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Interfaces define contracts for classes, while abstract classes provide a base with shared code and can have implemented methods.
An interface can only declare methods, while an abstract class can declare both methods and fields.
A class can implement multiple interfaces but can inherit from only one abstract class.
Example of an interface: 'public interface Animal { void makeSound(); }'
Example of an abstract class: ...
Materiality refers to the significance of information in decision-making processes, particularly in finance and auditing.
Materiality helps determine what information is relevant for stakeholders.
In financial reporting, a misstatement is considered material if it could influence decisions.
For example, a $1,000 error may be material for a small company but not for a large corporation.
In auditing, auditors assess mat...
Test of controls evaluates the effectiveness of internal controls, while a walkthrough verifies the process and understanding of controls.
Test of controls assesses whether controls are operating effectively over time.
Walkthrough involves tracing a transaction through the system to understand the process.
Example of test of controls: Checking if approvals are consistently obtained for transactions.
Example of walkthr...
Journal entries for stock price fluctuations and sale at month end.
Record initial purchase of stock: Debit 'Investment in Stock', Credit 'Cash'.
For increase in market price: No journal entry required until sale.
For decrease in market price: Consider impairment, Debit 'Loss on Investment', Credit 'Investment in Stock'.
For subsequent increase: No entry until sale, but monitor fair value.
Upon sale: Debit 'Cash' for s...
What people are saying about EY Global Delivery Services ( EY GDS)
Recallable distribution refers to the ability to reclaim uncalled capital from investors, impacting liquidity and investment strategy.
Recallable distribution allows fund managers to call back uncalled capital from investors when needed.
For example, if a private equity fund has $100 million in commitments but only $60 million called, the remaining $40 million is uncalled capital.
If the fund experiences a sudden inv...
The audit process involves systematic examination of financial records to ensure accuracy and compliance with regulations.
Planning: Define the scope and objectives of the audit.
Fieldwork: Collect and analyze data, such as financial statements.
Testing: Perform tests on transactions to verify accuracy.
Reporting: Prepare an audit report summarizing findings and recommendations.
Follow-up: Ensure that corrective action...
I have worked on various projects focusing on process improvement, data analysis, and strategic planning across multiple industries.
Led a project to streamline supply chain processes, reducing costs by 15%.
Conducted a market analysis for a new product launch, resulting in a successful entry strategy.
Implemented a data-driven approach to improve customer satisfaction, increasing NPS by 20 points.
Collaborated with c...
Organizational structure refers to the way in which an organization is arranged in terms of roles, responsibilities, communication, and authority.
Organizational structure defines how tasks are divided, grouped, and coordinated within an organization.
It includes elements such as hierarchy, reporting relationships, communication channels, and decision-making processes.
Common types of organizational structures includ...
Tax audit is conducted to verify the accuracy of tax returns filed by a company, while stat audit is conducted to verify the financial statements of a company.
Tax audit is specifically focused on verifying the accuracy of tax returns filed by a company.
Stat audit is focused on verifying the financial statements of a company for accuracy and compliance with accounting standards.
Tax audit is usually conducted by tax...
Performance materiality is the amount set by auditors to reduce the risk of material misstatements in financial statements.
Performance materiality is a concept used in auditing to determine the level of misstatement that would be considered material to the financial statements.
It is set by auditors based on their professional judgment and is typically lower than overall materiality.
The purpose of performance mater...
I applied via Approached by Company and was interviewed in Nov 2024. There were 4 interview rounds.
Organizational structure refers to the way in which an organization is arranged in terms of roles, responsibilities, communication, and authority.
Organizational structure defines how tasks are divided, grouped, and coordinated within an organization.
It includes elements such as hierarchy, reporting relationships, communication channels, and decision-making processes.
Common types of organizational structures include fun...
I applied via Campus Placement
2 hours 7 rounds like pretty questions
Dsa questions were asked about maze and bst
I appeared for an interview in Mar 2025, where I was asked the following questions.
Recallable distribution refers to the ability to reclaim uncalled capital from investors, impacting liquidity and investment strategy.
Recallable distribution allows fund managers to call back uncalled capital from investors when needed.
For example, if a private equity fund has $100 million in commitments but only $60 million called, the remaining $40 million is uncalled capital.
If the fund experiences a sudden investme...
Journal entries for stock price fluctuations and sale at month end.
Record initial purchase of stock: Debit 'Investment in Stock', Credit 'Cash'.
For increase in market price: No journal entry required until sale.
For decrease in market price: Consider impairment, Debit 'Loss on Investment', Credit 'Investment in Stock'.
For subsequent increase: No entry until sale, but monitor fair value.
Upon sale: Debit 'Cash' for sale p...
Online assessment apptitude coding sql
Ez one it was basic questions only
I appeared for an interview in Nov 2024, where I was asked the following questions.
Some of the top questions asked at the EY Global Delivery Services ( EY GDS) Consultant interview -
The duration of EY Global Delivery Services ( EY GDS) Consultant interview process can vary, but typically it takes about less than 2 weeks to complete.
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