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Out of the total profits, as disclosed by a company’s profit and loss account, determining the part of the profit (Divisible Profit) to be used for distribution amongst the shareholders as dividends is one of the most important functions of the accounts department. Arriving at that part of profit available for distribution as dividend depends…
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Management accounting equipment isn’t a luxury but necessary within the current competitive commercial enterprise environment. They provide the specified quantitative and qualitative statistics to managers for strategic selection-making. The effectiveness of this equipment largely depends on the accuracy of the facts fed into them. Therefore, ensuring factual accuracy and integrity while using those tools for…
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The accounting process or cycle starts with identifying and measuring financial transactions. It is followed by recording the transactions and subsequent steps in the accounting cycle. It ultimately culminates in preparing the final accounts as financial statements, viz. “Profit & Loss Account” and “Balance Sheet”. Various steps are involved in an accounting cycle, and we…
The objectives of financial accounting and the scope of financial accounting are to offer relevant, reliable, and well-timed facts about an employer’s overall financial performance and role. Financial accounting seeks to speak this information to various stakeholders, including buyers, lenders, authorities, organizations, and the general public. Top Objectives of Financial Accounting Objectives of financial accounting…
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In the capital market, companies raise funds by issuing various financial instruments. These financial instruments/ securities represent a claim on another economic unit’s assets or income stream. These financial claims are held for expected returns. A financial instrument issued under a set of terms and conditions about the payment of interest, dividend to the holder,…
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The regulatory frameworks of the Indian securities market are primarily overseen and regulated by the Securities and Exchange Board of India (SEBI). SEBI is the statutory regulatory body established under the Securities and Exchange Board of India Act, 1992, to protect the interests of investors and promote the development and regulation of the securities market…
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The sample size in the study bears severe implications for the accuracy of the results. In this article, you will know the precautions need to determine sample size. This may adversely affect the objectives of the research. The sampling activity consumes the resources of the research. The sampling activity consumes resources too. If the sample…
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The Export-Import Bank of India is the premier export finance institution of the country, set up in 1982 under the Export-Import Bank of India Act, 1981. In this article, you will know the services of EXIM bank. The government of India launched the institution with a mandate not just to enhance export from India but…
A research design is a plan or framework for carrying out the study. It provides specifics on the steps to collect the data required to formulate or address research issues. Although a general solution to the problem has already been developed, the study design describes the specifics—the how-to—of putting that solution into practice. In this…
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SEBI has announced several far-reaching reforms to promote the capital market and protect investors’ interests. In this article, you will know the recent reforms of capital market. Reforms in the secondary market have focused on three main areas struck line and functioning of stock exchange automation of reading and post-trade system and the beginning of…
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