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| New Membership - Publishers |
Schedule of Entrance Fees and Annual Subscriptions
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- Entrance Fee : Equal to one years subscription in each case
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| Annual Subscription |
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List of Records and Details of ABC Audit Procedure is given below
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For the Guidance of New Publisher - Applicants
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RECORDS
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| A. GENERAL |
B. PAPER, PRINTING
& DELIVERY |
C. AGENTS |
| 1. Cash Book |
| 2. General Ledger |
| 3. Journal |
| 4. Bank Statements |
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| 5. Print Orders |
| 6. Machine Room Returns |
| 7. Newsprint Stock Register |
8. Newsprint Consumption Register |
| 9. Wastage Records |
10. Despatch / Distribution Summary |
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11. Agents' Invoice / Bill Register |
12. Agents Supply Register |
13. Agents Returns Register |
14. Credit Note Register / Credit Note |
| 15. Agents' Ledger |
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| D. SUBSCRIBERS |
E. CASH SALES |
16. Subscribers' Register |
17. Despatch Register |
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ESSENTIAL STAGES OF THE ABC AUDIT
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| FIRST STAGE : NEWSPRINT CONSUMPTION - Check : |
- Opening Stock of Newsprint with stock Register or Bank Certificate.
- Purchases with invoices, Transport Documents, Goods Inward documents and Payment Vouchers
- Print Orders, Newsprint issue Sheets, Machine Room Returns and Newsprint Stock.
- Reconciled Newsprint Consumption with copies printed.
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| SECOND STAGE : DISTRIBUTION - Check : |
- Cash Sales - Cash Sales Records.
- Subscription Sales -
- Subscribers' Register with Postage Book.
and
- Subscribers' Register with Hand Delivery Book
- Agency Sales -
- Agents' Sales Register with Railway / Air / Postage Book etc.
- Agents' Sales Register with Returns Register.
- Agents' Sales Register with Duplicate Bill Copies
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| THIRD STAGE : FINANCIAL RECONCILIATION - Check : |
- CASH SALES :
- Cash Book with Cash Sales Register or Cash Sales Records.
- Cash Book with Sales Account in General Ledger.
- SUBSCRIPTION SALES :
- Cash Book with Subscriber's Register.
- Cash Book with Sales Account in General Ledger.
- AGENCY SALES :
- Agents' Sales Register with Agents' Ledger
- Agents' Sales Register with Sales Account and Agents' Account in General Ledger.
- Cash Book with Agents' Ledger
- Cash Book with Agents' Account in General Ledger. Agents' Ledger with Credit Note Books.
- Totals of Credit Note Books with Agents Accounts and Sales Account in General Ledger
- Journal with Agents' Ledger and General Ledger.
- Cash Book with Bank Pass Book.
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| OUTSTANDINGS : To exclude copies involved in outstandings from Distributors in accordance with the instructions of the Bureau. |
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| Click here to download the Membership Form |
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