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Accountancy

answered on 14-May-25 12:34

Dividend is non adjusting event and still how is it disclosed at notes on account I.e after balance sheet sign ?

latest answer

Final dividend comes into picture at AGM only. If AGM is delayed, then you may have to include in disclosures.

Sushmita Chowdhury

Sushmita Chowdhury

CA Inter

2K+

7

207

Ind AS 16

Financial Reporting

answered on 21-Apr-25 11:55

Whether the residual value you have given to be considered at lats need not be considered while calculating depreciation in WDV method?

latest answer

Assume the cost of the asset is ₹1,00,000, the residual value is ₹10,000, and the useful life is 5 years. To compute the rate we use the formula RV = Cost x (1-r)^5. Solving this you get an approximate rate of 36.90% per annum.

Nawar Fathima AV

Nawar Fathima AV

CA Final

3K+

2

189

Annual general meeting

Corporate & Other Laws

answered on 20-Apr-25 20:47

The notice for the Annual General Meeting should be served by: (a) 6th August 2023 (b) 7th August 2023 (c) 8th August 2023 (d) 10th August 2023

latest answer

For an AGM scheduled on 1st September, we: Exclude 1st September (meeting day) Exclude the date of dispatch Exclude 2 extra days for deemed service (postal rule) Total days to count back = 21 (clear) + 1 (dispatch) + 2 (postal) = 24 days So, count 24 days back from 1st September: 1st September - 24 days = 8th August

Shimoni Shah

Shimoni Shah

CA Inter

0

1

222

Suspense account

Accountancy

answered on 21-Apr-25 11:59

When we don’t write the entry there is no effect in the trial balance the where did the suspense account come from?

latest answer

It is not that we have not passed the entry. We have passed the entry. But We have not take customer's account to trial balance. Hence the trial balance will not tally and we wil record in suspense account.

Rudransh Aheer

Rudransh Aheer

CA Foundation

3K+

2

228

related to closing stock

Costing

answered on 21-Apr-25 10:11

in question its already given tht finished goods is 150000 , why are we assuming it to be 123000

latest answer

It will be the total production cost X closing stock / Total stock = 21,23,000 X 1230 units / 21230 units = 1,23,000

Rania D'souza

Rania D'souza

CA Inter

650

1

155

Portfolio Risk

AFM

answered on 19-Apr-25 13:39

Sir, in question if they ask us to find the Portfolio Risk means, what are they asking us to find? Is it Variance or Standard deviation be it Sharpe Index model or other model? Also if they are asking us to find the risk of a particular security means should we stop with Variance or we need to find SD? Risk is Variance or SD ?

latest answer

Yes when they ask for systematic and unsystematic risk risk you have to compute variance When they say just risk compute variance and SD

Mohanbabu N

Mohanbabu N

CA Final

3K+

3

176

Sqc 1

Auditing

answered on 25-Apr-25 13:33

Engagement performance brief please

latest answer

Engagement Performance ensures that audit work is done carefully, checked properly, and follows all the rules — so the final output is reliable and of good quality.

Eswar Aakash

Eswar Aakash

CA Inter

57K+

2

176

Cost of fund to bank

AFM

answered on 19-Apr-25 11:58

What does cost of Fund to bank mean here Why did we added it while calculating final loss And why haven't we converted into another currency(AUD,JPY)

latest answer

Conversion

Gauri Shete

Gauri Shete

CA Final

5K+

2

163

AS 11

Accountancy

answered on 21-Apr-25 12:02

A company based out of India exported goods worth $10,000 to a customer in the US on 30th June 2017. The customer settled the amount on 30th April 2018. The company closes its financial statements on 31st March of every year. The exchange rate of 30th June 2017 was Rs. 60/$, on 31st March 2018 was Rs. 61/$ and on 30th April 2018 was Rs. 60/$. What is the foreign exchange gain or loss in this transaction to be recognised in the profit and loss account for year ending on 31st March 2019? If you are accounting for gain in the year 2018, arent we overstating revenue to the extent of 10000? as the amount is unrealised. can we account it as gain ?

latest answer

Date | Event | Rate (INR/USD) | Amount (USD) |Amount (INR) | 30-Jun-2017 Sale recorded (initial recognition) ₹60 $10,000 ₹6,00,000 31-Mar-2018 Year-end balance sheet date ₹61 $10,000 ₹6,10,000 30-Apr-2018 Settlement received ₹60 $10,000 ₹6,00,000 Now as on 31st mAr 2018, there is a gain of 10,000 on customer receivable. This gain is recorded. We do not know how much would be the settlement value on 30th April 2018. Also for monetary items - we know that we would be receiving 10,000 $ and current worth of those $ is 6,10,000. Hence a gain of 10,000 is recognised. It like having a foreign currency at hand.

gokul___g _

gokul___g _

CA Inter

9K+

1

196

Legal Services

Indirect Taxation

answered on 19-Apr-25 16:06

Just want clarification, Services by court or tribunal does not constitute supply as per sec 7(20(a). Servises by advocate /tribunal to and business entity are covered under RCM 9(3). Services by tribunal or advocate to business entity whit TO less than equal to 20 lakhs is also exempt. are all these provisions correct.

latest answer

Thanks

Neha Pradhan

Neha Pradhan

CA Final

9K+

2

180