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WHAT MAKES A GOOD INTERNATIONAL MANAGER? Qualities of a good International Manager. A number of researchers have emphasized the need for managers to be able to handle national differences in business, including cultural divergence on hierarchy, humour, assertiveness and working hours.In France, Germany, Italy and a large part of Asia, for example performance-related pay is seen negatively as revealing the shortcomings of some members ADVANTAGES OF E-COMMERCE TO SOCIETY AND NATION 1. Provides job opportunities. E-commerce bridges the gap between the job seekers and job givers in the society. Human resources are able to get themselves placed in any organization by posting resumes through internet, Some organizations also permit people to work from theirhome.
LIMITATIONS OR DRAWBACKS OF STANDARD COSTING Limitations of Standard Costing. 1. More Expenses: The standard is fixed for raw materials in terms of price and quantity, and then standard is fixed for labour in terms of rate and number of workers with level of efficiency.Moreover, standard is fixed for fixed overhead and variable overhead. Hence, there is a need of incurring heavy expenses for fixing above mentioned standards since the PROBLEMS FACED BY INVESTORS IN INDIAN CAPITAL MARKET Problems faced by Investors in Indian Capital Market. The investors in the capital market face а number of problems. Some of these problems are discussed below: 1. Inadequate Disclosure. Availability of complete and correct information is required for developing an investor protection system. But the disclosures required under theSecurities
IS MANAGEMENT AN ART OR SCIENCE STEPS INVOLVED IN PREPARATION OF OFFICE MANUAL The following steps may be taken while preparing an office manual. 1. Assigning an Individual or Formation of a Committee: An individual is enough to prepare an office manual in small size organization. A committee has to be formed to prepare an office manual in the case of large size organization. So, this formality is carried on according to ADVANTAGES AND DISADVANTAGES OF PLANNING LIMITATIONS OR DISADVANTAGES OF MANAGEMENT ACCOUNTING Limitations or disadvantages of management accounting 1. Based on Financial and Cost Records. Both financial and cost accounting information are used in the management accounting system. INTERESTED PARTIES OF FINANCIAL STATEMENTS 1. Shareholders: In every public limited company, shareholders are the real owners of the company.Hence, they want to know the way of utilizing their investments and ascertain the profitability and financial strength of the company.. 2. Debenture holders: Debenture holders are the lenders or creditors of the company.They want to know the short term and long term solvency position of the VERIFICATION OF CREDITORS Guidelines for auditors in Verification of Creditors. 1. The postings in purchase ledger are to be checked by verifying the books of prime entry. The postings may be checked for part of a year. 2. The balances shown in creditors’ schedule prepared by the management are to be verified with the statement of accounts obtained from the creditors.3.
WHAT MAKES A GOOD INTERNATIONAL MANAGER? Qualities of a good International Manager. A number of researchers have emphasized the need for managers to be able to handle national differences in business, including cultural divergence on hierarchy, humour, assertiveness and working hours.In France, Germany, Italy and a large part of Asia, for example performance-related pay is seen negatively as revealing the shortcomings of some members ADVANTAGES OF E-COMMERCE TO SOCIETY AND NATION 1. Provides job opportunities. E-commerce bridges the gap between the job seekers and job givers in the society. Human resources are able to get themselves placed in any organization by posting resumes through internet, Some organizations also permit people to work from theirhome.
