Annexure j
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This document discusses misclassifications that can occur in Appropriation Accounts annexures. It provides examples of areas where misclassifications commonly happen, such as demanding numbers being incorrectly classified as voted or charged. It also discusses how to prevent such errors, including conducting refresher courses for staff. Materiality concepts from commercial organizations could also be applied to prevent insignificant misclassifications. The document focuses on Annexure J, which reflects the quality of the Accounts Department's work, and emphasizes preventing errors through awareness and training.
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- Educate, coach, and motivate staff before considering D&AR. Warnings or expressing written displeasure should be tried in normal situations.
- For D&AR action, the disciplinary authority must apply their full logical mind and ensure no other remedy is available before proceeding.
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Financial Accounting 7th Edition Libby Solutions Manual
Here are the journal entries for the events:
a. Buildings +212.0
Equipment +30.4
Cash - 43.2
Notes payable (long-term) +199.2
b. Cash +186.6
Contributed capital +186.6
c. Retained earnings -121.4
Dividends payable +121.4
d. Cash +45.2
Accounts receivable +45.2
e. Accounts payable -37.8
Cash -37.8
Req. 2
The accounting equation remains in balance after each transaction.
Assets = Liabilities + Stockholders' Equity
Buildings +212.
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一.毕业证【q微741003700】成绩单、使馆认证、教育部认证、雅思托福成绩单、学生卡等！
二.真实使馆公证(即留学回国人员证明,不成功不收费)
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如果您处于以下几种情况：
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◇面对父母的压力，希望尽快拿到；
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2:同时对留学生所学专业登记给予评定
3:国家专业人才认证中心颁发入库证书
4:这个认证书并且可以归档倒地方
5:凡事获得留信网入网的信息将会逐步更新到个人身份内，将在公安局网内查询个人身份证信息后，同步读取人才网入库信息
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7:个人信誉贷款加10分
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Annexure j
- 2. 2
- 3. 3
- 4. 4
- 5. 5 Before discussion on Annexure J, lets have a look at significance of Appropriation Accounts.
- 6. 6
- 7. 7
- 8. 8
- 12. 12 Appropriation Accounts - AnnexuresAppropriation Accounts - Annexures
- 13. 13 Among all Annexures, the Annexure J reflects the quality of working of the Accounts Department.
- 14. 14
- 15. 15
- 16. 16
- 17. 17
- 18. 18 What is the mis - classification ? Examples are
- 19. 19 How Mis Classification occurs? – Four stages
- 20. 20
- 21. 21 Areas of mis – classification
- 22. 22 Areas of mis – classification
- 24. 24
- 25. 25
- 26. 26 Demand No. 9 Demand No. 8
- 27. 27 Demand No. 12 Demand No. 11 ( 11-120-25)
- 29. 29 Development Fund (DF) Depreciation Reserve Fund (D R F)
- 30. 30 D R F – Depreciation Reserve Fund CAPITAL
- 31. 31 CAPITAL D R F – Depreciation Reserve Fund
- 32. 32
- 33. 33
- 34. 34 Demand No. 4 Demand No. 2
- 35. 35 Demand No.7 Demand No. 12
- 36. 36 Demand No. 6 (06-210) – It is a previous accepted allocation. Demand No.8 (08 -531) – New allocation in place of 06-210
- 37. 37 Demand No. 11 Demand No. 9
- 41. 41
- 42. 42 Demand No. 4 – Minus Debit Demand No. 4 - Credit Side as CRRM
- 43. 43 Indian Rly. Misc. Deposits Track Renewals Plan Head
- 44. 44 Sundry Earnings – Abstract Z -650 Goods Earnings - Abstract Y
- 45. 45
- 46. 46
- 47. 47
- 48. 48
- 49. 49
- 50. 50 To percolate the awareness of distinction between Revenue expenditure and capital Expenditure.
- 51. 51 By conducting refresher courses among the staff, because Prevention is better than Cure.
- 52. 52 The References cum General Areas to be taken note of
- 53. 53
- 54. 54
- 55. 55 It is to suggest, that the materiality concept, which is applicable at present in the commercial concerns can be applied to Railways also. Because there is no merit in excluding Government organizations from the scope of Materiality Concept.
- 56. 56
- 57. 57
- 58. 58
- 59. 59
- 60. 60
- 61. 61
- 62. NEW PENSION SCHEME 62 While uploading to NSDL, the Head 000071 02 is operated on Debit Side for both Govt. and Employee contribution While uploading to NSDL, the Head 000071 02 is operated on Debit Side for both Govt. and Employee contribution
- 63. TRANSACTION OF NPS – GOVT. CONTRIBUTION 1) CO 7 – 13-890-08 Dr To 000071 01 Cr ============================= While uploading to NSDL 2) CO 7 000071 02 Dr To Cheques & Bills Cr ============================= Sum of two entries is 13 890 08 Dr To Cheques & Bills Cr 63
- 64. TRANSACTION OF NPS – EMPLOYEE. CONTRIBUTION 1) CO 7 – Rev. Demand Dr To 000071 01 Cr ============================= While uploading to NSDL 2) CO 7 000071 02 Dr To Cheques & Bills Cr ============================= Sum of two entries is 13 890 08 Dr To Cheques & Bills Cr 64
- 65. 65
- 66. 66
- 67. 67
- 68. 68
- 69. 69
- 70. 70
- 71. 71