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What is COST Center?

It is a location, person or items of


equipment for which cost may be
ascertained and use for the purpose
of cost control
 
What is meant by Market Capitalization?

 The total dollar market value of all of a


company's outstanding shares. Market
capitalization is calculated by multiplying a
company's shares outstanding by the current
market price of one share.
What is Royalty?

 A payment to an owner for the use of property,


especially patents, copyrighted works,
franchises or natural resources.Royalties are
usually expressed as a percentage of the
revenues obtained through the use of the
owner's property.
What is GDR?

 Global depository receipts


 GDR is a certificate issued by depository bank
by which we trade in securities of foreign
countries.
 
List out the differences between Funds Flow and Cash
Flow statements?

 cash flow statement tells about the cash


inflows and outflows to the organisation
funds flow statment tells about working
capital changes in the organisation
 
What is meant By ADR?

 ADR IS AMERICAN DEPOSITORY


RECEIPT.indian company raise the fund from
abroad by issuing equity to foreign investor.ADR is
receipt which is issued on basis of underlying
equity.

 ADR is traded in american bourse to insure the


liquidity.The price of ADR is alligned with the
equity that is listed in indian stock exchange.The
price is such to reduce the arbitrage.
What will you find in Balance Sheet?

 The Balance Sheet of the firm consists of two


sides.One is the righthand side and the other is
the lefthand side.Lefthand side contains all
liabilities of the firm and righthand side
contains all assets.
What is meant by company Deposits?

 company deposit is defined as liability of


company when it invited deposit from the
investor.company deposit can be asset of the
company when one company deposit with
other company.
What is a share?

Itis a unit of the capital of a


company.
What is Book Value?

Book value means the value of any


asset showen in financial statements
What are GAAP?

Enerally accepted accountig


principals
What is Secondary Market?

Secondary market refers to market


where securities are traded after
being initially offered to the public in
the primary market and/or listed on
the stock exchange.
What are Subsidiary Books?

There are 8 subsidiry book


purchasebook,salesbook,
debtorsboook, creditorsbook,
purchasereturnsbook,
salesreturnebook,cashbook,journal
proper
What is Face Value?

The face value of a share is the value


assigned to it by promoters of the
company and this value is shown in
the 'share certificate'.
What is Treasury Bills?

Treasury Bills are money market


instruments to finance the short term
requirements of the Government of
India. These are discounted securities
and thus are issued at a discount to
face value.
What is nominal account ?

 Account relating to income, expenses


, gains and losses
What is Real account?

real account tells about the assets which


come into the organisation & which goes
out to the organisation
princpal
debit all the assets which comes into the
organisation
credit all the assets which goes out to the
organisation
What is personal account?

Recording of transaction between


persons
What is merger?

The amalgamation of two business


enterprises into a new entity.
if there are two firms i.e. A and b
then merger means AB, BA or A or B
Which is the Biggest Stock Exchange in
India?

NSE (National Stock Exchange

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