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Declaration of Dividend
Auditing
answered on 17-Jul-25 18:27
1. Ma'am, in the lecture it was explained that in case of inadequacy of profits, dividend may be declared out of reserves after satisfying all the four conditions in Rule 3. The third condition was that 'Profits withdrawn shall be first used to set-off Current Year Losses before declaring dividend'. 2.In the PDF Notes, under Miscellaneous Provisions, it has been mentioned that brought forward losses & depreciation from the prior years shall be provided for and capital profits shall be excluded to arrive at the amount of divisible profits. 3. Is the second point also applicable when determining the amount of dividend to be taken out of reserves, For example, suppose ₹1 lac has been withdrawn from the reserves for declaration of dividend. Should this ₹1 lac be first used to set off all the current year losses & depreciation and also the brought forward losses & depreciation before declaring dividends?
latest answer
Yes it wil apply both👍
Vignesh Panigrahi
CA Final
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192
preference share capital
Financial Management
answered on 16-Jul-25 07:03
Sir isn't possible to raise preference shares + debt alone to raise funds. without equity. [Video Time Stamp: 03:48]
latest answer
Some body has to be owner of a company Equity holder is that A company without equity is not possible
21SCO08 mahalakshmi
CA Inter
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214
Advantages of equity shares
Financial Management
answered on 16-Jul-25 06:47
Equity share capital is a security for debt. Sir, how they become security because when company performs not well then the market value per share decreases then how this can be used to repay the debt because know one will buy the shares
latest answer
thank you sir
21SCO08 mahalakshmi
CA Inter
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165
sm book by 1fin
Strategic Management
answered on 15-Jul-25 21:13
hello , do we have to study old syllabus questions too because in sm book with compiler by 1fin i see old syllabus questions which are not there in new syllabus icai module . thank you.
latest answer
If you are unsure about a question, you can ask me here
Vidyakrishna vidyakrishna
CA Inter
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207
Receivables
Financial Management
answered on 15-Jul-25 21:14
Why return on investment in receivables is considered as cost?
latest answer
because money stuck in receivables is delayed cash on which we lost interest income
Venkat L
CA Inter
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134
Lecture 13: Core Competencies and Competitive Advantage: THE LAST QUESTION AS AN INSIGHT
Strategic Management
answered on 16-Jul-25 09:14
By the end of this lecture video, sir asked, if the stratgic management is so helpful in building and establishing the brand of business, then why dont all the business use a good strategic management to improve. MY INSIGHT This could probably because of the following reasons (lIMITATION OF STRATEGIC MANAGEMENT) 1. SM for small business may be costlier to be implemented. 2. It require specific skills in making decisions and forcasting or predicting the future threats, which many business entrepreneur fails to judge initially. 3. As the business environment is ever changing, small enterprises may find comfort in performing their daily routine of business. This may because, people may find comfort in safe zone rather than risking themeselves in name of innovation. 4. Taking managerial decision is not a one stop business, it requires continous analaysis and implementing the right strategy with right Human or machinery or technological resources. This list could be expanded using practical perspectives of small scale business vs large scale business. [Video Time Stamp: 03:08]
latest answer
Very good points. Also to add - Lack of formal education in strategy among small business owners limits structured planning. - Family-run businesses may rely on traditional methods instead of adopting modern strategies. -Fear of failure often holds back small businesses from experimenting with strategic initiatives. -Access to market data and insights is limited for micro and small enterprises. - Financial factors also must be considered.
Vinod Kumar
CA Inter
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257
Illustration 21
Costing
answered on 15-Jul-25 17:05
How to calculate No. of Good Units ?
latest answer
Thank you
Reshma AR Chiranjeevi
CA Inter
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172
Collection means in case of self assessed tax
Indirect Taxation
answered on 15-Jul-25 15:38
Sir sale made, amount not received from customer in this month, and also not paid to got, still that part of self assesed tax and penalty applicable ? [Video Time Stamp: 01:13]
latest answer
Self assessed means reported in GST return. If it is not reported in GST return then it cannot be regarded as self assessed.
Hemachandra D
CA Final
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179
IDT
Indirect Taxation
answered on 15-Jul-25 20:56
As per the prevailing GST regulations, a taxpayer can claim 100% of the eligible Input Tax Credit (ITC) as reflected in GSTR-2B right? and not 105%. [Video Time Stamp: 01:49]
latest answer
Ok sir, Thank you
Elzabeth Britty PJ
CA Inter
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192
Explanation
AFM
answered on 15-Jul-25 13:50
Sir, I have a doubt in the example mentioned for FRA, if SBI pays the PV of interest difference at the beginning of the loan to RIL means whether it will not lend 1 crore notional amount as agreed to RIL and sir can you explain the entries that will be passed in the books of RIL from 1st Jan i.e when RIL went long on FRA and till end of the loan as I can understand this concept in detail
latest answer
Understood sir, Thank you
siva chaitanya
CA Final
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203