In which expense we book the expense related to
certification of ISO 9001 certificate & consultant fee.
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Answer Posted / y k agarwal
It should be booked in 'Proffessional Charges A/c' under
the group of Administrative Expenses.
It should not be deffered for the next period(s) even if
the expenses is very high. As per Accouting Standard 26
(Intangible Assests), no expenses other than share issue
expenses and contribution for VRS, shall be defferred.
So it should be charged off directly to P/L account.
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