The Hindu Business Line : Monday, June 02, 2003

Piracy in Red Sea
THE balance-sheet of X Ltd, a shipping company, shows the following details as at March 31, 2002. Balance in reserve created under Section 33AC of the Income-Tax (I-T) Act — Rs 1,000 lakh; paid-up capital — Rs 500 lakh; balance in ... More

Why can't AS broker a marriage between costing and finance
TO MY mind, cost accounting should be married with financial accounting. Yet the accounting standards do not aim for this. Why? -- S. Sridhar, Hyderabad Integrated accounts have always been talked of. In fact, for the purposes of ... More

MANAGEMENT

Vacuum builders get willing accountants to attest
STORY so far: On our long drive to the construction site, there is a surprise addition, Vikky. Another surprise (or, rather, shock) is the site itself, which is bereft of any activity though the company has been pumping in money ... More

CUSTOMER RELATIONSHIP MANAGEMENT

Search for customers' attention share
WHAT is a brand? A symbol of trust, warmth, value, premium and loyalty? It is all this and more. How did the term `brand' originate? There are many fables about how the word got into the marketing lexicon. From the branding of cattle in the ... More

BOOKS

How Humpty Dumpty broke his crown
ARTHUR Andersen was long regarded the conscience of accounting profession. And its fall was no murder, according to Barbara Ley Toffler. "It was a suicide, set in motion long before there was ever an indictment". Her book, Final ... More

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