Birla Cement Corporation- Chittorgarh

Audit 2015-16 23.04.2016

INDEX

S.No. Particulars Remarks

1 Main Audit Points (With enclosures) In Separate Folder
2 Unaudited Financial results as on 31.03.16 In Separate Folder
3 Segment wise results, revenue and capital employed on 31.03.16 In Separate Folder
4 Balance Sheet and Statement of P & L a/c of BCW In Separate Folder
5 Grouping of Balance Sheet and P & L a/c of BCW In Separate Folder
6 Trial Balance of BCW
7 Summary of production, despatch and stock of cement
8 Summary of Stock
8.1 Raw Material
8.2 Work in Progress
8.3 Finished Goods
9 Certificate for sales realisation
10 Comparative Statement of Costing
11 Statement of Opening, Purchase, Consumption and Stock of Raw Material, Coal & Bags. In Separate Folder
12 Details covered U/s 43B In Separate Folder
13 Fixed Assets
13.1 Statement of Depreciation as per Income Tax Act.
13.2 Comparative Statement of Depreciation of 1.04.2016 to31.03.2016
13.3 Summary of Foreign exchange gain / loss as per Section 43A
13.4 Summary of Foreign exchange gain / loss as per Section 46A
13.5 Details of Block Expenditure(Addition)
13.6 Details of CWIP
13.7 Installation Certificate
13.8 Details of Profit or Loss on Sales of Fixed Assets.
13.9 Details of Fixed Assets discarded during the year
13.10 Interest Capitalization
13.11 Details of Excess Depreciation written back
14 Bank Reco & Certificates
14.1 Unit Banks (15 Banks)
14.2 Depot Banks (6 Banks)
15 Other Assets
15.1 Statement of Sundry Debtors
15.2 Details of Debtors secured against Investments
15.3 Cenvat Receivable
15.4 Material at Port as on 31.03.2016
15.5 Goods In Transit as on 31.03.2016
15.6 PLA Reconciliation
15.7 Travelling Advance
15.8 Advance for Co.'s Work
15.9 Staff Loan
15.10 Summary of Prepaid Expenses ( Current and Non-Current)
15.11 Details of Other Receivables
15.12 Details of Pending Claims
16 Physical Verification
16.1 Cash Balance Certificate
16.2 Physical cash counting
17 Liabilities
17.1 Unpaid Bonus
17.2 Unpaid Wages
17.3 Unpaid Salary
17.4 Reconciliation of PF
17.5 Reconciliation of ESI
17.6 ESI Balance at Depots
17.7 TDS
17.8 Service Tax
18 Provisions
18.1 Provision for Advertisement Expenses
18.2 Provision against Annual Discount for year 15-16
18.3 Expenses Provision of Depots
18.4 Brokerage
19 Expenses
19.1 Sales Promoter Commission
19.2 Distributors Commission
19.3 PD commission
19.4 Welfare Cess
19.5 Royalty
19.6 Environment & Health Cess
 19.7 Staff & Workers Welfare Expenses
19.8 General Charges
19.9 Travelling Expenses
19.10 Excise Duty
19.11 VAT & CST
19.12 Rent paid
19.13 Development Cess
19.14 Marking Fee
19.15 Details of CSR expenses
19.16 Pension
19.17 Insurance
19.18 Sundry Adjustment
19.19 Rates & Taxes
19.20 Summary of Interest
19.21 Law Charges
19.22 Bank Charges
19.23 Machinery Repairs Expenses
Income
20.1 Excess Liability written back
20.2 Interest Received from Bank & Interest Received from Others
20.3 Rent Received
20.4 Sale of Old Stores
20.5 Miscellaneous Reiepts & Income
20.6 Insurance & Other Claims
20.7 Sundry Balance Adjusted
21 Details for Notes Schedule
21.1 Details of Bills discounted with Banks (LC)
21.2 Details of Bank Guarantees
21.3 Details of amount paid under protest
21.4 Statement of Delivery of Pending Order under Block ( Capital Commitments)
21.5 Details of Forward and Futures against Buyers Credit , Loans.
21.6 Details of Buyer's Credit and Foreign Currency Long Term Loan
21.7 Details of Foreign Currency Payable
21.8 Details of Depreciation on Foreign Exchange Loss Capitalization
21.9 Summary Showing Details of PF/EPS
21.10 Import/Indigenous Consumption of Raw Material and Spare parts
21.11 Details of Landed Cost of Imported Raw Materials
21.12 CIF Value of Import
21.13 Foreign Currency Expenditure
21.14 Details of Foreign Travelling Expenditure
21.15 Details of Earnings in Foreign Currency
21.16 Details of Capital and Other Advances against Bank Guarantees
22 Other Papers
22.1 Details of Contracts in which Directors are interested U/s 299
22.2 Summary of Freight Reconciliation
22.3 Statement Showing Details of Departmental Transfer made
22.4 Details of Salary paid for Barnagar Unit
22.5 Forex Closing Rate as on 31.03.2016.
22.6 Statement of No. of Staff / Worker for the purpose of calculating Acturial Liability for Gratuity
Circular about royalty payable as per as per The Mines and Minerals ( Development and Regulation ) Amendment
22.7
Bill , 2015
22.8 Copy of Stay Order by Rajasthan Govt. for Bonus Payable for the year 2014-15
22.9 Working Papers for checking of Property Deeds of Leasehold Land, Freehold Land & other properties
22.10 Details of Secured Capital Advances as on 31.03.2016
22.11 Statement of Foreign Exchange Gain /Loss
23 CPC (Chanderia Power Chanderia)
23.1 Balance Sheet and Statement of P & L A/c In Separate Folder
23.2 Grouping of Balance Sheet and P & L a/c In Separate Folder
23.3 Trial Balance
24 CPC Expenses
24.1 Machine Repairs
24.2 Coal, Flyash Handling & Operations
24.3 O&M Water Treatment Plant
24.4 Repairs to Building
25 WHRS
25.1 Balance Sheet and Statement of P & L A/c In Separate Folder
25.2 Grouping of Balance Sheet and P & L a/c In Separate Folder
25.3 Trial Balance
26 WHRS Expenses
26.1 Machine Repairs
26.2 O&M Water Treatment Plant
26.3 Repairs to Building