Over-trading occurs when there is a disproportionately high turnover of assets compared to the volume of sales. The high-turnover is indicative of less amount of cash invested in current assets which can result in liquidity and might even lead to technical insolvency.

If the realized collection period is more than the terms of trade, then it indicates that is taking more time to convert its receivables into cash. This could be due to poor collection efforts of the firm or poor quality of the debtors. 

Over-trading can be noticed from the disproportionately high turnover of assets compared to the volume of sales. This high turnover is indicative of less amount of cash invested in current assets which can create problems of liquidity at the time of making payments for current obligations.

Trade bills are typically drawn by the seller of goods and are accepted by the buyer. Accommodation bills do not involve the sale or purchase of any goods and/ or services; rather they are agreements between two parties with the purpose of financial support.

A basket trade is an order to buy or sell a group of securities simultaneously. Basket trading is essential for institutional investors and investment funds who wish to hold a large number of securities in certain proportions. 

A basket trade is an order to buy or sell a group of securities simultaneously. Basket trading is essential for institutional investors and investment funds who wish to hold a large number of securities in certain proportions.

Section 2(1) defines trader as ”trader, in relation to any goods means a person who sells or distributes any goods for sale and includes the manufacturer thereof, and where such goods are sold or distributed in package form, includes the packer thereof. However, middleman bringing the buyer and seller together and receiving the commission for the services provided by him is not considered as a trader.

• Buying and selling of goods and services within the boundaries of a nation are referred to as internal trade.
  
• No custom duty or import duty is levied on such trade as goods are part of domestic production and are meant for domestic consumption.
  
• Generally, payment has to be made in the legal tender of the country or any other acceptable currency.
  
• Internal trade can be classified into two broad categories viz., (i) wholesale trade and (ii) retail trade.
  

The North American Free Trade Agreement, which eliminated most tariffs on trade between Mexico, Canada and the United States, went into effect on Jan. 1,1994.NAFTA's purpose is to encourage economic activity between North America's three major economic powers.

The World Trade Organization is an intergovernmental organization that regulates international trade. The WTO officially commenced on 1 January 1995 under the Marrakesh Agreement, signed by 124 nations on 15 April 1994, replacing the General Agreement on Tariffs and Trade, which commenced in 194