Hi Friends,

Even as I launch this today ( my 80th Birthday ), I realize that there is yet so much to say and do. There is just no time to look back, no time to wonder,"Will anyone read these pages?"

With regards,
Hemen Parekh
27 June 2013

Now as I approach my 90th birthday ( 27 June 2023 ) , I invite you to visit my Digital Avatar ( www.hemenparekh.ai ) – and continue chatting with me , even when I am no more here physically

Saturday 28 March 1998

DUTIES / RESPONSIBILTIES OF ACCOUNTANT



Statutors
Financial Accounts / Invoicing
Management Accounts (MIS)
Cost-Control
Budgets
ACRA (Annual Calendar of Repetitive Activities)
Insurance/Renewal
Purchases & Payments
Salary Payments / Attendance

STATUTORY

Timely payment of Income Tax company as well as family members.
Filing of Income Tax Returns


FINANCIAL ACCOUNTS

Prepare vouchers for all purchase and make payments after comparing/checking
Purchase Order(Qty/Price/Value/Serial No. of delivered / commercial terms/taxes etc.
Delivery challan
Vendor Invoice

Raise Invoices for all executives appointed follow-up till money received Raise Debit/Credit notes out-of-pocket expense invoices.
Preparation of monthly P&L Account
All banking matters (Deposit/issue of cheques, passbook, fixed deposits, tallying bank statement with our internal records etc.)

OUT-OF-POCKET EXPENSES

This arrangement is cost of our Terms
Main OOP are
Courier charges (Call letters/Interview Letter)
STD/ISD phone charges (very frequent)
Outstanding travel (occasionally)
Outstation travels are only undertaken by Nirmit-so it is easy to ask him, where he went, on whose (which client) behalf & how much did he spend. He can fill in a simple form, attaching supporting voucher.
I believe “Courier Charges” are being complied reasonally well. Please check can this record be computerized ? Discuss with Sajida.
Biggest chunk is STD charges for which Telesoft Software has been installed for over 6 Months now. There were some “hitches”. Are these sorted out ? Is software still “Clumsy”? what happens operate forgets to enter a few STD calls daily ? Do we have a fool proof method ?
If not streamlined, this is one area where we could lose lakhs of rupees annually !
When we get MTNL’s STD bill at the end of each month & discover “unaccounted” STD calls, it is too late remember & recondite!!

FIXED ASSET REGISTER
Asset No:
Depreciation Rate:
Asset Name / Description
Asset Category
Comp. H/W     Furniture    Office Equi
Comp S/W       Vehicle         MIS
Manufacturer :

Model:
PURCHASE DETAILS
Name of Supplier:
Add. Of Supplier:
Phone of Supplier(O):
Fax No.:
                                 (R) :
E-Mail :
Contact Persons:
Purchase Order No:
Order Date:
Suppliers Dely. Challan No:
Date :
Suppliers Invoice No:
Date :
Purchase Order No
(Incl. of taxes/ octroi)
Per Piece (Rs.)
Qty (No)
Total Value (Rs.)



Product Serial No.

Guarantee / Warranty

Intimated to Insu. Company
(for inclusion) on date

DEPRECIATON – SCHEDUE
As on
Opening Book Value
Depreciation Amount
Year-end Book-Value
1 April
1 April



In case Asset Scrapped
Book Value:
Realised Value:
Date:


MANAGEMENT ACCOUNTS (MIS)

Prepare monthly/ Quarterly/ Annual Budget
Capital Budget
Manpower / Salary budgets
Revenue expenditure budgets
Sales / Invoicing budgets
& compare Budget vs. Actual, find “Variance” (& causes) & modify Budget for Balance Period.
Maintain / Update 3 month rolling Budget.
Use rolling “Cash Inflow / Out flow statements to alert Nirmit
Re:-
Surplus funds (and possible Short term/ Long term  Employment )
Shortage of Fund (and suggestions on where to borrow from temperately.
COST- CONTROL
Prepare List of
Cost Centers
(Cost) Account Heads.
Set up a System to compile “costs against each.
Develop “Cost- trends’ from historical data and use these trends for future Projectctions for the Budget Preparation, Cash outflow statements.
Cost- Variance analysis.
Quantity (Consumed ) Variance
Price Variance
For every “account – head”
Suggest corrective – Action to bring costs under Control.

INSURANCE

       We have to ensure that Insurance policies are (Value) updated every 3 Months and renewed every Year.
These Policies Should cover



Office Premises including furniture Cabins


Computers & other office Equipment H/W.


Vehicles (Cars)



PURCHASE & PAYMENT

We buy
Computer H/W
Other office Equipment
Software
Software maintenance (Contract ) Service
H/W Maintenance Service (Yet to Start )
Stationery (General )
Stationery (Computers)
Consumables ( Computers)
Consumable (General )
Maintenance Contracts for
EPABX
Pest Control
Copier
Telephone Bills
Electricity Bills
Society Bills (Municipal Taxes)
Society Bills (Maintenance Charges)
Newspapers / Magazines / Subscriptions
Repair Bills
Insurance Premium
Taxes / Rents.
All of alone must be paid on time / must be budgeted / must form part of Expected Cash flows. Rule is “NO SURPRISES EVER!”

SALARY PAYMENTS / ATTENDANCE

A Computerized “Personal Folder” must be created for each & every employee, giving his joining Salary & annual Increments and new salary on 1st July of each year.
       For each month, depending on no. of working days (including Paid holidays) DAILY SALARY should be worked out for each employee.
       To multiply by “no. of days working days ‘’ to arrive at monthly salary Payable.
       A Computer Software is already installed for this.
       All Employee to be issued Appt. Letters/ (Check with Mr. Salil Gandhi First.)
       All Employee to be allotted a PS no. (Pay Sheet No.) & issued Plastic ATTENDANCE – RECORD CARD) after entering the “PS No.’ & “Full Name’ & “Monthly Salary “Data into the concerned Software.
       We may Create physical folders (Pieces of Papers) – one for each Employee – to begin with and, after using for 4/6 months and gaining experience, change over to ELECTRONIC (COMPUTER – BASE ) FOLDERS thereafter. I have already prepared a Folder to Sheetal.
FAMILY ACCOUTS & FINANCIAL MATTERS.
No./ Name of each Family Member for each Family member, compile
Bank Accounts
(Current / Saving / NSS / PPF etc.)
Fixed Deposits
Shares
Units
Other types of Investments/ Current assets
LIC Policies
Med claims
Fixed Assets (Car/ Land/ Flats etc.)
Prepare For each Member
Yield Chart
Renewal Chart
Premiums / Interests to be received month wise & Actual receipts.
Follow-up non-receipts / late receipts.
Pay Personal – Bills (thru Cheques) & Deposit all Cheque received & Keep all Bank accounts up to date.
Prepare individual CASH- FLOW charts to decide upon deployment of surplus
File Personal (Income tax/ Wealth Tax) returns entire.

No comments:

Post a Comment