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Unit 3: Exotic Options
Unit 4: Cryptocurrencies
Unit 1: Analysis of Corporate Financial Statements
Unit 2: Introduction and Approaches of Valuation
Unit 3: Dividend Discount Model and Discounted Cash Flow Valuations
Unit 4: Relative Valuation and Multiples
Unit 1: Statistical Properties of Financial Returns & Univariate Time Series and Applications to Finance
Unit 2: Modelling Volatility – Conditional Heteroscedastic Models
Unit 3: Modelling Volatility and Correlations – Multivariate GARCH Models
Unit 4: Vector Autoregressive Models (VAR), Granger Causality Test (GCT) and Johansen Cointegration Test (JCT)
Unit -1 Basics of Personal Finance and Tax Planning
Unit 2 - Managing Insurance Need
Unit 1: Introduction to Projects and their Appraisal
Unit 2: Financial Appraisal
Unit 3: Project Risk Analysis and Project Financing
Unit 4: Social Appraisal and Aspects of Project Management
Unit 3 - Managing Investments
Unit 4: Investing in Real Estate and Retirement Planning
Unit 1: Introduction to Finance
Unit 2: Investment Decisions
Capital Structure, Theories and Value of the firm
What is Capital Structure? Capital structure refers to how a company finances its assets, specifically the proportions of: Debt: Money borrowed (e.g., loans, bonds). Equity: Money from owners (e.g., common shares, retained earnings). Optimum Capital St...
Net Income Approach
The Net Income (NI) Approach, proposed by Durand, suggests that a company's capital structure (the mix of debt and equity) significantly impacts its valuation. This means that changing the amount of debt a company uses (financial leverage) will affect the over...
Net Operating Income approach
The Net Operating Income (NOI) Approach, also suggested by Durand, presents a contrasting view to the NI Approach. It argues that a company's capital structure is irrelevant to its overall value. In simpler terms, changing the amount of debt a company uses wil...
Preparing Financial Statements for a Sole Proprietorship
Financial statements for a sole proprietorship are prepared at the end of an accounting period to show the business's financial position and profitability. The statements include income, expenses, assets, and liabilities Stages of Accounting The accounting pro...
Format for Preparing Financial Statements for IND-AS Companies
Division II, Schedule III of the Companies Act, 2013 prescribes the format for financial statements of companies in India that follow Indian Accounting Standards (IND-AS). This format is applicable to all IND-AS compliant companies except banking companies, in...
Traditional Approach
The Traditional Approach to capital structure sits between the two extremes of the Net Income (NI) and Net Operating Income (NOI) approaches. It acknowledges that a company's capital structure (mix of debt and equity) does affect its value and cost of capital,...
Understanding Financial Statements of a Joint Stock Company as per the Companies Act 2013
What is a Joint Stock Company (JSC)? A Joint Stock Company (JSC) is a type of business structure where ownership is represented by shares. These shares are traded on the stock market. Key Features: Limited Liability: Shareholders of a JSC have limited liabil...
Understanding the contents of a Corporate Annual Report
An annual report is a comprehensive document that provides a detailed overview of a company's activities and performance over the preceding year. It serves as a crucial communication tool, sharing information with various stakeholders about the company's opera...
Meaning and Need for Globalization of Accounting Standards
Globalization of accounting standards refers to the development and adoption of a common set of accounting rules and practices that are used across different countries. This aims to create a consistent and comparable framework for financial reporting, regardle...
Adoption versus Convergence
Adoption vs. Convergence of Accounting Standards When discussing the move toward global accounting standards, you'll often hear the terms "adoption" and "convergence." While both aim to achieve greater harmonization, they represent distinct approaches: 1. Adop...
Convergence of IAS with IFRS
The Institute of Chartered Accountants of India (ICAI) created the accounting standards for India. India took the official decision to converge IAS with IFRS in 2007. Instead of adopting IFRS entirely, the ICAI and IASB worked together to create high-quality a...
Salient features of Ind-AS
Indian Accounting Standards (Ind AS) - Key Features The Institute of Chartered Accountants of India (ICAI) introduced Indian Accounting Standards (Ind AS) to bring Indian accounting practices closer to international standards. Ind AS is based on the Internatio...
Introduction to Indian Accounting Standards
What are Ind AS? Global Standards, Indian Twist: Ind AS are accounting rules used in India that are based on international accounting standards (called IFRS - International Financial Reporting Standards). Think of it like taking a globally accepted recipe an...
IND-AS 7: Cash Flow Statement
Understanding the Statement of Cash Flows (SCF) Let's break down the Statement of Cash Flows (SCF) in simple terms. It's like a report card that shows how a company manages its money, where the money came from, and where it went. 1. Introduction What is it? ...
IND-AS 109: Financial Instruments
IND-AS 109 is an accounting standard that dictates how companies should recognize, measure, and present financial assets and financial liabilities in their financial statements. Think of it as a rulebook for handling things like: Cash and Bank Accounts: Pr...
Management Accounting
Management Accounting Management accounting focuses on the design and use of accounting information systems within a company to aid management in making informed decisions to achieve organizational objectives. It's about providing relevant information to mana...
Cost Accounting versus Management Accounting
Cost Concepts
Basics of Costs What is Cost? Cost is the monetary value of resources sacrificed or to be sacrificed for goods and services that are expected to bring current or future benefits/value to a firm. Essentially, it's the price we pay to create value. Key characte...
Elements of Cost
Cost accounting classifies costs into three primary categories: Material, Labor, and Expenses. Material Cost Material cost represents the cost of all resources used in processing or which aid in the processing of goods. It's incurred to add value to the final...
Overheads
Assignment of Direct and Indirect Costs Direct Costs: Costs that can be specifically and exclusively identified with a given cost object. They can be accurately traced to cost objects. Example: Direct materials used in producing a specific product. Indire...