CAclubindia Articles


Errors in Excel

Posted by CA Suraj Lakhotia 18 June 2013 10908 Views

#N/A#DIV/0!.. #NAME?.. #VALUE!.. #REF!.. #NUM! Sounds familiar? These are the errors excel returns when the formula contains an error (#NAME?), the variables dont meet the criterion of the formula (#VALUE!), when the reference is



Company Secretary Roles - Management & Policy Making

Posted by Manjit Banga 18 June 2013 11022 Views

The demand of Company Secretary course in India is increasing at a very rapid rate. It is mainly because of increasing awareness among the students about this course. Earlier it had not been that widespread as compared to modern times. More and more



Highlights of Companies Bill,2011

Posted by Rajat Poddar 17 June 2013 10358 Views

The Bill has 470 clauses and 7 schedules as against 658 Sections and 15 schedules in the existing Companies Act, 1956. The entire bill has been divided into 29 chapters. Following chapters have been introduce



Hedging Loss on FC Forward Contract not Speculation Loss

Posted by Ajay Agrawal 17 June 2013 15143 Views

TAX FLASH: CIT v Friends And Friends Shipping Pvt Ltd. - Gujarat High Court S. 43(5): Loss on foreign currency forward contracts by a manufacturer/ exporter is a hedging loss and not a speculation loss FACTS OF T



Recent MVAT Amendments / Changes

Posted by CA CS Pawan Jajoo 17 June 2013 24113 Views

The Schedules A,B,C,D appended to Maharashtra Value Added Tax Act, 2002 are amended with effect from 01-04-2013. Further , certain notifications are also amended. These amendments are briefly discussed below Amendments to Schedule A 1 Braille Watch



Right to Information - General Awareness

Posted by Gaurav Arya 17 June 2013 12438 Views

An act which came in force in 2005 not remained an act, rather became a revolution. And the act is Right to Information Act, 2005. This act is a sincere step taken by UPA I in its Aim to bring transparency in Government Functioning, which is



Participation by Directors in meeting through Electronic Mode

Posted by Ajay Mishra 17 June 2013 12511 Views

The Ministry of Corporate Affairs has been receiving representation from various Industry bodies to recognize participation by directors in meetings of B



Inspirational Cricketing Message for CA CS CMA Students

Posted by Ankur Garg 17 June 2013 11084 Views

Hi Friends, We all are aware that professional courses like CA or CS or CMA requires hard work, dedication and commitment. But sometimes we have to face tuff time during our professional journey. There are lots of students who are working really h



A brief on calculation of revenue in case of real estate developers

Posted by CA Pawan Kumar 17 June 2013 39361 Views

BackgroundThe term 'real estate' refers to land as well as building. This Guidance Note issued by the ICAI has recommended principles for recognition of revenue aris



Company Secretary & Chartered Accountant - The Difference!

Posted by Manjit Banga 13 June 2013 138825 Views

For all those who are still confused about the difference between a company secretary and a chartered accountant: this article would help you in understanding the difference. Many people often get puzzled when they hear about these two terms. Well,




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