Cost of Capital
What is Cost of Capital? Cost of capital is defined "as the minimum rate of return that a firm must earn on its investment so…
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23/09/2020
Social Audit
Social audit may be defined as a commitment to systematic assessment of and reporting on some meaningful, definable domain of a company’s activities that have social impact.
24/10/2020
Merchant Banking
What is Merchant Banking? Merchant Bank may be defined as a financial institution conducting money market activities and lending, underwriting and financial advice, and investment…
01/10/2020
Leavening Agent
What is Leavening Agent? Leavening agents are the agents that increase the surface area of the dough or batter by creating gas bubbles in the…
16/07/2020
Internal Control
What is Internal Control? The plan of organization and all the methods & procedures adopted by the management of an entity to assist in achieving…
18/07/2020
Book Building
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…
09/10/2020
Capital Rationing
What is Capital Rationing? Capital rationing is a process of selecting the mix of acceptable projects that provides the highest overall Net Present Value (NPV)…
22/09/2020
Propriety Audit
What is Propriety Audit? The propriety audit is confined to examine the validity of appropriations or is concerned with verifying that there is no leakage…
23/10/2020
Capital Budgeting
What is Capital Budgeting? Capital budgeting (or investment appraisal) is the planning process used to determine whether an organization's long term investments such as new…
22/09/2020
Audit Report
What is Audit Report? Audit Report is the reports that form the medium of communication of the auditor's views to the members of the company.…
26/07/2020