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CS Executive Corporate and Management Accounting Notes Introduction to Financial Accounting Accounting is the art of recording, classifying and summarizing transactions and events which are of a financial character in terms of money, and interpreting the results thereof. Three main branches of accounting are financial accounting, cost accounting and management accounting. Accounting functions are: keeping systematic records; protecting and controlling business properties; ascertaining the operational profit/loss; ascertaining the financial position of the business; and facilitating rational decision-making. Accounting is the language of business and is used to communicate financial and other information to different interested parties, like owners, manager, creditors, investors, researchers and government. Accounting information should be relevant, reliable, comparable, understandable, timely, neutral, verifiable and complete. Accounting can be based on cash or accrual sys

Step 1: Search on Google  RTI (Right to information ) Step 2: Click on (Click Here) Botton for Submit Request Step 3: Click on Agree button ✅ Step 4:  RTI form Opened Step 5: Select Ministry  (Ministry of Corporate affairs) Step 6:  Select Public Authority (The institute of Company Secretaries of India) Step 7: Fill all details in this form Step 8: Test for RTI Request application  Copy Paste this  """""""""""""" Application format for seeking certified copies/inspection of evaluated answer books under RTI Dear Sir / Madam Request you to provide Certified Copies of Answer Sheets under the Right to Information Act 2005. Below are my details for your reference: Name –  Examination - EXECUTIVE PROGRAMME (New Syllabus) / Professional Program Year of Examination -  Roll No -  Student Registration No -  Mobile Number -  Email Id –  Scanned copy o

Watch video   https://youtu.be/CHd0iW_TRvE Time for application: A candidate who wishes to Inspect and/or obtain Certified Copy(ies) of his/her Answer Book(s) of any subject(s) of a particular examination, can apply either through on-line or off-line mode as per the prescribed procedure within 30 days from the date of declaration of the result. Online facility of application: The on-line facility for applying for Inspection or supply of Certified Copies of Answer Book(s) will be operative from Thursday, the 14th October, 2021 from 00:01 hrs till Friday the 12th November, 2021 up to 24:00 hrs. Apply online here: https://smash.icsi.in/scripts/login.aspx Offline facility for application: If any candidate wishes to apply for Inspection or supply of Certified Copy(ies) of Answer Book(s) through off-line mode, he/she can download the prescribed Application Form available on the website and send the same duly filled in along with the requisite fee through Speed/Registered Post. The fee ca

Question 1. The preamble to the Constitution of India sets out the aims and aspirations of the people of India. Comment. [Dec 2007 (4 Marks)] Or The true place of a preamble in a statute was at one time the subject of conflicting decisions. Is such an opinion still prevailing? Discuss, citing case law. [December 2012 (6 Marks)] Answer: The preamble says briefly the objects, purposes intended to be served by the statute. The preamble to the Constitution sets out the aims and aspirations c j of the people of India. It is a part of the Constitution. The preamble declares India to be a Sovereign, Socialist, Secular, Democratic Republic and secures to all its citizens Justice, Liberty, Equality, and Fraternity. It is declared that the § Constitution has been given by the people to themselves, thereby affirming the f republican character of the polity and the sovereignty of the people. The polity assured to the people of India by the Constitution is described in the preamble as a Sovereign,

Question 1:- The following is an extract of Balance Sheet of Alpha Ltd.: Equity Shares Capital — 50,000 Equity Share of ₹ 10 each. 10% Debenture Capital — 20,000 Debenture of ₹ 10 each. On 21st April, 2018, the Board of directors decided to buy-back 5,000 equity shares for which they would call Answer: The proceeds will be utilized as follows as per ICDR Regulations: (Public Issue Se Jo Paise Mile Hai Unka sahi Istemal Ho raha hai ya Nai, Yeh Dekne Ke Liye Monitoring Agency Appoint Kar lete Hai par yeh tabhi hoga jab issue size offer for sale ko chodkar 100 crore ke upar hota hai) If the issue size excluding the size of offer for sale by selling shareholders, exceeds ₹ 100 crores, the issuer shall ensure that the use of the proceeds of the issue is monitored by a public financial institutions or by one of the scheduled commercial banks named in the offer document as a banker to the issuer. In case the issuer is a bank or a public financial institution or an insurance company, this prov

Interpretation of Statutes – Jurisprudence, Interpretation & General Laws Important Questions Question 1. Discuss in brief the primary rule of literal construction In the Interpretation of a statute. [Dec 2013 (6 Marks)] Answer: In construing statutes the cardinal rule is to construe its provisions literally and grammatically giving the words their ordinary and natural meaning. This rule is also known as the plain meaning rule. According to the primary rule, the words, phrases, and sentences of a statute are to be understood in their natural, ordinary, or popular and grammatical meaning, unless such a construction leads to an absurdity or the statute suggests a different meaning. The words ‘natural’, ‘ordinary’ and ‘popular’ are used interchangeably. They mean the grammatical or literal meaning, except when there are technical words. Some of the other basic principles of literal construction are: Every word in the law should be given meaning as no word is unnecessarily used. One sh

The Institute of Company Secretaries of India Examination Results - June, 2021 CLICK HERE    CLICK HERE RESULT JUNE - 2021 SESSION PROFESSIONAL PROGRAMME - WILL BE ANNOUNCED ON 13th OCTOBER 2021 AT 11:00 A.M. EXECUTIVE PROGRAMME - WILL BE ANNOUNCED ON 13th OCTOBER 2021 AT 2:00 P.M. FOUNDATION PROGRAMME - WILL BE ANNOUNCED ON 13th OCTOBER 2021 AT 4:00 P.M.