LAW Revision Lecture 2 : Revision Accounts of Companies by CA Shubham Singhal (Your CA Buddy) CA Intermediate LAW As per ICAI New Syllabus for May 2024 Attempts Online Video Pendrive Lectures Grab your Ultimate Solution Books here - vsmartacademy.com/ca-inter-on... Free Fast Track Rapid Revision 4.0 ✅Last Month Study Plan ✅Theory & MCQ Questions ✅Top 100 Questions ✅Writing Practice & Chart Revision 🚨 Follow 3 Steps to get complete access to RR 4.0 Batch Step 1⃣ - Register for RR 4.0 (Get access to notes and other resources) - vsmartacademy.com/ca-inter-on... Step 2⃣ - Join the RR 4.0 Telegram Group - t.me/+2qL97yrulwg1ZTE9 Step 3⃣ - Rapid Revision 4.0 Full Playlist - • CA Inter Fast-Track Rapid Revision 4.... ICAI Newly added topics: • CA Inter Newly Added Topic | OLD to ... Please register for Free RR 4.0 Batch by clicking on the above link and join the telegram group for access to important notes and resources.
• Companies Act : • Chapter 9 : Accounts Of Companies : 00:03:30 - Sec.128 : Books of Accounts (Q. Bank Q.1 & 1A) 00:15:56 - Sec.129 : Financial Statements 00:22:04 - Sec.129(A) : Periodical Financial Results (Q. Bank Q.21) 00:23:52 - Sec.130 : Re-Opening of Accounts on Courts or Tribunal Order (Q. Bank Q.2) 00:28:10 - Sec.131: Voluntary Revision of FS or Boards Report 00:37:14 - Sec.133 : CG to prescribe AS 00:38:08 - Sec.134 FS, Board Report, etc (Q. Bank Q.3/5/6/7/8/23) 00:46:48 - Sec.136 : Right of Member to copies of Audited Financial Statement (Q. Bank Q.2) 00:55:20 - Sec.137 : Copy of Fs to be filled with ROC (Q. Bank Q.15/16/20) 01:00:30 - Sec.138 : Internal Audit (Q. Bank Q.17/18/29) 01:04:20 - DPQ : Q.6 - Q. Bank • Note : Sec.132 : Constitution of NFRA Sec.135 : CSR (To be Covered in tomorrow's i.e next RR Lecture) Links : L3 : th-cam.com/video/jcZU6iW4vyw/w-d-xo.htmlsi=y_KDUZdCcBIM0LTp Maza aagaya sir Tysmm Sir for the Session..✨🔥❤ **********
sir mene full lecture purchase nahin kiye hai law k sirf aapke revision lecture dekh ke law me pass hua hoon. So big big thank you sir it's really really helped me
Bro without writing practice and concepts clarity acha score nahi hoga so I used to write after orally rivision important provisions and questions so writing is must@@sarashaikh6412
You Helps me a lot ❤ i am giving my first attempt in September and i am 7 month pregnant too difficult me for manage all ghis but i am doing all revision and practice with hope that i will clear my group 1 .. please sir pray for me and wish me a good luck ❤
• Companies Act : • Chapter 9 : Accounts Of Companies : 00:03:30 - Sec.128 : Books of Accounts (Q. Bank Q.1 & 1A) 00:15:56 - Sec.129 : Financial Statements 00:22:04 - Sec.129(A) : Periodical Financial Results (Q. Bank Q.21) 00:23:52 - Sec.130 : Re-Opening of Accounts on Courts or Tribunal Order (Q. Bank Q.2) 00:28:10 - Sec.131: Voluntary Revision of FS or Boards Report 00:37:14 - Sec.133 : CG to prescribe AS 00:38:08 - Sec.134 FS, Board Report, etc (Q. Bank Q.3/5/6/7/8/23) 00:46:48 - Sec.136 : Right of Member to copies of Audited Financial Statement (Q. Bank Q.2) 00:55:20 - Sec.137 : Copy of Fs to be filled with ROC (Q. Bank Q.15/16/20) 01:00:30 - Sec.138 : Internal Audit (Q. Bank Q.17/18/29) 01:04:20 - DPQ : Q.6 - Q. Bank • Note : Sec.132 : Constitution of NFRA Sec.135 : CSR
Thanks for the revision. It was very helpful. 🙇🏻🙇🏻 ( 00:47:00 I would like to draw your attention towards Sec 136, i was confused so i checked it in icai sm, CFS is Consolidated Financial Statement because Cash Flow Statement is included in FS ) ✌🏻
At first i thought isse gfirst time nahi samjhega, par sabh samajh raha hai indepth hi padha rhe ho aap tohhh. Bina wajah regular class of different faculty dekh liya. 😫✨
Thank you sir I was the one with backlog and I also told you about it you said to attend RR and now it seems like no need to even watch regular lecture for backlog all concepts are getting very clear in RR itself with your amazing energy . Hats off to your work
