Managerial Remuneration | Financial Statement of Company | Corporate Accounting Chapter-5

Welcome to **CWG for BCOM**!
In this lecture, we cover **Managerial Remuneration** under **Chapter-5: Financial Statement of Company** from Corporate Accounting. This video explains how remuneration to directors and key managerial personnel is calculated and disclosed as per the **Companies Act, 2013** and relevant accounting standards.

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### 📌 **Topics Covered in This Video:**

✅ Meaning of Managerial Remuneration
✅ Limits under Section 197 of the Companies Act, 2013
✅ Calculation and Examples
✅ Rules for Managing Director, Whole-time Director, and Manager
✅ Remuneration in case of Inadequate or No Profits
✅ Journal Entries and Disclosure Requirements
✅ Numerical Questions (Exam-Oriented)

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### 🎯 **Ideal for:**

✔️ BCOM, BBA, MCOM Students
✔️ CA, CS, CMA Foundation Level
✔️ Commerce Aspirants appearing in 2025-26 Exams
✔️ Anyone interested in understanding financial statements of companies

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