Knowledge Centre
Explanations of cost accounting, taxation and regulatory topics, written with statutory references and links to official sources. Each article shows when it was last reviewed.
Direct Tax
Income tax provisions, rates, TDS, assessments and appeals, including the transition to the Income-tax Act, 2025.
Articles in preparationGST
Notifications, circulars, returns, refunds, input tax credit, reconciliation and case laws under GST.
2 articlesCorporate Laws
Companies Act, LLP Act, ROC compliance, restructuring and MCA notifications.
Articles in preparationCost Accounting
Cost Accounting Standards, cost audit rules, cost records, costing methods and product costing.
10 articlesManagement Accounting
Budgeting, variance analysis, marginal costing, break-even and management reporting.
1 articleInternal Audit
Internal audit, stock audit, operational audit and internal control practice.
1 articleBusiness Finance
Valuation, project finance, working capital and financial planning.
Articles in preparationOther Regulatory Areas
RBI, SEBI, FEMA, labour codes, accounting standards and Ind AS.
Articles in preparationRecently reviewed
- Break-even and contribution analysis with a worked example
- CAS-2: capacity determination and the cost of idle capacity
- CAS-4: cost of production for captive consumption
- CAS-6: measuring material cost
- CAS-7: employee cost in product costing
- Cost Accounting Standards (CAS 1 to CAS 24): an overview
- Cost audit: when it applies and what the company must file
- The cost audit report: Form CRA-3 and filing in CRA-4
- Maintaining cost records in Form CRA-1
- Interest on delayed GST payment under section 50