This document is an analysis of the company Infosys submitted to Mrs. Dhaarna Singh Rathore. It begins by thanking the guide for her support and guidance. It then outlines the topics that will be discussed in the analysis, including Infosys' profile, balance sheet, capital structure, ratio analysis, accounting standards and software used, and credibility. The body of the document discusses these topics, providing details on Infosys' leadership, financial statements over five years, accounting principles and conventions followed, and an overview of the company.
In 1981, seven engineers started Infosys Limited with $250. It has grown to become a large global technology company focused on bringing great ideas and solutions to clients. Infosys had an initial public offering in 1993 and was listed on Indian stock exchanges. Despite decreasing dividend yield and payout in recent years, Infosys' earnings per share has increased 31% compared to 2011, benefiting shareholders. The company continues to maintain high net margins and returns on equity.
ICICI Bank is India's second largest bank. It was founded in 1955 as the Industrial Credit and Investment Corporation of India to support the industrialization of India. ICICI Bank launched in 1994 and became the first Indian bank to list on the New York Stock Exchange in 2000. ICICI Bank provides a wide range of banking and financial services including retail banking, credit cards, investment banking, insurance, and private banking. It has over 800 branches across India and has expanded internationally with subsidiaries in countries like Canada, Russia, Singapore, and the United Kingdom.
This document provides an overview of mutual funds in India. It discusses the history of mutual funds in India, starting with the establishment of the Unit Trust of India in 1963. It then covers the entry of public sector funds in 1987 and private sector funds in 1993, and increased regulation by SEBI in the following decades. The document also lists some of the major mutual fund companies currently operating in India and provides their approximate market shares as of 2015.
The document outlines the rules and structure for a banking sector quiz organized by Vijay Mohan Gahlot of MERI. It provides instructions that participants should raise their hands to answer, they will be given one minute to answer, and must get the question fully correct in one attempt. It also advises cooperation and no disturbances. The quiz will have 4 rounds covering logos/taglines, mutual funds, banking questions, and e-banking. Each round lists multiple choice questions within the given topic.
1. The document discusses ratio analysis and financial analysis. Ratio analysis is a tool that evaluates the financial position and performance of a firm by establishing relationships between financial statement items.
2. Financial analysis identifies the financial strengths and weaknesses of a firm. It is done by analyzing ratios calculated from a firm's balance sheet and income statement. Key ratios include liquidity ratios, profitability ratios, and leverage ratios.
3. Ratio analysis involves comparing a firm's ratios to standards like its own past ratios, competitor ratios, industry averages, and projected ratios. This allows users to evaluate the firm's financial stability, profitability, and efficiency over time.
The document discusses the results of a study on the impact of COVID-19 lockdowns on air pollution. The study found that lockdowns led to short-term reductions in nitrogen dioxide and fine particulate matter concentrations globally. However, the impacts on air quality were temporary and levels returned to pre-pandemic levels once restrictions were lifted and activity resumed.
Research Project Report on Growth of Venture Capital Finance in India and Rol...Piyush Gupta
The research project report “Growth of Venture Capital Finance in India and role of Business Confidence Index” is undertaken as a part of MBA curriculum at Kurukshetra University. Venture Capital Finance is a mode of financing a high risk and new business ventures and is no more in the dormant stage in India.
The academic research study has been undertaken in order to know the current scenario of venture capital finance in India and to predict it near future rate of growth. The report also lookouts for market share of different economic sectors in terms of Venture Capital Investments and analyses growth of venture capital investment in these sectors.
The research project report further analyse whether values of Business Confidence Index can predict growth rate of Venture Capital Investments. For this reason Business Confidence Index by Confederation of Indian Industry (CII) has been used.
The report starts with Introduction to the topic i.e. Venture Capital Financing. It then throws light of this Industry in India. The report than provides objectives of this project, reviews of literature done and Research methodology used. It then provides details of Analysis and Interpretation followed by findings and conclusion.
In 1981, seven engineers started Infosys Limited with $250. It has grown to become a large global technology company focused on bringing great ideas and solutions to clients. Infosys had an initial public offering in 1993 and was listed on Indian stock exchanges. Despite decreasing dividend yield and payout in recent years, Infosys' earnings per share has increased 31% compared to 2011, benefiting shareholders. The company continues to maintain high net margins and returns on equity.
ICICI Bank is India's second largest bank. It was founded in 1955 as the Industrial Credit and Investment Corporation of India to support the industrialization of India. ICICI Bank launched in 1994 and became the first Indian bank to list on the New York Stock Exchange in 2000. ICICI Bank provides a wide range of banking and financial services including retail banking, credit cards, investment banking, insurance, and private banking. It has over 800 branches across India and has expanded internationally with subsidiaries in countries like Canada, Russia, Singapore, and the United Kingdom.
This document provides an overview of mutual funds in India. It discusses the history of mutual funds in India, starting with the establishment of the Unit Trust of India in 1963. It then covers the entry of public sector funds in 1987 and private sector funds in 1993, and increased regulation by SEBI in the following decades. The document also lists some of the major mutual fund companies currently operating in India and provides their approximate market shares as of 2015.
The document outlines the rules and structure for a banking sector quiz organized by Vijay Mohan Gahlot of MERI. It provides instructions that participants should raise their hands to answer, they will be given one minute to answer, and must get the question fully correct in one attempt. It also advises cooperation and no disturbances. The quiz will have 4 rounds covering logos/taglines, mutual funds, banking questions, and e-banking. Each round lists multiple choice questions within the given topic.
1. The document discusses ratio analysis and financial analysis. Ratio analysis is a tool that evaluates the financial position and performance of a firm by establishing relationships between financial statement items.
2. Financial analysis identifies the financial strengths and weaknesses of a firm. It is done by analyzing ratios calculated from a firm's balance sheet and income statement. Key ratios include liquidity ratios, profitability ratios, and leverage ratios.
3. Ratio analysis involves comparing a firm's ratios to standards like its own past ratios, competitor ratios, industry averages, and projected ratios. This allows users to evaluate the firm's financial stability, profitability, and efficiency over time.
The document discusses the results of a study on the impact of COVID-19 lockdowns on air pollution. The study found that lockdowns led to short-term reductions in nitrogen dioxide and fine particulate matter concentrations globally. However, the impacts on air quality were temporary and levels returned to pre-pandemic levels once restrictions were lifted and activity resumed.
Research Project Report on Growth of Venture Capital Finance in India and Rol...Piyush Gupta
The research project report “Growth of Venture Capital Finance in India and role of Business Confidence Index” is undertaken as a part of MBA curriculum at Kurukshetra University. Venture Capital Finance is a mode of financing a high risk and new business ventures and is no more in the dormant stage in India.
The academic research study has been undertaken in order to know the current scenario of venture capital finance in India and to predict it near future rate of growth. The report also lookouts for market share of different economic sectors in terms of Venture Capital Investments and analyses growth of venture capital investment in these sectors.
The research project report further analyse whether values of Business Confidence Index can predict growth rate of Venture Capital Investments. For this reason Business Confidence Index by Confederation of Indian Industry (CII) has been used.
The report starts with Introduction to the topic i.e. Venture Capital Financing. It then throws light of this Industry in India. The report than provides objectives of this project, reviews of literature done and Research methodology used. It then provides details of Analysis and Interpretation followed by findings and conclusion.
COMPARATIVE STUDY OF FINANCIAL STATEMENTS OF INFOSYS FOR THE YEAR 2013-2014Vivek Mahajan
This document is a project report submitted by a student analyzing the comparative financial statements of Infosys for the years 2013-2014. It includes an introduction to the subject of comparative financial statements and Infosys Ltd. It then provides definitions and comparative analyses of Infosys' balance sheet, income statement, and cash flow statement for the given years. The report concludes with comments on Infosys' prospects and an overall conclusion.
