Finance

What are the criteria to define a reportable segment as per IND AS 108?
Non-financial considerations for make or buy decision
Difference between marginal costing and standard costing?
Why audit committee is entrusted with RPT approval and not any other committee
Non-financial considerations for make or buy decision
Difference between capital expenditure and revenue expenditure along with examples and with case study
In case of export of goods how would u recognise revenue
What have you seen in our annual report?
How to estimate NRV? What is the NRV if your competitor is selling same product at lower price?
How do you value Raw material as per relevant IND AS?
What are the DTA creation criteria’s as per Ind AS and how they are different from AS?
Difference between OD and CC.
Difference between CIBIL and crisil rating.
What are DSCR and its calculation? Ideal Ratio and its relevance.
What is important yardstick in assessment of Term Loan?
Why are Debtor days and Inventory days calculated?
How will you analyse the annual report of a company?
How do you ensure completeness and accuracy of financial statements?
What all constitutes Financial Statement?
Why is goodwill impaired?
What is the difference between accounts receivable and deferred revenue?
A company has had positive EBITDA for the past 10 years, but it recently went bankrupt. How could this happen?
What are free cash flows of firm?
How do you value a Company?
Why is income statement not affected by changes in inventory?
What is working capital, and which are the different types of working capital?
How long usually it take to collect accounts receivable?
Differentiate LIFO and FIFO.
Which method would company use to buy other company – cash, stock or debt. Assuming all else is equal.
Which company would have a higher beta: A manufacturing company or a technology company?
Foreign Exchange Reserve?
Treatment of Excise Duty paid in Deferred Tax?
Treatment of land in Deferred Tax?
CUP method?
Explain Financial Instruments?
What is CIF and FOB?
How Deferred Tax Liability Works
Explain deferred taxes?
Tell us something about operating cycle?
When should a company charge goodwill to the profit and loss (P&L) statement? If a company’s revenue-generating potential remains strong and there is no indication of deterioration, would goodwill continue to appear on the balance sheet indefinitely?
TOL/ TNW
Discuss GDP rate?
How do you calculate the discount rate?
Suppose we build a tower and spent 5 lakhs to construct and its useful life is 10 years, after two years the government ordered to demolish the tower , so we have extracted the tower and placed it at the nearby location , and the expenditure for this relocation would come to 1 lakh. How to record all of these?
Which items in financial statements help you judge the financial stability?
Suppose there is an inventory costing 100, cash discount is 2, will it be added to cost?
Why is IBC brought in?
Why EBITDA multiple better than EBIT multiple?
Differentiate between Tax planning & Tax evasion?
Basics of financial instruments?
Component depreciation?
What is diminishing marginal utility?
Explain breakeven point?
Difference between financial controller and financial analyst?
Current ratio
What is Tangible net worth
Which kind of company should keep more equity and which type of company should keep more debt?
Why is the cost of equity always higher?
Suppose we are having a factory and that factory has no proper road connection to that factory, so we approached to the government requesting them to build the road, the answer was negative and they said we can build a road by our own on their land but there is only one condition that the road will be accessible by public so it will be the public road. How to account for this?
De-recognition of PPE?
Explain inflation rate?
What is trust?
How to evaluate investment in the concept of capital budgeting?
What is terminal value and how you calculate the same?
When would you not use a DCF in a Valuation?
What are the principle for cash flow estimation?
What major factors affect the yield on a corporate bond?
What is typically higher – the cost of debt or the cost of equity?
Can the IRR be negative? Can IRR be positive and NPV be negative?
What is minority interest?
What is hedging?
How to balance between compliances and growth of the organization?
What is the end goal of a given financial restructuring?
Why would company go bankrupt in the first place?
What you do in Restructuring?
What is swap ratio?
What is divestiture?
What is the difference between accounts payable and accounts receivable?
What are accruals?
What are prepaid expenses?
How much dividend should we declare? Is there an alternative?
Difference between depreciation, amortisation and impairment?
What is cash flow hedge?
Difference between marginal costing, absorption costing and standard costing?
Suppose I am not paying any dividend then why is there a cost for cost of equity that is my cost of equity should be zero?
Suppose you want to set up a factory which involves an investment of 100 crores and we want you to help us to decide whether we should start this factory or not?
Difference between EBITDA and cash flow from operation?
What all items are added in inventory cost?
Suppose there are two companies, both are loss-making companies: one company took on debt, while the other company hasn’t taken any debt. Why?
What is operating segments criteria?
Discuss IND AS 36 and 38.
What is actuary goodwill, when it arise and what to do in that situation?
Tell me some Liquidity and Coverage ratios?
Why is Market Cap/EBITDA not a good comparable multiple?
What is Stock Split?
What is right issue?
What is Bonus Issue?
How do we calculate Market Cap and Enterprise value (EV) ?
Accumulated Depreciation:
Definition, Difference and Journal entry of: i. Provision & Contingent Liability