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CAclubindia Articles


SEBI (DIP) guidelines for public issue

Posted by CS Nitin Katkar 21 May 2013 82452 Views

Public Issue Requirements Entry Norms: Entry norms are different routes available to an issuer for accessing the capital market. I) An unlisted issuer making a public issue of equity shares or any security convertible at a later date into equi



Understanding sale and deemed sale

Posted by R.S.. 21 May 2013 48113 Views

Hi Friends, This is my first article on CAClub. The main idea of this write up is to clear the concepts of "Sale", "Deemed Sale" & the main reason for introducing the concept of "Deemed Sale". I would like to requ



Stock Audit

Posted by Nitin Agrawal 21 May 2013 68241 Views

A cash credit limit against hypothecation of Stock & Debtors is very commonly adopted as a mode of finance. In such case the borrowers are required to submit stock statements showing details of Stock (RM,WIP,Consumables,FG) & Debtors so that



Basic understanding of an EPC Contract

Posted by CMA Ramesh Krishnan 21 May 2013 141261 Views

Introduction: EPC contract is a very popular type of contract in the contact management module. Full form of the word EPC is Engineering, Procurement & Construction. EPC module contract mostly used in inf



Stop your repetitive failures now

Posted by CA SURENDRA KUMAR RAKHECHA 21 May 2013 17042 Views

(Not restricted to exams only ) After reading the heading of the article; students might be thinking that I will provide them some magical tricks. . If this could happen; at least a CMA might be called a



3 Idiots - Are we Raju Rastogi?

Posted by Commerceshala 20 May 2013 30294 Views

3 IDIOTS of real world - Are we Raju Rastogi? Apart from being a super hit revolutionary movie it has showcased students life in the best possible manner. We all have Rancho, Farhan and Raju Rastogi in our lives. Sometimes you are one of the



Do you know some vital facts related to your credit cards?

Posted by Pranab 20 May 2013 11803 Views

In this urban world we all strive to have a credit card for ourselves, which is not at all wrong. But during the course of its use we all must have faced or facing some bitter experience related to this product and to our great surprise our esteem



Is Current ratio adequate measure of liquidity?

Posted by RAVITOSH KUMAR 20 May 2013 14182 Views

Liquidity for any organisation is one the measure for its financial condition such as i. whether it will be a going concern in future, ii. how it will pay off it



Every audit objection doesn't lead to Mens rea/ Penalty

Posted by Bimal Jain 20 May 2013 10229 Views

Every audit objection doesn't lead to invocation of extended period and levy of penalty We have summarized the important judgment of the Honble Tribunal in the case of LANDIS + GYR LTD. V. COMMISSIONER OF CENTRAL EXCISE [2013] 32 Taxmann.



Some Ruminations on LBT

Posted by M B Abhyankar 20 May 2013 8211 Views

Some ruminations on LBT Agitation in Maharashtra Traders in cities from Maharashtra are rightfully agitating over proposed introduction of LBT because of their concerns about multiplicity of indirect taxes and related compliances Problems with exis




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