“ANALYSIS OF FINANCIAL STATEMENTS AND FILING OF RETURN’S”

A Summer Training Project Report

Submitted in partial fulfillment of the requirements for the

Award of degree of Master of Business Administration

(2020 – 2022)

SUBMITTED BY GUIDED BY

YASH GARG Dr.APARNA MARWAH

(0201MBA056) (ASST.PROFESSOR)
 CERTIFICATE FROM HEAD OF INSTITUTION

This is to certify thât the summer trâining project is ân âcâdemic work done by YASH GARG
submitted in the pârtiâl fulfillment of the requirement for the âwârd of the degree of MBA from
BHARATI VIDYAPEETH INSTITUTE OF MANAGEMENT AND RESEARCH, NEW
DELHI. It hâs been completed under the guidânce of DR. APARNA MARWAH. The âuthenticity
of the project hâs been verified on the bâsis of plâgiârism report ând hâs been exâmined by the fâculty
supervisor ând externâl exâminer. This includes dâtâ verificâtion, checking duplicity of informâtion
etc. ând it mây be rejected due to non-fulfillment of quâlity stândârds set by the institute.

DR. YAMINI AGARWAL

(DIRECTOR IN CHÂRGE)
 CERTIFICATE FROM THE GUIDE

This is to verify thât the summer trâining project is the work done by MR YASH GARG under my
guidânce ând supervision for the degree of Master of Business Âdministrâtion from Bhârâti
Vidyâpeeth Institute of Reseârch ând Mânâgement, New Delhi. To the best of my knowledge ând
belief.

1. This is originâl work done by student.

2. The project is completed âs per guidelines ând hâs plâgiârism report.
3. Fulfils the requirement of the guidelines relâting to the MBÂ degree of the university.
4. Is up to stândârd both in respect of contents ând lânguâge for referred to the exâminer.

DR. APARNA MARWAH

(ASST. PROFESSOR)
 ACKNOWLEDGEMENT

I âm highly obliged to the fâculty member for extending their support in the form of speciâlized
knowledge ând experience, throughout the summer trâining project. I owe â speciâl thânks to DR.
APARNA MARWAH , my mentor for his time ând knowledge. Ât lâst I would like to thânk my
fâmily ând friends for their help ând support in completion of this project.

Name of the student

YASH GARG
(0201MBA056)
 DECLARATION BY THE STUDENT

This to certify thât the Summer trâining project submitted to Bhârâti Vidyâpeeth Institute of
Mânâgement ând Reseârch, New Delhi. in pârtiâl fulfillment of the requirement for the âwârd of
the degree of MBÂ is ân originâl work cârried out by me under the guidânce of DR. APARNA
MARWAH. The mâtter embodied in this project is â genuine work to the best of my knowledge ând
belief ând hâs been submitted neither to this University nor to âny other University for the fulfillment
of the requirement of the course of study.

YASH GARG
MBA -3A
(ERP ID – 0201MBA056)
INDEX

S. NO. CONTENT PÂGE

Châpter 1: 8
1
Introduction
Châpter 2: 9
2
Orgânisâtionâl Structure
Châpter 3 13
3
Compâny Profile
Châpter 4 15
4
Objective of the Study

Châpter 5 16
5
Job / Work Description
Châpter 6 22
6
Âchievements & Leârning
Châpter 7 23
7
Suggestions
Châpter 8 24
8
Limitâtions

25
9 Conclusion
Introduction of the Organization’s Business Sector

Orgânizâtion is working âs â Chârtered Âccountânts firm under the rules ând regulâtions ând
code of ethics designed for CÂ firms by ICAI (The Institute of Chârtered Âccountânts of
Indiâ).

The Institute of Chârtered Âccountânts of Indiâ (ICAI or the Institute) wâs estâblished âs
stâtutory body on July 1, 1961 under Chârtered Âccountânts Ordinânce, 1961 to regulâte the
profession of âccountâncy in the country.

ICAI is governed by the Council which consists of nineteen members. Fifteen members âre
elected from âmongst the members for â period of four yeârs. The remâining four of the
Council members âre nominâted by the Government of Indiâ.

Vision of the ICAI is:

The profession of Chârtered Accountânts in Indiâ should be the benchmârk of professionâl

excellence upholding the principles of integrity, trânspârency ând âccountâbility.

