Professional Documents
Culture Documents
VOUCHER NO.:
DATE:
RECEIVED FROM .
ACCOUNT CODE
SL
CODE
RS.
ACCOUNT
DESCRIPTION
CC
CODE
NARATION.
TOTAL
PREPARED BY
AUTHORIZED BY
CHECKED BY
LINK
REFERENCE
LINK
REF. DATE
RECEIVED BY
AMOUNT
RS.
P.
VOUCHER NO.:
DATE:
RECEIVED FROM...
ACCOUNT CODE
SL
CODE
RS.
ACCOUNT
DESCRIPTION
CHEQUE NUMBER
DATE
CC
CODE
S T
CODE
LINK
REFERENCE
DATE
TOTAL
NARATION.
PREPARED BY
CHECKED BY
AUTHORIZED BY
RECEIVED BY
AMOUNT
RS.
P.
AMOUNT
NO
RS.
Ps.
DATE
CURRENCY
ANALYSIS
Rs.
100 X
50 X
20 X
10 X
5X
2X
1X
TOTAL
Coins
TOTAL
PAYMENTS
AMOUNT
VR.
NO.
RS.
Ps.
TOTAL
IOUs ON HAND
NAME
DATE
AMOUNT
RS.
CASH RECONCILIATION
AMOUNT
RS.
Ps.
Cash on hand IOUs on hand
Cheques on hand
TOTAL
PS.
Ps.
VOUCHER NO.:
DATE:
PAID TO :...
ACCOUNT CODE
SL
CODE
RS.
ACCOUNT
DESCRIPTION
CC
CODE
NARATION.
TOTAL
PREPARED BY
AUTHORIZED BY
CHECKED BY
LINK
REFERENCE
LINK
REF. DATE
RECEIVED BY
AMOUNT
RS.
P.
VOUCHER NO.:
DATE:
PAID TO ..
ACCOUNT CODE
SL
CODE
RS.
ACCOUNT
DESCRIPTION
CC
CODE
NARATION.
TOTAL
PREPARED BY
AUTHORIZED BY
CHECKED BY
S T
CODE
BILL
NO.
BILL
DATE
RECEIVED BY
AMOUNT
RS.
P.
DA
-TE
VR.
NO
.
Particulars
Total
Carriage
Outward
Ldg. &
Unldg.
Books
&
Periodicals
Octroi
Dittu
StatIonery
&
xerox
Teleram &
Telex
Postage
Local
Converyance
Travel
Re-pair
to
vehicle
Business
Promo
Tion
Lunch
Purchases
Miscellaneous
Amount
Rs.
BUDGET FOR
THE YEAR
CUMULATIV
E EXPENSES
TILL
PREVIOUS
STATEMENT
TOTAL FOR
THE
FORTNIGH
T
CUMULATI
VE
particulars
EXPENSES
CARRIED
FORWARD
RS.
CASH ON HADN
..
Add
---------------TOTAL
---------------Less
Less
---------------TOTAL
----------------
PREPARED BY
DATE :
AUTHORISED BY:
DATE :
CASH BOOK
FOR THE MONTH OF.
DOCUMENTS PARTICULARS ACCOUNT CODE ACCOUNT DESCRIPTION SL.
CC LINK FC. DEBIT CREDIT BALANCE
CODE
REF. NO.
TYPE NO. DATE
IMPREST REGISTER
EMPLOYEE CODE
NAME OF EMPLOYEE
DOC
NO.
TYPE
PREPARED BY
LOCATION :
DATE
AMOUNT
RS.
SETTLED VIDE
CPV NO.
DATE
AUTHORISED BY :
REMARKS
PREPARED BY
DATE
AMOUNT
(RS.)
VOUCHER NO.:
DATE:
PAID TO ..
ACCOUNT CODE
SL
CODE
RS.
ACCOUNT
DESCRIPTION
CHEQUE NUMBER..
DATE ..
NARATION.
