Introducing Dynamic Tutorials Online Book Store: (Class 9 - 10 - 11 - 12 - Degree - All Stream)

Now You Can Buy or Sale your used books/notes online at Dynamic Tutorials at the following rates:
1. Buy Second Hand Books Upto 50% Discount.
2. Buy New books Upto 10% to 15% discount.
3. Buy Dynamic Tutorials Notes (General & Speciality - Accounts, Marketing and HRM)
4. Sale Previous Years Question Papers @ Rs. 10 per question paper.
5. Sale Your used books @ 40%.
6. Sale your hand written notes.
7. Get Online Membership and You will get Solved Question Papers of previous exam, Solved practical problems from your books
------- Corporate Accounting (2nd Sem) - Solved
------- Cost Accounting (4th Sem) - Solved
------- Income Tax (6th Sem - General and Speciality Solved)

Online Store will be activated on 28 - 12 - 2016

SMS your queries to my no: 9401399092

Dibrugarh University Important Questions and Answers for Upcoming Exam

Semester I : Business Communication (For Nov' 2016 Exam - Both New and Old Syllabus)

Semester I: Business Laws and BRFW (For Nov' 2015 Exam - Both New and Old Syllabus)

Semester I : Financial Accounting (New Syllabus - Final)

Semester I : Business Environment (For Nov' 2015 Exam - Both New and Old Course)

Semester I : Financial Accounting (Old Course)

Semester III : Advanced Financial Accounting (For Nov' 2015 Exam - New Course)

Semester III : Business Statistics (For Nov' 2016 Exam - Both Old Course and New Course)

Semester III : Financial Management (For Nov' 2015 Exam - Both Old course and New Course)

Semester III : Human Resource Management (For Nov'2015 Exam - Both Old Course and New Course)

Semester III : Information Technology Practices in Business (For Nov' 2015 Exam - Both Old and New Course)

Semester III : Information Technology and Its Applications in Business (For Nov' 2015 Exam - New Course)

Semester V: Public Finance (For Nov' 2015 Exam with Notes)

Semester V: Mathematics (Updated)

Semester V: Principles of Marketing (For Nov' 2015 exam with notes)

Semester V: Direct Tax (I)

Semester V: Entrepreneurship Development (Updated and Final)

Semester V: Management Accounting (Updated and Final)

Semester II : Business Communication II (For Both Old and New Course - May'2016)

Semester II: Business Economics (For Both Old and New Course - May' 2016 Exam)

Semester II: Corporate Accounting (For Both Old and New Course - May' 2016 Exam)

Semester II: Principles of Business Management (For both Old Course and New Course - Updated and Final)

Semester IV: Cost Accounting (For Both Old and New Course - May' 2016 Exam)

Semester IV: Company Law (For Both Old and New Course - May' 2016 Exam)

Semester IV: Auditing (Updated and Final)

Semester IV: Indian Banking System (For Both Old and New Course - May' 2016 Exam)

Semester IV: Security Analysis and Portfolio Management (For Both Old and New Course - May'2016 Exam)

Semester VI: Income Tax (General - For May' 2016 Exam)

Semester VI: Direct Tax - II (Speciality)

Semester VI: International Business

Semester VI: Financial Statements Analysis (For May' 2016 Exam)

Semester VI: Indian Financial System (For May' 2016 Exam)

Semester VI: Small Business Management

Sunday, December 25, 2011

Advantages and Disadvantages of Holding Companies

Advantages of Holding Company:  Following are the important advantages of holding company:
a)      Easy Formation: The holding company can be formed very easily. There is no legal formality. Any company may purchase the majority shares from stock exchange and can become holding company.
b)      Large Business:  A holding company can collect the capital and expand the business on large scale.
c)       Foreign Capital: The holding company may also attract the foreign capital for the expansion of a business.
d)      A Stable Combination: The holding company is a very stable form of business organization. Its life is not affected by the disagreement of subsidiary company.
e)      Goodwill: When the goodwill of the holding company is established in the market, it also improves the goodwill of its subsidiary company before the public.
f)       Separate Position: The subsidiary companies can maintain their separate position under this system. They do not lose their identity.
g)      Control on Production: A holding company can check the production and adjusts the supply according the demand. So over production can not take place.
h)      Elimination of Competition: The holding company eliminates competition due to centralized control over the subsidiary companies, so it earns maximum profit.

