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Nitin Gupta
Rathore Institute
RATHORE INSTITUTE
Auditing & Assurance
BY CA. Nitin Gupta
Summary of Vouching
Items
Credit Sales
Rathore Institute
Examine inclusion of goods on Sales Book & Debtor ledger (If sale is
sale or return basis in inventory approved)
(If sales were not approved)
Statement of customers giving
details of inventory.
Examine the case where sales Sales book
were approved. (It will be
considered as sale)
Goods on
consignment
Sales Return
Purchase book
Purchase invoice
Purchase requisition , Purchase
order, Goods received notes
Credit
Purchase
be
Purchase
should
Rathore Institute
return
Examine debit notes (issued by Debit notes. These should be serially
entity to creditor to whom goods numbered.
are returned)
Examine cutoff procedures
Purchase return vouchers at the
beginning and end of current period
Cash sales
Rent received
Dividend &
interest
received
Cash book
Schedule of investment
Dividend warrants
Schedule of investment, loans and
deposit
Investment certificates
Cash book
Commission
received
Cash book
Daily cash summary, Cash memos
Salesmens
summary,
Goods
delivered summary
Examine
calculation
of Commission agreement
commission
Examine commission outstanding
Examine compliance with AS-9
Bad debt
recovered
Cash book
Dividend
warrant
of
official
receiver,
correspondence
with
official receiver.
Rathore Institute
Ensure proper
statement of P/L
Sale of scrap
Insurance
claim
treatment
in
Cash book
Sales invoice
Cost records, financial records
Cash book
Past records
Receipts of
capital
subsidy
Cash book
Sale of
Investment
Wages &
Salaries
Cash book
Brokers Note
AoA
Cash book
Pay-roll
summary,
Relevant ledgers
data Employee register.
rate,
Job
card,
Rathore Institute
Cash book
Examine standard form for Standard
form
for
claiming
claiming reimbursement
reimbursement
Examine Directors travel rule
AoA
Examine relevant documents
Ticket of mode of transport used,
Hotel bill.
Custom
Duties
Cash book
Excise Duties
Remuneration
paid to
Directors
AoA
record,
Advertisement contract
Statement received from agency
Bank Statement
Rathore Institute
Examine proof of advertisement
Payment of
Income Tax
Retirement
gratuity
Cash book
Challan
Assessment order, Demand order,
Ledger
Preliminary
expenses
Research &
development
expenses
Cash Book
Examine MoA (Object clause)
Minutes of BM
Computation of Taxable income as
deduction is available for R & D exp.
Rathore Institute
MARKS
76 (ROLL NO 309097)
41ST RANK
NAME
AJMER DIN
MARKS
PUJA SINE
64 (ROLL NO229372)
64
ANISHA
75 (ROLL NO-195101)
NEHA JAIN
64
PRADEEP KUMAR
74 (ROLL NO-256971)
RISHABH GAUR
63
YOGENDER BANSAL
73 (ROLL NO-349507)
NITIN JAIN
63
MAYANK GOEL
72 (ROLL NO-238011)
AKSHAY JAIN
LAKSHAY JAIN
72 (ROLL NO-355600)
PRAVESH PANGENI
62 (ROLL NO237763)
61
SUNIL BUDATHOKI
71(ROLL NO-357503)
DHRUV KANT
ANOOP KANSAL
70
GAURAV SAXENA
SIDDARTH KUMAR
JAI PRAKASH SHAH
70
70
GAURANG KAPOOR
NEHA MISHRA
HIMANSHU SRIVASTAV
SUJIT KUMAR
TULSI GHIMIRE
SANDEEP MALHOTRA
RAJ KUMAR
SAURABH BANSAL
SWATI SINHA
HIMANSHU GUPTA
ANUJ AGARWAL
ANSHU RAI
DHEERAJ SHARMA
BINOD PARAJULI
RANJIT ADHIKARI
PARTH AGARWAL
MANISH DWIVEDI
TANIKA NARANG
ANUPAM SURYA
ANKIT BHATIYA
70 (ROLL NO-240963)
70
70
69
69
68 (ROLL NO-240856)
13th Rank
68
68 (ROLL NO-292046)
68
67 (ROLL NO-234348)
67
67
MOHIT SATIJA
PIYUSH JAIN
67
67 (ROLL NO-246505)
RISHBH MISHRA
AKSHAT RASTOGI
ANKUR Gupta
SANTOSH GYAWALI
NITIKA GUPTA
PRAMOD POUDEL
SUMIT
ZEENA LAGE
66
66(ROLL NO-357509)
65 (ROLL NO-246888)
65
65
64
NIKHIL JOSHI
HARCHIT SANAN
SANDEEP CHATTARJI
HARSHI GUPTA
DEEPAK SINGH
AAKASH SRIVASTAV
MUKESH LUMAR
64 (ROLL NO-234028)
Gaurav Arora
Anushk Kapoor
64(ROLL NO-242032)
GURPREET SINGH
SHILPI JAIN
TARUNA
RUPESH GUPTA
UJWAL TIMSILNA
YASH GUPTA
PRADEEP KUMAR
61 (ROLL NO232062)
61 (ROLL NO407917)
61(ROLL NO-302323)
60 (ROLL NO405330)
60
60 (Roll No-408570)
60
60
60
60 (Roll No-357647)
60 (Roll No-362503)
60 (Roll No-366697)
60
60
59(ROLL NO-231590)
59 (ROLL NO247528)
59
59 (ROLL NO367516)
58
57
57
57
57
56(ROLL NO362703)
56(ROLL NO245862)
56(ROLL NO238865)
Many More..................