Solutions for IPCC November 2014 Exams (All Subjects)

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Amendments Material Of Taxation for May 2015 IPCC Exams

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At 50,000, 22% of CAs in India are women

CHENNAI: The number of women seeking to get into the number-crunching profession of chartered accountancy (CA) has taken a big leap in the past couple of years. Female enrolments to the Common Proficiency entrance test (CPT) for the CA course, conducted by the Institute of Chartered Accountants of India (ICAI), have increased 51% over the past two years (between 2012 and 2014). From 27, 784 in 2012, the number of women taking the test went up to 33,460 in 2013 and further rose to 41,957 in 2014.

"There is a positive trend in the intake of all professional courses in general and more so in CA, because of high levels of employability it offers and its flexibility. Whenever the intake goes up, it is the women who contribute more to it," said K Raghu, president of ICAI. Girls from humble backgrounds are transforming the lives of their families through this route and in the absence of capitation fee parents are also supportive of their daughters picking CA, Raghu added.

No wonder that the number of qualified women chartered accountants is steadily rising.

As per ICAI's data, women CAs made up 20% of the total membership in 2012, a figure which rose to 21% in 2013 and now (in November 2014), women make up for 22% of CAs. Currently, there are almost 50,000 women CAs.

Experts say with education increasingly becoming the key tool for empowerment, the appeal of professional courses is rising and that is seen in the finance profession as well.



Narayanan Ramaswamy, partner and head of education sector at KPMG, feels that the nature of the course suits the systematic and studious temperament of girl students. Ramaswamy said that the flexible professional life that the course offers is a huge draw. A CA with a license to practice the profession can work from home and at the same time serve clients worldwide with the technology support available today. "The fact that one can get back to the profession even after a break, by staying updated, is increasing the interest for the course with women," says Ramaswamy.

Sripriya K, a practising CA who is one of the six women partners in a Chennai-based CA firm, is a case in point. She quit her well-paying consulting job at a top multi-national for her family and after this break, started her own CA firm along with some like-minded women. She believes that being good at multi-tasking, women take to CA naturally and excel in it.

To address dilemmas that are specific to women CAs, the ICAI has now launched a work portal for women to find part time jobs, jobs with flexi hours or jobs with work from home option. "This is a win-win for both job seekers and employers," officials at the institute said. As per ICAI, around 2,000 women CAs have registered in the portal and around 200 CA firms have posted employment opportunities.

The requirement of Companies Act, 2013 to appoint a woman director in every listed company and every public company with a minimum paid up share capital of Rs 100 crore or an annual turnover of at least Rs 300 crore, is likely to 

What to do after Exams ?

Now as the exams have been finished, question is what to do next?

We can see two categories of students –

– Both Groups

– Given Single Group

Through this post I would like to share some points which both categories of students can do to utilize the time in an optimum manner.

So let’s start with it:

Both Groups (Including whose 1 group have been cleared and have given second in Nov 14)

Visit the following sites to have better understanding of the practical life:

http://www.incometaxindia.gov.in

https://www.aces.gov.in/

http://dvat.gov.in/website/home.html

Look for the following in the above sites:

a. How to file Returns i.e. income tax, Service tax, Excise, etc.

b. How to apply for PAN

c. Various form i.e. 26AS, TDS Forms, etc.

d. Various tie ups with other countries

Update yourself with:

– M.S OFFICE

– MS EXCEL

– POWER POINT

a. Look for the videos on YouTube regarding formulas on M.S EXCEL, OFFICE, ETC.

b. Consider yourself as a CA WHILE DOING above.

c. Make a dummy company and prepare balance sheets, Excel sheets etc.

Demand of the Industry –

At this point, you are a product but you need to work out as to whether you are worth buying product. Try to update yourself for present day industry needs because yours examination may provide you the degree and a brand but not necessarily the encashment to such a degree and a brand. Visit www.icaitv.com and cmii.icai.org to get a flair of Industry expectations from you(Courtesy for this point Kamal Garg Sir)

Students who have given just 1 group –

a. If you are very sure that you would clear the group in this attempt itself, then make a study plan and start your preparations from December itself.

b. Collect all the amendments applicable for May 15 examinations.

c. Who are not sure about the exams I would recommend to at least complete the second group before the results so that they are in a suitable position of attempting both Groups in May 15.

d. Don’t wait for the results start your preparations from immediate effect otherwise it will leave a retrospective effect.

Other points –

a. Students who have given both groups may start looking for job who are done with their article ship. (Opinion may differ)

b. Work on your vocabulary as well spoken English.

c, And that’s it.

