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| icai study material ca inter: CA Inter Income Tax Compilation of ICAI Study Mat Q&A for May 25, Sep 25 & Jan 26 Exam CA. Saket Ghiria, 2024-12-27 Dear Friends, this Book contains compilation of all the Chapter End Questions given by ICAI in their Income Tax Study Material which is applicable for May 25, Sep 25 & Jan 26 Exam. Keep referring this book along with your preparation. Grab this book and make the best use of it. ❤ Our YouTube Channel - https://www.youtube.com/@saketghiria ❤ CA Inter Telegram Channel - https://t.me/saketghiria ❤ Website - https://saketghiria.com ❤ Instagram link - https://www.instagram.com/saket_ghiria |
| icai study material ca inter: Presentation of Financial Statements International Accounting Standards Committee, 1997 |
| icai study material ca inter: Financial Management (Theory) VL Felfamkima, This booklet express the theory of financial management which provides framework for investment and financing decision. The booklet aims to build an understanding to the central ideas and theories of modern finance, and will be helpful in financial decision making and present information about the institutions and environment relevant to business finance and corporate finance. As we are aware that financial management is an essential part of the economic and non-economic activities which leads to decide the efficient procurement and utilization of finance with profitable manner. Financial management also developed as a business finance and corporate finance. This booklet seeks to discuss the theory of finance which provides framework for investment and financing decision, also to build understanding the central ideas and theories of modern finance, and helpful in financial decision making and present information about the institutions and environment relevant to corporate finance. |
| icai study material ca inter: Accountancy for CA Intermediate Course (Group II) with Quick Revision Book PC Tulsian | Bharat Tulsian, Accountancy for CA Intermediate Course (GROUP II) This new edition has been primarily designed for the students of CA Intermediate (Group II) course for the subject Advanced Accounting. It has been revised and remodelled as per the new syllabus issued by the Institute of Chartered Accountants of India. This book serves as a self-study text and provides essential guidance for understanding complex accounting principles and practices. Based on the authors proven approach 6 teach yourself style, the book is replete with numerous illustrations, exhibits and solved problems. Quick Revision Accountancy for CA Intermediate Course (GROUP II) This book is a companion to Tulsians Accountancy for CA Intermediate Course (Group II). It provides a quick revision of the concepts discussed in the main textbook and helps students to test their knowledge. The book helps in making the revision process easy by providing candidates with fully-solved scanner, model test papers with solutions and CA Intermediate examination paper for practice. The content is exam-oriented, highly relevant and focuses on the important topics appearing in the exam. |
| icai study material ca inter: Cheating in College Donald L. McCabe, Kenneth D. Butterfield, Linda K. Treviño, 2012-11-01 With academic dishonesty on the rise, this book explains why students cheat, how to foster integrity, and why it matters. Today’s students are tomorrow’s leaders, and the college years are a critical period for their development of ethical standards. Cheating in College explores how and why students cheat and what policies, practices, and participation may be useful in promoting academic integrity and reducing cheating. The authors investigate trends over time, including internet-based cheating. They consider personal and situational explanations, such as the culture of groups in which dishonesty is more common (such as business majors) and social settings that support cheating (such as fraternities and sororities). They also focus on how faculty and administrators are increasing their efforts to promote academic honesty among students. Orientation and training sessions, information on college and university websites, student handbooks that describe codes of conduct, honor codes, and course syllabi all define cheating and establish the consequences. Based on the authors’ multiyear, multisite surveys, Cheating in College quantifies and analyzes student cheating to demonstrate why academic integrity is important and to describe the cultural efforts that are effective in restoring it. |
| icai study material ca inter: Auditing and Assurance VARSHA AINAPURE, MUKUND AINAPURE, 2009-10-23 Whether it is a balance sheet of a company, a cinema hall, or of a school; auditing evaluates all! This comprehensive book, now in its second edition, is a compendium of a textbook; a handbook of Auditing Standards; a question bank, and a compilation of model answers. This text is organized in four parts. Part 1 (Principles) enunciates the standards and the concepts, which form the bases of auditing. Part 2(Process) provides a stepwise description of the auditing process, adopted by the auditors while performing audit engagements. Part 3 (Performance) deals with the auditing engagement and shows how the verification of financial elements such as receipts, payments, purchases, sales, assets and liabilities is conducted. Part 4 (Practice) demonstrates the practical aspects of audits of specific entities such as private limited companies, charitable trusts, hospitals and so on. This book is primarily intended for the students of Chartered Accountancy (appearing for the CA-PCC examination), Cost Accounting, Company Secretary, and postgraduate students of Finance and Accounting. Apart from that, the book is also useful for the practising Chartered Accountants and Financial officers of companies, as a reference handbook. Key Features : Incorporates 67 practical questions (with structured solutions) to help the students to apply the principles to practical situations. Comprises 147 case studies to help identify the issues involved, place them in the right context and arrive at a correct conclusion. Provides 285 innovative true and false type questions (with their reasoned answers) to strengthen the grasp of the subject. Contains 1267 answer-in-brief questions, which are cross-referenced. New to this Edition : Explains all the latest Standards on Auditing applicable for financial years 2009–2010 and 2010–2011. Includes model answers for all relevant descriptive examination questions, asked in the CA-PCC/Final examinations till June 2009. Numerous newly drafted questions (true or false, answer-in-brief, descriptive type) on latest auditing standards with answers/cross references. |
