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I applied via Campus Placement and was interviewed before May 2022. There were 4 interview rounds.
As i was fresher i need to appear in a test where i got around 40 mcq related to English, Aptitude and coding
Yes, Java is an object-oriented programming language.
Java supports all the features of OOP such as encapsulation, inheritance, and polymorphism.
Objects are created from classes in Java.
Example: class Car { String make; int year; } Car myCar = new Car();
Java also has interfaces which allow for abstraction and multiple inheritance.
Lists are dynamic and can hold different data types, while arrays are fixed in size and can only hold one data type.
Lists can be resized during runtime, while arrays cannot.
Lists are implemented as classes in most programming languages, while arrays are primitive data types.
Lists can hold different data types, while arrays can only hold one data type.
Lists are more flexible and easier to work with, while arrays are fas...
OOPs concepts are the fundamental principles of object-oriented programming.
Encapsulation: bundling of data and methods that operate on that data
Inheritance: ability of a class to inherit properties and characteristics from its parent class
Polymorphism: ability of objects to take on multiple forms or behaviors
Abstraction: hiding of complex implementation details and showing only the necessary information
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I applied via Referral and was interviewed before Jan 2021. There were 3 interview rounds.
Carve outs in IND AS and IFRS refer to exceptions or exclusions from the standard accounting treatment.
IND AS 101 allows first-time adopters to use previous GAAP for certain items
IFRS 1 allows exemptions for certain disclosures and retrospective application
IND AS 109 has carve outs for hedge accounting and impairment
IFRS 9 has carve outs for financial liabilities and macro hedging
IND AS 115 has carve outs for certain c...
I applied via Fast career and was interviewed before Apr 2021. There was 1 interview round.
I applied via LinkedIn and was interviewed in Aug 2021. There were 3 interview rounds.
I applied via Campus Placement and was interviewed in Feb 2022. There were 2 interview rounds.
Ind AS 109 prescribes the principles for recognition, measurement, presentation and disclosure of financial assets, financial liabilities and equity instruments.
Ind AS 109 applies to all financial instruments except for those specifically excluded.
Financial assets and liabilities are recognized when the entity becomes a party to the contractual provisions of the instrument.
Equity instruments are recognized when the ent...
I applied via Referral and was interviewed in Dec 2022. There were 2 interview rounds.
Financial statements are reports that show the financial performance and position of a company.
Financial statements include the balance sheet, income statement, and cash flow statement.
They provide information on a company's revenue, expenses, assets, liabilities, and equity.
Investors and creditors use financial statements to evaluate a company's financial health and make decisions.
Examples of financial statements incl...
Schedule 3 of Companies Act is a list of disclosures that companies must make in their financial statements.
Schedule 3 outlines the minimum disclosures required for companies to comply with the Companies Act.
It includes information on fixed assets, investments, inventory, debtors, creditors, and more.
Companies must ensure that their financial statements include all the necessary disclosures as per Schedule 3.
Failure to...
The golden rule of accounting is to maintain a balance between assets, liabilities, and equity.
Assets = Liabilities + Equity
This equation must always be balanced in order to ensure accurate financial statements
Any changes to one side of the equation must be reflected on the other side
For example, if a company takes out a loan (liability), their assets will increase by the amount of the loan, but their equity will decre
GST journal entry for credit purchase
Debit the purchase account
Credit the GST input account
Credit the supplier account
Internal audit is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations.
Internal audit evaluates the effectiveness of an organization's risk management, control, and governance processes
It provides recommendations for improvement and helps the organization achieve its objectives
Examples of internal audit activities include financial audits, operationa
Internal audit can be done by individuals who possess relevant skills and knowledge.
Individuals with accounting or finance background
Certified Internal Auditors (CIAs)
Individuals with experience in risk management and compliance
Professionals with knowledge of industry-specific regulations and standards
Individuals with strong analytical and communication skills
Examples: Accountants, Auditors, Risk Managers, Compliance O
I applied via LinkedIn and was interviewed before Mar 2022. There were 2 interview rounds.
I applied via LinkedIn and was interviewed before Sep 2022. There were 3 interview rounds.
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