70+ Fenesta Windows Interview Questions and Answers

Depreciation is the decrease in the value of an asset over time. Types include straight-line, reducing balance, and sum-of-the-years'-digits.

• Depreciation is a method of allocating the cost of an asset over its useful life.

• Straight-line depreciation evenly distributes the cost of an asset over its useful life.

• Reducing balance depreciation charges a higher amount in the early years and decreases over time.

• Sum-of-the-years'-digits depreciation charges more in the early years and...read more

Golden rules of accounting are basic principles to maintain accurate financial records.

• The first golden rule is to maintain a record of all financial transactions.

• The second golden rule is to record all transactions in the appropriate account.

• The third golden rule is to ensure that the accounting equation (Assets = Liabilities + Equity) is always balanced.

• Examples of these rules in practice include recording all sales in the sales account and all purchases in the purchase acc...read more

Bills receivable refers to the amount of money owed to a company by its customers for goods or services provided on credit.

• Bills receivable is an asset account on a company's balance sheet.

• It represents the amount of money that a company expects to receive from its customers in the future.

• Bills receivable can be in the form of promissory notes, checks, or other types of written agreements.

• For example, if a company sells goods to a customer on credit, it will record the amount...read more

Account Payables are the amounts a company owes to its vendors, while Account Receivables are the amounts owed to the company by its customers. BRS is a process of reconciling bank statements with a company's accounting records. Deferred Revenue is the revenue received in advance for goods or services that are yet to be delivered.

• Account Payables are the liabilities of a company that arise from the purchase of goods or services on credit.

• Account Receivables are the assets of ...read more

Risk management is the process of identifying, assessing, and controlling potential risks that could affect an organization's objectives.

• It involves identifying potential risks and their likelihood of occurring

• Assessing the potential impact of those risks on the organization

• Developing strategies to mitigate or avoid those risks

• Monitoring and reviewing the effectiveness of risk management strategies

• Examples include financial risk, operational risk, and reputational risk

Bills payable refers to the amount of money a company owes to its suppliers or vendors for goods or services received but not yet paid for.

• Bills payable is a liability account in the company's balance sheet.

• It represents the amount of money the company owes to its suppliers or vendors.

• The amount is recorded when the company receives the goods or services but has not yet paid for them.

• Examples of bills payable include invoices for raw materials, utilities, rent, and other expe...read more

A balance sheet is a financial statement that provides a snapshot of a company's assets, liabilities, and shareholders' equity at a specific point in time.

• It shows what a company owns (assets), what it owes (liabilities), and the amount invested by shareholders (equity).

• Assets include cash, accounts receivable, inventory, property, and equipment.

• Liabilities include loans, accounts payable, and accrued expenses.

• Shareholders' equity represents the residual interest in the compa...read more

Trading account is a financial statement that shows the results of buying and selling goods and services.

• Trading account is a part of the final accounts of a business.

• It shows the gross profit or loss made by the business through trading activities.

• It includes details of sales, purchases, direct expenses, and direct incomes.

• The formula for calculating gross profit is: Gross Profit = Net Sales - Cost of Goods Sold.

Bank reconciliation is the process of comparing a company's bank statement with its own accounting records.

• Identifying and resolving discrepancies between the two records

• Ensuring accuracy of financial statements

• Examples: checks that have not cleared, bank fees, interest earned

• May involve adjusting entries in accounting records

There are several types of insurance, including life, health, auto, home, and travel insurance.

• Life insurance provides financial support to the beneficiaries of the policyholder in case of their death.

• Health insurance covers medical expenses incurred by the policyholder.

• Auto insurance provides coverage for damages caused by or to the insured vehicle.

• Home insurance covers damages to the insured property and its contents.

• Travel insurance provides coverage for unexpected events ...read more

Insurance is a contract between an individual and an insurance company to protect against financial loss.

• Insurance provides financial protection against unexpected events such as accidents, illnesses, or natural disasters.

• The individual pays a premium to the insurance company in exchange for coverage.

• The insurance company assumes the risk of financial loss and pays out claims when necessary.

• Types of insurance include health, life, auto, home, and business insurance.

• Insurance ...read more

Yes, I am flexible in any shift timings.

• I am open to working in different shifts, including night shifts.

• I understand the importance of being adaptable and available for work at different times.

• I have previous experience working in shifts and have successfully adjusted my schedule accordingly.