P.S: Many of you may find it silly as these are very general recommendations but as per me these if followed can change your life.

All the very best for results.

About the Writer –

CA Final Student (Gave Nov 14)

CIMA Management Level

B.Com (P)

For any further help writer can be contacted at sanyam.arora27@gmail.com

Source : caclubindia

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IPCC Group 2 Compilations For Nov 2014 Exams

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IPCC Auditing Important Questions for Nov 2014 Exams

Auditing Questions for Nov 2014 IPCC Exams

By

CA.Lokesh.C.V Sir

Buy Not Just an Accountant : The Diary of the Nation

1. Qualifications and Disqualifications of an auditor.

2. Types of Audit Report/ Audit Opinion.

3. Surprise check.

4. SA 200, 210, 220, 240.

5. CAR0, 2003 – 4m (refer to summary)

6. Vouching and verification – 16m (refer class notes)

7. Basic principles governing an audit.

8. Duration of auditor’s office.

9. Appointment of auditors.

10. Ceiling Prescribed on number of audits in the companies act.

11. Matters to be verified in the audit of dividend.

12. Provisions relating to Branch Audit.

13. Types of Reserves AND Objects of creating each.

14. Discuss about cost Audit.

15. SA 320

16. Design and Special Characteristics of EDP Systems.

17. CAAT requirement in EDP audit.

18. ‘Audit Trail in a computerized accounting environment’.

19. AS 1, 4, 5, 9

20. Controls in an EDP environment.

21. SA 700, 705

22. Audit of commercial accounts.

23. Audit of Stores and stocks.

24. Approaches to auditing in a computerized environment.

25. Letter of weakness.

26. Audit of Hotels

27. Audit of Charitable institutions.

28. Audit of Incomplete records.

29. Audit of Cinema Theater.

30. Methods to obtain Audit Evidence.

31. SA 230

32. Depreciation vs. fluctuation in value.

33. Revenue expenditure.

34. Special Audit.

35. Removal of auditor before expiry of his term of office.

36. Concept of “True and Fair”

37. Powers and duties of C&AG.

38. Procedural aspects relating to leasing transactions.

39. Audit of Government expenditure.

40. Audit procedures to obtain Audit Evidence.

41. Duties of the auditor.

42. Audit of hire purchase transactions.

43. Accounting Standards as per companies act 2013

44. Audit of Sweat Equity shares

45. Audit of Buy back of shares

46. Audit of forfeiture of shares

47. SA 505

48. SA 501

49. SA 610

50. Methods to evaluate ICS

To Download Go To : www.lokeshauditclasses.com 

Prepared By CA.Lokesh.C.V Sir 

Buy Not Just an Accountant : The Diary of the Nation

Suggested Answers for IPCC May 2014 Examinations By ICAI

Download Suggested answers of IPCC MAY 2014 Examinations - Released By ICAI

Click Here - Download Now

CA November 2014 Exams timetable

To Download the Official Notification 

Click Here

Highlights of Union Budget 2014-2015

To Download :

 Union Budget 2014-15 (Download) Offcial PDF

Simplified PDF (Highlights)

