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Why has Facebook been Added in Accounting Education

>> May 31, 2010

I added Facebook in accounting education because it has many benefits. I can explain  main benefits of Facebook one of the best social networking site.

1. Education is the part of society. We all are social animal. One is our father, other is our mother and next is our teacher. We are playing different relation with others. With facebook, we can make new friends and create good relationship with them. Aim of education is also to create good relationship with human being. Only after selfless help can be given to others, we can get success for coming in this earth.

2. Facebook is nothing but collection of social capital. I am also teaching social accounting in one of topic of accounting in which I tell that it is very necessary to record all the data of benefits to society which is given by business. Facebook is providing free service to help who are needed. In face book, you can create two thing. One is friendship and other is what do you like. Right side is one part of facebook widget in which you will connect accounting education, if you like its any content. If you like it, it means you love education. So, I have added facebook in accounting education.

3. Facebook Connect allows you access to a vast amount of data on the websites with just one click. Using this data the sites may even redefine the way they display user generated content. Now if you are going to shop for an audio system on Amazon, access to the reviews of various people and most importantly your friends can be crucial.

4. Allows members to check students who are taking the same class, living within the same area, or coming from the same academy. My teaching area is very vast. I want to contribute my teaching services at international level where every student can talk and take help from me. So, I was needed facebook and few days ago, I have added its social widget.

5. There are about 10,000 students (professionals and young professionals not yet included) who are joining into Facebook every day. This is regardless of the age, race and country. So, I think, I can more easily connect my students with facebook.
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Gross Profit

I have added gross profit in Accounting Glossary because gross profit is the accounting term. In simple words, gross profit is excess of sales over cost of goods sold. If we deduct total cost of goods sold before adding other indirect expenses from total sales of company, it will be gross profit of company.

Gross profit Formula

Gross Profit = Total Sales  - Cost of Goods sold

Note :

a) Total sales = cash sales + credit sales - sales return

b) Cost of Goods Sold = Opening stock + purchase + direct expenses - closing stock.

Importance of Gross Profit

1. Helpful for taking major decisions

After calculating gross profit, company can take major decisions.

a) Is current gross profit perfect?

b) Is there any possibility to increase the gross profit?

c) Is this amount is better than previous or not?

2. Gross Profit Ratio Analysis

Gross Profit Ratio = Gross Profit / Sales X 100

By studying this ratio, company manager can analyze following questions:

a) Is actual gross profit ratio is more than standard gross profit ratio?

This is the first question, which we can not solve without getting real figure of gross profit and gross profit ratio. It is very easy to make any standard gross profit ratio. Suppose, I can estimate gross profit ratio 20%. It is easy to estimate but if real gross profit ratio is less than this, then our other planning may affected from this. First of all our net profit rate will affected and then market value of company. So, we can check the variance of gross profit ratio only after calculating gross profit ratio.

b)  How to establish correlation between sales prices and demand of product?

We have read in economics that there is opposite relationship between sales prices and demand of products. Gross profit ratio analysis will be helpful to establish relationship between demand and prices of sales revenue.  Company can apply following strategy.

i) Calculate current gross profit ratio.

ii) Increase the prices for one month and again check the gross profit ratio.

iii) Decrease the prices for next month than previous month and again check the gross profit ratio.

This indicates clearly that company is interested in experiment and this analysis will reach at that position where company can decide optimum price for his products for continue demand and at this level company will gain better GP ratio.

c) What is trend of Gross profit of Company?

Every year calculation teaches company about the trend of gross profit of company. Company should check this trend also by check previous years gross profit data.
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Accounting Education Got the Position on First Page of Bing and Yahoo Search Result

Two month ago, Accounting education had reached on the first page of Google search engine. Today, I have checked, our website has obtained the position on the first page of bing and yahoo search result.

Thanks Bing and Yahoo.

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Transfer Accounting Data Files From One Computer to Another Computer with Computer Networking

>> May 30, 2010

Today was Sunday, I was free full day. So, I have started my new project of transferring my all accounting data files  from my old computer to new computer through fast Ethernet switch. First of all, I want to tell that I did not know the a,b,c of Computer and Internet networking. But thanks to Internet and its free search engine. I got all knowledge of computer networking within one hour and I succeeded to transfer all my accounting data files from one computer to another new computer.

Now, I want to share this new knowledge with all of you. Because, I believe that by sharing the knowledge, my knowledge will increase day by day. For sharing this knowledge, I have spent my worthy more than three hours. You are interested to know what I did to share this new knowledge.

What did I do in 3 hours?

a) I opened PowerPoint presentation and gave lecture and image and make video.

b) I opened Movie maker and capture the live video of my home network of my two computer with modem and Ethernet.

c) I opened screen saver cam studio and record the procedure of network connection.

d) Now, I started my second new computer and make video by showing how my second computer has obtained the files through networking. After practice, I have made its video.

e)  Then, this video again transfer to my first computer and then import all video about 9 to 10 add with one movie and save it by writing keep in touch with accounting education at .

f) Upload the same video at YouTube in my account svtuition.

g) Make the content for my blog after thinking the idea.

Now, please read following content for 15 minutes again and again , if you have any problem, contact me .

1st Step

Collect what do you need?

You need

a) one Internet broadband connection with modem.
b) one fast Ethernet switch.
c) two Ethernet cables

2nd Step

Connect Internet and Ethernet cables with Ethernet switch

Take the two Ethernet cables and connect it with your two computer and Ethernet switch. Then one cable of modem should also connect with Ethernet switch. After this, both computer will be ready for Internet connection. If you are seeing that Internet is not connecting with both computer, check whether you will show same or different IP address. Only change last number of IP address of both computer. See following screencast.