This document provides a financial analysis and SWOT analysis of Infosys for 2012-2013. It includes details of Infosys' IPO and stock listing information. The SWOT analysis identifies strengths like a high skill level in IT and large workforce, as well as weaknesses like being smaller than global competitors. Opportunities include emerging markets, while threats include increased global competition from low-wage countries. The financial position section notes that despite a decreased dividend yield and payout, earnings per share increased 31% from 2011, benefiting shareholders.
- The document analyzes the ratio analysis of Amara Raja Batteries Limited over 5 years from 2009-2014.
- Key ratios like current ratio, quick ratio, total debt ratio, and debt-equity ratio are calculated from the company's annual reports.
- Current ratios were above 2:1 standard except in 2011-2012. Debt ratios increased over time, showing a rising dependence on debt financing rather than equity.
The document defines a stock exchange as an organization that assists, regulates, and controls trading of securities. It explains that stock exchanges provide a platform for companies to issue stock/shares to raise funds, and for stock brokers and traders to buy and sell stocks, bonds, and securities. The key functions of a stock exchange are to list companies, facilitate trading of securities, regulate market participants and transactions, and support price discovery.
- Nestlé is a large multinational company headquartered in Switzerland that produces food and beverages. It has been operating in India since 1912.
- Nestlé India now has 7 manufacturing facilities and 4 branch offices across India. It produces products under major brands like Nescafe, Maggi, Milkybar, Milo, KitKat, and Nestea.
- Ratio analysis is a technique used to analyze a company's financial statements. It involves calculating financial ratios and comparing them over time, against industry averages, or between companies to evaluate performance.
Ratio analysis is a useful management tool that allows managers to analyze financial results and trends over time to identify organizational strengths and weaknesses. It involves calculating and comparing various types of ratios related to profitability, liquidity, asset usage, debt, and investor returns. Higher ratios may indicate better performance, with targets varying by industry. The document then provides examples of specific profitability, liquidity, turnover, valuation, and leverage ratios, calculating them for Hindustan Unilever for 2014 and 2015 to analyze the company's financial performance.
FINANCIAL ANALYSIS OF RELIANCE JIO PDF.pdfVismayTyagi
The document provides an overview of financial analysis and ratio analysis. It discusses the need to analyze financial statements to better understand a company's financial position and performance. It classifies ratios into traditional categories such as liquidity, activity, profitability, and debt. Common financial analysis tools include ratio analysis, funds flow analysis, and cash flow analysis. Ratio analysis involves calculating and comparing financial metrics over time, against industry benchmarks, and between companies to evaluate performance. The summary discusses the purpose and importance of financial analysis and ratio analysis for decision making.
Project on mutual funds is the better investments planProjects Kart
This document is a project report submitted for an MBA program. It discusses mutual funds as better investment plans. The report includes an acknowledgements section, declaration, executive summary, and table of contents. It covers introduction to mutual funds, their various aspects, company profiles, objectives and scope of the study, research methodology, data analysis and interpretation, findings and conclusions, and suggestions and recommendations. The project provided a learning experience for the author and scope to analyze investor preferences for mutual funds in terms of asset management companies, products, options, and investment strategies.
The document is a summer training project report on studying mutual funds at Mahindra Finance. It includes an introduction, objectives of the study, methodology, and chapters on mutual funds as investments and the history of mutual funds in India. The project examines mutual funds and their importance as an investment for common individuals to participate in the growing Indian economy. It collects both primary and secondary data on customer knowledge and perceptions of mutual funds through surveys. The report aims to provide insights into mutual funds and make recommendations to help attract more investors.
Solved Comprehensive Project Cbse Class 12 Accountancy ProjectDan John
The document discusses the benefits of exercise for mental health. Regular physical activity can help reduce anxiety and depression and improve mood and cognitive functioning. Exercise boosts blood flow and levels of neurotransmitters and endorphins that elevate and stabilize mood.
Full Project Report on SBI mutual funds.AKSHAY TYAGI
This document summarizes a student project on investor perceptions of mutual funds submitted for an MBA program. It includes declarations, acknowledgements, guide certificates, and outlines of the project contents. The student investigated investor preferences in mutual funds, including the types of products, options, and investment strategies preferred by investors in India. The project analyzed primary data collected through surveys to understand factors influencing investor decisions when purchasing mutual funds.
A Study on Financial Performance of Infosys Ltd using Ratio Analysiskulbirsingh100
This paper is regarding analysis of financial performance of Infosys Limited.Financial
Statements are those statements which deliver information about profitability, efficiency,
performance and financial position of the concern. Financial statements analysis is a powerful
contrivance for a variety of users of financial statements. Different users have different
objectives in wisdom about the financial circumstances of the concern. Financial statements
deliver information to investors, debtors, creditors, stakeholder and public about the financial
position, financial condition, efficiency and performance of the business. It is study about
accounting ratios among various items included in balance sheet.
Financial Statment Analysis of TATA MOTORSHussain bohra
Tata Motors is a leading Indian automaker and part of the Tata Group, one of India's largest business conglomerates. Founded in 1945, Tata Motors is India's largest automobile company, with a 70% market share in commercial vehicles. It has manufacturing facilities in India as well as operations in the UK, South Korea, Thailand, and Spain, and owns the Jaguar Land Rover luxury brands.
Comparative statement of reliance industries ltdvijay jha
Reliance Industries Ltd is an Indian conglomerate founded as a textile company by Dhirubhai Ambani. The company has diversified into petrochemicals, oil and gas exploration, refining and other industries. The balance sheet comparison from 2009 to 2010 shows an increase in total assets but a decrease in total liabilities. Key increases include net block, inventories and debtors. However, capital work in progress and unsecured loans decreased significantly. The current financial position is assessed as weak due to negative working capital in both years.
A PERFORMANCE EVALUATION OF MUTUAL FUND Nirav Thanki
This document provides an overview of the mutual fund industry globally and in India. It discusses that mutual funds first originated in the United States in 1929 and have since grown to $12 trillion in assets globally by 2007, making them the largest financial investment vehicles. In India, the mutual fund industry was established in 1963 with the formation of Unit Trust of India. The industry has grown significantly since privatizing in 1993, and now has over 45 fund houses and approximately $20 billion in assets. The document outlines the key benefits of mutual funds for investors and discusses the continued growth potential of the industry in India.
This document provides an overview of a project report on mutual funds. It begins with an acknowledgement section thanking those who assisted with the project. It then outlines the need for the study as understanding mutual funds and their schemes. The objectives are listed as providing information on mutual fund benefits, types of schemes, market trends, specific fund schemes, distribution channels, and marketing strategies. The document also notes some limitations of the study and provides an executive summary of key findings. It concludes with an index of topics that will be covered in the full report.
This presentation made by the students of IIIT Naya Raipur for a case competition details the entrepreneurial journey of the unicorn startup, BharatPe, and the challenges it ensued during the Covid-19 Pandemic.
A project report on cash and fund flow analysis and ratio analysis of dksskn,...Babasab Patil
The document provides an overview of the industrial profile and history of DKSSKN, Chikodi. It discusses that initially under French rule, the sugar industry started to develop in Mauritius. When Britain gained control in 1810, sugar production grew significantly and became the dominant industry. A key development was the abolition of slavery in 1835, which was opposed by colonists but led to increased immigration of workers from India to replace slave labor. Overall, the British period saw the sugar industry and the Mauritian economy prosper greatly up until independence was achieved in 1968.
This presentation describes the journey of Nithin Kamath, about the problems he was facing in his early career and how he created those problems into a million-dollar idea for his success
It is the oldest exchange and most of the index heavy weight stocks are traded in this exchange. The BSE 30 includes the top 30 stocks by market capitalization and this represents the Indian Sensex.
COMPARATIVE STUDY OF FINANCIAL STATEMENTS OF INFOSYS FOR THE YEAR 2013-2014Vivek Mahajan
This document is a project report submitted by a student analyzing the comparative financial statements of Infosys for the years 2013-2014. It includes an introduction to the subject of comparative financial statements and Infosys Ltd. It then provides definitions and comparative analyses of Infosys' balance sheet, income statement, and cash flow statement for the given years. The report concludes with comments on Infosys' prospects and an overall conclusion.
