This book is prepared exclusively for the Intermediate Level of Chartered Accountancy Examination requirement. It covers the past exam questions & detailed answers strictly as per the new syllabus of ICAI. The Present Publication is the 8th Edition for the CA-Inter | New Syllabus | Jan./May 2025 Exams. This book is authored by CA. Namit Arora and CA. Vivek Panwar, with the following noteworthy features: • Strictly as per the New Syllabus of ICAI • [Comprehensive Coverage] o Solved Past Exam Questions with Answers, including: § Solved Paper – Sept. 2024 Exam (Suggested Answers) o Solved Model Test Papers (MTPs) for Practice • [Sub-Topic-wise Questions and Detailed Answers] for easy understanding • Chapter-wise Summary Notes with Relevant Formulae • [Chapter-wise Marks Distribution] from Nov. 2023 • [Exam Trend Analysis] for previous exams, including the May 2024 exam • Chapter-wise Comparison with ICAI Study Material The contents of this book are as follows: • Financial Management o Scope and Objectives of Financial Management o Types of Financing o Financial Analysis and Planning – Ratio Analysis o Cost of Capital o Financial Decisions – Capital Structure o Financial Decisions – Leverages o Investment Decision/Capital Budgeting o Dividend Decisions o Management of Working Capital • Strategic Management o Introduction to Strategic Management o Strategic Analysis – External Environment o Strategic Analysis – Internal Environment o Strategic Choices o Strategy Implementation and Evaluation

This book is prepared exclusively for the Intermediate Level of Chartered Accountancy Examination requirement. It covers the past exam questions & detailed answers strictly as per the new syllabus of ICAI. The Present Publication is the 7th Edition for CA-Inter | New Syllabus | Sept. 2024/Jan. 2025 Exams. This book is authored by CA Namit Arora and CA Vivek Panwar, with the following noteworthy features: • Strictly as per the New Syllabus of ICAI • [Comprehensive Coverage] o Solved Past Exam Questions, including: § Solved Paper: May 2024 Exam (Suggested Answers) o Solved Model Test Papers (MTPs) based on the CA Exam Pattern • [Sub-Topic-wise Questions and Detailed Answers] for easy understanding • Chapter-wise Summary Notes with Relevant Formulae • [Chapter-wise Marks Distribution] from Nov. 2023 • [Exam Trend Analysis] for previous exams, including the May 2024 exam • Chapter-wise Comparison with ICAI Study Material The contents of this book are as follows: • Financial Management o Scope and Objectives of Financial Management o Types of Financing o Financial Analysis and Planning – Ratio Analysis o Cost of Capital o Financial Decisions – Capital Structure o Financial Decisions – Leverages o Investment Decision/Capital Budgeting o Dividend Decisions o Management of Working Capital • Strategic Management o Introduction to Strategic Management o Strategic Analysis – External Environment o Strategic Analysis – Internal Environment o Strategic Choices o Strategy Implementation and Evaluation

An egalitarian ethos has not been a prominent feature of Indian civilization, at least since the decline of Buddhism over a thousand years ago. All people, it is believed, are created unequal, born into a hierarchy of status and dignity, and endowed not with universal but particular rights and duties. This has greatly amplified the unfairness of accidents of birth in shaping one's lot in life. Despite a long history of resistance, such inequalities have thrived and mutated, including under European rule, modernity, and markets. Starting with the deeply moving stories of three writers, Arora explores the origins, persistence, and textures of inequalities rooted in the lottery of birth in India-of caste, class, gender, language, region, religion, and more-and their intersections in daily life. Blending scholarly rigor with moral intelligence, these essays engage with the Bhagavad Gita; the legacies of Ambedkar and Gandhi; Indian modernity, democracy, and nationalism; linguistic hierarchies; reservations; violence against women; identity politics; and much else that today weighs on Indian minds. Praise for the book: "The Lottery of Birth reveals Namit Arora to be one of our finest critics. In a raucous public sphere marked by blame and recrimination, these essays announce a bracing sensibility, as compassionate as it is curious, intelligent and nuanced." - Pankaj Mishra, Essayist and Novelist. "A remarkable compendium. The topics Arora tackles here-India's formidable caste, class, and gender inequalities, and how its leaders, writers, and thinkers have engaged with them-have been tackled before, but mostly in dense academic volumes. What's unique here is Arora's seamlessly accessible and personable language, rich with autobiographical context, so we feel that the author has a stake in what he speaks of, above all, as an engaged citizen. From ancient scriptures to Dalit literature, reservations to violence against women, Arundhati Roy's controversial views on Gandhi and Ambedkar to Perry Anderson's controversial views on Indian history, these essays are essential reading for anyone who wants to understand contemporary India." - Arun P. Mukherjee, Professor Emerita, York University. "Namit Arora writes with envy-inspiring clarity and erudition about the central role in our lives of the many random inequalities we begin life with, such as class, gender, and, especially important in the Indian context, caste. This brilliant book is an immensely useful corrective to the conservative notion that people get more-or-less what they deserve, based on their own 'merit' and hard work. Read it. If nothing else, it will surely soften your attitude toward the disadvantaged in our midst, which is never a bad thing." - S. Abbas Raza, Founding Editor, 3 Quarks Daily.

