Further, very businesses dealings involved the Goods and Service Tax. This essay is set out to explore the operation of merchandising business, the two methods which utilize to record inventory transactions and the application of Goods and Service Tax.
In merchandising businesses stock on hand, which is also called inventory, stock in trade or stock, is a very important asset. Thus, it is necessary to keep the inventory safe from damage, decline and theft. This requires the structure of storage areas and the employment of person’s expert in handling inventories.

Narrow boat

A narrow boat or narrow boat is a boat of a characteristic design, made to fit the narrow canals in the British Isles.
In the context of British Inland Waterways, "narrow boat" refers to the original working boats built in the 18th, 19th, and early 20th centuries for transport goods on the narrow canals (where locks and bridge holes would have a maximum width of 7 feet) built in the English midlands during the industrial revolution. The term is extensive to modern "narrow boats" used as homes and for recreation, whose design is an explanation of the old boats for modern purposes and modern materials.