LIMITATIONS OR DRAWBACKS OF STANDARD COSTING Limitations of Standard Costing. 1. More Expenses: The standard is fixed for raw materials in terms of price and quantity, and then standard is fixed for labour in terms of rate and number of workers with level of efficiency.Moreover, standard is fixed for fixed overhead and variable overhead. Hence, there is a need of incurring heavy expenses for fixing above mentioned standards since the PROBLEMS FACED BY INVESTORS IN INDIAN CAPITAL MARKET Problems faced by Investors in Indian Capital Market. The investors in the capital market face а number of problems. Some of these problems are discussed below: 1. Inadequate Disclosure. Availability of complete and correct information is required for developing an investor protection system. But the disclosures required under theSecurities
IS MANAGEMENT AN ART OR SCIENCE 12 FUNCTIONS OF A MANAGEMENT ACCOUNTANT Functions of management accountant 1. Planning of Accounting Function. An accounting system is maintained in an organization which should cover standards of costs, sales forecast, production planning, profit planning, allocation of resources, capital budgeting and short term and long term financial planning. Moreover, he has to prepare the necessary procedures to implement the plan effectively. ADVANTAGES AND DISADVANTAGES OF PLANNING 2. Since planning foresees the future and also makes a provision for it, it gives an added strength to the business for its steady growth and continuous prosperity. 3. It secure unity of purpose, direction and effort by focusing attention on the objectives. Hence, unnecessary duplication, overlapping and cross-purpose workings are eliminated. 4. GUIDELINES FOR EFFECTIVE STATIONERY HANDLING IN OFFICE Guidelines for effective handling of office stationery. The following steps may be taken to fix the issue procedure for stationery. 1. Indent. The every issue of stationery should be based on requisition. The departments can prepare an indent whenever there is a need of stationery. The departmental heads should sign the indent. 8 IMPORTANT CAUSES FOR FAILURE OF ADVERTISEMENT 8 Important Causes for Failure of Advertisement. Table of Contents. Causes of failure of advertisement. 1. Tall claims. 2. Inherent product defects. 3. Irregular advertising. WHAT MAKES A GOOD INTERNATIONAL MANAGER? Qualities of a good International Manager. A number of researchers have emphasized the need for managers to be able to handle national differences in business, including cultural divergence on hierarchy, humour, assertiveness and working hours.In France, Germany, Italy and a large part of Asia, for example performance-related pay is seen negatively as revealing the shortcomings of some members FORECASTING METHODS OF WORKING CAPITAL REQUIREMENTS Working capital forecasting is a difficult task. The reason is that the total current assets requirements should be forecasted in estimating the working capital requirements.Working capital forecasting is based on the overall financial requirements and financial policies of the concern. LIMITATIONS OR DRAWBACKS OF STANDARD COSTING Limitations of Standard Costing. 1. More Expenses: The standard is fixed for raw materials in terms of price and quantity, and then standard is fixed for labour in terms of rate and number of workers with level of efficiency.Moreover, standard is fixed for fixed overhead and variable overhead. Hence, there is a need of incurring heavy expenses for fixing above mentioned standards since the LIMITATIONS OF CASH FLOW STATEMENTS Cash flow statement is used as a tool of financial statement analysis. Even though, cash flow statement suffers from some limitations. Such limitations re listed below. 1. Cash flow statement shows only cash inflow and cash outflow. But, the cash balance disclosed by the statement cannot reveals the true liquid position of the business. TOP 10 CHALLENGES & PROBLEMS FACED BY WOMEN ENTREPRENEURS 1. Family restriction. Women are expected to spend more time with their family members. They do not encourage women to travel extensively for exploiting business opportunities. 2. Lack of Finance. Family members do not encourage women entrepreneurs. They hesitate to invest money in the business venture initiated by women entrepreneurs. TOP 10 ARGUMENTS AGAINST MIDDLEMEN Top 10 Arguments against Middlemen. 1. Cost of Distribution. 2. Practice of black marketing. 3. Fail to pass on benefits to customers. 4. Duplicate products.WHAT ARE POLICIES
AUDIT PLANNING & DEVELOPING AN ACTIVE AUDIT PLAN An effective, efficient and timely audit needs audit planning. A well drawn audit plan offers the following advantages. 1. It provides right means to accomplish audit objectives. 2. It ensures that no important area is left out. All important areas of management receive attention. 3. It helps in identifying potential problems. TOP 10 FEATURES OR CHARACTERISTICS OF PREFERENCE SHARES Top 10 Characteristics or Features of Preference Shares. 1. Dividends for Preference share holders. Preference shareholders enjoy a priority over equity shareholders in payment of dividends. Only after paying dividend on preference shares, the company shall pay dividend to equity shareholders. Normally, the rate of dividend on preferenceshares
WAGERING AGREEMENT
1. In a wagering agreement, there is no insurable interest, whereas contract of insurance has insurable interest. 2. Wagering agreement is a void agreement, whereas contract of insurance is a valid one. 3. In a wagering agreement, neither party has any interest in the happening or non-happening of an event. CODIFICATION OF MATERIALS VERIFICATION OF CREDITORS Guidelines for auditors in Verification of Creditors. 1. The postings in purchase ledger are to be checked by verifying the books of prime entry. The postings may be checked for part of a year. 2. The balances shown in creditors’ schedule prepared by the management are to be verified with the statement of accounts obtained from the creditors.3.