3rd Step

Set up Network Wizard

Just go to the control panel of your first computer. You will see Network setup wizard. Click on it and complete step by step procedure of it. Also watch video  for completing its procedure.  Now start your second computer and click control panel. Again you will see network setup wizard. Click on it and complete its all steps by next and next and finish.

4th Step

Share the folder on Network

Now Make your accounting data in excel or any other software and save it in file and in any drive. After this select that accounting data file and right click with mouse on it and then click sharing and then select share this folder on network.

5th Step

Get Accounting Data file from Second Computer

Open your second computer' my computer icon. Left side, you will see my network places. Click on it. You will reach My network places where you will see Your first computer's accounting data folder. Copy this folder and past it to any of drive of your second computer for transferring this data from your one computer to another computer.

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What should Be Achieved by a Business Firm at the Earliest?

This is the question which a new company or new business firm can think. When a new company develops a new product for market and also old company is surviving in the market, its promoters can ask first following question from experts professionals.

" What should be Achieved by a Business Firm at the Earliest?
Its answer can be given by different experts with different language.

# Sales and Marketing expert can say company should get highest market share as early as possible. Without making customer, nothing is important for business firm at beginning stage of business.

Comment : Good for marketing strategy.

# Accounting professional can give the advice to cover budgeted sales because accountant can think, if budgeted sales cover by any way, company can pay its operating cost and company's result can be shown positive.
Comment : Good from accounting point of view

# Finance professional can suggest to get highest return on investment and break even point where total expenses of company must be equal to the total revenue of company.

Comment : Suggestion is acceptable but this can only possible with good relation of finance with other fields.
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Casting in Accounting

In Accounting Glossary, casting means to add up a column of figures. When we make accounting data column in ms excel and with sum formula, we know its total, it will be casting. We can also each column's total's verification by crossing casting in which we add the totals of numbers of columns to check whether they reconcile with gross total or not.

Following example shows the data of company's customers in UK and their sales in different sections. We can find each column's total. This will be casting. We also find gross total of all column's totals. This will be cross casting. 

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Current Assets

In Accounting Glossary, current assets is that part of total assets which can be converted into cash with in one year. In the accounting cycle, one year is sufficient time to convert current assets in to cash or liquid form like deposits into banks. We can include cash, bank, stock, outstanding incomes, debtors, bill receivables, prepaid expenditures and short term investment  in current assets.

Current asset must be shown in the asset side of balance sheet. But during the year, if its record is done through journal entry in the books of company, then we have to pass some current assets' adjustment entry at the end of period and after this these assets will be shown both in profit and loss account and balance sheet.

For example: We will deduct prepaid expenditure from given expenditures in profit and loss account if these expenses are indirect. Otherwise, we deduct these expenses from direct expenditures. We will also show these prepaid expenditures in current assets in balance sheet.

Benefits of Current Assets for Company

 Financial analysis  is  done on the available data of current assets. Without information of current assets items, company can not manage inventory, debtor, cash and bank properly. Whole working capital and debtor management  are based on the available information of current assets of past years.
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What is business?

Business word is the part of  our Accounting Glossary.  We can define business with following way:

Business is all activities whose aim is to earn the money. A teacher teaches his own son or daughter is not business because he is not teaching his child for the purpose of earning money. But same teacher operates his private coaching center for providing coaching services. This coaching center is his business because he wants to earn money from that coaching center. He takes risk of his investment and also interested to get high return on his investment.

For doing business, businessman has to provide goods or services to customers. After taking risk, doing hard-work and providing goods or services, businessman gets return in the form of profit. But it is his risk. Sometime, he can also suffer loss in these activities.

Forms of Business

There are four forms of business:

1st # Sole Trade

It is that form of business which is operated by single person. He takes all risks of business and gets all its profit. His liability to pay the debt is unlimited.

2nd # Partnership

It is association of two and more person who do works under the terms and conditions of partnership deed.
They divide their profit according to their profit.

3rd # Company

Company is also association of large number of shareholders whose objective is to earn the highest return on their investment and to maximize the value of their shares. These persons do not participate in trade of business. All work is done by management and other professional employees. After checking the performance of company accounts which has been made on basis of general accepted accounting principles, board of directors issue dividend. Market value of share is decided by demand and supply of shares and stocks in capital market.

4th # Other Forms of Business

These days, there are many other forms of business have been developed expect above. In these forms we can include cooperative organisations, online business, venture capital business and Networking business and many other forms.One of my friend invests his money for getting fixed return of 100% margin on investment  per month at 100% risk. These forms are also called risky business. Either your whole money will be doubled with in one month at minimum investment of Rs. 10,000 or it will be zero after one month due to risk factor of market.

Types of Business

Above forms of business is very limited but type of business in which you are interested is unlimited. This classification is done according to the nature of product and services in which you want to deal.

1. Agricultural business

This business is connected with production of raw material, seeds, vegetables, milk and cattle farming which is famous in India. 70% of India are doing agricultural activities. Cow was the its main wealth. But it is sad story of agricultural business that they are not wasting their worthy product cow by selling to butchers. That is the reason, Indian agricultural business is facing loss. All farmers of India are captured under big loans and they are busy just to pay interest on it. I think, Indian agricultural business can develop, if Indian farmer will not kill cow by selling to butchers. Even Indian laws are against this due to spiritual reasons but if we see this issue from economic or business point of view. We find that a cow's whole life is benefited for human being. If a cow is not giving milk, then its dung can be used for bio-gas plant. Himachal Pardesh is the first state of India, who is gaining profit by selling bio-gas whose raw material is cow dung.

