a1 326 a “Me case’ of “Jeb Ain and atts Accounting foliies” or alse [enowne as "New you seer I Ned yeu donot” { Mant gn ; : o Sth gra nel accounting pal toy Mang es Ahad the Sompanysvenade dusiogs the Gears. soe as fhe ‘ s 3 previels year. The » Sccooting shndarda such as orn ational Pinensial, Reporte, Stondacds - TERS; VS Ay Oo. Generiy Accepted Accounting: ~Siacigles. US GAAP. or Taian Accovating ~ Sondard io. ensorens Wei: reldabilldy anol compara Witty 2k Ane Ainancial Statements “across com panhet Once choosen j= companies ave —vequiced -h -potowo Mhe J gecornting wv pelicy. tonsistatly and any ohnange In thes Jd ~ oT v alteg myst Ge speciped™ tnntne Slcovnting stindedd (the —-aecouning. princigle =Way cadegted -ty deter the losses commas ansioq of the Speci fre foreign - cureency _exchan Fa qe é difvertnce rather than bulleiagionit dhe \acome 3 “ : statment and applica on a eS serie = Also. te Srqanizahten Thar calsecwe valued the assets of tee pesesibegasyete soAiclinta Rechiseshave wb stanglal = asséte = Yaabnave “owed “and ste gee en AiieS afer deprenigbesattatst useless, Me atwasnbins gs chotee hat atzpects — Te S wjade by Me Biren pRens My shrengy valves and gains for tne res ert Year nll Snore oh fulvee 5 yeaee tt ee Jer - Awsdys changed “Accounting geliey she q depreciation for NSA 455 5be= ohn Yelatren eth Scanned with CamScanPage No. Date: Tee ; Prec Bedy — Arorape and _intematvongl — preactiter a Nee method esas ranged Ye _sivalqhh ling _nethod \, J with an etpectve vate ok SSH teom wsten wy down value method with _99 efpetive rate eh dene 2 Pei eel alle [indian Accovatin method of Sepeectahion he new methods is cto Loe_aato phe becavse Weis vequwed ley shale “Bor comeliance with T accounting chondar® Tp Wits considered. tnah $ Ew chan would resol Yn 4 more aperopright Beevgiatiog. oc Vpeesentatito Oh Lnan cla statement ot 5 Wea Svea change in method 2h deprediahen Qad i eqlevtate A> 2 ia Yn__-¢ ecord qace Wy wy eo meted. Rien ‘ve date of assests comma te vSe. Seigene, Oviiciency or _surglus See a ; adsiny —iPimyn Ye tees pective. rei~ compotah's no} + ¥ F depreciation tas accordance wait meio meme d coas co djusteds Mn Mhe accoums tn the fear An sh . : ek. y 5 which method ok depreciation ys Ewan gees Enchange Curcenc Tris refers ae he ch ore): gelicy velobelti te Aorelgn | exchang Ai Lierenee . J 2 Basically, K2EX gain or lesser d o scanned WItn Vamsc® te be adjusted tn Balance sheet uh he cost ‘of vespective asset and cagitaliaing ¢ therm over Years watner tman SINR. 6242 miitian Aa ting them in ts uv degredating J added tothe Skate eat, assets Aer income Qvatter usttho sy imeacd whe an Ancome * Aimed Stateme at {ras sss) Tndtan Account ng Standaral = Seen Yi : is wh gves @ provision Mat when eo an U and equipment As _vevatued , the Ob property, plant caring ame var © ascet: mat us xeyaly eq amour - Tan cadlusted othe a Rrovetty .vlank and is vevalved Vem: ok the ence chasr 2g vivment equipment = ko hiol Memes of» gland assets and _pregerty 2 beteng. shovid -- be wevalyed, Twe revaluation ssuvples MeloHea Wen et 3 aha A teres ty cesyect el a propery glont and equig ment may be stem