Friday 21 January 2011

KERALA COOPERATIVE AUDIT MANUEL VOLUME I APPENDIX I

AUDIT SCHEDULES
SCHEDULE No. I
Share capital held at the end of  ……………………… 19

Sl.
No.

Member
No.


Name of Member
Opening balance
Received during the year 19.  19.
Total
No. of shares

Amount
No. of shares

Amount
No. of shares

Amount
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)













Repaid/transferred during the
year 19.  19.
Balance at the end of the year
Arrears
Remarks
No. of shares
Amount
No. of shares
Amount
No. of shares
Amount
(10)
(11)
(12)
(13)
(14)
(15)
(16)










(*) Shares contributed by Government and other institutions should be shown distinctively in the statement.
Abstract
No. of shares                .
Amount             .
(i)             Opening balance                                                                    
 (ii)           Received during the year      
(iii)           Total                       
(iv)           Repaid/transferred during the year       
 (v)          Balance at the end of the year               
 (vi)          Arrears of shares, if any        
(vii)          Of (v) above
                (a) Shares held by Government            
(b) Individuals        
(c) Others
(d) Total
SCHEDULE No. II
Deposits held at the end of the year ……………………………
Sl. No.
Name of Depositor
Held at the beginning of the year
Received during the year
Total

Members
Non members

Total

Members
Non members

Total

Members
Non members
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)














SCHEDULE No. II (Contd.)
        Paid off during the year
Held at the end of the year
Payment of interest
Remarks

Members
Non members

Total

Members
Non members

Total

Due

Paid

Balance
(11)
(12)
(13)
(14)
(15)
(16)
(17)
(18)
(19)
(20)













* Separate statement is to be prepared in respect of different types of deposits, viz., fixed, savings, current etc.
Abstract of Schedule No. II
Sl.
No.
Type of deposit
Held at the beginning of the year
Received during the year
Total
Paid off during this year
Held at the end of the year
Remarks
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)





Total







SCHEDULE No. III
Loans outstanding against members as at the end of the year
Sl. No.
Sl. No.

M. No.
Name of Loanee
Loan No.
Outstanding at the beginning of the year
Issued during the year
Total
Repaid during the year
Outstanding at the end of the year
Interest
Of which overdue
Of which arrears
Due
Collected
Balance
Over due
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
















Total













Note : Separate statements should be prepared for each type of loan.
Abstract
(1)    Outstanding at the beginning of the year
(2)    Issued during the year
(3)    Total
(4)    Repaid during the year
(5)    Balance at the end of the year

SCHEDULE No. V
Investments as at the end of …………………
Sl. No.
Nature of  Investment
Held at the beginning
of the year
Invested during the year
Total
Withdrawn during the year
Balance at the end of the year
Interest
Remarks
Accrued
Collected
Balance
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)













Total











Abstract
(1) Investments held at the beginning of the year
(2) Investment made during the year
(3) Total
(4) Investment withdrawn during the year
(5) Balance as at the end of the year
SCHEDULE No. VI
Provident fund contribution as at the end of …………………
Sl. No.
Name of employee
Designation
Held at the
Beginning
of the year
Contribution
made during
the year
Balance at the end of the year
Remarks
Employees contribution
Society contribution
Employee
Society
Employee
Society
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)












Total









SCHEDULE No. VII
Establishment strength as on …………………
Sl. No.
Name of employee
Date of birth and age
Designation
Scale of pay
Date of entry in service
Qualifications
Total emoluments p.m.
Security
prescribed
Security
furnished
Remarks
Cash
Property
Fidelity
Cash
Property
Fidelity
1
2
3
4
5
6
7
8
9
10

11
12
13
14
15


















SCHEDULE No. VIII
Closing stock as on …………………
(a)  where item war stock register is maintained
Sl.No.
Item of stock
Book stock
Verified stock
Value
Excess stock
Deficit stock
Remarks
Rate *
Amount
Quantity
Value
Quantity
Value












Total










       *Cost price or market price whichever is less to be the basis of valuation.
SCHEDULE No. IX
Closing stock as on …………………
(a)  where item war stock register is maintained
Sl. No.
Item of stock
Actually verified stock
Selling rate
Value of verified stock at selling rate
Total value of stock as per liability register
Total
Remarks
Excess or deficit
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)