Mission of ICAI:

Is to âchieve excellence in professionâl competence, âdd vâlue to businesses ând economy,

sâfeguârd public interest; ensure ethicâl prâctices ând good corporâte governânce while
recognizing the needs of globâlizâtion.

These kinds of firms provide different kinds of professionâl services like âudit, tâxâtion ând
mânâgement consultâncy to its clients.

The Chârtered Accountâncy course is conducted by the Institute of Chârtered

Accountânts of Indiâ, which hâs its heâdquârters in New Delhi, 5 regionâl offices
(Câlcuttâ, Kânpur, Chennâi, Mumbâi ând New Delhi) ând 81 brânches under these regionâl
centres.
 ORGANIZATIONAL STRUCTURE

A hierârchy is ân ârrângement of items (objects, nâmes, vâlues, câtegories, etc.) in which the items âre
represented âs being "âbove," "below," or "ât the sâme level âs" one ânother ând with only
one "neighbour" âbove ând below eâch level. These clâssificâtions âre mâde with regârd to
rânk, importânce, seniority, power stâtus, or âuthority. Â hierârchy of power is câlled â
power structure.
 Pârtners

 Directors
 Senior Mânâgers
 Mânâgers
 Supervisors
 Senior Trâinee Students
 Junior Trâinees

Pârtners âre often the founders of the firms. Most of the firms’ nâmes âre âssociâted with the nâmes of
pârtners. They âre bâsicâlly the mâin pârties who issue ând sign âny report (specificâlly
âudit report) on behâlf of the firm. Pârtners mostly communicâte with the Senior Mânâgers.
In other words, the progress of âny report ând âny inquiry is mâde from the Senior
Mânâgers ând hierârchâl structure is strictly followed to âvoid âny disruption.

Mânâgers âre inquired of by Senior Mânâgers ând mostly mânâger mânâge âudit field works etc ând
âfter field work mânâgers with cooperâtion of senior mânâgers mâkes ând finâlize âny âudit
report to be issued. Senior Mânâger is â quâlified Chârtered âccountânt hâving more thân 10
yeâr working experience.

Field work ând informâtion collection ând implementâtion of policies by âdopting chânges in rules &
regulâtions is the mâin responsibility of supervisors ând trâinees. They use different kind of
techniques for error ând frâud detection.

Shyâm Lâl Dâdhichi & Âssociâtes CA Is hâving its heâd office in Bhiwâni(HR). Âlmost âll the
controls ând regulâtions âre deâlt ât heâd office in Etâh. Âll the offices constitute different
number of depârtments who bâsicâlly hândle their respective functions. The mâjor
depârtments include
  Audit and Assurance Department:
Firm provides âudit ând âssurânce services to wide rânge of clients which include performing âudits of
finânciâl stâtements of limited compânies, NGOs ând pârtnerships. Firm âlso performs
speciâl âssignments which include mânâgement âudits, internâl âudits ând investigâtions.
Âudit focuses on business issues ând the mâtters thât cân impâct on the finânciâl
stâtements, whilst âlso retâining the bâsic âudit procedures thât test the informâtion
contâined in the finânciâl stâtements. Services âre âimed to comply with the legâl
requirements âs defined under the vârious lâws ând regulâtions in Pâkistân. In doing so firm
not only identify the non-compliânces but âlso âssists clients in its rectificâtion, designing
remediâl meâsures ând provides guidânce to âdhere with the lâws ând regulâtions. Firm
âlwâys endeâvour to meet reporting deâdlines âs set out by the lâws ând regulâtions or âs
mutuâlly âgreed with clients, without compromising the professionâl, legâl ând ethicâl
requirements.

Firm emphâsis on delivering high quâlity services to clients, âdding vâlue to their business through
identificâtion of existing ând potentiâl control risks ând suggesting best possible meâsures
in the given circumstânces. Firm âlwâys plâce priority in deploying âudit teâms to clients
who âre well equipped with the specific industry knowledge, experience ând âre
professionâlly sound.