• I prioritize the needs of the job and am willing to make necessary adjustments to accommodate different shift timings.

Insurance is a contract between an individual and an insurance company where the individual pays premiums in exchange for financial protection against potential losses.

• Types of insurance include life insurance, health insurance, auto insurance, home insurance, and more.

• Life insurance provides a lump sum payment to beneficiaries upon the insured's death.

• Health insurance covers medical expenses and can include services like doctor visits, hospital stays, and prescription medica...read more

Insurance works by providing financial protection against potential risks and losses.

• Insurance involves individuals or organizations paying premiums to an insurance company in exchange for coverage against specific risks.

• When a covered event occurs, the insurance company compensates the policyholder for their losses.

• Types of insurance include health, life, auto, home, and property insurance.

• Insurance helps spread the risk among a large number of policyholders, making it more ...read more

Bank reconciliation entry is a process of matching the bank statement with the company's accounting records.

• Compare the bank statement with the company's accounting records

• Identify any discrepancies or differences

• Make necessary adjustments to the accounting records

• Record the reconciled balance in the accounting system

There are generally accepted accounting principles (GAAP) that guide accounting practices.

• Generally Accepted Accounting Principles (GAAP) are a set of accounting rules and standards used in the United States.

• GAAP ensures consistency and transparency in financial reporting.

• Examples of GAAP rules include the revenue recognition principle, matching principle, and historical cost principle.

Accounts payable is money owed by a company to its suppliers, while accounts receivable is money owed to a company by its customers.

• Accounts payable refers to the money a company owes to its suppliers for goods or services purchased on credit.

• Accounts receivable refers to the money owed to a company by its customers for goods or services provided on credit.

• Accounts payable is a liability on the company's balance sheet, while accounts receivable is an asset.

• Managing accounts p...read more

The golden rules of accounting are basic principles that guide the process of recording financial transactions.

• The golden rules include: Debit what comes in, Credit what goes out; Debit the receiver, Credit the giver; Debit expenses and losses, Credit income and gains.

• For example, when a company receives cash from a customer, the cash account is debited (increased) and the accounts receivable account is credited (decreased).

• Similarly, when a company pays for expenses, the exp...read more

Accounting is important as it helps in keeping track of financial transactions, making informed decisions, and complying with legal requirements.

• Accounting helps in maintaining accurate financial records and tracking transactions.

• It provides insights into the financial health of a business and helps in making informed decisions.

• It helps in complying with legal requirements and regulations.

• Proper accounting practices can help in identifying areas of improvement and increasing ...read more

BRS stands for Bank Reconciliation Statement, which is a document that compares the bank statement with the company's accounting records.

• BRS helps in identifying any discrepancies between the two records.

• It ensures that all transactions are recorded accurately.

• It is usually prepared on a monthly basis.

• Example: If a company's accounting records show a payment of $1000 to a supplier, but the bank statement shows a payment of $950, then there is a discrepancy that needs to be in...read more

Depreciation is the allocation of the cost of a tangible asset over its useful life.

• Depreciation is a non-cash expense that reflects the decrease in value of an asset over time.

• It is used to spread the cost of an asset over its useful life for accounting and tax purposes.

• Common methods of calculating depreciation include straight-line, double declining balance, and units of production.

• Examples of depreciable assets include buildings, machinery, vehicles, and equipment.

Reconciliation is the process of comparing two sets of records to ensure their accuracy and consistency.

• Reconciliation involves comparing and matching data from different sources or systems.

• It is commonly used in financial accounting to ensure that the balances in different accounts are in agreement.

• Reconciliation can also be done for bank statements, invoices, inventory records, etc.

• The process typically involves identifying discrepancies, investigating the causes, and makin...read more

Accounting concept refers to the basic principles and guidelines that govern the preparation and presentation of financial statements.

• Accounting concepts provide a framework for recording, analyzing, and reporting financial transactions.

• They ensure consistency and comparability in financial statements across different organizations.

• Some common accounting concepts include the accrual concept, going concern concept, and matching concept.

• The accrual concept states that revenues ...read more

Marine insurance is a type of insurance that covers the loss or damage of ships, cargo, terminals, and any transport by which the property is transferred.