Total








SCHEDULE No. X
Chitty collection and payment made during the year ………………
(a)  Chitty war details to be furnished
Sl. No.
Chittal  No.
Collections
Arrears if any
Payments
Details of deposit under bid amount
Remarks
Cash
Veethapalisa
Total
Cash
Commission
Deduction
Toatal
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
















SCHEDULE No. XI
Schedule of dividend payable as on ………………………
Sl. No
M. No
Name of member
Dividend Payable For the year
Total
19  -19
19  -19
19  -19
19  to
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)









Total






SCHEDULE No. XII(a)
Working Sheet for estimating bad and doubtful debts
Sl. No.
Name of Society
*Date of financial particulars
Total borrowings
Interest payable to Bank
Other outside liabilities
Cash and bank balances
Investments in  Government and other trustee securities
Principal outstanding
to the Bank
Of which overdue for more than  3 years
Total
Of which overdue
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)












Value of shares held in
Total Loans
Interest receivable from members
Other assets realizable
Arbitration references filed but pending
Action against defaulters
Award obtained
Central Co-operative Bank
Other institutions
Outstanding against members
Of which overdue for more than 3 years
Total
Of which overdue
No.
Amount
No.
Amount
11(a)
11(b)
12
13
14
15
16
17
18
19
20












SCHEDULE No. XII(a) (Contd.)
Decrees sent for execution
Cash retained for long periods by present or ex-officio bearers
Amount involved in frauds / misappropriation etc.
Society’s Auditors estimate
Bank Supervisor’s estimate
Year of latest audit report
Audit Classification
Remarks
No.
Amount
(21)
(22)
(23)
(24)
(25)
(26)
(27)
(28)
(29)












*The financial particulars may relate to the latest day of the year for which the latest audit report is available or as on the date of audit
SCHEDULE No. XII(b)
Societies having overdues to the bank for 3 years and over as at the end of the Co-operative year 19……….
Name of Society :                   Particulars of their individual members :
Sl. No.
Name of the member
Loan account No.
Type of loan
Date of advance
Amount advanced
Due Date
Total amount outstanding
Of which overdue
Classification of loans outstanding according to  the nature of security
Only pronote of the member
Pronote of the member with
one one or more sureties
Charge on land which has been duly
registered plus one or more sureties
Mortgage of the land of the member
having no prior encumbrance
Mortgage of land having prior encumbrance
Collateral security in the form of  marketable securities (goods including  gold and silver)
Rs
Rs
Rs
Rs
Rs
Rs
Rs
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15



















SCHEDULE No. XII(b) (Contd.)
Sl. No.
Particulars of assets of the borrowers
Value of other unencumbered properties
Shares held in the society
Deposits and other funds with the society
Land cultivated owned
Land mortgaged to the society
Others
Acreage
Estimated Value
Leased (acreage)
Acreage
Estimated Value
Acreage
Estimated Value
Immovable
Movable
1
16
17
18
19
20
21
22
23
24
25
26















Sl. No.
Action taken against the borrower
Standing of sureties

Arbitration reference

Execution petition
Surety No. 1
Land owned estimated value
Value of unhypothecated tangible assets
Date of filing
Amount
Date of decree
Amount decreed
Date of sending for execution
Amount since recovered
Loans outstanding to the society
Of which overdue
Total liability as surety
Acreage
Total
Of which mortgaged to the society or others
1
27
28
29
30
31
32
33
34
35
36
37
38
39

















SCHEDULE No. XII(b) (Contd.)

Standing of sureties
Amount considered  bad/doubtful of recovery
Surety No. 2
Land owned estimated value
Value of unhypothecated
tangible assets

Society’s estimate

Bank’s estimate
Loans outstanding to the society
Of which overdue
Total liability as surety

Acreage
Total
Of which mortgaged to
the society or others
Rs
Rs
Rs
Rs
Rs
Rs
Rs
Rs
Rs
40
41
42
43
44
45
46
47
48












SCHEDULE No. XII(c)
Schedule of bad and doubtful debts in respect of credit societies / banks
as on ………………
Loan Account No.
Name  of the
member / loanee
Amount of loan
advanced
Amount outstanding
Of which overdue
Period for which
it is overdue
Nature of security (personal /
land building etc.)

Amount considered
Reasons for doing so
Doubtful
Bad
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)

















Note:-(For guide-lines on the assessment of bad and doubtful debts Circular letter ADL (2) 26588/76 of 16-6-1976 appended.) [Appendix II (b)]

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