1 TRANSFER OF RESIDENTIAL PROPERTY – CAPITAL GAINS AND EXEMPTIONS UNDER SS.54 & 54F BY MS. JANANI SHANKAR‚ Student‚ NALSAR & Trainee‚ SAPR Advocates Ms.B.Mala‚ Senior Associate‚ SAPR Advocates Note : The scope of this article is restricted to examining certain aspects of LongTerm Capital Gains which arise during transfer of residential property. TABLE OF CONTENTS 1. Capital Gains 2. Computation of Long-Term Capital Gains (i)Computation of cost of acquisition /cost of improvement
Premium
Budgeting and Forecasting 278 Midterm 2014 (TCO 1) The type of budget that is updated on a regular basis is known as a _____. Student Answer: continuous budget revised budget updated budget flexible budget TCO 2) The quantitative forecasting method that uses actual sales from recent time periods to predict future sales‚ assuming each period has equal influence on the prediction of future sales‚ is the _____. Student Answer: moving average model weighted moving average
Premium Net present value
Case Questions Case #5 – Marriott Corporation: The Cost of Capital 1. Are the four components of Marriott’s financial strategy consistent with its growth objective? 2. How does Marriott use its estimate of its cost of capital? Does this make sense? 3. What is the weighted average cost of capital for Marriott Corporation? a. What risk free rate and risk premium did you use to calculate the cost of equity? b. How did you measure Marriott’s cost of debt? 4. If Marriott used a single corporate
Premium Weighted average cost of capital Arithmetic mean Average
Meaning of Working Capital– Orking capital refers to the part of total capital which is required for day to day working of the business. The funds are required by the business for conducting its regular operations such as purchase of raw materials of finished goods‚ payment of wages & manufacturing expenses‚ office and administrative expenses‚ selling & distribution expenses. The funds necessary for making such regular payments of business is called Working Capital therefore have been defined
Premium Inventory Balance sheet Working capital
Capital Leases vs. Operating Leases - What’s the Difference? Which One Should I Use for Equipment Leasing? Leasing equipment is a common alternative to purchase. Of the two kinds of leases - capital leases and operating leases - each is used for different purposes and results in differing treatment on the accounting books of a business. Capital Leases •Capital leases are used for long-term leases and for items that not become technologically obsolete‚ such as many kinds of machinery.
Premium Lease Finance lease Leasing
Capital Project “A capital expenditure is a commitment of resources that is expected to provide benefits during a reasonably long period‚ at least two or more years” (Cleverly & Cameron‚ 2007‚ p. 397). Sometimes it can be difficult to determine the difference between a capital expenditure and a routine expense. A capital expenditure improves the value of the asset‚ whereas a routine expense is used for maintenance of that asset. For example‚ installation of a new bathroom in a
Premium Patient Emergency medicine Hospital
Capital Punishment: Moral‚ Effective‚ or Barbaric? Debra Johnson PHI103 Informal Logic Instructor: Philip Bence June 11‚ 2013 Capital Punishment: Moral‚ Effective‚ or Barbaric? Public support for capital punishment has eroded across the nation‚ largely because Americans are ambivalent. Many think that capital punishment is acceptable‚ but they are apprehensive about innocent people being executed. As the political debate of the past two decades centered on wrongful convictions and
Premium Capital punishment Crime Capital punishment in the United States
Journal of Business Management Vol. 5(15)‚ pp. 6527-6540‚ 4 August‚ 2011 Available online at http://www.academicjournals.org/AJBM DOI: 10.5897/AJBM11.1012 ISSN 1993-8233 ©2011 Academic Journals Full Length Research Paper Capital structure and financing decision - Evidence from the four Asian Tigers and Japan Kuang-Hua Hsu1* and Ching-Yu Hsu2 1 Department of Finance‚ Chaoyang University of Technology‚ Taiwan‚ Republic of China 168 Jifong E. Road.‚ Wufong District‚ Taichung City 41349
Premium Corporate finance Capital structure Finance
Decision making models can be very effective in problem solving. Scheduling is a big problem at Direct HomeHealth Care and a solution needed to be found. Scheduling software which can be very expensive was the only conclusion that could be reached. With much thought and analysis a resolution was reached with critical thought and a decision making model from the Small Business Development Center. Decision making models can be very helpful in analyzing a problem and setting up a step by step process
Free Critical thinking Problem solving Decision making
Effects of Working Capital Management on Company Profitability An industry-wise study of Finnish and Swedish public companies Erik Rehn Department of Accounting Hanken School of Economics Helsinki 2012 HANKEN SCHOOL OF ECONOMICS Department of: Type of work: Master’s Thesis Accounting Author: Erik Rehn Date: 13.3.2012 Title of thesis: Effects of Working Capital Management on Company Profitability Abstract: Working Capital Management has lately been a hot topic since
Premium Inventory Balance sheet Working capital