PREPARED BY
CHECKED BY
CC
CODE
S T
CODE
LINK
REFERENCE
DATE
TOTAL
AUTHORIZED BY
RECEIVED BY
AMOUNT
RS.
P.
BANK NAME :
SL.
CHEQUE DATE
DEBIT
CREDIT BALANCE
CODE
NO.
AMOUNT AMOUNT
(RS.)
(RS.)
(RS.)
Bank Name
:
Rs.
Rs.
Less
PREPARED BY
CHECKED BY:
CC TO:
INFLOWS
ITEM
AMOUNT
BUDGET
ACTUAL
ITEM
1. PAYMENTS TO SUPPLIERS-RAW
MATERIAL
2. PAYMENTS TO SUPPLIERS-OTHERS
3. EXCISE DUTY
4. PAYMENTS TO JOBBERS
5. SALE OF INVETMENTS
5. INTEREST-TERM LOAN
6. SALE OF ASSETS
6. INTEREST - CC
7. INTEREST-INTER CORPORATE
BORROWEINGS
8. ISSUE OF SHARES
8. INTEREST-FIXED DEPOISTS
9. ISSUE OF DEBENTURES
.AMOUNT .
BUDGET
ACTUAL
invoices
realisation
(b)
(c)
(d)
(b)
(c)
(d)
OVERVIEW
3.03
EXHIBIT 3.1
SALES ACCOUNTING EXPORT
RECEIVE COPY OF
ORDER
CONFIRMED OR
BACKED BY LC
RECEIVE INVOICE
ON SHIPPING AND
OTHER RELATED
DOCUMENTS VIZ.
BOE, PACKING
LIST, CERTIFIATE
OF ORIGIN ETC.
RECEIVE BANK
CREDIT ADVICE &
PREPARED BRV
BY CREDITING
EXPORT PRESHIPMENT CREDIT
A/C
SUBMIT THE
ENTIRE SET OF
DOCUMENTS TO
BANK FOR
DISCOUNTING.
RECEIVED ADVICE
FROM BANK FOR
DISCOUNTING
AFTER ADJUSTING
EPC AND
DISCOUNTING
CHARGES
AUTHOSISATION
OF SUCH
VOUCHERS
PREPARED
PREPARE
NECESSARY
VOUCHERS AS
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.
2.
3.
4.
Documents will be negotiated with the same branch bank from which export credit
facilities are obtained.
5.
6.
Sales returns should be accounted at the same rate at which the original sale
was accounted.
(b)
RESPONSIBILITY
SL.NO.
ACTIVITY
FREQUENCY
Corporate
Accounts
1.
As & when
2.
3.
Factory
Accounts
4.
Commercial
Department
5.
Corporate
Accounts
6.
7.
RESPONSIBILITY
SL.NO.
ACTIVITY
Corporate
Accounts
8.
FREQUENCY
Treasury
Department
10.
Manger
Accounts
11.
As & when
REPORTS
1.
Monthly
2.
3.
4.
Default by debtors
5.
Utilisation or Pre-Shipment
Credit & discounting facilities
6.
Invoice
2.
Packing List
3.
4.
5.
Form AR 4
6.
7.
8.
Shipping Instruction
9.
Mates receipt
10.
Bill of lading
11.
Certificate of origin
12.
Shipment Advice
13.
PRODUCT
PREPARED BY :
THIS MONTH
YEAR TO DATE
BUDGET ACTUALS BUDGET ACTUALS
VARIANCE
THIS
YTD
MONTH
SL.
NO.
DEBTORS CODE
AND NAME
PREAPRED BY:
INVOICE NO.
AND DATE
AMOUNT
DUE DATE
BILLS
DISCOUNTED
WITH BANK Y/N
IF YES, DISC.
CHARGES IN
RS.
TOTAL
AMOUNT
TO BE
COLLECTED
RS.
(RS. IN LACS)
SL.NO.
