How many accounting standards in india
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Answer Posted / anandsurya
1 Disclosure of Accounting Policies
2 Valuation of Inventories
3 Cash Flow Statements
4 Contingencies and Events Occuring after the Balance
Sheet Date
5 Net Profit or Loss for the period,Prior Period Items
and Changes in Accounting Policies
6 Depreciation Accounting
7 Construction Contracts (revised 2002)
8 Accounting for Research and Development
9 Revenue Recognition
10 Accounting for Fixed Assets
11 The Effects of Changes in Foreign Exchange Rates
(revised 2003),
12 Accounting for Government Grants
13 Accounting for Investments
14 Accounting for Amalgamations
15 (revised 2005) Employee Benefits
15 (issued 1995)Accounting for Retirement Benefits in the
Financial Statement of Employers
16 Borrowing Costs
17 Segment Reporting
18, Related Party Disclosures
19 Leases
20 Earnings Per Share
21 Consolidated Financial Statements
22 Accounting for Taxes on Income.
23 Accounting for Investments in Associates in
Consolidated Financial Statements
24 Discontinuing Operations
25 Interim Financial Reporting
26 Intangible Assets
27 Financial Reporting of Interests in Joint Ventures
28 Impairment of Assets
29 Provisions,Contingent` Liabilities and Contingent
Assets
30 Financial Instruments: Recognition and Measurement and
Limited Revisions to AS 2, AS 11 (revised 2003), AS 21, AS
23, AS 26, AS 27, AS 28 and AS 29
31, Financial Instruments: Present
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Name the Accounting Concepts
From the following information you are to prepare a Cash Budget for the period from July to December 2008. (i) The estimated sales and expenses are as follows: June July Aug. Sep. Oct. Nov. Dec. Sales 35,000 40,000 40,000 50,000 50,000 60,000 65,000 Purchases 14,000 16,000 17,000 20,000 20,000 25,000 28,000 Wages & Salaries 12,000 14,000 14,000 18,000 18,000 20,000 22,000 Expenses 5,000 6,000 6,000 6,000 7,000 7,000 7,000 Interest Received 2,000 - - 2,000 - - 2,000 Sale of Fixed Assets - - 20,000 - - - - (ii) Sales are 20% in cash and balance on credit. 50% of the debtors are collected in the month of sales and the remaining in the next month. (iii) The time lag in payment of purchases and expenses is 1 month. However, wages and salaries are paid fortnightly with a time lag of 15 days. (iv) The company maintains a minimum cash balance of Rs. 5,000. The cash balance in excess of Rs. 7,000 is invested in government securities in multiples of Rs. 1,000. Short falls in cash balance are made good by borrowing from banks. The interest received as well as paid is to be ignored.
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