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ABC ANALYSIS

Its a form of inventory control or material cost control where we will be exercising control over material by classifiying thrm into 3 categories category A HIGHLY IMPORTANT MATERIALS category B MODERATELY IMPORTANT MATERIALS category C LEAST IMPORTANT MATERIALS
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FUND FLOW STATEMENT

Here we have balance sheet of RST limited as on march 31,2008 and march 31 2009. so we have 2 year balance sheet,where in we have the information on liabilities and assets look the equity share capitalclick here to view video

Leverage Analysis

Leverage can be classified into three Operating Leverage ,Financial Leverage ,Combine Leverage ,in financial management will be understanding Leverage through this three classification now just to give an exampleclick here to view video

ARTICLES

Section 50C?

let us understand about section 50c which prescribes special provision for considering full value of consideration in certain cases of transfer of capital asset. let's say you are transferring a Capital Asset and consideration is received or say accrued and the Capital Asset what you have transferred is Land or building but the issue in this cases is consideration is less than the the value adopted or assesed or assessable by stamp valuation authority of state government which they do for arriving at stamp duty on sale of that asset. if this is the scenario, then for the purpose of income tax you have to consider only the value adopted or assessed or assessible by stamp valuation authority as full value Read more

Opportunity cost

Let’s say your company has got 10 million Bank deposit and it is earning interest from the deposit.Now company has taken a decision to finance that expansion project by withdrawing money from bank deposit .When company implements this decision it is going to lose that interest on the Bank deposit. So that loss of interest will be considered as opportunity cost for carrying out the expansion plan.Opportunity cost refers to the value of sacrifice made or benefit of opportunities for gone .Read more

Liquidity ratios

In the balance sheet you have two sides Liabilities side and Asset side. This liability side can be divided into two.Current liability and Long term liability.Similarly on the asset side can also be divided into two.One is current asset and the other one is Non current asset .Now let us focus on this current assets and current liability only when we say liquidity it is with reference to these two items only.That is liquidity is mainly influenced by position of your current liability with reference to current asset to put it clearly.Read more

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