CAclubindia Articles

The Primary objective of the corporation: Value Maximization

Posted by Member (Account Deleted) 16 May 2013 25509 Views

The primary objective of the Finance manager is always to increase the wealth of the shareholders in long term. And this objective is also compared with the profit maximization objecti

Capitalization of Borrowing Cost

Posted by CA Prashant Gupta 15 May 2013 44523 Views

In this competition market mostly business work on borrowed funds. Finance has the work to arrange and utilize the funds. But after this Q is raised, when this borrowing cost will be capitalized and when it is charged to revenue. AS-16 deals with th

A Handy Referencer on Reverse Charge Mechanism

Posted by CA Pardeep Chanana 15 May 2013 24687 Views

Relevant Notifications:- Notification no. 30/2012 dated 26.06.2012 later updated by notification no. 45/2012 dated 07.08.2012 w.e.f. 01/07/2012 Dual System of Service Tax Payment A. F

5 Excel Formulas for MIS Reporting

Posted by CA Rishabh Pugalia (ExcelNext) 06 July 2023 602846 Views

Know five MS excel formulas that are extremely useful for MIS Reporting.

Few drastic situation that may arise in 3 hours exam time

Posted by CA.ANKIT DESAI 15 May 2013 18718 Views

3 hours exam time stress management is very crucial to get handle since it may hazard all your preparation if turns in stress. All the depressing situation that may arise during that 3 hours time is around 99% depends on your mind set and the res

How to create job opportunities for a CA

Posted by CA SURENDRA KUMAR RAKHECHA 13 May 2013 37825 Views

Till 2006, there was a craze to be an MBA. . Till 2010; there "was" a craze to be a CA. . . Looking to the "increasing" numbers of the students; to retain its "credibility" t

Inclusion of Transporters Details in TDS Returns are mandatory

Posted by Ganeshbabu K 13 May 2013 112131 Views

As per Income tax act 194C, TDS is not required to be deducted on payments made to transporter If PAN number has been provided to the deductor. Further as per Section 197 of Inco

Understanding LBT & Government

Posted by Ashish Kedia 13 May 2013 23923 Views

It seems the arrogance of the government simply refuses to die! Inspite of being witness to one of the largest mass movements over the last 4-5 days by the business community in recent time, the government seems to be in no mood to show any empathy.

Importance of Gaining Knowledge About Client's Business

Posted by ashish sharma 11 May 2013 32874 Views

In an audit it is important for an auditor to acquire sufficient knowledge about the client's businessthis will not only help him/her express an opinion as to the truth and fairness of assertions in the financial statements but also help him/her safe

Understanding Reverse Charge Mechanism in Service Tax

Posted by CA Priyanka Srivastava 11 May 2013 465610 Views

Service tax is an indirect tax levied by service provider on the service recipient. The service provider collects service tax on bills raised on the service recipient and deposits it into the Government account. Hence the liability to pay service