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How many accounting standards in india
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Answer Posted / jatin hira
THE COUNCIL OF THE INSTITUTE OF CHARTERED ACCOUNTANTS OF
INDIA has, so far, issued 32 AS. however, AS 8
on 'ACCOUNTING FOR RESEARCH AND DEVELOPMENT' has been
withdrawn consecuent to the issuance of AS 26
on 'INTANGIBLE ASSETS'. Thus effectively, there are 31 AS
at present.
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hdn Systems Pvt. Ltd., manufactures a consumer durable which passes through two processes M and N. From the following details prepare necessary process ledger accounts bringing out clearly the cost of the product at each stage. Process ‘M’ Process ‘N’ Materials (Rs.) 30,000 3,000 Labour (Rs.) 10,000 12,000 Overheads (Rs.) 7,000 8,600 Input (units) 20,000 17,500 Normal loss 10% 4% Scrap value of loss (per unit) Re. 1.00 Rs. 2.00 There is no opening or closing W-I-P or stock at processes. Final output from the process ‘N’ was 17,000 units
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