ward /circle of Saroornagar (mandal ) of RR District ,Range,Area code,Rangecode, and AO No
DTS automatically creates a voucher: the traveler must sign in and the AO must approve it.
Accounting Treatment relating to Income Tax is as follows:(1) At the time of paying advance tax:Advance Income Tax Paid A/c Dr.To Bank A/c(2)At the time of making provision for Income tax Liability:Profit & Loss A/c Dr.To Provision for Income Tax A/cFrom here onwards you will have to make proper assessment year wise reconciliation of both the accounts ie Advance Income Tax Paid A/c & Provision for Income Tax A/c. This is to be noted that every Assessment Year is separate in Income Tax. (This is to be noted that in case of an assessee who is not in default Advance Tax deposited will always be greater or equal to Provision for Income Tax. Provision for Income Tax is nothing but current Tax as per the AS-22.)(3) At the time of making self assessment payment, the entry will be same as in (1) but the narration will mention that it is a self assessment tax for the AY 200X-XX.(4) when the Assessment gets completed there are few situations arises:when our income is assessed without making any dis-allowance & charging any interest :Provision for Income Tax A/c Dr.To Advance Income Tax Paid(with the amount of Provision for Income Tax for the AY 200X-XX)when our income is assessed without making any disallowance but after charging interest eg u/s 234 : In this case the AO will issue the Demand letter u/s 156 for the payment of tax calculated under assessement , because as per rule tax paid is first adjusted towards the amount of interest due. He can also adjust this amount with any other refund which might due to you in respect of any other Assessment Year.Along with the entry passed under situation (a) , the following entries will be passedInterest Paid - Others A/c Dr.To Bank A/cIn case it is adjusted with the refund of any other Assessment Year, then the entry will be:Interest Paid - Others A/c Dr.To Advance Income Tax PaidIn this case you must make it sure that the narration clearly mentions the assessment year of which refund is adjusted against the demand. Also you will have to make proper adjustment in your reconciliation of Advance Income Tax A/c & Provision for Income Tax A/c in concerned AY.(c) When Income is assessed with some dis-allowance & Interest payable:This means that we have to pay tax demanded by AY.Income Tax Provision A/c Dr.To Advance Income Tax Paid A/c(with the amount provided for the respective Assessment Year)Income Tax Provision for earlier years - Written Back A/c Dr.Interest paid - Others A/c Dr.To Bank A/c (if paid through Bank)To Advance Income Tax Paid A/c (if adjusted by AO with refund of other AY)(with the amount of Additional Income Tax Liability arises on assessment & Interest payable )# This is to be noted that refund is not an Income from the Assessee point of view, However the interest received on refund is indirect income to be shown under other incomes.In (ii) Case, if there is interest on refund which is also adjusted with the tax demand then the entries will be:Income Tax Provision for earlier years - Written Back A/c Dr.Interest paid - Others A/c Dr.To Bank A/c (if paid through Bank)To Advance Income Tax Paid A/c (if adjusted by AO with refund of other AY)To Other Income (with amount of Interest recd. on refund which is adj. against tax demand)(with the amount of Additional Income Tax Liability arises on assessment & Interest payable )Note:- This is to be noted that in case tax on returned income is not equal to Current Tax Provision for the year, then you will have to pass the following entries to make it equal to tax on returned income (Reason for inequality may be the mistake or error that might have occurred at the time of making provision).Case (a) - When tax on returned income is more:It means you have made less provision for the Assessment Year, now you have to make the remaining provision. Now the entry will be:Income Tax Provision for earlier years - Written Back A/c Dr.To Provision for Income Tax A/cCase (b) - When tax on returned income is less:Just pass the reverse entry as passed in case (a)
Chicago fun enterprise had just completed operations for the year ended 31st December 2008. however, the owner did not keep proper accounting records. thus, difficulties arose upon the preparation of the final accounts. the owner approaches you to assist her in preparing the financial statements for the year ended 31st December 2008. the following information is made available: cash sales 172,125 cash purchases 18,000 cash paid to trade 180,000 expenses paid during the year: salaries 27,000 insurance 4,800 rent 11,600 general expenses 6,200 discount received 1,200 cash from credit customers 151,275 cash purchase of equipment on 28 December 2008 36,000 discount allowed 900 additional information: 1. the assets and liabilities of Chicago fun enterprise: 1/1/2008 31/12/2008 equipment at net book value 48,000 75,600 cash 78,360 ? inventories 15,000 21,600 trade debtors 4,500 8,100 trade creditors 10,800 15,300 accrued general expenses 1,800 15,300 prepaid salaries 2,500 - accrued salaries - 2,000 required: prepair: a) the statement ao affairs 1 January 2008. b) the cash account for the year 31 December 2008 c) the income statement for the year ended 31st December 2008 d) the balance sheet as at 31st December 2008
As convenções contábeis são princípios aceitos que orientam a prática contábil e ajudam na preparação e apresentação das demonstrações financeiras. Embora possam variar ligeiramente dependendo do contexto, cinco convenções amplamente reconhecidas são: Convenção do Custo Histórico Determina que os ativos devem ser registrados com base no custo original de aquisição e não no valor de mercado. Exemplo: Um imóvel comprado por R$ 500.000 será registrado nesse valor, mesmo que seu preço de mercado aumente para R$ 600.000. Convenção da Prudência (ou Conservadorismo) Recomenda que, em caso de incerteza, as estimativas contábeis devem ser feitas de forma conservadora, reconhecendo perdas potenciais imediatamente, mas adiando o reconhecimento de ganhos até que sejam realizados. Exemplo: Se há dúvida sobre o recebimento de um valor, a provisão para perdas deve ser registrada. Convenção da Consistência Exige que os métodos e práticas contábeis sejam aplicados de maneira consistente ao longo dos períodos. Mudanças só devem ocorrer com justificativa válida e explicação nas notas explicativas. Exemplo: Se uma empresa usa o método PEPS (primeiro que entra, primeiro que sai) para inventários, ela deve continuar utilizando-o nos anos subsequentes, a menos que tenha uma boa razão para alterar. Convenção da Materialidade Determina que informações significativas ou materiais, que possam influenciar as decisões de usuários das demonstrações financeiras, devem ser devidamente apresentadas. Exemplo: Uma despesa pequena, como a compra de papel para escritório, pode ser registrada como despesa operacional diretamente, em vez de ser capitalizada como ativo. Convenção da Entidade Contábil Estabelece que a contabilidade deve ser mantida separada para a entidade econômica (empresa) e seus proprietários ou outras entidades relacionadas. Exemplo: As despesas pessoais do dono de um negócio não devem ser misturadas com as despesas da empresa. Essas convenções servem como diretrizes práticas e devem ser aplicadas em conjunto com os Princípios Fundamentais de Contabilidade e normas reguladoras, como as IFRS (Normas Internacionais de Relatórios Financeiros) ou o CPC (Comitê de Pronunciamentos Contábeis) no Brasil.
