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moneycontrol.com भारत | लेखांकन नीति > Pharmaceuticals > लेखांकन नीति फॉलोड से अल्फा ड्रग्स इंडिया - बीएसई: 500006, NSE: ALPHADRUG

अल्फा ड्रग्स इंडिया

बीएसई: 500006  |  NSE: ALPHADRUG  |  ISIN: INE256B01026  |  Pharmaceuticals

खोजें अल्फा ड्रग्स इंडिया कनेक्शन
लेखांकन नीति साल : मार्च '05
1. Significant Accounting Policies :
 
 a) Accounting Convention
 
 the Financial statements are prepared under the historical cost
 convention , on the basis of going concern, accrual basis of accounting
 and in accordance with accounting principles generally accepted in
 India. The significant policies are under :-
 
 b) Fixed Assets and Depreciation
 
 Fixed assets are stated at cost less accumulated depreciation
 amortisation. The cost of an asset comprises its purchase price and
 other directly attributable cost of bringing the asset to working
 condition for its intended use.  The exchange difference relating to
 fixed assets are adjusted in the cost of the assets,Depreciation on
 Fixed Assets has been provided on Written Down Value method, pro-rata
 with monthly rests at the rate given in the Schedule XIV of the
 Companies Act ,1956. When the asset is scrapped or otherwise disposed
 off, the cost and related depreciation is removed from the books. The
 resultant profit (including capital profit) or loss,if any is reflected
 in the Profit & Loss Account. Capital Spares are depreciated in a
 systematic manner over the useful life of the assets to which it
 relates. Assets individually costing upto Rs 5000/- are written off in
 the year of purchase.
 
 c) Inventories
 
 Items of inventories are valued at lower of cost or estimated
 realizable value. The Cost of Raw Materials, Packing Material and
 Stores & Spares, is determined on the yearly weighted average method.
 Goods In Transit are valued at cost.The Cost of Work In Progress and
 Finished Goods includes material cost, an appropriate portion of
 Manufacturing and Administration Overheads and excludes Interest,
 Research & Development and Selling expenses.  Excise duty accrued on
 production, as applicable, is included in the valuation of Inventories.
 Scrap, if any, at the year end does not form part of closing inventory.
 
 d) Employee Retirement Benefits
 
 Provision for future Liabilities in respect of Gratuity and Leave
 Encashment benefits are made based on the actuarial valuation.The
 contribution for Superannuation in respect of eligible employees has
 been made to Life Insurance Corporation of India as per policy of the
 Company.
 
 e) Foreign Currency Transactions
 
 Transactions arising in foreign currency during the year are accounted
 for at the exchange rates closely approximating those ruling on the
 transaction dates. Foreign Currency transactions remaining unsettled at
 the end of the year are translated at year-end rates and those covered
 by forward contracts are translated at forward cover rates. Gain or
 Loss ,on account of exchange difference is recognized in the Profit &
 Loss Account, except in cases where it relates to the acquisition of
 Fixed Assets, in which case, it is adjusted to the carrying cost of
 such assets.
 
 f) Sales Recognition
 
 Sales are recognised at the time of dispatch to customers and is
 inclusive of Excise Duty paid thereon. Export Sales are accounted for
 on C.I.F basis. The date of Bill of Lading is considered as cut off
 date for accounting Export Sales.
 
 g) Excise Duty & Custom Duty
 
 Excise duty on manufactured goods is paid on clearance ;but is
 accounted for on accrual basis, accordingly, provision for Excise Duty
 is made in the accounts for goods manufactured and lying in the Bonded
 Store Room within the factory premises. Similarly, Custom Duty on
 imported goods is paid at the time of debonding, but is accounted for
 on accrual basis accordingly, provision for Customs Duty is made in the
 accounts for imported goods lying in Bonded Warehouse.
 
 h) Research & Development
 
 All research & Development expenses are charged to Profit & Loss
 Account, as and when incurred, all capital expenditure on Research &
 Development are shown as addition to Fixed Assets. Accounting policies
 not specifically referred above are consistent with generally accepted
 accounting practices.
स्रोत: रेलीगरे टेचनोवा

न्यूज़ फ़्लैश

  • MARKET CUES : FIIs ने कैश में `3336.6 Cr की बिकवाली की
  • MARKET CUES : DIIs ने कैश में `2785.67 Cr की खरीदारी की
  • MARKET CUES : FIIs ने F&O में `774.34 Cr की बिकवाली की
  • MARKET CUES : इंडेक्स फ्यूचर्स में `1262.06 Cr की बिकवाली
  • MARKET CUES : इंडेक्स ऑप्शंस में `1740.57 Cr की खरीदारी
  • MARKET CUES : स्टॉक फ्यूचर्स में `1477.38 Cr की बिकवाली
  • MARKET CUES : स्टॉक ऑप्शंस में `224.53 Cr की खरीदारी
  • CORONAVIRUS OUTBREAK : नार्वे में कोरोना वायरस का पहला मामला सामने आया
  • CORONAVIRUS OUTBREAK : द. कोरिया में कोरोना वायरस के 334 नए मामले आए
  • CORONAVIRUS OUTBREAK : चीन मेें कोरोना वायरस से अब तक 2,744 की मौत

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