PARTICULARS
AMOUNT IN
RS.
1.
2.
3.
4.
5.
PREPARED BY
REMARKS
PARTY
NAME
DESTINATION
CURRENCY
VALUE
FC
PREPARED BY
RS.
TERMS
OF PAYMENT
PRESHIPMENT
BANK
DATE
INTEREST
AMT
VERIFIED BY
DATE
OF
LIQUIDATION
DATE
OF
SHIPMENT
BOL
NO.
INVOICE
POST-SHIPMENT
NO.
BANK
DATE
AVAILED
APPROVE BY
INTEREST
AMOUNT
DATE
OF
LIQUIDATION
REALISATION
DATE
BANK
CHARGES
AMT
4.
OBJECTIVES :
4.01
(b)
4.03
Add 81 - 82
(b)
(c)
(d)
(e)
4.4
POLICIES
1.
2.
3.
4.
5.
6.
Assistant Sales
SL.
NO.
1.
-do-
2.
-do-
3.
RESPONSIBILITY
ACTIVITY
Receive copies of Despatch
Advice from Despatch Officer.
Check with the copy of order
confirmation for the rates. Also
check with Advance register if any
advance has been paid by
customer.
-do-
4.
Accounts Officer
5.
-do-
Accounts Assistant
6.
-do-
-do-
FREQUNE
CY
As & when
-do-do-
-do-
7.
-do-
8.
-do-
CASE
OF
TRANSACTIONS
L/C
RESPONSIBILITY
Marketing Manager
SL.
NO.
9.
-do-
10.
ACTIVITY
Receive Customers Purchase
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.
Advice the despatch officer with
regard to any specific terms to be
met, as specified in the L/c.
Marketing Assistant
Commercial Dept.
11.
12.
-do-
13.
-do-
14.
Receive a copy
other documents
stores as required
L/c and forward
Dept.
FREQUNE
CY
As & when
Per delivery
date of
customers
order
A day after
of Invoice and despatch
from Accounts
per the terms of
to Commercial
As & when
have been
-do-do-
15.
REPORTS
Refer Sales day book and prepare
following reports:
Monthly
-do-
CREDIT NOTE
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.
1. Error as to value/quantity in Sales Invoice
2. Discounts/ Incentive given by way of credit note
3. Others
Accounts Officer
SL.
NO.
1.
-do-
2.
RESPONSIBILITY
ACTIVITY
Receive the necessary back papers
and credit note requisition with
proper authorization. A Credit
Note will have to be limited to an
individual invoice.
FREQUNE
CY
As & when
-do-
3.
-do-
4.
-do-
5.
-do-do-
6.
Monthly
REPORTS
Prepare Credit note analysis report
indicating customer wise/Reason
wise credit notes generated.
DEBIT NOTE
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.
1.
2.
3.
Others
Accounts Officer
SL.
NO.
1.
-do-
2.
-do-
-do-
3.
-do-
-do-
4.
RESPONSIBILITY
-do-
5.
ACTIVITY
Receive the debit note request with
necessary approval and back
papers. Each Debit Note to be
linked to a particular invoice.
FREQUNE
CY
As & when
-do-
SL.
NO.
ACTIVITY
FREQUNE
CY
Assistant
1.
Daily
-do-
2.
-do-
-do-
3.
-do-
-do-
4.
Manager Accounts
5.
6.
Accounts Officer
7.
DEBTORS LEDGER
MAINTENANCE
Scrutinise Debtors Ledger along
with ageing analysis and review
those accounts where outstandings
are long overdue as per credit
policy. Follow-up with Marketing
department.
Prepare debtors
movement analysis.
Review all credit balances and
ensure that no invoices have been
omitted.
Monthly
-do-
-do-
8.
Assistant
9.
Manager Accounts
10.
-do-
-do-
RESPOSIBILITY
SL.NO.
ACTIVITY
FREQUENCY
Marketing
Assistant
1.
As & when
2.
