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100
What is NVO?
NVO - Non Variable Overheads
100
GTM
GTM - Go-To Market This project enables shipping directly to customers.
100
What is EBIT?
EBIT - Earnings before Interest and Tax
100
What are variable costs?
Variable costs are those costs that vary depending on a company's production volume; they rise as production increases and fall as production decreases.
200
Which accounting standard should be applied in accounting for fixed assets?
Accounting Standard 10 - Accounting for Fixed Assets
200
Which accounting standard should be applied for recognition of revenue in the statement of profit and loss?
Accounting Standard 9 - Revenue Recognition
200
Which accounting standard should be applied in accounting for inventories?
Accounting Standard 2 - Valuation of Inventories
200
FTG
FTG - Funding the Growth
300
CLM
CLM - Cash & Liquidity Management
300
What is DSO?
DSO - Days Sales Outstanding
300
1 PH
1 Product Hierarchy across all landscapes
300
DMS
Distributor Management System
400
What are retained earnings?
The percentage of net earnings not paid out as dividends, but retained by the company to be reinvested in its core business, or to pay debt.
400
What is IFRS?
International Financial Reporting Standards. IFRS is a set of accounting standards developed by International Accounting Standards Board (IASB) as a common global language for business affairs so that company accounts are understandable and comparable across international boundaries.
400
What is PPV?
PPV - Purchase Price Variance
400
What is SKU?
SKU - Stock Keeping Unit
500
What does PP&E stand for and under which category does it appear in Balance Sheet?
PP&E - Property, Plant And Equipment. It appears under the head assets in Balance Sheet
500
What is the difference between gross sales and net sales?
Gross sales are the grand total of all sale transactions reported in a period, without any deductions. Net sales are defined as gross sales minus the following three deductions: - Sales allowances - Sales discounts - Sales returns
500
What is Working Capital?
Working Capital is excess of current assets over current liabilities. If a company's current assets do not exceed its current liabilities, then it may run into trouble paying back creditors in the short term. The worst-case scenario is bankruptcy.
500
How many accounting standards are issued by ICAI?
32 (of which AS-8 is no longer in force since it was merged with AS-26)
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