Practical compliance guides

Accounting and Bookkeeping · 10 min read

Cash Flow Statement: Direct vs Indirect Method Explained

Both reach the same figure; only one is practical from Indian books. The rule, the threshold and what it means in practice. Before your next close.

CACA Puja Pradhan · Jul 20

Accounting and Bookkeeping · 9 min read

How to Read a Balance Sheet: A Beginner's Guide

What the numbers reveal about liquidity, gearing and working capital. The rule, the threshold and what it means in practice. With a worked example.

CACA Puja Pradhan · Jul 20

Accounting and Bookkeeping · 10 min read

Schedule III of the Companies Act: Financial Statement Format

The presentation format every Indian company must report in. What applies, what does not, and the number that decides it. Before your next close.

CACA Puja Pradhan · Jul 20

Accounting and Bookkeeping · 9 min read

The Correct Order to Prepare Financial Statements

Why the P&L must be finished before the balance sheet can close. The rule, the threshold and what it means in practice. Indian accounting glossary.

CACA Puja Pradhan · Jul 20

Accounting and Bookkeeping · 10 min read

What Are the 4 Types of Financial Statements?

Balance sheet, P&L, cash flow and changes in equity, and what each answers. The rule, the threshold and what it means in practice. Explained simply.

CACA Puja Pradhan · Jul 20

Accounting and Bookkeeping · 9 min read

Cash-Settled vs Equity-Settled Share-Based Payments

Liability remeasured each period against equity fixed at grant. The rule, the threshold and what it means in practice. From our accounting glossary.

CACA Puja Pradhan · Jul 20

Accounting and Bookkeeping · 10 min read

ESOP Perquisite Tax for Employees: How It's Calculated

When perquisite tax is triggered on exercise, and who deposits it. The rule, the threshold and what it means in practice. Straight answers, no fluff.

CACA Puja Pradhan · Jul 20

Accounting and Bookkeeping · 9 min read

Fair Value vs Intrinsic Value for ESOP Under Ind AS 102

Two measurement bases, and the P&L difference between them. What applies, what does not, and the number that decides it. Updated for Indian rules.

CACA Puja Pradhan · Jul 20

Accounting and Bookkeeping · 9 min read

How to Account for ESOP Expense Over the Vesting Period

Spreading grant cost across vesting, tranche by tranche. What applies, what does not, and the number that decides it. Straight answers, no fluff.

CACA Puja Pradhan · Jul 20

Accounting and Bookkeeping · 10 min read

What Is Ind AS 102? Share-Based Payment Accounting Explained

Share-based payment measured at grant-date fair value and spread over vesting. Set out with the working, not just the rule. Updated for Indian rules.

CACA Puja Pradhan · Jul 20

Accounting and Bookkeeping · 9 min read

A Chart of Accounts Template for Indian Businesses (With GST Ledgers)

A ready structure mapped to GST heads and Schedule III groupings. The rule, the threshold and what it means in practice. With the numbers set out.

CACA Puja Pradhan · Jul 20

Accounting and Bookkeeping · 9 min read

Chart of Accounts Numbering System: Best Practices

A numbering scheme that still works when you add a division. What applies, what does not, and the number that decides it. With the numbers set out.

CACA Puja Pradhan · Jul 20