By Dr.C.Surya Lakshmi IRAS(P) Railway Staff College Vadodara DISSERTATION PRESENTATION IRAS Phase II ITEMS TO BE CHECKED IN COACHING BALANCE SHEET.

Slides:

Advertisements

Similar presentations

WHAT IS BRANCH? The aim of every business is to grow and increase its sales volume so as to earn more and more profits. To achieve this objective the.

Advertisements

Chapter 5 - Tuesday.

Chapter 7: Posting to the Ledger

ACCOUNTING I Fall Final Exam Study Guide

Ledger  The book which contains accounts is known as the Ledger.  Transactions relating to a particular account for a given period are brought together.

1 ROLE OF TIA IN SUPPLEMENTING ACCOUNT CHECKS IN TRAFFIC ACCOUNTS OFFICE RAMANAND BHAGAT IRAS(P)

Chapter 7 Bank Reconciliations

SHELLY GUFFEY MAKING THE MOST OF YOUR REVENUE CYCLE MANAGEMENT TECHNOLOGY

Chapter 8 $ The Work Sheet $ $ $.

Instructions for using this template. Remember this is Jeopardy, so where I have written “Answer” this is the prompt the students will see, and where.

DISSERTATION Presented By: Abheejit Kumar Sinha I.R.A.S.(P) Different statement generated in Traffic Account Office.

ACCOUNTING MECHANISM. Accounting Documents and Records.

Reporting and Analyzing Cash and Internal Controls

Copyright © 2007 Prentice-Hall. All rights reserved 1 Internal Control and Cash Chapter 8.

The Worksheet. The Accounting Cycle Where we are: 1.Journalize (Using the General Journal) –Done 2.Post (To Ledger Accounts – which are also known as.

Needles Powers Crosson Principles of Accounting 12e Supplement: Special-Purpose Journals 6 C H A P T E R © human/iStockphoto.

Accounting & Financial Analysis 11 Lecture 2

BAD DEBTS Chapter 8 p Bad Debts = a term used to describe amounts that cannot be collected The reporting of bad debts is governed by the matching.

Audit Commission Presentation Salford City Council Consideration of the financial statements.

BAF3M Accounting Chapter 7 – Posting.

Why It’s Important Paying with checks is the most common and safest medium of exchange.

Chapter 8 Introduction.

 A businesses size, number of transactions, and types of transactions determine the number of ledgers used in an accounting system.

Review HST recoverable – tax you paid for purchases related to business HST payable - tax you charge customers We analysed our transactions using HST.

Bank Reconciliation Statement

Chapter 10 – Cash Control and Banking

Chapter 25 Bank Reconciliation Statement. Aims To ensure that the difference between the balance in the Bank Statement and the balance in the Cash Book.

 Bank reconciliation statement is a report which compares the bank balance as per company's accounting records with the balance stated in the bank statement.

Accounting for a Merchandising Business

9-1 © 2010 The McGraw-Hill Companies, Inc. All rights reserved.

School Finances for Finance Subcommittees School Councils.

Chapter 5 The Banking System. Slide 2 What Is the Purpose of a Checking Account? 5-1 Checking Accounts A checking account is a demand deposit account.

CHECK OF GOODS BALANCE SHEET BY: CHANDAN K. VERMA IRAS(P)

DISSERTATION Presented By: Abheejit Kumar Sinha I.R.A.S.(P) STRUCTURE OF RAILWAY ACCOUTS.

Accounting & Financial Analysis 1 Lecture 5

9–1 1-1 © 2012 The McGraw-Hill Companies, Inc. All rights reserved. McGraw-Hill/Irwin.

Dissertation Presentation

STRUCTURE OF RAILWAY ACCOUNTS The objective is to keep the accounts on commercial as well as Government basis. Accrual basis. How capital has been utilised.

COMPLETION OF THE ACCOUNTING CYCLE UNIT 4 A work sheet is a multiple-column form that may be used in the adjustment process and in preparing financial.

Traffic Books Abhilasha Jha IRAS(P). Introduction  The Traffic Book is a compilation which collects and brings into account the whole of the traffic.