INFORMAL GROUPS
ADVANTAGES AND DISADVANTAGES OF DECENTRALIZATION Advantages of Decentralization. Decentralization of authority has certain advantages, such as: 1. Diversification of activities. Decentralization reduces the burden of the chief executives with making routine decisions. IS MANAGEMENT AN ART OR SCIENCE UNETHICAL ADVERTISINGWHAT ARE POLICIES
AUDIT PLANNING & DEVELOPING AN ACTIVE AUDIT PLAN An effective, efficient and timely audit needs audit planning. A well drawn audit plan offers the following advantages. 1. It provides right means to accomplish audit objectives. 2. It ensures that no important area is left out. All important areas of management receive attention. 3. It helps in identifying potential problems. TOP 10 FEATURES OR CHARACTERISTICS OF PREFERENCE SHARES Top 10 Characteristics or Features of Preference Shares. 1. Dividends for Preference share holders. Preference shareholders enjoy a priority over equity shareholders in payment of dividends. Only after paying dividend on preference shares, the company shall pay dividend to equity shareholders. Normally, the rate of dividend on preferenceshares
WAGERING AGREEMENT
1. In a wagering agreement, there is no insurable interest, whereas contract of insurance has insurable interest. 2. Wagering agreement is a void agreement, whereas contract of insurance is a valid one. 3. In a wagering agreement, neither party has any interest in the happening or non-happening of an event. CODIFICATION OF MATERIALS VERIFICATION OF CREDITORS Guidelines for auditors in Verification of Creditors. 1. The postings in purchase ledger are to be checked by verifying the books of prime entry. The postings may be checked for part of a year. 2. The balances shown in creditors’ schedule prepared by the management are to be verified with the statement of accounts obtained from the creditors.3.
INFORMAL GROUPS
ADVANTAGES AND DISADVANTAGES OF DECENTRALIZATION Advantages of Decentralization. Decentralization of authority has certain advantages, such as: 1. Diversification of activities. Decentralization reduces the burden of the chief executives with making routine decisions. IS MANAGEMENT AN ART OR SCIENCE UNETHICAL ADVERTISINGWHAT ARE POLICIES
They save time by serving as precedents. 2. They aid in coordination. 3. They provide stability in the organization. 4. They help the manager to delegate authority without undue fear. 5. They serve as guides to thinking and action and thereby facilitate quick andaccurate decisions.
OFFICE SYSTEM
Principles of an Office System. General principles of office system are listed below. 1. To avoid any interruption in the smooth running of office work. 2. To avoid duplication of work and records. 3. To avoid unnecessary movement of persons. 4.OFFICE LAYOUT
The reason is that the systematic arrangement of office equipment leads to availing of maximum benefit from the space available. The office layout is based on the principle of division of labor. If the principle of division of labor is applied, every job of an office can be divided into many sections. All the sections may not be possible to accommodate in one room or on the same floor. GENERAL UTILITY SERVICES OF COMMERCIAL BANKS 10. Banks undertake factoring and leasing finance by which trade bills of customers are given finance.. 11. Issuing Travelers’ Cheques: Banks issue travellers’ cheques to help their customers by avoiding carrying money while traveling within India and abroad.With this facility, people need not carry cash with them during their travel and travel, in and out of India without the fear of WHAT MAKES A GOOD INTERNATIONAL MANAGER? Qualities of a good International Manager. A number of researchers have emphasized the need for managers to be able to handle national differences in business, including cultural divergence on hierarchy, humour, assertiveness and working hours.In France, Germany, Italy and a large part of Asia, for example performance-related pay is seen negatively as revealing the shortcomings of some members WHAT ARE HUNDIS? WHAT ARE ITS TYPES? 4. Namjog hundi: It is a hundi payable to the party named in the hundi or his order. Such a hundi is similar to a bill of exchange payable to order. 5. Dhanijog hundi: ‘Dhani’ in vernacular language means owner. Thus, a dhanijog hundi is one which is made payable to the owner, or a holder or bearer-owner. MERITS AND DEMERITS OF FUNCTIONAL ORGANIZATION The following are the merits of functional organization. 1. Benefit of Specialization. This system provides ample opportunities for minute specialization to its maximum extent. 2. Expertise Knowledge. This system can be entrusted with higher efficiency as knowledge of the experts in the field are involved extensively used. Workers areassisted
ADVANTAGES AND DISADVANTAGES OF DECENTRALIZATION Advantages of Decentralization. Decentralization of authority has certain advantages, such as: 1. Diversification of activities. Decentralization reduces the burden of the chief executives with making routine decisions. LIMITATIONS OF CASH FLOW STATEMENTS Cash flow statement is used as a tool of financial statement analysis. Even though, cash flow statement suffers from some limitations. Such limitations re listed below. 1. Cash flow statement shows only cash inflow and cash outflow. But, the cash balance disclosed by the statement cannot reveals the true liquid position of the business. TOP 10 CHALLENGES & PROBLEMS FACED BY WOMEN ENTREPRENEURS 1. Family restriction. Women are expected to spend more time with their family members. They do not encourage women to travel extensively for exploiting business opportunities. 2. Lack of Finance. Family members do not encourage women entrepreneurs. They hesitate to invest money in the business venture initiated by women entrepreneurs. ADVANTAGES & DISADVANTAGES OF COMMITTEESSEE MORE ONACCOUNTLEARNING.COM
