Anuj Bhatia's Books

6G: Sustainable Development for Rural and Remote Communities

By: Sudhir Dixit,Vimal Bhatia,Sanjram Premjit Khanganba,Anuj Agrawal

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6G: Sustainable Development for Rural and Remote Communities

By: Sudhir Dixit,Vimal Bhatia,Sanjram Premjit Khanganba,Anuj Agrawal

The book covers a variety of feasible technology options, both wired and wireless, to enable 6G connectivity in rural and remote regions. Along with the enabling technology options, the book also covers important aspects such as human-computer interaction, business models for the local operator ecosystem, regulatory and right-of-way policies, security and privacy, and future challenges related to technology migration, urbanization, and scalability. A special feature of this book is that it covers both the optical and wireless technology aspects to realize 6G connectivity, which will be of interest to a broad range of researchers and practitioners. Detailed figures have been included in the book to cover both the fiber-optics and wireless aspects. These figures include telecommunication equipment and networks ranging from a locality to the under-sea cables to high latitude platforms. The book has simple explanations, pictorial representations, minimal math, and conversational language, which will enable all the readers to grasp it, thereby helping them in decision making and performing comprehensive analysis. This book includes the needs of the unconnected and under-connected sections of the society, notably from the rural and remote areas, when the 6G standards are being discussed and developed. This feature will help overcome the challenge of widening the digital divide from every new generation of mobile network standards. Hence, the book covers all technical and non-technical aspects to be of interest to researchers, decision-makers, academia, social workers, and the readers in technology, growth, and empowerment.

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Page Count

127

Publisher

Springer Nature

Published Date

ISBN 10

9811903395

ISBN 13

9789811903397

Courting the People

Public Interest Litigation in Post-Emergency India

By: Anuj Bhuwania

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Courting the People

Public Interest Litigation in Post-Emergency India

By: Anuj Bhuwania

Based on empirical research, this book shows how public interest litigation (PIL) grants the appellate courts enormous flexibility in procedure, allowing them to manoeuvre themselves into positions of overweening authority. While PIL cases are usually politically analysed solely in terms of their effects, whether beneficial or disastrous, this book locates the political challenges that PIL poses in its very process, arguing that its fundamentally protean nature stems from its mimicry of ideas of popular justice. It examines PIL as part of a larger trend towards legal informalism in post-Emergency India. Casting a critical eye over these institutional reforms that aimed to adapt the colonial legal inheritance to 'Indian realities', this book looks at the challenges posed by self-consciously culturalist juridical innovations like PIL to ideas of fairness in adjudication, as well as democratic politics.

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Page Count

170

Publisher

Cambridge University Press

Published Date

ISBN 10

1316759008

ISBN 13

9781316759004

Plasmonics-Based Optical Sensors and Detectors

By: Banshi D. Gupta,Anuj K Sharma,Jin Li

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Plasmonics-Based Optical Sensors and Detectors

By: Banshi D. Gupta,Anuj K Sharma,Jin Li

Plasmonics stems from the surface charge density oscillations at metal–dielectric interface, leading to extremely strong light–matter interactions. In the past few decades, plasmonics has become one of the most favorite fields/techniques in realizing high-performance photonic devices. For this purpose, different new concepts, such as exploration of different radiation frequency regions, two-dimensional materials/heterostructures, and different types of substrates for the excitation of plasmons have been investigated for plasmonics-based sensors and detectors. This book focuses on the recent and advanced works on optical sensors and detectors utilizing plasmonic techniques for opto-electronic applications. The book is unique as it describes both sensors and detectors based on plasmonics and their practical applications in a single book, a feature not found in any book so far.