ob fans tered 4 _veve ve reserves J when Yes tet ner de are eeceani7t Tere wer the \ Lam 2 wy Aoled dve to vb Z tuck and ha. s_nothing eds oily » ene thod ss loa & depreci ghm ve vq \vahiey of Qscets and Pein eh sa of = wears A do coveency + The eas tn korign J Quntia Aneic J privctps as f companies change An accounting ‘skond aA Neqg\-'tompliantet change Jo is Lene omeqowved wot chan ge. o Oevilbten See: In cregse te amount 24 Jn fsimathiog — tah seetenmey eet and atte. elev anr scammed wit CamscanI= ® = Depreeiaten gg weit as non cash Anings Con ie 1 _yowerfol tral in accomnting werd. _ Casa Lovo mes be qble ae give backup. +e prodih Apguees J Dewmulated Deprelahon of Revolveda US Hs egai Accounding - Stan dard Cvas- 6) Cope, Clont and fqig mer ‘In Negal, trent — ee Asal setodel tesns-Cosh mode) aad revalvahien mod th My yer. Policy trot when 2A Shere of. proigerh, 7 ghanr %& equigment is __revalved «sony accumulatty i - oO = mdeierrctgton el dak of -eevaly abon «ts Treated = mene 8h. Ane’ oheitoualny Way sie @|_Resraved propevrenatly wit shang in gees Carnyiog: am sve * s Me assee go Mat Moe ee gen da? sh _qesets a}ter revaluation eqvgie lar yevalved amo v4 - > . Gh Stiringted against eg cose asrmping ancvd th of i Z ] nda nets amo gu sratedude othe ; amour of asset L©) am eh erage, plane 4 equipmmnt es veuqied tre “entire stars of erga plant equigmen? — 42 hich asfeb — lpetengt ho be cought d- X . Scanned with CamScan© Therejore hegredatten metred wv reviewed at leew f onte at Mnandal year ends J Decrease in _caembng Amant atier evalua oa. oe | T NAS - Of (han asses aming moms TS decreased ar \ Coming, + reso ol 4 vevaluahen , the decrease shat be vecsgvized in feohtt |Loss. = | Scanned with CamScan2AB 25 Page No. ( © San Wer, in hts case we can obsene tnat he achons ep Ms: Nini are unethical becouse An order -h fall me Aacqer of her chivishen she is tying te Sueass J Wd “he aegpuntng Polle wrachce and _pelicy manval ot F Xve Company Therefore she ant +n delay vecegn of delivers oe ish +e meet her acthyetes and a ~ warget Dwec divi Xor__mere_proyl politely J _ Seems onethi cal Yes; the _oeneval “wnanaqement ghitosophys and accounhay J J . ecdicies ot Magica) cliscowrages Ahe -ethteat behavior Wis ts becausa one hae te book the ©7pense s immediately 2, aie Astiveny of gots witheo* con sidewing “Ns vsage in. ers du ch! cote. = “Wheeefore ig ths eonstanty Or consistent Pawts are vececded, as Anvenhy Mie ethical behayisu ye. wed ave ‘ween encsoras ofl = — ee | TS, ere the CEO TE woold “aesititety ree | a | * Aye muovran qements of Ms. Nim} and wold Ateect z i eee ckordincdun Aetouniting — orlacie les. 4 and ook the as Zenpendives ker dhe eae syeaws We vandin Stith be ch Wh he amount we: @ ay enivion NStews, 3 WHS amouns ts So nition ib‘ csou\d aye materia imeact 9 10H, Ss my Wiiotenns ye iitewnbbene: 9 ato Lavery by maline- Y necersan - atvarigemendts ty shang aAccounta pohty. Scanned with CamScanz nt == | @ _|To_ design and implement a b'qn) echve intemal Oo oO con tral system nour organizahag ZT weitd ectably grovey palsies and iss cuteqvardiog a wad. hand- count the eh and. Sych as rack “whe Physteq