This document provides details on cost records and audit rules issued by the government of India in 2014. It summarizes the key provisions around the application of cost records and cost audit for different types of companies based on industry, turnover, net worth, and products. It also outlines the various cost heads that must be captured in cost records like material, salaries, utilities, service department expenses, repairs and maintenance, fixed assets, overheads, R&D, quality control, work in progress, and more.
Este documento presenta una guía práctica para la investigación-acción en la enseñanza. Propone un modelo dialéctico-crítico que cuestiona aspectos teórico-prácticos de la educación para promover su transformación. El proceso incluye fases de planificación, acción-observación, estudio y reflexión en espirales cíclicas. El objetivo es desarrollar la práctica docente de manera integral y crítica, considerando factores sociales, políticos e ideológicos.
This document outlines standards for determining and reporting selling and distribution overheads. It defines key terms, establishes principles for measurement and assignment of overheads. Overheads must be measured based on actual costs and assigned using cause-and-effect or benefit-received approaches. Disclosures include the cost assignment basis, foreign exchange costs, related party services, subsidies/grants, and material changes in accounting policies.
This document outlines standards for determining and reporting pollution control costs. It defines pollution control, types of pollution like soil, water and air pollution. It describes principles of measuring pollution control costs, including direct, indirect, internal, external, current and future costs. It specifies that pollution control costs should be presented separately, classified by type. Disclosures for the cost statement are also provided, such as the basis for distribution of costs, variances if standards are used, subsidies/grants received, and exclusions from reported costs.
This document outlines the key details of the Cost Records and Audit Rules 2014 issued by the Government of India. It provides information on the application and implementation of cost record rules for different industries. Some of the key points covered include the threshold limits for maintenance of cost records based on net worth and turnover, details to be captured for material, salaries, utilities, service departments and other overheads, treatment of by-products and joint products, and allocation of expenses related to R&D, exports and pollution control. The document also describes the format and details to be reported in CRA-1 form for cost records.
The document outlines the Companies (Cost Audit Report) Rules, 2011 in India. It summarizes that the rules supersede earlier cost audit rules and prescribe three forms for filing cost audit reports electronically. It also specifies that the rules apply to companies where cost audit is mandated by the government. Key requirements include appointing a cost auditor within 90 days of the fiscal year, submitting the cost audit report within 180 days of the fiscal year end, and the cost auditor submitting a performance appraisal report.
This document provides details on cost accounting records and audit rules issued by the government of India in 2014. It summarizes the key provisions around the application of cost records and cost audits for different types of companies based on industry, turnover, and net worth. It also outlines the various cost heads that must be captured in cost records like material, salaries, utilities, depreciation, research and development, and others.
The document outlines the Cost Accounting Record Rules 2011 in India. It details the requirements for companies to maintain cost records according to generally accepted cost accounting principles. Companies meeting certain size thresholds must maintain cost accounting records and submit an annual compliance report certified by a cost accountant and approved by the board of directors. The rules are aimed at improving cost management and providing cost data to regulatory bodies.
This document provides details on cost records and audit rules issued by the government of India in 2014. It summarizes the key provisions around the application of cost records and cost audit for different types of companies based on industry, turnover, net worth, and products. It also outlines the various cost heads that must be captured in cost records like material, salaries, utilities, service department expenses, repairs and maintenance, fixed assets, overheads, R&D, quality control, work in progress, and more.
Este documento presenta una guía práctica para la investigación-acción en la enseñanza. Propone un modelo dialéctico-crítico que cuestiona aspectos teórico-prácticos de la educación para promover su transformación. El proceso incluye fases de planificación, acción-observación, estudio y reflexión en espirales cíclicas. El objetivo es desarrollar la práctica docente de manera integral y crítica, considerando factores sociales, políticos e ideológicos.
This document outlines standards for determining and reporting selling and distribution overheads. It defines key terms, establishes principles for measurement and assignment of overheads. Overheads must be measured based on actual costs and assigned using cause-and-effect or benefit-received approaches. Disclosures include the cost assignment basis, foreign exchange costs, related party services, subsidies/grants, and material changes in accounting policies.
This document outlines standards for determining and reporting pollution control costs. It defines pollution control, types of pollution like soil, water and air pollution. It describes principles of measuring pollution control costs, including direct, indirect, internal, external, current and future costs. It specifies that pollution control costs should be presented separately, classified by type. Disclosures for the cost statement are also provided, such as the basis for distribution of costs, variances if standards are used, subsidies/grants received, and exclusions from reported costs.
This document outlines the key details of the Cost Records and Audit Rules 2014 issued by the Government of India. It provides information on the application and implementation of cost record rules for different industries. Some of the key points covered include the threshold limits for maintenance of cost records based on net worth and turnover, details to be captured for material, salaries, utilities, service departments and other overheads, treatment of by-products and joint products, and allocation of expenses related to R&D, exports and pollution control. The document also describes the format and details to be reported in CRA-1 form for cost records.
The document outlines the Companies (Cost Audit Report) Rules, 2011 in India. It summarizes that the rules supersede earlier cost audit rules and prescribe three forms for filing cost audit reports electronically. It also specifies that the rules apply to companies where cost audit is mandated by the government. Key requirements include appointing a cost auditor within 90 days of the fiscal year, submitting the cost audit report within 180 days of the fiscal year end, and the cost auditor submitting a performance appraisal report.
This document provides details on cost accounting records and audit rules issued by the government of India in 2014. It summarizes the key provisions around the application of cost records and cost audits for different types of companies based on industry, turnover, and net worth. It also outlines the various cost heads that must be captured in cost records like material, salaries, utilities, depreciation, research and development, and others.
The document outlines the Cost Accounting Record Rules 2011 in India. It details the requirements for companies to maintain cost records according to generally accepted cost accounting principles. Companies meeting certain size thresholds must maintain cost accounting records and submit an annual compliance report certified by a cost accountant and approved by the board of directors. The rules are aimed at improving cost management and providing cost data to regulatory bodies.
El documento analiza el concepto de sexismo en los juguetes infantiles. Explica que los juguetes son importantes para el desarrollo de los niños y que a menudo se dividen por género en lugar de por sus usos. Incluye ejemplos de juguetes sexistas y programas para combatirlos. Finalmente, considera preguntas comunes de los padres sobre este tema y ofrece conclusiones.
Este documento resume los principales puntos de la teoría del aprendizaje verbal significativo de Ausubel, incluyendo las condiciones para que ocurra el aprendizaje significativo, los errores comunes del aprendizaje por recepción, la definición de organizadores previos y su importancia, y los diferentes tipos de aprendizaje según esta teoría.
This document outlines methods for allocating, apportioning, and absorbing overheads. It defines overheads as indirect costs that cannot be directly traced to a cost object. Overheads should be classified by function and behavior. The standard describes collecting overheads from accounts, allocating direct costs, apportioning indirect costs across cost centers, and absorbing overheads into products using absorption rates. Primary distribution apportions overheads to cost centers, while secondary distribution moves costs between service centers, using reciprocal or non-reciprocal methods like repeated distribution. The goal is to distribute all overhead costs in a consistent and uniform manner.