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528

Publisher

CRC Press

Published Date

ISBN 10

1000959325

ISBN 13

9781000959321

Taxmann's Elements of Auditing – Offers clear explanations, practical examples, visual aids, and end-of-chapter questions, making complex auditing concepts accessible and exam-ready

By: Prof. (Dr.) Aruna Jha,Anuj Bhatia,Dr. Ruchi Gupta

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Taxmann's Elements of Auditing – Offers clear explanations, practical examples, visual aids, and end-of-chapter questions, making complex auditing concepts accessible and exam-ready

By: Prof. (Dr.) Aruna Jha,Anuj Bhatia,Dr. Ruchi Gupta

Elements of Auditing is a comprehensive guide designed for students pursuing undergraduate courses at the University of Allahabad, mainly catering to the syllabus of B.Com. | Part-II, Group' E', Paper-203 – Auditing. This book provides an in-depth analysis of auditing principles and practices structured to facilitate a clear and detailed understanding of key auditing concepts. It integrates relevant Standards on Auditing issued by the Institute of Chartered Accountants of India, offers insights into landmark cases, and covers pertinent provisions of the Companies Act, 2013 concisely and straightforwardly. The Present Publication is the Latest Edition authored by Prof. (Dr) Aruna Jha, Anuj Bhatia and Dr Ruchi Gupta with the following noteworthy features: • [Clear and Lucid Explanations] Concepts are explained straightforwardly and concisely, making the subject accessible to students • [Practical Examples] Numerous examples are provided throughout the text to illustrate real-life applications of auditing concepts, helping students connect theory with practice • [Extensive Use of Tables and Figures] Visual aids such as tables and figures are used extensively to clarify complex concepts and enhance understanding • [Integration of Relevant Statutes] The book incorporates relevant statutes and regulatory requirements, ensuring that students are well-versed in the legal aspects of auditing • [End-of-Chapter Questions] Each chapter concludes with important questions designed to test students' knowledge and understanding of the topics covered, aiding in exam preparation The structure of the book is as follows: • Introduction o The book begins by covering auditing basics, including its meaning, scope, objectives, and limitations. It discusses the audit process and different types of audits (interim, final, continuous, internal, and external) and compares auditing with investigation • Internal Check o This chapter discusses the concept of internal check, its objectives, and its implications. It distinguishes internal check from internal control and internal audit and details essential features of a sound internal check system across various areas such as purchases, sales, stock, and payroll • Vouching of Transactions o This chapter discusses the meaning, objectives, and principles of vouching. It covers the reliability of vouchers, vouching of specialised and trading transactions, and the significance of vouching cash transactions • Verification and Valuation o This chapter explains the verification and valuation of assets and liabilities, outlining general principles and auditor duties. Guidelines from the Institute of Chartered Accountants of India are included, along with specific procedures for various types of assets and liabilities • Company Auditor o This chapter covers the appointment, qualifications, disqualifications, remuneration, and removal of company auditors. It also details the rights, duties, powers, and liabilities of auditors under the Companies Act 2013 • Auditor's Report o This chapter analyses the scope, content, and types of audit reports, including qualified, modified, and unqualified reports. Considerations for making qualifications in reports and specimen formats are also provided. • Audit of Banking and Insurance Companies o This chapter addresses the unique aspects of auditing banking and insurance companies, detailing the specific points and frameworks applicable to these audits • Cost Audit and Management Audit o This chapter explains the objectives, significance, and processes of cost and management audits. It also discusses the professional misconduct aspects relevant to cost audits under the Cost Accountants Act • Tax Audit and Secretarial Audit o This chapter covers the meaning, objectives, and processes involved in tax and secretarial audits, providing a comprehensive understanding of these specialised areas of auditing • Audit Planning and Documentation o This chapter focuses on considerations for commencing an audit, including the creation of an audit programme and maintaining proper audit documentation • Audit Evidence and Sampling o This chapter discusses the importance of audit evidence and the principles of audit sampling, including test checking and selective verification • Specialised Audits o The chapter covers audits specific to banking and insurance companies, elaborating on their frameworks, key financial items, and the peculiarities of these industries • Liabilities of Auditor o The book concludes with a detailed examination of the civil and statutory liabilities of auditors under common law and the Companies Act 2013

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Taxmann Publications Private Limited

Published Date

ISBN 10

9364551710

ISBN 13

9789364551717

Taxmann's Auditing (UGCF | NEP) – The Perfect Blend of Theoretical Insights | Practical Examples | Regulatory Framework on Auditing Concepts & Practice for Commerce Students | B.Com.

By: Aruna Jha,Anuj Bhatia

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Taxmann's Auditing (UGCF | NEP) – The Perfect Blend of Theoretical Insights | Practical Examples | Regulatory Framework on Auditing Concepts & Practice for Commerce Students | B.Com.

