M.COM Syllabus -Bhadrak (Auto) College, Bhadrak-W.E.F-2018-19

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Application of AM, GM, HM, Median and Mode

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  Lecturer Note: Application of AM, GM, HM, Median and Mode Application of AM-1 The arithmetic mean is best used when the sum of the values is significant. For example, your grade in your statistics class. If you were to get 85 on the first test, 95 on the second test, and 90 on the third test, your average grade would be 90. Why don't we use the geometric mean here? What about the harmonic mean? What if you got a 0 on your first test and 100 on the other two? The arithmetic mean would give you a grade of 66.6. The geometric mean would give you a grade of 0!!! That's just mean! This is why we generally require all values to be positive to use the geometric mean. The harmonic mean can't even be applied at all because 10 is undefined. Let's face it, people do get zeros on tests sometimes, so the geometric and harmonic means just aren't very practical for calculating things like grades. Could you give the formula for the geometric mean for a series of...
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Univariate Analysis

  Lecturer Note………. VARIABLE ANALYSIS v What is Univariate Analysis? Univariate analysis is the simplest form of analyzing data. “Uni” means “one”, so in other words your data has only one variable. It doesn’t deal with causes or relationships (unlike regression) and it’s major purpose is to describe; It takes data, summarizes that data and finds patterns in the data. This type of data consists of only one variable. The analysis of univariate data is thus the simplest form of analysis since the information deals with only one quantity that changes. It does not deal with causes or relationships and the main purpose of the analysis is to describe the data and find patterns that exist within it. The example of a univariate data can be height. Table 1 Suppose that the heights of seven students of a class is recorded (Table 1 ), there is only one variable that is height and it is not dealing with any cause or relationshi...
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Earnings managment

Difference between real earnings management and accrual-based earnings management . Real earnings management means when managers hide potential economic performance of cash flow generated assets in the current year for boosting the reported earnings to meet and beat the bench mark report of analyst. In other words, it is called forfeited of future cash flows of the firms. This is otherwise called operating related activities. This may be investment related, finance related or operation related. Reducing any of the activities is hiding of underlying economic performance of firm in future. This activities possible due to time gap and structuring of transactions. A manager does these activities to a large extent for boosting profit. Because he has another tool in his hand in the end of the accounting year to adjust the transaction. Decrease (increase) of real earnings management is adjusted through accrual based earnings management (Zang, 2012). Why managers do this type of a...
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