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As 11

Accountancy

answered on 12-May-22 18:30

How to identify that this is a speculative transaction

latest answer

Because it is not used to hedge

Gauri Shete

Gauri Shete

CA Final

5K+

4

404

Exemptions

Exams

answered on 12-May-22 16:13

Whether I must apply for exemption again? I have already applied while filling the application form for exam. Is it enough?

latest answer

No further action needed.

Nivedha Balaji

Nivedha Balaji

CA Final

9K+

5

505

Profit or loss pre and post inc.

Accountancy

answered on 12-May-22 16:05

If in this case if the loan was taken on 1st November instead of 1st September than will there be any change in distribution of interest in pre and post period and if yes then what will be the amt. Transferred to pre and post period

latest answer

Yes..post incorporation

Harsh Mittal

Harsh Mittal

CA Final

1K+

7

385

Inventory

Accountancy

answered on 12-May-22 14:03

Sir can we do trading account for calculating closing stock and provide other details in statement format like for abnormal items and calculate closing stock in trading account? I am referring to illustration8

latest answer

Yes. It can be done using that formula.

Sugam SM

Sugam SM

CA Final

9K+

4

466

Competitive Strategy

Strategic Management

answered on 12-May-22 14:32

Is porterâ??s five forces model part of syllabusâ?¦

latest answer

Okayâ?¦.Thanks

Swetha S

Swetha S

CA Inter

15K+

8

456

Audit procedure

Auditing

answered on 12-May-22 13:59

Can anyone explain the difference between 1. Test of Control 2. Test of Details 2. Substantige analytical procedures In simple terms to understand

latest answer

Consider this example: Payment of Rent (a)Test on Controls: In a company you are not allowed to pay rent on a random basis. The company has to design a procedure which needs to be followed for payment of rent. E.g. Step 1: Get an Invoice from an owner Step 2: Invoice to be checked by the cashier Step 3: Issue a cheque for payment. Now an Auditor should ensure that the company is following this procedure every time a payment for rent is made. This he can do by observing whether the cashier actually checks the invoice or see if cheque is issued. (b)Test of Details: The auditor may insist the management to provide a copy of Rent Agreement to check whether the amount of rent was properly paid. The auditor can also obtain a copy of invoice and study it in depth to ascertain various factors like date of invoice, name of the party issuing invoice. This is test of details. (c) Substantive Analytical Procedure: This is basically doing ratio analysis. Say the rent per month is 1.5 lacs. So the auditor may try to estimate the rent per year and match that amount appearing in the FS. i.e. 1.5 lacs * 12 months. This is analytical procedure.

Manoj Raj

Manoj Raj

CA Final

12K+

4

428

Analytical procedures

Auditing

answered on 12-May-22 14:05

Can anyone please explain this last point related to unsophisticated predictive model. What does it mean?

latest answer

This would probably mean random estimates without any well defined structured methods for estimation. Say an auditor has to apply analytical procedure for estimation of the amount of oil consumed by a machine. Here if the auditor has experience of this industry he can randomly say 150 litres without any calculation.

Manoj Raj

Manoj Raj

CA Final

12K+

1

918

AS10

Accountancy

answered on 12-May-22 16:12

Flight is the asset is already recognised, now some seats are added in that . Then whether this should be added to the cost of flight Or it can be separately recognised as an asset?(assume it met all the condition as per As 10) If added to the cost flight ,please give me any example where it can be separately recognised as an asset? Please help me with this regard

latest answer

You will capitalise it to the main asset. You will also derecognise existing seats. For depreciation purpose - follow component model.

Subash Chandrabose

Subash Chandrabose

CA Final

32K+

4

380

Exemption

Exams

answered on 12-May-22 16:33

I'm attending 1st group + advanced accounts for this attempt. So , if i have to claim exemption for adv accounts , is it necessary for me to attend the other 3 papers of group 2?

latest answer

Yes it is mandatory

Azmi RZmi

Azmi RZmi

CA Final

10K+

3

474

Section

Corporate & Other Laws

answered on 12-May-22 11:45

I had made list of all sections now ma'am what should I remember all of them or don't don't waste time for that

latest answer

More or less he has conveyed the essence. Good to have list of important ones on a separate sheet. Don't spend special time on learning all, as you revise you will eventually remember the important ones. And as Jayakrishnan mentioned, don't quote them wrong if you don't recall. In such cases, you can mention - As per provisions of ......... Act,

Nai Jay

Nai Jay

CA Inter

7K+

5

403