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Articles by Member (Account Deleted)

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Examination approach to auditing

  Member (Account Deleted)    27 January 2011 at 10:49

Auditing, though a theory subject, requires a minimum practical exposure to understand and apply the principles and procedures in the examination. Mere bookish knowledge will only help to score the minimum marks, which will not contribute to the aggr

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Posted in Students  13 comments |   16092 Views


Common Time Wasters

  Member (Account Deleted)    12 January 2011 at 12:06

Common Time Wasters Self Generated Time Wasters The most common self-generated time wastes fall into three categories - lack of organisation, procrastination, and the inability to say no. You may have others on your list. Disorganisation Diso

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Posted in Others  18 comments |   12627 Views


Survey Operations U/s 133A of the Income Tax Act

  Member (Account Deleted)    04 January 2011 at 11:59

Survey Operations U/s 133A of the Income Tax Act Surveys u/s 133A of the Income Tax act, 1961 are made by Income Tax Department regularly. Survey is different than search and seizure operation which is commonly known as income tax raid. But wh

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Posted in Income Tax  7 comments |   78192 Views


TYPES OF FINANCIAL ANALYSIS

  Member (Account Deleted)    14 November 2009 at 12:13

TYPES OF FINANCIAL ANALYSISFinancial statements are analysed by different parties for different purposed. The analysis is done from different angles. Accordingly, we can classify financial statement analysis into different categories as follows:1.

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Posted in Accounts  17 comments |   201750 Views


VOUCHING IS THE ESSENCE OF AUDITING

  Member (Account Deleted)    05 November 2009 at 19:49

VOUCHING IS THE ESSENCE OF AUDITINGVouching is said to be the very essence of auditing. The whole success of an audit depends on the intelligence and thoroughness with which this part of the work is done.Vouching means the verification of entries in

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Posted in Audit  18 comments |   225624 Views


DEPRECIATION - A SOURCE OF FUND OR NOT

  Member (Account Deleted)    30 October 2009 at 14:09

DEPRECIATION – A SOURCE OF FUND OR NOTv Arguments in favour of considering it as a source of fund1. Depreciation is considered as an expired cost. It is included within cost of goods sold. It is an allocated cost which is realised when go

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Posted in Accounts  23 comments |   124947 Views