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The major differences between EBIT and operating income are as follows −EBITIt calculates company’s profitability.It is used to understand the company’s profit making capacity.It is not recognised by GAAP.The adjustments are made.The non-operated expenses are also considered.It is not reported in financial statements.Operating incomeIt calculates profit gained through operations.It is used to know company’s capacity to convert their revenues into profit.It is recognised by GAAP.There is no need for adjustments.Only operating expenses are considered.It is reported in the financial statements.
ConceptWith respect of a given Binary Search Tree(BST), our task is to determine median of it.For even no. of nodes, median = ((n/2th node + (n+1)/2th node) /2 For odd no. of nodes, median = (n+1)/2th node.For given BST(with odd no. of nodes) is − 7 / \ 4 9 / \ / \ 2 5 8 10Inorder of Given BST will be : 2, 4, 5, 7, 8, 9, 10 So, here median will 7.For given BST(with even no. of nodes) is − 7 ... Read More
ConceptWith respect of a given string of length m containing lowercase alphabets only, our task to determine the n-th permutation of string lexicographically.Inputstr[] = "pqr", n = 3OutputResult = "qpr"ExplanationAll possible permutation in sorted order − pqr, prq, qpr, qrp, rpq, rqpInputstr[] = "xyx", n = 2OutputResult = "xyx"ExplanationAll possible permutation in sorted order − xxy, xyx, yxxMethodHere we use some Mathematical concept for solving this problem.The concept is based on following facts.Here, the total number of permutation of a string generated by N characters (all distinct) is N!Now, the total number of permutation of a string generated by N ... Read More
ConceptWith respect of a given Binary Tree, return following value for it.With respect of every level, calculate sum of all leaves if there are leaves at this level. Else ignore it.Calculate multiplication of all sums and return it.InputRoot of following tree 3 / \ 8 6 \ 10Output80First level doesn’t have leaves. Second levelhas one leaf 8 and third level also has one leaf 10. So result is 8*10 = 80InputRoot of following tree 3 ... Read More
The major differences between cost accounting and management accounting are as follows −Cost accountingManagement accountingIt helps in taking decisions in cost computation, cost control, cost reduction.Short term planning.It has a very narrow scopeIt measures quantitative.It is a sub set of management accounting.There is a specific procedure.Historic informed is the basic in decision making.Requires statutory audit.It does not depend on management accounting.It is used by management, shareholders and vendors.It helps in taking effective decisions in business.Short/long term planning.It has much broader scope.It measures both quantitative and qualitative.It itself is a vast area.There is no specific procedure.Historic and predictive information is the ... Read More
The major differences between duty and tariff are as follows −DutyTariffIt is a tax imposed on export/imports goods.Similar to indirect taxes.Exciting duty and customs duty are its two types.Imposes on goods manufactured domestically and imports/exports of goods.Amount goes to government.These are taxes imposed on goods imported from other countries.Similar to direct taxes.Specific tariff and Ad valorem tariff are its two types.Covers on imported/exported goods of a manufacture country to international country.Amount goes to government.
The major differences between tax and duty are as follows −TaxDutyIt is the compulsory amount paid to the government.It is charged on income, wealth, service, sales etc.Direct tax and indirect tax are types of taxes.Wide scope.Central/state governments will impose tax.It is an amount charged by government on imports/exports and manufacture of goods.It is charged on goods and financial transactions.Custom duty and excise duty are types of duty.Narrow scope.Central government will impose duty.
The major differences between single entry system and double entry system are as follows −Single entry systemDouble entry systemTells about cash, debtors and creditors cash balances only.Records transactions related to business only.Incomplete system of recording the transactions.Can easily record fraud transactions.Hard to find errors.Persons accounts and cash accounts are included.Not accepted by taxation department.Takes lot of time in calculation profit/loss.Suitable for small business.Cost of implementation is not required.Reconciliation of accounts is not possible.Special knowledge is not required in maintaining books.Trail balance can’t be prepared.Not suitable for tax purposeDifficult to prepare financial statementDifficult to tell about financial positionTells about every business ... Read More
The major differences between direct tax and indirect tax are as follows −Direct TaxIndirect TaxIt is the tax on income/profits.Individuals, firms, companies pay direct taxes.It is applicable to taxpayer.It is burden on individual.It can’t be transferred to others.It covers an entity/individual.It has high administrative cost.Tax evasion is possible.It includes good allocative effects (less burden).It may reduce inflation.It results in lesser savings, investments demoralising.The mode of progress is progressive.It is difficult to collect taxes.It includes income tax, wealth tax and corporate tax.It is the tax on goods and services.End consumer of service/goods are taxpayers.It is applicable at each stage of production/distribution ... Read More
The major differences between entrepreneurship and management are as follows −EntrepreneurshipManagementEntrepreneurship refers to creating a company/firm by considering financial risk.It motivates to start a business.It includes start-ups , venturesTagged as owner.The rewards come in form of profits.It accepts risks.It sets goals.The decisions are made on personal perception.Includes innovator.The process is centralised.Opportunity recognition, feasibility analysis, business planning and runningPart of managementContemporary aspects includes social entrepreneurship, venture growth etc.Management refers to doing business activities by a group of people or by organized groups.It motivates to manage business.It will take care of the ongoing operationsTagged as an employee.Employees get their salaries.It does not ... Read More