Author Archives: Anup Mukherjee

Fringe Benefit Tax

Posted on May 31, 2006 | Leave a comment

Fringe Benefits are the benefits that are enjoyed by the people working in the organisation, without getting directly accountable for the benefits enjoyed. For example, it may have happened that you have gone to your Dad’s office, and decided that … Continue reading →

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So You Want To Do Articleship?

Posted on February 27, 2006 | 710 Comments

Initial Experience Articleship Scheme Is CA cheap? The Stipend Dummy Articleship Control Mechanism Notes for serious aspirants 1. The big four… 2. Other bigger Indian firms… 3. Why is that the information on these so limited… 4. Is big beautiful… … Continue reading →

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Understanding Balance Sheet

Posted on November 14, 2005 | 27 Comments

This is an article for those who want to understand as to what is Balance Sheet. This article deals more with understanding B/S, and less with its interpretation. Interpretation of B/S would require a separate article. While understanding B/S is … Continue reading →

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Career Choices and Realities

Posted on May 10, 2005 | Leave a comment

Career Choices There are many options in life – but there are only a few choices available – meaning, one can be an astronaut, a physician, a painter etc, but depending on ones situation and aptitude, one has to choose … Continue reading →

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The 0.1 Percent Deal

Posted on March 2, 2005 | Leave a comment

Recently in the Budget Proposals for FY 2005-06 the Union Finance Minister of India, Mr. P. Chidambaram, made one of the proposals relating to putting a tax of 0.1 percent for any cash withdrawal over Rs. Ten Thousand from ones … Continue reading →

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Discharge of Contract

Posted on February 28, 2005 | 8 Comments

Discharge of Contract: (Under the Indian Contract Act, 1872) A contract may be discharged under the following grounds: 1. Performance of Contract: A contract can be discharged by actual performance or attempted performance. Actual performance occurs when parties to the … Continue reading →

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ICAI Branch at Jabalpur

Posted on October 1, 2004 | Leave a comment

Inauguration of the hundredth branch of ICAI (Institute of Chartered Accountants of India) in Jabalpur has taken place on 30 .9 .2004. The CA profession plays an important part in the well being of the financial sector of the economy … Continue reading →

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Concept of Depreciation

Posted on June 20, 2004 | 6 Comments

Depreciation is a facinating concept in the world of accountancy. Ordinarily it is meant as, a “decrease in price or value over time”, or “decrease in value of an asset due to obsolescence or use”. In accountancy, while depreciation is … Continue reading →

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Finance and Accounts – Courses

Posted on May 7, 2004 | 18 Comments

Introduction Chartered Accountancy MBA (Specialization Finance) Company Secretaryship Cost / Management Accountancy ACCA CISA CFA CIA CFE LLB Actuaries Statistics Engineering & Finance Conclusion Introduction Finance and Accounts is a specialised field. However, it contains within it various technical specialities. … Continue reading →

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Conceptual Summary of Accounting Discipline

Posted on December 19, 2003 | 2 Comments

Accounting or Accountancy is a much dreaded discipline for those who do not understand. However it becomes easier once the conceptual bases becomes clear. This is not really a simple task, as there are a lot of variables involved in … Continue reading →

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