CA Study Notes (Inter, Final & Foundation)

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✅ Mnemonics to Remember CARO 2020 Reporting Requirements (in sequence of clauses) ═══════ ♢.✰.♢ ═══════ ⚙Ek chhoti si story hai, ek ladki👩🏻 hai jo apne papa se bat kar rahi hai, uske bhai Rahul👨🏻 ki sikayat karte huwe, wo kitne saalo se ek hi PC🖥 use kar raha hai, bigad gaya hai phir bhi chala raha hai, new nhi la raha... Wo apne papa ko kehti hai.... 🧔🏻 Papa aIye aIye, isko maine 185 se 186 baar bola, ye PC🖥 saSURA, FANTI🚙 jaisa ho gaya hai, ye Nalayak Rahul, phir bhi chala raha hai C C (see see, dekho dekho dekho👁️) ECQ kar rha hai ye ??? 📌 Consider only capital & bold letters Clause Reporting 🎶I) - PPE (Papa) 🎶II) - Inventory (aIye) 🎶III) - Investment, Guarantee Security, loans or advances (aIye) 🎶IV) - Compliance of provision of section 185 & 186 (isko maine 185 se 186 baar bola) 🎶V) Public Deposit (PC ka P) 🎶VI) Cost Records (PC ka C) 🎶VII) Statutory Dues (saSURA k S) 🎶VIII) Unrecorded Income (saSURA ka U) 🎶IX) Repayment of Dues (saSURA ka R) 🎶X) Application of money raised by public issue & preferential allotments (saSURA ka A) 🎶XI) Fraud (FaNTI ka F) 🎶XII) Nidhi Companies (FaNTI ka N) 🎶XIII) Transaction with related party (FaNTI ka T) 🎶XIV) Internal Audit System (FaNTI ka I) 🎶XV) Non - Cash Transactions with directors (Nalayak) 🎶XVI) Registration with RBI (Rahul) 🎶XVII) Cash losses (C see👁️) 🎶 XVIII) Consideration of issue raised by outgoing auditor (C see👁️) 🎶XIX) Existence of material uncertainty as to company ability to meet it's Liabilities (ECQ kar raha hai ka E) 🎶XX) transfer unspent CSR amount (ECQ kar raha hai ka C) 🎶 XXI) Qualification or adverse remarks in CARO report of group companies (ECQ kar raha hai ka Q) I just tried to create, if anyone have more easy mnemonics then feel free to share, thanks Pasand aya ho to at least ek reaction zaroor karna 🙂 🔥For More Useful Content Join Our @Mission_CA_Inter Channel & Stay Tuned With us for Best Content. ══════ ♢.✰.♢ ══════ ❂➸ ℑoin t.me/Mission_CA_Inter ĦΔPP¥ ŞŦỮĐ¥ Ҝ€€P ŞĦΔŘIŇG❤️

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