| The Institute of Chartered Accountants of India has issued 'Guidance Note on Accounting by Schools'. The Guidance Note primarily focuses to address the various issues involved in accounting and financial reporting of schools by establishing sound accounting practices and recommending uniform formats of income and expenditure account and balance sheet. Specific accounting issues dealt with in the Guidance Note include fees and other charges received from students, salaries, allowances and retirement benefits, grants and donations, depreciation of assets, related party disclosures and transition to the accrual basis of accounting. |
| Price |
Rs. 50/- |
| Postal Charges |
Rs. 19/- (plus Rs. 17/-, if required by registered parcel) |
| Available at |
Sale counters of the Institute of Chartered Accountants of India at New Delhi, Chennai, Mumbai, Kolkata and Kanpur | | |
