The Institute of Chartered Accountants of India
(Set up by an Act of Parliament)
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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
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