BANK AUDIT PROGRAMME FOR ALL AUDIT OF BANKS Procedure. It is Use Full for CA Final Students and CA OR ICWA Students. The Bank Audit Program Sample, Bank Audit Program Pdf, Cash And Bank Audit Program Verification of All Main Points are given below:::
1. VERIFICATION OF OPENING AND CLOSING BALANCES.
2. VERIFICATION OF PROFIT & LOSS A/C AND BALANCE SHEET.
3. VERIFICATION OF EXPENDITURE VOUCHERS WITH RELEVANT BOOKS.
4. VERIFICATION OF SHARE CAPITAL RECEIPTS JAN, AUG, DEC 2006 WITH SHARE CAPITAL REGISTER.
5. VERIFICATION OF FIXED DEPOSIT RECEIPTS WITH FIXED DEPOSITS REGISTER.
6. VERIFICATION OF BANK A/C WITH RELEVANT LEDGERS & VERIFICATION OF BANK RECONCILIATION STATEMENT.
7. CHECKING OF INTEREST ON
A) GENERAL LOANS:
1) HOUSING LOANS
2) SITE PURCHASING
3) LOAN AND THRIFT
4) EDUCATIONAL LOANS
5) C D L S
6) A C D L S
7) S D L S
8) E D L S
9) MILLENNIUM LOANS
10) SHORT TERM LOANS
11) ADDITIONAL NEW LOANS
12) BANK SOCIETY LOANS
13) BANK WELFARE LOANS
14) RECURRING DEPOSITS
B) SHARE CAPITAL
C) THRIFT DEPOSIT
D) FIXED DEPOSITS
E) DEPOSIT LOANS
8. DOCUMENTATIONS OF
1) LOAN AND ADVANCES
2) DEPOSIT LOANS
3) CD LOANS
9. VERIFICATION OF
A) INTEREST PAID A/C
B) INTEREST PAYABLE
C) INTEREST RECEIVED
D) INTEREST RECEIVABLE
E) SUSPENSE A/C
10. CHECKING OF BALANCES OF
A) SHARE CAPITAL
B) THRIFT DEPOSITS
C) FIXED DEPOSIT
D) GENERAL LOANS
E) DEPOSIT LOANS
11) CHECKING TRIAL BALANCES.
1. VERIFICATION OF OPENING AND CLOSING BALANCES.
2. VERIFICATION OF PROFIT & LOSS A/C AND BALANCE SHEET.
3. VERIFICATION OF EXPENDITURE VOUCHERS WITH RELEVANT BOOKS.
4. VERIFICATION OF SHARE CAPITAL RECEIPTS JAN, AUG, DEC 2006 WITH SHARE CAPITAL REGISTER.
5. VERIFICATION OF FIXED DEPOSIT RECEIPTS WITH FIXED DEPOSITS REGISTER.
6. VERIFICATION OF BANK A/C WITH RELEVANT LEDGERS & VERIFICATION OF BANK RECONCILIATION STATEMENT.
7. CHECKING OF INTEREST ON
A) GENERAL LOANS:
1) HOUSING LOANS
2) SITE PURCHASING
3) LOAN AND THRIFT
4) EDUCATIONAL LOANS
5) C D L S
6) A C D L S
7) S D L S
8) E D L S
9) MILLENNIUM LOANS
10) SHORT TERM LOANS
11) ADDITIONAL NEW LOANS
12) BANK SOCIETY LOANS
13) BANK WELFARE LOANS
14) RECURRING DEPOSITS
B) SHARE CAPITAL
C) THRIFT DEPOSIT
D) FIXED DEPOSITS
E) DEPOSIT LOANS
8. DOCUMENTATIONS OF
1) LOAN AND ADVANCES
2) DEPOSIT LOANS
3) CD LOANS
9. VERIFICATION OF
A) INTEREST PAID A/C
B) INTEREST PAYABLE
C) INTEREST RECEIVED
D) INTEREST RECEIVABLE
E) SUSPENSE A/C
10. CHECKING OF BALANCES OF
A) SHARE CAPITAL
B) THRIFT DEPOSITS
C) FIXED DEPOSIT
D) GENERAL LOANS
E) DEPOSIT LOANS
11) CHECKING TRIAL BALANCES.
