CAclubindia Articles


Various methods of Project finance

  Sumit Jaiswal    17 October 2012 at 11:43

Introduction: For whom is it important to understand project finance? Financial managers Sponsors Lenders Consultants and practitioners Project managers Builders Suppliers Engineers. Researchers Students.



Successive presentation of Cheque and Cause of action

  G S Rao    16 October 2012 at 12:39

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

  Amit Bajaj    16 October 2012 at 12:39

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



Service Recipients obligations under reverse charge

  MOHAMMAD SALIM    16 October 2012 at 12:39

The Ministry of Finance (Department of Revenue), Government of India has made certain changes and brought certain additional items of services under the ambit of reverse charge mechanism where the service recipient is liable to pay tax. Till 30th



Point of Taxation Rules, 2011 - An Overview

  Member (Account Deleted)    16 October 2012 at 12:38

Why we determine Point of Taxation ? point of taxation mean the point of time when a service shall be deemed to have been provided. so service provider can pay service tax by the 5th day & 6 th day of month/ quater as thecase may be Rule1 :



Corporate Govenrance

  Vivek Mehta (CA, DISA,CS, MBA)    16 October 2012 at 12:37

Introduction The root of the word Governance is from GUBERNATE which means to steer i.e. to direct the course & the word Corporate Governance would literally means to direct the course of the corporate. Corpo



Planning (An essential tool for study)

  *RENU SINGH *    15 October 2012 at 11:42

Planning :- After covering the basic aspects now its time to look ahead. So lets get back to the drawing board. After over viewing our whole strategy now its time for precise plan. Less than 15 days are left in October to fini



ERP Implementation (My experience - part I)

  Ki$hor B    15 October 2012 at 11:42

ERP is the abbreviation for Enterprise Resource Planning. There are an array of ERPs to choose from such as SAP (the daddy of all ERPs), BAAN, Oracle Financials, Navision, Xapta, Integrated Business Solutions and the list could be endless. Entity ch



Understanding the US GAAP with Indian GAAP

  Manish Kumar Agarwal    15 October 2012 at 11:42

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



Good Things are not Accidental

  Yogesh    15 October 2012 at 11:42

I believe that good things come to those who work. -Wilt Chamberlain Good things are not accidental: If you are supposed to secure first position in exam you have to work hard or study day in day out, it cant happen just bec




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