Disadvantages or Defects of Holding Company: Following are the main defects of the holding company:
a)      Problem of Monopoly: A holding company tries to create monopoly over the market. Monopoly is always against the public interest. It fixes higher prices and consumer suffers a loss.
b)      Unequal Distribution of Wealth: Due to holding companies wealth goes in few hands and society is divided into two classes, rich and poor. Rich class enjoys all the amenities of life while poor class faces poverty and hunger.
c)       Costly Management: A holding company spends a lot of money on the officers and offices. All the units are managed by the central authority. So it is costly to maintain the proper control on large number subsidiary companies.
d)      Minority Interest Ignored: The interest of the minority shareholders is ignored and the members of the holding company dispose of every resolution for their own interest.
e)      Misuse of Funds: The directors of the company enjoys unlimited powers and they take undue advantages. They misuse the funds also.
f)       Over Capitalization: There is always a danger of over capitalization in the holding companies. It is very harmful for both the companies.
g)      False Reports: Generally the directors of the company present false reports about the company's financial position. The true condition of the company no body knows, and due to this sometimes creditors suffer a loss.
h)      Chances of Fraud: In the preparation of accounts the chances of fraud are bright in company transaction.


Absorption Costing (1) Accountancy (4) accounting for partnership firms (3) Accounting for Share Capital (2) accounts of non trading concern (3) advanced financial accounting (13) AHSEC (66) ahsec 11 (24) ahsec 12 (60) ahsec notes (77) AHSEC Question Papers (16) Assam Slet (10) bcfm (11) bills of exchange (6) branch accounting (3) Budgetary Control (3) Budgetary Control Notes (2) business communication (29) Business Environment Notes (7) business regulatory framewrok (47) Business Statistics Notes (23) cash flow statement (5) cbse 12 (19) cbse notes (27) commerce (13) company law (23) corporate accounting (33) corporate laws (14) cost accounting (62) cost and management accounting (34) cpt (36) cpt 200 (7) cpt notes (30) dibrugarh university (866) dibrugarh university notes (476) dibrugarh university question paper (277) dibrugarh university solved papers (191) dibrugarh university syllabus (47) direct tax law (49) eco - 01 (4) ECO - 02 (2) ECO - 03 (2) ECO - 05 (6) ECO - 06 (1) ECO - 07 (1) eco - 08 (4) eco - 09 (1) ECO - 10 (2) ECO - 11 (3) ECO - 12 (7) ECO - 13 (2) ECO - 14 (4) entrepreneurship (14) fianancial accounting (3) financial accounting (48) Financial Accounting Notes (11) financial management (18) Financial statements analysis (10) funds flow statement (3) guwahati university (305) guwahati university syllabus (54) Hire Purchase (5) Human Resource Management (13) icwai (38) icwai notes (39) ignou solved assignments (56) ignou solved question papers (62) income from house property (3) income from salary (4) Income Under the head Salaries (9) information technology (10) Installment Purchase (4) issue of shares (4) kkhsou (13) (63) Management Accounting Notes (25) MCQ (10) paper I (1) paper II (9) paper III (1) principle of business mangement (16) Principles of Marketing Notes (16) royalty accounts (3) sale of goods act (8) semester I (157) Semester II (126) semester III (64) semester IV (117) semester V (101) semester VI (49) slet (13) Slet Ne (10) Small Business Management (4) solved assignments (22) UGC - NET: Commerce (08) (14) UGC - NET: Commerce (08) Paper II (3) UGC - NET: Commerce (08) Paper III (14) ugcnet solved question papers (23) Variance Analysis Notes (1)