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moneycontrol.com भारत | लेखांकन नीति > Chemicals > लेखांकन नीति फॉलोड से क्लैराइसिस ऑर्गेनिक्स - बीएसई: 524806, NSE: N.A

क्लैराइसिस ऑर्गेनिक्स

बीएसई: 524806  |  NSE: N.A  |  ISIN: INE654F01015  |  Chemicals

खोजें क्लैराइसिस ऑर्गेनिक्स कनेक्शन
लेखांकन नीति साल : मार्च '03
1. STATEMENT OF SIGNIFICANT ACCOUNTING POLICIES A. Recognition of
 Income and Expenditure
 
 1. Revenue/Income and Costs/Expenditure are generally accounted on
 accrual, as they are earned or incurred.
 
 B. Fixed Assets and Depreciation
 
 1. Fixed Assets are stated at cost less accumulated depreciation
 (other than Freehold Land where no depreciation is charged).
 
 2. Fixed Assets are recorded at cost of acquisition inclusive of
 expenses incidental to the cost of acquisition and cost of trial runs.
 
 3. Depreciation has been provided on straight line method as per the
 rates prescribed by Schedule XIV of the Companies Act, 1956 as amended
 by Notification GSR No. 756 Edt. 16.12.1993. Depreciation on the
 additions made during the year has been provided at pro-rata on time
 basis.
 
 C. Investments
 
 Investments are stated at cost.
 
 D. Valuation of Inventories
 
 Inventory of Raw Material, Finished Goods and Work-in-Process are
 stated at cost or net realizable value whichever is lower. Stores &
 Spares are stated at cost or net realizable value whichever is lower.
 
 E. Sales
 
 Sales is net of returns and inclusive of Excise Duty Sales Tax. Sales
 is inclusive of Sale of Trading items.
 
 F. Provision for Gratuity
 
 Provision for Gratuity is made on the basis of actuarial valuation.
 
 G. Transaction in Foreign Currency
 
 Assets and Liabilities related to Foreign Currency Transactions
 remaining unsettled at the end of the year are translated at year end
 rates.
स्रोत: रेलीगरे टेचनोवा

न्यूज़ फ़्लैश

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