Professional Documents
Culture Documents
NARATION……………………………………………………. TOTAL
CHEQUE NUMBER………………………………………
DATE………………………………………………………… TOTAL
NARATION…………………………………………………….
100 X
50 X
20 X
10 X
5X
2X
1X
TOTAL Coins
TOTAL
PAYMENTS AMOUNT
VR. RS. Ps.
NO.
TOTAL
IOU’s ON HAND
NAME DATE AMOUNT
RS. PS.
CASH RECONCILIATION
AMOUNT
RS. Ps.
Cash on hand IOU’s on hand
Cheques on hand
TOTAL
CASH PAYMENT VOUCHER (CPV) CASH A/C CODE:
NARATION……………………………………………………. TOTAL
NARATION……………………………………………………. TOTAL
CUMULATIV
E EXPENSES
TILL
PREVIOUS
STATEMENT
TOTAL FOR
THE
FORTNIGH
T
CUMULATI
VE
EXPENSES
CARRIED
FORWARD
REPORT ON IMPREST UTILISATION AS ON ………………
RS.
----------------
TOTAL
----------------
----------------
TOTAL
----------------
DATE : DATE :
CASH BOOK
… DOCUMENTS… PARTICULARS ACCOUNT CODE ACCOUNT DESCRIPTION SL. CC LINK FC. DEBIT CREDIT BALANCE
CODE REF. NO.
TYPE NO. DATE
IMPREST REGISTER
NAME OF EMPLOYEE :
PREPARED BY : AUTHORISED BY :
REPORT ON PENDING IOU’S
AS ON
PREPARED BY
BANK PAYMENT VOUCHER (BPV) BANK A/C CODE:
CHEQUE NUMBER…………………………..
DATE ……………………………………………….. TOTAL
NARATION…………………………………………………….
… DOCUMENTS… PARTICULARS ACCOUNT CODE CC SL. CHEQUE DATE DEBIT CREDIT BALANCE
CODE NO. AMOUNT AMOUNT
(RS.) (RS.) (RS.)
TYPE NO. DATE
BANK RECONCILIATION STATEMENT
AS ON
Account No. :
Bank Name :
Rs. Rs.
-------------------------------
Balance as per bank statement
-------------------------------
15. OTHERS
TOTAL
3. SALES ACCOUNTING - EXPORTS
OBJECTIVES
3.01 The objectives of the export accounting module are listed as follows :
- invoices
- realisation
OVERVIEW
AUTHOSISATION PREPARE
OF SUCH NECESSARY
VOUCHERS VOUCHERS AS
PREPARED STATED IN
PROCEDURES
REPORTS AS
STATED IN
PROCEDURES
POLICIES
1. Export sales will be recognized in the books of accounts when goods are shipped
from port of origin on the basis of Bill of Lading.
4. Documents will be negotiated with the same branch bank from which export credit
facilities are obtained.
(a) Sales returns should be accounted at the same rate at which the original sale
was accounted.
(b) Credit notes for value (discounts etc.) should be accounted at rate
prevailing on the date of credit note.
RESPONSIBILITY SL.NO. ACTIVITY FREQUENCY
Manger 11. Prepare Bank receipt voucher fro claims As & when
Accounts received against exports.
REPORTS
4. Default by debtors “
5. Utilisation or Pre-Shipment “
Credit & discounting facilities
1. Invoice
2. Packing List
5. Form AR 4
8. Shipping Instruction
9. Mate‘s receipt
PREPARED BY :
REPORT ON EXPORT DEBTORS DEFAULT
(RS. IN LACS)
TOTAL
AMOUNT
SL. DEBTORS CODE INVOICE NO. AMOUNT DUE DATE BILLS IF YES, DISC. TO BE
NO. AND NAME AND DATE DISCOUNTED CHARGES IN COLLECTED
WITH BANK Y/N RS. RS.
PREAPRED BY:
SUMMARY REPORT ON KY FIGURES
(RS. IN LACS)
PREPARED BY :
EXPORT FINANCE REGISTER
EXPORT PARTY DESTI- CURR- VALUE TERMS PRESHIPMENT INT- DATE DATE BOL INVOICE POST-SHIPMENT IN- DATE REALI- BANK
ORDER NAME NATION ENCY OF PAY- EREST OF OF NO. TE- OF SATION CHA-
MENT LIQUI- SHIP- REST LIQUI- RGES
DA- MENT DA-
TION TION
FC RS. BANK DATE AMT NO. DATE BANK AVAILED AMOUNT DATE AMT
OBJECTIVES :
(a) Prompt accounting of sales, collections, debit notes and credit notes
(b) Timely generation of debtors ledger and again analysis to follow-up out
standings.
4.02 The key control factors in sales accounting would be to ensure that :
(c) all discounts on invoices are as per policy on discounts exceptions are
properly authorised.
