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Accounting Treatment of Refundable Security Deposit

As per Ind-As 32– Financial Instruments- Presentation – para 11 – A financial asset is any asset that is: (a) cash; (b) an equity instrument of another entity; (c) a contractual right: (i) to receive cash or another financial asset from another entity; or (ii) to exchange financial assets or financial liabilities with another en...

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Posted Under: CA, CS, CMA |

Tips for CS student

Hello everyone, Today I’m gonna tell you what I have done for My CS exam. I was also confused like every student what should I read? which books should I refer? Seriously guys don’t put so much attention on this issue . I had read only my notes which was provided by our faculty along […]...

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Posted Under: CA, CS, CMA |

IND AS 24 & IAS 24: Related Party Disclosures- Simplified

IND AS 24: Related Party Disclosures (IAS 24). Latest and simplest version for all stakeholders Each Accounting Standard offers wide variety of practical applications to the stakeholders in respect of full disclosure and transparency. Therefore, I hereby  try to summarize various dimensions with regard to the following Accounting Standar...

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Posted Under: CA, CS, CMA |

Name Lending : Curse To The CS Profession

Meaning  Name Lending means when one lends his/her name and signature to be on records of the Company while that person is not on job in reality in such Company. Consequences of Name Lending 1. Brings Disgrace to the Profession: Malpractices such as name lending destroys the Brand Image of our Prestigious Institute of Companies […...

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Posted Under: CA, CS, CMA |

Analysis of Companies (Indian AS) Amendment Rules, 2020

Companies (Indian Accounting Standards) Amendment Rules, 2020* The COVID 19 has not only affected health of people across the globe, but it also caused severe disturbance in global economic environment which consequentially created an impact on financial statements and reporting. Keeping in view all these drastic changes MCA on July 24, 2...

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Posted Under: CA, CS, CMA |

Bangalore Water Supply vs A. Rajappa & Others- AIR 1978 SC 553

Case : Bangalore water supply v/s A. Rajappa & Others Appellant : Bangalore water supply Respondent : A. Rajappa & Others Ref : AIR 1978 SC 553 Subject : Case is based on section 2(j) of Industrial Dispute Act 1947 – Definition Of Industry. Facts : A. Rajappa – employee of Bangalore water supply & […]...

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Mindfulness Activities

Mindfulness activities mean those activities by doing them our mind become calm and energetic. In today’s technological advanced environment it is not always easy to keep our mind calm and energetic. Mind fatigue is more stressful than physical fatigue. So let’s see what Mindfulness Activities one should do to keep oneself calm and al...

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Posted Under: CA, CS, CMA |

95 Timesaver Excel basic & advanced excel shortcuts

Pre requisites to help understand the file: 1. What is Timesaver Excel Shortcuts? 95 selected basic & advanced excel shortcuts which can simplify work 2. Is there any thing one should know in advance before reading the shortcuts? Yes. Below are the two points which you should know in advance before going through the shortcuts: [&helli...

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Posted Under: CA, CS, CMA |

“Risks” As in Internal Audit

Risk-based internal audit is an internal methodology which is primarily focused on the inherent risks involved in the activities or system and provide assurance that risk is being managed by the management within the defined risk appetite level. Risk is defined as ‘the possibility of an event occurring that will have an impact on th...

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Posted Under: CA, CS, CMA |

Issue & Redemption of Preference Shares

The Redeemable Preference Shares are those, the amount of which can be paid back to the holders of such shares. That is, the capital raised through the issue of Redeemable Preference Shares can be paid back by the Company to such shares. The paying back of capital is called the Redemption.The redemption of redeemable preference […]...

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Posted Under: CA, CS, CMA |