| icai study material ca inter: Students Guide To Accounting Standards (Ca-Pe-II) D. S. Rawat, 2009-06-01 1. Disclosure Of Accounting Policies [As-1] 2. Valuation Of Inventories [As-2] 3. Cash Flow Statement [As-3] 4. Contingencies And Events Occurring After The Balance Sheet Date [As-4] 5. Net Profit Or Loss For The Period, Prior Period Items And Change In Accounting Policies [As-5] 6. Depreciation Accounting [As-6] 7. Construction Contracts (Revised) [As-7] 8. Revenue Recognition [As-9] 9. Accounting For Fixed Assets [As-10] 10. The Effects Of Changes In Foreign Exchange Rates [As-11] [Revised 2003] 11. Accounting For Government Grants [As-12] 12. Accounting For Investments [As-13] 13. Accounting For Amalgamation [As-14] 14. Borrowing Costs [As-16] 15. Accounting For Leases [As-19] 16. Earning Per Share [As-20] 17. Intangible Assets [As-26] 18. Provisions, Contingent Liabilities And Contingent Assets [As-29] 19. Past Years Ca Pe-Ii Examination Questions Based On Accounting Standards |
| icai study material ca inter: Cost & Management Accounting Yathartha Shashi rai, 2020-07-01 This book is an introduction to the Costing of CA Intermediate. An important aim of this book is to make the key concepts & issues that underlie students for better performance and understanding as well as to suggest ways in which the issues of costing might be dealt. While the book is created with the research into the ICAI Syllabus and Study Material, it is written and presented in a way that is student could understand it better. The book provides an overview of issues to consider in the Cost and Management Accounting as well as costing formulas and important notes. Each chapter discusses the implication of all costing techniques being discussed and provides practical question for readers to carry out their self-testing and encourage them to reflect on their own beliefs and the ICAI question papers and revision test paper for their betterment. Overview of the Book The book contain 13 Chapters and each chapter has contains brief theory about the things discussed in the book of ICAI and Practical Question of ICAI and Latest MTP and RTP provided by the ICAI including the Formulas and Examples in each chapter. |
| icai study material ca inter: Handbook on Taxation W.Bartley Hildreth, 2019-07-16 A groundbreaking reference, this book provides a comprehensive review of tax policy from political, legal, constitutional, administrative, and economic perspectives. A collection of writings from over 45 prominent tax experts, it charts the influence of taxation on economic activity and economic behavior. Featuring over 2400 references, tables, equations, and drawings, the book describes how taxes affect individual and business behavior, shows how taxes operate as work and investment incentives, explains how tax structures impact different income groups, weighs the balanced use of sales, property, and personal income taxes, traces the influence of recent tax changes, and more. |
| icai study material ca inter: Taxmann's CRACKER for Enterprise Information Systems & Strategic Management (Paper 7 | EIS SM) – Covering past exam questions, RTPs/MTPs of ICAI & detailed answers for CA Inter | Nov. 2023 Exam CA Vivek Panwar, 2023-06-09 This book is prepared exclusively for the Intermediate Level of Chartered Accountancy Examination requirement. It covers the questions & detailed answers strictly as per the new syllabus of ICAI. The Present Publication is the 6th Edition for CA-Inter | Nov. 2023 exam. This book is authored by CA Vivek Panwar with the following noteworthy features: • Strictly as per the New Syllabus of ICAI • Coverage of this book includes: o All Past Exam Questions § Solved Paper – CA Intermediate May 2022 § Solved Paper – CA Intermediate Nov. 2022 § Solved Paper – CA Intermediate May 2023 o Questions from RTPs and MTPs of ICAI o Application-Based MCQs o Integrated Case Studies • [Point-wise Answers] are given in this book for easy learning • [Marks Distribution] Chapter-wise marks distribution from May 2018 • [Trend Analysis] for Past Exams from Nov. 2019 • [Comparison with Study Material] Chapter-wise comparison with ICAI Study Material Contents of this book are as follows: • Enterprise Information Systems o Automated Business Process o Financial & Accounting System o Information System & its Components o E-Commerce, M-Commerce & Emerging Technologies o Core Banking Systems • Topic-wise New Important Questions • Strategic Management o Introduction to Strategic Management o Dynamics of Competitive Strategy o Strategic Management Process o Corporate Level Strategies o Business Level Strategies o Functional Level Strategies o Organization and Strategic Leadership o Strategy Implementation and Control • Application-Based MCQs & Integrated Case Studies |
| icai study material ca inter: Taxmann's Practice Manual/CRACKER for Cost & Management Accounting (Paper 4 | CMA) – Covering past exam questions & answers | RTPs/MTPs of ICAI | CA Inter | New Syllabus | May/Sept. 2025 Exams CA Ravi Chhawchharia, CA Yash Doctor, 2025-03-22 This book is prepared exclusively for the Intermediate Level of Chartered Accountancy Examination requirement. It covers the questions & detailed answers strictly as per the new syllabus of ICAI. The Present Publication is the 9th Edition for the CA Intermediate | New Syllabus | May/Sept. 2025 Exams. This book is authored by CA. Ravi Chhawchharia & CA. Yash Doctor has the following noteworthy features: • Strictly as per the New Syllabus of ICAI • Coverage of this book includes: o Past Exam Questions and Answers, including the January 2025 Exam o Selected Questions from RTPs and MTPs of ICAI • [Marks Distribution] is provided chapter-wise from Jan. 2021 • [Previous Exam Trend Analysis] from Nov. 2022 • [ICAI Study Material Comparison] is provided chapter-wise Contents of this book are as follows: • Introduction to Cost and Management Accounting • Material Cost • Employee Cost and Direct Expenses • Overheads – Absorption Costing Method • Activity-Based Costing • Cost Sheet • Cost Accounting System • Unit and Batch Costing • Job Costing • Process Costing • Joint Products & By-Products • Service Costing • Standard Costing • Marginal Costing • Budget and Budgetary Control |
| icai study material ca inter: Internet: The Complete Reference, Millennium Edition Margaret Levine Young, 1999 Master the Internet Universe. Prepare yourself for the Internet millennium with Internet: The Complete Reference, Millennium Edition, by Margaret Levine Young. This netizen's bible puts you in charge of everything the Internet has to offer--from basic e-mail to hyper-secure Web commerce. It shows you how to get the most out of Netscape Navigator and Internet Explorer...create advanced Web pages with graphics...transfer files...take advantage of voice and video conferencing...even register your own domain name. Keep this unmatched resource at your keyboard to: Become an instant expert on Microsoft FrontPage, e-commerce, push technology, and real-time audio and video streaming; Connect to the Internet using such high-speed technologies as cable modems, ISDN, and ADSL; Quickly and safely download and install software from the Web; Increase your Web enjoyment--and profit--with chat sessions, conferences, subscriptions, and newsgroups; And much, much more. |
