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moneycontrol.com भारत | लेखांकन नीति > Computers - Software Medium & Small > लेखांकन नीति फॉलोड से श्याम सॉफ्टवेयर इंडस्ट्रीज - बीएसई: 531598, NSE: N.A

श्याम सॉफ्टवेयर इंडस्ट्रीज

बीएसई: 531598  |  NSE: N.A  |  ISIN: INE301B01020  |  Computers - Software Medium & Small

खोजें श्याम सॉफ्टवेयर इंडस्ट्रीज कनेक्शन मार्च 14
लेखांकन नीति साल : मार्च '15
(a) Basis of Preparation of Financial Statement
 
 The financial statements have been prepared under the historical cost
 convention method in accordance with the generally accepted accounting
 principles and the provisions of the Companies act 1956. The Company
 follows mercantile system of accounting and recognizes income and
 expenditure on accrual basis except in the case of significant
 uncertainty relating to income.
 
 (b) Fixed Assets and Depreciation:
 
 Fixed assets of the Company are stated at cost renewals and
 replacements are either Capitalized of charged to revenue, as
 appropriate, depending upon the nature and long-term utility of such
 renewals/ replacements.  In respect of assets scrapped , discarded or
 retire during the year, the net block value of such assets is written
 off as loss an discarded fixed assets. The receipts on sale of such
 scrapped assets are accounted as and when realized.
 
 (c) Depreciation:
 
 The Company has a policy of providing depreciation on fixed assets on
 written down basis u/s 205(2)(a) of the Companies Act, 1956 at the
 rates specified in schedule XIV of the said Act.
 
 (d) Investment:
 
 Investment in shares of companies, quoted or unquoted are carried at
 cost of acquisition.
 
 (e) Sales, Purchase and Inventories:
 
 Sales are invoiced on delivery of goods. Purchases are accounted on the
 receipt of title of goods including related cost. Inventories are
 valued at cost including all related expenses or market value whichever
 is lower on FIFO Basis .Stock of Educational materials has been valued
 at cost.
 
 (f) Miscellaneous Expenditure :
 
 Preliminary & Preoperative Expenditure is written off over five years.
 
 (g) Excise Duty :
 
 Excise duty is not applicable to the business in which the company is
 engaged
 
 (h) Borrowing cost:
 
 The company follows the practice of capitalizing interest on borrowing
 for capital expenditure up to the date the assets is put to use.
 
 (i) Taxes on Income :
 
 Tax on income for the current period is determined on the basis of
 taxable income and tax credits computed in accordance with the
 provisions of the Income Tax Act, 1961 and based on excepted outcome of
 assessment /appeals.
 
 Deferred Tax is recognized on timing difference between the accounting
 income and the taxable income for the year ended and quantified using
 the tax rates and laws enacted or substantially enacted as on the
 balance sheet date.
स्रोत: रेलीगरे टेचनोवा

न्यूज़ फ़्लैश

  • MARKET CUES : FIIs ने कैश में `50 Cr की बिकवाली की
  • MARKET CUES : DIIs ने कैश में `308 Cr की बिकवाली की
  • MARKET CUES : FIIs ने F&O में `3174 Cr की बिकवाली की
  • MARKET CUES : इंडेक्स फ्यूचर्स में `552 Cr की बिकवाली
  • MARKET CUES : इंडेक्स ऑप्शंस में `1592 Cr की बिकवाली
  • MARKET CUES : स्टॉक फ्यूचर्स में `1018 Cr की बिकवाली
  • MARKET CUES : स्टॉक ऑप्शन में `11.98 Cr की बिकवाली
  • CS ON HAVELLS : Neutral रेटिंग, लक्ष्य घटाकर `615/Sh
  • MS ON ICICI PRU : Equal-weight रेटिंग, लक्ष्य `540/Sh
  • MS ON HDFC AMC : Equal-weight रेटिंग, लक्ष्य `3,300/Sh

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