K1
Bank stock audit
CC/OD limit wale business
- Physical verification
- Stock statement se milan
- Drawing power report
- Bank ke format mein report
Scope dekh kar fixed quote
Exact fee kaam ka scope dekhne ke baad likhit mein fix hoti hai
CMA · Stock audit
Bank cash credit limit ke against stock aur debtors ka audit karwata hai, statutory auditor CARO ke under physical verification aur bank statements ka milan dekhta hai, aur management ko pata hona chahiye ki asal mein kitna maal kis value ka hai. Cost Accountant ke roop mein hum stock audit, valuation aur control — teeno karte hain.
Kaam mein kya shamil hai
Fees
Fee locations ki sankhya, items ki variety aur report ke format par depend karti hai.
CC/OD limit wale business
Scope dekh kar fixed quote
Exact fee kaam ka scope dekhne ke baad likhit mein fix hoti hai
Statutory audit ke saath
Scope dekh kar fixed quote
Exact fee kaam ka scope dekhne ke baad likhit mein fix hoti hai
Manufacturers
Scope dekh kar fixed quote
Exact fee kaam ka scope dekhne ke baad likhit mein fix hoti hai
Is page par di gayi jaankari general information hai, professional advice nahi. Positions facts aur us waqt ke law par depend karti hain — apne case ke liye humse baat kar lijiye.
Valuation sirf ginti nahi — cost, NRV aur wastage ki samajh CMA ka kaam hai.
Jo figure bank ko jaata hai wahi statutory audit mein — dono ek hi team dekhti hai.
Scope
Bank ke liye, auditor ke liye aur apne control ke liye — scope alag, method wahi.
Bank ke format mein stock, debtors, creditors aur DP ki report.
Statutory audit ke liye count, sampling aur reconciliation.
Cost formula (FIFO / weighted average), NRV test aur provisions.
Per unit cost, wastage aur overheads ka allocation.
Reorder levels, ABC analysis aur periodic count ka system.
Monthly ya quarterly stock checks management ke liye.
Kanoon kya kehta hai
Stock audit sirf bank ki formality nahi — yahi figures statutory audit, CARO report aur income tax mein bhi jaate hain.
Inventory cost ya net realisable value, jo kam ho, par value hoti hai.
Income-tax ke liye inventory valuation ke apne standards; cost mein taxes aur duties ka treatment.
Statutory auditor ko physical verification aur 10% ya usse zyada discrepancy report karni hoti hai.
₹5 crore se zyada working capital limit (current assets par secured) mein bank ko diye quarterly statements aur books ka milan auditor report karta hai.
Notified industries aur turnover limit par cost records rakhna aur cost audit.
Ye baatein pehle se jaan lijiye
Har mahine andaza laga kar stock statement — audit mein bada difference aur DP mein katauti.
Saalon se pada slow-moving stock purani cost par — profit aur DP dono badhe hue.
Kai locations, par ek hi total — verification mein milan mushkil.
Doosre ke paas pada apna maal ya apne paas pada doosre ka maal — record mein alag nahi.
90 din se purane debtors DP mein gine nahi jaate, par statement mein dikhaye.
CGA ka process
Locations, items aur cut-off date tay.
Stock register, bank statements aur sanction ki shartein.
Godown par physical count aur sampling.
Cost aur NRV, slow-moving aur damaged stock ka treatment.
Differences, DP ka calculation aur sudhaar ke suggestions.
Documents
Ye list taiyar rakhiye. Photo ya scan WhatsApp par bhej dijiye — original sirf zaroorat par. Case ke hisaab se list thodi badal sakti hai.
Zaroori
Bank ka stock audit report seedha aapke drawing power aur account ki classification par asar dalta hai. Audit se pehle stock statement aur books ka khud milan kar lijiye.
Bank dwara appointed auditor bank ke liye kaam karta hai. Hum aapki taraf se pre-audit review aur bank ke observations ka jawab taiyar karte hain, ya bank ke panel par appointment hone par independent audit.
Cash credit ya overdraft limit stock aur debtors ke against hoti hai. Bank check karta hai ki statement mein dikhaya stock asal mein hai aur sahi value par hai, taaki drawing power sahi ho.
Eligible stock aur debtors ki value mein se margin aur creditors ghata kar. 90 din se purane debtors aur obsolete stock generally gine nahi jaate — shartein sanction letter mein hoti hain.
Cost ya net realisable value, jo kam ho. Cost mein purchase price, freight aur conversion cost aate hain; recoverable taxes nahi. Income-tax ke liye ICDS II ke rules bhi dekhne hote hain.
Pehle reason dhoondhte hain — entries ki galti, cut-off, job work ya wastage. Phir books mein sahi adjustment aur zaroorat ho toh bank ko revised statement.
Aur bhi
Stock kitni jagah hai, kaunsa item hai aur audit kis kaam ke liye chahiye — bank, statutory audit ya internal control. Hum scope aur fee bata denge.