Imarticus Learning, Author at Finance, Tech & Analytics Career Resources

The Role of Accruals and Prepayments in Financial Accounting

Posted on July 3, 2025July 3, 2025 by Imarticus Learning

Anyone who is new to the world of Financial Accounting encounters the terms Accruals and Prepayments quite early. While it may seem overtly technical at first, these are very important concepts to grasp and understand in the world of Financial Accounting.

This blog explains how important accrual accounting is and will also cover prepayments in financial accounting for people who may not be familiar with these concepts. It will introduce you to the main concepts of Accrual accounting and Prepayments and how they can affect the accounting efforts of companies or individuals.

People who are interested in the world of Financial accounting may join the ACCA course to unlock opportunities in Accounting and Finance and gain expertise in Financial Accounting. Those who take the course can embark into a career in highly successful fields such as Accounting, Auditing, or Investment Banking.

What is Accrual basis of accounting?

Accruals are transactions that have been accounted for without money being exchanged yet. It reflects money that has been earned or is owed, where the actual monetary transaction has not taken place. Taxes, salaries or any product or service that is sold in installments are examples of Accruals.

Most businesses do not adopt a cash-only policy nowadays. For such a business, any expense or revenue that has yet to be collected or paid needs to be recorded. Accrual accounting records two types of transactions

Accrual Revenue- It is revenue that has been earned by a business that hasn’t been collected yet such as a product or a service that has been sold to someone on credit.
Accrual Expense- This is expenditure by a business or individual that has not been paid yet. A good example of Accrual expenses are taxes.

Accrual Accounting vs. Cash Flow Accounting

The primary alternative to Accrual accounting is Cash flow accounting which only records transactions when monetary transactions happen. The primary differences between Accrual accounting and Cash Flow accounting are

Type of transaction	Accrual accounting	Cashflow accounting
Utility Transactions	Recorded when used	Recorded when paid
Sale transactions (on credit)	Recorded when sale is made	Recorded when paid.
Rent(Prepaid transactions)	Expense spread periodically	Expense recorded only when paid
Salaries of employees	Expense recorded when work is done	Expense recorded only on payday

How are Accrual accounting entries recorded?

Accrual accounting requires accountants to keep track of revenues and expenses from they are logged to when they are paid or collected. Double entry accounting is used by accountants where each transaction has both debit and credit entries.

For Accrual revenue, where revenue has been earned by a business but has not been paid yet, a journal entry is made by the accountant which debits the ‘accounts receivable’ that have been listed on the balance sheet. Then the accountant credits the revenue account that has been listed on the income statement. This method by the accountant increases the revenue earned by the company and the accounts receivable that is listed on the company’s financial statement.

For Accrual expenses, where expenses have been incurred but are yet to be paid, the accountant usually debits the expenses account of the business on the income statement and credits the accounts payable on the balance sheet of the company. This method by the accountant increases the company’s expenses and accounts payable, which denotes the short term obligations of the company.

What are Prepayments?

Prepayments are the opposite of Accrual accounting where you pay ahead of time for a service or a bill before the due date of the payment. It can be the settlement of any sort of debt, service charge or bills by any organisation or individual.

These are the key points regarding Prepayments

Consumers and Corporations carry out prepayments by paying out any dues they have before the due date of payment.
Companies may prepay dues which may be short term or long term such as rents, salaries or credit.
Individuals may prepay transactions such as homeloans, auto loans or mortgages.
Lenders often assess prepayment penalties to counter losses due to interest payments that are reduced.
State laws or Federal laws may stop or prohibit lenders from any sort of imposition of prepayment penalties.

Difference between prepayments and deposits

Prepayments	Deposits
Full payment before the due date	Payment is partial before the due date
Payment in full for a product or a service before the due date to clear dues.	Partial payment to reserve rights to a particular product or service before completing full payment.

Types of Prepayments

There are different types of prepayments:

Corporate Prepayments- These are the most common type of prepayments where corporations pay in advance for any product or service that they will use for a period of time.
Individual Prepayments- Individuals may pay their credit card bills, personal loans, auto loans or home loans in advance. They can also prepay loans so that they have to pay reduced interest to the lender.
Prepayments by Taxpayers- These refer to tax payments that are prepaid before the due date of payment. Any excess payments paid before the due date is received back as tax refund.

Conclusion

Accrual accounting and Prepayments are essential concepts for understanding Financial accounting. For anyone who wants to venture into careers involving accounting, auditing or just wants to manage their own expenses, these concepts are handy to understand.

Individuals or corporations need to implement Accrual accounting as businesses have moved past cash only models of tracking revenue and expenditure. Prepayments are situation specific payments by individuals or consumers for any product or service that they need to use and want to pay for in advance.

For individuals who want to pursue a career in Financial accounting, auditing or investment banking the ACCA course by Imarticus Learning can help them unlock global opportunities and take their skills to the next level.

FAQs

What is Accrual accounting?

Accrual accounting refers to the act of recording revenue or expenditure that is not yet collected or paid, that is, before the monetary transaction takes place.

What are the types of transactions that Accrual accounting records for?

Accrual accounting records Accrual revenue which is revenue recorded that has not been earned yet, and Accrual expenditure which is expenditure recorded by any organisation or individual that is yet to be paid.

What is the primary difference between Accrual accounting and Cashflow accounting?

Accruals are revenue or expenditure that is recorded before money changes hands whereas Cash flow accounting only records transactions when money is either paid or collected.

What are the types of Prepayments?

Prepayments are of three types: Corporate Prepayments, Individual Prepayments and Prepayments by Taxpayers.

What is the difference between Prepayments and Deposits?

Prepayments are complete payments made for any product or service before the due date, whereas Deposits are partial payments for reserving or holding a product or service in advance.

What are Prepayments?

Prepayments are payments made by any individual or organisation before the due date of payment for any products, services, loans, or taxes.

The Best Mutual Funds in India for 2025 – A Comprehensive Guide

Posted on July 3, 2025July 3, 2025 by Imarticus Learning

As you know, it can be difficult to understand the ever-changing mutual fund industry. Particularly when trying to achieve large returns in a volatile market. With inflation, interest rate cycles and international tensions impacting investor sentiment – the scenario has changed as we enter 2025. We have compiled a list of the top mutual funds in India for 2025, suitable for both lump-sum and systematic investment plans, to help you make informed choices.

This guide makes it easier to find the best mutual funds to invest in India this year. Regardless of your investing style, whether you are a conservative looking for stable hybrid funds or an aggressive investor scouting small-cap opportunities.

To improve your financial knowledge along with smart investing, you might want to look into taking a top-rated banking course to build a solid financial base.

Why 2025 Is a Pivotal Year for Mutual Fund Investors

2025 is a good year to invest in mutual funds because of India’s growing GDP – rising retail participation and advantageous regulatory environment. Investor confidence is demonstrated by the record-high inflows into SIPs (Systematic Investment Plans).

What are the Reasons to Consider Mutual Funds in 2025?

Mutual funds continue to be a popular way to build wealth because of the Indian stock market’s resilience and rising retail participation. Systematic Investment Plans (SIPs) have been drawing steady inflows and hit all-time highs in early 2025.

The market is being shaped by the following trends –

Small and mid-cap funds are outperforming their large-cap counterparts.
An increase in the popularity of hybrid and multi-asset funds
Using dynamic asset allocation as a volatility hedge.

