SUGGESTED FORMAT OF DIARY I. Personal Details Registration No: Name of the Trainee: Date of Commencement of articleship training: Name of the Member-in-Charge (Training): Membership No: Name of the Principal Membership No. Name of the Organisation Firm No.: Period from _____________ to _____________ II. Details of Work Undertaken and Training Received: Sr. No. Nature of work done No. of Hrs Remarks 1 2 3 III. Summary-Professional (and Other) Training Programmes Attended by Students (SOPTAS) Sr. No. Title of the Seminar etc. No. of Hrs Remarks 1 2 3 Signature Signature Student/Trainee Member-in-charge (Training) Place/Date Place/Date 45 Notes: 1. Suggested headings under Column 2 above I Accounting (a) Maintaining books of account (b) Preparing Final accounts (c) Compliances with Accounting Standards and other pronouncements (d) Analysis and interpretation (e) Preparing and Reviewing budgets, fund-flow and cash flow statements (f) Others (to be specified) II Audit – Statutory/Internal/Concurrent (a) Routine audit work (b) Review of General Ledger (c) Scrutiny of provisional entries (d) Verification and Valuation of Stocks (e) Preparation of Audit sampling (f) Evaluation of Internal Control System (g) Maintenance of Audit Working Papers (h) Preparation of Audit Program (i) Others (to be specified) III Taxation (a) Computation of Income (b) Filing of returns of income (c) Filing of TDS and other returns under Income Tax (d) Computation of liability under the Indirect Tax laws (e) Filing of returns under Indirect tax laws (f) Preparation of appeal documents (g) Filing appeal (Mention Appellate Authority) (h) Attending and Assisting in the conduct of hearing of appeal (i) Others (to be specified) 46 IV Information Technology (a) Computer applications such as use of accounting packages (b) Developing and maintaining data-base (c) Data Extraction and Analysis (d) Information Systems Audits (e) Others (to be specified) V Company Law (a) Filing of documents and returns under Companies Act, 1956 (b) Minute Book writing (c) Maintenance of Other Statutory Registers (d) Others (to be specified) VI Others (to be specified) (a) Assisting in devising Management Information System (b) Specific Management Audit (c) Others (to be specified) 2. In the Remarks column, of Summary of Professional (and Other) Training Programmes Attended by Students (SOPTAS), state the name of the organiser and other details considered relevant. 3. The diary may be suitably altered to cater to the needs of the Student/Principal/Firm, as the case may be, but shall include at least the details specified herein. 4. The diary should be maintained regularly, preferably on a weekly basis.
area of work of article student
CA.kaya (Chartered accountant) (3990 Points)
27 August 2009
CAclubindia