This document provides a financial analysis and SWOT analysis of Infosys for 2012-2013. It includes details of Infosys' IPO and stock listing information. The SWOT analysis identifies strengths like a high skill level in IT and large workforce, as well as weaknesses like being smaller than global competitors. Opportunities include emerging markets, while threats include increased global competition from low-wage countries. The financial position section notes that despite a decreased dividend yield and payout, earnings per share increased 31% from 2011, benefiting shareholders.
- The document analyzes the ratio analysis of Amara Raja Batteries Limited over 5 years from 2009-2014.
- Key ratios like current ratio, quick ratio, total debt ratio, and debt-equity ratio are calculated from the company's annual reports.
- Current ratios were above 2:1 standard except in 2011-2012. Debt ratios increased over time, showing a rising dependence on debt financing rather than equity.
The document defines a stock exchange as an organization that assists, regulates, and controls trading of securities. It explains that stock exchanges provide a platform for companies to issue stock/shares to raise funds, and for stock brokers and traders to buy and sell stocks, bonds, and securities. The key functions of a stock exchange are to list companies, facilitate trading of securities, regulate market participants and transactions, and support price discovery.
- Nestlé is a large multinational company headquartered in Switzerland that produces food and beverages. It has been operating in India since 1912.
- Nestlé India now has 7 manufacturing facilities and 4 branch offices across India. It produces products under major brands like Nescafe, Maggi, Milkybar, Milo, KitKat, and Nestea.
- Ratio analysis is a technique used to analyze a company's financial statements. It involves calculating financial ratios and comparing them over time, against industry averages, or between companies to evaluate performance.
Ratio analysis is a useful management tool that allows managers to analyze financial results and trends over time to identify organizational strengths and weaknesses. It involves calculating and comparing various types of ratios related to profitability, liquidity, asset usage, debt, and investor returns. Higher ratios may indicate better performance, with targets varying by industry. The document then provides examples of specific profitability, liquidity, turnover, valuation, and leverage ratios, calculating them for Hindustan Unilever for 2014 and 2015 to analyze the company's financial performance.
FINANCIAL ANALYSIS OF RELIANCE JIO PDF.pdfVismayTyagi
The document provides an overview of financial analysis and ratio analysis. It discusses the need to analyze financial statements to better understand a company's financial position and performance. It classifies ratios into traditional categories such as liquidity, activity, profitability, and debt. Common financial analysis tools include ratio analysis, funds flow analysis, and cash flow analysis. Ratio analysis involves calculating and comparing financial metrics over time, against industry benchmarks, and between companies to evaluate performance. The summary discusses the purpose and importance of financial analysis and ratio analysis for decision making.
Project on mutual funds is the better investments planProjects Kart
This document is a project report submitted for an MBA program. It discusses mutual funds as better investment plans. The report includes an acknowledgements section, declaration, executive summary, and table of contents. It covers introduction to mutual funds, their various aspects, company profiles, objectives and scope of the study, research methodology, data analysis and interpretation, findings and conclusions, and suggestions and recommendations. The project provided a learning experience for the author and scope to analyze investor preferences for mutual funds in terms of asset management companies, products, options, and investment strategies.
The document is a summer training project report on studying mutual funds at Mahindra Finance. It includes an introduction, objectives of the study, methodology, and chapters on mutual funds as investments and the history of mutual funds in India. The project examines mutual funds and their importance as an investment for common individuals to participate in the growing Indian economy. It collects both primary and secondary data on customer knowledge and perceptions of mutual funds through surveys. The report aims to provide insights into mutual funds and make recommendations to help attract more investors.
Solved Comprehensive Project Cbse Class 12 Accountancy ProjectDan John
The document discusses the benefits of exercise for mental health. Regular physical activity can help reduce anxiety and depression and improve mood and cognitive functioning. Exercise boosts blood flow and levels of neurotransmitters and endorphins that elevate and stabilize mood.
Full Project Report on SBI mutual funds.AKSHAY TYAGI
This document summarizes a student project on investor perceptions of mutual funds submitted for an MBA program. It includes declarations, acknowledgements, guide certificates, and outlines of the project contents. The student investigated investor preferences in mutual funds, including the types of products, options, and investment strategies preferred by investors in India. The project analyzed primary data collected through surveys to understand factors influencing investor decisions when purchasing mutual funds.
A Study on Financial Performance of Infosys Ltd using Ratio Analysiskulbirsingh100
This paper is regarding analysis of financial performance of Infosys Limited.Financial
Statements are those statements which deliver information about profitability, efficiency,
performance and financial position of the concern. Financial statements analysis is a powerful
contrivance for a variety of users of financial statements. Different users have different
objectives in wisdom about the financial circumstances of the concern. Financial statements
deliver information to investors, debtors, creditors, stakeholder and public about the financial
position, financial condition, efficiency and performance of the business. It is study about
accounting ratios among various items included in balance sheet.
Financial Statment Analysis of TATA MOTORSHussain bohra
Tata Motors is a leading Indian automaker and part of the Tata Group, one of India's largest business conglomerates. Founded in 1945, Tata Motors is India's largest automobile company, with a 70% market share in commercial vehicles. It has manufacturing facilities in India as well as operations in the UK, South Korea, Thailand, and Spain, and owns the Jaguar Land Rover luxury brands.
Comparative statement of reliance industries ltdvijay jha
Reliance Industries Ltd is an Indian conglomerate founded as a textile company by Dhirubhai Ambani. The company has diversified into petrochemicals, oil and gas exploration, refining and other industries. The balance sheet comparison from 2009 to 2010 shows an increase in total assets but a decrease in total liabilities. Key increases include net block, inventories and debtors. However, capital work in progress and unsecured loans decreased significantly. The current financial position is assessed as weak due to negative working capital in both years.
A PERFORMANCE EVALUATION OF MUTUAL FUND Nirav Thanki
This document provides an overview of the mutual fund industry globally and in India. It discusses that mutual funds first originated in the United States in 1929 and have since grown to $12 trillion in assets globally by 2007, making them the largest financial investment vehicles. In India, the mutual fund industry was established in 1963 with the formation of Unit Trust of India. The industry has grown significantly since privatizing in 1993, and now has over 45 fund houses and approximately $20 billion in assets. The document outlines the key benefits of mutual funds for investors and discusses the continued growth potential of the industry in India.
This document provides an overview of a project report on mutual funds. It begins with an acknowledgement section thanking those who assisted with the project. It then outlines the need for the study as understanding mutual funds and their schemes. The objectives are listed as providing information on mutual fund benefits, types of schemes, market trends, specific fund schemes, distribution channels, and marketing strategies. The document also notes some limitations of the study and provides an executive summary of key findings. It concludes with an index of topics that will be covered in the full report.
This presentation made by the students of IIIT Naya Raipur for a case competition details the entrepreneurial journey of the unicorn startup, BharatPe, and the challenges it ensued during the Covid-19 Pandemic.
A project report on cash and fund flow analysis and ratio analysis of dksskn,...Babasab Patil
The document provides an overview of the industrial profile and history of DKSSKN, Chikodi. It discusses that initially under French rule, the sugar industry started to develop in Mauritius. When Britain gained control in 1810, sugar production grew significantly and became the dominant industry. A key development was the abolition of slavery in 1835, which was opposed by colonists but led to increased immigration of workers from India to replace slave labor. Overall, the British period saw the sugar industry and the Mauritian economy prosper greatly up until independence was achieved in 1968.
This presentation describes the journey of Nithin Kamath, about the problems he was facing in his early career and how he created those problems into a million-dollar idea for his success
It is the oldest exchange and most of the index heavy weight stocks are traded in this exchange. The BSE 30 includes the top 30 stocks by market capitalization and this represents the Indian Sensex.
The document provides information about key stock market indices in India, including the BSE Sensex and Nifty 50. It discusses what they are, how they are calculated, their objectives, and historical performance. Specifically, it notes that the Sensex is a market capitalization-weighted index of 30 large, well-established companies listed on the Bombay Stock Exchange. It aims to measure market movements, serve as a benchmark for fund performance, and facilitate index-based derivatives. The top sectors and companies in the Sensex by weight are also outlined.
