Beruflich Dokumente
Kultur Dokumente
OF GAAP
S
Project Report
Submitted To
SCHOOL OF MANAGEMENT SCIENCES
S
S
For The Award Of
DDDF
Submitted By
SATYA BRAT
(Roll No. : PG/08/35)
DDDF
Certificate
Date:
ABSTRACT
ACKNOWLEDGEMENT
Date:
Declaration
Place: MUMBAI
SATYA BRAT
Dat
2 Abstract 5
3. Acknowledgement 6
4. declaration 7
6. Introduction 10-14
background
7. Mission 15
9. Competitor 35-36
16. References 62
CHAPTER PLAN
1. Company Profile
Organization History
Vision & Mission
Structure
AIR/SEA Export/import process
Clients of CPSA
Services of CPSA
Location
SWOT
Competitor
2. Objective of the Project
Chapter no.1
Introduction
and
background
Cargo Placement & Shipping Agency Pvt Ltd Mumbai
Page 36
COMPANY CPSA:
CMD
CEO
GENRAL
MANAGER
AIR EXPORT/
SENIOR ACCOUNTANT
IMPORT
BILLING SECTION
PAYMENT SECTION
company.
1) Shipping copy.
2) Custom duty.
3) Export copy.
4) Exchange control copy.
5) Warehouse copy
At last after handing over the report to the steamer company the
duplicate copy of custom, export, exchange control& warehouse
copy is handed over to custom along with invoice
detail and packing list.
Invoice
Packing list
SDF form
(Submitted in bank)
Report handed to
Steamer Company Costing
Examining report
Shipping copy
Custom copy
Export copy
Warehouse copy
AIR/SEA IMPORT PROCESS:
4) Invoice term:
Chalan):
TR6 is given to bank for payment.
D/O (delivery order) is issued by shipping
company.
Cargo is examined by custom
Bill of
landing
Shipping gives as
proof
Invoice
details Exporter issue
Invoice
term
CIF
Cargo Placement & Shipping Agency Pvt Ltd Mumbai
Page 36
Cost
insurance
freight
TR 6 given
to bank for FOB
payment Freight on bill
Issued by D/O
Checklist
Shipping delivery
Company order Prepared by
CPSA to custom
Bill of
Cargo is entry
examined
by custom Provided by
custom if
TR 6 + checklist is
ok
Clients of CPSA
RSEB
Sahara India
Toshiba
Product /services:
Export:
Consultancy on Policy, Procedures,
Documentation
Transportation
Customs clearance
Port clearance
Palletisation
Freight bookings
Warehousing
Pre-shipment documentation
Drawback claims
DEEC auditing
Special Features:
Daily updates and follow-ups
Personalized services
Special Services :
Import:
Pre-shipment documentation
Project Registration
Customs clearance
Port clearance
Reconciliation of projects
Projects of CPSA:
Corporation
Paras Dairy Group second hand dairy products
manufacturing units
LOCATION OF CPSA:
HEAD OFFICE:
Delhi
Indoor Calcutta
Mumbai (Head
office)
Cochin Chennai
Bangalore
WEAKNESSES:
Emerging markets.
Growing demand of services.
Changing customer interest through good
services.
New product/services uses.
New regulations.
New distribution channels.
text box anywhere in the document. Use the Text Box Tools tab to change the formatting
of the pull quote text box.]
THREATS:
New competitor.
Potential loss of financial backing.
New regulations.
Market saturation.
Bharti shipyard.
AL-Ameen Exporters
Aqualogistics
Challenge Logistics
Pacific Shipping
Vanguard Marine
United Shippers
Shipping Group
Analysis &
Interpreta GAAP
the reality "as is”: one should not try to make things
look prettier than they are. Typically, revenue should be
recorded only when it is certain and a provision should
be entered for an expense which is probable.
Principle of continuity: When stating financial
information, one should assume that the business will
not be interrupted. This principle mitigates the principle
of prudence: assets do not have to be accounted at their
disposable value, but it is accepted that they are at their
historical value (see depreciation).
Benefits of GAAP:
LEDGER RECONCILIATION:
LEDGER:
The debit and credit entries impact at least two ledger accounts
and it is usual to capture enough information in each leg of the
entry to be able to identify the other one. To extend the
comparison to your checkbook, if you also had a register for the
types of income and expenses you receive and pay, you could
set up a general ledger for yourself.
The general ledger provides data for the Balance Sheet and
either the Single-Step Income Statement or the Multi-Step
Income Statement (depending on which one the company
prepares.) The ledger can be electronic or physical depending
on whether you are using computer software or a manual
system.
different.
differences.
AUDITING:
This allows the end user to decide how much information about
each transaction will be entered into the cash book.
recorded data.
Voucher:
Chapter no.3
Analysis of
finding
Matching principle.
Limitation of
project
Suggesti
on
www.cargoplacement.com
www.google.com
www.icai.com