TOP 10 FEATURES OR CHARACTERISTICS OF PREFERENCE SHARES Top 10 Characteristics or Features of Preference Shares. 1. Dividends for Preference share holders. Preference shareholders enjoy a priority over equity shareholders in payment of dividends. Only after paying dividend on preference shares, the company shall pay dividend to equity shareholders. Normally, the rate of dividend on preferenceshares
8 IMPORTANT CAUSES FOR FAILURE OF ADVERTISEMENTLACK OF A LACK OFLACKOF A LACK OF
8 Important Causes for Failure of Advertisement. Table of Contents. Causes of failure of advertisement. 1. Tall claims. 2. Inherent product defects. 3. Irregular advertising. INTERESTED PARTIES OF FINANCIAL STATEMENTS 1. Shareholders: In every public limited company, shareholders are the real owners of the company.Hence, they want to know the way of utilizing their investments and ascertain the profitability and financial strength of the company.. 2. Debenture holders: Debenture holders are the lenders or creditors of the company.They want to know the short term and long term solvency position of the PROBLEMS FACED BY INVESTORS IN INDIAN CAPITAL MARKET Problems faced by Investors in Indian Capital Market. The investors in the capital market face а number of problems. Some of these problems are discussed below: 1. Inadequate Disclosure. Availability of complete and correct information is required for developing an investor protection system. But the disclosures required under theSecurities
GENERAL PURCHASE PROCEDURE IN A COMPANY General Purchase Procedure in a Company. 1. Purchase Requisition. Purchase requisition is the basis for placing the purchase order for materials and supplies. It is a written request prepared by the foremen or authorized officer or responsible officer of the user department and hand over toSALESMANSHIP
1. Knowledge of self. Everyone has his strong and weak points. The salesman has his strengths and weaknesses. He has to work to capitalize on his strong points and hide his weak points. He will be a failure if he cannot do this. Thus, knowledge of his personal traitshelps the
CHOOSING OFFICE LOCATION LEGAL EFFECTS OF MEMORANDUM AND ARTICLES WHEN REGISTEREDMEMORANDUM AND ARTICLES OF ASSOCIATIONPURPOSE OF ARTICLES OF ASSOCIATIONARTICLE OF ASSOCIATION OF COMPANYARTICLE OF ASSOCIATION LLCARTICLES OF ASSOCIATION SAMPLEUK ARTICLES OF ASSOCIATION Legal effects of Memorandum of Association and Articles of Association. 1. Bind Each Member to the Company. It is presumed that each member has signed both the Memorandum and the Articles of the company. These documents are treated as contracts entered into between the company and outsiders. So these documents bind the members to thecompany. 2.
IS MANAGEMENT AN ART OR SCIENCE ADVANTAGES & DISADVANTAGES OF COMMITTEESSEE MORE ONACCOUNTLEARNING.COM
TOP 10 FEATURES OR CHARACTERISTICS OF PREFERENCE SHARES Top 10 Characteristics or Features of Preference Shares. 1. Dividends for Preference share holders. Preference shareholders enjoy a priority over equity shareholders in payment of dividends. Only after paying dividend on preference shares, the company shall pay dividend to equity shareholders. Normally, the rate of dividend on preferenceshares
8 IMPORTANT CAUSES FOR FAILURE OF ADVERTISEMENTLACK OF A LACK OFLACKOF A LACK OF
8 Important Causes for Failure of Advertisement. Table of Contents. Causes of failure of advertisement. 1. Tall claims. 2. Inherent product defects. 3. Irregular advertising. INTERESTED PARTIES OF FINANCIAL STATEMENTS 1. Shareholders: In every public limited company, shareholders are the real owners of the company.Hence, they want to know the way of utilizing their investments and ascertain the profitability and financial strength of the company.. 2. Debenture holders: Debenture holders are the lenders or creditors of the company.They want to know the short term and long term solvency position of the PROBLEMS FACED BY INVESTORS IN INDIAN CAPITAL MARKET Problems faced by Investors in Indian Capital Market. The investors in the capital market face а number of problems. Some of these problems are discussed below: 1. Inadequate Disclosure. Availability of complete and correct information is required for developing an investor protection system. But the disclosures required under theSecurities
GENERAL PURCHASE PROCEDURE IN A COMPANY General Purchase Procedure in a Company. 1. Purchase Requisition. Purchase requisition is the basis for placing the purchase order for materials and supplies. It is a written request prepared by the foremen or authorized officer or responsible officer of the user department and hand over toSALESMANSHIP
1. Knowledge of self. Everyone has his strong and weak points. The salesman has his strengths and weaknesses. He has to work to capitalize on his strong points and hide his weak points. He will be a failure if he cannot do this. Thus, knowledge of his personal traitshelps the
CHOOSING OFFICE LOCATION LEGAL EFFECTS OF MEMORANDUM AND ARTICLES WHEN REGISTEREDMEMORANDUM AND ARTICLES OF ASSOCIATIONPURPOSE OF ARTICLES OF ASSOCIATIONARTICLE OF ASSOCIATION OF COMPANYARTICLE OF ASSOCIATION LLCARTICLES OF ASSOCIATION SAMPLEUK ARTICLES OF ASSOCIATION Legal effects of Memorandum of Association and Articles of Association. 1. Bind Each Member to the Company. It is presumed that each member has signed both the Memorandum and the Articles of the company. These documents are treated as contracts entered into between the company and outsiders. So these documents bind the members to thecompany. 2.
