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Financial statement analysis is interpreted mainly to determine the financial operational performances of the business concern. Following are the common techniques that are widely used −Comparative statement analysis − These statements help to understand the comparative position of financial and operational period at different period of time. It is again classified into 2 types −Comparative balance sheet analysis − As the name suggests, it only concentrates on balance sheet at different period of time. This type of analysis helps to understand the real financial position over the years and how well the organisation utilises its assets, liabilities and capitals during ... Read More
In this problem, we are given a circular linked list. Our task is to create a program to find the sum of the nodes of a Circular Linked List.We simply need to add all the node values of the linked list.Some important definitions Linked List is a sequence of data structures, which are connected together via links.Circular Linked List is a variation of the Linked list in which the first element points to the last element and the last element points to the first element. Both Singly Linked List and Doubly Linked List can be made into a circular linked list.Now, let’s ... Read More
In this problem, we are given three numbers N, K and R. Our task is to create a program to find the Sum of the natural numbers (up to N) whose modulo with K yield R.We will add all the numbers less than N that satisfy the following condition, i%K == R.Let’s take an example to understand the problem, Input N = 14, K = 4, R = 1Output 28Explanation − All the numbers less than N, that given 1 as remainder when divided by 4 are 1, 5, 9, 13.To solve this problem, we will loop from R to N, and ... Read More
In this problem, we have given three integers M1, M2, and N. Our task is to create a program to find the sum of multiples of two numbers below N.Here, we will add all the elements below N which are multiples of either M1 or M2Let’s take an example to understand the problem, Input N = 13, M1 = 4, M2 = 6Output 20Explanation − Number that are multiples of 4 and 6 that are less than 13 are 4, 6, 8, 12.A simple solution to the problem is to be looping from 1 to N and adding all values that can ... Read More
In this problem, we are given a complete binary tree. Our task is to create a program to find the sum of the mirror image nodes of a complete binary tree in an inorder way.Here, we have to find the inorder traversal of the left sun-tree, and then for each node, we will add the mirror image with it. This means if we are traversing the left leaf node, we will add the value of the right leaf node with it. As it is the mirror image node.Some important definitionsComplete binary tree is a binary tree where all levels have ... Read More
Financial statements provide summary of the accounting of an organisation. The balance sheet reflects the assets and liabilities and capital as on certain data and the income statements tells about the results of operation in a certain period.Financial statements consist of the following −Income statements or Profit and loss accountIt provides entire operational of the concern like total revenue generated and expenses incurred for earning that revenue. Income statement helps to understand the gross profit and net profit of the concern.Balance sheet or the position statementIt helps to ascertain and understand the total assets, liabilities and capital of the firm. ... Read More
Decision making helps to utilise the available resources for achieving the objectives of the organisation, unless minimum financial performance levels are achieved. Financial management provides both conceptual and analytical framework for financial decision making. The key aspects of financial decision making relate to financing, investment, dividends and working capital management.The top three financial decisions along with the factors affecting the respective decisions are mentioned below −Investment decisionsInvestment decisions tells about total amount of assets to be held in the firm. Since, funds involve cost are available in limited quantity proper utilisation is required for achieving the goal of wealth maximisation.Investment ... Read More
In this problem, we are given an array arr of N numbers where arr[i] represents (i+1)th node. Also, there are M pairs of edges where u and v represent the node connected by the edge. Our task is to create a program to find the sum of the minimum elements in all connected components of an undirected graph. If a node has no connectivity to any other node, count it as a component with one node.Let’s take an example to understand the problem, Input arr[] = {2, 7, 5, 1, 2} m = 2 1 2 4 5Output 8Explanation Below is the graph ... Read More
Let us first understand the nature of financial management and then study about its scope.Nature of financial managementThe nature of financial management includes the following −Estimates capital requirementsFinancial management helps in anticipation of funds by estimating working capital and fixed capital requirements for carrying business activities.Decides capital structureProper balance between debt and equity should be attained, which minimizes the cost of capital.Financial management decides proper portion of different securities (common equity, preferred equity and debt).Select source of funSource of fund is one crucial decision in every organisation. Every organisation should properly analyse various source of funds (shares, bonds, debentures etc.) ... Read More
In this problem, we are given a number n. Our task is to create a program to find the sum of the first and last digit of a number in PL/SQL.First, let’s brush-up about PL/SQL, PL/SQL is a combination of SQL along with the procedural features of programming languages.Let’s take an example to understand the problem, Input − n = 31415Output − 8Explanation − first digit = 3 , last digit = 5. Sum = 8To, solve this problem, we will extract the first and last digit to number n. And the print their sum.The first and last digits are ... Read More