CAclubindia Articles

call & put

Shyam Murarka 29 August 2008 at 12:56

Table 4-1. Puts and Calls Puts When a put: If you are the holder: If you are the writer: Is exercised Reduce your amount realized

Income Tax Return After Due Date-Anlysis

RAJAN GUPTA 26 August 2008 at 12:51

Last Month was a very busy one for Income tax offices, as Offices were overcrowded bu tax payers due to last date of Filing of income tax returns for non audit cases ,specially persons who has earned salary income ,and department has to open special

Condition for Levy of Excise duty

bheemashankar 26 August 2008 at 12:51

Condition for Levy of Excise Duty 1) There must be goods.2) The goods must be excisable.3) Excisable goods must be manufactured or produced in India. Goods The Central Excise Act 1944 does not define goo

History of ICAI

Jeet Biswas 25 August 2008 at 12:24

History -->

Interview Tips

CA.Madhavan 25 August 2008 at 12:24

Interview TipsThe interview levels the playing field. No matter where you went to school or JOB, no matter what your Goal is, no matter how much experience you have, no matter who you know--if you aren't able to interview successfully, someone else

Accounting Assurance Standard

CA.Sachin Gupta 22 August 2008 at 23:04

Accounting Assurance Standard (AAS) 1 to 29 Disclosure of accounting policiesAccounting policies refer to specific accounting principles and the method of applying those principles adopted by the enterprises in preparation of financial statement

Internal Control & Auditors

Member (Account Deleted) 22 August 2008 at 23:04

Importance of Review of Internal Control to the Statutory AuditorsORDuties of an Auditor with regard to Internal Control OR How does the Internal Control affect the work

EXEMPTION U/S.54-F

Arihant 22 August 2008 at 23:04

EXEMTION U/S. 54-F IS AVAILABLE IF THE INVETMENT IS MADE OUT OF INDIA.In an article published in a tax journal, an advocate and tax consultant from Ahmedabad had expressed the view that exemption from capital gains can be availed of under Sections 54

Concept of Working Capital Management

Sarvesh Mani Tiwari,CFA(ICFAI) 21 August 2008 at 00:58

What is working Capital? Every business needs funds for two purposes- for its establishment and to carry out its day to day operations. Long term funds are required to create production facilities through purchase of fixed assets such as plant and m

Casual Vacancy

CA. Aryendra 19 August 2008 at 01:46

A vacancy in the office of the auditor of the company before the term has expired is a casual vacancy. The term has not been defined in the Act. But there are several circumstances in which the casual vacancy arises. The term used may be `casual' but