Financial Literacy for Non-Finance Executives: Master Financial Concepts Full Online Course

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padding-left:0;} .cookie_stng ul.tabs li a,.cookie_stng ul.tabs li a:hover{line-height:26px; color:#888; border:1px solid #d5d5d5; border-radius:20px; text-align:center; padding:0 15px;} .cookie_stng ul.tabs li a.active{background:#000; border-color:#000; color:#fff;} } @media screen and (max-width:767px){ .cookie_stng .scroll-content{padding-right:10px;} .cookie_stng table th:nth-child(3), .cookie_stng table th:nth-child(4), .cookie_stng table th:nth-child(5), .cookie_stng table td:nth-child(3), .cookie_stng table td:nth-child(4), .cookie_stng table td:nth-child(5){display:none;} .cookie_accpt{padding:10px 0; } .cookie_accpt p{float:none; width:auto; margin-bottom:10px; text-align:center; padding:0 15px;} .cookie_accpt input[type="button"]{float:none; margin:0 auto;} } </style> <div class="hide"> <div class="cookie_accpt hide"> <div class="wrapper clearfix"> <p>We have updated our <a href="/terms_conditions.php" target="_blank">terms and conditions</a> and <a href="/privacy_policy.php" target="_blank">privacy policy</a> </strong><br/> Click "Continue" to accept and continue with Growfast</p> <input type="button" class="closebtn" value="Continue" /> </div> </div> <div class="cookie_stng hide"> <div class="wrapper"> <div class="intro"> <span class="heading_text2">Accept the updated privacy & cookie policy</span> <p style="text-align:left">Dear user, <br><br>Growfast privacy and cookie policy has been updated to align with the new data regulations in European Union. Please review and accept these changes below to continue using the website.<br><br>You can see our <a target="_blank" style="color:red" href="https://growfast.indiatimes.com/eu/privacy_policy.php">privacy policy</a> & our <a target="_blank" style="color:red" href="https://growfast.indiatimes.com/cookie_policy.php">cookie policy</a>. We use cookies to ensure the best experience for you on our website.<br><br>If you choose to ignore this message, we'll assume that you are happy to receive all cookies on Growfast.</p> </div> <form> <ul class="tabs clearfix"> <li><a class="active" href="#" data-target="cookietabAnalytics">Analytics</a></li><li><a class="" href="#" data-target="cookietabNecessary">Necessary</a></li><li><a class="hideit" href="#" data-target="cookietabNewsletter">Newsletter</a></li> </ul> <div data-box="cookietabAnalytics" class="scroll-content "> <table cellpadding="0" cellspacing="0"> <thead> <tr> <th></th> <th>Name</th><th>Provider</th><th>Expiry</th><th>Type</th><th>Purpose</th> </tr> </thead> <tbody> <tr><td><input name="config.ga" id="id-config-ga" type="hidden" value="0"><input name="config.ga" type="checkbox" value="1" /></td><td><label for="id-config-ga">Google Analytics</label></td><td><label for="id-config-ga">Google</label></td><td><label for="id-config-ga">1 Year</label></td><td><label for="id-config-ga">HTTPS</label></td><td><label for="id-config-ga">To track visitors to the site, their origin & behaviour.</label></td></tr><tr><td><input name="config.ibeat" id="id-config-ibeat" type="hidden" value="0"><input name="config.ibeat" type="checkbox" value="1" /></td><td><label for="id-config-ibeat">iBeat Analytics</label></td><td><label for="id-config-ibeat">Ibeat</label></td><td><label for="id-config-ibeat">1 Year</label></td><td><label for="id-config-ibeat">HTTPS</label></td><td><label for="id-config-ibeat">To track article's statistics</label></td></tr> </tbody> </table> </div> <div data-box="cookietabNecessary" class="scroll-content hide"> <table cellpadding="0" cellspacing="0"> <thead> <tr> <th></th> <th>Name</th><th>Provider</th><th>Expiry</th><th>Type</th><th>Purpose</th> </tr> </thead> <tbody> <tr><td><input name="config.optout" id="id-config-optout" type="hidden" value="1"><input name="config.optout" type="checkbox" value="1" checked disabled/></td><td><label for="id-config-optout">optout</label></td><td><label for="id-config-optout">Times Internet</label></td><td><label for="id-config-optout">1 Year</label></td><td><label for="id-config-optout">HTTPS</label></td><td><label for="id-config-optout">Stores the user's cookie consent state for the current domain</label></td></tr><tr><td><input name="config.PHPSESSID" id="id-config-PHPSESSID" type="hidden" value="1"><input name="config.PHPSESSID" type="checkbox" value="1" checked disabled/></td><td><label for="id-config-PHPSESSID">PHPSESSID</label></td><td><label for="id-config-PHPSESSID">Times Internet</label></td><td><label for="id-config-PHPSESSID">1 day</label></td><td><label for="id-config-PHPSESSID">HTTPS</label></td><td><label for="id-config-PHPSESSID">Stores user's preferences</label></td></tr><tr><td><input name="config.accessCode" id="id-config-accessCode" type="hidden" value="1"><input name="config.accessCode" type="checkbox" value="1" checked disabled/></td><td><label for="id-config-accessCode">accessCode</label></td><td><label for="id-config-accessCode">Times Internet</label></td><td><label for="id-config-accessCode">2.5 Hours</label></td><td><label for="id-config-accessCode">HTTPS</label></td><td><label for="id-config-accessCode">To serve content relevant to a region</label></td></tr><tr><td><input name="config.pfuuid" id="id-config-pfuuid" type="hidden" value="1"><input name="config.pfuuid" type="checkbox" value="1" checked disabled/></td><td><label for="id-config-pfuuid">pfuuid</label></td><td><label for="id-config-pfuuid">Times Internet</label></td><td><label for="id-config-pfuuid">1 Year</label></td><td><label for="id-config-pfuuid">HTTPS</label></td><td><label for="id-config-pfuuid">Uniquely identify each user</label></td></tr><tr><td><input name="config.fpid" id="id-config-fpid" type="hidden" value="1"><input name="config.fpid" type="checkbox" value="1" checked disabled/></td><td><label for="id-config-fpid">fpid</label></td><td><label for="id-config-fpid">Times Internet</label></td><td><label for="id-config-fpid">1 Year</label></td><td><label for="id-config-fpid">HTTPS</label></td><td><label for="id-config-fpid">Browser Fingerprinting to uniquely identify client browsers</label></td></tr> </tbody> </table> </div> <div data-box="cookietabNewsletter" class="scroll-content hide"> <table cellpadding="0" cellspacing="0"> <thead> <tr> <th></th> <th>Name</th><th></th><th></th><th></th><th>Purpose</th> </tr> </thead> <tbody> <tr><td><input name="config.newsletter" id="id-config-newsletter" type="hidden" value="0"><input name="config.newsletter" type="checkbox" value="1" /></td><td><label for="id-config-newsletter">Daily Newsletter</label></td><td><label for="id-config-newsletter"></label></td><td><label for="id-config-newsletter"></label></td><td><label for="id-config-newsletter"></label></td><td><label for="id-config-newsletter">Receive daily list of important news</label></td></tr><tr><td><input name="config.promonewsletter" id="id-config-promonewsletter" type="hidden" value="0"><input name="config.promonewsletter" type="checkbox" value="1" /></td><td><label for="id-config-promonewsletter">Promo Mailers</label></td><td><label for="id-config-promonewsletter"></label></td><td><label for="id-config-promonewsletter"></label></td><td><label for="id-config-promonewsletter"></label></td><td><label for="id-config-promonewsletter">Receive information about events, industry, etc.</label></td></tr> </tbody> </table> </div> <footer> <label><input type="hidden" name="useragreement" value="0" /><input type="checkbox" name="useragreement" value="1" /> I've read & accepted the <a style="color:red" href="https://growfast.indiatimes.com/terms_conditions.php" target="_blank">terms and conditions</a></label> <input type="button" id="submitconsent" value="OK"> <span class="err_txt hide"></span> </footer> </form> </div> </div> </div> <script> executeOnReady(function(){ $(".cookie_stng 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nations blockedPaths : '^/(blocked-path)+.*', //these pages would redirect to service unavailable page for gdpr nations blockedExceptionPaths : '/(the-energy-switch|webinars.*309)+.*', queryParams : {}, userPreference : {}, fingerprint : '', gdprregions : [5], storage : (!!window.localStorage?window.localStorage:(!!window.sessionStorage?window.sessionStorage:'')), useremail : '', useridentifier : '', userip : '', ajax : (function(){ var ajax = {}; ajax.x = function () { if (typeof XMLHttpRequest !== 'undefined') { return new XMLHttpRequest(); } var versions = [ "MSXML2.XmlHttp.6.0", "MSXML2.XmlHttp.5.0", "MSXML2.XmlHttp.4.0", "MSXML2.XmlHttp.3.0", "MSXML2.XmlHttp.2.0", "Microsoft.XmlHttp" ]; var xhr; for (var i = 0; i < versions.length; i++) { try { xhr = new ActiveXObject(versions[i]); break; } catch (e) { } } return xhr; }; ajax.send = function (url, callback, method, data, async) { if (async === undefined) { async = true; } var x = ajax.x(); x.open(method, url, async); 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'?' + query.join('&') : ''), callback, 'GET', null, async) }; ajax.post = function (url, data, callback, async) { var query = []; for (var key in data) { query.push(encodeURIComponent(key) + '=' + encodeURIComponent(data[key])); } ajax.send(url, callback, 'POST', query.join('&'), async) }; return ajax; })(), serviceCallComplete : function(){ b2bGdpr.resettrackingcookies = 1; if(b2bGdpr.getStorage('accessCode') != objGdpr.location) b2bGdpr.deleteStorage('userPreference'); b2bGdpr.setStorage('accessCode',objGdpr.location,0.1); b2bGdpr.setCookie('accessCode',objGdpr.location,0.1); if(b2bGdpr.gdprregions.indexOf(parseInt(objGdpr.location)) > -1 && typeof b2bGdpr.queryParams.redirect == 'undefined' && !(b2bGdpr.useremail)) location.assign(location.href+((location.href.indexOf('?')>-1)?'&':'?')+'redirect=1'); b2bGdpr.process(); }, process : function(){ if(b2bGdpr.gdprregions.indexOf(parseInt(objGdpr.location)) > -1) { /************* use storage instead of cookie ***********/ b2bGdpr.isgdprnation = 1; //b2bGdpr.blockcookies = 1; /************* start redirect ***********/ if(b2bGdpr.pagePath == '/privacy_policy.php') { location.assign('/eu/privacy_policy.php'); } if(b2bGdpr.blockedPaths.length > 0) { pattern = new RegExp(b2bGdpr.blockedPaths); patternexception = (b2bGdpr.blockedExceptionPaths.length == 0)?'':new RegExp(b2bGdpr.blockedExceptionPaths); if(pattern.test(b2bGdpr.pagePath) && (patternexception && !patternexception.test(b2bGdpr.pagePath))) { location.assign('/service-unavailable'); } }; if(typeof blockpageaccess != 'undefined' && blockpageaccess == 1) location.assign('/service-unavailable'); /************ load user preference ***********/ b2bGdpr.loadPreference(); /************* delete all cookies ***********/ /* var res = document.cookie; var multiple = res.split(";"); for(var i = 0; i < multiple.length; i++) { var key = multiple[i].split("="); document.cookie = key[0]+" =; expires = Thu, 01 Jan 1970 00:00:00 UTC;"; } */ /************** Set Optout Cookie for dmp + columbia *************/ if(b2bGdpr.resettrackingcookies) b2bGdpr.setCookie('optout',1,1,'.indiatimes.com'); /************** optout ga *********************/ if(b2bGdpr.userPreference['config.ga'] == 1) b2bGdpr.ga.optin(); else b2bGdpr.ga.optout(); /************ hidding form elements **************/ executeOnComplete(function(){ document.body.className += ' ' + 'vanillaaccess'+ ' '; $("a[href*='/enroll']","a[href*='/invite']").remove(); $(".user-area").html('<span class="login-btn" id="top-login-btn"><a id="" href="/gdpr-download" style="cursor:pointer;" data-modname="Global_header">Request / Delete Data</a>  <a id="" href="/eu/privacy_policy.php" style="cursor:pointer;" data-modname="Global_header">Privacy setting</a></span>').show(); $(".topRightBX").css('width','auto'); }); } else{ if(b2bGdpr.useremail && !(b2bGdpr.getStorage('cookiethank'))) { executeOnComplete(function(){ prevent_default_layers = true; $(".cookie_accpt").removeClass('hide'); $(".cookie_accpt .closebtn").on('click',function(){ $(".cookie_accpt").addClass('hide'); b2bGdpr.setStorage('cookiethank',1,30); }); }); } } }, init : function(){ b2bGdpr.queryParams = b2bGdpr.getQueryParams(document.location.search); b2bGdpr.useremail = (b2bGdpr.queryParams.em)?(atob(b2bGdpr.queryParams.em)):''; b2bGdpr.useridentifier = b2bGdpr.getFingerprint(); b2bGdpr.getUserIP(function(ip){ b2bGdpr.userip = ip; }) if(b2bGdpr.getStorage('accessCode') != null) { objGdpr.location = b2bGdpr.getStorage('accessCode'); b2bGdpr.process(); } else{ //objGdpr.init(); } }, setStorage : function(key,data,exdays){ if(!b2bGdpr.storage) return b2bGdpr.setCookie(key,data,exdays); var $data = {}; $data['expires'] = Math.floor(Date.now() / 1000) + exdays*24*60*60; $data['data'] = data; b2bGdpr.storage.setItem(key,JSON.stringify($data)); }, getStorage : function(key){ if(!b2bGdpr.storage) return b2bGdpr.getCookie(key); var $data = b2bGdpr.storage.getItem(key); if($data !=null) { $data = JSON.parse($data); var lsexpires = $data['expires']; if(Math.floor(Date.now() / 1000) >= lsexpires) { b2bGdpr.deleteStorage(key); return null; } if('data' in $data) return $data['data']; else { b2bGdpr.deleteStorage(key); return null; } } else return null; }, deleteStorage : function(key){ if(!b2bGdpr.storage) return b2bGdpr.setCookie(key,'',-1); b2bGdpr.storage.removeItem(key); }, setCookie : function (c_name, value, exdays,domain){ var exdate = new Date(); exdate.setDate(exdate.getDate() + exdays); var c_value = escape(value) + ((exdays==null) ? "" : "; path=/; domain="+((typeof domain != 'undefined')?domain:(location.hostname))+"; expires="+exdate.toUTCString()); document.cookie=c_name + "=" + c_value; }, getCookie : function (c_name){ var c_value = document.cookie; var c_start = c_value.indexOf(" " + c_name + "="); if (c_start == -1){ c_start = c_value.indexOf(c_name + "="); } if (c_start == -1){ c_value = null; } else { c_start = c_value.indexOf("=", c_start) + 1; var c_end = c_value.indexOf(";", c_start); if (c_end == -1){ c_end = c_value.length; } c_value = unescape(c_value.substring(c_start,c_end)); } return c_value; }, ga : { disablestr : 'ga-disable-GTM-P8KJNLQ6', optout :function() { if(b2bGdpr.resettrackingcookies) b2bGdpr.setCookie(b2bGdpr.ga.disablestr,true,0.1); window[b2bGdpr.ga.disablestr] = true; }, optin :function() { b2bGdpr.setCookie(b2bGdpr.ga.disablestr,true,-1); window[b2bGdpr.ga.disablestr] = false; } }, getQueryParams : function(qs) { qs = qs.split("+").join(" "); var params = {}, tokens, re = /[?&]?([^=]+)=([^&]*)/g; while (tokens = re.exec(qs)) { params[decodeURIComponent(tokens[1])] = decodeURIComponent(tokens[2]); } return params; }, savePreference : function($preference,$output){ var proceed = true; if(typeof $output['config.newsletter'] != 'undefined') { if($output['config.newsletter'] == 0 && $output['config.promonewsletter'] == 0) { proceed = confirm("Are you sure, You don't want to receive any email from "+SITE_TITLE+"?"); } else if($output['config.newsletter'] == 0) { proceed = confirm("Are you sure, You don't want to receive "+SITE_TITLE+" Newsletters?"); } else if($output['config.promonewsletter'] == 0) { proceed = confirm("Are you sure, You don't want to receive promotional Emails?"); } if(proceed) b2bGdpr.setStorage('emailPreference',1,30); } else { b2bGdpr.setStorage('userPreference',$output,100); } if(proceed == true) { $("#submitconsent").val('Saving...'); b2bGdpr.postConsentToPersonalisationAPI($preference); b2bGdpr.postConsentToB2BAPI($preference); $("#submitconsent").val('Saved'); setTimeout(function(){ location.reload(true); },500); } }, loadPreference : function(){ loadScript('https://economictimes.indiatimes.com/js_etidentifierv.cms?v=1',function(){ etIdentifiers.onLoad(13, 0); b2bGdpr.useridentifier = etIdentifiers.getIdentifier(); if(b2bGdpr.useridentifier == 0) b2bGdpr.useridentifier = b2bGdpr.getFingerprint(); if(b2bGdpr.userPreference = b2bGdpr.getStorage('userPreference')) { b2bGdpr.processPreference(); } else{ b2bGdpr.userPreference = {}; b2bGdpr.processPreference(); } /*else{ //removed as it isnt required var userIdentifier = b2bGdpr.useridentifier; b2bGdpr.ajax.post(base_url+'/ajax_files/etb2b_gdpr_mailer_consent.php?otheroperations=1&fetchpreference=1',{'email':b2bGdpr.useremail,'personlisationid':userIdentifier},function(data){ var consents = {}; if(data['consent'] && data['consent']['consents']){ data['consent']['consents'].forEach(function (item) { consents[item.dataPoint.text] = ((item.agree && item.agree == 'true' || item.agree == true)?1:0) }); b2bGdpr.userPreference = consents; b2bGdpr.setStorage('userPreference',b2bGdpr.userPreference,100); } b2bGdpr.processPreference(); }); }*/ }); }, processPreference : function(){ executeOnComplete(function(){ if($.isEmptyObject(b2bGdpr.userPreference)) { b2bGdpr.userPreference = {}; b2bGdpr.askPreference(); } else if(b2bGdpr.useremail && !(b2bGdpr.getStorage('emailPreference'))) { b2bGdpr.askPreference(); } }); }, askPreference : function(){ executeOnComplete(function(){ if(!(b2bGdpr.useremail)) { $(".cookie_stng input[name='config.newsletter']").remove(); } else { //$(".cookie_stng h2").text('Consent to keep receiving communication from '+SITE_TITLE); //$(".cookie_stng p").html('In order to protect your data and privacy better, we have updated our <a href="/privacy_policy.php" target="_blank">privacy policies</a> and <a href="/terms_conditions.php" target="_blank">terms & conditions</a>.'); //$(".cookie_stng [data-box][data-box!='cookietabNewsletter']").remove(); //$(".cookie_stng [data-target][data-target!='cookietabNewsletter']").addClass('hideit'); $(".cookie_stng [data-target='cookietabNewsletter']").removeClass('hideit'); $(".cookie_stng [data-target='cookietabNewsletter']").trigger('click'); setTimeout(function(){ $(".cookie_stng [data-target='cookietabNewsletter']").trigger('click'); },500); } $(".cookie_stng").removeClass('hide'); }); }, postConsentToPersonalisationAPI : function(consent){ var userIdentifier = b2bGdpr.useridentifier; $.ajax({ url: 'https://etservices2.indiatimes.com/ET_B2B_WEB/consent', method:'POST', contentType:'application/json', processData: false, data: JSON.stringify(consent), beforeSend: function(xhr) { xhr.setRequestHeader("Authorization", userIdentifier); xhr.setRequestHeader("X-PRIMARY", userIdentifier); }, success: function(data) { console.log('xxxxxxxxxxxxxx'); console.log(data); } }); }, postConsentToB2BAPI : function(consent){ var userIdentifier = b2bGdpr.useridentifier; $.ajax({ url: base_url+'/ajax_files/etb2b_gdpr_mailer_consent.php?email='+b2bGdpr.useremail+'&personlisationid='+userIdentifier, method:'POST', data: { 'consent':JSON.stringify(consent), }, success: function(data) { console.log('xxxxxxxxxxxxxx'); console.log(data); } }); }, getConsentFromPersonalisationAPI : function(){ var userIdentifier = b2bGdpr.useridentifier; $.ajax({ url: 'https://etservices2.indiatimes.com/ET_B2B_WEB/consent', method:'GET', contentType:'application/json', beforeSend: function(xhr) { xhr.setRequestHeader("Authorization", userIdentifier); xhr.setRequestHeader("X-PRIMARY", userIdentifier); }, success: function(data) { console.log('xxxxxxxxxxxxxx'); console.log(data); } }); }, getFingerprint : function() { function checksum(str) { var hash = 5381,i = str.length; while (i--) hash = (hash * 33) ^ str.charCodeAt(i); return hash >>> 0; } function map(arr, fn){ var i = 0, len = arr.length, ret = []; while(i < len){ ret[i] = fn(arr[i++]); } return ret; } return checksum([ navigator.userAgent, [screen.height, screen.width, screen.colorDepth,b2bGdpr.userip].join('x'), new Date().getTimezoneOffset(), !!window.sessionStorage, !!window.localStorage, map(navigator.plugins, function (plugin) { return [ plugin.name, plugin.description, map(plugin, function (mime) { return [mime.type, mime.suffixes].join('~'); }).join(',') ].join("::"); }).join(';') ].join('###')); }, getUserIP : function(onNewIP) { // onNewIp - your listener function for new IPs //compatibility for firefox and chrome var myPeerConnection = window.RTCPeerConnection || window.mozRTCPeerConnection || window.webkitRTCPeerConnection; var pc = new myPeerConnection({ iceServers: [] }), noop = function() {}, localIPs = {}, ipRegex = /([0-9]{1,3}(\.[0-9]{1,3}){3}|[a-f0-9]{1,4}(:[a-f0-9]{1,4}){7})/g, key; function iterateIP(ip) { if (!localIPs[ip]) onNewIP(ip); localIPs[ip] = true; } //create a bogus data channel pc.createDataChannel(""); // create offer and set local description pc.createOffer().then(function(sdp) { sdp.sdp.split('\n').forEach(function(line) { if (line.indexOf('candidate') < 0) return; line.match(ipRegex).forEach(iterateIP); }); pc.setLocalDescription(sdp, noop, noop); }).catch(function(reason) { // An error occurred, so handle the failure to connect }); //listen for candidate events pc.onicecandidate = function(ice) { if (!ice || !ice.candidate || !ice.candidate.candidate || !ice.candidate.candidate.match(ipRegex)) return; ice.candidate.candidate.match(ipRegex).forEach(iterateIP); }; } }; //b2bGdpr.init(); function isGDPRNation(){ return false; if(typeof b2bGdpr != 'undefined' && typeof b2bGdpr.isgdprnation != 'undefined' && b2bGdpr.isgdprnation == 1) return true; else return false; } if(!isGDPRNation()){ b2bGdpr.ga.optin(); b2bGdpr.setCookie('optout',1,-1,'.indiatimes.com'); } else if (document.cookie.indexOf(b2bGdpr.ga.disablestr + '=true') > -1) { window[b2bGdpr.ga.disablestr] = true; } </script> <style> body.vanillaaccess .l2_outer_bx{d1isplay:none !important;} body.vanillaaccess #l2_overlay_bx_1{d1isplay:none !important;} body.vanillaaccess .user-area1{display:none !important;} body.vanillaaccess .logged_username{display:none !important;} body.vanillaaccess div.subscribe{display:none !important;} body.vanillaaccess .newsletter.show_subscribe_pop_btn{display:none !important;} body.vanillaaccess .invite-frnds_btn{display:none !important;} body.vanillaaccess .addthis_button_email{display:none !important;} </style> <link rel="stylesheet" type="text/css" href="https://tl-css.etb2bimg.com/Themes/Release/assets/css/jquery-ui.min.css?mod=2611" /> <link rel="stylesheet" type="text/css" href="https://tl-css.etb2bimg.com/Themes/Release/slick/slick.min.css?mod=2611" /> <link rel="stylesheet" type="text/css" href="https://tl-css.etb2bimg.com/Themes/Release/phosphor-icons/style.css?mod=2611" /> <link rel="stylesheet" type="text/css" href="https://tl-css.etb2bimg.com/Themes/Release/assets/css/oauth.login.css?mod=2611" /> <link rel="stylesheet" type="text/css" href="https://tl-css.etb2bimg.com/Themes/Release/assets/css/etmaster-custom-import-url.css?mod=2611" /> <link rel="stylesheet" type="text/css" href="https://tl-css.etb2bimg.com/Themes/Release/assets/min/etmaster-custom.min.css?mod=2611" />  <script type="text/javascript"> var mc_product = "recorded-course"; var mc_type = ""; if (typeof window.JSON === 'undefined') { document.write('<script src="https://tl-st.etb2bimg.com/Themes/Release/javascript/etb2b_history_json2.js"><\/script>'); } (function ga(){return ;}); var _sf_startpt = (new Date()).getTime(); </script> <script type="text/javascript" language="javascript" src="https://tl-js.etb2bimg.com/Themes/Release/assets/js/jquery.min.js?mod=2611"></script> <script type="text/javascript" language="javascript" src="https://tl-js.etb2bimg.com/Themes/Release/slick/slick.min.js?mod=2611"></script> <script type="text/javascript" language="javascript" src="https://tl-js.etb2bimg.com/Themes/Release/assets/min/oauth.login.min.js?mod=2611"></script> <script type='text/javascript'> var googletag = googletag || {}; googletag.cmd = googletag.cmd || []; googletag.renderedads = googletag.renderedads || {}; googletag.renderedads['empty'] = googletag.renderedads['empty'] || []; googletag.renderedads['rendered'] = googletag.renderedads['rendered'] || []; googletag.renderedads['count'] = googletag.renderedads['count'] || {'total':0,'complete':0}; var slideshowGPTBanner; var sidebarGoogleAdsSlots = []; googletag.cmd.push(function() { // var _auds = new Array(); if(typeof(_ccaud)!='undefined') { for(var i=0;i<_ccaud.Profile.Audiences.Audience.length;i++) { if(i<200) _auds.push(_ccaud.Profile.Audiences.Audience[i].abbr); } } // // var _HDL = ''; var _ARC1 = ''; var _Hyp1 = ''; var _article = ''; var _tval = function(v) { if(typeof(v)=='undefined') return ''; if(v.length>100) return v.substr(0,100); return v; } // var mappingATFResponsive1000 = googletag.sizeMapping().addSize([1,1],[320, 50]).addSize([480,200],[468, 60]).addSize([768,200],[728,90],[610,70]).addSize([1003,200],[[610,70],[728,90],[1003, 90]]).build(); var mappingATFResponsive728 = googletag.sizeMapping().addSize([1,1],[320, 50]).addSize([480,200],[468, 60]).addSize([768,200],[[610,70],[728,90]]).build(); var mappingATFResponddsive610 = googletag.sizeMapping().addSize([1,1],[320, 50]).addSize([480,200],[468, 60]).addSize([768,200],[610,70]).build(); var mappingFBN = googletag.sizeMapping().addSize([1, 1],[320, 50]).addSize([480, 200], [468, 60]).addSize([768, 200], []).build(); var mappingATF=[]; googletag.pubads().setTargeting('sg', _auds).setTargeting('HDL', _tval(_HDL)).setTargeting('ARC1', _tval(_ARC1)).setTargeting('Hyp1', _tval(_Hyp1)).setTargeting('article', _tval(_article)); googletag.pubads().enableSingleRequest(); googletag.pubads().collapseEmptyDivs(); googletag.enableServices(); googletag.pubads().addEventListener('slotRenderEnded', function (event) { googletag.renderedads['count']['complete'] = googletag.renderedads['count']['complete'] + 1; var id = event.slot.getSlotElementId(); googletag.renderedads[(event.isEmpty?'empty':'rendered')].push(id); if(event.isEmpty) callProductEndAds(id); else handleGoogleAdLoad(id); }); executeOnReady(function(){ positionAdSlots(); }) }); function positionAdSlots(){ if($('body').hasClass('js-v2')){ $in_content_ad_wrapper1 = '<div class="in_content_ad_wrapper ad"></div>'; $in_content_ad_wrapper2 = '<div class="in_content_ad_wrapper bs_article"><div class="featured_section" data-type="sponsered_content" id="sponsered_articles_inbody" data-ftd-type="sponsered_content_article_detail"></div></div>'; if($('.js-v2 .artcle-txt p:eq(0)').length > 0){ $($in_content_ad_wrapper1).insertAfter($('.js-v2 .artcle-txt p:eq(0)')) $($in_content_ad_wrapper2).insertAfter($('.js-v2 .artcle-txt p:eq(1)')) } else{ $($in_content_ad_wrapper1).insertAfter($('.js-v2 .artcle-txt br:eq(1)')) $($in_content_ad_wrapper2).insertAfter($('.js-v2 .artcle-txt br:eq(3)')) } if(deviceType == 'mobile') { $('.in_content_ad_wrapper.ad').append($("div[id^='div-gpt-ad'].sidebarads:eq(0)")); } else { $('.in_content_ad_wrapper.ad').append($('.main-body>.container>.row>.col-md-12 .post-rhs-sidebar')); } } $("div[id^='div-gpt-ad']").each(function(){ googletag.renderedads['count']['total'] = googletag.renderedads['count']['total'] + 1; var pushTagIdentifier = $(this).attr('id'); googletag.cmd.push(function() { googletag.display(pushTagIdentifier); }); }); } function callProductEndAds($id){ executeOnReady(function(){ $("#"+$("#"+$id).data('ad-fallback-element')).removeClass('featured_section_disabled').addClass('featured_section'); if(googletag.renderedads['count']['complete'] >= googletag.renderedads['count']['total']) render_featured_sections(); }); } function addLeaderBoardClass($obj){ $('body').addClass('hasLeaderBoardBanner'); } function handleGoogleAdLoad($id){ executeOnReady(function(){ if($("#"+$id).data('ad-fallback-element') == 'featured_header_top_right') { $(".logoBx").addClass('text-align-left'); } if($("#"+$id).data('ad-fallback-element') == 'featured_leaderboard') { addLeaderBoardClass(); } if($("#"+$id).hasClass('sidebarads') && $("#" + $id).parents('.post-body').length > 0 ) { $(".article-lhs").addClass('col-md-2').removeClass('col-md-3'); $(".article-rhs").addClass('col-md-4').removeClass('col-md-3'); if(deviceType!='mobile') $(".pst-side-bar-rhs").css('padding-left','10px') } if(googletag.renderedads['count']['complete'] >= googletag.renderedads['count']['total']) render_featured_sections(); }); } </script>  <script> window.dataLayer = window.dataLayer || []; setTimeout(function() { (function(w,d,s,l,i){w[l]=w[l]||[];w[l].push({'gtm.start': new Date().getTime(), event: 'gtm.js' }); var f = d.getElementsByTagName(s)[0], j = d.createElement(s), dl = l != 'dataLayer' ? 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src='https://tl-st.etb2bimg.com/Themes/Release/js/jsso.oauth.js?mod=2611'></script> <link rel="stylesheet" href="https://jssocdn.indiatimes.com/crosswalk/profilewidget_23/index.main.css"> <div id="data-container"><div class="inner-hero-banner pt-24 pb-24"> <div class="container-fluid"> <div class="breadcrumbs breadcrumb-style2" itemscope itemtype="http://schema.org/BreadcrumbList"> <span itemprop="itemListElement" itemscope itemtype="http://schema.org/ListItem"> <a itemprop="item" href="/courses"><span itemprop="name">Home</span></a> <meta itemprop="position" content="1" /> </span> <span itemprop="itemListElement" itemscope itemtype="http://schema.org/ListItem"> <a itemprop="item" href="/courses/finance"><span itemprop="name">Finance</span></a> <meta itemprop="position" content="2" /> </span> <span itemprop="itemListElement" itemscope itemtype="http://schema.org/ListItem"> <span itemprop="name" class="active-bread">Financial Literacy for Non-Finance Executives</span> <meta itemprop="position" content="3" /> </span> </div> <div class="banner_text"> <h1 class="mt-4">Financial Literacy for Non-Finance Executives</h1> <p>Empower yourself with essential financial knowledge to make informed decisions, understand financial statements, and manage cash flow and investments effectively. This course is designed for non-financial leaders to navigate financial concepts confidently.