Meaning: Internal reconstruction is an internal re-arrangement of capital of a financially unsound company such that the company instead of going into liquidation, reconstructs itself internally by altering or by reducing capital of its shareholders, claims of debenture holders, creditors and other lenders with their consent. The essence of internal reconstruction is that there is

Depreciation and Investment Allowance

Introduction Depreciation and investment are financial concepts that are closely related, yet they represent Different aspects of business operations. Depreciation refers to the systematic allocation of the cost of a long-term asset over its useful life. It reflects the gradual decrease in the value of an asset due to factors such as wear and tear,

AFM -B.Com 6th Sem Syllabus (BNU-NEP)

ADVANCED FINANCIAL MANAGEMENT Module: 1 – CASH FLOWS CONCEPTS & MEASUREMENTS Cash Flow: Introduction & Meaning, Utility of Cash Flow Measurements, Classification of Cash Flows,Benefits from using Cash Flows; Concepts of Cash Flows: Discounted Cash Flow Analysis, Financing Flows,Free Cash Flow, Investment Flows, Liability Swap, Net Present Value, Operating Cash Flows, Payout Period,Price to Cash

Karnataka PGCET Syllabus 2024 for MBA

The Karnataka PGCET MBA exam consists of four sections: English Language, Reasoning & General Intelligence, GK, and Quant. The section-wise Karnataka PGCET Syllabus for the MBA program is provided below for candidates’ reference: Sections Topics Proficiency in English Language Sentence CorrectionSynonymsAntonymsIdioms and phrasesOne word SubstitutionGrammarPairs expressing relationshipsFamous Books in English Literature Test of Reasoning and


The period of last six decades has viewed many macro-economic development of India. The monitory, external and banking policies have undergone several changes. The structural changes in the Indian financial system specially in banking system has influence the evaluation of Indian Banking in different ways. After the independence and implementation of banking reforms, we can