Free notes, textbooks, and exam-focused resources designed for Indian banking professionals.
Turnover ratios can refer to the percentage of a portfolio’s equities that are replenished in a fiscal period, or the time it takes a business to sell goods it has…
NPCI warns users about the rising ‘Digital Arrest’ scam targeting UPI users, in which scammers posing as officials use fear tactics to extract money or sensitive data. Be cautious if…
Books of Accounts include documents and books used in the preparation of financial statements. It includes journals, ledgers, cash book,s and subsidiary books. The principal book of accounts in a…
Section 5(b) of the Banking Regulation Act of 1949 defines “banking means the accepting, for the purpose of lending or investment, of deposits of money from the public, repayable on…
A company’s cash flow and fund flow statements reflect two different variables during a specific period. The funds flow statement takes both cash and non-cash items for accounting. A funds…
In accounting there are generally four different kinds of financial statements namely the balance sheet, the income statement, the cash flow statement, and the fund flow statement. Here, we delve…
Profitability ratios help a business entity as well as the lenders/investors to evaluate the ability to generate income as compared to its expenses and other cost associated with generation of…
The Employees’ Provident Fund Organisation (EPFO) will introduce dedicated PF withdrawal cards to PF subscribers. The PF withdrawal cards will function similarly to regular bank ATM cards. Withdrawals will be…
The Indian Accounting Standards (Ind AS), as notified under section 133 of the Companies Act 2013, were first implemented voluntarily in India on April 1, 2015. They became mandatory for…
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