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Section 50C
access_time 2019-02-15T07:17:02.362Z face CA N Raja
let us understand about section 50c which prescribes special provision for considering full value of consideration in certain cases of transfer of capital asset. let's say you are transferring a Capital Asset and consideration is received or say accrued and the Capital Asset what you have transferre...
Difference between Cost Accounting and Management
access_time 2019-02-07T04:34:28.555Z face CA N Raja
Cost accounting will record only quantitative aspects. various Management Accounting will record both quantitative as well as qualitative aspects.Second differences with respect to objective.The objective of cost accounting is to record cost of producing a product or providing a service where is obj...
Difference between Cash Flow and Fund Flow Statements
access_time 2019-02-04T05:03:57.764Z face CA N Raja
Fund flow statement is basically prepared to know what caused changes in financial position between two accounting periods.It analyses what are the reasons for the changes. so the focus is what and why of changes whereas cash flow statement will ascertain what caused changes in cash and cash equival...
Batch costing?
access_time 2019-02-02T05:08:24.27Z face CA N Raja
We can say batch costing is an extension of job costing.Here homogenous products will be produced in a continuous production flow and what do we mean by Batch here? Batch means small number of orders passed through the factory . Each batch will be treated as Cost Unit and they will be separately Cos...
Liquidity ratios
access_time 2019-02-01T06:07:45.906Z face CA N Raja
In the balance sheet you have two sides Liabilities side and Asset side. This liability side can be divided into two.Current liability and Long term liability.Similarly on the asset side can also be divided into two.One is current asset and the other one is Non current asset .Now let us focus on thi...