| icai study material ca inter: Grewal's Accountancy [CA Foundation] MP Gupta | BM Agarwal, The book has been primarily designed for the students of C.A. Foundation course for the subject Principles and Practice of Accounting. It has been revised as per the new updates in the syllabus and is applicable for the students appearing for CA Foundation Examination November 2019 and onwards. The book provides conceptual knowledge and understanding of various principles and systems of accounting and their practical application in different sets of business transactions. |
| icai study material ca inter: Taxmann's CRACKER for Accounting (Paper 1 | Accounts) – Covering past exam questions (sub-topic wise) & detailed answers plus RTPs/MTPs of ICAI for CA Inter | Nov. 2023 Exams CA Parveen Sharma, CA Kapileshwar Bhalla, 2023-06-01 This book is prepared exclusively for the Intermediate Level of Chartered Accountancy Examination requirement. It covers the questions & detailed answers for the past exams strictly as per the new syllabus of ICAI. The Present Publication is the 6th Edition for CA-Inter | New Syllabus | Nov. 2023 Exams. This book authored by CA Parveen Sharma & CA Kapileshwar Bhalla, with the following noteworthy features: • Strictly as per the revised Syllabus of ICAI • Coverage of this book includes: o Past Exam Questions, including: § Solved Paper – May 2022 | Suggested Answers § Solved Paper – November 2022 | Suggested Answers § Solved Paper – May 2023 | Suggested Answers o Questions from RTPs and MTPs of ICAI • [Arrangement of Question] Questions in each chapter are arranged 'sub-topic' wise • [Marks Distribution] Chapter-wise marks distribution from May 2017 onwards • [Trend Analysis] for the previous exams from Nov. 2020 onwards • [Comparison with Study Material] Chapter-wise comparison with ICAI Study Material Contents of this book are as follows: • Applicability of Accounting Standards • Framework for Preparation & Presentation of Financial Statements • Overview of Accounting Standards • Financial Statements of Companies • Profit or Loss Prior to Incorporation • Bonus Issue & Right Issue • Redemption of Preference Shares • Redemption of Debentures • Investment Accounts • Insurance Claims • Hire Purchase • Departmental • Branch Accounting • Accounting from Incomplete Records (Single Entry) |
| icai study material ca inter: Theft of the Nation Donald Cressey, 2017-09-08 Organized crime in America today is not the tough hoodlums familiar to moviegoers and TV watchers. It is more sophisticated, with many college graduates, gifted with organizational genius, all belonging to twenty-four tightly knit families, who have corrupted legitimate business and infiltrated some of the highest levels of local, state, and federal government. Their power reaches into Congress, into the executive and judicial branches, police agencies, and labor unions, and into such business enterprises as real estate, retail stores, restaurants, hotels, linen-supply houses, and garbage-collection routes.How does organized crime operate? How dangerous is it? What are the implications for American society? How may we cope with it? In answering these questions, Cressey asserts that because organized crime provides illicit goods and services demanded by legitimate society, it has become part of legitimate society. This fascinating account reveals the parallels: the growth of specialization, big-business practices (pooling of capital and reinvestment of profits; fringe benefits like bail money), and government practices (negotiated settlements and peace treaties, defined territories, fair-trade agreements).For too long we have, as a society, concerned ourselves only with superficial questions about organized crime. Theft of the Nation focuses on to a more profound and searching level. Of course, organized crime exists. Cressey not only establishes this fact, but proceeds to explore it rigorously and with penetration. One need not agree with everything Cressey writes to conclude that no one, after the publication of Theft of the Nation, can be knowledgeable about organized crime without having read this book. |
| icai study material ca inter: Elements of Cost Accounting Anthony B. Manning, 1924 |
| icai study material ca inter: CISA Exam-Study Guide by Hemang Doshi Hemang Doshi, 2018-07-02 After launch of Hemang Doshi's CISA Video series, there was huge demand for simplified text version for CISA Studies. This book has been designed on the basis of official resources of ISACA with more simplified and lucid language and explanation. Book has been designed considering following objectives:* CISA aspirants with non-technical background can easily grasp the subject. * Use of SmartArts to review topics at the shortest possible time.* Topics have been profusely illustrated with diagrams and examples to make the concept more practical and simple. * To get good score in CISA, 2 things are very important. One is to understand the concept and second is how to deal with same in exam. This book takes care of both the aspects.* Topics are aligned as per official CISA Review Manual. This book can be used to supplement CRM.* Questions, Answers & Explanations (QAE) are available for each topic for better understanding. QAEs are designed as per actual exam pattern. * Book contains last minute revision for each topic. * Book is designed as per exam perspective. We have purposefully avoided certain topics which have nil or negligible weightage in cisa exam. To cover entire syllabus, it is highly recommended to study CRM.* We will feel immensely rewarded if CISA aspirants find this book helpful in achieving grand success in academic as well as professional world. |