2. Financial Business

These business include Forex, share trading and money trading and bond trading.

3. Real Estate Business

This is the big business in India and this is done in real estate market.

4. Retail Business

Retailers and Distributors act as middle-men in getting goods produced by manufacturers to the intended consumer, generating a profit as a result of providing sales or distribution services. Most consumer-oriented stores and catalogue companies are distributors or retailers

5. Service Business

There are many services like advertising, coaching, training and transportation in which big company can do the business and earn the profit.

6. Commodity Business

In commodity market, dealers buy commodity at low raw and to do the business by selling it high rate.
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How to Save Electricity Costs

>> May 29, 2010

Electricity is the main indirect expense of business and it is recorded in the books of company. If company will try to save electricity costs, then company can increase its profit and shows good performance. These tips are not only for company, accountant or accounting professionals but it can use by every user of electricity and he can get two benefits from this. One side, his budget will decrease and other side, he will help to protect the energy which can be used for other important area like electricity usages in the operation of a patient.

It also saves the environment. When you plug something into the wall, it seems clean enough -- you don't see or smell any pollution, like you do with your car. But the pollution is there -- it just happens at the power plant. Most electricity is generated by burning coal and other fossil fuels. Every time you turn on the lights, you create a little pollution. So saving electricity doesn't just put money in your pocket, it helps keep the air and water clean, too.

1st Tip

When you see any light or fan is on in your office and nobody is working in that place, please switch off that light or fan.

2nd Tip

Purchase low electricity consuming products. From market, you should buy low electricity consuming bulbs, washing machine, dish washer.

3rd Tip

Not to use heater and AC. Water coolers' usage of electricity is less than AC. So, use water cooler instead of using AC in office or home.

4th Tip

By Unplugging power adapters, you can also save electricity costs.

5th Tip

Use UPS for computer. It will keep computer in normal position and computer will take less time to restart and save the electricity costs.

You can also use PC TrickleSaver. When a PC is powered the product will switch On all peripheral devices. Conversely when a PC is switched Off, the product will switch Off all peripheral devices. The product is easy to install and provides simple automation to reduce wasteful standby energy consumption.The product is suitable for residential and workplace PC applications.

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84 Crores of Indians Earn Rs. 20 Per Day, is It Necessary to Pay for Space Research?

This is the question which was asked by Ravi Daniel and he said

" It is not fair when 84 crores Indians earn less than 20 rupees per day. You can even send missions successfully to Mars too by begging billions of loan from all other countries, world bank etc. Before that you should provide a minimum guaranteed life to poor Indians. It is not good for wasting tax payers money in many ways (Yesterday's failure mission) when 84 crore indian are begging for one time food.

and its best Answer has been given by Supertra

It is fair when government spend money on space research but it is not fair when government spends lots of money on silly cricket, bollywood & other things.

According to My view

Supertra is saying correct. Money which is spent on science and research  by Government is not wastage of money. Space research is also research of space science. It is fully connected with the welfare of human being. Large number of people are making their living from space research. Large number of natural estimations are given on the basis of space research. With this, we can save with many mishappenings. So, I also say , it is necessary to pay for space research, even  84 crores of Indians are earning Rs. 20 per day. But Government of Indian must not waste their money on corrupted ministers, Cricket, production of dinkings.

Budget of BCCI is more than total expenditure of space research. I also think, it is the part of education, so like promoting other education. Govt. of India must promote space research. Only After, Kalpana Chawla and other Indian Scientist  can  get space education in India and no need to go USA and they can contribute in the development of  India. With this, we can save our human capital from flying outside research in space.

I hope, "One day, it may possible that 84 crores of Indians will earn Rs. 10,000 per day with new invention of space research. So, dear be positive. My field is teaching and education. I think, research is power of teacher to invent any new thing. With this invention, standard of living of poor people will be high.
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Annuity Examples

Recently, I had read topic of Annuity from PDF book of Financial Mathematics which has been written by Clarence H. Richardson. You can also read this book at here. From this book, I have taken some screencast. I am showing these screencast as the examples of Annuity Content. I think, this will be helpful for more clear the problems in Annuities.

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Solution of Problems in Annuities of Organisational Finance

>> May 28, 2010


This is a humble request from you to find some useful tips on Annuity, Sir, I'm a student of Masters in Professional Accounting from Sydney University, Australia, I am facing problems in Annuity (both Future and Present).

I have been learning many things from your blog and I have also registered with ur email. So, Kindly email me regarding Annuities of Organisational Finance, one of the subjects of Masters.


Dear student,

For solving annuities problems of your organisational finance subject, you have to understand the meaning of annuity. After this, you can go deep in it.

Q:- 1.  What is Annuity?

Ans. : When you purchased an asset on credit, you have to pay the amount purchased asset in installments. That installment is called Annuity.

For Example

Suppose, you have to go to Sydney University, Australia from your house which is about 60 km. far from your own house where you are living. Now, you go to your local financial institute and finance your car. You can fix that you have to repay the amount of car with in 12 installments. These installments will be annuities.