Direct Tax Proposals

Indirect Tax Proposals

1. Indian Custom Single Window Project to be taken up for facilitating trade.
2. Clean energy cess increased from Rs 50/ tonne to Rs 100/tonne.
3. Additional 5% excise tax to be levied on aerated drinks with added sugar (cold drinks). Tobacco products also to get costly as excise duty hiked to 72%
4. Government announces reduction in excise duty for specified food package industry from 10% to 6%.
5. Excise duty on footwear reduced from 12% to 6%
6. Basic custom duty on LED panel below 19 inch made nil.
7. Government announces measures to encourage manufacture of LCD/LED panels of TVs.
8. Housing loan rebate to raised from Rs 1.5 lakh to Rs 2 lakh.
9. Net effect of direct tax proposals is revenue loss of Rs 22,200 crore.
10. Government proposes to increase investment limit under Section 80C from Rs 1 lakh to Rs 1.5 lakh.
11. Tax exemption limit for small and marginal, and senior tax payers changed from Rs 2.0 to Rs 2.5 lakh. For senior citizens, no tax for income up to Rs 3 lakh per annum.
12. No changes in tax rate.
13. PPF limit to be raised to Rs 1.5 lakh: Jaitley
14. Rs 100 crore for training of sportspersons for upcoming Asian Games.
15. Government announces Rs 150 crore for communication needs of Andaman and Nicobar islands.
16. Government announces Arun Prabha channel for northeastern region; will be 24/7 channel.
17. Rs 1000 crore provided for rail connectivity in northeastern region.
18. Programme for displaced Kashmiri migrants with Rs 500 crore to be started.
19. Rs 100 crore set aside for project to link rivers.
20. Government announces Rs 100 crore for development of Archaeological sites. Gaya to be developed as world class tourism spot.
21. Rs 5000 crore set aside for defence outlay over and above amount provided under interim budget.
22. National Police Memorial to be set up. Rs 50 crore set aside for this purpose.
23. Rs 100 crore set aside for development of Technology Development Fund.
24. Rs 100 crore War Memorial at Princess Park, India Gate.
25. Policy of One Rank One Pension to be adopted for defence personnel.
26. RBI will create framework for licenses of small banks.
27. Government aims to provide all households with banking facilities to empower the weaker sections; there should be atleast 2 bank a/cs in each household.
28. Urgent need to converge current Indian standard with international accounting standards: Jaitley
29. Rs 37, 800 crore allotted for National Highways.
30. Revision of rate of royalty on minerals to be taken up on request from the states.
31. In order to complete gas grid, 15000 km of additional pipeline to be developed through PPP mode.
32. New and renewable energy deserves high priority; ultra modern power projects to be taken up in Rajasthan, Tamil Nadu, Ladakh with Rs 500 crore.
33. Rs 4200 crore set aside for Jal Marg Vikas project on river Ganga connecting Allahabad to Haldia , over 1620 km.
34. Scheme for development of new airports at tier II and III cities through PPP mode.
35. Rs 200 crore set aside for 6 more textile clusters in Rae Bareily, Lucknow, Surat, Bhagalpur. Rs 50 crore set aside for Pashmina Production program in J&K.
36. MSMEs are the backbone of the economy; to be revived through a Committee to examine and report in three months.
37. 6 more textile clusters to be set up.
38. Industrial Smart Cities to come up at 7 cities.
39. All govt departments and ministries to be integrated through E-platform by 31 December this year.
40. Rs 100 crore set aside for Kisan Television to provide real time information on various farming and agriculture issues.
41. National Industrial Corridor to be set up. Rs 1000 crore set aside for this.
42. Rs 5000 crore short time rural credit refinance fund for 2014-15.
43. Rs 50 core set aside for indigenous cattle breed and blue revolution for inland fisheries.
44. Propose to provide finance to 5 lakh landless farmers through NABARD.
45. Govt will initiate scheme to provide a soil health card; Rs 100 crore set aside. Rs 56 crore for soil testing labs across the country.
46. Agriculture University in Andhra Pradesh and Rajasthan, and Horticulture University in Haryana, Telangana; Rs. 200 cr set aside by the government.
47. Slum development to be included in Corporate Social Responsibility activities.
48. Govt announces Rs 100 crore for modernization of madrassas.
49. Govt announces development of Metro rails in PPP mode; Rs 100 crore set aside for metro scheme in Ahmedabad and Lucknow.
50. Rs 100 crore set aside for Community Radio Centres; 600 new and existing ones will be supported.