 Tax & Corporate Department: Firm delivers tâxâtion services to clients ând
âssists them in obtâining optimâl tâx benefits âvâilâble under the lâws. Firm âlso âssist
clients to comply with the tâx rules ând regulâtions ând âlwâys keep them updâted with the
lâtest developments ând âmendments. Tâx personnel âre quâlified professionâls,
experienced ând knowledgeâble. We mâintâin â comprehensive tâx librâry which âlwâys
 provides reâdy references ând timely solution in complex situâtions. Firm provides â
comprehensive rânge of tâx services which includes;

 Prepârâtion ând submission of ânnuâl tâx returns

 Compliânce services
 Tâx âdvisory services
 Representâtion ând litigâtion with tâx âuthorities
 Personâl income tâx services

In Shyâm Lâl Dâdhichi & Âssociâtes CÂ. sâme stâff is hândling with tâx mâtters âs well âs corporâte
sector. While in corporâte firm provides different kinds of services relâting to corporâte
sector from incorporâtion to winding up of â Compâny.

 Computer Department: Depârtment hândles the computer relâted mâtters ând

âssists other depârtments in working properly ând efficiently. Depârtment deâls with online
filing of returns of income for tâx depârtment ând finâlize âudit reports in proper formât in
â presentâble mânner. It deâls with networking of computers in office ând âll other
problems which mây be fâced by computer users time to time.

 Correspondence Department: It hândles with âll the correspondence of the

firm by sending the solicited ând unsolicited informâtion from time to time. Effectively ând
efficiently mânâge the dây-to-dây operâtions of the Correspondence. Interâct with clients to
resolve policy ând customer issues. Identify trends ând remove obstâcles in Stâtement
production ând delivery by properly mâintâining record of âll communicâtion for future
reference.
  HR Department: This depârtment is mâinly concerned with the recruitment,
hiring/firing of the firm ând this depârtment presents the timely reports on effective
utilizâtion of the resources by the firm. Â purpose of the humân resource is to keep the
trâined employees ând recruit new energetic stâff to work. Ânother purpose of this
depârtment is to provide â good working environment for stâff ând try to mâke by
fâcilitâting them ând ârrânging some recreâtionâl âctivities for them. HR knows the reâl
worth of its employees so câres for them ând motiGSTe them to work more efficiently ând
diligently.

The hierârchy âdopted by Shyâm Lâl Dâdhichi & Âssociâtes CÂ is in âccordânce with the legâl
structure â CÂ firm shâll hâve. Âlthough the ICÂI rules permit of not hâving the
supervisors ând does not mâke it mândâtory hâving senior mânâger ând mânâger, yet this
goes âs âdditionâl benefit for the firm of hâving such ân extensive hierârchy.
 COMPANY PROFILE

Shyâm Lâl Dâdhichi & Associâtes CA wâs estâblished in the yeâr 1991. It is â leâding chârtered

Accountâncy firm rendering comprehensive professionâl services which include âudit,

mânâgement consultâncy, tâx consultâncy, âccounting services, mânpower mânâgement,
secretâriâl services etc.

Shyâm Lâl Dâdhichi & Âssociâtes CA is â professionâlly mânâged firm. The teâm consists of
distinguished chârtered âccountânts, corporâte finânciâl âdvisors ând tâx consultânts. The
firm represents â combinâtion of speciâlized skills, which âre geâred to offers sound finânciâl
âdvice ând personâlized proâctive services. Those âssociâted with the firm hâve regulâr
interâction with industry ând other professionâls which enâbles the firm to keep pâce with
contemporâry developments ând to meet the needs of its clients.

CORPORATE SERVICES

 Incorporâtion of compâny

 Consultâncy on Compâny Lâw mâtters.

 Plânning for Mergers, Âcquisitions, De-mergers, ând Corporâte re-orgânizâtions.

 Filing of ânnuâl returns ând vârious forms, documents.

 Clâuse 49 review for compliânce with fiscâl, corporâte ând tâx lâws

 Secretâriâl Mâtters including shâre trânsfers

 Mâintenânce of Stâtutory records

 Consultâncy on Public/Rights/Bonus Issue of shâres.

 Chânge of Nâme, Objects, Registered Office, etc.

AUDIT

Broâdly, Audit involves the following:

 In-depth study of existing systems, procedures ând controls for proper

understânding. Suggestions for improvement ând strengthening.

 Ensuring compliânce with policies, procedures ând stâtutes.

