The Institute of Chartered Accountants of India
(Set up by an Act of Parliament)
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Volume
Query_No
Finalized_Date
Presentation in Accounts of Cooley Loan taken from United States Agency for International Development (USAID)
1
26
14/04/1974
Revaluation of Fixed Assets
1
27
14/04/1974
Amendment/Supercession of Report by Auditor at a later date
1
28
13/09/1974
Accounting Treatment of Reserves Created out of Capital Assets
1
29
01/03/1974
(a) Valuation of Closing Stocks-1 (b) Treatment of Unsettled Claims in Accounts
1
30
08/09/1975
Presentation of Overdrawn Bank Balances as in the Books of Accounts, in the Balance Sheet
1
31
31/12/1975
Responsibilities of Newly Appointed Auditors vis-à-vis Accounts of Prior Years not Presented by Previous Auditors
1
32
05/04/1976
Treatment of "Royalty", "Development Rebate", "Capital Gains" and "General Provident Fund" in Accounts
1
33
05/04/1976
Treatment of Sales Tax Collected on Sales-Inclusion in the Value of Sales shown in the Profit & Loss Accounts
1
34
01/11/1976
Treatment Regarding Provision in the Books of Accounts for the Import Duty Payable on Goods Stored in Customs-Bonded Warehouse
1
35
01/11/1976
Presentation of 'Development Rebate Reserve' in the Balance Sheet
1
36
01/12/1976
Documentary Proof of Expenditure of TA/DA to Board Members for Attending Board Meeting and Auditor's Duties
1
37
21/03/1977
Change in the Method of Valuation of Stock
1
38
22/04/1977
Incorporation of Branch Returns/Statements in the Head Office Final Accounts as Governed by Part II of Schedule VI
1
39
22/04/1977
Classification of Accounts under 'Secured Loans' 'Unsecured Loans', and "Sunday Creditors'
1
40
17/09/1977
Acceptance of Audit in certain cases
1
41
17/09/1977
Re-opening of Accounts after these have been adopted by the Board and signed by the Statutory Auditors
1
42
29/09/1977
Free Reserves available for the purpose of Issue of Bonus Shares
1
43
16/01/1978
Certification of Accounts by an Employee Chartered Accountant
1
44
16/01/1978
Audit of Accounts Based on Duplicate Set of Books
1
45
16/01/1978
Provision for Depreciation under Section 205 read with Section 350 of the Companies Act 1956 and under Section 32 (1) (ii) of the Income-tax Act
1
46
12/06/1978
(a) Treatment of Expenses of Previous Years in the Profit & Loss Account (b) Treatment of future profit/unexecuted rights Valuation of Closing Stock-2
1
47
12/06/1978
Valuation of Closing Stock - 2
1
48
12/06/1978
Provision of 'Losses' of Subsidiary Companies in the Books of the Holding Company
1
49
25/09/1978
Distribution of profit under Section 104
1
50
25/09/1978
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