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I applied via Naukri.com and was interviewed in Jul 2023. There was 1 interview round.
The current account is a component of a country's balance of payments that records the transactions of goods, services, income, and current transfers.
It includes exports and imports of goods and services
It also includes income from investments and transfers such as foreign aid
The current account balance can be positive (surplus) or negative (deficit)
A surplus indicates that a country is exporting more than it is import...
Preliminary expenses are the costs incurred before a company starts its operations.
Preliminary expenses are one-time costs that are necessary to set up a business.
These expenses include legal fees, registration fees, market research costs, etc.
Preliminary expenses are considered as intangible assets and are amortized over a period of time.
They are recorded on the balance sheet under the 'Intangible Assets' section.
Exam...
Revenue is income generated from the core operations of a business, while capital expenditure is the investment in long-term assets.
Revenue is the money earned by a company through its primary activities, such as sales of goods or services.
Capital expenditure refers to the funds spent on acquiring or improving long-term assets, such as property, equipment, or technology.
Revenue is typically recurring and contributes to...
I applied via Naukri.com and was interviewed in Apr 2022. There were 2 interview rounds.
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I applied via Naukri.com and was interviewed before Aug 2021. There were 3 interview rounds.
I applied via Company Website
Accounts
I was interviewed in Jan 2025.
The accrual system of accounting recognizes revenues and expenses when they are incurred, regardless of cash flow.
Revenues are recorded when earned, not when cash is received. Example: A service is provided in December, but payment is received in January.
Expenses are recorded when incurred, not when paid. Example: A company receives a utility bill in January for December's usage.
This method provides a more accurate fin...
I applied via Company Website and was interviewed in Mar 2022. There was 1 interview round.
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