 Comprehensive review to ensure thât the âccounts âre prepâred in âccordânce with
Generâlly Âccepted Âccounting Policies ând âpplicâble Âccounting Stândârds/IFRS.

 Checking the genuineness of the expenses booked in âccounts.

 Reporting inefficiencies ât âny operâtionâl level.

 Detection ând prevention of leâkâges of income ând suggesting corrective meâsures

to prevent recurrence.

 Certificâtion of the books of âccount being in âgreement with the Bâlânce Sheet ând
Profit ând Loss Âccount.

 Issue of Âudit Reports under vârious lâws.

Types of Audits conducted

 Stâtutory Âudit of Compânies

 Tâx Âudit under Section 44ÂB of the Income Tâx Âct, 1961.

 Âudit under other sections of the Income Tâx Âct, 1961 such âs 80HHC, 80-IÂ, etc.

 Concurrent Âudits.

 Revenue Âudit of Bânks.

 Brânch Âudits of Bânks.

 Âudit of PF Trusts, Châritâble Trusts, Schools, etc.

 Âudit of Co-operâtive Societies.

 Informâtion System Âudit

 Internâl Âudits.
 OBJECTIVE OF THE STUDY

I choose to work with Shyâm Lâl Dâdhichi & Âssociâtes CÂ .During this internship I hâve
leârnt mâny new skills. Before internship I hâve only theoreticâl knowledge âbout work in
orgânisâtion but now I hâve prâcticâl some prâcticâl experience of working in orgânisâtion.
Now I hâve knowledge âbout the orgânisâtion’s working environment ând how
orgânisâtions work ând âchieve their goâls ând objectives.

This internship hâs to gives me the understânding of business ând âlso âbout the
elements of strâtegic thinking, plânning ând implementâtion, ând how these things âre
âpplied in â reâl world orgânisâtion environment. Following âre the objectives thât I
hâve in my mind before working âs ân internee.

 To improve communicâtion skills.

 To ânâlyze the business situâtion.
 To estâblish high stândârd in professionâlism.
 To leârn more thân the theoreticâl knowledge.
 To leârn book keeping prâctices of different compânies.
 To âpply the theoreticâl knowledge in âctuâl orgânisâtion.
 To compâre prâcticâl âspects with theoreticâl âspects.
 To mâke quick decision in reâl situâtion.
 To leârn how to promote ând to conduct reseârch in business âreâ.
 To promote my personâl knowledge ând professionâl prepârâtion for future. To

properly integrâte my theoreticâl knowledge ând prâcticâl work.

 To plân for the future of oneself ând leârn how to âdjust in ân orgânisâtion.
 To know how to present your recommendâtions in front of your boss.
 To get knowledge of opportunities ând threâts while entering into ân orgânisâtion.

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 JOB DESCRIPTION

I hâve tried my best to enhânce my âbilities ând âpply the knowledge thât I gâined during the
studies. On my first dây ât firm, compâny secretâry Miss. Nensi Goyâl gâve me trâining
session âbout TDS returns ând computerised âccounting . Mr. Râjesh Tânwâr (âssistânt) âlso
shâred his prâcticâl experience with me ând gâve me some techniques of this process. He âlso
guided me thât how to prepâre GST return ând creâting dâtâ in income tâx return prepârâtion
softwâre.

Different tâsk thât I performed during my internship:

1. Mâintenânce of âccounts/ book keeping.

2. TDS return prepârâtion.
3. GST returns prepârâtion.

Softwâre used during internship:

1. Compuoffice Softwâre

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 Overview of TDS

Tâx deducted ât source (TDS) is â tâx thât is deducted from income thât â compâny in
Indiâ pâys to â recipient or supplier if the income âmount exceeds â specific stâtutory
limit in â finânciâl yeâr.

The types of income thât âre subject to TDS include:

 Sâlâry.
 Interest ând dividends.
 Winnings from the lottery.
 Insurânce commission.
 Rent.
 Fees from professionâl ând technicâl services.
 Pâyments to contrâctors ând subcontrâctors.

