It's a good presentation for those students who just started to learn accounting.
Basic theory of accounting must be clear, and there for here I have uploaded this presentation.
It's a good presentation for those students who just started to learn accounting.
Basic theory of accounting must be clear, and there for here I have uploaded this presentation.
Definition and history of merchant and investment banking, Who is a merchant banker, difference between investment and commercial banking and roles and functions of merchant and investment banking.
International Financial Reporting Standards- IFRSDipu Thomas joy
International Financial Reporting Standards (IFRS) are designed as a common global language for business affairs so that company accounts are understandable and comparable across international boundaries
Definition and history of merchant and investment banking, Who is a merchant banker, difference between investment and commercial banking and roles and functions of merchant and investment banking.
International Financial Reporting Standards- IFRSDipu Thomas joy
International Financial Reporting Standards (IFRS) are designed as a common global language for business affairs so that company accounts are understandable and comparable across international boundaries
Financial Statements and Business Model Canvas_Nov5th.pptxRashmi Gowda KM
In detail description about Financial Statements which includes Balance sheet, Income statement, Cash Flow and Statement of Retained Earning. Also there is explanation on Business Model Canvas
Role of Financial Statements
Auditors Report
Management Discussion and Analysis
Balance Sheet
Statement of Profit and Loss
Cash Flow statement
Accounting Polices
How to define Assets , Liabilities , Investments , Revenues , Expenses , Taxes, Cash Flow statements
This presentation is based on the subject Financial Accounting which helps the beginners to know the basic concept of accounting . This is according to the syllabus of Pt. Ravishankar University , Raipur and Durg University, Durg.
Finance for Managers
(Managerial Accounting)
Role of Financial Information
• Financial information pervades our economy
– It is the primary means of communication between profit seeking
organizations and their stakeholders
– For this reason organizations use financial measures internally as a broad indicator of performance
• This financial information provides a signal that something is wrong, but not what is wrong
• Financial information summarizes underlying activities
– But to explain financial results, managers need to dig deeper
– Detailed information provides additional insight into what is happening to
profits
how to sell pi coins effectively (from 50 - 100k pi)DOT TECH
Anywhere in the world, including Africa, America, and Europe, you can sell Pi Network Coins online and receive cash through online payment options.
Pi has not yet been launched on any exchange because we are currently using the confined Mainnet. The planned launch date for Pi is June 28, 2026.
Reselling to investors who want to hold until the mainnet launch in 2026 is currently the sole way to sell.
Consequently, right now. All you need to do is select the right pi network provider.
Who is a pi merchant?
An individual who buys coins from miners on the pi network and resells them to investors hoping to hang onto them until the mainnet is launched is known as a pi merchant.
debuts.
I'll provide you the Telegram username
@Pi_vendor_247
Turin Startup Ecosystem 2024 - Ricerca sulle Startup e il Sistema dell'Innov...Quotidiano Piemontese
Turin Startup Ecosystem 2024
Una ricerca de il Club degli Investitori, in collaborazione con ToTeM Torino Tech Map e con il supporto della ESCP Business School e di Growth Capital
where can I find a legit pi merchant onlineDOT TECH
Yes. This is very easy what you need is a recommendation from someone who has successfully traded pi coins before with a merchant.
Who is a pi merchant?
A pi merchant is someone who buys pi network coins and resell them to Investors looking forward to hold thousands of pi coins before the open mainnet.
I will leave the telegram contact of my personal pi merchant to trade with
@Pi_vendor_247
how can I sell pi coins after successfully completing KYCDOT TECH
Pi coins is not launched yet in any exchange 💱 this means it's not swappable, the current pi displaying on coin market cap is the iou version of pi. And you can learn all about that on my previous post.
RIGHT NOW THE ONLY WAY you can sell pi coins is through verified pi merchants. A pi merchant is someone who buys pi coins and resell them to exchanges and crypto whales. Looking forward to hold massive quantities of pi coins before the mainnet launch.
This is because pi network is not doing any pre-sale or ico offerings, the only way to get my coins is from buying from miners. So a merchant facilitates the transactions between the miners and these exchanges holding pi.
I and my friends has sold more than 6000 pi coins successfully with this method. I will be happy to share the contact of my personal pi merchant. The one i trade with, if you have your own merchant you can trade with them. For those who are new.
Message: @Pi_vendor_247 on telegram.
I wouldn't advise you selling all percentage of the pi coins. Leave at least a before so its a win win during open mainnet. Have a nice day pioneers ♥️
#kyc #mainnet #picoins #pi #sellpi #piwallet
#pinetwork
how to sell pi coins at high rate quickly.DOT TECH
Where can I sell my pi coins at a high rate.
Pi is not launched yet on any exchange. But one can easily sell his or her pi coins to investors who want to hold pi till mainnet launch.
