Cost Auditor: Appointment, Qualifications, Disqualifications
A Cost Accountant as defined in clause (b) of sub-section (1) of section 2 of the Cost and Works Accountants Act, 1959 (23 of 1959)…
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17 October 2020
What is Efficiency Audit? Objectives, Purpose, Scope, Report
Cost Audit has two important phases. The first phase is known as Efficiency Audit and the second phase is known as Propriety Audit. Let us…
16 October 2020
What is Cost Audit? Definition, Objectives, Advantages, Disadvantages
Cost Audit means the checking and verification of the cost accountancy books, records, statements, reports and other data related to the cost of a product or service being provided by a business unit.
15 October 2020
What is Credit Cards? Types, Advantages, Disadvantages, Features
What is Credit Cards? Credit Cards is defined as a card which can be used to obtain cash, goods or services up to a stipulated…
14 October 2020
What is Venture Capital Financing? Process, Stages, Features
What is Venture Capital Financing? In a narrow sense venture capital financing refers to, investment in new and tried enterprises that are lacking a stable…
13 October 2020
What is Factoring? Types, Advantages, Disadvantages, Mechanism
What is Factoring? Factoring is a financial technique where a specialized firm (factor) purchases from the clients accounts receivables that result from the sales of…
12 October 2020
What is Depository? Definition, Advantages, Mechanism
What is Depository? Depository is an organization which holds securities (shares, debentures, bonds etc.) in electronic (also known as ‘book entry’) form, in the same…
11 October 2020
What is Bought out Deals? Advantages, Disadvantages
What is Bought out Deals? A bought deal is an issue of new shares that is purchased by a single underwriter, with the intent of…
10 October 2020
What is Book Building? Definition, Process, Types, Benefits
What is Book Building? SEBI guidelines, 1995 defines book building as “A process undertaken by which a demand for the securities proposed to be issued…
9 October 2020
What is Credit Rating? Types, Process, Functons
What is Credit Rating? Credit rating involves analysis and assessment of companies and government that issues securities for raising finance from various markets. The credit…
8 October 2020