Public deposits refer to the deposits that are raised by the company or an organization directly from the public. Public deposits are an important source of financing the medium term and long term requirements of a company.

As per the accounting principles to ascertain the profits of the firm, depreciation on fixed assets should be charged against the revenue of the fir by debiting to the profit and loss account. This reduces the profits of the firm. But charging depreciation does not involves any fund. Therefore, the amount of depreciation charged against the revenue of the firm should be  added back to the net profit to estimate the funds from operations, which is a source of fund. Decrease in net working capital is a source of fund.

Share holder's funds = equity share capital + Pref. shares + reserves and surplus - losses
Share holder's fund = net worth = proprietary fund = equity
Equity share holder's fund = share holders fund - pref. shares.

Operating cycle period = Raw material storage period + Conversion period + Finished goods storage period + average collection period - average payment period.
Increase in WIP (or conversion) period will increase the operating cycle period and this will lead to delay in the operating cycle.

Trading on equity, which is also referred to as financial leverage occurs when a corporation uses bonds, other debt, and prefered stock  to increase its earnings on its common stock.

Working capital of an enterprise is used for holding current assets such as stock of material and bills receivables. Working capital refers to the capital which are needed to run day-to-day activities.

Items that are stored by the firm and sold with little or no modifications are called the shelf stock.

In order to reduce the inefficiencies in the foreign exchange market central banks generally intervene in the currency markets to smoothen the fluctuations. Though officially the exchange rate may be floating, in reality the central bank  may intervene regularly in the currency market,unofficially keeping it fixed. Such a system is referred to as a 'managed float' or a 'dirty float'.

A trading concern for example, may require small amount of fixed capital as compared to a manufacturing concern since trading does not involve physical assets for production purpose. Whereas, manufacturing sector requires huge amount of investment.

In the Weighted average cost method the pricing of the materials is done on weighted average basis and the weights will be based on the quantity.

Short term finance is type of business financing where it is obtained for a year or less. The sources of short term finance are: trade credit, cash advance loan and short term borrowings.

Business incubators (or "accelerators") generally focus on the high-tech sector by providing support for new businesses in various stages of development- this is a true statement. Business incubators mainly help start-up companies by providing management and other facilities.

The process of estimating the fund requirements for a business and specifying the sources of funds is called the financial management for a business. The main sources of funds available to a business are shareholder funds and borrowed funds. The public investment in a company can be done by accumulating capital through equity issue to the public or borrowed funds by issuing debentures and public deposits.

The classification of funds on the basis of ownership of funds raised by a business or a company are: 

The sources of funds can be categorized on the basis of:

Medium-term sources of funds are usually for a period of more than one year but not exceeding five years in duration. These finances include, loan from commercial banks or financial institutions, lease financing, public deposits, etc.

Every business needs to invest into in current assets. These assets are also known as working capital to facilitate smooth working of day-to-day activities. Short term financing  is raised to cope up with these day-to-day activites to run a business and has to be repaid within a year's time.

Sources of funds that provide funds for a duration of less than one year are:

The funds that are borrowed for less than a year's period of time are known as short-term finances. Some of the sources of short term finances are trade credits, bank credits, customer's advances, cash credit, overdrafts, etc.

Sources of funds can be classified into three categories on the basis of the duration of the financing available. They are : 

Sources of funds can be classified into three categories on the basis of the duration of the financing available. They are : 

The long-term sources fulfil the financial requirements of an enterprise for a period exceeding 5 years and include sources such as shares and debentures, long-term borrowings and loans from financial institutions.

The classification of sources of funds on the basis of period are related to the duration of time. The medium-term sources of funds are the ones that provide financing for a time period of more than a year and not exceeding five years of time.

Long-term finance is that which is required for a long period of time, i.e. no less than 5 years . These long-term sources are generally required for the acquisition of fixed assets as these fixed assets are purchased for a long period and are also very expensive than current assets. 

The funds that are required for a long period of time are known as long-term financing. These types of financing is required for a period exceeding 5 years.

Wipro is a multinational corporation of India. It is mainly a company based on information technology and business process services. Wipro was founded in 1945. Headquater of Wipro is in Bangalore.

SSI Sector contributes 45-50% of the Indian Exports. SSI stands for Small Scale Industry. Small scale industries refer to those industries where production process is carried on a small scale or micro scale.

The abbreviation of 'AGM' stands for Annual General Meeting. It refers to the meeting of shareholders and other members who are associated with the company.

Ethics has become the buzzword in the corporate world because of both globalization and communications explosion. Globalization refers to the process of integration of world economies into a village economy.

 Handicraft is the traditional village industries possess the highest labour productivity. It means because of handicraft industry many people from the rural areas can get employed.

 Wipro, being an information technology company began as an edible oil firm. Edible oil is mainly used for the cooking purpose. Wipro is a multinational corporation of India.

Investors are expected to open demat account with depository participants and deposit their share certificates for the purpose of converting them to the electronic format. Demterialized account is known as demat account. It helps to covert physical form of shares to electronic form.

Transactional Analysis can give employees fresh insights into their own personalities- this is a true statement. There are 3 ego states in transactional  analysis. It also helps the employees to understand the behaviour of others.