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HR                                                 Indian Partnership Act

                                                                                   MAY 2017                              Rewarding Talents:                                 Section 49 of the                      86
                                                                                                                         Recognizing, Positioning and          54           Indian Partnership Act, 1932
                                                                                                                         Showing up results

                                                                                                                           Companies Act

                                                                                                                                                                            Aftermarket audit                      91
                                                                                                                                                                            to gain Competitive Leadership
                                                          CONTENTS                                                       Internal Financial Controls:          59
                                                                                                                         Some Observations

                                                                                                                                                                              Capital Market
            May 2017    VOL 52    NO.5     100
                                                                   INSIDE                                                  Financial Management                             Reflection of Firm’s Performance through   96

                                                                                                                                                                            Companies in India
                              Activity Based             COVER STORY                                                     Motivation and Concern for Use of     63           Return on Equity – A study on Sensex
                                Method for                                                                               Financial Derivatives
                              Purely Financial
                                   Items                                                                                                                                      GST

                                                                                                                           Skill Development                                GST - Electronic-Way Bill             102

                    Application of                                                                                                                             74           Major Hurdle in Ease of Doing Business
                    Activity Based         Pivoting Business                                                             Skill Development for Nation Building
                      Costing in             Growth with          Activity Based
                  Indian Railways -          Activity Based      Costing in Indian
                  “Mission beyond             Budgeting               Banks
                   Book-keeping”                      37                     42
                               28                                                                                          Case Study

                                                                                                                         Analysis of Financial Statements      76
                                                                                                                         in the Sugar Industry
         The Management Accountant, official organ of The Institute of Cost Accountants of India, established in 1944 (founder member of IFAC,
         SAFA and CAPA)
         EDITOR - CMA Dr. Debaprosanna Nandy
         on behalf of The Institute of Cost Accountants of India, 12, Sudder Street, Kolkata - 700 016. e-mail:

         PRINTER & PUBLISHER - CMA Kaushik Banerjee                                                                      Editorial                              06
         on behalf of The Institute of Cost Accountants of India, 12, Sudder Street, Kolkata - 700 016                                       President's Communiqué            08
                                                                                                                         Chairman's Communiqué                  13
                                                                                                                         ICAI-CMA Snapshots                     14
         CHAIRMAN                                                                                                        Institute News                        104
         RESEARCH, JOURNAL & IT COMMITTEE - CMA Avijit Goswami                                                           Tax Updates                           111
         EDITORIAL OFFICE - CMA Bhawan, 4  Floor, 84, Harish Mukherjee Road, Kolkata -700 025                            From the Research Desk                116
         Tel: +91 33 2454-0086/0087/0184, Fax: +91 33 2454-0063
         The Institute of Cost Accountants of India is the owner of all the written and visual contents in this journal. Permission is necessary to re-
         use any content and graphics for any purpose.
                                                                                                                                                                                  The Management Accountant Journal is Indexed
         DISCLAIMER - The views expressed by the authors are personal and do not necessarily represent the views of the Institute and therefore                                   and Listed at: Index Copernicus and J-gate
         should not be attributed to it.                                                                                                                                          Global Impact and Quality factor (2015):0.563

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