Watch: Transform Your Finance Career in Just 90 Days with Investment Banking Course II Imarticus Learning II

Top Categories of Mutual Funds to Watch in 2025

Category	Best Fund (Direct Plan)	5-Year CAGR	Risk Profile	Best For
Small Cap	Quant Small Cap Fund	~41.4%	High	Long-term wealth generation
Flexi Cap	Parag Parikh Flexi Cap Fund	~21.2%	Moderate	Multiple exposure
Mid-Cap	HDFC Mid-Cap Opportunities Fund	~27.5%	High	Balanced growth
Hybrid Balanced	HDFC Balanced Advantage Fund	~22.3%	Moderate	Conservative investors
Multi-Asset	Quant Multi Asset Fund	~28%	Moderate	Equity-debt diversification
Large Cap	Axis Bluechip Fund	~15%	Low-Medium	Stable and steady returns

These funds are the best mutual funds in India for SIP and lump sum because they combine aggressive growth with balanced options.

The Best Mutual Funds in India—Performance Highlights

1. Quant Small Cap Fund

Category: Small Cap
AUM: ₹22,000+ Cr
5-Year CAGR: ~41.4%
Why Invest: Top-performing fund in its category; aggressive style & high alpha generation.

2. Parag Parikh Flexi Cap Fund

Category: Flexi Cap
Global Exposure: ~25%
Returns: ~21.2% over 5 years
Why Invest: Diversified across industries and regions and has a solid reputation for management.

3. HDFC Mid-Cap Opportunities Fund

Category: Mid Cap
AUM: ₹75,000+ Cr
3-Year CAGR: ~25%
Why Invest: Perfect for investors with a medium time horizon who want to see growth in new businesses.

4. HDFC Balanced Advantage Fund

Category: Dynamic Asset Allocation
Strategy: Equity-debt auto-balancing
Why Invest: For conservative investors & stability with modest returns is ideal.

Top SIP-Friendly Funds in 2025

Fund Name	Ideal SIP Duration	Estimated Return Potential	Investment Style
Nippon India Small Cap Fund	5+ years	~39.8% CAGR	Aggressive
Axis Bluechip Fund	5+ years	~14–16% CAGR	Conservative Growth
ICICI Prudential Equity & Debt	3–5 years	~20% CAGR	Hybrid

These funds, which provide stability, long-term wealth accumulation and diversification, are especially alluring. So, if you are looking for the best mutual funds in India for SIP (systematic investment plans).

Tips to Choose the Right Mutual Fund

Take into account these crucial factors when assessing the best mutual funds to invest in India –

Compounded Annual Growth Rate (CAGR)
The ratio of expenses
Consistency of Fund Manager Experience Compared to Benchmark Index
Assets Under Management (AUM)

Choosing the funds in line with your financial goals will help you minimize risks & maximize returns.

Remember to Assess

Previous results (3-5-year CAGR)
Reputation of fund managers
AUM size and expense ratio
Sector allocation and portfolio turnover

Watch: Learn Financial Markets A to Z in 2024 | Investment Banking Masterclass | CIBOP

Expert Tip – Complement Investing with Learning

Developing financial literacy is just as important as investing in the best mutual funds in India. Your knowledge of financial markets, instruments and risk management techniques can be enhanced by taking a banking course.

Imarticus Learning provides a postgraduate program in banking and finance that is relevant to the industry for those who want to work in the field or are interested in finance. It’s a wise move for anyone wishing to advance in the BFSI field and is intended to give you employable skills.

Watch: Types of Communication PGP Banking & WM I Imarticus Learning

Conclusion

Investors in mutual funds are finding 2025 to be a promising year. Your portfolio can depend on market highs & remain strong during penalties, if you have the right combination of risk-managed strategies and well-informed decisions!

Choosing the best mutual funds to invest in India requires more than just returns. Whereas it involves learning risk, staying dedicated through volatility and matching your objectives. You are on track for long-term financial success if you combine that with ongoing education, such as from a professional banking course.

FAQs

What connection exists between fintech and mutual funds?

Through algorithmic portfolio management, robo-advisors and mobile apps.

What are the advantages of professional courses for investors in mutual funds?

Investors can use tools like digital KYC procedures, automated SIPs and portfolio trackers by having a solid understanding of fintech. Professional courses equip students with the technical know-how and strategic awareness necessary to successfully navigate these platforms.

What types of mutual funds may perform well in 2025?

Large-cap, flexi-cap, and short-duration debt funds are expected to do well amid steady growth and stable rates.

How can I pick the best mutual fund in 2025?

Check past returns, fund manager track record, expense ratio, and your risk level.

Top 10 Advanced Excel Functions Every Analyst Should Know

Posted on July 3, 2025July 3, 2025 by Imarticus Learning

If you have met any financial analyst, you might have heard them either swear by Excel or tell you how much time they spend on that software. Excel has evolved itself to be the go-to tool for analysts as it’s one of the best ones out there to handle large data sets, perform calculations (however complex they might be) and to even help with data visualisation. But many of us Excel novices may not think beyond the simple SUM or AVERAGE functions, Excel, however, is much more powerful than that. It can offer a whole range of advanced functions so that you can get deep insights and have lower errors.

You might be someone who just knows the basic Excel functions but are also aware of how powerful Excel is and the advance functions of Excel.

If you want to get a deep dive into Excel skills, a financial analysis course could put you on the right track. But for now, let’s take a look at the top 10 advance functions of Excel.

Watch: Data Scientist vs Data Analyst – Which Is Right For You? (2025) I Imarticus Learning

1. VLOOKUP and HLOOKUP

Let’s say you want to find a corresponding value in another column and you are dealing with a large dataset, what do you do? You can try to go for the VLOOKUP function. The function helps you look at a value of a vertical column and return a corresponding value from another column. Similarly, HLOOKUP works horizontally, looking through rows instead of columns.

These advanced excel functions will really help out when you are working on datasets. Here’s how VLOOKUP can be implemented:

VLOOKUP(lookup_value, table_array, col_index_num, [range_lookup])

2. INDEX and MATCH

VLOOKUP is useful, but it has limitations. For example, you will be only able to search the first column. In such a situation, INDEX and MATCH, can help, which, in combination offer more flexibility.

INDEX provides the cell value from a specific row and column.
MATCH locates the value’s position in a row or column.

Here’s how to use them together:

INDEX(array, MATCH(lookup_value, lookup_array, 0))

3. SUMIFS and COUNTIFS

Let’s say you don’t want a total sum, but a sum or count value based on certain conditions, In such a situation, SUMIFS and COUNTIFS help a lot. SUMIF and COUNTIF functions can aid you by setting up multiple conditions to refine your analysis.

Here’s the SUMIFS formula:

SUMIFS(sum_range, criteria_range1, criteria1, [criteria_range2, criteria2], …)

4. IF with AND / OR

The IF function is quite a popular one is excel, but if you combine it with AND or OR, it becomes more powerful and can now handle multiple conditions.

Here’s a formula using IF clubbed with AND:

=IF(AND(C2>=C4,C2<=C5),C6,C7)

This checks if the value in C2 is between the values in C4 and C5. If true, it returns C6; otherwise, it returns C7.

5. OFFSET with AVERAGE or SUM

The OFFSET function is another basic function, but when in combination, this becomes one of the advance functions in Excel. When you combine this function with advanced SUM function in Excel or the AVERAGE function, it lets you return a range of cells that’s a specified number of rows and columns.

Here’s the formula:

=SUM(B4:OFFSET(B4,0,E2-1))

By adjusting the value in E2, the number of cells included in the sum changes automatically.

6. CHOOSE

The CHOOSE function is a masterful decision-making tool in financial models. The function lets you choose a value from several options. For example, let’s say you have different revenue growth assumptions for the next year, then when you use the function CHOOSE you return the value of the selected assumption.

Here’s the formula:

=CHOOSE(choice, option1, option2, option3)

7. XNPV and XIRR

Since we started with how analysts still like Excel, we should know one of the crucial functions that they use, which is XNPV and XIRR. These functions help working with cash flow data and are largely used in fields like investment banking, FP&A, or equity research. When you are using these functions, you can apply specific dates to each individual cash flow, and as a result address any issue where cash flows don’t always occur at equal time intervals.

