Overview of Companies (Cost Records and Audit) Amendment Rules, 2016.

Annexure to the Cost Audit Report

PART – A
1. General Information
2. General Details of Cost Auditor
3. Cost Accounting Policy.
4. PRODUCT/SERVICE DETAILS (for the company as a whole)

PART-B

(For Manufacturing Sector)

1. QUANTITATIVE INFORMATION (for each product with CETA heading separately)
2. ABRIDGED COST STATEMENT (for each product with CETA heading separately)
2A. Details of Materials Consumed
2B. Details of Utilities Consumed
2C. Details of Industry Specific Operating Expenses

PART-C
(For Service Sector)

1. QUANTITATIVE INFORMATION (for each service separately)
2. ABRIDGED COST STATEMENT (for each service separately)
2A. Details of Materials Consumed
2B. Details of Utilities Consumed
2C. Details of Industry Specific Operating Expenses

PART-D
1. PRODUCT AND SERVICE PROFITABILITY STATEMENT (for audited products/services)
2. PROFIT RECONCILIATION (for the company as a whole)
3. VALUE ADDITION AND DISTRIBUTION OF EARNINGS (for the company as a whole)
4. FINANCIAL POSITION AND RATIO ANALYSIS (for the company as a whole)

5. RELATED PARTY TRANSACTIONS (for the company as a whole)

6. Reconciliation of Indirect Taxes (for the Company as a whole)

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