Aditya Sharma

Ambitious ⚡
Building myself, one day at a time. ⚡
Learning • Discipline • Growth❤️

[Aditya Sharma @Adityas2345]

One day, all these late nights, doubts, revisions & sacrifices will make sense. Until then — no shortcuts, no excuses. Just keep going. 🖤📚☕️
#CAFoundation #CAlife #CAJourney #StudyMotivation

[Aditya Sharma @Adityas2345]

Issue, Forfeiture & Re-issue of Shares 📚

Issue seems easy.
Forfeiture adds the twist.
And Re-issue? That’s where the real calculation begins. 😵‍💫

One small mistake in Share Capital A/c or Securities Premium A/c and the whole answer can go wrong.
🔥

#CA

[Aditya Sharma @Adityas2345]

The ultimate battle for Asian supremacy! India locks horns with Pakistan for the Gold Medal in Nagoya. 🏆
Shreyas Iyer & Co. are all set to script history today. Post your predictions below! 👇👇
#INDvPAK #AsianGames #CricketToday #IndiaVsPakistan

[Aditya Sharma @Adityas2345]

Economics teaches you one thing pretty clearly:

Unlimited wants + limited resources = unlimited confusion in the exam. 💀📚

#CAFoundation #Economics #CAStudents

[Aditya Sharma @Adityas2345]

In Accounts, every mistake doesn’t mean the Trial Balance will disagree. 👀

Some errors affect only the classification or amount of an account — and the Trial Balance can still tally!

That’s why Rectification of Errors is all about finding what the numbers are hiding. 📚

#CA

[Aditya Sharma @Adityas2345]

A leader who lived simply, served selflessly, and inspired a nation. 🇮🇳

Remembering Lal Bahadur Shastri Ji on his birth anniversary. 🙏

“Jai Jawan, Jai Kisan.” 🇮🇳

[Aditya Sharma @Adityas2345]

2 October | Jantar Mantar 🇮🇳
Gandhi Jayanti ke din AIS(A) ki chief Neha Bora ne Jantar Mantar par protest/andolan ka announcement kiya hai.
Protest mein Gyanesh Kumar ke resignation ki demand ko lekar awaaz uthai jayegi.
#JantarMantar #GandhiJayanti
#JantarMantar

[Aditya Sharma @Adityas2345]

Auction Sale 🔨 | Section 64 — Sale of Goods Act

Every lot is a separate contract, and the sale is complete when the auctioneer announces it by the fall of the hammer or in the customary manner. 📚

#CAFoundation #Law #SaleOfGoodsAct #CAStudents

[Aditya Sharma @Adityas2345]

In Economics, every choice comes with a cost. 📚

Total Cost = Fixed Cost + Variable Cost

Understanding how costs behave is the key to understanding a firm’s production decisions. 📈

#CAFoundation #Economics #Cost #CAStudents

[Aditya Sharma @Adityas2345]

🕊️ Truth. Peace. Simplicity.

Remembering Mahatma Gandhi on Gandhi Jayanti. 🇮🇳
May his message of non-violence and truth continue to inspire us to be better, every day.

#GandhiJayanti #MahatmaGandhi #2October #India

[Aditya Sharma @Adityas2345]

A mid-air terror attempt was averted on Flydubai flight FZ1073. An Omani co-pilot stabbed Indian captain Smit Machchhar & sent the plane into a 17k-ft dive. The captain fought back, while passengers & crew subdued the attacker. Plane landed safely in Saudi Arabia. #Flydubai

[Aditya Sharma @Adityas2345]

Rectification of Errors 📚

An error in accounting doesn’t always mean the Trial Balance will disagree.

Some errors affect both sides equally — while others affect only one side.

The key is to identify what was recorded, what should have been recorded, and the difference. 🧠

[Aditya Sharma @Adityas2345]

Section 10 of the Indian Contract Act, 1872 ⚖️

A contract is not just an agreement — it must satisfy the essential conditions of a valid contract.

Free consent + Competent parties + Lawful consideration & object + Not expressly void = Valid Contract. 📚

#CAFoundation #Law

[Aditya Sharma @Adityas2345]

12,000 international runs for Rohit Sharma. 🫡🔥
Another milestone for the Hitman! ❤️
And Shubman Gill with his 2nd double century — what a knock! 👑🏏
Indian cricket is blessed with these moments. 🇮🇳✨ #RohitSharma #ShubmanGill #TeamIndia #Cricket
@ShubmanGill @ImRo45 #INDvsWI

[Aditya Sharma @Adityas2345]

📚 Economics — Law of Demand

Other things remaining constant, when the price of a commodity rises, its quantity demanded generally falls, and vice versa.

In simple words: Price ↑ → Demand ↓ 📉

#CAFoundation #Economics #LawOfDemand #CAStudy

[Aditya Sharma @Adityas2345]

📚 Indian Contract Act, 1872 — Section 2(d): Consideration

Consideration means something done, abstained from doing, or promised to be done/abstained from, at the desire of the promisor.

In simple words: “No consideration, no contract” — subject to exceptions. ⚖️

#law #CA

[Aditya Sharma @Adityas2345]

BRS becomes easy when you stop memorising the rules and start asking one question:

“Bank balance ko Cash Book se Pass Book tak kaise reconcile karna hai?” 🧠📚

Outstanding cheques, deposits in transit & bank charges — understand the reason, not just the treatment.

#Accounts

[Aditya Sharma @Adityas2345]

CA Foundation Economics tip:

Don’t just memorize Demand & Supply — understand why they change.

Clear the basics → understand the concepts → make Economics easier. 📚

#CAFoundation #Economics #CAStudents #ICAI

[Aditya Sharma @Adityas2345]

Supporting our seniors and the fraternity in these crucial last days. Continuous portal lags are making it impossible to file error-free audits before Sep 30. Kindly grant a timely extension. @FinMinIndia @ICAIOrg #TaxAuditExtension #Extend_TaxAudit_DueDate #CAStudent

[Aditya Sharma @Adityas2345]

🚨 BANK STRIKE UPDATE 🏦

The 3-day nationwide bank strike scheduled for 28–30 September 2026 has been DEFERRED after talks between UFBU and IBA.

A joint committee will now examine the demand for declaring the remaining Saturdays as bank holidays.

#BankStrike #Banking #UFBU