16. Accumulated Benefit Obligation (ABO): An approximate measure of the liability of a plan in the event of a termination at the date the calculation is performed. 17. Acid-test ratio: Also called the quick ratio, the ratio of current assets minus inventories, accruals, and prepaid items to current liabilities. 18. Acquiree: A firm that is being acquired. 19. Acquirer: A …
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1. Abandonment option: The option of terminating an investment earlier than originally planned. 2. Abnormal returns: Part of the return that is not due to systematic influences (market wide influences). In other words, abnormal returns are above those predicted by the market movement alone. Related: excess returns. 3. Absolute priority: Rule in bankruptcy proceedings whereby senior creditors are required to …
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CIMA F2 FINANCIAL MANAGEMENT (E-BOOK) FREE DOWNLOAD CONTENTS Chapter # 1 Introduction to F2 Financial Management 1 Learning Outcomes 3 1.1 Introduction 3 1.2 International Financial Reporting Standards covered by the Financial Management syllabus 4 1.3 Advice and guidance for F2 candidates 4 1.4 Summary 6 Chapter # 2 Accounting for Investments 7 Learning Outcomes 9 2.1 Introduction 9 2.2 Accounting for investments 9 2.3 Investment in associates 10 2.4 Investment in subsidiaries 11 2.4.1 The principle of control 11 2.4.2 The requirement to prepare consolidated financial statements 12 2.4.3 Exclusion from preparing consolidated accounts 12 …
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Enterprise Resource Planning (ERP) A Managerial and Technical Prospective written by S. Parthasarathy. Contents Preface ………………………………………………………………………………………………... v Chapter-1 Introduction to ERP ………………………………………………………………………….. 1 1.1 Benefits of an ERP System ………………………………………………………………………………………………………..2 1.2 Limitations of the ERP System ………………………………………………………………………………………………...5 1.3 What do ERP systems cover? …………………………………………………………………………………………………...5 1.4 Challenges for Small and Midsize businesses today ………………………………………………………………..7 Chapter-2 Evolution of ERP ………………………………………………………………………………. 9 2.1 …
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Definition of auditing: According to Montgomery, a prominent American accountant: “Auditing is a systematic examination of books and records of a businesses and other organization, in order to ascertain or verify, and to report upon the facts regarding its financial operation and the result thereof.“ Scope of audit We can see scope of auditing by following headings: Legal Requirements: The …
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Q. No.1: Define Commercial banks. Ans. : Professor G Crowther has defined commercial banks in his book “An outline of money” in the following words: “A bank is a firm which collects money from those who have it spare. It lends to those who require it.” Q. No. 2: Define Customer of a bank. Ans. : A customer of a …
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Marketing Mix | 4 P’s of Marketing Marketers use different tools in order to get the desired response from the customers or best satisfy their needs. These tools are known as The Marketing Mix. Marketing Mix is probably the most famous term in marketing. The marketing mix consists of everything the firm can do to influence the demand for its products. Marketing …
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Q. How a Co-operative Society formed in Pakistan. Ans. The co-operative Societies, whose main object is the promotion of economic interests of its members, are established in Pakistan under the Co-operative Societies Act, 1925. Application for Registration: Following are the main requirements for the Application for Registration: 1. A society is registered if there are at least 10 members …
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Q. Define Depreciation and Discuss types of Depreciation methods. Ans. : DEPRECIATION: The reduction in value of a tangible fixed asset due to normal usage, wear and tear, new technology or unfavorable market conditions is called Depreciation. Assets, such as plants and machinery, buildings, vehicles, etc., which are expected to last more than one year, but not for infinity, are subject to …
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Past Papers of Principles of Commerce for I.COM Part I READ ONLINE You are Viewing:- PRINCIPLES OF COMMERCE (POC) I.COM I PAST PAPERS Please wait a Moment to Load DOWNLOAD FROM THE FOLLOWING LINKS But before Download, Please Like us on Facebook and Share this book on your social media, so that you can be informed about new future books. Media-Fire Links : Click …
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