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CA Foundation Paper 2 - Section A -Business Laws:

🎯This Capsule deals with the significant concepts covered under units 4, 5 & 6 of Chapter 1 of the Study material:

👨‍💻By ICAI

📌Download Subjectwise Referencer
t.me/Mission_CA_Foundation/293

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How to Find Cube Root on Calculator☝🏻☝🏻

😍By Hetvi

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CA Inter (New) | Accounts, Cost, Advance Accounts & FM-ECO | 100 Marks Test

👨‍🎓 CA Rahul Garg Sir

🔥 Fully as per ICAI Paper Style 🔥

❢◥ ▬▬▬▬ ◆ ▬▬▬▬ ◤❢


Accounts :


📍Test Paper

https://t.me/CA_Study_Notes/3259

📍Test Solution
https://t.me/CA_Study_Notes/3260

🖥 Test Discussion Video :
https://youtu.be/8nOZ0lUxRNI

═══════ ♢.✰.♢ ═══════


Costing


📍Test Paper

https://t.me/CA_Study_Notes/3261

📍Test Solution
https://t.me/CA_Study_Notes/3262

🖥 Test Discussion Video :
https://youtu.be/i2YP8XSdgaU

═══════ ♢.✰.♢ ═══════


Advance Accounts


📍Test Paper

https://t.me/CA_Study_Notes/3272

📍Test Solution
https://t.me/CA_Study_Notes/3273

🖥 Test Discussion Video :
https://youtu.be/QophgyWxsWM

═══════ ♢.✰.♢ ═══════


FM-ECO


📍Test Paper
https://t.me/CA_Study_Notes/3282

📍Test Solution
https://t.me/CA_Study_Notes/3283

🖥 Test Discussion Video :
https://youtu.be/lRWhdr0BRBE

❢◥ ▬▬▬▬▬ ◆ ▬▬▬▬▬ ◤❢

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CA INTER/IPCC Audit Complete Chapterwise Notes :

💁‍♂️ By CA Kapil Goyal Sir

◈◎┄┅══❂❣️❂══┅┄◎ ◈

📍Chapter 1: Nature, Objective and Scope of Audit
https://t.me/CA_Study_Notes/2303

📍
Chapter 2: Audit Strategy, Audit Planning and Audit Programme
https://t.me/CA_Study_Notes/2304

📍
Chapter 3: Audit Documentation and Audit Evidence
https://t.me/CA_Study_Notes/2305

📍
Chapter 4: Risk Assessment and Internal Control
https://t.me/CA_Study_Notes/2306

📍
Chapter 5: Fraud and Responsibilities of the Auditor in this Regard
https://t.me/CA_Study_Notes/2307

📍
Chapter 6: Audit in an Automated Environment (New)
https://t.me/CA_Study_Notes/2325

📍
Chapter 6:EDP Audit (Old)
https://t.me/CA_Study_Notes/2326

📍
Chapter 7: Audit Sampling
https://t.me/CA_Study_Notes/2365

📍
Chapter 8: Analytical Procedures
https://t.me/CA_Study_Notes/2328

📍
Chapter 9: Audit of Items of Financial Statements
https://t.me/CA_Study_Notes/2355

📍
Chapter 10: The Company Audit
https://t.me/CA_Study_Notes/2354

📍
Chapter 11: Audit Report
https://t.me/CA_Study_Notes/2347

📍
Chapter 12: Audit of Banks
https://t.me/CA_Study_Notes/2357

📍
Chapter 13: Audit of Diffrerent Types of Entities
https://t.me/CA_Study_Notes/2356

📍
Standards on Auditing
https://t.me/CA_Study_Notes/2346

📍
Types of Errors
https://t.me/CA_Study_Notes/2327

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CA INTER/IPCC Audit Complete Chapterwise Notes :

💁‍♂️ By CA Kapil Goyal Sir

◈◎┄┅══❂❣️❂══┅┄◎ ◈

📍Chapter 1: Nature, Objective and Scope of Audit
https://t.me/CA_Study_Notes/2303

📍
Chapter 2: Audit Strategy, Audit Planning and Audit Programme
https://t.me/CA_Study_Notes/2304

📍
Chapter 3: Audit Documentation and Audit Evidence
https://t.me/CA_Study_Notes/2305

📍
Chapter 4: Risk Assessment and Internal Control
https://t.me/CA_Study_Notes/2306

📍
Chapter 5: Fraud and Responsibilities of the Auditor in this Regard
https://t.me/CA_Study_Notes/2307

📍
Chapter 6: Audit in an Automated Environment (New)
https://t.me/CA_Study_Notes/2325

📍
Chapter 6:EDP Audit (Old)
https://t.me/CA_Study_Notes/2326

📍
Chapter 7: Audit Sampling
https://t.me/CA_Study_Notes/2365

📍
Chapter 8: Analytical Procedures
https://t.me/CA_Study_Notes/2328

📍
Chapter 9: Audit of Items of Financial Statements
https://t.me/CA_Study_Notes/2355

