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Illus 5 - Lesson; Overheads

Costing

answered on 13-Feb-25 16:50

in illus 5 ,they have asked to calculate machine hour rate for each product a,b,c. Why have we not added the direct material and wages for calculating the hourly rate?

latest answer

The Machine Hour Rate is used to absorb factory overheads based on the number of machine hours worked. Since direct material and direct wages are not part of overheads, it is not included.

Rania D'souza

Rania D'souza

CA Inter

650

1

224

watching of classes

Direct Taxation

answered on 27-Jan-25 16:56

Sir, as i have learnt some topics like residential status, IfHP, inc from salaries for last J25 attempt do i need to watch the entire class for ay25-26 or watch classes which i havent studied?

latest answer

Most welcome.

Sandeep

Sandeep

CA Inter

50

5

263

AS 26 INTANGIBLE ASSETS

Accountancy

answered on 24-Jan-25 12:03

Why goodwill is not covered under AS 26 , As it is also a intangible asset.

latest answer

Because it cannot be separated and sold. For AS 26, intangible asset must be separable.

Venkatesh Arva

Venkatesh Arva

CA Inter

2K+

1

301

Effective date of registration

Indirect Taxation

answered on 24-Jan-25 11:45

If application for registration is submitted within 30 days, then effective date of registration will be the date when turnover exceeded the threshold limit and the company will have to raise tax invoice for the date since and trace its customers as well to receive the tax amount…so wouldn’t it be easier to apply for registration after 30 days so the company would have to start paying taxes only after they receive the registration certificate (effective date of registration). Then why would companies opt to take registration within the 30 days.

latest answer

They would be liable from the time they cross the threshold limit whether they apply within 30 days or after 30 days

Dova Shaji

Dova Shaji

CA Inter

520

1

290

INDIRECT TAX AMMENDMENTS

Indirect Taxation

answered on 27-Jan-25 16:55

whether the indirect tax classes are updated with the latest amendments for May 2025.

latest answer

Yes you can.

Nisam M

Nisam M

CA Final

1K+

3

256

exponential calculation - normal calculator

AFM

answered on 24-Jan-25 08:51

Just wanted to know how to calculate the exponential function in normal calculator if the value is not provided in the question

latest answer

Pls go through calculator tricks video in introduction chapt

Pradeep Malur

Pradeep Malur

CA Final

1K+

1

227

No of Days

AFM

answered on 24-Jan-25 07:21

Sir in the earlier problems No of days you considered is by excluding either opening day or closing day, say in class problem 19, we considered from sep 15th to dec 15th as 16 +31+30+14 = 91 days, we excluded the last trading of december, and in ICAI material illustration 11, they have considered 58 days (excluding one day), so in exam if need to be done on days basis, then how to consider for futures purpose ?

latest answer

I explained how it works logically in real world Follow ICAI method for exam

Hemachandra D

Hemachandra D

CA Final

9K+

1

183

IRRM - hedging through cap

AFM

answered on 24-Jan-25 08:31

In ILL 13, loan period = 24 months (6 months LIBOR i.e. 4 periods). Reset reset is given for upcoming 3 periods. Option Premium = Rs. 1,50,000 PVAF of premium (3.5%, 4 period) calculated = 40,837. Why 4 periods is considered for discounting? Is it arrived assuming that the cap is purchased before the first period, and that the net effect of interest rate risk heading is specifically asked over the given three periods, excluding the first? Can we solve it making note that cap is bought on 1st period and duration of cap = 18 months (3 periods). PVAF of premium = 150000/PVAF(3.5%, 3 periods) = 53540

latest answer

Thankyou sir

Durai Murugan

Durai Murugan

CA Final

470

2

201

Theoretical value of futures

AFM

answered on 24-Jan-25 07:19

sir when they ask theoretical value of futures, should we do conclude with 20,000 as answer or 20000*50 = 10 lakhs (considerinng the lot size as well)

latest answer

They are asking for single unit and not full lot

Hemachandra D

Hemachandra D

CA Final

9K+

1

180

as 12

Accountancy

answered on 31-Jan-25 10:16

sir second question specifically stated that assuming that the company did not charge any depreciation for the year 2019-20. but solution was stating that considered refund of grant at beginning of June month and depreciation for two months already charged. Alternative answer considering otherwise also possible. why did the solution is assuming another when question clearly states sir i didnt considered 2 months depreciation as per the question so will my answer is correct

latest answer

the company has not charged. Now we need to charge

N.V Karthikeyan

N.V Karthikeyan

CA Inter

1K+

5

300