</p> <h6 class="mt-3 size-15 mb-4 hide">Create by CA Raja</h6> <div class="badge_column mb-2"><a href="https://growfast.indiatimes.com/courses/tags/financial-literacy"><span>financial literacy</span></a><a href="https://growfast.indiatimes.com/courses/tags/financial-planning"><span>financial planning</span></a><a href="https://growfast.indiatimes.com/courses/tags/financial-management-654"><span>financial management</span></a></div> </div> </div> </div> <div class="recorded-description"> <div class="container-fluid"> <div class="row"> <div class="col-md-8 pt-24"> <div id="partner_info_widget" class="mb-4"> </div> <div class="created-by hidden"> <div class="created-by__col image-left"> <div class="image"> <img src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" loading="lazy" class="lazy" data-original="https://img.etb2bimg.com/imgv2/width-100,height-100,resize_mode-3/retail_files/expert_picture_1730266385_1730266385_40980.jpg" alt="author Image"> </div> <div class="caption"> <h6 class="size-16">Expert</h6> <span class="size-14">CA Raja</span> </div> </div> <div class="created-by__col"> <h6 class="size-16">Categories</h6> <span class="size-14">Finance</span> </div> </div>  <section class="jumpnavigation" id="jumpnavWrapper"> <div class="secondary-navigation fadeInUp" id="secondaryNavigation"> <div class="nav-wrapper"> <a href="#overview">About</a> <a href="#Curriculum">Curriculum</a> <a href="#outcome" class="hide">Outcomes</a> </div> </div> <div id="scrollWrapper">  <div id="overview" class="pt-24 pb-24" > <h4 class="secondery_heading">Course Description</h4> <div class="content_sec hide_sec"> <p>"Financial Literacy for Non-Finance Executives" is crafted to bridge the gap between finance and other departments, empowering leaders without a financial background to manage key financial concepts confidently. This course simplifies finance, using practical examples, real-life case studies, and straightforward language to cover essential topics. Through engaging video lectures and a step-by-step approach, participants will learn how to interpret financial statements, analyze cash flow, and understand the time value of money. Additionally, they’ll gain insights into budgeting, investment appraisals, working capital management, and how to present a solid financial project report for bank loans. By the course's end, learners will feel empowered to make sound financial decisions, contribute to discussions, and support the growth of their organizations.</p> </div> <div class="action"> <a href="javascript:void(0)" class="read-more"> Read More <svg xmlns="http://www.w3.org/2000/svg" width="24" height="24" viewBox="0 0 24 24"> <path d="M12 0c-6.627 0-12 5.373-12 12s5.373 12 12 12 12-5.373 12-12-5.373-12-12-12zm6 13h-5v5h-2v-5h-5v-2h5v-5h2v5h5v2z"/> </svg> </a> </div> <h4 class="mt-3 secondery_heading">What you'll learn</h4> <ul><li>Basic financial statements, including the balance sheet, income statement, and cash flow statement</li><li>Key financial ratios and analysis techniques for performance evaluation</li><li>Cash flow and working capital management essentials</li><li>Time value of money and its role in business decisions</li><li>Cost structure impact on profit and break-even analysis</li><li>Loan appraisal processes and bank reporting</li><li>Fundamentals of investment decision-making and cost accounting</li></ul> <h4 class="mt-5 secondery_heading">Who Should Enrol</h4> <ul><li>Department heads and non-finance executives</li><li>Entrepreneurs and small business owners</li><li>Aspiring leaders seeking financial decision-making skills</li><li>Project managers involved in budget planning</li><li>Anyone aiming to gain a foundational understanding of finance</li></ul> </div>   <div id="Curriculum" class="pt-4 pb-24"> <h4 class="secondery_heading"> Course Curriculum </h4> <div class="cirruculam-wrapper list-view feature-courses vertical-course-card frequently-question"> <ul class="accordion-list mt-4"> <li class=""> <div class="content_wrapper"> <h3 class=""><i class="ph ph-caret-down"></i> Why Finance For Non Finance Executives? <span class="right_content">1 lectures </span> </h3> </div> <div class="answer" style="display:none"> <ul> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3667_7886_video_thumb_1730100209_47640.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Introduction" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Introduction</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 11 minutes 49 seconds </div>  </div> <div class="content-module load_content "> <p>This session introduces finance to non-finance executives, covering why everyone in a business should understand finance, the basics of accounting, and the key differences between accounting and finance management. It emphasizes the role of finance in decision-making and its impact on the company's profitability and financial health.</p>  </div> </div> </div> </li> </ul> </div> </li> <li class=""> <div class="content_wrapper"> <h3 class=""><i class="ph ph-caret-down"></i> Financial Statements - Making Process - Uses - Implications <span class="right_content">5 lectures </span> </h3> </div> <div class="answer" style="display:none"> <ul> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3669_video_thumb_1730103636_19122.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Income Statement and Balance Sheet" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Income Statement and Balance Sheet</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 14 minutes 54 seconds </div>  </div> <div class="content-module load_content "> <p>The process of preparing financial statements involves recording income and expenses in the profit and loss statement and tracking liabilities and assets in the balance sheet. The balance sheet always balances due to the double-entry system, where each transaction affects both sides equally.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3669_video_thumb_1730103693_81066.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="4 Financial Statement Making Process" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">4 Financial Statement Making Process</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 07 minutes 01 second </div>  </div> <div class="content-module load_content "> <p>The financial statement preparation process involves recording income and expenses on the profit and loss statement and liabilities and assets on the balance sheet. The balance sheet follows the principle of double-entry accounting, ensuring that total liabilities always equal total assets.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3669_video_thumb_1730103760_12940.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="5 Difference between Income, Liability, Expense and Assets" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">5 Difference between Income, Liability, Expense and Assets</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 05 minutes 27 seconds </div>  </div> <div class="content-module load_content "> <p>Income and liability both involve money flowing in, but income is owned, while liability must be repaid. Expense and asset both involve money flowing out, but assets provide future benefits, whereas expenses are confined to the current accounting period.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3669_video_thumb_1730103817_48092.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Sources and Uses of Funds" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Sources and Uses of Funds</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 14 minutes 23 seconds </div>  </div> <div class="content-module load_content "> <p>This section explains the key components of a balance sheet, focusing on liabilities and assets. It discusses how businesses raise funds from owners and creditors, and how these funds are used to create fixed assets and maintain working capital.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3669_video_thumb_1730103891_84543.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Profit and Cash" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Profit and Cash</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 13 minutes 20 seconds </div>  </div> <div class="content-module load_content "> </div> </div> </li> </ul> </div> </li> <li class=""> <div class="content_wrapper"> <h3 class=""><i class="ph ph-caret-down"></i> Financial Management Techniques - For Survival and Growth <span class="right_content">4 lectures </span> </h3> </div> <div class="answer" style="display:none"> <ul> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3670_video_thumb_1730104149_53943.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Fundamentals of Finance Management" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Fundamentals of Finance Management</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 08 minutes 53 seconds </div>  </div> <div class="content-module load_content "> <p>Financial management is a critical responsibility for everyone in an organization, not just the finance manager. Key principles include ensuring returns exceed the cost of capital and managing cash flows effectively to meet obligations.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3670_video_thumb_1730104213_11971.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Cost of Capital Part 1" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Cost of Capital Part 1</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 13 minutes 02 seconds </div>  </div> <div class="content-module load_content "> <p>The cost of capital is a critical factor for business success, as it reflects the required return to cover the costs of funds mobilized from various sources. To ensure profitability, businesses must generate returns that exceed their cost of capital, which includes the expectations of both owners and lenders.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3670_video_thumb_1730109052_79779.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Cost of Capital Part 2" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Cost of Capital Part 2</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 08 minutes 44 seconds </div>  </div> <div class="content-module load_content "> <p>The company’s cost of capital, initially 16.8%, rose to 50.45% due to non-performing assets and low capacity utilization. This inefficiency underscores the impact of poor investment decisions and ineffective resource management on overall profitability.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3670_video_thumb_1730109125_37651.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Liquidity Management" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Liquidity Management</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 25 minutes 04 seconds </div>  </div> <div class="content-module load_content "> <p>The section explains cash flow management and balance sheet analysis from a lender's perspective, emphasizing the importance of liquidity, fund classification, and owners' contributions. It highlights the risks of using short-term funds for long-term purposes and offers key insights into developing balance sheet reading skills.</p>  </div> </div> </div> </li> </ul> </div> </li> <li class=""> <div class="content_wrapper"> <h3 class=""><i class="ph ph-caret-down"></i> Financial Analysis Through Ratios - Widely Used Tool for Understanding Business <span class="right_content">43 lectures </span> </h3> </div> <div class="answer" style="display:none"> <ul> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3673_video_thumb_1730709463_76791.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Cash Flow Earnings" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Cash Flow Earnings</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 01 minute 45 seconds </div>  </div> <div class="content-module load_content "> <p>Cash flow earnings per share (CF EPS) is a modified version of earnings per share that adjusts profit after tax for non-cash items, providing a clearer picture of actual cash flow available to shareholders. This ratio is calculated by adding back non-cash expenses and preference dividends to profit, then dividing by the number of equity shares.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3673_video_thumb_1730709542_32179.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Dividend Per Share" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Dividend Per Share</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 47 seconds </div>  </div> <div class="content-module load_content "> <p>Dividends per share (DPS) indicates the amount of dividend distributed for each equity share held by shareholders, calculated by dividing the total dividend by the number of shares. This metric helps shareholders understand their earnings from dividends relative to their shareholdings.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3673_video_thumb_1730709748_49473.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Dividend Yield Ratio" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Dividend Yield Ratio</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 01 minute 05 seconds </div>  </div> <div class="content-module load_content "> <p>Dividend yield is a crucial metric for shareholders, as it compares the annual dividend per share to the market price per share, providing insight into the return on investment. This ratio helps investors understand the profitability of their shares relative to their market value, guiding their investment decisions.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3673_video_thumb_1730709940_81777.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Illustration on Return on Equity Share holders Funds" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Illustration on Return on Equity Share holders Funds</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 04 minutes 12 seconds </div>  </div> <div class="content-module load_content "> <p>The text outlines the calculation of various financial ratios, including earnings per share, dividend per share, dividend payout ratio, cash flow earnings per share, and dividend yield per share, based on provided financial data. It emphasizes the importance of understanding these ratios for evaluating a company's financial health and shareholder returns.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3673_video_thumb_1730709998_26425.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Market Value Ratio" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Market Value Ratio</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 47 seconds </div>  </div> <div class="content-module load_content "> <p>Market value ratios connect a company's book value with its market value, aiding investors in deciding whether to invest in or withdraw from the stock market. Key ratios include the price-to-earnings ratio, price-to-cash flow ratio, and market value to book value ratio, each providing insights into a company's financial health.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3673_video_thumb_1730710069_56917.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Earnings Yield Ratio" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Earnings Yield Ratio</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 37 seconds </div>  </div> <div class="content-module load_content "> <p>This dissertation establishes the relationship between earnings per share (EPS) and market price per share, highlighting that the earnings yield is calculated as earnings per share divided by market price per share, with a notable earnings yield of 50% based on the provided data. This critical analysis aims to elucidate the impact of earnings on market pricing.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3673_video_thumb_1730710176_89002.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Price Earnings Ratio" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Price Earnings Ratio</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 04 minutes 25 seconds </div>  </div> <div class="content-module load_content "> <p>The price-to-earnings (P/E) ratio compares a company's market price per share to its earnings per share, helping investors assess whether a stock is overvalued or undervalued. A high P/E ratio may indicate strong future expectations but also carries a higher risk, necessitating comparisons with industry averages to evaluate investment decisions.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3673_video_thumb_1730710225_45215.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Price to Cash Flow Ratio" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Price to Cash Flow Ratio</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 55 seconds </div>  </div> <div class="content-module load_content "> <p>The price-to-cash-flow ratio measures the relationship between cash flow earnings per share and market price per share, providing insights into the cash flow generated after accounting for non-cash items. This ratio helps investors understand the percentage of cash flow earnings relative to the market price, enhancing decision-making for shareholders.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3673_video_thumb_1730710274_73078.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Book Value to Market Value Per Share" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Book Value to Market Value Per Share</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 02 minutes 14 seconds </div>  </div> <div class="content-module load_content "> <p>The relationship between book value and market value of shares reflects how shares are valued in the market compared to their accounting value. A higher market value indicates greater investor expectations, as seen in a scenario where a book value of $10 translates to a market value of $30, resulting in a book-to-market value ratio of 3:1.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3673_video_thumb_1730109496_36036.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Financial Ratios" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Financial Ratios</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 09 minutes 09 seconds </div>  </div> <div class="content-module load_content "> <p>Financial ratios help analyze a company's performance by establishing logical relationships between financial figures, such as profit and sales, or assets and liabilities. These ratios provide insights into profitability, liquidity, and overall financial health, aiding in decision-making and identifying trends or weaknesses.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3673_video_thumb_1730267617_74532.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Current Ratio" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Current Ratio</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 10 minutes 07 seconds </div>  </div> <div class="content-module load_content "> <p>The current ratio measures a company's ability to pay off its short-term liabilities with its current assets. A higher ratio indicates better liquidity, while a ratio below 1 signals potential financial strain.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3673_video_thumb_1730698123_10825.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Quick Ratio" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Quick Ratio</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 04 minutes 01 second </div>  </div> <div class="content-module load_content "> <p>The Quick Ratio, also known as the Acid-Test Ratio, measures a company's ability to meet its short-term liabilities using its most liquid assets, excluding inventory. A ratio of less than 1 indicates that quick assets are insufficient to cover current liabilities immediately.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3673_video_thumb_1730699227_38021.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Absolute Liquid Ratio" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Absolute Liquid Ratio</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 02 minutes 49 seconds </div>  </div> <div class="content-module load_content "> <p>The absolute liquidity ratio measures a company's ability to meet its short-term liabilities using only its most liquid assets, such as cash and marketable securities. In this example, the ratio is 0.5:1, meaning for every ₹1 of liability, there is ₹0.50 in absolute liquid assets.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3673_video_thumb_1730699319_55479.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Basic Defense Interval Ratio" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Basic Defense Interval Ratio</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 01 minute 46 seconds </div>  </div> <div class="content-module load_content "> <p>The basic difference interval ratio measures how long a company can cover its cash expenses using available cash resources. It is calculated by dividing cash resources by daily cash expenses.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3673_video_thumb_1730699597_35332.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Capital Structure Ratio (Equity Ratio)" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Capital Structure Ratio (Equity Ratio)</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 02 minutes 36 seconds </div>  </div> <div class="content-module load_content "> <p>Equity ratio measures the proportion of shareholder funds relative to the total capital employed in a business. It is calculated by dividing shareholder equity by the total capital employed, expressing the company's reliance on equity financing.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3673_video_thumb_1730699776_81231.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Capital Structure Ratios (Debt Ratio)" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Capital Structure Ratios (Debt Ratio)</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 02 minutes </div>  </div> <div class="content-module load_content "> <p>The debt ratio is calculated by dividing total outside liabilities (400) by total capital employed (500), yielding 80%. This ratio establishes the proportion of debt to capital employed, helping assess leverage and financial structure.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3673_video_thumb_1730700790_92990.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Capital Structure Ratios (Debt to Equity Ratio)" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Capital Structure Ratios (Debt to Equity Ratio)</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 02 minutes 53 seconds </div>  </div> <div class="content-module load_content "> <p>The debt-to-equity ratio measures the relationship between a company's debt and equity, expressing debt as a multiple or percentage of equity. In this example, with a debt of 400 and equity of 100, the ratio is 4:1 or 400%, indicating 80% debt and 20% equity in total capital.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3673_video_thumb_1730701004_51870.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Coverage Ratios (DSCR)" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Coverage Ratios (DSCR)</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 04 minutes 30 seconds </div>  </div> <div class="content-module load_content "> <p>The Debt Service Coverage Ratio (DSCR) measures a company's ability to cover its debt obligations, including interest and installments, by comparing its profit before depreciation and interest to total debt obligations. In the example, a DSCR of 2 indicates that the company's profits are twice the amount of its debt obligations.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3673_video_thumb_1730701296_52623.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Interest Coverage Ratio" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Interest Coverage Ratio</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 03 minutes 04 seconds </div>  </div> <div class="content-module load_content "> <p>The interest coverage ratio measures how many times a company's profit before depreciation, interest, and tax (PBDIT) can cover its interest expenses, indicating financial health for lenders. For example, if PBDIT is 400 and interest is 100, the coverage ratio is 4, meaning profits cover interest expenses four times over.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3673_video_thumb_1730701441_32874.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Preference Dividend Coverage Ratio" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Preference Dividend Coverage Ratio</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 57 seconds </div>  </div> <div class="content-module load_content "> <p>The preference dividend coverage ratio measures how many times a company's profit after tax can cover its preference dividend liability. It is calculated by dividing the profit after tax by the preference dividend liability.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3673_video_thumb_1730702349_44959.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Capital Gearing Ratio" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Capital Gearing Ratio</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 03 minutes 40 seconds </div>  </div> <div class="content-module load_content "> <p>The content discusses the relationship between interest-bearing funds and shareholder funds in calculating the capital gearing ratio, emphasizing its importance in assessing a company's solvency and operational viability. It highlights how a high capital gearing ratio can impact the company's financial health due to increased fixed costs associated with debt obligations.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3673_video_thumb_1730702471_72950.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Activity Ratios" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Activity Ratios</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 43 seconds </div>  </div> <div class="content-module load_content "> <p>The session will explore activity ratios, also known as turnover ratios, which establish relationships between sales or cost of goods sold and assets to evaluate a company's operational efficiency. Key ratios, such as fixed assets turnover, total assets turnover, and working capital turnover, will be analyzed to identify and address performance issues effectively.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3673_video_thumb_1730702998_29586.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Capital Turnover Ratio" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Capital Turnover Ratio</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 02 minutes 44 seconds </div>  </div> <div class="content-module load_content "> <p>The capital turnover issue measures the relationship between sales and capital employed, indicating how effectively a business utilizes its capital to generate revenue. A higher capital turnover ratio signifies better capital efficiency, with ideal scenarios demonstrating effective use of funds to maximize profits.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3673_video_thumb_1730703333_24924.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Fixed Assets Turnover Ratio" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Fixed Assets Turnover Ratio</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 02 minutes </div>  </div> <div class="content-module load_content "> <p>The content discusses the relationship between fixed assets and sales performance, outlining three scenarios that illustrate the effective utilization of fixed assets in generating sales. It emphasizes the importance of maintaining a fixed asset turnover ratio greater than 1 to ensure efficient asset use in achieving business goals.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3673_video_thumb_1730703764_24397.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Total Assets Turnover Ratio" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Total Assets Turnover Ratio</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 03 minutes 02 seconds </div>  </div> <div class="content-module load_content "> <p>"The total assets turnover ratio measures a company's efficiency in generating sales from its assets, calculated by comparing sales to average assets. An analysis of three scenarios illustrates how variations in sales relative to average assets impact this ratio, highlighting the importance of maintaining a ratio greater than one for optimal performance.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3673_video_thumb_1730703823_71988.