CAclubindia Articles

Procedure for Registration of Section 8 Company

Posted by Parth Sharma 31 July 2015 19912 Views

Section 8 CompanyIntroductionSection 8 Company is a Company licensed under Section 8 of the Companies Act, 2013 (the Act), erstwhile known as Section 25 Company under the Companies Act, 1956, which has main object; For promoting commerce, art, scienc

Difference between audit procedure & audit technique

Posted by ASHWIN 31 July 2015 46672 Views

Audit Procedure is something an auditor does or should do in order to do audit.Audit Technique means how the Audit procedure is conducted.Audit procedure for audit of Receivables may be as follows Vouch the Credit Sales Transaction; Vouch for payment

Share Certificate

Posted by CS Divesh Goyal 31 July 2015 9999 Views

ABOUT SHARES:�Shares� As per Section 2(84) of Companies Act, 2013 Share means Share in the share capital of a Company and Include stocks.Share or Debentures are movable property transferable in Manner provided in the AOA of Company. (Sec

GST rate - an unresolved issue

Posted by CA Chitresh Gupta 30 July 2015 7155 Views

One of the crucial issue for successful implementation of GST relates to the determination of the GST rate. Since the GST is primarily intended as an exercise in reforming the consumption tax in India and not an e

New procedure for verification and scrutiny of ST returns

Posted by Yash Goyal 30 July 2015 11933 Views

Dear All,The CBEC vide its circular no 185/4/2015 dated 30th June 2015 has revised the procedure for scrutiny of the service tax returns. This is a step towards ensuring whether the self-assessment carried out by the assessees is in line with the pr

Small Company with a Big Concept

Posted by Sundharesan Jayamoorthi 30 July 2015 14149 Views

Small company is a concept introduced in the Companies Act 2013 and the definition of Small Company is provided under section 2 (85), which reads as

Preparation Strategy for CA Final Financial Reporting!!

Posted by CA Pankaj Kr Agrawal 29 July 2015 43570 Views

Friends all of you are going to be a Chartered Accountant and a CA is supposed to be very much familiar with this subject at least. We are studying this subject from 11th standard and this is a subject in which you can secure the highest. As we are g

To recruit or get recruited!!

Posted by dinesh 29 July 2015 14298 Views

Human Resource is the biggest asset for any organisation. Whenever any organisation start looking for a candidate there will be only four kind of candidates -1.Those who have the skills and willing to do the job:This kind

Amendments applicable for November 2015 Exam and Syllabus Change from 2016

Posted by Ankur Garg 29 July 2015 267262 Views

Dear CA Aspirants, Through this brief write up an attempt has been made to compile amendments introduced in various subjects of CA IPCC and Final for November 2015 examination. Main purpose of this compilation is to help needy students and not to tak

Loan from director

Posted by CS Divesh Goyal 29 July 2015 26486 Views

As per Rule 2 sub rule 1 clause vii of the Companies (Acceptance of Deposits) Rules, 2014�Any amount received from a person who, at the time of receipt of the amount, was director of the Company, will be out of preview of Deposits�.Condit