Accounts
Assistant
3.
4.
5.
6.
CODE
TITLE
1.
SDB
2.
CSL
Customers Ledger
3.
DN
Debit Note
4.
CN
Credit Note
5.
IDR
6.
CNR
7.
DNR
8.
CCP
9.
AAD
10.
CSM
11.
PSR
Date
Page Total
Total
PREPARED BY :
Cust.
Name
ST
Category
Product
Qty.
Rate
Basic
Price
Excise
Duty
Sales
Tax
Disc.
Frt.
Ins.
Inv.
Amt.
---------
---------
---------
---------
---------
---------
---------
---------
---------
---------
---------
---------
---------
---------
---------
---------
---------
---------
---------
---------
---------
---------
---------
---------
---------
---------
---------
---------
---------
---------
---------
---------
---------
---------
---------
Type
Document
No.
Date
Customer Name :
Particulars
Opening Balance
Closing Balance
Account
Code
Link
Ref No.
Date
Debit
Credit
Balance
DEBIT NOTE
PARTY CODE :
VLL
PART NAME
DN NO :
DATE :
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
No.
Invoice
Ref.
Date
Quantity
Amount
(RS.)
Rupees
TOTAL
Sales Tax @
For VERA LABORATORIES LTD.
PREPARED BY :
Freight/Handling/
Charges
Gross Amount
debited
CREDIT NOTE
PARTY CODE :
VLL
PART NAME
DN NO :
DATE :
ADDRESS
:
We advice having debited your account as per details below :
Cost Centre
Sales Tax Code
Area Code
Sale Type
Sl.
No.
Invoice
Ref.
Quantity
Product
Code
Date
Nos.
MT
Amount
(RS.)
Rupees
TOTAL
Sales Tax @
For XYZ
PREPARED BY :
Freight/Handling/
Godown Service
Charges
Gross Amount
Credit
Cheque
No.
Amount
Date of
Deposit
----------
Date of
Realisation
(1)
Name :
Document Reference Amount
Adj.
No. Type Date
(2)
(3)
Customer Total
GRAND TOTAL
PREPARED BY :
Overdue Interest
[(3)] X [(1) (2)][Credit] [Period] X24
[------------------] ---[
365 ] 100
Date :
Page :
Cr. Note
No.
Cr. Note
Date
GRAND
TOTAL
PREPARED BY :
Customer
Code &
Name
Invoice
No.
Shortage
Ins.
Discounts
Return of
Amt.
Sale
Claim.
[ Amount in Rupees ]
Others
GL
A/c code
Dr. Note
Date
PREPARED BY :
Document Ref.
No.
Type
Date
Customer
Code
Name
Particulars
GL
Code
Amount
Date :
Page :
Code
Product :
Customer
Name
Product Code :
Opening
Total
Total Debit
Total
Balance Invoices
Notes
Collections
Less
Advance
(1)
(2)
(3)
(4)
Total
Credit
Notes
(5)
Closing
Balance
Less
Advance
(6)
Change in
Balance
(6) - (1)
Collection
%
(4) + (5)
(1)
(7)
101
AGEING ANALYSIS OF DEBTORS
MONTH:
Sl.
No.
Debtor
Balance
Agewise (Months)
0-1
1-2
2-3
3-4
Closing Balance
PREPARED BY:
4-5
5-6
>6
Date:
CUSTOMER WISE SALES PERFORMANCE
Page:
FOR THE MONTH.
Customer
Code
Name
Customer
Group Total
GRAND
TOTAL
PREPARED BY:
Budgete
d Sales
Volume (MT)
Actual
Variance
Sales
Value (Rs.)
Budgete
Actual
Variance
d Sales
Sales
Date:
PRODUCT WISE SALES PERFORMANCE
Page:
FOR THE MONTH.
Sl.
No.
Product Code
PREPARED BY:
This Month
Budget
Actuals
Year to date
Variance
Budget
Actuals
Variance
INVOICE
:
:
:
:
:
C.E.Regn. No. :
Invoice No.
