This document discusses the accounting practices and financial reporting of Bata Shoe Company Bangladesh Limited. It analyzes variables related to accounting standards, disclosures, measurement, and uniformity. The company prepares annual financial statements including the balance sheet, income statement, cash flow statement, and notes. It follows historical cost accounting and maintains uniformity in financial statement presentation. The document also examines the company's accounting policies for inventory valuation, property depreciation, and provision for doubtful debts.