• Provides coverage for ships, cargo, terminals, and transport

• Covers risks such as damage, loss, theft, and liability

• Common types include hull insurance, cargo insurance, and liability insurance

• Important for businesses involved in international trade

Insurance is a contract in which an individual or entity receives financial protection or reimbursement against losses from an insurance company.

• Insurance is a form of risk management primarily used to hedge against the risk of a contingent or uncertain loss.

• The insured pays a premium to the insurance company in exchange for coverage and protection.

• Common types of insurance include health insurance, life insurance, auto insurance, and property insurance.

• Insurance helps indivi...read more

Depreciation is the decrease in value of an asset over time due to wear and tear, obsolescence, or other factors.

• Depreciation is a method used in accounting to allocate the cost of an asset over its useful life.

• It represents the reduction in the value of an asset on the balance sheet.

• Depreciation can be calculated using various methods such as straight-line, declining balance, or units of production.

• For example, a company purchases a machine for $10,000 with an estimated usef...read more

Premium is the amount paid for insurance coverage.

• Premium is the cost of insurance coverage paid by the policyholder to the insurance company.

• It is typically paid on a regular basis, such as monthly or annually.

• The premium amount can vary based on factors like the type of insurance, coverage limits, and the insured individual's risk profile.

• Higher premiums are often associated with more comprehensive coverage or higher risk individuals.

• Premiums are essential for maintaining i...read more

General accounts refer to the financial records of a company, while process involves the systematic steps taken to complete a task.

• General accounts involve recording financial transactions, preparing financial statements, and analyzing financial data.

• Process refers to the series of steps or actions taken to achieve a specific goal or outcome.

• In accounting, the process may involve recording transactions, reconciling accounts, and preparing financial reports.

• Examples of process...read more

A debenture is a type of debt instrument that is issued by a company or government entity to raise capital.

• Debentures are typically long-term investments with a fixed interest rate and maturity date.

• They are unsecured, meaning they are not backed by any specific collateral.

• Debenture holders are considered creditors of the company and have a claim on its assets in case of default.

• Capital is considered a liability as it represents the funds that a company owes to its shareholde...read more

Depreciation is the allocation of the cost of an asset over its useful life. Types include straight-line, double declining balance, and units of production.

• Depreciation is a method of allocating the cost of an asset over its useful life

• Straight-line depreciation evenly spreads the cost over the useful life of the asset

• Double declining balance method accelerates depreciation in the early years of an asset's life

• Units of production method bases depreciation on the actual usage ...read more

I changed my stream from commerce to insurance due to my interest in risk analysis and the potential for growth in the insurance industry.

• I developed a keen interest in risk analysis during my commerce studies and realized that insurance is a field where I can apply my skills and knowledge effectively.

• I recognized the potential for growth and career advancement in the insurance industry, especially in the role of a risk analyst.

• I believe that insurance plays a crucial role in...read more

Bank reconciliation statement is a document that compares the bank statement with the company's accounting records.

• It helps to identify any discrepancies between the two records.

• It includes items such as deposits, withdrawals, and bank fees.

• It ensures that the company's financial records are accurate and up-to-date.

• It is usually prepared on a monthly basis.

• Example: If the bank statement shows a withdrawal of $100 but the company's records show a withdrawal of $50, the bank re...read more

Cash is considered a short term asset as it can be easily converted into cash within a year.

• Cash is highly liquid and can be readily used for transactions.

• It is typically classified as a current asset on the balance sheet.

• Cash equivalents such as money market funds are also considered short term assets.

• Examples include physical cash, bank deposits, and short term investments.

Answering questions related to BI Developer interview

• I am using Power BI Pro

• I apply role level security by creating roles and assigning users to those roles

• I publish my visual by selecting the publish option in Power BI Desktop

• Challenges faced while building a dashboard include data quality issues, complex data relationships, and designing an intuitive user interface

A debenture is a type of debt instrument that is not secured by physical assets or collateral.

• Debenture holders are creditors of the company and have a right to receive interest and principal payments.

• Debentures can be issued by corporations, governments, and other organizations.

• Debentures can be convertible or non-convertible, and can have varying maturity dates and interest rates.

• Debentures are often used as a way for companies to raise capital without diluting ownership or...read more

A tangible asset is a physical asset that has a measurable value and can be seen or touched.

• Examples include buildings, land, machinery, and inventory.

• Tangible assets are typically depreciated over time.

• They are recorded on a company's balance sheet.

• Tangible assets can be bought, sold, or traded.