01:01 Complete revision of Chapter 09A Accounts of Companies 03:38 Definition of financial statements and types 07:24 Conditions for maintaining electronic accounts 09:20 Importance of daily backup and maintaining data in India 13:03 Companies must maintain and inspect accounts for up to 8 years as per law. 15:14 Responsibilities and fines for maintaining books of accounts 18:39 Criteria for Consolidation of Financial Statements 21:05 Directors become responsible for financial discrepancies 24:44 Companies can only reopen accounts with court or tribunal approval. 26:33 Companies can be reopened and recast due to fraud or mismanagement. 29:57 Process for revision of financial statements discussed. 31:34 Process of applying for change in financial year and associated requirements 35:31 Financial statements and board reports revision guidelines 37:20 Accounting standards are important for companies' financial reporting. 40:43 Reporting frauds to CG and director responsibilities 42:23 Directors Responsibility Statement key elements 45:51 Directors' responsibility in the board report 47:43 Sending notice of meeting at least 21 days before is crucial 51:31 Companies must upload audited financial statements as per local laws. 53:42 Discussion about uploading and translating financial statements. 57:16 AOC fee and filing requirements for NBFCs and foreign subsidiaries 59:00 XBRL format is mandatory for listed companies and their Indian subsidiaries. 1:02:33 Understanding debt equity ratio and internal audit for companies 1:04:11 Revision notes will be provided via the link in the description.
Brillant session as always sir. Really love the memory tricks you give like 25 din me paisa double. Please keep them coming. And does anyone know from where I can sir's question bank?
Sir G maja aa gaya❤.... September k liye bass thode din baki hai to aap k revision lectures best lag rahe hai ... Short time me ekdamm accurate and all concepts cover ho rahe hai... thanks a lot sir🎉🎉🎉🙏🙏🙏
Thank you so much sir ❤for such wonderful session......how you will work hard for us then why we can't...that will give more motivation to complete the lecture not to close in between...🤌
Jitna bhi thanks aapko bole wo kam hai, law jaisi theory subject ki itna interesting banaake itne ache memory techniques se law yaad hojata hai, it becomes easy, jab ki pehle it looked so tough. Your mind mapping, charts, everything is top notch. Thank you a lot sir Bada bhai hai, karwaake jaaega is absolutely to the point. Students ke liye aapke efforts hamesha badhte hi rehte hai so that it becomes easy for us . Thanks a lot ✨
Guys go with this series, irrespective of the fact i was unable to clear due to aggregate this time, but due to sir's way of teaching someone who used to score 42, 43 in law reached 55 due to his scribble writing and other guidance, have got the confidence exemption is not too far now
I have taken classes from other...cause I can't afford..if environment not helpful..it is also need best teacher...but after watching RR ..I can give my 💯 %effoets..and will try my best... result whatever..pr padhne me maza ata hai...❤❤
save as otherwise expressly provided in this universe - the teaching style of Shubham Singhal sir shall have effect notwithstanding anything containing in other mug up videos on law understanding of students!!!!😃😇 thank you so much for your efforts sir....🙏❤😇
Mai toh pheli baar padh rha hu yeh chapter and revision se hi sab clarity aa rhi h And mujhe confidence aa rha h law me sirf aur sirf aapke lecture kisi vajh se THANK YOU SO MUCH SIR ❤🥰
Best revision ever. Someone like me jisne koi classes nahi liya hai law ka, these revision sessions are the best for a better and crisp revision for the subject ❤
LAW Revision Lecture 2 : Revision Accounts of Companies by CA Shubham Singhal (Your CA Buddy)
CA Intermediate LAW
As per ICAI New Syllabus for May 2024 Attempts
Online Video Pendrive Lectures
Grab your Ultimate Solution Books here -
vsmartacademy.com/ca-inter-on...