Area Code A O Type Range Code A O No.
101010
Applicants are required to provide their Ward/Circle, Range and Commissioner details alongwith AO Code details in the application. These details can be obtained either from the Income Tax Office or an applicant can search for the same by selecting the appropriate option using the details provided in the form. You can get the area code(AO), range, ward from the UTI center where you are going to submit your PAN application form. You can get the list of pan center from http://www.tin-nsdl.com/ Once can also call local IT Pan Card Service Centre‎ (for example +91 40 66682233‎ for Hyderabad) Please find more users' experiences and information here: http://unclesamindia.blogspot.com/2008/10/finding-ao-code-while-applying-pan-card.html OR The best thing is to get details from the counter where your submitting the PAN application form. These are the people authorized by NSDL, present in every city across India. Even if your applying online, you can always get these details from their office. Finally visiting the local income tax office is the best option. But Income Tax people are always pathetic like the other Government people.
We are looking for the possible blood types of the FATHERAvailable information:Mother type A --can be AA or AO = contributes A or O geneBaby type A --can be AA or AOBaby receives one gene from each parent: Mama type AA/AO + Papa AA/AO = Baby type AA, AO, OOMama type AA/AO + Papa BO = Baby type AB, AO, BO, OOMama type AA/AO + Papa AB = Baby type AA, AO, BB, BO, ABMama type AA/AO + Papa OO = Baby type AO, OOPapa cannot be Type BB as that cross would only give AB or BO results. Other than that, as long as Papa contributes an A or an O, the baby will be Type A.
We are looking for the possible blood types of the PARENTS.Available information:Baby type A -- can be AA or AOIn order to be Type A, must receive an A from one parent & A/O from other one.Baby receives one gene from each parent: Mom type AA/AO + Dad type AA/AO = Baby AA, AO, OOMom type AA/AO + Dad type BO = Baby AO, AB, BO, OOMom type AA/AO + Dad type AB = Baby AA, AO, AB, BOMom type AA/AO + Dad type OO = Baby AO, OOMom type AB + Dad type AB = Baby AA, BB, ABMom type AB + Dad type OO = Baby AO, BOMom type AB + Dad type BO = Baby AO, BO, AB, BBDad cannot be BB, as that would result in AB or BO in the child. However, every other blood type would provide either the A or O gene as his contribution to the baby.
If the father is type AO, the types of blood that the child can have depend on the mother. If the mother is AA, the child will be either AA or AO. If the mother is BB, the child will be either AB or BO. If the mother is OO, the child will be either AO or OO. If the mother is AB, the child will be AA, AB, AO or BO. If the mother is AO, the child will be either AA, AO or OO. If the mother is BO, the child will be either AB, AO, BO or OO. So, of all the possible outcomes, the child will be either AA, BB, OO, AB, AO or BO.
We are looking for the possible blood types of the PARENTS.Available information:Baby type A -- can be either AA or AOAt least one parent must be type A.Baby receives one gene from each parent: Mama type AA/AO + Papa AA/AO = Baby type AA, AO, OOMama type AA/AO + Papa BO = Baby type AB, AO, BO, OOMama type AA/AO + Papa AB = Baby type AA, AO, BB, BO, ABMama type AA/AO + Papa OO = Baby type AO, OOPapa cannot be Type BB as that cross would only give AB or BO results. Other than that, as long as Papa contributes an A or an O, the baby will be Type A.
A woman with type A blood may have genotype AO or AA. The heterozygous type is AO.
We are looking for the possible blood types of a baby.Parental information:Mother type A --can be AA or AO = contributes A or O geneFather type A -- can be AA or AO = contributes A or O geneBaby receives one gene from each parent: Baby is type AA = Type ABaby is type AO = Type ABaby is type OO = Type OYES, it is possible, if both parents are heterozygous for Type A (AO), that they might have a Type O (OO) baby.
No. Type O is genetically OO, in order to produce a AO child one parent must be AO or AA.
If the mother is AO (genotype: AA or AO) and the father is BO (genotype: BO or BB), their baby could inherit alleles AO, BO, AB, or BO. Therefore, the baby could have blood type A, B, AB, or O.
No the baby blood type will be (ao)or(oo)