• They are different from intangible assets, such as patents or trademarks.

Insurance industry deals with risk management and protection against financial loss.

• Insurance companies provide policies to individuals and businesses to protect against potential losses

• Types of insurance include health, life, auto, home, and business

• Premiums are paid by policyholders in exchange for coverage

• Insurance companies use actuarial science to calculate risk and set premiums

• Regulated by state and federal laws

• Claims are filed by policyholders to receive compensation f...read more

Accounts payable is the amount of money a company owes to its suppliers or vendors for goods and services received but not yet paid for.

• Accounts payable is a liability on the balance sheet.

• It represents the amount owed to suppliers or vendors for goods or services received.

• Accounts payable is usually paid within a certain period of time, known as the payment terms.

• Examples of accounts payable include bills for utilities, rent, and inventory purchases.

• Managing accounts payable...read more

Account receivables refer to the money owed to a company by its customers for goods or services provided on credit.

• It is a type of asset on a company's balance sheet

• It represents the amount of money owed to the company by its customers

• It is typically collected within a certain period of time, usually 30-90 days

• Examples include unpaid invoices, outstanding bills, and overdue payments

Insurance is a contract between an individual and an insurance company to protect against financial loss.

• Insurance provides financial protection against unexpected events

• Premiums are paid to the insurance company in exchange for coverage

• Types of insurance include health, auto, home, and life insurance

• Insurance policies have terms and conditions that must be followed to receive benefits

• Insurance helps individuals and businesses manage risk

Use DAX to create data modeling on inactive relationship in Power BI.

• Use USERELATIONSHIP function to create an inactive relationship between two tables.

• Specify the relationship between the tables and the columns to be used in the relationship.

• Use CALCULATE function along with USERELATIONSHIP to perform calculations using the inactive relationship.

Insurance is a financial product that provides protection against financial losses.

• Types of insurance include life insurance, health insurance, auto insurance, and property insurance.

• Insurance can also be categorized as personal insurance and commercial insurance.

• Insurance policies typically involve a contract between the insurer and the insured party.

• Premiums are paid by the insured in exchange for coverage against specified risks.

• Insurance helps individuals and businesses m...read more

An intangible asset is a non-physical asset that has no intrinsic value but has value due to its legal or intellectual property rights.

• Intangible assets include patents, trademarks, copyrights, and goodwill.

• They cannot be touched or seen but can be owned and traded.

• Their value is based on their ability to generate revenue or provide a competitive advantage.

• Intangible assets are recorded on a company's balance sheet and can be amortized over their useful life.

• Examples of intan...read more

I have implemented Power Automate in 5 projects for workflow automation and process optimization.

• Implemented Power Automate for automating approval processes in a manufacturing company

• Used Power Automate to streamline data entry tasks in a financial services firm

• Integrated Power Automate with Microsoft Teams for notification automation

• Developed custom connectors in Power Automate for seamless integration with external systems

• Trained team members on using Power Automate for wo...read more

Accounting concepts and principles are the foundation of financial reporting and analysis.

• Accounting concepts include going concern, consistency, materiality, and prudence.

• Accounting principles include accrual, matching, cost, and full disclosure.

• These concepts and principles ensure that financial statements are prepared accurately and fairly represent the financial position of a company.

Profit and loss is the financial statement that shows the revenue, expenses, and net income or loss of a business.

• Profit is the amount of money a business earns after deducting all expenses.

• Loss is the amount of money a business loses when expenses exceed revenue.

• Profit and loss statement is also known as income statement or statement of operations.

• It helps businesses to track their financial performance over a period of time.

• Example: If a restaurant earns $10,000 in revenue ...read more

Setting targets involves defining clear objectives, establishing measurable goals, and creating a plan to achieve them.

• Define specific and achievable objectives

• Establish measurable goals with clear metrics

• Create a plan outlining steps to achieve targets

• Monitor progress regularly and make adjustments as needed

Insurance can be classified into various categories based on the type of coverage provided.

• Life insurance

• Health insurance

• Property insurance

• Liability insurance

• Auto insurance

• Travel insurance

Insurance is a contract between an individual and an insurance company to protect against financial loss.

• Insurance provides financial protection against unexpected events such as accidents, illnesses, and natural disasters.

• Types of insurance include health, life, auto, home, and business insurance.

• Insurance premiums are paid regularly to maintain coverage.

