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Section iv mis -excise audit formats

spandane
spandane

This document provides a format for compiling management information from a company. It includes sections for obtaining key documents, production and capacity details, bills of material, supplier and customer lists, price lists, stock reconciliations, financial statements, and a manufacturing process chart. The format is designed to systematically collect essential operational and financial information for examining a company's performance over multiple periods.

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SSeeccttiioonn IIVV MMaannaaggeemmeenntt IInnffoorrmmaattiioonn SSyysstteemm ((MMIISS)) EExxcciissee AAuuddiitt FFoorrmmaattss CCoommppiilleedd bbyy:: SSppaannddaannee
Compiled by Spandane Management Information System www.spandane.com Name of the Company Inspection Period List of Documents to be obtained Sr. No. Year / Period A 1 Audited Accounts 2 Audit Report 3 Tax Audit Report 4 Directors Report 5 Cost Audit Report 6 IT Return 7 Service Tax return 8 Stock Statement given to bank as on 9 10 11 12 13 14 B Statements to be obtained: 1 Production & Capacity Utilization (%) 2 Bill of Material 3 List of main suppliers & their addresses, terms etc. 4 List of main customers & their addresses, terms etc. 5 Price list of FG 6 Prices of RM over last 12 / 24 / months 7 Prices of FG over last 12 / 24 / months 8 Stock as per books & as submitted to Bank 9 List of Bank Accounts & Limits enjoyed. 10 Sales & UPR 11 FG Qty. Reconciliation. 12 RM Qty. Reconciliation. 13 RM Consumptionstandard & actual variation 14 Comparative Profit & Loss A/C 15 Comparative Balance sheet 16 Manufacturing Process Chart
Compiled by Spandane 1 Management Information System Name of the Company Inspection Period 01-Capacity, Production & Capacity Utilization (%) Year Year Sr. No. Product Licensed Installed Per shift/ Total Production % Licensed Installed Production % 1 2 3 4 5 6 7 8 9 10 Capacity Utilization: Production divided by Installed Capacity x 100 www.spandane.com
Compiled by Spandane 2 Management Information System www.spandane.com Name of the Company Inspection Period 02-Bill of Material Products Sold Product: Product: Product: RM Unit Cost Rs. RM Unit Cost Rs. RM Unit Cost Rs.
Compiled by Spandane 3 Management Information System www.spandane.com Name of the Company Inspection Period 03-List of main suppliers & their addresses, terms etc. Sr. No. Name, Address & Telephone Item Supply contract 1 2 3 4 5 6
Section iv mis -excise audit formats
Compiled by Spandane 4 Management Information System www.spandane.com Name of the Company Inspection Period 04-List of main customers & their addresses, terms etc. Sr. No. Name, Address & Telephone Item Supply contract 1 2 3 4 5 6
Compiled by Spandane 5 Management Information System www.spandane.com Name of the Company Inspection Period 05-Price list of Finished Goods Sr. No. Item Unit Rate Terms (Advance, Delivery period, taxes, forwarding etc.) 1 2 3 4 5 6 7 8 9 10
Section iv mis -excise audit formats
Compiled by Spandane 6 Management Information System www.spandane.com Name of the Company Inspection Period 06-Prices of RM over last 12 / 24 / months Sr. No. Raw Material Unit Dates Rs. Rs. Rs. Rs. Rs. Rs. 1 2 3 4 5 6 7 8 9 10
Compiled by Spandane 7 Management Information System www.spandane.com Name of the Company Inspection Period 07-Prices of FG over last 12 / 24 / months Sr. No. Finished Goods Unit Dates Rs. Rs. Rs. Rs. Rs. Rs. 1 2 3 4 5 6 7 8 9 10
Compiled by Spandane 8 Management Information System www.spandane.com Name of the Company Inspection Period 08-Stock as per books & as submitted to Bank (Rs / Rs000) Month Stock As per Books Stock as per Stock Statement given to bank. RM WIP FG Total RM WIP FG Total
Compiled by Spandane 9 Management Information System www.spandane.com Name of the Company Inspection Period 09-List of Bank Accounts & Limits enjoyed. Sr. No. A/C No. Name, Address, Tel, BM Limits enjoyed 1 2 3 4 5 6