E.C.C. No.
PLA No.
Registration No.
APGST No.
CST No.
RG 23 A
Despatched to
Through
AED (T) :
L.R. Favouring
Description and
Specification of goods
Freight :
Total
quantity
(net)
Price of goods
(per Unit)
Total Price of
goods
Total duty
paid
By Rail
Authorised Signatory
5. PURCHASES
OBJECTIVES
5.1
(2)
(3)
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
(4) To pay suppliers on the due dates.
COVERAGE
5.3
This chapter would cover procedures for bill passing in the following areas :
Raw Materials
Others.
EXHIBIT 5.1
BILL PASSING
ACTIVITY FLOW CHART
RAW MATERIALS
COPIES OF
PURCHASE
ORDER
GRINs
COPIES FROM
R.M. STORES
FILE IN SERIAL
BILLS
FROM
SUPPLIERS
ENTRY IN
BILL SERIAL
REGISTER
ORDER
MATCH BILL TO GRIN, P.O AND
CHECK BILLED QUANTITY AND
ACCEPTED QUANTITY, RATES
AS PER P.O. AND BILL, AND PASS
BILL
RETURN PO
TO FILE
DATA ENTRY
UPDATE BILL
SERIAL
REGISTER
PURCHASE DAY
BOOK
P.O. COPIES
FROM PURCHASE
DEPARTMENT
GRIN COPIES
FROM
STORES
BILLS
FROM
SUPPLIERS
ENTRY IN
SERIAL
REGISTER
P.O.S.
FIELD IN
SERIAL ORDER
CHECK RATES
( P.O. & BILL)
QUANTITIES
(P.O. GRIN & BILL)
TERMS OF DELIVERY
AND PASS BILLS
PREPARE PURCHAE
JOURNAL VOUCHER
RETURN P.O.
TO FILE
DATA ENTRY
UPDATE PJV
DETAILS
OTHERS
COPIES OF P.O. /
SERVICE
ORDER
COPIES OF GRIN
FOR MATERIAL
RECEIPTS
FILE IN SERIAL
BILLS FOR
SERVICES &
MATERIALS
ENTRY IN
BILL SERIAL
REGISTER
ORDER
CHEK RATES AND QUANTITIES
FOR MATERIALS
(STATIONERY ETC.)
CHECK RATES AND WORK DONE
FOR SERIVCE ORDERS
RETURN P.O. /
S.O. FILE
PREPARE JV ENDORSE
P.O. / S.O. FOR QUANTUM OF
MATERIAL RECEIVED /
WORK DONE
DATA ENTRY
UPDATE BILL
SERIAL REGISTER
WITH JV DETAILS
CREDITORS LEDGER
BANK BOOK
PURCHASE
DAY BOOK
COMPILE CREDITORS
LEDGER &
AGEWISE ANALYSIS
PREPARE
JV FOR
ADJUSTMENT
JOURNAL
POLICIES
1.
2.
3.
4.
5.
RESPOSIBILITY
SL.NO.
Accounts
Assistant
1.
2.
3.
4.
Manager Accounts
5.
6.
7.
Assistant
ACTIVITY
FREQUENCY
As & when
As & when
As Schedule
8.
Month end
RESPOSIBILITY
SL.NO.
ACTIVITY
FREQUENCY
9.
Manager
Accounts
10.
11.
As & when
received
12.
Year end
LC Opening
Assistant
1.
As & When
2.
3.
Accountant
4.
5.
registration.
Assistant
6.
7.
RESPOSIBILITY
SL.NO.
ACTIVITY
FREQUENCY
Assistant
8.
As & when
9.
Accountant
10.
11.
12.
(i)
(ii)
Current foreign
exchange rate
(iii)
Bank charges.
Assistant
13.
14.
15.
16.
17.
RESPOSIBILITY
SL.NO.
