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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