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moneycontrol.com भारत | लेखांकन नीति > Miscellaneous > लेखांकन नीति फॉलोड से कंधारी रबर्स - बीएसई: 530603, NSE: N.A

कंधारी रबर्स

बीएसई: 530603  |  NSE: N.A  |  ISIN:  |  Miscellaneous

खोजें कंधारी रबर्स कनेक्शन मार्च 12
लेखांकन नीति साल : मार्च '13
1.  ACCOUNTING POLICIES
 
 I.  Historical Cost
 
 These financial statements have been drawn up using the historical cost
 convention adopting the accrual basis.
 
 II.  Fixed Assets
 
 Fixed assets are stated at their original cost less depreciation up to
 31.03.1998. Cost includes inward freight, duties, taxes and expenses
 incidental to acquisition and installation.
 
 Movable and Immovable assets of the company was possessed and illegally
 sold by FI''s on 02-01-2008 and 30-01-2008 through private treaty for
 Rs 5 Crore. To M/S Bala Ji Kripa Marble and Granites P Ltd .Company has
 challenged the sale by FI''s hence no accounting entry made in the
 books of accounts. At present there is no fixed assets in possession of
 the company.
 
 III. Depreciation
 
 Owing to low capacity utilization depreciation on fixed assets has not
 been charged during the year as required under schedule XIV to the
 Companies Act, 1956 as amended by notification GSR No. 756 (E) / dated
 16.12. 1993 issued by the Ministry of Law, Department of Company
 Affairs.
 
 IV.  Inventories
 
 Inventory have been valued at lower of cost or market value except
 scrap which is taken at net realizable value..
 
 V.  Sale
 
 Sale comprises of sale of goods inclusive of excise and trade discount.
 
 VI.  Retirement Benefits
 
 There is no leave encashment during the year. No provision on such
 liability .has been made by the Company as required by AS 15 on
 Accounting for Retirement Benefits in the Financial Statements of
 Employers issued by the ICAI. It is accounted for as and when paid as
 it is not ascertainable for the time being.
 
 VII. Branch Accounts
 
 No separate financial statement have been prepared for branches.
 
 2.  GRATUITY PROVISIONS
 
 Provision for gratuity is made on the basis of self valuation by the
 Company based on provisions under Payment of Gratuity Act, 1972. The
 Directors of the Company have-not been considered employees for this
 purpose.
 
 3.  INVESTEMTS 
 
 Investments are stated at cost.
 
 4.  ACCOUNTING CONCEPTS
 
 I. The company follows mercantile system of accounting, following the
 amendment in Income Tax Act, 1961.  ''
 
 II.  Financial Statements are based on historical cost. These costs are
 not adjusted to reflect the impact of changes in purchasing power of
 money.
 
 5.  CONTINGENT LIABILITIES
 
 Contingent Liabilities are determined on the basis of available
 information and are disclosed by way of Notes on Accounts.
स्रोत: रेलीगरे टेचनोवा

न्यूज़ फ़्लैश

  • MARKET CUES : FIIs ने कैश में `1565.62 Cr की बिकवाली की
  • MARKET CUES : DIIs ने कैश में `649.7 Cr की बिकवाली की
  • MARKET CUES : FIIs ने F&O में `3184.28 Cr की बिकवाली की
  • MARKET CUES : इंडेक्स फ्यूचर्स में `1645.43 Cr की बिकवाली
  • MARKET CUES : इंडेक्स ऑप्शंस में `55.82 Cr की खरीदारी
  • MARKET CUES : स्टॉक फ्यूचर्स में `1417.84 Cr की बिकवाली
  • MARKET CUES : स्टॉक ऑप्शंस में `176.83 Cr की बिकवाली
  • ENTERS IN F&O BAN : Sun TV, Canara Bk के F&O में नई पोजीशन पर रोक
  • ENTERS IN F&O BAN : Mindtree के F&O में नई पोजीशन पर रोक
  • STILL IN F&O BAN : Escorts, Equitas F&O बैन में बरकरार

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