CAclubindia Articles

Economic Impact of Proposed River Linking Project

Posted by AASHISH SACHDEV 21 August 2014 10107 Views

A person who is not a doctor or an engineer is a Chartered Accountant The phrase is short but it has got a very great meaning. We are amongst one of the most dynamic professional species on this planet and we all must be proud of being

Process to appointment of auditor under Company Act

Posted by CS Divesh Goyal 21 August 2014 36513 Views

It is inevitable that 'dynamic environment demands constant changes'. One of such change had been made in the Companies Act by notifying the Companies Act, 2013. In the present article we deal with the provisions of the 2013 dealing with the

Convenience at the cost of Security? Bad Deal!

Posted by Prof. Bajaj 21 August 2014 13876 Views

A few days back, I went to pick up my daughter from her school. The school has a good system wherein whoever comes to pickup the child, has to show the bearer card, so that the teacher knows that the child is being picked up by the authorised person.

Related Party Transactions under Sec 188 of Co Act,13

Posted by CS M.Kurtrala Nathan 21 August 2014 49196 Views

Introduction:Related party for a company includes promoters, those who exercise significant influence on the management or key employees. Holding and subsidiary companies, group companies and joint ventures are also deeme

Interest under Service Tax

Posted by AKASH PHOPHALIA 20 August 2014 105152 Views

Interest Hammer on assessee- Illustrated Interest on Service Tax is charged in accordance with the provisions of Section 75 of Finance Act 1994. Rate of Interest up to 01/10/2014 is simple interest of 18% per annum on delayed payment of tax (3% conce

Varishtha Pension Bima Yojana

Posted by CA Chirag Chauhan 20 August 2014 11723 Views

1. Introduction: Government of India in the Union Budget 2014-2015, announced the revival of Varishtha Pension Bima Yojana. Excerpts from budget speech by Honrable Finance Minister are, "NDA Government during its last term in office had introduc

Tips to handle Strategic Financial Management paper [SFM]

Posted by Ankur Garg 20 August 2014 129412 Views

Dear Students, During my contribution to various sections of Caclubindia like Forum, Articles and Expert section, many times I have come across a common issues faced by student which is how to prepare for SFM subject. Although I have ne

Suggestion for CA Final and IPCC Audit paper Nov' 2014

Posted by Ankur Garg 20 August 2014 84145 Views

Dear CA Aspirants, As we all are aware about the fact that Audit is a very crucial subject for Chartered Accountants from exam and professional careers point of view. Audit is not that subject which leaves you once you passed all your exams. A

Risk based audit

Posted by Deepika Agarwal 20 August 2014 25663 Views

INTRODUCTION Many of us think that the job of an auditor is very fascinating and easy, but it is not so, the job of an auditor is very hectic and involves lot of hard work and commitment. It involves checking whether the financial statements of the en

Steps in Ledger Scrutiny

Posted by CA Satish Badve 19 August 2014 334178 Views

Ledger scrutiny is part of audit procedures, like vouching, posting etc.The scrutiny is required in all type of audit whether the same is Internal Audit, Statutory Audit. Ledger scrutiny is to be done for all type of clients whether the same is Pvt