| icai study material ca inter: Statement on Auditing Standards, Number 128 AICPA, 2016-11-21 As a result of its Clarity Project, the Auditing Standards Board (ASB) has issued Statement on Auditing Standards (SAS) No. 128, Using the Work of Internal Auditors, to supersede SAS No. 65, The Auditor's Consideration of the Internal Audit Function in an Audit of Financial Statements (AICPA, Professional Standards, AU sec. 322 and AU-C sec. 610), and amend: SAS No. 122, Statements on Auditing Standards: Clarification and Recodification, section 315, Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement (AICPA, Professional Standards, AU-C sec. 315); Various other sections in SAS No. 122 (AICPA, Professional Standards, AU-C secs. 200, 220, 230, 240, 260, 265, 300, 402, 500, 550, and 600); and Statement on Quality Control Standards No. 8, A Firm’s System of Quality Control (Redrafted) (AICPA, Professional Standards, QC sec. 10). SAS No. 128 addresses the external auditor’s responsibilities when using the work of internal auditors if it includes (a) using the work of the internal audit function in obtaining audit evidence and (b) using internal auditors to provide direct assistance under the direction, supervision, and review of the external auditor. Consistent with International Standard on Auditing (ISA) 610 (Revised 2013), SAS No. 128 introduces the concept of a systematic and disciplined approach, which is not included in SAS No. 65. Paragraph 13 of SAS No. 128 would require, among other things, as a prerequisite to being able to use the work of the internal audit function, that the external auditor evaluate the application by the internal audit function of a systematic and disciplined approach, including quality control. Paragraphs A12–A14 of SAS No. 128 provide application guidance with regard to the application of a systematic and disciplined approach. The ASB believes that relative to SAS No. 65, this requirement represents an additional and explicit evaluation that the external auditor would need to perform to conclude on the appropriateness of using the work of internal auditors. |
| icai study material ca inter: Taxmann's CRACKER for Advanced Accounting (Paper 1 | Advanced Accounts) – Covering Past Exam Questions (Sub-topic-wise) & Answers with RTPs/MTPs | CA Inter | New Syllabus | May/Sept. 2025 Exams CA Parveen Sharma, CA Kapileshwar Bhalla, 2025-02-21 This book is prepared exclusively for the Intermediate Level of Chartered Accountancy Examination requirement. It comprehensively covers past exam questions with detailed answers, adhering strictly to the new scheme of ICAI. The Present Publication is the 11th Edition for the CA Inter | New Syllabus | May/Sept. 2025 Exams. This book is authored by CA. Parveen Sharma & CA. Kapileshwar Bhalla, with the following noteworthy features: • Strictly as per the New Syllabus of ICAI • [Extensive Coverage] including: o Past Exam Questions with Answers, including the January 2025 Exam (Solved) o Questions from RTPs and MTPs of ICAI • [Arrangement of Question] Questions in each chapter are arranged 'sub-topic' wise based on Para No. of each AS • [Marks Distribution] is provided Chapter-wise from May 2024 • [Exam Trend Analysis] for the previous exams from May 2024 • [ICAI Study Material Comparison] is provided chapter-wise Contents of the book are as follows: • Introduction to Accounting Standards • Framework for Preparation & Presentation of Financial Statements • Applicability of Accounting Standards • Presentation & Disclosures Based Accounting Standards • Asset-Based Accounting Standards • Liabilities-Based Accounting Standards • Accounting Standards Based on Item-Impacting Financial Statements • Revenue-Based Accounting Standards • Other Accounting Standards • Consolidated Financial Statements • Financial Statement of Companies • Buy-Back & Equity Shares with Differential Rights • Amalgamation • Internal Reconstruction • Branch Accounting |
| icai study material ca inter: Taxmann's CRACKER for Financial Management & Strategic Management (Paper 6 | FM and SM | FM SM) – Covering sub-topic-wise past exam questions & answers | CA-Inter | New Syllabus | May/Sept. 2025 Exams CA Namit Arora, CA Vivek Panwar, 2025-03-06 This book is prepared exclusively for the Intermediate Level of Chartered Accountancy Examination requirement. It covers the past exam questions & detailed answers strictly as per the new syllabus of ICAI. The Present Publication is the 9th Edition for the CA-Inter | New Syllabus | May/Sept. 2025 Exams. This book is authored by CA. Namit Arora and CA. Vivek Panwar, with the following noteworthy features: • Strictly as per the New Syllabus of ICAI • [Comprehensive Coverage] o Solved Past Exam Questions with Answers, including: § Solved Paper – January 2025 Exam (Suggested Answers) o Solved Model Test Papers (MTPs) for Practice • [Sub-Topic-wise Questions and Detailed Answers] for easy understanding • Chapter-wise Summary Notes with Relevant Formulae • [Chapter-wise Marks Distribution] from Nov. 2023 • [Exam Trend Analysis] for previous exams, including the May 2024 exam • Chapter-wise Comparison with ICAI Study Material The contents of this book are as follows: • Financial Management o Scope and Objectives of Financial Management o Types of Financing o Financial Analysis and Planning – Ratio Analysis o Cost of Capital o Financial Decisions – Capital Structure o Financial Decisions – Leverages o Investment Decision/Capital Budgeting o Dividend Decisions o Management of Working Capital • Strategic Management o Introduction to Strategic Management o Strategic Analysis – External Environment o Strategic Analysis – Internal Environment o Strategic Choices o Strategy Implementation and Evaluation |
| icai study material ca inter: Yes, I Can Say That Judy Gold, 2020-07-28 No one makes me laugh harder than Judy Gold. If I had to pick one comedian to write a book about free speech, it would be Judy. – Amy Schumer From award-winning comedian Judy Gold, a concise, funny, and thoughtful polemic on the current assault on comedy, that explores how it is undermining free speech and a fundamental attack against the integrity of the art. From Mae West and Lenny Bruce to Richard Pryor and Howard Stern to Kathy Griffith and Kevin Hart, comedians have long been under fire for using provocative, often taboo subjects to challenge mores and get a laugh. But in the age of social media, comedians are at greater risk of being silenced, enduring shaming, threats, and damaged careers because of angry, censorious electronic mobs. But while comedians’ work has often been used to rile up detractors, a new threat has emerged from the left: identity politics and notions like safetyism and trigger warnings that are now creating a cultural and political standard that runs perilously close to censorship. From college campuses to the Oscars, comics are being censured for old jokes, long-standing comedy traditions, unfinished bits and old material that instead of being forgotten, go viral. For comics like Judy Gold, today’s attacks on comics would have Richard Pryor and Lenny Bruce rolling in their graves. No one has the right to tell comics what they can or cannot joke about. Do you tell artists what they can or cannot paint? she asks. Freedom of speech is fundamental for great stand-up comedy. Humor is the most palatable way to discuss a subversive or taboo topic, but it better be funny. A comic's observations are deliberately delivered to entertain, provoke, and lead to an exchange of ideas. We are truth tellers. More important, the tolerance of free speech is essential for a healthy democracy. In addition to offering readers a quick study on the history of comedy and the arts (noting such historical reference points as The Hays Code) and the threats to them, Gold takes readers on a hilarious ride with chapters such as Thank God Don Rickles is Dead, as well as her singular take on micro-aggressions, such as: Person: OMG! You’re a lesbian? I had no idea. I mean you wear make-up. When did you become a lesbian? Judy Gold: Coincidently, right after I met you! (micro-assault!) In this era of fake news, partisan politics, and heated rhetoric, the need to protect free speech has never been greater, especially for comics, who often serve as the canaries in the coalmine, monitoring the health of our democracy. Yes I Can Say That is a funny and provocative look at how safe spaces are the very antithesis of comedy as an art form—and an urgent call to arms to protect our most fundamental Constitutional right. There's a good reason it was the FIRST amendment. |