By: Aruna Jha,Anuj Bhatia

This comprehensive textbook covers all essential auditing concepts and practices, providing students with a solid foundation in the field. Combining theoretical insights with practical examples and regulatory frameworks ensures a holistic understanding of the subject, preparing students for academic success and professional excellence. It is designed specifically for undergraduate students at the University of Delhi, aligning with the syllabus requirements for B.Com. (Hons.) and B.Com. courses. The Present Publication is the 2024 Edition, based on the New Education Policy (NEP). This book is authored by Dr Aruna Jha and CA (Dr) Anuj Bhatia, with the following noteworthy features: • [Concept Clarity] Concepts are explained in a lucid and concise manner, facilitating easy understanding for students at all levels of proficiency • [Practical Examples] Includes a large number of real-life examples to elucidate theoretical concepts and demonstrate their practical applications, bridging the gap between theory and practice • [Visual Aids] The book extensively uses tables, figures, and diagrams to enhance comprehension and retention of complex auditing principles • [Regulatory Analysis] Relevant Standards on Auditing issued by the Institute of Chartered Accountants of India are integrated at suitable places to ensure students are well-versed with current professional standards • [Landmark Cases] References to landmark cases with significant implications for auditing provide a contextual understanding of theoretical concepts within practical scenarios • [Legislative Provisions] Key provisions of the Companies Act, 2013, relating to accounts and audits are explained clearly and concisely, aiding students in understanding complex legislative requirements • [Chapter-end Questions] Important questions are provided at the end of each chapter to test students' knowledge and understanding of the topics covered, promoting self-assessment and revision The detailed contents of the book are as follows: • Introduction o This chapter lays the foundation for understanding the fundamentals of auditing. It begins by defining auditing and outlining its primary objectives, focusing on the goals of financial audits. The chapter analyses various types of errors and frauds that auditors might encounter and discusses the broad scope of auditing practices. It also highlights the advantages of auditing while acknowledging the inherent limitations outlined in Standard on Auditing (SA) 200. Essential principles guiding audit practices are also discussed, providing a comprehensive introduction to the subject • Classification of Audit o This chapter categorizes audits based on different criteria, providing a structured understanding of the various types of audits. It starts with an introduction to audit classification and then examines audits based on organizational structure, specific objectives, and time. Each classification type is discussed in detail to help students understand the diverse nature and purposes of audits • Audit Planning and Documentation o Focusing on the initial steps of an audit, this chapter covers the critical considerations for commencing an audit. It explains the components of an audit programme and the purpose of an audit notebook. Additionally, it discusses the importance of thorough audit documentation to ensure a systematic and effective audit process • Internal Control Systems o This chapter discusses the components and significance of internal control systems within an organization. It explains the nature and purpose of internal checks and internal audits and examines the inter-relationships between internal control, internal checks, and internal audits. The chapter also includes specific transactions to highlight practical applications • Audit Evidence and Audit Sampling o Understanding the significance of audit evidence is crucial for effective auditing. This chapter explains the nature and importance of audit evidence as outlined in SA 500. It also covers methods such as test checking and selective verification and introduces the concept of audit sampling, highlighting its role in the audit process • Vouching o Vouching is a fundamental aspect of auditing, and this chapter provides a comprehensive overview of its meaning, objectives, and importance. It details the procedures for routine checking and vouching and discusses the different types of vouchers. Specific sections cover vouching for credit sales, sales returns, purchase transactions, and entries on both the debit and credit sides of the cash book • Verification of Assets o This chapter analyses the concept of asset verification, distinguishing it from vouching and valuation. It outlines the objectives and procedures for verifying specific assets and liabilities, emphasizing the auditor's duties in this context. The chapter provides detailed guidelines for the verification of various types of assets and liabilities • Company Auditor | Appointment and Removal o Focusing on the legal and procedural aspects of appointing and removing company auditors, this chapter covers eligibility criteria, appointment processes, compulsory reappointments, and ceilings on the number of audits an auditor can undertake. It also discusses the remuneration, rights, duties, and liabilities of auditors as outlined in various sections of the Companies Act 2013 • Auditor's Report o This chapter discusses the audit report as a crucial means of communication between the auditor and stakeholders. It explains the revised SA 700 series and the elements of an audit report, differentiating between various types of reports. Special attention is given to audit reports for limited companies • Liabilities of Auditor o Understanding the liabilities associated with the auditing profession is essential for auditors. This chapter introduces the classification of liabilities, including civil liabilities under common law and liabilities under the Companies Act 2013. It provides a detailed examination of the potential legal repercussions auditors may face • National Financial Reporting Authority (NFRA) o This chapter provides an in-depth look at the National Financial Reporting Authority (NFRA), including its evolution, background, powers, functions, and duties. It discusses the companies and auditors governed by NFRA and the composition of the authority. The chapter also examines the rise of NFRA and its relationship with the Institute of Chartered Accountants of India (ICAI) • Audit of Banking Companies o This chapter focuses on the unique aspects of auditing banking companies. It starts with an introduction to the banking system in India and the peculiarities of banks. The chapter covers different types of bank audits and the framework for auditing banking companies, with special emphasis on auditing key financial items in a bank's financial statements • Audit of Insurance Companies o Auditing insurance companies require specific knowledge and approaches. This chapter outlines the framework for auditing insurance companies, the preparation of auditor's reports for such companies, and the auditing of key financial items in the insurance business • Forensic Audit o Forensic auditing is a specialized area within auditing, and this chapter provides a comprehensive overview of its background, definition, and importance. It distinguishes forensic audits from financial audits and discusses the use of the fraud triangle by forensic auditors, relevant laws, standards, compliance issues, and the limitations of forensic auditing. • Audit in a Computerized Environment o This chapter addresses the challenges and strategies associated with auditing in a computerized environment. It covers audit strategies and approaches, computer-assisted audit techniques (CAATs), types of internal control in computerized information systems (CIS)/electronic data processing (EDP) environments, audit trails, and the implications of auditing in a computerized setting based on SA 315 and SA 330