Assistant
1.
2.
3.
4.
5.
6..
1st of following
month
7.
Daily
8.
Accountant
9.
ACTIVITY
(i)
(ii)
Rate agreed
Other terms
FREQUENCY
Daily
(iii)
(iv)
Whether quantity
delivered is covered in
PO
Delivery schedule
Assistant
10.
11.
RESPOSIBILITY
SL.NO.
Assistant
12.
FREQUENCY
Daily
Value of rejections
Changes in rate agreed,
or other special terms
Computation and totalling
errors.
13.
Manager
Accounts
14.
Assistant
15.
16.
17.
18.
As & when
VLL
PJV
NO.
DATE
SUPPLIER
CODE NAME
PO
NO.
DATE :
PAGE ;
PARTICULARS
AMOUNT
MATERIAL
DESCRIPTION
REMARKS
SUPPLIER SUBLEDGER
FOR THE MONTH OF .
SUPPLIER CODE:
SUPPLIER NAME:
*REF. PARTICU ACCOUNT
DOCUMENT
LARS
CODE
NO.
TYPE NO. DATE
Date:
Page:
VLL
DEBIT
CRDIT
BALANCE
OPENING BALANCE :
CLOSING BALANCE :
PREPARED BY :
* NOTE
DOCUMENT
NO.
DATE
P.O. NO.
0-15
DAYES
SUPPLIER TOTAL
PREPATED BY
15-30
DAYES
AMOUNT
30-45
DAYES
>45
DAYS
TOTAL
DATE :
SUPPLIER CODE :
DOCUMENT
TYPE
NO.
PREPARED BY
PAGE :
SUPPLIER NAME :
DATE
LINK REF.NO.
DATE
PARTICULARS
AMOUNT
SUPPLIER
NAME
TOTALS
PREPARED BY
DEBIT
DATE :
CREDIT
BILL NO.
PREPARED BY
DATE
SUPPLIER
CODE
PAGE :
SUPPLIER
AMOUNT
NAME
REPORT DATE :
P.O.NO.
PREPARED BY
DATE
GRIN VALUE
6.
OBJECTIVES
6.1
(b)
(c)
The procedures with respect ot the Sales Tax function have been dealt
with in the following areas :
(a)
Preliminary
(b)
(c)
(d)
(e)
(f)
6.2
POLICIES
(1)
(2)
(3)
RESPOSIBILITY
SL.NO.
ACTIVITY
FREQUENCY
Finance Dept.
(Work)
1.
One-time
Finance Dept.
2.
3.
One-time
As and when
changes in
registration
number occurs.
4.
Monthly
-Export
(c) Consolidated summary of
Total Sales Tax payable to
be incorporated in the
Sales Tax Returns.
5.
6.
SL.NO.
RESPONSIBILITY
PROCEDURE
1.
Accounts
Assistant
2.
3.
4.
FREQUENCY
Monthly
Monthly
SL.NO.
RESPONSIBILITY
PROCEDURE
FREQUENCY
1.
Assistant
Sales Tax
One-time
2.
3.
Obtain information to be
updated in the master list
As and when
changes in
registration
number occurs
One-time
As & when
5.
6.
7.
Monthly
SL.NO.
RESPOSIBILITY
PROCEDURE
FREQUENCY
1.
G.M. (Finance)
As & when
(a)
(b)
(c)
(d)
(e)
Invoices
C Forms
H Forms
Crdit Notes
Debit Notes
2.
G.M. (Finance)
3.
G.M. (Finance)
QUARTERLY RETURN :
4.
ManagerAccounts
Quarterly
5.
Assistant
6.
As & when
FORM A1
Return of Annual Turnover
To the Deputy / Commerical Tax Officer,
CST
2.
Address of prinicpal place of business
..
3.
Particulars of payment :
(a) Total tax payable ..
(b) Deduct
(i) Adjustment
Of refund of tax.
Number
.