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Working Capital Turnover Ratio" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Working Capital Turnover Ratio</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 41 seconds </div>  </div> <div class="content-module load_content "> <p>The working capital turnover ratio measures the relationship between sales and working capital, reflecting how efficiently a company utilizes its working capital to generate revenue. There are three main types of working capital issues, emphasizing the importance of understanding these factors for effective financial management.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3673_video_thumb_1730704103_42768.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Inventory Turnover Ratio" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Inventory Turnover Ratio</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 04 minutes 59 seconds </div>  </div> <div class="content-module load_content "> <p>The inventory turnover ratio measures how efficiently a business rotates its inventory relative to sales, indicating potential profit generation. A higher turnover reflects better inventory management, leading to increased sales and reduced holding costs, while a lower turnover suggests inefficiencies and greater associated costs.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3673_video_thumb_1730704165_85685.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Inventory Holding Level" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Inventory Holding Level</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 02 minutes 20 seconds </div>  </div> <div class="content-module load_content "> <p>The inventory holding level, often referred to as the number of days of inventory, measures how many days a company's average inventory can cover its cost of goods sold (COGS). It is calculated by dividing the average inventory by the daily COGS, providing insight into inventory management efficiency; for example, with an average inventory of ₹30,000 and annual COGS of ₹3,65,000, the company maintains approximately 30 days of inventory.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3673_video_thumb_1730704331_71028.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Debtors Turnover Ratio" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Debtors Turnover Ratio</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 05 minutes 33 seconds </div>  </div> <div class="content-module load_content "> <p>The Debtors Turnover Ratio establishes a relationship between credit sales and average debtors, indicating how efficiently a company converts credit sales into cash. A higher ratio reflects better recovery speed and liquidity, while a lower ratio suggests potential cash flow issues.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3673_video_thumb_1730704408_70210.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Average Collection Period" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Average Collection Period</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 03 minutes 11 seconds </div>  </div> <div class="content-module load_content "> <p>The average collection period measures the number of days it takes for a company to collect its receivables, calculated by dividing the average accounts receivable by average daily credit sales. For instance, if average accounts receivable is $7,500 and average daily credit sales are $500, the average collection period would be 15 days.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3673_video_thumb_1730704470_94065.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Creditors Turnover Ratio" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Creditors Turnover Ratio</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 05 minutes 10 seconds </div>  </div> <div class="content-module load_content "> <p>The content discusses the relationship between credit purchases and average creditors through three scenarios, illustrating how the credit turnover ratio reflects payment behavior. Scenarios show that a high ratio indicates rapid settlements, a low ratio suggests delayed payments, and an average ratio represents typical payment patterns.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3673_video_thumb_1730704548_91754.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Average Payment Period" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Average Payment Period</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 02 minutes 29 seconds </div>  </div> <div class="content-module load_content "> <p>The Average Payment Period is calculated by dividing the average creditors (opening and closing creditors) by daily credit purchases. This metric indicates the number of days a company takes to pay off its creditors.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3673_video_thumb_1730705516_81688.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="General Profitability Ratios" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">General Profitability Ratios</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 02 minutes 40 seconds </div>  </div> <div class="content-module load_content "> <p>In this session, we will explore profitability ratios, focusing on their relationship with sales and investments to derive meaningful insights. Understanding these connections is crucial for assessing overall business performance, including operating profit, expenses, and net profit ratios.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3673_video_thumb_1730705566_19306.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Gross Profit" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Gross Profit</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 01 minute 40 seconds </div>  </div> <div class="content-module load_content "> <p>The gross profit ratio measures the relationship between gross profit and net sales, indicating the percentage of revenue that exceeds the cost of goods sold. For example, with sales of 100 and a cost of goods sold of 80, the gross profit is 20, resulting in a gross profit ratio of 20%.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3673_video_thumb_1730705872_81847.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Operating Ratio" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Operating Ratio</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 04 minutes 15 seconds </div>  </div> <div class="content-module load_content "> <p>The operating ratio measures the relationship between operating costs and net sales, helping to analyze the efficiency of a company's operations. It combines the cost of goods sold and other operating expenses to provide insights into the cost structure, ultimately indicating the percentage of sales consumed by these costs.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3673_video_thumb_1730707225_28475.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Operating Profit Ratio" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Operating Profit Ratio</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 01 minute 10 seconds </div>  </div> <div class="content-module load_content "> <p>Operating profit is calculated by subtracting operating costs from net sales, exemplified by a scenario where net sales are 200 and operating costs are 80, resulting in an operating profit of 20. The operating profit ratio, derived from dividing the operating profit by net sales, is 10%.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3673_video_thumb_1730707440_92260.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Expense Ratios" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Expense Ratios</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 02 minutes 27 seconds </div>  </div> <div class="content-module load_content "> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3673_video_thumb_1730707522_40654.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Net Profit Ratio" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Net Profit Ratio</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 53 seconds </div>  </div> <div class="content-module load_content "> <p>"The net profit ratio measures the profitability of a business by comparing net profit after tax to total revenue. It is calculated by dividing net profit after tax by total revenue and multiplying by 100, indicating the percentage of profit available to owners.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3673_video_thumb_1730707836_90465.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Overall Profitability Ratios" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Overall Profitability Ratios</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 01 minute 04 seconds </div>  </div> <div class="content-module load_content "> <p>The overall profitability ratios measure the return earned on total assets, capital employed, and shareholder equity, reflecting the efficiency of resource use. These ratios include Return on Assets (ROA), Return on Capital Employed (ROCE), and Return on Equity (ROE), providing insight into business profitability from different perspectives.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3673_video_thumb_1730709116_10080.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Return on Capital Employed" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Return on Capital Employed</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 02 minutes 23 seconds </div>  </div> <div class="content-module load_content "> <p>Return on Capital Employed (ROCE) is a financial ratio that measures a company's operating profit relative to its total capital employed, which includes shareholder funds, bank loans, and other liabilities. In a practical example, with an operating profit of $50 and total capital employed of $300, the ROCE is calculated as 16.67%.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3673_video_thumb_1730709230_25981.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Return on Share Holders Funds" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Return on Share Holders Funds</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 01 minute 13 seconds </div>  </div> <div class="content-module load_content "> <p>The Return on Shareholders' Funds (ROSF) measures the profitability generated for shareholders by comparing the profit after tax to the total shareholder funds. It is calculated by dividing profit after tax by shareholder funds and multiplying by 100 to express it as a percentage, excluding any accumulated losses.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3673_video_thumb_1730709332_30410.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Return on Equity Share Holders Funds" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Return on Equity Share Holders Funds</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 01 minute 18 seconds </div>  </div> <div class="content-module load_content "> <p>The distinction between return on equity (ROE) and return on shareholder funds lies in the inclusion of preference dividends in ROE, which focuses specifically on profit available to equity shareholders after accounting for taxes and preference dividends. This measure emphasizes the profit after tax available to equity shareholders, leading to various financial ratios, including earnings per share and dividend payout ratios.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3673_video_thumb_1730709407_95746.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Earnings Per Share" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Earnings Per Share</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 41 seconds </div>  </div> <div class="content-module load_content "> <p>Earnings per share (EPS) is a crucial financial metric that indicates the profit attributable to each equity share held by shareholders. It is calculated by dividing the profit after tax and preference dividends by the total number of equity shares outstanding.</p>  </div> </div> </div> </li> </ul> </div> </li> <li class=""> <div class="content_wrapper"> <h3 class=""><i class="ph ph-caret-down"></i> Fund Flow Analysis - Analyses Survival / Failure / Growth of Business <span class="right_content">3 lectures </span> </h3> </div> <div class="answer" style="display:none"> <ul> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3674_video_thumb_1730709415_15769.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Uses of Fund Flow Statement" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Uses of Fund Flow Statement</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 01 minute 54 seconds </div>  </div> <div class="content-module load_content "> <p>The fund flow statement reveals the sources and movements of funds within a business, highlighting its liquidity position and operational efficiency. It is a critical tool for assessing whether short-term funds are being improperly allocated for long-term purposes, which can signal potential liquidity risks to stakeholders and lenders.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3674_video_thumb_1730709088_84936.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Fund Flow Analsyis Introduction" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Fund Flow Analsyis Introduction</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 06 minutes 56 seconds </div>  </div> <div class="content-module load_content "> <p>Fund flow analysis is the examination of the fund flow statement, which tracks the movement of funds within a company, detailing how long-term funds are raised and utilized. This analysis helps management make critical decisions by highlighting surpluses or deficits in funding and their implications on working capital and operational needs.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3674_video_thumb_1730709309_36879.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Fund Flow Analysis Example" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Fund Flow Analysis Example</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 07 minutes 32 seconds </div>  </div> <div class="content-module load_content "> <p>The analysis illustrates the flow of funds for a company through its income statement and balance sheet, highlighting sources and uses of funds over two years. It details how profits, capital increases, and long-term liabilities contribute to funding long-term assets and working capital, including tax payments.</p>  </div> </div> </div> </li> </ul> </div> </li> <li class=""> <div class="content_wrapper"> <h3 class=""><i class="ph ph-caret-down"></i> Cash Flow Analysis - Is Like Oxygen Movement <span class="right_content">5 lectures </span> </h3> </div> <div class="answer" style="display:none"> <ul> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3675_video_thumb_1730710002_18128.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Cash Flow-Introduction" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Cash Flow-Introduction</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 04 minutes 13 seconds </div>  </div> <div class="content-module load_content "> <p>The discussion highlights the importance of cash flow analysis in understanding a company's financial health, emphasizing that profit does not equal cash balance. It categorizes cash flows into operating, investing, and financing activities, illustrating how these components impact overall cash movement and net cash generation for the company.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3675_video_thumb_1730710092_56926.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Cash Flow- Activities" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Cash Flow- Activities</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 01 minute 38 seconds </div>  </div> <div class="content-module load_content "> <p>The cash flow statement, as prescribed by Accounting Standard 3 in India, classifies cash flows into three activities: operating, investing, and financing. Each category separately presents cash inflows and outflows, allowing for the calculation of net cash from each activity, which, when combined with the opening cash balance, determines the closing cash balance.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3675_video_thumb_1730710226_36473.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Cash Flow-Operating Activity" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Cash Flow-Operating Activity</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 04 minutes 46 seconds </div>  </div> <div class="content-module load_content "> <p>The cash flow statement focuses on cash generated from operating activities by analyzing profit before working capital changes and the movements in current assets and liabilities, while excluding non-operating items like interest and dividends. The net cash flow from operating activities is calculated by adjusting for working capital changes and extraordinary items, highlighting how fluctuations in current assets and liabilities impact cash flow.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3675_video_thumb_1730710330_84399.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Cash Flow-Investing Activity" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Cash Flow-Investing Activity</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 01 minute 13 seconds </div>  </div> <div class="content-module load_content "> <p>Cash flow from investing activities involves the purchase and sale of assets, resulting in negative cash flows for asset purchases and positive cash inflows from asset sales. Additionally, income generated from investments, such as interest and dividends, contributes to the overall cash flow from investing activities.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3675_video_thumb_1730710444_47281.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Cash Flow- Financing Activity" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Cash Flow- Financing Activity</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 01 minute 15 seconds </div>  </div> <div class="content-module load_content "> <p>Cash flow from financing activities includes inflows from issuing shares and taking bank loans, while outflows occur from repaying loans, paying dividends, and interest expenses. Interest and dividends are reflected as negative cash flows in financing activities, having been added back in operating activities to ensure accurate financial reporting.</p>  </div> </div> </div> </li> </ul> </div> </li> <li class=""> <div class="content_wrapper"> <h3 class=""><i class="ph ph-caret-down"></i> More about Accounting - Be clear on all accounting terms <span class="right_content">52 lectures </span> </h3> </div> <div class="answer" style="display:none"> <ul> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3676_video_thumb_1730714165_10892.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Need and Importance of Accounting" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Need and Importance of Accounting</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 04 minutes 54 seconds </div>  </div> <div class="content-module load_content "> <p>The evolution of accounting began with the barter system, which initially required no record-keeping. However, the industrial revolution and technological advancements highlighted the need for systematic recording of business transactions, leading to the importance of accounting and bookkeeping in understanding financial progress and making informed business decisions.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3676_video_thumb_1730714349_11321.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Book Keeping and objectives" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Book Keeping and objectives</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 04 minutes 59 seconds </div>  </div> <div class="content-module load_content "> <p>Bookkeeping is the systematic recording of business transactions that can be expressed in monetary terms, focusing on maintaining accurate records of income, expenses, assets, and liabilities. Its key objectives include tracking financial performance, controlling expenses, and meeting legal and tax obligations.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3676_video_thumb_1730714529_24493.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Advantages of Book Keeping" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Advantages of Book Keeping</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 05 minutes 40 seconds </div>  </div> <div class="content-module load_content "> <p>Bookkeeping provides a permanent and reliable record of all business transactions, ensuring accuracy in financial reporting and facilitating effective management decision-making. It aids in understanding a business's financial position, tracking growth, managing assets and liabilities, and fulfilling legal requirements.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3676_video_thumb_1730714690_31140.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Accounting and Objectives" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Accounting and Objectives</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 04 minutes 19 seconds </div>  </div> <div class="content-module load_content "> <p>Accounting is a systematic process that collects, analyzes, and communicates financial information, enabling users to make informed judgments and decisions about a business's financial position. Its main objectives include maintaining records, calculating operational results, ascertaining financial status, and effectively communicating relevant information to stakeholders.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3676_video_thumb_1730715105_24700.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Accounting Process" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Accounting Process</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 05 minutes 55 seconds </div>  </div> <div class="content-module load_content "> <p>The accounting process involves identifying, recording, classifying, summarizing, analyzing, interpreting, and communicating financial information derived from business transactions. This systematic approach enables users to make informed decisions based on accurate economic data.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3676_video_thumb_1730715214_57755.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Accounting Cycle" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Accounting Cycle</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 03 minutes 23 seconds </div>  </div> <div class="content-module load_content "> <p>The accounting cycle is a continuous sequence of processes that begins with recording business transactions in a journal and concludes with the preparation of final accounts, such as the balance sheet. This cyclical process ensures accurate financial reporting and provides the opening balances for the subsequent accounting period.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3676_video_thumb_1730715319_26593.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Accountancy Accounting Book keeping" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Accountancy Accounting Book keeping</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 01 minute 21 seconds </div>  </div> <div class="content-module load_content "> <p>Accountancy is the systematic knowledge and theory of accounting, guiding how to prepare and communicate financial information. Accounting, on the other hand, is the practical application of this knowledge, focusing on the process of reporting financial data, while bookkeeping is a subset of accounting that involves routine record-keeping and maintaining financial records.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3676_video_thumb_1730715392_18736.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Relationship Between Accountancy, Accounting & Book Keeping" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Relationship Between Accountancy, Accounting & Book Keeping</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 01 minute 41 seconds </div>  </div> <div class="content-module load_content "> <p>Bookkeeping is the foundational process of recording financial transactions, serving as the basis for accounting. In contrast, accountancy is a broader concept that encompasses both bookkeeping and accounting, integrating them into the overall financial management system.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3676_video_thumb_1730715536_47785.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Difference Between Accounting & Book Keeping" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Difference Between Accounting & Book Keeping</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 02 minutes 21 seconds </div>  </div> <div class="content-module load_content "> <p>Bookkeeping involves the systematic recording and maintenance of financial transactions, typically performed by junior staff, while accounting encompasses analysis, interpretation, and reporting of financial data, requiring senior professionals to assess a business's overall financial position and results. The key differences lie in scope, objectives, responsibility, supervision, and the level of staff involved.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3676_video_thumb_1730715650_35984.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Users of Accounting Information" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Users of Accounting Information</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 03 minutes 58 seconds </div>  </div> <div class="content-module load_content "> <p>Accounting information serves two primary user groups: internal users, such as owners and management, who need it to assess profitability and make informed decisions, and external users, including investors, creditors, and government agencies, who require it to evaluate the organization's financial health and compliance with regulations.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3676_video_thumb_1730715855_64790.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Branches of Accounting" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Branches of Accounting</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 02 minutes 04 seconds </div>  </div> <div class="content-module load_content "> <p>Accounting comprises three branches: financial accounting, which records business transactions to assess profit or loss and financial position; cost accounting, which collects and classifies costs of production or jobs; and management accounting, which utilizes data from both branches for policy formulation, planning, control, and decision-making.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3676_video_thumb_1730716212_50841.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Transaction" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Transaction</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 03 minutes 18 seconds </div>  </div> <div class="content-module load_content "> <p>This section introduces fundamental accounting terms, focusing on "transactions," which involve the transfer of money, goods, or services between parties. Transactions can be categorized as cash transactions, where payment occurs immediately, or credit transactions, where payment is deferred.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3676_video_thumb_1730716285_79486.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Capital" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Capital</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 01 minute 34 seconds </div>  </div> <div class="content-module load_content "> <p>Capital refers to the amount invested by the owners in a business, which can fluctuate due to additional investments, withdrawals, or changes in retained earnings. It can increase through retained profits or decrease due to losses or withdrawals, with varying regulations based on the business structure (sole proprietorship, partnership, or corporation).</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3676_video_thumb_1730716389_77192.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Assets" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Assets</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 01 minute 57 seconds </div>  </div> <div class="content-module load_content "> <p>Assets are the properties of a business that can take various forms, including cash, machinery, accounts receivable, and inventory. They are classified into tangible assets, which have a physical existence, and intangible assets, which provide rights and benefits but lack a physical presence.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3676_video_thumb_1730716464_27699.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Liabilities" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Liabilities</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 01 minute 06 seconds </div>  </div> <div class="content-module load_content "> <p>Liabilities are the financial obligations of a business, including loans, unpaid bills, and outstanding expenses. They represent amounts owed to banks, individuals, or suppliers that the business must repay in the future.