Performance Budgeting refers to a budget in terms of functions, programmes and performance units (functions, activities and projects) reflecting the revenues and expenditures of an Organization or Government. Performance Budgeting refers to a budget in terms of functions, programmes and performance units (functions, activities and projects) reflecting the revenues andRead More →
Investment refers to employment of funds on assets with the aim of earning income or capital appreciation.It is essentially a sacrifice of current money or other resources for future benefits.There are various Investment Alternatives available with an investor. An investor has to carefully choose between different investment alternatives like negotiable securitiesRead More →
Securities refer to an investment that can be freely traded in the market and provides a right or claim on an asset and all future cash flows generated by that asset. According to Securities Contracts Regulation Act, 1956, “securities include shares, scrips, stocks, bonds, debentures, debenture stock or other marketable securities ofRead More →
Presentation/Project/Slides Transcript Topic: Dupont Analysis Dupont analysis also Dupont model is a financial ratio based on return on equity ratio that is used to analyze a company’s ability to increase its return on equity. It breaks down the return on equity ratio to explain how companies can increase their return forRead More →
This article explains in brief the Factoring Process and Types of Factoring. We recommend you to go through Factoring Introduction and utility and importance of factoring to get a better understanding of Factoring Process and Types of Factoring. Factoring Process The factoring process can be summarized in the activities of allRead More →
Factoring Importance Factoring Importance can be summarized in the points below: Immediate increase in cash flow – The client does not wait for the credit time period as he receives money immediately from the factor and bears a nominal fee for the waiting period. Less Costly – It reduces theRead More →
Factoring is a financial transaction between two parties, client and a factor, in which the client sells its accounts receivable (Money owed to client by a buyer) to the factor to receive money immediately in exchange. Factoring is an agreement in which receivables arising out of a sale of goods/servicesRead More →
The important activities of a Leasing Process can be summarized as below: Leasing process (1) Lease Selection – The leasing process starts when the lessee enters into a leasing contract with the lessor. Lessee approaches the Manufacturers and Suppliers, gathers all details about the required asset (design, specifications, price, installation, warranty,Read More →
Introduction to Indian Financial System – The financial system of a country is an important tool for economic development of the country, as it helps in creation of wealth by linking savings with investments. It facilitates the flow of funds form the households (savers) to business firms (investors) to aidRead More →
There are various types of lease on the basis of: The extent to which the risks and rewards are transferred The number and nature of parties to the transaction The domicile of the equipment manufacturer Types of Lease: On the basis of extent to which the risks and rewards are transferred thereRead More →
A bill is a negotiable money market instrument used to finance trade related transactions. According to the Indian Negotiable Instruments Act, 1881, “It is an instrument in writing containing an unconditional order, signed by the maker of the bill, directing a certain person to pay a certain sum ofRead More →
Leasing or Lease Financing is one of the most important and most flexible financial service. Lease A Lease is a contractual arrangement or transaction between two or more parties, in which one party owning an asset or equipment (lessor) provides an asset to another party (lessee) for use or transfers theRead More →