| icai study material ca inter: AUDITING AND ASSURANCE Aruna Jha, 2008-01-01 * Types of Audit * Audit Planning and Documentation * Internal Control System * Vouching * Verification of assets * Verification of liabilities * Company Auditor: Appointment and removal * Rights and duties of a company auditor * Auditor's Report * Divisible profits and dividends * Depreciation and reserves * Important aspects of Company Audit and Company Accounts * Audit of share capital * Cost Audit * Specialised Audits * Introduction to EDP Auditing * Government Audit * Auditing and Assurance Standards * Guidance notes |
| icai study material ca inter: Taxmann's CRACKER for Taxation with Application Based MCQs & Integrated Case Studies (Paper 3 | Tax) – Covering past exam questions & answers | CA Inter | New Syllabus | May/Sept. 2025 Exams CA. (Dr.) K.M. Bansal, Dr. Sanjay Kumar Bansal, 2025-03-07 This book is prepared exclusively for the Intermediate Level of Chartered Accountancy Examination requirement. It covers the past exam questions & detailed answers strictly as per the new scheme of ICAI. This book is a valuable tool for students aiming to excel in their CA Intermediate examinations, providing comprehensive and up-to-date resources. The Present Publication is the 10th Edition for the CA-Inter | New Syllabus | May/Sept. 2025 Exams. This book is authored by CA. (Dr) K.M. Bansal & Dr Sanjay Kumar Bansal, with the following noteworthy features: • Strictly as per the New Syllabus of ICAI • [Structured Sections] This book is divided into four sections: o Income Tax Law o GST o MCQs & Integrated Case Studies | Income Tax o MCQs & Integrated Case Studies | GST • [Comprehensive Coverage] Coverage of this book includes: o Past Exam Questions & Answers, including: CA Intermediate | January 2025 – Taxation o Application Based MCQs o Integrated Case Studies • [Updated Solutions] are provided as per the Assessment Year 2025-26 and the Latest GST Law • [Marks Distribution] is provided chapter-wise from Jan. 2021 onwards • [Previous Exam Trend Analysis] from Nov. 2022 onwards • [ICAI Study Material Comparison] is provided chapter-wise Contents of this book are as follows: • Income Tax Law o Basic Concepts o Residence and Scope of Total Income o Incomes which do not form part of total income o Income from Salaries o Income from House Property o Profits and Gains from Business or Profession o Capital Gains o Income from Other Sources o Clubbing of Income o Set off and Carry Forward of Losses o Deductions from Gross Total Income o Agricultural Income o Computation of Total Income and Tax Payable o Advance Tax, TDS and TCS o Filing of Return • GST o GST in India – An Introduction o Supply under GST o Charge of GST o Place of Supply o Exemptions from GST o Time of Supply o Value of Supply o Input Tax Credit o Registration o Tax Invoice, Credit and Debit Notes o Accounts and Records o E-Way Bill o Payment of Tax o Tax Deduction at Source & Collection of Tax at Source o Returns • MCQs & Integrated Case Studies | Income Tax o Multiple Choice Questions (MCQs) o Integrated Case Studies • MCQs & Integrated Case Studies | GST o Multiple Choice Questions (MCQs) o Integrated Case Studies |
| icai study material ca inter: Interim Financial Reporting International Accounting Standards Committee, 1997 |
| icai study material ca inter: CA Inter Income Tax Practice Book (Question Bank) for Jan 2025 CA. Saket Ghiria, 2024-12-05 A Comprehensive Practice Book (Question Bank) for CA Inter Income Tax exclusively for January 2025 Exam. Major Features a) Contains over 400 questions. b) Questions are non-repetitive in nature and covers a wide variety of concepts. c) One need proper knowledge of the syllabus for attempting the questions. d) As far as possible, accuracy is ensured both in calculations as well as in provisions. e) Best resource for practicing the Questions. Connect with us: ❤ Our YouTube Channel - https://www.youtube.com/@saketghiria ❤ Our Telegram Channel - https://t.me/sgccafinal ❤ Our Website - https://saketghiria.com |
| icai study material ca inter: CA INTER EIS-SM MCQ Book CA. Saket Ghiria, 2019-10-03 Multiple Choice Questions (MCQ) Book for CA INTER EIS-SM Exams by CA. Saket Ghiria Sir. Containing over 2300 Plus MCQs. Book includes Chapter-wise and Mix MCQS of both Enterprise Information Systems (EIS) and Strategic Management (SM) which is going to help students a lot in building a command over the MCQs. |
| icai study material ca inter: Taxmann's CRACKER for Taxation with Application Based MCQs & Integrated Case Studies (Paper 3 | Tax) – Covering past exam questions & answers | CA Inter | New Syllabus | Sept. 2025/Jan. 2026 Exams CA. (Dr.) K.M. Bansal, Dr. Sanjay Kumar Bansal, 2025-05-31 Taxation | CRACKER is a comprehensive study companion designed to help CA-Intermediate (Group I) students master Paper 3 – Taxation (Income Tax & GST). This book provides an in-depth understanding of core concepts alongside exam-oriented practice. From Previous Exam Solved Papers to Application-Based MCQs and Integrated Case Studies, this resource is tailored to equip candidates with the skills and confidence to tackle their upcoming examinations. The Present Publication is the 11th Edition for the Sept. 2025/Jan. 2026 Exams. This book is authored by CA. (Dr) K.M. Bansal & Dr Sanjay Kumar Bansal, with the following noteworthy features: • [Comprehensive Past Exam Coverage] Includes questions from previous CA-Intermediate Taxation exams up to May 2025 • [Chapter-wise Marks Distribution & Trend Analysis] Gives a quick overview of how marks have been allocated historically, helping students identify the high-weightage area • [Chapter-wise Comparison with ICAI Study Material] Ensures alignment with the official syllabus and highlights where the content matches or expands upon the Institute's material • [Selected Questions from RTPs & MTPs] Integrates Revision Test Papers (RTPs) and Mock Test Papers (MTPs) of ICAI to offer diverse question patterns • [Updated Solutions] Answers are modified as per A.Y. 2025-26 and the latest GST laws, ensuring total relevance and accuracy • [Application-based MCQs & Integrated Case Studies] Enhances conceptual clarity and practical application, crucial for tackling new exam patterns • [Exam-centric Approach] helps students focus on frequently