Project Guidelines (Issued by CBSE) : CA. (DR.) G.S. Grewal
Project Guidelines (Issued by CBSE) : CA. (DR.) G.S. Grewal
(Issued by CBSE)
Note:
The tools of analysis are to be used in
(a) development of the project; and
(b) for reaching the conclusion
Answer:
Business Segment is a distinguishable component of
an enterprise that is engaged in providing an
individual product or service or a group of related
products or services and that is subject risks and
returns that are different from those of other business
segments.
Answer:
Geographical Segment is a distinguishable
component of an enterprise that is engaged in
providing an products or services within a particular
economic environment and that is subject risks and
returns that are different from those of components
operating in other economic environment.
Answer:
Reportable Segment is a business segment or a
geographical segment identified on the basis of
definitions (given earlier) for which segment
information is required to be disclosed.
Segment based on
Segment based on
operations in different
“Products or Services”
“geographical areas”
or related products that
that are prone to
are prone to different
different risks and
risks and returns
returns
ITC Ltd.
FMCG—Cigarettes
Rs. 1,20,258
12.33%
FMCG—Others
Agri Business
Rs. 2,56,651
26.32%
Rs. 34,642 Paperboards,
3.55% Paper and
Packaging
CA. (Dr.) G.S. Grewal 29
Revenue for Quarter ended 31st March, 2014
0
FMCG—Cigarettes
Rs. 1,26,120
12.63%
FMCG—Others
Rs. 4,07,878
Rs. 2,00,424 40.87% Hotels
20.08%
Agri Business
Rs. 2,31,451
Paperboards,
23.19%
Rs. 32,051 Paper
Othersand
3.20% Packaging
CA. (Dr.) G.S. Grewal 30
Rs. Revenue for Year ended 31st March, 2015
1,74,802 –
FMCG—Cigarettes
4.05%
Rs.
FMCG—Others
4,97,390
11.53%
Hotels
Rs. 17,76,599
Rs 8,38,047 41.17% Agri Business
19.42%
Paperboards,
Paper and
Rs. 9,02,723 Packaging
Rs 1,25,616 20.92% Others
2.91%
AND