The document discusses various topics related to stocks and stock markets. It begins by defining what a stock is and how stock markets function. It then focuses on the Bombay Stock Exchange (BSE), describing it as the oldest stock exchange in India. A key index for BSE, the S&P BSE SENSEX, is explained in detail, including how it is calculated using the free float method and its top constituent companies. The document also covers other related terms like market capitalization, PE ratio and criteria for selecting stocks on the SENSEX index.
The document provides an overview of the Sensex and Nifty stock market indices in India. It discusses that the Sensex tracks the performance of the 30 largest companies listed on the Bombay Stock Exchange, while Nifty tracks the 50 largest companies listed on the National Stock Exchange. It provides details on how the indices are calculated and composed. It also discusses sectoral indices and provides examples of different sectoral indices that track specific industries.
Apple 2016 Financial Report Analysis_SWOT_IntroductionObaida Mubarak
The document provides an analysis of Apple Inc., including its history, vision, mission, products, markets, and financial performance. It discusses Apple's founding in 1976, current CEO Tim Cook, and products such as the iPhone, iPad, Mac computers, and iTunes store. The analysis also examines Apple's financial statements from 2014-2016, noting a 27.85% increase in revenue to $233.7 billion in 2015 and a 14% decrease in profit to $45.7 billion in 2016.
The document discusses the National Stock Exchange of India (NSE) and its key stock market indices - SENSEX and NIFTY. It provides details on how the NSE was established in 1992 as India's first electronic stock exchange. It operates from Mumbai and tracks over 1,600 companies. The NIFTY 50 index, owned by NSE, tracks the performance of 50 large companies across sectors. It is one of the main benchmarks for the Indian equity market and widely used for derivatives.
Apple Company's Financial Analysis was based on the solved Horizontal Analysis, Trend Analysis, Vertical Analysis and through the formulas using the Financial Ratios.
The document discusses cash flow statements, which show a company's cash inflows and outflows from operating, investing, and financing activities. Cash flow from operating activities includes cash from sales, services, and payments for supplies, employees, taxes. Investing activities involve cash from purchases/sales of property and equipment and other investments. Financing activities include cash from issuing/repaying debt and equity. The cash flow statement is important for understanding a company's liquidity and ability to meet obligations.
Cash Flow Statement is a basic concept which every young manager must learn. This presentation excellently explains what you should know about this topic!
Accounting involves identifying, measuring, and communicating financial information about an organization. It aims to provide useful data to both internal and external users to help them make informed decisions. The accounting cycle involves recording transactions, preparing trial balances, making adjustments, and generating financial statements. Generally accepted accounting principles (GAAP) and concepts like the business entity, money measurement, and matching principles provide guidelines for accountants.
This document discusses the key concepts and principles of accounting. It defines accounting as identifying, recording, and communicating economic events of a business to interested users. It explains the processes of identifying transactions, recording transactions chronologically in journals and ledgers, and communicating information through financial reports. The document outlines the nature and functions of accounting in providing important financial information to business owners and stakeholders for decision making. It also discusses the different users of accounting information, both internal and external, and how the principles of accounting establish standards for financial reporting.
This document discusses the key concepts and principles of accounting. It defines accounting as identifying, recording, and communicating economic events of a business to interested users. It explains the processes of identifying transactions, recording transactions chronologically in journals and ledgers, and communicating information through financial reports. The document outlines the nature and functions of accounting in providing important financial information to business owners and stakeholders for decision making. It also discusses the different users of accounting information, both internal and external, and how the principles of accounting establish standards for financial reporting.
Accounting concepts andprinciples all important
In financial accounting
Cost accounting
Management accounting
GAAR principles are differernt
Application in economics and accounts corporete accounting
This document discusses accounting concepts, principles, and conventions. It begins by outlining the learning outcomes of understanding basic accounting concepts, principles, and conventions. It then provides an overview of key topics like the entity concept, money measurement concept, periodicity concept, and others. The document emphasizes that concepts, principles, and conventions provide uniformity and structure for accounting. It stresses that financial statements should be prepared consistently according to generally accepted accounting principles.
The document summarizes a presentation on financial statement analysis for non-finance managers. It covers the objectives of the presentation which are to expose the basic principles of accounting, educate on the relevance of financial statements, provide understanding of financial statement elements and indicators, and interpret financial statements. It then discusses accounting concepts and principles like the economic entity, monetary unit, and historical cost assumptions. Specific accounting principles around matching revenues and expenses, revenue recognition, and the going concern assumption are also outlined. Finally, key accounting conventions regarding consistency, prudency, materiality and objectivity are defined.
What are the basic concepts of accounting (1)Maqsood Marqas
1. *Double-Entry Bookkeeping*: The fundamental principle of accounting is the double-entry bookkeeping system. This system requires every transaction to have two equal and opposite effects on the financial position of a company. Each transaction is recorded in at least two accounts: a debit and a credit. Debits represent assets and expenses, while credits represent liabilities, equity, and income. The accounting equation, Assets = Liabilities + Equity, is a direct result of the double-entry bookkeeping system.
2. *The Accounting Equation*: As mentioned earlier, the accounting equation, Assets = Liabilities + Equity, represents the basic relationship between the resources owned by a company (assets), the claims against those resources by creditors (liabilities), and the claims by the owners (equity). This equation is the foundation of the balance sheet and helps maintain the balance of financial records.
3. *Financial Statements*: Financial statements are the end products of the accounting process, presenting the financial performance and position of a company. The three primary financial statements are:
- *Balance Sheet*: This statement provides a snapshot of a company's financial position at a specific point in time. It lists the assets, liabilities, and equity of the company, showing how the resources are financed.
- *Income Statement*: The income statement reports a company's financial performance over a specific period. It shows the revenue, expenses, and resulting net income or net loss.
- *Cash Flow Statement*: The cash flow statement details the sources and uses of cash over a given period, classified into operating, investing, and financing activities.
4. *Accrual Accounting vs. Cash Accounting*: Accounting can be done on either an accrual basis or a cash basis. In accrual accounting, transactions are recorded when they occur, regardless of cash inflows or outflows. This method matches revenues with expenses, providing a more accurate picture of a company's financial performance. In contrast, cash accounting records transactions only when cash is received or paid, making it simpler but less precise.
5. *Accounting Period*: Businesses divide their financial activities into specific time intervals, called accounting periods. The most common periods are months, quarters, and years. This division allows for the systematic reporting and analysis of financial information, making it easier to track performance and compare results over time.
6. *Revenue Recognition*: Determining when to recognize revenue is a critical aspect of accounting. Revenue is recognized when it is earned and realizable, regardless of when the cash is received. This principle ensures that revenue is matched with the corresponding expenses incurred to generate that revenue, resulting in accurate financial statements.
This document provides an introduction to the concepts of accounting. It discusses the objectives of accounting, including understanding different types of accounting and their distinctions. The history and development of accounting are overviewed. Accounting is described as the language of financial decisions, and its importance and uses for various stakeholders are outlined. The key types of accounting covered are financial accounting, management accounting, and cost accounting.
The document discusses the objective and methodology of analyzing the financial statements of SDG Software Pvt Ltd. It aims to understand the profitability, solvency, liquidity, and financial position of the company. Secondary data sources like annual reports and interactions with finance employees will be used. The analysis will involve comparing financial statements over multiple years and applying analytical tools and ratios. Key financial statements like the income statement, balance sheet, cash flows will be examined to derive useful measurements and relationships.
BSBFIN601 Training Delivery Presentation .pptxIsurikaPerera2
Here are the key steps to prepare for financial management:
1. Analyze previous financial reports to identify reasons for profits or losses through vertical and horizontal analysis.
2. Review the business plan to establish critical dates and initiatives that will require or generate financial resources.
3. Research reasons for previous profit and loss trends by analyzing cash flow trends and undertaking financial statement analysis.
