﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌
✧'*Business Laws: The Companies Act, 2013 | RRR 2.0 Series*'✧

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﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌
✧'*Quantitative Aptitude: Ratio, Proportion, Indices, Logarithm-2*'✧

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📝 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

﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌
✧'*Business Laws: The Indian Partnership Act, 1932 | RRR 2.0 Series*'✧

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Deferred Revenue Expenditure
Meaning:
Deferred Revenue Expenditure refers to expenses that are revenue in nature but whose benefit extends beyond the current accounting year. These are initially recorded as assets and then written off over a few years.

🔹 Examples:
- Heavy advertising cost for a new product launch
- Preliminary expenses of a company
- Major repairs of machinery

📌 Key Points:
- Treated as an asset initially
- Written off over 3 to 5 years (depending on estimated benefit)
- Helps in matching cost with revenue

﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌
✧'*Business Laws: The Indian Partnership Act, 1932 | RRR 2.0 Series*'✧

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﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌
✧'*Quantitative Aptitude: Permutation and Combination -1*'✧

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﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌
✧'*Accounting: Dissolution of Firm | Practice Session -12*'✧

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📢 Session Alert with Kuldeep Sir!
🎯 *Got doubts? Let’s clear them together!*

📅 Date: 18th April
⏰ Time: 5:00 PM
📍 Join Here

💬 Have a question in mind?
👉 Fill this form & get your doubts answered: Submit Your Doubt

Don’t miss this interactive session!

💰 Money Measurement Concept

The Money Measurement Concept in accounting states that only those transactions and events which can be measured in terms of money are recorded in the books of accounts.

🔑 Key Points:

- Qualitative aspects like employee skill, management efficiency, or brand reputation cannot be recorded, as they can’t be expressed in monetary terms.
- It helps in maintaining uniformity and comparability in financial statements.
- Non-monetary items, although important, are ignored in accounting records.

📌 Example:
If a company hires a highly skilled CEO, it is a significant event, but since the skill cannot be quantified in money, it is not recorded in the books.

🧠 Why Important?
It ensures that accounting records remain objective, measurable, and standardized.

﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌
✧'*Quantitative Aptitude: Permutation and Combination -2*'✧

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﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌
✧'*Accounting: Issue, Forfeiture & ReissueIssue of Debentures | Practice Session -13*'✧

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