With XNPV and XIRR, you are also capable of calculating the present value or internal rate of return for irregular cash flows. This wouldn’t be possible if you are also sticking to using Excel’s basic functions.

Here’s the formula for XNPV:

=XNPV(discount_rate, cash_flows, dates)

8. SUMIF and COUNTIF

While you have read about SUMIFs, there is also another tool for a more specific role – which is the SUMIF function. If you want to add cells using a specific condition, then this function would be your go-to one. On the other hand, let’s say, you don’t want the sum but rather are looking to count the number of cells but based on a specific condition. In such a situation, COUNTIF should be the function to go for.. These functions are helpful for quickly summing or counting cells based on a single criterion.

Here’s the formula for COUNTIF:

=COUNTIF(D5:D12,”>=21″)

9. PMT

The PMT function is a great way of making periodic-based calculations, that is let’s say, calculating periodic payment for a loan, based on a fixed interest rate and loan term.

Here’s the formula:

=PMT(rate, nper, pv, [fv], [type])

10. INDIRECT

The INDIRECT function is a great tool that can be used if you want to create dynamic references. With this function you can reference a cell or range based on a text string. What that does is, it makes your formulas more flexible and adaptable to changes in the spreadsheet.

Here’s the formula:

=INDIRECT(ref_text, [a1])

Watch: Excel Tutorial | Beginner to Advanced – Part 1 I Imarticus Learning

Conclusion

Mastering the advance functions of Excel is actually essential for any analyst. Since you will be dealing with large datasets, you need to have flexible models. As an analyst, one of your goals would be to automate repetitive tasks so that you can focus more on strategic elements. If you want to get the most out of Excel and then you should try to get a professional certificate from Imarticus Learning and apply them in financial modelling and analysis.

FAQs

1. What are the most essential advanced Excel functions for analysts?
If you want to go for financial analysis, there are some functions like VLOOKUP, INDEX/MATCH, SUMIFS, and PMT which are extremely important.

2. How does SUMIFS differ from SUMIF?
As a analyst, you might often use SUMIFS. This function is used so that you can also use multiple criteria while using it. On the other hand, SUMIF is limited to one condition.

3. What makes INDEX/MATCH more versatile than VLOOKUP?
Since specific data in large data sets can be difficult to track, INDEX/MATCH is one of the functions that will help you search any column. On the contrary, VLOOKUP aids you with the first column.

4. How do I handle errors in Excel?
If you want to replace error messages, you can do so with the IFERROR function to replace error messages with a custom value.

5. What is the OFFSET function used for?
OFFSET is an important tool for you to use as an analyst as it will help you to create dynamic ranges. By creating these dynamic ranges, you make your formulas more flexible.

Understanding Python Objects: A Comprehensive Guide

Posted on July 3, 2025July 3, 2025 by Imarticus Learning

If you’ve ever written even a single line of Python code, you’ve already worked with a Python object: whether you realized it or not.

Objects lie at the heart of Python programming, and give it the ability to be not only elegant in nature, but flexible in design. Right from data to functions to classes – Python considers them all as objects.

But what does that exactly mean? And how does that affect how you work with the programming language?

In this guide, let’s help you figure out exactly that.

This will also serve as an important foundation before you embark on any data science course.

What is a Python Object?

A very straightforward and yet powerful feature that is at the heart of the Python design is that everything is an object in Python. However, when you ask what is object in Python, then by very simple means it can be interpreted as follows:

A Python object is a container that bundles two essential components:

State: This refers to the data the object holds, often called attributes.
Behavior: These are the actions the object can perform, known as methods.

So, creating a variable in Python automatically creates an instance of a class. And that is precisely what a Python object is!

Take this simple line of code:

x = 5

On the surface, it looks like x is just holding a number. But under the hood, x is a fully-formed Python object of the built-in int class. That means it comes with several built-in methods and properties you can use. For example:

print(x.bit_length()) # Output: 3

In this case., bit_length is a method of int class. The approach is to determine the number of bits necessary to effectively present the number in its form of binary representation. You can observe the fact how even the lowest-level entities of the world of programming, i.e. the variables, turn out to be the objects in Python under the hood.

This leads us to an important conceptual answer to the question, “Is Python object oriented?”

Let’s take a closer look at that question – is Python object oriented?

Watch:#49 Python Tutorial for Beginners | Class and Object

Is Python Object-Oriented?

The simple answer is – yes, Python is object-oriented.

The complex answer is – it’s object-oriented in its own unique, flexible way. Unlike some strictly object-oriented languages like Java or C++, Python supports multiple paradigms. These include procedural, functional, and object-oriented programming (OOP).

Because of this, it’s safe to say that Python is object-oriented, but not only that!

What makes Python especially powerful is that OOP is built into its core. Here’s how:

You define and work with you own classes and objects.
You can reuse existing classes and use their code using inheritance.
Your Python objects are capable of being private and hiding their internal state from the global environment through encapsulation.
Your Python objects can have varied behaviors as per your context and the class they’re being used with, even if they share the same method name..

Here’s a quick OOP example:

class Car:

def __init__(self, brand):

self.brand = brand

def drive(self):

print(f”{self.brand} is driving!”)

my_car = Car(“Toyota”)

my_car.drive() # Output: Toyota is driving!

In this case, my_car is a Python object of class Car. You’ve just built a mini data model using object-oriented principles!

Why Are Python Objects Important?

Python objects are important because they quite literally form the backbone of the language and everything you do based on it.

All things are objects: Integers, lists, functions, modules, classes themselves are all objects.
Efficiency in memory: All objects are accessed through references, rather than through copies, which speeds up and makes memory efficient.
Customizability: through classes, you can specify the exact types of objects you wish to deal with, making it possible to write reusable, modular programs.

So, no matter your field of work. As long as you’re operating on Python, you are working with Python objects to manage complexity with ease!

Watch: OOPs in Python | Understanding OOPs Concepts

Object Lifecycle in Python

Every object in Python has a lifecycle:

Creation: when created out of a class.
Usage: the calling of methods or accessing data.
Destruction: the object is no longer being referred to and is cleaned-up by the garbage collector of Python.

Here’s a quick summary of the types of objects available in Python.

Type	Description	Examples	Use Cases
Built-in Objects	Predefined types provided by Python. Ready to use with built-in functionality.	int, float, bool, str, list, dict, set	Arithmetic, text manipulation, data storage, iteration
User-defined Objects	Custom objects created using class. Reflect complex or real-world structures.	class Account, class ReportGenerator	Modeling financial systems, data structures, AI models

Understanding this cycle helps you manage memory and debugging more effectively, especially when building larger applications.

Final Thoughts

The real power of Python appears when you begin doing more than writing scripts; you have to think in objects. Knowing the nature, behaviour, usage, as well as development of Python objects will not only better your skills as a coder, it will open the door to the world of highly proficient fields of work such as data analytics, automation, and financial analysis.

If you’re looking to expand your understanding and knowledge of Python, and see work on its real-world applications, check out the Postgraduate Financial Analysis Program. This state-of-the-art data science course, developed by Imarticus, provides you with the appropriate theoretical and practical knowledge to get going in the world of data science!

Frequently Asked Questions (FAQs)

1. What is a Python object and how is it different from a variable?

In Python, an object is an instance of a class which has attributes (data) and functions (methods). A variable is simply just a pointer of an object.

2. Is Python object-oriented or something else?

Python is object-oriented at its core, but differs from traditional object-oriented programming languages. Python is more flexible than them, in that it also supports alternative paradigms like procedural and functional.

3. Are functions and classes also Python objects?

True, everything is an object in Python, even functions and even classes themselves. It is possible to pass them as arguments, or even in other functions by defining them.

4. How do I know which Python object I’m working with?

You can call the inbuilt function type() along with the object name to get the type of the object. So, type (41) will return class int, and so on.