tested areas • [Ideal for Self-study] as the language is structured to guide learners from basic to advanced levels The coverage of the book is as follows: • Section A | Income Tax Law o Basic Concepts, Residence & Scope of Total Income, Incomes not forming part of Total Income, and all major heads of income (Salary, House Property, Business/Profession, Capital Gains, Other Sources) o Detailed chapters on Clubbing of Income, Set-Off & Carry Forward of Losses, and Deductions o Step-by-step guidance on Computation of Total Income & Tax Payable, Advance Tax, TDS & TCS, and Provisions for Filing of Returns & Self-Assessment o Comprehensive coverage of Agricultural Income. • Section B | GST o Thorough exploration of GST in India – An Introduction, Supply Under GST, Charge of GST, Place of Supply, Exemptions, Time of Supply, and Value of Supply o In-depth analysis of ITC, Registration, Tax Invoice/Credit/Debit Notes, Accounts and Records, E-Way Bill, and Payment of Tax o Coverage of TDS/TCS under GST and the procedure for GST Returns. • Section C & D | MCQs & Integrated Case Studies o Separate dedicated chapters for Income Tax MCQs and Case Studies, ensuring targeted practice for objective-type questions o Parallel sections for GST MCQs and Case Studies to build proficiency in application-based scenarios • Additionally, the book begins with an in-depth Chapter-wise Marks Distribution and Previous Exams Trend Analysis, followed by a Chapter-wise Comparison with the Study Material to map each chapter to ICAI's official syllabus structure The structure of the book is as follows: • Initial Reference Tools o Chapter-wise Marks Distribution o Previous Exams Trend Analysis o Chapter-wise Comparison with Study Material • Core Sections o Section A (Income Tax Law) – Chapters 1–15, systematically arranged from fundamental concepts to advanced computations o Section B (GST) – Chapters 16–30, offering step-by-step coverage of all GST provisions • Practice & Assessment o Section C (MCQs & Case Studies – Income Tax) – Practice questions to strengthen objective question-solving skills o Section D (MCQs & Case Studies – GST) – Additional practice to ensure familiarity with GST-focused question types • Appendices and Solved Papers o Includes solved previous exam questions (modified as per the latest statutory updates o Contains Paper references with marks distribution to guide revision priorities |
| icai study material ca inter: Taxmann's Students' Guide to Accounting Standards (Paper 1 | Adv. Accounts) – Comprehensive Coverage—Providing Step-By-Step Examples | Exam-focused Guidance for CA Inter | May/Sept. 2025 Exam Dr. D.S. Rawat, CA Nozer Shroff, 2025-02-22 This book is prepared exclusively for the Intermediate Level of Chartered Accountancy Examination requirement. It covers the new syllabus per ICAI. It applies to Group I | Paper 1 – Advanced Accounting. It simplifies complex accounting concepts and ensures that readers can confidently apply these standards practically. The approach taken by the authors combines theoretical rigour with practical insight, helping students build a solid foundation for their exams and future professional practice. It offers in-depth explanations, examples, and practice questions to clarify concepts and reinforce learning. The Present Publication is the 14th Edition for the CA-Inter | New Syllabus | May/Sept. 2025 Exams. This book is authored by Dr D.S. Rawat & CA. Nozer Shroff, with the following noteworthy features: • Strictly as per the New Syllabus of the ICAI • [Comprehensive Coverage] Includes detailed discussions on all Accounting Standards (AS-1 to AS-29) relevant for CA-Intermediate, along with an introduction to Ind AS • [Lucid Explanation] Breaks down complex concepts with step-by-step illustrations, practical examples and scenarios • [Exam-oriented Approach] Focused on the CA-Intermediate Paper 1 syllabus, featuring important exam tips, practice questions, and solved papers (for May, Sept., and Jan. attempts) • [Structured Learning] Each chapter is dedicated to a specific Accounting Standard, providing conceptual clarity, examples, and question banks for practice • [Authored by Experts] Draws upon the combined decades-long expertise of Dr D.S. Rawat and CA. Nozer Shroff • [Updated Content] Reflects the most recent amendments and guidelines issued by ICAI and relevant regulatory bodies, ensuring alignment with the New Scheme and exam requirements • [Student-Oriented Book] The authors have developed this book keeping in mind the following factors: o Interaction of the authors with their students, with specific emphasis on difficulties faced by students in the examinations o Shaped by the author's experience of teaching the subject matter at different levels o Reactions and responses of students have also been incorporated at different places in the book The structure of the book is as follows: • Conceptual Clarity – Each chapter opens with the fundamental principles and objectives of the relevant AS • Illustrations & Examples – Short examples are used throughout to illustrate key points, followed by more comprehensive case studies • Step-by-step Guidance – Detailed explanations of how to apply accounting principles in various scenarios, ensuring a robust understanding of the standards • Practice & Revision – Each chapter concludes with practical questions, guiding students on how to approach problem-solving in exams • Summaries & Highlights – The end-of-chapter summaries consolidate important points, helping with quick revision • Past Exam Coverage – Includes previous papers' questions and answers for practice and familiarity with exam patterns |
| icai study material ca inter: Notes on Auditing & Assurance - An Easy Approach Tapan Jindal, 2011-01-01 |
| icai study material ca inter: Treatise on Ind AS CA (Dr.) Alok K. Garg, 2021-09-23 About the Book “Treatise on Ind AS” provides a deep dive into Indian Accounting Standards (Ind AS). The book comes to the rescue of those looking for conceptual clarity, application guidance, practical reference to listed companies, comparison of new set of standards with old and global set of standards. It is a one stop shop for all Ind AS related guidance. Key Features - Comprehensive commentary on Ind AS with Conceptual Explanations, Case studies and Examples. - References to published disclosures of Listed Companies on major concepts of Ind AS. - More than 1,000 MCQs with detailed analysis covering all Ind AS. - FAQs on Overview and Applicability/ Roadmap for implementation of Ind AS . - Lucid commentary on complex topics such as Leases, Revenue, Financial Instruments, Business Combination, Consolidation, Share-Based Payment etc. with practical examples and case studies. - Practical issues on Ind AS including analysis of ITFG bulletins and Education Material. - Detailed comparison of Ind AS, Indian GAAP, IFRS and ICDS. - Updated with the Companies (Ind AS) Amendment Rules, 2021. |