Free Fast Track Rapid Revision 4.0
✅Last Month Study Plan
✅Theory & MCQ Questions
✅Top 100 Questions
✅Writing Practice & Chart Revision
🚨 Follow 3 Steps to get complete access to RR 4.0 Batch
Step 1⃣ - Register for RR 4.0 (Get access to notes and other resources) - vsmartacademy.com/ca-inter-on...
Step 2⃣ - Join the RR 4.0 Telegram Group - t.me/+2qL97yrulwg1ZTE9
Step 3⃣ - Rapid Revision 4.0 Full Playlist -
• CA Inter Fast-Track Rapid Revision 4....
ICAI Newly added topics:
• CA Inter Newly Added Topic | OLD to ...
Please register for Free RR 4.0 Batch by clicking on the above link and join the telegram group for access to important notes and resources.
• Companies Act :
• Chapter 9 : Accounts Of Companies :
00:03:30 - Sec.128 : Books of Accounts
(Q. Bank Q.1 & 1A)
00:15:56 - Sec.129 : Financial Statements
00:22:04 - Sec.129(A) : Periodical Financial Results
(Q. Bank Q.21)
00:23:52 - Sec.130 : Re-Opening of Accounts on Courts or Tribunal Order
(Q. Bank Q.2)
00:28:10 - Sec.131: Voluntary Revision of FS or Boards Report
00:37:14 - Sec.133 : CG to prescribe AS
00:38:08 - Sec.134 FS, Board Report, etc
(Q. Bank Q.3/5/6/7/8/23)
00:46:48 - Sec.136 : Right of Member to copies of Audited Financial Statement
(Q. Bank Q.2)
00:55:20 - Sec.137 : Copy of Fs to be filled with ROC
(Q. Bank Q.15/16/20)
01:00:30 - Sec.138 : Internal Audit
(Q. Bank Q.17/18/29)
01:04:20 - DPQ : Q.6 - Q. Bank
• Note :
Sec.132 : Constitution of NFRA
Sec.135 : CSR
(To be Covered in tomorrow's i.e next RR Lecture)
Links :
L3 :
th-cam.com/video/jcZU6iW4vyw/w-d-xo.htmlsi=y_KDUZdCcBIM0LTp
Maza aagaya sir Tysmm Sir for the Session..✨🔥❤
**********
Thanks buddy
Thanks dude😎
Thank you
doing great job.... keep doing
thanks lucky
sir mene full lecture purchase nahin kiye hai law k sirf aapke revision lecture dekh ke law me pass hua hoon. So big big thank you sir it's really really helped me
Kaise Kiya tha?
Bro without writing practice and concepts clarity acha score nahi hoga so I used to write after orally rivision important provisions and questions so writing is must@@sarashaikh6412
Bhai sir ka dhandha band karwana chate ho kya 🙆🏻
Hii apne book purchase kri thi ya ni?
Please don't give wrong directions to other
Because noone can clear any exam only by referring revision lectures🙏🏼
You Helps me a lot ❤ i am giving my first attempt in September and i am 7 month pregnant too difficult me for manage all ghis but i am doing all revision and practice with hope that i will clear my group 1 .. please sir pray for me and wish me a good luck ❤
All the best mam, may you clear all your exams in 1st attempt...
All the best❤….proud of you 🎉
All the best 👍
Atb!!
