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10+ Jio Interview Questions and Answers
Q1. How to treat interest received and paid in the Cash flow statement? Journal entry for machine purchased by selling stocks. Relationship between NPV and IRR. What is interest bearing ratio?
Answers to questions related to finance and accounting.
Interest received is shown in the operating activities section as inflow while interest paid is shown in the financing activities section as outflow.
Journal entry for machine purchased by selling stocks: Debit Machinery account and Credit Stock account.
NPV and IRR are both used to evaluate the profitability of an investment project. NPV calculates the present value of future cash flows while IRR calculates the rate of ret...read more
Q2. What is the difference between basic and diluted share?
Basic shares refer to the total number of shares outstanding, while diluted shares include all potential shares that could be issued.
Basic shares are the total number of shares outstanding, including common and preferred shares.
Diluted shares include all potential shares that could be issued, such as stock options, convertible bonds, and warrants.
Diluted shares are used to calculate earnings per share (EPS) to give a more accurate picture of a company's financial health.
If a ...read more
Q3. Treatment of dividend in Cash flow statement. Journal entry for machine purchased by issuing shares
Treatment of dividend in Cash flow statement and journal entry for machine purchased by issuing shares.
Dividends paid are deducted from net income in the cash flow statement under financing activities
Dividends received are added to net income in the cash flow statement under investing activities
Journal entry for machine purchased by issuing shares: Debit Machinery, Credit Share Capital
Q4. What is minority interest?
Minority interest refers to the ownership stake in a company held by individuals or entities other than the controlling shareholders.
Minority interest represents the portion of a subsidiary's equity that is not owned by the parent company.
It is also known as non-controlling interest or outside equity.
Minority interest is reported on the balance sheet as a separate line item.
It reflects the share of profits or losses attributable to minority shareholders.
It is calculated by mu...read more
Q5. What is revolving credit facilities?
Revolving credit facilities are lines of credit that allow borrowers to draw funds as needed up to a predetermined limit.
Revolving credit facilities are flexible and can be used for various purposes such as working capital, inventory financing, and short-term cash flow needs.
Interest is charged only on the amount borrowed and not on the entire credit limit.
Repayments can be made at any time, and once repaid, the credit line is available for use again.
Examples of revolving cre...read more
Q6. Challenges in implementing eco-friendly vehicle in India
Challenges in implementing eco-friendly vehicles in India include lack of infrastructure, high initial costs, and consumer awareness.
Lack of charging stations for electric vehicles
High initial costs of eco-friendly vehicles compared to traditional vehicles
Limited consumer awareness and demand for eco-friendly vehicles
Lack of government incentives and policies to promote eco-friendly vehicles
Infrastructure challenges such as poor road conditions and traffic congestion
Q7. What is Super ? Why Java is platform Independent? What is Multiple Inheritance? What is diamond Problem? What is Normalization? Sql Where condition Query? and many more..
A list of technical questions for a Junior Software Developer position.
Super is a keyword in Java used to refer to the parent class.
Java is platform independent due to its bytecode being able to run on any platform with a JVM.
Multiple Inheritance is the ability for a class to inherit from multiple parent classes.
The diamond problem occurs when a class inherits from two classes that have a common ancestor, causing ambiguity.
Normalization is the process of organizing data in a ...read more
Q8. What is Free Cash flow , NPV vs IRR , solvency ratios , different between depreciation and depletion,
Free cash flow, NPV vs IRR, solvency ratios, depreciation vs depletion
Free cash flow is the amount of cash a company generates after accounting for all expenses and investments in capital assets.
NPV (Net Present Value) and IRR (Internal Rate of Return) are both used in capital budgeting to evaluate the profitability of an investment.
Solvency ratios measure a company's ability to meet its long-term debt obligations.
Depreciation is the allocation of the cost of tangible assets ...read more
Q9. What is CORS policy in web api?
CORS policy allows or restricts cross-origin requests in web APIs.
CORS stands for Cross-Origin Resource Sharing.
It is a security feature implemented by browsers to prevent unauthorized access to resources on a different origin.
CORS policy is enforced by the browser based on the response headers sent by the server.
Access-Control-Allow-Origin header specifies which origins are allowed to access the resource.
If the request origin does not match the allowed origins, the browser w...read more
Q10. Find 3rd highest salary from employee table in SQL.
Use SQL query with ORDER BY and LIMIT to find 3rd highest salary from employee table.
Use ORDER BY clause to sort salaries in descending order
Use LIMIT 2,1 to skip first two highest salaries and get the third highest salary
Example: SELECT salary FROM employee_table ORDER BY salary DESC LIMIT 2,1
Q11. What is super key in sql
A super key is a set of attributes that uniquely identifies each tuple in a table.
A super key can contain more attributes than necessary to uniquely identify a tuple.
Example: {ID, Name} can be a super key for a table with attributes {ID, Name, Age}.
Super keys are used in database design to ensure data integrity.
Q12. Type of joins in sql server
Types of joins in SQL Server include inner join, left join, right join, and full outer 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 outer join: Returns rows when there is a match in one of the tables
Q13. Whatbis zero coupon bond
A zero coupon bond is a debt security that does not pay interest but is sold at a discount to its face value.
Zero coupon bonds are issued at a discount to their face value and do not make periodic interest payments.
Investors earn a return by purchasing the bond at a discount and receiving the full face value at maturity.
The difference between the purchase price and the face value represents the investor's return on investment.
Zero coupon bonds are often used for long-term fin...read more
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