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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
System for determination of unserviceable or damaged stores for the purpose of Section 227(4A) of the Companies Act, 1956 2 18 13/08/1982
Classification of book debts backed by bank guarantees- whether secured or unsecured (2) 2 19 15/09/1982
Valuation of closing stock at market price as on the date of signing of the accounts 2 20 18/09/1982
Applicability of Section 370 (1B) of the Companies Act to Government Companies 2 21 03/02/1982
Interpretation of clauses (a) and (j) of Section 349 (4) of the Companies Act, 1956 2 22 13/08/1982
Duties of the statutory auditors u/s 215 of the Companies Act, 1956-Interpretation of the term "director". 2 23 13/08/1982
Interpretation of the term "loan" for the purposes of section 295 of the Companies Act, 1956 2 24 13/08/1982
Classification of manufactured components into 'raw materials', 'work-in-progress' etc 3 1 25/01/1983
Disclosure of bills discounted 3 2 14/02/1983
Whether transaction of the nature of works contracts can be treated as sales 3 3 14/02/1983
Whether a branch auditor can insist on approval of final accounts by the board of directors before submitting his report 3 4 14/02/1983
Whether materials produced by a company and used in an expansion project should be capitalised at the manufacturing cost or at selling price 3 5 18/02/1983
Treatment of export incentives not received as at the balance sheet date 3 6 23/02/1983
Disclosure of disputed tax liability in the final accounts 3 7 28/02/1983
Accounting treatment of expenditure incurred on raising timber 3 8 23/03/1983
Valuation of work-in-progress and finished goods 3 9 12/04/1983
Accounting treatment of capital based grants 3 10 28/04/1983
Appointment of statutory auditors and consideration of annual accounts in the annual general meeting 3 11 28/04/1983
Accounting treatment of foreign currency translation gain 3 12 29/04/1983
Whether to make a provision for excise duty payable in respect of goods manufactured and held in stock 3 13 29/04/1983
Accounting treatment of a capital based grant 3 14 08/08/1983
Disclosure of bank balance whether as per cash book or as per the bank statement 3 15 08/08/1983
Whether the bank balance on the balance sheet date can be adjusted for a cheque cancelled after that date but before the finalisation of accounts 3 16 08/08/1983
Disclosure of the amount deposited with a bank in a Fixed Deposit account to be utilised for research and development activities 3 17 29/08/1983
Conduct of supplementary audit u/s 619 (2) where a special Investigation has also been ordered by the management 3 18 27/09/1983