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Asian Journal of Management
Year : 2018, Volume : 9, Issue : 2
First page : ( 929) Last page : ( 932)
Print ISSN : 0976-495X. Online ISSN : 2321-5763.
Article DOI : 10.5958/2321-5763.2018.00147.6

A Study on the Investing Pattern of Mutual Fund Investors: A Special reference to the J and K Mutual Fund Investors

Singh Gurpreet1,*, Sharma Sidhartha2

1Post Graduation Department of Commerce and Bussiness Administration, Khalsa College, Jalandhar City, Punjab, India

2Department of Commerce and Business management, DAV University, Jalandhar City, Punjab, India, Sidharthadav1990@gmail.com

*Corresponding Author E-mail: gsg2100@yahoo.co.in

Online published on 25 December, 2018.


Ghost assets are a recent terminology which enters in the world of accounting. Many people cannot withstand a good ghost story. However, while a good ghost story is innocuous, ghost assets are not. Many businesses are already conscious of how a fixed asset tracking solution is dominant for the profitability and stability of their operations. Dealing with the vexatious spirits emerging around Halloween's enough to make anyone restless, but in the scary world of fixed asset management, there are two terrifying issues-Ghost and Zombie Assets-that can haunt inventory and profitability of business house throughout the year. Ignorance of such ghosts in the business can be the killer for small businesses, on an average, one quarter of all financial, insurance and tax related benefits are related to ghost assets, the bottom line of business is greatly affected due to poor accounting practices. This paper laid emphasis on the basic premise of ghost assets; it impacts business profitability, and how to get rid of them.



Fixed Asset Management, Ghost and Zombie Assets, Inventory, Profitability.


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