| icai study material ca inter: Taxmann's Practice Manual/CRACKER for Cost & Management Accounting (Paper 4 | CMA) – Exam-Oriented Manual Featuring Past Questions | RTPs/MTPs for CA Inter | New Syllabus | Sept. 2025/Jan. 2026 Exams CA Ravi Chhawchharia, CA Yash Doctor, 2025-06-03 Cost & Management Accounting | CRACKER is a comprehensive practice manual-cum-CRACKER meticulously designed for CA Intermediate students appearing in Group II – Paper 4. This edition covers the latest exam trends, past examination questions (including May 2025), and an extensive set of practice problems. Combining conceptual clarity with exam-focused practice aims to equip aspirants with depth of understanding and strategic exam preparation. The Present Publication is the 10th Edition for Sept. 2025/Jan. 2026 Exams. This book is authored by CA. Ravi Chhawchharia & CA. Yash Doctor has the following noteworthy features: • [Updated for Latest Syllabus & Amendments] Ensures alignment with the newest requirements of CA Intermediate Paper 4, incorporating any changes or clarifications introduced by ICAI • [Coverage of Past Exam Questions] Includes questions up to the May 2025 exam, offering a robust pool of solved and unsolved problems to sharpen your exam strategy • [Chapter-wise Marks Distribution & Trend Analysis] Detailed statistics on how marks have been distributed in various chapters across multiple exam attempts (2021–2025). This helps you identify high-weightage topics and focus your revision strategically • [ICAI Resources] Select questions from RTPs (Revision Test Papers) and MTPs (Mock Test Papers) issued by ICAI are included, ensuring alignment with the Institute's testing style • [Chapter-wise Mapping with ICAI Study Material] Each chapter is cross-referenced with the corresponding chapter from ICAI's study material, simplifying your preparation • [Previous Exam Solved Papers] Solved papers and suggested answers for May 2024, September 2024, January 2025, and May 2025 are provided, giving a solid reference for the exam-day approach and time management • [Exam-oriented Approach] The CRACKER format ensures you focus on the way ICAI frames questions, helping you develop an exam temperament • [Smart Revision Techniques] The trend analysis and chapter-wise mapping enable quick identification of high-scoring areas • [Ease of Navigation] Simple and clear presentation with consistent formatting, making it easy to locate topics and revisit specific questions The coverage of this book is as follows: • Comprehensive Conceptual Coverage o Chapters 1–15 follow the standard topics in ICAI's syllabus—Introduction to Cost & Management Accounting, Material Cost, Employee Cost, Overheads, Activity Based Costing, Cost Sheet, Cost Accounting Systems, Unit & Batch Costing, Job & Contract Costing, Process & Operation Costing, Joint Products & By-products, Service Costing, Standard Costing, Marginal Costing, and Budget & Budgetary Control • Chapter-wise Analysis and Trends o Beginning sections present a bird's-eye view of each chapter's importance by analysing how frequently and heavily it is tested in recent exams • Past Exam Trend Analysis o Breaks down multiple exam papers (May/Nov. 2023, May/Nov. 2024, Jan./May 2025) by question number, marks allocated, and chapter tested—helpful for spotting recurring question patterns • In-depth Solved Examples o Each chapter offers a variety of solved questions illustrating theory and practical problem-solving techniques • Practice Exercises o Ample practice questions at the end of each chapter, incorporating previous exam problems, RTP, and MTP materials for thorough revision The structure of the book is as follows: • Initial Section o Chapter-wise Marks Distribution – Tabular data displaying marks allocated to each chapter across several exam attempts o Previous Exams Trend Analysis – Detailed chart mapping every question from previous exams to its chapter origin, marks weightage, and whether it was theory or practical o Chapter-wise Comparison with Study Material – A quick reference guide aligning each chapter in this book with the official ICAI Study Material chapters • Main Chapters (1–15) o Concept Explanations – Each chapter starts with a concise theoretical overview of core concepts o Practical Problems & Illustrations – Detailed worked-out examples to clarify application-based learning o ICAI-style Questions – Carefully curated sets of questions reflecting the pattern and difficulty of actual exams • Solved Papers o May 2024 (Suggested Answers) o September 2024 (Suggested Answers) o January 2025 (Suggested Answers) o May 2025 (Question Paper with Answers/Outline) o These sections give a final revision boost, showcasing how to present answers accurately under exam constraints |
| icai study material ca inter: Students Guide To Income Tax (including Service Tax, Vat) Dr. V. K. Singhania/dr. Monica Singhania, 2009-01-01 Basic concepts that one must know Residential status and its effect on tax incidence Income that is exempt from tax Income under the head Salaries and its computation Income under the head Income from house property and its computation Income under the head Profits and gains of business or profession and its computation. Income under the head Capital gains and its computation Income under the head Income from other sources and its computation Clubbing of Income Set off and carry forward of losses Permissible deductions from gross total income and tax liability Meaning of agricultural income and its tax treatment Individuals - Computation of taxable income Hindu undivided families - Computation of taxable income Firms and associations of persons - Computation of taxable income Return of income Advance payment of tax Deduction and collection of tax at source Interest payable by asssessee/Government Service Tax Value Added Tax (VAT) |
| icai study material ca inter: Taxmann's Corporate & Other Laws (Paper 2 | Law) – Study material in simple & concise language with 500+ questions & case studies (with hints) | CA Intermediate | May/Nov. 2023 Exams Pankaj Garg, 2022-08-17 This book is prepared exclusively for the Intermediate Level of Chartered Accountancy Examination requirement. It covers the entire revised syllabus as per ICAI. The Present Publication is the 2nd Edition & updated till 31st July 2022 for CA-Inter | New Syllabus | May/Nov. 2023 exams. This book is authored by Pankaj Garg, with the following noteworthy features: • [Tabular Presentation] of the subject matter • [Simple & Concise Language] for easy understanding • [500+ Question & Case Studies] along with Hints for Self-practice o Detailed answers are provided in the 2nd Edition of Taxmann's CRACKER cum Exam Guide for Corporate & Other Laws for CA-Intermediate | New Syllabus • [Questions for Every Topic] for covered for better understanding • Coverage of this book includes: o Past Exam Question till the May 2022 CA-Inter Exam with suggested answers for Part