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UNIVERSITY OF MUMBAI

A PROJECT REPORT ON

APPLICABILITY OF PRE-COMMENCEMENT
CONSIDERATION & ITS APPLICATION TO
NON-PROFIT ORGANISATION WITH
REFERENCE TO CO-OPERATIVE BANKS.
SUBMITTED
IN PARTIAL FULFILLMENT OF THE REQUIREMENT FOR
THE AWARD OF THE DEGREE OF
MASTER OF COMMERCE
2013-2014 (SEM IV)

SUBMITTED BY
BHAIRI SWAPNA JANARDHAN
ROLL NO .34
UNDER THE GUIDANCE OF

PROF.A.D.WAGH

PADMASHRI ANNASAHEB JADHAV BHARATIYA SAMAJ UNNATI


MANDALS

B.N.N. COLLEGE, BHIWANDI

DIST. THANE 421 305

PADMASHRI ANNASAHEB JADHAV BHARATIYA SAMAJ UNNATI


MANDALS

B.N.N.COLLEGE
(ARTS, SCIENCE & COMMERCE)

CERTIFICATE
This is to certify that, Mr. BHAIRI SWAPNA JANARDHAN
(ROLL NO.34) Of Master of Commerce Semester IV (Academic Year
2013-2014) has successfully completed the project on applicability of
pre-commencement consideration & its application to non-profit
organization with reference to co-operative banks. and submitted the
project report in partial fulfillment of the requirement for the award of the
degree of M.Com (Semester III ) of University Of Mumbai.

________________
(Internal Examiner)

_________________
(Principal)
(Prof.U.D.Kadam)

_________________
(External Examiner)

Acknowledgement
I am deeply indebted to my project guide PROF. A.D.WAGH
who gave me the full support and co-operation to complete this
project. I would like to thanks him whole heartedly for having
impose his confidence in me and encouraging me in my
endeavors.
I would also like to express my gratitude to the staff of m.com
department for their kind co-operation and valuable assistance.
I would also like to be grateful to my parents, associates and
acquaintance who were indirectly involved in the completion of
this project.
I am thankful to my college B.N.N COLLEGE for considering
my project and extending help at all stages.

(BHAIRI SWAPNA JANARDHAN)

INDEX
Sr.No Particulars
1
Introduction to audit

Page.No
1

Income Tax Audit

Auditors

Tax Audit Procedures

Tax Audit Reports

Sole proprietorship

10

Audit Of Sole Trader

14

Illustration

15

Conclusion

26

10

Bibliography

27

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