Corporate Fin Mgt NDLM.PDF

7.8. While handling this subject, faculty may explain the :

ó Format of Balance Sheet

ó Why Balance Sheet must always tally

ó Estimations of Assets and Liabilities

ó Provisions for bad and doubtful debts

ó Depreciation of Capital Assets

ó Capital Account

Visual Aid - 9 : Assets

Assets

ó Fixed Assets

ó Current Assets

ó Quick Assets

ó Inventories

ó Operating Cycle

ó Valuation

ó Depreciation

ó Good will

7.9. Faculty should explain the impact of variation of each item on other
items. Also, explain the effect of variation of proportion inter-se. What is
its impact or change? How is accounting policy important?

Visual Aid - 10 : Liabilities

Liabilities

ó Debenture

ó Capital authorized

ó Capital issued

ó Capital subscribed

ó Revenue Reserve

ó Capital Reserve

ó Outside liabilities

ó Inside liabilities