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3676_video_thumb_1730716504_66446.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Drawings" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Drawings</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 25 seconds </div>  </div> <div class="content-module load_content "> <p>Walter's drawings refer to the cash or goods withdrawn by the proprietor for personal use, which reduces the business's capital. These withdrawals are typically deducted from the owner's equity in the business.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3676_video_thumb_1730716935_68448.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Debtors and Creditors" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Debtors and Creditors</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 02 minutes 24 seconds </div>  </div> <div class="content-module load_content "> <p>A debtor is an individual or entity that receives a benefit without immediate payment, creating a claim for future payment, while a creditor is one who provides the benefit and holds the right to be repaid, establishing a liability for the debtor. For example, when a buyer purchases goods on credit, they become a debtor, and the seller becomes a creditor until the debt is settled.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3676_video_thumb_1730717000_64616.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Purchase Sales and returns" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Purchase Sales and returns</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 02 minutes 32 seconds </div>  </div> <div class="content-module load_content "> <p>The text explains the concepts of purchases and sales in a business context, detailing how to calculate total purchases and net purchases by factoring in returns and payment types. It also covers the distinction between cash and credit sales, outlining how to determine net sales by subtracting sales returns and taxes from total sales.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3676_video_thumb_1730717087_66555.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Voucher and Invoice" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Voucher and Invoice</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 01 minute 33 seconds </div>  </div> <div class="content-module load_content "> <p>Watchorn is a written document that serves as proof of a transaction, supporting financial audits and typically includes details such as payment forms like cash slips or bank transfers. An invoice is a business document generated by the seller, outlining the transaction details, including the names and addresses of the buyer and seller, the sale date, and a clear description of the goods with their quantities and prices.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3676_video_thumb_1730717145_21856.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Account" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Account</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 01 minute 05 seconds </div>  </div> <div class="content-module load_content "> <p>An account is a summary of business transactions related to a person, asset, income, expense, or liability, providing a brief history of financial activities. It consists of two sides: the debit side and the credit side, reflecting the dual aspects of each transaction.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3676_video_thumb_1730717241_79642.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Double Entry System Introduction" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Double Entry System Introduction</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 03 minutes 14 seconds </div>  </div> <div class="content-module load_content "> <p>The double-entry system of accounting, introduced by Italian merchant Luca Pacioli in 1494, records each business transaction in two aspects: debit (incoming) and credit (outgoing), ensuring that for every debit, there is an equal and corresponding credit. This fundamental principle provides a systematic framework for accurate financial record-keeping and is widely adopted in accounting practices worldwide.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3676_video_thumb_1730717306_28522.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Double Entry Features" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Double Entry Features</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 02 minutes 04 seconds </div>  </div> <div class="content-module load_content "> <p>The double entry system of accounting is a method where every business transaction affects two accounts, recording a debit in one and a credit in another. This approach ensures the accuracy of financial records, facilitates the preparation of trial balances, and is grounded in fundamental accounting principles.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3676_video_thumb_1730717420_94340.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Classification of Accounts" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Classification of Accounts</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 06 minutes 16 seconds </div>  </div> <div class="content-module load_content "> <p>In business accounting, financial transactions are classified into three categories: transactions with individuals (personal accounts), transactions related to properties and assets (real accounts), and transactions related to incomes and expenses (nominal accounts). Personal accounts include natural, artificial, and representative persons, while real accounts encompass both tangible and intangible assets, with nominal accounts covering gains, losses, incomes, and expenses.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3676_video_thumb_1730717576_98744.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Eg for classification of accounts" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Eg for classification of accounts</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 05 minutes 55 seconds </div>  </div> <div class="content-module load_content "> <p>The classification of accounts is based on the nature of the transaction. Personal accounts involve individuals or entities, real accounts deal with tangible and intangible assets, and nominal accounts cover income, expenses, gains, and losses.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3676_video_thumb_1730782638_36223.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Golden Rules of accounting" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Golden Rules of accounting</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 01 minute 55 seconds </div>  </div> <div class="content-module load_content "> <p>The golden rules of accounting classify transactions into three types: personal, real, and nominal accounts. Each type has specific debit and credit rules, guiding how financial transactions are recorded to reflect income, expenses, and asset flow.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3676_video_thumb_1730782860_59716.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Introduction to Depreciation Accounting" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Introduction to Depreciation Accounting</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 13 minutes 47 seconds </div>  </div> <div class="content-module load_content "> <p>Depreciation reflects the gradual reduction in the value of assets due to factors like usage, technological advancements, and the passage of time. It ensures that asset-related expenses are accurately accounted for in both the income statement and balance sheet, reflecting a fair profit and enabling asset replacement.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3676_video_thumb_1730782919_58148.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Methods of Deprection" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Methods of Deprection</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 43 seconds </div>  </div> <div class="content-module load_content "> <p>The two most common methods of calculating depreciation in the industry are the Straight Line method and the Written Down Value method. This guide focuses on these approaches to better understand asset depreciation.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3676_video_thumb_1730783117_66000.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Straight Line Method of Depreciation" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Straight Line Method of Depreciation</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 03 minutes 09 seconds </div>  </div> <div class="content-module load_content "> <p>The straight-line depreciation method calculates depreciation evenly over an asset's useful life. It subtracts the residual value from the asset's cost, divides the difference by the asset's life, and applies a uniform depreciation expense annually.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3676_video_thumb_1730783237_40002.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Written Down Value Method of Deprecitation" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Written Down Value Method of Deprecitation</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 03 minutes 35 seconds </div>  </div> <div class="content-module load_content "> <p>The written-down value method applies a consistent depreciation rate on an asset's opening balance each year, reducing its value annually. This process continues until the asset's value diminishes to zero.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3676_video_thumb_1730783312_56003.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Accounting Principles" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Accounting Principles</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 06 minutes </div>  </div> <div class="content-module load_content "> <p>Accounting principles are fundamental norms and assumptions that provide uniformity and consistency to accounting methods, forming the basis for Generally Accepted Accounting Principles (GAAP). Accounting standards and conventions ensure that financial statements are reliable, realistic, and comparable across businesses.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3676_video_thumb_1730783373_47803.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Business Entity Concept" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Business Entity Concept</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 03 minutes 22 seconds </div>  </div> <div class="content-module load_content "> <p>The Business Entity Concept emphasizes that a business is a separate entity from its owners, treated as an artificial person with its own assets and liabilities. It ensures that only business-related transactions are recorded in the business accounts, keeping the owner's personal transactions distinct.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3676_video_thumb_1730783457_34560.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Basic Assumptions in Accounting" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Basic Assumptions in Accounting</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 05 minutes 12 seconds </div>  </div> <div class="content-module load_content "> <p>Understanding basic assumptions in accounting is crucial as they form the foundation for consistent financial reporting. Key assumptions include entity separation, monetary measurement, periodic reporting, and the going concern principle.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3676_video_thumb_1730783551_66910.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Basic Concepts in Accounting" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Basic Concepts in Accounting</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 08 minutes 15 seconds </div>  </div> <div class="content-module load_content "> <p>"Dual Aspect Concept: Every transaction in accounting has two effects—debit and credit—which form the basis of the double-entry bookkeeping system.<br /> <br /> Revenue Realization Concept: Income is recognized in accounting only when it is earned and realized, preventing income inflation.<br /> <br /> Historical Cost Concept: Assets are recorded at their original acquisition cost, not adjusted for current market values.<br /> <br /> Matching Concept: Revenues must be matched with related expenses during the same accounting period to determine accurate profits.<br /> <br /> Full Disclosure Concept: Financial statements must provide complete, transparent information for decision-making by stakeholders.<br /> <br /> Verifiable and Objective Evidence Concept: Every business transaction should be supported by unbiased, verifiable documentation."</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3676_video_thumb_1730783677_48927.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Fundamental Principles of Accounting" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Fundamental Principles of Accounting</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 06 minutes 29 seconds </div>  </div> <div class="content-module load_content "> <p>The three fundamental principles of accounting are the materiality principle, which requires the disclosure of all relevant financial information; the consistency principle, which ensures that accounting methods remain the same across periods for comparability; and the prudence principle (or conservatism principle), which mandates the recognition of potential losses while refraining from anticipating profits in financial statements.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3676_video_thumb_1730783843_29348.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Trial Balance" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Trial Balance</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 06 minutes 35 seconds </div>  </div> <div class="content-module load_content "> <p>A trial balance is a statement prepared to test the arithmetical accuracy of recorded transactions in accounting by listing the debit and credit balances of all ledger accounts. It serves to identify errors, facilitates the preparation of final accounts, and provides a ready reference of all balances in one place.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3676_video_thumb_1730783917_45462.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Methods and formats of Trial Balance" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Methods and formats of Trial Balance</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 04 minutes 59 seconds </div>  </div> <div class="content-module load_content "> <p>The trial balance can be prepared using two methods: the total method, where the totals of debit and credit balances are recorded separately, and the balance method, which focuses on the final balances of each ledger account. The balance method is more widely used as it provides a clearer view of account balances, ensuring that the total debits equal total credits, thus confirming arithmetical accuracy.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3676_video_thumb_1730784035_29354.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Introduction to Joint Venture" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Introduction to Joint Venture</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 06 minutes 34 seconds </div>  </div> <div class="content-module load_content "> <p>A joint venture is a temporary business arrangement formed by two or more parties to undertake a specific project that involves high risk, significant investment, or diverse skills, without establishing a permanent partnership. It typically concludes once the project is completed, and accounting for joint ventures can involve maintaining separate books, individual records by each party, or using a memorandum of joint venture.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3676_video_thumb_1730784107_13769.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="How Investments are accounted ?" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">How Investments are accounted ?</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 24 minutes 23 seconds </div>  </div> <div class="content-module load_content "> <p>The content provides an overview of how to account for investments in equity shares, covering key transactions such as purchasing shares, selling investments, and handling dividends (pre and post-acquisition). It explains the accounting entries for each transaction, the treatment of incidental expenses, the calculation of profit or loss on sales, and the implications of receiving dividends and bonus shares, as well as rights shares.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3676_video_thumb_1730784160_53456.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Accounting for Fixed Investment Securities" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Accounting for Fixed Investment Securities</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 16 minutes 22 seconds </div>  </div> <div class="content-module load_content "> <p>Fixed income securities, such as bonds and debentures, provide a predetermined income, typically in the form of interest payments, and are accounted for through various transactions involving purchases, sales, and interest accrual. The accounting process includes recognizing investment costs, accrued interest, and adjusting entries based on the timing of transactions and interest payment periods.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3676_video_thumb_1730784341_91605.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Get Familiar with Bills Of Exchange" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Get Familiar with Bills Of Exchange</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 07 minutes 41 seconds </div>  </div> <div class="content-module load_content "> <p>A bill of exchange is a legal document in which one party (Mr. B) promises to pay another party (Mr. Y) a specified amount (₹10,000) at a future date (three months later). This instrument provides security for the seller and can also be discounted at a bank for immediate cash, where the bank collects upfront interest known as discounting charges.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3676_video_thumb_1730784483_33847.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Know What Construction Contract Is !!!!" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Know What Construction Contract Is !!!!</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 05 minutes 18 seconds </div>  </div> <div class="content-module load_content "> <p>A construction contract is specifically negotiated for the construction of an asset, which can include single or interrelated assets, and may involve various activities such as service rendering, asset demolition, or restoration. The two main types of construction contracts are fixed-price contracts, where the contractor agrees to a set price, and cost-plus contracts, where the contractor is reimbursed for costs plus an additional percentage as profit.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3676_video_thumb_1730784547_86057.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Rules of Royalty..." > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Rules of Royalty...</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 02 minutes 58 seconds </div>  </div> <div class="content-module load_content "> <p>Royalty is a payment made by a licensee to a licensor for the right to use a unique asset, such as mines, copyrights, or patents. This consideration is typically calculated based on the quantity produced or sold from the asset, exemplified by authors receiving payments based on book sales.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3676_video_thumb_1730784601_52579.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="All About Hire Purchase and Installment sale" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">All About Hire Purchase and Installment sale</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 06 minutes 58 seconds </div>  </div> <div class="content-module load_content "> <p>The hire purchase system allows buyers to take possession of goods immediately while ownership is transferred only after full payment, with the seller retaining the right to repossess goods upon default. In contrast, the installment sale system transfers both possession and ownership at the time of sale, with no right for the seller to reclaim goods for non-payment, although the buyer is responsible for any damages or losses incurred.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3676_video_thumb_1730784921_78355.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Introduction to Inventory" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Introduction to Inventory</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 03 minutes 12 seconds </div>  </div> <div class="content-module load_content "> <p>Inventory refers to assets held for sale in the ordinary course of business, including raw materials, work in progress, and finished goods. It does not include items intended for use in fixed assets or those not expected to be sold or consumed regularly.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3676_video_thumb_1730784993_56221.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Definition and Features of Partnership" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Definition and Features of Partnership</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 02 minutes 27 seconds </div>  </div> <div class="content-module load_content "> <p>A partnership, as defined by the Indian Partnership Act of 1932, is a relationship between individuals who agree to share the profits (and losses) of a lawful business, either carried out by all partners or any one of them acting on behalf of the group. It requires a mutual agreement outlining the terms of profit sharing, emphasizing that the partnership must serve a legitimate business purpose.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3676_video_thumb_1730785135_21195.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Accounting Rules in the absence of Partnership Deed" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Accounting Rules in the absence of Partnership Deed</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 02 minutes 16 seconds </div>  </div> <div class="content-module load_content "> <p>In the absence of a partnership deed, the provisions of the Indian Partnership Act of 1932 govern critical areas such as interest on capital, borrowings, salary or commission, interest on loans, and profit-sharing ratios. When the deed is silent on these matters, the law dictates that no interest on capital or drawings is allowed, no salaries or commissions can be paid, and profits will be shared equally among partners.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3676_video_thumb_1730785202_40730.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Difference between Fixed Capital and Fluctuating Capital Methods" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Difference between Fixed Capital and Fluctuating Capital Methods</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 01 minute 45 seconds </div>  </div> <div class="content-module load_content "> <p>The fixed capital method maintains a constant capital amount for each partner, with separate capital and current accounts, while adjustments are made in the current account. In contrast, the fluctuating capital method allows capital to change each year, with a single capital account reflecting these adjustments, including interests and salaries.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3676_video_thumb_1730785259_71588.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Fixed Capital and Fluctuating Capital Methods" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Fixed Capital and Fluctuating Capital Methods</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 04 minutes 09 seconds </div>  </div> <div class="content-module load_content "> <p>The capital accounts of partners can be prepared under two methods: fluctuating capital and fixed capital. In the fluctuating capital method, a single capital account captures all transactions affecting partners' capital, leading to fluctuating balances due to profits, salaries, and drawings. In contrast, the fixed capital method maintains a separate capital account with fixed balances, while a current account records all adjustments like salaries, interest on capital, and drawings, resulting in a more stable capital representation.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3676_video_thumb_1730785326_99952.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Introduction to Internal and External Reconstruction" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Introduction to Internal and External Reconstruction</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 02 minutes 59 seconds </div>  </div> <div class="content-module load_content "> <p>Internal reconstruction refers to the process of reorganizing a company's financial structure by revaluing assets, reassessing liabilities, and writing off losses without liquidating the business. In contrast, external reconstruction involves transferring an undertaking to another company with the same shareholders, typically classified as an amalgamation or merger.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3676_video_thumb_1730785373_29709.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="What is Company?" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">What is Company?</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 01 minute 16 seconds </div>  </div> <div class="content-module load_content "> <p>The term "company" originates from Latin, combining words for "together" and "bread," symbolizing a group of individuals discussing matters in unity. Legally defined under Section 2(20) of the Companies Act 2013, companies can take various forms, including limited by shares, limited by guarantee, and private or public entities, among others.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3676_video_thumb_1730785447_69328.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Introduction to Single Entry System" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Introduction to Single Entry System</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 02 minutes 56 seconds </div>  </div> <div class="content-module load_content "> <p>The single entry system is a simplified bookkeeping method often used by small businesses, like sole proprietorships and partnerships, that do not maintain complete double entry records. This system creates challenges for accountants, as they must compile financial statements from incomplete records while managing varying levels of transaction documentation.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3676_video_thumb_1730785522_13412.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Liquidation / Winding Up of Company" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Liquidation / Winding Up of Company</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 01 minute 18 seconds </div>  </div> <div class="content-module load_content "> <p>Winding up refers to the legal process of closing a company, as defined in Section 2(94) of the Companies Act 2013, which encompasses both winding up under the Companies Act and liquidation under the Insolvency and Bankruptcy Code 2016. This process can be initiated by a tribunal, as outlined in Section 17, which specifies certain circumstances for winding up.</p>  </div> </div> </div> </li> </ul> </div> </li> <li class=""> <div class="content_wrapper"> <h3 class=""><i class="ph ph-caret-down"></i> Management Accounting <span class="right_content">7 lectures </span> </h3> </div> <div class="answer" style="display:none"> <ul> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3682_video_thumb_1730801348_80164.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Management Accounting and its Features" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Management Accounting and its Features</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 03 minutes 18 seconds </div>  </div> <div class="content-module load_content "> <p>This management accounting course, led by Roger, a Chartered Accountant, covers essential concepts such as budgeting, standard costing, and profitability analysis through case studies. It aims to enhance decision-making, corporate planning, and efficiency in achieving management objectives.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3682_video_thumb_1730801436_47332.