MCQs on Methods of Human Resource Accounting

TORAN LAL VERMA

These MCQs are helpful in understanding the Methods of Human Resource Accounting. Solve these MCQs carefully and check your knowledge 1. Which method of Human Resource Accounting states that only scarce people should comprise the value of human resources? Replacement Cost Method Historical Cost Method Opportunity Cost Method Economic Value Method Answer 3. Opportunity Cost Method Explanation The Opportunity Cost Read More …

TIPS FOR CLEARING NET-JRF EXAM

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UGC NET, which is conducted by National Testing Agency (NTA) is a national level examination for the eligibility of Assistant Professor. Candidates who qualify for Junior Research Fellowship are eligible for scholarships for pursuing Ph.D. (more). Clearing NET in any subject is not an easy task and not everyone’s cup of tea. However, proper guidance could prove very useful in Read More …

Fishers Ideal Index Number: Calculation, Features and Limitation

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Fishers Ideal Index Number is one the important price index number. Prof Irving Fisher developed this index number after an extensive study of 134 different formulae. It is a type of weighted index number. Calculation Process: Calculation process of fishers formula is as follows For calculation, 9 columns are drawn. First columns for commodities, second for price in base year Read More …

ENTREPRENEURSHIP NOTES FOR B.COM V SEM AS PER NEW CBCS SYLLABUS

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Dear Students, here are your notes for the subject Entrepreneurship. These notes are in both Hindi and English. Download the files and go through them thoroughly. These notes are best viewed in WPS office. click HERE to download WPS office from play store. You can view the PowerPoint presentations of the classes on my Slideshare profile https://www.slideshare.net/ToranVerma/presentations

What are the functions of NSDL?

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National Securities Depository Limited (NSDL) is a central securities depository of India with its office in Mumbai. It was established in August 1996 as the first electronic securities depository company in the country. NSDL is governed by the Depositories Act, 1996 and it works under the jurisdiction of the Securities and Exchange Board of India (SEBI). It has been promoted by the UTI, NSE, State Bank Read More …

TYPES OF LEVERAGE

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Operating leverage: Operating leverage is concerned with the relationship between the firm’s sales revenue and its earnings before interest and taxes, or EBIT (Operating profit). Operating leverage is defined as the firm’s ability to use fixed operating costs to magnify the effects of changes in sales on its earnings before interest on tax. Degree of Operating Leverage The degree of Read More …

Capital Budgeting: Meaning, Nature and Process

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Meaning Capital Budgeting decision is considered most important and most critical decision for finance manager. It involves decisions related to long-term investments of capital nature. The returns from such investments are scattered over a number of years. Since it requires huge amount of funds, it is considered irreversible. Some examples of capital budgeting decisions are Purchase of new plant and Read More …

Wealth Maximization Objective

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Wealth Maximization Objective is also known as “Value Maximization” or “Net Present Worth Maximization.” This objective is considered appropriate for decision making. Wealth means the wealth of shareholders. The wealth of shareholders is determined by the market value of shares. Wealth also signifies Net Present Value(NPV) which is the difference between the present value of cash inflows and the present Read More …

History and Origin of Green Shoe Option

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The green shoe option, also known as an over-allotment option, was first introduced in the United States in the 1930s by the investment banking firm, Green Shoe Manufacturing Company. The company’s initial public offering was oversubscribed, indicating a higher demand for shares than the number of shares available for sale. To address this demand, the underwriters of the offering exercised Read More …

TORAN LAL VERMA

Syndicate Underwriting: An Overview Syndicate underwriting is a process in which multiple underwriters join together to provide financing for a large-scale project or investment. This approach allows for the sharing of risk and resources among the underwriters, and can help to ensure that large-scale investments are adequately funded. How Syndicate Underwriting works: When a company or organization needs to raise Read More …