This means crypto whales want to hold pi. And you can get a good rate for selling pi to them. I will leave the telegram contact of my personal pi vendor below.
A vendor is someone who buys from a miner and resell it to a holder or crypto whale.
Here is the telegram contact of my vendor:
@Pi_vendor_247
Yes of course, you can easily start mining pi network coin today and sell to legit pi vendors in the United States.
Here the telegram contact of my personal vendor.
@Pi_vendor_247
#pi network #pi coins #legit #passive income
#US
Currently pi network is not tradable on binance or any other exchange because we are still in the enclosed mainnet.
Right now the only way to sell pi coins is by trading with a verified merchant.
What is a pi merchant?
A pi merchant is someone verified by pi network team and allowed to barter pi coins for goods and services.
Since pi network is not doing any pre-sale The only way exchanges like binance/huobi or crypto whales can get pi is by buying from miners. And a merchant stands in between the exchanges and the miners.
I will leave the telegram contact of my personal pi merchant. I and my friends has traded more than 6000pi coins successfully
Tele-gram
@Pi_vendor_247
The secret way to sell pi coins effortlessly.DOT TECH
Well as we all know pi isn't launched yet. But you can still sell your pi coins effortlessly because some whales in China are interested in holding massive pi coins. And they are willing to pay good money for it. If you are interested in selling I will leave a contact for you. Just telegram this number below. I sold about 3000 pi coins to him and he paid me immediately.
Telegram: @Pi_vendor_247
The European Unemployment Puzzle: implications from population agingGRAPE
We study the link between the evolving age structure of the working population and unemployment. We build a large new Keynesian OLG model with a realistic age structure, labor market frictions, sticky prices, and aggregate shocks. Once calibrated to the European economy, we quantify the extent to which demographic changes over the last three decades have contributed to the decline of the unemployment rate. Our findings yield important implications for the future evolution of unemployment given the anticipated further aging of the working population in Europe. We also quantify the implications for optimal monetary policy: lowering inflation volatility becomes less costly in terms of GDP and unemployment volatility, which hints that optimal monetary policy may be more hawkish in an aging society. Finally, our results also propose a partial reversal of the European-US unemployment puzzle due to the fact that the share of young workers is expected to remain robust in the US.
USDA Loans in California: A Comprehensive Overview.pptxmarketing367770
USDA Loans in California: A Comprehensive Overview
If you're dreaming of owning a home in California's rural or suburban areas, a USDA loan might be the perfect solution. The U.S. Department of Agriculture (USDA) offers these loans to help low-to-moderate-income individuals and families achieve homeownership.
Key Features of USDA Loans:
Zero Down Payment: USDA loans require no down payment, making homeownership more accessible.
Competitive Interest Rates: These loans often come with lower interest rates compared to conventional loans.
Flexible Credit Requirements: USDA loans have more lenient credit score requirements, helping those with less-than-perfect credit.
Guaranteed Loan Program: The USDA guarantees a portion of the loan, reducing risk for lenders and expanding borrowing options.
Eligibility Criteria:
Location: The property must be located in a USDA-designated rural or suburban area. Many areas in California qualify.
Income Limits: Applicants must meet income guidelines, which vary by region and household size.
Primary Residence: The home must be used as the borrower's primary residence.
Application Process:
Find a USDA-Approved Lender: Not all lenders offer USDA loans, so it's essential to choose one approved by the USDA.
Pre-Qualification: Determine your eligibility and the amount you can borrow.
Property Search: Look for properties in eligible rural or suburban areas.
Loan Application: Submit your application, including financial and personal information.
Processing and Approval: The lender and USDA will review your application. If approved, you can proceed to closing.
USDA loans are an excellent option for those looking to buy a home in California's rural and suburban areas. With no down payment and flexible requirements, these loans make homeownership more attainable for many families. Explore your eligibility today and take the first step toward owning your dream home.
The Evolution of Non-Banking Financial Companies (NBFCs) in India: Challenges...beulahfernandes8
Role in Financial System
NBFCs are critical in bridging the financial inclusion gap.
They provide specialized financial services that cater to segments often neglected by traditional banks.
Economic Impact
NBFCs contribute significantly to India's GDP.
They support sectors like micro, small, and medium enterprises (MSMEs), housing finance, and personal loans.
2. Basic Accounting Concepts
• Financial accounting is based upon the
accounting equation.
Assets = Liabilities + Owners' Equity
• The balance sheet is an expanded
expression of the accounting equation.
3. • Assets are valuable resources that are owned by a
firm.
– They represent probable future economic benefits
and arise as the result of past transactions or
events.
• Liabilities are present obligations of the firm.
– They are probable future sacrifices of economic
benefits which arise as the result of past
transactions or events.
