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Cash flow statement doubt

Accountancy

answered on 11-Apr-25 19:53

Why is net profit assumed as profit after tax? Can we assume it the other way or is this only possible. Assumption

latest answer

Net profit as a standard convention refers to after tax unless its mentioned before tax.

Aswathy Omanakuttan

Aswathy Omanakuttan

CA Inter

0

2

193

Ms

Costing

answered on 12-Apr-25 12:40

How do we apportion power when given machine h s power and machine hours

latest answer

Apportion the power on the basis of horse power because power is directly related to horse power of the machine

Lydia Nanyange

Lydia Nanyange

CA Inter

0

1

161

Rounding off

Exams

answered on 11-Apr-25 13:23

Usually, whenever I compare my answers with an ICAI solution, the difference is due to rounding off maybe say PVF. For eg, I took 3 decimals and ICAI answer has 4 decimals. If I write a note that answer maybe different due to rounding off, will it be considered by evaluator? Or will they deduct marks?

latest answer

Always consider 4 decimals unless they specify something in question If they give 5 decimals consider 5 decimals Only some weird evaluators deduct marks of u are extra accurate 😀

Raviteja Kusumanchi

Raviteja Kusumanchi

Qualified CA

42K+

1

241

Clarification Regarding Illustration 5

Indirect Taxation

answered on 14-Apr-25 17:56

Good noon, Sir, In Illustration 5, the question details you explained in the video mention that the price of the goods is excluding GST. However, in the book provided by IndigoLearn, it is mentioned as including GST. I wanted to confirm if this is a typing mistake. Also, could you please explain how we should calculate if the price is given as including GST? Thank you!

latest answer

Typo error. Thanks for highlighting.

Shanthini Sri

Shanthini Sri

CA Inter

2K+

2

224

futures

AFM

answered on 11-Apr-25 07:13

Before mauturity the futures are being offset by purchase or sell the opposite, by doing that we need to pay additonal margin for second contract one also?

latest answer

If u are squaring if any existing position Ie buy with sell for same maturity if same underlying the contract is cancelled In such cases no further margin is required to be deposited

Sairam Pv

Sairam Pv

CA Final

610

1

178

Recipient registration

Indirect Taxation

answered on 14-Apr-25 20:22

Sir, recipient need to be registered to claim tds under section 51 even though turnover below the threshold?

latest answer

Thanks sir

Santoshkumar Kalisetti

Santoshkumar Kalisetti

CA Final

2K+

2

169

Regarding matching concept

Accountancy

answered on 11-Apr-25 10:19

Sir if we buy a house in an accounting period and sell it in another accounting period how is this concept relevant?

latest answer

The matching concept is to match income and expenses/cost. When we buy a home in first year - we show it as an asset and not as expense. When we sell home in second year the sale value - cost price is recorded in P&L as gain. same way when we buy goods for sale - the unsold portion is shown as closing stock. and not as an expense. When we sell those goods, it gets expensed.

Samyuktha Prem

Samyuktha Prem

CA Inter

3K+

1

245

CA INTER FAST TRACK BATCH MAY 2025

Direct Taxation

answered on 14-Apr-25 17:59

Sir, when to use normal cost and when to use Cost of indexation formula?

latest answer

If asset is transferred prior to 23rd July 2024 then indexation is allowed. If asset is transferred on or after 23/7/2024 then indexation benefit is not allowed. However, in case of resident Individual and HUF and there is transfer of land or building or both then they have 2 options. Option 1: 20% with indexation benefit or Option 2: 12.5% without indexation benefit.

G K

G K

CA Inter

13K+

1

265

Time limit for filing application of refund

Indirect Taxation

answered on 10-Apr-25 23:39

Time limit varies in some lectures of this chapter it says 1 year and in other lectures it says 6 months (refer lecture 3 & lec 6) Also in notes 2 different timelines have been given.Please clarify this.

latest answer

ok

Neha Pradhan

Neha Pradhan

CA Final

9K+

2

418

Important questions list

Financial Reporting

answered on 10-Apr-25 16:14

Does the FR important questions list cover additional questions in ICAI module also?

latest answer

Yes

Ali S

Ali S

CA Final

8K+

1

163