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moneycontrol.com भारत | लेखांकन नीति > Dyes & Pigments > लेखांकन नीति फॉलोड से स्पैन डाईस्टफ इंडस्ट्रीज - बीएसई: 530223, NSE: N.A

स्पैन डाईस्टफ इंडस्ट्रीज

बीएसई: 530223  |  NSE: N.A  |  ISIN:  |  Dyes & Pigments

खोजें स्पैन डाईस्टफ इंडस्ट्रीज कनेक्शन
लेखांकन नीति साल : मार्च '98
1. GENERAL
 
 i. The Accounts are prepared on the historical cost basis and on the
 accounting principles of going concern.
 
 ii. Accounting policies not specifically referred to otherwise are
 consistent, and are in accordance with generally accepted accounting
 principles.
 
 2. FIXED ASSETS & DEPRECIATION
 
 i. Fixed Assets are stated at cost including taxes, duties, freight,
 other incidental expenses incurred in relation to acquisition and
 installation of the same, but after taking credit for excise Modvat on
 capital goods and Prorata allocated Incidental Expenditure during the
 Construction.
 
 ii. Depreciation is provided on Straight Line Method at the rates
 prescribed in Schedule XIV to the Companies Act, 1956.
 
 iii. Advances given for capital expenditure are included in and shown
 under the head (Fixed Assets) Capital Work in Progress.
 
 3. INCIDENTAL EXPENDITURE PENDING ALLOCATION
 
 Preliminary and Pre Operative Expenditure net of income earned is
 capitalised and added prorata to the cost of fixed assets.
 
 4. MISCELLANEOUS EXPENDITURE
 
 Preliminary and Share issue Expenditure (Net of Interest/Income earned), shall be written off over a period of 10 years from the date/year of
production.
 
 5.SALES
 
 Sales is shown including Excise Duty.
 
 6.EXCISE DUTY
 
 Liability for excise duty on finished goods is accounted as and when
 they are cleared from the factory premises.  No provision is made in
 the accounts of excise duty for the goods manufactured and lying in the
 factory premises.
 
 Raw materials Purchases and raw material consumption are shown at cost
 including Modvat credit.
 
 7. INVENTORIES
 
 Raw materials, packing materials stores and consumables have been
 valued at cost.
 
 Stock of Work in Process have been valued at cost.
 
 Stock of Finished goods and materials in process have been valued at
 cost or net realisable value whichever is lower.
स्रोत: रेलीगरे टेचनोवा

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