Capitalisation

Capitalisation Capitalization, in accounting, is when the costs to acquire an asset are expensed over the life of that asset rather than in the period...

Meaning and types of financial statements

Four Types of Financial Statements The four main types of financial statements are: Statement of Financial Position  Statement of Financial Position, also known as the Balance Sheet,...

WORKING CAPITAL MANAGEMENT

WORKING CAPITAL The capital of a business which is used in its day-by-day trading operations, calculated as thecurrent assets minus the current liabilities. Working capital...

Preparation of Cash Flow Statement

Three main sections of Statement of Cash Flows: Operating Activities: The principal revenue-generating activities of an organization and other activities that are not investing or...

Concept of Working Capital

Concept of Working Capital: Gross and Net Working Capital There are two concepts or senses used for working capital. These are: 1. Gross Working Capital 2. Net working...

CASH FLOW ANALYSIS (MEANING)

CASH FLOW STATEMENT: In 1998, the CICA revised section 1540 of the CICA Handbook, changing the “statement of changes in financial position” to “cash flow...

IHM Previous year Solved Paper 2016-2017 | Financial Management | 5th...

IHM Previous year Solved Paper 2016-2017 | Financial Management | 5th semester |NCHM JEE Q.1. Explain the objectives and functions of financial management. The financial management...

IMPORTANCE OF CAPITAL BUDGETING

IMPORTANCE OF CAPITAL BUDGETING 1. Long-term Implications of Capital Budgeting A capital budgeting decision has its effect over a long time span and inevitably affects the company’s future...

Capital Budgeting Appraising Methods

Capital Investment Appraisal Techniques The capital investment appraisal techniques used to measure capital investment appraisal of a business project include: Net present valueAccounting rate of returnInternal...

Fund Flow Statement

CONCEPT OF “FUND’’: The term ‘fund’ has been defined and interpreted differently by different experts. Broadly the term ‘fund’ refers to all the financial resources...