Prochesta Education Center

Best of luck for all Madhyamik students... For their Results...

hello friends how r u.?

Good morning... To all of our page viewer.., hav a nice day..

For checking your result you are requested to contact our prochesta group ... So we can help you....

Kindly send your Roll no. Registration no and your date of birth.... In our fb inbox ir in our whats app ..

Wishing a best of luck for all of the Madhyamik Students for their Result tomorrow. Prochesta group er theky sokol k best of luck.

YOU WANT ANY COMMERCE SUBJECTS OR ANY COMPUTER APPLICATION RELATED SUGGESTIONS OR SAMPLE QUESTION PAPER...
SO KINDLY MAIL US WITH YOUR QUESTION AND MENTION YOUR NAME AND CONTACT NO.. AND MAIL US TO " [email protected] "

we are happy to inform you that prochesta is going to start new batch for commerce student of class XI-XII for the academic session 2016-17. @100/- so hurry up and lets join us. learn better to score better.
besides this we provides basic computer knowledge and some of professional computer courses as a student can get a good job.
finally we are happy to inform you that we are connected with a job consultancy. which is totaly free no donation charges , no deposite money, no cut off 1/2 month salary. its totaly free for our students.

Thank you all students.

BANK RECONCILIATION STATEMENT
Meaning :
Pass book is your Banker’s Statement where entries recorded as
per your Bank Records. Cash book is your own record of Bank transactions.Often we find mismatch between our records and bank records. To reconcile or match these two records we prepare Bank Reconciliation Statement. This statement will start with either our balance or banker’s balance and end with banker’s balance or our balance respectively.
The common reasons for mismatch would be the time lag due to cheques clearing formalities, Bank charges automatically debited, etc.,

Format of Bank Reconciliation Statement Balance as per Pass Book

Add : 1.Cheques deposited but not yet presented and credited.
2.Insurance Premium paid and bank charges entered in pass book but not recorded in cash book.
3.Interest debited in pass book but not yet recorded in cash book
4.Payments like telephone charges or to Creditors made directly by the bank but not entered in cash book
5.Wrong Debit made in the pass book or wrong credit made in the cash book.
Less : 1.Cheques issued but not yet presented.
2.Interest credited by the bank but not credited in the cash book
3.Dividend, Interest, etc. received directly by the bank on behalf of the client.
4.Direct receipts from Customers to the bank.
5.Wrong credit made in the pass book or wrong debit made in the cashbook

Dear Professional Colleague

Service tax leviable on any services provided by Government or Local Authority to a Business Entity w.e.f 1-4-2016 and issues therein ..

Background

Presently, in terms of Section 66D(a)(iv) of the Finance Act, 1994 ( “the Finance Act” ) read with Rule 2(1)(d) of the Service Tax Rules, 1994 (“the Service Tax Rules”), only ‘support services’ provided by Government or a Local authority to a Business Entity are liable to Service tax under Reverse Charge except (1) renting of immovable property, and (2) services specified in sub-clauses (i), (ii) and (iii) of clause (a) of Section 66D of the Finance Act.

Section 66D(a) of the Finance Act existing as on date is reproduced hereunder for ease of reference:
“66D. The negative list shall comprise of the following services, namely:--
(a) services by Government or a local authority excluding the following services to the extent they are not covered elsewhere-

(i) services by the Department of Posts by way of speed post, express parcel post, life insurance and agency
services provided to a person other than Government;

(ii) services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport;

(iii) transport of goods or passengers;

(iv) support services other than services covered under clauses

(i) to (iii) above, provided to business entities;”

However, the Finance Act, 2015 vide Section 109(1) thereof, proposed to substitute the words ‘support services’ by the words ‘any service’, which was supposed to come into effect from such date as the Central Government may notify, by notification in the Official Gazette.

Supriyo

Class xi accountancy sylbus pattern

Accountancy Class 11 Syllabus

Course Structure

Unit Topic Marks
Part A :- Financial Accounting - I

1. Theoretical Framework 15
2. Accounting Process 35

Part B :- Financial Accounting - II

3. Financial Statements of Sole Proprietorship 15
4. Financial Statements of Non-Profits 15
5. Computers in Accounting 10

Part C :-Project Work 10


Total Marks 100