111.Commercial banks: Commercial banks extend foreign currency loans
for international operations, just like rupee loans. The banks also provided overdraft.
112. Development banks: It offers long-term and medium term loans
including foreign currency loans
113.International agencies: International agencies like the
IFC,IBRD,ADB,IMF etc. provide indirect assistance for obtaining foreign
currency.
114. Seed capital assistance: The seed capital assistance scheme is desired
by the IDBI for professionally or technically qualified entrepreneurs and
persons possessing relevant experience and skills and entrepreneur traits.
115. Unsecured l0ans: It constitutes a significant part of
long-term finance available to an enterprise.
116. Cash flow statement: It is
a statement depicting change in cash position from one period to another.
117.Sources of cash: Internal
sources-(a)Depreciation (b)Amortization (c)Loss on sale of fixed assets
(d)Gains from sale of fixed assets (e) Creation of reserves External
sources-(a)Issue of new shares (b)Raising long term loans (c)Short-term
borrowings (d)Sale of fixed assets, investments
118. Application of cash: (a)
Purchase of fixed assets (b) Payment of long-term loans (c) Decrease in
deferred payment liabilities (d) Payment of tax, dividend (e) Decrease in
unsecured loans and deposits
119. Budget: It is a detailed plan of operations for some
specific future period. It is an
estimate prepared in advance of the period to which it applies.
120.
Budgetary control: It is the system of management
control and accounting in which all operations are forecasted and so for as
possible planned ahead, and the actual results compared with the forecasted and
planned ones.
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