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Dispensa di Pedagogia della scuola - Estratto del documento

Tesina, Pedagogia

Invia: 31 agosto 2012
Estratto
Lesson 09 BOOKS OF ACCOUNT & FINANCIAL STATEMENTS Books of Account to be Kept by Company [SECTION-230] A company should keep proper books of account in respect of: a) Cash received and expended by the company; b) Sales and purchases of goods by the company c) All Assets and liabilities of the company; and d) In case of a company engaged in production, processing, manufacturing, or mining activities, a production record as may be required by the Commission through a general or special order; Books of account should be preserved for ten years; Books of account are to be kept at the registered office of the company. If kept at any other place, the registrar should be informed; Books of account should give a true and fair view of the state of affairs of the company and should contain explanation of transactions. Directors can inspect the books of account during the business hours. If company fails to comply with the above provisions a director, including chief executive and chief accountant: (a) of listed company is liable to imprisonment for one year and a fine of not less than Rs. 20,000 not more than Rs. 50,000, and a further fine of Rs. 5000 per day during which the default continues; or (b) of other companies is liable to imprisonment for six months and with a fine, which may extend to Rs. 10,000 Accounting Cycle x Transaction x Document x Voucher x Books of original entry/journal/day book x Books of secondary entry/ledger x Financial statement Transaction Source Document Sale Invoice Issue Purchase Invoice Receive Sales return Credit Note Issued Purchases return Credit Note Received Cash received Receipt/Cash Memo Issue Cash paid Receipt/Cash Memo Received Lease/Hire Purchase Agreement Voucher x Receipt voucher x Payment voucher x Journal voucher x Petty cash voucher Books of Original Entry x Purchase journal docsity.com x Sale journal x Purchase return journal x Sales return journal x Cash book (two/three column) x Petty cash book

x General journal/ transfer jo
urnal Books of Secondary Entry x Main ledger x Subsidiary ledger Financial Statement x Balance sheet x Income statement x Statement of changes in equity x Cash flow statement x Notes to the accounts Recording of Transactions from Source Documents To enter into a transaction we need approval from our responsible managers. When, after having approval of a manager, transaction takes place, such transaction should be evidenced by a document. Because, to record a transaction into the books of account, a bookkeeper needs an evidence of proper approval of transaction and authorization of documents, therefore, a voucher is prepared on which all of the descriptions of the transaction are written up and with which all of the evidences of approvals and authorized document are attached. Such voucher is finally authorized by accounts manager which is then recorded in the books of accounts by a bookkeeper. To have a more clear understanding of the above paragraph, lets have a step by step example of purchasing an air conditioning plant for workshop. 1. Production manager will send a requisition to the general manager for air conditioning the workshop to improve the working environment. 2. The general manager will approve the requisition (if he gets convinced that workshop is in real need of air conditioning plant) and will send this approval to the purchase department. 3. The purchase department will call a tender and after having received several quotations the purchase department will place a purchase order to the vendor quoting lowest rate. (All of the above procedure is properly documented). 4. The vendor company (supplier) will send an invoice (purchase invoice) to the business along with the air conditioning plant. Such air conditioning plant will be inspected by the expert and finally the invoice will be approved for payment. 5. Now all of the documents along with the purchase invoice shall be send to the bookkeeping office where a voucher will be prepared and will also be
approved by the concerned manager for recording this transaction in the books of accounts. Sour
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