Bank
Branch
Receipt No.
.
Date
.
Date
Name of Treasury ..
(e) Balance payable if any
(c) (d)
(2)
Estimated
Turnover is
Claimed
(3)
EstiRate
mated Of
Turn- Tax
over
(4)
Estimated
Tax
(5)
(6)
Additional
Tax
(7)
Surcharge
(8)
Total
(7+8+
9)
(9)
Total :
Note :- In case the same commodity is taxable at different rates, by virtue of
specific orders, please mention the commodity separately for each rate of tax.
Signature :
Name (in block Letters) :
Status and relationship to the dealer.
Original
THE CENTRAL SALES TAX
(Registration and Turnover ) Rules, 1957
FROM F
(Form of declaration to be issued by the transferee)
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
of issuing
authority
To
.(Transferor)
.
Registration Certificate NO. of the Transferor
Certified that the goods tranferred to me/us per details below have been received
and duly accounted for.
Description of the goods sent ..
Quantity or weight .
Value of the goods .. .
Number and date of invoice
Or challan or any other
Document under which
(ii)
(iii)
The above statements are true to the best of my knowledge and belief.
(Signature )
(Name of the person signing the declaration).
*(Status of the person signing the declaration
in relation to the transferee)
*(Status of the person signing the declaration
in relation to the transferor)
Date
*
(Note :-
7.
7.1
EXCISE ACCOUNTING
OBJECTIVES
1.
2.
3.
7.2
POLICIES
1.
2.
3.
7.3
RESPONSIBILITY
SL.NO.
ACTIVITY
FREQUENCY
Accounts Officer
1.
As & when
2.
3.
4.
(i)
(ii)
(iii)
RESPONSIBILITY
SL.NO.
ACTIVITY
(iv)
Deposit of money in
PLA:
Dr. PLA A/c
Cr. Bank
(v)
Adjustment of Excise
duty recoverable a/c :
Dr. Excise duty
Recoverable A/c
Dr.RG 23
Cr. PLA A/c.
5.
Reconciliation General
Ledger balances with excise
records.
6.
REPORTS - SUMMARY
1.
2.
3.
4.
FREQUENCY
Monthly
EXCISE PROCEDURES
Excise procedures in relation to
1.
(b)
(c)
NOTE :
(i)
(ii)
2.
(b)
(c)
(d)
3.
4.
Orignial
Buyer
Duplicate
Transporter
Triplicate
Central Excise
Quadruplicate
Company
( XYZ )
(e)
(f)
(b)
(c)
4.2
4.3
(b)
(b)
(c)
(d)
(e)
(f)
4.4
Each exporter shall give a running serial starting from 1 for each
calendar Year to every AR4 filed.
4.5
3rd Copy
4th Copy
5th Copy
Sir
I/We _______________________________ Son/Daughter(s) of _______
Residing at _____________ hereby request that I/We _____________ may be
issued a registration certificate under Rule 174 for the purpose indicated in the
schedule. Other detals required are aslo furnished in the schedule.
2.
3.
Place :
Date :
tear here_____________________________________
ACKNOWLEDGEMENT
Received an application for Registration from Ms., Mr., Smt.,
_________________ Son/Daughter of ______________ for registration under
Rule 174.
Date:
9.
CONDIFICATION SCHEME
CODIFICATION SCHEME
9.1
PRIMARY CODES
9.02
(1)
(2)
(3)
SECONDARY CODES
9.03
(1)
(2)
XXX
XX
6 digit numeric
(a)
2.
Nature of Account :
1
Fixed Assets
Income
Expenses
Others
Current Assets
Current Liablilities
XXX
3.
XXX
XX
7 digit numeric
XXX
3 digits alphabetic
Related document types :
(a)
CPV
(b)
BPV
(c)
CRV
(d)
BRV
(e)
GJV
(f)
PJV
(g)
Invoice
INV
(h)
PCV
2.
XX
2 digits
Code
Description
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