Community & General Articles
Impact of FDI in Retail in India
IMPACT OF FDI IN RETAIL IN INDIA Analysis of FDI impact in INDIA M.MUTHU KUMAR The main objectives of this paper are to analyse the impact of recent opening of
Joint Development Agreement - A Business Model
Investors who have invested on site/land have many options. One is to retain and wait for good capital appreciation. Another option is to construct a building. For construction owner
Overview of Micro, Small & Medium Enterprises (MSMEs) Sector
INTRODUCTION Worldwide, the micro and small enterprises (MSEs) have been accepted as the engine of economic growth and for promoting equitable development. The MSEs constitute over 90% of total enterprises in most of the economies and are credit
Few Thoughts about Exams
Even before I was creating thr draft of this article in my mind, I was stuck by the thought will the message I want to deliver through this article be delivered n the same meaning? While I was still pondering on this thought I remembered the great
NPA - Non Performing Assets
DUE AND OVERDUE Any amount becomes due on the fixed time of payment. It becomes overdue if it is not paid on that due date. In the same manner in customer banker relationship any amount due to the bank under a
How to Earn from Personal Loans
Executive Summary: Personal loan by some school of thoughts is considered to be untouchable due to its many disadvantages, but some amount of financial modeling can make this very product very useful in number of ways i.e. Liquidity, Return, and
Successive presentation of Cheque and Cause of action
Introduction: Recently Supreme court bench consisting of Justices RM Lodha, TS Thakur and Anil Dave delivered its judgment in MSR Leathers v S. Palaniappan & Anr (MSR Leathers) holding that a payee or holder of a cheque can now issue a statu
Works contract service after negative list - Part I
Service portion in the execution of a works contract has been declared as service u/s 66E after the introduction of negative list. That means works contract service per se is not a service but it is a service because it has been declared to be a se
Understanding the US GAAP with Indian GAAP
With the globalization and advancement of India, Indian accountant professionals(IAP) are not only required to follow the India AS but also required to follow the US GAAP, as many MNC are doing the accounting job from India and IAP are not require
Accounting Treatment of Forward Cover in Different scenario
In global scenario, import and export transactions are commonly used by every industry and these transactions are increasing day by day. In last couple of years, rupee and dollar exchange prices movement are drastically changed and due to
Popular Articles
- SBI Savings Account Interest Rate For September 2026: Know How Much You Can Earn?
- Income Tax Refund Delay Reasons for AY 2026-27
- Life Certificate for Pensioners 2026: Eligibility, Benefits and Check Who Can Submit?
- Cheque Book New Rules 2026: Check If Your Old One Is Still Valid?
- Tax Audit Rules 2026: New Changes, Limits, Forms and Due Dates Explained
- SBI Savings Account New Rule: Major Update in ATM Withdrawals From October 2026
- TDS on Purchase of Goods Above Rs 50 Lakh: Rules Under Income Tax Act 2025
- New Bank Rules 2026: Changes in Nominee, FD, KYC, Fraud and Loan Process
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
CAclubindia
