JIT- JUST IN TIME APPROACH:-

The principle of production and inventory control that prescribes precise controls for the movement of raw materials, component parts and work-in-progress. Goods are expected to arrive when needed for production rather than arriving prior to need and becoming inventory,
 

INTER COMPANY HOLDING   If the subsidiary company had acquired shares in the holding company before it became the subsidiary or before the commencement of the Companies Act

YEAR BOOK: A book published yearly as a report of statistics or facts

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INVENTORY:-

A list of what you have. In company accounts, inventory usually refers to the value of stocks, as distinct from fixed assets. An inventory would include items which are held for sale in the ordinary course of business or which are in the process of production for the purpose of sale, or which are to be used in the production of goods or services whichwill be for sale.
 

Impaired Capital:-

When a company's total capital is less than the par value of all its capital stock.

LOAN

• the temporary provision of money (usually at interest)
• lend: give temporarily; let have for a limited time; "I will lend you my car"; "loan me some money"
• loanword: a word borrowed from another language; e.g. `blitz' is a German word borrowed into modern English

Amortization:  Amortization is the process of Allocating an amount (in case of Intangible Assets)  to expense over the period of Beneficial Life. As we provide for Depreciation in the case of  Fixed Assets whereas in the case of Intangible it is called Amortization.

NET WORTH: The difference between total assets and outside liabilities of a business enterprise is said to be its net worth

NET WORTH = TOTAL ASSETS - OUTSIDE LIABILITIES

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Hedging

Offsetting or guarding against investment risk. A perfect hedge is a no-risk-no gain precaution. Hedging is a conservative strategy for reduction of risk through futures, options or some other derivative and by opening an opposite position to that already held in the underlying market. 

leverage

leverage is the employment of an asset/source of finance for which firm pays a fixed cost/fixed return.namely of two types:

1.operating leverage:  caused due to fixed operating expenses of the firm.

2.financial leverage :   also called " trading on equity" known as the ability of a firm to use fixed  financial charges to magnify the effects of changes in ebit on the earnings per share 

accounting standards

 accounting standards are the guidelines set compulsorily which are required to be followed by every firm , company  falling under the company's act 1956.

ACCOUNTING RATE OF RETURN is a type of non-discounting method

ARR= average annual cash inflow / investment

appreciation of assets is the increase in the value of assets(just opposite of depreciation)

Negotiable Instrument :-

A piece of paper representing ownership of debts and obligations. The ownership is passed on with the delivery, or endorsement and delivery, of the piece of paper. Negotiable instruments traded in the money market include bills of exchange, promissory notes and certificates of deposit, which are written orders promising to pay a specified sum of money at a predetermined time to the order of a specified person or bearer.

NEGOTIABLE INSTRUMENT:-

A piece of paper representing ownership of debts and obligations. The ownership is passed on with the delivery, or endorsement and delivery, of the piece of paper. Negotiable instruments traded in the money market include bills of exchange, promissory notes and certificates of deposit, which are written orders promising to pay a specified sum of money at a predetermined time to the order of a specified person or bearer.