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Management Accounting Information and its Use" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Management Accounting Information and its Use</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 04 minutes 06 seconds </div>  </div> <div class="content-module load_content "> <p>Management accounting provides critical information for measurement, control, and decision-making within an organization. It focuses on full cost measurement, performance analysis of responsibility centers, and supports management in making informed business decisions.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3682_video_thumb_1730801900_61112.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Role of Management Accountancy" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Role of Management Accountancy</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 05 minutes 27 seconds </div>  </div> <div class="content-module load_content "> <p>Management accounting focuses on measuring, analyzing, and reporting financial and non-financial information to aid managers in decision-making, strategy implementation, and performance measurement. It emphasizes internal reporting to enhance efficiency, optimize costs, and create value for customers through informed decisions in areas such as supply chain management, product design, and marketing.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3682_video_thumb_1730802005_75391.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Impact of Changing Environment on Management Accounting" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Impact of Changing Environment on Management Accounting</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 06 minutes 17 seconds </div>  </div> <div class="content-module load_content "> <p>The evolution of management accounting reflects the shifting landscape of industrialization, where traditional cost accounting methods are increasingly replaced by innovative concepts like Activity-Based Costing and Total Quality Management to address the complexities of modern production and competitive market demands. This transition highlights the need for real-time data and integrated systems to enhance decision-making and efficiency in a rapidly changing environment.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3682_video_thumb_1730802076_31939.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Total Quality Management Part 1" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Total Quality Management Part 1</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 06 minutes 28 seconds </div>  </div> <div class="content-module load_content "> <p>Total Quality Management (TQM) is a comprehensive approach focused on improving the efficiency and quality of both products and services across all organizational functions. It emphasizes understanding quality dimensions, managing costs associated with quality, and addressing issues through systematic processes, ultimately enhancing customer satisfaction and organizational performance.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3682_video_thumb_1730802137_57222.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Total Quality Management Part 2" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Total Quality Management Part 2</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 04 minutes 39 seconds </div>  </div> <div class="content-module load_content "> <p>Quality control focuses on analyzing past production data to identify and eliminate defects, while quality assurance emphasizes implementing systems in the present to prevent defects from occurring in the future. Together, these aspects contribute to a comprehensive approach to quality management.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3682_video_thumb_1730802220_51226.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Beliefs of Total Quality Management" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Beliefs of Total Quality Management</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 02 minutes 47 seconds </div>  </div> <div class="content-module load_content "> <p>Total Quality Management (TQM) emphasizes continuous improvement and customer satisfaction as the core measures of quality, advocating for employee involvement and systematic analysis of processes. It requires active leadership at all levels to sustain improvements and enhance the quality of products and services through a structured approach that includes assessing customer needs, decision-making requirements, and benchmarking against other organizations.</p>  </div> </div> </div> </li> </ul> </div> </li> <li class=""> <div class="content_wrapper"> <h3 class=""><i class="ph ph-caret-down"></i> Balance Sheet Reading Skills - why it is very important? <span class="right_content">3 lectures </span> </h3> </div> <div class="answer" style="display:none"> <ul> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3683_video_thumb_1730802462_77833.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="First Balance Sheet Reading Skill" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">First Balance Sheet Reading Skill</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 06 minutes 21 seconds </div>  </div> <div class="content-module load_content "> <p>The first reading skill in analyzing a balance sheet is understanding the long-term stability of a business by evaluating the proportion of owner's funds to outsider's funds. By assessing scenarios where shareholder and outsider contributions vary, one can determine the resilience of the business against potential withdrawals of support, with a higher owner contribution indicating greater stability.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3683_video_thumb_1730802530_13815.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Second Balance Sheet Reading Skill" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Second Balance Sheet Reading Skill</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 10 minutes 57 seconds </div>  </div> <div class="content-module load_content "> <p>The content explains the importance of liquidity management in a business by analyzing three scenarios based on the allocation of long-term and short-term funds. It emphasizes that a company's ability to meet short-term liabilities is crucial for its financial health, highlighting that having short-term assets greater than short-term liabilities indicates good liquidity.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3683_video_thumb_1730802695_56551.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Third Balance Sheet Reading Skill" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Third Balance Sheet Reading Skill</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 08 minutes 35 seconds </div>  </div> <div class="content-module load_content "> <p>This section explains how to analyze return on investment by examining the relationship between operating profit and total assets, alongside the significance of different profit types, particularly operating profit, in evaluating overall business performance. It emphasizes that operating profit is crucial for measuring returns on total funds employed, while profit after tax reflects returns specifically for owners' investment.</p>  </div> </div> </div> </li> </ul> </div> </li> <li class=""> <div class="content_wrapper"> <h3 class=""><i class="ph ph-caret-down"></i> Time value of money - Money has time value? <span class="right_content">9 lectures </span> </h3> </div> <div class="answer" style="display:none"> <ul> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3684_video_thumb_1730802903_88859.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Time Value of Money Introduction" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Time Value of Money Introduction</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 03 minutes 31 seconds </div>  </div> <div class="content-module load_content "> <p>The time value of money (TVM) concept explains that a sum of money today is worth more than the same amount in the future due to its potential earning capacity and purchasing power decline over time. This principle emphasizes the importance of understanding future value, present value, and cash flows to make informed financial decisions.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3684_video_thumb_1730805080_66809.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Future Value of Single Amount" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Future Value of Single Amount</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 03 minutes 37 seconds </div>  </div> <div class="content-module load_content "> This session covers how to calculate the future value of a single cash amount using annual compounding. By investing a principal amount, such as $1,000 at a 10% interest rate for three years, the future value can be computed using the formula leading to a total of $1,331 at the end of the investment period.  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3684_video_thumb_1730805184_28003.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Doubling Period" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Doubling Period</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 01 minute 42 seconds </div>  </div> <div class="content-module load_content "> <p>The doubling period is the time it takes for an investment to double in value, calculated using the Rule of 72. By dividing 72 by the annual interest rate, you can estimate the number of years required for your investment to grow from its initial amount to double that amount.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3684_8022_video_thumb_1730806247_62294.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Compound Effect" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Compound Effect</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 01 minute 51 seconds </div>  </div> <div class="content-module load_content "> <p>Compounding significantly increases investment returns over time, as seen when a $1,000 investment at a 10% annual interest rate grows to $1,123.60 through semi-annual compounding, compared to $1,100 with simple interest. The $23.60 difference highlights the power of earning interest on previously accrued interest.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3684_video_thumb_1730805562_87836.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Compounding Computation" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Compounding Computation</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 01 minute 56 seconds </div>  </div> <div class="content-module load_content "> <p>Compounding increases investment returns by reinvesting earned interest at regular intervals. For example, investing $1,000 at 12% interest compounded quarterly over six years yields a future value of approximately $2,033.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3684_video_thumb_1730805696_81538.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Future Value of Fixed Cash Flows" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Future Value of Fixed Cash Flows</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 02 minutes 43 seconds </div>  </div> <div class="content-module load_content "> <p>The future value of an annuity can be calculated by summing the future values of fixed cash flows over time, considering a specified interest rate.</p> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3684_video_thumb_1730805771_95890.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Present Value of Amount" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Present Value of Amount</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 01 minute 04 seconds </div>  </div> <div class="content-module load_content "> <p>The present value (PV) of an amount is the current worth of a future sum of money, discounted at a specific interest rate. It is calculated by dividing the future value (FV) by (1 + i) raised to the power of n, where i is the interest rate and n is the number of periods.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3684_video_thumb_1730806002_97418.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Present Value of Fixed Cash Flows" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Present Value of Fixed Cash Flows</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 02 minutes 41 seconds </div>  </div> <div class="content-module load_content "> <p>The present value of an annuity is calculated by discounting future cash flows back to their current value using a specified interest rate. For instance, receiving $1,000 annually for three years at a 10% return results in a present value of approximately $2,486.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3684_video_thumb_1730806053_16389.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="EMI" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">EMI</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 02 minutes 13 seconds </div>  </div> <div class="content-module load_content "> <p>The Equated Monthly Instalment (EMI) for a loan can be calculated using the present value of an annuity formula, where the loan amount, interest rate, and tenor are key factors. For example, a loan of ₹1 lakh at a 1% monthly interest rate over 180 months results in an EMI of approximately ₹1,200.</p>  </div> </div> </div> </li> </ul> </div> </li> <li class=""> <div class="content_wrapper"> <h3 class=""><i class="ph ph-caret-down"></i> How should business financing decisions be taken? <span class="right_content">4 lectures </span> </h3> </div> <div class="answer" style="display:none"> <ul> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3685_video_thumb_1730806449_40124.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Business Financing Decisions" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Business Financing Decisions</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 02 minutes 02 seconds </div>  </div> <div class="content-module load_content "> <p>In business financing, funding can come from internal sources like owner capital or retained profits, or external sources like loans and investments, each carrying inherent risks. Key risks include business risk, related to the predictability of future profits, and financial risk, which arises from using debt due to its fixed costs regardless of profitability.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3685_video_thumb_1730806677_89357.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Debt Vs Equity Financing" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Debt Vs Equity Financing</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 06 minutes 25 seconds </div>  </div> <div class="content-module load_content "> <p>This session explores the comparison between debt and equity financing, highlighting the benefits and risks of each, particularly focusing on how varying funding structures (e.g., 80% equity and 20% debt versus 50% equity and 50% debt) can impact returns for equity shareholders through the leverage effect. The analysis demonstrates that while increased debt can enhance returns during favorable conditions, it also introduces significant risks during challenging times.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3685_video_thumb_1730807033_84841.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Understanding Equity Funding in Projects" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Understanding Equity Funding in Projects</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 06 minutes 10 seconds </div>  </div> <div class="content-module load_content "> <p>This analysis of leverage demonstrates how a company's operating leverage (1.25) indicates low fixed operating costs, while its financial leverage (4) suggests high interest expenses affecting profit before tax (PBT). Combined leverage (5) reflects the interplay of these factors, highlighting the impact of both operating and financial costs on overall profitability.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3685_video_thumb_1730807130_94450.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Good Time and Bad Time for Debt Equity Financing" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Good Time and Bad Time for Debt Equity Financing</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 08 minutes 56 seconds </div>  </div> <div class="content-module load_content "> <p>The analysis compares two capital structures—one with a balanced 50/50 debt-equity ratio and another with a high debt ratio of 85%—to illustrate how leverage affects returns on equity in both good and bad economic times. While higher leverage can yield substantial returns in prosperous times, it also results in a steep decline in returns during downturns, highlighting the importance of strategic capital structuring based on market conditions.</p>  </div> </div> </div> </li> </ul> </div> </li> <li class=""> <div class="content_wrapper"> <h3 class=""><i class="ph ph-caret-down"></i> How does cost structure influence profit? <span class="right_content">5 lectures </span> </h3> </div> <div class="answer" style="display:none"> <ul> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3686_video_thumb_1730807254_81064.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Introduction to Leverage (Talking Head)" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Introduction to Leverage (Talking Head)</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 08 minutes 32 seconds </div>  </div> <div class="content-module load_content "> <p>In this session, we explore the concept of leverage in financial management, focusing on its three types: operating leverage, financial leverage, and combined leverage. By illustrating how leverage magnifies returns on investment and impacts profits through a structured breakdown of expenses, we aim to deepen understanding of its significance in business operations.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3686_video_thumb_1730807740_44484.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Leverage Formula (Talking Head)" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Leverage Formula (Talking Head)</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 11 minutes 28 seconds </div>  </div> <div class="content-module load_content "> <p>The text explains the concepts of operating leverage, financial leverage, and combined leverage, illustrating how these metrics help assess the impact of sales changes on earnings before interest and taxes (EBIT) and profit. By analyzing contributions, fixed costs, and their relationships, it provides insights for CEOs and CFOs to make informed financial decisions.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3686_video_thumb_1730807819_27887.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Leverage and its Types" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Leverage and its Types</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 03 minutes 43 seconds </div>  </div> <div class="content-module load_content "> <p>Leverage in finance encompasses three types: operating leverage, financial leverage, and combined leverage, each optimizing returns by using different funding sources. Understanding the relationships between sales, variable and fixed costs, and profits helps businesses evaluate their financial stability and performance through key metrics like contribution, profit before interest and tax (PBIT), and profit before tax (PBT).</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3686_video_thumb_1730807994_33595.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Leverage Concepts Example" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Leverage Concepts Example</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 06 minutes 10 seconds </div>  </div> <div class="content-module load_content "> <p>The analysis examines a company's financial leverage through its operating, financial, and combined leverage ratios, revealing a low operating leverage of 1.25, indicating minimal operating fixed costs, while a high financial leverage of 4 suggests significant interest costs impacting profitability. This highlights the balance between managing fixed costs and capital structure to optimize growth and financial health.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3686_video_thumb_1730808095_53444.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Leverage Analysis and Sales Movement" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Leverage Analysis and Sales Movement</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 07 minutes 21 seconds </div>  </div> <div class="content-module load_content "> <p>This content explains the concepts of operating, financial, and combined leverage, illustrating how these ratios impact profit before tax (PBT) in response to changes in sales. It highlights the significance of these leverage multiples in predicting profit fluctuations based on sales variations.</p>  </div> </div> </div> </li> </ul> </div> </li> <li class=""> <div class="content_wrapper"> <h3 class=""><i class="ph ph-caret-down"></i> Types Of Financing <span class="right_content">15 lectures </span> </h3> </div> <div class="answer" style="display:none"> <ul> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3692_video_thumb_1730873314_38858.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Financial needs and sources of finance" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Financial needs and sources of finance</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 07 minutes </div>  </div> <div class="content-module load_content "> <p>Businesses have varying financial needs classified into three categories: long-term requirements (funds needed for over five years, typically for fixed asset investments), medium-term requirements (funds for one to five years, often for expenses like advertising), and short-term requirements (funds for less than one year, mainly for current assets and working capital). Each category has specific financing sources, such as equity, loans, and trade credit, tailored to meet these distinct financial needs.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3692_video_thumb_1730873482_86497.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Classification of Sources of Finance" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Classification of Sources of Finance</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 03 minutes 02 seconds </div>  </div> <div class="content-module load_content "> <p>Financial sources can be classified based on time period (long-term, medium-term, short-term), ownership (owner contributions and outsider contributions), and generation sources (internal and external). Additionally, further classifications can be made based on security (secured and unsecured sources) and financing types (local vs. international), highlighting the importance of these classifications in assessing a company's solvency, net worth, and financial health.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3692_video_thumb_1730873612_90696.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Equity Capital" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Equity Capital</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 04 minutes 37 seconds </div>  </div> <div class="content-module load_content "> <p>Equity share capital represents a permanent source of funding for a company, raised by issuing equity shares to owners, known as equity shareholders, who take on higher risks in exchange for potential dividends and claims on assets in the event of liquidation. While it strengthens the company's financial base and provides flexibility in dividend payments, equity capital also carries disadvantages, such as high costs and potential dilution of existing shareholders' ownership and earnings.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3692_video_thumb_1730873690_34121.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Preference Share Capital" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Preference Share Capital</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 07 minutes 35 seconds </div>  </div> <div class="content-module load_content "> <p>Preference share capital represents a hybrid form of financing that grants shareholders priority in receiving fixed dividends and repayment during winding up, distinguishing it from equity shares. While offering advantages like no dilution of earnings per share and fixed dividend payments, it also entails disadvantages such as non-tax-deductible dividends and the obligation to accumulate unpaid dividends.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3692_video_thumb_1730873761_36509.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Retained Profits" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Retained Profits</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 01 minute 29 seconds </div>  </div> <div class="content-module load_content "> <p>Retail profits represent a long-term source of funds as they are retained earnings that belong to equity shareholders, enhancing the company's net worth. By retaining profits, companies meet statutory requirements, support expansion, and ensure sufficient working capital while minimizing financial risk and increasing shareholder value.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3692_video_thumb_1730874007_84592.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Debentures or Bonds" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Debentures or Bonds</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 07 minutes 12 seconds </div>  </div> <div class="content-module load_content "> <p>Debentures are long-term financing instruments issued to raise capital from the public, typically featuring a fixed interest rate and classified as non-convertible, fully convertible, or partly convertible. While they offer advantages like tax benefits and no dilution of control, they also carry obligations for repayment and may increase financial risk for the issuing company.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3692_video_thumb_1730874078_22399.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Loans from Commercial Banks" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Loans from Commercial Banks</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 06 minutes 08 seconds </div>  </div> <div class="content-module load_content "> <p>Commercial banks provide both long-term loans for projects such as setting up or expanding business units and short-term loans for working capital needs. While long-term loans require thorough appraisal due to risks associated with future earnings, short-term working capital facilities can be renewable and may lack strict credit discipline.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3692_video_thumb_1730874142_93155.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Commerical Paper" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Commerical Paper</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 01 minute 26 seconds </div>  </div> <div class="content-module load_content "> <p>Working capital sources can be categorized into spontaneous sources, like trade credit from suppliers, and negotiable sources, such as commercial paper. Commercial paper is an unsecured, short-term borrowing option with maturities ranging from 7 days to one year, offering flexibility and lower interest rates compared to traditional bank loans.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3692_video_thumb_1730874245_82485.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Venture Capital Financing Introduction and Methods" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Venture Capital Financing Introduction and Methods</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 03 minutes </div>  </div> <div class="content-module load_content "> <p>Venture capital financing involves supporting risky, new ventures led by inexperienced entrepreneurs through long-term equity financing, typically allowing the entrepreneur to retain control by limiting VC ownership to 49% or less. Common funding methods include equity financing, conditional loans (with royalty or interest options), income notes (a hybrid of loan and royalty), and participating debentures (with staged interest payments based on company performance).</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3692_video_thumb_1730874329_14370.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Factors evaluated by VC in a Project" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Factors evaluated by VC in a Project</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 03 minutes 14 seconds </div>  </div> <div class="content-module load_content "> <p>Venture capitalists evaluate several key factors before financing a project, including the management team's expertise, technical feasibility of products, future market prospects, and the entrepreneur's commitment to the business. They seek to mitigate risk through detailed analysis, business plans, and maintaining a significant stake for the entrepreneur while ensuring their own influence in critical organizational decisions.