Mutual funds

Jun 21st, 2015
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Investment is a commitment of funds made in the expectation of some positive return. If the investment is properly undertaken, the returns will match with the risk the investor assumes. Investment goals vary from person to person, business to business. While some want security, others give more weightage to returns alone.

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THE BEST FINANCE MATERIAL for ASPIRANTS of CAPITAL IQ and FACTSET WELCOME TO THE FINANCE WORLD1.Definition of accounting: The art of recording, classifying and summarizing in a significant manner and in terms of money, transactions and events which are, in part at least of a financial character and interpreting the results there of.2.Book keeping: It is mainly concerned with recording of financial data relating to the business operations in a significant and orderly manner.3. Concepts of accounting:A. separate entity conceptB. going concern conceptC. money measurement conceptD. cost conceptE. dual aspect conceptF. accounting period conceptG. periodic matching of costs and revenue conceptH. realization concept.4 Conventions of accountingA. conservatismB. full disclosureC. consistencyD materiality.5. Systems of book keeping:A. single entry systemB. double entry system6. Systems of accountingA. cash system accountingB. mercantile system of accounting.7. Principles of accountinga. personal a/c : Debit is the receiver and Credit is the giverb. real a/c : Debit what comes in credit what goes outc. nominal a/c : Debit all expenses and losses credit all gains and incomes8. Meaning of journal: Journal means chronological record of transactions.9. Meaning of ledger: Ledger is a set of accounts. It contains all accounts of the business enterprise whether real, nominal, personal.10. Posting: It means transferrin

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