Accounting and Bookkeeping

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Accounting and Bookkeeping Services in Delhi, India

Accounting and Bookkeeping Services in Delhi, India

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Bookkeeping and Accounting mean the recording of financial transactions and are part of the process of accounting in business and other organisations. It involves preparing source documents for all transactions, operations, and other events of a business.

It is essentially a record-keeping function done to assist in the process of accounting. It is a key component in forming the financial statements of the organization at the end of the financial year. Book-keeping also concerns itself with the classification of financial transactions and events. Such classification of transactions is essential to maintain proper financial accounts. It also involves preparing source documents for the financial transactions and other business operations being carried out.

The accounting period that a business entity chooses for its business becomes part of its bookkeeping system and is used to open and close the financial books. The accounting period affects all aspects of the company’s finances, including taxes and analysis of your financial history.

The objection will be lifted if the Trademark Registrar is satisfied with your response, else an interview might be scheduled for you to present your arguments in person. It is important to respond to a legal objection letter against the mark within 30 days, failing which the Trademark Registrar reserves full rights to abandon your application.

The most common method of book-keeping are the double-entry system and the single-entry system. But even methods other than these, which involve the process of recording financial transactions in any manner are acceptable book-keeping systems or processes.

Principles of Bookkeeping & Accounting Services

Principles of Bookkeeping & Accounting Services

All the transactions are to be recorded and organized systematically and under bookkeeping principles. The following are the bookkeeping principle:

  • Revenue principle
  • Expense principle
  • Matching principle
  • Cost principle
  • Objectivity principle

Objectives of Bookkeeping

  • The main objective of book-keeping is to keep a complete and accurate record of all the financial transactions in a systematic, orderly and logical manner. This ensures that the financial effects of these transactions are reflected in the books of accounts
  • Then the second main objective is to ascertain the overall effect of all recorded transactions on the final statement of the company. It will also help the business to ascertain the final accounts of the company, namely the Profit and Loss Account and the Balance sheet.
Objectives of Bookkeeping
Principles of Bookkeeping & Accounting Services

Need for Bookkeeping

  • Bookkeeping is required so that records can be maintained to show the financial position of every head/account of income and expenditure. Through bookkeeping, detailed information about each expense or income could be obtained.
  • Bookkeeping helps to keep track of receipts, and payments. Sales, purchases, and records of every other transaction made by the business.
  • Also, the maintenance of books of accounts and financial statements is a legal requirement in certain cases. In the case of companies or banks or insurance companies, there are respective acts that require such firms to keep and maintain financial records. Therefore, bookkeeping becomes mandatory in these cases.

Activities of Bookkeeping

Bookkeeping comprises of a lot of functions and activities bundled together. Some such activities are as under:

  • Recording all the financial transactions entered into by the business during the financial year.
  • Posting debit and credits entries
  • Producing and organizing all source documents such as invoices, vouchers
  • Maintaining and balancing current accounts, historical accounts and general ledgers.
  • Completing Payroll

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Objectives of Bookkeeping

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Frequently Asked Questions

  • What are the accounting standards in India?

    India has two accounting standards - Indian Accounting Standards (Ind AS) and Indian Generally Accepted Accounting Principles (GAAP). Ind AS is applicable to listed and unlisted companies that have a net worth of more than Rs. 250 crore. GAAP is applicable to companies that do not meet the Ind AS criteria.

  • What are the documents required for bookkeeping in India?

    The documents required for bookkeeping in India include invoices, receipts, bank statements, purchase orders, sales orders, and credit notes. These documents help businesses keep track of their financial transactions and prepare accurate financial statements.

  • What is TDS (Tax Deducted at Source) and how does it work in India?

    TDS is a tax deducted at source by businesses while making certain payments such as salary, rent, professional fees, and commission. The tax is deducted at a specified rate and deposited with the government. TDS is applicable to businesses that have a turnover of more than Rs. 1 crore.

  • Can businesses in India maintain their books of accounts in a foreign currency?

    Businesses in India can maintain their books of accounts in a foreign currency if they have a foreign exchange income or expense. However, the financial statements must be converted to Indian rupees at the applicable exchange rate.

  • Is it mandatory for businesses to maintain accounting records in India?

    Yes, it is mandatory for businesses to maintain accounting records in India. The Companies Act, 2013 requires all companies to maintain proper books of accounts and financial statements. The Income Tax Act, 1961 also requires businesses to maintain accounting records for tax purposes.

  • What is the difference between bookkeeping and accounting?

    Bookkeeping involves the systematic recording of financial transactions, while accounting involves the analysis, interpretation, and communication of financial information. Bookkeeping is a part of accounting and provides the basic data for accounting.

  • What are the benefits of using accounting software for bookkeeping in India?

    Accounting software can automate bookkeeping tasks and provide accurate and up-to-date financial information. It can also help businesses manage their cash flow, prepare financial statements, and comply with regulatory requirements.

  • What are the consequences of not maintaining proper accounting records in India?

    Not maintaining proper accounting records can lead to penalties, fines, and legal issues. It can also make it difficult for businesses to manage their finances effectively and make informed decisions. Additionally, it can result in incorrect tax filings and cause the business to pay more taxes than required.

    In conclusion, accounting and bookkeeping are important functions for businesses operating in India. Businesses must comply with regulatory requirements, maintain accurate financial records, and use accounting software to automate bookkeeping tasks. Failure to maintain proper accounting records can lead to penalties and legal issues.

  • What is the difference between a bookkeeper and an accountant ?

    Bookkeepers who are engaged in bookkeeping services in Delhi responsible for on-going maintenance of their clients’ general ledgers. Their common responsibilities consist of: Compiling data on a daily basis Categorizing expenses in the general ledger Reviewing the general ledger for accuracy Reconciling bank statements against the general ledger Generating financial statements Accountants who are engaged in accounting services in delhi use the accurate and up-to-date general ledger maintained by the bookkeeper to provide advisory services, such as: Preparing the company’s financial statements Analyzing the company’s financial data Preparing income tax returns Providing tax planning advice Thus accounting is a much broader term in comparison to bookkeeping.

  • What is Double-Entry Bookkeeping System ?

    Double-Entry Bookkeeping System is the standard method of record keeping normally used by most businesses, bookkeepers and accountants. The procedure of double-entry bookkeeping system is more detailed and complex than single-entry bookkeeping system. It introduces the concept of debit and credit, which means that for every transaction there is something received (debit) and given up (credit), as such, recorded transaction affects two or more accounts.

  • What is Single-Entry Bookkeeping System ?

    Single-entry Bookkeeping System is commonly used for small businesses with very little or minimal transactions. It is often referred to as simple, practical and informal way of recording. Usually, it only maintains a record of cash disbursement, cash receipts, sales and purchases. All the rest of the accounting records, such as inventory, equipment, capital, etc., are only recorded in the form of memorandum or notes.

  • What is included in bookkeeping services ?

    Bookkeeping services is the process of keeping records of financial transactions and preparing financial statements, such as balance sheets and income statements. It is the responsibility of the bookkeeper to check the day to day operation by checking monthly reports, data entries , reconcile the bank accounts, handle the payables and receivables, and handling payroll and so on. All aforesaid services are included in bookkeeping.

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