assets \y the accountng . system oS Anvedtenf maten'als: and Ase AIS 1 word proleot asset | and dther = recerd.n- beet * being olen and Aheph oy « havieg Seeker bon, sage cash registering... : o spisbiem’ 2h iol) Sakemal: and extemal aod? Lot vil be do tof eff ff ace to check “the aceveacy anol feo ko Rin onesan end accure Statement sp- Aol 1k Ynelgs po spadantghh Fe. Ayaan cla’ posiiteg and shealt of Sey anveght ons Oo Patodve ret This recess ca, eo: Ayat he books Are alvoayo batanced, This means . Yhat_ we needich encore Anas le ane sineysden mart Balance or “match TJ ees hq ad Meld by. other cenBee inctbidiias Wank: ‘supplies and veredit a Cons prises AW cose Joamewovk divides the intemal contel oblective < * - Wto three categovias: > od ND 7| Relver “Corgi! ane anda Uptelenkipset operatons. = $2 os «fig anelal. Crepovitdd and soa. = sf) a ppWeable SO ee en 7 i Scanned with CamScanL® e_leed leadershie cose Framework vail help -to . prov! ey assessing ist mengaement intemal control ma 4 controling — tvaudulent activities. The hve" princigher $ i os a ph -coso came work are as Fotos Ms _Ceatral__ Ensirenmegts ee We standard preeecses and stuchers Avot will. provide Proper. . quidethe ins carota ha sghong internal conte). sreeeer acest the” compan + smash be set- QILR ss asco sonectt = The vis assoctattd with company must Ye _identijied and analyzed and alse assebss tem Ynrevgn _ dynamte and “Yrvative Process for the Ay : smo awning ob business. — “4 24 “© Canvet__ach vives _ Mere, the preger_policier, Techniques anol = ‘ f j wiechanvom will be needed 4e create comganywide oVjectver and incorgorate _yroces level objectives Also, A> vedsce visks identi teedeseetore and +s manage change. J J = : GQ) zero’ ahien anda communicate Soe ere wil be propey vay eh inporra orFTan g Yrocedun AS tom munrcate ye the. head of compiog’ 30 Yay We can measvre quali of in Lermatre Rtrechveness Of COmmvrnteahion fer better management + F 7 Scanned with CamScana hg wedatemal conte) ver Ye ae sities Qe He aoa aah = crooapeinas ~ 409g Himes 2 7 Quick xaho = Wick assets = (hor. 2029) Current draletithes - = 42990 =. 46000 = 72460 B9jo00 = age 3600 = 2 : 39900 : ss O64 Aimer % Seok equity vans > Tokay Wabi (rer 20:20) Teta) sharehaides eqs} 4 3 a = <2 be = SYssos. genooo a B20 + SECO” Totes AX sooo = 9-92 Asse vmwer tainty. i+, Sal a 2 * 2020) Avewage total acsets = = 490,000 BSe + 28° 900 | Ze y) : (= i ~~ Scanned with CamScan= Page Ho: ——| 21326 Date: 4.90000 22 0000 = ON SE Hines Taventey Nenever atte = _Sates [er coe op goede (ter 2oav) U sad is set Pera rae Zoo mn\Wien 4 > : : Aste = “Ae year 2049 fee ays ai ‘ a Curren car's = 5b 080 Cec2eny) set= = = 4a me - atc ca =. oesS Agood — 3288 = (be 589) “4 6 80D = 33592 GR800 7922 times ae — . —— Scanned with CamScan213% Deve =&sh ~qho—. 