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method of accounting

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सरकारी लेखा प्रणालियों को अद्यतन करने का महत्व

CA, CS, CMA : पुरानी सरकारी लेखांकन विधियों के प्रभाव और एकल औ...

February 27, 2025 150 Views 0 comment Print

A Detailed Walk-through on Procure-to-Pay Cycle and It`s Accounting Entries in Oracle Fusion

CA, CS, CMA : Learn about the Procure-to-Pay cycle and its accounting entries in Oracle Fusion ERP, detailing each step from requisition to paym...

January 10, 2025 1194 Views 0 comment Print

Common Record to Report (R2R) Questions Asked in Interviews

CA, CS, CMA : Explore common Record-to-Report (R2R) interview questions and essential accounting entries like accrued expenses, prepaid expenses...

December 4, 2024 4932 Views 0 comment Print

Revenue Recognition Methods for Real Estate Developers

CA, CS, CMA : This study examines the appropriate methods for building construction and the sale of plots in a township, considering the positio...

July 1, 2024 8211 Views 1 comment Print

Accounting for Bonus Shares: A Comprehensive Guide

Finance : Learn the detailed accounting procedures for issuing bonus shares, including necessary journal entries and their impact on financi...

May 31, 2024 5538 Views 0 comment Print


Latest News


Free Webinar on Foreign Accounting & Bookkeeping

CA, CS, CMA : Join our free webinar on foreign accounting and bookkeeping, led by expert CA Sachin Jain. Learn about opportunities, techniques, ...

September 4, 2023 6378 Views 0 comment Print

Criteria for classification of Non-company entities for AS applicability

CA, CS, CMA : The Council, at its 400th meeting, held on March 18-19, 2021, considered the matter relating to applicability of Accounting Standa...

April 1, 2021 131982 Views 1 comment Print

Temporary Exceptions to Hedge Accounting for Derivative Contracts

CA, CS, CMA : Announcement providing Temporary Exceptions to Hedge Accounting prescribed under Guidance Note on Accounting for Derivative Contra...

April 1, 2021 843 Views 0 comment Print

Money laundering and scams “THROUGH” Multi-State Urban Cooperative Credit Societies, Angadia’s & Banks in India/Abroad – Gems & Jewellery Industry

CA, CS, CMA : ICAI Research paper on Money laundering and scams THROUGH Multi-State Urban Cooperative Credit Societies, Angadia’s & Banks in I...

February 17, 2021 1422 Views 0 comment Print

Money Laundering & Scams “THROUGH” Multi-State Urban Cooperative Credit Societies In India – Cash Deposits

CA, CS, CMA : The Credit Co-operative societies have misused various gaps of the system over period of time by tapping various regulations for c...

February 17, 2021 1554 Views 0 comment Print


Latest Judiciary


Method of accounting can be changed if such change is bona fide and permissible under law

Income Tax : Change in method of accounting was bona fide and with the compliance of the Accounting Standard – AS 9 – Revenue Recognition i...

January 13, 2014 13772 Views 0 comment Print

Rejection of Accounting Method followed by Assessee which was accepted in Assessment of earlier Year

Income Tax : Method of Accounting regularly followed by the taxpayer which was accepted by the Tax Officer in past cannot be rejected in future...

February 1, 2011 1282 Views 0 comment Print

If book results are not rejected, AO has no alternative except to accept the book results

Income Tax : We find that at the time of survey the sample processing was carried out and according to the sample processing, the bi-products c...

January 23, 2011 1490 Views 0 comment Print

If AO assume concealment without considering the actual payments made in the subsequent years, such attempt would be premature

Income Tax : We have heard both the sides in detail. Thrust given by the C1T(A) on the mens rea reflected in the conduct of the assessee does n...

January 10, 2010 447 Views 0 comment Print

Change of method of accounting of overdue charges from mercantile basis to cash system does not create any income

Income Tax : In the instant case, learned counsel for the Revenue is not in a position to demonstrate or satisfy us that due to the change of a...

