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BANSISONS TEA INDUSTRIES LTD.

22 November 2024 | 12:00

Industry >> Tea & Coffee

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ISIN No INE856E01019 BSE Code / NSE Code 519353 / BANSTEA Book Value (Rs.) 9.57 Face Value 10.00
Bookclosure 30/09/2024 52Week High 9 EPS 0.00 P/E 0.00
Market Cap. 3.55 Cr. 52Week Low 3 P/BV / Div Yield (%) 0.59 / 0.00 Market Lot 100.00
Security Type Other

ACCOUNTING POLICY

You can view the entire text of Accounting Policy of the company for the latest year.
Year End :2014-03 
A) The Company prepares its accounts on the basis of historical cost convention and income & expenditure are recognized on accrual basis in accordance with Generally Accepted Accounting principles for the preparation of its accounts and complies with accounting standards issued by the Institute of Chartered Accountants of India & relevant provisions of the Companies Act, 1956.

II) Fixed Assets :

a) Fixed Assets are stated at cost acquisition inclusive of duties (net of Cenvat and Value added Tax credits), taxes, incidental expenses, erection / commissioning expenses etc. Up to the date the assets is put to use, less accumulated depreciation and impairment of losses, if any.

b) The carrying amounts of assets are reviewed at each balance sheet date to determine if there is any indication of impairment based on external / internal factor.

III) Depreciation:

Depreciation of fixed assets is provided under the straight Line Method at the rates prescribed under Schedule XIV of the Companies Act, 1956 with the applicable shift allowance.

In respect of assets added / assets sold during the year, pro-rata depreciation has been provided at the rates prescribed under Schedule XIV.

IV) Revenue Recognition:

a) Sales are recognised when goods are supplied and are recorded net of trade discount rebates.

V) Employee Benefit:

a) The company has defined contribution plan for past employment benefit namely provident fund which are recognised by the Income Tax authorities this fund is administrated through trustees and the company's contributions there to are charged to revenue account every year.

b) Provision for gratuity has not been made in the accounts.

VI) Valuation of inventory :

a) Closing inventories comprising of Stores & Consumables are taken and valued by the Directors, as informed, at cost or net realisable value which ever is lower.

VII) Directors Remuneration - Rs. Nil (Previous year Nil)