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I applied via Referral and was interviewed before Nov 2019. There were 3 interview rounds.
Minority interest refers to the portion of a subsidiary's net income or losses that is not owned by the parent company.
It is the ownership stake in a company that is less than 50%
It is reported on the balance sheet as a liability
It is calculated by multiplying the subsidiary's net income or loss by the percentage of ownership held by the minority shareholder
It is also known as non-controlling interest (NCI)
Example: If ...
Impairment is a sudden decrease in the value of an asset, while depreciation is a gradual decrease in the value of an asset over time.
Impairment is usually caused by external factors such as economic downturns or changes in market conditions.
Depreciation is a result of wear and tear, obsolescence, or the passage of time.
Impairment is recognized as a loss on the income statement, while depreciation is recognized as an e...
Linking between Income Statement, Balance sheet and cash flow statement
The net income from the income statement is added to the retained earnings in the balance sheet
Changes in assets and liabilities in the balance sheet affect the cash flow statement
Net cash flow from operating activities in the cash flow statement is derived from the income statement and balance sheet
Net cash flow from investing and financing activit...
Share repurchase is a process of buying back company's own shares from the market.
Share repurchase is also known as stock buyback.
It is a way for companies to return value to shareholders.
It can be done through open market purchases or tender offers.
Share repurchase reduces the number of outstanding shares, increasing earnings per share.
It can also be used to prevent hostile takeovers.
Example: Apple repurchased $75 bil...
PE ratio is a financial metric used to evaluate the relative value of a company's stock.
PE ratio is calculated by dividing the market price per share by the earnings per share (EPS)
It helps investors determine if a stock is overvalued or undervalued
A high PE ratio may indicate that a stock is overvalued, while a low PE ratio may indicate that a stock is undervalued
PE ratio can vary by industry and should be compared to...
Cash Conversion Cycle is the time taken to convert inventory into cash.
It measures the efficiency of a company's cash flow.
It includes the time taken to sell inventory, collect receivables, and pay suppliers.
A shorter cycle indicates better cash flow management.
Formula: CCC = DIO + DSO - DPO
DIO = Days Inventory Outstanding, DSO = Days Sales Outstanding, DPO = Days Payable Outstanding
Deferred Tax Liability is a balance sheet item that represents the amount of income tax that a company will owe in the future.
It arises due to temporary differences between the book and tax values of assets and liabilities
It is calculated using the tax rate that is expected to apply in the period when the liability is settled
It is a non-current liability and is reported on the balance sheet
Examples include depreciation...
Normalised profit is the adjusted profit of a company, excluding one-time or non-recurring items.
Normalised profit is used to provide a more accurate picture of a company's ongoing profitability.
It excludes one-time gains or losses, such as the sale of assets or restructuring costs.
Normalised profit is calculated by adjusting the reported profit for these one-time items.
It is useful for comparing the profitability of a...
Restricted cash is cash that is set aside for a specific purpose and cannot be used for other expenses.
Restricted cash is typically held in a separate account or in a separate section of the general ledger.
It is often used to ensure that funds are available for a specific purpose, such as a legal settlement or a capital expenditure.
Examples of restricted cash include security deposits, escrow accounts, and funds held i...
I know multiple programming languages including Java, Python, and C++.
Proficient in Java with experience in developing web applications using Spring framework
Familiar with Python for data analysis and machine learning
Experience in C++ for developing high-performance applications
Also familiar with HTML, CSS, and JavaScript for front-end development
Class is a blueprint for creating objects, encapsulation is the process of hiding data and methods within a class.
Class is a template or blueprint that defines the properties and behaviors of an object.
Encapsulation is the process of bundling data and methods together within a class, hiding the internal details from the outside world.
Other features of OOP include inheritance, polymorphism, and abstraction.
Inheritance a...
Program to find the sum of squares of each term of Fibonacci series
Generate Fibonacci series using loop or recursion
Calculate square of each term
Add all squares to get the sum
I would like to join Cognizant because of its reputation as a leading global technology and consulting company.
Cognizant has a strong presence in the industry and is known for its innovative solutions.
I am impressed by Cognizant's commitment to digital transformation and its ability to deliver value to clients.
The company offers excellent career growth opportunities and a supportive work environment.
Cognizant's diverse...
A C code that prints out the elements of an array of strings.
Declare an array of strings
Use a loop to iterate through the array
Print out each element
The probability of rain in Chennai today depends on various factors such as season, weather conditions, and location.
The probability can be estimated by analyzing the current weather patterns and historical data.
Factors such as humidity, temperature, and wind speed can affect the probability of rain.
Local weather forecasts and satellite imagery can also provide insights into the likelihood of rain.
The probability of ra...
It is impossible to accurately predict the probability of India winning the next Cricket World Cup.
Sports events are unpredictable and depend on various factors such as team performance, weather conditions, injuries, etc.
Past performance of the team and individual players can be considered, but it does not guarantee future success.
Other teams participating in the tournament also play a significant role in determining t...
I was interviewed before Oct 2016.
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