CAclubindia Articles


Short Note on Chairman of the Company

Posted by Ajay Mishra 30 January 2021 206718 Views

INTRODUCTION The term Chairman/Chairperson is not defined under the Companies Act, 1956. The Chairman is a necessary element of company meeting and is usually appointed by the articles of the



Six Sigma: Building Product Brand

Posted by Indraneel Sen Gupta 22 November 2012 13052 Views

After the debacle of 2008 the demand of efficiency and defects reduction is on the heights ladder. The debacle of 2008 has taught us to use metrics to measure performance which the world failed to do prior to 2008. While in search of new concepts an



Petty Cash Guidelines

Posted by Pankaj Gandhi Jaiswal 22 November 2012 81692 Views

Record Management Cash book maintenance & closing of daily balances. Signature of PCA on daily closing balance at the end of day Daily Cash Report to be sent to SM Accounts/CFO/MD by Mail Hard Copy Filing of Daily



Small Shareholder's Director

Posted by CA Manish 21 November 2012 27847 Views

Concept of Small Shareholders Director:- Section 252: Minimum numbers of directors.(1) every public company (other than a public company which has become such by virtue of section 43A) shall have at least three directors: Provid



5 ways to keep the stress away :)

Posted by *RENU SINGH * 21 November 2012 22505 Views

5 ways to keep the stress away:- exams have got over but not the tension. As the answer sheet still covers the mind at times. Leave exam sheets we all still have many things to get tension like friends fight, Any big issue etc.



Retailers-Cost Linked to Multiple Benefits

Posted by Indraneel Sen Gupta 20 November 2012 4196 Views

Online business or the e-commerce is the growing market replacing the huge fixed cost associated with shop and establishments. Online marketing has also replaced the fixed cost related to employees and other amenities. This is a fatal concept being



Reporting in a diverse EU banking regulatory environment

Posted by Piyush Nalwaya 20 November 2012 7306 Views

1. Introduction Banking regulators control and monitor the financial state of affair of the banks through reporting mechanism. With the formation of European Union, banks operating in European region are expected to report under multi regulator



New and user friendly efiling site from IT Department

Posted by CA Ilayaraja 20 November 2012 22311 Views

Filing and maintaining the info relating to your Income tax returns was never so easy. But, thanks to the Income Tax Department, they have come up with a comprehensive and more user friendly website. No need of going to a professional for filing the I



Accounting Treatment of Service Tax under Reverse Charge Mechanism

Posted by CA Dileep Surya Kumar 09 May 2021 243825 Views

Accounting Treatment of Service tax and Cenvat Credit under New Service tax regime Note: The following are indicative accounting entries on the assumption that service receiver/manufacturer is eligible for taking Cenvat credit and service is an e



Recovery of Non Performing Assets

Posted by T.R.Radhakrishnan 19 November 2012 14143 Views

Securitization and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002 promulgated by the




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