Sunday, October 13, 2019


Method to determine whether a year is a leap year 

(Revised on 09-Oct-2019)


This article describes how to determine whether the year in a date that is used in a Microsoft Excel document is a leap year.

More Information

The date system that is used by Excel is based on the Gregorian calendar, first established in 1582 by Pope Gregory XIII. This calendar was designed to correct the errors introduced by the less accurate Julian calendar.

In the Gregorian calendar, a normal year consists of 365 days. Because the actual length of a sidereal year (the time required for the Earth to revolve once about the Sun) is actually 365.25635 days, a "leap year" of 366 days is used once every four years to eliminate the error caused by three normal (but short) years. Any year that is evenly divisible by 4 is a leap year: for example, 1988, 1992, and 1996 are leap years.

However, there is still a small error that must be accounted for. To eliminate this error, the Gregorian calendar stipulates that a year that is evenly divisible by 100 (for example, 1900) is a leap year only if it is also evenly divisible by 400.

For this reason, the following years are not leap years:
1700, 1800, 1900, 2100, 2200, 2300, 2500, 2600

This is because they are evenly divisible by 100 but not by 400.

The following years are leap years: 1600, 2000, 2400

This is because they are evenly divisible by both 100 and 400.

Because versions of Microsoft Excel earlier than Excel 97 handle only years from 1900 to 2078, only the year 1900 is subject to the 100/400 exclusion rule of leap years in Microsoft Excel. However, in order to be compatible with other programs, Microsoft Excel treats the year 1900 as a leap year.  

How to determine whether a year is a leap year

To determine whether a year is a leap year, follow these steps:
  1. If the year is evenly divisible by 4, go to step 2. Otherwise, go to step 5.
  2. If the year is evenly divisible by 100, go to step 3. Otherwise, go to step 4.
  3. If the year is evenly divisible by 400, go to step 4. Otherwise, go to step 5.
  4. The year is a leap year (it has 366 days).
  5. The year is not a leap year (it has 365 days).

Formula to determine whether a year is a leap year

Use the following formula to determine whether the year number that is entered into a cell (in this example, cell A1) is a leap year:

=IF(OR(MOD(A1,400)=0,AND(MOD(A1,4)=0,MOD(A1,100)<>0)),"Leap Year", "NOT a Leap Year")
If the value in cell A1 is this The formula returns
1992 Leap Year
2000 Leap Year
1900 NOT a Leap Year

Wednesday, October 9, 2019


#AhmedabadFCA #Blog #Post

Facebook-Facts-You-Should-Be-Aware-OfBy CA Vikram S. Mathur, BA (Eco) Hons, FCA, DISA (ICAI), FAFP (ICAI)

Just sharing some facts that you should be aware of at all times that you intend to respond to an email from them, requesting you to make a post. Believe me, I have been at the receiving end of the stick, unknowingly and innocently posting and reposting things from my website at vsmathur.co.in and my other blog at vsmathurcoin.blogspot.com and the end result is that both of these have now been blocked, indefinitely by them and numerous appeals to the Facebook Security Team have yielded no response whatsoever. What I am greeted with, when I try to post is this type of a dialog box (Figure 1):

Figure 1 : Facebook Blocking My Post


Well, to be very frank, first of all, Facebook is very suspicious of the domain blogspot.com, the reason being that (a) it is free, and (b) it is used by God alone knows how many developer(s) and hacker(s) alike. So, naturally, the Facebook Security Team will not hesitate even one second to block you from posting from your blog, SHOULD SOMEONE REPORT YOU AS BEING ABUSIVE.

This means that someone has to compulsorily REPORT your post as being abusive. So, the question then arises, is when does a post become "Abusive"? There are two main aspects to be considered here. The first being how many times are you re-posting the same post, and to how many groups / pages? The second and more important factor being that someone has to report your post as being disrespectful of the Facebook Community Standards.

Consider Figure 2 below:
Figure 2 : "Create Post" invitation from Facebook Email

This figure is just indicative of where the invasive policies of Facebook begin to take effect, and the term "Abusive" kicks into effect each and every time you click the "Create Post" button above, because a tiny little piece of text file is created on your computer, called "Cookie". While I will make it crystal clear that I never had any intention of violating any of the Community Standards of Facebook, it is quite apparent that my amateurish attempts to post and repost got me into a soup of the worst kind!!

The reason that I am sharing this post with you, my dear Reader, is that YOU SHOULD NOT AND DO NOT MAKE THE MISTAKE(S) I MADE !!


There could technically be many answer(s) to that question, and I cannot possibly go into each and every one of them. Instead, I will share what I have done, so that this type of mistake SIMPLY CANNOT OCCUR! Frankly, I am officially off Facebook, come November'2019, and I do not blame Facebook in any way for my leaving, because I genuinely believe that I was never meant to be much of a Facebooking person, in the first place. Too many mistake made and too little time left for me to remain active on that esteemed forum led me to the conclusion that I should leave before I start feeling too embarrassed!! Ha, Ha, just jesting, friends!

Consider Figure 2 below:
Figure 3: Disable Cookies in your browser(s) to disable responding to Facebook Emails
I have disabled cookies from "www.facebook.com" and "facebook.com" in my Microsoft Edge Browser, because that is the default recommended by Microsoft in Windows 10 Professional and other windows 10 editions as well. So, by mistake, if I click the link in the email, I get what Figure 3 above depicts.


Surprisingly, the answer to the above question is "No"!! Why? Facebook allows me to use their Windows App (available from the Microsoft Store, free of cost) and the Mobile App (available on Google Play Store, free of cost) to log into their portal and make as many posts as I need and want  to make!! So, you see, all is not lost. 

