assets

Human Assets Accounting: This method is still in the early stages of development, it attempts to measure the monetary value of the human resources of the organization. In this method, evaluation is done in terms of costs & contributions of employees. Costs of human resources...

Fixed assets are stated at cost less depreciation except in the case of certain Land and Development in the Tea Estates Division and Land,Buildings and Plant and Machinery in Rossell Industries Limited are shown at revalued amount . In Tea/Coffee estates, the cost of extension planting of...

Goodwill and other Intangible assets are amortised over the assets useful life not exceeding ten years. Goodwill and other Intangibles accounted for by Quest International India Limited, a Joint Venture,is amortised in accordance with its accounting policy over a period of twenty years...

LEASED OUT ASSETS : Accounting for leased assets is done as per the guidance note of the Institute of Chartered Accountants of India and the accounting standard 19 as applicable for the respective period. Provision in respect of non performing assets, is made by applying the asset...

FIXED ASSETS i) Premises of the bank include free hold as well as lease hold properties. Land and buildings purchased or allotted have been capitalized based on agreements/ letters of allotment and physical possession. Premises and other fixed assets are stated at their historical cost except...

NON PERFORMING ASSETS Introduction of the concepts of Asset Classification, Income Recognition and Provisioning has become a significant tool, to gauge the health of the banking industry. One of the important parameters to measure the strength of the bank is its NPA coverage ratio. For...

WORKING CAPITAL TURNOVER This ratio indicates the utilization of working capital in generating the sales FIXED ASSETS TURNOVER It gives the relationship between the sales the gross fixed assets. The ratio comments on the utilization of the fixed assets for generating sales TOTAL...

REVOLVING ASSETS SECURITIZATION This is a method of providing the investors with a relatively predictable repayment schedule, even though the underlying assets are non-amortizing. After a predetermined revolving period during which only interest payments are made, these securities call for...

FIXED ASSETS RATIO This ratio expresses the relationship between fixed assets and shareholder’s fund. Formula:- Fixed Assets Ratio = Fixed Assets Shareholder’s Fund Significance:- This ratio indicates as to how the...

TOTAL ASSETS TURNOVER RATIO Total assets turnover ratio is the ratio between total assets and net sales. This ratio is expressed as a proportion. Objectives:- The objective of this ratio is to indicate the efficiency or inefficiency in the use of total assets or resources of the...

FIXED ASSETS TURNOVER RATIO This ratio indicates the extent to which the investments in fixed assets contribute towards sales. If compared with previous period, it indicates whether the investment in fixed assets has been judicious or not. Objectives:- The objective of calculating this...

RETURN ON TOTAL ASSETS This ratio is computed to know the ‘productivity of the Total Assets’. This ratio is calculates the relationship between the net profit before interest and tax and total assets. Objectives: - The objective of calculating this ratio is to find out how efficiently...

Non-marketable Financial Assets - A good portion of financial assets is represented by non-marketable financial assets. These can be classified into the following broad categories: • Bank deposits • Post office deposits • Company deposits • Provident fund deposits Equity Shares - Equity...

1. Real Assets These includes bulk of the assets side having saleable / disposable value. All assets except fictitious assets are to be classified as Real Assets which are further classified as long term (Fixed assets, Investments) and short term assets. 2.Fixed Assets These are those Real...

hi friends here i'm uploading a full fledged project report on NPA

Vishnupriya Hi all. I am doing a project of implementing a software for a concern for fixed assets accounting. Software is Microsoft GP software. But this project is going in the form of study. We need to do a project in the form of reseaerch based project. So I need some form of questionnaire...

Current Assets Current Liabilities Cash $ 2,100 Notes Payable $ 5,000 Petty Cash 100 Accounts Payable 35,900 Temporary Investments 10,000 Wages Payable 8,500 Accounts Receivable - net 40,500 Interest Payable 2,900 Inventory 31,000 Taxes Payable 6,100 Supplies 3,800 Warranty Liability 1,100...

ROA, on the Way Sure, it’s interesting to know the size of a company. Each year Fortune Magazine publishes a list of the 500 biggest companies by asset base. But ranking companies by the size of their assets is rather meaningless unless one knows how well those assets are put to work for...

Here's the notes: Hope it is helpful.. Kindly download the following attachment -- Source - St. Augustine's

this is a project on valuation & verification of assets and liabilities and vouching of receipts and payments.