More deep explanation of Annuity:

 Above was the simple definition and example of annuity but we can explain more deeply it. Above is only that type of annuity which is fixed for its future time . For example , if we purchase a car and if agreement fixes the 10 installment of payment , then these annuities will be called annuity certain. We also fix Perpetuity or perpetual annuity. It is that type of annuity which is payable all the time . There is no end of these annuities . For example , if a person has taken life insurance policy , then if he pays its premium up to his life , these these annuities will be called perpetuity or perpetual annuity.If  Any annuity whose payment is closed after some time , then these annuity is called forborne annuity .

I think you understand the meaning of Annuity and its different types. Now, I am taking second step for calculation of annuity. You have to understand the steps to calculate the annuity.

Q: 2 How to Calculate the Annuities?

Ans.  In organisational finance, we need to calculate different annuities different Techniques of Mathematics Finance.

First Technique of Calculating Annuity

If you have to buy any car , TV , or any other product , then this formula can used for calculating value of annuity . In many questions , you will see that buyer will pay some amount when he buys product , so deduct it from principle amount .

For example :

A man purchases a refrigerator by making a cash payment of Rs. 5000. In addition he has to pay Rs. 1000 at the end of each six month for 4 years. If money is worth 10% compounded semi-annually find cash- price for refrigerator.


This problem, we can only solve, if we know first technique to calculate the annuity.

Cash price of refrigerator - cash payment =

Value of Annuity X [ 1- (1+r/100) and its power minus t / r/100 ]


Cash price of refrigerator =

cash payment + Value of Annuity X [ 1- (1+r/100) and its power minus t / r/100 ]

cash price of refrigerator = 5000 + 1000{ 1- (1+5/100) power - 8 / 5/100 }

Cash price of refrigerator = Rs. 11466

Second Technique of Calculating Annuity

If you have created any fund to buy new fixed asset or repay the amount of long term loan or debentures,  then second formula is more simple than first

For example

A person sets up a sinking fund in order to collect RS. 50, 00, 000 after 19 years for his child education in Sydney University, Australia. How much amount should he set aside into an account paying 5% p.a. Compound half yearly.

Solution :

Total target of person to save = Rs. 50,00,000 in 10 years because he will send his child to Sydney university, Australia for higher education and I think Rs. 50,00,000 will be needed to go to Australia for study  in 2020.

rate = 5% p.a. or 5/2 % half yearly

time or t = 10 x 2 =20

Total saving =

Amount or annuity or installment for sinking fund { ( 1+r/100) power number of time - 1 / r/100}

50, 00, 000 =  Annuity  { ( 1+ 5/200) power 20 -1/ 5/100}

Amount of Annuity = 50,00,000 X 1000 / 4 X 675 = Rs. 185100.80

So, that person have save 185100.80 set aside every six month for his child education in Sydney university, Australia.
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Benefits of Reserves

We see, it is the nature of human being that he always thinks to create reserves of everything. In accounting and finance, reserves are created from security point of view. These reserves reduce the risk of loss of business. In company's balance sheet, accountant has to show total amount of reserves as reserves and surplus. It is also duty of accountant to create different type of reserves in company like reserve for doubtful debt, general reserve, contingent reserve, capital reserve and revenue reserve. Some special reserves are created according to situation of business.

Every type business, you will a new name reserve, suppose, if you are dealing in foreign exchange, you have to create Forex Reserves for reducing the risk of fluctuation of currency market. Now, we discuss its main benefits.

1. To stabilize the share's market value

Do, you know, reserves are very important for stabilizing the share's market value. According to company law, it is very necessary to create reserve out of current profit before distribution of net profit to shareholders as dividend. By creating reserves out of shareholder's profit, company gets the capacity to tolerate every type of business loss and survive in unfavorable condition by using this reserve money. With this, company can perform better and it helps to stabilize the share's market value.

2. Legal Requirement for creating special reserves

Sometime it is  it is required in many legislations and it must be legal reserve as a percentage of share capital. So, it is good to create that type of reserve for protecting from penalty.

3. Payment of Company Expenditures on Time

Reserves are very useful to pay company's all expenditures on the time. Suppose, if company has to pay loan after 2 years on specific date and company has already same amount in sinking fund reserve, there will be no problem for company to pay on the time. Other example is of remuneration reserve. It will be used later to pay bonuses to employees or management.

4. Security of All Types of Financial Risks

Accountant has to create the reserves and provisions to secure the business from all types of financial risk like liquidity risk, solvency risk and many others. Without creating sound reserves and showing it in the liability side of business, company can face financial disaster and crisis.

5.  Everything may be in Reserves

One of major benefit of reserves is that we can put every thing in reserve form. Suppose, you have to go to office, you will surely check your car's petrol and see whether is it on the reserve point or not? Like this, accountant will see reserve amount of stock, tools, equipment and computer. If we have acquired new computer, we can use when our first computer faces any problem. At that type, we continue our work.

Finally, I want to say that there are lots of benefits of reserves but you also see, whether your ROI on reserve is more than  time value of money if you save that money in bank at cut off rate. Sometime, excess reserve is also misuse of money.
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We Acquired New Computer

>> May 27, 2010

I had been operating my one computer for 4 years. I am also using same computer for Accounting Education Site development since 2008. But due to increasing my work, a new computer was needed for following purposes. These reasons are also my evaluation of return on our investment in new computer.

