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Showing posts from October, 2020

CMA Inter Group 1 - Syllabus & Exam Preparation Tips | Study Plan - Online Classes

Study Plan for CMA Inter Group 1 Student -Syllabus & Exam Preparation Tips We are going to discuss the CMA Inter Group 1 Syllabus, Exam Overview & Exam Preparation Tips, Candidates can check the CMA Inter Exam Tips mentioned here, and follow a customized and clear Study Plan. Test Your Preparations with Mock Tests. Take the help of CMA Inter Study Material. This video is about the study plan for CMA inter group 1 students how and which paper to prepare first or which to prepare last. Understand the CMA Inter Group 1 Syllabus. Join the CMA Inter Online Classes for better preparation. CMA Inter Group 1 Syllabus – CMA Inter Paper 5: Financial Accounting CMA Inter Paper 6: Laws and Ethics CMA Inter Paper 7: Direct Taxation CMA Inter Paper 8: Cost Accounting Easy EMI Options Available For CMA Inter New Syllabus Video Lectures We provide CMA Inter video Lectures through Pendrive, Online & Downloadable Link. To Watch All videos Lectures of CMA Inter, click - CMA Inter Onlin

OTHER COMPREHENSIVE INCOME (OCI) – IND AS | DipIfr

Other Comprehensive Income (OCI) - IND AS - DipIFR The concept of Other Comprehensive income to an extent resolves the issue of defining the earnings in earnings per share (investor’s ratio) as it has cushion for too many gains and losses that were non-operational, unrealized, outside the control of management, and not relating to the accounting period. All non-owner changes in equity i.e., comprehensive income are required to be presented in a single statement of profit and loss, with profit or loss and other comprehensive income presented in two sections. All non-owner changes in equity i.e.,  comprehensive income  are required to be presented in a single statement of profit and loss, with profit or loss and other comprehensive income presented in two sections. The sections shall be presented together, with the profit or loss section presented first followed directly by the other comprehensive income section. In other words, we can understand them as The changes to the net

ANALYSIS OF DIPLOMA IN IFRS 2018

Exams are challenging, but every challenge has a limit to testing human potential. The DipIFR examination held in Dec 2018 posed a similar challenge, to test the potential of candidates on the basis of  ACCA IFRS  knowledge and techniques. So, we will discuss Question 1 of the December 2018 IFRS exam paper and understand the key points which are important to remember. The question is divided into two parts with the parent Alpha, having two subsidiaries Beta & Delta, along with an associate. An entity is required to present consolidated results if they are having a subsidiary on the last day of the reporting date. Alpha has a subsidiary Beta, so they will be required to present consolidated results even though Delta has been disposed of in the middle of the year. So the question required the calculation of profit or loss on disposal as well as preparation of a consolidated statement of financial position. The computation of disposal of delta looked easier in

Superlatives of World - For Competitive Exams | Static GK

Superlatives of World - For Competitive Exams | Static GK Superlatives  in English Grammar describes a noun that has more of some quality than any other. It is a comparative degree similar to the math greater than or less than symbols. This video is dedicated to the aspirants who are preparing for SSC, Railways, Banking, RRB, Insurance, Delhi Police, and various other Competitive Exams. General Awareness is one of the most important sections of most banks and government exams. Today, we bring to you the 25 most important superlatives of worlds that you must read for government exams to exaggerate your Competitive Exams Preparation. Here are the important Superlatives of World - 1.Largest Continent: Asia 2.Smallest Continent: Australia 3.Tallest Building: Burj Khalifa, Dubai (UAE) 4.Tallest Tower: Skytree, Tokyo, Japan (634m) 5.Largest Democracy: India 6.Largest Stadium: Strahov stadium in Prague, (the Czech Republic) 7.Biggest Flower: Rafflesia (Java) 8.Largest Land Animal: African B

HALLOWEEN DAY – 31 OCTOBER 2020

HALLOWEEN DAY – 31 OCTOBER 2020 Halloween is a slurry-themed festival celebrated every year on October 31st. This festival is also known as All Hallows Eve or All Saints Eve . The All Hallows' Season lasts three days and ends with Spirit Day, the eve of the Christian Feast of All Saints. The fair is marked by the light of pumpkin lanterns and fancy costume getups in modern interpretation. Onam marks the eve of the Western Christian Feast of All Saints and marks the beginning of the Alhovetide season, which lasts for three days and ends with All Souls' Day. Halloween cultivation is essentially essential in most parts of Europe and North America.Tradition goes back to the ancient Celtic festival of Samah, where people burn and chase away ghosts. On November 1, Pope Gregory III nominated Pope Benedict XVI to honor all saints in the eighth century. Soon, some traditions of the time were incorporated into All Saints' Day. The evening was known as All Hallows Eve and later as Ha