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3692_video_thumb_1730874399_63471.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Financing of Export Trade by Banks" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Financing of Export Trade by Banks</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 04 minutes 13 seconds </div>  </div> <div class="content-module load_content "> <p>Export trade financing by banks is crucial for growth, offering short-term credit to exporters through pre-shipment and post-shipment finance. This includes various types of packing credits and financing against export bills, ensuring exporters have the necessary liquidity to fulfill orders while managing forex risks and compliance.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3692_video_thumb_1730874519_91411.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Debt Securitisation" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Debt Securitisation</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 03 minutes 28 seconds </div>  </div> <div class="content-module load_content "> <p>Debt securitization is a financial process where illiquid assets, like car loans, are transformed into marketable securities by pooling them and selling them to investors through a special purpose vehicle (SPV). This process provides companies with off-balance-sheet funding, enhances liquidity, and allows investors to access liquid investment opportunities while assuming the credit risk.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3692_video_thumb_1730874588_46394.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Leasing" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Leasing</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 01 minute 49 seconds </div>  </div> <div class="content-module load_content "> <p>Lease financing is a contractual arrangement where an owner (lessor) purchases an asset and leases it to a user (lessee) for a specified period, with periodic rental payments. There are two main types of leases: operating leases, which are short-term and suitable for users who do not seek ownership, and financial leases, which are long-term and cover the asset's entire useful life.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3692_video_thumb_1730874697_59151.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Various Types of Lease" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Various Types of Lease</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 03 minutes 02 seconds </div>  </div> <div class="content-module load_content "> <p>"Sale and Leaseback: The asset owner sells the asset to a buyer who leases it back to the seller, allowing the seller to access funds while retaining asset use. This arrangement benefits both parties: the seller improves liquidity, and the buyer earns rental income without needing to purchase the asset.<br /> <br /> Leveraged Lease: Involves a lessor, lessee, and a third-party banker; the lessor borrows funds to acquire the asset, which is then leased to the lessee. The lessee pays rental directly to the bank, with any excess going to the lessor, who can claim depreciation for tax purposes.<br /> <br /> Sales-type Lease: The lessor collaborates with a manufacturer to market the asset, earning commission and lease rentals from the lessee for the use of the asset.<br /> <br /> Closed-end Lease: The lessee receives ownership of the asset at the end of the lease term, while an open-end lease allows the lessee the option to purchase the asset after its useful life."</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3692_video_thumb_1730874849_21568.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Difference between Finance Lease and Operating Lease" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Difference between Finance Lease and Operating Lease</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 01 minute 26 seconds </div>  </div> <div class="content-module load_content "> <p>In finance leases, the lessee assumes the risks and rewards of asset ownership, including the risk of obsolescence, while making full payments for the asset's value plus interest. In contrast, operating leases allow the lessee to use the asset without bearing the risks of ownership, such as obsolescence and repair costs, and can often be canceled, with the asset being leased out to others.</p>  </div> </div> </div> </li> </ul> </div> </li> <li class=""> <div class="content_wrapper"> <h3 class=""><i class="ph ph-caret-down"></i> Capital structure decisions for your business <span class="right_content">4 lectures </span> </h3> </div> <div class="answer" style="display:none"> <ul> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3693_video_thumb_1730874978_38660.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Capital structuring Mix" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Capital structuring Mix</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 01 minute 48 seconds </div>  </div> <div class="content-module load_content "> <p>Capital structure refers to the mix of debt and equity a business uses to finance its operations, allowing for various combinations to raise funds effectively. The goal is to achieve the lowest cost of capital while maximizing shareholder value through strategic decisions about funding sources.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3693_video_thumb_1730875052_35007.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Factors of Capital structuring mix" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Factors of Capital structuring mix</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 05 minutes 35 seconds </div>  </div> <div class="content-module load_content "> <p>The content outlines four key principles for raising funds: minimizing the cost of capital while maximizing equity returns, adapting capital structure based on business risk, maintaining control over ownership when utilizing debt, and ensuring flexibility in repayment terms. Each principle guides businesses in making strategic financial decisions to optimize their capital structure.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3693_video_thumb_1730875106_87708.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Desining Optimal Capital structuring (Talking Head)" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Desining Optimal Capital structuring (Talking Head)</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 05 minutes 29 seconds </div>  </div> <div class="content-module load_content "> <p>Designing an optimum capital structure involves finding the right balance between debt and equity financing to minimize costs while maximizing profits, contingent on market conditions. In thriving markets, increased debt can enhance profitability, whereas in downturns, excessive debt can burden a business, highlighting the importance of adapting capital structure to market dynamics.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3693_video_thumb_1730875163_56992.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Indifference Point - Taking Head" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Indifference Point - Taking Head</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 07 minutes 16 seconds </div>  </div> <div class="content-module load_content "> <p>The indifference point in capital structure analysis refers to the level of earnings before interest and taxes (EBIT) at which a company's earnings per share (EPS) is the same across different capital structures, indicating that the choice between these structures does not affect shareholder returns. Understanding this concept helps firms determine which capital structure maximizes their value based on their actual EBIT levels relative to the indifference point.</p>  </div> </div> </div> </li> </ul> </div> </li> <li class=""> <div class="content_wrapper"> <h3 class=""><i class="ph ph-caret-down"></i> What is break even and why it is very crucial? <span class="right_content">3 lectures </span> </h3> </div> <div class="answer" style="display:none"> <ul> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3694_video_thumb_1730875268_98139.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Break Even Analysis" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Break Even Analysis</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 07 minutes 52 seconds </div>  </div> <div class="content-module load_content "> <p>Break-even analysis helps identify the sales level at which total revenue equals total costs, resulting in no profit or loss. It emphasizes the importance of contribution margin in covering fixed costs, allowing businesses to determine the minimum sales needed to avoid losses and start generating profit.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3694_video_thumb_1730875367_98783.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Break Even Point Example" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Break Even Point Example</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 07 minutes 03 seconds </div>  </div> <div class="content-module load_content "> <p>The breakeven point is the number of units a company must sell to cover both fixed and variable costs, ensuring no profit or loss. In this example, with a selling price of ₹50,000 and variable costs of ₹49,000, the company needs to sell 1,000 units to achieve a total contribution of ₹10 lakh, covering its fixed costs of ₹10 lakh.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3694_video_thumb_1730875419_85992.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Break Even Point Graph" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Break Even Point Graph</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 03 minutes 13 seconds </div>  </div> <div class="content-module load_content "> <p>The break-even point represents the level of sales at which total revenue equals total costs, resulting in neither profit nor loss. Before reaching this point, costs exceed sales; beyond it, any additional sales contribute to profit, creating a distinct profit region.</p>  </div> </div> </div> </li> </ul> </div> </li> <li class=""> <div class="content_wrapper"> <h3 class=""><i class="ph ph-caret-down"></i> Bank loan for business - related aspects <span class="right_content">5 lectures </span> </h3> </div> <div class="answer" style="display:none"> <ul> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3695_video_thumb_1730875830_20880.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Introduction - How to get Bank Loan for Business" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Introduction - How to get Bank Loan for Business</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 07 minutes 37 seconds </div>  </div> <div class="content-module load_content "> <p>This guide outlines the expectations of bankers when evaluating loan applications for businesses, emphasizing the importance of legal identity, financial statements, and past borrowing behavior. Understanding these factors can help entrepreneurs align with banking criteria and secure funding for their ventures.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3695_video_thumb_1730875920_87958.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="When do they Expect Information" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">When do they Expect Information</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 03 minutes 39 seconds </div>  </div> <div class="content-module load_content "> <p>In initial discussions, bankers expect to review identity proof, statutory registrations, financial statements for existing businesses, and financial projections and project reports for new ventures to assess project viability. Securities will be negotiated subsequently, influenced by the borrower’s ability to provide collateral and the risk profile of the project.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3695_video_thumb_1730875986_88664.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Types of Bank Loans for Business" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Types of Bank Loans for Business</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 03 minutes 59 seconds </div>  </div> <div class="content-module load_content "> <p>Business loans can be classified into term loans, which are used for new projects or expanding existing businesses, and working capital loans, which finance routine operations and manage locked funds in inventory and receivables. Both types require security, with primary security linked to the loan and additional collateral often provided by promoters or close relatives.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3695_video_thumb_1730876066_84003.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Bank Loans for New Projects" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Bank Loans for New Projects</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 01 minute 18 seconds </div>  </div> <div class="content-module load_content "> <p>In securing bank funding for new projects, the project's viability is paramount, followed by the credibility of the promoters and the availability of security. A project will struggle to gain funding if it lacks either viability or credibility, even if security is present.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3695_video_thumb_1730876145_81335.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Why Past Loans Matter" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Why Past Loans Matter</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 04 minutes 52 seconds </div>  </div> <div class="content-module load_content "> <p>Past loan history plays a crucial role in assessing a borrower's credibility, repayment capacity, and integrity, as it reveals patterns of timely payments, delays, and any defaults. By analyzing credit information reports, banks can determine the borrower’s financial behavior, which significantly influences the approval or rejection of new loan applications.</p>  </div> </div> </div> </li> </ul> </div> </li> <li class=""> <div class="content_wrapper"> <h3 class=""><i class="ph ph-caret-down"></i> How banks appraise term loans? <span class="right_content">5 lectures </span> </h3> </div> <div class="answer" style="display:none"> <ul> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3696_video_thumb_1730876354_74639.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Term Loan Appraisal By Banks" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Term Loan Appraisal By Banks</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 03 minutes 53 seconds </div>  </div> <div class="content-module load_content "> <p>A term loan appraisal by banks involves evaluating a project's purpose, cost, and financial structure to assess its viability. Key factors include technical and financial viability, breakeven analysis, and sensitivity to changes in sales and costs.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3696_video_thumb_1730876407_58493.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Term Loan - Nature of Project" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Term Loan - Nature of Project</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 01 minute 30 seconds </div>  </div> <div class="content-module load_content "> <p>The bank assesses the project's nature, determining whether it's a greenfield (new venture), expansion, backward or forward integration, or diversification. This evaluation helps the bank understand the project's economic benefits and overall feasibility.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3696_video_thumb_1730876473_61013.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Cost of Project and Means of Finance" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Cost of Project and Means of Finance</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 07 minutes 21 seconds </div>  </div> <div class="content-module load_content "> <p>The cost of a project and its means of finance involve determining expenses such as land, building, machinery, and interest during construction, along with funding sources like equity, loans, and unsecured contributions. Key factors include the project debt-equity ratio and margin, which assess the financial leverage and owners' contribution to the project's success.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3696_video_thumb_1730876535_39320.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="What is Project Viability" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">What is Project Viability</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 01 minute 53 seconds </div>  </div> <div class="content-module load_content "> <p>Project viability refers to a business's ability to meet the expectations of both investors and lenders. A project is considered viable when it generates sufficient profits to satisfy owners' returns and fulfills obligations like interest and principal repayment for bankers.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3696_video_thumb_1730876612_51875.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Project Viability - Case Study" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Project Viability - Case Study</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 10 minutes 07 seconds </div>  </div> <div class="content-module load_content "> <p>The project viability analysis compares three scenarios based on profits and repayment obligations. Only Scenario 2 is viable, as it generates sufficient profit to meet both loan repayment obligations and provide a return for the owners, satisfying both parties.</p>  </div> </div> </div> </li> </ul> </div> </li> <li class=""> <div class="content_wrapper"> <h3 class=""><i class="ph ph-caret-down"></i> Why working capital management is important? <span class="right_content">11 lectures </span> </h3> </div> <div class="answer" style="display:none"> <ul> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3697_video_thumb_1730876737_41975.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Working Capital Loan" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Working Capital Loan</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 03 minutes 08 seconds </div>  </div> <div class="content-module load_content "> <p>Working capital loans provide essential funding for businesses, typically available as either fund-based facilities like cash credit, which incur interest and require annual renewal, or non-fund-based facilities like bank guarantees, which carry commission charges. These loans are secured against inventory and receivables, with the available amount governed by regular stock assessments to ensure financial stability.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3697_video_thumb_1730876776_80305.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Working Capital Cycle" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Working Capital Cycle</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 06 minutes 05 seconds </div>  </div> <div class="content-module load_content "> <p>The working capital cycle illustrates how funds are tied up in various stages of production—from raw materials to manufacturing and finally to finished goods—before generating revenue. It emphasizes the need for sufficient financing, not only from banks and suppliers but also from the business itself, to effectively manage cash flow and ensure operational continuity.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3697_video_thumb_1730876824_98825.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Understanding Cash Credit" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Understanding Cash Credit</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 03 minutes 45 seconds </div>  </div> <div class="content-module load_content "> <p>Cash credit or overdraft facilities provide businesses with access to funds based on their inventory and receivables, where banks assess the value of stock and customer claims to determine the eligible loan amount. This process involves calculating margins on inventory and considering the credit period for receivables to establish drawing power for the business.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3697_video_thumb_1730879017_71551.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Cash Credit-Example" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Cash Credit-Example</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 05 minutes 36 seconds </div>  </div> <div class="content-module load_content "> <p>The provided content outlines a cash credit example illustrating how a bank evaluates a business's inventory and receivables to determine drawing power and financing requirements. It emphasizes the importance of owner contributions and margins on various assets, showing how unpaid stock impacts the bank's funding assessment.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3697_video_thumb_1730879087_20564.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Loans available in banking channel" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Loans available in banking channel</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 01 minute 42 seconds </div>  </div> <div class="content-module load_content "> <p>In France, businesses can access various loans through banking channels, including working capital loans (either fund-based or non-fund-based) to support operations, project loans for expansion or diversification, and mortgage loans secured by property for specific or general purposes. Mortgage loans require collateral, which can be residential or commercial property, with a percentage of its value considered for loan eligibility.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3697_video_thumb_1730880342_56603.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Letter of Credit" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Letter of Credit</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 02 minutes 42 seconds </div>  </div> <div class="content-module load_content "> <p>A letter of credit (LC) is a financial instrument issued by a bank on behalf of a buyer, ensuring payment to a seller upon the fulfillment of specified terms. In the event the buyer defaults on payment, the bank is obligated to cover the cost, seeking reimbursement from the buyer later.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3697_video_thumb_1730880488_55353.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="LC Computation" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">LC Computation</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 02 minutes 47 seconds </div>  </div> <div class="content-module load_content "> <p>The process of calculating a letter of credit (LC) involves assessing the customer's monthly purchases, supplier credit terms, and lead time, which together determine the eligible limit for financing. Banks typically apply a margin (5% to 25%) on this calculation to mitigate risk and ensure sufficient collateral.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3697_video_thumb_1730880562_56595.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Bank Guarantee" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Bank Guarantee</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 03 minutes 29 seconds </div>  </div> <div class="content-module load_content "> <p>A bank guarantee is a financial instrument involving three parties: the applicant (e.g., a company), the beneficiary (e.g., a government department), and the bank that issues the guarantee. It ensures that the bank will fulfill the applicant's financial obligations if they fail to do so, facilitating participation in tenders or contracts while protecting the beneficiary's interests.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3697_video_thumb_1730880673_57072.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Types of Bank Guarantees" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Types of Bank Guarantees</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 02 minutes 12 seconds </div>  </div> <div class="content-module load_content "> <p>Bank guarantees come in various forms, including advance payment guarantees, which secure funds for contractors in construction, and deferred payment guarantees, aiding in the financing of equipment purchases. Additionally, performance guarantees (PCGs) are utilized for customs compliance and tax concessions, while bid bonds support participation in overseas tenders.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3697_video_thumb_1730880722_97461.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Treasury and Cash Management" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Treasury and Cash Management</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 06 minutes </div>  </div> <div class="content-module load_content "> <p>Treasury management involves overseeing an organization's financial operations, including cash management, currency exposure, and funding strategies, to maximize returns, minimize costs, and manage financial risks. The treasury department's key functions encompass cash collection, currency management, sourcing funds, banking relationships, and corporate finance activities.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3697_video_thumb_1730880845_81270.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Management of Receivables" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Management of Receivables</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 06 minutes 04 seconds </div>  </div> <div class="content-module load_content "> <p>Receivables management is a critical aspect of working capital management, balancing the costs associated with credit, such as administration and potential defaults, against the benefits of increased sales. Key components include credit policy formulation, credit analysis for assessing customer repayment ability, and effective control of receivables to minimize risks and optimize cash flow.</p>  </div> </div> </div> </li> </ul> </div> </li> <li class=""> <div class="content_wrapper"> <h3 class=""><i class="ph ph-caret-down"></i> How to prepare a project report for bank loans? <span class="right_content">8 lectures </span> </h3> </div> <div class="answer" style="display:none"> <ul> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3698_video_thumb_1730880987_32700.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Basics of Project Report" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Basics of Project Report</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 02 minutes 04 seconds </div>  </div> <div class="content-module load_content "> <p>A comprehensive project report should detail the project's nature and purpose, outlining the reasons for its initiation, the expected benefits, and its financial viability. It must cover funding sources, production and financial factors, implementation strategies, and market trends to demonstrate its potential for success and positive impact on the company.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3698_video_thumb_1730881040_45818.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Cost of Project" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Cost of Project</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 47 seconds </div>  </div> <div class="content-module load_content "> <p>The cost of a project encompasses various elements, including land acquisition, construction expenses, operating costs, and contingency provisions. This list can vary based on the specific nature and requirements of the project.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3698_video_thumb_1730881147_69640.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Land Cost" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Land Cost</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 43 seconds </div>  </div> <div class="content-module load_content "> <p>When approaching banks for funding, it's essential to present land costs, including the Wamsley register value, as well as associated land development expenses such as legal fees, utilities, and incidental costs. Additionally, improvements like wrought iron fences should be accounted for in the overall project cost to ensure comprehensive financing coverage.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3698_video_thumb_1730881227_94386.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Building Cost" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Building Cost</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 01 minute 13 seconds </div>  </div> <div class="content-module load_content "> <p>Building costs encompass construction materials, labor, and overheads, with considerations for building codes and engineering approvals to ensure they meet manufacturing needs. Banks evaluate these costs, often requiring higher margins for non-income-producing areas, to safeguard their investments.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3698_video_thumb_1730881277_22105.