1. Need of More Hard disk

I need a separate store where I can keep the data of Accounting Education like new made videos of accounting tutorials, contents, accounting images. I have already 80 GB hard disk of Samsung. But my need was of 240 GB hard disk.
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Break Even Point Analysis

>> May 26, 2010

About 3,330,000 google results regarding break even point analysis  (0.17 seconds)

Break even point analysis is very important topic of cost accounting. You add more in it by writing your worthy comments below this content. Break even point analyzes which quantity or amount of sale of products will be most profitable to the business. First of all, we find  break even point  on graph of total sale and total cost on the different level of unit of sale and then study the cause and effect deeply if we increase sale or decrease the sale from this point and try to find important facts and information which can be used in business. It can also solve following problems

Q: - 1. Why are company increasing the price of product or decreasing its cost?

Ans. After find the break even point on the graph paper and calculating the quantity of sale under break even point. It is very easy for company to know the quantity of sale where total cost of company is equal to total revenue of company. But some time, company has no power to get that level of sale. At that time, company can take the decision to increase the price or decrease its fixed and variable cost for protecting business from loss. That is the reason, we are doing analysis of break even point.

Q: - 2. How will Company get new ideas relating to maximize the profit?

Ans. Break even provides clear picture of cost, sales, profit and their relationship. Sometime a simple person does not understand the formula of units sold at break even point but this formula shows the clear relationship among total fixed cost, sale per unit and variable cost per unit.

we show here the formula of sale unit at BEP = TFC / sale price per unit - variable cost per unit

Now, accounts manager thinks like me :

a) how can my sale unit will more than break even point sale unit without any loss because there is no benefit to increase sale unit at higher cost?

b) This formula also provides me to reach its originality.

sales unit at BEP = Total fixed cost/ sale price per unit - variable cost per unit


X = TFC / P - V

X ( P- V ) = TFC

P X X - V x X = TFC

P X X = TFC + V X X

Total Sale = TFC + TVC

Total Sale = Total Cost

Q:- 3. How can manager achieve target income sales?

Ans. With break even point analysis, manager can achieve target income sales because, if we subtract variable cost out of sale value, we can find contribution and break even point will be

BEP = Total fixed cost / Contribution per unit

and target income in unit will be = total fixed cost + target income / contribution per unit

Q:- How to find Margin of Safety ?

Ans. One of major benefit of analysis of break even point, with this, we can calculate exact amount of profit of business whether they are over or below the sale than break even point. Without  finding break even point, we can not find margin of safety.

margin of safety = (current output - break even output)

margin of safety% = (current output - break even output)/current output x 100
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Role of SEBI in Indian Capital Market

>> May 25, 2010

SEBI is regulator to control Indian capital market. Since its establishment in 1992, it is doing hard work for protecting the interests of Indian investors. SEBI gets education from past cheating with naive investors of India. Now, SEBI is more strict with those who commit frauds in capital market.
The role of security exchange board of India (SEBI) in regulating Indian capital market is very important because government of India can only open or take decision to open new stock exchange in India after getting advice from SEBI.

If SEBI thinks that it will be against its rules and regulations, SEBI can ban on any stock exchange to trade in shares and stocks.

Now, we explain role of SEBI in regulating Indian Capital Market more deeply with following points:

1. Power to make rules for controlling stock exchange :

SEBI has power to make new rules for controlling stock exchange in India. For example, SEBI fixed the time of  trading 9 AM and 5 PM in stock market.

2. To provide license to dealers and brokers :

SEBI has power to provide license to dealers and brokers of capital market. If SEBI sees that any financial product is of capital nature, then SEBI can also control to that product and its dealers. One of main example is ULIPs case. SEBI said, " It is just like mutual funds and all banks and financial and insurance companies who want to issue it, must take permission from SEBI."

3. To Stop fraud in Capital Market :

SEBI has many powers for stopping fraud in capital market.

It can ban on the trading of those brokers who are involved in fraudulent and unfair trade practices relating to stock market.

 It can impose the penalties on capital market intermediaries if they involve in insider trading.

4. To Control the Merge, Acquisition and Takeover the companies :

Many big companies in India want to create monopoly in capital market. So, these companies buy all other companies or deal of merging. SEBI sees whether this merge or acquisition is for development of business or to harm capital market.

5. To audit the performance of stock market :

SEBI uses his powers to audit the performance of different Indian stock exchange for bringing transparency in the working of stock exchanges.

6. To make new rules on carry - forward transactions :

Share trading transactions carry forward can not exceed 25% of broker's total transactions.

90 day limit for carry forward.

7. To create relationship with ICAI :

ICAI is the authority for making new auditors of companies. SEBI creates good relationship with ICAI for bringing more transparency in the auditing work of company accounts because audited financial statements are mirror to see the real face of company and after this investors can decide to invest or not to invest. Moreover, investors of India can easily trust on audited financial reports. After Satyam Scam, SEBI is investigating with ICAI, whether CAs are doing their duty by ethical way or not.

8. Introduction of derivative contracts on Volatility Index :

For reducing the risk of investors, SEBI has now been decided to permit Stock Exchanges to introduce derivative contracts on Volatility Index, subject to the condition that;

a. The underlying Volatility Index has a track record of at least one year.

b. The Exchange has in place the appropriate risk management framework for such derivative contracts.

