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Economics & Finance
Finance Articles
Page 15 of 21
What are the issues in Merger & Acquisitions?
The issues in merger and acquisitions are as follows −Financial issues − Buyers will do the analysis of all the financial matters of sellers. It includes past statements, financial metrics and future performances. All monthly statements, audited reports, liabilities, assets, revenue margins, etc. are analysed by the buyer.Technology and intellectual property − Buyer sees technology and intellectual property of seller. It is observed what kinds of steps are taken by the seller to protect its properties, litigations. Moreover, it is observed what kind of licensed technology and how those can help the business, technology history, is there any patents (either ...
Read MoreDistinguish between GST and SST
Goods and service tax (GST) levies a single tax rate for all goods (supply) and services (not in India) whereas sales and service tax (SST) is the multiple tax rate system.GST is the indirect and unified tax rate levied on goods (supply) and services whereas sales and service tax is levied only once (tax levied on any taxable services carried out by individuals who are eligible for tax).Goods and service tax (GST)GST tax is levied on sales of goods, lease, exchange, supply or disposal (of goods and service). Items excluded from liquor, petroleum and natural gas, real estate. The GST ...
Read MoreWrite the differences between VAT and GST
GST is one of the major reforms in Indian taxation system. The main aim is to remove the cascading effect. Cascading effect is nothing but double taxation.GST is value addition tax which is imposed on goods and services (production, distribution and consumption).On the other hand value added tax (VAT) is an indirect tax imposed at every single stage of goods (manufacturing, distribution) on incremental value.Value added taxValue added tax (VAT) is levied by the state government at every single level of goods production and distribution. So the VAT system is a multiple point tax.In this tax system, purchase of goods ...
Read MoreCompare Central Sales Tax (CST) and Value Added tax (VAT)
Central sales tax (CST) is charged by the central government on interstate sales and collected by the state in which sales are made. Value added tax (VAT) is the multipoint tax collected at different stages of production and distribution.Central sales taxCentral sales tax (CST) comes under indirect tax levied by either central government or state government on sales. Retailers are responsible for collecting these taxes from customers and submit them to tax authorities.Central government levied tax on interstate sales whereas the state government levied tax on intrastate sales. Charges depend on commodities and can vary depending on commodities. Not all ...
Read MoreDifferentiate between accounting profit and taxable profit
The term profit will differ from profession to profession. Businessmen will have different perspectives in terms of profit, economists will have different perspectives. According to accounts profit is nothing but excess of revenue over expenses.This profit is called accounting profit. Taxable profit had a different sense, amount taxable as per provisions of income tax act. Taxable profit is calculated by taking accounting profit, non-allowable expenses (added), allowable expenses (subtracted) and the resulting income is credited in a P & L account.Accounting profitIt results from operating activities and non-operating activities of the company. Accounting profit is the financial gain which is ...
Read MoreWhat is an acquisition strategy and explain its types and elements?
Acquisition strategy is the approach of acquiring products, services, and business by considering factors like brand, financial impact, culture, product etc. It plays a significant role in business expansion and plays part in growth of business.ElementsThe elements of an acquisition strategy are as follows −Business strategy − Talks about contracting approach (type of contracts, leasing arrangements etc.)Contracting strategy − Provides analysis and rationale.Major contracts − Identification of contracts and its types.Incentivise − Tells about incentives in detail.Technical data management − Long term technical data needs are assessed.Sustainment − Tells about acquiring integrated product support.StrategiesThe strategies of an acquisition strategy are ...
Read MoreDifferentiate between mergers and acquisitions
The main objective of both merger and acquisitions are the same, that is to restructure their corporate order. That means both are involved in joining two or more than two business entities to restructure their corporate structure according to changes in market or in their sector.MergerMerger involves combining an individual organization to give rise to a new business unit or entity. In merger, a new entity, name, ownership, employees (combination of organizations) and management will form. The benefit in the merger is mutual that means merger organizations will have certain benefits.The main objective of merger is to expand their present ...
Read MoreDifferentiate between offer and quotation
Let us learn about the offer and quotation before understanding the differences between them.OfferIt is an expression to show his/her willingness to do something for another to do or not to do. It is the first in contract. Offer must be certain, complete and defined. Offer is legal binding between parties.The types of offers are as follows −Express offer - It is the most usual form of offer in which communication is clear & unequivocal.Implied offer - Communication is not through words.Counter offer - In this type of offer, the modifications are made to the original offer.Cross offer - The ...
Read MoreDifferentiate between contracts and quasi contracts
Let us learn about the contracts and quasi contracts before understanding the differences between them.ContractsIt is an agreement between more than one party. Contracts are made with lawful considerations and objects between parties.The essential elements in the contracts are as follows −Legitimate offer followed by acceptance.Agreement should not be void or illegal.Minimum two parties are required and above 18 years of age.They should create legal relationships.Should have lawful considerations.Objective of the contract should be lawful etc.Quasi contractsQuasi contracts are pseudo contracts which means technically speaking, there is no contract but resembles one.The elements of quasi contract are as follows −Though ...
Read MoreCompare express contract and implied contract
Express contracts and implied contracts are two categories of a contract. Express contract illustrates promises made between parties with terms and conditions made clear.Implied contracts are made between parties based on behaviours of parties. Elements of express contracts are offer and acceptance. Implied contracts don’t have any written contract. These contracts happen due to circumstances.Express contractIn these contracts parties state terms and conditions either in written form or in orally. In other words agreement offers and acceptances are communicated either in written form or verbally.ExampleA party has offered to another party to install a carpet for payment of Rs.5000/-. Here ...
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