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Plant and Machinery Cost" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Plant and Machinery Cost</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 03 minutes 03 seconds </div>  </div> <div class="content-module load_content "> <p>When assessing plant and machinery costs for a project report, key considerations include ownership classification (new vs. abandoned) and sourcing (domestic vs. imported). Additionally, banks evaluate the quality, condition, and residual life of equipment, along with associated costs such as installation, taxes, insurance, and customs duties to ensure the viability of financing.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3698_video_thumb_1730881320_20358.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Preliminary and Preoperative Expenses" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Preliminary and Preoperative Expenses</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 01 minute 18 seconds </div>  </div> <div class="content-module load_content "> <p>Preliminary and preoperative expenses encompass costs incurred before a business is registered and operational, including statutory fees, feasibility studies, and initial salaries. These expenses are essential for project development and are typically amortized over the project's lifespan, which can range from 5 to 10 years.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3698_video_thumb_1730881359_67761.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Other Cost and Interest duirng Implementation" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Other Cost and Interest duirng Implementation</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 01 minute 59 seconds </div>  </div> <div class="content-module load_content "> <p>The text discusses the importance of capitalizing interest during the project implementation period, which typically lasts six months when the business does not generate revenue. This capitalization helps fund the interest obligations, effectively lowering the overall project cost and justifying the inclusion of essential assets like office equipment and fixtures in project financing.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3698_video_thumb_1730881506_36699.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Provision for Contingency" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Provision for Contingency</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 01 minute 14 seconds </div>  </div> <div class="content-module load_content "> <p>Contingency provisions in project cost management are essential to account for potential increases due to factors like inaccurate estimates, inflation, tax changes, and execution delays. Typically, a contingency of 5 to 10 percent is recommended to ensure projects remain on track and can accommodate unforeseen expenses.</p>  </div> </div> </div> </li> </ul> </div> </li> <li class=""> <div class="content_wrapper"> <h3 class=""><i class="ph ph-caret-down"></i> How investment decisions should be taken? <span class="right_content">23 lectures </span> </h3> </div> <div class="answer" style="display:none"> <ul> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3699_video_thumb_1730884794_64828.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Why Capital Budgeting (Talking Head)" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Why Capital Budgeting (Talking Head)</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 09 minutes 14 seconds </div>  </div> <div class="content-module load_content "> <p>Capital budgeting is the process of evaluating long-term asset investments to determine their viability and potential returns. It involves thorough analysis of costs, revenues, and cash flow to ensure investments align with financial expectations and protect the interests of business owners.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3699_video_thumb_1730884839_96543.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Importance of Capital Investment (Talking Head)" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Importance of Capital Investment (Talking Head)</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 01 minute 37 seconds </div>  </div> <div class="content-module load_content "> <p>Capital budgeting is crucial as it involves substantial investments in capital assets, which are often irreversible decisions that significantly impact an organization's future cash flows, profits, and growth. Various traditional and time-based tools assist in navigating the complex decision-making process associated with capital investments.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3699_video_thumb_1730884893_28698.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Capital Budgeting Process (Talking Head)" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Capital Budgeting Process (Talking Head)</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 01 minute 17 seconds </div>  </div> <div class="content-module load_content "> <p>The capital budgeting process involves planning, evaluating potential projects through various appraisal techniques, and selecting those that maximize shareholder wealth. Once chosen, projects are funded, monitored during implementation, and reviewed for success or failure upon completion.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3699_video_thumb_1730884975_91015.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Capital Budgeting Process (PPT Based Lecture)" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Capital Budgeting Process (PPT Based Lecture)</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 01 minute 35 seconds </div>  </div> <div class="content-module load_content "> <p>The capital budgeting process involves identifying and evaluating potential investment opportunities using various appraisal techniques to maximize returns for stakeholders. After selecting a project, it requires funding, continuous monitoring during implementation, and a final review to assess its success or failure.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3699_video_thumb_1730885065_93748.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Types of Capital Investment Decisions (Talking Head)" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Types of Capital Investment Decisions (Talking Head)</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 02 minutes 47 seconds </div>  </div> <div class="content-module load_content "> <p>Capital investment decisions can be categorized into various types, including replacement or modernization decisions aimed at improving efficiency and reducing costs, expansion decisions made by existing firms for growth, and diversification decisions for entering new markets. Additionally, decisions can be based on situations such as mutually exclusive decisions, accept-reject decisions, and contingent decisions where one project depends on another.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3699_video_thumb_1730885104_46672.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Project Cashflows (Talking Head)" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Project Cashflows (Talking Head)</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 01 minute 47 seconds </div>  </div> <div class="content-module load_content "> <p>In project evaluation, it’s essential to understand the three distinct cash flows: the initial cash flow represents the investment made, interim cash flows reflect the revenue generated throughout the project, and dominant cash flows occur at project termination. A clear grasp of these cash flows is crucial for assessing a project's financial viability.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3699_video_thumb_1730885155_33692.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Initial Cashflow (Talking Head)" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Initial Cashflow (Talking Head)</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 12 minutes 31 seconds </div>  </div> <div class="content-module load_content "> <p>The initial cash flow primarily consists of cash outflows related to the purchase and installation of assets, along with necessary working capital. This includes the purchase price, installation costs, any adjustments for the sale of existing assets, and tax implications from profits or losses on those sales.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3699_video_thumb_1730885208_74004.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Computation of Operational Cashflows(Share holders point of view) (Talking Head)" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Computation of Operational Cashflows(Share holders point of view) (Talking Head)</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 11 minutes 02 seconds </div>  </div> <div class="content-module load_content "> <p>In this session, we explored the computation of operational cash flows from the shareholders' perspective, focusing on the distinction between profits and actual cash flows by considering adjustments for non-cash items and changes in working capital. We emphasized that operational cash flows, calculated from profit after tax, are essential for determining the cash available for dividend payments to shareholders.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3699_video_thumb_1730885259_56551.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Operational Cashflows (Lenders) (Talking Head)" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Operational Cashflows (Lenders) (Talking Head)</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 08 minutes 52 seconds </div>  </div> <div class="content-module load_content "> <p>In this session, we analyze operational cash flows from the lender's perspective, emphasizing the importance of calculating earnings before interest and tax. Adjustments are made to account for the interest on long-term loans, factoring in tax benefits to accurately assess cash flows available for meeting obligations to lenders.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3699_video_thumb_1730885370_36974.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Terminal Cashflow (Talking Head)" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Terminal Cashflow (Talking Head)</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 03 minutes 36 seconds </div>  </div> <div class="content-module load_content "> <p>Terminal cash flows represent the final cash inflows and outflows associated with a project at its conclusion, including the proceeds from asset sales, tax implications from profits or losses, recovery of working capital, and any costs incurred for asset disposal. Accurate calculation of terminal cash flows is essential for assessing the overall financial impact of a project.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3699_video_thumb_1730885503_14865.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Principle for Measuring Project Cashflows (Talking Head)" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Principle for Measuring Project Cashflows (Talking Head)</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 05 minutes 25 seconds </div>  </div> <div class="content-module load_content "> <p>The principles for measuring project cash flows include the incremental principle, which focuses on the additional cash flows generated by a new project compared to existing assets; the long-term funds principle, emphasizing the use of long-term funding and discount rates; the exclusion of financing costs principle, which disregards interest and dividends in cash flow calculations; and the post-tax principle, ensuring that all cash flows are assessed after accounting for tax obligations.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3699_video_thumb_1730886104_51312.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Case Study Cashflows (Talking Head)" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Case Study Cashflows (Talking Head)</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 04 minutes 31 seconds </div>  </div> <div class="content-module load_content "> <p>This case study illustrates the computation of cash flows for a project with a four-year economic life, detailing the impact of depreciation, taxes, and earnings before tax on cash flow generation. It highlights how cash flows can differ significantly from reported profits, emphasizing the importance of understanding cash flow dynamics in project evaluation.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3699_video_thumb_1730886165_20216.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Project Cash Flows (PPT Based)" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Project Cash Flows (PPT Based)</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 04 minutes 31 seconds </div>  </div> <div class="content-module load_content "> <p>Project cash flow estimation is crucial in capital budgeting, involving the analysis of initial cash outflows (costs), interim incremental cash inflows (revenues minus expenses), and terminal cash flows (salvage value and return of working capital). Accurate cash flow calculations guide informed decision-making throughout the project lifecycle.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3699_video_thumb_1730886265_49988.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Types of Capital Investment Decisions (PPT Based)" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Types of Capital Investment Decisions (PPT Based)</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 02 minutes 03 seconds </div>  </div> <div class="content-module load_content "> <p>Capital investment decisions are critical choices made by firms, encompassing replacement and modernization, expansion, and diversification decisions to enhance efficiency, capacity, and market reach. These decisions can be classified into mutually exclusive, accept-or-reject, and contingent categories based on situational factors.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3699_video_thumb_1730886320_78309.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Principles for Measuirng Project Cash Flows (PPT Based)" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Principles for Measuirng Project Cash Flows (PPT Based)</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 02 minutes 01 second </div>  </div> <div class="content-module load_content "> <p>ABC Limited is assessing a new project with an initial investment of ₹1,00,000 and a four-year economic life, expecting varying earnings before taxes and depreciation (EBIT) each year. By calculating the cash flows considering straight-line depreciation and a 20% tax rate, the project's net cash flows are determined for each of the four years.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3699_video_thumb_1730886486_94262.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Problems on Meauring cash flows (PPT Based)" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Problems on Meauring cash flows (PPT Based)</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 02 minutes 31 seconds </div>  </div> <div class="content-module load_content "> <p>ABC Limited is evaluating a new project with an initial investment of ₹1,00,000 and a depreciable base over four years, expecting varying annual earnings before tax and depreciation. After accounting for straight-line depreciation and a 20% tax rate, the relevant cash flows for the project over the four years are ₹41,000, ₹29,000, ₹24,000, and ₹33,000, respectively.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3699_video_thumb_1730886800_62697.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Problem Measuring Cash Flows (PPT Based)" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Problem Measuring Cash Flows (PPT Based)</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 10 minutes 38 seconds </div>  </div> <div class="content-module load_content "> <p>X Y Z Ltd is evaluating a new investment project requiring an initial outlay of ₹100 lakhs, consisting of ₹60 lakhs for plant and equipment and ₹40 lakhs for gross working capital, with a projected lifespan of five years and annual revenues of ₹80 lakhs. The analysis includes calculating initial outflows, operating cash inflows, and terminal cash flows, focusing on the long-term funds while excluding short-term financing costs.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3699_video_thumb_1730886874_96859.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Cashflow computation (Excel Based)" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Cashflow computation (Excel Based)</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 16 minutes 08 seconds </div>  </div> <div class="content-module load_content "> <p>This analysis details the computation of cash inflows after taxes over a five-year period for a project with a purchase price of 6 lakhs, a working capital of 3 lakhs, a salvage value of 1 lakh, and a straight-line depreciation rate, all while considering varying earnings before interest and taxes (EBIT). It highlights the impact of losses in years one and five on tax savings and how these affect overall cash inflows, including the terminal cash flow from asset sale and recovery of working capital in the final year.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3699_video_thumb_1730886934_62416.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Cash Flow Perspective (Excel Based)" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Cash Flow Perspective (Excel Based)</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 13 minutes 18 seconds </div>  </div> <div class="content-module load_content "> <p>The cash flow analysis from equity shareholders' and lenders' perspectives reveals differing approaches: while equity cash flows focus on earnings after tax and depreciation, lender cash flows additionally account for interest and tax savings, highlighting the sufficiency of cash flows to meet both interest and dividend obligations. This distinction underscores the impact of interest on taxable income and overall cash flow assessments.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3699_video_thumb_1730887001_48396.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Pay Back period Introduction" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Pay Back period Introduction</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 02 minutes 51 seconds </div>  </div> <div class="content-module load_content "> <p>The payback period is the time taken for an investment to generate enough cash flow to recover its initial cost, assessed through both absolute and discounted methods. It is crucial in capital budgeting decisions, where projects with shorter payback periods are generally preferred, particularly in comparison to expected payback thresholds.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3699_video_thumb_1730887040_26608.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Pay Back Period Example" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Pay Back Period Example</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 03 minutes 41 seconds </div>  </div> <div class="content-module load_content "> <p>The payback period measures the time it takes for an investment to generate sufficient cash inflows to recover its initial cost. While useful for assessing project viability, it has limitations, such as ignoring returns beyond the payback period and not accounting for inflation, necessitating the use of additional appraisal methods.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3699_video_thumb_1730887099_78783.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="IRR" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">IRR</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 07 minutes 05 seconds </div>  </div> <div class="content-module load_content "> <p>The internal rate of return (IRR) is the discount rate at which the net present value (NPV) of cash inflows equals the NPV of cash outflows, helping in project decision-making. If the IRR exceeds a predefined cutoff rate, the project is considered viable; otherwise, it should be rejected.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3699_video_thumb_1730887408_22536.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="NPV" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">NPV</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 10 minutes 49 seconds </div>  </div> <div class="content-module load_content "> <p>Net Present Value (NPV) is a financial metric used to evaluate the profitability of a project by comparing the present value of expected future cash flows to the initial investment. A positive NPV indicates that the project is expected to generate profit, while a negative NPV suggests a loss, guiding decision-making for potential investments.</p>  </div> </div> </div> </li> </ul> </div> </li> <li class=""> <div class="content_wrapper"> <h3 class=""><i class="ph ph-caret-down"></i> Overview of cost accounting <span class="right_content">37 lectures </span> </h3> </div> <div class="answer" style="display:none"> <ul> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3701_video_thumb_1730887486_79231.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Introduction to Basic Cost Concepts" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Introduction to Basic Cost Concepts</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 04 minutes 59 seconds </div>  </div> <div class="content-module load_content "> <p>This course, "Basic Cost Concepts," explores essential cost principles, distinguishing between value, price, and cost from the perspectives of manufacturers, consumers, and market dynamics. Understanding these concepts is crucial for effective cost management and the success of any business.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3701_video_thumb_1730887549_31501.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Costing, Cost Accounting and Accountancy" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Costing, Cost Accounting and Accountancy</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 02 minutes 32 seconds </div>  </div> <div class="content-module load_content "> <p>Costing involves the techniques and processes used to ascertain costs, while cost accounting is the systematic recording of income and expenditures, culminating in financial reports. Cost accountancy applies these principles to determine costs and profitability, emphasizing the presentation of information to aid managerial decision-making.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3701_video_thumb_1730887906_40443.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Difference between Cost Accounting and Financial Accounting." > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Difference between Cost Accounting and Financial Accounting.</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 05 minutes 09 seconds </div>  </div> <div class="content-module load_content "> <p>Financial accounting focuses on reporting a company's financial performance and position to external users, adhering to statutory requirements and general accounting principles. In contrast, cost accounting is primarily concerned with internal management, providing detailed analyses of costs for planning, decision-making, and control within the organization.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3701_video_thumb_1730887979_57233.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Difference between Managment Accounting and Cost Accounting" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Difference between Managment Accounting and Cost Accounting</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 03 minutes 04 seconds </div>  </div> <div class="content-module load_content "> <p>Management accounting and cost accounting serve different purposes within an organization: management accounting focuses on providing relevant information for planning and control functions, while cost accounting is concerned with recording and determining the costs of producing goods or services. Additionally, management accounting encompasses a broader scope, incorporating both qualitative and quantitative data, whereas cost accounting primarily deals with quantitative internal data, adhering to specific regulations.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3701_video_thumb_1730888065_18193.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Cost Classifications" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Cost Classifications</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 02 minutes 21 seconds </div>  </div> <div class="content-module load_content "> <p>Cost classifications encompass various types based on different criteria, including time period (current, historical, predetermined), behavior (fixed, variable, semi-variable), elements (material, labor), control ability (controllable, non-controllable), and purpose (product, period costs). Additionally, costs can be classified by decision relevance (engineered, discretionary), payment type (explicit, implicit), and function (production, administration, selling, and distribution).</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3701_video_thumb_1730888653_91825.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="cost sheet intro" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">cost sheet intro</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 02 minutes 33 seconds </div>  </div> <div class="content-module load_content "> <p>A cost sheet is a detailed statement that outlines the breakdown and buildup of costs associated with manufacturing a product, including expenses for raw materials, labor, manufacturing, and overheads. It serves multiple purposes, such as determining selling prices, assessing profitability, facilitating cost comparisons, and evaluating operational efficiency.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3701_video_thumb_1730888704_99972.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="cost classifcation for cost sheet" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">cost classifcation for cost sheet</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 02 minutes 22 seconds </div>  </div> <div class="content-module load_content "> <p>The cost classification for a cost sheet divides costs into two main categories: direct costs (also known as prime costs), which include direct materials, direct labor, and direct expenses related to production, and indirect costs (or overheads), which encompass production overheads, administrative overheads, and selling and distribution overheads. This classification aids in presenting a clear breakdown of costs based on their relationship to production activities and functions.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3701_video_thumb_1730888828_48153.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Simple cost sheet" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Simple cost sheet</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 04 minutes 05 seconds </div>  </div> <div class="content-module load_content "> <p>A simple cost sheet outlines the essential components of manufacturing costs, including direct materials, direct labor, and direct expenses, collectively known as prime costs. It then adds indirect costs such as factory overheads and administrative expenses to calculate the total cost of production and ultimately the cost of sales.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3701_video_thumb_1730888912_14530.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Comprehensive cost sheet" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Comprehensive cost sheet</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 06 minutes 53 seconds </div>  </div> <div class="content-module load_content "> <p>The comprehensive cost sheet outlines the structured calculation of product costs, starting from the opening stock of raw materials, adding purchases, and adjusting for closing stock to determine raw material consumption. It progresses through prime costs, factory costs, and ultimately to the cost of goods sold and sales price, incorporating various overheads along the way.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3701_video_thumb_1730888977_94995.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Introduction to Material Costing" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Introduction to Material Costing</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 05 minutes 59 seconds </div>  </div> <div class="content-module load_content "> <p>This topic on material costing covers essential concepts such as the classification of raw materials, the significance of maintaining accurate records for effective cost control, and the processes involved in procuring, storing, and issuing materials. It emphasizes the importance of understanding material costs to ensure product quality, continuity in production, and efficient resource management.