Just three facts you need to know about being safe from all kinds of Invasions of your Privacy are as follows:

  1.  Do not repond to Facebook Emails, delete them on reciept.
  2.  Make your own post from the Facebook App, even if in reponse ot the email sent by the Facebook Team.
That's all for the day, thank you for reading my post so patiently. Until the next post, I remain,

Yours very sincerely,
(aka AhmedabadFCA Forensic Accountant)
+91-9998090111 / +91-8460890111

09-Oct-2019 | 11:35 Hours IST

Tuesday, December 5, 2017

SPECIALISATION - Need of the Hour (On behalf of WIRC-ICAI-Ahmedabad)

(On behalf of WIRC-ICAI-Ahmedabad)

Dear Members,
SPECIALISATION - Need of an Hour : Certification/Post Qualification Courses  
We have planned for series of Certification and Post Qualification Courses at Ahmedabad so that the members can take benefit. The specialisation is need of hour and the certification / post qualification courses are helpful for achieving the goal.
Ind AS Certification course is due to be started from 23rd September. After GST implementation and Tax Audit season, November & December months are best period to utilise for sharpening our skills. Therefore we have organised the following courses conducted on weekends. 
The Courses details are as under:
(on weekends)
No. of
Course Details Link
Certificate Course on Ind AS
23.09.2017 to
                            Course Started
Certificate Course on GST
04.11.2017 to 03.12.2017
Rs. 20,000/- + GST
Post Qualification Course on Information System Audit Practical Training (PT)
18.11.2017 to 17.12.2017
Rs. 20,000/-
Certificate Course on Forensic Accounting & Fraud Detection
25.11.2017 to 16.12.2017
Rs. 20,000/- + GST
Certificate Course on
Forex and Treasury  Management
25.11.2017 to 17.12.2017
Rs.17500/- + GST
Certificate Course on Concurrent Audit of Banks
09.12.2017 to 24.12.2017
Other than Young Members
Rs. 12500/- + GST
Young Members
Rs. 10000/- + GST
Certificate Course on Valuation
09.12.2017 to 30.12.2017
Rs. 20,000 + GST
 Registration of the said courses is started. We hope members will take benefit of the same and make these Courses a grand success !!  
Kindly do not miss the chance to update yourself with the requirements & developments. Register Now!
Registrations are restricted on first come first serve basis. All are requested to kindly note the same and rush for the Registration to avoid disappointment!

Happy To Serve
Chairman, Ahmedabad Branch of WIRC of ICAI
Chairman, Post Qualification/Certificate Course Committee, Ahmedabad Branch of WIRC of ICAI 
Secretary, Ahmedabad Branch of WIRC of ICAI

wicasa.jpg  Innovate ~ Change ~ Excel

PHONE NO. ( 079 ) 3989 3989, 2768 0537, 2768 0946
EMAIL : ahmedabad@icai.org, ahmedabad@icai.in
WEBSITE :- www.icaiahmedabad.org & www.icaiahmedabad.com

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Monday, July 24, 2017

GOOGLE Data Policy (New)

Data Processing Amendment to G Suite Agreement

The Customer agreeing to these terms (“Customer”) and Google Inc., Google Ireland Limited, Google Commerce Limited, Google Asia Pacific Pte. Ltd., or Google Australia Pty Ltd (as applicable, “Google”) have entered into a G Suite Agreement, G Suite via Reseller Agreement, G Suite for Education Agreement, G Suite for Education via Reseller Agreement, Google Apps for Work Agreement, Google Apps Enterprise Agreement, Google Apps for Business Agreement, Google Apps for Work via Reseller Agreement, Google Apps Enterprise via Reseller Agreement, Google Apps for Business via Reseller Agreement, Google Apps for Education Agreement or Google Apps for Education via Reseller Agreement, as applicable (as amended to date, the "G Suite Agreement"). This amendment (the “Data Processing Amendment”) is entered into by Customer and Google as of the Amendment Effective Date and amends the G Suite Agreement
The “Amendment Effective Date” is: (a) if this Data Processing Amendment is incorporated directly into the G Suite Agreement (whether by reference, or otherwise), the effective date of the G Suite Agreement, as defined in that agreement; or (b) if this Data Processing Amendment is not incorporated directly into the G Suite Agreement, the date Customer accepts this Data Processing Amendment by clicking to accept these terms.
If this Data Processing Amendment is not incorporated into the G Suite Agreement by reference and you are accepting on behalf of Customer, you represent and warrant that: (i) you have full legal authority to bind your employer, or the applicable entity, to these terms; (ii) you have read and understand these terms; and (iii) you agree, on behalf of the party you represent, to this Data Processing Amendment. If you do not have the legal authority to bind Customer, please do not click the “I Accept” button.
Appendix 1: Categories of Data and Data Subjects
Categories of Data
Personal data submitted, stored, sent or received by Customer or End Users via the Services may include the following categories of data: user IDs, email, documents, presentations, images, calendar entries, tasks and other data.
Data Subjects
Personal data submitted, stored, sent or received via the Services may concern the following categories of data subjects: End Users including Customer’s employees and contractors; the personnel of Customer’s customers, suppliers and subcontractors; and any other person who transmits data via the Services, including individuals collaborating and communicating with End Users.
Appendix 2: Security Measures
As of the Amendment Effective Date, Google will take and implement the Security Measures set out in this Appendix to the Data Processing Amendment. Google may update or modify such Security Measures from time to time provided that such updates and modifications do not result in the degradation of the overall security of the Services.
G Suite Data Processing Amendment, Version 1.6
(Posted on 24th July, 2017 at 04:56 Hours IST by CA Vikram Shankar Mathur)


https://www.facebook.com/groups/cavsm.vbagang Method to determine whether a year is a leap year  (Revised on 09-Oct-2019) ( Source :  ...