CA ARUN SETIA

PRESENTS

FINAL PUNCH

ACCOUNTS

CS EXECUTIVE
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 lND AS Convere IAS

Of tnaniel tatment
bresemtaton
bnventrito
IAS-2 Flows
Sta tem Estmaes
Accoun iy
Accounthny Paliues, hamge
TAS- lo Bvent
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LAS- 28
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TAs - 29 Resentahon
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TAs - 32

DAS - 3] franiet Repos hry

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I4 I-36 Imp asme Asse

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Intongible Asse
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anveype ifRs)
(IN DAS

Shave Aased PAy met

bvtiness
Contach
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Aplovahon f r
noas-lo& E nstumeu
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InDAs- /09 -
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stateme
hnaua
ans dates
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Sntrest
DIslesUre
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cusbmsA,
S
nDAS
leaoco
 A h ahea
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Accountemt moIA.
CHtrRTERED
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At
budy eotasished
TANT AC7,149
CHARTER GD AccwN
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affari CHAL7eRE D
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not
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ao IERS
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gtd.

- ER STRVUTURE
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 Date
Topic

MARGINA L Casna G/opevahon AerRsnu in bnani De

CosTIN

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Gotn 74 delined ao
Of Ascertaimiy

(2) MAR4INAL Cost. CvP Amdy)

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 Date
Topic

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Topic

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"pes chy

Citizen
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Topic

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Topic

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 (Audgetary Contr7
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Budget - It

financial D
statement
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Quantitative Policy follow
to

course
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to
managementdecide
follow in immediate next Rewiral
 Essentials of budget

I
Budgetis Prepared in advance

X is based on future plan y

ach on

- itrelates to future Period o

is based on
objectives to be

obtained.

-> A budgetshould be monitored

Periodically.
 Last Us
et)-

forcastis assessment
of Probable

future event. AtPlanning stage

forcastis probable Course

of action

for business, for castdenotes some

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degree of

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-

to
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its (control tools

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basis
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Complete Rocess
is a
I designing
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I budgets.
·ementing -
operating

focus
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to supportplays which are

being

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tr y
d

involves
#

11) Establishment Budget

of
⑪ Measurementof Actuals

⑪ Comparism of budgets with Actual

Revision budget
of
It
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Actual budget&
4
resultwith

Taking Appropriate remedial Actions

 (Budget MawrAL)
-
It
is a booklet
specifying objective
its
of an
org,
in relation to

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sets

responsibilities persons
of engaged

control
in
budgetary
- Time table for all stages

I budgeting.
->

Reports/ statements
/ other

maintained.
we words

be
to
 SER -Ee)
Mix is
summary of budgets
which
incorporate all other budget

P lan
It outthe
sets
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for all Dept. in Considerable details

for budgetperiod

The budgetmay take from 1

MLAK
/ Alsheet& budgeted

Cash flow atend of budget

er

It is prepared by budgetCommittee.
 basis cordinated functional
on
of
budgets become targetof
&

Company airing budgetperiod

once its
is Approved.
 Fixed Vs Flexible Audgeb

-
A Budgetwhich is
prepared on basis

of standard/fixed level of activity

is Kurron as fixed budget. It

does change
not
change with in

level of Activities.

-> Flexible Budget -> Budgetis designed

to
change as volume
of output

changes. It is a
budgetprepared

in manner so As to give
level
budgeted at
cost
any of Activity.
 Conte Aako
-
- -
-

Activity
Act i
=(for
RA>10 of out

CapacityRaxo =

(ener
(Efficiency Rako) Strout
-

Calmder Rato - okingDays

working days for
Budgeted Rod
 (ed
budgetus)
As its
name suggest, it

examines a
programme fact onl
responsibility from scratch.

"Itis also "DENOVA budgeting"

or
budgeting from beginning
without
Any reference to any

base budgets
past & Actual

happening.

->
It is based on Demise thatevery

super I expenditure requires

Justification.
-
 (Prance
Budgeting)
it
involves evaluation of performance

context both
of an
org, in
of
well as overall
specks as

objective of org.

->

requires
It fixing of responsibility

If each executive in
org. * Continuous

appraisal of his performance

-> It is based on Economic D

EfficientMST functions
of
Budgetperiod means devird for while

a
budgetis prepared.

A.P Depend upon

-
-

business
- Nature
of
-

Costing technique tobe employed

Budget desira

--
term shortterm
long

avaraal
I -> Teawl

it
is used in
↓

structural/heavy
engineering work
--
 (my factor)

-
A factor which limits
activities

of an undertaking of which is

taken Accountin
into Preparing

budgete.

-
It is essential to Consider

all these factors before Preparing

budget.