4680+ 26000 Cyre aay) § c000 + 47200 s 42300 Bt200 =z 0e3as a Werkloa capite) = Coreent assek - Current Vig) Iho oO fer (2or9) zt. 42000 — 39980 = Zoov = for (2049) = SO ovo! 46809 gzo9o Bas. Re. “Scanned witn Gamscah24326 Cash Wow statement fee the “year ended on Dec 34,2020 Ra chreuta es Ansan ka Amaont Cash How Kron Opecatia Actos o- = Wet Tnrome AS000 Adds. deprectahon 42000 2x900 increase Wy ace veceivable (3000) _- | _ rt) deveare in nvents 2999 Weadecrease in prepared vent goo (O) decrease ins ace: payable (x60) A) nerease Sn acceved Nabbttitiy 4200 © decreare 19 han payable L409 Cash krom orevating Aches! His: 20,000 Cash ove Seow Tnvesting Achuines = Qoreyase el. Land sooo) Rorchase oh: Plank | 1428000) Cash om \nveating (446 oo) ach es Cash jew keom Qaanclag Acdtvties: Tssve oo] tsmmm __Steole 4s4vo Wnevease Wa bank lan we.909 Scanned with CamScanPaget 4 A326 Date: ey pe Oividend ald cessor) _ Caso from Foanciat ac Hues 4A2 300 cash Leen eq vivalent Care rc) (23200) HY) egening Cash _ 1 42200 cissng cath Balances 560d ” Cash Mow from operations ap euveent Mabiliner raitto 2 Cash Wee | bem epereting _aetvittes aAverage — curent Nabilibtes = 20.000 [339004 4 eFov \ as s: VJaweur raha for 20AQ and 2620 have been compsted ancl Ane _exsh [ow “statement nas als Noeen qrepared, The current vate |< [aaa Deny 3:49 to 4.09% “ from 203.9 te BekO and Ws. quick war's decrease from 422 Ames Wn 2049 te 0744 in (2020- Quick vahte below 4 ts aor agerectatel< Aor many companies ancl alse current wants belo ats Ie deswame. \secase Yk ocsignae Ahahutine seed Of || adaiten el fund ts req viced For warbling cagta Gee eet gs’ Ae eck dahy adwlnishativl _enyenses. 7s Also, SeSeo: obrewe — he fat) iq working - 4 “9 ~~ ~ % ss Scanned with CamScan® 21220 J cagitay as well beer te we Sans down geo 4 Rs- row ke Re. 9900 ' The comgany =" Angaick'! -doeset have . enevqgh ¢ash Valence and? doesWh. oven passers marketable securities e “it As yey Ys acwuntr that are payable. Tis mniguk Jeaot 6 , St Ao _Woqe liguidiy exists even -b meet tally, transach'ent J and gente Th may alse face some avdueuse Qhawens ce psys We Sother Naber ond lear Jo : Z Moreover, Ys debby equiva tle ‘indicates Hat ov ever Rs-4 olfincgpital: . Ahat-ashorehorders provide a Bhar sharehotdeus provided dwok | creditors provide Rs. 0197 ja 2020, and Rss OBS vn QOdG here, we! cay see debt -Was- also \acreg sed: Besider, the asset Wrnover ratio [aco and iaverteny Anover cg {ask Sq Nabacts, Nye {es sq Nagas ony Sottments) we can: views athiak, fom Whe cath = een able do _pownace Nand and re company = hat nea RseE by tralia, Want and —_ Plant nd equd qenvibet which [] eating shiek and ao oy Ceerating” ao a qs. < Sanaered mst se Ghishaatoy Overall, Ae compan Waaiod aygees to hwe loo \iquially Snsghs deb and anc solvency cate. “eqs Flows woerking cagh*ah f AN Anese ed to the _xepech’o.n _oft dhe loan, 2 Scanned with CamScaniS @® 24326 ae Tn tome — staltment 45: qlsou require Ke assets Ye posih'on of we ecomomy Moeeever, 4fise Rinancial i : Are _Linencia) _stattment ol pask Ayree 49 five 3—t fo Show Nhe clear. _Gost¥to ¥ yeQoes a well as Jog qa OL the com gan J ~ ee) = 2 Recommendations : Sep gashens bows 09 The _cottect en ‘S i The company ghovld + ok accaunr veseivades The Nan’ loon should be Sawa 208 Seis. Mee \eag is alread 4 vortsed, Tre cred? paicy. cWovtdi altro be eddenine das Ana consi dere f so ao = dahaw ofyediidend. payne vote we gets a Gig vai v prove Hi under _ tear) : S02 Scanned with CamScan