5. Why is understanding Python objects important in data science?

Data in Python is nearly always organized as an object – such as DataFrame in Pandas or Array in NumPy. An understanding of how Python works behind its objects enables you to create better, faster, and readable code.

Getting Started with Python: Installation and Setup

Posted on July 3, 2025July 3, 2025 by Imarticus Learning

With Python everywhere, from Netflix recommendation systems to fraud detection systems in finance, it’s a tool that is fueling our tech-heavy world. It stands out in science, automation, and artificial intelligence; among other fields.

One particular reason for Python being liked across the spectrum is its easy to learn, uncomplicated syntax. Regardless of whether you want to analyze market trends, optimize business processes, or just explore coding a bit, Python is the best place to start.

On that note, before you get started writing your first Python program, there is the one most important preparation – getting Python installed and configured correctly on your system.

Not sure how to install Python?

Let’s help you out!

In this guide, we’ll walk you through exactly how to install Python on Windows, macOS, and Ubuntu, without any prerequisites.

And if you’re planning to apply your skills in finance, analytics, or tech, you’re in luck because several state-of-the-art data science courses are designed to teach Python with hands-on, industry-relevant projects.

Let’s get your Python environment up and running!

How to Install Python on Windows

Here’s how you can install Python on Windows quickly and without any hassle:

Head to python.org/downloads
Download the latest Python 3.x release.
Run the installer, and don’t forget to check the box that says:

“Add Python to PATH”
Choose “Install Now” and let it finish.

Alternatively, you could also use the MIcrosoft Store to install Python. This is a simpler method for personal devices, and ensures automatic updates for your Python installation. Just search for “Python” in the Store, install, and confirm with the following code on powershell. If python installation has been successful, you’ll see the version number:

python –version

Once you’ve installed Python on Windows, the next thing is to get an IDE, which is basically the environment on which you run your Python scripts. For starters, you can begin with visual code, using the following steps:

Install Visual Studio Code (VS Code):
- Download from code.visualstudio.com
- Install and open it.
Add Python Support to VS Code:
- Open VS Code
- Go to Extensions (Ctrl+Shift+X)
- Search for Python
- Install the official extension by Microsoft
Pick Your Python Interpreter:
- Press Ctrl+Shift+P to open the Command Palette
- Type “Python: Select Interpreter”
- Choose the one labeled with the version you just installed

Finally, you have the Python installation and IDE set up completed in Windows. To verify this, run a basic program. Open the terminal in VS Code (Ctrl + backtick or View > Terminal) and type:

python

You should see the Python prompt (>>>). Now try typing:

print(“Hello, Python!”)

You’ll see the string printed back on the console! You did it. You’re officially writing Python on Windows!

Now, let’s see how we can install Python in macOS.

Watch: Installing Python | Python Programming | Tutorials on Python – Imarticus.

How to Install Python in Mac (macOS)

Installing Python on macOS is just as simple as how to install Python in Windows, but with a few mac-specific steps:

1. Start by check if Python is already installed. macOS often comes with Python 2.x pre-installed. For that, open terminal and type:

python3 –version

If you see a 3.x version, you may already have it.

2. Install Homebrew (If Needed)
If you want better control over versions, first install Homebrew.

3. Install Python via Homebrew
Once Homebrew is set up, type:

brew install python

4. Verify It Works

python3 –version

If you get the Python version printed, congratulations—you now have Python running on your Mac.

Now, let’s understand how to install Python in Ubuntu.

How to Install Python Ubuntu (Linux)

Your Ubuntu OS comes preinstalled with Python. However, you need to ensure you have the altes installation in place. For that:.

1. Update the List of Available Packages

Press Ctrl + Alt + T to get your Terminal on. Then, run the following command to refresh your package list.

sudo apt update

This command fetches updates for your package manager without installing them yet.

2. Upgrade Existing Packages

Run the following command to upgrade your existing software:

sudo apt upgrade

This will bring all installed packages on your system up to date, reducing compatibility issues during the Python installation.

3. Install Python in Ubuntu

Now, you’re ready to install Python. Change the version number as per your requirement, in the example we’ve used version 3.10:

sudo apt install python3.10

This way, you’ll quickly and seamlessly download and install the specified Python version on your. To check whether it has been done successfully, type:

python3.10 –version

You should now see a message displaying the installed version of Python.

With that, you have successfully learnt how to install Python on Ubuntu, along with installing Python on Mac and Windows.

Watch: PYTHON for Beginners: Learn Python Programming from Scratch (Step-by-Step) | Module 01

Conclusion

The installation process for Python is complete so now you can start learning its functions. But where should you begin?

Python serves as the perfect partner for people who want to analyze financial trends or forecast markets or begin a career in data science. It is essential to select a program which delivers Python education through practical real-world financial analysis applications in the industry.

This data science course teaches Python fundamentals through Python fundamentals and their application in finance-focused learning environments. Developed by Imarticus Learning, the course is for people who want to eventually build a solid career in data science and analytics, starting from the very foundations.

Frequently Asked Questions (FAQs)

1. What’s the quickest way to install Python in Windows?

Go to python.org and get the latest Windows installer. Don’t forget to check the “Add Python to PATH” radio button while installing.

2. I have a Mac. How do I install Python without breaking the system version?

macOS usually comes with an older version of Python (usually Python 2.x) already installed. It’s wise to not clobber the system version, so install Python on Mac using Homebrew. Once you have Homebrew installed, you can simply run brew install python in Terminal.

3. I am using Ubuntu. Is Python installed, or do I need to install it myself?

A majority of Ubuntu systems have Python installed in them. Nevertheless, in order to make sure that you have got the latest version installed, open the Terminal and type in sudo apt update and then sudo apt install python3.

5. Is Python reinstallation necessary if you change from Windows to Mac or Ubuntu?

Yes, Python installations are platform-specific. So, if you change OS, you will need to figure out how to re-install Python again.

Top 5 Robotic Process Automation (RPA) Tools in 2025

Posted on July 2, 2025July 2, 2025 by Imarticus Learning

Automation is now a part of everyday work. From finance to logistics, nearly every industry now relies on robotic process automation (RPA) to get routine work done faster, with fewer mistakes.

For fintech professionals in particular, understanding the top RPA tools can help you stay efficient, stay compliant, and scale operations without adding headcount.

And if you’re trying to build a career around finance and automation, joining the right fintech courses can help bridge both worlds, giving you the tech insight and business foundation you need.

In this article, we break down what is RPA tool, explain why it matters, and highlight five RPA tools leading the way in 2025.

What Is RPA Tool?

An RPA tool is software designed to automate repetitive tasks. Think of it like a digital worker that follows rules. It clicks buttons, fills in forms, and copies data from one system to another, all without human input.

These tools mimic human actions, but they do it 24/7, without breaks, fatigue, or manual error.

They’re commonly used to:

Process transactions
Update records
Reconcile accounts
Generate reports
Move data between legacy systems and modern apps

When paired with AI, some RPA tools even start learning patterns and adjusting without needing code rewrites.

Why Do Fintech Teams Rely on RPA Tools?

In fintech, speed and accuracy are critical. You’re handling personal data, financial records, compliance documents. Any mistake could mean a loss—or worse, a fine.

RPA tools help solve common pain points like:

Manual onboarding processes
KYC/AML checks across multiple platforms
Loan processing
Report generation for regulators
Settlement and reconciliation of payments

And they’re not just for back-end ops. Frontline teams use robotic process automation software to send updates, trigger alerts, or sync CRM tools.

Benefits of RPA Tools in Fintech

Area of Impact	How RPA Helps
Compliance	Automates checks and reporting, reduces regulatory risk
Efficiency	Saves time on manual, rule-based tasks
Cost Savings	Reduces the need for large processing teams
Accuracy	Removes human error from routine entries
Customer Experience	Speeds up response times and service delivery

Watch: What is the future of Fintech – Imarticus Learning

Top 5 RPA Tools in 2025

Let’s get to the list. These five RPA tools are leading in terms of usability, integration, AI capabilities, and adoption across industries.