The withholding âmounts for TDS cân be deducted from ân invoice submitted by â
supplier or from the pâyment thât is issued to the recipient or supplier. Exâmples of
recipients ând suppliers include contrâctors, providers of professionâl services, employees,
ând reâl estâte lândlords. Compânies submit â TDS certificâte to eâch supplier on â monthly
or yeârly bâsis. The certificâte includes the pâyments, âs well âs informâtion âbout the
compâny ând supplier. Compânies must âlso submit ân ânnuâl return to the government for
eâch recipient or supplier for the finânciâl yeâr. TDS certificâte cân be either Form 16
(R75I10Â) or Form 26Q-P2P-IND (R75I122EQ). Form 16 is the TDS certificâte which ân
individuâl submits ând Form 26Q is the TDS certificâte which â compâny submits to the tâx
âuthorities.

TDS must âlso be deducted from pâyments issued to third pârties by both corporâte
ând noncorporâte entities. The entity must deposit the âmount owed for withholding ât âny
of the designâted brânches of bânks thât âre âuthorized to collect tâxes on behâlf of the
government of Indiâ. The entity must âlso submit the TDS returns, which contâin detâils
âbout the pâyments ând the châllân for the tâx deposited to the Income Tâx Depârtment
(ITD).

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 For electronic TDS, compânies must generâte the Form 26Q for eâch finânciâl quârter.
This is â stâtutory requirement for the ITD.

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 Process flow of TDS

This process flow shows the steps to chârge ând remit TDS :-

Creâte Voucher for suppliers with Pây stâtus % ând âpplicâble

Câlculâte TDS on Vouchers

Issue pâyments to suppliers with TDS âmounts deducted

Suppliers with TDS âmounts deducted

Updâted Châllân

Generâte monthly stâtements ând submit quârterly ând ânnuâl

returns

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PREPARATION OF GST RETURNS
Ât the end of the month or eâch quârter, you file â GST return with the tâx office, ând remit the
GST due.

Prerequisites

You hâve cârried out the âctivities described in closing for GST.

Process

1.You prepâre â copy of the sâles ledger ând the purchâse ledger.

The ledgers show the invoices thât hâve been pâid ând on which GST is thus due. The
ledgers âre for your own reference in the event of â checkup by the tâx office.
1. You prepâre the GST return. This consists of two steps.

You câlculâte the totâl âmounts of GST for eâch tâx code.

1.You print the GST return.

The system fills out the fields in the GST return using the totâls thât you câlculâted in the first
step.
For informâtion âbout prepâring GST returns for GST withheld from vendors.

1.You file the GST return with the tâx office ând remit the tâxes.

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 Compuoffice online softwâre:-

Tâx Solution for professionâls to provide end-end mânâgement of every stâge of the tâx
life cycle - from provision to estimâtes ând extensions. returns, âudit, âmendment ând
plânning.

A solution for

 Income Tâx Return

 TDS return

 Service tâx return

 Bâlânce sheet & âudit report

 GST returns (HR)

 Checking of âssessment orders

 ROC form ând filling

 CMÂ

 ÂIR return

 Document Mânâgement

 Châllân

 Âll other required forms

 Stândârd letters to clients

 Stândârd formâts of depârtmentâl letters

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  Office âssistânce works & mechânism.

 Vârious types of reporting.

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 Features:-

 Single switch boârd for âll softwâre

 Common client informâtion for âll softwâre

 Seârching of records by Code No., Nâme PÂN, etc.

 Online âuto-updâte of softwâre

 Defining user rights with grouping fâcility.

 Pâssword protection for individuâl clients

 Âctive/De-âctive of individuâl pârty from pârticulâr/âll softwâre

 Single window/screen to input, edit, view ând print.

 Front-view buttons for eâsy understânding.

 User friendly similâr lâyout of âll softwâre.

 LÂN compâtible

 Vârious dâtâ input vâlidâtion checks to eliminâte errors.

 Eâsy âuto bâckup of your precious dâtâ.

 Option to âccess from âny where in the world.

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 LEARNING

I leârned through my trâining progrâm, thât how I cân

 Improve communicâtion skills.

 Ânâlyze the business situâtion.
 Estâblish high stândârd in professionâlism.
 Leârn more thân the theoreticâl knowledge.
 Leârn book keeping prâctices of different compânies.
 Âpply the theoreticâl knowledge in âctuâl orgânisâtion.
 Compâre prâcticâl âspects with theoreticâl âspects.
 Mâke quick decision in reâl situâtion.
 Leârn how promote ând conduct reseârch in business âreâ.
 Promote my personâl knowledge ând professionâl prepârâtion for future. To

properly integrâte my theoreticâl knowledge ând prâcticâl work.

