Accounting for Taxes on Income | AS - 22 | Ch - 7 Unit 4 | CA INTER Advanced Accounting

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  • Опубліковано 2 лис 2024

КОМЕНТАРІ • 45

  • @mrabhilashchy3868
    @mrabhilashchy3868 7 місяців тому +26

    00:02 Accounting for Taxes on Income aims to show deferred tax asset and liability in financial statements.
    03:43 Matching concept in accounting
    09:06 Deferred tax and its impact on profit and loss statement
    12:06 Difference in depreciation calculation between accounting and income tax rules
    17:51 Understanding tax expenses and implications on net profit
    20:11 Understanding tax expenses and deferred tax liabilities
    25:16 Accounting income creates def tax liability or def tax asset based on its amount.
    27:42 Understanding Defence Tax Liability and Defence Tax Asset is crucial in accounting for taxes on income.
    32:50 Understanding the tax expense and current tax.
    35:18 Proper recording of expenses and income can impact tax liabilities
    39:51 Minimum Alternative Tax (MAT) is an additional tax on book profits.
    41:49 Understanding Minimum Alternative Tax and its impact on taxable income.
    46:50 Debit in PNL due to MAT calculation
    49:29 Understanding carry forward loss and taxation based on accounting income
    54:32 Accounting for taxes on income involves adjusting profits and losses with current tax, DT, and DTL
    57:44 Calculation of tax expense and its impact on profit/loss
    1:02:58 Understanding the impact of accounting income on tax liabilities
    Crafted by Merlin AI.00:02 Accounting for Taxes on Income aims to show deferred tax asset and liability in financial statements.
    03:43 Matching concept in accounting
    09:06 Deferred tax and its impact on profit and loss statement
    12:06 Difference in depreciation calculation between accounting and income tax rules
    17:51 Understanding tax expenses and implications on net profit
    20:11 Understanding tax expenses and deferred tax liabilities
    25:16 Accounting income creates def tax liability or def tax asset based on its amount.
    27:42 Understanding Defence Tax Liability and Defence Tax Asset is crucial in accounting for taxes on income.
    32:50 Understanding the tax expense and current tax.
    35:18 Proper recording of expenses and income can impact tax liabilities
    39:51 Minimum Alternative Tax (MAT) is an additional tax on book profits.
    41:49 Understanding Minimum Alternative Tax and its impact on taxable income.
    46:50 Debit in PNL due to MAT calculation
    49:29 Understanding carry forward loss and taxation based on accounting income
    54:32 Accounting for taxes on income involves adjusting profits and losses with current tax, DT, and DTL
    57:44 Calculation of tax expense and its impact on profit/loss
    1:02:58 Understanding the impact of accounting income on tax liabilities
    Crafted by A CHY(Inter).

  • @ishikakaushik3953
    @ishikakaushik3953 4 місяці тому +4

    Accounting for Taxes on Income aims to show deferred tax asset and liability in financial statements.
    03:43 Matching concept in accounting
    09:06 Deferred tax and its impact on profit and loss statement
    12:06 Difference in depreciation calculation between accounting and income tax rules
    17:51 Understanding tax expenses and implications on net profit
    20:11 Understanding tax expenses and deferred tax liabilities
    25:16 Accounting income creates def tax liability or def tax asset based on its amount.
    27:42 Understanding Defence Tax Liability and Defence Tax Asset is crucial in accounting for taxes on income.
    32:50 Understanding the tax expense and current tax.
    35:18 Proper recording of expenses and income can impact tax liabilities
    39:51 Minimum Alternative Tax (MAT) is an additional tax on book profits.
    41:49 Understanding Minimum Alternative Tax and its impact on taxable income.
    46:50 Debit in PNL due to MAT calculation
    49:29 Understanding carry forward loss and taxation based on accounting income
    54:32 Accounting for taxes on income involves adjusting profits and losses with current tax, DT, and DTL
    57:44 Calculation of tax expense and its impact on profit/loss
    1:02:58 Understanding the impact of accounting income on tax liabilities
    Crafted by Merlin AI.00:02 Accounting for Taxes on Income aims to show deferred tax asset and liability in financial statements.
    03:43 Matching concept in accounting
    09:06 Deferred tax and its impact on profit and loss statement
    12:06 Difference in depreciation calculation between accounting and income tax rules
    17:51 Understanding tax expenses and implications on net profit
    20:11 Understanding tax expenses and deferred tax liabilities
    25:16 Accounting income creates def tax liability or def tax asset based on its amount.
    27:42 Understanding Defence Tax Liability and Defence Tax Asset is crucial in accounting for taxes on income.
    32:50 Understanding the tax expense and current tax.
    35:18 Proper recording of expenses and income can impact tax liabilities
    39:51 Minimum Alternative Tax (MAT) is an additional tax on book profits.
    41:49 Understanding Minimum Alternative Tax and its impact on taxable income.
    46:50 Debit in PNL due to MAT calculation
    49:29 Understanding carry forward loss and taxation based on accounting income
    54:32 Accounting for taxes on income involves adjusting profits and losses with current tax, DT, and DTL
    57:44 Calculation of tax expense and its impact on profit/loss
    1:02:58 Understanding the impact of accounting income on tax liabilities
    Crafted by A CHY(Inter).

