Accounting standards related to banking1Accounting standards- meaning       Accounting Standards are the statements of co...
   To establish principles for reporting information about discontinuing operations       Objects is to enhance the abil...
CUSTOMERS QUESTIONNAIRE    Name : ...................      Age:............        Sex:...............    Address: ..........
(10)How is the sales promotion scheme communicated to you?       (a) Through sales representatives b)Through print media  ...
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Accounting standards related to banking

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Accounting standards related to banking

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Accounting standards related to banking

  1. 1. Accounting standards related to banking1Accounting standards- meaning  Accounting Standards are the statements of code of practice of the regulatory accounting bodies that are to be observed in the preparation and presentation of financial statements. In layman terms, accounting standards are the written documents issued by the expert institutes or other regulatory bodies covering various aspects of measurement, treatment, presentation and disclosure of accounting transactions.As-1 Disclosure of accounting policies To facilitate better understanding of financial statements. To facilitate meaningful comparison between financial statements of different enterprisesAs-15 Accounting for retirement and benefits in the financial statements of employees This statement deals with the accounting treatment of the cost of the retirement benefits in the financial statements of employers.As-17 Segment reportingReporting financial information about: u Different types of products and services an enterprise produces, and u The different geographical areas in which it operates.As-18 Related party disclosure  Related party relationship  Transaction beteween a reporting enterprise and its related partiesAs-21 Consolidated financial statements To formulate principles and procedures for preparation and presentation of consolidated financialstatementsAs-22 Taxes on income  Matching concept  Accrual concept  Concept of prudenceAs-24 Discontinuing operations
  2. 2.  To establish principles for reporting information about discontinuing operations  Objects is to enhance the ability of users of financial statements  To make projection of an enterprise’s cashflows  Earning generating capacity  Financial parties by segragating information about discontinuing opeations from information about continuing operations.As-27 Financial Reporting of interest in joint venture  To setout principles of proceed for accounting for interests in joint ventures and  Reporting of joint venture asset, liabilities, incomes and expenses in financial statements of venturers and investors.As-28 impairmentof assets  To identify the assets which are sick / unhealthy  To ensure that enterprise assets are carried at not more than their recoverable amount.
  3. 3. CUSTOMERS QUESTIONNAIRE Name : ................... Age:............ Sex:............... Address: ............................................. Contact No:...................................................(1)Which brand of bathing soap do you use ?...........................................(2) Is the same brand of soap used by your other family members? If not , which brand of bathing soap do they use?.......................................................(3) How would you rank following criterion for selecting a bathing soap ? (a) Color of soap (b) Fragrance of soap (c) Brand value (d) Price (e) Benefits (f) Packaging (g) Word of mouth (h) Advertisement (i) Promotional schemes(4) What comes in to your mind when you think about vevil ? (a) Soap of filmstars (b) Beauty soap (c) Nothing specific(5) Can you recall any current advertisement of vevil ? (a)Yes. (b) No.(6) Which is the most effective medium for promoting the product? (a) Advertising b)Sales promotion c)Public relation & Publicity d)Personal selling e)Internet(7) Out of total 100 points, allot the points according to your preference on thefollowing promotional schemes? (a) Price off (b) Discount coupons (c) Contests (d) Scratch card (e) Cross promotion (f) Cash refund (g) Prizes (h) Free trial(8) Do you perceive any change in quality of vevil during the sales promotion scheme? A)Superior b)Inferior C)No change(9) What type of impact does the sales promotion scheme on Lux creates on you? (a)Makes you switch to vevil (b)Buy it during sales promotion offer (c)Continue buying even after sales promotion offer is scrapped (d) No change in buying behavior
  4. 4. (10)How is the sales promotion scheme communicated to you? (a) Through sales representatives b)Through print media B )Through electronic media D)Through company’s stall(11)What are the problems faced during and after the sales promotion schemes? (a) Stock out Improper information Gifts not received Coupons not encashed Any other (13) In your family which age group gets most affected due to sales promotion schemesoffered?Kids Youngsters Adults Older people(14) How do you rate vevils on following parameters? Very satisfied Satisfied Neutral Dissatisfied Very dissatisfied(a) Price(b) Distribution Network(c) Quality(d) Advertising(e) Promotional Schemes

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