And you are helping me a lot by inspiring me🧡
00:00:00 Introduction
00:03:30 - Sec.128
00:15:56 - Sec.129
00:22:04 - Sec.129(A)
00:23:52 - Sec.130
00:28:10 - Sec.131
00:37:14 - Sec.133
00:38:08 - Sec.134
00:46:48 - Sec.136
00:55:20 - Sec.137
01:00:30 - Sec.138
01:04:20 - DPQ : Q.6 - Q. Bank
Sir ne khud kiya hua h
conclusion : i am from spc classes but i feel much better study here in law , shubham sir RR is best
its not SPC its is CPS IYKYK 🤣
@@Audit_hub55 tu too vha tak bhi pooch jaa fir comment krne aana dusre k liye ulte sidhe
Spc is fraud
Thank you so much sir..... 9 sections in 1 hour vo bhi full clarity ke sath....🎉❤ Maje aa gye 🙏
00:00:00 Introduction
00:03:30 - Sec.128
00:15:56 - Sec.129
00:22:04 - Sec.129(A)
00:23:52 - Sec.130
00:28:10 - Sec.131
00:37:14 - Sec.133
00:38:08 - Sec.134
00:46:48 - Sec.136
00:55:20 - Sec.137
01:00:30 - Sec.138
01:04:20 - DPQ : Q.6 - Q. Bank
Watching this lect on 14/Oct/2024 for Jan 25 attempt....... What an amazing reviosn wow.... Thank You so much sir 💕💕🪔🪔
Ekdum maza aagaya sir revision se ......thank you so much 🙏
• Companies Act :
• Chapter 9 : Accounts Of Companies :
00:03:30 - Sec.128 : Books of Accounts
(Q. Bank Q.1 & 1A)
00:15:56 - Sec.129 : Financial Statements
00:22:04 - Sec.129(A) : Periodical Financial Results
(Q. Bank Q.21)
00:23:52 - Sec.130 : Re-Opening of Accounts on Courts or Tribunal Order
(Q. Bank Q.2)
00:28:10 - Sec.131: Voluntary Revision of FS or Boards Report
00:37:14 - Sec.133 : CG to prescribe AS
00:38:08 - Sec.134 FS, Board Report, etc
(Q. Bank Q.3/5/6/7/8/23)
00:46:48 - Sec.136 : Right of Member to copies of Audited Financial Statement
(Q. Bank Q.2)
00:55:20 - Sec.137 : Copy of Fs to be filled with ROC
(Q. Bank Q.15/16/20)
01:00:30 - Sec.138 : Internal Audit
(Q. Bank Q.17/18/29)
01:04:20 - DPQ : Q.6 - Q. Bank
• Note :
Sec.132 : Constitution of NFRA
Sec.135 : CSR
Thank you so much sir ji 😀
Dil khus ho jata h lecture dekhne k baad ❤😊
Sir ji Dil jeet liya ❤❤
Jindegi Bhar Section 138 Yad rahega, Sir Love You Sir ♥️.
Thank You Sir for this amazing RR.
abhi tak bhul bhi gya hoga
Thank you so much sir..... 9 sections in 1 hour vo bhi full clarity ke sath....🎉❤ Maje aa gye 🙏
Thank You Sir ❤️
Amazing Revision
law ke liye toh shubham sir alag hi fire hai , lots of love and wishes
Subham sir is best for law. I have already purchased classes from SPC and arjun chabbra sir bt ended up watching subham sir. God of co. Law
When Words comes true in real : bhai aya he karvake jayega ❤
This live revision help us to consistent in study. thank you sir for your precious time 😊
Thanks for the revision. It was very helpful. 🙇🏻🙇🏻
( 00:47:00 I would like to draw your attention towards Sec 136, i was confused so i checked it in icai sm, CFS is Consolidated Financial Statement because Cash Flow Statement is included in FS ) ✌🏻
yes you are right I have also checked it
mazza aagya sir revision mai makhan chl rha hai , love from delhi that ziddi punjabi boy here 😄😄
This revision is a blessing for us trulyy❤ no one can teach better then sir ... hats off to you siirrrrr thankyou for givinh ur 100%
Is full chapter covered in single video ??
