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moneycontrol.com भारत | लेखांकन नीति > Engineering > लेखांकन नीति फॉलोड से कावेरी इंजीनियरिंग इंडस्ट्रीज - बीएसई: 522062, NSE: N.A

कावेरी इंजीनियरिंग इंडस्ट्रीज

बीएसई: 522062  |  NSE: N.A  |  ISIN:  |  Engineering

खोजें कावेरी इंजीनियरिंग इंडस्ट्रीज कनेक्शन
लेखांकन नीति साल : मार्च '97
 1. Accounting Policies
 
 1.1. Accrual system of accounting is followed to record income and
 expenditure generally, excepting in the areas herein specifically
 mentioned.
 
 1.2. Valuation of inventories of raw materials, packing materials,
 stores, spares etc. is at weighted average cost.
 
 1.3. Stores and spares are charged to the revenue on the basis of
 issue to the user department.
 
 1.4. Sales Turnover does not include the value of raw material,
 wherever supplied by the customers free of cost.
 
 1.5. Depreciation of the year has been calculated at the applicable
 rates specified in the revised schedule XIV of the Companies Act, 1956.
 
 1.6. Cost incurred towards Technical Know-How and Design & Drawings is
 written off over a period of 5 years.
 
 1.7.  Expenditures and outlays on monies on incomplete self capital
 work orders are shown as capital work in progress until such time as
 these jobs are completed and commissioned.
 
 1 .8. Gratuity is accounted as and when it is paid.
 
 1.9.  Transfer from investment allowance reserve to the credit of
 profit and loss account represents either excess provision made in the
 previous years in respect of which income tax assessments have been
 completed or writing back the provisions which are no longer required
 due to lapse of period.
 
 1.10.  Provision for Bonus is made as per the Payment of Bonus Act as
 amended.  Any excess payment of bonus over and above the provisions made
 for the year is accounted in the year of payment.
 
 1.11. Sales accounting includes Central Excise duty and Sales tax.
 
 1.12. Cost of Technical-Knowhow/Design and Drawings incurred for the
 purpose of production process and upgradation is included in cost of
 Machineries.
 
 1.13. Interest and other charges payable on assets purchased under Hire
 Purchase Scheme on HP Agreements concluded after 1st April 1994 are
 capitalised with value of respective assets.
 
 
 
 
 
 
स्रोत: रेलीगरे टेचनोवा

न्यूज़ फ़्लैश

  • MARKET CUES : FIIs ने कैश में `995 Cr की बिकवाली की
  • MARKET CUES : DIIs ने कैश में `853 Cr की बिकवाली की
  • MARKET CUES : FIIs ने F&O में `729 Cr की खरीदारी की
  • MARKET CUES : इंडेक्स फ्यूचर्स में `1002 Cr की खरीदारी
  • MARKET CUES : इंडेक्स ऑप्शंस में `922 Cr की खरीदारी
  • MARKET CUES : स्टॉक फ्यूचर्स में `1176 Cr की बिकवाली
  • ENTERS IN F&O BAN : SAIL के F&O में नई पोजीशन पर रोक
  • STILL IN F&O BAN : EQUITAS, BHEL, GLENMARK, I-BULLS HSG

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