powered by logo

Forums

Consolidation

Accountancy

answered on 14-Sep-25 12:17

What is the way to calculate the goodwill and the capital reserve

latest answer

The Reserves and Surplus of S Ltd. as on 1st April 2023 were ₹5,20,000. Out of this, the portion considered as capital profit is ₹5,20,000, while the remaining ₹4,10,000, along with adjustments, is treated as revenue profit, giving a closing balance of ₹9,30,000. An abnormal gain of ₹9,000 is deducted from revenue profit and added to capital profit (since its purely pre acquisition) The bonus part is reduced from capital column and added to revenue column Also apportion dividedn between pre and post. Adjust revaluation of plant and machinery. Post this you should be able to get. Share your working here. Will correct if required.

Bobby Saini

Bobby Saini

CA Inter

100

1

281

Referal Fee's

Auditing

answered on 13-Sep-25 09:43

Ma'am is my understanding is correct for the following example For suppose Mr.A is a CA in practice and a person who is Mr.B who is working as Filing of GST returns and is not CA and he has referred Mr.C to Mr.A for some Income tax dispute purpose and Mr.B asked to pay the Referral fee out of the fee received from Mr.C. Now this payment will be guilty of professional misconduct as he paid to other than persons mentioned in clause 2. [Video Time Stamp: 00:00]

latest answer

Okay Ma'am. Thank you.

K Vamshi

K Vamshi

CA Final

14K+

2

183

Doubt

Auditing

answered on 13-Sep-25 09:16

Sqc1 (quality of audit as a whole firm) *includes* sa220 (quality in audit of fs)? [Video Time Stamp: 12:23]

latest answer

Yes . SQC 1 is for all engagements. And one such engagement is audit.

Sri Kanth

Sri Kanth

CA Inter

650

1

201

Rebate under default regime

Direct Taxation

answered on 12-Apr-26 23:33

As per old regime rebate is applicable for income other than 112A by satisfying certain limits. As per the new regime, whether rebate is applicable for other special rated income? For example, Resident individual sold land (LTCG) of Rs. 5 lakhs (COA - Nil) on 31.12.24. Having no other income. What is the tax payable amount?

latest answer

Exactly.

Balaji K

Balaji K

Qualified CA

7K+

4

257

ROCE

Financial Management

answered on 10-Sep-25 11:30

Sir, while computing, earlier in the formula learning sessions, we had, either [EBIT (1-tax)]÷Capital employed. Or PAT÷ Capital employed... In both the formula, we didn't included the interest component in the numerator. We took whatever value is after tax available. But now in the second formula, we are adding back interest component? Why sir? [Video Time Stamp: 05:28]

latest answer

Thank you sir

Vinod Kumar

Vinod Kumar

CA Inter

11K+

4

174

Illustration-13

AFM

answered on 10-Sep-25 08:46

Sir can you please elaborate why did we shorted the shares in this case for hedging purpose ?

latest answer

Hedge

Harini Desu

Harini Desu

CA Final

2K+

1

153

Contract act

Corporate & Other Laws

answered on 12-Sep-25 15:29

Anna intended to deceive Mr. John. She explained her business in the presence of Attul, a close friend of John. John, influenced by the statements of Anna, invested some amount in her business. Later, on 18th March, Attul contacted Anna and invested money in her business. After some time, Attul came to know that Anna made false statements with fraudulent intention. Attul suffered financial loss. 1. According to the Indian Contract Act, can Attul sue Anna? 2. If Attul had made investment on the insistence of John, can he still sue on anna

latest answer

Yes, Attul can sue Anna under the Indian Contract Act, since Anna’s fraudulent statements, made in his presence, directly induced him to invest. If Attul invested only due to John’s personal insistence (without relying on Anna’s words), he cannot sue Anna. But if John’s insistence was based on and conveyed Anna’s false statements, then Attul can still sue Anna.

Sree Sree

Sree Sree

CA Final

3K+

1

208

Format of P/L

Financial Management

answered on 09-Sep-25 17:11

Sir, the entity, Alpha Ltd in the question is a public Co. So, shouldn't the P/L be as per Schedule III i.e., vertical? [Video Time Stamp: 40:10]

latest answer

Ok Sir.

Rahul Anand

Rahul Anand

CA Inter

6K+

2

156

Accounting of finance lease by lessor and by dealer lessor

Accountancy

answered on 14-Sep-25 12:10

In case of finance lease by lessor the logic why in NIIL calculation they added pv of ugrv and in dealor lessor in sales calculation they reduced pv of ugrv

latest answer

Pls share the actual question that you are referring to.

lakshmi sowmya pasupuleti

lakshmi sowmya pasupuleti

CA Final

0

1

194

How important is SPOM SCMP (Strategic Cost and Performance Management ) for Paper-6 IBS?

Strategic Management

answered on 14-Sep-25 12:10

How important is SPOM SCMP (Strategic Cost and Performance Management ) for Paper-6 IBS?

latest answer

You can refer to revision lectures available on youtube for these.

Akshay Joshua

Akshay Joshua

CA Final

0

3

235