No 2 section baki h
@@poonamtiwari4934ok ok thanks 👍🏻
Amazing revision 😊
Thank u sir
Thank you so much sir for the amazing session❤ and also thanks for the efforts you put in each session.
THANK YOU Sirrr Awesome revision😇😇
Thank you so much sir... ❤
1:00:00 motivation for each other sir . Thank you
Best law teacher of ca intermediate, only revision lecture can make u pass if you put right efforts
Thank You Sir
@vsmart , this video is of chapter Accounts of companies, please correct the name.
in my opinion you are the best faculty for law
Thanks sir enjoying the revision with you💃
At first i thought isse gfirst time nahi samjhega, par sabh samajh raha hai indepth hi padha rhe ho aap tohhh.
Bina wajah regular class of different faculty dekh liya. 😫✨
53:43 was epic.
Must watch.
By the way Amazing teaching sir.
Hats off
Thank you sir
I was the one with backlog and I also told you about it you said to attend RR and now it seems like no need to even watch regular lecture for backlog all concepts are getting very clear in RR itself with your amazing energy . Hats off to your work
Crystal clear🙌🏻🙌🏻
01:01 Complete revision of Chapter 09A Accounts of Companies
03:38 Definition of financial statements and types
07:24 Conditions for maintaining electronic accounts
09:20 Importance of daily backup and maintaining data in India
13:03 Companies must maintain and inspect accounts for up to 8 years as per law.
15:14 Responsibilities and fines for maintaining books of accounts
18:39 Criteria for Consolidation of Financial Statements
21:05 Directors become responsible for financial discrepancies
24:44 Companies can only reopen accounts with court or tribunal approval.
26:33 Companies can be reopened and recast due to fraud or mismanagement.
29:57 Process for revision of financial statements discussed.
31:34 Process of applying for change in financial year and associated requirements
35:31 Financial statements and board reports revision guidelines
37:20 Accounting standards are important for companies' financial reporting.
40:43 Reporting frauds to CG and director responsibilities
42:23 Directors Responsibility Statement key elements
45:51 Directors' responsibility in the board report
47:43 Sending notice of meeting at least 21 days before is crucial
51:31 Companies must upload audited financial statements as per local laws.
53:42 Discussion about uploading and translating financial statements.
57:16 AOC fee and filing requirements for NBFCs and foreign subsidiaries
59:00 XBRL format is mandatory for listed companies and their Indian subsidiaries.
1:02:33 Understanding debt equity ratio and internal audit for companies
1:04:11 Revision notes will be provided via the link in the description.
I regret not taking regular classes from you🥲🥲
Same 😢
bhut hi acha revision kraya sir aapne.. thank you so much sir.. 😃
confidence aa gaya sir iss chapter mein😊😊
Sir mja aaya
Bhut help hoti hai apke revision lecture se
Amazing lecture Sir
thank you so much Sir
Thank you sir ❤
Brillant session as always sir. Really love the memory tricks you give like 25 din me paisa double. Please keep them coming. And does anyone know from where I can sir's question bank?
Sir G maja aa gaya❤.... September k liye bass thode din baki hai to aap k revision lectures best lag rahe hai ... Short time me ekdamm accurate and all concepts cover ho rahe hai... thanks a lot sir🎉🎉🎉🙏🙏🙏
thank you so much sir.
MNKL
Thank you so much sir ❤for such wonderful session......how you will work hard for us then why we can't...that will give more motivation to complete the lecture not to close in between...🤌
Sir ekdum best
Thank you so much sir
this revision helps me lot
thanku shubham sir for this revision videos
comment me viya nhi kr...sak...te hai ki kitne thankfull h aap ke liye dil se shukriya for all your efforts
Thank you so much sir your revision lecture helps a lot to me and other students also I appreciate your efforts sir thanks a lot 👏👏👏
Thank You SS SIR AMAZING REVISION!!