51. National Rural Internet and Technology Mission; Rs 500 crore set aside.
52. Govt proposes to set up Center of Excellence in MP named after Lok Nayak Jai Prakash Narayan.
53. 5 more IITs and 5 IIMs to be set up .
54. Propose to set up four more AIIMS; Rs. 500 crore set aside for this. Six new AIIMS started recently have become functional. Four new AIIMS will be set up in Andhra Pradesh, West Bengal, Vidarbha and Purvanchal.
55. Govt proposes National Housing Banking programme; sets aside Rs 8000 crore for this program.
56. Pradhan Mantri Gram Sadak Yojana has a massive impact on rural development; Govt sets aside Rs 14,389 crore for this scheme.
57. Crisis Management Center for women at Delhi; money to be provided from Nirbhaya fund.
58. Govt announces Beti Padhao, Beti Badhao Yojana; sets aside Rs 100 crore for this.
59. Safety of women of prime importance.
60. EPFO will launch a unified account scheme for portability of Provident Fund accounts.
61. Schemes for disabled persons in the country. 15 new Brail presses to be established and revival of 10 existing.
62. Rs 50,548 crore proposed for Schedule Caste development.
63. Govt committed to providing 24/7 power supply to all homes. Deen Dayal Upadhyay Gram Jyoti Yojna for electricity supply to rural areas.
64. Rs 200 crore for 'Statue of Unity' of Sardar Vallabh Patel.
65. Pradhan Mantri Krishi Sichayin Yojana to be started for irrigation.
66. We will examine proposal to give additional autonomy to banks and make them more responsible: Jaitley
67. E-visas to be introduced at nine airports in India in phased manner.
68. FDI in insurance to be increased to 49%
69. FM announces FDI in defence up from 26 to 49 % with Indian management and control
70. Transfer pricing is major area for litigation; proposes changes in transfer pricing regulation: Jaitley
71. I propose to strengthen authority for advance ruling in tax: Jaitley
72. Aim to achieve 7-8 per cent economic growth rate in next 3-4 years.
73. We wish to provide an investment friendly taxation system: Jaitley
74. This govt will not ordinarily change policies retrospectively which creates a fresh liability.
75. GST will streamline tax administration and result in higher tax collection for center and states.
76. A new urea policy would be formulated.
77. Considering that we had two years of low GDP growth, a large subsidy burden, target of 4.1% fiscal burden is daunting: Jaitley
78. We must address the problem of black money: Jaitley
79. Iraq crisis leading behind an impact. Inflation has remained at elevated level: Jaitley
80. We have taken up the challenge in the right ernest; will create a vibrant and strong India: Jaitley.
81. The task before me is very challenging. We need to introduce fiscal prudence. there is an urgent need for more reforms.
82. The steps I will announce are only the beginning of the journey we wish to take for macroeconomic stabilization: Jaitley
83. People below poverty line anxious to free themselves: Jaitley
84. Green shoots of recovery seen in world economy.
85. We look forward to lower inflation: Jaitley
86. To Meet 4.1% Fiscal Deficit Target.
87. FY16 FISCAL DEFICIT TARGET AT 3.6%.
88. FY17 FISCAL DEFICIT TARGET AT 3%.
89. To Overhaul Subsidy Regime, Especially Food & Fuel.
90. To Formulate New Urea Policy.
91. Govt will constitute an Expenditure Management Commission.
92. Hope We Can Bring A Solution To GST Issue This Year.
93. Committed to providing a stable, investor-friendly tax regime.
94. Will Not Change Rules On Retrospective Taxation.
95. This govt will not create any law which will retrospectively lead to tax liability.
96. FDI in defence raised to 49%.
97. Insurance FDI raised to 49%.
98. Need to infuse Rs2.4Lcr in PSU banks by 2018.
99. To Sell Shares In Banks To Retail Investors.
100. Pass-through Status For REITs.
101. To raise FDI insurance to 49% | Need over Rs 2 lakh crore to fund PSU banks.
102. Will Examine Proposal To Give Addl Autonomy To Banks.
103. PSUs Plan Rs.2.47 Lk Cr Capex In FY15.
104. E-commerce sales in retail allowed without additional approval.
105. To Give Rs.7,060 Cr To Develop 100 Smart Cities.
106. Allocate Rs.1,000 Cr For PM Irrigation Scheme.
107. Plan Kisan Vikas Patra For Banked, Unbanked Population.
108. To Allocate Rs.500 Cr For New Rural Power Plan.
109. Allocate Rs.50,500 Cr For Scheduled Caste, Tribe Schemes.
110. Extend Senior Citizens' Pension Plan Till August 2015.
111. To Allocate Rs.500 Cr For New Rural Power Plan.
112. To Give Rs.14,389 Cr For Rural Roads Development.