1. UiPath

UiPath remains one of the most popular RPA tools in the market. Known for its user-friendly interface and strong developer community, UiPath supports everything from small process automation to full enterprise workflows.

Why It’s Good:

Drag-and-drop visual builder
Integration with AI and machine learning tools
Strong documentation and online support
Cloud and on-prem options

Best For: Medium to large enterprises with structured IT teams

2. Automation Anywhere

Automation Anywhere offers powerful robotic process automation software with a focus on smart bots. Their cloud-native platform is light, fast, and secure.

Why It’s Good:

Built-in analytics dashboard
Digital assistants for repetitive tasks
Supports attended and unattended bots
Works well with Salesforce, SAP, Oracle

Best For: Organisations looking for scalable automation across multiple departments

3. Microsoft Power Automate

If your organisation already uses Microsoft 365, Power Automate (formerly Microsoft Flow) is a great entry point.

Why It’s Good:

Easy integration with SharePoint, Teams, Excel
Strong ecosystem of templates
Good for automating small, frequent tasks
Affordable for Microsoft users

Best For: SMEs and departments with simple automation needs

4. Blue Prism

Blue Prism focuses more on enterprise-grade automation. It’s built with IT governance in mind, making it ideal for industries like finance and healthcare.

Why It’s Good:

Highly secure and scalable
Strong audit trails and access controls
Works well in hybrid cloud setups
Heavy focus on compliance

Best For: Regulated industries and companies with strict IT policies

5. Kofax RPA

Kofax stands out for its document-heavy use cases. If your process involves scanning, reading, or extracting data from forms or PDFs, this is a strong contender.

Why It’s Good:

Optical character recognition (OCR) is strong
Integrates with case management systems
Good fit for document-intensive workflows
Solid analytics layer for process monitoring

Best For: Insurance, banking, and legal firms

Quick Comparison of Top 5 RPA Tools

RPA Tool	Best Feature	Ideal User Base
UiPath	Easy workflow builder	Enterprises with technical teams
Automation Anywhere	Smart bots and analytics	Mid-large businesses
Power Automate	Microsoft 365 integration	SMEs using Microsoft tools
Blue Prism	Governance and compliance controls	Finance and healthcare organisations
Kofax	OCR and document automation	Firms processing physical documents

Watch: What is Fintech – Imarticus Learning

How to Choose the Right RPA Tool

Not every tool fits every business. When choosing robotic process automation software, consider:

Integration
Does it connect easily to your existing systems?
Scalability
Can it handle future growth?
Ease of Use
Can your business users set up bots, or will IT need to help?
Support & Community
Is help available when you get stuck?
Security
How does the tool protect sensitive data?

Remember. Match the tool to your processes, not the other way around.

Conclusion

As automation becomes more embedded in business operations, the importance of choosing the right RPA tools has never been greater. From document-heavy workflows to large-scale fintech operations, these software solutions are helping companies move faster and with more confidence.

But tools are just one part of the picture.

Understanding how robotic process automation software fits into larger strategies, such as compliance, customer experience, and cost reduction, is what separates professionals from beginners.

For those building careers at the intersection of finance and tech, fintech courses like the PGDM in Fintech offered by Imarticus Learning provides a structured path. It combines foundational knowledge with hands-on exposure to the tools, techniques, and thinking required in the fintech industry.

FAQs

What is RPA tool in simple terms?
It’s a software that copies what humans do on a computer like clicking, copying data, and submitting forms, but does it faster and without mistakes.

Are RPA tools expensive?
Some are free or low-cost (like Power Automate), while enterprise solutions (like Blue Prism) come with higher price tags. Pricing depends on your usage scale.

Do I need coding to use robotic process automation software?
Not always. Many tools now offer no-code or low-code options. Still, basic logic and workflow understanding help.

Can RPA work with AI?
Yes. Many RPA tools now integrate with machine learning models to make smarter decisions. This is called intelligent automation.

Which RPA tool is best for small fintech startups?
Power Automate or UiPath Community Edition offers a good balance of price and capability for small teams.

Is RPA a long-term solution or temporary fix?
It depends. For repetitive, rules-based work, it’s ideal. But over time, native system upgrades might replace the need for bots.

How do fintech professionals learn RPA implementation?
Many choose specialised fintech courses that include modules on automation, data handling, and process optimisation.

Top Investment Strategies Every FinTech Professional Should Know

Posted on July 2, 2025July 2, 2025 by Imarticus Learning

In fintech, everything moves fast. New tools, new trends, new expectations. But when it comes to investing, the basics still matter. You need clear thinking, smart timing, and a strong plan to protect and grow wealth.

That’s why fintech professionals can’t just rely on tech skills or product knowledge. They also need to understand solid investment strategies, because the tech might change, but the financial principles behind it don’t.

For those looking to lead in this space, taking a structured MBA in Fintech can bridge that gap, combining technical expertise with sound financial judgement.

This article breaks down key investment strategies fintech professionals should know, including practical portfolio management tips and fintech investing approaches that work in 2025.

Why Investment Strategy Matters in FinTech

In a sector built around speed and innovation, it’s easy to forget that investing rewards patience. The right strategies help fintech professionals manage both personal and client capital with discipline, even when markets turn unpredictable.

Understanding investment strategies is useful whether you’re:

Building a fintech product that supports investments
Managing a digital asset portfolio
Advising clients on allocation or risk
Making your own investment decisions

It gives context to the numbers, the news, and the risks.

What Are the Core Types of Investment Strategies?

Let’s start with the core investment strategies. Every approach to investing falls under a few broad strategies. Knowing these helps you pick the right method or blend of methods for a given goal. Each one has its pros and challenges. The key is understanding when and how to apply them.

Strategy Type	Description	Best Suited For
Value Investing	Buying undervalued stocks with long-term potential	Patient investors focused on fundamentals
Growth Investing	Targeting companies expected to grow faster than average	Those chasing capital appreciation
Index Investing	Buying broad market ETFs or index funds	Passive investors looking for market-level returns
Income Investing	Focusing on dividend or interest-producing assets	Investors needing regular cash flow
Momentum Investing	Following stocks with strong upward trends	Traders comfortable with volatility

Portfolio Management Tips for FinTech Professionals

Managing a portfolio well means more than buying and holding. It’s about balance, review, and consistency.

Here are five essential portfolio management tips:

Diversify across asset classes
Spread investments across stocks, bonds, real estate, and possibly crypto. Don’t put all your eggs in one basket.
Review risk regularly
What was a safe asset last year might be volatile today. Adjust your risk profile as the market shifts.
Don’t overreact to noise
Fintech news moves fast. Filter out the hype and stick to your framework.
Use stop-loss wisely
Protect your downside, especially in volatile assets.
Rebalance quarterly
Check whether any holding has grown too large and shifted your asset mix.

Watch: Types of Investment Decisions – Master Capital Allocation & Business Growth | Module 02 I Imarticus Learning

Fintech Investing: What Makes It Different?

Fintech investing involves strategies built around emerging financial technologies. These can include:

Buying equity in early-stage fintech startups
Trading in digital assets (e.g., crypto, DeFi tokens)
Using AI-driven investment platforms
Allocating capital to robo-advisors or smart portfolios
Participating in peer-to-peer lending

This area blends innovation with high risk and high potential. Fintech investing demands sharper due diligence, clear exit planning, and a good sense of timing.

How Professionals Use Technology in Strategy

Tech plays a growing role in how people manage investments. For fintech professionals, this is an advantage.

