The Hindu Business Line : Monday, April 26, 2004

Numbers need to make sense in financial reports
PATEL Co incurred an inventory loss in the second quarter owing to a fall in market price. However, it is expected that the price would return to previous level by the end of the year. While preparing interim income ... More

FOR THE ASKING

At a loss to understand how a loss can be an asset
WHY is accumulated loss shown under assets side of the balance sheet? N. Seshadri, e-mail This may appear bizarre given the fact that losses by no stretch of imagination can be termed as assets. By the same ... More

MANAGE MENTOR

Check if your entrepreneurship engine is alive and kicking
FOR Adam Smith, there were only three factors of production — land, labour and capital. Then somebody said, let's give credit to enterprise. As a latecomer, perhaps, enterprise gets talked about less. But the ... More

SWATI CA

Living expenses, bulging bills and dented budgets
STORY so far: It is when Chandru, Kiran and I meet that I realise the lacunae in accounting. On one side are managers who have to take decisions and need information that would be relevant, but on the other ... More

TICKING TIME

Apply standards to problem situations
HERE are a few multiple-choice questions on Accounting Standard 18: 1) Significant influence is: a) control of the financial policy decisions of an enterprise; b) control of the operating policy decisions of an ... More

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