﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌
✧'*CA Inter Auditing And Ethics: Most Important Topics (Part-4)*'✧
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✧'*CA Inter Auditing And Ethics: Most Important Topics (Part-4)*'✧
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Hello Bacho! 👋
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Hum ek nayi edutainment app bana rahe hain – short, fun, aur useful videos ke saath. 🎬📱
Par isse truly awesome banane ke liye, humein aapki madad chahiye.
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✧'*Corporate and Other Laws: Prospectus and Dividend - One Shot Revision*'✧
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✧'*Corporate and Other Laws: Prospectus and Dividend - One Shot Revision*'✧
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📢 Important Announcement
Dear Students,
Please note that Kunal Sir's class scheduled for today has been cancelled due to an important official meeting.
We regret the inconvenience and appreciate your understanding.
📌 The rescheduled class details will be shared with you shortly.
Stay tuned and keep revising! 💪
Dear Students,
Please note that Kunal Sir's class scheduled for today has been cancelled due to an important official meeting.
We regret the inconvenience and appreciate your understanding.
📌 The rescheduled class details will be shared with you shortly.
Stay tuned and keep revising! 💪
📝 Tip of the Day for CA Foundation 📚
✨ *Focus on Concepts, Not Just Formulas!*
Understanding the "why" behind each topic will help you solve tricky questions with ease — especially in Accounts and Law. 💡
✅ Revise smart, not just hard!
#CAFoundation #StudySmart #ConceptClarity #DailyTip
✨ *Focus on Concepts, Not Just Formulas!*
Understanding the "why" behind each topic will help you solve tricky questions with ease — especially in Accounts and Law. 💡
✅ Revise smart, not just hard!
#CAFoundation #StudySmart #ConceptClarity #DailyTip
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Admit cards are out !
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✧'*Corporate and Other Laws: Prospectus and Dividend - Writing Practice*'✧
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✧'*Corporate and Other Laws: Prospectus and Dividend - Writing Practice*'✧
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💪 "Tough times never last, but tough Chartered Accountants do!" 📚🔥
Keep grinding — every balance sheet you solve brings you one step closer to success!
Keep grinding — every balance sheet you solve brings you one step closer to success!
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📘 Accrual Concept – Short Note (CA Intermediate)
The Accrual Concept is a fundamental accounting principle that states:
🔹 Revenues and expenses should be recognized in the period in which they are earned or incurred, not when cash is received or paid.
🔍 Key Aspects:
- Income is recorded when earned, regardless of actual cash receipt.
- Expenses are recorded when incurred, not when paid.
- Ensures that financial statements reflect the true financial position and performance of an entity.
📌 Example:
If a company sells goods in March but receives payment in April, the revenue is recorded in March (the month of sale).
✅ Why it Matters:
- Accrual accounting provides a more accurate picture of an entity's financial activities.
- It is mandatory under AS & Ind AS for most business enterprises.
The Accrual Concept is a fundamental accounting principle that states:
🔹 Revenues and expenses should be recognized in the period in which they are earned or incurred, not when cash is received or paid.
🔍 Key Aspects:
- Income is recorded when earned, regardless of actual cash receipt.
- Expenses are recorded when incurred, not when paid.
- Ensures that financial statements reflect the true financial position and performance of an entity.
📌 Example:
If a company sells goods in March but receives payment in April, the revenue is recorded in March (the month of sale).
✅ Why it Matters:
- Accrual accounting provides a more accurate picture of an entity's financial activities.
- It is mandatory under AS & Ind AS for most business enterprises.
🚀 CA Inter May 2025 Aspirants!
Ready to conquer Corporate & Other Laws? 💼💥
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🗓️ 19th April | 4 PM
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🗓️ 19th April | 4 PM
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✧'*Advanced accounting Topper's Answer Writing Sheet*'✧
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✧'*Advanced accounting Topper's Answer Writing Sheet*'✧
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Q1. Which of the following is NOT true in the context of AS 10 (Property, Plant and Equipment)?
Anonymous Quiz
42%
A) Revaluation reserve can be transferred directly to general reserve.
25%
B) Component accounting is not mandatory under AS 10.
16%
C) Costs directly attributable to bringing the asset to the location and condition for use are capit
16%
D) Dismantling cost is included in the cost of the asset.
Q2. A company wants to alter its Articles of Association. The alteration will be effective only if:
Anonymous Quiz
43%
A) It is filed with the Registrar within 30 days.
21%
B) It is passed by an ordinary resolution.
22%
C) It does not violate any provisions of the Memorandum of Association.
14%
D) It is approved by the Board of Directors.
﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌
✧'*Corporate and Other Laws: Corporate Laws Part -1 | Marathon*'✧
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✧'*Corporate and Other Laws: Corporate Laws Part -1 | Marathon*'✧
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Q3. If the selling price per unit is ₹100, variable cost per unit is ₹60, and fixed costs are ₹40,000, how many units must be sold to earn a profit of ₹20,000?
Anonymous Quiz
12%
A) 1,000 units
62%
B) 1,500 units
21%
C) 2,000 units
5%
D) 3,000 units
Q4. A resident individual receives a gift of ₹60,000 in cash from a friend and a painting worth ₹80,000 from another friend during the previous year. What is the amount taxable under the head "Income from Other Sources"?
Anonymous Quiz
9%
A) ₹0
18%
B) ₹60,000
10%
C) ₹80,000
63%
D) ₹1,40,000