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આઈટીસી ભદ્રાકલમ

બીએસઈ: 500340  |  ઍનઍસઈ : ITCBHADRA  |  ISIN: INE076A01012  |  Paper

શોધો આઈટીસી ભદ્રાકલમ કનેક્શન
એકાઉન્ટીંગ નીતિ વર્ષ : માર્ચ '01
ACCOUNTING ASSUMPTIONS
 
 These accounts have been prepared under the historical cost convention
 on the basis of a going concern, with revenues recognised and expenses
 accounted on their accrual including provisions/adjustments for
 committed obligations and amounts determined as payable or receivable
 during the year. 
 
 FIXED ASSETS
 
 Fixed Assets are accounted at cost of acquisition inclusive of inward
 freight, duties and taxes and incidentals related to acquisitions. In
 respect of major projects involving construction, relative
 pre-operative expenditure forms a part of the assets capitalised.
 Assets under installation or under construction as at the Balance Sheet
 date are shown as Capital work-in-progress.  Depreciation is provided
 for in the accounts on straight-line method at the rates computed in
 accordance with Section 205(2)(b) of the Companies Act, 1956, and in
 accordance with Schedule XIV of the Companies Act, 1956, except for
 Plant and Machinery for which specified period has been recomputed as
 per the revised rates in Schedule XIV and depreciation charge
 calculated by allocating the unamortised value over the remaining part
 of the recomputed specified period. Rates in respect of Vehicles, other
 Equipment and certain Furniture & Fixtures are determined on the basis
 of useful life of the assets estimated by the Management, which are not
 less than the rates prescribed in the Companies Act, 1956.
 
 INVESTMENTS
 
 To state current investments at lower of cost and fair value; and
 long-term investments at cost. Where applicable, provision is made
 where there is a permanent fall in valuation of long-term investments.
 Income from investments is recognised in the accounts in the year in
 which it is accrued and stated at gross values.
 
 INVENTORIES
 
 Inventories are valued at cost or below. Cost is computed on the basis
 of weighted mean cost per unit of measurement after taking into account
 receipts at actual cost and accounting for consumption and/or other
 stock diminution at the aforesaid weighted mean cost. In the case of
 work-in-progress and finished goods, cost comprises material, direct
 labour and factory overhead expenses.
 
 Goods in transit/with third parties are valued at cost which represents
 the costs incurred upto the stage at which the goods are in transit.
 
 Inventories of standing plantation intended for captive use included in
 work-in-progress are valued at cost representing material, labour,
 interest and other overheads.
 
 DEFERRED REVENUE EXPENDITURE
 
 All expenditure, the benefit of which is spread over a number of years,
 are grouped under miscellaneous expenditure and will be amortised over
 subsequent years, on the basis of benefit derived in each year.
 
 FOREIGN EXCHANGE CONVERSION
 
 Export sales in foreign currency are accounted at the exchange rate
 prevailing on the date of sale. Gain/Loss arising out of fluctuations
 in exchange rates are accounted for on realisation.  Current Assets and
 Current Liabilities are translated at the rate prevailing on Balance
 Sheet date and the resultant gain/loss is recognised in the Financial
 Statements.  The original cost of Fixed Assets acquired through foreign
 currency loans at the end of each financial year is adjusted for any
 change in liability arising out of expressing the outstanding foreign
 loan at the rate of exchange prevailing at the date of the Balance
 Sheet.
 
 RESEARCH AND DEVELOPMENT
 
 Expenditure pertaining to Research & Development is charged to revenue
 in the year in which it is incurred, In respect of research and
 development cost of specified projects, these are allocated on a
 systematic basis to future accounting periods by reference to the
 estimated benefit derived from the product or process.
 
 PAYMENTS AND BENEFITS
 
 Regular contribution made to various provident funds, pension funds and
 gratuity funds are charged to revenue each year.
 
   
સ્તોત્ર: રેલીગેર ટેકનોવા


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