What do we really know about the Aryan migration theory and why is that debate so hot? Why did the people of Khajuraho carve erotic scenes on their temple walls? What did the monks at Nalanda eat for dinner? Did our ideals of beauty ever prefer dark skin? Indian civilization is an idea, a reality, an enigma. In this riveting book, Namit Arora takes us on an unforgettable journey through 5000 years of history, reimagining in rich detail the social and cultural moorings of Indians through the ages. Drawing on credible sources, he discovers what inspired and shaped them: their political upheavals and rivalries, customs and vocations, and a variety of unusual festivals. Arora makes a stop at six iconic places -- the Harappan city of Dholavira, the Ikshvaku capital at Nagarjunakonda, the Buddhist centre of learning at Nalanda, enigmatic Khajuraho, Vijayanagar at Hampi, and historic Varanasi -- enlivening the narrative with vivid descriptions, local stories and evocative photographs. Punctuating this are chronicles of famous travellers who visited India -- including Megasthenes, Xuanzang, Alberuni and Marco Polo -- whose dramatic and idiosyncratic tales conceal surprising insights about our land. In lucid, elegant prose, Arora explores the exciting churn of ideas, beliefs and values of our ancestors through millennia -- some continue to shape modern India, while others have been lost forever. An original, deeply engaging and extensively researched work, Indians illuminates a range of histories coursing through our veins.

A California Story describes immigrant life with empathy but without pulling any punches.

1. Disclosure Of Accounting Policies [As-1] 2. Valuation Of Inventories [As-2] 3. Cash Flow Statement [As-3] 4. Contingencies And Events Occurring After The Balance Sheet Date [As-4] 5. Net Profit Or Loss For The Period, Prior Period Items And Change In Accounting Policies [As-5] 6. Depreciation Accounting [As-6] 7. Construction Contracts (Revised) [As-7] 8. Revenue Recognition [As-9] 9. Accounting For Fixed Assets [As-10] 10. The Effects Of Changes In Foreign Exchange Rates [As-11] [Revised 2003] 11. Accounting For Government Grants [As-12] 12. Accounting For Investments [As-13] 13. Accounting For Amalgamation [As-14] 14. Borrowing Costs [As-16] 15. Accounting For Leases [As-19] 16. Earning Per Share [As-20] 17. Intangible Assets [As-26] 18. Provisions, Contingent Liabilities And Contingent Assets [As-29] 19. Past Years Ca Pe-Ii Examination Questions Based On Accounting Standards

Basic concepts that one must know Residential status and its effect on tax incidence Income that is exempt from tax Income under the head "Salaries" and its computation Income under the head "Income from house property" and its computation Income under the head "Profits and gains of business or profession" and its computation. Income under the head "Capital gains" and its computation Income under the head "Income from other sources" and its computation Clubbing of Income Set off and carry forward of losses Permissible deductions from gross total income and tax liability Meaning of agricultural income and its tax treatment Individuals - Computation of taxable income Hindu undivided families - Computation of taxable income Firms and associations of persons - Computation of taxable income Return of income Advance payment of tax Deduction and collection of tax at source Interest payable by asssessee/Government Service Tax Value Added Tax (VAT)