Compiled by Spandane Management Information System
Compiled by Spandane 10 Management Information System www.spandane.com Name of the Company Inspection Period 10-Sales (Excl. Excise, Sales Tax) & UPR Year / Period Sr. No. Product Qty UPR Rs000 Qty UPR Rs000 Qty UPR Rs000 1 2 3 4 5 6 7 8 9
Compiled by Spandane Management Information System www.spandane.com 11 Name of the Company Inspection Period 11-Finished Goods Qty. Reconciliation. Period Sr. No. Product Total 1 Opening Stock Unit Add; Production Add: Returns Less: Sales Closing Stock Sr. No. Product Total 2 Opening Stock Add; Production Unit Add: Returns Less: Sales Closing Stock
Compiled by Spandane Management Information System www.spandane.com 12 Sr. No. Product Total 3 Opening Stock Unit Add; Production Add: Returns Less: Sales Closing Stock Sr. No. Product Total 4 Opening Stock Unit Add; Production Add: Returns Less: Sales Closing Stock Sr. No. Product Total 5 Opening Stock Unit Add; Production Add: Returns Less: Sales Closing Stock
Compiled by Spandane Management Information System www.spandane.com 13 Name of the Company Inspection Period 12-Raw Material Qty. Reconciliation. Period Sr. No. Raw Material Total 1 Opening Stock Unit Add: Purchases Less: Returns Less: Consumption Closing Stock Sr. No. Raw Material Total 2 Opening Stock Unit Add: Purchases Less: Returns Less: Consumption Closing Stock
Compiled by Spandane Management Information System www.spandane.com 14 Sr. No. Raw Material Total 3 Opening Stock Unit Add: Purchases Less: Returns Less: Consumption Closing Stock Sr. No. Raw Material Total 4 Opening Stock Unit Add: Purchases Less: Returns Less: Consumption Closing Stock Sr. No. Raw Material Total 5 Opening Stock Unit Add: Purchases Less: Returns Less: Consumption Closing Stock
Compiled by Spandane 15 Management Information System www.spandane.com Name of the Company Inspection Period 13-RM Consumption in Qty.Standard & Actual variation Product Production Raw Material Standard (Bill of material) Actual Variation Per unit Total (St.12) Product Production Raw Material Standard (Bill of material) Actual Variation Per unit Total (St.12) Product Production Raw Material Standard (Bill of material) Actual Variation Per unit Total (St.12)
Compiled by Spandane 16 Management Information System www.spandane.com 14-Profit & Loss A/C Rs000 Sr. No. % % % % % 1.1 Sales 1.2 1.3 1.4 Sub-total (1.1 to 1.3) 1.5 Increase (decrease) in stock 1.6 Other income 1.0 Total 2.1 Material 2.2 Power & Fuel 2.3 Personnel cost. 2.4 Admn, Marketing cost 2.5 Interest 2.6 Depreciation 2.0 Total 3.0 Loss (1-2) Gross Profit PBIT PBITD Internal Generation Fixed Expenses Variable Expenses
Compiled by Spandane 17 Management Information System www.spandane.com 15-Balance Sheet Rs000 Sr. No. Liabilities 31-03-200 31-03-200 31-03-200 1.1 Share Capital 1.2 Share application money 1.3 Reserves & Surplus 1.0 Net Worth 2.0 Secured Loans: 2.1 Term Loan 2.2 Cash Credit 2.3 2.0 Sub-Total 3.0 Unsecured Loans: 3.1 Directors loans 3.2 Others 3.0 Sub-Total Current Liabilities: 4.1 Current Liabilities 4.2 Others 4.0 Sub-Total 5.0 TOTAL (1to4) Assets 6.0 Fixed Assets: 6.1 Gross Block 6.2 Less: Cum. Depreciation 6.0 Fixed Assets-WDV 7.0 Investment 8.0 Current Assets: 8.1 Stock 8.2 Debtors 8.3 Cash & Bank balances 8.4 Loans & Advances 8.0 Sub-Total 9.0 Deferred Tax Assets 10.1 Preliminary expenses 10.2 Debit bal. Of Profit & Loss a/c 10.3 Deferred Revenue Expenditure 10.0 Sub-Total 11.0 TOTAL (6to10) Capital Employed (11-4) Current Liabs. Incl. CC Net Worth less Loss
Compiled by Spandane 18 Management Information System www.spandane.com Name of the Company Inspection Period 16- Manufacturing Process Chart Product: Sr. No. Process Raw Material / Input from Process- Output 1 Sr. No. Process Raw Material / Input from Process- Output 2 Sr. No. Process Raw Material / Input from Process- Output 3 Sr. No. Process Raw Material / Input from Process- Output 4
