CA Final Notes

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📲Exemption(s) from appearing in paper(s) or Group of Chartered Accountancy Examinations under the New Scheme of Education and Training w.e.f. May 2024 Examination : https://castudynotes.com/2023/08/24/exemptions-from-appearing-in-papers-or-group-of-chartered-accountancy-examinations-under-the-new-scheme-ofeducation-and-training-w-e-f-may-2024-examination/

🎁 CA Final Certified Copies of May'23 Exams : ❣️Paper 1 : Financial Reporting 1. [73 out of 100 Marks] https://tinyurl.com/FR-73-marks-May23 2. [56 out of 100 Marks] https://tinyurl.com/FR-56-marks-May23 3. [82 out of 100 Marks] https://tinyurl.com/FR-82-marks-May23 📥 More Imp files available at : www.castudynotes.com ◈◉◎┄┅═❂❣️❂═┅┄◎​◉◈ ┍━━━━═░★░═━━━━┑ ✪ ➻ t.me/canotes_final ℑoin us 🔜 ✪ ➻ t.me/cafinal_p1 ┕━━━━═░◈░═━━━━┙

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Sunday Story: How Steve Jobs left Apple “Which tastes better?” The person would be drinking two samples of a Cola drink. They would point to one of the bottles. Then, the revelation would take place. “Pepsi!” Coca-Cola had a much better market share. Pepsi was not selling well comparatively. The people at Pepsico – makers of Pepsi – believed their drink was better. So they developed and launched a campaign – a blind test. They went to crowded places like malls and asked people to drink from two unlabeled bottles. In most cases, people chose the bottle with Pepsi in it. This campaign was also recorded and launched as TV ads. It turned Pepsi’s market share around – especially in areas where Pepsi had poor sales. Driving this campaign was a man named John Sculley – the CEO of Pepsico. People spoke of the success of this campaign in corporate and marketing circles. They also spoke about the genius behind it – John Sculley. Around the time this campaign was launched, there was a man who wanted John Sculley to quit and leave Pepsico. “Do you want to sell sugar water for the rest of your life, or do you want to come with me and change the world?” he said to John Sculley. After 18 months of convincing, John Sculley quit Pepsico. He joined as the CEO of Apple – after being convinced by Steve Jobs. Many readers might feel like asking, “Wait, why would Steve Jobs make someone else the CEO of Apple?” Valid question. Let’s go back a bit. Steve Jobs & Apple Steve Jobs and Steve Wozniak – the two famous co-founders of Apple – became successful after the launch of their first computer (Apple I) in 1976. In 1977, an investor named Mike Markulla invested $250,000 in Apple. You might have heard of startups getting money from investors. What happens in such cases? The way this works seems a bit confusing to people who are not familiar with it. Many people think, when a company takes money from investors, the founders give the investors their shares. This is not technically true. Here’s what actually happens: new shares are created. Companies can do that. So suppose: Steve Jobs has 50 shares of Apple Steve Wozniak has 50 shares of Apple Total shares: 100 shares of Apple. So, Jobs: owns 50% of Apple Wozniak: owns 50% of Apple. Now, when they go to an investor, they negotiate. The result of this can be anything. For our understanding, let’s say they agreed that Mike would invest $250,000 for 30 shares of Apple. Apple will create 30 brand-new shares. So, now: Steve Jobs has 50 shares of Apple Steve Wozniak has 50 shares of Apple Mike has 30 shares of Apple Jobs and Wozniak still own the same number of shares. But, their percentage of ownership has reduced. So, Jobs: owns 50 out of 130 shares of Apple (~38%) Wozniak: owns 50 out of 130 shares of Apple (~38%) Mike: owns 30 out of 130 shares of Apple (~23%) Every time a new investor invests in the company, the ownership percentage of the older shareholders reduces. In its first 5 years, Apple sales grew wildly. To continue growing fast, they raised money from investors a couple of times. In 1980, they went in for an IPO. After the IPO, the board of directors of Apple grew concerned about the company. Apple’s board of directors had some concerns about Steve Jobs. They felt he was not ready to be a CEO yet. They encouraged him to find a CEO for Apple. Steve Jobs was impressed by John Scully – the CEO of Pepsico. After 18 months of persuading him, John finally agreed to become the CEO of Apple in 1983. John knew little about technology and computers. But he understood people. Apple wanted exactly that – a CEO who understands people. At this point you might ask, ‘Steve Jobs was the founder of Apple. Why did he have to listen to the board?’ Well, Steve was not in control. Apple had raised funding multiple times. And it had done so enough number of times that Steve Jobs was no longer a majority shareholder in Apple. He owned less than 50% of the company. Steve Jobs had himself chosen John Sculley. But that, unfortunately, did not work out well. Read full story

📢Good news!! New batch for May 24 CA Mentoring Program is starting. CAmentoringprogram.org "THE ONLY MENTORSHIP PROGRAM IN THE ENTIRE INDIA🇮🇳 TO PRODUCE MAXIMUM RESULTS". 🎖️ Multiple attempt students have also cleared in one attempt after following the program Attempt Range: 2nd attempt to 46th attempt. (90%blind student has also cleared his exam under our guidance) 🎖️ Many students cleared in 1st Attempt (Rankholders, including AIR1) 🕹️Batch1:Working Students (Job) 🕹️Batch2: Doing Classes 🕹️Batch3: Full time available for studies 🕹️Batch4: Married Students Enroll using the link CAmentoringprogram.org WhatsApp: +918334866117 Note : It's Starting Soon (Book ur Slot 🎰 before it's full)