Here’s how tools help shape investment strategies:

Robo-advisors automate allocation and rebalancing
AI platforms identify market patterns for trend-following
Blockchain data gives insights into DeFi and crypto behaviour
Mobile dashboards let you track portfolio performance in real-time

Remember, human judgment still matters. Don’t outsource your thinking completely.

Investment Strategy by Time Horizon

Planning your investments based on how long you want to hold them? Here’s a general breakdown.

Time Frame	Suggested Strategy	Risk Level
Under 1 year	Liquid funds, short-term bonds	Low
1–3 years	Balanced portfolio, income focus	Moderate
3–7 years	Growth and value stocks, real estate	Medium–High
7+ years	Equity-focused, high-growth, private equity	High

Tip: Different goals need different timelines. Retirement planning isn’t the same as saving for a house.

Common Mistakes FinTech Professionals Make with Investing

Even smart people can get it wrong. Here’s what to avoid:

Chasing hype coins or penny stocks
If it sounds too good to be true, it probably is.
Ignoring fees
Small platform or trading fees eat into long-term returns.
Overtrading
Checking prices daily often leads to panic selling or rushed buying.
Too much faith in automation
Tech is helpful, but oversight is still your job.
No exit strategy
Every investment should have a condition under which you sell.

Formulas That Help Simplify Strategy

You don’t need to be a maths whiz, but these two simple formulas help build smarter portfolios:

1. Rule of 72 (to estimate how long it takes to double your money):

Time to Double (years) = 72 ÷ Annual Rate of Return

So if you expect a 6% return:

72 ÷ 6 = 12 years

2. Sharpe Ratio (measures risk-adjusted return):

Sharpe Ratio = (Portfolio Return − Risk-Free Rate) ÷ Standard Deviation

The higher the Sharpe Ratio, the better your return for the risk taken.

Conclusion

In 2025, fintech professionals are expected to do more than keep up. They’re expected to lead. Whether managing client portfolios, launching investment products, or building platforms from scratch, a clear grip on investment strategies is non-negotiable.

Know the basics. Use technology smartly. Plan across time horizons. And always keep risk on the radar. The best fintech leaders not only know how to build the tech but also understand what the money behind it is doing.

If you’re serious about shaping the future of fintech with solid investment sense, an MBA in Fintech by Imarticus Learning is a strong step forward. They offer blended learning with real-world relevance, so graduates are ready to think like investors, not just coders or analysts. You learn how investment strategies work, how to manage risk at scale, and how to tie financial decision-making with innovation.

Frequently Asked Questions

What are the best investment strategies for fintech professionals?
Diversification, value investing, and growth strategies are a good base. Pair them with fintech-specific insights like crypto trends or startup due diligence.

What’s the difference between fintech investing and traditional investing?
Fintech investing focuses more on innovation, digital assets, and platform-driven investments. It often involves higher risk and newer markets.

How can I manage my portfolio better?
Diversify, monitor regularly, rebalance quarterly, and avoid emotional decisions. Use automation tools, but review them.

Are robo-advisors reliable for long-term investing?
They can be, if set up properly. But it’s wise to monitor performance and not rely blindly on algorithms.

What role does time horizon play in strategy?
A major one. Short-term goals need safer assets. Long-term goals can afford more risk.

Do fintech pros need formal education in investing?
It helps. Technical skill isn’t enough when managing money. Courses like an MBA in Fintech provide context and structure.

Is crypto a smart part of investment strategies now?
It depends on your risk tolerance. It can be part of a diversified portfolio, but never the whole thing.

How to Build a Winning Social Media Strategy in 2025?

Posted on July 2, 2025July 2, 2025 by Imarticus Learning

The social media game has changed. Again.

Trends come and go faster than ever. Platforms update every month. Audiences grow sharper, more selective. Yet, one thing holds steady: if you want results, you need a solid social media strategy.

This isn’t about posting more often or chasing every new feature. It’s about structure. Knowing what you’re saying, who you’re talking to, and why it matters.

For marketing professionals aiming to lead the conversation and shape the way brands think, a strong chief marketing officer course can sharpen that strategy mindset and tie business goals with audience behaviour.

Let’s break down how to build a social media strategy that actually works in 2025.

What Is a Social Media Strategy?

A social media strategy is a structured plan for how a brand uses social platforms to reach specific business goals. It’s not about being everywhere. It’s about being effective where your audience actually listens.

A good strategy includes:

Clear objectives (brand awareness, leads, customer support)
Defined audiences and personas
Platform-specific goals and content types
Posting schedules and workflows
Tools for tracking and reporting performance

Without a plan, social media turns into noise. With one, it becomes a steady voice your audience trusts.

Watch: Deploying ML on Cloud: Exploratory Data Analysis & Visualisation I Imarticus Learning

What Is a Social Media Strategy vs. Social Media Tactics

Component	Social Media Strategy	Social Media Tactics
Focus	Long-term goals and structure	Day-to-day content and campaigns
Purpose	Ties into business outcomes	Drives short bursts of engagement
Measured By	KPIs (e.g. reach, engagement, conversions)	Immediate response metrics (likes, shares)
Examples	Plan to build loyalty on LinkedIn in 12 months	Posting a carousel for a new product today

Key Elements of a Strong Social Media Strategy

Let’s simplify the essentials of a strong social media strategy.

Clear Goals
Know what you’re trying to achieve. Awareness? Leads? Community? It shapes every post.
Right Platforms
Don’t try to be everywhere. Choose platforms where your audience spends time and where your brand fits.
Audience Profiles
Understand who you’re talking to. What do they care about? How do they use social?
Content Buckets
Plan categories. Mix brand stories, educational posts, user stories, behind-the-scenes, and product features.
Publishing Schedule
Stick to a regular rhythm. Consistency beats volume.
Metrics That Matter
Don’t chase vanity metrics. Focus on shares, saves, comments, time viewed, and conversions.

Watch: Overview on Social Media Analytics – #KnowledgeBytes | Imarticus Learning

Building a Social Media Content Strategy

Now comes the part people often skip and that is, content structure. A strong social media content strategy doesn’t just react. It plans.

Example Content Buckets for B2C and B2B

B2C Brand Content Types	B2B Brand Content Types
User stories and testimonials	Industry insights and reports
Product usage videos	Case studies and whitepapers
Behind-the-scenes photos	Thought leadership from founders
Promotions and contests	Webinars and product demos
Community shout-outs	Infographics and how-tos

Use a content calendar to plan these weekly or monthly. Repurpose good posts across formats. What starts as a blog can become a carousel, a story, and a quote post.

How to Align with Platform Trends Without Losing Focus

Every year brings new formats. Reels. Threads. Carousels. AI captions. And in 2025, that pace hasn’t slowed down. So how do you keep up?

Test new features early, but don’t abandon what works
Reuse your best-performing content with updates
Use native tools for each platform as each one rewards you for staying inside their system
Check which content is saving you time, money, or boosting comments every week

Tools That Support Your Social Media Strategy

Good tools save you hours. Great tools help you scale. Here’s a look:

Top Tools by Function

Function	Tool Suggestions
Scheduling and Planning	Buffer, Later, Sprout Social
Analytics and Reporting	Sprinklr, Iconosquare, Native platform tools
Graphic Design	Canva, Adobe Express
Listening and Monitoring	Brandwatch, Mention, Hootsuite
Team Collaboration	Notion, Trello, ContentStudio

Set reminders to review performance monthly. Drop what’s not working. Double down on what is.

Real-World Examples of Effective Strategies

Example 1: A Healthcare Brand on LinkedIn
Instead of daily posts, they focus on 3 in-depth updates each week backed by case studies and doctor-led insights. Comments grow steadily. Leads increase. Trust builds over time.

Example 2: A Fashion Brand Using Instagram Reels
They post three reels a week that include behind-the-scenes clips, styling tips, and customer transformations. Engagement triples over three months. Same content, repackaged with clear purpose.