2. Before introduction of such contracts, the Stock Exchanges shall submit the following:

i. Contract specifications

ii. Position and Exercise Limits

iii. Margins

iv. The economic purpose it is intended to serve

v. Likely contribution to market development

vi. The safeguards and the risk protection mechanism adopted by the exchange to ensure market integrity, protection of investors and smooth and orderly trading.

vii. The infrastructure of the exchange and the surveillance system to effectively monitor trading in such contracts, and

viii. Details of settlement procedures & systems

ix. Details of back testing of the margin calculation for a period of one year considering a call and a put option on the underlying with a delta of 0.25 & -0.25 respectively and actual value of the underlying. Link

9. To Require report of Portfolio Management Activities :

SEBI has also power to require report of portfolio management to check the capital market performance. Recently, SEBI sent the letter to all Registered Portfolio Managers of India for demanding report.

10.  To educate the investors :

Time to time, SEBI arranges scheduled workshops to educate the investors. On 22 may 2010 SEBI imposed workshop. If you are investor, you can get education through SEBI leaders by getting update information on this page.
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Indian Currency's Value decreased

Today, The Economics Times reported that the Indian currency (rupee) dropped to its lowest level in nearly eight months on Tuesday afternoon as a sharp fall in local shares and the dollar's hefty gains against major currencies especially the euro weighed on sentiment.

Gains in the dollar versus major currencies especially the euro, also weighed on the rupee. The index of the dollar against six major currencies was up 1.3 percent. Link
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Backup of Google Acccount

>> May 24, 2010

 Google temporarily disabled my Google account  on 20th May, 2010 and I did not create any back up of information stored in this account. I was lucky that I got my Google account with in one minute. But, it was my weak point. So, today, I have improved this weak point and download all my contained information in my Google account and stored in my computer. If you have online business or you are using google account's many services with in single google account, following content will help you how to back up of all information of google account.

1. Back up of Subscribers of  Your Feed burner Account

This is the free product with in Google account which  Google purchased for $100M in Cash on 1st June 2007. With feedburner, every subscriber can create email-subscription facility and know the detail of subscribers of your site or blog. You can export list of subscribers by opening feedburner and then click on publicize and then click on email subscriptions and after this click on  View Subscriber Details. After this, you will see Export: CSV. Click on CSV and save  the list of subscribers excel file in your computer.

2. Back up of Google Docs

I have already told its detailed steps at here.

3. Back up of Your Contents

If you are using your own domain on blogger's platform, you can download your all contents by opening to your blog and going to its setting basics and then click export and save the XML file of your all contents in your computer.

4. Back up of your all emails at Gmail Account 

1.Sign in to Gmail.

2.Click Settings at the top of any Gmail page, and open the Forwarding and POP/IMAP tab.

3.Select Enable POP for all mail (even mail that's already been downloaded).

4.Click Save Changes.

5.Open the mail client  like Thunderbird 2.0 you've configured for Gmail, and check for new messages.

Account Settings - Verify information
Account Settings - Verify information

Account Settings - Verify information
Congratulations! You're done configuring your client to send and retrieve Gmail messages.

5. Back up of Google Analytics Reports

It is very simple to take back up from google analytics.

a) Just open the google analytics.

b) Select the site whose back up you want to take.

c)  Select the report. you can take the back up of total visitors, page views, traffic source, contents and AdSense report.

d) On given report, you can see the button export. Click on it and save excel file report in your computer

6. Back up of YouTube Videos

You can also back up your all YouTube videos. Just open your YouTube account and click on my video. Select the respective video. Then click on Download MP4 and save your videos in your computer.

7. Back up of Your Google Calendars

1.In the calendar list on the left side of the page, click the down-arrow next to the appropriate calendar and select Calendar settings. (Alternatively, click the Settings link at the bottom of the calendar list, then click the appropriate calendar.)

2. Save the exported file to the desired folder on your computer.

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Google Disclosed Adsense Revenue Share

47 minutes ago, I obtained the newsletter from Google AdSense blog in which AdSense team has disclosed the revenue share between google and AdSense publishers. I am also AdSense publisher since Jan. 2008. As commerce student, I was lots of following doubts before reading the content of google AdSense team. Today google AdSense team has solved all these doubts.

Ist Doubt

In Google AdSense agreement, we are independent contractors of google and Why is Google not telling us our share?

Solution: Today Google clears my and all other publishers' doubt by declaring the revenue share of AdSense content and AdSense search.

2nd Doubt

Because, Google is not showing the revenue share, I was doubt that we are receiving the under- value in partnership share of AdSense revenue.

Solution: I was wrong. Google's accounting is best. Like a good businessman,  google has given  higher shares of revenue to AdSense publishers.For example, AdSense publisher would receive $68 with AdSense for content for $100 worth of advertising that appeared on AdSense publisher's site. Means

AdSense Revenue share

AdSense content revenue share

Google : AdSense Publisher

32 : 68

AdSense search revenue share

Google : Adsense Publisher

49 : 51

I take the small part of this content and publishing here as featured content. If you are also AdSense publisher, you can read whole content here.

" Today, in the spirit of greater transparency with AdSense publishers, we’re sharing the revenue shares for our two main AdSense products — AdSense for content and AdSense for search.

As you may already know, AdSense is comprised of several products. The most popular are AdSense for content, which allows publishers to generate revenue from ads placed alongside web content, and AdSense for search, which allows publishers to place a custom Google search engine on their site and generate revenue from ads shown next to search results. Since AdSense for content and AdSense for search offer publishers different services, the revenue shared with publishers differs for each of these products.