  • @Student-i1c
    @Student-i1c 7 місяців тому +68

    I would recommend everybody ki padhne time Module bhi sath me rakho sir ne kuch kuch chize nhi batai like reassessment,review, accounting for taxex on holidays under 80IA and 10A

    • @bhargavdewani7836
      @bhargavdewani7836 7 місяців тому +7

      yes previous lecture ma bhi kuch topics not cover.. I think sir is using old module book or video lecture is old .... dono masa koi ek

    • @vedthakur8172
      @vedthakur8172 7 місяців тому

      @@bhargavdewani7836this is not a regular lecture

    • @Sweet_sugar_1111
      @Sweet_sugar_1111 6 місяців тому +1

      Yes.. I noticed that the lecture uploaded 6 months ago had the same time.. So the lecture is not a revised one(new one)

    • @vedthakur8172
      @vedthakur8172 6 місяців тому +1

      @@Sweet_sugar_1111 tax holiday phle bhi tha lol

    • @Sweet_sugar_1111
      @Sweet_sugar_1111 6 місяців тому +1

      @@vedthakur8172 what I ment was that it was same lecture😂 uploaded twice

  • @delightindance27
    @delightindance27 8 місяців тому +12

    Sir is lecture m reversal ye sb ke bare m apne btya nhi
    By the way ur whole playlist is just awesome ....

  • @Ajjubhai-x9u
    @Ajjubhai-x9u 8 місяців тому +3

    Sir awesome and next level teaching....❤❤❤
    You are very underrated teacher sir.....😢😢😢😢😢😢😢

  • @SurbhiSharma-m3h
    @SurbhiSharma-m3h 6 місяців тому +1

    Very helpful lecture sir
    Thank you so much sir

  • @commerceacademe0786
    @commerceacademe0786 7 місяців тому +1

    Great Teacher have a great Knowledge of Teaching❤❤❤🎉🎉🎉

  • @Madharsh
    @Madharsh 3 місяці тому +3

    Maine paras institute me 90,000 fee deke yaha se free me padha h 🥲 thank you sir ❤

  • @sharjeelanjum850
    @sharjeelanjum850 3 місяці тому +2

    49:50 illustration 3

  • @delightindance27
    @delightindance27 8 місяців тому +9

    But sir iska ek or lecture hoga sayad reversal ye sb k liye...

  • @vinaypandya9618
    @vinaypandya9618 8 місяців тому +11

    sir jo aap yeh AS kara rhe ho may 24 ke liye h na or sir jitna apne sare AS me karwaya sufficent h na exam ke liye

  • @ADITHI_98
    @ADITHI_98 9 місяців тому +4

    Thank you Sir🎉🎉🎉🎉

  • @Dharmalingam6
    @Dharmalingam6 2 місяці тому +1

    sir consider south students also sir please..

  • @pradipkandu1388
    @pradipkandu1388 9 місяців тому +6

    Sir module 3 ka kab tak upload hga ???

  • @Darshan4478
    @Darshan4478 6 місяців тому +1

    Thank you so much

  • @nikitajain156
    @nikitajain156 8 місяців тому +2

    Your classes are so helpful for me 💛thank you sir😊😊

  • @Guptajii2025
    @Guptajii2025 8 місяців тому +1

    Thank You Sir❤

  • @LaviBansal9796
    @LaviBansal9796 9 місяців тому +2

    Sir foundation ki account ko kbse padhana start kroge regular

  • @Shyamsahu4997
    @Shyamsahu4997 8 місяців тому +2

    maja aa gaya sir maja❤❤❤

  • @vedthakur8172
    @vedthakur8172 8 місяців тому +2

    sir sirf 1 lecture hai as 22 ka?

  • @AralikattiDivya
    @AralikattiDivya 7 місяців тому

    Where do we get class notes

  • @krishnaagrawal8715
    @krishnaagrawal8715 9 місяців тому +4

    Sir baaki subjects k liye bhi upload kardijiye 😢

  • @divyasharma4988
    @divyasharma4988 6 місяців тому

    There are many concepts which are pending sir.. :(

  • @HarshunveilsFinance
    @HarshunveilsFinance 7 місяців тому +1

    tax holiday hat gya kya

  • @akarshsharma1749
    @akarshsharma1749 7 місяців тому +2

    There is always that one student who just irritates the teacher and entire class with his continuous doubts.

    • @user-un7rk8dk2i
      @user-un7rk8dk2i 6 місяців тому +3

      I mean he literally paid money for that didn't he?

  • @khushisharma7851
    @khushisharma7851 3 місяці тому

    sir esma 8000 kasa aya smjh nhi aya

  • @Asis950
    @Asis950 5 місяців тому

    20:00

  • @vishalbasutkar6223
    @vishalbasutkar6223 6 місяців тому

    sir plz explain in English

  • @CAJaykant
    @CAJaykant 8 місяців тому +1

    Thank you sir ❤❤❤