4. Review statutory tax requirements and identify tax compliance deadlines and liabilities to ensure obligations are met.
This document outlines the syllabus for the Financial Accounting course for the 1st year of a B.Com degree. The syllabus covers key accounting concepts like the double-entry system, accounting standards, and preparation of final accounts. It also covers topics like partnership accounts, joint venture accounts, and accounting for non-profit organizations. The syllabus is divided into 5 units that will cover fundamental accounting principles, journals, ledgers, adjustments to accounts, branch accounts, and partnership accounts.
This document outlines the syllabus for the Financial Accounting course for the 1st year of a B.Com degree. The syllabus covers key accounting concepts like the double-entry system, accounting standards, and preparation of final accounts. It also covers topics like partnership accounts, joint venture accounts, and accounting for non-profit organizations. The syllabus is divided into 5 units that will cover fundamental accounting principles, journals and ledgers, adjustments to accounts, various specialized accounting topics, and partnership accounts.
This document discusses accounting theory, which provides a logical framework for accounting practice and explains existing financial reporting rules and procedures. It outlines key concepts in accounting theory like the transaction concept and materiality concept. The document also discusses the objectives of accounting theory in providing a basis for predicting accounting behaviors and events. It notes that accounting theory has evolved from a focus on stewardship to incorporating financial reporting and management accounting. Various accounting standards bodies and their roles are also outlined.
Introduction of accounting_2016_09_24_05_08_16_467Bandri Nikhil
The document provides an introduction to accounting, including its meaning, definitions, objectives, and essential aspects. Accounting is defined as the process of recording, classifying, summarizing, and communicating financial information. The key objectives are to systematically record transactions, determine financial results, assess financial position, and provide information to users. Essential aspects include recording, classifying, summarizing, analyzing, interpreting, and communicating financial data. The document also discusses the accounting cycle and basic accounting concepts such as assets, liabilities, capital, income, and expenses.
The document provides an introduction to accounting, including its meaning, definitions, objectives, and essential aspects. Accounting is defined as the process of recording, classifying, summarizing, and communicating financial information. The key objectives are to systematically record transactions, determine financial results, assess financial position, and provide information to users. Essential aspects include recording, classifying, summarizing, analyzing, interpreting, and communicating financial data. The document also discusses the accounting cycle and key accounting concepts such as assets, liabilities, capital, income, and expenses.
Accounting involves systematically recording all financial transactions of a business entity. The key objectives of accounting are to maintain records of transactions, ascertain profits and losses, determine the financial position of the entity, provide information to users of financial statements, and assist management. Financial statements like the income statement and balance sheet are prepared using accounting principles such as separate entity, money measurement, and accrual basis. Qualitative characteristics of accounting information include reliability, relevance, understandability, and comparability.
The document provides an overview of key accounting concepts including the three primary forms of business organization (sole proprietorship, partnership, corporation), branches of accounting (financial accounting, management accounting), the basic financial statements (income statement, balance sheet, cash flow statement), accounting principles, concepts, and conventions. It also describes the three principal types of business activity (financing, investing, operating), and defines key terms like assets, liabilities, equity, revenues and expenses.
Financial accounting is primarily concerned with recording business transactions and preparing general purpose financial statements for internal and external users. It focuses on reports such as the statement of financial position and income statement. Managerial accounting also prepares financial statements but they are for internal users only. Both financial and managerial accounting are needed to develop accounting information and maintain controls for effective business management.
This document provides an overview of accounting concepts and principles. It defines accounting as the process of recording, classifying, and summarizing financial transactions and interpreting the results. It describes the evolution of accounting from ancient times to the development of the double-entry system. The key accounting concepts discussed include the accounting cycle, branches of accounting, users of accounting information, and accounting concepts and conventions such as the business entity, cost, and matching concepts. It also summarizes the classification of accounts, golden rules of double-entry accounting, and the objectives of accounting.
Seminar: Gender Board Diversity through Ownership NetworksGRAPE
Seminar on gender diversity spillovers through ownership networks at FAME|GRAPE. Presenting novel research. Studies in economics and management using econometrics methods.
Vicinity Jobs’ data includes more than three million 2023 OJPs and thousands of skills. Most skills appear in less than 0.02% of job postings, so most postings rely on a small subset of commonly used terms, like teamwork.
Laura Adkins-Hackett, Economist, LMIC, and Sukriti Trehan, Data Scientist, LMIC, presented their research exploring trends in the skills listed in OJPs to develop a deeper understanding of in-demand skills. This research project uses pointwise mutual information and other methods to extract more information about common skills from the relationships between skills, occupations and regions.
2. Elemental Economics - Mineral demand.pdfNeal Brewster
After this second you should be able to: Explain the main determinants of demand for any mineral product, and their relative importance; recognise and explain how demand for any product is likely to change with economic activity; recognise and explain the roles of technology and relative prices in influencing demand; be able to explain the differences between the rates of growth of demand for different products.
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After this first you should: Understand the nature of mining; have an awareness of the industry’s boundaries, corporate structure and size; appreciation the complex motivations and objectives of the industries’ various participants; know how mineral reserves are defined and estimated, and how they evolve over time.
"Does Foreign Direct Investment Negatively Affect Preservation of Culture in the Global South? Case Studies in Thailand and Cambodia."
Do elements of globalization, such as Foreign Direct Investment (FDI), negatively affect the ability of countries in the Global South to preserve their culture? This research aims to answer this question by employing a cross-sectional comparative case study analysis utilizing methods of difference. Thailand and Cambodia are compared as they are in the same region and have a similar culture. The metric of difference between Thailand and Cambodia is their ability to preserve their culture. This ability is operationalized by their respective attitudes towards FDI; Thailand imposes stringent regulations and limitations on FDI while Cambodia does not hesitate to accept most FDI and imposes fewer limitations. The evidence from this study suggests that FDI from globally influential countries with high gross domestic products (GDPs) (e.g. China, U.S.) challenges the ability of countries with lower GDPs (e.g. Cambodia) to protect their culture. Furthermore, the ability, or lack thereof, of the receiving countries to protect their culture is amplified by the existence and implementation of restrictive FDI policies imposed by their governments.
My study abroad in Bali, Indonesia, inspired this research topic as I noticed how globalization is changing the culture of its people. I learned their language and way of life which helped me understand the beauty and importance of cultural preservation. I believe we could all benefit from learning new perspectives as they could help us ideate solutions to contemporary issues and empathize with others.
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5 Tips for Creating Standard Financial ReportsEasyReports
Well-crafted financial reports serve as vital tools for decision-making and transparency within an organization. By following the undermentioned tips, you can create standardized financial reports that effectively communicate your company's financial health and performance to stakeholders.
Lecture slide titled Fraud Risk Mitigation, Webinar Lecture Delivered at the Society for West African Internal Audit Practitioners (SWAIAP) on Wednesday, November 8, 2023.
Independent Study - College of Wooster Research (2023-2024) FDI, Culture, Glo...AntoniaOwensDetwiler
"Does Foreign Direct Investment Negatively Affect Preservation of Culture in the Global South? Case Studies in Thailand and Cambodia."
Do elements of globalization, such as Foreign Direct Investment (FDI), negatively affect the ability of countries in the Global South to preserve their culture? This research aims to answer this question by employing a cross-sectional comparative case study analysis utilizing methods of difference. Thailand and Cambodia are compared as they are in the same region and have a similar culture. The metric of difference between Thailand and Cambodia is their ability to preserve their culture. This ability is operationalized by their respective attitudes towards FDI; Thailand imposes stringent regulations and limitations on FDI while Cambodia does not hesitate to accept most FDI and imposes fewer limitations. The evidence from this study suggests that FDI from globally influential countries with high gross domestic products (GDPs) (e.g. China, U.S.) challenges the ability of countries with lower GDPs (e.g. Cambodia) to protect their culture. Furthermore, the ability, or lack thereof, of the receiving countries to protect their culture is amplified by the existence and implementation of restrictive FDI policies imposed by their governments.