The Karnataka High Court has criticized ICAI for wrongly delaying the enrolment of a CA Final cleared student by 2 years and imposing a ₹10,000 fine. A student named Nikkitha completed CA Articleship, B. Com, CS Professional, and CMA Final with prior permissions, yet ICAI rejected her CA enrolment, claiming a violation of their regulations. The court found it surprising that ICAI hindered Nikkitha's career, despite her diligently seeking permission for each additional course. Disagreeing with ICAI's decision, the court deemed it unfair to penalize a student who followed the rules and directed ICAI to grant Nikkitha membership without further delay. ◈◉◎┄┅══❂❣❂══┅┄◎​◉◈ ┍━━━━━═░★░═━━━━┑ ✪ ➻ https://t.me/canotes ℑoin us 🔜 ✪ ➻ t.me/canotes_ipcc ℑoin us 🔜 ✪ ➻ t.me/canotes_final ℑoin us 🔜 ✪➻ @canotes_foundation ┕━━━━━═░◈░═━━━━┙

CA Final Direct Tax MCQs Topics and Concepts of Nov 2023 Exam https://castudynotes.com/2023/11/14/ca-final-direct-tax-mcqs-topics-and-concepts-of-nov-2023-exam/

📲Exemption(s) from appearing in paper(s) or Group of Chartered Accountancy Examinations under the New Scheme of Education and Training w.e.f. May 2024 Examination : https://castudynotes.com/2023/08/24/exemptions-from-appearing-in-papers-or-group-of-chartered-accountancy-examinations-under-the-new-scheme-ofeducation-and-training-w-e-f-may-2024-examination/

🎁 CA Final Certified Copies of May'23 Exams : ❣Paper 7 : DT 1. [58 out of 100 Marks]  https://tinyurl.com/DT-58-Marks-May23 📥 More Imp files available at : www.castudynotes.com ◈◉◎┄┅══❂❣❂══┅┄◎​◉◈   ┍━━━━═░★░═━━━━┑     ✪ ➻ @canotes_final               ℑoin us 🔜     ✪ ➻ t.me/cafinal_p7   ┕━━━━═░◈░═━━━━┙

CA Final Direct Tax ⚡️ Upcoming Batches for May & Nov 24 Exams By CA Saket Ghiria Sir As per Finance Act 2023 🅰 Exam Oriented Live Batch 🗓 Starting from 22 Dec 2023 🔊Main Features ✅ 145 hours approx. ✅ Special Emphasis on Amendments. ✅ Detailed Analysis of all ICAI Case Laws. ✅ Question & MCQ's Practice in Class. ✅ 1Full Syallabus MTP of 100 Marks. 📚 5 books (3 Class Book, 1 Question Bank Hard Copy) 1 MCQ in PDF ⚡️Fees 6000/- 🅱 Regular Live Batch 🗓 Starting From 12 Feb 2024 🔊Main Features ✅ Comprehensive & In-depth Batch. ✅ 225 hours approx. ✅ Special Emphasis on the Amendments. ✅ Detailed Analysis of all ICAI Case Laws. ✅ Question & MCQ's Practice in Class. ✅ 1Full Syallabus MTP of 100 Marks & 3 Part Syllabus MTP of 40 Marks Each. 📚 5 books (3 Class Book, 1 Question Bank Hard Copy) 1 MCQ in PDF ⚡️Fees 9500/- 📌 Watch Demo & Revision Videos 💻 https://youtube.com/@saketghiria 📍For Booking 🛒Visit: saketghiria.com 📞 Call: 9910674854, 9911404430

🎁 CA Final Certified Copies of May'23 Exams : ❣️Paper 1 : Financial Reporting 1. [73 out of 100 Marks] https://tinyurl.com/FR-73-marks-May23 2. [56 out of 100 Marks] https://tinyurl.com/FR-56-marks-May23 3. [82 out of 100 Marks] https://tinyurl.com/FR-82-marks-May23 📥 More Imp files available at : www.castudynotes.com ◈◉◎┄┅═❂❣️❂═┅┄◎​◉◈ ┍━━━━═░★░═━━━━┑ ✪ ➻ t.me/canotes_final ℑoin us 🔜 ✪ ➻ t.me/cafinal_p1 ┕━━━━═░◈░═━━━━┙

🎁 CA Final Certified Copies of Nov/Dec'21 Exams Highest Marks with Good Handwriting : ❣Paper 1 : Financial Reporting 1. [60 out of 100 Marks] 📥https://bit.ly/35Co0VG 2. [50 out of 100 Marks] 📥 https://bit.ly/3Mzsq0r 📥 More Imp files available at : www.castudynotes.com ◈◉◎┄┅═❂❣❂═┅┄◎​◉◈ ┍━━━━═░★░═━━━━┑ ✪ ➻ t.me/canotes_final ℑoin us 🔜 ✪ ➻ t.me/cafinal_p1 ┕━━━━═░◈░═━━━━┙