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Financial Statements of NPO - Fund treatment

Accountancy

answered on 04-Dec-23 16:01

Illustration 12 There is a Research Fund and expenses such as Materials Consumed for research and Salaries paid for research. In the answer, they are debited to Income and Expenditure despite a fund for this specific purpose already existing. Why is this so? Shouldn't we just deduct it from the Research Fund when we prepare the Closing Balance Sheet? https://resource.cdn.icai.org/67185bos54090-cp9.pdf The question is long, so I cannot attach it here. Please click the above link and go to page 26 of the PDF

latest answer

Ok sir, thank you for the reply!

Vishnu Muraleedharan

Vishnu Muraleedharan

CA Final

32K+

4

704

Formula

Accountancy

answered on 07-Nov-23 12:18

What are all includes in equity share holders funds and what are all in equity (for fm ratio chapter also)

latest answer

Same.

Sruthi sruthi

Sruthi sruthi

CMA Inter

640

3

357

Risk analysis

Financial Management

answered on 08-Nov-23 05:46

case of sensitivity analysis if there 10% variance and at bade case investment is 1000000 and salvage value is 100000 then in case of sensitivity analysis will there be 10% change in salvage value

latest answer

If they want u check for its sensivity only then

creative geek

creative geek

CA Final

10K+

3

355

Mixed and composite supply

Indirect Taxation

answered on 07-Nov-23 14:23

When we visit mall , they give a bill . It is mixed supply as not naturally bundled , and single highest rate should be charged for total price. But in the bill individual item wise gst is being charged. How is it ? Is it deemed that for each product individual invoice is issued ?

latest answer

Mixed supply means two or more supplies are given together for single price. When we visit mall and buy different items then for different items there is different price.

Anirved Rahatgaonkar

Anirved Rahatgaonkar

CA Inter

0

1

355

As 11

Accountancy

answered on 08-Nov-23 14:28

below sum , I solved using para 46 A.check whether my answer is correct or not . Note: As per para 46A. Exchange loss on settlement, transferred to p&l. Exchange loss on balance sheet date added to cost of asset as per para 46A

latest answer

Thank you sir 😊

Krishnan K

Krishnan K

CA Inter

5K+

6

440

LOSS RETURN

Direct Taxation

answered on 07-Nov-23 11:57

QUESTION :- CAN A LOSS RETURN BE FILED AFTER 139(1) DUE DATE AND BEFORE 139(4) DUE DATE ?

latest answer

Yes

SAI AKASH GORU

SAI AKASH GORU

CA Final

750

4

326

BELATED RETURN

Direct Taxation

answered on 07-Nov-23 14:21

BELATED RETURN ISN'T APPLICABLE IF ORIGINAL RETURN ITSELF FILED WITHIN 139(1) DUE DATE RIGHT ? IT'S ONLY APPLICABLE IN CASE ORIGINAL RETURN HASN'T EVEN FILED WITHIN 139(1) DUE DATE . CORRECT ME IF I'M WRONG 🔥

latest answer

Belated return means obviously return is filed after the due date.

SAI AKASH GORU

SAI AKASH GORU

CA Final

750

5

369

Supply

Indirect Taxation

answered on 07-Nov-23 08:15

Permanently transfer of business assets to subsidiary company is treated as supply or not?

latest answer

1. If subsidiary and holiday companies are in same state or UT registered under single PAN -- not considered as supply 2.If subsidiary and holiday companies are in same state or UT registered under different PAN -- considered as supply 3.If subsidiary and holiday companies are in different state or UT registered under same PAN -- considered as supply

Sowmiga Chandrasekaran

Sowmiga Chandrasekaran

CA Inter

7K+

1

334

Balance sheet

Accountancy

answered on 07-Nov-23 11:44

What is Dividend equalisation fund and its uses ?

latest answer

It is a fund created to set aside some amount for dividends payment in future.

kowselyaa G

kowselyaa G

CA Final

2K+

1

346

Mixed supply or composite supply

Indirect Taxation

answered on 07-Nov-23 07:56

Goods supplied under " buy one get one free" scheme is mixed supply or composite supply!?

latest answer

Good supplied under " buy one get one free" scheme is mixed supply or composite supply Is determined on the basis of such that supply contains For example 1.If you buy one mobile phone you get one battery free is composite supply 2.If you buy one 2 kg cake you get 1/2kg sweet is mixed supply

Gungun Lahoty

Gungun Lahoty

CA Inter

325

3

378