• Owners' equity represents the owners' residual
interest in the assets of the business.
– Residual interest is another name for owners'
equity.
Basic Accounting Concepts
4. Withdrawal by Owner
• A withdrawal by owner is treated
exactly the opposite of a contribution
by the owner.
5. Underlying Accounting
concepts
• The historical cost concept
• The money measurement concept
• The business entity concept
• The dual aspect concept
• The time interval concept
6. Fundamental accounting
concepts
• Going concern: Under UK accounting
standards, the going concern concept
implies that the business will continue to
operate for the foreseeable future.
– Examples:
• If the business is going to close down in the near
future;
• l where shortage of cash makes it almost certain
that the business will have to cease trading.
7. Fundamental accounting
concepts
• Prudence: The accountant should always exercise
caution when dealing with uncertainty while, at the
same time, ensuring that the financial statements
are neutral – that gains and losses are neither
overstated nor understated – and this is known as
prudence.
8. Fundamental accounting
concepts
• The accruals concept: The accruals concept
says that net profit is the difference between
revenues and the expenses incurred in
generating those revenues, i.e.
Revenues − Expenses = Net Profit
9. Fundamental accounting
concepts
• Separate determination: In determining the
aggregate amount of each asset or liability, the
amount of each individual asset or liability should
be determined separately from all other assets and
liabilities.
10. Types of Financial Statements.
• Income Statement:
Income Statement, also known as the
Profit and Loss Statement, reports the
company's financial performance in terms
of net profit or loss over a specified
period. Income Statement is composed of
the following two elements.
– Revenue
– Expense
11. Types of Financial Statements.
• Balance sheet: Presents the financial
position of an entity at a given date. It is
comprised of the following three
elements:
– Assets
– Liabilities
– Equity
12. Types of Financial Statements.
• Cash Flow Statement: presents the movement in
cash and bank balances over a period. The
movement in cash flows is classified into the
following segments
– Operating Activities: Represents the cash flow from
primary activities of a business.
– Investing Activities: Represents cash flow from the
purchase and sale of assets other than inventories.
– Financing Activities: Represents cash flow generated
or spent on raising and repaying share capital and debt
together with the payments of interest and dividends.
13. Types of Financial Statements.
• Statement of Changes in Equity: Statement of
Changes in Equity, also known as the Statement
of Retained Earnings, details the movement in
owners' equity over a period. The movement in
owners' equity is derived from the following
components
– Net Profit or loss during the period as reported in the
income statement.
– Share capital issued or repaid during the
period
– Dividend payments
– Gains or losses recognized directly in equity
(e.g. revaluation surpluses)
– Effects of a change in accounting policy or
correction of accounting error.
14. Accounting Standards in Pakistan
• The Institute of Chartered Accountants of Pakistan
(ICAP) is the accounting standards-setting body in
Pakistan. It works closely with State Bank of
Pakistan and Securities and Exchange Commission
of Pakistan (SECP), which is the regulator of
corporate sector. Section 234 of the Companies
Ordinance 1984 laid down the basic requirements
for preparation and submission of financial
statements. In recent years, Pakistan has made
significant progress in adopting and implementing
International Financial Reporting Standards (IFRS)
15. Accounting Standards Using
Internationally
• GAAP - Generally Accepted Accounting Principles: Also called
GAAP or US GAAP, are the generally accepted accounting
principles adopted by the U.S. Securities and Exchange
Commission (SEC).
• PCG - Plan Comptable General: is the first electronic accounts
in France. His computer concept, structure and features are
designed to facilitate learning and the use of all of the generally
accepted accounting.
• GoB - German Financial Accounting and Reporting: Also
Called German GAAP partly unwritten rules
for bookkeeping and accounting, arising primarily from science
and practice, the jurisprudence and recommendations of
business associations.
16. Accounting Standards Using
Internationally
• RAP or RAS: Russian Accounting Principles (RAP) or Russian
Accounting Standards (RAS), refer to the body of regulatory
documents concerning financial accounting and reporting
standards in the Russian Federation.
• Chinese Accounting Standards: are the accounting rules used in
mainland China. As of February 2010, the Chinese accounting
standard systems is composed of Basic Standard, 38 specific
standards and application guidance.
• UK GAAP, is the overall body of regulation establishing how
company accounts must be prepared in the United Kingdom.
This includes not only accounting standards, but also UK
company law.
17. Accounting Standards Using
Internationally
• International Financial Reporting
Standards - IFRS: are designed as a
common global language for business
affairs so that company accounts are
understandable and comparable across
international boundaries.
Countries Adoption of IFRS:
Australia, Brazil, Canada, European-Union, India,
Japan, Nepal, Pakistan, Russia, Singapore,
South Africa, Taiwan, Turkey.