Compiled by Spandane Management Information System www.spandane.com 19 Sr. No. Process Raw Material / Input from Process- Output 5 Sr. No. Process Raw Material / Input from Process- Output 6 Sr. No. Process Raw Material / Input from Process- Output 7 Sr. No. Process Raw Material / Input from Process- Output 8

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Section iv mis -excise audit formats

  • 1. SSeeccttiioonn IIVV MMaannaaggeemmeenntt IInnffoorrmmaattiioonn SSyysstteemm ((MMIISS)) EExxcciissee AAuuddiitt FFoorrmmaattss CCoommppiilleedd bbyy:: SSppaannddaannee
  • 2. Compiled by Spandane Management Information System www.spandane.com Name of the Company Inspection Period List of Documents to be obtained Sr. No. Year / Period A 1 Audited Accounts 2 Audit Report 3 Tax Audit Report 4 Directors Report 5 Cost Audit Report 6 IT Return 7 Service Tax return 8 Stock Statement given to bank as on 9 10 11 12 13 14 B Statements to be obtained: 1 Production & Capacity Utilization (%) 2 Bill of Material 3 List of main suppliers & their addresses, terms etc. 4 List of main customers & their addresses, terms etc. 5 Price list of FG 6 Prices of RM over last 12 / 24 / months 7 Prices of FG over last 12 / 24 / months 8 Stock as per books & as submitted to Bank 9 List of Bank Accounts & Limits enjoyed. 10 Sales & UPR 11 FG Qty. Reconciliation. 12 RM Qty. Reconciliation. 13 RM Consumptionstandard & actual variation 14 Comparative Profit & Loss A/C 15 Comparative Balance sheet 16 Manufacturing Process Chart
  • 3. Compiled by Spandane 1 Management Information System Name of the Company Inspection Period 01-Capacity, Production & Capacity Utilization (%) Year Year Sr. No. Product Licensed Installed Per shift/ Total Production % Licensed Installed Production % 1 2 3 4 5 6 7 8 9 10 Capacity Utilization: Production divided by Installed Capacity x 100 www.spandane.com
  • 4. Compiled by Spandane 2 Management Information System www.spandane.com Name of the Company Inspection Period 02-Bill of Material Products Sold Product: Product: Product: RM Unit Cost Rs. RM Unit Cost Rs. RM Unit Cost Rs.
  • 5. Compiled by Spandane 3 Management Information System www.spandane.com Name of the Company Inspection Period 03-List of main suppliers & their addresses, terms etc. Sr. No. Name, Address & Telephone Item Supply contract 1 2 3 4 5 6
  • 7. Compiled by Spandane 4 Management Information System www.spandane.com Name of the Company Inspection Period 04-List of main customers & their addresses, terms etc. Sr. No. Name, Address & Telephone Item Supply contract 1 2 3 4 5 6
  • 8. Compiled by Spandane 5 Management Information System www.spandane.com Name of the Company Inspection Period 05-Price list of Finished Goods Sr. No. Item Unit Rate Terms (Advance, Delivery period, taxes, forwarding etc.) 1 2 3 4 5 6 7 8 9 10
  • 10. Compiled by Spandane 6 Management Information System www.spandane.com Name of the Company Inspection Period 06-Prices of RM over last 12 / 24 / months Sr. No. Raw Material Unit Dates Rs. Rs. Rs. Rs. Rs. Rs. 1 2 3 4 5 6 7 8 9 10
  • 11. Compiled by Spandane 7 Management Information System www.spandane.com Name of the Company Inspection Period 07-Prices of FG over last 12 / 24 / months Sr. No. Finished Goods Unit Dates Rs. Rs. Rs. Rs. Rs. Rs. 1 2 3 4 5 6 7 8 9 10
  • 12. Compiled by Spandane 8 Management Information System www.spandane.com Name of the Company Inspection Period 08-Stock as per books & as submitted to Bank (Rs / Rs000) Month Stock As per Books Stock as per Stock Statement given to bank. RM WIP FG Total RM WIP FG Total
  • 13. Compiled by Spandane 9 Management Information System www.spandane.com Name of the Company Inspection Period 09-List of Bank Accounts & Limits enjoyed. Sr. No. A/C No. Name, Address, Tel, BM Limits enjoyed 1 2 3 4 5 6
  • 14. Compiled by Spandane Management Information System
  • 15. Compiled by Spandane 10 Management Information System www.spandane.com Name of the Company Inspection Period 10-Sales (Excl. Excise, Sales Tax) & UPR Year / Period Sr. No. Product Qty UPR Rs000 Qty UPR Rs000 Qty UPR Rs000 1 2 3 4 5 6 7 8 9
