CAclubindia Articles
Prosecution & cheque dishonour - New View
Section 138 of the Negotiable Instruments Act, 1881, deals with the consequences of dishonour of cheque for insufficiency , etc., of funds in the account. The provision provides for punishment with imprisonment for a term which may extend to 2 yea
The Role of short term sensations in the long term investment
In the digital age, the current affairs reach our living room 24*7. The power of internet and social media makes the news and rumours spread like a wildfire. Because of this information overload we become so focused on details that we begin to ignor
When to start planning for retirement?
A question to be questioned: When a person should become health conscious? After becoming sick or before becoming sick or always There are some questions like this, though at the sub-conscious level we know the answer, our conscious mind s
Use the Current Market Rally to exit Bad Apples!
The recent run-up in the equity markets has suddenly spread all surprises and smiles to the investor community. Although it would look too tempting to start investing in this market, lets take a step back and first lets clear off all that we were
Highlights of Companies Bill, 2011
The Cabinet on 4th October, 2012 Thursday; gave its nod to the long awaited and discussed Companies Bill, 2011. This article attempts to provide the key features of this Bill. The Companies Bill, 2011 has 4
Cost Centre & Driver Miscalculation
This might sound like a stupid word but it has an in-depth meaning which saves the organization from travelling towards the path of destruction in the long term. Doesnt every sacrifice long term growth to achieve the forecast? This is one of
Transfer Price in Advanced Management Accounting
Transfer pricing comes into use when various divisions of a company deal with one another. A transfer price is that notional value at which goods and services are to be transferred by the supply division to receiving division. The goods that are pro
Concept of Additional Director and procedure for Appointment
Concept of Additional Director Provisions related to appointment of Additional director (Section 260):- Although Directors are appointed by the shareholders in the General Meeting but section 260 authorize Board to appoint additional directors. Sect
Cost Reduction and Pricing
Reduce cost and increase profitability is the key metric being learnt and applied blindly for any success of a product. Pricing of the product is often ignored and its being derived based upon the ROI expected from the investments which doubles the
PF to be contributed on Allowances
The Employees Provident Fund Organisation (EPFO) has issued a circular no. 345 dated 30.11.2012 to the Additional CPFCs, Provident Fund Commissioners and Assistant PF Commissioners regarding Guidelines for Quasi-judicial proceedings under Section
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