AdSense for content publishers, who make up the vast majority of our AdSense publishers, earn a 68% revenue share worldwide. This means we pay 68% of the revenue that we collect from advertisers for AdSense for content ads that appear on your sites. The remaining portion that we keep reflects Google's costs for our continued investment in AdSense — including the development of new technologies, products and features that help maximize the earnings you generate from these ads. It also reflects the costs we incur in building products and features that enable our AdWords advertisers to serve ads on our AdSense partner sites. Since launching AdSense for content in 2003, this revenue share has never changed.

We pay our AdSense for search partners a 51% revenue share, worldwide, for the search ads that appear through their implementations. As with AdSense for content, the proportion of revenue that we keep reflects our costs, including the significant expense, research and development involved in building and enhancing our core search and AdWords technologies. The AdSense for search revenue share has remained the same since 2005, when we increased it.
Google's financial results for the first quarter of this year, show that only 30% of Google's total revenue is from partner sites and the traffic acquisition cost (TAC) is 26% of the revenue. "The majority of TAC is related to amounts ultimately paid to our AdSense partners, which totaled $1.45 billion in the first quarter of 2010." Google's partner sites generated revenues, through AdSense, of $2.04 billion. Obviously, 1.45/2.04=0.71, which is very close to the AdSense for Content revenue share.
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Best Motivation and Learning Videos

Following are the best motivation and learning videos which have been made by different teachers for Google Teacher Academy application. All these video must see the teachers and you will get many tips from these videos for better teaching in classroom. One more important thing is that all these videos are made under one minute time limit, so, you can see many videos within very short time. I have watched following 5 videos and learned many things.

These videos are also base the selection of 50 innovative educators to attend Google Teacher Academy London on Thursday, July 29th, 2010.

" 50 innovative educators are selected to attend each GTA based on the merits of their online application. Potential applicants include classroom teachers, curriculum specialists, technology specialists, librarians, administrators, professional trainers, and other education professionals who actively serve the worlds’ primary and secondary teachers and students

All applications to the Google Teacher Academy must be submitted using our online form. Only completed applications submitted before the deadline will be considered, and you may only apply to an Academy in your local region.

*NOTE: Each applicant to the Google Teacher Academy is REQUIRED to produce and submit an original one minute video on EITHER of the following topics: "Motivation and Learning" OR "Classroom Innovation." Be as creative as you like.

1. Learning and Motivation in the 21st Century

This video is made by Linnicmommy. In this video, students say that they are learning many things online and www provides them lots of learning aids. Thus they motivate from online learning.

2. Motivation and Learning

In this video, cmckinnis74 youtube user explains that today system of learning has totally changed. Google has motivated all of us to learn more and more things.

3. Motivation and Learning

This is a PowerPoint response which was given by missmelissa73 for uni, the subject was Motivation.

4. Motivation & Learning

This is the best motivation and learning video which was made by shawnakidaross user of YouTube. In this video, shawankidaross suggests that if we motivate the students to learn good things like hard work, friendship, loyalty, cooperation, enthusiasm, determination, action, alertness, self control, fitness, skill, team spirit and confidence. Our students can get success with this motivation.

5. Motivation and Learning

In this video, tadams100 suggests that we should motivate our students by giving them project and also give freedom to experiment in real life.

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Teaching Aids

Teaching aids means all physical materials and tools which can be used by teacher for better teaching. We take the example of chalkboard, computer, PowerPoint presentations, graphs, globes, rulers, drawings, calendars,Videos, DVDs and YouTube video on the web. All these things are teaching aids. You are seeing that I am using image, video and infographics for teaching you accounting online. These things are also teaching aids. These are not substitute of teacher but these things can help teacher to teach the topic with effective ways. It is also helpful to increase the quality of education. Teacher can use his full capacity and potentials with these teaching aids.

There are lots of teaching materials on the web. Just search and you can download these teaching materials free of cost. These material can be used as teaching aids. If you are interested to know the web where you can get educational PPT special for accounting teaching, this page will be helpful for you.

Google For Educators - Get Teaching Aids Online Free from Google

Since Google launched Google for Educators, many teachers have come to Google with stories of how Google products are helping them in the classroom. Here, Google'd like to share some of what Google've heard about the products that comprise Google teaching aids for educators, including three new products, Google News, Google Page Creator and Google Groups.

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Google Terms of Service Agreement (Simplified)

>> May 23, 2010

Google is not only search engine but also a company. Like all other companies, google has also rules and regulations. All these rules and regulation must accept the user of google services and product. Because google is giving us the free service of GMail, search engine, blogging plate form, Knol, Picasa album and many others under same google account. But, google wants that we should accept his terms and condition. Even, you open the and write accounting education in its search box, it means it is contract between you and google and you have no right to use any google service, if you do not accept any of terms of service agreement.

All these terms of services are the condition which I have studied many days deeply by taking time from my busy schedule because like you, I am also the old user of google's almost all products which google has designed by doing hard work.

Now, I am sharing you what I have learned from these Google terms of service ( TOS) agreement. It is more important to the online publisher who are working as the partner of google.

1st Condition
Accept all the terms

It is the first condition of google term of services that every user of google product must accept its all conditions which is updated from time to time.

2nd Condition
Legal Age for Contract

As a commerce student, you will read the Indian Contract Act 1872 in which one is offer giver and other is the person who accepts the proposal. Same thing is with google. Google is the personality who gives us the offer to use his free products but with TOS and its second condition is the person must be legal age for doing any contract. In India this age is 18 years or 18 +  and the age below this will be minor or kid.

It means kids do not use the service of google according to its TOS. But I do not understand why is google suggestions like games for kids which indicates, " Dear kids come on the Google and we will show you the results pages with special games for kids keywords."

