CAclubindia Articles


Various methods of Project finance

Posted by Sumit Jaiswal 17 October 2012 209785 Views

Introduction: For whom is it important to understand project finance? Financial managers Sponsors Lenders Consultants and practitioners Project managers Builders Suppliers Engineers. Researchers Students.



NPA - Non Performing Assets

Posted by Member (Account Deleted) 18 October 2012 265438 Views

DUE AND OVERDUE Any amount becomes due on the fixed time of payment. It becomes overdue if it is not paid on that due date. In the same manner in customer banker relationship any amount due to the bank under a



Point of Taxation Rules, 2011 - An Overview

Posted by Member (Account Deleted) 16 October 2012 19548 Views

Why we determine Point of Taxation ? point of taxation mean the point of time when a service shall be deemed to have been provided. so service provider can pay service tax by the 5th day & 6 th day of month/ quater as thecase may be Rule1 :



Service Recipients obligations under reverse charge

Posted by MOHAMMAD SALIM 16 October 2012 80963 Views

The Ministry of Finance (Department of Revenue), Government of India has made certain changes and brought certain additional items of services under the ambit of reverse charge mechanism where the service recipient is liable to pay tax. Till 30th



Works contract service after negative list - Part I

Posted by Amit Bajaj 16 October 2012 75173 Views

Service portion in the execution of a works contract has been declared as service u/s 66E after the introduction of negative list. That means works contract service per se is not a service but it is a service because it has been declared to be a se



Successive presentation of Cheque and Cause of action

Posted by G S Rao 16 October 2012 22315 Views

Introduction: Recently Supreme court bench consisting of Justices RM Lodha, TS Thakur and Anil Dave delivered its judgment in MSR Leathers v S. Palaniappan & Anr (MSR Leathers) holding that a payee or holder of a cheque can now issue a statu



Corporate Govenrance

Posted by Vivek Mehta (CA, DISA,CS, MBA) 16 October 2012 11386 Views

Introduction The root of the word Governance is from GUBERNATE which means to steer i.e. to direct the course & the word Corporate Governance would literally means to direct the course of the corporate. Corpo



Short Note on Financial Analysis and Planning

Posted by Ajay Mishra 15 October 2012 33998 Views

The basis of financial analysis, planning and decision making is financial information. A firm prepares final accounts viz. Balance Sheet and Profit and Loss Account providing information for decision



Good Things are not Accidental

Posted by Yogesh 15 October 2012 13323 Views

I believe that good things come to those who work. -Wilt Chamberlain Good things are not accidental: If you are supposed to secure first position in exam you have to work hard or study day in day out, it cant happen just bec



Understanding the US GAAP with Indian GAAP

Posted by Manish Kumar Agarwal 15 October 2012 97474 Views

With the globalization and advancement of India, Indian accountant professionals(IAP) are not only required to follow the India AS but also required to follow the US GAAP, as many MNC are doing the accounting job from India and IAP are not require




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