good morning sir
i am a pcc student and in articles.
i have the doubt accounting treatment,

if accounts are maintaining in cash basis. (ie,. income and expenditure, receipt and payments accounts and balance sheet,the amount deducted from service provider as a tds which has not been deposited with concerned departments.
here i have doubt regarding the accounting treatment of outstanding tds payment till it was not deposited with authority.

postulation of treatment by me
for example
we have taken a service from a service provider.

and paid net amount of Rs.980/- and the deduction of rs.20.



in income and exp

have we to disclose the Rs.1000/- or Rs.980/-.

in case gross amount shown in income and exp what about what is the treatment of Rs.20/-

in balance sheet

have we to disclose outstanding of Rs.20/-.

please kindly give suggestion for me

sir query regarding receipt and payment account.

in the case of payment of salary how it can be disclosed in said accounts.

entry is
salary a/c Dr 1000
to bank 980
to professional tax 20


in the above case i have the perplexity regarding the entry

that is whether we have to show the gross amount on credit side or the net payment.

or gross on credit side and in excess of professional tax is on debit side and while depositing the amount with the department again it has to show as a payment under the professional tax account.

I want 2 take transfer from my current firm. i have just completed 3 months there. What is the procedure for taking transfer.
Is my employer can restrict from doing so??
Do i need to give reasons for transfer to institute ??
Actually the firm sends on outstation for a long period and at the time I have to attend my college(regular). It's really difficult to cope with the attendance.

I m article permission require for cs and wts formalty

Illustration on page no. -2.31 of module part-I (Ranka builders)

relevant cost of skilled labour should be 12+2= 14 lacs.

because rs. 12lacs is not a sunk cost and we are calculating the actual relevant cost for the project and not on the incremental basis.

plz rply soon

freinds i have taken the tarnsfer & joined the new firm. i registered with icai in 18th NOV & still not get new registration letter from icai in which principal i join & in icai website it shows that i registered under new principal. now my query is that can icai issue new the Registration letter & ID - card for articalship, i have not submit the old ID - card with icai. urgently help

Sir my attempt of cs executive is on june 2012 so i wanted to know when to clear that itt training course and what is the procedure ?
I have completed my Ca ITT training also...
Reply soon
thanks in advance...

I was submitted Form-108 in ICAI on 23-11-2011. Untill i have not received any service certificate from icai.
Is ICAI issue any certificate of completion of articleship.

Dear friends,

I am in CA Final and want to do graduation from IGNOU, Plz tell me how much will it take for the completion and also clarify whether this B.com degree is valid for civil examinations or not.


Thanks in Advance.

dear experts,

I wants to seize the opportunity of Industrial Training. My remaining articleship period is for 7 Months , and prior to joining Industrial Training I have taken a leave for 2 months. Am I eligible for Industrial Training??
In simple means, will the leave taken be added in the remaining articleship period for the purposes of Industrial Training? please do reply experts as it is very urgent.!!