Action of Verbs - Story-Telling | Online Learning | Interactive Learning

Story-Telling with Verbs We are going to discuss a fun story with respect to the action of the verb. What is an Action Verb? An action verb is a verb that describes an action, like run, jump, kick, eat, break, cry, smile, or think. Action verbs, also called dynamic verbs, express an action whether it be physical or mental. An action verb explains what the  subject  of the sentence is doing or has done. Looking at action verb examples helps make it clear the function of action verbs in sentences and what purpose they serve. An  action verb  is a  verb  that expresses physical or mental  action . The  action verb  tells us what the subject of our clause or sentence is doing-physically or mentally. For Example, browse this full video  -  This is a fun video for kids - A Birthday Party Story. Takshila Learning believes in Interactive Learning, so for this, we have designed the Best Interactive way of Learning via Animated Videos and Live Classes by Expert Faculties along with worksh

CS Executive Group 2 – Syllabus – CS Executive Online Video Lectures

The syllabus prescribed by ICSI for the CS Executive course.   We are going to discuss the Exam Overview of  CS Executive  Group 2 – with its Syllabus & Exam Preparation Tips, Candidates can check the tips mentioned here, and follow a customized study plan. Have a Clear Study Plan. Test Your Preparations with Mock Tests. Take the help of CS Executive Study Material. Understand the CS Executive Syllabus. Join the  CS Executive Online Classes  for better preparation. CS Executive Syllabus – MODULE 2 Paper – 5 Corporate & Management Accounting. Paper – 6 Securities Laws & Capital Markets. Paper – 7 Economic, Business, and Commercial Laws. Paper – 8 Financial and Strategic Management. Browse the full video lecture to get a complete understanding of the CS Executive Group 2 and How to prepare for  CS Executive Group 2  to clear the exam on the first attempt with ease. To aid you in your preparation for the  CS Executive , Mock tests, quizzes, and other study material will be pro

PURCHASED GOODWILL METHOD UNDER IND AS 103

The acquisition of subsidiaries results in  Goodwill calculation  and also records net assets of the subsidiary at fair value on the date of acquisition. Let’s get answers to all the questions related to Goodwill, valuation of NCI, and impairment relating to them. Q1 – What are the ways in which an entity can make payment for purchase consideration? ANS: – Cash – Share exchange – Deferred payment – Contingent consideration Q2 – How is deferred payment dealt, when it forms part of purchase consideration? ANS:  The deferred payment is discounted to present value and included in the cost of consideration. At the end of each year, the liability is increased by unwinding the discount, until the payment is settled. For example, An amount of Rs. 108,000 was deferred to be paid after 2 years. The discount rate applicable is 8%. The net present value today of Rs. 108,000 is equal to (108,000 * 1) / (1.08) ^2)= Rs. 92,593 included in purchase consideration. A liability of Rs. 92,593 is recorded

INTRODUCTION OF DEMAND And SUPPLY

INTRODUCTION OF DEMAND And SUPPLY ECONOMIC & BUSINESS ENVIRONMENT – CSEET (Paper-3) This topic  Supply and Demand  of Economics and Business Environment of Paper -3 of  CS Executive Entrance Test  is just going to a refresher of the Economics that most of the students might have gone through in their higher secondary education. Even if not, be sure that at the end of this article you would have a pragmatic understanding to the demand, supply and the markets that they play on. Since, it is going to be an objective paper let you learn the subject in a similar way so that basic concepts gets registered into bulletins and illustrations helps to have a better understanding. Here is the table of contents: – Supply and Demand Meaning – Law of Demand – Exceptions to law of demand – Law of Supply – Elasticity of Demand – Increase and decrease in demand – ELASTICITY OF SUPPLY – Forms of Market Competition Now let’s dive in the topic: SUPPLY AND DEMAND MEANING Demand Meaning  – Desire backed

