The document discusses key finance concepts that commerce students may face in interviews, including: 1. The differences between capital expenditure, revenue expenditure, and deferred revenue expenditure. 2. The differences between depreciation, amortization, and depletion as they relate to fixed assets, intangible assets, and wasting assets. 3. The differences between capital reserve and reserve capital. 4. Definitions of earnings per share and window dressing. 5. Examples are provided for some of the concepts.

1. By
Dr. Y.JAYAKRISHA
Welcome to Delegates
Jain University- Bangalore
Presentation of PPT
On
BASIC INTERVI EW QUESTIONSFACED COMMERCE
STUDENTS

2. 1. Capital Expenditure V/s Revenue Expenditure V/s *Deferred
Revenue Expenditure
2. Depreciation V/s *Amortization V/s *Depletion
3. *Capital Reserve V/s *Reserve capital
4. *Earning per share
5. *Window dressing

3. CLASSIFICATIONOF EXPENDITURES

4. *DEFERED REVENUE EXPENDITURE
EXAMPLE: Advertisement Expenditure
*Preliminary Expenditure
*Floating Expenditure

5. Depreciation V/s *Amortization V/s *Depletion
Fixed Assets Intangible Assets Wasting Assets
General Can’t see and Touch Nature
Examples
Buildings, Furniture, Machinery Good will, Trade mark Coal mines, oil wells

6. CapitalReserve V/s Reservecapital
• Capital profits Uncalled capital (*Pro-rata)

7. Earning per share
actual eps *diluted EPs
Windowdressing
Manipulation of accounts so as to present the financial statement
in a way to show better position than actual E.g., Assets may be
overstated and liabilities may be under stated.

8. THANK YOU