Article Topics
Average CTC: 8 to 13 LPA (approx.)
Technical Questions:
- What is window dressing?
- How do you evaluate a project? - NPV/IRR
- How do companies inflate sales?
- Ind AS 102 (share-based payment): how will you record the share-based payment in books, and what other implications of share-based payment would be possible?
- Ind AS 19 (Employee Benefit)
- Ind AS 40: Definition of Investment Property
- Ind AS 16: What is the Deemed cost exemption as per Ind AS 16?
- Ind AS 16: What is the concept of Component accounting as per Ind AS 16? Why is Component Accounting used?
- Ind AS 2: How is Inventory valued as per Ind AS 2?
- Ind AS 115: What is the 5-step model of recognizing Revenue as per Ind AS 115?
- Ind AS 115: What is the treatment of volume-based discount as per Ind AS 115?
- Ind AS 115: What are the conditions of recognizing revenue over Point in time and Satisfied over time?
- Ind AS 109: What will be the treatment of Dividends when equity is valued under FVTOCI as per Ind AS 109?
- Ind AS 109: How is Equity/Financial Asset valued under Ind AS 109?
- A major difference between Ind AS 115 vs AS 9 (just mention 2/3 points).
- A major difference between Ind AS 116 vs Ind AS 17 (just mention 2/3 points).
- Ind AS 12: What is Deferred Tax Asset/Deferred Tax Liability, and the journal entries for the same as per Ind AS 12?
- What is the difference between fair value and revaluation?
- Whether mobilization advance is a financial asset?
- How to measure investment property in SFS and CFS?
- What is the substantial period under Ind AS for capitalizing borrowing cost w.r.t. qualifying assets?
- Which is your favorite Ind AS? Explain that and why it is your favorite.
- Can an LLP be a subsidiary under Ind AS?
- How has control been defined under Ind AS 103? Explain by giving examples.
- Is deferred tax liability current or non-current in nature?
- What is the difference between a finance lease and an operating lease under Ind AS 116?
- What is a currency swap, or interest rate swap?
- What is Going Concern?
- What is the first step of taking a loan?
- What is the journal entry for:
- Import of services and goods
- TDS and TCS - at the time of recognizing it in books and at payment
- Prepaid expense and outstanding expense
- How to make any reconciliation statement?
- What is deferred revenue?
- What are the changes introduced in Ind AS - tell any 5 major changes across 5 important Ind AS.
- How to consolidate a subsidiary while preparing a consolidated financial statement?
- Tell me about the 5-step model of revenue recognition under Ind AS 115.
- What does the Inventory Turnover Ratio show?
- What is ROE?
- What is the net worth of the company?
- What is the operating cycle or cash conversion cycle?
- What is the difference between EBIT and EBITDA? Can EBIT be greater than EBITDA?
- What are NIFTY and SENSEX?
- What are EPS and Diluted EPS?
- Explain valuation and techniques.
- What is financial risk management?
- What are SLR, CRR, REPO, Reverse Repo, and rates?
- Difference between broad money and narrow money.
- Explain dividend models.
- What is a sin tax?
- What is STT?
- What is deferred tax liability and asset?
- Explain cash equivalents.
- Difference between Depreciation, Depletion, and Amortization.
- What is accumulated depreciation?
- Explain the Effective tax rate.
- What are free cash flows?
- Profitability and valuation ratios.
- Difference between solvency and liquidity.
- Difference between an operating lease and a financial lease.
- What is asset acquisition?
- Explain the leverage ratio and solvency ratio.
- Difference between current ratio and quick ratio.
- What is working capital and what is net working capital?
- Components of the cash flow statement.
- What is goodwill?
- How to calculate goodwill?
- What is contingent liability?
- What is NPA?
- What are REITs?
- What is the book value of a business?
- What is financial modeling?
- What is the difference between private equity and venture capital?
- Which is cheaper, debt or equity?
- How is RTGS different from NEFT?
- What is the difference between accounts payable and accounts receivable?
- What are accruals?
- What are prepaid expenses?
- What are the principles of accounting?
- What are the accounting concepts?
- What is deferred revenue?
- What is impairment of an asset? How is it treated in accounting?
- What accounting policies are used for segment reporting?
- Difference between Budgeting and Forecasting.
- Conventions of accounting.
- Difference between operating Lease and Finance Lease.
