मैट्रिक्स
 
 
moneycontrol.com भारत | लेखांकन नीति > Textiles - Processing > लेखांकन नीति फॉलोड से शेमकेन कॉट्सिन - बीएसई: 514209, NSE: N.A

शेमकेन कॉट्सिन

बीएसई: 514209  |  NSE: N.A  |  ISIN: INE352D01011  |  Textiles - Processing

खोजें शेमकेन कॉट्सिन कनेक्शन
लेखांकन नीति साल : मार्च '06
i) SYSTEM OF ACCOUNTING
 
 The Accounts & Financial statement of the company are prepared under
 the historical cost conventional and in accordance with Generally
 Accepted Accounting Principles & Provisions of the companies Act, 1956
 as adopted consistantly by the company.
 
 ii) FIXED ASSETS
 
 Fixed Assets are stated at the cost of acquisition, less accumulated
 depreciation .Direct cost are capitalised till assets are ready to be
 put to use.  These costs include financing cost relating to specific
 borrowings attributable to fixed assets.
 
 iii) DEPRECIATION
 
 Depreciation on fixed assets is provided on straight line method, in
 accordance with the rate as specified in schedule XIV to the Company
 Act.1956( as amended ).
 
 iv) INVESTMENTS
 
 Investments are valued at cost of acquisition. Provision for decline in
 market value has not been made since in the opinion of management same
 is of temporary nature.
 
 v) GRATUITY AND OTHER RETIREMENT BENEFITS
 
 1) Gratuity is charged to profit & loss account on actual payment
 basis.
 
 2) No provision has been made for Leave Encashment Benefit payable as
 on actual basis, 
 
 vi) BORROWING COSTS
 
 Borrowings costs that are attributable to the acquisition or
 construction of qualifying assets are capitalised as part of the cost
 of such assets. A qualifying asset is one that necessarily takes
 substantial period of time to get ready for intended use. All other
 borrowings costs are charged to revenue.
 
 vii) TRANSLATION OF FOREIGN CURRENCY ITEMS
 
 Assets and liabilities related to Foreign Currency transactions are
 translated at exchange rate prevailing at the end of the year or at
 contracted rate.Exchange difference in respect of fixed assets is
 adjusted to the carrying cost of fixed assets. Transaction of foreign
 exchange in respect of income/expenditure items are recorded at the
 exchange rate at which the transaction is carried out and the gain /
 loss arising out of such transaction is adjusted to profit and loss
 account.
 
 viii) INVENTORIES
 
 a) Raw Materials, Fuel, Packing Material, Consumable Store and Spares
 are valued at cost.
 
 b) Finished Goods are valued at cost or net realisable value. Excise
 Duty where ever applicable is included in the cost of Finished Goods.
 
 c) Stock in process is valued at estimated cost, ix) DUTIES.TAXES ETC.
 
 Excise Duty has been accounted on the basis of both payment in respect
 of goods cleared and also provision made for goods lying in bonded
 warehouse.
 
 x) REVENUE RECOGNITION
 
 1) Sales is recognised on the basis of the despatch of goods to
 customer.
 
 2) Income from investment is accounted for in the year it is received,
 
 xi) SEGMENT REPORTING
 
 Identification of Segments:
 
 The Companys operating business are organised and managed separately
 according to the nature of the products and with each segment repr
 senting a strategic business unit that offers different products and
 serves different markets.
 
 Allocation of Common Cost :
 
 Common allocable costs are allocated to each segment according to the
 relative contribution of each segment to total common costs.
 
 Unallocated Items: :
 
 The corporate and other segment include general corporate income and
 expenses items which are not allocated to any business segment.
स्रोत: रेलीगरे टेचनोवा

न्यूज़ फ़्लैश

  • BREAKING NEWS LOWER : सरकार नहीं चाहती कि 'कोई भी कंपनी बंद हो'
  • BREAKING NEWS LOWER : हर सेक्टर की ग्रोथ के लिए सरकार की कोशिश जारी
  • BREAKING NEWS LOWER : ग्रोथ के लिए सरकार हर संभव कोशिश कर रही है
  • BREAKING NEWS LOWER : टेलीकॉम सेक्टर की राहत पर अभी फैसला नहीं
  • BREAKING NEWS LOWER : PMC मामले में जल्द कैबिनेट में प्रस्ताव आएगा
  • BREAKING NEWS LOWER : बैंकों में जमा बीमा सुरक्षा बढ़ाने पर विचार
  • BREAKING NEWS LOWER : GST मुद्दे पर वित्त मंत्री ने कल बैठक बुलाई
  • BREAKING NEWS LOWER : GST संबंधित दिक्कतों पर कल FM बैठक करेंगी
  • BREAKING NEWS LOWER : GST से जुड़े सभी स्टेकहोल्डर्स के साथ कल बैठक
  • BREAKING NEWS LOWER : अक्टूबर में एक्सपोर्ट 1.1% घटा (YoY)

अभी देखें

योर मनी

OUR WINNING PICKS

DID YOU INVEST?

INTRADAY PICKS!

(August 06, 2018)

AT (Rs)



GAIN (Rs)

ALL TIME WINNERS

RECO PRICE

PEAK PRICE

OUR PACKAGES

Super Combo

Powerful mix of both trader and investor packs with timely expert advice.

Technical

Designed especially for traders looking to tap the profit opportunities of volatile markets.

Fundamental

For all investors looking to unearth stocks that are poised to move.