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what is the difference between derivatives and swaps ANS derivative is a product whose value is derived from an underlying asset in an contractual manner. swap is an agreement between two parties to exchange of cash flows in the future Q 1.WHAT IS BRS? 2.WHY DO WE PREPARE BALANCE SHEET? 3.WHAT IS TRIAL BALANCE? 4.WHAT IS VENTURE CAPITAL? 5. WHAT IS DEFFERED REVENUE EXPENDITURE? 6. what is mutualfund? 7. why net profit shown liabilities side in balance sheet? ANS brs-bankinag reconsilation statement which shows diffrence between passbook balance of cash book and cash balance in pass book. trial balance-which contains the expenditures and assets,incomes and liabilities. differed revenue exp-the benefit of expenditure will expire for long period.ex-company logo design or redesign mutual fund-pool the investments from small investors and invest in various sector of funds by experts. 7.because net profit increase the owner's capital stock split: A stock split or stock divide increases the number of shares in a public company. The price is adjusted such that the before and after market capitalization of the company remains the same Q Expand NSDAQ ? ANS National Association of Securities Dealer Automated Quotation. Its a Worlds largest and first electronic stock market, Which is in USA like what we have Nifty and Sensex in India. Q What is Reliability Testing ANS it is a type of testing in which one will perform testing on the one application by continuously in long period of time. this testing shows the stability of the application. what is mutualfund? ANS it is an amount which collected from investers in small amounts and put into various markets Q what is derivative? ANS derivative is a security, which price ultimately depends upon another asset of a company e.g:a company share price depends upon it's assets. Q what is IPO ANS t stands for Initial Public Offer.it means a company First time Issues it's to the shareholders. Q what is capital budgetting? ANS capital budgtting is a process of analysing and deciding of investment on longterm projects. Q Types of Debentures ANS Thre are many debentures but these are most important and interviwer concentarting more on these

reedemable debenture irredemable debenture convertible debenture non-convertible debenture 1.convertable or non-convertable 2.redamable or irredamable 3.participativeor non-participative Q why net profit shown liabilities side in balance sheet ANS Credit all incomes & gains As per 'Business Entity Concept', Assets minus external liabilities is called Networth & it includes Capital, Reserves & Surplus & Carried Forward balance of Profit. This networth is the company's liability towards the shareholders. In horizontal Balance Sheet it's shown on the liabilities side & in vertical Balance Sheet it's shown under Sources of Funds. Q share holdersfund ANS when the share holder bought the shares that all are share holdersfund Q what is capex ANS the expenditure which is incurred in the purpose of long term advantagious of the firm or money spent to acquire fixed assets such as land building or machinary Q GOOD WILL AND types?? ANS 1) Purchased Goodwill 2) Non purchased Goodwill. Goodwill is an accounting concept meaning the value of an entity over and above the value of its assets. The term was originally used in accounting to express the intangible but quantifiable "prudent value" of an ongoing business beyond its assets, resulting perhaps from the reputation the firm enjoyed with its clients.