Data Structure
Networking
RDBMS
Operating System
Java
MS Excel
iOS
HTML
CSS
Android
Python
C Programming
C++
C#
MongoDB
MySQL
Javascript
PHP
Operating cash flow is the money generated by a firm to perform its regular operations in a specific period of time. It tells about the operational health of the firm. If a firm generates positive cash flow, it means that the firm can’t remain solvent in long run. If the firm generates negative cash flows, it should have some financial support to meet the needs or to raise its additional capital.FormulaOperating cash flow = operating income + depreciation – taxes (+/-) change on working capitalOperating income = revenue – cost of salesPurpose of operating cash flow is explained below −To ... Read More
Single step income statements represent company’s revenues, expenses and income in simple way. It is easy to calculate as not many steps are involved. Small companies, sole proprietorships uses this kind of statements often.FormulaNet income = revenues – expensesAdvantages are given below −Firm prepares sing step income statement to analyse departmental performance in a period.Easy to prepare.Easy to analyse.Use for internal purpose.Limitations are explained below −Chances of deviation of net income.Actual expenses are not known.Doesn’t calculate gross profit.ExampleThe example is given below −Income statement of XYZ company As on 31st March xxxxRevenue and gains (A)Rs.Sales revenue150000Interest revenue25000Gain on sales of ... Read More
Income statement tells about firm’s revenues, expenses and profit/ loss in a period or an accounting year. In other words, it tells about firm’s probability in a particular period, it may be quarterly or annually. It is also called as profit and loss statement, revenue statement, statement of financial performance, earning statement, operating statement. The main purpose is to provide financial earnings of a firm for a specific period of time.Types of income statements −Single step income statement − Only one step is involved in this statement. That is, total revenue is subtracted from expenses.Multiple step − Several steps are ... Read More
Dr. ($)Cr. ($)Premises26000Furniture14000Vehicles7000Inventory3000Bank5300Capital45000Loan from bank8000Trade receivables1500Trades payables2800Net profit10000Drawings90006580065800SolutionThe solution is given below −We know the equation => Assets = capital + liabilitiesIn vertical style, it is re written as −Non-current assets + current assets = capital + non-current liabilities + current liabilities (Or)Non- current assets + current assets – current liabilities = capital + non- current liabilities$$Balance sheet As on 31st March 2015Non-current assetsPremises26000Furniture14000Vehicles700047000Current assetsInventory3000Trades receivables1500Bank53009800Current liabilitiesTrade payable(2800)7000Net current asset54000Non- current liabilitiesLoan from bank(8000)46000Capital45000Net profit10000Drawings(9000)46000
Dr. ($)Cr. ($)Premises26000Furniture14000Vehicles7000Inventory3000Bank5300Capital45000Loan from bank8000Trade receivables1500Trades payables2800Net profit10000Drawings90006580065800SolutionThe solution is given below −Balance sheet of a company As on 31st March XXXXNon-current assets$$Liabilities and capital$$Premises26000Capital45000Furniture14000Net profit10000Vehicles70005500047000Drawings(9000)46000Current assetsNon-current liabilitiesInventory3000Loan from bank8000Trade receivables1500Bank5300Current liabilities9800Trade payables28005680056800
Balance sheet is one of the important aspect in financial statements. Balance sheets tells about firm’s assets, liabilities and equity. By analysing balance sheet tracks firm’s performances, need of improvements, financial obligations etc. can be identified. We can also compare previous years’ balance sheet with present to know the firm’s improvements over the years.Balance sheet is divided into three parts. One each for assets, liability and equity. Left side of sheet consists of company assets and right side is divided into two parts, one for liabilities and other for owners’ equity. There will be a header and date at the ... Read More
We are given a positive integer N. The goal is to count the pairs of distinct non-negative positive integers that satisfy the inequality − x*x + y*y < N.We will start from x=0 to x2 lt; N and y=0 to y2 < N . If any x2 + y2 < N, increase count of pairs.Let us understand with examples −Input − n=4Output − distinct pairs= 4Explanation − pairs will be (0, 0), (1, 1), (0, 1), (1, 0). All these satisfy the inequality x2 + y2 < 4Input −n=2Output − distinct pairs= 3Explanation &minus pairs will be (0, 0), (0, ... Read More
The abnormal behavior of C++ programs often leads to program crash. You may have encountered problems like Segmentation fault, Aborted, Floating point exception etc. Following are sample programs that may help you to understand the reasons for a C++ program crash.ExceptionsExceptions in C++ are responses of a program when it encounters an abnormal condition. The program crashes due to such exceptions if they are not handled properly using try-catch blocks. Following program crashes due to divide by zero exception −Example Live Demo#include int main(){ int num1=10; int num2=0; int quotient=num1/num2; printf(" Quotient is: %d", quotient); ... Read More
Given three inputs first one is “a” which is for the first term of geometric series second is “r” which is the common ratio and “n” which are the number of series whose sum we have to find.Geometric series is a series which have a constant ratio between its successive terms. Using the above stated inputs “a”, “r” and “n” we have to find the geometric series i.e., a, ar, 𝑎𝑟2 , 𝑎𝑟3 , 𝑎𝑟4 , … and their sum, i.e., a + ar + 𝑎𝑟2+ 𝑎𝑟3 + 𝑎𝑟4 +…Inputa = 1 r = 0.5 n = 5Output1.937500Inputa = 2 ... Read More
Given a number n, the task is to print the triangular patterns of alphabets of the length n. First print the n characters then decrement one from the beginning in each line.The triangular pattern of alphabet will be like in the given figure below −Input − n = 5Output Input − n = 3Output Approach used below is as follows to solve the problemTake input n and loop i from 1 to n.For every i iterate j from i to n for every j print a character subtract 1 and add the value of j to ‘A’ .AlgorithmStart In function int pattern( ... Read More