(e) value and quantity on credit notes / pertaining to an Invoice do not exceed
value and qty. in the invoice.
Add 81 - 82
4.4 POLICIES
IN CASE OF L/C
TRANSACTIONS
SL. FREQUNE
ACTIVITY
RESPONSIBILITY NO. CY
Marketing Manager 9. Receive Customer’s Purchase As & when
Order and L/c from the customer.
Communicate L/c terms to the
commercial Dept. by sending a
copy of both P.O. and L/C.
-do- 10. Per delivery
Advice the despatch officer with date of
regard to any specific terms to be customers
met, as specified in the L/c. order
Credit Notes may be issued to customers for various reasons. A few of them are listed
below and the appropriate activity, responsibility and frequency of issuing credit notes are
explained.
3. Others
SL. FREQUNE
RESPONSIBILITY ACTIVITY
NO. CY
Accounts Officer 1. Receive the necessary back papers As & when
and credit note requisition with
proper authorization. A Credit
Note will have to be limited to an
individual invoice.
-do- 2. -do-
Check for the genuineness of the
claim and back papers.
-do- 3. -do-
Prepare necessary credit note and
get it authorized by Manager –
-do- 4. Accounts. -do-
Debit notes are issued to customers on different grounds. A few of them are listed
below and the necessary activity, responsibility and frequency of issuing debit notes
are explained below.
DEBTORS LEDGER
Manager Accounts 5. MAINTENANCE Monthly
3. DN Debit Note
4. CN Credit Note
Inv. Date Cust. ST Product Qty. Rate Basic Excise Sales Disc. Frt. Ins. Inv.
No. Name Category Price Duty Tax Amt.
PREPARED BY :
CUSTOMER LEDGER / CUSTOMER ACCOUNT
Document
Type No. Date Particulars Account Link Date Debit Credit Balance
Code Ref No.
Opening Balance
Closing Balance
DEBIT NOTE
ADDRESS :
We advice having debited your account as per details below :
Cost Centre Sales Tax Code
Unit Rate Incl/Excl ST
Sl. Product Reason for Debit Note Invoice Date Quantity Amount
No. Ref. (RS.)
Rupees …………………………………………
TOTAL
Sales Tax @
For VERA LABORATORIES LTD. Freight/Handling/
Charges
Gross Amount
debited
PREPARED BY :
CREDIT NOTE
ADDRESS :
We advice having debited your account as per details below :
Cost Centre Sales Tax Code Area Code Sale Type
Quantity
Sl. Product Reason for Credit Note Unit Rate Incl / Excl ST Invoice Date Amount
No. Code Ref. Nos. MT (RS.)
Rupees …………………………………………
TOTAL
Sales Tax @
For XYZ Freight/Handling/
Godown Service
Charges
Gross Amount
Credit
PREPARED BY :
INTEREST DUE ONDELAYED REALISED RECEIPTS
Customer Total
GRAND TOTAL
PREPARED BY :
CREDIT NOTE REGITER
VLL Date :
Page :
Cr. Note Cr. Note Customer Invoice Shortage Ins. Discounts Return of Others GL
No. Date Code & No. Amt. Sale A/c code
Name Claim.
[ Amount in Rupees ]
GRAND
TOTAL
PREPARED BY :
DEBIT NOTE REGISTER
PREPARED BY :
CUSTOMERWISE COLLECTION PERFORMANCE
VLL Date :
Page :
Product : Product Code :
Customer
Code Name Opening Total Total Debit Total Total Closing Change in Collection
Balance Invoices Notes Collections Credit Balance Balance %
Less Notes Less (6) - (1) (4) + (5)
Advance Advance
(1) (2) (3) (4) (5) (6) (1) (1)+ (2)+ (3)
(7) (8)
PREPARED BY:
Date:
CUSTOMER WISE SALES PERFORMANCE
Page:
FOR THE MONTH…………….
PREPARED BY:
Date:
PRODUCT WISE SALES PERFORMANCE
Page:
FOR THE MONTH…………….
PREPARED BY:
VERA LABORATORIES LTD.
Telephone No :
INVOICE Fax No :
Cable No. :
Telex No. :
CST No. :
Registration No. :
APGST No. :
CST No. :
Name of the Product Chapter Heading & Sub Heading No. Exemption Notification, if any
Despatched to Through
Mode of transport :
By Rail :
Certified that the particulars given above are true and correct and the amount indicated represents the price actually charged that there
is no flow additional consideration directly or indirectly from the buyer.
For VERA LABORATORIES LIMITED
Authorised Signatory
5. PURCHASES
OBJECTIVES
5.2 The key control factors for the purchases system would be:
(1) Serial control over all bills and supporting documents like Goods Received &
Inspection Notes, Delivery Challans etc.
