Suggested link	Volume	Query_No	Finalized_Date
Change in the Accounting Method and Hybrid System of Accounting	1	51	25/09/1978
Depreciation as an Element of Cost for Calculation of Work- In-progress in Contract Accounting vis-à-vis Compliance of Sections 205 and 350 of the Companies Act, 1956	1	52	05/04/1979
Auditors' Duties relating to documents which are not affixed with Revenue Stamp as per Indian Stamp Act	1	53	05/04/1979
Hybrid System of Accounting	1	54	06/09/1979
Different Accounting Periods for Head Office and A New Branch Office	1	55	06/09/1979
Computation of Net Worth of A Company	1	56	24/09/1979
Accounting Treatment of Receipt of a Subsidy, Accounting Treatment of Receipt of Grants, Provision of Auditors Expenses in Accounts, Writing Back of unclaimed Credit Balance, Accounting Treatment for Royalty Rights	1	57	04/12/1979
Accounting Treatment for Replacement of Stores and Spares of high value	1	58	11/03/1980
Inclusion of excise duty and freight in the depiction of capital commitments in balance sheet	1	59	26/03/1980
Apportionment of Life Insurance Premium Paid for Gratuity Liability between 'Prepaid Expenses' and 'Current Expenses'	1	60	27/03/1980
Disclosure of the amount payable to a bank in performance of a guarantee, in the final accounts	1	61	10/04/1980
Accounting treatment of expenses incurred for the benefit of subsidiaries	1	62	03/06/1980
(a) Accounting Treatment of Works Contract Transaction-1 (b) Accounting Treatment of Works Contract Transactions- 2 (c) Treatment of Surplus on Sale of Fixed Assets in Accounts (d) Accounting Treatment of Receipts/Payments arising out of Escalation Clause/Liquidated Damages/Penalty under Works/Sales Contract (e) Physical Verification of Work-in-Progress (f) Presentation of Amounts received against Equity pending Allotment in the Balance Sheet of Government Companies	1	63	16/08/1980
Method of valuation of work-in-progress. (b) Changing of depreciation on value of assets taken over as on 1/4/1974	1	64	05/09/1980
Advances against usance bills discounted with a Bank - whether a Secured Loan or unsecured loan	1	65	08/01/1981
Presentation of silver rupee coins etc. in the Balance Sheet	1	66	08/01/1981
Audit of Accounts of Government Companies.	1	67	30/04/1981
Disclosure of Fixed Deposits received as Security	1	68	30/04/1981
Valuation of Finished Stock when selling price is in excess of cost	1	69	30/04/1981
Presentation in company accounts-supplementary cash assistance received in lieu of customs duty drawback for supplies to projects under IDA credit	1	70	05/05/1981
Accounting of Materials-in-Transit/under Inspection	1	71	13/05/1981
Valuation of Closing Stock - 3	1	72	19/06/1981
Presentation in company balance sheet of receivables against sales on deferred credit terms, where such receivables are hypothecated as security for equivalent loans received by the company	1	73	25/08/1981
Expenditure on development of property	1	74	25/08/1981
Treatment of net interest income of a company from bank deposits prior to their utilization in the construction activities of the company	1	75	16/09/1981