Clock Reasoning Tricks in Hindi - SSC/Banking Online Classes

The clock is one of the important topics of the Reasoning Section from which you can expect 1 question in SSC and Railway exams . Before moving on to the questions, you should be aware of the concept related to this topic. A clock has mainly two hands on the basis of which questions are mainly asked; the smaller one is called the hour hand or short-hand while the larger one is called the minute hand or long-hand. In this video, we will be discussing the concept and some important patterns of questions that are asked from the Clock topic. So If you are preparing for SSC CGL/ CHSL/ CPO/ MTS, Railway NTPC / Group D exams, then do watch the full video, share with your friends, and don't forget to subscribe to our channel to watch the complete SSC crash course series on our platform. A  clock, in general,  has 12 numbers written on it, from 1 to 12, an hour hand, and a minute hand.  Clock  angle problems  relate  to two different measurements: angles and time. The hour hand of a nor

Top 10 SEO Plugins To Rank Your Website - 2020-2021

TOP 10 WORD PRESS SEO PLUG-IN 2020-21 HERE IS THE LIST OF BEST WORD PRESS SEO PLUG-INS: YOAST SEO: Yoast SEO is one of the best Word Press SEO plug-ins. It helps the Word Press website to get more visitors from search engines like Google and Bing. It will help you in attracting more visitors from social media and increase engagement. To use this plug-in you will not need any technical background or SEO experience. All in One SEO Pack: All in One SEO is another best Word Press SEO Plug-in. It is a Word Press SEO Plug-in, that’s both EASY and POWERFUL. Its features and options make All in One SEO the most powerful and user-friendly Word Press SEO plug-in. It can generate and submit an XML Sitemap to Google, and Bing Google. It features allows to apply Analytics tracking Code on all pages of the website. The SEO Framework: The SEO Framework is a good and easy plug-in for those who have basic knowledge of SEO. The SEO Framework (TSF) is a powerful and fully automated SEO plug-in. T

Conditional Sentences - English for all Competitive Exams

  Conditional Sentences A conditional sentence is a sentence containing two sentences in which the second sentence depends on the first as two actions take place one after another. Such sentences have two parts viz. if clause and the main clause. Conditional sentences  are statements discussing known factors or hypothetical situations and their consequences. Complete  conditional sentences  contain a  conditional clause  (often referred to as the  if - clause ) and the consequence. Browse the full video to know in detail about Conditional Sentences and its Easy Rules. For more learning please click to visit our English Blog Section for All Competitive Exams. General English forms an integral part of Competitive Exams like UPSC, SSC , RRB , IBPS , All-State PSC Exams, and even Entrance Exams. To Crack any of the Competitive Exams, you need to master the Fundamentals of English Grammar along with vocabulary. As competition is becoming tougher nowadays, so you should practice more and mo

CA Course Online

Takshila learning  one of the best leading company for Chartered Accountant Course (CA Course) & CA Online Classes – CA Foundation , CA Intermediate & CA Final. Takshila Learning offers  video lectures  for CA Course as per the latest  ICAI Syllabus  by India’s best faculties. The intent is to help the student in passing in their exams and becoming CA with the high score at the first attempt itself. For your in-depth practice,  Takshila Learning  offers courses for a one-year duration. For students, we provide the opportunity to study in comfort of their home. Other options like  concise Notes and Test series  provide the option to clear the exam at the fastest pace. we provide these classes in an online and offline mode like  (Pendrive, DVDs, SD Card and Tablet). To get more information for CA online classes visit Takshila Learning Our CA Online Course covers all three levels of CA, i.e., CA Foundation Video Lectures CA Inter Video Lectures CA Fin

ICAI CA Foundation Exam – CA Foundation Syllabus & Exam Pattern

CA Foundation Syllabus & Exam Pattern CA Foundation is a passage level test for understudies those need to seek after their vocation in Chartered Accountancy . It is a public level test that incorporates 4 papers directed by the Institute of Chartered Accountants of India (ICAI) two times every year.  CA Foundation  is an aspect of the updated conspires presented by the ICAI. CA Foundation is a passage level test intended for understudies who need to seek after the  ICAI CA Course . The papers in the  CA Foundation Syllabus  are as per the following:   CA FOUNDATION SYLLABUS CA Foundation Paper 1: Principles and Practice of Accounting CA Foundation Paper 2: Business Laws and Business Correspondence CA Foundation Paper 3: Business Mathematics, Logical Reasoning, and Statistics CA Foundation Paper 4: Business Economics and Business & Commercial Knowledge   CA FOUNDATION EXAM PATTERN It is an offline test which is led two times per year. The students have the alternative to pic