Question
 There is a project which involves purchase of a
machinery that costs Rs.50,000, which has useful life of 3 years, after which it has a scrap value of Rs.10,000. The Machine gives annual profit as shown on the following timeline: What is the Accounting Rate of return of the project in question?Solution
ARR = (Average Annual Profit)/ (Average Investment) Average Investment is (50000+10000)/2 = 30000 and Average Profits = (5000+2000+2000)/3 = 3000 Therefore, ARR = 10%         ·        Higher the ARR, better it is. ·        If the project’s ARR is equal or higher to the target ARR of the organisation, accept the project.
Which amendment to the Indian Evidence Act has added the provision for admissibility of electronic records that is s. 65 B?
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Proof of contents of documents can be proved by:
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Abetment of abetment is:
