Accounts Articles
Salient Features Of IAS 16: Property, Plan and Equipment
IAS 16 pertains to the Property, Plant and Equipment: - their accounting treatment, recognition and determination of their carrying amounts, depreciation charges and impairment losses. Some of the major points of this standard with reference to the
Shares held as investment & Shares held as Stock-in-Trade
Distinction between shares held as stock-in-trade and shares held as investment - tests for such a distinction 1.The Income Tax Act, 1961 makes a distinction between a capital asset and a trading asset. 2. Capit
PCC Preparation Style
Hello everyone. Good morning. Accounts is totally practical exam. But still contain theory and theory questions repeat everytime. So I really request to all of you to please complete the compiler and read the paper's theory till year 2000.
Accounting Frauds
MANIPULATIONS THROUGH ACCOUNTING AND FRAUDS: Introduction: India figures amongst the top nations so far as stashing the black money abroad is concerned. It is estimated that one fifth of our GDP is there running parallel in the economy which transl
Human Resource Accounting
Human resource are the greatest assets of any company. You can raise tariffs or prevent MNCs from entering, but you cannot stop employees from leaving if they are unsatisfied.
Basic Steps involving to install the Costing system
Introduction: Costing system is an important tool for Cost control and cost optimization in any type of organization. Each industry has got different type of cost involving in to the operations,
Reconciliation of Accounts
Reconciliation of Accounts is one of the important day to day activity enables the assigned personnel to complete its job. There are lot of reasons behind the differences arise in Account Balances of various types. Although practically mismatching o
Valuation of Goodwill
Meaning of Goodwill : In a simple terms the word goodwill means a reputation in accounting terms the goodwill means the extra profit available to concern due to various factors i.e lo
Combined Application of AS 11 & AS 16
This article deals with the combined application of AS 11 and AS 16. This article defines a situation in which the exchange difference shall be treated as both borrowing cost as per AS 16 and exchange difference as per AS 11. In simple words the e
HAWK' Eye - AS 15 - Employee Benefits
This happens to be one of the most ignored topic by the examiners and hence also by the students of CA profession. But it has to be embarrassing for a qualified chartered accountant
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