Stage Codes:

Purpose Identifying anchors that allow the key points of the data to be gathered

Concepts
Categories: Theory

Collections of codes of similar content that allows the data to be grouped

Broad groups of similar concepts that are used to generate a theory A collection of explanations that explain the subject of the research

Methods of data collection

PRIMARY DATA

SECONDARY DATA

OBSERVATION

SURVEY

Newspaper, magazine, public journal, internet, books, etc..

Experiment

Experimentations

FIELD EXPERIMENT

FIELD EXPERIMENT

PRIMARY DATA

SECONDARY DATA

Original data generated by the Data already existing in the file or researcher for the project at a hand some other form It is the source which originate in time It is the source that secure the data data from the original source More complete and accurate It may be inaccurate, unsatisfactory as per situation

It relate specifically to the problem at They are called historical data hand gathered by the people inside or outside the firm to meet their specification Main limitation in this data is cost and This data are cheaper and fast to time required to collect data collect but their accuracy, relevance, and timeliness should be established before use.

Two types of sources: External: retailers, customers, competitors Internal: personal interview

Two types of sources External: libraries, trade associated, govt. publications Internal: company records.

This data takes a lot of time and the It is available effortlessly, rapidly and unit cost of such data is relatively high inexpensively

It is accumulated to meet the objective It was collected to convene the of research requirement of various research objectives. It is more accommodating as it shows Information related to past period. latest information Therefore unsatisfactory value

Basis

Provision

reserve

Main objective It is created for specific purpose It is not created for specific and should be used for that purpose. and may be general in purpose only nature Effect on profit It reduces net profit Dividend distribution Legality It cannot be utilized distribution of profit It reduce only divisible profits for Unutilized reserve can be used for distribution of dividends legal There are no legal requirement is needed It can be transfer to provision

Vice transfer Change Vs. It is charge to P&L accounts. it can It is an appropriation of profit appropriate be created even if there are no and can be created only when profit there is sufficient profit Nature of It is never invested outside the It can be invested outside the investment business business Disclosure in Debit side of P&L a/c It is shown on the debit side of P&l a/c P&L appropriation a/c.

It is created to meet requirement versa It cannot be transfer to GR