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Taxmann Publications Private Limited

Published Date

ISBN 10

9357789995

ISBN 13

9789357789998

Taxmann's Elements of Auditing – Offers clear explanations, practical examples, visual aids, and end-of-chapter questions, making complex auditing concepts accessible and exam-ready

By: Prof. (Dr.) Aruna Jha,Anuj Bhatia,Dr. Ruchi Gupta

Write a review Read reviews Take a Quiz Solve Book Puzzle

Taxmann's Elements of Auditing – Offers clear explanations, practical examples, visual aids, and end-of-chapter questions, making complex auditing concepts accessible and exam-ready

By: Prof. (Dr.) Aruna Jha,Anuj Bhatia,Dr. Ruchi Gupta

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Solve jigsaw puzzle

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Publisher

Taxmann Publications Private Limited

Published Date

ISBN 10

9364551710

ISBN 13

9789364551717

Book's by Anuj Bhatia

6G: Sustainable Development for Rural and Remote Communities

6G: Sustainable Development for Rural and Remote Communities

Courting the People

Courting the People

Plasmonics-Based Optical Sensors and Detectors

Plasmonics-Based Optical Sensors and Detectors

Taxmann's Elements of Auditing – Offers clear explanations, practical examples, visual aids, and end-of-chapter questions, making complex auditing concepts accessible and exam-ready

Taxmann's Elements of Auditing – Offers clear explanations, practical examples, visual aids, and end-of-chapter questions, making complex auditing concepts accessible and exam-ready

Taxmann's Auditing (UGCF | NEP) – The Perfect Blend of Theoretical Insights | Practical Examples | Regulatory Framework on Auditing Concepts & Practice for Commerce Students | B.Com.

Taxmann's Auditing (UGCF | NEP) – The Perfect Blend of Theoretical Insights | Practical Examples | Regulatory Framework on Auditing Concepts & Practice for Commerce Students | B.Com.

Taxmann's Elements of Auditing – Offers clear explanations, practical examples, visual aids, and end-of-chapter questions, making complex auditing concepts accessible and exam-ready

Taxmann's Elements of Auditing – Offers clear explanations, practical examples, visual aids, and end-of-chapter questions, making complex auditing concepts accessible and exam-ready

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