Mistakes to Avoid in 2025

Many strategies fail for simple reasons:

No real goal: Posting without a clear outcome leads to weak results.
Overcomplication: Too many platforms, no consistency.
Ignoring comments: Engagement is two-way. Respond fast.
No analysis: If you’re not reviewing insights, you’re just guessing.
Trying to go viral every week: Sustainable engagement matters more.

How CMOs Think About Social Strategy

In 2025, the Chief Marketing Officer role has evolved. CMOs not only micromanage posts, but also set direction. They link content with business strategy. They ask:

Does this content build our reputation?
Are we consistent in our message across channels?
Do our social efforts tie into the sales funnel?

Conclusion

Social media in 2025 is faster, louder, and more saturated. But clarity still cuts through.

The right social media strategy both follows and filters trends. It keeps your brand focused, your content meaningful, and your results measurable.

Whether you’re running a startup page or leading global campaigns, the same rule applies: speak with purpose, post with consistency, and track what matters.

For marketers stepping into leadership, courses like the chief marketing officer specialisation by Imarticus Learning help bridge the gap between content planning and business leadership.

Frequently Asked Questions

What is a social media strategy and why do I need one?
It’s a plan that connects your business goals to your social media actions. Without it, your content often lacks focus and consistency.

What is the difference between a social media strategy and a content strategy?
Your social media strategy sets the overall direction. The content strategy defines what types of posts you’ll share and when.

Which platforms should I focus on in 2025?
Depends on your audience. Instagram, LinkedIn, and YouTube remain strong. Threads and Pinterest are gaining traction depending on niche.

How often should I post on social media?
Quality matters more than quantity. For most brands, 3–5 times per week is ideal, balanced across stories, reels, and regular posts.

What’s the most overlooked part of a social strategy?
Comment management. Many brands forget that replying, liking, and acknowledging feedback is part of engagement, not a bonus.

Can one person manage all social accounts alone?
It’s possible, but challenging. Using tools for scheduling and reporting can help. As brands grow, a team or agency becomes more effective.

Do paid ads need to be part of the strategy?
Not always, but in 2025, organic reach alone rarely drives big growth. Even a small ad budget can help the right content go further.

Cloud Strategies for 2025: Embracing Multi-Cloud and Hybrid Architectures

Posted on July 2, 2025July 2, 2025 by Imarticus Learning

Over the last few years, cloud has gone from a future bet to a present necessity. What started as simple storage has become the foundation of how businesses run, scale, and survive change. In 2025, having a flexible and forward-thinking cloud strategy is no longer optional. It’s how organisations keep up, stay secure, and stay in control.

And it’s not just about picking AWS or Azure. That’s the past. Today’s leaders think across clouds. They blend on-premise with cloud-native. They adapt fast to what the business actually needs.

For those leading this shift, knowing where things are headed is vital. If you’re moving into senior tech roles or driving architecture at scale, a strong Chief Technology Officer Programme can prepare you with the tools to guide these decisions confidently.

This article breaks down the state of cloud strategy in 2025, how hybrid cloud setups work, what is cloud-first strategy today, and why multi-cloud isn’t just a buzzword anymore.

What Is Cloud First Strategy?

A cloud-first strategy means that whenever a company plans to build or upgrade systems, the first option considered is cloud. It’s a mindset. Instead of asking “Can we move this to the cloud?” teams ask, “Is there a reason this should be on-premise?”

This doesn’t mean everything must be cloud-based. It just means the business starts with cloud as the default, and uses on-premise or edge options where they make more sense.

Here’s what it typically looks like in action:

New apps are built in the cloud unless there’s a clear need not to
Legacy systems are reviewed for migration opportunities
Cloud-native tools are preferred for monitoring, automation, and security
Teams are trained to manage cloud-first environments

Cloud First Strategy vs. Cloud Ready

Feature	Cloud First Strategy	Cloud Ready
Default for new systems	Cloud-based	Either on-premise or cloud
Infrastructure focus	Virtual, elastic, cloud-native	Legacy plus cloud
DevOps alignment	Essential	Optional
Business mindset	Cloud as priority	Cloud as backup option

Understanding what is cloud first strategy helps clarify how companies now approach growth without building more physical infrastructure.

Hybrid Cloud: Where Flexibility Meets Control

A hybrid cloud model combines on-premise systems with public or private clouds. It gives companies more control, without losing out on the benefits of scale and cost-efficiency from the cloud.

Why is this so popular now? Because many organisations still rely on systems that can’t or shouldn’t be fully moved to the cloud.

Examples include:

Banks keeping sensitive data on-premise while running analytics in the cloud
Manufacturers syncing edge devices with cloud control centres
Healthcare firms keeping patient records local but using cloud for processing

A good hybrid cloud setup connects both environments smoothly. Data flows securely. Apps work across both. Teams aren’t stuck waiting on one system to catch up with the other.

Public Cloud vs. Private Cloud vs. Hybrid Cloud

Feature	Public Cloud	Private Cloud	Hybrid Cloud
Cost Efficiency	High	Lower	Medium
Control & Security	Lower	High	Medium–High
Flexibility	High	Medium	Very High
Use Case	Startups, SaaS	Finance, Healthcare	Enterprises with mixed workloads

A smart cloud strategy doesn’t pick just one, it picks the combination that works.

Why Multi-Cloud Is Becoming the New Normal

In 2025, relying on one cloud provider feels risky. Outages happen. Prices go up. Features vary. That’s why more companies are adopting multi-cloud strategies—using two or more cloud providers at once.

Here’s how it helps:

Avoid lock-in – You’re not stuck with one provider’s tools, pricing, or roadmap
Better resilience – If one provider fails, services can switch to another
Customised workloads – Use Google Cloud for AI, Azure for enterprise tools, AWS for infrastructure

A multi-cloud approach lets teams pick the right tool for the job, not just what the IT contract says.

Building a Cloud Strategy That Works in 2025

So, what makes a good cloud strategy today?

Clear Ownership
Know who’s responsible for cloud decisions—architecture, security, cost.
Mix of Cloud Models
Use public, private, and hybrid cloud options depending on workload needs.
Cost Visibility
Build tools and processes to track cloud spending in real time.
Security First
Encrypt everything. Apply zero trust models. Automate compliance wherever possible.
Developer Enablement
Use cloud-native services that speed up deployment, testing, and scaling.

Common Challenges and How to Solve Them

Even the best strategies hit speed bumps. Here are some of the usual suspects—and how leaders deal with them.

Uncontrolled Spend
Cloud bills can spiral if left unmonitored. Use usage alerts, budget caps, and cost reports to stay in control.
Shadow IT
Teams sometimes bypass IT and use their own cloud services. Solve this with education, support, and better governance—not punishment.
Overengineering
Just because something is possible doesn’t mean it’s practical. Keep architecture simple where you can.
Skill Gaps
The cloud moves fast. Upskilling needs to be part of every team’s quarterly plan.

Real Use Cases That Show the Shift

Use Case 1: Retail Scaling on Hybrid Cloud
A national retail brand runs its in-store systems on-premise but connects them to cloud services for inventory updates, payments, and analytics. This lets them run offline if needed—while still syncing data across regions.

Use Case 2: Start-up Using Multi-Cloud for Flexibility
A growing fintech platform starts with AWS. As their AI tools mature, they adopt Google Cloud’s ML stack. Meanwhile, they store compliance-heavy data in Azure. The setup keeps them flexible and scalable.

These examples show why cookie-cutter setups no longer work.

The CTO’s Role in Cloud Strategy

The CTO’s role involves choosing tech that aligns cloud decisions with business goals.

