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moneycontrol.com भारत | लेखांकन नीति > Lubricants > लेखांकन नीति फॉलोड से स्पेशियाल्टी पेट्रोल्यूब्स - बीएसई: 523525, NSE: N.A

स्पेशियाल्टी पेट्रोल्यूब्स

बीएसई: 523525  |  NSE: N.A  |  ISIN:  |  Lubricants

खोजें स्पेशियाल्टी पेट्रोल्यूब्स कनेक्शन
लेखांकन नीति साल : मार्च '96
 1. Historical Cost Basis:
 
 These accounts have been prepared on historical cost basis.
 
 2. Revenue Recognition:
 
 All income and expenditure are recognised and accounted on accrual basis.
 
 3. Fixed Assets and Depreciation:
 
 i) Fixed Assets Includes all expenditure of Capital nature, and are stated at cost less depreciation.
 
 ii) Depreciation on Fixed Assets has been provided as per straight Line method at the rates and in the manner prescribed in Schedule XIV to the
Companies Act, 1956. Premium on Lease Hold Land Is amortised over period of lease.
 
 iii) Depreciation on additions to assets during the year has been provided on pro-rata basis.
 
 4. Valuation of Inventories:
 
 Finished Goods, Raw Materials, : At lower of cost or net
 and Stock in Process             realisable value
                                   
 Stores & Spares               :  At cost
 
 For the purpose of above, cost is arrived on average basis in case of Raw Material stock and on final in first out basis in case of Stores.
 
 5. Sales:
 
 Sales comprises of Sale of manufactured and trading goods.Sale value is net of return and discount and includes Packing Charges, Excise Duty and
Sales Tax.
 
 6. Excise Duty :
 
 Excise Duty in respect of manufactured goods at factory is accounted for at the time of sale of goods.
 
 7. Retirement Benefits:
 
 As no Employee of the Company has put in the qualifying period of service for the entitlement of Gratuity, no provision lass been made in the
accounts for the same. 
 
 Leave Salary is accounted on pay as you go method.
 
 Company's contribution to Provident Funds are charged to Profit & Loss account.
 
 8. Preliminary/share issue expenses:
 
 The expenditure incurred on issue of shares and preliminary expenses are amortised over a period of 10 years.
 
 9. General:
 
 Accounting policies not specifically referred to are consistent with generally accepted accounting practice.
स्रोत: रेलीगरे टेचनोवा

न्यूज़ फ़्लैश

  • MARKET CUES : FIIs ने कैश में `60.18 Cr की बिकवाली की
  • MARKET CUES : DIIs ने कैश में `425.98 Cr की बिकवाली की
  • MARKET CUES : FIIs ने F&O में `1569.80 Cr की बिकवाली की
  • MARKET CUES : इंडेक्स फ्यूचर्स में `528.06 Cr की बिकवाली
  • MARKET CUES : इंडेक्स ऑप्शंस में `720.14 Cr की बिकवाली
  • MARKET CUES : स्टॉक फ्यूचर्स में `367.32 Cr की बिकवाली
  • MARKET CUES : स्टॉक ऑप्शंस में `45.72 Cr की खरीदारी
  • MPC MEET ON CREDIT POLICY : आज क्रेडिट पॉलिसी का एलान
  • JEFFERIES ON GODREJ PROPERTIES : Buy रेटिंग, लक्ष्य बढ़ाकर `1,040/Sh
  • HDFC : आज से खुलेगा QIP, फ्लोर प्राइस `1,838.94/Sh

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