📍
Chapter 10: The Company Audit
https://t.me/CA_Study_Notes/2354

📍
Chapter 11: Audit Report
https://t.me/CA_Study_Notes/2347

📍
Chapter 12: Audit of Banks
https://t.me/CA_Study_Notes/2357

📍
Chapter 13: Audit of Diffrerent Types of Entities
https://t.me/CA_Study_Notes/2356

📍
Standards on Auditing
https://t.me/CA_Study_Notes/2346

📍
Types of Errors
https://t.me/CA_Study_Notes/2327

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🔴 CA Exam July 2021 Result Date | Important Update

Don't miss it 👇

https://youtu.be/SP6tUt03NtA
💁‍♂️Hello Everyone,

I'm Sampada. A Chartered Accountant by profession and an artist, writer and a blogger by passion.🙈

🔹I have had a lot of people asking me about
How to remember Case Laws for DT and How to remember Section Nos and Penalties for Law.

♦️Now if your exams are in MAY 2021 and you still haven't gotten around to remembering Case Laws or are finding it difficult, I can help give you some pointers. Please, please don't think of skipping it just because you have less no. of days left for your exams. If my calculations aren't wrong you still have 40 days for your exams. (38 to be exact, if you are planning 2 days for the first paper) That is more than enough time to start remembering Case Laws and Section Nos.

🔹I’ll just talk about the Case Laws in this post.

♦️I know Case Laws are a little difficult to memorise or learn especially considering just how many there are!

❇️
First try to understand the structure of the Case Law. Every Case is divided into three parts:

1. What was the matter? Or what was the issue? - That will generally be the question in your exam i.e the case study
2. What did the Court Observe? - Now, in this part there will be quoting of the relevant section no. and what does that particular section say i.e. the provision
3. What was the Conclusion? - So, what conclusion did the court arrive at, keeping in mind the relevant Section and its provisions?

❣️So how to go about memorizing them?

♦️Pick up just 5 Case Laws every day. That's it. Just 5

✳️ POINTERS:
Firstly, what not to remember?
o Section Nos. In fact, forget about them. It is better NOT to quote them rather than to quote the wrong ones. You already have enough to memorise as it is!
o Also, forget about
whether it was ITAT, HC or SC. You'll just end up being all confused.
o Also don't try to remember the year of the case.
(If you can remember them, good. But if you can't don't worry too much)

Now, what to remember?
📍 The name of the Assessee
📍 The Conclusion

• Most of the Case Laws that you will read are very interesting, mostly like a story.
a) So, try to remember it as how you would remember a story. Firstly, what's the story about. Secondly, what happens in the story and lastly, how did the story end or conclude?

🔺 Understand, you don't have to remember the Case Law word for word. Also, you don't have to remember all the parts of the Case.

🔻 Try to write the Court's Observation in your own words. It need not be a long paragraph. Even 4-5 lines containing the observation will do. These are CA exams, so it's always Quality over Quantity!!

🔺 Even your conclusion can be as small as 2-3 lines. As long as what you are writing is correct, the quantity does not matter.

🔻 Don't try to write the Case Laws when you are learning them. Just read the Issue, understand the Observation as much as you can and the Conclusion.

🔺 Then, try to speak about the case, in any language you want. Like as if you are talking to a friend about the case, explaining to them what had happened. So, if you prefer Hindi, try to talk about the case in Hindi, like, 'yeh bande ne aisa aisa kia, toh AO ne claim reject kia. Fir na Court ne bola ki Income Tax k provisions k hisaab se yeh aisa hona chahiye aur fir Court ne yeh aisa aisa conclusion diya.'

🔻 After you are comfortable with the first Case Law in your language and have understood it, move on

The format for the answers will be
a) Facts of the Case - then leave a line and state the facts of the case study
b) Court’s Observation – leave a line and write the relevant provision
c) Conclusion – leave a line and state the conclusion
⭕️ Don’t forget to underline the important words in your conclusion

Leaving a line ensures that your answer looks clean and neat. It’s all about the presentation!

⚠️ Also: Please do not leave out the new Case Laws that are notified for your attempt. Chances are pretty high that at least one or two similar case laws will be asked in the exam!