IS MANAGEMENT AN ART OR SCIENCE BENEFITS OF TRAINING EMPLOYEES FOR AN ORGANIZATION The following are the important advantages of training programme for employees in an organization: 1. Better Performance. A sound training programme results in better performance of the employee both in terms of quantity and quality of output. 2.PRODUCT PLANNING
Product planning is important because many decisions are taken in the process of product planning. These decisions are — development of a new product, expansion or contraction of product mix, improvement in the product, determination of brand, label, packing, color, design, size and price, etc. Thus, the scope of product planning is very wide. GENERAL PRINCIPLES OF GOOD REPORTING SYSTEM General Principles of Reporting System. 1. Proper Flow of Information: The information should be free flow from the proper place to the right end user of the report.Hence, the information should be presented in the right format and at a proper time so that it helps in planning andco-ordination.
GENERAL PURCHASE PROCEDURE IN A COMPANY General Purchase Procedure in a Company. 1. Purchase Requisition. Purchase requisition is the basis for placing the purchase order for materials and supplies. It is a written request prepared by the foremen or authorized officer or responsible officer of the user department and hand over to CLASSIFICATION OF ORGANIZATION The followings are the demerits of formal organization. 1. It reduces the spirit of initiative. 2. There is a delay in taking a decision since rules and regulations are getting importance than situation. 3. It does not give any importance to sentiments and values of employees.4.
GUIDELINES FOR EFFECTIVE STATIONERY HANDLING IN OFFICE Guidelines for effective handling of office stationery. The following steps may be taken to fix the issue procedure for stationery. 1. Indent. The every issue of stationery should be based on requisition. The departments can prepare an indent whenever there is a need of stationery. The departmental heads should sign the indent. WHAT MAKES A GOOD INTERNATIONAL MANAGER? Qualities of a good International Manager. A number of researchers have emphasized the need for managers to be able to handle national differences in business, including cultural divergence on hierarchy, humour, assertiveness and working hours.In France, Germany, Italy and a large part of Asia, for example performance-related pay is seen negatively as revealing the shortcomings of some membersOFFICE MANAGEMENT
Office management refers to the process of planning, organizing, guiding, communicating, directing, coordinating and controlling the activities of a group of people who are working to achieve business objectives efficiently and economically. Image: Office Management – Meaning and Definition, Elements. Office management is not onlynecessary
WHAT ARE THE PROBLEMS FACED BY SMALL SCALE INDUSTRIES IN The following are the problems faced by Small Scale Industries: 1. Poor capacity utilization. In many of the Small Scale Industries, the capacity utilization is not even 50% of the installed capacity. Nearly half of the machinery remains idle. DIFFERENCE BETWEEN FOB AND CIF The following difference exists between FOB and CIF. Meaning: FOB means free on board. The price includes all the expenses incurred until goods are actually loaded on board the ship at port of shipment. CIF stands for cost, insurance and freight. The seller meets cost of goods, freight and marine insurance. Costs: FOB covers those costssuch as
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__ Guidelines for Auditors VOUCHING OF CASH RECEIPTS | GENERAL GUIDELINES TO AUDITORS Vouching of Cash Receipts The debit side of cash book shows opening balance, cash sales, receipts from debtors, income from interest, dividend, rental income, commission received, subscriptions, saleof …
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