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CAclubindia Articles


Right attitude @ Work

  Shivanand Pandit    06 December 2012 at 11:04

Attitudes are appraisal statements relating to objects, people or events. They exhibit how one feels about something. Attitudes involve emotions and are relatively stable. Attitudes are the product of a related belief and v



Records under Service Tax

  Ankit Gupta    06 December 2012 at 11:04

Service Tax Rules, 1994 Rule 5 of the Service Tax Rules, 1994 relates to the records to be maintained by the assessee. The said rule provides that the assessee is not



Newly Inserted Section 80CCG

  CA Roopak Singh    06 December 2012 at 11:03

RAJIV GANDHI EQUITY SAVING SCHEME SECTION 80CCG Finance Act 2012 has come up with a new section 80CCG, to be made applicable from F.Y. 2012-13 onwards. The Scheme not only encourages the flow of savings and improves the depth of domestic capital mar



Risk Managers Leadership Challenge

  Sonia Jaspal    05 December 2012 at 12:25

British Petroleum was recently fined US $ 4.5 billion for the Deep-water Horizon disaster in April 2010. The highest ever fine till date. The verdict implicated two employees for negligence. Similar news is coming of regulators charging huge fines



All about Cost Audit and Compliance Report

  CS DHANAPAL    05 December 2012 at 12:24

Ministry of Corporate Affairs have come out with a number of



Master your time

  Shivanand Pandit    05 December 2012 at 12:24

What is Time? Time has different meaning to different people. Time escapes definition. Time is a relative concept. As St.Augustine remarked long ago I know what time is unti



Applicability of Costing Accounting Rules to Construction Industry - An Overview

  CMA Ramesh Krishnan    05 December 2012 at 12:23

Applicability of Costing Accounting Rules to Construction Industry- an overview Introduction: As per the Ministry of Corporate affairs notification G.S.R.429 (E) dated 3rd June 2011 as well as clarification issued on 25th May 2012, compani



Closure of Register of Members / Debentureholders/Book Closure/Record Date

  Ajay Mishra    05 December 2012 at 12:22

Section 154 of the Companies Act, 1956 deals with the closure of register of members or debenture holders but the section does not elaborate the object and purpose of such closure.



The Era of Accounting Standards

  CA Rashmi Ainapur    05 December 2012 at 12:22

Introduction: I am being pragmatic in citing that Accounting Standards are the pre requisite for carrying on the business efficiently in the globalized economy. Accounting Standards are defined as the principles



Combination of Costing Strategies and Methods

  Indraneel Sen Gupta    05 December 2012 at 12:21

Costing methods used in combination can be used as a devastating weapon for creation of economically and social benefits. But its often misunderstood and miss- represented which leads to further poor understanding and implementation of the