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3701_video_thumb_1730889096_26717.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="objectives of material cost controlling" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">objectives of material cost controlling</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 02 minutes 21 seconds </div>  </div> <div class="content-module load_content "> <p>Controlling material costs is essential for optimizing production efficiency and minimizing expenses. It involves ensuring the right quantity and quality of materials at competitive prices, preventing unnecessary losses, and facilitating accurate accounting for informed decision-making.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3701_video_thumb_1730891787_42215.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Introduction to Labour Costing" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Introduction to Labour Costing</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 02 minutes 46 seconds </div>  </div> <div class="content-module load_content "> <p>Labour cost is a significant element of total costs in organizations, second only to material costs. It can be classified into direct labour costs, which are easily identifiable and allocated to specific production tasks, and indirect labour costs, which are incurred by workers not directly engaged in the production process.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3701_video_thumb_1730891879_79007.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Difference between Direct and Indirect Labour" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Difference between Direct and Indirect Labour</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 02 minutes 23 seconds </div>  </div> <div class="content-module load_content "> <p>Direct labor refers to costs incurred for workers directly engaged in the production process, allowing for easy identification and allocation to specific cost units. In contrast, indirect labor costs are associated with workers not directly involved in production, making them harder to allocate and often requiring apportionment among various cost centers.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3701_video_thumb_1730892122_33129.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Introduction to Overheads Costing" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Introduction to Overheads Costing</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 03 minutes 56 seconds </div>  </div> <div class="content-module load_content "> <p>Overheads refer to expenditures that cannot be directly traced to a specific product or service, incurred for general operational purposes. These costs, which include items like salaries for security staff and utility expenses, play a crucial role in the overall cost structure of an organization, impacting production, administration, and distribution processes.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3701_video_thumb_1730892185_81306.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Overheads Classification" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Overheads Classification</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 02 minutes 57 seconds </div>  </div> <div class="content-module load_content "> <p>Overheads can be classified into four main categories: functional, which includes factory and office overheads; nature, categorizing expenses based on their inherent characteristics; element, detailing types like direct materials and indirect labor; and controllability, distinguishing between controllable and uncontrollable costs. Each classification helps in understanding and managing indirect expenses associated with products or services.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3701_video_thumb_1730892246_96571.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Overhead by Functions" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Overhead by Functions</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 06 minutes 33 seconds </div>  </div> <div class="content-module load_content "> <p>The content outlines the functional classification of overhead costs, dividing them into three main categories: factory or manufacturing overheads (indirect costs associated with production), office administrative overheads (expenditures related to policy formulation and organizational management), and selling and distribution overheads (costs incurred in promoting and making products available for sale). Each category encompasses specific examples illustrating the nature of the expenses involved.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3701_video_thumb_1730892321_51405.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Overheads by Nature" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Overheads by Nature</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 04 minutes 47 seconds </div>  </div> <div class="content-module load_content "> <p>Overheads can be classified by nature into fixed, variable, and semi-variable categories. Fixed costs remain constant regardless of activity levels (e.g., salaries, depreciation), while variable costs fluctuate with production volume (e.g., indirect materials, power expenses); semi-variable costs contain elements of both, having fixed minimum charges along with variable components that depend on usage (e.g., electricity, telephone expenses).</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3701_video_thumb_1730892390_63171.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Overheads by Element" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Overheads by Element</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 04 minutes 52 seconds </div>  </div> <div class="content-module load_content "> <p>The classification of overhead costs by element includes indirect materials, indirect labor, and indirect expenses. Indirect materials are those not directly part of the finished product, indirect labor refers to labor costs that cannot be allocated to specific cost units or centers, and indirect expenses are costs that cannot be conveniently assigned to any cost center or product.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3701_video_thumb_1730892464_41676.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Overheads by Controllability" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Overheads by Controllability</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 02 minutes 14 seconds </div>  </div> <div class="content-module load_content "> <p>Controllable costs are expenses that management can influence or regulate through policies and negotiations, such as material costs and wages. In contrast, uncontrollable costs are expenses that remain fixed and beyond management's control, including taxes, interest payments, and statutory depreciation rates.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3701_video_thumb_1730892614_18232.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Introduction to Standard Costing Techniques" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Introduction to Standard Costing Techniques</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 02 minutes 54 seconds </div>  </div> <div class="content-module load_content "> <p>Standard costing is a management control tool that helps organizations measure deviations between actual and planned costs, ensuring effective planning, execution, and monitoring of operations. By comparing actual values to established standards, it enables management to identify variances and maintain alignment with organizational goals.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3701_video_thumb_1730892757_47249.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Standard Cost Definition" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Standard Cost Definition</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 02 minutes 55 seconds </div>  </div> <div class="content-module load_content "> <p>Standard cost refers to the predetermined cost of manufacturing a product, established through estimates based on historical data, current production plans, and expected future conditions. It enables effective analysis and control by comparing actual costs against standard costs across various elements, including direct material, direct labor, and overhead costs.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3701_video_thumb_1730892938_13615.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Setting up of Standard Cost" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Setting up of Standard Cost</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 04 minutes 12 seconds </div>  </div> <div class="content-module load_content "> <p>Standard cost is established based on estimates provided by management, technical specifications, historical data, and future expectations. It covers all elements of cost, including direct materials, labor, overheads, and sales, enabling detailed analysis and control through cost comparisons.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3701_video_thumb_1730893005_58568.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Standard Costing Definition" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Standard Costing Definition</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 02 minutes 23 seconds </div>  </div> <div class="content-module load_content "> <p>Standard costing is a cost control technique that compares actual costs with preset standards to identify variances, enabling management to take corrective actions. It helps measure performance and ensures deviations are analyzed for further investigation.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3701_video_thumb_1730893087_18614.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Physical Standards" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Physical Standards</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 03 minutes 23 seconds </div>  </div> <div class="content-module load_content "> <p>Physical standards refer to the expression of standards in units, ensuring economies of scale in production and setting prices. They are determined by factors such as company operations, material specifications, production methods, workforce skills, and external regulations.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3701_video_thumb_1730893151_67484.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Introduction to Standard Costing Variances" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Introduction to Standard Costing Variances</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 02 minutes 06 seconds </div>  </div> <div class="content-module load_content "> <p>Standard costing variances represent the difference between budgeted and actual figures, focusing on both sales and costs. These variances arise due to differences in material, labor, and overhead costs.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3701_video_thumb_1730893222_56883.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Material Cost Variance" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Material Cost Variance</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 04 minutes 19 seconds </div>  </div> <div class="content-module load_content "> <p>Material Cost Variance (MCV) is the difference between the standard cost (standard quantity × standard price) and actual cost (actual quantity × actual price). MCV arises due to deviations in material price or consumption, analyzed through material price variance and material usage variance.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3701_video_thumb_1730893312_55240.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Material Price Variance" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Material Price Variance</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 03 minutes 41 seconds </div>  </div> <div class="content-module load_content "> <p>Material Price Variance occurs when the actual cost of materials differs from the standard cost, typically due to price changes in the market. The purchasing department is responsible for managing this variance, unless it arises from uncontrollable factors like macroeconomic shifts.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3701_video_thumb_1730893372_29267.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Material Usage Variance" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Material Usage Variance</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 09 minutes 16 seconds </div>  </div> <div class="content-module load_content "> <p>Material Usage Variance arises when the actual quantity of material used differs from the standard quantity set, potentially due to variations in material mix or yield. This variance is calculated by multiplying the difference between standard and actual quantities by the standard price, and responsibility typically lies with the production department.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3701_video_thumb_1730893442_73116.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="CS Material Cost Variance" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">CS Material Cost Variance</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 05 minutes 56 seconds </div>  </div> <div class="content-module load_content "> <p>Material cost variance is calculated as the difference between standard cost and actual cost, with favorable or adverse outcomes. It arises due to variances in material price or usage, determined using the formulas for material price variance and material usage variance.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3701_video_thumb_1730893510_68596.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Introduction to Marginal Costing" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Introduction to Marginal Costing</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 01 minute 15 seconds </div>  </div> <div class="content-module load_content "> <p>Marginal costing is a decision-making technique that involves determining the total cost of a product or service, then classifying it into fixed and variable costs. This classification helps analyze the impact of cost changes on profit due to variations in volume or other factors.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3701_video_thumb_1730893575_51615.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Direct Costing" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Direct Costing</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 59 seconds </div>  </div> <div class="content-module load_content "> <p>Direct costing focuses on assigning direct costs to operations, processes, or products, while indirect costs are written off against profits. This method values inventory at direct cost, emphasizing the clear allocation of costs directly attributable to the product.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3701_video_thumb_1730893646_46237.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Difference between Marginal Costing and Direct Costing" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Difference between Marginal Costing and Direct Costing</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 01 minute 58 seconds </div>  </div> <div class="content-module load_content "> <p>Marginal costing focuses on variable costs and their impact on profit, treating fixed costs as period costs not assigned to products, while direct costing includes both variable and fixed costs directly attributable to products, valuing inventory at total costs. The key difference lies in how fixed costs are treated and how inventory is valued in each method.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3701_video_thumb_1730893765_66546.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Difference between Variable and Fixed Cost" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Difference between Variable and Fixed Cost</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 04 minutes 20 seconds </div>  </div> <div class="content-module load_content "> <p>Variable costs fluctuate with production levels, including expenses like raw materials and direct labor, while fixed costs remain constant regardless of output, encompassing expenses such as rent and salaries. Key differences include cost behavior, occurrence, and treatment in inventory valuation, with variable costs directly tied to production and fixed costs treated as period-related expenses.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3701_video_thumb_1730893862_52196.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="What is Process Costing?" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">What is Process Costing?</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 02 minutes 06 seconds </div>  </div> <div class="content-module load_content "> <p>Process costing is a method used in industries where products undergo multiple stages of production, with the output of one process serving as the input for the next. Costs are accumulated for each process or department, averaged over the units produced, and the final product is indistinguishable from others, making it difficult to trace specific inputs to outputs.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3701_video_thumb_1730893932_25425.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Basic features of Process Costing" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Basic features of Process Costing</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 01 minute 19 seconds </div>  </div> <div class="content-module load_content "> <p>Process costing is a cost accounting method used in industries where production occurs in continuous processes, such as in the sugar industry. It involves multiple departments or process centers, where the output of one process becomes the input for another, making it difficult to trace individual products back to specific raw materials due to the indistinguishable nature of the final product.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3701_video_thumb_1730893976_31336.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Process Costing Procedure" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Process Costing Procedure</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 01 minute 57 seconds </div>  </div> <div class="content-module load_content "> <p>The costing procedure for each process involves debiting accounts for materials, labor, direct expenses, and production overheads, ensuring that costs are accurately tracked and allocated. Materials are drawn from stores based on requisitions, while labor costs are assigned to each process, and production overheads are apportioned using predetermined bases.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3701_video_thumb_1730894038_47135.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Operation Costing" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Operation Costing</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 01 minute 19 seconds </div>  </div> <div class="content-module load_content "> <p>Operation costing is a refined method of process costing that focuses on determining the cost of each distinct operation within a manufacturing process. By dividing total operation costs by output units, it allows for better cost control and helps in estimating future costs and pricing for service units.</p>  </div> </div> </div> </li> </ul> </div> </li> <li class=""> <div class="content_wrapper"> <h3 class=""><i class="ph ph-caret-down"></i> On demand videos (for clarifying doubts) <span class="right_content">1 lectures </span> </h3> </div> <div class="answer" style="display:none"> <ul> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3702_video_thumb_1730892916_65035.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Journal and Ledger" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Journal and Ledger</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 04 minutes 35 seconds </div>  </div> <div class="content-module load_content "> <p>The journal in accounting identifies financial transactions and determines which accounts should be debited or credited, reflecting changes in account balances. In contrast, the ledger groups and records all transactions related to specific accounts, providing a comprehensive view of financial activities like salaries, rent, and utilities.</p>  </div> </div> </div> </li> </ul> </div> </li> <li class=""> <div class="content_wrapper"> <h3 class=""><i class="ph ph-caret-down"></i> Introduction to audit <span class="right_content">9 lectures </span> </h3> </div> <div class="answer" style="display:none"> <ul> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3703_video_thumb_1730893042_32954.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Need for Auditing" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Need for Auditing</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 01 minute 23 seconds </div>  </div> <div class="content-module load_content "> <p>Auditing has been essential since ancient times, with roots in practices aimed at ensuring accurate financial reporting and preventing fraud. As organizations evolved, particularly with the rise of companies in the 18th century, the need for independent auditors to verify accounts and protect shareholder investments became increasingly important, leading to current legislative mandates for audits.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3703_video_thumb_1730893137_29528.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Purpose of Auditing" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Purpose of Auditing</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 02 minutes 54 seconds </div>  </div> <div class="content-module load_content "> <p>Auditing aims to verify the authenticity of financial statements prepared by accountants, ensuring a true and fair representation of accounts. It involves examining financial records, detecting errors and fraud, and evaluating the effectiveness of internal controls while recognizing its limitations and distinguishing it from investigation.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3703_video_thumb_1730893420_98990.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Evolution of Auditing" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Evolution of Auditing</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 03 minutes 44 seconds </div>  </div> <div class="content-module load_content "> <p>Auditing, derived from the Latin word audire meaning "to hear," has evolved from listening to accountants read financial records to a comprehensive examination of financial and non-financial information to ensure accuracy and reliability. Today, auditing encompasses a wide range of areas, including performance and environmental audits, safeguarding the interests of stakeholders while addressing emerging challenges in the financial landscape.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3703_video_thumb_1730893493_55375.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Meaning of Auditing" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Meaning of Auditing</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 03 minutes 12 seconds </div>  </div> <div class="content-module load_content "> <p>Auditing is a systematic and independent examination of an organization's financial data, records, and operations to ensure accuracy and compliance. Conducted by qualified professionals, audits involve critical scrutiny of evidence to assess the authenticity of financial accounts for a specified purpose.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3703_video_thumb_1730893547_12790.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Features of Auditing" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Features of Auditing</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 03 minutes 10 seconds </div>  </div> <div class="content-module load_content "> <p>Auditing is a systematic and independent examination of financial statements, ensuring the accuracy and reliability of reported results, including income statements and balance sheets. It involves a critical review of accounting systems and internal controls, supported by thorough verification of documents and records to provide a true and fair view of a company's financial position.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3703_video_thumb_1730893593_79724.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Objectives of Auditing" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Objectives of Auditing</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 03 minutes 54 seconds </div>  </div> <div class="content-module load_content "> <p>Auditing serves two primary objectives: the primary objective is to provide an independent assessment of financial statements, ensuring they present a true and fair view of a company's financial position, while the secondary objective involves detecting and preventing fraud and errors that could misstate financial information. This dual focus ensures the integrity and reliability of financial reporting for stakeholders.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3703_video_thumb_1730893631_23913.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Principal aspects of Auditing" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Principal aspects of Auditing</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 05 minutes 49 seconds </div>  </div> <div class="content-module load_content "> <p>This session outlines the principal aspects of auditing, emphasizing the auditor's responsibilities in reviewing systems and procedures, assessing internal controls, ensuring arithmetical accuracy, verifying accounting principles, and evaluating assets and liabilities. The ultimate goal is to provide a true and fair view of the organization's financial statements while ensuring compliance with statutory requirements.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3703_video_thumb_1730893671_44795.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Benefits of Auditing" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Benefits of Auditing</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 04 minutes 24 seconds </div>  </div> <div class="content-module load_content "> <p>Auditing provides numerous benefits, including enhancing owner satisfaction through verified financial statements, detecting and preventing errors and fraud, and reinforcing internal controls. Additionally, it protects shareholder interests, ensures compliance with legal requirements, and facilitates easier access to loan facilities.</p>  </div> </div> </div> </li> <li class="according_listing"> <div class="singleBox card p-2 sign-up-btn"> <div class="image position-relative"> <a href="Javascript:void(0)" class="sk-thumbnail" tabindex="0"> <img loading='lazy' data-original="https://img.etb2bimg.com/imgv2/width-207,height-103,resize_mode-1/retail_files/3703_video_thumb_1730893738_60966.jpg" class="img-fluid lazy" data-label="No Image" src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" alt="Limitations of Auditing" > <span class="play-icon"> <svg xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" fill="none" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" role="img" class="mc-icon mc-icon--md mc-mr-3"> <path d="M7.791 2.695a1.25 1.25 0 0 0-1.92 1.055v17.5a1.25 1.25 0 0 0 1.92 1.055l13.75-8.75a1.25 1.25 0 0 0 0-2.11l-13.75-8.75Z" fill="currentColor"></path> </svg> </span> </a> </div> <div class="singleBox__caption"> <h6><a href="Javascript:void(0)" tabindex="0">Limitations of Auditing</a></h6> <div class="quick-info"> <div class="quick-info__box"> <span class="sprite icon_number"></span> 02 minutes 39 seconds </div>  </div> <div class="content-module load_content "> <p>Auditing has several limitations, including reliance on test checking, insufficient time constraints, and the inconclusive nature of evidence, which can affect the auditor's ability to provide a definitive assessment. Additionally, audits are based on estimates and management-provided information, which can limit the reliability of the auditor's report for external stakeholders.</p>  </div> </div> </div> </li> </ul> </div> </li> </ul> </div> </div> <div class="learn_section"> <h4 class="mt-4 secondery_heading">About the Expert </h4> <div class="leadern_wrapper"> <div class="" id="about_expert"> <div class=""> <div class="image-left"> <div class="image"> <img src="https://tl-st.etb2bimg.com/Themes/Release/images/blank.png" loading="lazy" class="lazy" data-original="https://img.etb2bimg.com/imgv2/width-150,height-150,resize_mode-3/retail_files/expert_picture_1730266385_1730266385_40980.jpg" alt="author image"> </div> <div class="caption"> <span class="size-14">CA Raja</span> <p>Chartered Accountant | Financial Management Educator | Former AVP - Credit, SBI</p> <p>A Chartered Accountant and passionate educator in Financial Management for CA, CMA, and CS students. 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