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Introduction to Fund Flow Analysis
access_time 2018-12-20T13:55:03.885Z face CA N Raja
What is Fund flow analysis? Let us have a look at this - we know traditionally balance sheet and profit and loss statements are prepared - Balance sheet would communicate what is the financial position as on a particular date and profit and loss statement would communicate what is the book profits t...
Difference between Debt and Equity
access_time 2018-12-19T06:13:35.657Z face CA N Raja
What is the difference between Debt and Equity? Let's say you want to start a business and cost of business $100Mn. For this you have to raise $100 Mn and then only you can use them.(for purchase of various assets like Land & Building, Plant & Machinery, Furniture & Fixtures, etc). Let me break that...
What is Letter of Credit?
access_time 2018-12-17T04:44:38.145Z face CA N Raja
Imagine a normal sale scenario where the buyer and seller are involved. The buyer would make the cash payment first then the seller would be dispatching the goods. This would generally happen when the buyer has cash at his disposal. But imagine a scenario where buyer does not have cash but in need o...
what is crossing of Cheque?
access_time 2018-12-15T12:31:03.329Z face CA N Raja
This is nothing but drawing two parallel lines on the face of the cheque. By crossing you are giving instruction to the banker not to pay the cheque by cash but you are directing to pay the money only through bank account or to the credit of the account of the customer. To know more click here...
Comparative Information in the Financial Statements
access_time 2018-12-12T06:31:40.208Z face CA N Raja
Add Content HereLet’s understand about providing Comparative information in the Financial Statements:Ind AS 1 Says Minimum comparative information should be provided – What is that? Let’s see – Ind AS Says “An entity should present comparative information in respect of the preceeding period for all ...