Its answer, I got from CNET's content Google: No kids allowed . This content was written by Christopher Soghoian. He gave my question's answer with very beautiful way. Thanks Dear Soghoian.

3rd Condition
Change the Condition without Notice

What tos you are reading, google can change it without giving you any notice. Try to understand it. Google deals in technology and technology is changing fastly. So, please accept its changes also. Suppose, tomorrow, google will start google TV and all condition of google TV may add in Web services. So be updated to read after sometime.

4th Condition
Stop services to you

Google is all services are free of cost. So, google is saying that you should not feel, if I will stop any service to you in future without any prior notice. Ok.

5th Condition
Please Fill Correct, Accurate and Up to date Registration Information

This condition is very useful for every user. So, every user must fill the correct, accurate and up to date registration information. I keep my account's information up to date that is the reason, I got my disabled Google account within One minute.

6th Condition
Not to Resell Google's services and products

Google is doing hard work day and night and you are just copy its product and reselling in the market. That is not good. So, google warns you not to do this smart game and accept the condition of not to resell google's services and products.

7th Condition
No Responsibility of Damage or Loss

You are searching on the google and captured in scam scheme and lost $ 1 million dollars. Google will not pay you even one cent because by using you have accepted  that Google has no responsibility of damage or loss.

8th Condition
To maintain the confidentiality of Passwords of Google Accounts

Google knows that you know the benefits of strong password and also benefits to maintain it confidentiality even from the eyes of your own  partner ( wife ) because google is not responsible if you account is hacked due to your ignorance of security.

9th Condition
Accept All Privacy Policy of Google

You must also accept all the privacy policies of google which is written at

10th Condition
Responsible for your Published Contents

If you use the google's free products and create any content in written form or video form, you are the sole responsible for all these contents. There is no responsibility of google. But google has right to refuse your published contents to include in its services or remove from services.

All those who are reading this content, please read detail and up to date Google Terms of Services . I also recommend you to print off Google TOS copy and take time to read all these terms carefully.
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Highest Return on the Investment in 3G Technology of Mobile - Just Expectation

This is the second content when I am writing on the new technology and its financial effect. You can read my earlier content "3G Technology of Mobile and its Effect on Finance" In this content, you will read some wonderful expectations regarding new growing business of 3g technology of mobile.

  1. Tata, Reliance, Idea and Aircel are big four companies who want to get the 3g spectrum in different states of India. Why? Answer is clear, 3G technology of mobile will bring highest return on their investment.
  2. If we talk about the backward state of India Bihar, there are only 1.1 crore people have mobile phone and but due to cheapest facility of 3G technology of mobile, telecommunication companies can still grow untouched 70% of market. With this, you can estimate companies return on investment.
  3.  All competitor companies desire to get 3G spectrum by giving high amount on bid. Suppose, Telecommunication ministry of UP had fixed the base price 120 Crore and all companies have started their bid from Rs. 322 crore. Why did this happen? Answer is same, " high return on investment"
Following are the main reason of High investment in 3G mobile technology.

  • High spectrum licensing fees for the 3G services
  • Huge capital required to build infrastructure for 3G services.
  • To reduce Health impact of electromagnetic waves.
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Currency Converter of Google

Google's new product is Google Chrome. This is browser like Internet explorer or FireFox with this, you can access to any website. But do you know with browser, you can convert the base currency of any site? I assume that you have awareness of online business. If you are seeing your service fees, expected earning or online account's amount  in other country's currency. You will definitely go to any other currency converter site for changing that country's currency into your local currency. Now, you need not to do so. Just follow the following simple steps and your online account will show the amount in your own country's currency.

1st Step

      Go to Google Chrome Extensions and search  this Chrome Currency Converter 

2nd Step

    Click on Install Chrome Currency Converter. Please pause, I forget you to telling which browser are you using? You must use google chrome browser. This converter will not install in Internet explorer or FireFox browser.

3rd Step

Google chrome will install and when you will go to the website where you have to see the amount for analyzing purpose. You can see it in your local currency because automatically  this tool will convert prices in page to the selected currency using the current exchange rates. If you are not seeing the prices in your country's currency, just go to the right side of URL and click right with the mouse and then click the option and choose your local currency in option. Following screen caste will be helpful for you.

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Best Way to Teach Accounting

>> May 22, 2010

About 8,010,000 google  results of  "best way to teach accountig" (0.27 seconds) 

 This is the question which every accounting teacher should think  and search on the google by writing " which is the best way to teach accounting?" After acquisition of accounting degree and knowledge, you would like to enter in the field of accounting teaching. But teaching of accounting is not easy. But using best way to teach accounting, you can enjoy with this profession.

There are many ways to teach accounting but if you want to teach with best way, you have to do hard work because you have to make this way by yourself because best way is not highway road which is created by your govt and you are interested to use it for operating your car with enjoy. But you need not worry. Just check out the following contents which we had created after doing hard work day and night for construction  your best way to teach accounting. It is important that you take the time to read them carefully. After act upon following tips, tricks and using it for your accounting teaching, you will feel better than your previous way to teach accounting.

5 Tips for Accounting Teaching

What is Accounting Teaching

Fun Way Techniques to Teach Accounting

 How to Teach Finance to MBA Students

 Motivation and Learning

Methods of Teaching

How to Make Accounting Easy

Teaching Science of Vinobha Bhave Ji

100 Things I've Learned from Accounting Education 
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