Answer Posted / laxmi narain

In case of rent paid we have to see that whether in rent A/c
1.rent is paid regularly,consistency shd b there
2. Amount of rent paid shd be in accordance with rent agreement
3. Security deposit with the land lord shd nt be charged in
rent A/c
4. If we r paying the property tax also then we shd see tht
it shd mention in rent deed.


Share Capital
1 We shd check is there any fresh issued share capital
during the year
2. if issued then the company shd hv the authorised share
capital upto issued new share.
3. whther all d call money has been received properly or not
in issue of share capital.
4. and we shd also see if share r issued as bonus then the
expenses incurred on such issue can be claimed in P& L a/c
but in other case expenses on issue of share cant be claimed
in P & L a/c

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