Here’s what strong CTOs focus on in 2025:

Linking cloud usage to product speed and innovation
Building guardrails so teams can move fast without breaking things
Ensuring vendor contracts support long-term flexibility
Driving cloud maturity across the org and not just in IT

Conclusion

The cloud isn’t one thing anymore. It’s a mix of tools, environments, and strategies tailored to each business. In 2025, a strong cloud strategy uses a combination of hybrid cloud, multi-cloud, and cloud-first principles to stay resilient and ready for whatever’s next.

The key? Flexibility with control. Speed with structure. Strategy that’s built for scale—without ignoring the small stuff.

For those shaping the future of IT, learning how to balance all this takes more than experience. It takes guidance. The Chief Technology Officer Programme by Imarticus Learning gives professionals the clarity and confidence to lead this shift head-on.

Frequently Asked Questions

What is cloud first strategy in simple terms?
It means a company always starts by considering cloud solutions before looking at on-premise options.
How is hybrid cloud different from multi-cloud?
Hybrid cloud blends on-prem and cloud systems. Multi-cloud uses two or more public cloud providers without necessarily having on-prem components.
Why are companies adopting multi-cloud strategies?
To avoid vendor lock-in, improve reliability, and use best-in-class tools from different providers.
What are the main benefits of hybrid cloud?
Flexibility, data control, local performance, and smoother compliance handling.
How can companies control cloud costs better?
Set budgets, monitor usage, automate alerts, and review billing regularly.
Is cloud suitable for every business?
Most businesses benefit from it, but some workloads (e.g., real-time industrial systems) may still need on-premise infrastructure.

What’s the CTO’s responsibility in cloud planning?
The CTO ensures cloud strategy supports business growth, keeps risks in check, and empowers teams to innovate safely

How Accounting Policies Impact Business Valuation

Posted on July 2, 2025July 2, 2025 by Imarticus Learning

Valuation looks like a number on a spreadsheet. A clean figure, maybe the result of a fancy formula. But under that number is a whole set of decisions, some big, some small, that shape the final outcome. Many of these decisions come from accounting policies.

Now, for anyone in finance, accounting, or leadership, understanding how accounting policies and valuation connect isn’t optional. It’s essential. The wrong assumption or overlooked detail can shift a company’s perceived worth by millions.

If you’re working toward senior financial roles or already managing high-stakes numbers, a structured CFO course can prepare you to ask the right questions and lead with insight, not just instinct.

Let’s look at how accounting policies affect business valuation, with tables, examples, and key concepts explained simply.

What Are Accounting Policies?

Accounting policies are the rules and guidelines that a company follows when preparing its financial statements. These aren’t just methods—they reflect how a business reports everything from revenue to depreciation to taxes.

While standards like IFRS and GAAP provide the framework, there’s room for choice. And that choice can shape how a company looks on paper.

Area of Policy	Common Methods	Example Impact on Valuation
Depreciation	Straight-line vs. reducing balance	Affects asset value and profits
Inventory Valuation	FIFO vs. Weighted Average	Impacts cost of goods sold and margin
Revenue Recognition	Point-in-time vs. over-time	Changes timing of reported income
Expense Capitalisation	Capitalise vs. expense immediately	Alters profit and asset base
Provisioning for Bad Debt	Conservative vs. aggressive provisioning	Impacts net receivables and EBIT

Understanding what are accounting policies, and how different approaches work, is the first step to spotting how they affect business valuation.

Accounting Policies and Valuation: What’s the Link?

Business valuation often depends on financial metrics like earnings, EBITDA, net assets, or future cash flows. These are all shaped by accounting decisions. Here’s how:

EBITDA can look higher if depreciation is delayed or reduced.
Net income can fluctuate depending on when revenue is recognised.
Asset value may change based on inventory and depreciation methods.
Liabilities can be understated if future risks aren’t adequately provisioned.

That’s why two similar companies, with the same revenue, may have different valuations because they treat expenses, income, and risk differently in their books.

Valuation Methods and Accounting Sensitivity

Valuation Method	Impact of Accounting Policy Choices
EBITDA Multiple	Influenced by depreciation, provisioning, leases
Net Asset Method	Affected by capitalisation, depreciation
DCF (Discounted Cash Flow)	Depends on revenue recognition, tax treatment
Book Value	Directly shaped by all accounting policy decisions

The more aggressive the accounting, the more inflated the earnings may appear, especially in the short term. That’s why understanding accounting policies and valuation together is so crucial.

Real-World Scenarios That Show the Impact

Scenario 1: Tech Startup Revenue Timing

Two SaaS companies both sign a ₹1 crore annual contract.
Company A recognises the full amount upfront.
Company B spreads it over 12 months.

Result? Company A shows a profit bump this quarter. Looks more valuable to investors. But the underlying cash flow hasn’t changed. This timing difference can distort valuation if you don’t adjust for it.

Scenario 2: Inventory in Inflationary Times

Company X uses FIFO.
Company Y uses weighted average.

When input costs rise, FIFO makes Company X’s cost of goods sold appear lower, increasing its gross margin. Looks great on paper—until someone realises it’s a temporary effect.

These aren’t just accounting quirks. They directly affect decisions around M&A, funding, and investment.

How Analysts Adjust for Accounting Policies

When valuing businesses, analysts rarely take financials at face value. Instead, they make normalisations.

Here’s what they might adjust:

Change depreciation to standard rates for comparison
Adjust one-time gains or losses out of earnings
Convert revenue recognition to a consistent policy
Estimate provisions if the current ones seem too lenient
Recalculate inventory values for a fair cost structure

Such adjustments are based on the principle of substance over form. What matters is economic reality, not just how it’s reported.

Investor Perspective: Why This Matters

Investors care about consistency and comparability. If one company books revenue early and another spreads it out, direct comparison becomes misleading.

That’s why:

Private equity firms often rework EBITDA before finalising deals
Public market analysts strip out certain accounting choices to level the field
Auditors may flag aggressive or inconsistent policies as red flags

In short, accounting policies tell a story, and smart investors always read between the lines.

CFO’s Role in Accounting Policy Decisions

CFOs play a key role in setting and communicating accounting policies. The choices made here reflect a company’s culture, risk appetite, and transparency.

Key CFO duties include:

Ensuring policies match the business model
Aligning with auditors on complex areas
Reporting changes clearly in financial statements
Explaining policy impacts to investors and the board

A strong CFO doesn’t manipulate policies—they manage them responsibly and use them to signal trust.

Conclusion

Accounting policies shape financials, and financials shape valuation. If those policies aren’t clearly understood, comparisons fall apart. Investments become risky. And decisions get made on shaky ground.

Whether you’re a CFO, investor, analyst, or founder, knowing how accounting policies and valuation connect can give you an edge. Because what you see on the balance sheet isn’t always the whole story.

Strong financial leadership means asking the right questions—and sometimes, challenging the numbers you’re handed. For those ready to lead with clarity, courses like the CFO course by Imarticus Learning can help you get there.

Frequently Asked Questions

What are accounting policies in simple terms?
They’re the rules a company uses to prepare its accounts. These rules decide how revenue, costs, and assets are recorded.

Why do accounting policies affect valuation?
Because they change how profits and assets appear. Small changes in policies can make a big difference in how valuable a business seems.

Can companies choose their own accounting policies?
Yes, within the limits of accounting standards like IFRS or GAAP. This flexibility means comparisons can get tricky without adjustments.

What’s the difference between accounting policies and estimates?
Policies are the methods used (e.g., straight-line depreciation). Estimates are the inputs (e.g., useful life of an asset).

Do changes in accounting policy need to be disclosed?
Yes. Companies must explain the change and its impact on financials in their annual reports.

How do investors adjust for different accounting policies?
They normalise figures, adjusting earnings or assets to make fair comparisons across companies.

Should CFOs manage or control accounting policy choices?
They should guide decisions, ensuring consistency, transparency, and alignment with business reality, not use policies to window-dress numbers.