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New Membership - Publishers
  1. Membership Application Form

DAILY NEWSPAPERS
  1. Schedule of fees
  3. Specimen of Check -list
  4. Specimen of Publication Confirmation Form
  5. Specimen of Letter of Audthority

WEEKLY NEWSPAPERS
  1. Schedule of fees
  3. Specimen of Check -list
  4. Specimen of Publication Confirmation Form
  5. Specimen of Letter of Audthority

MAGAZINES
  1. Schedule of fees
  3. Specimen of Check -list
  4. Specimen of Publication Confirmation Form
  5. Specimen of Letter of Audthority

RECORDS
 A. GENERAL  B. PAPER, PRINTING
      & DELIVERY		  C. AGENTS
1. Cash Book
2. General Ledger
3. Journal
4. Bank Statements
  5. Print Orders
  6. Machine Room Returns
  7. Newsprint Stock Register
  8. Newsprint Consumption
       Register
  9. Wastage Records
10. Despatch / Distribution
      Summary
11. Agents' Invoice /
       Bill Register
12. Agents Supply
       Register
13. Agents Returns
       Register
14. Credit Note Register /
      Credit Note
15. Agents' Ledger
 
D. SUBSCRIBERS E. CASH SALES
16. Subscribers'
       Register
17. Despatch
       Register
18. Cash Sales
       Records

ESSENTIAL STAGES OF THE ABC AUDIT
FIRST STAGE : NEWSPRINT CONSUMPTION - Check :
  1. Opening Stock of Newsprint with stock Register or Bank Certificate.
  2. Purchases with invoices, Transport Documents, Goods Inward documents and Payment Vouchers
  3. Print Orders, Newsprint issue Sheets, Machine Room Returns and Newsprint Stock.
  4. Reconciled Newsprint Consumption with copies printed.
SECOND STAGE : DISTRIBUTION - Check :
  1. Cash Sales - Cash Sales Records.
  2. Subscription Sales -
    1. Subscribers' Register with Postage Book.
      and
    2. Subscribers' Register with Hand Delivery Book
  3. Agency Sales -
    1. Agents' Sales Register with Railway / Air / Postage Book etc.
    2. Agents' Sales Register with Returns Register.
    3. Agents' Sales Register with Duplicate Bill Copies
THIRD STAGE : FINANCIAL RECONCILIATION - Check :
  1. CASH SALES :
    1. Cash Book with Cash Sales Register or Cash Sales Records.
    2. Cash Book with Sales Account in General Ledger.
  2. SUBSCRIPTION SALES :
    1. Cash Book with Subscriber's Register.
    2. Cash Book with Sales Account in General Ledger.
  3. AGENCY SALES :
    1. Agents' Sales Register with Agents' Ledger
    2. Agents' Sales Register with Sales Account and Agents' Account in General Ledger.
    3. Cash Book with Agents' Ledger
    4. Cash Book with Agents' Account in General Ledger. Agents' Ledger with Credit Note Books.
    5. Totals of Credit Note Books with Agents Accounts and Sales Account in General Ledger
    6. Journal with Agents' Ledger and General Ledger.
    7. Cash Book with Bank Pass Book.
OUTSTANDINGS : To exclude copies involved in outstandings from Distributors in accordance with the instructions of the Bureau.