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The Institute of Chartered Accountants of India

(Set up by an Act of Parliament)

Suggested link Volume Query_No Finalized_Date
Disclosure in Profit & Loss Account of Bills Paid which are in Excess of Liability Admitted in Previous Years' Accounts 1 1 30/06/1961
Members' Duties and Responsibilities as an Internal Auditor-1 1 2 12/07/1961
(a) Accounting Treatment of Special Depreciation Reserve. (b) Provision of Depreciation for Revalued Assets 1 3 29/11/1961
Classification of Partly Secured Advances in Accounts 1 4 30/01/1962
Verification of Investments - Treatment in Accounts 1 5 30/01/1962
Treatment of "Mehta-Sukhdi" in Accounts. 1 6 30/01/1962
Computation of Managing Agency Commission Alongside with Reallocated Capital and Revenue and Disallowed expenses 1 7 07/07/1962
Members' Duties and Responsibilities as an Internal Auditor-2 1 8 07/07/1962
Classification and Definition of "Contingent Liability"-1 1 9 15/07/1962
Classification of "Current Liabilities" and "Secured Loans" in Accounts 1 10 12/12/1962
Accounting Treatment of Liability for Deferred Payments 1 11 18/04/1964
Treatment of Cash Incentives not yet Realised in Books of Account 1 12 05/05/1965
Issues Related to Provision for Depreciation 1 13 17/04/1967
Distinction between "Sunday Creditors" and "Others Liabilities". 1 14 29/08/1967
Entries in the Account Books under Section 34(3) of the Indian Income Tax Act, 1961 1 15 26/08/1967
Problems Arising from the Audit of Co-operative Banks 1 16 21/07/1969
Accounting Treatment of Lump-Sum Payments in Respect of Lease 1 17 21/07/1969
(a) Accounting for Prior-Year Expenses (b) Classification of Expenditure in Accounts 1 18 07/08/1969
Change in the Manner of Computing Depreciation 1 19 01/04/1971
Classification of Bank Advances in Accounts. 1 20 24/03/1972
Adjustment of Depreciation on Revaluation of Plant and Machinery 1 21 29/07/1972
Treatment of "Outstanding Amounts" in Accounts 1 22 13/02/1974
Provision for Taxation and Dividends in Accounts 1 23 13/02/1974
Charge of Sales and Distribution Charges to Trading Account Instead of Profit & Loss Account 1 24 13/02/1974
Classification and Definition of "Contingent Liability"-2 1 25 14/04/1974