113. Rs 150 crore to be spent on safety of women in all cities.
114. Rs 500 crore allocated for 4 new AIIMs.
115. Rs 6500 crore allocated for safe drinking water.
116. Infra Invst Trusts To Be Set Up To Securitise Infra Projs.
117. FM Arun Jaitley proposes to set up 5 new IIMs and 5 new IITs.
118. Allocating 500 cr for 4 new AIIMS units; to create AIIMS in all States.
119. FM Arun Jaitley proposes National Rural Internet and Technology Mission; Rs. 500 crores allocated.
120. To spend Rs 28635 cr for Sarva Siksha Abhyaan.
121. To Allocate Rs.100 Cr For Metro Projs For Lucknow & Ahmedabad.
122. Rs.4,000 Cr For Affordable Housing Via NHB.
123. Rs4000 crores for National Housing Bank for low-cost housing.
124. To Allocate Rs.12,000 Cr To NHB.
125. Plan Rs.50,000 Cr For Municipal Debt Management For Infra.
126. Rs. 100 cr for modernisation of madrasas.
127. Plan Rs.50,000 Cr For Municipal Debt Management For Infra.
128. Allocate Rs.100 Cr For Agri Infra Fund.
129. Proposes 50000 cr for urban infra projects; proposes Metro projects in cities with 20 lk people.
130. Allocating 100 cr to set up Agri Infra Fund. Allocating 200 cr to set up Agri Univs in Haryana, states.
131. See FY15 Agricultural Growth At 4%.
132. Propose To Continue Interest Subvention For Farmers.
133. To Set Aside Rs.8 Lk Cr For Farm Credit In FY15.
134. Plan To Finance 5 Lk Landless Farmers.
135. To set up a long term rural credit fund within NABARD.
136. Committed to introduce 2nd Green Revolution; Proposes Rs 500 cr farm price stabilisation fund.
137. To Undertake Open Mkt Sales Of Foodgrains When Required.
138. Restructuring Food Corp Of India To Be A Priority.
139. Kisan television will be launched to give real time information on advanced agriculture system.
140. Allocate Rs5,000 Cr For Farm Warehousing Plan.
141. Propose Rs.10,000 Cr Fund For Start-up Firms.
142. Propose Rs.200 Cr To Set Up 6 More Textile Clusters.
143. 16 new ports to be developed.
144. Propose Rs.11,635 Cr For Harbour Projects This FY.
145. To set up textile mega clusters in Varanasi & 5 other cities. Textile mega clusters to cost 200 cr.
146. Propose Rs.37,850 Cr Investment In NHAI & State Roads This FY.
147. Propose Scheme For Dvpt Of Airports In Tier-I, II Cities.
148. Propose Work On Expressways Parallel To Indl Corridors.
149. Adequate Coal To Be Given To Existing Power Plants.
150. NHAI To Target 8,000 km Of Road Development In FY15.
151. Propose Rs.500 Cr For Ultra Modern Solar Power Projects in Rajasthan,Tamil Nadu, Ladakh.
152. Rs.100Cr For Preparatory Work Of Clean Thermal Energy Scheme.
153. Require additional 15,000 km of gas pipelines. To set up additional pipelines amounting to 15,000 km.
154. To Introduce Single Demat A/c For All Fin Transactions.
155. New Indian Accounting Standard For Financial Sector From FY17.
156. To Let Bks Raise Long-term Funds W/Minimum Regulations.
157. To change tax laws governing FIIs, whose managers based abroad. Proposes extending 5% withholding tax to all bonds.
158. Allocate Rs.2.29 Lk Cr For Defence Sector.
159. To Enhance PPF Contribution To Rs.1.5 Lk.
160. To Allocate Rs.3,000 Cr For State Police Modernisation.
161. Rs.990 Cr For Socio-economic Dvpt Of Villages Along Border.
162. Rs 1000 crore allocated for One Rank One Pension plan.
163. Rs 2000 crore allocated for Ganga Namami yojana, Rs 100 crore set for ghat development.
164. Rs 1000 crore allocated for rail connectivity in Northeast region.
165. Non-plan Expenditure At Rs.12.2 Lk Cr.
166. Plan Expenditure At Rs.5.75 Lk Cr For FY15.
167. Total Expenditure At Rs.17.9 Lk Cr In FY15.
168. Revenue deficit to be 2.9% in fy15.
169. No changes in tax rates.
170. To Up Personal Income Tax Exemption To Rs.2.5 Lk.
171. Tax Exemption Increased To Rs.3 Lk For Senior Citizens.
172. 80c Exemption Limit Increased To Rs.1.5 Lk
173. Exemption For Self-Occupied Homes Raised To Rs.2 Lk.
174. Education Cess To Continue At 3%.
175. Invst Allowance Of 15% On Invst Of >Rs.25 Cr In Mfg.
176. Propose To Extend 10-Yr Tax Holiday For Power.
177. Budget Assumes Tax Revenue Growth Of 19.7% Vs 21% Voa.
178. Propose To Retain 15% Tax Rate On Intl Dividend Income.
179. To Hike Tax Rate To 20% For Transfer Of Mf Units.
180. 10% Customs Duty On Some Telecom Products.
181. To Cut Customs Duty On Lcd, Led Panels Sub-19 Inch To Nil.
182. Hikes Customs Duty On Flat Steel Products To 7.5% From 5%.
183. To Cut Excise Duty On Food Processing To 6%.
184. To Reduce Excise Duty On Footwear.
185. To Hike Excise Duty On Cigarettes By 11-72%
186. Hikes Excise Duty On Gutka To 70% From 60%.