Labour Time Variance

Cash budget

Direct and indirect costs

Cash flow statement and funds flow statement

Cash” and “working capital” concept of funds flow statement

Standard costs and Estimated Costs

What do you mean by accounting reports? What are the different types of reports for internal use? Discuss each of them.

What is a ‘Cash Flow Statement’? Explain the techniques of preparing a cash flow statement

 What are the objectives of Accounting?

 Explain in detail the requirements for corporate financial statements as per Schedule VI of the Companies Act

What is lease financing? Discuss different types of leases and outline their advantages and disadvantages.

An equity analyst is evaluating the shares of ABC Ltd. The company has recently paid a dividend of ₹6 per share. Dividends are expected to grow at a constant rate of 5% per annum in the future. The required rate of return expected by investors is 15%.

 Dividend policy plays a significant role in determining the market value of equity shares. Discuss the concept of dividend-based share valuation and explain the major models used for valuing equity shares.

ABC Ltd. is considering the purchase of a machine costing ₹1,50,000. The project requires an additional investment in working capital of ₹20,000, which is recoverable at the end of the project's life. The expected cash flows are as follows:
Year 1: ₹25,000
Year 2: ₹35,000
Year 3: ₹45,000
Year 4: ₹55,000
Year 5: ₹60,000
The machine is expected to have a salvage value of ₹15,000 at the end of Year 5.
Required:
Calculate the Payback Period.
Comment on the project’s liquidity position based on the payback criterion.
a) Dividend policy plays a significant role in determining the market value of equity shares. Discuss the concept of dividend-based share valuation and explain the major models used for valuing equity shares. (10+10)
b) An equity analyst is evaluating the shares of ABC Ltd. The company has recently paid a dividend of ₹6 per share. Dividends are expected to grow at a constant rate of 5% per annum in the future. The required rate of return expected by investors is 15%.
Required:
Calculate the intrinsic value of the equity share using Gordon’s Growth Model.
If the current market price of the share is ₹78, determine whether the share is overvalued or undervalued.

 Why do we use cash flow analysis instead of profit analysis in capital budgeting decisions? What are the general principles of cash flow estimation?

 Advantages and disadvantages of Branding

 Advantages and disadvantages of Branding

 Advantages and disadvantages of Branding

 Advantages and disadvantages of Branding

 Advantages and disadvantages of Branding