II (Descriptive Questions) o Questions from RTPs and MTPs of ICAI • [Marks Distribution] This book covers chapter-wise marks distribution from May 2018 onwards • [Student-Oriented Book] The authors have developed this book, keeping in mind the following factors: o Interaction of the authors with their students, with specific emphasis on difficulties faced by students in the examinations o Shaped by the author's experience of teaching the subject matter at different levels o Reactions and responses of students have also been incorporated at different places in the book The detailed contents of this book are as follows: • Preliminary • Incorporation of Company and Matters Incidental thereto • Prospectus and Allotment of Securities • Share Capital and Debentures • Acceptance of Deposits by Companies • Registration of Charges • Management and Administration • Declaration and Payment of Dividend • Accounts of Companies • Audit and Auditors • Indian Contract Act, 1872 • The Negotiable Instruments Act, 1881 • The General Clauses Act, 1897 • Interpretation of Statutes |
| icai study material ca inter: Corporate Atyaachaar Abhay Nagarajan, 2010 |
| icai study material ca inter: Treatise on Leases (Covering Ind AS, IGAAP, IFRS and US GAAP), First Edition CA (Dr.) Alok K. Garg, Chandni Gupta, 2021-06-15 About the Book: The book “Treatise on Leases” has been written very scrupulously to serve as one stop shop for accounting guidance on leases across the globe. The standard on leases has been revamped and brought tremendous changes in the accounting for lessees, while the accounting for lessors remain largely unchanged. With the alignment of IFRS and US GAAP on this standard and consequential introduction of Ind AS, users could feel an emergent need for a comprehensive guide to refer for lease transactions. This book is an endeavor to cater to that need of the users across the globe. The book comprises of accounting guidance on leases in accordance with IGAAP and Ind AS. The text of Ind AS is meant to be referred in context of IFRS as well, as there is no major difference between these two standards. To give a holistic and comprehensive view of local and global standard, a detailed comparison of Ind AS, IGAAP, IFRS and US GAAP has been given. For easy understanding various case studies and practical examples have been used, a detailed analysis of a sample lease agreement has been given in the book. In order to allow readers, test their knowledge multiple-choice questions have been incorporated and to make this book a comprehensive solution, authors have given disclosure checklists based on AS, Ind AS and IFRS. Further, for a more practical and realistic outlook, the book comprises of disclosures from published financial statements of Indian and global listed companies. The book is updated as of December 2020 and serves a wide audience ranging from CA final students to qualified CA, CS, ICWA, CFOs, finance professionals, accountants and corporates. It's a treatise that inscribes the transfiguration of financial reporting of lease transactions in the history of accounting, giving its readers an in-depth insight on its each and every detail. Highlights: ? Comprehensive commentary on Ind AS 116/IFRS 16 and AS 19 explained with practical examples and case studies. ? In depth analysis of a sample lease agreement on the basis of Ind AS 116/IFRS 16. ? Multiple Choice Questions on Ind AS/IFRS and IGAAP. ? Detailed comparison of various GAAPs: Ind AS, IGAAP, IFRS, US GAAP and ICDS. ? Disclosure checklist for Ind AS, IFRS and IGAAP. |
| icai study material ca inter: CORPORATE ACCOUNTING - FOURTH EDITION S N Maheshwari, 2004-01-01 |
| icai study material ca inter: CA Foundation Paper 1 : Accounting Study Notes for Complete Preparation | According to the New Syllabus 2024 by ICAI EduGorilla Prep Experts, EduGorilla CA Foundation Accounting Study Notes are a comprehensive guide for aspirants preparing for CA Foundation Examination. These CA Foundation Notes cover the entire syllabus, to provide you with a well-rounded understanding of the topics covered in CA Foundation Why EduGorilla’s CA Foundation Notes for Paper 1: Accounting ? ■ CA Foundation Accounting Study Notes starts with the basics of Credit and Debit transfer, and slowly escalate towards the more complex Accounting Standards, providing students with an easy to understand study structure. ■ CA Foundation Accounting Study Notes provide concise theory and practice questions for better retainment of facts. ■ These CA Foundation Accounting Notes are curated by a team of experts at EduGorilla, composed of experienced educators and industry professionals. ■ Our Prep Experts have broken down complex topics in CA Foundation syllabus into simple easy-to-understand chapters. ■ These topics are further enriched with suitable examples, graphs, and Illustrations |
| icai study material ca inter: The Chartered Accountant , 1988 |
| icai study material ca inter: Monitoring and Assessment in Online Collaborative Environments: Emergent Computational Technologies for E-Learning Support Juan, Angel A., Daradoumis, Thanasis, Xhafa, Fatos, Caballé, Santi, Faulin, Javier, 2009-08-31 The book provides researchers and developers of online collaborative systems with approaches for effective and efficient means that would assist e-learning students and teachers with precise and relevant information regarding the ongoing online learning activity at both individual and group levels--Provided by publisher. |
| icai study material ca inter: Artificial Intelligence Abstracts , 1986 |
ICAI - The Institute of Chartered Accountants of India
ICAI - The Institute of Chartered Accountants of India set up by an act of parliament. ICAI is established under the Chartered Accountants Act, 1949 (Act No. XXXVIII of 1949)
ICAI - The Institute of Chartered Accountants of India
The Institute of Chartered Accountants of India (ICAI) is a statutory body established by an Act of Parliament, viz. The Chartered Accountants Act, 1949 (Act No.XXXVIII of 1949) for regulation …
ICAI - The Institute of Chartered Accountants of India
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The Institute of Chartered Accountants of India (ICAI) stands today not merely as an educator but as a pillar of the nation’s financial framework. Our role extends far beyond academia-ICAI is a …
ICAI - The Institute of Chartered Accountants of India
The Council of ICAI is empowered to discharge the provisions of the Act, and regulate and maintain the standards of the profession. In pursuance of this, ICAI has established the Ethical …
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ICAI - The Institute of Chartered Accountants of India
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May 7, 2024 · The Board of Studies of the Institute of Chartered Accountants of India (ICAI) has taken a significant leap forward in enhancing learning experiences of the students with the …