My study abroad in Bali, Indonesia, inspired this research topic as I noticed how globalization is changing the culture of its people. I learned their language and way of life which helped me understand the beauty and importance of cultural preservation. I believe we could all benefit from learning new perspectives as they could help us ideate solutions to contemporary issues and empathize with others.
Understanding how timely GST payments influence a lender's decision to approve loans, this topic explores the correlation between GST compliance and creditworthiness. It highlights how consistent GST payments can enhance a business's financial credibility, potentially leading to higher chances of loan approval.
Eco-Innovations and Firm Heterogeneity.Evidence from Italian Family and Nonf...
Accounting report infosys company
1. Module: Introduction to Financial Accounting
Accounting Analysis Of The Company
SUBMITTED TO: MRS. DHAARNA SINGH RATHORE
1 | P a g e C a n d i d a t e s : A . I s h a n J u n e j a . B . J u h i P r e m j a n i
2. Module: Introduction to Financial Accounting
I take this opportunity to express gratitude and deep regards to my
guide (respected professor DHAARNA SINGH RATHOD) for her
exemplary guidance, monitoring and constant encouragement
throughout the course of this thesis. The blessings, help and
guidance given by her carry us a long way in the journey of life on
which I am about to embark. I am obliged to staff members of Auro
University, for the valuable information provided by them in their
respective fields. I am grateful for their cooperation during the
period of my review paper. Lastly, I thank the almighty, my parents
and financial accounting module leader for their constant
encouragement without which the review paper would not be
possible.
2 | P a g e C a n d i d a t e s : A . I s h a n J u n e j a . B . J u h i P r e m j a n i
3. Module: Introduction to Financial Accounting
3 | P a g e C a n d i d a t e s : A . I s h a n J u n e j a . B . J u h i P r e m j a n i
Serial number Topic Page number
1. Company profile 4
2. Introduction of Infosys 5
3. Summary of the report 6
4. Accounting Principles 7
5. Balance sheet of Infosys 11
6. Capital Structure 15
7. Ratio Analysis 18
8. Accounting Standards 22
9. Accounting Software
used
25
10. Credibility of Infosys 27
11. Conclusion 31
12. References 32
4. Module: Introduction to Financial Accounting
Name of the Company: INFOSYS
Names Age Current Position
N.R Narayana Murthy 69 Founder of the board
Dr. Vishal Sikka 58 Chief executive officer and
managing director
Pravin Rao 49 Chief Operating Officer
R. Seshasayee 46 Chairman of the board
Carol. M browner 51 Independent Director
Prof. John W.
Etchemendy
58 Independent Director
Roopa Kudva 54 Independent Director
Jeffrey Sean Lehman 43 Independent Director
Ravi Venkatesan 48 Independent Director
Kiran Mazumder-Shaw 52 Independent director
4 | P a g e C a n d i d a t e s : A . I s h a n J u n e j a . B . J u h i P r e m j a n i
5. Module: Introduction to Financial Accounting
Infosys is a global leader in consulting, technology, and
outsourcing and next-generation services. It enables clients in
more than 50 countries to outperform the competition and stay
ahead of the innovation curve. With US$8.83 billion in LTM Q1
FY16 revenues and 179,000+ employees, it is helping
enterprises to renew themselves while also creating new
avenues to generate value. It provides enterprises with
strategic insights on what lies ahead. It helps enterprises to
transform and thrive in a changing world through strategic
consulting, operational leadership, and the co-creation of
breakthrough solutions, including those in mobility,
sustainability, big data, and cloud computing.
Infosys has a growing global presence with more than
179,000+ employees. Globally, it has 85 sales and marketing
offices and 100 development centres as at March 31, 2015.
Milestones
Board decides to increase the dividend pay-out ratio to up
to 50% of post-tax profits.
Infosys announces USD 250 million ‘Innovate in India
Fund’ to support Indian start-ups.
Infosys acquired Panaya, Inc., a leading provider of
automation technology for large scale enterprise software
management.
The Report of Infosys includes:
5 | P a g e C a n d i d a t e s : A . I s h a n J u n e j a . B . J u h i P r e m j a n i
6. Module: Introduction to Financial Accounting
Accounting principles followed by INFOSYS.
Accounting standards followed- and methods under
each standard.
Accounting software followed (Computer and
accounting) by INFOSYS.
Capital structure of the company and fluctuations if any
in last five years.
Personal comments on company’s credibility and
market position.
Accounting Principles:
6 | P a g e C a n d i d a t e s : A . I s h a n J u n e j a . B . J u h i P r e m j a n i
7. Module: Introduction to Financial Accounting
Accounting Principles are those rules of action adopted by
the accountants universally while recording accounting
transactions. The principles of accounting are classified into
two sub categories which are as follows:
CONCEPTS CONVENTIONS
Business Entity Consistency
Money Measurement Full Disclosure
Going Concern Conservatism
Cost Concept Materiality
Dual Aspect --
Accounting Period --
Matching concept --
Accounting Concepts are the basic assumptions or conditions
upon which the science of accounting is based.
CONCEPTS:
7 | P a g e C a n d i d a t e s : A . I s h a n J u n e j a . B . J u h i P r e m j a n i
8. Module: Introduction to Financial Accounting
Business Entity:
This concept implies that a business unit is separate and distinct from
the persons who supplies capital to it. Irrespective of the form of
organization, a business unit has got its own individuality as
distinguished from the persons who own or control it. The accounting
equation (i.e. Assets= Liabilities + Capital) is the best example.
Money measurement:
Money is the only practical unit of measurement that can be employed
to achieve homogeneity of financial data, so accounting records have
only those transactions which can be expressed in terms of money.
Example: sales, purchases and so on.
Going Concern:
It is assumed that a business unit has a reasonable expectation of
continuing business at a profit for an indefinite period of time. Due to
this concept the suppliers supply goods on credit and the fixed assets are
recorded at original cost and not at liquidation value; depreciation is
also charged on original cost without concern to realization value.
Cost concept:
Cost concept means that the amount where any asset is bought is to be
written in the financial statement. The marked price is not to be written
here but exact the amount in which the asset is bought should be
written. Hence the assets are recorded at the cost incurred in acquiring
them. It will reduce the scope for subjectivity and personal bias.
Dual Aspect:
This is the basic concept of accounting. According to this concept, every
financial transaction involves a two-fold aspect: yielding of that benefit
and giving of that benefit. So there must be two effects one receiving
8 | P a g e C a n d i d a t e s : A . I s h a n J u n e j a . B . J u h i P r e m j a n i
9. Module: Introduction to Financial Accounting
effect and the other giving effect. That’s why every debit has a
corresponding credit.
Accounting Period:
The measurement of business income or a loss on a whole life basis is
very simple. But for that purpose the company has to be liquidated to
find the performance. To get out of this, the final accounts are prepared
on periodical basis normal for a year.
Matching:
This concept is based on the accounting period concept. The most
important objective of running a business is to ascertain profit
periodically. The determination of profit of a particular accounting
period is essentially a process of matching the revenue recognized
during the period and the costs to be allocated to the period to obtain
the revenue.
CONVENTIONS:
Accounting conventions:
The term convention denotes circumstances or traditions which guide
the accountants while preparing the accounting statements.
Consistency:
Accounting rules, practices and conventions should be continuously
observed and applied i.e., they should not change from one year to
another. The results of different years will be comparable only when
accounting rules are continuously adhered to from year to year.
Full Disclosure:
According to this convention, all accounting statements should be
honestly prepared and to that end full disclosure of all significant
information should be made. All information which is of material
9 | P a g e C a n d i d a t e s : A . I s h a n J u n e j a . B . J u h i P r e m j a n i
10. Module: Introduction to Financial Accounting
interest to proprietors, creditors and investors should be disclosed in
accounting statements.
Conservatism:
Conservatism means taking the gloomy view of a situation. It is a policy
of caution or playing safe. With this, the businessmen take into account
all the possible losses which may occur and ignore the possible gains in
future while recording the accounts. The closing stock is valued at
market price or cost price whichever is less.
