UNIT 5: ACCOUNTING FOR DEBENTURES LEARNING OBJECTIVES I) II) III) IV) V) VI) VII) IX) X) Understand the meaning and features of debentures. Differentiate between shares and debentures. Understand different classes of debentures Journal entries regarding issue of debentures for cash and for consideration other than cash. Accounting treatment of debentures issued as collateral security Accounting treatment of issue and redemption of debentures at par‚ discount and at premium. Understand the methods
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easing and liquidity enhancing measures. Fiscal accommodation led to an increase in fiscal deficit from 2.7 per cent in 2007-08 to 6.2 per cent of GDP in 2008-09. The fiscal stimulus at 3.5 per cent of GDP at current market prices for 2008-09 amounts to Rs.1‚86‚000 crore. Measures taken by the Government were effective in arresting the fall in GDP growth rate in 2008-09. 6.7 per cent growth
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901. A sum of Rs. 100/- perpetual bond is currently selling for RS. 95/-. The coupon rate of interest is 13.5%. The approximate discount rate is 15%. The value of the bond and the YTM is: (a) Rs. 90/- and 14.2% Value is (13.5*15%=90) and YTM is ((13.5/95)*100=14.21%) (b) Rs. 100/- and 13.5% (c) Rs. 90 and 15% (d) Rs. 90/- and 13.5% 902. In 2001‚ Meridian Ltd. has issued bonds of Rs. 10‚000/-each due in 2011 with a 14% per annum coupon rate payable at the end of each year during the life
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Chapter 4 MARKET AND DEMAND ANALYSIS 1. We have to estimate the parameters a and b in the linear relationship Yt = a + bT Using the least squares method. According to the least squares method the parameters are: ∑ T Y – n T Y b = ∑ T 2 – n T 2 a = Y – bT The parameters are calculated below: Calculation in the Least Squares Method T Y TY T 2 1 2‚000 2‚000 1 2 2‚200 4‚400 4 3 2‚100 6‚300 9 4 2‚300 9‚200 16 5 2‚500 12‚500 25 6 3‚200 19‚200 36 7 3‚600 25
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Investment Portfolio for Rs. 50 Million PKR 7 Investment in Low Risk Products 8 1) Regular Income Certificates 8 Opportunity Costs: 8 2) Market Treasury Bills ‚(Rs 4.5 million): 10 Investment Procedure: 10 Advantages: 10 Features of Investment: 10 Calculation: 11 Opportunity Cost: 11 Rs.7.82 million Reinvested in T-Bills from Packages Limited Stocks in February‚2013: 11 Features of Investment: 11 Calculation: 12 3) Pakistan Investment Bonds‚ (Rs.4.5 million) 12 Investment
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use in millions of homes since 1946. Amul Butter‚ Amul Milk Powder‚ Amul Ghee‚ Amul spray‚ Amul Cheese‚ Amul Chocolates‚ Amul Shrikhand‚ Amul Ice cream‚ Nutramul‚ Amul Milk and Amulya have made Amul a leading food brand in India. (The total sale is Rs. 6 billion in 2009). Today Amul is a symbol of many things of
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present‚ notes in India are issued in the denomination of Rs.5‚ Rs.10‚ Rs.20‚ Rs.50‚ Rs.100‚ Rs.500 and Rs.1000. These notes are called bank notes as they are issued by the Reserve Bank of India (Reserve Bank). The printing of notes in the denominations of Re.1 and Rs.2 has been discontinued as these denominations have been coinised. However‚ such notes issued earlier are still in circulation. The printing of notes in the denomination of Rs.5 had also been discontinued; however‚ it has been decided
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381: General Socio Economic Awareness for Banking Examinations 1.In context with the Banking Industry‚ which among the following was not a promise made by India’s Finance Minister Pranab Mukherjee in the Union Budget 2010-11? (A)To provide a sum of Rs.16‚500 crore to ensure that the Public Sector Banks are able to attain a minimum 8 per cent Tier-I capital by March 31‚ 2011 (B)To provide further capital to strengthen the RRBs (C)To give additional banking licenses to private sector players‚ provided
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Subject: Financial Accounting-I Course Code: BBA-104 Lesson: 1 Author: Dr. Chandra Shekhar Vetter: INTRODUCTION TO ACCOUNTING STRUCTURE 1.0 Objectives 1.1 Introduction 1.2 Development of accounting discipline 1.3 An accountant s job profile: functions of accounting 1.4 Utility of accounting 1.5 Types of accounting 1.5.1 Financial accounting 1.5.2 Management accounting 1.5.3 Cost accounting 1.5.4 Distinction between financial and management
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Seminar On “AUDI IN INDIA” DATE OF PRESENTATION 07/10/2014 PRESENTED BY Mr. Prathyaksha.H.L. 3rd SEMESTER MBA (2013-2015) UNDER THE GUIDANCE OF Mr. Gururaj Shet Asst. Professor P G DEPT. OF MANAGEMENT STUDIES AND RESEARCH CENTRE‚ PESITM‚ SHIVAMOGGA 577 204 (KARNATAKA) Contents Introduction Automotive Industry in India Profile Audi in India Products Channel of Distribution STP Analysis SOWT Analysis 4 P’s of Audi Competitor Conclusion Introduction automotive industry in India The automotive
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