January 4, 2010 3247 Views 0 comment Print


Ethical Challenges in Accounting & Finance for Accountants

October 14, 2023 2412 Views 0 comment Print

Explore ethical challenges accountants face in accounting and finance. Learn about confidentiality, independence, fraud, and more. Enhance professionalism.

Challenges Faced by Accountants: Solutions for Effective Management

October 4, 2023 2010 Views 0 comment Print

Discover difficulties faced by aspiring accountants and practical solutions to manage their responsibilities towards business entities. Learn why professional training is essential.

Free Webinar on Foreign Accounting & Bookkeeping

September 4, 2023 6378 Views 0 comment Print

Join our free webinar on foreign accounting and bookkeeping, led by expert CA Sachin Jain. Learn about opportunities, techniques, and tools for international practice.

लेखांकन की मूल बातें: इकहरा लेखा प्रणाली- छोटे दुकानदारों की समस्याओं से निपटने का एक तरीका

July 29, 2023 1134 Views 0 comment Print

इकहरा लेखा प्रणाली में निम्न प्रकार की रिकॉर्डिंग शामिल हो सकती हैं (एकल प्रविष्टि पुस्तकों के प्रकार): ए. कुछ लेन-देन के संबंध में दोहरी प्रविष्टि, उदाहरण देनदार और लेनदार (केवल व्यक्तिगत खाते) आदि और शेष सभी लेनदेन के लिए एकल प्रविष्टि।, बी. लगभग सभी लेनदेन के संबंध में दोहरी प्रविष्टि और कुछ लेनदेन के संबंध […]

लेखांकन की मूल बातें: सामान्य प्रयोजन हेतु प्रयुक्त वित्तीय विवरण और उनकी गुणात्मक विशेषताएं

July 27, 2023 870 Views 0 comment Print

सामान्य प्रयोजन हेतु प्रयुक्त वित्तीय विवरण: वित्तीय विवरणों में प्रदान की गई जानकारी का उद्देश्य मौजूदा और संभावित निवेशकों, ऋणदाताओं और अन्य लेनदारों निर्णय लेने के लिए सक्षम करना है। आम तौर पर उनकी जानकारी की आवश्यकता को निम्नलिखित रूप मेंसंक्षेप में प्रस्तुत किया जा सकता है: i). व्यवसाय के आर्थिक संसाधनों और व्यवसाय की […]

लेखांकन की मूल बातें: परंपराएं, सिद्धांत और अवधारणाएं

July 26, 2023 13236 Views 0 comment Print

लेखांकन परंपराएँ:- लेखांकन परंपराएँ जटिल और अस्पष्ट व्यावसायिक लेनदेन के लिए कुछ दिशानिर्देश हैं, हालाँकि यह अनिवार्य या कानूनी रूप से बाध्यकारी नहीं है, फिर भी, ये आम तौर पर स्वीकृत सिद्धांत वित्तीय विवरणों में स्थिरता बनाए रखते हैं। वित्तीय रिपोर्टिंग प्रक्रिया को मानकीकृत करते समय ये संयुक्त रूप से तुलना, प्रासंगिकता, लेनदेन के पूर्ण […]

Exploring three accounting models under Service Concession Arrangements (SCAs)

June 25, 2023 1722 Views 0 comment Print

IFRIC 12 Service Concession Arrangements, for appropriate accounting of these arrangements. These models are: 1. Financial Asset Model 2. Intangible Asset Model 3. Mixed or Bifurcated Model

IFRIC 12 Accounting for Service Concession Arrangements

June 17, 2023 1914 Views 0 comment Print

Explore the accounting requirements for Service Concession Arrangements (SCAs) under IFRIC 12. Understand control criteria and three accounting models for operators.

Zoho CRM: Simplifying Customer Relationship Management for Everyone

June 3, 2023 5007 Views 0 comment Print

In the modern business landscape, maintaining strong relationships with customers is essential for success. This is where Customer Relationship Management (CRM) software plays a crucial role.

How to do ledger scrutiny of books of accounts for audit?

May 28, 2023 8937 Views 0 comment Print

Discover the essential steps for a thorough ledger scrutiny during an audit. From reviewing entries to ensuring compliance, learn how to assess and document key accounts.

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