Materiality:
Whether something should be disclosed in the accounts or not in the
financial statements will depend on whether it is material or not.
Materiality depends on the amount involved in the transaction. For
example, the expense incurred in purchasing a waste basket worth Rs.50
is termed as expense for the year rather than an asset. Customs also
drives the materiality only round figures have to be recorded to make
the figures manageable without affecting the accuracy.
NOTE: The financial statements of INFOSYS and its subsidiaries are
prepared in compliance with the Companies Act, 1956 and generally
accepted accounting principles in India (Indian GAAP). INFOSYS is
following the revised schedule VI as notified by the Ministry of
Corporate Affairs with effect from April 1, 2011, in the financial
statements under discussion.
10 | P a g e C a n d i d a t e s : A . I s h a n J u n e j a . B . J u h i P r e m j a n i
11. Module: Introduction to Financial Accounting
Balance sheet of Infosys ------------- in Rs. Cr. --------------
Mar ‘ 15 Mar ‘ 14 Mar ‘ 13 Mar ‘ 12 Mar ‘ 11
12 mths 12 mths 12 mths 12 mths 12 mths
Sources of
Fund
Total Share
capital
574.00 286.00 287.00 287.00 287.00
Equity Share
capital
574.00 286.00 287.00 287.00 287.00
Share App
Money
0.00 0.00 0.00 0.00 0.00
Pref. share
capital
0.00 0.00 0.00 0.00 0.00
Reserves 47,494.00 41,806.00 35,772.00 29,470.00 24,214.00
Net worth 48,068.00 42,092.00 36,059.00 29,757.00 24,501.00
Secured
Loans
0.00 0.00 0.00 0.00 0.00
Unsecured
Loans
0.00 0.00 0.00 0.00 0.00
Total Debt 0.00 0.00 0.00 0.00 0.00
Total
Liabilities
48.068.00 42,092.00 36.059.00 29,757.00 24,501.00
Mar ‘ 15 Mar ‘ 14 Mar ‘ 13 Mar ‘ 12 Mar ‘ 11
11 | P a g e C a n d i d a t e s : A . I s h a n J u n e j a . B . J u h i P r e m j a n i
12. Module: Introduction to Financial Accounting
12 mths 12 mths 12 mths 12 mths 12 mths
Application
Of funds
Gross Block 12,827.00 10,374.00 8,029.00 4,061.00 4,056.00
Less:
Revaluation
Reserves
0.00 0.00 0.00 0.00 0.00
Less: Accum.
Depreciation
5,480.00 4,642.00 3,576.00 0.00 0.00
Net Block 7,347.00 5,732.00 4,453.00 4,061.00 4,056.00
Capital work
in progress
769.00 954.00 1,135.00 588.00 249.00
Investments 6,857.00 6,717.00 4,344.00 1,409.00 1,325.00
Inventories 0.00 0.00 0.00 0.00 0.00
Sundry
Debtors
8,627.00 7,336.00 6,365.00 5,404.00 4,212.00
Cash and
Bank Bal.
27,722.00 24,100.00 20,401.00 18,057.00 13,665.00
Total Current
Assets
36,349.00 31,436.00 26,766.00 23,461.00 17,877.00
Loans and
advances
10,491.00 7,873.00 6,330.00 6,296.00 5,347.00
Fixed
deposits
0.00 0.00 0.00 0.00 0.00
12 | P a g e C a n d i d a t e s : A . I s h a n J u n e j a . B . J u h i P r e m j a n i
13. Module: Introduction to Financial Accounting
Total CA,
Loans and
Advances
46,840.00 39,309.00 33,096.00 29,757.00 23,224.00
Deferred
Credit
0.00 0.00 0.00 0.00 0.00
Current
Liabilities
5,700.00 4,503.00 3,181.00 2,454.00 1,880.00
Provisions 8,045.00 6,117.00 3,788.00 3,604.00 2,473.00
Total CL
and
Provisions
13,745.00 10,620.00 6,969.00 6,058.00 4,353.00
Net Current
Assets
33,095.00 28,689.00 26,127.00 23,699.00 18,871.00
Misc.
expenses
0.00 0.00 0.00 0.00 0.00
Total Assets 48,068.00 42,092.00 36,059.00 29,757.00 24,501.00
Contingent
Liabilities
1,461.00 1,020.00 1,693.00 1,024.00 1,016.00
Book Value
(Rs.)
418.54 736.64 627.00 518.21 426.73
13 | P a g e C a n d i d a t e s : A . I s h a n J u n e j a . B . J u h i P r e m j a n i
14. Module: Introduction to Financial Accounting
Period Instrument Authorized
Capital
Issued
Capital
PAID-UP
From To ( In Rs. ) ( In Rs. ) Shares
(nos)
Face
Value
Capital
2014 2015 Equity
Share
600 574.24 1,14,84,
72,332
5 574.24
2013 2014 Equity
share
300 285.7 57,14,02
,566
5 285.7
2012 2013 Equity
Share
300 287.08 57,41,51
,559
5 287.08
2011 2012 Equity
Share
300 287.08 57,41,51
,559
5 287.08
2010 2011 Equity
Share
300 287.08 57,41,51
,559
5 287.08
14 | P a g e C a n d i d a t e s : A . I s h a n J u n e j a . B . J u h i P r e m j a n i
15. Module: Introduction to Financial Accounting
0
100
200
300
400
500
600
2014-
15
2013-
14
2012-
13
2011-
12
2010-
11
Authorized Capital
Issued Capital
Different tools which can be considered for determining the
position of the company:
15 | P a g e C a n d i d a t e s : A . I s h a n J u n e j a . B . J u h i P r e m j a n i
16. Module: Introduction to Financial Accounting
1. Payback Period
2. Accounting Rate of Return
3. Net Present Value
4. Working Capital
5. Cash Flow Forecast
6. Variance Analysis
7. Net Assets
8. Owners’ Equity
9. Depreciation
10. Intangible Assets
11. Stock Valuation
12. Ratio Analysis
a. Gross Profit Margin g. Debtors Days
b. Net Profit Margin h. Creditor Days
c. Current Ratio i. Earnings per Share
d. Quick Ratio j. Dividend Yield
e. Stock Turnover k. Gearing Ratio
f. Return on Investment
16 | P a g e C a n d i d a t e s : A . I s h a n J u n e j a . B . J u h i P r e m j a n i
17. Module: Introduction to Financial Accounting
Mar ‘ 15 Mar ‘ 14 Mar ‘ 13 Mar ‘ 12 Mar ‘ 11
Investment
valuation
Ratios
Face Value 5.00 5.00 5.00 5.00 5.00
Dividend per
Share
59.50 63.00 42.00 47.00 60.00
Operation
Profit per
Share (Rs)
121.57 219.23 191.82 175.21 146.55
Net Operating
Profit per
Share (Rs)
411.85 776.00 640.24 544.28 442.13
Bonus in
Equity Capital
96.63 93.58 93.26 93.26 93.26
Profitability
Ratios
Adjusted Cash
Margin (%)
25.01 24.07 25.62 26.53 27.07
Net Profit 25.71 22.99 24.79 27.10 25.38
17 | P a g e C a n d i d a t e s : A . I s h a n J u n e j a . B . J u h i P r e m j a n i
18. Module: Introduction to Financial Accounting
Margin (%)
Return on
Long Term
Funds (%)
34.08 33.26 34.03 37.28 36.00
Liquidity
Ratios
Current Ratio 3.41 3.70 4.75 4.91 5.34
Quick Ratio 3.38 3.65 4.69 4.88 5.28
Debt Equity
Ratio
0.00 0.00 0.00 0.00 0.00
Management
Efficiency
Ratio
Debtors
turnover Ratio
5.93 6.47 6.25 6.50 6.81
Asset
Turnover Ratio
1.05 1.13 1.12 1.15 1.09
No. of days in
working
capital
233.13 211.55 233.86 256.89 246.45
Profit and Loss
account Ratios
Material Cost
Composition
0.08 0.04 0.05 0.00 0.00
Expenses as
Composition
97.58 97.32 98.21 99.78 94.38
18 | P a g e C a n d i d a t e s : A . I s h a n J u n e j a . B . J u h i P r e m j a n i
19. Module: Introduction to Financial Accounting
Of Total Sales
Cash Flow
indicator
Ratios
Dividend
Payout Ratio
Net Profit
42.01 35.49 26.45 31.86 53.46
Dividend
Payout Ratio
Cash Profit
39.08 32.03 23.94 29.13 47.96
Earning
Retention
Ratio
56.51 64.51 73.30 66.21 46.54
Cash Earning
Retention Ratio
59.65 67.97 75.86 69.26 52.04
Mar ‘15 Mar ‘ 14 Mar ‘ 13 Mar ‘ 12 Mar ‘ 11
Earnings per
Share
105.91 178.40 158.75 147.50 112.22
Book value 418.54 736.64 627.95 518.21 426.73
According to our observation and understanding, it can be
concluded through the ratio analysis that INFOSYS has been one of
the best companies existing in the corporate sector of our country. It
has forecasted and achieved the success which no Indian company
could even imagine to achieve in the global service.