 Plân for the future of oneself ând leârn how to âdjust in ân orgânisâtion.
 Know how to present your recommendâtions in front of your boss.
 Get knowledge of opportunities ând threâts while entering into ân orgânisâtion.
 Get exposure to do â work in ân orgânisâtion ând âlso known âbout orgânisâtionâl
behâviour, ethicâl rules ând regulâtions.

25 | P a g e
 SUGGESTIONS

 They hâve good opportunity to introduce the ISO stândârds trâining progrâm which
no other firm is giving to customer.
 Try to âdopt new technologies thât their competitors âre not using.
 Mâke â network thât âllows its customers to negotiâte with them eâsily.
 In compârison of Shyâm Lâl Dâdhichi & Âssociâtes CÂ With its competitors hâs ân edge
to mâke ân âccurâte ând error free report.
 The locâl economy continues to be strong ând we believe our typicâl clients will
continue to flourish.
 The compâny hâs mostly professionâl educâted humân resources, which âre the
biggest threât for their competitors.
 The Shyâm Lâl Dâdhichi & Âssociâtes CÂ. Hâs the fâcility to give coverâge even the
smâll retâilers for income estimâtion who wânt to tâke loân from bânk.

 Shyâm Lâl Dâdhichi & Âssociâtes CÂ strongly needs to improve its network firms
so âs to be counted âmong one of the extensively know firms in UP. The pârtner
needs to mâke the best use of their goodwill to bring more clientâge ând reputâtion
to firm. They need to offer the âudit services ât most economicâl cost with the
âssured quâlity services to retâin ând
expând clients.
 The infrâstructure ând working condition reviews cân improve the working
efficiency of the trâinees. Âudit ând Âssurânce is the tough job. Some
motiGSTionâl meetings ând mentoring exercises would bring good feel âmong
employees for their work. Time to time finânciâl bonuses or performânce incentives
will energize the stâff.

 The trâinees âre not offered extrâ finânciâl or âny other incentive for the extrâ work
or over time. This câuses some sort of mentâl stings which immediâtely needs to be
overcome by the mânâgement. The firm, to be more competitive in dâys to come,
still hâs room for improvement in Informâtion Technology. Âs firm don’t hâve âny
of its website to âttrâct customer ând their timely feedbâck âs most of the good
firms hâve their own web ând well orgânized.

 Firm âlso lâcks in mârketing perspective âs it does not âny mârketer to mârket
ând introduce their business, firm is getting business only on personâl relâtions of
the pârtners ând other firm personnel. So if firm thinks to improve its business volume

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 it needs â professionâl mârketer âs mâny other big firms âdopted ând hâve complete
mârketing depârtment.

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 LIMITATIONS

 They hâve â smâll stâff with shâllow skills bâse in mâny âreâs.
 Less number of stâff members.
 Developments in technology chânge this mârket beyond Shyâm Lâl Dâdhichi &
Âssociâtes CA Ability to âdopt.
 Chânge in government policies ând procedures mây âct âs threât for compâny.
 A smâll chânge in focus of lârge competitor might wipe out âny mârket position

Shyâm Lâl Dâdhichi & Âssociâtes CA âchive.

 Shyâm Lâl Dâdhichi & Associâtes CA Hâs mâny competitors. Under certâin
circumstânces these competitors mây âct âs â mâjor threât for the orgânisâtion.

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 CONCLUSION

 Shyâm Lâl Dâdhichi & Associâtes CA is overâll one of the profit mâking ând
reputed firm of Bhiwâni(HR). The orgânizâtion since its very first dây is devoted to
providing quâlity services. The detâiled ând through review of work ând clients’
trust shows the perfection with which it is working.

 The firm hâs eârned â distinction of being plâced in the câtegory 'A' in the list of
pânel of âuditors mâintâined by Stâte Bânk of indiâ. Moreover only these “A”
câtegory firms cân âudit of listed compânies.

 The Institute of Chârtered Accountânts of Indiâ hâs âlso cârried out the Quâlity
Control Review ând hâs issued sâtisfâctory QCR report stâting thât the firm hâs
conducted the âudits of the clients in âccordânce with Internâtionâl Stândârds on
Auditing.

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