  • 16. Compiled by Spandane Management Information System www.spandane.com 11 Name of the Company Inspection Period 11-Finished Goods Qty. Reconciliation. Period Sr. No. Product Total 1 Opening Stock Unit Add; Production Add: Returns Less: Sales Closing Stock Sr. No. Product Total 2 Opening Stock Add; Production Unit Add: Returns Less: Sales Closing Stock
  • 17. Compiled by Spandane Management Information System www.spandane.com 12 Sr. No. Product Total 3 Opening Stock Unit Add; Production Add: Returns Less: Sales Closing Stock Sr. No. Product Total 4 Opening Stock Unit Add; Production Add: Returns Less: Sales Closing Stock Sr. No. Product Total 5 Opening Stock Unit Add; Production Add: Returns Less: Sales Closing Stock
  • 18. Compiled by Spandane Management Information System www.spandane.com 13 Name of the Company Inspection Period 12-Raw Material Qty. Reconciliation. Period Sr. No. Raw Material Total 1 Opening Stock Unit Add: Purchases Less: Returns Less: Consumption Closing Stock Sr. No. Raw Material Total 2 Opening Stock Unit Add: Purchases Less: Returns Less: Consumption Closing Stock
  • 19. Compiled by Spandane Management Information System www.spandane.com 14 Sr. No. Raw Material Total 3 Opening Stock Unit Add: Purchases Less: Returns Less: Consumption Closing Stock Sr. No. Raw Material Total 4 Opening Stock Unit Add: Purchases Less: Returns Less: Consumption Closing Stock Sr. No. Raw Material Total 5 Opening Stock Unit Add: Purchases Less: Returns Less: Consumption Closing Stock
  • 20. Compiled by Spandane 15 Management Information System www.spandane.com Name of the Company Inspection Period 13-RM Consumption in Qty.Standard & Actual variation Product Production Raw Material Standard (Bill of material) Actual Variation Per unit Total (St.12) Product Production Raw Material Standard (Bill of material) Actual Variation Per unit Total (St.12) Product Production Raw Material Standard (Bill of material) Actual Variation Per unit Total (St.12)
  • 21. Compiled by Spandane 16 Management Information System www.spandane.com 14-Profit & Loss A/C Rs000 Sr. No. % % % % % 1.1 Sales 1.2 1.3 1.4 Sub-total (1.1 to 1.3) 1.5 Increase (decrease) in stock 1.6 Other income 1.0 Total 2.1 Material 2.2 Power & Fuel 2.3 Personnel cost. 2.4 Admn, Marketing cost 2.5 Interest 2.6 Depreciation 2.0 Total 3.0 Loss (1-2) Gross Profit PBIT PBITD Internal Generation Fixed Expenses Variable Expenses
  • 22. Compiled by Spandane 17 Management Information System www.spandane.com 15-Balance Sheet Rs000 Sr. No. Liabilities 31-03-200 31-03-200 31-03-200 1.1 Share Capital 1.2 Share application money 1.3 Reserves & Surplus 1.0 Net Worth 2.0 Secured Loans: 2.1 Term Loan 2.2 Cash Credit 2.3 2.0 Sub-Total 3.0 Unsecured Loans: 3.1 Directors loans 3.2 Others 3.0 Sub-Total Current Liabilities: 4.1 Current Liabilities 4.2 Others 4.0 Sub-Total 5.0 TOTAL (1to4) Assets 6.0 Fixed Assets: 6.1 Gross Block 6.2 Less: Cum. Depreciation 6.0 Fixed Assets-WDV 7.0 Investment 8.0 Current Assets: 8.1 Stock 8.2 Debtors 8.3 Cash & Bank balances 8.4 Loans & Advances 8.0 Sub-Total 9.0 Deferred Tax Assets 10.1 Preliminary expenses 10.2 Debit bal. Of Profit & Loss a/c 10.3 Deferred Revenue Expenditure 10.0 Sub-Total 11.0 TOTAL (6to10) Capital Employed (11-4) Current Liabs. Incl. CC Net Worth less Loss
  • 23. Compiled by Spandane 18 Management Information System www.spandane.com Name of the Company Inspection Period 16- Manufacturing Process Chart Product: Sr. No. Process Raw Material / Input from Process- Output 1 Sr. No. Process Raw Material / Input from Process- Output 2 Sr. No. Process Raw Material / Input from Process- Output 3 Sr. No. Process Raw Material / Input from Process- Output 4
  • 24. Compiled by Spandane Management Information System www.spandane.com 19 Sr. No. Process Raw Material / Input from Process- Output 5 Sr. No. Process Raw Material / Input from Process- Output 6 Sr. No. Process Raw Material / Input from Process- Output 7 Sr. No. Process Raw Material / Input from Process- Output 8