Accounting & Financial Analysis 111 Lecture 8 Source Documents, Day accounts/Specialised Journals, Debtors & Creditors Subsidiary Ledgers.

Copyright © 2015 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of McGraw-Hill Education.

COMPLETING AN 8-COLUMN WORK SHEET

1 FINANCIAL ACCOUNTING Week 2: LECTURE 2. 2 Learning Objectives What are accounts and what is the ledger? Understand the principles of double entry. Understand.

Finance Basics Trial Balance Meaning of Trial Balance Trial balance is a statement of debit and credit totals or balances extracted from the various accounts.

1 Chapter 7 Sales and Collection Cycle. 2 Business Process Making a sale and accounting for sale - related Decisions - what to sell, how, much to sell.

Copyright © 2015 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of McGraw-Hill Education.

7-1 FRAUD, INTERNAL CONTROL, AND CASH 7 Remember… people will lie, cheat and steal! Not everybody…. and not all the time.… but they do….

Chapter 17 Accounting for Co-operative Societies.

The National Treasury WORKSHOP ON LESSONS LEARNT YEAR 2014/15 IN THE PREPARATION OF THE FINANCIAL STATEMENTS OF PROJECTS.

Bank Reconciliation Objective 4.02D Students will understand and complete the bank reconciliation process.

Copyright © 2015 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of McGraw-Hill Education.

Unit 1 - Introduction to Financial Accounting Bank Reconciliation Statements Mr. BarryA-level Accounting Year 12.

Lecture 6 End of year adjustments II: Accruals & Prepayments, Bad Debts & Provision for Doubtful Debt.

Adjustments, Financial Statements, and Financial Results

Introduction to Accounting Preparing for a User’s Perspective

Bank Reconciliation Statements

Chapter 2 Bank Reconciliations ALSARHANI YAHYA.

BASIC ACCOUNTANCY.

SUSPENSE You sell on credit to Debtors

Chapter 12 – Controls over Cash and Bank Reconciliations

6 Supplement: Special-Purpose Journals

Accounting for Merchandising Operations in Hospitality

“POSTING” TO THE GENERAL LEDGER

NETAJI NAGAR COLLEGE B.COM 1st Year, 2018

CHAPTER 6 Business Accounting Cycle Part II.

The Trial Balance To set up our ledger, we use information from the balance sheet. Changes caused by transactions are recorded in the ledger. (T Accounts)

TRAFFIC SUSPENSE WHAT IS TRAFFIC SUSPENSE

COMPLETING AN 8-COLUMN WORK SHEET

You Better Reconcile.

Presentation transcript:

By Dr.C.Surya Lakshmi IRAS(P) Railway Staff College Vadodara DISSERTATION PRESENTATION IRAS Phase II ITEMS TO BE CHECKED IN COACHING BALANCE SHEET

Objectives To know the Returns/Documents with which Coaching B/S items are checked The basic records which are behind the Returns/Documents The cross-checking in respect of some items

Items of Dr. & Cr. Other than O/B & C/B Checked with Return/Statement/ Summary/Abstract in prescribed format Checked with basic record to ensure figures tally Basic Nature of Check

Check of Error Sheets Register of Error Sheets issued & List of Errors (A2808) If neither adjusted nor admitted, adequate reasons to be spelt out in the List of Outstandings Link b/w Dr. & Cr. items established and the cycle goes on

Checklist for Overcharge Sheets Particulars given in the appropriate Column If 2 bills for same station & consignment,both should agree Sheet should be signed by both forwarding & receiving stations Sheet not submitted for Way bills accounted for more than once by the station Charges due at a re-booking station

Checklist for Overcharge Sheets(contd) No Overcharge Sheet for free way-bills for parcels over carried transferred to LPO If consignments are sold,amount &particulars of remittance of sales proceeds to be given & remittances verified at the a/cs office Credits only on basis of checked figures

Conclusion Highlights the system of Checks & Balances put in place Means to realize the ultimate objective Collect then right money from the right person Remit it promptly in Railways’ a/c

Hoping our Earnings will keep on growing …

THANK YOU!!!