CAclubindia Articles


Service Tax on Banking Services

Posted by CA.R.Jeyarajan 26 August 2013 75930 Views

SERVICE TAX ON BANKING AND FINANCIAL INSTITUTION BANKING SERVICES INTRODUCTION Bankers acts as an agent by conducting checking of current accounts for customers, paying cheques drawn on customers of the bank, collecting cheques deposited



Budgeting and Decision Making

Posted by CA.R.Jeyarajan 26 August 2013 14443 Views

BUDGETING INTRODUCTION: The most common method of creating a budget is to simply print out the financial statements, adjust historical expenses for inflationary increases, add some projected revenue adjustments and the instant budget is ready. The



Convergence of Accounting Standard

Posted by Mohit Lohia 26 August 2013 47275 Views

By all account well by most account its a done deal. After years of planning, world is heading towards convergence of accounting standard. It refers to the goal of establishing a si



Service Tax VCES, 2013 - Clarifications

Posted by CA RITUL PATWA 24 August 2013 13336 Views

The Service Tax Voluntary Compliance Encouragement Scheme (VCES) has come into effect from 10.5.2013. Some of the issues raised with reference to the Scheme have been clarified by the Board vide circular No. 169/4/2013-ST, dated 13.5.2013. Subs



Time value of money in financial management decision making

Posted by Anand Varma, FCA; FCS. 24 August 2013 136251 Views

Time value of money in financial management decision making 1 Role of a Company Secretary in management of financial instruments A Company Secretary is the key to the efficiency and effectiveness of governance by the Board of Directors. In order t



Prosecution and interest on late deposit of TDS

Posted by CA GOURAV MURARKA 24 August 2013 53791 Views

TDS under income tax is main source of tax collection by the Government. However many times the tax Deductors ,after deducting TDS from specified payments, are deliberately not depositing the taxes so



Integrated Reporting

Posted by ACCA India 24 August 2013 26954 Views

Corporate Reporting: The Future of the IR landscape, by Sue Almond, Technical Director at ACCA A new phrase in our vocabulary. The phrase Integrated Reporting or may not be part of the business worlds vocabulary at the moment; b



Bitcoin - Something New

Posted by SATISH JAJANI 22 August 2013 9982 Views

Introduction:Making payment is one of our routines and its mode has changed very drastically. Initially there was barter system then we moved from gold/silver coins for making payments, to paper currency, plastic money and finally electronic payment.



Basic Funds of Shares & Stock Market

Posted by CA Simarpreet Singh Gulati 22 August 2013 9151 Views

The stock market appears in the news every day. You hear about it any time it reaches a new high or a new low. Obviously, shares and the stock market are important, but many of you may find that you know very little about them. What is a sh



4 Reasons for the depreciation of Indian Rupee

Posted by CA Simarpreet Singh Gulati 22 August 2013 111243 Views

The Indian rupee has slid to a historic low against the dollar. Wonder what causes such movements? Read on.... Rupee has touched a historic all-time low by dropping below Rs 60 (against $1). There are several reasons which have led to this r




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