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The<br />
Management<br />
The<br />
Accountant<br />
Management Accountant<br />
Inside<br />
Inside<br />
Official Organ of the Institute of Cost Accountants of India established in year 1944 (Founder member of IFAC,<br />
SAFA and CAPA)<br />
Official Organ of the Institute of Cost Accountants of India established in year 1944 (Founder member of IFAC,<br />
SAFA and CAPA)<br />
Volume 48 No. 4 April <strong>2013</strong><br />
Volume 48 No. 5 May <strong>2013</strong><br />
C O N T E N T S<br />
381 EDITORIAL<br />
C O N T E N T S<br />
Budget <strong>2013</strong><br />
509 382 EDITORIAL<br />
PRESIDENT’S COMMUNIQUE<br />
545 405 The Budget Broken <strong>2013</strong> Arrow<br />
Cover Theme<br />
by T.C.A. Ravindran Ramanujam Pranatharthy & T.C.A. Sangeetha<br />
510 PRESIDENT’S COMMUNIQUE<br />
407 Union Budget (<strong>2013</strong>–14): An Empirical<br />
385 Cost Competitiveness—India’s Present<br />
Cover Theme<br />
Banking Analysis<br />
Scenario and the Road Ahead<br />
513 Microentreprise Financing<br />
549 Leadership by Dilip Kumar Paradigm Datta<br />
by R. Balaji<br />
In Banks<br />
by J. D. Sharma<br />
389 by Cost U. Competitiveness K. Joshi — Role of CMAs A<br />
Economy<br />
Software Industry Perspective<br />
558 Role of Business Correspondent Model<br />
516 Fueling by K.V.N. SME Lavanya Growth while<br />
411 Trends in Public Revenue<br />
Strengthening Credit Rating Capitalism<br />
Dr. D. Maheswara Reddy & P. Mohan<br />
392<br />
by<br />
Cost<br />
Mausumi<br />
Competitiveness<br />
Bhattacharya<br />
And Role of CMA<br />
by V. Rajagopal<br />
by A. Saha<br />
415 Revenue from Contract with Customer<br />
Financial Management<br />
521 394 Disparity Cost Competitiveness in Institutional — the Financing Sustainable<br />
by Shashikant Choubey<br />
by Business Susanta Strategy Kanrar<br />
569 Dividend Payout Trends in Select<br />
by Dr. D. Mukhopadhyay<br />
Accounting<br />
528 Empowering MSMEs through Cluster<br />
Indian Companies<br />
Development Taxation Programme<br />
418 by Revised Debasish Schedule Sur & Vi: Ayan A Milestone Majumdar of Indian<br />
by Sanjay Pal<br />
Corporate Reporting System<br />
397 Tax Titbits<br />
579 Effect by Dr. Dilip of Exchange Kumar Karak Rate & on Dr. Sales Basanta Price<br />
536 Empowerment by S. Rajaratnamof Micro & Small<br />
Variance<br />
400 Enterprises<br />
Khamrui<br />
Service Tax Voluntary Compliance<br />
by Dr. Anirban Ghosh<br />
by Nikunj Kr. Mistry<br />
Encouragement Scheme, <strong>2013</strong> (VCES) 423 Institute News<br />
Taxation by Sanjay R. Bhargave<br />
584 Institute News<br />
402 Profit From Pardon: The New Service Tax 477 Fresh Election (By - Election)<br />
542 Tax<br />
Amnesty<br />
Titbits<br />
Scheme<br />
605 Fresh Election (By - Election)<br />
by by S. Ravindran Rajaratnam Pranatharthy<br />
499 Convocation <strong>2013</strong><br />
IDEALS THE INSTITUTE STANDS FOR<br />
❏ to develop the Cost and Management Accountancy profession ❏ to develop the body of members and<br />
properly equip them for functions ❏ to ensure sound professional ethics<br />
❏ to keep abreast of new developments.<br />
The contents of this journal are the copyright of The Institute of Cost Accountants of India, whose permission is necessary<br />
for reproduction in whole or in part.<br />
The Management Accountant | April <strong>2013</strong> 379<br />
The Management Accountant | May <strong>2013</strong> 507<br />
00.ICAI_Apr'13_TOC.indd 379<br />
4/8/<strong>2013</strong> 2:26:58 PM
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