(2) Checks to ensure that all bills passed are accounted immediately
(3) To monitor advances paid and ensure timely adjustment of the same
COVERAGE
5.3 This chapter would cover procedures for bill passing in the following areas :
Raw Materials
Others.
BILL – PASSING
RAW MATERIALS
RETURN PO
TO FILE
PREPARE PJV TO ACCOUNT
FOR R.M. STOCK AND
MODAT CREDIT AND
ENDORSE P.O.
ENTRY IN
SERIAL
REGISTER
CHECK RATES
P.O.S. ( P.O. & BILL)
FIELD IN QUANTITIES
SERIAL ORDER (P.O. GRIN & BILL)
TERMS OF DELIVERY
AND PASS BILLS
DATA ENTRY
PURCHASE DAY BOOK
OTHERS
DATA ENTRY
COMPILE CREDITORS
LEDGER &
AGEWISE ANALYSIS
PREPARE
JV FOR
ADJUSTMENT
POLICIES
LC Opening
OPENING BALANCE :
CLOSING BALANCE :
PREPARED BY :
DATE :
VLL
PAGE :
SUPPLIER DOCUMENT AMOUNT
CODE NAME NO. DATE P.O. NO. 0-15 15-30 30-45 >45
DAYES DAYES DAYES DAYS TOTAL
SUPPLIER TOTAL
PREPATED BY :
SUPLIER SUBLEDGER - BILLWISE
OUTSANDINGS
VLL DATE :
PAGE :
SUPPLIER CODE : SUPPLIER NAME :
DOCUMENT
TYPE NO. DATE LINK REF.NO. DATE PARTICULARS AMOUNT
PREPARED BY :
SUPPLIER TRIAL BALANCE
AS ON …………………..
VLL DATE :
SUPPLIER SUPPLIER DEBIT CREDIT
CODE NAME
TOTALS
PREPARED BY :
BILLS WITHOUT GRINS
DATE :
VLL
PAGE :
P.O.NO. BILL NO. DATE SUPPLIER SUPPLIER AMOUNT
CODE NAME
PREPARED BY :
GRINS WITHOUT BILLS
REPORT DATE :
P.O.NO. GRIN & NO. DATE SUPPLIER CODE & NAME GRIN VALUE
PREPARED BY :
6. SALES TAX ACCOUNTING
OBJECTIVES
(a) To ensure that all legal requirements under the Sales Tax
legislations are complied with
The procedures with respect ot the Sales Tax function have been dealt
with in the following areas :
(a) Preliminary
(c) Accounting treatment for Sales Tax liability and sales tax on
return of finished goods.
6.2 POLICIES
(2) To charge the customer for the difference in Sale Tax due to
non-submission of concession forms within a reasonable
period.
(a) Invoices
(b) ‘C’ Forms
(c) ‘H’ Forms
(d) Crdit Notes
(e) Debit Notes
QUARTERLY RETURN :
……………………………………………………
MHST CST
3. Particulars of payment :
Total :
Declaration
Place : Signature :
FROM F
Serial No.
Name of the issuing State…………………………………………………………….
Office of issue………………………………………………………………………….
Date of issue .. ………………………………………………………………………..
Name and addres of the person to whom issued along with his Registration
Certificate NO………….……………………………………………………………….
Date from which registration is valid
SEAL
To of issuing
authority
…………………….(Transferor)
…………………………………………………………….
Certified that the goods tranferred to me/us per details below have been received
and duly accounted for.
The above statements are true to the best of my knowledge and belief.
(Signature )
Date ……………………
7.1 OBJECTIVES
7.2 POLICIES
REPORTS - SUMMARY
Duplicate - Transporter
4.1 Self removal procdedure – The exporter are being allowed to take
clearances for export without the presence and examination of
cargo by the Central Excise Officer.
4.2 From AR4 is required to be filed by exporters in all the situations,
Viz.,
(f) Disclaimer certificate (in case whether claim out is other than
Exporter).
4.4 Each exporter shall give a running serial starting from ‘1’ for each
calendar Year to every AR4 filed.
To
Sir
tear here_____________________________________
ACKNOWLEDGEMENT
CODIFICATION SCHEME
9.1 The coding structure has been designed to get the maximum
advantages from future computerisation. These codes have been
segregated into primary and secondary codes :
PRIMARY CODES
SECONDARY CODES
Group Code
2 - Fixed Assets
3 - Income
4 - Expenses
5 - Others
6 - Current Assets
7 - Current Liablilities
Asset, sub-classification –
2 digits
SECONDARY CODES
XXX
3 digits alphabetic
XX
2 digits
Code Description
1 CST
02 to 05 MST
06 to 09 APGST
10 to 13 TNGST
14 to 17 KST
18 to 20 WBST
21 to 23 UPST
24 to 50 Others