Startup financing refers to the primary introduction of funds, through various sources of finance, to convert the idea into the product or service, by commencing the business. Angel Investor and Venture Capital are the two major alternatives to startup financing. Angel Investors are wealthy individuals who facilitate young entrepreneurs and startups with financial backing in the early stages. On the contrary, Venture capitalist is a firm, comprising of a team of financial experts or a … [Read more...]

An accountant needs to ascertain the cost of the cost object (i.e. product, service or activity) either by cost centre, cost unit or by both. Cost Center is nothing but just one portion of the entire organization, to which cost is charged. On the other hand, Cost unit refers to the unit in which cost is expressed. The choice of an appropriate cost centre or cost unit, for which cost is assessed is based on various factors like the organization of factory, size and structure of the concern, … [Read more...]

Cost refers to the actual or estimated amount of expenses incurred or to be incurred on a particular article, or activity. The concepts of costing and cost accounting are related to cost accountancy, which is commonly juxtaposed by the students. Costing is concerned with the method of assessing the cost of goods produced and services rendered, at different stages of the production process. On the contrary, cost accounting is associated with the recording of income and expenses, determination … [Read more...]

Tax refers to a mandatory contribution of a person towards the country's revenue, which is imposed by the government (central or state) on the income or wealth of the persons or included in the cost of goods, services or transactions. Every assessee wants the tax liability to be minimum and for this, he/she can take recourse to tax planning through which tax burden can be reduced to a minimum, by using legitimate ways and means. Tax planning is often misconstrued with tax management, which … [Read more...]

Fundamental Analysis studies all those factors which have an impact on the stock price of the company in future, such as financial statement, management process, industry, etc. It analyzes the intrinsic value of the firm to identify whether the stock is under-priced or over-priced. On the other hand, technical analysis uses past charts, patterns and trends to forecast the price movements of the entity in the coming time. Stock prices change every minute, and so every investor is keen to know … [Read more...]