📍For More Study Tips/Motivation Dose Join @Mission_CA_Exam On Telegram.
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Forwarded from CA Satish Mangal
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🎯CA Foundation Economics :

═══════ ♢.✰.♢ ═══════

1. Alfred Marshal (British)-
-Demand
-Time concept
-Diminishing utility -Marginal Utility Approach
-Time element to differentiate market
-Welfare
-Study of Mankind

2. Adam Smith -
-Nature & Causes of Wealth of Nation (1776).
-Father of Economics
-Definition of Wealth

3. Joel Dean -
Business Economics

4. JB Say -
Economics is science of growth

5. Nicholas Kaldos -
Cobweb theory

6. HA Simon -
Satisfying Behavior

7. Olaf Hamler -
Delphi Method/Expert Opinion

8. Hicks & Allen -
Indifference Curve

9. L Robbins -
-Nature & Significance of Economics
-Scarcity of resources
-Positive science

10. Samuelson -
Growth of business

11. AC Pigou -
-Measuring rod of money
-Welfare in economy
Business
-Optimism & pessimism

12. F Knight -
Risk

13. Schumpeter -
Innovation

14. A.A Berle & GC Means -
Separation of management and ownership

15. Williamson -
Profit Maximization

16. Baumol -
Revenue Maximization

17. RL Marris -
management goal of stability & growth

18. Paul Sweezy -
Kinked demand curve

19. Hawtrey -
Monetary

20. Karl Marx & Frederick Engels -
-Socialist Economy
-The Communist Manifesto (1848)

21. Cyert & March -
4 possible functional goals: production, inventory, sales, market

22. Chamberlin -
Group Behavior

23. Cobb Douglas =
Capital ¼
Labour ¾

24. Jacob Viner -
Economics is what economists do

25. Thorstein Veblen -
Conspicuous consumption/
Veblen Goods

26. Robbert Giffen -
Giffen Goods

27. Keynes -
Aggregate Effective Demand

28. Peter Drucker
Aim - Create & Retain customer

29. David Easton -
Feedback or Black box model

Save this for your last minute revision.🤗

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CA Foundation Exam Papers :

💁‍♂️ By
@Mission_CA_Foundation

═══════ ♢.✰.♢ ═══════

📍Accounts Jan 2021 Exam Paper
https://t.me/Mission_CA_Foundation/118

📍Law & BCR Dec 2020 Exam Paper
https://t.me/Mission_CA_Foundation/158

📍 Statistics Dec 2020 Paper Solution
https://t.me/Mission_CA_Foundation/21

📍 Maths Dec 2020 Paper Solution
https://t.me/Mission_CA_Foundation/20

📍 Economics Dec 2020 Exam Paper
https://t.me/Mission_CA_Foundation/15

📍 Business Mathematics & Logical Reasoning Dec 2020 Exam Paper
https://t.me/Mission_CA_Foundation/17
https://t.me/Mission_CA_Foundation/9

📍Law & BCR Dec 2020 Exam Paper
https://t.me/Mission_CA_Foundation/8

📍Accounts Dec 2020 Exam Paper
https://t.me/Mission_CA_Foundation/7

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Forwarded from @CA_Study_Notes
STUDY AT HOME brings you the opportunity to learn from _*🌟"TOP CELEBRITIES"🌟 like Nawazuddin Siddiqui, Ganesh Acharya, Shaan, Dabboo Ratnani etc. 🤩🎉

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CA Inter (New) Strategic Management (SM) Notes :

🎓 By Mastermind

═══════ ♢.✰.♢ ═══════

📍 Chapter : 1
https://t.me/CA_Study_Notes/419

📍 Chapter : 2
https://t.me/CA_Study_Notes/420

📍 Chapter : 3
https://t.me/CA_Study_Notes/421

📍 Chapter : 4
https://t.me/CA_Study_Notes/422

📍 Chapter : 5
https://t.me/CA_Study_Notes/423

📍 Chapter : 6
https://t.me/CA_Study_Notes/424

📍 Chapter : 7
https://t.me/CA_Study_Notes/425

📍 Chapter : 8
https://t.me/CA_Study_Notes/426

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🔴 CA Exam July 2021 Result Date | Important Update

Don't miss it 👇

https://youtu.be/SP6tUt03NtA
🖥 CA Inter / IPCC | Financial Management (FM) | Complete Notes & Lectures |

👨‍🎓 By Prof. Rahul Malkan Sir

═══════ ♢.✰.♢ ═══════

📍 Cash Flow Statement :
https://t.me/CA_Study_Notes/2913

📍 Fund Flow Statement :
https://t.me/CA_Study_Notes/2914

📍 Leverages :
https://t.me/CA_Study_Notes/3266

📍 Cost Of Capital :
https://t.me/CA_Study_Notes/3267

📍 Capital Structure Theory :
https://t.me/CA_Study_Notes/2972

📍 Time Value Of Money :
https://t.me/CA_Study_Notes/3115

📍 Capital Budgeting :
https://t.me/CA_Study_Notes/3116

📍 Ratio Analysis :
https://t.me/CA_Study_Notes/3244

📍 Working Capital Management :
https://t.me/CA_Study_Notes/3243

📍 Management of Debtors
https://t.me/CA_Study_Notes/3245

═══════ ♢.✰.♢ ═══════

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