CAclubindia Articles


Were Section 76 and 78 Always Mutually Exclusive?

Posted by CA Ankit Gulgulia (Jain) 07 March 2012 34941 Views

Where a person is liable to pay service tax u/s 68 and fails to credit the tax or any thereof to the account of the Central Government within the prescribed time limit then he shall be liable to pay taxes along with applicable interest under section



Audit Plan/Tutorial: Audit of Purchase Department

Posted by Chiranjiv Singh 12 March 2012 55713 Views

AUDIT PLAN/TUTORIAL: Audit of Purchase Department of a Manufacturing Company A manufacturing company is that where a raw materials are converted into final product by applying certain manufacturing process. Thus, from the above definition, w



XBRL: The Future of Financial Reporting

Posted by CA. Nirmal Ghorawat 09 May 2021 19807 Views

(This article has been published by the Guwahati Branch in their Souvenir for the National Conference of ICAI held at Guwahati, Assam on 16-17 December 2011.) A. Introduction to XBRL XBRL is the buzz word today in our professional fraternity. Why n



Positiveness - A way of life (Part II)

Posted by nitin suvarna 09 March 2012 13894 Views

Hello friends,this is part 2 of my article positiveness a way of life .Life always test us with some or the other thing ,its just about testing out yours



Art of Internal Auditing!

Posted by Selvakumar Selvaraj 07 March 2012 18757 Views

Now, the world is in twenty first century, everywhere changes could be visualised but with respect to accounting, auditing etc, where is the change? Modern organisations have become more sophisticated and thus resulted



Other Courses with Chartered Accountancy

Posted by CA Pallav Singhania 07 March 2012 65554 Views

Hello Everyone very Good Morning to all my friends and respected Seniors.There always a question in our mind what to do while doing CA.In the case of an articled clerk who is already a graduate, one additional course of study out of t



System Development

Posted by Aravind.. 06 March 2012 9473 Views

System Development By system, what we mean is an arrangement of parts or functions in an orderly manner to get a work done with desired results. A system needs different parts that has to be aligned in order to facilitate completion of a task with



Maintenance of Records under Service Tax

Posted by srikanth 06 March 2012 87914 Views

MAINTENANCE OF RECORDS FOR SERVICE TAX - By Srikanth.Manne With the blessings of the God and my Gurus and inspiration from Bosses, Colleagues and my family members I am writing and posting this first article. Service tax assesses are gover



Overcome Exam Failure Phobia - Tips to clear CA/CWA/CS exam

Posted by CMA Raveendranath 06 March 2012 91344 Views

In my continues efforts in winning the hopes of the depressed students due to continues failures experienced in writing professional exams, I thought of sharing few important tips or you can also call it as guidelines for achieving success and join



Family says "Leave CA?"

Posted by *RENU SINGH * 06 March 2012 37654 Views

This article relates to those who want to be CA and it is their dream, desire, passion. CA is not just a Tag, its their world. Its the main essential part of their life. The real complication arises when they are facing the failures




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