• Insurance companies use actuarial science to calculate risk and determine premiums.

• Insurance policies have terms and condi...read more

The 3 accounting golden rules are the basic principles of accounting that guide the recording of financial transactions.

• The first golden rule is the 'Debit the receiver, credit the giver' rule, which means that when an asset is received, it is debited, and when an asset is given, it is credited.

• The second golden rule is the 'Debit what comes in, credit what goes out' rule, which means that when there is an increase in expenses or losses, it is debited, and when there is a dec...read more

Customer service is an essential element in software development.

• Customer service involves providing support and assistance to users of software applications.

• It includes addressing user queries, resolving issues, and ensuring customer satisfaction.

• Software developers may interact with customers through various channels like email, phone, or live chat.

• Good customer service can lead to positive user experiences and increased customer loyalty.

• Examples of customer service in soft...read more

Forecasting is done by analyzing historical data and using statistical models to predict future trends.

• Collect and analyze historical data

• Identify patterns and trends in the data

• Select appropriate forecasting models

• Apply the models to the data to generate forecasts

• Continuously monitor and adjust the forecasts as new data becomes available

An underwriter in insurance process evaluates the risk of insuring a person or asset and determines the premium to be charged.

• Underwriters assess the risk associated with insuring a particular person, property, or event.

• They analyze information such as medical records, financial statements, and inspection reports.

• Based on their evaluation, underwriters determine the coverage and premium rates for insurance policies.

• Underwriters help insurance companies maintain a profitable b...read more

Window dressing refers to the practice of making a business or product appear more attractive or successful than it actually is.

• It involves manipulating information or data to create a more favorable impression

• Commonly used in marketing and advertising

• Examples include using selective statistics, exaggerating achievements, or hiding negative information

The event loop in Node.js is a mechanism that allows Node.js to perform non-blocking I/O operations.

• The event loop is responsible for handling asynchronous operations in Node.js.

• It allows Node.js to perform I/O operations without blocking the execution of other code.

• The event loop continuously checks for tasks in the event queue and executes them in a non-blocking manner.

• Callbacks are used to handle the completion of asynchronous tasks in Node.js.

Expected CTC and notice period are typically discussed during the interview process to ensure alignment with company expectations.

• Expected CTC is the salary package the candidate is looking for in the new role.

• Notice period is the amount of time the candidate needs to serve in their current role before joining a new company.

• Candidates should be prepared to discuss their expected CTC and notice period during the interview.

• It is important to be realistic and transparent about t...read more

Insurance is a contract between an individual and an insurance company to protect against financial loss.

• Life insurance

• Health insurance

• Auto insurance

• Homeowners insurance

• Disability insurance

• Travel insurance

• Pet insurance

• Liability insurance

Amazon coding refers to the coding challenges and assessments conducted by Amazon during their recruitment process.

• Amazon coding tests are used to evaluate candidates' problem-solving skills and coding abilities.

• Candidates may be asked to solve algorithmic problems, data structure challenges, or coding puzzles.

• Amazon coding tests are typically timed and may involve multiple rounds of assessments.

• Preparing for Amazon coding tests often involves practicing coding problems on pl...read more

DB DC stands for Defined Benefit Defined Contribution, which are types of retirement plans.

• DB DC plans are types of retirement plans offered by employers.

• Defined Benefit (DB) plans provide a specific benefit upon retirement based on a formula, such as years of service and salary.

• Defined Contribution (DC) plans involve contributions from both the employee and employer, with the final benefit depending on the investment performance.

• Examples of DB plans include pension plans, wh...read more

CAMELS is a rating system used by regulators to assess the soundness of financial institutions.

• CAMELS stands for Capital adequacy, Asset quality, Management, Earnings, Liquidity, and Sensitivity to market risk.

• Each component is rated on a scale of 1 to 5, with 1 being the best and 5 being the worst.

• Regulators use CAMELS ratings to determine the overall health and stability of financial institutions.

• For example, a bank with high capital adequacy, strong asset quality, and good...read more

Substance over form is a concept in accounting where the economic reality of a transaction is more important than its legal form.

• Focuses on the underlying economic substance of a transaction rather than its legal form

• Ensures that financial statements accurately reflect the true financial position of a company

• Helps prevent misleading financial reporting by looking beyond surface details

• Example: Recording a lease as an operating lease even if it meets the criteria for a finance...read more

Daily activities for a WFM Analyst involve monitoring, analyzing and reporting on call center metrics.

