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      Special Audits v/s Regular Audit: Purpose, Process, and Examples
      Accounting, BRBLBy Ashish KarkeraAugust 31, 2025

      In the world of banking and business, audits play a crucial role in maintaining financial transparency and regulatory compliance. While routine audits examine overall financial health, a **special audit** is different. It is conducted only under specific circumstances—such as suspected fraud, compliance violations, or financial irregularities. Unlike regular audits, which cover the entire financial landscape,…

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      Understanding Information Systems Audit (IS Audit)
      AccountingBy Ashish KarkeraAugust 30, 2025

      An Information Systems Audit (IS Audit) is a specialized review conducted to ensure the security, integrity, and effectiveness of an organization’s information technology infrastructure, especially vital in banking. IS Audit focuses on evaluating IT controls, risk management, and compliance within the computerized environment of banks. Purpose and Scope An IS Audit in banking aims to:…

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      Explained: Requirements of Banking Companies as to Accounts and Audit
      AccountingBy Ashish KarkeraAugust 30, 2025

      Correct and accurate compilation of financial information and its disclosure, in a manner that is standardized and understood by stakeholders, is central to the credibility of the corporates including banks. The preparation of financial information and its audit is regulated by the banking regulator in India (RBI) with stringent penalties for non-observance. Accounting Standards serve…

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      Discounted Cash Flow Valuation: Estimating Inputs
      ABFM, AccountingBy Ashish KarkeraAugust 17, 2025

      Estimating inputs for a ‘Discounted Cash Flow (DCF) valuation’ is one of the most critical skills in corporate finance. Whether for banking, investment analysis, or project evaluation, accurate input estimation forms the foundation of a reliable valuation model. Introduction to DCF Valuation The DCF approach values a business, asset, or investment based on its ability…

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      Discounted Cash Flow Approach: Step-By-Step Guide to Valuation
      ABFM, AccountingBy Ashish KarkeraAugust 17, 2025

      Introduction Understanding the true value of a business or investment opportunity is essential in finance. Among the various valuation methods, the Discounted Cash Flow (DCF) approach stands out for its robust, future-focused perspective. This article explores the core steps involved in conducting a DCF analysis, helping both professionals and beginners grasp how to estimate intrinsic…

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       Direct Comparison Approach in Corporate Valuations
      ABFM, AccountingBy Surendra NaikAugust 16, 2025

       Introduction In the world of corporate valuations, one of the most practical and widely used methods is the Direct Comparison Approach. This method estimates the value of a company by comparing it with similar businesses that have been recently valued, sold, or listed in the market. Because it closely mirrors real market activity, it is…

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      Stock and Debt Approach in Corporate Valuations
      ABFM, AccountingBy Surendra NaikAugust 16, 2025

      In corporate finance and banking, understanding how to value a company is at the heart of smart decision-making. Whether it’s for investment, lending, mergers, or acquisitions, professionals rely on different valuation methods. One such method, widely respected for its practicality, is the Stock and Debt Approach. This method looks at both a company’s equity (stock)…

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      Adjusted Book Value Approach in Corporate Valuations
      ABFM, AccountingBy Ashish KarkeraAugust 16, 2025

      Valuing a company accurately is fundamental for banking professionals, investors, and financial analysts. Among the various valuation methods, the Adjusted Book Value Approach stands out as a pragmatic and reliable way to determine a company’s worth by refining the traditional book value to better reflect economic realities. What is the Adjusted Book Value Approach? The…

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      Approaches to Corporate Valuation
      ABFM, AccountingBy Ashish KarkeraAugust 16, 2025

      In the realm of corporate finance and banking, understanding how to accurately value a company is essential for investment decisions, mergers and acquisitions, financing, and strategic planning. Corporate valuation involves estimating the economic value of a business or company, and there are several approaches commonly used by analysts and investors. This article explores the primary…

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      Cash Flow Estimation in Capital Budgeting: A Comprehensive Overview
      ABFM, AccountingBy Ashish KarkeraAugust 13, 2025

      IntroductionCash flow estimation in capital budgeting involves forecasting the future cash inflows and outflows associated with a proposed investment. Since these cash flows form the primary basis for assessing the financial viability of a project, accuracy in their projection is critical. The process typically includes estimating the initial cash outflows, annual operating cash inflows, and…

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      Methods of Investment Appraisal
      ABFM, AccountingBy Ashish KarkeraAugust 12, 2025

      Investment appraisal methods are techniques used to evaluate investment proposals and assist companies in determining their desirability based on their income-generating potential. These methods also help rank proposals in order of preference. A sound appraisal method should enable the company to measure the real worth of a proposal and make informed accept-or-reject decisions. Investment appraisal…

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      Understanding NPV, IRR, DCF… in capital budgeting
      ABFM, AccountingBy Ashish KarkeraAugust 12, 2025

      (This post explains what are NPV, IRR, DCF, Time value of money, Hurdle rate or opportunity cost of capital, accounting rate of return, pay- back period etc.) The price of groceries or any other items purchased by you today will not be same next year. The purchasing ability of a Rupee today is different (normally…

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Right to Information Act 2005: Designation of Public Information Officers

PPBBy Surendra NaikSeptember 18, 2024

A “public authority” is any authority body or institution of self-government established or constituted by or under the Constitution; or by any other law made by the Parliament or a State Legislature; or by notification issued or order made by the Central Government or a State Government. The bodies owned, controlled, or substantially financed by…

Right to Information Act 2005: Obligations of Public Authorities

PPBBy Surendra NaikSeptember 18, 2024

A “public authority” is any authority body or institution of self-government established or constituted by or under the Constitution; or by any other law made by the Parliament or a State Legislature; or by notification issued or order made by the Central Government or a State Government. The bodies owned, controlled, or substantially financed by…

NPS Vatsalya Scheme: Know eligibility, investment choices etc.

Wealth ManagementBy Surendra NaikSeptember 18, 2024

On Tuesday, Union Finance Minister Nirmala Sitharaman officially launched the much anticipated NPS Vatsalya scheme, an online new pension scheme platform. The scheme is designed to help parents save for their children’s future through a pension account, leveraging the benefits of long-term wealth accumulation and compounding. This scheme has an option to convert the account…

Right to Information Act 2005 definitions and applicability

PPBBy Surendra NaikSeptember 18, 2024

The Right to Information (RTI) Act, 2005 is An Act to provide for setting out the practical regime of right to information for citizens to secure access to information under the control of public authorities, in order to promote transparency and accountability in the working of every public authority, the constitution of a Central Information…

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