Popular Articles

Bank Reconciliation Statement

NURSINGHA SAHOO 29 June 2011 at 14:15

BANK RECONCILIATION STATEMENT Bank Reconciliation Statement You operate a bank account in which you deposit money and withdraw money from time to time. You maintain a record with yourself of these deposits and withdrawals. One day you get your pas

Right To Inspect Members Register, Annual Returns Etc

G S Rao 02 May 2012 at 11:29

Introduction There are several sections in the Companies Act, 1956 which give rights to members, debenture holders, creditors and directors. Many are ignorant of these rights as they are not appearing at one place but are appearing in different S

Ratio Analysis

Member (Account Deleted) 17 September 2012 at 12:32

Analysis of financial reports requires skill of mathematics, accountancy as well as statistical tools. But there are some basic ratios which can be helpful for a layman also to analyze the Balance Sheet, Profit & Loss A/C of a company or a ban

Detailed Procedure for Winding Up - Under Order of the Court

Rasesh 02 March 2010 at 14:17

In our country, every corporate house has incorporated many group companies which were run efficiently for some time. But with passage of time, the utility of having such large number of group companies reduced and then the management thought it fit

Understanding Section 36 Deduction with Latest Case Laws

Manish Kumar Agarwal 06 December 2011 at 13:11

Under section 36 of the Income tax act, 1961 there are number of deductions available along with their conditions. Below we are discussing the summary of the few latest case laws in respect of section 36 which will make us understand the deducti

14 Excel Tips - Make Yourself Super Efficient in Excel

CA Vikram Narsaria 29 April 2017 at 12:05

Excel is a very important skill to have these days. There is a plethora of excel tips available on the internet. YouTube is full of Excel tips videos and channels. And there seems to be no end to how much we can learn in this spreadsheet software

Alternate Director - An Overview

CMA. CS. Sanjay Gupta 13 July 2011 at 12:57

Alternate Director - An Overview According to the provisions of section 313 of the Companies Act, 1956, an Alternate Director is a person appointed by the Board if so authorised by the Articles or by a resolution passed by the company in the general

Applicability of VAT or CST on interstate works contract

Amit Bajaj 19 September 2011 at 18:20

In this article an attempt has been made to clarify the position in regard to the levy of VAT or CST on inter-state works contracts. The State Governments have the power under entry 54 of the State List of the Seventh Schedule to the Constitution

INCOME TAX FOR STUDENTS

CA Sudhir Halakhandi 25 January 2009 at 02:51

INCOME TAX FOR STUDENTS-1- BY CA SUDHIR HALAKHANDI IMPORTANT DEFINITIONS UNDER THE INCOME TAX ACT, 1961 Assessee(Section 2(7):- Assessee means a person by whom any tax or any other sum of money is payable

Top Tips for a successful interview

Pankaj Gupta 11 July 2013 at 12:39

This article is mainly meant for CAs and CA students. It includes the learning that I got from the best faculties of ICAI, during my GMCS training. In todays scenario, CAs are getting tough competitions