• Monitoring call center queues and agent activity

• Analyzing call volume and trends

• Creating and updating schedules for agents

• Generating reports on key performance indicators

• Communicating with management and agents regarding performance

• Identifying areas for improvement and making recommendations

Secondary research involves gathering information from existing sources such as books, articles, and reports.

• Involves analyzing and synthesizing existing data and information

• Does not involve collecting new data

• Sources include books, articles, reports, and online databases

• Helps in understanding the existing knowledge on a topic

• Can be used to validate primary research findings

Company profiling is the process of creating a detailed overview of a company's business activities, products, services, financials, and market position.

• Gathering information about the company's history, mission, vision, and values

• Analyzing the company's products or services, target market, and competitive landscape

• Examining the company's financial performance, including revenue, profits, and growth trends

• Assessing the company's market position, strengths, weaknesses, opportu...read more

Cost accounting is a branch of accounting that focuses on calculating and controlling the costs of producing goods or services.

• It involves analyzing, recording, and reporting on the costs associated with producing goods or services.

• Cost accountants help management make decisions by providing information on the costs of different products, services, or activities.

• Examples of cost accounting techniques include job costing, activity-based costing, and standard costing.

BI SQL stands for Business Intelligence SQL, which is a specialized version of SQL used for querying and analyzing data in business intelligence systems.

• BI SQL is a specialized version of SQL used for querying and analyzing data in business intelligence systems.

• It includes additional functions and features specifically designed for business intelligence purposes.

• Examples of BI SQL tools include Microsoft SQL Server Analysis Services, Oracle Business Intelligence, and IBM Cogn...read more

Excel is a spreadsheet program developed by Microsoft for organizing, analyzing, and storing data.

• Excel allows users to create tables, charts, and graphs to visualize data.

• It can perform calculations, create pivot tables, and automate tasks using macros.

• Excel is commonly used for financial analysis, budgeting, and data management.

• Users can also collaborate on Excel files in real-time using cloud services like Microsoft 365.

• Excel supports various functions and formulas for dat...read more

Capital markets are where financial securities like stocks and bonds are bought and sold.

• Capital markets facilitate the buying and selling of financial securities such as stocks, bonds, and derivatives.

• They provide a platform for companies to raise capital by issuing stocks or bonds to investors.

• Investors can trade these securities through stock exchanges like NYSE or NASDAQ.

• Capital markets play a crucial role in the economy by allocating capital efficiently and determining t...read more

Accounting is the process of recording, summarizing, analyzing, and reporting financial transactions of a business.

• Involves recording financial transactions

• Summarizing financial data in financial statements

• Analyzing financial information to make business decisions

• Reporting financial results to stakeholders

• Examples: preparing balance sheets, income statements, cash flow statements

Deferred revenue is revenue received in advance for goods or services that have not yet been provided.

• Deferred revenue is a liability on the balance sheet until the goods or services are delivered.

• Examples include magazine subscriptions, annual maintenance contracts, and gift cards.

• It is recognized as revenue on the income statement as the goods or services are provided.

Brokerage refers to the fee or commission charged by a broker for facilitating a transaction between a buyer and a seller.

• Brokerage is a fee or commission charged by a broker.

• It is the cost of using a broker's services to facilitate a transaction.

• Brokers can be individuals or companies that act as intermediaries between buyers and sellers.

• The brokerage fee is typically a percentage of the transaction value.

• For example, when buying or selling stocks, a brokerage fee is charged...read more

SQL Joins are used to combine rows from two or more tables based on a related column between them.

• Types of SQL Joins include INNER JOIN, LEFT JOIN, RIGHT JOIN, and FULL JOIN.

• INNER JOIN returns rows when there is at least one match in both tables.

• LEFT JOIN returns all rows from the left table and the matched rows from the right table.

• RIGHT JOIN returns all rows from the right table and the matched rows from the left table.

• FULL JOIN returns rows when there is a match in one of ...read more

Node.js is a JavaScript runtime built on Chrome's V8 JavaScript engine that allows developers to run JavaScript on the server side.

• Node.js is open-source and cross-platform.

• It is commonly used for building scalable network applications.

• Node.js uses an event-driven, non-blocking I/O model.

• Example: Creating a simple web server using Node.js.