19 | P a g e C a n d i d a t e s : A . I s h a n J u n e j a . B . J u h i P r e m j a n i
20. Module: Introduction to Financial Accounting
Where does INFOSYS invest:
• Automation
• Machine Learning
• Artificial Intelligence (AI)
• Analytics & Big Data
• Learning, Collaboration & Design
Number Title
Period beginning on or after
Mandatory for
accounting
20 | P a g e C a n d i d a t e s : A . I s h a n J u n e j a . B . J u h i P r e m j a n i
21. Module: Introduction to Financial Accounting
AS 1 Disclosure of accounting
policies
1.4.1991
AS 2 (Revised) Valuation of Inventories 1.4.1999
AS 3 (Revised) Cash Flow Statements 1.4.2001
AS 4 (Revised) Contingencies and events
occurring after the balance
sheet Date
1.4.1995
AS 5 (Revised) Prior Period and Extra ordinary
Items and Changes in
Accounting Policies
1.4.1996
AS 6 (Revised) Depreciation Accounting 1.4.1995
AS 7 (Revised) Accounting for Construction
Contracts
1.4.2003
AS 8 Accounting for Research and
Developments
1.4.1991
AS 9 Revenue Recognition 1.4.1991
AS 10 Accounting for Fixed Assets 1.4.1991
AS 11 (Revised
2003)
Accounting for the effect of
Changes in Foreign Rates
1.4.2004
AS 12 Accounting for Government
Grants
1.4.1995
AS 13 Accounting for Investments 1.4.1995
AS 14 Accounting for Amalgamations 1.4.1994
AS 15 (Revised) Employee Benefits 7.12.2006
AS 16 Borrowing Costs 1.4.2000
21 | P a g e C a n d i d a t e s : A . I s h a n J u n e j a . B . J u h i P r e m j a n i
22. Module: Introduction to Financial Accounting
AS 17 Segment Reporting 1.4.2001
AS 18 Related party Disclosures 1.4.2001
AS 19 Leases 1.4.2001
AS 20 Earnings per Share 1.4.2001
AS 21 Accounting for Investments in
Subsidiaries
1.4.2001
AS 22 Accounting for Taxes on Income 1.4.2001
AS 23 Accounting for Investments in
Associates
1.4.2002
AS 24 Discontinuing Operations 1.4.2004
AS 25 Interim Financial Reporting 1.4.2002
AS 26 Intangible Assets 1.4.2003
AS 27 Financial Reporting of Interest
in Joint Ventures
1.4.2002
AS 28 Impairment of Assets 1.4.2004
AS 29 Provisions, Contingent
Liabilities and Contingent
Assets
1.4.2004
AS 30 Financial Instruments:
Recognition and Measurements
1.4.2011
AS 31 Financial Instruments:
Presentations
1.4.2011
AS 32 Financial Instruments:
Disclosures
1.4.2011
22 | P a g e C a n d i d a t e s : A . I s h a n J u n e j a . B . J u h i P r e m j a n i
23. Module: Introduction to Financial Accounting
*Mandatory:
1. For enterprises whose debts or securities are listed on a
recognised stock exchange in India, and
2. All other commercial or industrial enterprises whose turnover for
the accounting period exceeds Rs 50 crores.
Accounting software describes a type of application
software that records and processes accounting transactions
within functional modules such as accounts payable, accounts
receivable, payroll, and trial balance. It functions as
an accounting information system.
1. Oracle Accounting Software:
23 | P a g e C a n d i d a t e s : A . I s h a n J u n e j a . B . J u h i P r e m j a n i
24. Module: Introduction to Financial Accounting
Oracle's JD Edwards EnterpriseOne Accounts Receivable
streamlines and accelerates the process of applying receipts,
giving you real-time accounts receivable information. Handle
complex transactions quickly and automatically, minimize the
need for manual processing, improve your customer
relationships, and enhance your organization's ability to
respond to credit and collections issues.
JD Edwards EnterpriseOne Accounts Receivable is part of
Oracle's JD Edwards EnterpriseOne financial management
family of applications.
Advantages of Oracle Software as compared to other
accounting softwares:
1. Workflow tailored to your business processes.
24 | P a g e C a n d i d a t e s : A . I s h a n J u n e j a . B . J u h i P r e m j a n i
25. Module: Introduction to Financial Accounting
2. Detailed account visibility that allows you to see when
and how customers are paying, and the discounts they
are taking advantage of.
3. Multinational functionality, including multi-currency
processing and international tax management.
4. User-definable collections criteria from a combination
of variables.
5. Simplified handling of nonstandard customer
deductions.
Share prices, revenue and net profit to support
Infosys:
25 | P a g e C a n d i d a t e s : A . I s h a n J u n e j a . B . J u h i P r e m j a n i
26. Module: Introduction to Financial Accounting
Cash flows of last 5 years:
P & L Data of last 5 years:
26 | P a g e C a n d i d a t e s : A . I s h a n J u n e j a . B . J u h i P r e m j a n i
27. Module: Introduction to Financial Accounting
Growth Ratios of last 5 years:
Standalone Balance sheet to show the increase in total
assets of Infosys:
27 | P a g e C a n d i d a t e s : A . I s h a n J u n e j a . B . J u h i P r e m j a n i
28. Module: Introduction to Financial Accounting
28 | P a g e C a n d i d a t e s : A . I s h a n J u n e j a . B . J u h i P r e m j a n i
29. Module: Introduction to Financial Accounting
Finally in conclusion we would like to explain the
future options of Infosys with the help of ‘AIKIDO’
which is launched by the CEO of INFOSYS.
Aim: Next-Generation Services in Design Thinking, Platforms
and Knowledge-Based IT.
Its Services aims at helping their clients address three key
aspects of their business: a non-disruptive renewal and
simplification of their existing landscapes; introduction of new
offerings and business models in a dynamic business
environment, and creating a culture of innovation in their
organizations.
29 | P a g e C a n d i d a t e s : A . I s h a n J u n e j a . B . J u h i P r e m j a n i
30. Module: Introduction to Financial Accounting
http://www.infosys.com/about/management-
profiles/Pages/index.aspx
http://www.infosys.com/investors/reports-
filings/annual-report/Pages/index.aspx
http://www.moneycontrol.com/financials/infosys/bala
nce-sheet/IT#IT
http://www.moneycontrol.com/financials/infosys/ratio
s/IT#IT
http://www.moneycontrol.com/financials/infosys/capit
al-structure/IT#IT
https://www.google.co.in/search?
q=infosys&biw=1093&bih=534&source=lnms&tbm=isch
&sa=X&ved=0CAgQ_AUoA2oVChMI97Wgq6rWxwIVyQi
OCh19WQQp
http://www.moneyworks4me.com/indianstocks/large-
cap/it-ites/it-software/infosys/company-info
30 | P a g e C a n d i d a t e s : A . I s h a n J u n e j a . B . J u h i P r e m j a n i