Jitna bhi thanks aapko bole wo kam hai, law jaisi theory subject ki itna interesting banaake itne ache memory techniques se law yaad hojata hai, it becomes easy, jab ki pehle it looked so tough. Your mind mapping, charts, everything is top notch.
Thank you a lot sir
Bada bhai hai, karwaake jaaega is absolutely to the point. Students ke liye aapke efforts hamesha badhte hi rehte hai so that it becomes easy for us .
Thanks a lot ✨
Mazza aagaya sir revision karaoke
Thank you so much
Thanks Buddy for lecture ❤😊
Thank you sir for your rapid revision ❤
Guys go with this series, irrespective of the fact i was unable to clear due to aggregate this time, but due to sir's way of teaching someone who used to score 42, 43 in law reached 55 due to his scribble writing and other guidance, have got the confidence exemption is not too far now
Best revision ❤️
Amendment 16:50
I have taken classes from other...cause I can't afford..if environment not helpful..it is also need best teacher...but after watching RR ..I can give my 💯 %effoets..and will try my best... result whatever..pr padhne me maza ata hai...❤❤
What an amazing lec sir❤Thanks Ca buddy 🎉
Thank you sir❤
Session was amazing ❤ maja aagaya..sir
sir aisa lag raha tha kal hi padha hai
best revision ever
you are the best law teacher
sir ek number revision... esa lag rha tha ki kuch nhi aata but RR dekh ke esa lag rha hai ki ye to easy hai
Sir Aapne Jo Google drive link Diya hai usme remaining chapters bhi upload karr do please...🙂
save as otherwise expressly provided in this universe - the teaching style of Shubham Singhal sir shall have effect notwithstanding anything containing in other mug up videos on law understanding of students!!!!😃😇
thank you so much for your efforts sir....🙏❤😇
Mai toh pheli baar padh rha hu yeh chapter and revision se hi sab clarity aa rhi h
And mujhe confidence aa rha h law me sirf aur sirf aapke lecture kisi vajh se
THANK YOU SO MUCH SIR ❤🥰
sir dil jeetliya sir thank you so much❤️
This RRs are amazing and kept my studies on track. Thank you so much sirji. Your energy throughout sessions is crazy. Hats off to you. Stay healthy
Whenever i see you revision lectures....i feel so much of regret that why didn't i buy your regular lectures 🥲 !! Hope i may pass in my 1st attempt
SIR ITS NOT REVISION BUT DETAILED REVISION❤❤GRATEFUL❤❤THANKS A LOTTT...
concept clear in just few minutes
Best revision ever. Someone like me jisne koi classes nahi liya hai law ka, these revision sessions are the best for a better and crisp revision for the subject ❤
Thankyouhhh sir jis subject ka sabse jyada dar tha usme confidence develop ho raha h😊😊❤❤
Superb sir hats off. Ab easy ho raha h bade bade section padhne me
Best one ❤❤
AMAZING SESSION SIR SO HELPFUL IN REVISION .. LOVE U 😙😙
Thank you so much sir.. finally found the best faculty for Law ❤
Thank you for your kind words.
Regards,
Team Vsmart
Ty sir ❤
SIR EK NO❤
sir the revision lecture is so amazing and so helpful for us
Faduuu revision of law❤.. highly recommended...🙌
sir hats off to ur efforts agr itna efforts hm mtlb students daal le na to shyd air1 se upr kuch hota h to vo bhi aa jae A BIG THANKS
Thanks sir❤
very grateful for all the efforts u take for us sir
Getting concept clearity sir
Thankkk youu so much Sir❤
Thank you so much sir🥰😇
Thanku so much Sir❤️
MJAA AA GYA SIR
Great faculty for law in india
for upcoming students, you should take classes from him
these lectures are amazing helping me so much for revision
Thank you so much sir.....🙏🙏mjjha aa gya revision kr k
Thnkuuu soooo much sir.. Everything has cleared in ch-9
Thnkuu a lot sir..
🥰🥰
thank u sir❣❣ 2x pr dekh kar 30 min. me hi revise ho gya
Sir maza agya
Best teacher ever